How to Get a Girlfriend in College and Keep Her

Step by step instructions to Get a Girlfriend in College and Keep Her Dating is one of the fundamental concerns understudies have (other than concentrating obviously), and at times it turns into a genuine battle. How to discover a sweetheart? How to establish a decent connection with her? How to make this relationship work? These are key inquiries that may happen in your mind. We will attempt to address these inquiries in our guide on the best way to meet a young lady and fabricate a relationship with her that will be in reality profound for both of you. Find Inner Confidence Make the main move Many folks feel apprehensive and act off-kilter around young ladies. Its ordinary on the grounds that not every person has the solidarity to approach and converse with a young lady. More often than not we can see a person in a secondary school or school who is gazing in deference at a young lady from a separation. That appears to be frightening to spectators. If it's not too much trouble dont do that. In the event that you saw a young lady who you find appealing in the class or in the library or some other spot, come up to her. Or then again, discover her via web-based networking media and text her if youre timid. Its the most troublesome part since it infers leaving your customary range of familiarity, yet its really a fundamental advance. Else, you can trust that a young lady will come up to you first for an exceptionally significant time-frame. Give her that you really exist. Dont pay attention to it as well Be sure and consider this circumstance a piece of your background. You don't have anything to lose, regardless of whether she dismisses you. Dont make a dramatization out of the entire circumstance. In the end, she is only an individual as well. In this way, take a full breath, quiet your nerves and come up to present yourself. Dont attempt to imagine like you dont care and approach her in the purpose of interest or weariness as it were. A great deal of folks do that to shroud their sentiments and afterward ponders â€Å"How to get a young lady to like you?† Actually, after such a move, its entirely difficult to change a young ladies feeling. First Meeting Its difficult to assess the ideal situation for a colleague. In motion pictures, we can see wonderful scenes of a young lady in school dropping books down and a person getting her out. Despite the fact that it may transpire, dont really depend on such a circumstance. There are a great deal of spots where you can meet a young lady in school. You can begin with a commendation or a joke. Or then again just present yourself in an amiable way. Dont gaze at her like youre an insane man. Grin and address her about: School courses Educators Motion pictures and shows Most loved books Side interests Companions Focus on the themes she has a great deal to state on. For instance, on the off chance that you are discussing the new magnifying instrument that you have purchased, and a young lady is simply gesturing her head in answer, attempt to change the subject. Get some information about her day or what she is doing toward the end of the week. The best thing for you will be to take her telephone number or discover her via web-based networking media. In the event that you dont talk face to face, yet by means of telephone or instant messages rather, you will feel less restless. Create Trust The more you converse with a young lady and construct trust with her, the more profound relationship you can create with her. Its about being straightforward as well as about creation her vibe agreeable and safe with you. Give her that she can educate you regarding her concerns and you can offer her significant guidance. Abstain from keeping insider facts and make your goals understood. A ton of young ladies are not prepared for genuine connections, so you need to comprehend and welcome that. Dont shroud your emotions. Tell her how you feel. Alert: Remember that deceiving your accomplice is the fundamental motivation behind why couples split up. Be a Good Listener On the off chance that a young lady feels that she can impart her mysteries to you and talk openly about everything on the planet, its a decent sign. Be a decent audience. Focus on what she informs you regarding her loved ones, considering and work. The more you think about her, the better correspondence you will have. Attempt to recollect huge data and give her that you get her and can identify with her issues. Be Positive Nobody likes ill humored people. At the point when you talk about your issues excessively, it establishes an awful connection with everybody around you. Its greatly improved when an individual you speak with can feel that you are happy to have this discussion right now. Keep a positive state of mind and attempt to brighten up a young lady if shes having a terrible day. In contrast to the cantankerous feline, you wont appear to be adorable when you are not feeling acceptable. Put forth an Attempt At the point when you have a relationship, you need to place some push to make it last and keep from burning to the ground. At the point when you ceaselessly lack the capacity to deal with discussion or dates, it makes you resemble an individual who doesnt care. A relationship is a steady trade off. You need to comprehend that dealing with your calendar to discover time for your better half is as fundamental as giving her opportunity to be all alone. An individual needs to possess space and energy for different things other than an accomplice. For instance, the group of friends of her companions or family. Discover a harmony between being excessively meddling and excessively uninterested. Be considerate, sure and mindful. These are the most fundamental parts of a long and profound relationship.

Business Plan for Educational Website

Marketable strategy for Educational Website 1.0 Executive Summary Remain Clean, is a site that depends on Environmental Management Practices Education. It is claimed and worked by me, Morrison Edwards. I am resolved to guaranteeing that individuals live in a situation liberated from pollutions and engaging live in. I am along these lines stepping up to the plate and instruct individuals on how we can make our condition more amiable for home. The individuals are instructed to complete natural practices once in a month. The exercises engaged with the practices are very straightforward and are intended to energize individuals on how the little changes they make in the activity can have a huge effect to the earth and their own lives. The wellsprings of income supporting the arrangement are from my own investment funds from work. I will arrange with other associate organizations and retailers to give me the items I will require all the while. Our advantages will be commission based from the deals of the items utilized in the ecological administration pr actice. Monetarily the procedure is planned for making benefits, and of most concern will limit costs. A part of the benefits will be furrowed go into the business while the rest will be utilized for self-awareness. I accept that it is a simply course to keep our condition perfect as much as the activity is likewise a cash making opportunity. The income into the activity is a need just as the money balance. In achieving my objectives, the accompanying zones will be of accentuation. The web content must be of the best quality and intelligent to the clients. The tips will be intricate and drawing in, motivating and engaging with the goal that the clients will share the tips rapidly enough to improve the utilization of the site. The venture is focused on net benefits later on thus I will slice the present costs to fulfill my present needs. The items that will be required during the time spent the associate organizations should be suggested on the site for purchasing by the individuals with the goal that the benefits picked up from the commission will be utilized in the activity. Since I don't mean to utilize more cash in the costs the web based promoting plan should be totally affected to meet the desires. 1.1 Mission The site is an instructive stage intended to train individuals on the most proficient method to keep up nature clean by performing tidiness rehearses at any rate twice in one month. For the whole year. I am anticipating illuminating individuals with the goal that they become all the more ecologically cognizant. In the process the associate organizations and retailers will have the chance to sell their items. The benefits will be shared among all the part parties, the creating organizations, the retailers and me. 1.2 Objectives of the Plan I) To directing week by week ecological educating meetings. Instruct individuals on how their commitment in keeping up nature will lessen ecological perils or adverse natural effects on everyone. ii) At the finish of the main year the site ought to have roughly 500 supporters previously pursued the week after week tips on nature. iii) The site must get 10,000 clients month to month. iv) Profits will be assessed inside a half year. v) The Profit will be redistributed to help the task and into individual investment funds. 1.3 Important Factors of achievement I) The Website substance should be quality; the week by week tips will be intricate and clear, amicable and motivating. ii) The promoting of the site must be choice for most extreme membership iii) The costs will stay level to amplify benefit. iv) The items sold will be ecologically agreeable and the purchasers should be roused with the goal that the commissions care expanded to make benefits. 1.4 Summary of the Business The Stay Clean activity is an independent company site situated in Marina and it is intentionally intended to illuminate the network on the viability of tidiness to limit the effects of ecological risks. The tidiness activities preparing will be directed two times every month as clarified on the site. The instructing meetings are led online on the site or on week by week gatherings for an individual participation. The week after week crowd membership is free. The business will make benefits from commission got by the offer of items acquired from the Affiliate Company and retailers providing the items to be utilized in the activity. 1.5 Financial Plan I am anticipating beginning the activity with a capital of 3000 dollars got from my own reserve funds. This will be utilized to think of the site and in encouraging administrations of the Affiliate Company and retailers. The cash will likewise be spent on the legitimate purposes and getting the PC hardware and in enlisting the PC area for the name of the site. The rest of the costs will stay immaculate until pay age starts. 1.6 Ownership of the Business Initiative The Stay Clean Business activity is a sole ownership, an arrangement made and established by (name). It is an edification exertion also for self-awareness The Products in question The business doesn't create the necessary items all alone. I am advertising natural benevolent items suggested for cleaning and keeping up the earth. The items will be gained from an organization and retailers who will be paying the commission dependent on the deals of the items made. The organization and the retailers are the offshoot parties. The merchandise in this way won't be exorbitant therefore the expense of creation is cut. The satisfaction and the stock levels or the client assistance. The main hazard associated with the business is that the benefit is commission based and just got as far as level of the deals acquired from activation through the site sorted out week by week showing meetings, and not from the whole deals. The suggested earth benevolent items are: I) Products that can be reused. These are items that can be returned to utilize like lunch sacks, batteries and so on. ii) Supporting utilization of natural nourishments: vegetables, organic products, and nibble dinners. iii) Paper items that can be reused. iv) Cloth diapers. v) Kitchen items: Cloth clothes, towels and so on. vi) Herbal drugs. vii) Low water use: Shower heads, horse funnels and hardware that decrease water use. viii) Books on ecological benevolence. xi) Solar controlled machines and the apparatuses and hardware running on sunlight based. x) Music about ecological upkeep and amicability. Market investigation Out objective market is the general network particularly the internauts or the innovation review who can get to the web in the age section of 18-55 years. This is the objective gathering that can be utilized to improve the earth. The optional market target are the understudies old enough 12-22 who can have satisfactory time taking part in the ecological administration rehearses. The resigned individuals are likewise engaged as they have all the more spare time to go to the instructional meetings. 4.2 Target showcase Segment Strategy Since our essential point is to live in an earth inviting environment while additionally making benefits, we have specific purpose behind the focused on advertise 1. The understudies We draw in them as they are innovation review and will pass the data quicker to their partners, again they will hold onto the activity as they like clean environmental factors 2. Grown-ups It is the biggest market and the greatest objective. They are the people who will buy the items along these lines critical in income age. 3. The retirees. They have all the more spare time and assets to spend on activities that are ecologically well disposed. 4.3 Industry Analysis The site is intended for instructive reasons and since the instructive destinations are not really accessible the finishing is thin. The current natural locales manage either giving news on the earth or other ecological subjects not identified with the last mentioned. The site is an ecological benevolent master activities promoting items planned for improving the earth from which the deals will get the benefits that is commission based. 4.4 Buying designs Our emphasis is on edifying individuals on the items they knew never existed and passing by the amicability in the adverts and motivation, the clients will picked us over different contenders as the data gave is basic and extensive yet not overpowering. The individuals who will have embraced the data will simply be purchasing the items and for the most part will present more individuals in this manner an expansion in the item deals expanding out benefits. The item discovering procedure will be improved with the goal that they can without much of a stretch be found in the Affiliate Company and retailers. (Programming, 2017). References Bryman, A., Bell, E. (2015). Business inquire about strategies. Oxford University Press, USA. Finch, B. (2016). The most effective method to compose a marketable strategy. Kogan Page Publishers. Hollensen, S. (2015). Showcasing Management: A Relationship Approach. Pearson Education. Huynh, M., Appell, R., Stetkiewicz, M. (2014). Procedure mapping. Programming, P. A. (n.d.). Instructive Website Business Plan. Recovered February 21, 2017, from http://www.bplans.com/educational_website_business_plan/financial_plan_fc.php

Marketing Management and Faith Integration free essay sample

There are numerous Bible stanzas that identify with business character. A significant number of them discuss trustworthiness and uprightness in business activities. Character is characterized as the mix of a person’s moral and good characteristics, and it is appeared through the decisions we make. In this way, as an entrepreneur or chief, one needs to consider the effects the choice may have on others and the network and not be rushed in settling on the fast choice that may have negative effects later on. A large number of the esteemed character qualities incorporate trustworthiness, fearlessness, genuineness and mettle. As Christians, we should need to ensure that we are seeking after the qualities that God has instructed us to grasp through sacred writing. This consolidates characteristics of adoration, effortlessness, absolution and lowliness. As the Bible states, â€Å"But the product of the Spirit is love, delight, harmony, tolerance, thoughtfulness, goodness, dependability. (Galatians 5:22). God cares about character in us and in our organizations. We will compose a custom article test on Showcasing Management and Faith Integration or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The Bible is loaded up with directions on the most proficient method to live nobly and in an authentic way by the various stories given and the exercises learned. Also, the Bible states, â€Å"Therefore, similarly as transgression entered the world through one man [Adam], and passing through wrongdoing, and thusly demise went to all men, since all trespassed. † (Romans 5:12). The Ten Commandments incorporate guidelines that give us what to do to have faithful character. These incorporate, â€Å"Thou will not† lie, take, submit infidelity, want, or murder (Exodus 20:7-17). As it identified with advertising the board, our character ought to finish to our regular business choices. Albeit one may confront disappointment or not settle on great business choices, the expectation must be absolute trustworthiness with workers and clients. (Cotton, 2012). Full obligation must be taken for activities and choices. Organizations ought make an effort not to pardon activities dependent on pressure inside our business or association to do what isn't right. One ought to endeavor to regard others as they would need to be dealt with. Trustworthiness is the foundation of any great relationship. Without exhibiting the readiness to give and the value to get trust, no business can endure or flourish. A notoriety for trustworthiness is a far reaching proclamation of both a people character and how the person in question treats others. It is a basic attitude against taking, lying, or misdirecting. (Cotton, 2012). Trustworthiness is a standard that God anticipates that all Christians should maintain. Romans 12:17 says, â€Å"Do not compensate anybody insidious for detestable. Be mindful so as to make the wisest decision according to everyone. As a Christian, sincerely isn't simply making the best choice at the perfect time, it is a lifestyle. There ought to be no exemption for the manner in which a Christian business is run including its advertising the executives. Henderson, 2007). In synopsis, advertising is significant for a business to make progress. Numerous organizations make some troublesome memories around there. With the firm rivalry, organizations battle to stand apart among others. Different organizations resort in untrustworthy and out of line plots just to win the oppo sition. Be that as it may, in the long run wind up in extraordinary misfortune and disappointment. As organizations everywhere throughout the world go into an immense commercial center, each entrepreneur is confronted with tangled market rivalry. By and by, any business person can be extraordinary and get effective in this issue. In each item sold and in each assistance gave, persistence and difficult work should outweigh everything else to guarantee quality. Items and administrations ought to be promoted truly, arranging ought not be finished with underhanded personalities nor should the business brag. Rivalry ought not be begrudged however ought to rouse showcasing and future thoughts. (Unknown, 2009). Clients ought to be treated with deference and thought about as we might want to be dealt with ourselves. At long last via thinking about our clients and our opposition, the business will be set up for progress.

It Pays to Start Saving 5 Ways to Get Started Now

There's no denying that a college degree is one of the most important investments parents can make for their children. Whether you anticipate your child will attend a public in-state university or a private school across the country, that education will have a price tag. While saving 100% of what you need may be difficult, any savings will open options and reduce the need to take on student debt. Just like saving for retirement, the sooner you start to save for college, the more time funds have to grow. Approach the savings process as a journey--one that should start as early as possible and could even start before your child is born. And the sooner you start saving ï ¿ ½ even in small amounts ï ¿ ½ the more you can chip away at that cost and get closer to your college savings goal. Here are five tips to consider so you can start saving now: Do your homework. Make sure you understand the savings options available and their benefits. Consider a 529 plan, a tax-advantaged dedicated college savings account that can be used for tuition, books and other education-related expenses at most accredited two- and four-year colleges and universities. Open a 529 account early. A compelling advantage of this type of plan is that it can be opened before your child is even born. By opening it under your name, you can start saving immediately, with the option to change the beneficiary name later. Furthermore, it's simple to automate your college savings contributions so that regular monthly payments are transferred directly from your bank account, helping you establish healthy savings habits without thinking about it. Expand your registry. Make college savings a team effort. Ask friends and family to contribute to your child's 529 account. In particular, 90 percent of grandparents say they'd be willing to gift towards a college fund in lieu of traditional presents . Added bonus: money contributed to a college savings account cannot be outgrown or create clutter in the family room. Make gifting easy. The increasing popularity of online communities and social sharing has trickled into financial services. Companies that provide 529 accounts, like Fidelity, are now offering online gifting services that allow account holders to add a link to a personalized gifting page to share by email, social media or even in an e-card invite to a baby shower or birthday party. Put your spending to work--and watch your savings grow. Take advantage of reward programs offered through credit cards, especially if they are linked to a 529 account. From gas fill-ups and groceries to vacations and day-care, families have another opportunity to boost their college savings fund as part of their everyday spending. No matter how you and your family approach college savings, the key is to just get started. Even if you feel it's "too late", it's better to save a little than not at all. Taking the process one step--and one dollar--at a time makes the entire experience less intimidating, and as the saying goes, "every penny counts." Investing involves risk including the risk of loss. Fidelity, Fidelity Investments, Fidelity Viewpoints and Fidelity Investments and the Pyramid Design logo are registered service marks of FMR LLC. Fidelity Brokerage Services LLC, Member NYSE, SIPC, 900 Salem Street, Smithfield, RI 02917 723858.1.0 ï ¿ ½ 2015 FMR LLC. All rights reserved. 1Fidelity Investments, 2014 Grandparents and College Savings Study, June 2014 There's no denying that a college degree is one of the most important investments parents can make for their children. Whether you anticipate your child will attend a public in-state university or a private school across the country, that education will have a price tag. While saving 100% of what you need may be difficult, any savings will open options and reduce the need to take on student debt. Just like saving for retirement, the sooner you start to save for college, the more time funds have to grow. Approach the savings process as a journey--one that should start as early as possible and could even start before your child is born. And the sooner you start saving ï ¿ ½ even in small amounts ï ¿ ½ the more you can chip away at that cost and get closer to your college savings goal. Here are five tips to consider so you can start saving now: Do your homework. Make sure you understand the savings options available and their benefits. Consider a 529 plan, a tax-advantaged dedicated college savings account that can be used for tuition, books and other education-related expenses at most accredited two- and four-year colleges and universities. Open a 529 account early. A compelling advantage of this type of plan is that it can be opened before your child is even born. By opening it under your name, you can start saving immediately, with the option to change the beneficiary name later. Furthermore, it's simple to automate your college savings contributions so that regular monthly payments are transferred directly from your bank account, helping you establish healthy savings habits without thinking about it. Expand your registry. Make college savings a team effort. Ask friends and family to contribute to your child's 529 account. In particular, 90 percent of grandparents say they'd be willing to gift towards a college fund in lieu of traditional presents . Added bonus: money contributed to a college savings account cannot be outgrown or create clutter in the family room. Make gifting easy. The increasing popularity of online communities and social sharing has trickled into financial services. Companies that provide 529 accounts, like Fidelity, are now offering online gifting services that allow account holders to add a link to a personalized gifting page to share by email, social media or even in an e-card invite to a baby shower or birthday party. Put your spending to work--and watch your savings grow. Take advantage of reward programs offered through credit cards, especially if they are linked to a 529 account. From gas fill-ups and groceries to vacations and day-care, families have another opportunity to boost their college savings fund as part of their everyday spending. No matter how you and your family approach college savings, the key is to just get started. Even if you feel it's "too late", it's better to save a little than not at all. Taking the process one step--and one dollar--at a time makes the entire experience less intimidating, and as the saying goes, "every penny counts." Investing involves risk including the risk of loss. Fidelity, Fidelity Investments, Fidelity Viewpoints and Fidelity Investments and the Pyramid Design logo are registered service marks of FMR LLC. Fidelity Brokerage Services LLC, Member NYSE, SIPC, 900 Salem Street, Smithfield, RI 02917 723858.1.0 ï ¿ ½ 2015 FMR LLC. All rights reserved. 1Fidelity Investments, 2014 Grandparents and College Savings Study, June 2014

Root Cause of Unethical Issues at Toyota Free Essay Example, 2500 words

The manufacturing plants and facilities of Toyota are examples of unethical behavior that is followed by the company. The factory operations have been termed as human trafficking and slavery and thousands of workers are overloaded with works, making them sick and even leading to death. Analysts and media have claimed that the organization deliberately chose the poorer states in order to take advantage of the workers and paid them the lowest wages. Even though the company is one of the most profitable worldwide, the wage system is one of the lowest in the automobile industry. It is clear that 100 percent of perfection cannot be expected from any manufacturing or automobile company. Designs and suppliers change are bound to occur in such cases. But continuous recalls of the variants and increasing issues in quality of the parts pose a serious question for the largest automobile maker. The use of advanced automobile technologies both in terms of mechanical and technological should have increased the quality of the system and taken into consideration the concerns of the driver s safety. Overconfidence as well as internal pressure to align the profits and production in lieu of the growing demand are assumed as one of the few reasons that lead to the series of faulty productions in the company (Robertson Athanassiou, 2009). We will write a custom essay sample on Root Cause of Unethical Issues at Toyota or any topic specifically for you Only $17.96 $11.86/page Apart from that, increasing competition from the automobile industry, competitors and ever-growing costs of raw materials forced the company to purchase cheap materials and hire workers with the lowest wages.

Nostradamus Essay examples - 1506 Words

Nostradamus Biography The following is a biography of Michel de Nostredame, it is a excerpt from Erika Cheetham, The Prophecies of Nostradamus. Childhood Michel de Nostradame, more commonly known as Nostradamus, was born on 14th December 1503, in St. Remy de Provence. His parents were of simple lineage from around Avignon. Nostradamus was the oldest son, and had four brothers; of the first three we know little; the youngest, Jean, became Procureur of the Parliament of the Provence. Education Nostradamus great intellect became apparent while he was still very young, and his education was put into the hands of his grandfather, Jean, who taught him the rudiments of Latin, Greek, Hebrew, Mathematics and Astrology. When†¦show more content†¦He had a son and a daughter by her and his life seemed complete. Tragedies Then a series of tragedies struck. The plague came to Agen and, despite all his efforts, killed Nostradamus wife and two children. The fact that he was unable to save his own family had a disastrous effect on his practice. The he quarrelled with Scaliger and lost his friendship. His late wifes family tried to sue him for the return of her dowry and as the final straw, in 1538, he was accused of heresy because of a chance remark made some years before. To a workman casting a bronze statue of the Virgin, Nostradamus had commented that he was making devils. His plea that he was only describing the lack of aesthetic appeal inherent int the statue was ignored and the Inquisitors sent for him to go to Toulouse. Travelling Nostradamus, having no wish to stand trial, set out on his wandering again and kept well clear of the Church authorities for the next six years. We know little of this period. From references in later books we know he travelled in the Lorraine and went to Venice and Sicily. Legends about Nostradamus prophetic powers also start to appear at this time. By 1554 Nostradamus had settled in Marseilles. In November that year, the Provence experienced one of the worst floods of its history. The plague redoubled in virulence, spread by the waters and the polluted corpses. Nostradamus worked ceaselessly. Once the city had recovered, Nostradamus moved onShow MoreRelated Nostradamus Essay969 Words   |  4 Pages Nostradamus nbsp;nbsp;nbsp;nbsp;nbsp;In the 16th century, a French doctor and prophet, Michel de Nostradame, was born. He gained his fame when his predictions of the death of King Henry II of France came true. Nostradamus, as he is also known, wrote a ten volume book, The Centuries, filled with prophecies. He became a man that people from all over the world came to see to seek his counsel. Nostradamus had a life filled with many twists and turns and has made many prophecies that have comeRead MoreThe Prophecies of Nostradamus Essay2788 Words   |  12 PagesAbstract    What if there was a man who could see into the future? 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Most Nostradomus translators have more than likely misinterpreted his work because of his nearly illegible style of writings, thus false information is commonly found about this man of the past.   Ã‚  Ã‚  Ã‚  Ã‚  Nostradamus, a French Jew convertedRead MoreRedemption, a Literary Device: Hey Nostradamus! Response Essay1439 Words   |  6 PagesREDEMPTION 1 Redemption, A Literary Device: Hey Nostradamus! Response Essay Kathy Ottaway, 020091223 Instructor Esther  Griffin 10F Cdn. Literature and Criticism - 01 HUMN2000-10F-11296 Tuesday, November 30, 2010 REDEMPTION 2 Redemption, A Literary Device: Hey Nostradamus! Response Essay Redemption. It is a single word that holds great meaning for both the ones who seek it, and for those whose opinions are the ones to grant it, whether it is an outsideRead MoreEssay on Our Decisions and a Predetermined Fate: Oedipus the King772 Words   |  4 Pagestime prophecies have supposedly been passed down directly from the gods unto the prophets. In the ancient Grecian time, god’s word was worshipped and fate was all but fact. In the bible, Moses was one of the most famous prophets. In the 1500s, Nostradamus, who was a French apothecary and seer, wrote an entire collection of prophecies. Throughout history there have been theses men and many more who claimed to know details about the future. Why would so many prophecies become world renowned if thereRead MoreAnalysis Of Hey Nostradamus1514 Words   |  7 Pagesâ€Å"I was glued to Cheryl. My arms actually made suction noises when I moved them. I was covered in her blood.†Coupland, Douglas. Hey Nostradamus ! London: Harper Perennial, 2004. Print. Hey Nostradamus is a book that was written in 2004 set in the real world, about a fictional shooting that took place at Delbrook secondary school, and around the Vancouver area. The story is based on four different peoples accounts in a first person point of view. With each person explaining religion, losing loved onesRead MoreThe Satanic Verses And Hey Nostradamus969 Words   |  4 Pages While the sacred can be reengaged, The Satanic Verses and Hey Nostradamus! depict the secular as people become isolated from belief. By exposing hypocrisy and challenging what is deemed sacred, The Satanic Verses and Hey Nostradamus! uncover the darkness within religion, illustrating possible impurity in religious authority and legitimacy. Peter Mullen points out that religious texts have ‘a definitive authority for the communities which accept and uphold them’. Such authority is engaged with andRead MoreThe Satanic Verses, Truth And Falsity9 99 Words   |  4 Pagesshowing a necessity for the sacred. Nothing stands without faith, and replacements of religion are meaningless. Secularism and the sacred define each other and become inseparable. Doubt in Hey Nostradamus! is brought forward by constant misplacements. Rather than doubt of the sacred and the secular, Hey Nostradamus! engages in the doubt of whether good and evil can coexist, especially in religion. Constant doubt can be found in denarration of the characters, ‘all born lost’(146) as a generation cleanRead MoreWhy Demographic Trends Spell Trouble For China And Russia1299 Words   |  6 Pagesmaking predictions about the future. One of the most famous being, Michel de Nostradamus who lived during the 16th century and is best known for his quatrains that were published in a book call Les Prophecies (Biography.Com). Nostradamus predictions that are forecasted way past the 21st century are based on judicial astrology that calculates planets and stellar bodies in relationship to the earth (History.com). Like Nostradamus, today’s futurists forecast the future however, they use techniques likeRead MoreMedieval Times From The 21st Century2110 Wo rds   |  9 Pagesdoctor in medieval times was Nostradamus. He was believed to be psychic and predict the future. Many believed that his prophecies have come true. Nostradamus was a very important person during the black plague. The black plague was an extremely deadly and vicious disease that killed nearly 40 million people during the Middle Ages. Nostradamus is most known for his work during this time. Many other doctors during the plague were using much different methods than Nostradamus. Most doctors believed that

Tax Treaties and Taxation of Services

Question: Discuss about the Tax Treaties and Taxation of Services. Answer: Introduction: The present case involves the situation of foreign resident backpackers who visited Australian region and stayed in the country for more than 183 days during the taxation year June 30 2013. As per the facts of the present case, taxpayer has been a German resident who visited Australia based on the working holiday visa on October 3 2012. It has been stated that the applicant described his status as a temporary entrant visitor while filling up the relevant passenger card, while his anticipated stay in the country would be for five months. Accordingly, the taxpayer stayed in different hostels for first 45 days near the location of Queensland whereas he stayed in a rented apartment along with friend for next 92 days in the location of Sydney. During this period of stay, the taxpayer worked as a casual worker in a factory for a factory named, Warringah Plastics Pty Ltd. Further, the taxpayer again stayed in different hostels during the period between February 19 2013 and April 5 2013 wher eas he left Australia for around 8 days in order to travel Fiji. Accordingly, the related issue in the present case involved is whether the individual taxpayer is considered to be Australian resident for the taxation year ended on June 30, 2013 as per the regulations of Income Tax Assessment Act 1936. Since the residential status is defined under section 6(1), it is essential for the backpacker to satisfy the requirements of Australian residential status as per ITAA 1936 (Australasian Legal Information Institute (AustLII)., 2017). In view of the fats and issues of the selected case situation, the deputy president of Small Taxation Claims Tribunal had taken decisionon March 6, 2015 in Sydney location based on the requirements of section 6(1). Further, the decision had been taken on the basis of usual place of abode of the individual taxpayer as well as his actual stay in Australia during the taxation year 2013.The tribunal court held that the taxpayer has his usual place of abode in Germany during all the relevant taxation years (Australasian Legal Information Institute (AustLII)., 2017). Additionally, the taxpayer visited Australia on temporary basis for travelling different location while worked in the factory for temporary period during the taxation year. As the taxpayer had permanent establishment in Germany, hence the basic residential criteria will not be considered. Further, as the individual visited Australia based on the working holiday visa, he will be considered as backpacker and taxation regulation on backpacker tax system will be applicable. According to the taxation regulation of Income Tax Assessment Act 1936 section 6(1), income of foreign resident is assessable only if such income has been derived only in the Australian country during his stay for the year ended June 30 2013 (Kirsch, 2016). Similarly, court held that the taxpayer would be entitled to claim deduction for assessing his taxable income only if the amounts have been expended to generate such income and the assessable income would be taxed at the rate of 32.5%. Impact of the decision for temporary working holiday- makers Considering the regulations of section 6(1) under ITAA 1936, an individual is considered as an Australian resident if the taxpayer has permanent establishment in the country or if a foreign individual stays for more than 183 days. However, 183 days clause is subject to regulation for individuals visit Australia as a working holiday- maker. It states that if an individual travels Australia for the purpose of holiday, travels different locations and works for a temporary period, then the individual would be a foreign resident even if the stay were more than 183 days during the income year (Australasian Legal Information Institute (AustLII)., 2017). As per the regulation of ITAA 36, the income of foreign resident was taxable at lower rates along with the incomes generated in the country during the stay. It has been noticed by the Federal Government of Australia that such taxation rate from foreign residents would generate lower revenue to the countrys economy that affected the financial growth of Australia. However, the lower rate of taxation would provide taxation benefits to the foreign resident that resulted in growth of employmentas well as growth in business production (Morse, 2013). On the contrary, Federal Government of Australia proposed the legislation on income tax regulation for the foreign residents since it was noted that the taxability as per ITAA 36 would generate lower revenue for the country. Therefore, Australian Taxation Office contended reformed the taxability regulations for foreign residents increasing the tax rate to 32.5% based on the arrival of foreigners on working holiday visas. The Federal Government of Australia contended that the higher rate of tax would enable to generate higher revenues and accordingly, the financial economy of Australia would increase (Brocke Mller, 2013). Besides, recent proposal on legislation changes to the tax rate of 15% from the taxation year 2017 might help the country in generating high revenue from application fees. Moreover, increase in tax rate for foreign residents would result in lowering the employment growth because the foreign residents would not opt to visit Australia. In addition, it was observed tha t arrival and necessary application forvisiting the country would require the individuals in paying application fees, which is a source of revenue. On the contrary, if the tax rate becomes high, arrival of foreign residents might decline that would result in low generation of revenue from application fees (Sharkey, 2015). Therefore, it can said that the courts decision to contend the non- residential status of the taxpayer individual would result in generating higher revenue with respect to higher tax rate 32.5% for the taxation year 2013. However, the increased taxation rate might affect the individuals subsequent arrival resulting in lowering the revenue from application fees. But if the tax rate of 15% is applicable then the government might generate high revenue from application fees as more foreign residents would like to visit the country rising the employment rate (Arendse, Stark Renaud, 2015). Hence, the decision of court would support the proposed changes need based on technical aspect but not on the practical aspect. Identification of precedent cases and legislation requirements Issue raised in the present case is similar to the decided case of Jenkins v FC of T 82 ATC 4098with respect to place of abode in which the court held that the taxpayers permanent place was outside Australia. The case involved the taxpayers permanent resident out of Australia as the individual transferred to New Hebrides for 3 years while he returned to Australia only for 18 months (Australasian Legal Information Institute (AustLII)., 2017). Hence, as per section 6(1) the taxpayer did not fulfill the Australian residential test. Further, case of Applegate v FC of T 79 ATC 4307 presents similar judgment,in which court held that the taxpayers permanent place of residence was not in Australia. Court held that the individual was not present in Australia for an indefinite period therefore, requirements of section 6(1) on residential test had not been satisfied and as a result, the taxpayer was held non- resident Australian. Additionally, with reference to the case of John v FC of T 166 CL R 417 it was contended that the casual work in Australia does not amount to Australian resident for the tax purpose even if the individual stays for more than 183 days during the taxation year (Australasian Legal Information Institute (AustLII)., 2017). According to the section 6(1) under ITAA 36/97, federal government states that the foreign individuals income is assessable if the income has been generated in Australia during the taxation year. For this purpose, the taxpayer is entitled to claim deduction on the expenses incurred to derive such assessable income (Lee, 2014). Further, section 6(1) provides that is the individual visits Australia for travelling and for temporary work, the individual will be considered as non- resident Australia even if the stay exceeds 183 days, which otherwise consider an individual as an Australian resident for taxation purpose. Current media discussion of the backpacker tax The chosen cases in the study were based on the analysis of residential status of individuals who visits Australia based on the purpose of holiday and temporary work. As per the legislation established by federal government of Australia, the taxpayers arrives Australia for holidays are referred as backpackers. It states that the foreign residents travels in Australia for temporary period, travel different locations for holidaying as well as undertake casual work then such individual would be considered as non- resident in Australia (Pillai, 2013). These individuals travel Australia for a temporary period on the basis of working holiday visa and derive income form temporary employment or casual work. Hence, the federal government contended and established regulation stating that such individuals would be considered as backpackers and their income would be taxed as per the rules of backpacker tax. In the first selected case, the court contended that the individual was non- resident Australian for the purpose of tax since the taxpayer travelled Australia for work on temporary basis. Therefore, the individual would be referred asbackpacker on the basis of working holiday visa which enables different taxation rate from that of tax rate applicable for Australian residents. Initially, the backpacker tax rate was proposed to be as high as 32.5% in order to generate maximum tax revenue. However, the proposed tax rate was imposed by the Australian Taxation Office to derive higher revenue as well as to equalize the employment rate within the country for among residents and non- residents (Forsyth et al., 2014). Besides, such higher tax rate did not reflect positive outcomes in the country therefore the government proposed to reform the backpacker tax legislation with a tax rate of 15%. It was observed that the primary source of income for the Australian Taxation Office was income tax f rom the resident individuals and for non- residents, maximum revenue collection was from the application fees. Hence, to maintain the ratio of visitors in the country, the government proposed to decline the tax rate to 15% (Australasian Legal Information Institute (AustLII)., 2017). Moreover, regulation on residential test was based on the permanent establishment, place of abode and purpose of visit for specific period for the individuals. Accordingly, it was noted that many individuals visit Australia for more than 183 days for holidaying and casual work while the tax rate for assessable income similar to the individual tax rate would discourage the local residents. Therefore, Federal Government proposed a different legislation for backpackers stating different and higher tax rates. The establishment of new policy would assume to increase the tax evasion incentives while the increase in tax rates would affect the casual employment of Australian Companies. Another problem due to new policy was decline in the value of countrys revenue with the increase of tax rate that would result in less number of visitors in Australia for works like fruit picking, cleaning and hospitality (Morris Wilson, 2014). Purpose of the Bill The Federal Government of Australia amended the Income Tax Rate Bill with respect to the Working Holiday Makers during the year 2016. The Australian Taxation Office has amended the Working Holiday Maker Reform Bill 2016 by considering several factors to provide benefit for the Australian economy as well as to the taxpayers in terms of good taxation system. During the imposition of the tax rate at 32.5% the federal government contended that the economy of Australia was not strong while the amount of collected revenue was lower compared to the financial economy of other countries especially US (Zaei Zaei, 2013). Accordingly, federal government imposed special tax rate and tax regulations for working holidaymakers in order to raise higher revenue and to establish the equivalent tax reforms for resident and non- resident individual of Australia. Further, higher tax rate 32.5% resulted in declining the foreign visitors that eventually affected the countrys revenue and economy because revenue collection from application fee also declined. Therefore, during the year 2016, Federal Government reformed the bill and established 15% of tax on the assessable income $37,000 for working holiday- makers. The Australian government contended that the lower tax rate of 15% would increase the foreign visitors that will increase the application fee resulting in generating higher revenue (Ho, Lin Huang, 2014). Further, amended tax rate to 15% would establish better opportunity for tourism industry as well as for organizations that requires casual workers with respect to fruit picking and casual hospitality. Effect of tax treatment of a working holiday- maker if the Bill is enacted If the Bill is enacted for working holiday- maker as per the current amendment i.e. 15% tax then first assessable income amounted to $37,000 would be taxed at 15% while balance amount would be taxed at normal tax rate. The amended Bill on the taxation system for working holiday- makers requires the respective employer to pay super provided the foreign resident individual satisfies the eligibility criteria (Yoon, 2015). For this purpose the foreign individual is required to comply the requirements of working- holiday visa under subclass 417 (Working Holiday) or 462 (Work and Holiday). Further, the applicants are required to apply for tax file number (TFN) after having the work visa that enables the non- resident individuals to consider the regulation under backpacker tax. On the contrary, if the previous backpacker tax regulation is enacted then the foreign individual would be taxed at the rate 32.5% then threshold limit would be first assessable income amounted to $80,000. Such high rate of tax would result in collecting higher revenue but the same might decline foreign visitors and accordingly revenue from the source of application fee (Robertson, 2014). For instance, the assessable income of a foreign resident amounted to $45,000 during the current taxation year that was earned during the stay in Australia against the casual work for temporary period. Therefore, if the previous legislations of backpacker tax were followed i.e. tax rate of 32.5% then the tax liability of the individual would be determined as 32.5% on $45,000 amounted to $14,625. On the other hand, if the recent proposed regulation of the Bill is followed i.e. 15% then the taxable amount would be 15% on first $37,000 amounted to $5,550 plus 32.5% on the balance amount $2,600 hence, total taxable amounted to $8,150 ($5,550 + $2,600). Besides, if the previous regulation on personal income tax is followed before the amendment the applicable tax rate would be nil for first $18,200 plus $3,572 for the next slab and $2,600 for the last slab that is 32.5% on the balance amount $8,000. Therefore, total amount of tax liability under personal income tax would be ($3,572 + $2,60 0) amounted to $6,172. Considering the three forms of taxation system for the non- resident Australian individual, it can be said that the minimum taxable amount has been derived from the previous tax regulation while the highest was from tax rate 32.5%. Moreover, taxable amount from the proposed bill i.e. tax rate 15% amounted to $8,150 can be said to be appropriate as the tax rate is lower and at the same time, amount of tax revenue is higher than that of previous regulation. Reference List and Bibliography Arendse, J., Stark, K., Renaud, C. (2015). The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?.Southern African Business Review,19(1), 1-24. Australasian Legal Information Institute (AustLII). (2017). Austlii.edu.au. Retrieved 4 January 2017, from https://www.austlii.edu.au/ Brocke, K. V., Mller, S. (2013). Exit Taxes: The Commission versus Denmark Case Analysed against the Background of the Fundamental Conflict in the EU: Territorial Taxes and an Internal Market without Barriers.ec Tax review,22(6), 299-304. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Dwyer, L., Pham, T., Forsyth, P., Spurr, R. (2014). Destination Marketing of Australia Return on Investment.Journal of Travel Research,53(3), 281-295. Forsyth, P., Dwyer, L., Spurr, R., Pham, T. (2014). The impacts of Australia's departure tax: Tourism versus the economy?.Tourism Management,40, 126-136. Ho, C. I., Lin, P. Y., Huang, S. C. (2014). Exploring Taiwanses Working Holiday-Makers Motivations An Analysis of Means-End Hierarchies.Journal of Hospitality Tourism Research,38(4), 463-486. Kirsch, M. S. (2016). Tax Treaties and the Taxation of Services in the Absence of Physical Presence.Brooklyn J. Int'l L.,41, 1143-1393. Lee, Y. T. (2014). Australian taxation issues for Chinese investors investing in Australian real property.Tax Specialist,17(3), 102. Makin, A. J., Pearce, J. (2016). Fiscal Consolidation and Australia's Public Debt.Australian Journal of Public Administration,75(4), 424-440. Mishra, A. V. (2014). Australia's home bias and cross border taxation.Global Finance Journal,25(2), 108-123. Morris, A., Wilson, S. (2014). Struggling on the Newstart unemployment benefit in Australia: The experience of a neoliberal form of employment assistance.The Economic and Labour Relations Review,25(2), 202-221. Morse, S. C. (2013). Startup Ltd.: Tax Planning and Initial Incorporation Location.Fla. Tax Rev.,14, 319. Norton, M. I., Neal, D. T., Govan, C. L., Ariely, D., Holland, E. (2014). The Not?So?Common?Wealth of Australia: Evidence for a Cross?Cultural Desire for a More Equal Distribution of Wealth.Analyses of Social Issues and Public Policy,14(1), 339-351. Pillai, S. (2013). Rights and Responsibilities of Australian Citizenship: A Legislative Analysis, The.Melb. UL Rev.,37, 736. Robertson, S. (2014). Time and temporary migration: The case of temporary graduate workers and working holiday makers in Australia.Journal of Ethnic and Migration Studies,40(12), 1915-1933. 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 2.Brief,42(11), 41. Taylor, G., Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), 12-25. Yoon, K. (2015). A National Construction of Transnational Mobility in the Overseas Working Holiday Phenomenonin Korea.Journal of Intercultural Studies,36(1), 71-87. Zaei, M. E., Zaei, M. E. (2013). The impacts of tourism industry on host community.European journal of tourism hospitality and research,1(2), 12-21.

International approach to the local market

Introduction This case study is based on the framework of internatonal mergers and acquisition, its way of success and challenges that come along with it.Advertising We will write a custom case study sample on International approach to the local market specifically for you for only $16.05 $11/page Learn More The concept of mergers and acquisition thus has to be understood and internalised before critically evaluating the Vechtel case study and how it applies to topics dealt like international takeovers, leadership in international environment, cross-cultural communication, company cultures and stereotyping (King et al., 2004). When we use the term ‘merger’, we are referring to the joining of two companies where one new company will continue to exist on the other hand the term ‘acquisition’ refers to the purchase of assets by one company from another company. In an acquisition, both companies may continue to exist (Doz, 1986). Ho wever, in this discussion I will loosely refer to mergers and acquisitions (M A) as a business transaction where one company acquires another company. The acquiring company (also referred to as the predator company) will remain in business and the acquired company (which is sometimes called the Target Company) will be integrated into the acquiring company and thus, the acquired company ceases to exist after the merger (Van, 1995). It will be concluded that it is important to understand that Mergers and acquisition are extremely difficult and that expected synergy values may not be realized. This paper seeks to discuss the case study. Define the three phases of internationalization that occurred after Vechtel took over the french company The three phases after internationalization that occured after Vechtel took over the french company comprise of: Brasseries Lilloises, Union du nord and Vechtel France. Brasseries Lilloises was known to be one of the main rival of union du nord, uni on du nord, on the other hand, was one of the three companies that formed groupe du nord and it was in itself a collection of smaller breweries and at the time was facing financial problems (King et al., 2008).Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, as the study shows the three had developed a poor relationship towards each other after the takeover this is evident from the following case scenarious; There was resentment between Brasseries lilloises and Vechtel France due to the fact that they were under the management by a person from the new company Union du Nord. This resentment came from the fact that Brasseries Lilloises had taken great pride in the approach it used to brew its beer and was extremely proud of the approach and thus the presence of a manager from Union du Nord was a threat to this approach as its goal was to keep its own company values (Prahalad and Doz, 1986). Despite all this, Vechtel France was very proud of the role it was playing in establishing the Vechtel brand in france, this led to division between Vechtel France and Groupe du Nord which practically showed that this acquisition was becoming unworkable as there were conflicting intrests particularly regarding the long-term plans. This was particularly challenging considering the fact that Vechtel was at the time dealing with deplorable set of financial figures, an excessive number of breweries and an overloaded portfolio of brands all which called for restructuring, where several breweries will have to be closed down, people fired and brand range revised. Studies have shown acquisition normally result in the following three integration process levels: Full, where all functional areas (operations, marketing, finance, human resources, etc.) will be merged into one new company. The new company will use the ‘best practices’ between the two companies (Covin, 20 04). Moderate, where certain key functions or processes (such as production) will be merged together. Strategic decisions will be centralized within one company, but day to day operating decisions will remain autonomou and Minimal, where only selected personnel will be merged together in order to reduce redundancies. Both strategic and operating decisions will remain decentralized and autonomous (Lamoreaux, 1985).Advertising We will write a custom case study sample on International approach to the local market specifically for you for only $16.05 $11/page Learn More Thus, in Vechtel case it is evident that the was lack of coperation after the take over and that the three phases of internationalization did not result to practicable merger at the time and as Vechtel had put it restructuring was inevitable. Concept of stereotypes: Extent in which stereotyping is evident in the thoughts and words of the Jean-Pierre Courbet and Jaap Harmelen Stereotyping whi ch basically focuses on the diffrences between individual or group and makes it look like this individuals or group are extrely different whereas the truth is they are not that different but their approach to the same result they will agree on is the cause of this diffrence (Kesner, 2008). In most circumstances stereotyping helps individual reach at a more accurate decision (DePamphilis, 2008). The extent of stereotyping is evident in this case study and can be seen in both action, words as well as thought of the two individuals Jean-pierre Courbert and Jaap Harmelen and is evident as discussed below. First the concept was displayed by Jean as he was heading to the meeting with Jaap, we are told in his thought he was contemplating his present situation and as he looked around the Vechtel name displayed on the street was encouraging to him despite the fact that Vechtel had resently taken over the ramshackle group of breweries that he Courbert did not agree with the end result was to see that Vechtel succeed in the market. In another scenario Courbert is seen to differ in his thought with the way in which the managers who are graduates in the top business schools behave, he did not see the point of obsequious bahaviour of his new bosses and that if he does not agree with something he states it, this type of streotype according to studies leads to positive results(Chad, 2008). Jaap Harmeleen on the other hand displays evidence of stereotype during the meeting they held with Courbert, in which he blames the management for making to many mistakes in reference to the spanish brewery case while he was one of the key personell in Vechtel management team and also a member of the board (Rosenbaum and Joshua, 2009).Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Classification of cultures: What sort of effects do you think the culture of each protagonist (Courbet, Harmelen) had on the success of the takeover by Vechtel of French company? The culture of Courbert had an effect in the success of takeover by Vechtel of the French company in the following way, as his French colleagues were dismissed in the process of reorganisation he was maintained to help in managing the other staff as well as advising the chief executive. Presence of Courbert proved to be helpful in the Inter-HRC distribution company which Vechtel seem to have a problem during acquisition, as the the director he persuaded Vechtel to retain it, this did not only secure customer numbers but also did maintain good relationship with the people running pubs and bistos which according to him is the way to get beer sold in the country (Ruigrok and Van, 1995). In the meeting Coubert had with Harmelen, he said that the reason for the failure in Spanish case is failure to have any span iard in the management team, more over none of the manager could speak spanish and that they had no idea about the spanish way of doing things, their feeling of pride and the spanish culture. Thus indicating that the contrary was the case in takeover of Vechtel of French company. Harmelen on the other hand was proficient in English and most importantly was a fluent French speaker, what helped in the success of the takeover in his part is the fact that he seem to be a real francophile as he relished France’s dedication to food and drink this showed that he appreciated culture of the France people. In his statement to Coubert concerning the Spain he expressed sadness saying that the people of Spain should have received the same personal touch and good contact the same way the people in France did, this in essence show that he cares about the culture of people in France which did contibute to the success of the takeover. Cultural and Social differences, has been a topic of discu ssion by scholars as regards to successful mergers and acquisition. It has been said that most problems can be traced to ‘people problems’. If the two companies have wide differences in cultures, then synergy values can be very elusive (Straub, 2007). Harmelen being the Dutch manager showed respect to the various brewery cultures within the company as well as creating confidence among employees. The culture of the companies concerned: What are the strategies of Vechtel (Rotterdam HQ) and of Brasseries Vechtel (Lyons) with regard to internationalization? In what ways are they similar/different? The strategy of internationalization as partains to Brasseries Vechtel developed soon after the company decided to change the name from Brasseries Unies to Brasseries Vechtel, the whole idea of this change was to speed the intergration of the loose element in the company by creating a clear Vechtel identity. The Brasseries Vechtel strategy involved transforming the Vechtel product to a more acceptable position in the France market, however it met a lot of challenges as it was resisted at all level of the work force. The two brands that resulted was the international brand and the national brand (Schmader and Chad, 2008). Rotterdam HQ strategies as regard interationalization involved strengthening the Vechtel brand through buying local brewers with a strong distribution network. Due to this Vechtel had moved into Eastern Europe and also strengthened its position in Western Europe by increasing its participation in companies it had acquired (Kaynak and Cavusgil, 1983). While the Brasseries Vechtel stategy involved making the Vechtel brand more acceptable in the the French market, Rotterdam on the other hand involved strengthening Vechtel brand through acquisition of other local brewers. While the two strategies differ they however had the same goal of improving the Vechtel position in the French market. The way the culture concerned behave in cross-cultural si tuation How are the two internationalization strategies described in question 4 reconciled? The two international strategies can be seen to reconcile as described by the new merger, considering the Rotterdam strategy that involved pushing up the marketshare and Brasseries Vechtel which involved gaining acceptance in the local market the two reconcile because of one the respect that Vechtel had for Courbet who was able to calm down the tension that arose from the change of name from Brasseries Unies to Brasseries Vechtel. Secondly Vechtel as result of this acceptance had Full control of Interhold, the holding company and was successful in introducing its main brand into France which had become a strategic market for Vechtel (Maddigan and Zaima, 1985). How did the two companies arrive at a common goal, despite the diffrences in their respective national cultures? Despite the diffrences in the repective national cultures with French government raising objections regarding the move saying that it could lead to unhealthy denomination of the market. On the other hand Courbet level of experience in the french market and the fact that Vechtel organisation in france had to develop in line with the market it was serving made the Vechtel directors to reconsider this merger. Thus the two companies reached a common goal as a result of the procedure adopted by Coubets, though the take over was intended to strenghen the Vechtel brand Coubet advocated that Schaeffer survive as a separate operating company within Interhold holding as way to acknowledge the ever increasing importance of speciality beers as well as allow the families running the brewery have some control after the takeover. The mother company on the other hand had plenty of cash as well as willing lenders and was ready to invest the time to make the takeover work. As much as there was a need to increase market share as well as develop synergies and improve productivity from this takeover the contributing fac tor towards arriving at the common goal was the people involved and the need to let them have their independence. The result was succesful though expensive for Vechtel as the acquisition of the majority of shares held by the families involved was finally agreed on. Conclusion What still has to be done to make Brasseries/Vechtel (Rotterdam) more international? There is more that would have enabled Brasseries/Vechtel to be more international, considering what Coubet thought on theories advanced by certain school of thought is that as much as mergers and acquisition allow all kind of economies of operation it is necessary to maintain the vital commodity innovation and this can be achieved by letting the people working in this companies give their contribution in full, and by so doing can achieve more international identity (Cavusgi, 1987). The brand of this brewers should also be made to focus more on international brands rather than the national brands. Could the first phase have b een shortened and/or improved? The first phase would have been improved and made more effective if Vechtel had put into consideration the importance of involving the local people in the takeover as well as by taking into account the various element that this people wanted to be incorporated in the brand, this will have speeden the acceptance of Vechtel into the local France market and its presence made known more effectively (Browaeys and Price, 2011). Could the takeover of schaeffer have been realized in a better way? The takeover of Schaeffer was done at the time that it was experiencing some management problems as well as financial, Vechtel should have overlooked the fact that acquiring Schaeffer was only for the increase of market share but concentrate in uplifting what Schaeffer was renowned with, its speciality Alsatian beers. This would have incresed the market share as well as enhance and maintain business with the premium sector. Which elements on the cultural level do you consider to be most influential to the success of take overs such as those described here? The elements of a cultural problem that I consider to be most influencial to the success of the take overs are the locals. That is to mean that the local people does affect the acceptance of the company taking over depending on how this company intergrates all the attributes of the local people’s culture including their way of life, language and food (Price, 2011). The case study does show that the major reason for the failure in the Spain take over is because the Dutch managers had failed to take into account the spanish context of doing things, and according to Jean-Pierre if the same thing had happened in France then the situation would have been the same as in Spain (Craig, 2000). In conclusion, it is important to know that Mergers and acquisition are extremely difficult and that expected synergy values may not be realized, which leads to Mergers being considered a failure (Zai ma, 1985). Cultural and social diffrences are not the only reason behind failed mergers. Other reasons exist and they include poor strategic fit, incomplete and inadequate due diligence, poorly managed integration, being overly optimistic and paying too much (Joshua, 2009). References Browaeys, MJ Price, R 2011, Understanding cross-cultural management, Pearson, Harlow. Craig, T 2000, Across Product Classes, ‘International Journal of Advertising’, Vol. 2, no. 5, pp. 147-157. DePamphilis, D 2008, Mergers, Acquisitions, and Other Restructuring Activities, Elsevier Academic Press, New York. Kaynak, E Cavusgil, ST 1983,Consumer Attitudes Towards Products of Foreign Origin: Do they Vary, Sage, New York. King, DR, Dalton, DR, Daily, CM Covin, JG 2004, ‘Meta-analyses of Post-acquisition Performance: Indications of Unidentified Moderators’, Strategic Management Journal Vol. 25, no. 2,pp. 187–200. King, DR, Slotegraaf, R Kesner, I 2008,’Performance implications of firm resource interactions in the acquisition of RD-intensive firms’, Organization Science, Vol. 19, no. 2, pp. 327–340. Lamoreaux, NR 1985, The great merger movement in American business, Cambridge University Press, London. Maddigan, R Zaima, J 1985,’The Profitability of Vertical Integration’, Managerial and Decision Economics, Vol. 6, no. 3, pp. 178–179. Prahalad, CK Doz, Y 1986, The Multinational Mission: Balancing Local Demands and Global Vision, The Free Press, New York. Rosenbaum, J Joshua P 2009, Investment Banking: Valuation, Leveraged Buyouts, and Mergers Acquisitions, John Wiley Sons, Hoboken NJ. Ruigrok, W Van TR 1995, The Logic of International Restructuring, Routledge, London. Schmader, T Chad F 2008, ‘An intergrated process model of stereotype threat effects on performance’, Pyschological Review, Vol. 115, no. 2, pp. 336-338. Straub, T 2007, Reasons for frequent failure in Mergers and Acquisitions: A comprehensive analysis, Gabler Edition Wissenschaf, Deutscher Università ¤ts This case study on International approach to the local market was written and submitted by user Leo Erickson to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Life and Art of Eva Hesse, Postmodern Sculpture Pioneer

Life and Art of Eva Hesse, Postmodern Sculpture Pioneer Eva Hesse was a German-American artist known for her work as a postmodern sculptor and draughtswoman. Her work is characterized by a willingness to experiment with material and form, fashioning work from latex, string, fiber glass, and rope. Though she died at the age of thirty-four, Hesse has had a lasting impact on American art as a radical voice that pushed the New York art world into an era beyond Abstract Expressionism and stark Minimalism, the dominant art movements at the time she was working in the 1960s. Fast Facts: Eva Hesse Occupation:  Artist, sculptor, draughtswomanKnown for:  Experimenting with materials such as latex, string, fiber glass, and ropeEducation: Pratt Institute of Design, Cooper Union, Yale University (B.A.)Born:  January 11, 1936 in Hamburg, GermanyDied:  May 29, 1970 in New York, New York Early Life Eva Hesse was born in Hamburg, Germany in 1936 to a secular Jewish family. At the age of two, she and her older sister were put on a train to the Netherlands in order to escape the increasing threat of the Nazi party in Germany following Kristallnacht. For six months, they lived in a Catholic orphanage without their parents. As Hesse was a sickly child, she was in and out of the hospital, with not even her older sister for company. Once reunited, the family escaped to England, where they lived for several months, before they were miraculously able to sail to the United States in 1939, on one of the last boats of refugees welcomed on American shores. Settling in New York did not spell peace for the Hesse family, however. Hesse’s father, a lawyer in Germany, trained and was able to work as an insurance broker, but her mother had trouble adjusting to life in the United States. As a manic depressive, she was frequently hospitalized and eventually left Hesse’s father for another man. Following the divorce, young Hesse never saw her mother again, and she later committed suicide in 1946, when Eva was ten years old. The chaos of her early life characterizes the trauma Hesse would endure throughout her life, with which she would wrestle in therapy for her entire adult life. Eva’s father married a woman also named Eva, the strangeness of which was not lost on the young artist. The two women did not see eye to eye, and Hesse left for art school at the age of sixteen. She dropped out of the Pratt Institute less than a year later, fed up with its mindless traditional teaching style, where she was forced to paint uninspired still life after uninspired still life. Still a teenager, she was forced to move back home, where she got a part time job at Seventeen magazine and began taking classes at the Art Students’ League. Hesse decided to take the entrance exam for the Cooper Union, passed, and attended the school for a year before moving on to get her BFA at Yale, where she studied under renowned painter and color theorist Josef Albers. Friends who knew Hesse at Yale remembered her to be his star student. Though she did not enjoy the program, she stayed until graduation in 1959. Return to Germany In 1961, Hesse married sculptor Tom Doyle. Described as equally â€Å"passionate† people, their marriage was not an easy one. Reluctantly, Hesse moved back to her native Germany with her husband in 1964, as he was awarded a fellowship there. While in Germany, Hesses art practice matured into what would become her best known work. She began using string in her sculpture, a material which resonated with her, as it was the most practical way of translating the lines of drawing into three dimensions. Critical Success Upon returning to the United States in 1965, Hesse began to hit her stride as a critically successful artist. The year 1966 saw two landmark group shows in which she exhibited: â€Å"Stuffed Expressionism† at Graham Gallery, and â€Å"Eccentric Abstraction† curated by Lucy R. Lippard at Fischbach Gallery. Her work was singled out and critically praised in both shows. (1966 also saw the dissolution of her marriage to Doyle through separation.) The next year Hesse was given her first solo show at Fischbach, and was included in the Warehouse Show, â€Å"9 at Leo Castelli† along with fellow Yale alumnus Richard Serra. She was the only woman artist among the nine to be given the honor. Artistic Milieu in New York City Hesse worked in a milieu of similarly-minded artists in New York, many of whom she called her friends. Nearest and dearest to her, however, was sculptor Sol LeWitt, eight years her senior, who she called one of the two people â€Å"who really know and trust me.† The two artists equally exchanged influence and ideas, perhaps the most famous example of which is LeWitt’s letter to Hesse, encouraging her to quit distracting herself with insecurity and just â€Å"DO.† Months after her death, LeWitt dedicated the first of his famous wall drawings using â€Å"not straight† lines to his late friend. Art In her own words, the closest summation Hesse managed to come up with to describe her work was â€Å"chaos structured as non-chaos,† as in sculptures that contained within them randomness and confusion, presented within structured scaffolding. â€Å"I want to extend my art into something that doesn’t exist,† she said, and though conceptualism was gaining popularity in the art world, critic Lucy Lippard says that Hesse was not interested in the movement as â€Å"material meant much too much to her.† The creation of â€Å"non-shapes,† as Hesse termed them, was one way to bridge the gap between her dedication to direct touch, investment in material, and abstract thinking.   Her use of unconventional materials like latex has sometimes meant that her work is difficult to preserve. Hesse said that, just as â€Å"life doesn’t last, art doesn’t last.† Her art attempted to â€Å"dismantle the center† and destabilize the â€Å"life force† of existence, departing from the stability and predictability of minimalist sculpture. Her work was a deviation from the norm and as a result has had an indelible impact on sculpture today, which uses many of the looping and asymmetrical constructions that she pioneered.   Legacy Hesse developed a brain tumor at the age of thirty-three and died in May 1970 at the age of thirty-four. Though Hesse did not live to participate in it, the women’s movement of the 1970s championed her work as a female artist and ensured her lasting legacy as a pioneer in the American art world. In 1972, the Guggenheim in New York staged a posthumous retrospective of her work, and in 1976 feminist critic and essayist Lucy R. Lippard published Eva Hesse, a monograph on the artist’s work and the first full length book to be published on virtually any American artist of the 1960s. It was organized by LeWitt and Hesse’s sister, Helen Charash. Tate Modern staged a retrospective of her work from 2002-2003. Sources Blanton Museum of Art (2014). Lucy Lippard Lecture on Eva Hesse. [video] Available at: https://www.youtube.com/watch?vV50g8spJrp8t2511s. (2014).Kort, C. and Sonneborn, L. (2002).  A to Z of American Women in the Visual Arts. New York: Facts on File, Inc. 93-95.Lippard, L. (1976). Eva Hesse. Cambridge, MA: Da Capo Press.Nixon, M. (2002). Eva Hesse. Cambridge, MA: MIT Press.

Report on the recent performance of Bank of New York Mellon Essay

Report on the recent performance of Bank of New York Mellon - Essay Example The banking entity is also one of the largest asset managers in the world managing USD 1 trillion of assets in its business. The bank of New York Mellon has an employee base of around 50,000 working in more than 100 markets throughout the globe. The Bank provides global financial services for corporations, institutions as well as the high net worth clients. The main functions of the bank are servicing and managing the financial assets of the customers. The banking corporation provides excellent asset management, wealth management, treasury services, asset management and services and clearing services. The Bank of New York Mellon Corporation is the first bank in the United States of America which joined Society for Worldwide Interbank Financial Telecommunication (SWIFT) in 2007. The Bank is also a member of the Clearing House Interbank Payment system (CHIPS). The BNY Mellon Corporation has two subsidiaries operating under its business- The Mellon Capital Management and BNY Mellon Asse t Management which are used for providing the asset management and wealth management services to the institutional investors. The wealth management business of BNY Mellon Corporation is dedicated towards the high net worth investors and foundations. The paper aims to focus on the wealth management or the private banking services of BNY Mellon. The wealth management of BNY Mellon offers world class capabilities customised for all types of clients across the world. The services offered to the clients include investment management, servicing of assets and information management, planning of wealth and estate as well as private banking. The client base of the bank includes families and individuals, endowments and foundations, institutions as well as professionals. Discussion The main industrial characteristics of the market The global banking industry is characterized by most of the financial institutions struggling towards growth and implementation of change programs while managing the costs in the changing global scenario. The largest banks of the work banks are implementing evaluated restructuring programs to cut down on the costs while increasing the profitability of the business. The industry is dominated by rapid growing markets and unpredictable changes thus making flexibility and adaptability the key secrets to survive in the evolving global banking industry. The industry shows a number of conflicting challenges and demands for the banks and presents an uncertain and volatile industry landscape. Unfortunately, they had anticipated a much more benign economic environment in which to adapt to the paradigm shift in the banking landscape. Now banks face a near-perfect storm of challenges and conflicting demands in a volatile and uncertain environment, locally and globally. The economic slowdown throughout the world is varying across the different geographical sectors and the Governments continue to take strong steps towards stimulating economic growth. The glo bal banking industry has a sustained growth rate but at a decreased magnitude (Cap Gemini Consulting, 2012, p.3). The main issues impacting the private banking and wealth management industry are with respect to then external environment of the industry, the

Personal masters learning and development Essay - 1

Personal masters learning and development - Essay Example Nevertheless, I did log on to the website on my friend’s recommendation and browsed through the different pages. I was particularly keen to know how the course would help me further my goals in life. I was amazed to see my friend mature into a balanced individual with his own thoughts and perceptions. Academically he had achieved certain heights and he had developed social skills as well. I too am a good communicator and perhaps this University would help me develop my skills further. I browed through the different courses and modules on offer, and well it did frighten me a little initially. I was not too sure whether I could handle it but then, being an optimist, I decided to take up the challenge. To do something in life one has to take certain amount of risks. Moreover, higher the risk, higher the returns, is what we have heard. Besides, the economic downturn has impact all nations and one has to invest in education. This is the right time to do so, I felt. I browsed through some other University sites also but since I had very strong recommendations for this University, I decided to enroll myself here. What particularly impressed me about the University was that it had stude nts from a wide range of backgrounds. This meant that I could interact with people from different backgrounds and cultures, so essential for global management and international management today. Studying a Masters Degree is the only route to an established career. I too realized this and since I had set high goals for myself in the field of management, I knew a Masters Degree was essential. My objective in pursuing a Master’s Degree is to obtain a full time position in the field of accounting that uses my technical, analytical and interpersonal skills, with an employer that provides a challenging work environment and opportunities for advancement. I have done my undergraduate studies in the field of accounting and have practical experience working with several contracting

Caring for Children and Young People Booklet Essay Example for Free

Caring for Children and Young People Booklet Essay Unit 10 caring for children and young people assignment 2 of 2, report There are 3 types of maltreatment: abuse, neglect, bullying and harassment. Abuse can be physical, emotional (intellectual) and sexual. Signs of physical abuse are: * Unexplained injuries that sound untrue or doesn’t fit in with the injury * Injuries on a non-mobile baby or head injuries on a child who is less than one year old * Nervous behaviour, jumpy, watchful and cautious, scared of psychical contact – shrinking back when touched * Difficulty in making friends and trusting others * Refusing to undress for physical education or medical examination, wearing too many clothes in warm weather to cover up the injuries * Chronic running away and school absences * Repeated attendance at accidentemergency * Self-harm and self-destructive behaviour, being bullied * Aggression towards others, bullying others * Lying, stealing, getting into trouble with the police Signs of emotional abuse are: * Delayed development – emotionally immature for age, physically small and intellectually behind peers * Nervous behaviour such as rocking , hair twisting , self-harm * Speech disorders * Extremes of passive or aggressive behaviour * Fear of making a mistake and a overreacting to a mistake * Fear of new situations but can be over friendly with strangers * Continually putting themselves down * Inability to be spontaneous * Inability to concentrate Signs of sexual abuse are: * Medical problems in the genital area, sexually transmitted illnesses, bed wetting * Being overly affectionate and sexually knowing – demonstrating sexually inappropriate behaviour, flirting or graphic, sexualised play * Changes in behaviour – withdrawn, sad or even more extreme – depression, self-harm and attempts to suicide * Eating  disorders such as anorexia, bulimia, loss of appetite or compulsive overeating * Behaving than much younger child for example thumb-sucking or having a cuddly toy * Thinking badly about them and at the same time trying to be ultra-good and overreacting to criticism * Being afraid of someone they know, not wanting to be alone with them, lack of trust * Being scared of physical contact and fear of undressing Signs of child being neglected are: * Poor personal hygiene * Underweight or constantly hungry, may be stealing food * Always tired and cannot concentrate to learn or play * Clothing inadequate for weather, too small, dirty * May have untreated medical conditions e. g. cough, cold * No friends, might be bullied, socially isolated * Destructive tendencies Risk of maltreatment can be within family, outside family for example in care setting or strangers. Children and young people are more at the risk to be maltreated by people known by them. When a child has specific learning difficulties, communication difficulties, specific development delay, genetic influence, difficult temperament, physical illness, academic failures and low self-esteem then the child is more at risk for maltreatment. Consequences of maltreatment vary depending on child’s age and the type of maltreatment. The long term consequences of maltreatment on children and young people who are not helped effectively have a personal cost and a cost to a society as a whole. Children with constant fear that is experienced when being abused can affect brain development with long life consequences. Brain scans show the difference between abused children and non-abused children. Child from 0 to 3 years needs to bond – make a secure and trusting relationship with the main caregiver in order to develop health. Ability to feel empathy, compassion, trust and love is based on these early experiences. If bonding is not there then the relationship between caregiver and child is not right. There are four theories of maltreatment: medical, sociological, psychological and feminist. The medical model of child abuse is where abuse is viewed as a disease which is called the battered-child syndrome which is a clinical condition is children who  have received abuse and is a cause of permanent injury or even death. The sociological model of maltreatment defines child abuse in terms of social judgement of parental acts which are considered inappropriate by cultural standards and practices. Sociological models focus on contextual condition such as poverty that give rise to abuse. The psychological model of maltreatment is an attachment theory and says that a child needs to develop a relationship with at least one caregiver for development to occur normally. The feminist model say that feminist believe that men like to have all power and they can get it by abusing children or to regain power if they have lost it. If child abuse is suspected then it should be immediately reported. It depends on where the child abuse is suspected, people should always follow the policies of the setting and implementing safe working practices. For example if you work in school or nursery you would talk to the designated person for example manager or head teacher. People should write down causes for concern as and when they happen recording as much information down as possible and writing down only the facts. So if a child tells you something you should write it down exactly as they said it and not what you think they mean. Depending on what has been disclosed would depend on how you react. For example if child has a bump on their head and is very quiet about it and doesn’t tell you it doesn’t mean that they have been abused. You have to know their parents too. If a child discloses something which is of concern to you for example they reveal that they have been abused then action should be taken immediately to ensure child’s safety. A person has a responsibility to maintain confidentiality according to policies of the setting. Person who is suspecting the abuse should always listen and communicate at children or young person’s pace and without any pressure and always take the child seriously. Strategies and methods that can be used to support children, young people and their families where abuse is suspected or confirmed is that person should be respectful towards these children and have a child centred approach. Active support should be provided which empowers children and young people. Their self-confidence, self-esteem, resilience and assertiveness should be supported because it is really low when people were abused and it is needed to really support children and young people because it would have affected them. You should always share information and not to keep secrets from them but giving  information according to their age because you wouldn’t want to give too much information or inappropriate information for example to a 3 year old and you would talk differently with children than with young people. For families it is important to develop supportive relationships with parent and families and involving parents in the assessment of children needs to help them not to make the same mistakes in the future and to make them know what the children needs to have. People should always help parents to recognise the value and significance of their contributions and encourage them to develop their parenting skills. To minimise the effects of abuse you should always encourage expression of feelings within acceptable boundaries to help them deal with their emotions and to help them improve their self image. Helping them to build self esteem and confidence is also really important, for example by play therapy or counselling. Rasheed, Elizabeth; Irvine, Jo; Hetherington, Alison. BTEC Level 3 National Health and Social Care. London, GBR: Hodder Education, 2010. p 224. http://site.ebrary.com/lib/southessex/Doc?id=10448710ppg=235 Copyright  © 2010. Hodder Education. All rights reserved. http://www.phac-aspc.gc.ca/ncfv-cnivf/pdfs/nfnts-childneglect_e.pdf http://forums.nurseryworld.co.uk/showthread/c23d171e-b642-4e2a-a09c-d21a022f5ca5/ The Battered-Child Syndrome, July 7, 1962. (brak daty). 03 19, 2012 http://jama.ama-assn.org/content/181/1/17.abstract

The Fall of the House of Usher :: essays research papers

In "The Fall of the House of Usher", Poe uses the life-like characteristics of the decaying house of Usher as a device for giving the house a supernatural atmosphere. This not only makes the story act upon the reader in a grabbing way, but it also creates an impression of fear, mystery and horror, typical for Poe’s literary works. For example, from the very beginning of the story, the reader can tell that there is something unusual and bizarre about the old house. As the narrator approaches the home of his long-time friend, Roderick Usher, he refers to the house as the "melancholy House of Usher". This description in the beginning of the story prepares the reader for the mysterious events that will follow. Upon looking at the building, he even feels some sense of intolerable darkness which pervades his heart. The windows appear to be "vacant† and "eye-like† as if watching at the narrator and wandering through his mind. With an insecure feeling he goes to observe the "rank sedges," and the "black and lurid tarn," in which he sees the reflection of the house. He later says, "when I again uplifted my eyes to the house itself, from its image in the pool, there grew a strange fancy...". Although, the narrator tries to view everything he sees in a rationa l manner, upon seeing the house and its surroundings, he has an elevated sense of dread. He goes on to say that, "about the whole mansion and domain there hung an atmosphere peculiar to themselves and their immediate vicinity". This statement indicates that perhaps the house does indeed have some thrilling and spiritual nature. The narrator observes the details of the house once more and finds that the house has mold growing all over it and the masonry of the building is decaying. He says, that " there appeared to be a wild inconsistency between its still perfect adaptation of parts, and the utterly porous, and evidently decayed condition of the individual stones". This observation suggests that perhaps something eerie is holding the house whole, otherwise it would have fallen to the ground long ago. With this description, the house is also represented as a witness of many fates and a long period of history. It is as a mute observer of the time, knowing more, tha n anybody who lives in there. Later on, when the narrator enters the house, he sees its inside as well as the odd behavior and personality of its inhabitants and is increasingly convinced that the house has some strange impact on the people living in it.

International Human Resource Management in Japanese Firms Essay

During the 1980s, commentators and researchers of almost every stripe witnessed what was invariably seen as a miracle: the juggernaut Japanese economy. It seemed a perfect system, with all cylinders-from the political coordination of the economy through industrial structure and interfirm interactions to human resources management practices and cooperative relationships on the shop floor–clicking at high, flawless speed. In the mindset of the time, one question quickly followed: How could the American economic system, with all its contrasting warts and imperfections, hope to compete against this titan? Now, little more than a decade later, that sighting of a miracle has been downgraded rather substantially. In the words of a Fortune analyst (Powell, 2002), â€Å"Being compared to Japan these days, economically speaking, is about as low as it gets† (p. 91). The reasons for this decline are varied but include many of the same factors that supposedly accounted for its ascendance. Now, Keeley pulls back the curtain even more, exposing a system seemingly trapped in neutral. Keeley, a Westerner fluent in Japanese and professor in international management at Sangyo University in Japan, is well positioned to reveal the inner workings of the Japanese corporation, particularly its international human resources management (IHRM) practices, without the infatuation that marked many of the earlier reports. The inescapable conclusion from this volume: These practices create almost insurmountable competitive disadvantages. In addition, Keeley provides a deep look at the tenets of Japanese culture, the management and personnel practices tied to that culture, and the resulting business practices and organizational dynamics that characterize the modern Japanese corporation. In the process, he also offers up a compelling argument for diversity, not simply as an affirmative action accounting of staffing, but rather as a mindset of inclusion and involvement. For all those who read about the Japanese miracle of the 1980s, this book is an important corrective and should go on your reading list. It can also be recommended to anyone interested in the cross-cultural application or transfer of management or human resources practices, or organizational behavior in a global environment. Keeley launches his analysis with the observation that â€Å"the greatest challenge Japanese companies face in expanding their foreign direct investment is how to integrate host country national (HCN) managers into the management process of their oversees subsidiaries as well as that of the parent companies themselves† (p. ). The reasons why such integration is important are clear and simple: competitive advantage in a global economy requires that a multinational company (MNC) be able to tap the talents of local HCN managers; to do this, the MNC must be able attract, retain, and develop talented HCN managers. Absent this, the MNC will forfeit local expertise as well as violate host country antidiscrimination laws, something for which Japanese MNCs have a certain notoriety. More specifically, Keeley argues, the IHRM practices of Japanese MNCs are their Achilles heel, and this is due to the fact that â€Å"the Japanese system of management is so culture dependent that it is difficult to incorporate nonJapanese into the system, making internationalization of their organizations problematic. † (p. 9) This theme is examined more fully in Chapter 2, looking at the issues of cross-culture management and the importance of national culture on organizational dynamics. For example, using Hofstede’s (1991) national cultures variables, it is the work group-not the individual-that is the foundation of the Japanese organization. Japanese management techniques, such as lifetime employment, consensual decision making, and rewarding group members equally, are built upon the group. In Chapter 3, Keeley examines the three HRM practices that characterize the larger, global Japanese MNC: lifetime employment, a senioritybased wage system, and company-dominated unions. He also discusses the unique leadership role played by the personnel department. It is in this context that he reviews other distinctive features, like the long work hours of Japanese managers and the after-hours workgroup socializing that follows. Contending that this practice is essential to Japanese management, it is not common elsewhere, and Japanese managers find it difficult to manage without it. In this chapter, Keeley also does a good job reviewing the key traits of Japanese culture that so affect their HRM practices, including: strong ethnocentrism; an emphasis on the responsibilities of a (corporate) â€Å"household† (like paternalistic familism); harmony and loyalty in the context of vertically defined relationships; and the rigid separation of public face from private, personal feelings. Keeley also discusses how educational institutions are used as recruiting sources for corporate staffing. Although aspects of his review of Japanese culture, history, and institutions may be familiar to some, the coverage of Japanese IHRM practices in Chapter 4 is probably not. According to Keeley, Japanese firms were slow to move into investing in foreign sites and facilities, and it was not until the 1990s that Japan became a major foreign investor. Even so, only 8% of its manufacturing capacity was moved off shore, relatively small compared to the 17% for U. S. and 20% for German firms. On a continuum of IHRM practices, ranging from ethnocentric operations at one end to fully open and integrated global operations at the other, most Japanese firms would be classified as ethnocentric. Further, management positions in Japanese subsidiaries are invariably filled by native Japanese. Over the last 30 years or so, Japanese firms have consistently employed three to four times as many parent country nationals (PCNs) in manager jobs as have U. S. or European subsidiaries. Ethnocentric IHRM practices are also found in such other conditions as lack of local decision-making autonomy, demands for selecting and training PCN managers, substantial communication problems between PCN and HCN managers in Japanese subsidiaries, and even the pariah treatment that repatriating PCN managers experience when returned to Japan. In Chapter 5, Keeley continues his close and critical look at the interactions between culture and organizational behavior by examining communication and decision-making practices. This analysis is supported by the findings of his survey of Japanese subsidiaries in Singapore, Malaysia, and Australia in 1994 and 1996, as presented in Chapter 6. In the final chapter, Keeley draws out the implications of his analysis. HCN managers play a limited role in the management of local subsidiaries, with most decisions made at headquarters in Japan and communicated directly to the Japanese managers on site without local HCN manager involvement. These conditions make working for a Japanese subsidiary unattractive to many ambitious HCN managers, putting Japanese firms at a relative competitive disadvantage in the labor market. More generally, Japanese management practices are difficult to transfer to foreign operations and indeed may actually impede efficient and effective local operations. Both Japanese culture and their business operations create formidable barriers to effective integration. In short, Japanese MNCs seem tuck in an ethnocentric mode of operation that virtually dooms them to long-term mediocrity in the global economy. Keeley concludes that in order for them to succeed in a global economy, Japanese companies must transcend their ethnocentric attitudes and IHRM policies and practices and look at diversity, not as a defeat, but as a strength. Although some firms have recently begun to acknowledge this, most show little interest. International Human Resource Management offers an abundance of information and insight into the global HR operations of Japanese firms. In addition, it also provides an intriguing, more general assessment of the challenges involved in managing cross-culturally and the importance of effective diversity management. The book is well written. The frequent use of acronyms, like HCN and PCN, eventually becomes easy to follow. Though I found Chapter 6 on the author’s own research somewhat anticlimatic, all in all this is a fascinating tour book and is recommended without hesitation.