Julius Caesar- Honor of Brutus Essay - 776 Words

The Honor of an Important Roman Man In Roman history, some elite men held certain values that they felt strong enough to take their life in order to defend it. In William Shakespeare’s Julius Caesar, there are certain characters portrayed to show how a person’s values or ideas can change their behavior and influence some significant decisions. The protagonist of the play, Marcus Brutus, supports this thought by having an idealistic view on the world and by showing his patriotism toward Rome. In William Shakespeare’s Julius Caesar, Shakespeare uses Brutus as an honorable, idealistic man in order to show the depth that a high-class Roman man will go through in order to defend his honor. If a person truly can define himself as an honorable†¦show more content†¦Cassius’s thinking is that when Caesar falls, Antony is not to be trusted and will most likely seek revenge. However, Brutus once again disagrees with Cassius’s opinion thinking that Antony is an honorable man who, without Caesar, is too weak to actually take revenge against them. Brutus and Cassius’s contradicting thoughts on Antony are shown when Brutus says, Our course will seem too bloody, Caius Cassius, To cut the head off and then hack the limbs, Like wrath in death and envy afterwards; For Antony is but a limb of Caesar (2.1.175-178). Clearly, Brutus thinks that by killing Antony alongside Caesar, the conspirators will be seen as butchers. Brutus’s idealism backfires against him as Antony later takes revenge against the conspirators for killing Caesar. In addition, when an honorable man sometimes makes a decision that turns out to be inconsistent with his values, he must make drastic decisions in order to make up for it. A while after Caesar is killed, Brutus starts to realize that maybe he did not do the honorable thing in killing Caesar. Brutus comes to this conclusion when he is arguing with Cassius and says, Remember March; the ides of March remember. Did not great Julius bleed for justice sake? What villain touched his body that did stab And not for justice? Brutus’s reaction to coming to this realization is shown when he says, O Julius Caesar, thou art mighty yet; Thy spirit walks abroad and turns our swords In our ownShow MoreRelated Brutus is the Tragic Hero of Julius Caesar Essay858 Words   |  4 PagesBrutus is the Tragic Hero of Julius Caesar      Ã‚  Ã‚   Shakespeares play Julius Caesar is a tragic play, where the renowned Julius Caesar is on the brink of achieving total control and power by becoming emperor of the Roman Empire. Ironically enough, when he thinks he is one step away from pulling it off, his friends (most from the senate) decide to overthrow him, with Caesars most trusted friend, Marcus Brutus, acting as leader of the conspirators. Though the fall of Caesar from the mostRead MorePower Ambition and Honor810 Words   |  4 PagesJohn Armour Hindman 4th 5/13/10 Power Ambition and Honor The fact is power corrupts, unless one knows how to use it. Everyone has ambition; it is the desire for achievement and the willingness to strive for its attainment. (1) Ambition can give us great things; strength, admiration and respect, but ambition as well as power has the ability to corrupt. Finally, honor, a title given to people who have completed a noble act. But some honorable, powerful and ambitious people go too far and forgetRead MoreWhy Is Julius Caesar A Tragic Hero1619 Words   |  7 Pages In Shakespeares theatrical-dramas there is a consistent trend of there being a tragic hero of some sort. In Shakespeares Julius Caesar the tragic hero just so happens to be Marcus Brutus, this is quite obvious because he fits some of the set standards that makes up a tragic hero in any of Shakespeares stories. Brutus is the tragic hero in Julius Caesar, because he posses a great trait of good, then it becomes his downfall in the end. He makes many errors in judgement which leadsRead More Comparison of the Two Speeches in Julius Caesar Essays890 Words   |  4 PagesComparison of the Two Speeches in Julius Caesar    In William Shakespeares play The Tragedy of Julius Caesar, two speeches are given to the people of Rome about Caesars death. In Act 3, Scene 2 of this play Brutus and Antony both try to sway the minds of the Romans toward their views. Brutus tried to make the people believe he killed Caesar for a noble cause. Antony tried to persuade the people that the conspirators committed an act of brutality toward Caesar and were traitors. The effectivenessRead MoreWas Brutus A Tragic Hero772 Words   |  4 PagesDo you believe that brutus was just a backstabbing friend, or really a tragic hero? Marcus Brutus from William Shakespeare’s, Julius Caesar, was a tragic hero in my opinion. I am going to try and convince you that he was and why he was a tragic hero in this essay. Brutus meets all of the criteria of a tragic hero. He is arguably the protagonist of the play; he has a fatal flaw that leads to his downfall, which he cannot recover from. He had good qualities like patriotism, and he was honorable. HisRead MoreThe Inability of Brutus to Assume Political Leadership of the Conspiracy Against Julius Caesar in Shakespeares Play1055 Words   |  5 PagesThe Inability of Brutus to Assume Political Leadership of the Conspiracy Against Julius Caesar in Shakespeares Play In Julius Caesar, Shakespeare presents a broad range of historical personalities as complicated human beings in agonizing conflict with one another and with themselves. Literary authors A.L. Rowse once wrote, No issue hinders a mans leadership capabilities more than his confusing perception of honor, noble idealism, and inner self-conflict (15). In his dramaRead More Julius Caesar Essay: The Character of Brutus1227 Words   |  5 PagesThe Character of Brutus in Julius Caesar      Ã‚   â€Å"Et tu Brute?† Caesar’s simple statement sums up Brutus’ round character in the development of The Tragedy of Julius Caesar. Brutus was thought to represent no threat due to his nobility and his loyalty; however, these qualities are precisely why the story is such a catastrophe.   What stemmed from these traits is the last expected outcome.   Caesar’s surprise was so immense, he could only mutter these last few words.   Brutus’ honorable nobility,Read MoreExamples Of Patriotism In Julius Caesar1183 Words   |  5 Pagesto have but it can and did lead to be a downfall. Brutus is a patriotic character because he is looking out for the good of Rome in every action he takes. First, he recognizes Julius Caesar as a bad ruler for Rome and wants to do something about it. Then he does something about it, kills Caesar. Where Brutus’ patriotism leads to a downfall is when he uses it to explain why he does not like Caesar ruling Rom e and then justifies killing Caesar. Brutus did not recognize his patriotism was a flaw untilRead MoreBrutus Failure; Morality or Love and Honor or Values.996 Words   |  4 PagesCritically comment about Brutus failure to keep a balance between morality or love and honor or values. Support your answer with textual evidence and critical point of view. The play, The Tragedy of Julius Caesar, by William Shakespeare sets the stage for an honorable man named Marcus Brutus. His honor is characterized by several traits and actions present throughout the play. Brutus’ love to Rome proves honor by the things he sacrificesRead MoreThe Tragic Hero Of Julius Caesar By William Shakespeare1241 Words   |  5 Pagesnovel or play. In The Tragedy of Julius Caesar by William Shakespeare, Marcus Brutus is the tragic hero. When making a tragic hero, Shakespeare has his character go through hesitation and doubt before making a decision, presents the character with inner turmoil through soliloquy, and focuses on the choices the character makes instead of their fate. William Shakespeare has his tragic heroes be of noble birth and In The Tragedy of Julius Caesar, â€Å"There was a Brutus once that would have brook d the

Jails and Prisons Free Essays

The Differences of Prisons and Jails Kenitra Evans CRJ303 Instructor Martin McAuliffe March 13, 2013 There are many differences between jails and prisons. They equally both house offenders but their day to day operations are very different. There are long histories about jails and prisons both and in this paper we will describe the differences of jails and prisons including how they operate and their functions. We will write a custom essay sample on Jails and Prisons or any similar topic only for you Order Now Many people hear the words prison and or jail, and they believe that both are one in the same but in reality they are very much different. Jails are correctional facilities that house offenders before or after they are sentenced for their crimes committed. Those individuals that are confined in jails are: * Individuals pending arraignment and awaiting trial, conviction, or sentencing * Probation, parole, and bail bond violators and absconders (Seiter,2011 pg 71) There are many different other reasons jails house inmates. Jails are full service facilities that offer security, food service, medical care, and offender programs and are therefore different from lockups, which are commonly located in police stations and hold people only for a short period of time, usually no more than forty-eight hours. †(Seitter, 2011) Sheriff’s and local governments oversee the day to day operation of jails and there are different jails such as the regional jail which were created because th e basic operations of jails were becoming complicated for small counties and the need for funding to continue operations. There are about 3,600 jails in the United States. â€Å"The size of the jail population is a product of decisions made by various law enforcement entities that the jail serves, the courts, and other segments of the criminal justice system. The size of the jail population is also affected by local, state, and federal laws; crime rates; and public attitudes about crime. †(nicic. gov) The length of stay and those admitted to jails are quite different from prisons. There have been almost 9 to 11 admissions to jail and the average length of stay is 15 to twenty days. Sometimes a person stays longer if they are still fighting a case thus pushing out their court dates which extends their stay provided they cannot afford bail. â€Å"During 2003, 686,437 inmates were admitted to state and federal prisons, 656,320 inmates were released, and the average length of stay for released inmates was 36 months. The jail system booking and release procedures are on a constant whirlwind with bail bonds and so forth. There are different jails as well such as state jails and county jails. In state jails an inmate can spend no more than two years maximum. Prisons Prisons are run by state governments and the Federal Bureau of Prisons. There are only about 100 federal prisons, detention centers, and correctional institutions in the U. S. Prisons were created to house inmates that are serving a sentence of one year or more that are convicted of crimes. Prisons offer more to inmates such as work programs, Halfway houses and other educational programs that could possibly benefit the offender. These sorts of incentives are not offered in jails because inmates are usually serving shorter sentences. There are different facilities such as BOP operated prisons, long term contract facilities and jails/short term facilities. Many offenders in prison are set in place by their security levels. Some are deemed as low risk, medium risk or high risk offenders which determine where they are housed. The prison budget has been over exceeded with the operations and also building more prisons to prevent overcrowding. Corrections is the fifth-largest area of state spending after Medicaid, secondary education, higher education and transportation. State spending on prisons has swelled as the nation’s jail and prison population has climbed to 2. 3 million people, or about one in every 100 adults. But grim budget realities are forcing state lawmakers’ hand. †(pewtrusts. org) There is a difference in jails and prisons as well as how they are operated. Prisons house offenders that have been convicted of crimes whereas jails house those awaiting trial as well as those serving shorter sentences. Prisons and jails have come a long way and there will be more changes to come with the world’s crime rate as it is. References At Least 23 States Cut Funding for Prisons This Year, August 11, 2009 The Pew Charitable Trusts http://www. pewtrusts. org/our_work_report_detail. aspx? id=54481 Corrections: An Introduction; Richard P. Seiter 3rd edition 2011 Upper Saddle River New York Jail Resource Issues What Every Funding Authority Need to Know, Gary M. Bowker February 2002 http://static. nicic. gov/Library/017372. pdf How to cite Jails and Prisons, Essay examples Jails and Prisons Free Essays One of the key cornerstones of the criminal justice system is the correctional system, specifically the correctional facilities. Prisons and jails are examples of correctional facilities that help keep the criminal justice system running smoothly and efficiently. Without these facilities, there would be no place for criminals to serve their sentences, and no one would really be safe. We will write a custom essay sample on Jails and Prisons or any similar topic only for you Order Now Although prison and jail seem to be interchangeable words, they actually mean two different types of correctional facilities. According to â€Å"Prisons and Jails† (n. d.) website, Prisons are run by the state or federal government officers for adults who are convicted criminals sentenced for at least a year or more, the adults are confined for the sole reason of punishment for crime, and release (parole for example) will only happen after mandatory time is served. On the other hand, jails are run by regional, county or city officers (Prisons and Jails, n. d. ). Convicted criminals sentenced to jail time typically are sentenced for less than a year, but they are not the only people that could be present in jail. As well as convicted criminals, there are people in jail for protective custody, being held in contempt, or just pending arraignment (Prisons and Jails, n. d. ). Jails contain a variety of people including juveniles, adults, men and women, repeat offenders, and first-time criminals. Jails are very important to the criminal justice system because they hold inmates for a brief amount of time, but they can make a huge impact. They help reform first time offenders, offer many different types of programs, classes, and work releases in order to help a person rejoin the ways of society and the social norms of the community. Locally in St. Cloud, Minnesota there is the Stearns County Jail. This jail is divided into several different sections including the Work Release section, the holding cells, medical cells, separation cells, and six different housing units. Within the housing unit there are 108 beds, there are 12 holding cells, 8 separation cells, and 2 medical cells (Jail FAQs, 2012). The jail is in place to hold inmates for up to one year after their final sentencing. In contrast there is a prison also located in St.Cloud, Minnesota. In this correctional facility there are 981 inmates currently residing within its walls (MCF-St. Cloud, n. d. ). This facility is limited to men only, but is unlimited as to how long a man can reside within its boundaries. There are no work release programs like there is within the jail facility, but instead there are educational programs to help inmates earn their GED, and even help inmates with vocational training in barbering and masonry (MCF-St. Cloud, n. d. ). Within any prison setting there are two different cultures at work at the same time. The basic culture of prison is the structured rules that are patrolled at monitored by prison guards and staff (Schmalleger,2011). Beyond the basic standards of prison culture there is an underlying feeling of a whole other culture, a subculture, of prison life that goes way beyond the basic standards of the prison culture. This subculture evolves from the prisoners that dwell within the walls of the prison, laying out their own code of â€Å"ethics and conduct† so to speak. The subculture lays out the inmate rules of how to act, and if someone does not follow these rules they can become subject to the subcultures type of punishment. Another aspect of the subculture in prison would be the language and slang used within the prison. Within almost every prison, there is the existence of slang terms that inmates learn, adopt, and use in order to communicate with one another (Schmalleger, 2011). A third part of prison subculture would be the existence of homosexuality. According to accounts within the text of Schmalleger (2011), right after being brought into prison inmates are sometimes classified for homosexual relations, most of which are brought on by prison conditions not by a homosexual disposition that had existed prior to incarceration. Those who already have had the homosexual disposition prior to incarceration tend to promote their feminine ways in prison instead of toning it back. Violence within prison is quite common. One type of violence that relates directly within the subculture of prison would be prison rape. Although starting in 2003 there have been programs put in place (PREA) to help put an end to this sort of violent and demeaning act, there is still rape occurring within prisons across the nation (Schmalleger, 2011). More typical violence occurs within prison as well, and most of these fights occur when someone breaks the code of ethics within the subculture of prison. Probation and parole are two positive endings for a person who has been incarcerated. Probation is when a person’s sentence is suspended as long as they stick to certain conditions of an agreement (Value of probation and parole, n. d. ). Violating the conditions of this agreement can result in the person being brought back into incarceration to serve the rest of their sentence. Parole is when a person is allowed a conditional, early release from their prison sentence. In order for a person to be able to receive parole, they need to appear before the parole board (Value of probation and parole, n. d. ). Parole and probation do a lot of positive actions for the criminal justice system and the community. Within the criminal justice system having these in place makes it so that there is less chance for prison overcrowding, while also reducing criminal socialization and chances of repeating an offense. Within the community these programs help keep families together, while also improving the chances of a successful rehabilitation (Value of probation and parole, n. d. ). The entire correctional branch of the criminal justice system is a very complex one, with intricate factors that are circumstantial within each specific correctional facility. Violence exists within the correctional facilities, but with the availability of parole and probation violence rates might diminish. The only other way to truly get violence rates down is for prison and jail guards, officers, and wardens to monitor subculture activities, behaviors, and â€Å"norms† in order to keep prison violence and rape under control. Without the guidance and help of the correctional facilities, no criminals could be rehabilitated successfully and the public would not be safe. How to cite Jails and Prisons, Papers

Pluralism in Economics Development-Free-Samples for Students

Question: What would an international comparison of economies using happiness economics look like? And using new institutional economics? Compare and contrast the advantages and disadvantages of both perspectives. Moreover, support your arguments with specific illustrations from your area of specialization (i.e. Accounting Control). Answer: Introduction: Economic performance is not essentially interesting. Nobody is worried in an authentic sense about the level of gross national income a year ago or about one year from now's conversion scale. Individuals have no-inborn enthusiasm for the cash supply, expansion, development, disparity, level of unemployment, and the other issues. The pluralism in economics development is a battle to improve educating, researching, revives the teaching, and bring economics into the administration of the society (Courvisanos, Doughney Millmow, 2016). Happiness and economic performance are two separate things but they are connected with each other. Moreover, political and economic institutions have an effect on the economic outcome that decides the level of happiness gained. This essay is meant to provide international comparison of economies using happiness economics and how it affects the performance of the economy. Illustration: Happiness is essential for the growth of a country because it provides higher amount of efficiency in the workers and brings in pluralism in economics. Pluralism empowers or institutional economics consider a wide assortment of heterodox and neoclassical monetary speculations including established Post-Keynesian, developmental, institutional, women activist, environmental, Austrian, and Marxist Economy, expressing that every thought adds something remarkable and significant to monetary and accounting perspective of an economy (Ankarloo Palermo, 2004). Advancing institutional economics, which was framed in 1919 to better connect with clients of economics and workers of business analysts, has found that modern institutions are far more complex making us ignorant towards the institutions (JO Todorova, 2015). Not only this, moreover, institutional economics nowadays fails to bring in the joyfulness among the individuals that has constrained the growth of economic studies. Additionally political and economic institutions have now a great amount of jibe on the economic outcome leading to a reduction in happiness in economics. Discussion: International comparison of economies using happiness: The development for happiness in economics can be followed to more extensive developments for dynamic change in the 1970s, with financial specialists like Steve Keen and Frank Stilwell crusading for pluralist and happiness economics (Peterson, 2013). From that point forward, there has been bunches of developments for the pluralism in economics and the happiness that has been begun from the different European and American colleges. Happiness in Economics means (Dutt, 2014): Economy ought to be more open - not exclusively to individuals who think about it Economics instruction should better mirror a more extensive variety of schools of thought Economics ought to be more interdisciplinary with other sociologies Studying the effect of political and economic institutions on the economic outcome Advantages of institutional economics and economics of happiness: Happiness in economics is certainly a required aspect that will help the economy to grow at a sustainable rate. Inserting the happiness in economic studies will make it more attached with the society and its benefit rather than maximising profit on behalf of the firms. One of the key elements that bring in economics was the wellbeing of the society; Richard Easterlin back in 1974 was the first economist who had initiated the studies of happiness (Diener et al. 1999). Since then the study of happiness has been grown to a much bigger scale, however, being an abstract element of human life, it cannot be judged cardinally and ordinal way that has made the studies of happiness tough. According to the R.C.O Matthews, Institutional economics is one of the liveliest areas of any discipline making it the best tool to analyze the prevailing market scenario (Kapeller, 2017). Though there have been economic studies in practice to analyze the market, however Matthews has highlighted that institution does matter and theory of economics are the best tool to analyze the determinants of institutions. Institutional economics does study the effect of political and economic institutions on the economic outcome and according to the Williamson, (2000) it divide the intriguing effect in four different levels. Each level has different purpose, which ranges from rearranging the institutional environment to economizing the marginal conditions. As the society reaches from level 1 to level 4, it moves towards a continuous employment and allocation situation that enhance the happiness. Disadvantages of institutional economics and economics of happiness: Ankarloo Palermo (2004) argues against the proposition stated by the Williamson with a criticism of institutional economics proposed by the Marx. According to them, theory of Williamson is institution of capitalism, which curtails the happiness. Neoclassical tools used by the economic studies to analyze the effect of politics, and market scenario not only aids to bring in capitalism, moreover reduces the socialism and curtails the happiness. According to the ISIPE, they do not deny that there is significant research inside the parameters of standard Economy, however argue that vast majority of the economic specialists contend for the pluralism in the monetary instruction. For example, it appears that even reformers because of a conviction that the Economy, which is educated in the institutional monetary structure, is not the correct Economy and has lost the Battle of Ideas (Williamson, 2000). Many contend that there are different thoughts instead of standard financial examinations a nd pluralism. For example, there is a behavioural financial matter, which reprimands reasonability experiences of pluralism in economics. The overwhelming hypotheses did not take into consideration the likelihood of money related emergency, while the majority of the individuals who anticipated such a probability honed heterodox economics. Conclusion: Happiness economics is certainly a great movement that can bring in the urge to develop the countrys GDP owing to the fact that it will ultimately lead to higher growth of the individual disposable income. Effectiveness and social bonding among all the parties involved in the economic activities will be enhances. Compared to the institutional Happiness economy brings in more wealth to the people of a nation leading to higher growth of the economy. To conclude it can be said that international comparison of economies using happiness economics along with the institutional economics will help to analyze the effect of political and economic institutions on the economic outcome References: Courvisanos, J., Doughney, J., Millmow, A. (Eds.). (2016).Reclaiming Pluralism in Economics(Vol. 31). Routledge. Dutt, A. K. (2014). Dimensions of pluralism in economics.Review of Political Economy,26(4), 479-494. Jo, T. H., Todorova, Z. (Eds.). (2015).Advancing the Frontiers of Heterodox Economics: Essays in Honor of Frederic S. Lee. Routledge. Kapeller, J. (2017).Pluralism in Economics: Epistemological Rationales and Pedagogical Implementation(No. 68). ICAE Working Paper Series. Peterson, J. (2013). Economics education after the crisis: Pluralism, history, and institutions.Journal of Economic Issues,47(2), 401-410. Johns, H., Ormerod, P. (2017).The unhappy thing about happiness economics(46th ed.). Retrieved from https://www.paecon.net/PAEReview/issue46/JohnsOrmerod46.pdf Diener, E., Suh, E. M., Lucas, R. E., Smith, H. L. (1999). Subjective well-being: Three decades of progress.Psychological bulletin,125(2), 276. Williamson, O. E. (2000). The new institutional economics: taking stock, looking ahead.Journal of economic literature,38(3), 595-613. Ankarloo, D., Palermo, G. (2004). Anti-Williamson: a Marxian critique of new institutional economics.Cambridge Journal of Economics,28(3), 413-429.

Letter of Intent free essay sample

In its purest form, graduate studies provide a unique opportunity that offers advanced knowledge, insight, discoveries and wisdom that results in significant, persistent and beneficial effects on the career of any scholar. This is far from the general engineering knowledge one mainly gets from his first-degree programme. Hence, I wish to study petroleum engineering in your graduate school (University of Alaska, Fairbanks) not only to benefit from your highly acclaimed engineering programme but also to enable me gain advanced knowledge and insight that is required to pursue my vision of becoming a petroleum engineer of choice in the oil and gas world. With the field proven thirst to make impact in the petroleum world which I develop during my six months industrial training with ELF Petroleum Nigeria Limited , I strongly believe that this research based graduate programme in Petroleum Engineering (M. Sc) will provide the professional background knowledge that is required for my career goal. We will write a custom essay sample on Letter of Intent or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I am OGUGBUE, CHINENYE CHIBUIKE EXCEL, an energetic young man of about twenty three (23) years old. I am excellent in academics, well-behaved, disciplined, very neat, hardworking and a team player. My highest educational qualification is a B. Eng (2003) first class honours in Petroleum Engineering obtained from Federal University of Technology, Owerri, Imo State Nigeria. I had a sound senior secondary school education and General Certificate in Education result (1996) at Ngwa High School, Abayi, Aba, Abia State, Nigeria. In addition, I sat for and passed my first school leaving certificate examination after completing my elementary education at Abayi – Umuocham Community Primary School 1 Abayi, Aba, Abia State, Nigeria in 1990. (Copies of my results attached). Furthermore, my strength lies in the ability to work or study under varying/irregular odds and time schedule in an environment that will motivate me in contributing my possible best towards the institutions planned objectives while realizing my professional aspirations through an unwavering pursuit of excellence as well. I am an active member of the society of Petroleum Engineers and the American Association of Petroleum Geologist. Finally, I possess excellent research skills, a good command of English language and a practical knowledge of how to use a computer system (i. e. I’m proficient in the use of Microsoft Excel, Word, Power Point, DOS, Internet Explorer and conversant with Corel Draw, Unix Operating System and Computer Programming). [emailprotected] org [emailprotected] com +234(0805)6700032.

Operation Overlord essays

Operation Overlord essays The battle plan, code-named Operation Overlord, called for the largest amphibious assault ever to start the liberation of occupied Europe from Nazi Germany. It began in the early morning hours of June 6, 1944, now known as D-Day. Thousands of American, British, Canadian, and French soldiers-backed by paratroopers, bombers, and warships-stormed a 50-mile stretch of French beach called Normandy. This "invasion of Normandy" was the greatest event to occur between the years of 1919 and 1945. D-day was the beginning of the end of the war. The invasion of Normandy allowed the Allied forces to get their soldiers back on the European mainland and to start defeating German opposition and Nazi tyranny. It was the major turning point of World War II and perhaps one of the greatest strategic military operations that ever executed. As the tide of World War II began to turn in favor of the Allies, U.S. General Dwight D. Eisenhower had the task of forming the largest invasion fleet in history, in order for an amphibious landing on the northern coast of France to be effective. If it was executed as planned and labeled a success, the landing would be the starting point for the massive attack. The attack would move eastward through France and into Nazi Germany. In May, while millions of troops and equipment poured into the staging area of southern Britain, the Allies created a decoy. False radio transmissions and rows of inflated rubber tanks and landing craft located away from the true staging area kept the Germans confused about the operation's size and target. The invasion of northern France from England was not launched in May, as its planners had initially prescribed, but on June 6, the famous D-Day of World War II. A huge fighting force had been assembled, including 1,200 fighting ships, 10,000 planes, 4,126 landing craft, 804 transport ships, and hundreds of amphibious and other special purpose tanks. During...

How to Use It Depends in Conversation

How to Use It Depends in Conversation In conversation, it is not always possible to give a yes or no answer to a question about our opinion. Life is not always black or white! For example, imagine you are having a conversation about your study habits. Someone might ask you: Do you study hard? You might want to say: Yes, I study hard. However, that statement might not be 100% true. A more accurate answer might be: It depends on which subject Im studying. If Im studying English, then yes I study hard. If Im studying math, I dont always study hard. Of course, the answer, Yes, I study hard. might be truthful as well. Answering questions with it depends allows you to answer questions with more nuance. In other words, using it depends lets you say in which cases something is true and which cases false. There are a few different grammar forms involved when using it depends. Take a look at the following structures. Be sure to carefully note when to use It depends on ..., It depends if ..., It depends on how /what / which / where, etc., or simply It depends. Yes or No? It Depends The most simple answer is a sentence stating It depends. After this, you can follow up by stating yes and no conditions. In other words, the meaning of the phrase: It depends. If it is sunny - yes, but if it is rainy - no. It depends if the weather is good or not. Another common conversational reply to a yes / no question is It depends. Sometimes, yes. Sometimes, no. However, as you can imagine answering a question with this doesnt provide much information. Here is a short dialogue as an example: Mary: Do you enjoy playing golf?Jim: It depends. Sometimes yes, sometimes no. Answering the question with a more complete version provides more information: Mary: Do you enjoy playing golf?Jim: It depends. If I play well - yes, but if I play badly - no. It depends on noun / noun clause One of the most common ways to use it depends is with the preposition on. Be careful to not use another preposition! I sometimes hear It depends about... or It depends from ... these are both incorrect. Use It depends on with a noun or noun phrase, but not with a full clause. For example: Mary: Do you like Italian food?Jim: It depends on the restaurant. OR Mary: Do you like Italian food?Jim: It depends on the type of restaurant. It depends on how adjective subject verb A similar usage that takes a full clause is It depends on how plus an adjective followed by adjective and full clause. Remember that a full clause takes both the subject and verb. Here are a few examples: Mary: Are you lazy?Jim: It depends on how important the task is to me. Mary: Are you a good student?Jim: It depends on how difficult the class is. It depends on which / where / when / why / who subject verb Another similar use of It depends on is with questions words. Follow It depends on with a question word and a full clause. Here are a few examples: Mary: Are you usually on time?Jim: It depends on when I get up. Mary: Do you like buying gifts?Jim: It depends on who the gift is for. It depends if clause Finally, use it depends with an if clause to express conditions for whether something is true or not. Its common to end the if clause with or not.   Mary: Do you spend a lot of money?Jim: It depends if Im on vacation or not.

20th Century American Liberalism Essay Example | Topics and Well Written Essays - 1000 words

20th Century American Liberalism - Essay Example However, these ideas were challenged, asserted or weakened by the modern philosophers such as David Ricci and Will Kymlyika as they introduced new thoughts and beliefs with regards individualism, behaviorism and equality in the field of political philosophy.David Ricci, a leading philosopher in the previous century, argued that many political scientists have produced a plethora of literature only to improve their possibilities of tenure and thus, sacrificed rationality in their search of novelty which can give a scholar quick fame and prove her worth in her field. Ricci also argued in his essay Behavioral Persuasion that the rise of behavioral science brought about the decline of political philosophy (Ricci 150). He also contends that the quantity of work on the field of behavioral science has not produced real breakthroughs and that the behavioral scientists failed to see how systems in politics function. This, according to Ricci, resulted to the field's ethical shortcomings as expe rts in this area studied pseudo-politics and not real politics nor moral agendas applied to the field of politics.... This clearly means that if there is a conflict between individual and collective rights, individual rights should prevail (Kymlicka 122) . Although Kymlica's contentions have their precedence in the works of Rawls especially the pairs of moral principles Rawls suggested in his works, their ideas on individualism do not take parallel paths. In Rawls lecture titled Powers of Citizens and Their Representation, Rawls argued that democratic institutions usually lead to pluralism as our differences and diversity, groupings and ethnic variety often results to divergence in opinions (Rawls 47-88). He added that citizens will mostly disagree on their ideas with regards moral and political question but this pluralism is 'reasonable' in modern society. However, Kymlicka clearly argued that in the conflict of individual and 'plural' rights, the rights of an individual should prevail. This does not mean, nevertheless, that Rawls does not advocate respect of an individual opinion. As a matter of fact, Rawls contends that it is unreasonable to unwillingly acknowledge the claims of others (Rawls 51). For Rawls, disparate philosophies are results of freedom and this should be viewed positively as this lead to a diversity of 'comprehensive philosophical and religious doctrines about the nature of the good or ultimate value'. If this difference leads to arguments, Rawls suggest that these altercations should be viewed favorably as it is always difficult to reach a consensus (Rawls 56-57). On the topic of moral psychology, we will find that Ricci and Rawls have totally disparate assertion. While Ricci 'blames' behaviorism on what he claims as the culprit for

Roles of an operations manager Essay Example | Topics and Well Written Essays - 1000 words

Roles of an operations manager - Essay Example The paper tells that in operations management, the focus of the management team is to utilize the few resources available to achieve the organizational goals, hence bringing up immense satisfaction from the target customers. Essentially, there is an aspect of conversion of inputs to outputs, in all the resources that are critical in a firm such as energy, labor, and raw materials. Primarily, the term organizational outputs may refer to the products or services that the firm does target to distribute to their target clients. Stevenson in his research found out that operations management is a field in which the managerial team does focus on ensuring smooth flow and success of technical and physical functions of a firm. Additionally, the functions of manufacturing development and production also fall under the same department. First, it is necessary to have a picture of the functions of an operations manager, which are classified into four categories. These categories include developmen t of operational strategies, business operations improvement, management of the daily operations of the business, and personal knowledge development. In addition to that, the operation manager does cut the control costs in any business organization as Stevenson and Sum expound. Most significantly, a well-managed organization can have a clear reflection of the effect of its good management through an upsurge and consistency of profitability. To ensure that the profit is maximum, an operations manager wills hence make a clear evaluation of the costs involved in the production process, and critically reduces the increase or eliminates any unnecessary costs. Through such, an operations manager becomes the heartbeat of an organization. He will aid the organization to serve its client better. The manager will oversee the daily delivery of the products and services of the firm. Achievement and success of the function are facilitated through liaising with other department’s multi-sec toral approach.

Case Study Alim Leung Essay Example for Free

Case Study Alim Leung Essay 1. The terms of the psychological contract at the Atchison Corporation under the leadership of Jerome Atchison are of quality, integrity, and loyalty. Jerome Atchinson expects his employees to produce quality work and create a good environment to work in. Jerome Atchinson also expects his employees to uphold and maintain high integrity; even senior management could be discharged in cases of moral crime or dishonesty). Loyalty is the largest aspect of the psychological contract. Employees stay with the company for many years, if not their entire career. Managers are viewed in high regards and are rewarded the longer they remain with this company. In return, Jerome provides a family-orientated relationship with his employees, in which he protects and takes care of his employees, taking personal interests in the affairs of his employees. Everybody is an equal and an employee’s value is in the quality and dedication to his work 2. I expect that there will be changes to this contract under the leadership of Prince Millman. I believe that innovation and creativity will become more important over quality and loyalty. It will be about what the employee can create rather than how he she created. The employee is Millman will expect his employees to continually strive to be better and compete with other companies. Instead of more of an ‘equality† approach similar to Atchinson’s contract, Millman values competition among others. Employees may be rewarded for their ideas and change what they bring to the company while seniority and loyalty to the brand are not as heavy of a=values.

Counter culture / Hackers Essay -- essays research papers

Why Hackers Do The Things They Do? Hackers. You know them as gangly kids with radiation tans caused by too many late nights in front of a computer screen. Evil beings who have the power to wipe out your credit rating, cancel your cable TV, raise your insurance premiums, and raid your social security pension. Individuals who always avert their eyes and mumble under their breath about black helicopters and CIA transmissions. Paranoid, social deviants who could start World War III from the privacy of their bedrooms. Or so the mainstream media would have you believe. In reality, most hackers are ordinary people with a great deal of curiosity, above-average skills with a computer, a good understanding of human nature, and plenty of time to kill. Hackers have no distinguishing characteristics. Your next-door neighbor could be a hacker, as could your niece or nephew, one of your co-workers, or even the kid who serves you coffee in the morning. Not all hackers are dangerous and out to destroy business or damage lives. The view of the general public toward hackers is mixed. A recent CNN-poll shows 33% of respondents labeling hackers as "useful," 17% seeing them "as a menace," and the majority (45%) seeing hackers as "both" useful and a menace (CNN, 1999). Why do hackers go through all the trouble to do what they do? Most people in society do not spend the time to break into computer systems. It does not have much appeal to them. Why then do certain people spend so much of their time and energy accomplishing these feats of technological wizardry? What is the cause that turns those mostly above-average intelligent people to pursue a criminal career, and destroy their otherwise very successful careers? Why do they commit these computer related crimes as an obsession? There are probably as many answers to that question as there are hackers (maybe more). It is important to realize that these people are individuals with their own hopes, fears, desires, and everything else that comes with being human. However, there are general patterns to the motivation behind the computer hacker's drive to manipulate technology. The problem of hacker motivation is probably one of the more interesting questions concerning this sub-culture (Hacker-Bible, 1995). Hackers rarely use information to gain wealth. This is not considered socially acceptable. C... ... models from the legitimate information security community. While it is wrong to stereotype hackers as evil people with malicious criminal intentions, they cannot be stereotyped as compassionate freedom fighters as the hackers like to see themselves. Hackers must also realize that the actions of criminals will always reflect poorly on the hacker community as a whole, until the hacker community tries to police itself, which will never happen. Their actions are by definition, criminal. They can suffer consequences, which include being criminally prosecuted and hated by the information security community. The information security profession must also be more visible in a way that gets children, before the hacker community gets them. Hacking can be very exciting for a teenager who can be considered a hero by others. Somehow the profession must get together to teach parents and schools that they must teach their children about hacking, before somebody else does. Work Cited: Chaos Computer Club (January 05, 1995) Hacker-Bible The New Hacker’s Dictionary (Online Edition, 1st edition) World Wide Web: http://www.outpost9.com/reference/jargon/jargon_toc.html SUBMITTED BY: Bzer118 Counter culture / Hackers Essay -- essays research papers Why Hackers Do The Things They Do? Hackers. You know them as gangly kids with radiation tans caused by too many late nights in front of a computer screen. Evil beings who have the power to wipe out your credit rating, cancel your cable TV, raise your insurance premiums, and raid your social security pension. Individuals who always avert their eyes and mumble under their breath about black helicopters and CIA transmissions. Paranoid, social deviants who could start World War III from the privacy of their bedrooms. Or so the mainstream media would have you believe. In reality, most hackers are ordinary people with a great deal of curiosity, above-average skills with a computer, a good understanding of human nature, and plenty of time to kill. Hackers have no distinguishing characteristics. Your next-door neighbor could be a hacker, as could your niece or nephew, one of your co-workers, or even the kid who serves you coffee in the morning. Not all hackers are dangerous and out to destroy business or damage lives. The view of the general public toward hackers is mixed. A recent CNN-poll shows 33% of respondents labeling hackers as "useful," 17% seeing them "as a menace," and the majority (45%) seeing hackers as "both" useful and a menace (CNN, 1999). Why do hackers go through all the trouble to do what they do? Most people in society do not spend the time to break into computer systems. It does not have much appeal to them. Why then do certain people spend so much of their time and energy accomplishing these feats of technological wizardry? What is the cause that turns those mostly above-average intelligent people to pursue a criminal career, and destroy their otherwise very successful careers? Why do they commit these computer related crimes as an obsession? There are probably as many answers to that question as there are hackers (maybe more). It is important to realize that these people are individuals with their own hopes, fears, desires, and everything else that comes with being human. However, there are general patterns to the motivation behind the computer hacker's drive to manipulate technology. The problem of hacker motivation is probably one of the more interesting questions concerning this sub-culture (Hacker-Bible, 1995). Hackers rarely use information to gain wealth. This is not considered socially acceptable. C... ... models from the legitimate information security community. While it is wrong to stereotype hackers as evil people with malicious criminal intentions, they cannot be stereotyped as compassionate freedom fighters as the hackers like to see themselves. Hackers must also realize that the actions of criminals will always reflect poorly on the hacker community as a whole, until the hacker community tries to police itself, which will never happen. Their actions are by definition, criminal. They can suffer consequences, which include being criminally prosecuted and hated by the information security community. The information security profession must also be more visible in a way that gets children, before the hacker community gets them. Hacking can be very exciting for a teenager who can be considered a hero by others. Somehow the profession must get together to teach parents and schools that they must teach their children about hacking, before somebody else does. Work Cited: Chaos Computer Club (January 05, 1995) Hacker-Bible The New Hacker’s Dictionary (Online Edition, 1st edition) World Wide Web: http://www.outpost9.com/reference/jargon/jargon_toc.html SUBMITTED BY: Bzer118

Disengagement Theory Essay

When people whether old, young, able bodied or disabled are involved in an activities they known to be engaged in this activity by taking part. But some elderly, able bodied or disabled, don’t like to take part in these activities they are disengaged also knew as disengagement. Back in the early 1960’s two authors by the names of Cumming and Henry put forward a theory about older people being disengaged where they would naturally tend to stay away from activities this was branded as disengagement because They would naturally tend to withdrawn from social involvement with other people of their own age or people around their age. They would be restricted to what they could do in a social care settings, this would be either through ill health, travel, and where they live in regards to then getting an organised event in another town or city. Many of them just retired from their jobs away from family and friends. Back in 1975 the author Cummings put an argument forward that older people would experience a larger reduction in social contact as they grew older, they became increasingly lonely as they withdraw from society and they become less concerned with the expectations of other people. His argument was that it was appropriate and sometime healthy for the older to withdraw from others and disengagement was a natural part of the ageing process. This theory of disengagement has been widely accepted in society in the past. An example of this argument was by an author by the name of Bromley back in the 1970’s he argued the following statement, ‘although some individuals fight the process all the way, disengagement of some sort is bound to come, simply because old people have neither the physical nor the mental resources they had when they were young.’ This theory also fits in with the ‘springboard’ view of life, it also suggest that losing contact with friends, family and other people has an inevitable consequences on the biological decline and also withdrawn from other people is a natural appropriate response to the ageing process. There is also very little statistical evidence that suggest that this is a common or general rule to everyone of an older age. An author by the name of Zimbardo also argued on this disengagement issue in the early 1990’s, his argument was that disengagement view of social ageing has been largely discredited on a number of occasions and reasons. But the majority number of older people do remain socially involved with friends and involved with their family, but the majority of many older people become more involved with close family as they age, this is mainly because they become involved in their grandchildren and great grandchildren lives, and sometimes the majority of them do this, rather than seeking out new friends. Does this also mean that with only interacting with their close friends and family, that these people are disengaged? There are many researchers these days that don’t agree with the disengagement theory. it is also important to remember that when the author’s Cummings and Henry first came up with these theory’s in the early 1960’s there was no internet or text messaging, mobile phones and majority of older people in the 60’s didn’t have access to a car and back in those days most house didn’t have a telephone or television in them let alone a computer or mobile phone, whereas now days most house have a telephone, mobile phone, internet access and a car to travel to see friends and family.

Is Death Penalty Ever Justified

Is Death Penalty ever justified? Capital punishment otherwise, also know as death penalty is a legal process whereby a criminal gets executed as a form of punishment. In the past, Capital punishment had been practised by almost all the societies. However, currently due to the increase in awareness of humans’ rights an approximate of 97 countries had abolished this form of punishment. That being said, there are still 58 nations of which includes Singapore, are actively practising it. In my opinion, all human life is to be truly cherished.Who gave us the rights to deprive another man’s life just because he had committed an unlawful act from our perspective? Instead, offenders who truly want to turn over a new leaf should be given a second chance. Reformation, or rehabilitation is one way, but the succession of such methods lies between whether the offender is able to change or not. As it would be a daunting task to really gauge how penitent they are. Hence, rehabilitation cannot guarantee the safety of the rest of society from these uncivilized criminals, whereas capital punishment, being permanent, can.A death penalty can also be served as a strong deterrent against potential criminals. Humans are naturally afraid of death, and would rethink again before offending the law. Death penalty can also be seen, as a way to console the victim’s families, should the criminal committed an act of murder. However, one could also argue that even if justice is served, we can never bring back the dead to life. That being said, I think an alternative punishment could be that instead to just end a person’s life, we should make full use of it.Examples could be having them work for the society, clean the streets or even build roads. Cynically, people will argue that these programmes are even more dangerous, more labour intensive as strict supervision is needed to prevent any sabotage or outbreaks from the offenders. In material terms, for a country like Singapore with scarcity of land space, it would be impossible to simply jail the criminals as there would not be enough prisons. Thus such alternatives may not be quite feasible, however, I believe that in the future technology will help us solve these problems and ultimately exploit these wasted lives.The main reason why capital punishment is still valid today is because people still commit crimes that deserve such a sentence. As our civilization continues to advance exponentially, it does not automatically mean that people have become more disciplined as well. There will always be deviants in society, and punishment must be meted out to them to maintain law and order. On the bottom line, death penalty is justified, but it should be sparingly used. At the end of the day, we are all humans, and we should not deliberately end a person’s life that easily.

Relationship Between Government Policies And Investment Market Essay Example

Relationship Between Government Policies And Investment Market Essay Example Relationship Between Government Policies And Investment Market Essay Relationship Between Government Policies And Investment Market Essay Acknowledgements We would like to thank the all people who assisted us in the preparation of this report especially to our lecturer Puan Noor Aishah Mohamad Hamdan. 1. 0 INTRODUCTION According to Malaysian Investment Development Authority (MIDA), government policies that maintain a business environment with opportunities for growth and profits have made Malaysia an attractive manufacturing and export base in the region. The private sector in Malaysia has become partners with the public sector in achieving the nations development objectives. Over the decades, the Government of Malaysia has effectively used the fiscal policy through tax measures and allocation of operating and development expenditures to attained a broad range of macroeconomic objectives such as growth equity, macroeconomic stability, reform restructuring such as tax incentives to facilitate reform and structuring of economy, sectored and regional development such as tax incentives and expenditure directed experienced difficulties in balancing its budget. Therefore in this recent year, Malaysia has becoming run deficit budgets. The slow growth or decline of several sources of revenue has given pause for reflection on the approach to fiscal anagement. The key to fiscal flexibility is to ensure that the mandatory spending and the size the government is not too large, the fiscal deficit is not structural and public debt level not excessively high. 1. 1 Backgrounds Construction Economics Ill is aimed to provide an in-depth study of development economics including investment market and property development, preparation of feasibility studies, financing and risk and uncertainty of development works and the influence of government policies on such works. . 2 Purpose The purpose of this report is to study and understand the relationship between overnment policies and investment market, to investigate the effects of government policies to investment market and to forecast possible changes of investors decision in property market. It is hoped that with more discussion in this report, it will increase the level of und erstanding about property investment market. 1. 3 Scope The study for this report focused on the impact of the increase of the oil price in Malaysia on 2nd September 2013 towards property investment market. The policies related to government expenditure and their effects to investment market in general will be discussed. Besides, the importance of these policies in relation to investment market and their influences on investors decision especially in property investment will be included. 1. 4 Methodology The data from various sources will analyse. The budget 2014 will be main sources to analyse new policy. On 2nd September 2013, Prime Minister Datuk Seri NaJib Tun Razak announced the Governments decision to increase the price of RON95 and diesel by 20 sen to RM2. 0 and RM2 per litre, respectively, effective on 3rd September 2013, as one of its measures to rationalise subsidies. It expects to save RMI . 1 bil this year from September to December and RM3. bil per year in subsidy bills from the exercise, helping to tame the fiscal deficit. The Government has targeted to reduce budget deficit to 4% this year, 3. 5% in 2014 and 3% by 2015. This report will analyse the effect of government po licy including reducing in fuel subsidy towards investment market especially property. 3. 0 FINDINGS 3. 1 INTRODUCTION OF GOVERNMENT POLICIES 3. 1. Fiscal policy Fiscal policy is the governments steps to change the government spending and structure of taxation to influence the level of aggregate spending in the economy. Fiscal policies seeks to reach full employment level and to control inflation. There are three major ways in which fiscal policy affects aggregate demand: Business Tax Policy Business taxes can change the profitability of businesses and the amount of business investment. Lowering business taxes will increase aggregate demand and business investment spending. Government Spending Government can directly increase aggregate demand by increasing its spending. Tax Policy for Individuals Lowering taxes will increase disposable personal income and increase consumption spending. Fiscal policy should be used to increase aggregate demand when an economy is operating at below full-employment levels. If aggregate demand exceeds aggregate supply and output is at full-employment levels, fiscal policy should be used 2013 continues to focus on sustaining the growth momentum of the domestic economy in the near term and facilitating the long-terms transformation of the economy, while ensuring the sustainability of public finances. The Federal Government fiscal deficit is expected to reduce from 4% of GDP in 2013 to 3% in 201 5 and balanced budget on 2020. To ensure the efficient use of fiscal resources, the 2013 Budget continues to focus on enhancing the productive capacity of the domestic economy. Besides, subsidies have been restructured and only low income earner will get it. Therefore, the low income group who is most affected due to rising oil prices, government will give financial assistance through BRI M. 3. 1. Monetary Policy Monetary policy is government policy carried out by the Central Bank to control money supply and interest rates to affect the level of aggregate expenditure to reach level of full employment and controlling inflation. During the inflation problem, government will transact contractionary policy. It is a macroeconomic tool use by the central bank to slow down an economy. Contractionary policies are enacted by a government to reduce the money supply and maximise the spending in a cou ntry. This is done primarily through: 1. Increasing interest rates 2. Increasing reserve requirements 3. Reducing the money supply, directly or indirectly This tool is used during high-growth periods of the business cycle, but does not have an immediate effect. During deflation problem, the government will implement expansionary policies that is increase the government spending and reduce tax rate to increase aggregate spending to combat unemployment. According to Bank Negara Malaysia, monetary policy in 2013 focus on addressing potential risks to inflation and growth. During the 2013, private investment is likely to remain firm, led by continued capital spending in the domestic-oriented sectors, the ongoing implementation of infrastructure projects, and a gradual improvement in external demand. 3. 1. 3 Other regulatory policies 3. 1. 3. 1 sales Tax In general, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services, applied to sales of locally manufactured taxable goods as well as to taxable goods imported for domestic consumption. It is imposed by the government at the point of sale on retail goods and services. Collected by the retailer and passed on to the state. It is based on a percentage of the selling prices of the goods and services and set by the state. All taxable goods manufactured in, or imported into, Malaysia are subject to sales tax, unless they are specifically exempted Labuan, Langkawi, Tioman, the (Inter-Country) Joint Development Area, free zones, licensed warehouses or licensed manufacturing warehouses. The rates of sales tax are 5% and 10%. The 10% rate applies to most taxable goods. The reduced rate of 5% pplies to certain nonessential goods which include, among others, foodstuffs and building materials. Specific rates are imposed on certain petroleum products. 3. 1. 3. 2 Service Tax. Service tax is a single-stage tax applied to specified taxable services. Services that are not included in the prescribed list are not taxable. Nine major groupings of taxable services are currently included in the prescribed list. Taxable services include, but are not limited to, telecommunication services, employment services, consultancy services, management services, legal services, accounting services, advertising ervices, engineering services, surveying services, architectural services, insurance services and car hire services. Service tax does not apply in Labuan, Langkawi, Tioman, the (Inter-Country) Joint Development Area and free zones. Service tax is imposed at a rate of 6% on the price, charge or premium for the taxable service. Accounting, engineering, legal, architectural, surveying, management and consultancy services provided by one company to another company within the same commercial group are not subject to service tax if certain conditions are satisfied. 3. 1. 3. 3 Goods and service Tax (6ST) Malaysia plans to carry out a major indirect tax reform. It is proposed that a new Goods and Services Tax (6ST) system replace the current sales tax and service tax system. It appears that the new Malaysian GST will operate similarly to other value- added tax (VAT) and GST systems around the world. It is proposed that the standard GST rate will be 6% and that a zero rate will apply to exports and some goods, such as basic foodstuffs. GST exempt status is expected to apply to most financial services, including Islamic financial products, life insurance and investment linked insurance, he lease, rental or sale of residential real estate, mass domestic public education services and health services. As a result, no output tax will apply and correspondingly, no entitlement to input tax will exist. The Malaysia government announced the date of implementation of the GST is on 1 April 2015. . 1. 3. 4 Real property Gams Tax (RPGT) Real Property Gains Tax (RPGT) is a tax levied by the Inland Revenue Board (IRB) on chargeable gains derived from the disposal of real property. RPGT is introduced to provide imposition, assessment and collection of tax on gain deriving from the disposal of real property. The tax is levied on the gains made from the difference between the disposal price and ac quisition price. This tax is provided in the Real Property Gains Tax Act 1976 replaced the Land Speculation Tax Act 1974. Real property being disposed is knows as chargeable asset. Chargeable asset may vary into two, the real property and Real Property Company. Real property is defined as any land in Malaysia and any option, interest or other right over that piece of land. Example land, houses such as bungalow, apartment, condominiums, etc. A real property company (RPC) is a controlled company which owns real property or shares r both whereby the defined value of real property or shares or both owned is at least 75% of the value of the companies total tangible assets. RPGT Rates Companies Individual (Citezen / PR) Individual (Non Citizen) For disposals within 3 years For disposals in the 4rd years For disposal after 5th yeard For disposals after 6th year 5% Table 1 : Rate of RGPT During the tabling of the Budget 2014, the real property gain tax (RPGT) is 30% for any property held and disposed within 3 years. For properties held and disposed in the 4 years and 5 years, the property tax is 20% and 15% each, while properties held nd disposed after 6 years are not subject to any real property gain tax. The Star 2013) For non-citizens, NaJib said RPGT would imposed at 30% on the gains from properties disposed within the holding period of up to five years, and disposals in the sixth and subsequent years, RPGT is imposed at 5%. 3. 1. 3. 5 Affordable Housing KUALA LUMPUR: The Government allocated RMI . 9bil this year to build 123,000 affordable homes in strategic locations throughout the country by 1 Malaysia Peoples Housing (PRI MA), Syarikat Perumahan Negara Berhad (SPNB) and the National Housing Department. The Finance Ministry, in its Economic Report 2013/2014 released Friday, said RM500mil was allocated to PRI MA to build 50,000 homes in prime locations across the country and another RM300mil to build 30,000 homes in collaboration with private developers. A total of 320,000 people will own their own homes under the affordable housing programme, when the homes costing between RMIOO,OOO and RM400,OOO per unit are expected to be completed in 2016. PRI MA homes, which are generally 20% cheaper than the current market price, are sold through an open balloting system and are expected to be ready in three years. For ow-income earners, the government has allocated RM320mil to SPNB to build 22,855 housing projects, to be completed in 2015. Meanwhile, the Government also allocated RM543mil to the National Housing Department to construct 20,454 unit of Peoples Housing Programme (PPR) units using the Industrialised Building System sources : The star 25/10/2013 During the tabling of the Budget 2014, Prime Minister announce that RM 1. 9 billion will be fund to build 123,000 affordable homes throughout PRI MA, SPNB and Naional Housing Department. Allocation are as follow: PRI MA RM 500 million to build 50,000 homes in prime locations RM 300 million to build 30, 000 homes via private developers SPNB RM320 million to build 1,855 medium-cost apartment units and 10, 000 units of public housing projects for low-income earners. National Housing Department RM 543 million to construct 20,454 unit of Peoples Housing Programme (PPR) units using the Industrialised Building System. 3. 1. 3. 6 Skim Rumah Pertamaku (SRP) My First Home Scheme was first announced in the 2011 Budget by the Malaysian Government to assist young adults who have Just Joined the workforce to own their first home. The Scheme allows young adults to obtain 100% financing from financial nstitutions, enabling them to own their 1st home without the need to pay a 10% downpayment. In 2013 Budget, it was announced that the gross income limit was increased from RM3,OOO to RM5,OOO per month and certain qualifying criteria were abolished with effect from 1st January 2013. 3. 1. 3. 7 Foreign Direct Investment (FDI) FDI can be define as a company from one country making a physical investment in building a factory in another country .. It is the establishment of an enterprise by a foreigner. Malaysia has been an encouraging economy to foreign investors. This is because as a developing country, it is help in boosting the economy. Example of policy to encourage FDI, government take no tax up to 10 years who invest in Joint Development Area such as Iskandar Regional Development Authority. 3. 2 EXPLANATION ON CURRENT ECONOMY SCENARIO THAT LEAD TO THE REASONS 3. 2. 1 Budget Deficit Figure 1. 1 : Malaysia Government Budget Figure 1. 1 shows the percentage of budget deficit from year 2004 to 2013. It can be seen that the Government Budget deficit in 2012 is 4. 8 percent of the Gross Domestic Product (GDP). Central Bank of Malaysia forecasted that budget deficit in 2013 will be 4. %. Thus, the average of budget deficit from 2004 to 2013 is 4. 6%. Figure 1. 2 : Federal Government Finance Figure 1. 2 tabulate the Federal Government Finance from 2009 to 2013. It can be seen that revenue for 2013 is RM 208,650 million and total expenditure is RM 248,643 million. So, the deficit is RM 39,993 million or 4% of GDP. Government Budget is an accounti ng of income receive by government and the expenditure made by government. A budget deficit occurs when the government spend more money than income. It is recommended that government should reduce deficit maximum to 3%. High percentage of deficit in many years will cause interest rate increase as well as total debt and as a result economies will slowdown. So that, to decrease budget deficit the government should increase income or decrease expenditure or both. However, in this situation, the government choose to decrease expenditure for example by cutting fuel subsidies as much as 20 cents per litre. As Prime Minister Datuk Seri NaJib Razak said: Its a process of fiscal consolidation. The market will feel more confident if we can bring down our fiscal deficit. (BBC 2013) The government has allocated RM24. billion this year for fuel subsidies and the Prime Minister has said the country would save RMI . 1 billion with the cutting fuel subsidy. Before that, the government has requested for an extra RM 14. 1 billion to cover unplanned overspending for year 2013. ( L. Kong 2013) It can be concluded that the most factor of increase in fuel price is government policy to reduce deficit. Figure 2 : Malaysia Government Debt To GDP Figure 2 shows the percentage of Malaysia Government Debt to GDP from year 2004 to 2013. Malaysia recorded a Government Debt to GDP of 53. 10 percent of the countrys GDP in 2013. It can be seen that the percentage is rose more than 50% since 2010 and remain until 2013. Basically, Government debt is the money owed by the central government to its creditors. Similar with citizen expense, increase in government debt will cause more budget deficit and lead to slowdown of economy if continued. Generally, investors use Government debt as a percent of GDP to measure a country ability to make future payments on its debt, thus affecting the country borrowing costs and government bond yields. If this situation continued, it gives negative view towards Malaysia economy and foreign investor will not invest here. According to an economy analysts credited by the London Times for predicting the global financial crisis, Colombo, said that After Sri Lanka, Malaysia now has the 2nd ighest public debt-to-GDP ratio among 13 emerging Asian countries, he also noted that Malaysias high government and household debt is contributing to the credit bubble. So that, to overcome this matter Government reduce fuel subsidy to attract back foreign investor to invest in our country. ( Sinar Harlan 2013 ) It can be concluded that the Malaysia Government Debt to GDP continue alarming is influence government policy to reduce fuel subsidy. . 2. 3 Defending Ringgit Figure 3: The value of ringgit from 30 Nov, 2012 to 25 Oct, 2013. Figure 3 show the trend of USDMYR spot exchange rate from 30 November 2012 to 25 October 2013. On 25 October 2013, the USD exchange rate for the MYR stands at 3. 14. According to Bank Negara Malaysia governor Tan Sri Dr Zeti Akhtar Aziz, as a result in unstable international financial market , the Ringgit has fallen about 4 percent this year. She also reported to the Bloomberg that Bank Negara will only intervene to maintain important market conditions and not to defend the currency at any particular level. It seem that, this statement seen to convince the foreign investor and strengthened the export market. ( Business Time 2013 ) As a result, after a week cutting fuel subsidy, the Ringgit advanced 0. 29 percent to 3. 2645. This is strongest value after hitting 3. 2590 on 13 August. Besides, Ringgit reported may gain over time if the nations fundamentals remain strong and predicted faster economic expansion attempt by the government to increase investor confidence and persuade them to leave their money in the country. In conclusion, cutting fuel subsidy is contributed toward Ringgit stability. 3. 2. 4 Inflation rate is under control Figure 4: Malaysia Inflation Rate from November 2011 September 2013 Figure 4 show the Malaysia Inflation Rate from November 2011 September 2013. The inflation rate in early 2013 is around 1 percent to 2 percent. Effect of price increase in food and non-alcoholic beverages, rate of inflation slightly increased to 2 percent and slightly decelerated to 1. 9 percent in August, as food price slowed. After the government cut fuel subsidy on the September 2013, the inflation rate accelerated to 2. 6 percent, its highest rate since January 2012. According to Joana Taborda an economy analyst, the main contributor of inflation rate in September are increase in price of transport ( up by 4. 6 percent, from 0. 6 percent in August), food price (up by 3. 9 percent, from 3. 6 percent in August), and cost of alcohol and tobacco (rose 4. 5 percent). She reported, cost of housing, water, electricity and other fuels remained unchanged at 1. 8 percent. It can be seen cut in fuel subsidy had affected price of transport and food, while alcohol and tobacco affected by increase in that rate of that categories. Besides that, Prime Minister Datuk Seri NaJib Razak announce in Budget 2013 tabling, inflation rate in October is around 2 percent to 3 percent. In conclusion, government cut down fuel subsidy in right time. Although price of fuel increase, the inflation rate is under control and not slowing down economy. 3. 3 EXPLANATION ON RELATIONSHIP OF GOVERNMENT POLICIES AND INVESTMENT MARKET

Boivail case

First, Persuasive evidence of an arrangement exists. We can see that there must be an arrangement between Avail and distributor. Second, the sellers price to the buyer is fixed or determinable.Third, collegiality is reasonably assured. Fourth, Delivery has occurred or services have been rendered. From here, we could recognize revenue of the company according to FOB. FOB shipping point, title to the property rangers to the buyer when it leaves the shipping dock and therefore revenue should be recognized at that point. With FOB destination, title does not transfer to the buyer until they receive the goods and thus revenue is not recognized until that point 3. How does the accident affect the stated revenues under different FOB contract structures? Explain your reasoning? If Avail recognizes revenues when the product leaves Violas FOB shipping point then revenue should be recognized at that point. Therefore, the truck accident would have had no impact on Violas third quarter uncial results because the title to the product and the risk associated with the accident would have passed to the Distributor as soon as the truck left Violas. Then, overstating revenues and net income on financial statement should not have happened. However, Distributor mentioned that they recognized the distribution as FOB destination then revenue will only be received by Avail until goods arrived at the point, so if Avail recognizes revenue when the product has reached the Distributors FOB destination it has recognized revenue when it has been earned and ill accurately state revenues and net income on its financial statements. 4.Are you concerned about the companys treatment of analysts who cover the stock? Would you want to be an analyst covering this company? Yes, I am concerned especially about the downgraded stock recommendation that was given to Avail. However, I would not be an analyst covering the company because there were too many misleading information in the company that would cause me as analyst to formulate wrong decision. Moreover, it might also ruin my reputation as analyst if I formulated wrong decision.

Isolation and Investigation of Catalase Lab Report

Isolation and Investigation of Catalase - Lab Report Example The enzymes are also applicable in various fields like medical applications and industrial applications. This report seeks to examine the effects of pH, temperature on the action of catalase enzyme. The change in pH is the degree in which an environment changes either from acidity to alkalinity or from alkalinity to acidity. When the environment becomes so acidic, it may completely inhibit enzymes from facilitating the reactions. The change in pH has an impact on the repulsive forced and the attractive forces and may completely change the shape and the size of the active sites such that the substrate molecules may fail to fit (Siow, 2009). This inhibits the chemical changes from taking place. The basic groups such as the nitrogen are protonated in an acidic condition and they are deprotonated in an environment that is basic and makes alterations in the electrical attractions that exists between the polar components. Catalase enzyme has an optimum pH value that it operates, beyond which it is inhibited. (Enger, Ross & Bailey, 2012).   When catalase is added to the hydrogen peroxide, a reaction occurs producing oxygen gas. The experiment seeks to investigate the temperature effect on the enzymatic actions by measuring the level of oxygen produced within a given period of time (Vetiska, 2004).   It is noted that enzymes work best between pH values ranging from 7 to 10 as illustrated in the table above. The rate of reaction increases as the pH increases from 5 to 7, which is a neutral point. As the pH continues to increase from 10 to 12, the rate of reaction starts to decrease and the volume of foam produced decreases. It was seen that as the ph changes from the optimum to alkaline range, the catalase enzymes lose the hydrogen ions (Crofts, 2013).  Independent variable is the temperature of the environment, dependable variables is the catalase enzyme, and Constant variables are the time used and the amount of catalase used. The

Review of Hart's Atheist Delusions Essay Example | Topics and Well Written Essays - 1250 words

Review of Hart's Atheist Delusions - Essay Example Therefore, this paper is a review of Hart’s Atheist Delusions, whereby each section of the book will be reviewed. The book gives an outline concerning the transformation of Christianity during the ancient world through ways that have been forgotten such as liberalization from fatalism, presenting substantial dignity on human beings, challenging the features of cruelty in pagan society and elevation of charity above the qualities. Hart also establishes an argument concerning the term â€Å"Age of Reason,† which is considered the initiation of authority to be a cultural value. Moreover, the thesis in this book is concise, whereby it explores the misrepresentation of Christianity history during the New Atheists and the positive effect on the world’s culture. The first section of the book entails an assessment of the new â€Å"gospel of unbelief† and supporters, which is preceded by a question rose on the central principles implying that the world has facilita ted modernity. The book seeks to establish whether the world can be a better place thought the modernist doctrine, absolute human autonomy, which is embraced by a substantial stability. The next section of the book entails a direct challenge to the modernity through a rewrite of the Christianity history, and an assessment of the cultural struggle between the rivalry from the pagans and growing Christianity faith. The book raises concern in exposed modern myths, which represent Christianity as forces of intolerance, fallacy, irrationalism and cruelty. On the other hand, there is an opposite representation of the paganism, whereby it is attributed to love, peace and fostering coexistence through an attitude of the minority. In the contrary, the pagans have a culture attributed to anti-intellectuals, corruption and oppression. However, despite this dissolute environment, Christianity has managed to uphold their optimism, liberation and anti-elitist, which is preached though their value s of honorable integrity, thereby generating cultural conditions that foster flourishing of philosophy and science in a long period. In fact, Hart claims that Christianity takes credit for the greatest benefits enjoyed in the world today. In the third section of the book, the case established to lose the line of argumentation, whereby the information presented becomes incoherent throughout the development of six chapters. Nevertheless, the chapters sought to establish a case based on the modern conception on humanity through a positive invention of Christianity. Therefore, these offers illustration of the way culture have abandoned Christianity leading to desertion of humanity. The argument in this book becomes problematic in numerous dimensions, such as the difficulty involved in the process of deriving a discussion in the exact line of argumentation and the precision of each idea leading to the conclusion. Moreover, the last chapter of the third section depicts the Christianity do ctrine in relation to the principle of manifestation, which is an elevation of human conception concerning the level of divinity. Moreover, the claim in this section seems to turn on the doubtful interpretation of the incarnation, which surpasses the ecumenical creeds of the church, instead of a precision and argumentation offered by Hart. In fact, his argument appears to be insightful than a reader can understand, and if that is the case, there is obscurity created by oblique prose. In the last two chapters,

Tobacco's Scandalous Past Essay Example | Topics and Well Written Essays - 500 words

Tobacco's Scandalous Past - Essay Example In 1901, "Edward VII, the tobacco-hating queen's son and successor, gathers friends together in a large drawing room at Buckingham Palace...and announces, "Gentlemen, you may smoke" (Borio). Smoking jackets became popular and advertisements glorified the attractiveness of smoking. This was the age when it was fashionable to enjoy a glass of port wine with an elegant after dinner cigar ("History of Smoking"). This sensation swept Great Britain and began the conflict between good health and fashion for the tobacco industry. Soldiers during World War I were treated to cigarettes in their rations and as they brought the habit home, it gained even greater popularity. According to Borio, one-third of the returning soldiers were addicted to cigarettes. By 1935 the reported cases of lung cancer among cigarette smokers were skyrocketing and in 1938 the first medical report on the ill health effects of tobacco was released by John Hopkins University (Borio, "George Seldes on Tobacco"). By 1948, lung cancer was growing at 5 times the rate of any other cancer and had become the most common form of disease (Borio). Many of the victims of smoking were veterans who had gained the habit during World War I. The last half of the 20th century witnessed a string of monumental events concerning tobacco.

Activity-based Costing: Advantages and Disadvantages

Activity-based Costing: Advantages and Disadvantages Activity-based costing is an information system, that assigning resource of cost to products or services based on the activity consume. The Economist, June 29th 2009, Activity-Based costing Thus, ABC can help the manager to obtain more accurate and up-to-date costing information to evaluate the cost budgeting to maximize profit. (Metin Reyhanoglu, Activity-Based Costing System: Advantage and Disadvantage, Ankara University, Turkey, Pp.2) In additional, ABC can provide a company with precise cost information to improve company performance. In order to allow identify the products and prevent inefficient or unnecessary activities for cost reduction and enter in the wrong marketplace. (Turney 1991, Pp.50) The ABC is become most popular since1980s from the rising lack of relevance of traditional cost accounting of assigning costs and to enhance its usefulness to decision making define by English mans Robin Cooper and Americans Robert Kaplan. ABC system follows two stages to identify the cost. Firstly, is accumulates manufacturing overhead costs for each activity consume; Secondly, identifying the resources and activities consume and then assigning the costs to the products, services and customers. ABC is an alternative to Traditional Cost Accounting in which a companys overheads are assigned in proportion to an activitys direct cost. This is dissatisfied whereas two systems which are absorbed the same costs but can use very different amount of overhead. Hence, for a company using TCA system that make and more and more variety products would lead to large losses. For the todays manufacturing, ABC systems is most appropriate to adopted for companies to customise products, this is because it can assigning indirect costs more accurately. While ABC look complex whereas TCA is simple, because ABC required a lot of specializes knowledge to be able implemented correctly and provides positive results. It is a well know that the Traditional cost accounting (TCA) is a systems usually assigns costs based on single volume to measures such as labour hour, machine hour and etc. It is arbitrarily assigning manufacturing costs overhead to units produced (only to product). It is an allocate manufacturing costs directly to products or services such as direct labour hours, direct labour costs or machine hours. But TCA is fails in assigning non-manufacturing costs such as administrative expenses because it is not absorbed in to products or services. This is a reason why the TCA system often report inaccurate in product cost compare to ABC system. But in the situation, the company where there is a large diversify of products or high level of automation, thus, the overheads misrepresentation will be significant in TCA system. Therefore, ABC system is more appropriate to adopt it can help the manager to analysis more accurate cost management than TCA system. ABC can provide reliable information in calculation product costs and is best practice for products and service profitability analysis. Therefore, todays manufacturing most of the management recommendation using ABC to determine costs. When overhead is high, diversify products, therefore cost of determine cost of mistake high and competitive is stiff thus ABC is able to calculate the precise cost of product compare with TCA. ABC system is help to evaluate performance and set budget which can assist the manager to use this information to control and comparison purpose. To prevent over budget situation and overcome unpredictable occur. ABC can help the management to set clear picture of the objective to guide the company toward given target. For the TCA system is determining the cost of production after the produces. Therefore, TCA system is almost obsolete whereas ABC system is become famous. ABC can provide more precise information in determine cost of product and control the quality of the products to prevent sacrificing by competitor. Advantages Disadvantages In the advance manufacturing, many companies adopt ABC system because its can provide more advantageous offer so that can reduce misrepresentation in product costs. ABC can provide more logical, relevance and accurate information to assist company calculation more precise cost of product and evaluation the performance, leading to increase profitability measurement. For the accurate measurement of ABC that can help managers more effective at decision making. Therefore, a better decision can improve the management strategic and tactical planning effectively, detect changes in unpredictable and allows managers to detect mistake become crucial. To be profitability, a company must calculate its product costs in order to make its pricing decision. Therefore, ABC system is an effective product costing system more appropriate to adopt. It can provide management with the vital information, timeliness and accurate information to designed standard costs to compare the variance between actual costs. Management can analysis the mistake and take corrective action of variances. It can minimize the risk of error estimate product cost. To remain ahead of competition, the company must be offer goods and products of the good quality and right price for retain customers. Thus, the company is in interest the prices competitors set of their products. This is an important factor for the company to determined cost of product and making decision whether is a right time to enter a new market. If the selling price set too high lead to loss lots of loyal the customers and damages the company image. Therefore, the company must prepare contingency plan for changing needs of the market. Although ABC can help manager manage overhead and understand profitability of products and customers as well, despite managers should be aware several limitations. For getting accurate information is not easily, sometimes the company need spent lot of times to collect data and investigate, that all is not free thus caused consume a lot of human resources and valuable time. It is a well know that the ABC system is not cost free. Lot of the company considers an ABC is likely to be very expensive to implementing. Due to ABC was not updating because designs difficult and time consuming to develop. But found out that ABC can only be implemented in certain companies from certain industries because not all the companies suitable advanced system like ABC. For small businesses for choosing not implement of the system. Despite, some large businesses have discarded because of high maintenance and complex to implement. However, despite the claimed limitation of ABC, but still have company prefer to implementation of ABC system. Because its can provide most reliability and effective information. Eventhough ABC has consumed most of time and cost to gather information but it can result to get first-hand information for better strategic planning. The accurate information can assist in minimizing the waste, saving time, and easily to identify the cost of product simultaneous cost save. ABC system can help to reduce resources consumption and boost profits. Around the world, different companies have adopted ABC in order to minimize the costs and increase the profit. In this paper would be discuss the adoption of ABC system in four (4) countries with different culture and industries to identified the factor that critical to implementation. Case study one: Restaurant Industry in Tunisian According to Amel B. Hadj Salem-Mhamdia and Bahia Bejar Ghadhabs Value management and activity based costing model in Tunisian restaurant article was reported that the tourism industry play an important roles for Tunisians source of income and restaurant industry is highly competitive and is central to the success of the tourism industry. Costing method play an important role to further develop the restaurant industry in Tunisian due to costing method might direct and/or indirect lead the business to maximize the profit and minimize the cost. In this first case study, ABC system was successfully implemented the a la carte style restaurant in Tunisia (only a single restaurant in Tunisia). Thus, ABC system fully recommended adopting due to able to determine accurate cost of product in term of cost incurred of different activities involved in all menu items. This is because every different activity it can mainly directly affect the cost in the menu. Thus, ABC system can provide reliable and accurate information to calculate costs of the menu item and profitability measurement. In order to forecast the ingredients order, adjustment of recipe grade, etc. Operation Department (Chef, Services staff) is important for a restaurant, ABC system able to analysis the adjustment of operation salary, operation hours, staff arrangement. ABC system is a significant benefit for restaurant industry; it can provide reliable information useful for market research and culture analysis in service industry especially can improve of planning and cost control analysis. Simultaneous can directly perceived the restaurants activities via customer satisfaction survey analysis. In order to help managers make a good decision drive for restaurants profitability and competitiveness. In the conclusion, ABC system has been suggested as an appropriate method for guiding and leading the process of making decision. ABC is a viable method to estimate product costing in restaurant and also conduct a price sensitivity analysis in order to learn about the price elasticity patterns of the menu. The ABC system can be identifying the basics of service direction and service experience in a specific culture environment. Case study Two: Telecommunication Industry in Portuguese According to the Maria Joao Martins Ferreira Majors Management accounting change in Portuguese telecommunication Industry article was reported the telecommunication company in the Portugal changed the management accounting system in order to evaluate more accurate product cost and provide efficient information to enhance the decision making. In this subsequent case study, conduct in Portuguese telecommunications company call Marconi, the main activity of the company is providing long distance telecommunication service. The Marconis telecommunication business was operating in a monopoly organization in Portugal, hence was not facing any competition pressure issue. For todays industry, the telecommunication market in Portuguese become more and more competition attack the market. Therefore, the Marconi required the manager with significant market power should follow cost direction in order to justify the cost. So the Marconi decided to implemented ABC system in order to stay competitive and deliver more applicable and precise data which can be used by the management. In this research, the Marconi changed its TCA systems and replaced it with ABC system due to the company did not have a proper cost systems to control costs. ABC system, it can provide reliable information can be used to calculation the cost model which to satisfy the Portuguese telecommunication. The result of ABC system is highly recommendation to adopt in the telecommunication company in Portugal, because it can provide significant information to provide precise cost calculation of telecommunications interconnections. Thus, the European commission clearly designated that the ABC system is more appropriate used to allocate the common costs to the cost of product. Furthermore, ABC establishes an efficient managerial tool to support manager in decision within the new business environment. In addition, ABC system can provide accurate and up-to date information to support calculate product costing more precise through the allocation basis and assists managers better understanding of the drivers on costs. Finally, the telecommunication company choosing ABC as the right costing system sacrificing TCA in order to assist manager evaluate interconnection prices strategic more adequate was an important issue. Case study Three: Hot Spring Country Inn in Taiwan According to Wen-Hsien Tsai and Jui-Ling Hsus activity-based costing: a case study in Taiwanese hot spring Inns cost calculation article was reported the Hot Spring Country Inn is run a nontraditional style business in Yang-Ming-Shan area of Taiwan. The company is provides nontraditional lodging, hot spring and meal serving services. In this third case study, the Country Inn was forgone TCA and adopt ABC as their costing management because ABC system is more practice and appropriate for the company and can provide more accurate information for evaluate cost management and pricing set-up. The ABC system is more applicable to use because the company has various products such as lodging, hot spring and meal serving. Therefore, ABC system can provide more relevant and accurate information to calculate the cost. For the diversify products thus the overhead which indirectly traceable to the product, therefore proportion the overhead of the total cost is very significant. The ABC system more concern on the precise cost assigning and overhead allocation. For instant, the Country Inn fully agree the implemented ABC system is really more benefit and useful costing management. And ABC system can provide more accurate information for pricing decision and make a better decision. Meanwhile, the Country Inn faces on seasonal customer fluctuation unstable, while in winter the hot spring use can hit to the maximum whereas in summer season would drop minimum. Thus, using ABC system can overcome this seasonal issue. The manager can implements ABC system to allocate resources costs based on activity consume and assign the overhead costs to product based on direct labour hour to overcome limitation of TCA system in order to calculate more accurate cost of product and prevent losses. After the Country Inn adopts ABC system, the unit costs of each product in the market segment obviously clear and can provide useful information to assist managers on decision making and cost-volume-profit analysis. Therefore, the Country Inn fully agrees choose the right costing system and define activities well. Case study Four: Automotive manufacturing in American According to Paul Jurek, Bert Bras, Tina Guldberg, Ji, DArcy, Seong-Chan Oh and Stephan Billers Activity-Based Costing applied to automotive manufacturing article was reported the GM adopt activity-based costing to evaluate demand and response offer from local utility company in an American automotive manufacturing industry. General Motors Company known as GM is produces cars trucks and sells services these vehicles is an American multinational automobile, and among the largest auto-producer in the world. In this case study, automotive industrial is a complex, consume large amounts resources and high competitive. Due to the way to increase competitive advantages is implement ABC system to analysis the production and operating cost in order to minimize the expenses due to ABC able to identify the cost in detailing for each production stage and/or material cost. It can assist the operator for selection of material and/or production method, i.e. hours of labour, amount of space, length of melding, efficiency of machinery. Also, ABC able to advise the demand and response for the product and this may help manufacturer to determine the cost allocation for resource, material, marketing plan, etc. In conclusion, ABC system is suitable for huge production industrial even the implement cost is high, because the return in direct and indirect benefit or profit due to of able to identify the cost in detailing and helps to allocate more resources on profitability products. Conclusion As the research from different industries in above, ABC has demonstrated leading to produce more reliable, precise in costing management and cost-volume-profit analysis. Thus, those industries fully agree the ABC system is a more appropriate costing system to implement for the nowadays. Despite, the ABC system cost expensive and consumed most of time, but those companies still willing to adopt ABC sacrificing TCA in order to overcome limitation of TCA. ABC systems identify easily to determine the cost of product, minimize the waste and simultaneous save cost. Therefore, ABC system more appropriate adopt for the company. To conclude, ABC system can provide accurate information for resulting in better decision, strategy planning and forecasting for future development.