IRS Response to Audited Taxpayers Just too Slow GAO

The IRS now conducts most of its taxpayer audits by mail. That’s the good news. The bad news, reports the Government Accountability Office (GAO) is that the IRS misleads audited taxpayers by providing them with wildly unrealistic time frames on when it will respond to their correspondence. According to the GAO’s investigation, audit notices promise taxpayers that the IRS will respond to correspondence from them within â€Å"30 to 45 days,† when in reality it consistently takes the IRS â€Å"several months† to respond. Delays like that merely worsen the IRS’s rapidly falling public image and trust, while doing nothing to close the nation’s tax gap, which drives up taxes for all Americans. Also See: IRS Help From the U.S. Taxpayer Advocate Service The GAO found that as of early 2014, IRS data showed that it had failed to respond within its promised 30 to 45 days to more than half of correspondence from audited taxpayers. Many times, refunds are not issued until the audit is completed. Causes Calls They Just Can’t Answer When interviewed by GAO investigators, IRS tax examiners said the delayed responses resulted in â€Å"taxpayer frustration† and a raft of â€Å"unnecessary† calls to the IRS from taxpayers. Even more bothersome, the tax examiners who answer those so-called unnecessary calls said they could not answer the taxpayers, because they actually had no idea when the IRS would respond to their letters. â€Å"The taxpayers cannot understand why IRS would send a letter out with such unrealistic time frames and there is no acceptable way we can explain it to them,† one tax examiner told GAO. â€Å"That is why they are so frustrated. It puts us in a very awkward and embarrassing situation†¦. I try to gain control of the situation and tell the taxpayer I understand the frustration so that he will calm down so we can make the phone call productive, but this takes time and wastes time for both the taxpayer and me.† GAO’s Questions the IRS Could Not Answer The IRS shifted from its old face-to-face, sit-and-suffer audits to mail-based audits in 2012 with implementation of its Correspondence Examination Assessment Project (CEAP) claiming it would reduce taxpayer burden. Two years later, the GAO found that the IRS has no information showing how or if the CEAP program had affected taxpayer burden, tax collection compliance or its own costs of conducting the audits. â€Å"Thus,† reported the GAO, â€Å"it is not possible to tell whether the program is performing better or worse from one year to the next.† Also See: 5 Tips for Faster Tax Refunds In addition, the GAO found that the IRS had developed no guidelines on how its managers should use the CEAP program to make decisions. â€Å"For example, IRS did not track data on the number of times a taxpayer called IRS or sent documents,† reported the GAO. â€Å"Using incomplete information limits insights on the additional revenues identified from IRSs audit investments and on how much burden the audits impose on the taxpayers.† IRS is Working On It, But According to the GAO, the IRS created the CEAP program based on five problem areas it had identified involving communications with taxpayers, the audit process, expedited audit resolution, resource alignment, and program metrics. Even now, CEAP project managers have 19 program improvement efforts either finished or underway. However, the GAO found that the IRS has yet to define or track the intended benefits of its program improvement efforts. â€Å"As a result,† said the GAO, â€Å"it will be difficult to determine whether the efforts successfully addressed the problems.† A third-party consultant hired by the IRS to study the CEAP program recommended that IRS create a â€Å"tool† for better balancing program resources between handling calls from audited taxpayers and responding to correspondence from them. Also See: IRS At Last Adopts a Taxpayer Bill of Rights According to the GAO, IRS officials said that while they would â€Å"consider† the recommendations, they had no plans for how or when. â€Å"Thus, it will be difficult to hold IRS managers accountable for ensuring that the recommendations are completed in a timely manner,† stated the GAO.

Themes in Destroying Avalon Essay - 1022 Words

Kate McCaffrey’s novel â€Å"Destroying Avalon† is a very revealing text that is highly recommended for parents and teenagers to read. This novel teaches teenagers and parents the consequences of bullying over the cyber world and how it affects not only the victim but also the loved ones and even the bully. This is displayed by McCaffrey’s interesting plot structure. â€Å"Destroying Avalon† draws the attention of teenagers as it has great use of suggestive and unique language techniques. The subject matter of â€Å"Destroying Avalon† is Bullying, in the form of Cyber Bullying. The themes conveyed in this text are the consequences of bullying and belonging. This helps the reader consider how bullying affects the victim and how belonging is†¦show more content†¦After getting tormented continuously, it suddenly stops but Marshall - her best friend becomes the new target. The police gets involved after Avalon confesses to her parents about he r suffering. Marshall decides to end his life surprisingly, which changes the whole story.The bullies are unknown but Avalon suspects it is Alice the popular girl, but in the end the person who is the bully is unforeseen. This captivating book has an unexpected ending due to the dramatic plot twist - death and not having the stereotypical bully. â€Å"When I was on that roller coaster....† suggests that the events taken place were very eyeopening and abrupt. Every parent and teenager should be compelled to read this text because of the thought-provoking plot structure. Marshall and Sukey are two complex characters in this novel that assists readers to understand why people get bullied and why people choose to bully. The realistic characters McCaffrey has selected for this novel fits into today’s society and how people judge others by stereotyping them. Marshall is suspected to be a homosexual due to his feminism as he associates with girls. He isn’t the main character of the text but he changes the way other think about bullying after he decides to take his own life. He tends to be unsure of his own sexuality. â€Å"I can’t talk to Mum she’s so upset about Dad.† indicates that Marshall doesn’t communicate very much with his family as his parents are divorced. Marshall tends toShow MoreRelatedDestroying Avalon Mean Girls Essay710 Words   |  3 PagesDestroying Avalon and Mean Girls Comparative Essay What is worse, cyber bullying or face-to-face bullying? Argue in relation to both Destroying Avalon and Mean Girls, referring to specific events throughout both texts. Cyber bullying and face-to-face bullying are to major concerns in today’s society, the movie Mean Girls and the novel Destroying Avalon have themes about bullying in them. The texts show us how more people can be affected by certain types of bullying as well as how it canRead MoreBelonging Essay4112 Words   |  17 PagesOne flew over the cuckoo’s nest AF Keneally, Thomas The chant of Jimmie Blacksmith AF King, Stephen Carrie AF Lee, Harper To kill a mockingbird AF YA Li, Yiyun A thousand years of good prayers AF London, Jack White fang AF McCaffrey, Kate Destroying Avalon YA McCaffrey, Kate In ecstasy YA McCullers, Carson The heart is a lonely hunter AF Malouf, David Remembering Babylon AF Marchetta, Melina Looking for Alibrandi AF YA Marsden, John Tomorrow when the war began APB YA Marshall, James Vance WalkaboutRead MoreExploring Corporate Strategy - Case164366 Words   |  658 PagesThis case explores the strategic issues facing specialist hi-ï ¬  manufacture rs as the market around them changes, in particular the growth of online, digital and portable music sources. The case offers students the opportunity to reï ¬â€šect on a number of themes such as the segments of the market under consideration, the competences required to compete in new areas and the basis of competitive advantage. However, the primary focus of the case is around the barriers facing small players in global markets.

Buffalo Springfield Essay Example For Students

Buffalo Springfield Essay Aside from the Byrds, the only other band that had a tremendous influence on folk-rock and country-rock in the sixties was Buffalo Springfield. They were noted as a key impact upon the counter-culture of the sixties, and their music is symbolic of the turbulence and controversy that surfaced during harsh times of war. The groups formation was coincidental and legendary. Stephen Stills and Richie Furay were driving on Sunset Boulevard in Los Angeles in early April 1966, when by chance they pulled up behind a tattered black Pontiac hearse bearing Canada license plates. The car held Neil Young, a Canadian Stills had crossed paths with earlier, and Bruce Palmer, a bass player. The two were on search of their musical dreams when they fused with Stills and Furay, and began to work for status as a rock and roll band. Buffalo Springfield was soon signed with Atco Records, and began producing their self-titled debut album. This record contained the famous song, For What Its Worth, which trans cended pop charts to become an anthem for an entire generation. Their second album, Buffalo Springfield Again, achieved great acclaim for the powerful songs from Stills, Young, and Furay. Though Buffalo Springfield was established as the best folk-rock band in the sixties, the band was not intact for long. Even with the success that followed their popular albums, problems arose within the members of the group. Particularly, Stills and Young had stubborn, conflicting personalities. This lead to several rearrangements among members of the band. Young would often leave the group for long periods of time, while Palmer fought deportation. With all this divergence, the group decided to disband in 1968. Youngs determination for a solo career marked an inevitable split of Buffalo Springfield. Stills released a few solo albums and worked with another band, while Messina and Furay stayed together to form the rock group Poco. Rumors surfaced that the band would collaborate for a reunion, however, these circulated rumors never materialized.

Mastering a Language in Written and Spoken Word

Language is a complex phenomenon which can be viewed from different perspectives. On the one hand, the simplest view of language is that it is a means of communication and rendering essential information. On the other hand, not only language itself but the way it is used can bear significant meaning as well. Advertising We will write a custom essay sample on Mastering a Language in Written and Spoken Word specifically for you for only $16.05 $11/page Learn More Mastering a language in written and spoken word testifies to a certain social standing of a person. Therefore, for some people language is a privilege that allows them to rise not only above animals but also above other people whose command of language is lower. On a certain level, knowledge can become painful to its bearer, depending on the kind of information acquired. Frederick Douglass’ experience shows that the skills of reading and writing do not always bring peace to mind. Once Dougl ass could read, he learned about the flagrant injustice towards the black population. This knowledge tormented him and he â€Å"would at times feel that learning to read had been a curse rather than a blessing† (Douglass 97). However, the desire to escape from the â€Å"mental darkness† he was doomed to by his white owners still prevailed in Douglass’ heart (Douglass 95). Mastering the language in reading and writing helped him to realize the true state of things. For Douglass, literacy started to associate with the notion of freedom, since through learning to read and write he grasped the basic ideas on human rights infringement and the necessity for abolition of slavery. Language as a privilege of the educated upper-class serves as a token of social success and recognition. For Amy Tan, there exist several â€Å"Englishes† which differ depending on the situation of speaking and on the people who take part in the conversation (Tan 249). On the one hand , there is her mother’s â€Å"broken† English, a random compilation of words not linked with each other grammatically and barely making sense to an unprepared listener (Tan 250). On the other hand, there is the grammatically and lexically perfect English Tan speaks to native speakers. Advertising Looking for essay on linguistics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The contrast between the two languages is obvious not only in the outward sentence structure. It can be observed in the way those two variations of language are perceived by other people. In a conflict situation with the hospital staff, it appears that speaking â€Å"broken† English downgrades a person to a level of a statistical unit. And only showing one’s education and social standings through perfect English earns respect and access to the appropriate social benefits. Certain words have great power and meaning in a language. The intricate ways language works is shown by Andrew Sullivan, who demonstrates the forbidden nature of the word ‘marriage’ for same-sex couples. By not stating this word directly in the title of his short story and by substituting it with a provocative shortening â€Å"M-word†, Sullivan emphasizes the existence of taboos on official relations between same-sex individuals (Sullivan 246). The tragedy of his story is that a word fully accepted in traditional society becomes taboo for him and thus, in a linguistic way, makes him an outcast among the others. Language is a powerful instrument of social influence. On the one hand, illiteracy is a way of screening people off a large corps of socially significant knowledge. On the other hand, mastering language on a high level opens access to the standard social benefits and general respect. Language is an efficient method of social ostracism, since socially unacceptable phenomena are labeled with unacceptable words. Therefore, lang uage is not just a set of words and rules: it bears much more information ‘between the lines’ that may crucially define one’s social success or failure. Works Cited Douglass, Frederick. â€Å"Learning to Read and Write.† A Writer’s Reference. Ed. Diana Hacker. 6th ed. New York, NY: Bedford/St Martin’s, 2007. 94–99. Print. Sullivan, Andrew. â€Å"The M-Word: Why It Matters to Me.† A Writer’s Reference. Ed. Diana Hacker. 6th ed. New York, NY: Bedford/St Martin’s, 2007. 246–248. Print.Advertising We will write a custom essay sample on Mastering a Language in Written and Spoken Word specifically for you for only $16.05 $11/page Learn More Tan, Amy. â€Å"Mother Tongue.† A Writer’s Reference. Ed. Diana Hacker. 6th ed. New York, NY: Bedford/St Martin’s, 2007. 249–253. Print. This essay on Mastering a Language in Written and Spoken Word was written and submitted by user Cap'nOz to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

How to Write an ACT Essay Step-by-Step Example

How to Write an ACT Essay Step SAT / ACT Prep Online Guides and Tips Sometimes writing- especially writing for standardized tests- can feel like something you "get" or "don't get." That's primarily because it's very difficult to explain and teach writing in a mechanical way, especially when you're up against time limits. In this article, we've broken how to write the ACT essay into eight steps that work for every essay, every time. Then, we show you exactly how to do it with an actual ACT essay example. Many students ask us how to write an ACT essay, and while the answer is simple enough to explain in eight steps (as we do below), it's not necessarily simple to do. As with any skill, the key to learning how to write an ACT essay is to study a good model (which we are going to cover in this article) and then practice, practice, practice. Tackling ACT Writing, Step by Step The ACT essay plan below has been modified from our ACT Essay Tips article to fit the new ACT Writing Test. The template includes three sections: planning, writing and revising. If you practice using this template to write ACT essays, you'll get much faster and (probably) more precise. Here's the sample prompt we'll be responding to: Intelligent Machines Many of the goods and services we depend on daily are now supplied by intelligent, automated machines rather than human beings. Robots build cars and other goods on assembly lines, where once there were human workers. Many of our phone conversations are now conducted not with people but with sophisticated technologies. We can now buy goods at a variety of stores without the help of a human cashier. Automation is generally seen as a sign of progress, but what is lost when we replace humans with machines? Given the accelerating variety and prevalence of intelligent machines, it is worth examining the implications and meaning of their presence in our lives. Perspective One: What we lose with the replacement of people by machines is some part of our own humanity. Even our mundane daily encounters no longer require from us basic courtesy, respect, and tolerance for other people. Perspective Two: Machines are good at low-skill, repetitive jobs, and at high-speed, extremely precise jobs. In both cases they work better than humans. This efficiency leads to a more prosperous and progressive world for everyone. Perspective Three: Intelligent machines challenge our long-standing ideas about what humans are or can be. This is good because it pushes both humans and machines toward new, unimagined possibilities. Write a unified, coherent essay about the increasing presence of intelligent machines. Stage 1: Planning Time: 8-10 minutes It may feel like you won't have time to plan your essay before you write, but really, it's something you can't omit. Trust us. Organizing your thoughts as you write will cost you way more time than if you take the time to plan out your essay before you begin writing. Step 1: Read the Prompt and the Perspectives Provided, Then (Tentatively) Choose a Position Because addressing the relationship between your perspective and at least one of the other three perspectives is an integral part of the essay task, you need to make sure you understand what each prompt is saying. The good news is that each perspective includes both a general assertion about intelligent machines as well as an opinion that places the topic in a broader context, saving you some work in coming up with your own, independent perspective. While it is possible to come up with a fourth point of view on the topic, I don't recommend it. The added time you'll have to spend coming up with your own point of view could be better spend developing your comparison of your perspective to at least one of the other perspectives. If your perspective is a "blending" of multiple perspectives, that's also fine, as long as you make sure you compare your blended perspective to each of the perspectives it combines; otherwise, you won't fulfill the "analyze the relationship between your perspective and at least one other perspective" part of the task. Bottom line: choose the perspective you think you can support the best. For this sample ACT essay, I'm going to tentatively choose to argue Perspective Three (that intelligent machines challenge long-standing ideas about humanity, which in turn pushes humans and machines toward new, previously unimaginable possibilities), simply because that happens to be the position I think I'll be able to support the best. Step 2: Quickly Brainstorm Evidence and Explanations to Support Each Perspective Because the ACT essay involves discussing the relationship between your perspective and at least one of the other perspectives given, not just the one you agree with, you'll have to use multiple pieces of evidence in your essay. During this step, if you find that you're able to find more convincing evidence to support a different perspective than the one you've chosen, you can always switch- after all, you're still planning. Also, you don't have to write in complete sentences, or phrase things as elegantly as you will in the actual essay, so don't worry about that. Here are some potential places you can look to for evidence and examples: Opening Paragraph of the Prompt If you haven't already, read through the paragraph at the beginning of the essay prompt. You can appropriate some or all of the examples in it to use in your own essay. Personal Experience You can tell any story (real or not) about you or someone else you know (or make up) that supports any one of your points. Statistics Again, these can be real or made up. You could invent a research study that looked at recordings of phone calls and found 80% of people end up cursing while using automated phone menus (to support perspective one), make up statistics that show automated cashiers are able to process three times as many check-outs as human cashiers (to support perspective 2), or come up with any other kind of statistics that support one of the perspectives. Specifics from Sources Use knowledge of events from history or current events to support your points. If you're not certain of the details, it's all right- the essay graders won't deduct points for factually inaccurate information. For this essay, you could use the invention of the printing press (and its effects) as an example of how mechanization can lead to "unimagined possibilities." Here's the evidence I came up with for my essay: Perspective One: What we lose with the replacement of people by machines is some part of our own humanity. Even our mundane daily encounters no longer require from us basic courtesy, respect, and tolerance for other people. Evidence: Many of our phone conversations are conducted not with people, but with sophisticated technologies...that don't necessarily work at 100% Explanation: People get so frustrated with the technology that when they press "0" to speak with a real human they are often rude and discourteous Perspective Two: Machines are good at low-skill, repetitive jobs, and at high-speed, extremely precise jobs. In both cases they work better than humans. This efficiency leads to a more prosperous and progressive world for everyone. Evidence: Robots build cars on assembly lines Explanation: Lower cost, decreases risk of injury to human workers Perspective Three: Intelligent machines challenge our long-standing ideas about what humans are or can be. This is good because it pushes both humans and machines toward new, unimagined possibilities. Evidence: Brain-computer interfaces that allow people to control computers with their brains are a thing Explanation: Allow people to overcome physical limitations, inspire us to continue researching and expanding knowledge Step 3: Brainstorm Your Counterarguments to, or Analyses of, the Other Perspectives There's no one right way to respond to the perspectives the ACT gives you. Some of it depends on what point of view you take. For instance, if I agreed with Perspective One, which takes a negative view of the effects of intelligent machines, I might want to discuss both of the other two perspectives (which both take positive views of intelligent machines) in one paragraph, and then disagree with them in the next paragraph as I present my support for Perspective One. Since I'm arguing for Perspective Three (machines challenge our ideas about what humans are or can be, which pushes us and machines toward new possibilities), I'm going to argue against Perspective One and Perspective Two separately, because I have strong evidence for my analyses of each perspective. Because the essay only requires you to analyze the relationship between your perspective and at least one other perspective, if I had lots of evidence to use in my comparison of my perspective and Perspective One, but nothing to say about Perspective Two, I could also decide not to discuss that perspective at all. In this case, I was able to think of solid arguments for and against both of the other perspectives, so I chose to analyze both of them and their relationship to my perspective below. Again, these are not necessarily worded in their final form. Perspective One: What we lose with the replacement of people by machines is some part of our own humanity. Even our mundane daily encounters no longer require from us basic courtesy, respect, and tolerance for other people. Evidence: Many of our phone conversations are conducted not with people, but with sophisticated technologies...that don't necessarily work at 100% Explanation: People get so frustrated with the technology that when they press "0" to speak with a real human they are often rude and discourteous Counterargument/analysis: The benefits outweighthe costs, because providing people with the option to submit prescriptions or ask about store hours through an automated menu frees up customer service reps to answer real questions. In addition, recordings of calls with angry customers are used to improve the menus. Perspective Two: Machines are good at low-skill, repetitive jobs, and at high-speed, extremely precise jobs. In both cases they work better than humans. This efficiency leads to a more prosperous and progressive world for everyone. Evidence: Robots build cars on assembly lines Explanation: Robots take over dangerous jobs which decreases risk of injury to human workers, lowering cost to employers Counterargument/analysis: This perspective is true, but is limited in its consideration of the implications. Robots can not only do things instead of humans, but can actually work with humans, as in precise surgery, to a better result than either humans or machines alone. Step 4: Organize Your Essay Now that you have the main points of your essay, it's time to organize them in a way that makes sense. Make sure to include your introduction (with your thesis statement containing your point of view, or at least a rough sense of your thesis statement) and conclusion in this organization. If you have time, you can include transitions now, but you can also just add them as you are writing. Introduction The increasing prevalence of machines challenges us, etc, will put this in fancy words when I write the essay for real Body Paragraph 1 Perspective One argues that replacing humans with machine leads us to lose part of our own humanity, because even our mundane daily encounters no longer require from us basic courtesy, respect, and tolerance for other people. I have witnessed this in my own life through watching my mother interact with some of those "sophisticated" automated phone systems. She sometimes gets so frustrated with the technology refusing to do what she wants that, by the time the menu allows her to speak to a real human, my mother is no longer courteous or respectful. Despite this frustration, I think the benefits outweighthe costs, because providing people with the option to submit prescriptions or ask about store hours through an automated menu frees up customer service reps to answer real questions. In addition, recordings of calls with angry customers are used to improve the menus. Body Paragraph 2 In contrast to Perspective One, Perspective Two argues that the main utility of machines is in their ability to perform repetitive tasks more preciselyand efficiently than humans. In auto plants around the world, robots build cars on assembly lines, performing their jobs with high precision and at lower overall cost to employers, who can make a one time purchase rather than having to pay a human a yearly salary (and worry about liability issues) This perspective is fine as far as it goes, but is limited in its consideration of the implications. Robots can not only do things instead of humans, but can actually work with humans, as in precise surgery, to a better result than either humans or machines alone. Body Paragraph 3 The true impact of intelligent machines in our lives is that they challenge us to re-think our preconceived notions of what people can do or become in the future. An example of this is brain-computer interfaces that allow people to control computers with their brains. With BCIs, people can overcome physical limitations.. In addition, BCIs have capture the interest of people from all different backgrounds and are being applied to non-scientific fields to create new, previously unimagined inventions and ways to interact with the world. Conclusion In conclusion, rather than taking away from our humanity, intelligent machines help us to move forward as a species to new heights. By the end of this step, you should try to have about 30 minutes left so you have enough time to write. If you don't, just keep in mind that you might have to skimp on some of your explanations/counterarguments for the perspective(s) you compare to your own. Stage 2: Writing Time: 25-28 minutes Once you've structured your argument, it's time to write it all down! Step 5: Introduction Paragraph Thesis Write your introduction. If you can think of an interesting first sentence that brings your thesis into a larger discussion, start with that. (If writing the introduction stumps you, just leave 10-15 lines blank at the beginning of the paper and come back to it.) From the simplest system of pulleys and ropes in ancient Greece to the most complex supercomputer in the world today, machines have had (and continue to have) a profound influence on the development of humanity. Make sure you clearly state your thesis. For a 3+ (out of 6) essay, this should include your perspective on the issue and how it relates to at least one of the other perspectives presented in the prompt. While some argue that machines have a negative impact on us, the increasing prevalence of intelligent machines in the world challenges us to change long held beliefs about our limitations and to continue forward to new and even more advanced possibilities. Step 6: Body Paragraphs When you start your first body paragraph, try to think of a first sentence that refers back to the first paragraph. Ideally, you'll start every paragraph by referring back to your thesis to create a unified argument. One common argument against the increased presence of machines in our day-to-day lives (seen in Perspective One) is that machines leach away at our basic humanity. Next, address the argument opposing yours (in this case, Perspective One). Explain the evidence that supports this perspective in three to five sentences. I found this to be true in my own life as a result of witnessing many a phone conversation between my mother and an automated telephone menu. For whatever reason, she consistently has issues with the menus that try to verify her date of birth. The automated system never understands what she says (possibly because of her accent), and asks her to input the numbers via her keypad; of course, my mom's smartphone is so smart that the screen turns off while she is on a call, making it impossible for her to follow the automated phone system's instructions. By the time the system gives up and routes her to speak to a "human representative," my mother is often so frustrated that she is far from courteous and respectful to that person. Then, make sure to explain your counterargument to this perspective, tying it back to your thesis. Despite my mother's understandable frustration with automated phone systems, however, overall the benefits outweigh the costs. Providing people with the option to submit prescriptions or ask about store hours through an automated menu frees up customer service representatives to answer questions machines are incapable of addressing. In addition, the recordings of angry phone calls (where customers are not courteous, respectful, or tolerant of other humans) are used to improve the phone menus to make them more user-friendly. Thus, the momentary disrespect toward other humans caused by machines is more than compensated for by the positive effects of those same machines. Body Paragraph 2 If you're only comparing your perspective against one of the others, then this paragraph should contain further analysis of the relationship between the two perspectives. If you're comparing your perspective against both of the other perspectives (as I did in this essay), then this is where you introduce your thoughts on the second perspective. Another school of thought, exemplified by Perspective Two, argues that the main utility of machines is their ability to perform repetitive tasks more preciselyand more efficiently than humans, which leads to a more prosperous and progressive world for everyone. Address the argument of this second perspective (in this case, Perspective Two). Explain the evidence that supports this perspective in three to five sentences. In auto plants around the world, robots build cars on assembly lines. Instead of having to pay a human employee a yearly salary, invest time in training that employee, and worry about liability should that employee be injured, manufacturing plants can now make a one-time purchase of an intelligent machine that will perform that same job at higher levels of precision. This leads to a more prosperous world for the manufacturers, as they are able to invest less money to get a better product. Then, make sure to explain how this perspective relates back to your perspective. This perspective is fine as far as it goes, but is limited in its consideration of the implications. Robots can not only work in place of humans, but can also work cooperatively with humans to a greater results than either could have hoped for alone. This can be seen in highly complex and delicate surgeries, where a surgeon controls robotic microtools to perform operations that even ten years ago would have been unimaginable and impossible. Body Paragraph 3 Introduce your main perspective, linking it back to the counterarguments you've made against at least one of the other perspectives. I agree with Perspective Three that the true impact of intelligent machines in our lives is that they challenge us to re-think our preconceived notions of what people can do or become in the future. Present one final example in support of your perspective. A final example of this is brain-computer interfaces, or BCIs. Humans are able to manipulate computers with their brains via electrodes that are either implanted in their brains or attached (temporarily) to their heads. With these intelligent machines, formerly paralyzed people who had no hope of communicating with others are able to transcend their physical limitations by concentrating to form words out of keyboards on the computer screens. In addition, BCIs have captured the interest of people from all different backgrounds and are being applied to non-scientific fields like music to create new, previously unimagined instruments that react to people's thoughts, adding a new dimension to an ancient art form. Truly, intelligent machines are providing the impetus not just for greater efficiency, but for greater accomplishments. Step 7: Conclusion Check your time. Try to have 5-6 minutes left at this point. Come up with a quick sentence that restates your thesis to wrap up the essay. In conclusion, rather than taking away from our humanity, intelligent machines actually help us to move forward as a species to achieve new, previously unimagined possibilities. Stage 3: Revising Time: 2-4 minutes You've written out a full ACT essay now, which is great! The final step is to see if you can fix any errors or improve anything else about the essay. Step 8: Reread Revise Let's look at our complete ACT essay example: [1] From the simplest system of pulleys and ropes in ancient Greece to the most complex supercomputer in the world today, machines have had (and continue to have) a profound influence on the development of humanity. While some argue that machines have a negative impact on us, the increasing prevalence of intelligent machines in the world challenge us to change long held beliefs about our limitations and to continue forward to new and even more advanced possibilities. [2] One common argument against the increased presence of machines in our day-to-day lives (seen in Perspective One) is that machines leach away at our basic humanity. I found this to be true in my own life as a result of witnessing many a phone conversation between my mother and an automated telephone menu. For whatever reason, she consistently has issues with the menus that try to verify her date of birth. The automated system never understands what she says (possibly because of her accent), and asks her to input the numbers via her keypad; of course, my mom's smartphone is so smart that the screen turns off while she is on a call, making it impossible for her to follow the automated phone system's instructions. By the time the system gives up and routes her to speak to a "human representative," my mother is often so frustrated that she is far from courteous and respectful to that person. Despite my mother's understandable frustration with automated phone systems, however, overall the benefits outweigh the costs. Providing people with the option to submit prescriptions or ask about store hours through an automated menu frees up customer service representatives to answer questions machines are incapable of addressing. In addition, the recordings of angry phone calls (where customers are not courteous, respectful, or tolerant of other humans) are used to improve the phone menus to make them more user-friendly. Thus, the momentary disrespect toward other humans caused by machines is more than compensated for by the positive effects of those same machines. [3] Another school of thought, exemplified by Perspective Two, argues that the main utility of machines is their ability to perform repetitive tasks more preciselyand more efficiently than humans, which leads to a more prosperous and progressive world for everyone. In auto plants around the world, robots build cars on assembly lines. Instead of having to pay a human employee a yearly salary, invest time in training that employee, and worry about liability should that employee be injured, manufacturing plants can now make a one-time purchase of an intelligent machine that will perform that same job at higher levels of precision. This leads to a more prosperous world for the manufacturers, as they are able to invest less money to get a better product. This perspective is fine as far as it goes, but is limited in its consideration of the implications. Robots can not only work in place of humans, but can also work cooperatively with humans to a greater results than either could have hope d for alone. This can be seen in highly complex and delicate surgeries, where a surgeon controls robotic microtools to perform operations that even ten years ago would have been unimaginable and impossible. [4] I agree with Perspective Three that the true impact of intelligent machines in our lives is that they challenge us to re-think our preconceived notions of what people can do or become in the future. A final example of this is brain-computer interfaces, or BCIs. Humans are able to manipulate computers with their brains via electrodes that are either implanted in their brains or attached (temporarily) to their heads. With these intelligent machines, formerly paralyzed people who had no hope of communicating with others are able to transcend their physical limitations by concentrating to form words out of keyboards on the computer screens. In addition, BCIs have captured the interest of people from all different backgrounds and are being applied to non-scientific fields like music to create new, previously unimagined instruments that react to people's thoughts, adding a new dimension to an ancient art form. Truly, intelligent machines are providing the impetus not just for greater e fficiency, but for greater accomplishments. [5] In conclusion, rather than taking away from our humanity, intelligent machines actually help us to move forward as a species to achieve new, previously unimagined possibilities. In these last 2-4 minutes, you want to read over your essay and trying to pick up a point or two by revising. In this time, you can do a number of things. You can, of course, correct mistakes: Paragraph 1, Sentence 2: [subject/verb agreement; change is bolded] The increasing prevalence of intelligent machines in the world challenges us to change long held beliefs about our limitations and to continue forward to new and even more advanced possibilities. You can replace dull or problematic words or phrasing with fancier words or clearer turns of phrase: Paragraph 2, last sentence Thus, the momentary disrespect toward other humans caused by machines is more than compensated for by the positive effects of those same machines. We can change it to: Thus, any momentary disrespect my mom might show to a customer service representative (as a result of frustration with the automated system) is more than compensated for by the positive effects of those same machines. There you go! Now you know how to write a good ACT essay. If any part of this was confusing, re-read that section. Then try to write a full essay yourself using a sample ACT essay prompt. Next Steps for Writing Your Own ACT Essay Practice planning your essays in eight to ten minutes before you start writing. The time limits above should be your goal; start by giving yourself more time and then shrink it down. You can use the list from our ACT essay prompts blog post or any list of ACT-like questions and start with the planning stage. Don't forget to check out our full analysis of the ACT Writing Rubric, with strategies and explanations that can guide you in your essay planning! Our blog post about ACT essay tips has more in-depth information about the details of planning and arguing in the ACT essay. If you've already taken the ACT and are wondering how to get your essay up to a perfect 12 score, definitely be sure to check out our article on getting a 12 on the ACT Writing section. Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep classes. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our classes are entirely online, and they're taught by ACT experts. If you liked this article, you'll love our classes. Along with expert-led classes, you'll get personalized homework with thousands of practice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step, custom program to follow so you'll never be confused about what to study next. Try it risk-free today:

Cyrus the Great - Persian Achaemenid Dynasty Founder

Cyrus the Great - Persian Achaemenid Dynasty Founder Cyrus the Great was the founder of the Achaemenid Dynasty (c. 550-330 BC), the first imperial dynasty of the Persian Empire  and the  worlds largest empire before that of Alexander the Great. Was the Achaemenid truly a family dynasty? It is possible that the third main Achaemenid ruler Darius  invented his relationship to Cyrus, in order to give legitimacy to his rule. But that doesnt diminish the significance of two centuries worth of empirerulers centered in southwestern Persia and Mesopotamia, whose territory spanned the known world from Greece to the Indus Valley, extending south to Lower Egypt. Cyrus started it all. Fast Facts: Cyrus the Great Known As: Cyrus (Old Persian: KuruÃ… ¡; Hebrew: Kores)Dates: c. 600 - c. 530 BCEParents: Cambyses I and MandaneKey Accomplishments: Founder of the Achaemenid Dynasty (c. 550-330 BC), the first imperial dynasty of the Persian Empire  and the  worlds largest empire before that of Alexander the Great. Cyrus II King of Anshan (Maybe) The Greek father of history Herodotus never says Cyrus II the Great came from a royal Persian family, but rather that he acquired his power through the Medes, to whom he was related by marriage. Although scholars wave caution flags when Herodotus discusses the Persians, and even Herodotus mentions conflicting Cyrus stories, he may be right that Cyrus was of the aristocracy, but not a royal. On the other hand, Cyrus may have been the fourth king of Anshan (modern Malyan), and the second king Cyrus there. His status clarified when he became the ruler of Persia in 559 B.C. Anshan, possibly a Mesopotamian name, was a Persian kingdom in Parsa (modern Fars, in southwestern Iran) in the Marv Dasht plain, between Persepolis and Pasargadae. It had been under the rule of the Assyrians and then may have been under the control of Media*. Young suggests that this kingdom wasnt known as Persia until the start of the empire. Cyrus II King of the Persians Defeats the Medes In about 550, Cyrus defeated the Median king Astyages (or Ishtumegu), took him prisoner, looted his capital at Ecbatana, and then became king of Media. At the same time, Cyrus acquired power over both the Iranian-related tribes of the Persians and Medes and the countries over which the Medes had held power. The extent of the Median lands went as far east as modern Tehran and westward to the Halys River at the border of Lydia; Cappadocia was now Cyruss. This event is the first firm, documented event in Achaemenid history, but the three main accounts of it are different. In the dream of the Babylonian king, the god Marduk leads Cyrus, king of Anshan, to march successfully against Astyages.The Babylonian chronicle 7.11.3-4 states [Astyages] mustered [his army] and marched against Cyrus [II], king of Anshan, for conquest... The army rebelled against Astyages and he was taken prisoner.  Herodotus version differs, but Astyages is still betrayed- this time, by a man to whom Astyages had served his son in a stew. Astyages may or may not have marched against Anshan and lost because he was betrayed by his own men who were sympathetic with the Persians.   Cyrus Acquires Lydia and Croesus Wealth Famous for his own wealth as well as these other famous names: Midas, Solon, Aesop, and Thales, Croesus (595 BC - c. 546 BC) ruled Lydia, which covered Asia Minor west of the Halys River, with its capital at Sardis. He controlled and received tribute from the Greek cities in Ionia. When, in 547, Croesus crossed the Halys and entered Cappadocia, he had encroached on Cyrus territory and war was about to begin. After months spent marching and getting into position, the two kings fought an initial, inconclusive battle, perhaps in November. Then Croesus, assuming the battle season was over, sent his troops into winter quarters. Cyrus didnt. Instead, he advanced to Sardis. Between Croesus depleted numbers and the tricks Cyrus used, the Lydians were to lose the fight. The Lydians retreated to the citadel where Croesus intended to wait out a siege until his allies could come to his assistance. Cyrus was resourceful and so he found an opportunity to breach the citadel. Cyrus then seized the Lydian king and his treasure. This also put Cyrus in power over the Lydian Greek vassal cities. Relations between the Persian king and the Ionian Greeks were strained. Other Conquests In the same year (547) Cyrus conquered Urartu. He also conquered Bactria, according to Herodotus. At some point, he conquered Parthia, Drangiana, Aria, Chorasmia, Bactria, Sogdiana, Gandara, Scythia, Sattagydia, Arachosia and Maka. The next important known year is ​539, when Cyrus conquered Babylon. He credited Marduk (to the Babylonians) and Yahweh (to the Jews whom he would free from exile), depending on the audience, for choosing him as the right leader. Propaganda Campaign and a Battle The claim of divine selection was part of Cyrus propaganda campaign to turn the Babylonians against their aristocracy and king, accused of using the people as corvee labor, and more. King Nabonidus had not been a native Babylonian, but a Chaldean, and worse than that, had failed to perform the religious rituals. He had slighted Babylon, by putting it under the control of the crown prince while he resided at Teima in north Arabia. The confrontation between the forces of Nabonidus and Cyrus took place in one battle, at Opis, in October. By the middle of October, Babylon and its king had been taken. Cyrus empire now included Mesopotamia, Syria, and Palestine. To make sure the rites were performed correctly, Cyrus installed his son Cambyses as king of Babylon. Probably it was Cyrus who divided the empire into 23 divisions to be known as satrapies. He may have accomplished further organization before he died in 530.   Cyrus died during a conflict with  the nomadic Massegatae (in modern Kazakhstan), famous for their warrior queen Tomyris. Records of Cyrus II and the Propaganda of Darius Important records of Cyrus the Great appear in the Babylonian (Nabonidus) Chronicle (useful for dating), the Cyrus Cylinder, and the Histories of Herodotus. Some scholars believe Darius the Great is responsible for the inscription on Cyrus tomb at Pasargadae. This inscription calls him an Achaemenid. Darius the Great was the second most important ruler of the Achmaenids, and it is his propaganda concerning Cyrus that we know of Cyrus at all.  Darius the Great ousted a certain King Gautama/Smerdis who may have been an impostor or the brother of the late king Cambyses II. It suited Darius purposes not only to state that Gautama was an impostor (because Cambyses had killed his brother, Smerdis, before setting out to Egypt) but also to claim a royal lineage to back up his bid for the throne. While the people had admired Cyrus the great as a fine king and felt put upon by the tyrannical Cambyses, Darius never overcame the question of his lineage and was called the shopkeeper.   See Dariuss Behistun Inscription  in which he claimed his noble parentage.   Sources Depuydt L. 1995. Murder in Memphis: The Story of Cambysess Mortal Wounding of the Apis Bull (Ca. 523 BCE). Journal of Near Eastern Studies 54(2):119-126.Dusinberre ERM. 2013. Empire, Authority, and Autonomy in Achaemenid Anatolia. Cambridge: Cambridge University Press.Lendering J. 1996 [last modified 2015]. Cyrus the Great. Livius.org. [Accessed 02 July 2016]Munson RV. 2009. Who Are Herodotus Persians? The Classical World 102(4):457-470.Young J, T. Cuyler 1988. The early history of the Medes and the Persians and the Achaemenid empire to the death of CambysesThe Cambridge Ancient History. In: Boardman J, Hammond NGL, Lewis DM, and Ostwald M, editors. The Cambridge Ancient History Volume 4: Persia, Greece and the Western Mediterranean, c525 to 479 BC. Cambridge: Cambridge University Press.Waters M. 2004. Cyrus and the Achaemenids. Iran 42:91-102.

Comunication Essay Example | Topics and Well Written Essays - 250 words

Comunication - Essay Example It is also advisable for one to look people directly in the eye when communicating. Eye contacts in communication convey truth as well as honor. It is also good to ask questions before ending a conversation so as to clarify on some points that were not clear. Writing things down is also part of communication; writing helps one to remember a lot. Additionally, it is advisable for one to read whole messages or mails in order to avoid concluding things in the wrong way. Health care environment is associated with diverse communication between health care practitioners and patients as well as patients and nurses. As a result of this, effective communication is crucial. Team collaboration is also paramount to all activities that take place within a health-center. In most occasions, lack of communication results to medical errors; unfortunately, medical errors are a pervasive problem in many health care organizations (Finkelman, 2012). The errors are also the main causing agents for the deaths in healthcare organizations. Since medical education advocates error-free practices, it is crucial for health care professionals to be good in communication as well as to have good communication

Creativity in finance Essay Example | Topics and Well Written Essays - 1750 words

Creativity in finance - Essay Example The financial managers develop a wide range of choices that are suitable for the solving financial problems, through getting detached from the former theories that were taken as the basis for solving problems involving finances. The previous limitations in regard to problem solving are not paid attention to. It is characterized by uniqueness in the ideas generated. According to Shirur (2003 p 67), creativity involves spawning, putting into operation and communication of the inventive ideas to others in the financial system. It takes place when people are capable of organizing their opinions in a manner that eventually directs them to an improved appreciation of the subject matter. Julier and Moor (2009 p 112) further argues that creativity is a course of action whereby those who make financial decisions develop sensitivity in regard to financial issues. They focus on the major financial drawbacks, insufficiency, knowledge gaps, the lacking components, dissonance and such issues that hamper financial advancement, and establishing their complexity, identifying a viable solution, making appropriate presumptions or preparing a hypotheses in regard to the shortages, trying them and eventually reporting to the stakeholders. In general, creativity is meaningful to finance. This essay is a critique of this meaning, and how creativity could affect the processes and products in finance. Innovation is crucial in the organizational processes since it brings in new and better ways of improving the financial management of an organization. It also propels the organization towards accomplishment of strategic objectives for improvement of profitability. According to Proctor (1995 p 76), creativity is the origin of innovation. He defines innovation as putting in to practice creative ideas in order to improve the competitiveness of an organization,

America’s economy after the Civil war Essay Example for Free

America’s economy after the Civil war Essay After the Civil war in the United States, Corporations grew significantly in number, size, and influence between the 1870s and 1900s. Big business impacted America’s economy, politics and as well as the Americans responses to these changes. Big business began when entrepreneurs in search for wealth and success combined their business into massive corporations. Vertical and horizontal integration were tactics used to make business grow faster. Vertical integration is the acquiring of material from the bottom up for means of production, for example Carnegie used this strategy. Horizontal integration is the controlling of other companies that produce the same product, which Rockefeller used. The corporations were so large that they could and some did, force out the competition which resulted them in gaining control of that particular market. This allowed corporations to set the prices they desired, which affected the consumers pocket as that was the only place they could obtain the product or good from. Business men who ran these large industries became extremely wealthy, powerful and influential, often at the expense of many poor workers, and much of the public saw them as robber barons who exploited workers, in order to accumulate immense fortunes. For example, in 1882 Rockefeller solidifies his control by establishing a monopoly or trust, which centralized control of a number of oil related companies under one board of trustee. By 1879, Rockefeller controlled 90% of the county’s oil capacity. As a result of this, companies in other industries quickly imitated this trust model and used their broad market control to raise prices. Also in document A, statistics are shown of the index prices to the average prices during a certain period of time and it is evident that as the years progressed, the cost for food, fuel and lighting decreased significantly but the cost of living of also decreased but not to the degree of the above mentioned. Trusts were a common way to force out the competition and control a market in the 1800s. Big business also impacted America politically as seen on document D. This political cartoon shows wealthy industrial owners, which are taking up most of the space in the US senate and are coming in from a door that is labeled â€Å"Entrance for monopolist† and all the trusts are lines up to enter. Also, in the left corner there is a door labeled â€Å"People’s entrance† that had a â€Å"closed† hanging from it, which clearly shows that the people do not have a say in the senate. This means that industries have a great amount of power in the senate as well as a big impact politically. Also in document B, from George E. McNeill, a labor leader, is a short passage about â€Å"The problem of today† in 1887. He starts out explains how the railroad president holds so much power that it is almost as if he were the king of the railroad. The article states that the railroad king collects his tithes, which is the 1/10th annual income given to clergy and to support the church, by lowering the worker’s wages. He also has the power to fire anyone, take away their income, delay trial on a suit at law, and postpone judgment indefinitely. This shows the amount of power in his hands, and how he has a say in politics and court. At the end, McNeill states, â€Å"In his right hand he holds the government; in his left hand, the people† to show the sense of control he has in both areas and the degree of his influence on both, the people, and his government. American’s responses to the growing corporations were evident in document C. In this document David A. Wells claims that individualism or independence of the producer in manufacturing has been in great degree destroyed as well as the pride workmen took in their work. Also, he says modern manufacturing systems have been brought into a condition similar of that of a military organization. This shows the rigidness of the bosses and the demand for their work to be perfect. It is also mentioned in this document that as a rule, workers are only good for one thing, and then are useless once there is no more work of that kind. Lastly, the works are no longer independent. But depend and have to obey rules to keep progressing. In document E, by Andrew Carnegie, he states that to set an example of modest he has to provide to those who depend on him. Andrew Carnegie of the steel industry donated much of his wealth to building libraries, schools, and universities to support the less fortunate or poor. The growth of corporations evidently impacted the economy and politics, as well as the American responses to these changes, in 1870-1900.

Tourism Development Essay -- Social Issues, Community Capacity Buildin

The purpose of the study is to assess the importance of leaders’ characteristics and their economic interest in community capacity building for tourism development. The information for this study was derived from survey questionnaires. The respondents were community leaders from Shiraz, Iran. The findings through multiple regression analysis indicate that approximately 74 percent (R ²=.737) of the variance CCB for tourism development was predicted by the leaders’ income, income from tourism, extra activities, length of residency, educational level, and family engaged in tourism industry. According to the results, the largest beta coefficient is the leaders’ income through tourism (ß=.350). It is expected that the findings could be utilized by community developers for future reassessment in tourism planning. KEY WORDS Community leaders, community capacity, tourism development, leadership INTRODUCTION The term community capacity building (CCB) is widely used among those who are concerned about community development or involved in social work and social service delivery. CCB is a central concern of both policymakers and community residents (Marrà © & Weber, 2010). It is an essential condition for development, implementation and maintenance of effective community development (Goodman et al., 1998). Many in the policy community have expressed interest in understanding why some communities are more successful in achieving positive social, economic and environmental outcomes and how to increase the capacity of communities to achieve these outcomes (Marrà © & Weber, 2010). The important role of community leaders in building community capacity for tourism development includes facilitating encouraging participation and developing leadersh... ...this study CCB is a composite variable, consisting of eight domains, namely, participation (7 items), leadership (6 items), community structure (5 items), skill and knowledge (5 items), community power (5 items), sense of community (7 items), resource mobilization (5 items) and external support (5 items). The respondents answered to each statement based on five scales that most described the current situation in their community. The value of each response for these items on the questionnaire is as follows: 0= never 1=seldom 2= sometimes 3= often 4= always. Indicators for CCB were tested for their reliability using Cronbach’s alpha. The results indicated the sufficiency and factorability of statements. It also showed satisfactory internal consistency of the manifest items measuring CCB. For this study, multiple regression analysis was conducted using SPSS program.

“A Soldier” by Robert Frost

Andrew Fariello Professor Didner ENC1102 MW 3:30-5:15 â€Å"A Soldier† by Robert Frost â€Å"A Soldier† by Robert Frost Robert Frost's â€Å"A Soldier† attracted my interest to some degree. As a United States military veteran of a foreign war, I significantly related to the message that Robert Frost was sending. From my own personal experiences that I have endured while fighting in Operation Iraqi Freedom conflict in Iraq, Robert Frost's words exploded imagery into my mind breaking open another dimension that typed words on a paper could not provide alone.His poem really hit home, creating a bond between the poem and myself, making â€Å"A Soldier† a wonderful poem for me to analyze. In the poem â€Å"A Soldier,† Robert Frost uses a hurled lance that will eventually rot away to symbolize a dead solider that too, will be forgotten soon. Frost is describing a soldier that has been killed by war, and has been forgotten due to the fact that the soldier is just that: a soldier, a killer that had been killed for an unimportant ugly cause. Robert Frost portrays an image that the soldier did live for a greater cause, and should be remembered for it.Robert Frost first describes a lance that has come to rest on the ground, and will soon rot away. He is that fallen lance that lies as hurled, That lies unlifted now, come dew, come rust, â€Å"He is that fallen lance that lies,† and â€Å"That lies unlifted,† tells the reader that the soldier is dead. The â€Å"fallen lance† is â€Å"He,† the soldier. â€Å"Lies unlifted† tells the reader that the soldier is dead, not uplifted as the reader would expect to have read rather than the word â€Å"unlifted. The lance, which is the soldier, will wither away just as a lance left in the ground would rust away. Then Frost tells his readers that society doesn't see the soldier's life important enough to have solved anything, and that the soldier's death didn't hav e any meaning. Before Frost tells his readers this, he first gives a hint that the soldier's death did have meaning. But still lies pointed as it ploughed the dust. If we who sight along round the world, See nothing worthy to have been its mark, It is because like men we look too near,Forgetting that as fitted to the spear, â€Å"See nothing worthy to have been its mark† symbolizes that the soldier wasn't â€Å"worthy†, or important enough to have come to lie permanently in the â€Å"dust†, or the earth. Although society couldn't see a larger picture, and no meaning behind the soldier's death, as Frost portrays as â€Å"men† who â€Å"look too near†, the soldier did, in fact, have a greater meaning to it all. Frost portrays this theory by keeping the lance, or solider â€Å"pointed as it ploughed the dust†, meaning the solider was pointed in the right direction in his life.Lastly, Frost describes the burden that is created from our weapons, but shows us that the soldier will be triumphant after his death. Our missiles always make too short an arc. They fall, they rip the grass, they intersect The curve of Earth, and striking, break their own; They make us cringe for metal-point on stone. But this we know, the obstacle that checked And tripped the body, shot the sprit on Further than target ever showed or shone. â€Å"Too short an arc†, and â€Å"they intersect†, symbolizes that our weapons are designed to come down to earth and destroy. Break their own† and â€Å"metal-point to stone† symbolizes that once the weapons do come down, they will destroy their own race and their creations. The soldier though, â€Å"tripped† and â€Å"shot the sprit on,† depicting that he is in a better place now. And the soldier is now at peace. Robert Frost used rhyme to keep the reader's interest, and implemented it very cleverly into his poem. The last word in the first line of his poem rhymes with the last word of the fourth line.And the last word of the very next line rhymes with the last word of the eighth line, which is the same interval of lines between the first and fourth lines. This pattern continues throughout the poem, and the lines that are in the middle of these intervals, also have their last words rhyming with each other. In conclusion, Robert Frost paints an image of a passed soldier that many may have been forgotten. Although only few will see the bigger picture behind the soldier's death, the soldier's sprit has moved on to a place where it can't be exposed anymore; â€Å"Further than target ever showed or shown. â€Å"

Firoozeh Dumas Essay

â€Å"To deny someone and education is not just a crime but a sin, because you are denying that person the opportunity to realize who he or she is meant to be. † This quote represents Firoozeh Dumas’s view on learning and becoming the person that she is today. Through her hardships, struggles, good times and the bad times, she has matured and learned a great deal. In the autobiography Funny in Farsi by Firoozeh Dumas, the themes or clashing cultures, new environments, and learning through experience comes into play. The story begins as Firoozeh moves with her family to the United States in 1972, as a seven-year-old. From the moment her airplane lands, she starts to see differences; not only in the geography of the land and the appearance of the people, but the look of the whole place. She is used to bustling cities in Iran, crowded with enthusiastic workers, shoppers, and people socializing. In contrast, her new neighborhood in America seemed fairly unexciting; she describes it as uniformed houses, all the lawns in perfect order, as if everything was constantly being maintained to achieve the ideal look. But little did she know that this was only the beginning of differences. Entering a new school would open a whole other orbit of biculturalism. As she enters school, she sees everyone; completely different looking from her, and all of them fluent in English. Curious classmates peered around her desk, examining her from head to toe trying to figure out who she is; what type of creature she is and where she comes from. To make things even worse, Firoozeh’s mother decides to attend school with her, to learn proper English. This leads to ultimate humiliation for Firoozeh. Not only is she an immigrant student, but an immigrant student with her mother in elementary school with her. Students constantly ask her where she comes from, as if she’s an alien of some sort. She slowly learns to respond by saying â€Å"You know, the country where Persian cats come from. † She hopes to one day learn English properly so she can fit in and communicate with her fellow students. Her first day is completely confusing as she tries to embrace all that is happening around her. On the way home, the bus driver drops Firoozeh and her mother a few blocks away from their house. Not so familiar with the location, they get further confused and can’t recognize their own home. To them, the homes all look alike, and can’t distinguish their own from the rest. These incidents represent the difficulties that Firoozeh goes through in her first couple of months in America. However, after a couple of months time, she learns more and more about the American culture and believes she is on her way to â€Å"Americanization. † During summer vacation, the family celebrates their first year completed in America by voyaging to Disneyland. Being a child, Firoozeh is completely star-struck and amazed by the tiny world created for the sole purpose of entertaining people. All her favorite Disney characters that she had only heard the names of in Iran were now walking amongst her in real life! Firoozeh wasn’t the only one who enjoyed herself. Her father Kauzem described Walt Disney as a â€Å"†¦ genius, a man whose vision allowed everyone, regardless of age, to relive the wonderment of childhood. † (p. 17) Their lives in America seemed to be improving, until the Iranian Revolution ten years later. Firoozeh, now a seventeen year old, was again suffering from racism everywhere she went. People were now staring at her again, questioning her and calling her a terrorist, just because of what was happening in her country. The pain of not fitting in was now something she became accustomed to, and she decided to overcome it by further educating herself. She was thankful to have the opportunity to be educated, and she wanted to take advantage of her chance. Firoozeh spent high school learning French, until she got fluent in it. She was offered an opportunity to travel to Paris for two months because of her immense skill and fluency at the language. There, she again faces racism, where she is interviewed and labeled as a seventeen-year-old spy. She begins to ignore the racism around her, and advances in her studies. From education, she learns who she really is. The strength is now ingrained in her and she knows who she is: a young Iranian woman who has succeeded through many hardships. Nothing can stop her from learning, the main factor that helped her develop her personality. The main conflict she faces over and over again throughout the story is intense racism and not being able to fit in with every other American. By end, she realizes that by using education she can overcome all her struggles. Firoozeh Dumas ends up marrying a Frenchman who she meets in college, and they both live happily together. She realizes that her own encouragement and drive to study has brought her all the way to college, and finds her a perfect partner. As she said before, education is what helps a person realize what they are meant to be. In my opinion, the character goes through many hardships; and just as things begin to turn up, she again falls into another political conflict because of the Iranian Revolution. With these multiple problems she has to face, she realizes that one key factor can help her survive through it all: education. She knew that as long as she kept studying and taking advantage of the right of education, she will succeed; and she did. I think she dealt with her hardships perfectly and came out extremely strong at the end. This book is an ideal representation of an immigrant girl coming from Iran. It shows the perfect perspective of what someone like Firoozeh might think, and the problems they will face. It gives an opportunity for the reader to advance their knowledge on a new culture, to see an Iranian immigrant’s point of view. By adding some humor in the story, it becomes even more entertaining and interesting to learn about Firoozeh’s struggles. This book has given me an increased amount of respect for people who come from a different country. Firoozeh’s education helped her go extremely far and be successful in life, and I hope the same will happen to me because I’m blessed with the right of education that Firoozeh describes.

Quote The Raven The Golden Office Rules

Quote The Raven The Golden Office Rules Here it is– another episode  of  #QuoteTheRaven,  TheJobNetwork.com’s  expert job-seeking job-keeping web series!  In this episode, host and job-keeping extraordinaire Raven Chiara welcomes special guest, Gary Bandit. Brace yourself for tried true  advice that’s  going to keep you at your job out of HR.  Watch the video check out the tips below! Tips in this episode include:How to talk about your weekend: Went to Burning Man last week? Maybe don’t highlight the spiritual-drug-filled-mind-beinding-life-altering-rave-naked-bug-filled extravaganza to your Don Draper-esque CEO. Instead, focus on the nature and fresh air†¦and put it in a British accent. Or how about a game of squash? That already sounds responsible†¦here comes that promotion, Junior!Compliments and jokes with your coworkers: Bad jokes suck. What’s worse? Offensive bad jokes. Avoid making a crack about someone’s race, religion, creed, and orientation. Besides, Creed fans are bizarrely defensive.Discussing a woman’s looks: Stay away here, especially all the guys out there. Nobody wants to mistake something you say for SEXUAL HARASSMENT. Raven and Gary suggest the only safe thing to say, if you really want to, is â€Å"nice nails†.Speaking of nails, stop clipping your nails at your desk†¦or at work. #grossFood habits in the office: Your food is good. I am sure you think so. The rest of us think it smells foul. Just stop. You know it stinks. You are self-conscious about it. Don’t blow up the microwave with last night’s fish and chips leftovers. Please. Stop. Now.Use the hashtag #quotetheraven and tag @thejobnetwork, @ravenchiara, or @whybegee to let us know what you think of the show, your nightmare stories from the office, and any questions you have about job seeking and job keeping.- - Missed the previous episodes? See The ABCs of Job Searching here.

Happen vs. Occur

Happen vs. Occur Happen vs. Occur Happen vs. Occur By Maeve Maddox Anyone who watches U.S. television has seen the pharmaceutical ads that feature deliriously happy healthy-looking people frolicking with pets and loved ones as a Voice Over enumerates the serious side effects that can â€Å"happen† if they ingest the product being advertised. My initial reaction to these ads was that more precise synonyms for happen had gone the way of pallor, a once common word that’s been replaced by paleness. After all, advertisers must simplify language for the masses. Now, however, I believe that the repeated use of happen in ads for medications is a deliberate choice meant to distance the products advertised from the grim possibilities listed in the warnings. Consider the different connotations of the following statements: Severe bleeding or death may happen. Severe bleeding or death may occur. Severe bleeding or death may result. There’s not a lot of difference between happen and occur, butthanks to the expression â€Å"Stuff happens,† happen is closely associated with blind chance. Things that â€Å"happen† can’t really be anticipated or guarded against. Occur is a bit more definite, even in pharmaspeak, as in this warning on a bottle of niacin: â€Å"Discontinue use and consult your doctor if any adverse reactions occur.† Result is altogether too definite a word as it means â€Å"to arise as a consequence, effect, or outcome of some action, process, or design.† For variety in your own writing, here are a few other ways to convey the idea of â€Å"happening†: take place come about follow appear develop arise ensue crop up transpire materialize present itself come to pass eventuate turn out befall Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:30 Synonyms for â€Å"Meeting†How to spell "in lieu of"List of 50 Compliments and Nice Things to Say!

Visit to a place of worship Essay Example | Topics and Well Written Essays - 1000 words

Visit to a place of worship - Essay Example In this way we can ease our minds of anxiety, fear, and care. Although salvation does not depend on going to church, and a Bible is not necessary to get to heaven—a personal interest in Christ is the one thing needful; yet there is no denying that our edification in public worship depends greatly on the kind of prayers that are prayed. for what we require for our physical and spiritual well-being. It is true, as our Lord says, that our heavenly Father knows all our needs before we pray, but he likes to hear us ask him and turn to him with our petitions. The Bible teaches us that â€Å"every good gift and every perfect gift is from above, and cometh down from the Father of lights, with whom is no variableness, neither shadow of turning† (James 1:17). God is the source of every blessing and is unchanging and faithful. Since that is so, then it is clear that we must go to him for what we need, and we may go with confidence for he bids us come, and because we come in the name of his dear Son, Jesus Christ. The church main service started a little bit late than their usual time because there was a baptismal ceremony. For one to qualify to be Baptist in that church, one had to be born again and had to go for a three month course. The pastor said that those who brought their children to be baptised, they brought them as believers. The infants were baptised as the seed of godly parents, and the godparents and parents are exhorted, as believers, to pray that the child may be born again and encouraged to lay hold on the promises made. And as the child of believers, the infant when baptised, is pronounced â€Å"Regenerate†, and thanks are given for it. On that day, I realised that one of the delightful parts of worship is the singing of God’s praises. Praise is different from thanksgiving. We praise God for what he is, holy, almighty, gracious, merciful, wise, all-knowing. These are some of the attributes of God. We praise

B202A Essay Example | Topics and Well Written Essays - 2000 words

B202A - Essay Example Opportunities for career growth abound in the organization for employees to achieve self-actualization. Herzberg’s two-factor theory of motivation suggests that ‘motivators’ deal with aspects of work and include work, promotion, achievement, responsibility and recognition whereas ‘hygiene factors’ deal with the context in which the work is rendered and includes working conditions, interpersonal relations and supervision. Amongst Kellogg’s various initiatives to make the organization a good place to work and a desirable employer of choice, the company has a ‘Fit for Life’ program that enables employees to use fitness centers, get free health checks as well as annual fitness assessments. The company uses flexi-time, home working, part-time working, job sharing, career breaks, parental leave et al. as motivators. Herzbergs hygiene factors correspond to Maslows physiological, safety and social needs (basic pay, work conditions) whereas Herzbergs motivators corresponds to Maslows esteem and self-actualisation needs (recognition, growth, achievement). Employees are often cited as the most importance resource that an organization has. Motivated employees go that extra mile to ensure that their organization is ahead of competition. Having a motivated work force accords numerous benefits to an organization: Save Costs: Motivated employees are more involved in their work. They tend to go beyond the call of their duty, apply their minds and suggest product and/or process improvements for the organization. Any such innovative idea given by the motivated workforce has the potency to save massive amounts of money for the organization. Reduction in Employee Turnover: Employee turnover costs an organization dearly. In case the replacement is not found immediately, it may hamper the smooth functioning of the organization. In addition to the time and money

Porter's generic strategies Case Study Example | Topics and Well Written Essays - 250 words

Porter's generic strategies - Case Study Example The cost leadership strategy has enabled the U.S airways to increase profits by reducing costs that are incurred by the airline, and also enable them to increase the market share by putting cheaper prices while still making a favorable profit on each sale they make (Kossowski, 2007). The U.S airways has made this strategy highly efficient since they have; access to the capital needed to spend in technology that bring costs down, efficient logistics and low cost requirements on labor, materials and facilities. The U.S airways has also applied the differentiation strategy, which involves making their products and services unique and more presentable than those of their competitors, hence making them more efficient in the airline market (InfoRefuge, 2012). Focus strategy used by the U.S airways entails concentrating on a market and providing it with low costs or well-specified products, which eventually builds a strong brand loyalty amongst their customers making it more attractive comp ared to their competitors. Airline competitors have been outdone successfully by the U.S airways because of the airlines use of the Porters generic strategies, which ascertain that they are more competitive and get a greater share of the

Company Contract: Constitutions and Director Role

Company Contract: Constitutions and Director Role Question 1. Is the contract enforceable against Beanstalk Ltd owing to the fact that Jack did not have the capacity to enter into that kind of contract? Employees of a company have a clear mandate on their powers and this are usually spelt out in the in the articles and memorandum of association of a given company. The corporation act has come in handy to address this scenario. Section 124 dwells on the powers of the company and its legal status. Sec 124 (2) provides that a company legal capacity to do a particular thing is not affected by the fact that the company interests are not served by doing it. Section 125 of the CA is to the effect that a company constitution may have an express restriction on the way a company may exercise its powers. Suffice to note that the exercise of a power by the company is not invalid merely because it is contrary to an express restriction or prohibition in the company’s constitution. Subsection 2 is to the effect that an act done by the company is not invalid merely because it is contrary to or beyond any objects in the company’s constitution. Sec 126 is to the effect that an agent appointed by the company and he has the power to make, vary, ratify or discharge a contract. The person may be exercising express or implied authority and on behalf of the company. The power may be exercised without using a common seal. The court always takes the view that the duty to act in good faith in the best interests of the company means that the directors must act in the interests of the shareholders as a collective group as illustrated in the Greenhalgh v Arderne Cinemas Ltd[1]. In addition to the above sections, section 128 entitles one to make assumptions in section129 in relation to dealings with a company. The company is not entitled to assert in proceedings in relation to the dealings that any of the assumptions are incorrect. Section 130 on the other hand is to the effect that a person is not taken to have information about a company merely because the information is available to the public from ASIC. Section 128(4) is to the effect that a person is not entitled to make an assumption in section129 if at the time of the dealings they knew or suspected that the assumption was incorrect. Section 129(b) details the presumption in section 128. Section 129(2)(b) is to the effect that one may assume that a director has authority to exercise the powers and perform the duties customarily exercised or performed by a director or company secretary of a similar company. In our case scenario Beanstalk is obligated to pay even if Jack surpassed his powers unless they can prove that Giant ltd were aware of the limitations imposed on jack and they disregarded them. The Beanstalk constitution was available in the public record and Giant ltd had an obligation of knowing and complying with the con tents Section 130 of the CA serves to address the issue of notice on the limitations imposed on the directors or agents of the company. It provides that the company cannot escape liability on the premise that the person dealing with the company should have been aware of the limitations. The two Sections just before section 130 are of the following effect: Section 128(4) is to the effect that a person is not entitled to make an assumption in section129 if at the time of the dealings they knew or suspected that the assumption was incorrect. Section 129(b) details the presumption in section 128. Section 129(2)(b) is to the effect that one may assume that a director has authority to exercise the powers and perform the duties customarily exercised or performed by a director or company secretary of a similar company. One also need to look at the organic theory which states that where the agents of the company acts within the boundary of powers conferred to them by the company constitution or replaceable rules, then they are deemed as being the company itself as was illustrated in Northside Developments Pty Ltd v Registrar-General[2]. But this may always turn out not to be true as was espoused in the case of Smorgon v Australia and New Zealand Banking Group Ltd[3], where it was observed that such an act requires the attribution of mental states to corporations Company’s legal capacity At common law the company could only enter into legal obligations only if its’ constitution so authorizes. Any part to the contract was deemed to be aware of any restrictions contained in the constitution of the company. Capacity is catered for under Corporations Act 2001. Section 124 accords the company the same legal capacity as an individual and this encompasses power to make an agreement. S 125is to the effect that performance of an act including entry into an agreement by the company will not be invalidated merely on the premise that its beyond the power of the company’s constitution. Thus Giant limited will not be stopped from staking it claims of payments merely because Beanstalk limited had made it constitution public as provided for under s125. Section 128 and 129 are to the effect that where one enters into any dealing with the company on the belief that he is dealing with the right person, then the company will have to honor its obligations. Thus despite the constitution being made public, section 129 and 130 states that the company is still bound by the acts of it officers who are duly appointed to carry out such a task. Thus beanstalk will have to prove that despite Giant ltd being aware of the limitations, they violated what was in the public domain. Question Two Pan Ltd is a company without a constitution. At a members meeting five items of business were passed as special resolutions and placed in a new constitution of the company. These were: that dividends can only be paid if they have been recommended by the directors and declared by the members; Dividends Dividends are the payments made out to shareholders when the company is a going concern and if the directors have approved such payments. They can only be paid if the company assets are sufficiently in excess of its liabilities immediately the dividend is declared and if the dividend is fair and reasonable to the company shareholders as a whole and this does not prejudice the company ability to pay its creditors. This is governed by sections 254T and 254U. (b) That the transfer of shares in the company requires the approval of the directors; Transfer of shares A shareholder in a company who wants to terminate his relationship with the company may decide to offload his shares by way of sale. The shareholder may encounter some difficulties if he wants to sell the shares to an outsider of the company. Some of the difficulties which may arise under the replaceable rules are: The directors have the discretion to refuse to transfer the shares and There might a restriction in the company constitution (if any) on shares transfers. Sections 707. Section 140(2) stipulates that a member may refuse to be bound by modifications after becoming a member if such a modification imposes or increases restrictions on the right to transfer the shares already held by the member, unless the modification is made: or (i) in connection with the company’s change from a public company to a proprietary company under Part2B.7; or (ii) to insert proportional takeover approval provisions into the company’s constitution. Thus the discretion of shares transfer lies with the directors unless a contrary intention as envisaged in section 140 (2) is adduced. that Wendy Weird be a director of the company for life; The CA doesn’t set the specific time for retirement of directors. One can only fail to serve as a director under the circumstances contemplated in Part 2D 3 of the CA. this can be removed by members through the annual general meeting, through resignation or incapacity. To this end one can be a director for life. Those directors of the company are to be appointed by Wendy Weird; A director may appoint another director under section 201 H (replaceable rule—see section135). A person can be appointed as a director with a view of the company establishing the requisite quorum for a directors meeting. Section 201J provides that the directors of a company may appoint 1 or more of themselves to the office of managing director of the company for the period, and on the terms (including as to remuneration), as the directors see fit. To this end Wendy can be appointed under the conditions envisaged in the above sections. That the directors may issue the company’s shares only with the approval of the members. Directors have the powers to issue new shares as provided for under section 254D. Before issuance of new shares of a given class, the directors of a proprietary company must offer them to the existing shareholders of that class. The directors must give the shareholders a statement setting out the terms of the offer. Question Three In order to obtain the funds necessary to expand its business Growth Ltd is to make a $M20 share issue. Advise the directors of Growth Ltd over the following matters. REQUIRED: Can the funds be raised from existing members or anyone else without a prospectus? (2 marks) There are several ways of raising funds by companies in Australia. Public companies (i.e. those with more than 50 non-employee shareholders) can raise funds from the general public by issuing securities. Private companies (ie proprietary limited companies that have no more than 50 non-employee shareholders) on the other hand can raise funds: From existing shareholders and employees of the company or a subsidiary company, and from the general public if the fundraising does not require a disclosure document. Section 708 is to the effect that any personal offers of a body of securities do not require disclosure to the investors. But this doesn’t apply to offers which might amount to indirect issue. Vital documents one is supposed to give potential investors when raising funds? As a general rule of procedure, if a public company is desirous of raising capital or offering securities for sale (for example shares or debentures) a disclosure document must be availed to the potential investors. This is document whose main purpose is to describe all regulated fundraising documents for the issue of securities (for example shares or debentures). All companies which are allowed to raise funds can use a prospectus. A company also relies on an offer information statement or a profile statement and this is informed by the type of fundraising one intends to carry out and whether the restrictions imposed by virtue of using these documents are satisfied. Offer information statements An offer information statement (OIS) has in it a lower threshold for disclosure but can only be used for fundraising up to $10 million. If the company intends to use an OIS then it is required to include a copy of an audited financial report with a balance date within the last six months. Profile statements This is a document which sets out limited key information in relation to the company and the offer. This kind of statements can only be relied upon if ASIC has approved their use. To this end a company can raise funds from without reliance on the prospectus. In summary, a disclosure document is not required when: an offer is a personal offer, and if: offers or invitations have been made to fewer than 20 persons in the previous 12 months, and the new offer will not result in more than $2 million being raised in that 12 months; Note: you must not advertise the offer when you rely on this exemption the offers are made to specified people who are presumed not to need disclosure because of their financial capacity, experience, or wholesale status; the offers are made to current holders of the securities; no money or other form of payment is payable for the securities; other disclosure regimes under the Corporations Act apply (i.e. takeovers, schemes of arrangement); The offer is made by certain types of financial institutions. Will the directors be safe from prosecution if they provide to investors in a prospectus everything they know that is relevant about the investment? (2 marks) The Corporations Act does not detail out everything that ought to be included in the prospectus. But section 710 is to the effect that a prospectus must contain all information that the investors (and their professional advisers) would reasonably require, and reasonably expect to find in the prospectus. This information should be availed so that the investors can make an informed assessment of material matters relating to the company and these do include: †¢ The assets and liabilities, financial position, profits and losses and prospects of the company. †¢ The rights attaching to the securities being offered. Some other information such as terms and conditions of the offer, disclosure of certain payments made to the directors and advisers in connection with the IPO and the expiry date of the prospectus must be contained in the prospectus. To this end the directors will be immune from prosecution as they will not have breached any requirement bestowed on them. If the company issues a prospectus and the directors then become aware that there is a false and misleading statement in it, what alternatives are available to them under the CA? (3 marks) Where a company directors have become aware of a false or misleading statement in the prospectus which has already been issued to the public, the can petition the ASIC to issue Stop Orders. Though these are the preserve of the ASIC to issue this can be sought so that the issues can be rectified on time. Stop orders: what they are and when we will issue one section 719 A stop order is an administrative mechanism that allows ASIC to prevent offers being made under a disclosure document where we believe it contains: a misleading or deceptive statement an omission of information required to be provided under the legislation, or a new circumstance has arisen since the disclosure document was lodged. Where a stop order is issued on a disclosure document, then the company is not allowed to offer, issue, sell or transfer its shares while that order is in force. An interim stop order may be sought for up to 21 days during which time the company will be accorded a hearing to put across its views to an independent delegate. It’s after the hearing that the interim stop order may be lifted or a final stop order on the disclosure document may issue. . Does the CA provide any protection for directors where funds are raised under a prospectus that contains a misleading statement? (3 marks) The liability for directors under corporation falls under section 1308, which provides inter alia that misleading misstatements amounts to a crime and such an offence, is one of strict liability. The CA offers protection to directors by availing the following defences. There are a range of defences available to potential civil and criminal liability, some of which include: †¢ The ‘due diligence defence’, that is, that the person has made all enquiries which were reasonable in the circumstances and having made these enquiries, they believed on reasonable grounds that a statement was not misleading or deceptive or that there was not a material omission from the prospectus. †¢ Where a new circumstance has arisen and it can be established that the person was not aware of the new matter. †¢ Establishing that the person reasonably relied on information provided by someone outside the company, such as a professional adviser, for statements contained in the prospectus But the director should not conceal such information when it comes to his attention. [1] [1946] 1 All ER 512 (CA) [2] (1990) 170 CLR 146 [3] [1976] HCA 53 Is Globalisation A Threat Or An Opportunity? Is Globalisation A Threat Or An Opportunity? Is globalisation a threat or an opportunity for business? The key objective for any business organisation is to maximise profit, if a manufacturing or service industry in any country is progressive in their field of practice, there maybe a need for them to invest or open other subsidiary operation in other country where there is a rising demand for their goods or services Sloma (2004). Furthermore, (Post et al, 1999:146) states that globalisation consist of assembling goods from components produced in several nations, buying of raw materials from overseas suppliers or selling finished goods or services to customers in other countries, also (BBC, 2011) defines globalisation as the involvement of the world becoming highly interconnected as a result of increased cultural and trade exchange. Therefore this essay would explain the cause/effect, opportunities and threat of globalisation on businesses. The main causes of globalization may; trade liberalisation, transportation, and communication (Bhagwati et al, 1983). In trade liberalisation, legislation reducing trade and foreign direct investment have been relaxed. Some governments offer tax incentives to persuade overseas companies to invest in their country, this maybe linked to what is known as free trade (BBC, 2011). Transportation is relatively becoming cheaper, fast and easy to access. People travel for holiday, business, migrate and emigrate from one country to another. Businesses organisations can ship goods and raw materials between countries more easily making goods and services from all over the world available to consumers. While communication, the internet, telephony and the television have paved way for free flow of information and ideas. Outsourcing is a example these, thus a businesses organisation in a country can have a call centre in another country answering calls from customers of the main country. One of the main effect of globalization is inequality, this refers to the income disparity that exist between countries across the world. It maybe argued that globalisation contributes in creating more wealth in developed countries, thus it does not help to close the gap between the worlds richest nations and the worlds poorest King King (2005:199). The internet can be viewed as an opportunity of globalization for businesses. The internet can also be seen as a gateway to participate in the game of globalization (BBC, 2010). Through the Internet, business organisations have been able to go beyond borders, to reach their end customers with their goods or services, thus this could be referred to e-commerce. Communications can be made quickly and easily to any anywhere in the world, but at the same time businesses are exposed to big competition, Holton (1998). There are millions of websites on the Internet, despite the seemingly easy participation, the reality of the Internet can be seen as oligopoly, Sloman (2004). Furthermore, with the internet playing a roll in globalization. It may be good for a business organisation to have access to anyone anywhere in the world, but it also exposes the business to competition. In the internet competition, winners are very few, which creates a big gap between the large and small business. Howev er, there are still opportunities for small business in the world of globalization. This could be; the variety of cultures, languages, social systems and customs, etc. Take the differences of language for illustrative example. Your website may not be seen by customers if it is only in English. Actually, many web pages in the Internet are written in English. However, the business should know there are many languages in the world. If a business website has a page in a different languages, their competitors may be reduced. Another key opportunity for business, is the transfer of technological advancement and knowledge in globalisation. Corsi (2000) points out that this has led to growth in innovation and better techniques of production to business. The main result of this is the growing income and appreciation of the companys economic achievement. Foreign migrants coming to work in multinational companies contribute to the knowledge of developing businesses thus which makes the business more efficient. Economic policies, management techniques and Increased knowledge about production methods present invaluable inputs in small businesses (SME) King King (2005). In globalization there are opportunities of cheap labour for business organisations, thus Jennifer (2005) argues that developing nations are encouraged to open their economies to international trade, with the aim that free trade would bring development and prosperity. Opening its economy to international trade does not translate to economic development and instant prosperity for developing countries, but rather it signifies the exposure of the developing economy to multi-national corporations and foreign direct investors, many of which seek to expand their operations in developing economies because of the cheap labour available in these economies. Growing portions of these cheap labour sources consist of women and MNCs have been accused of intentionally hiring economically and poor educated deprived women to reduce labour costs. With cheap labour a clothing company in the UK can sell a shirt for  £60 that cost less than 10 pence in labour to produce. While globalisation may be seen as an opportunity for big businesses, it can also be argued to be a threat to big and small businesses (SME). Carper (2010) argues that energy and transportation costs increases when jobs are outsourced, as big businesses revise their business strategy and produce goods overseas. Customer service often decreases as companies pay for their goods to be transported from a foreign warehouse to their before being dispatched to the customer. Call centers, are also affected by globalization, as its being flooded with clerks who do not speak fluent English. As energy use increases, domestic supply costs increase as more businesses compete for natural resources. Intergovernmental relations between two countries can have an influence on multinational corporations. For example, If two countries are are war, there will be no trade between them. Furthermore, business operations may be influenced by the political ties of host and home country governments even when there is no war. The United States and Japan have had an important, but difficult, relationship since the end of World War 2. The United States helped rebuild Japans steel, auto industries and shipbuilding , and by the 1970s Japans productivity had increased massively. It used its efficiencies to export steel, automobiles, and semi-conducts to the big U.S. Market. The United States has shifting political relations with Great Britain, China, Russia and Brazil, and many other nations. Economic relations are affected, for better or worse, by political change, and national political priorities shape business relations. The United States, for example, banned U.S. Manufacturing industries fro m selling military products to countries that government agencies believe may be a threat U.S. Security; it restricts high technology exports; and it has banned U.S. Companies from doing business dealings in Cuba (Post et al, 1999:159). Increased Competition is another main concern, as it is threat to domestic businesses. Government of developing countries are faced with this problem as they look to export more and import less to increase the countrys GDP. Globalisation threaten domestic companies as domestic businesses have to compete with foreign business organisation, they are forced to raise their customer satisfaction levels and standards in order to survive in the market. In addition, In developing countries, this is disturbing for domestic companies as they are unable to contend with foreign companies as they are too dependent on the government for funds and therefore lack competitive edge. And also, this is were the government moves in to protect small companies by creating trade barriers and imposing tariffs on imported products. Protectionism does not apply to only developing countries but also developed countries also have the highest trading restrains, Borkakoti (1998). In conclusion, it appears to the author, based on what this essay talks about to point out that globalisation can be an opportunity also a threat to large and small business. Furthermore, globalization has played a big role in the movement of goods and service, making resources available to consumer, it may be argued that globalisation has created global expansion for big business as it has paved the way for small domestic businesses to export their goods or service. However globalization has its disadvantages as well, because of its vulnerability to intergovernmental relations (in the case of war) and its opens domestic businesses to foreign competition. REFERENCES Anup, G (1997) E-commerce security : weak links, best defenses. Oxford: Wiley. BBC (2010) Globalization. Available at: http://www.bbc.co.uk/schools/gcsebitesize/geography/industry/globalisation_rev1.shtml [Accessed: 14th March, 2011] Bhagwati, J. N, Panagariya, A., Srinivasan, T. N. (1983) International Trade. 2nd edn. Massachusetts: The MIT Press. Borkakoti, J (1998) International Trade. London: Macmillan Press Ltd Carper, T (2010) The Threat of Globalization. [Online] Available at: http://www.thaynecarper.com/globalization/ [Accessed: 20th March, 2011] Corsi, C (2000) Innovation and market globalization. Amsterdam: IOS Press. pp9 Holton, R. J. (1998) Globalization and the nation-state. London : Macmillan Press. Jennifer, M. (2005) The Double Edge of Globalization. Available at: http://www.allacademic.com//meta/p_mla_apa_research_citation/0/7/0/6/8/pages70681/p70681-1.php [Accessed: 14th March. 2011] King, P King, S (2005) International Economics and International Economic Policy. 4th edn. New York: Irwin/McGraw-Hill Post, J., Lawrence, A., Weber, J. (1999) Business and Society. 9th edn. Boston, MA: Irwin/McGraw-Hill. Sloman, J. (2004) Essentials of Economics. 3rd edn. Harlow : Financial Times Prentice Hall