DEMAND MANAGEMENT AND ENERGY STORAGE Essay Example | Topics and Well Written Essays - 3000 words

DEMAND MANAGEMENT AND ENERGY STORAGE - Essay Example Decreasing generation would technically increase the dependency on conventional resources and that it will not entail additional costs. The third section explores the optimal combination of different renewable energy sources for Scotland. Although a national report says that there is not right mix that would work best for the country, the combination of wind and marine power is recommended nevertheless. Finally, the fourth section discusses the importance of energy storage for renewables. It further explores additional storage facilities that Scotland would need to effectively accommodate future demand. This report concludes that fully realizing the potential of Scotland will make the country one of the largest sources of renewable energy, thereby affecting demand in the global scale. II. Scenarios for Generating Renewable Energy: Impact on Demand Management A. Background Renewable energy is a major potential alternative to moderating the effects of climate change. However, renewable energy sources only account for 19.6% of global electricity and 13.5% of global energy demand (IEA, 2004 cited in Neuhoff, n.d.). While they are indeed limitless and reduce costs of operations in energy generation, renewable sources produce an unreliable energy supply since the weather, on which renewables greatly depend, can become very unpredictable so that its generation may not come in consistently large quantities that meets demand. Generation of renewable energy relies on several technical, economical, and social and environmental factors (Kopacek & IFAC, 2006). Much of the carbon emissions come from conventional electricity consumption and transportation but renewable energy sources encourages a harmless ecological exploitation because they do not give off hazardous byproducts (e.g. carbon dioxide) upon consumption. In the United Kingdom, Scotland generates 50% of country’s renewable energy chiefly from wind, hydropower, marine and biomass sources (Great Britain House of Lords, 2008). As a matter of fact, Scotland has approximately 60 GW of raw renewable electricity sources that could make the country a world leader in renewable energy generation (Scotland, 2009). The country can generate renewable energy five times more than it consumes (McDermott, 2010). But the challenge remains, however on the transmission of this energy potential in which regulatory, financial, logistical, and environmental factors should be taken into account especially in improving the grid network and the policy considerations (Scotland, 2009). The Scottish Government, in response to its commitment to reduce carbon emissions by at least 42% in 2020, aims to â€Å"flex generation [of electricity] to meet demand, and ...flex demand to meet generation† (Scotland, 2010a). Taken from a national report, the following scenarios present how RE generation affect demand management in Scotland. In all three scenarios, demand levels are satisfied. In the second and third scen arios, supply will exceed demand with transmission upgrades, constraints approaches , and reduction of demand in consideration. B. Scenario 1 The Scottish Government had recently increased its renewable target to 80% for 2020 due to the expansion in wind power through which renewables may be

What makes Us Happy Essay Example for Free

What makes Us Happy Essay Endorphins are considered the best and most legal way of achieving a high Nathan Altman said in his Endorphins Question and Answer article. Endorphins are polypeptides that are produced in the brain. They are able to bind to the neuro-receptors in the brain to give relief from pain. Endorphins can be accredited with the affect that exercise has on the brain. The so called runners high is a result of endorphins being produced in the brain. Discovered in 1975 endorphins are one of several substances in the brain that resemble morphine. These substances were referred to as opoids. The polypeptide endorphin contains thirty amino acid units. Opoids are considered stress hormone like corticotrophin, cortisol, and catecholamines (adrenaline, nonadrenaline), and are created by the body to reduce stress and pain levels. Endorphins are usually produced during periods of extreme stress and naturally block pain signals produced by the bodys nervous system. The human body can produce at least 20 different endorphins with possible benefits and uses that researchers are investigating. The Beta endorphins seem to be the endorphin that has the strongest affect on the body during exercise. This type of peptide hormone is formed mostly by Tyrosine, an amino acid. The molecular structure of this chemical highly resembles morphine but as different chemical properties. Endorphins are believed to have four significant effects on the body and mind they enhance the immune system, relieve pain, reduce stress and postpone the aging process. Scientists have also found that beta-endorphins can activate human NK (Natural Killer) cells and boost the immune system against diseases and kill cancer cells. Athletes often experience a second wind rather than feeling pain and exhaustion. Toward the end of a race many runners feel energized and limber. DR. William Straw M.D physician for the San Jose Sharks, at some point you may feel a little more energetic and you can kick-in when you did not feel  like you could kick-in before. Endorphins can be released in various amounts for different people. One person may experience and endorphin rush after ten minutes of intense exercise while it may take another thirty minutes before they start to feel their second wind. Production of endorphins can increase 200% from the beginning to end of sexual activity. Dr. Candace Pert, Ph.D. of Johns Hopkins University, have documented the connection between orgasm and endorphins. Physical contact as well as sexual activity plays a role in the production of endorphins. The homormone oxytocin is also produces during prolonged physical contact and sexual activity. These two chemicals together act as natural opiates. Exercise has an affect on the brain that is accredited to many things. Endorphins play a role in the stress release one feels after a workout, but many other factors also contribute to euphoric feelings. Relaxation and deep breathing release tension and can create a calming affect. The feeling of accomplishment that a person feels after conquering a goal can also create confidence and alleviate depression symptyoms.

Daimler Chrysler Merger Essay -- GCSE Business Marketing Coursework

Daimler Chrysler Merger Daimler Chrysler is the result of merging Daimler-Benz and the Chrysler Corporation in late 1998. The merger was to be one of the largest on record, and the beginning of a new wave of mergers sweeping through the automotive industry. Although the companies were manufacturing generally similar products, the differences between those products could not be wider. Chrysler was known for a product line consisting of mini-vans, light duty trucks, and four-wheel drive off-road vehicles; Daimler-Benz was known for its luxury brand of Mercedes-Benz vehicles and medium and heavy-duty over-the-road trucks. Merging the two companies entertained the idea of one entity possessing a product line covering nearly every type of wheeled vehicle. Daimler Chrysler’s strategy was to maintain separate brands and images, following its internal book, â€Å"Guidelines for Daimler Chrysler Brand Management.† This book outlined a strategy consistent with a clear separation of Mercedes-Benz and Chrysler brands. No sharing of common platforms, factories, or dealership networks was allowed. In effect, the two companies were to be run as separate entities; even the headquarters were to remain separate. It would appear a strategy consistent with these goals would severely limit any anticipated synergies of the merger. Upon completion of the merger, an industry wide overcapacity existed, and economic conditions suggested a further slowdown in auto sales on the horizon. Medium and heavy-duty truck sales were slowing down, Mercedes-Benz was facing stiff competition from the luxury Japanese car market, Chrysler was experiencing lackluster sales, and clearly, costs needed to be cut. The result was Daimler Chrysler’s announced layoffs of 26,000 employees and the idling of several assembly plants in North America. It became apparent to those outside the organization that the merger was more of a takeover by Daimler-Benz than a â€Å"merger of equals.† Clearly, Daimler-Benz emerged as the leading entity and named many of its executives to the board of directors. Chrysler’s management took a back seat, and the former Chrysler CEO was given a lesser role in the new organization. Since the completion of the merger, Daimler Chrysler stock (DCX) has suffered over a 55% decline. The fundamentals of the company trail i... ...strategic alliances with MMC and Hyundai should allow rapid penetration in the Asian market. The potential synergies, if realized, should allow increased production efficiencies while reducing costs. New product lead-time could be diminished sequentially, allowing an advantage over the competition, while incorporating Daimler-Benz’s engineering facilities with Chrysler should increase Chrysler’s perceived quality without sacrificing Mercedes-Benz’s brand image. Of late, the stock price has suffered more than its peers as investors recognize the lack of synergy if the entities are not combined in at least some capacity. Combining at least some portions of engineering, design, and manufacturing should be attempted, at least on an experimental basis, if any synergies are to be realized. Merging and acquiring companies without exploiting their comparative advantages offers little or no advantages. If Daimler Chrysler is to prosper in this very competitive industry, it should explore all potential comparative and strategic advantages to minimize costs while sharing its core competencies throughout the organization to increase market share and brand recognition.

The Apology and the Republic Essay -- Philosophy Socrates Plato

Socrates was a renowned philosopher in the ancient Grecian times. His peak was around the Peloponnesian War, when the Spartans defeated the Athenians and ended the Golden Age. The reason Socrates is one of histories most famous philosophers is largely due to Plato's writings. Two of Plato's famous works include The Apology and The Republic, both written about Socrates' views about the so called "wise philosophers" of his time. The two works hold unique views about government, as well as opening the eyes of the Grecian people to the world as they knew it. In the Apology, Socrates was told by the Delphic Oracle that there was nobody wiser than him. With ancient Greece having been a prominent home of philosophy and art since before Socrates' time, the Athenian court found his proclamation both insulting and hard to believe. Socrates goes through great lengths to find the wisest of men and seeing if their reputations are in fact true. He hoped to find a man wiser than him to prove the oracles prediction was false, even Socrates failed to believe he was the wisest man. He first went to a man that seemed wise. After he spoke with him Plato quotes "I came to see that, though many persons, and chiefly himself, thought that he was wise, yet he was not wise."(77) With his certainty that Socrates was wiser, the man was insulted and hated Socrates for derailing his intelligence. Socrates then goes to another wise man, but is again let down. He still believes he is wiser. Convinced that he would not find a more intelligent man amongst wise m en, he then questioned the more "educated people", such as poets and artisans. According to Plato, Socrates says "I imagine, they find a great abundance of men who think that they know a great... ...litical figure came close to challenging Socrates' unique philosophical plan. In the Republic, Socrates' ideas of how ignorant a democracy is, is portrayed in the Apology when Socrates' proclamation resulted in death. A democracy is supposed to be about individuality and freedom, however it was contradicted when Socrates was put to death because he had ideas for a better system of ruling. He wanted a ruler to be somebody who would see truth, not shunning certain ideas and keeping others solely because it is not understood. These ideas are portrayed in both excerpts. Plato opened the eyes of many up and coming philosophers and shaped governments around the world with his teachings. The Apology and the Republic succeeded in that they spread his teachings, releasing a more truthful way of coping with societies problems rather than shunning ideas as a whole. The Apology and the Republic Essay -- Philosophy Socrates Plato Socrates was a renowned philosopher in the ancient Grecian times. His peak was around the Peloponnesian War, when the Spartans defeated the Athenians and ended the Golden Age. The reason Socrates is one of histories most famous philosophers is largely due to Plato's writings. Two of Plato's famous works include The Apology and The Republic, both written about Socrates' views about the so called "wise philosophers" of his time. The two works hold unique views about government, as well as opening the eyes of the Grecian people to the world as they knew it. In the Apology, Socrates was told by the Delphic Oracle that there was nobody wiser than him. With ancient Greece having been a prominent home of philosophy and art since before Socrates' time, the Athenian court found his proclamation both insulting and hard to believe. Socrates goes through great lengths to find the wisest of men and seeing if their reputations are in fact true. He hoped to find a man wiser than him to prove the oracles prediction was false, even Socrates failed to believe he was the wisest man. He first went to a man that seemed wise. After he spoke with him Plato quotes "I came to see that, though many persons, and chiefly himself, thought that he was wise, yet he was not wise."(77) With his certainty that Socrates was wiser, the man was insulted and hated Socrates for derailing his intelligence. Socrates then goes to another wise man, but is again let down. He still believes he is wiser. Convinced that he would not find a more intelligent man amongst wise m en, he then questioned the more "educated people", such as poets and artisans. According to Plato, Socrates says "I imagine, they find a great abundance of men who think that they know a great... ...litical figure came close to challenging Socrates' unique philosophical plan. In the Republic, Socrates' ideas of how ignorant a democracy is, is portrayed in the Apology when Socrates' proclamation resulted in death. A democracy is supposed to be about individuality and freedom, however it was contradicted when Socrates was put to death because he had ideas for a better system of ruling. He wanted a ruler to be somebody who would see truth, not shunning certain ideas and keeping others solely because it is not understood. These ideas are portrayed in both excerpts. Plato opened the eyes of many up and coming philosophers and shaped governments around the world with his teachings. The Apology and the Republic succeeded in that they spread his teachings, releasing a more truthful way of coping with societies problems rather than shunning ideas as a whole.

Green Marketing Examples

GREEN MARKETING PRACTICES OF INDIAN FIRMS Introduction According to the American Marketing Association, green marketing is the marketing of products that are presumed to be environmentally safe. Thus green marketing incorporates a broad range of activities, including product modification, changes to the production process, packaging changes, as well as modifying advertising. Yet defining green marketing is not a simple task where several meanings intersect and contradict each other; an example of this will be the existence of varying social, environmental and retail definitions attached to this term. Other similar terms used are Environmental Marketing and Ecological Marketing. Thus â€Å"Green Marketing† refers to holistic marketing concept wherein the production, marketing consumption an disposal of products and services happen in a manner that is less detrimental to the environment with growing awareness about the implications of global warming, non-biodegradable solid waste, harmful impact of pollutants etc. , both marketers and consumers are becoming increasingly sensitive to the need for switch in to green products and services. While the shift to â€Å"green† may appear to be expensive in the short term, it will definitely prove to be indispensable and advantageous, cost-wise too, in the long run. Why Green Marketing? It is really scary to read these pieces of information as reported in the Times recently: â€Å"Air pollution damage to people, crops and wildlife in he US totals tens of billions of dollars each year†. â€Å"More than 12 other studies in the US, Brazil Europe , Mexico , South Korea and Taiwan have established links between air pollutants and low birth weight premature birth still birth and infant death†. As resources are limited and human wants are unlimited, it is important for the marketers to utilize the resources efficiently without waste as well as to achieve the organization's objective. So green marketing is inevitable. There is growing interest among the consumers all over the world regarding protection of environment. Worldwide evidence indicates people are concerned about the environment and are changing their behavior. As a result of this, green marketing has emerged which speaks for growing market for sustainable and socially responsible products and services. Thus the growing awareness among the consumers all over the world regarding protection of the environment in which they live, People do want to bequeath a clean earth to their offspring. Various studies by environmentalists indicate that people are concerned about the environment and are changing their behavior pattern so as to be less hostile towards it. Now we see that most of the consumers, both individual and industrial, are becoming more concerned about environment-friendly products. Most of them feel that environment-friendly products are safe to use. As a result, green marketing has emerged, which aims at marketing sustainable and socially-responsible products and services. Now is the era of recyclable, non-toxic and environment-friendly goods. This has become the new mantra for marketers to satisfy the needs of consumers and earn better profits. Green marketing is the process of developing products and services and promoting them to satisfy the customers who prefer products of good quality, performance and convenience at affordable cost, which at the same time do not have a detrimental impact on the environment. It includes a broad range of activities like product modification, changing the production process, modified advertising, change in packaging, etc. , aimed at reducing the detrimental impact of products and their consumption and disposal on the environment. Companies all over the world are striving to reduce the impact of products and services on the climate and other environmental parameters. Marketers are taking the cue and are going green. Green marketing was given prominence in the late 1980s and 1990s after the proceedings of the first workshop on Ecological marketing held in Austin, Texas (US), in 1975. Several books on green marketing began to be published thereafter. According to the Joel makeover (a writer, speaker and strategist on clean technology and green marketing), green marketing faces a lot of challenges because of lack of standards and public consensus to what constitutes â€Å"Green†. The green marketing has evolved over a period of time. According to Peattie (2001), the evolution of green marketing has three phases. First phase was termed as â€Å"Ecological† green marketing, and during this period all marketing activities were concerned to help environment problems and provide remedies for environmental problems. Second phase was â€Å"Environmental† green marketing and the focus shifted on clean technology that involved designing of innovative new products, which take care of pollution and waste issues. Third phase was â€Å"Sustainable† green marketing. It came into prominence in the late 1990s and early 2000. Green marketing is a vital constituent of the holistic marketing concept. It is particularly applicable to businesses that are directly dependent on the physical environment; for example, industries like fishing, processed foods, tourism and adventure sports. Changes in the physical environment may pose a threat to such industries. Many global players in diverse businesses are now successfully implementing green marketing practices. MARKETING MIX OF GREEN MARKETING When companies come up with new innovations like eco friendly products, they can access new markets, enhance their market shares, and increase profits. Just as we have 4Ps product prices, place and promotion in marketing, we have 4ps in green marketing too, but they are a bit different. They are buttressed by three additional Ps, namely people, planet and profits. A. PRODUCT: The products have to be developed depending on the needs of the customers who prefer environment friendly products. Products can be made from recycled materials or from used goods. Efficient products not only save water, energy and money, but also reduce harmful effects on the environment. Green chemistry forms the growing focus of product development. The marketer's role in product management includes providing product designers with market-driven trends and customer requests for green product attributes such as energy saving, organic, green chemicals, local sourcing, etc. For example, Nike is the first among the shoe companies to market itself as green. It is marketing its Air Jordan shoes as environment-friendly, as it has significantly reduced the usage of harmful glue adhesives. It has designed this variety of shoes to emphasize that it has reduced wastage and used environment-friendly materials. B. PRICE Green pricing takes into consideration the people, planet and profit in a way that takes care of the health of employees and communities and ensures efficient productivity. Value can be added to it by changing its appearance, functionality and through customization, etc. Wal Mart unveiled its first recyclable cloth shopping bag. IKEA started charging consumers when they opted for plastic bags and encouraged people to shop using its â€Å"Big Blue Bag†. C. PLACE Green place is about managing logistics to cut down on transportation emissions, thereby in effect aiming at reducing the carbon footprint. For example, instead of marketing an imported mango juice in India it can be licensed for local production. This avoids shipping of the product from far away, thus reducing shipping cost and more importantly, the consequent carbon emission by the ships and other modes of transport. D. PROMOTION Green promotion involves configuring the tools of promotion, such as advertising, marketing materials, signage, white papers, web sites, videos and presentations by keeping people, planet and profits in mind. British petroleum (BP) displays gas station which its sunflower motif and boasts of putting money into solar power. Indian Tobacco Company has introduced environmental-friendly papers and boards, which are free of elemental chlorine. Toyota is trying to push gas/electric hybrid technology into much of its product line. It is also making the single largest R&D investment in the every-elusive hydrogen car and promoting itself as the first eco-friendly car company. International business machines Corporation (IBM) has revealed a portfolio of green retail store technologies and services to help retailers improve energy efficiency in their IT operations. The center piece of this portfolio is the IBM SurePOS 700, a point-of-sale system that, according to IBM, reduces power consumption by 36% or more. We even see the names of retail outlets like â€Å"Reliance Fresh†, [email  protected] Fresh and Desi, which while selling fresh vegetables and fruits, transmit an innate communication of green marketing. Green marketer can attract customers on the basis of performance, money savings, health and convenience, or just plain environmental friendliness, so as to target a wide range of green consumers. Consumer awareness can be created by spreading the message among consumers about the benefits of environmental-friendly products. Positing of profiles related to green marketing on social networks creates awareness within and across online peer groups. Marketing can also directly target the consumers through advertisements for product such as energy saving compact fluorescent lamps, the battery –powered Reva car, etc. WHY IS GREEN MARKETING CHOSEN BY MOST MARKETERS? Most of the companies are venturing into green marketing because of the following reasons: a. Opportunity In India, around 25% of the consumers prefer environmental-friendly products, and around 28% may be considered healthy conscious. There fore, green marketers have diverse and fairly sizeable segments to cater to. The Surf Excel detergent which saves water (advertised with the message—†do bucket paani roz bachana†) and the energy-saving LG consumers durables are examples of green marketing. We also have green buildings which are efficient in their use of energy, water and construction materials, and which reduce the impact on human health and the environment through better design, construction, operation, maintenance and waste disposal. In India, the green building movement, spearheaded by the Confederation of Indian industry (CII) – Godrej Green business Center, has gained tremendous impetus over the last few years. From 20,000 sq ft in 2003, India's green building footprint is now over 25 million sq ft. b. Social Resoponsibility Many companies have started realizing that they must behave in an environment-friendly fashion. They believe both in achieving environmental objectives as well as profit related objectives. The HSBC became the world's first bank to go carbon-neutral last year. Other examples include Coca-Cola, which has invested in various recycling activities. Walt Disney World in Florida, US, has an extensive waste management program and infrastructure in place. c. Governmental Pressure Various regulations rare framed by the government to protect consumers and the society at large. The Indian government too has developed a framework of legislations to reduce the production of harmful goods and by products. These reduce the industry's production and consumers' consumption of harmful goods, including those detrimental to the environment; for example, the ban f plastic bags in Mumbai, prohibition of smoking in public areas, etc. d. Competitive Pressure Many companies take up green marketing to maintain their competitive edge. The green marketing initiatives by niche companies such as Body Shop and Green & Black have prompted many mainline competitors to follow suit. e. Cost Reduction Reduction of harmful waste may lead to substantial cost savings. Sometimes , many firms develop symbiotic relationship whereby the waste generated by one company is used by another as a cost-effective raw material. For example, the fly ash generated by thermal power plants, which would otherwise contributed to a gigantic quantum of solid waste, is used to manufacture fly ash bricks for construction purposes. BENEFITS OF GREEN MARKETING Today's consumers are becoming more and more conscious about the environment and are also becoming socially responsible. Therefore, more companies are responsible to consumers' aspirations for environmentally less damaging or neutral products. Many companies want to have an early-mover advantage as they have to eventually move towards becoming green. Some of the advantages of green marketing are, * It ensures sustained long-term growth along with profitability. * It saves money in the long run, thought initially the cost is more. * It helps companies market their products and services keeping the environment aspects in mind. It helps in accessing the new markets and enjoying competitive advantage. * Most of the employees also feel proud and responsible to be working for an environmentally responsible company. PROBLEMS OF GREEN MARKETING Many organizations want to turn green, as an increasing number of consumers' ant to associate themselves with environmental-friendly products. Alongside, one also witnesses confusion among the consumers regarding the products. In particular, one often finds distrust regarding the credibility of green products. Therefore, to ensure consumer confidence, marketers of green products need to be much more transparent, and refrain from breaching any law or standards relating to products or business practices. PATHS TO GREENNESS Green marketing involves focusing on promoting the consumption of green products. Therefore, it becomes the responsibility of the companies to adopt creativity and insight, and be committed to the development of environment-friendly products. This will help the society in the long run. Companies which embark on green marketing should adopt thefollowing principles in their path towards â€Å"greenness. † * Adopt new technology/process or modify existing technology/process so as to reduce environmental impact. Establish a management and control system that will lead to the adherence of stringent environmental safety norms. * Using more environment-friendly raw materials at the production stage itself. * Explore possibilities of recycling of the used products so that it can be used to offer similar or other benefits with less wastage. Marketing Strategies The marketing strategies for green marketing include: – * Marketing Audit (including internal and external situation an alysis) * Develop a marketing plan outlining strategies with regard to 4 P's *Implement marketing strategies Plan results evaluation CONCLUSION A clever marketer is one who not only convinces the consumer, but also involves the consumer in marketing his product. Green marketing should not be considered as just one more approach to marketing, but has to be pursued with much greater vigor, as it has an environmental and social dimension to it. With the threat of global warming looming large, it is extremely important that green marketing becomes the norm rather than an exception or just a fad. Recycling of paper, metals, plastics, etc. in a safe and environmentally harmless manner should become much more systematized and universal. It has to become the general norm to use energy-efficient lamps and other electrical goods. Marketers also have the responsibility to make the consumers understand the need for and benefits of green products as compared to non-green ones. In green marketing , consumers are willing to pay more to maintain a cleaner and greener environment. Finally, consumers, industrial buyers and suppliers need to pressurize effects on minimize the negative effects on the environment-friendly. Green marketing assumes even more importance and relevance in developing countries like India. References Chopra, S. Lakshmi (2007), â€Å"Turning Over a New Leaf†, Indian Management, Vol-64, April-2007 Ottman, J. A. et al, â€Å"Avoiding Green Marketing Myopia†, Environment, Vol-48, June-2006 www. greenmarketing. net/stratergic. html www. epa. qld. gov. au/sustainable_ industries www. wmin. ac. uk/marketing research/marketing/greenmix. html http://www. coolavenues. com http://en. wikipedia. org/wiki/Green_marketing Presented by MD. Mudhassir P. Swapna

The place of Quebec is at the heart of the debate on constit essays

The place of Quebec is at the heart of the debate on constit essays The confederation settlement in Canada was proclaimed in 1867 and for the next 100 years Quebec was politically quiet, showing no signs of agitation toward the constitutional guidelines. During this period Quebec nationalism remained very defensive in character, with the primary effort of Quebec politicians being, to protect the constitutional framework, rather campaigning for reform. With the onset of the quiet revolution in the early 1960s, for which Quebec began to progress in many ways, economically, politically and becoming one of the most secular provinces in Canada. The Quebec government began to push for reform in the constitution, pushing for its recognition as a distinct society, due to the vast francophone majority in the province. Further manifestations maintained that Quebec should become a sovereign state in control of its own politics, these proposals went to attempts at referendum in the constitution act in 1982, the Meech lake Accord in 1987 and the Charlottetown A ccord in 1991-92, all of which will be discussed later. This move for reform of the system was intensified with the emergence of other sources of political discontent, such as the Aboriginal peoples, lack of representation in the House of Commons for the economically prosperous west, and new social movements such as Feminism and environmentalism . The Canadian system seems in need of reform but is the province of Quebec the only real or major source of discontent? Quebec has been a major source of political debate in Canada since the beginning of the 1960s as their quiet revolution began. The quiet revolution was a period of great change for the Quebecois, the most important probably being those of secularisation and as the economy and society in Quebec went through this period of change it no longer became a disadvantage to be of French mother tongue. As French became the language of teaching and of business in Quebec, an increase in nationa...

computer purchase essays

computer purchase essays PROF. MARTINEZ COMPUTER PURCHASE Recently, I decided to purchase a new computer. Buying a computer can be a complicated procedure. A number of decisions must be made before making this purchase. I must decide what type of software and hardware I need for my everyday use. Another decision that must be made is how much money do I want to spend. There is no real budget for this purchase. I am not really concerned with the price of the computer. I am not looking to cut corners. My main concern is that I purchase a reliable computer that can support all the necessary functions for my day-to-day business and personal affairs for an extended period of time. The basic need for this computer is for writing documents and reports for college. In addition, I need the computer for my financial accounts. The Internet is essential for research and for that occasional surf. I would also like to purchase a number of games to keep myself busy while I download files. I am not in favor of proprietary computer systems. It is not fair to consumers for a manufacturer to produce hardware and software that has built-in obsolescence. It is not very realistic for a consumer to have to purchase totally new software when he wants to switch computer models or manufacturers. The only people who could ever be in favor of this type of manufacturing are the manufacturers themselves. Technology keeps changing and a lot of newer software is being developed which requires more powerful machines. Machines should be upgradable and not have this forced turnover feature. I must first determine what software I will need and then find hardware to match that software. I have a lot of experience with the Microsoft Office 97 software package and it supports all my word processing and spreadsheet needs. Although Office 2000 far surpasses Office 97, there is no real need to go for the upgrade at this particular time. Office 97 cov...

Developers Dont Do Docs How to Get Your Technical Documents Done Right - by Tammy Young, technical writing consultant for The Essay Expert

Developers Dont Do Docs How to Get Your Technical Documents Done Right - by Tammy Young, technical writing consultant for The Essay Expert Why not have developers write technical documentation? After all, they likely designed the software, or at least had a hand in the design. Don’t they know the software best? Yes, perhaps they do, but that does not make them the best candidates for writing manuals, or even Help files. The truth is that most developers do not like writing docs. They prefer writing code. When pressed into service for documentation, they will complete the task as quickly as possible in order to get back to their preferred job. The resulting documentation is likely to be too sophisticated for an end user. It will often assume too much technical savvy from current customers and a level of product knowledge that new users cannot possibly have. Although few and far between, there are software engineers who enjoy the break from design and code to write documentation. Some of these people even write well. But beware! If you are one of those lucky product development managers who can rely on an engineer for docs, be sure to schedule time for documentation QA from a technical writer or the QA team. Developers know the product so well, they can’t foresee the mistakes that end users make, and they don’t write instructions to prevent those errors. This oversight leads to increased Help Desk calls for problems that could have been avoided with clearer docs. In contrast, professional technical writers approach the product from the point of view of the end user. Like customers, they don’t know all the ins and outs of the product design. Therefore, they can anticipate where users will have trouble and write detailed, even elementary, steps to improve the user experience. Their own questions can be used to build a dynamic FAQ list for product Help files or a user Wiki community. Developers’ time spent on docs is reduced to one interview and occasional questions, usually via email, to clarify points as the tech writer completes the docs. The result is a set of manuals and Help files that provide solutions for users before they even have problems, preventing support calls and promising more satisfied customers. Contact The Essay Expert for professional writing assistance with your technical documentation. Our experienced technical writer will be a seamless addition to your development team, writing everything from Help files and manuals to last-minute ReadMe and release notes. The results? High quality product documentation and happy developers. Category:Professional WritingBy Brenda BernsteinSeptember 30, 2009

To study the morphology and behavior of primates in a zoo setting Essay

To study the morphology and behavior of primates in a zoo setting - Essay Example In this zoo, there are thousands of primates, which makes the place one of its kind, and a lowland gorilla is one of the primates hosted here. On arrival at the zoo, the first sight was this animal in its quadrupedalism posture. This animal is mostly found in Africa in the countries of Gabon, Angola, Cameroon and Congo. The male Lowland gorilla is normally quite vulnerable to a heart disease known as cardiomyopathy ("Bronx Zoo† p.5). However, one does not have to travel all the way to Africa to view this animal thanks to the brilliant innovation at Bronx zoo. The mandrill is another primate that was seen and one that made the one to remember for many days to come. Firstly, this animal demonstrated its competence in using its prehensile tail to grasp the tree branches. Upon further research, this animal also known as Madrillus sphinx was established to have originated from Equatorial Guinea. However, it is found in other African countries like Gabon and Congo. Horde is a name used to describe these animals when moving together as a group ("Bronx Zoo† p.6). Normally, these animals copulate in the months of June through to October; they have also been found to be the largest monkeys in the world. At times, these animals have also been viewed in arboreal locomotion in the Zoo while others do brachiation In addition to viewing the aforementioned primates, Colobi were also present in Bronx zoo. This genus can be traced to Africa and countries like Kenya and Congo have these primates. The term colobi is used to refer to the colobus group of monkeys which include the white and black monkeys. This genus moves in a group of around nine animals, which participate in all mothering. When born, young colobuses are normally white but the color may change as they grow up. Sadly, this group of primates- just like every other animal- is prone to prey by many other predators ("Bronx Zoo† p.7). Poachers too pose a threat to these animals since its meat is widely thought

European Convention on Human Rights Essay Example | Topics and Well Written Essays - 4500 words

European Convention on Human Rights - Essay Example In explaining the proceedings of Mike Russell against Wicket World in the High Court alleging that his right to privacy was infringed various provisions of the law in the Convention and Human Rights Act provide an important pieces of reference for consideration as a basis on which both parties would argue out their case. Basis on which Mike Russell would bring his claim according to the Convention on Human Rights and Human Rights 1998 is grounded on Article 8 on Right to Privacy. Basically, this Article stipulates the respect for private or family life. In this respect then, the privacy of Mike ought not to have been infringed especially when the confidential information about his health status was leaked to the Wicket World by the Cloisters private clinic. The prevention or disclosure of information received in private (Article 10) was overstepped and it justifies the claim. This is therefore outright that his privacy on health matter became public creating an argument that he and h is fellow team mates failed to show case a standard and successive competition in South Africa. Article 12 Protocol 1 stipulates about possessions enjoyment. This Article argues that every individual can peacefully enjoy his possessions and no party can curtail the enjoyment of the same. The Claimant took to account that it was his sole right to enjoy and make himself happy while engaging in cricket action while in South Africa as the law explains. Regardless in whichever way of enjoyment as far as it does not override any other law of the land had a right to enjoy in any way he wished and with any person. Mike Russell having partied with local prostitute during the night passion was just enjoying his right. This also infringed his right to privacy where it was revealed the caliber of the class type that he enjoyed with. The basis on which Wicket World would defend the claim would be founded on a number of provisions of the law as enshrined in the European Convention on Human Rights and the Human Rights Act, 1998.1 The claim according to Article 8 on right to privacy is however limited by Article 18 that limits on use of restriction of rights. This therefore overrides the limits to the privacy of the individual (Mike Russell) where exercising his privacy in a manner that resulted to moral decadence while on a public activity .Wicket World was meant to cover and provide information on the activities engaged to the cricket team and its their role to report in the best interest of the public even where the participants actions are in question. According to section 6 of Human Rights Act 1998, it is unlawful for a public authority to act in a way which is incompatible with conventional rights but the Cloisters was a private clinic and it was not bound by this section 6 of the Human Rights Act 1998 hence it exercised discretion to release information on the health status of Mike Russell Article 12 provides that individuals enjoy rights to peaceful possessions enjoyment but this right is not absolute and hence qualified. It is imperative to establish that the ri ght to private life for enjoyment is qualified in the sense that infringement in this basic right may be justified necessary in order to protect some important general public interest. It therefore explains that it was in the interest of the citizens of England to be represented in the best way possible by the cricket team in the competitions rather than the poor performance that the team produced. 1European Commission on Human Rights and Human Rights Act, 1998 Playing without sober mind due to alcohol influence cannot be merely assumed that it was their absolute rights to enjoy in the expense of the country that needed them to

Advertising to Children Coursework Example | Topics and Well Written Essays - 9500 words

Advertising to Children - Coursework Example I would like to thank my interviewees for giving up their valuable time to speak to me during their hectic schedules. I also appreciate all the support and guidance offered by my tutor and lecturers. This help has been invaluable to me. My dissertation aims to explore the current problems pertaining to marketing trends involved with advertising aimed at the young audiences and small children. It is reported that Food companies alone spend a whooping $10 billion annually on advertising aimed at young children and this is alleged to have caused the American children to consume almost a third of their daily calories from junk food. The problem of advertising to children is not just restricted to television advertising but extends to the increased use of Internet games, product placements, character licensing and an increased use of word of mouth campaigns to increase sales of products to the young consumer base.The Food,Toy and gadget industry is adamant to defend itself upon any accusation of irresponsible advertising to little children with the likes of themes like parental responsibility and First Amendment rights. The Paper discusses whether or not it is the sole responsibility of these corporate giants to act agai nst self-interest or that the Government should regulate such advertising more seriously. The Dissertation aims to balance these villainous notions of the modern advertisers which have been assigned to modern marketers and whether it is time parents took responsibility for their own actions rather than laying the blame on advertising. Essentially the aim is to question the models of childhood which the are assumed in this debate by policy makers and marketers alike in order to explore the way forward for regulation and the burden of responsibility to the advertisers or the parents. I would like to clarify at the outset that my methodology in this dissertation is largely based on a literature review of contemporary sociological perspectives on childhood and the debates that have because a part of the controversy of advertising to children. The methodology then analyses a two interviews to reconcile the findings of the literature review. The Dissertation restricts itself to the UK discourse on children and advertising and is aimed at contributing to a greater understanding the debate and policy on advertising and children, and to encourage the further practical research in this area armed with these new perspectives. Thus this paper is an exploration into the empirical and polemical literature yet it neutrally considers both sides of the argument and ontology of advertising to children. Tongue-in-cheek social skeptics have often subscribed to the term "adults-in-waiting" or "pre-adults" when describing the modern technologically aware child (James et al., 1998). At the same time the modern marketer knows that the modern child in "independent" and a potential customer which means that certain strategies will be built by marketers and marketing researchers to capture and compete on capturing this segment of the consumer base.(Kline, 1993).The modern marketer thus knows that small children in particular form their future preferences in their early formative stages but the older they grow the more difficult they are to convince.(Lowden, 1999). There are so many industries depending on their bread and butter for effectively capturing the children's consumer base and therefore whether its Mc Donalds or Toys r' Us ,KFC or Disney Land. These exclusively child-oriented industries have come under recent fire from media, sociologists and the political community alike and a heated debate as to their ethical premise has followed which has raised an outcry

Nursing History Essay Example | Topics and Well Written Essays - 1000 words

Nursing History - Essay Example The question arises whether the public have gone past the traditional image of nursing which projected nurses as unintelligent, passive and highly dependant hand-maidens (Kaler, Levy and Schall, 1989) In 1868, a Nightingale protà ©gà © called Lucy Osburn, made a significant beginning in Nursing reform. It was during this time that great advancement was made in medical science and technology such as discovery of anesthetics and disease pathophysiology. As a result of all this medical authorities demanded better improvements in nursing in order to facilitate improved patient outcomes and survival rates. (Keneley, 1988). Lucy Osburn, who was made Superintendent of the Sydney infirmary, made a significant achievement of how the public viewed nurses and their work, just by her remarkable positive influence. Lucy Osburn also introduced the wearing of uniforms and adherence to strict codes of hygiene. She also set the initial foundation for formal nurses training, incorporating formal lectures and teaching sessions into the daily hospital routine (Brodsky, 1968) The image of Nursing began to move towards a very positive direction (Forsyth, 1994) since formal training was introduced and it began to be looked upon as an admirable vocation and soon picked up momentum among all classes of women. It is one of histories greatest paradoxes of the 20th century, for even though it had poor and extremely harsh working conditions, it still remained to be the most sought after and popular female occupations. Life was tough for nurses during the 1950’s – 1960’s. Strong emphasis was laid on personal attitudes which contributed to being an â€Å"ideal nurse† like selflessness, obedience, kindness, devotion and dignity (Bridges, 1990). The trainees were required to live in hospital accommodation in order to instill morals, good manners and behavior which were

The topic can be proposed by the writer Assignment - 17

The topic can be proposed by the writer - Assignment Example The delegation of the duties tasked at the heart of the corporation’s management does not essential lie at the discretion of the Board of Directors. The court gives no legal sanction to such agreements which impact on the hindrance of the directors in any substantial way within their duty to exercise their best judgment over the corporation’s management issues (Clarkson, Miller, Cross & Clarkson, 2012). Furthermore, the agreement of contract that James Donald entered into with the DSC Corporation does not in any official manner preclude the board of DSC from fulfilling the corporation’s fiduciary duty and exercise of its statutory powers. The board of directors for the DSC Corporation have the full exercise of their statutory powers within the context of the agreement Donald signed for his contract terms. Therefore, a raise of the point that the contract limits their powers is baseless and only eyes at the financial damage of the corporation may result into in the event of $20 million in the case of termination without cause. On the other hand the due to the court’s limited jurisdiction over the granting a legal sanction on agreements which would hinder in a significant way the director’s authority to best use their rational judgment over the corporation’s management (Mann & Roberts, 2013). The verdict of the case of the plaintiff, C. L. Grimes, and the defendant James Donald is therefore concluded that, the contract signed between James Donald and the DSC Corporation hold and unless there is an occurrence of the stated termination conditions in the agreement, the defendant holds office to the period of the

Nursing History Essay Example | Topics and Well Written Essays - 1000 words

Nursing History - Essay Example The question arises whether the public have gone past the traditional image of nursing which projected nurses as unintelligent, passive and highly dependant hand-maidens (Kaler, Levy and Schall, 1989) In 1868, a Nightingale protà ©gà © called Lucy Osburn, made a significant beginning in Nursing reform. It was during this time that great advancement was made in medical science and technology such as discovery of anesthetics and disease pathophysiology. As a result of all this medical authorities demanded better improvements in nursing in order to facilitate improved patient outcomes and survival rates. (Keneley, 1988). Lucy Osburn, who was made Superintendent of the Sydney infirmary, made a significant achievement of how the public viewed nurses and their work, just by her remarkable positive influence. Lucy Osburn also introduced the wearing of uniforms and adherence to strict codes of hygiene. She also set the initial foundation for formal nurses training, incorporating formal lectures and teaching sessions into the daily hospital routine (Brodsky, 1968) The image of Nursing began to move towards a very positive direction (Forsyth, 1994) since formal training was introduced and it began to be looked upon as an admirable vocation and soon picked up momentum among all classes of women. It is one of histories greatest paradoxes of the 20th century, for even though it had poor and extremely harsh working conditions, it still remained to be the most sought after and popular female occupations. Life was tough for nurses during the 1950’s – 1960’s. Strong emphasis was laid on personal attitudes which contributed to being an â€Å"ideal nurse† like selflessness, obedience, kindness, devotion and dignity (Bridges, 1990). The trainees were required to live in hospital accommodation in order to instill morals, good manners and behavior which were

The War against Terrorism Essay Example | Topics and Well Written Essays - 3000 words

The War against Terrorism - Essay Example United States has primarily used its military in the fight against terrorism. Military is the final frontier of fight for every nation when every other alternative has been used and exhausted. The use of military in the fight against a faceless enemy was not justified. The fight against terrorism requires much more than brute force which the military is capable of delivering the war on terror should have been fought by USA with the help of intelligence agencies and backchannel diplomacy and not by parading the US military strength in nation after nation. This paper will analyze the above thesis statement and try to prove its validity. THE NATURE OF WAR The first important thing to note about this was on terror is that this war is unlike any other which has been fought in the human history. It is not a war against a nation or a political regime; it is certainly not a war against a particular religion. The enemy in this war is terrorism – premeditated violence against innocent citizens who do not have the ability to fight back when they are attacked. People engaging in terrorism want to effect change through violence and fear; they want to subvert the rule of law and the idea of freedom. As there is no one enemy in this war; the war cannot be won by United States only on the basis of military might. The war is to be fought using every instrument of national power – diplomatic, economic, intelligence and military.... As there is no one enemy in this war; the war cannot be won by United States only on the basis of military might. The war is to be fought using every instrument of national power – diplomatic, economic, intelligence and military. This war is against a faceless enemy (Mukasey). The biggest danger in this war is that using too much military might may create much more enemies then it will destroy; so it is a war in which diplomacy has and will play a very important role ; military alone cannot win the war. STRUCTURE OF TERRORITS ORGANISATIONS AND ROLE OF MILITARY. As is the case in any war, the key to success is to know your enemy. Once the enemy is known to us, we can decide on the methods to be used in fighting him. Terrorist organizations did not start with Al Qaeda nor will the end with it. Although terrorist organizations are different in the way they operate and the reasons for which they have undertaken terrorist activities they still follow a basic model which allows them to succeed. At the bottom of the terrorist structure are the underlying conditions. These are the basic reasons why people are ready to blow themselves up as suicide bombers. These underlying reasons may be political, poverty, lack of education and proper knowledge or anger against the state or a particular group. Without these underlying conditions there will be no terrorists. People who are aggrieved or wronged in the past are most likely to become terrorists. Poverty also propels some people to terrorism. However people who are in terrorism for the sake of money usually provide the logistics such as safe houses and money transfers. The foot soldiers of

The Stone Angel by Margaret Laurence Essay Example for Free

The Stone Angel by Margaret Laurence Essay Hagar Shipley is main character in The Stone Angel written by Margaret Laurence and goes through a rough life after growing up in the little town of Manawaka, Canada. At the age of ninety, she realized how stubborn and reserved she was to people she was closest to, her father, her brothers and her own son. In Hagars younger years she was skating on the pond with Dan and Matt, her brothers when one of the, Dan, fell in the pond skating backwards, trying to impress some ladies. Back home Matt then asked Hagar to get and put on the old plaid shawl their mother used to wear, then comfort Dan who has pneumonia, just as their mother used to comfort the boys when they were little. But Hagar refused: He turned to me then, and held both my hands in his, theonly time I ever recall my brother Matt doing such a thing. [] I cant. Oh Matt, Im sorry, but I cant, I cant. Im not a bit like her. [] Before Matt let himself mourn or even tell me it went over, he came close to me and put both his hands on me quiet gently, except that he put them around my throat. Pg. 25-26 This shows parts of Hagar and her stubbornness, she can not even comfort her own brother as it would make her appear as a weak young woman, thus completley against what she grew up with, her dad always drilled Hagar not to show any emotions in any situation but also the way she liked to be since she did not know the other Hagar. She was taught to be stubborn, selfish and emotionless. Hagars relationship to her own father was not the greatest since he never treated her the way a father is supposed to by showing pride of his girl, treating her with respect and actually show emotions, rather then just nodding after she has done something correctly: When I repeated them all through [] hed nod. Thats all hed ever say, when I got it right. He never believed in wasting a word or a minute. Pg. 7 She was taught to be the cold-hearted lady and never to sympthasize with anyone. Hagars entire life was a tragedy, she did not even hug her own son before he left to fight in the war. I didnt know what to say to him. I wanted to beg him to look after himself, to be careful, as one warns children against snowdrifts or thin ice or the hooves of horses, feeling the flimsy words may act as some kind of charm against disaster. I wanted all at once to hold him tightly, plead with him, against all reason and reality, not to go. Pg. 129 Hagar did not know what to say to him but she knew exactly what she would have done to him, hold him tightly and hug him for maybe the last time in her life, but then she is ashamed of doing so. Hagar, once again, is emotionless to people she is closest to, even her own son. But I did not want to embarrass both of us, nor have him think Id have taken leave of my senses. While I was hesitating, he spoke first. Pg. 129 Hagar is embarrassed of hugging her own son, as she says she does not want him to think that she would have taken leave of her senses, which, for her, was the total emotionless, stubbornness and monotonuesness. Hagar even hesitates to talk to him, she is totally lost with the feeling of insecurity about herself, her life and the way she lived it. Those four incidents show how tragic Hagar was in her lost life, her own world created by herself with her stubbornness and her father, drilling into her head that showing emotions to anyone is the weakest thing to do. Hagar, ninty years old, does not know what emotions are, does not know what love is or even feels like. You call that love. Lady, if that wasnt, what is? I dont know. I just dont know, Im sure. Pg. 228

Assessing the VAT Administration in Ethiopia

Assessing the VAT Administration in Ethiopia Upon its assumption of power in May 1991, the Ethiopian Peoples Revolutionary Democratic Front (EPRDF) came to grips with the deficiencies that featured as the hallmarks of the public service. Dictated by the demands of the structural adjustment program (SAP) and the zeal to usher in new government machinery arrangements in accordance with its drives and preferences; the EPRDF introduced a wide range public sector reform program . Public expenditure management and control including the revenue sector has been one of the areas of critical focus under this broad reform program/package/. On the top of this reform agenda, one of the new visions of Ethiopian government among other things is to bring rapid and sustainable development in the country. Hence the government recognized, that, the achievement of this rapid and sustainable development requires mainly sustained and dependable domestic revenue mobilization which otherwise be a dream to realize such a vision depending only on external finance source which is subject to uncertainty. In order to realize domestic revenue mobilization objectives, it is considered that the role of taxation is of vital importance. To this end, the government of Ethiopia has been making considerable efforts to reform its tax system that cover all the areas of direct and indirect taxes. Under the indirect taxation system, the major outcome of the reform was the introduction of VAT. Ethiopia introduced VAT through proclamation No. 282/2002 which has been ratified or July 2002 and come in to force on January 1/2003 .The adoption of VAT into its tax system by replacing the former sales tax was with the objective in which VAT is considered to be important to enhance saving and investment, minimize the damage that may be caused by tax evasion and avoidance, stimulate economic growth and improve the relationship between gross domestic product and government revenue in the country. In addition, some of the inherent deficiencies of the former sales tax system which contribute to the replacement by the VAT also include: The former sales tax being a single stage collection system led to a greater loss of revenue as the base was much narrower than VAT. It is in short that it leads to cascading effect. As the VAT system requires strict use of invoices and allows input credit, it is expected to better mitigate evasion than the former sales tax. VAT is a broad based tax on the consumption of goods and services with standard rate of 15% in Ethiopia. It is collected at all stages in the production and distribution process beginning with the importers and producers of raw materials and ending with the retailers. Unlike the sales tax system where by relief is granted only to raw materials used directly in the production of goods; the tax structure under VAT system take credit invoice method which allows the business to offset the tax paid on capital goods and purchase of inputs against the collected tax on sales of goods and services. Destination principle is the base in which only imports are subject to tax and exports are zero rated. Removing the tax content from exported goods is aimed at making the goods more competitive in international markets. The threshold for compulsory registration is annual turnover exceeding Ethiopian birr 500,000 (approximately $ US 30,414). Business establishments below this threshold are exempted. Basic goods (especially food items) and services are also exempt from VAT. VAT is the youngest tax regime in Ethiopia with the age of only 7 years. As Eduart G. by his article on Albanian Tax Administration stated much IMF experience suggests that first years are not nearly long enough to have a good VAT system up and running well. Ten years is perhaps closer to reality (Eduart G. 2009, pp1). This notion tends to be relevant to the Ethiopian context in which due to this and some other factors, the VAT administration process is perceived to have various problems that range from filing returns, through processing refunds, and to enforcement and facilitation problems. Under this short report paper, attempt is made to discuss the major problems in VAT administrative process in Ethiopia and to recommend some solutions deemed relevant to solve the problems and improve the VAT administration and compliance. Thus, section one is introduction and deals with the overall picture of the VAT system in Ethiopia. The VAT administrative process and associated problems and risks are discussed under section two. And finally, section three deals with concluding remarks by summarizing the major problems and compliance risks of the VAT administration in Ethiopia. VAT administrative process 2.1. Basic principles governing VAT Administration a. Voluntary compliance Voluntary compliance is considered to be the primary objective of revenue authorities. Like any other revenue authorities, ERCA has several tax laws and regulations upon which it operates with a spectrum of needed compliance instruments. The instruments that are in place to leverage compliance range from education to sanction. Sensitization and awareness creation on tax obligations is pursued as a primary avenue to bring about the desired compliance behavior following which penalties are to be considered. Severe penalties may even be exercised awhile depending on the nature and magnitude of the violations. The preferred option of ERCA though, is one of adopting an administrative approach that encourages voluntary compliance with in a co-operative and participative regulatory environment. Thus, voluntary compliance by tax payers is the basic approach of the authority also with regard to VAT administration. Although this approach can be viewed as the strength of the VAT administration, the practical observation is far apart from this wish. Voluntary compliance can be better achieved through intensive tax payer education and delivery of quality service and information. Tax payers should need to know their rights and obligations to comply with .Delivery of quality service and information is also equally important to attract them to do so. However, due to the low coverage and poor performance of these matters and some other cultural and administrative problems, voluntary compliance is hardly attained objective in Ethiopia. b. Self Assessment VAT is self assessed tax in Ethiopia and this can be viewed as its strength that, one of the important features of modern tax administrations is the provision for self assessment. The responsibility for the correct calculation and timely payment of VAT rests on the taxpayer himself. In fact there are variety of circumstances in which the authority may issue an additional assessment such as in the case, where a person fails to furnish a return as require by law, and if the authority is not satisfied for any reason of perceived risks. One of the basic reasons to employ self assessed VAT system is administrative feasibility the fact that revenue authorities can not afford to knock every ones door to reasonably assess and collect tax liabilities. Rather, they need to focus on and direct much of their efforts and resources to those tax payers that are considered to be high risk traders. As indicated by the Indian Government Department of Revenue report on international best practice in VAT administration, in order for such a self assessment system to be effective, the apparent freedom granted to tax payers must be backed up with a supportive legislative framework and a comprehensive and integrated set of administrative processà ¢Ã¢â€š ¬Ã‚ ¦ most importantly, as further indicated, the modern tax management therefore relies heavily upon risk assessment tools to determine which tax payers matters must be examined very closely, not merely at the audit level, but at all stages of the tax process from registration to collection (Indian Government Department of revenue 2006). When we look at in to Ethiopian situation in light of this view; the risk assessment practice is in its infant age. ERCA has passed all its age with out formal compliance risk management policy and strategy. Currently, however, ERCA has this policy and strategy which is endorsed on June 2010. Although it is too early to evaluate its impact with in 5 months of its endorsement, it is believed that it will bring a significant improvement on the compliance management efforts of the authority. 2.2. VAT Registration The VAT legislation in Ethiopia provides for two types of registration which are obligatory and voluntary. The threshold for obligatory registration is the annual taxable turnover that exceeds Ethiopian Birr 500,000.The primary intention to limit the registration threshold was consideration to administrative feasibility. However with this threshold limit even, the registration performance tends to be unsatisfactory. Regarding voluntary registration, a person, who carried on taxable activity and is not subject to mandatory registration, may voluntarily apply to the authority for such registration, if he regularly supplies at least 75% of his taxable goods and services to VAT registered person. In line with the threshold limit for obligatory registration, the government set turnover tax as equalizing factor to enhance fairness in commercial relations and make complete the coverage of the tax system at the same time reaching those tax payers below the threshold value. However due to the low enforcement capacity and some other reasons it tends to be less performed and viewed by registered taxpayers as ill addressed area. For example the Ethiopian Chamber of Commerce and Sectoral Association in its release on National Business Agenda stated the following: A VAT registrant has to charge consumers an indirect tax of 15% of the value of goods or services sold. A non- registrant, however, pays a turnover tax (TOT) of 2% on goods sold and 2-10% on services rendered. Given these rates VAT registrants could not compete in the market. More over the tax Authority has limited capacity to enforce compliance. Knowing the authoritys limitations, many business enterprises who are required to register for VAT do not comply. This situation has created a distorted market, where those registered for VAT are subjected to unfair competition (Ethiopian Chamber of Commerce Sectoral Association 2007-2008 pp8) As we can understand from these statements, their argument refers to the wider gap between the VAT rate of 15% and the 2% rate for turn over tax which led to market distortion (unfair competition) together with the limited administrative capacity of the authority to enforce and facilitate the proper management of the turnover tax and the registration to VAT. Due to low compliance culture, low audit coverage, weak administrative capacity to detect and register potential unregistered tax payers; non registration is one of the most critical challenges in Ethiopian VAT administration system. The study by Tewodros Zewdie, also supplements this and the above view as he stated the business community contends that taxes are disproportionately collected from a few formal sector enterprises, while large sums remain out side tax system due to evasion, ineffective tax administration and inconsistent registration (Tewodros Zewedie 2010, PP1) . Further more as the study by Her Majestys Revenue and Customs (HMRC) of the UK indicates , only approximately 434,000 registered tax payers under all tax regimes out of population of 80 million- is biggest risk unregistered trading in Ethiopia (HMRC, Mission Summary report 2009 , pp 55) . As the study further assumes in fact it may be crude to take all the 80, million populations as a potential. Let us consider that 85% of the population being agricultural society is not required to register. This drops down the figure to 15 million (15% of the population). Also assume that unemployed work force including children possibly reduce this to 10 million. So that we still have at least 9.5 million people unregistered. The same trend holds true of VAT registration. Really this is greatest risk for Ethiopian tax administration. 2.3. Filing Returns and Payment of Tax VAT return is a form filled by a VAT registered person and filed with the tax authority at the end of each VAT accounting period showing if there is VAT payable or refundable. According to the VAT proclamation, every registered person is required to file the VAT return with the tax authority for each accounting period, whether or not tax is payable in respect of that period, no later than the last day of the calendar month following VAT accounting period. The payment of the tax liability is also expected at the point of declaration. Non declaration or frequently declaration of Nil are among the significant risks currently identified by ERCA. On the other hand the business community is complaining that a one month period for declaration and payment of VAT is very short. In fact, this is also evidenced by the study conducted by Wollea Abhodie as she stated this is a problem especially for tax payers conducting business at several locations since gathering documents from different offices takes time. Further according to the survey respondents, the shortness of the reporting period puts substantial pressure on employees and disrupts the normal operation of businesses (Yesgat WA 2008 pp151). The other problem is that every person registered for VAT is needed to go to tax offices in person to file and pay tax returns each month through out the year. No other option is provided and this may require the tax payer even to travel several kilometers in some instances. In addition the payment of tax liability exceeding Ethiopian birr 1000 is required to be effected through Ethiopian Commercial Bank and after paying the money the tax payer is required to submit the bank advice to the revenue authority. Hence he is forced to go to the bank as well as to the revenue authority to pay and report the same amount of money. This imposes some cost of service charge and time on the tax payer. VAT Invoicing VAT invoice is the central feature of VAT accounting. Under Ethiopian VAT law, the registered person is required to issue VAT invoice to the purchaser of goods and services upon the supply or rendering, but not later than 5 days after the transaction. A person who is not registered for VAT doesnt have the right to issue a tax invoice. It should be noted that only VAT registered person have to issue a VAT invoice if the total consideration for the entire supply does exceed Ethiopian Birr 10. In principle, as Eng L. Ming stated one key feature of the VAT system is the requirement to issue tax invoice that provides audit trail and the mechanism for the self- policing nature of the tax. In the light of the importance of the tax invoice, the material aspects relating to the use and form of the document are regulated (Eng L Ming 2004, pp2). However, if this is to work, all actors in the system should comply as per the law. Apart from this view, the VAT invoicing practice is serving much below than the expectation. In Ethiopia the problem is two sided. On the one hand the suppliers tend to use any opportunity to avoid the issuance of VAT invoice which may include negotiation with purchaser. On the other hand, most of the purchasers perhaps all citizens, unless they need it as evidence for claiming VAT refund or some other reason such as for accounts settlement with their organizations (employers) ; no one as civilized citizen, worries about demanding invoices. The other problem with VAT invoices is the use of fake or duplicated invoices. VAT sales invoices are printed by each tax payer with the provision of standard format and permission by the tax authority. However there is no criteria or procedure issued to select printing presses (firms) and it is up to the tax payer to select and negotiate with the printing firm nea rby. This gives rise to the printing of fake and duplicated invoices. This issues are further evidenced by the study conducted by Yesgat WA as she stated these problems include the difficulty of getting invoices on purchases and details of customers for the preparation of sales invoices, the problem of supplying with out invoices (by giving the option of buying with or without invoices to customers) and using duplicated invoices (Yesgat WA 2008 pp 153). VAT Refund VAT refund is the net VAT that a registered person expects from the tax authority when input VAT exceeds output VAT. At the end of a VAT accounting period, if output VAT exceeds input VAT, the difference is the amount of VAT payable to the tax Authority. On the other hand, if input tax exceeds output tax, the supplier may be allowed to carry the credit forward and a refund is made after five months if input VAT still exceeds out put tax. VAT refunds in Ethiopia are financed out of consolidated VAT collections and there is no specific expenditure appropriation for VAT refunds in the annual budget. This is one of the reasons to delay in VAT refunds when cash shortage occurs. As Indian government department of revenue indicated experience with VAT implementation in many countries shows that refund of credits has been the Achilles heel of the VAT. It has been a source of tension between tax authorities and the business sector and in some countries has led to complex administrative measures that have significantly undermined the functioning of the VAT system à ¢Ã¢â€š ¬Ã‚ ¦as further indicated the prevalence of fraudulent claims is often cited by tax officials as a major reason for delaying payment of refunds. Often less advanced tax administrations pursue time consuming and labor intensive processes to verify claims before approving refunds, resulting in backlogs of refund requests and considerable disquiet among business tax payers who have been deprived of their working capital. In contrast, the most effective and efficient tax administrations tackle refund related fraud as part of a broader VAT compliance strategy based on risk management principles and generally limit pre-refund verification checks to perceived high risk claims (Indian Government, Department of Revenue 2006). The view holds true in our context in which risk based compliance management practice is not matured and refund requests are subject to pre-refund verifications in most cases. The refund period is also relatively longer than those of advanced economies with a period of on month. By the side of the taxpayers, VAT refund is one of the areas with significant risk under ERCAS current list of risk records. A common risk in this regard is that, goods declared for export and consequently declared as zero- rate on future declarations are diverted in to domestic consumption. The case of a declared export of sugar across the Kenyan border and its consequent identification of domestic consumption (which is repeatedly detected) is one of the specific examples. VAT Audit Tax audit is one of the most important tools of treating compliance risk by tax administrators. However, it is also considered to be one of the capacity challenges to many administrations. For example, as the Indian Government Revenue Department study indicates, it has generally been observed that audit is most often the weakest component of VAT administration, early in the implementation phase. This is because a completely new law is introduced, and both the departments staff and the dealers are in- experienced with it (Indian government department of revenue 2006, pp 61). The current audit status in Ethiopia shows this reality. As the study by HMRC of UK indicated, EARCAS current capacity through its large tax payers office for eg, is limited to only 20 audits per month, each one requiring between 10 and 20 staff days to complete. At least 5000 (all category A) tax payers are expected to be subject to this audit and there fore it may take nearly 21 years to visit all the large taxpayer population to ERCA and they would not be selected at all if they continue to make payment declarations (HMRC mission summary report 2009 pp 54). It worth, more attention would have been given to the VAT audit, the fact that the overall value of VAT share is considerably significant of all revenue income (about 85% )as the same study indicated. For audit to be efficient and effective, it should be supplemented by sound risk management /selectivity practices. The lack of sound risk management practice is one of the most contributing factors for the insignificant impact of audit on VAT compliance efforts. In other words, audit efforts are considered to be only a futile attempt in some instances, which result in less benefit than its cost. Penalties/Enforcement and Recognition. In this regard, the legislative base is not the source of problem. It sets out the rights and obligations of the tax officers as well as the tax payers. There are clearly stated provisions about the powers and penalties available to the tax authorities including the administrative settlement of tax offences and other related issues. However, this strong side is dominated by the low enforcement capacity of the authority and the law is not serving up to the expectation. In fact, within the sphere of the limited capacity, enforcement actions to leverage compliance range from education to appropriate sanctions. Thus the current trend differentiate between violations leading to customer education or warning and deliberate non- compliance leading to penalties i.e. those who are willing to be compliant but dont understand (making mistakes) are tackled through simplification of procedures, guidance and taxpayer education. And those who deliberately violate are treated through ranges of appropriate enforcement actions and penalties. Similarly, the current system some how recognizes for good compliance in which such firms are subject to lower intervention and provided with increased self assessment. Given its low capacity to enforce the rules, these approaches can be considered as the strength of the current VAT system. As in the case of all other issues, the low level of risk management practice and the low coverage and quality of audit are some of the fac tors that contribute to the low achievement of the law enforcement efforts. Concluding Remarks The VAT administration in Ethiopia is tending to follow approaches that are common to those modern tax administrations such as more reliance on self assessment and voluntary compliance. The fresh start of compliance risk management policy and strategy is also the current hope of the Authority for the better achievement of its law enforcement and compliance objectives. However, the low level of awareness by the tax payers, low compliance culture, the limited administrative capacity of the authority (institutional as well as man power capacity), lack of sound risk management practice to supplement the tax audit and law enforcement efforts etc. are some of the most critical challenges to ERCA to face currently. There fore; Adequate and continuous taxpayer education together with the provision of quality service and information is on the top of the solutions to bring voluntary compliance and better achieve its objectives. This may include, providing additional explanatory materials on tax laws, free training and taxpayer education programs, using community radios, establishing permanent contact and help centers, free phone lines (information desks), and wider use of public media etc. Further more, the service delivery arrangements should also need to consider such aspects as special treatment of large tax payers through large tax payer units (LTU), establishment of special tax courts, one stop shopping and different options to file and pay return by the tax payer such as through post office, electronic mail etc as appropriate are some of the important elements that add some value to the current situation. The approaches for self assessment and voluntary compliance by the tax payers should be followed by strong law enforcement through sound risk analysis and deterring measures focusing on high risk tax payers of non-complaints. Enhancing risk aware management culture, properly implementing the risk analysis output to supplement and direct the audit and the law enforcement efforts is very crucial to economic deployment of scarce resources and achieve its objectives of control and facilitation in much better effective and efficient way. More specifically, other comments include the following; The VAT administration fail not only to detect and register the potential non- registrants; but it equally fail to properly enforce and manage the registered tax payers as well. This situation may call for upgrading the current threshold to a reasonably manageable level inline with strengthing its capacity to effectively cop-up with the situation. Much focus is also required to the administration and control of turnover tax (TOT) to minimize the current market distortion and unfair competition between the VAT registered and non registered businesses. Building the capacity of VAT officers and auditors through intensive skill development trainings and education programs to up grade their skill an knowledge level is very crucial area that need due attention . Increasing the number of VAT auditors with adequate skill and hence widening the current level of insignificant coverage of audit to meaningful level is also another area that need fast action. To promote better compliance culture and the use of VAT invoices, by both the taxpayer and the consumer, in addition to the above taxpayer education mass sensitization and civic awareness creation is very important. Further, to motivate individual consumers (purchasers) to claim receipts for the purchase (consumption) they made and the amount paid it will be helpful for the VAT invoices to bear some incentive in the form of lottery or like. To eliminate the delay in VAT refunds due to cash shortage, specific expenditure appropriation for this purpose in the annual budget will be valuable. Similarly the VAT refund period also may need adjustments based on international best practice benchmarking such as to one month period. As non- registration is one of the biggest risks; it is an area that requires much effort and enforcement. The current approach that mainly focus on the visit of the tax payers premises once through- out the year by local inspectors should be supplemented by permanent tax messenger that frequently visit the tax payers business and related affairs and report to the authority to decide on the registration or deregistration of the tax payer . Finally, as the overall value of VAT share is considerably significant of all revenue income, much attention should be granted and there fore need to assure that income stream is protected. Resources should be directed to maximize the revenue income from the major taxes rather than trying to assure equally across all regimes that could, potentially, expose larger taxes to attack by customers.

Cold War :: essays papers

Cold War Discuss the Cold War events of the 1950’s. The 1950’s full of events and conflicts, the main one being the Cold War between the USA and the USSR. Events that lead up to the extreme tension during the cold war, were relations with the Vietnamese. The Vietnam War took place over a battle for communistic prevention. The fear of communism spreading tied in with the relations dealing with the USSR’s communistic society. In Europe there were revolts against communism as well. East Germany was revolting in 1953, along with Poland and Hungary in 1956, who got crushed by the Soviet army. The American government did not interfere with these conflicts for fear of starting a war. The Cold War also took place in the Middle East. Both Jews and Arabs proclaimed it as their homeland. While supporting Israel, the American Government worked to prevent other stronger, oil-rich countries from falling into communist rule. In addition to this was when the American and British forces, cut off aid to Egypt, due to the fact that the ruler that was seeking Soviet support. In 1956 British and French forces attacked Egypt to gain control of the Suez-Canal. Reacting to this situation the USSR, threatened the US and Britain, so Eisenhower persuaded his allies to withdraw. The Cold War also took place in Latin America. USA spread their influence into South America, setting up American organizations in South American, the US could stick a foot in the door of communism. When the Americans overthrew the Guatemalan government, the Soviet Union got furious. They felt that the American Government was escalating the Cold War. In 1958 Fidel Castro overthrew the present Cuban dictator, resulting in the United States becoming angry again.

A Life Ruined by Drugs :: Illegal Drugs Narcotics

Susan is an anti-social, quiet and a kind decent girl.......she is good in her studys and came from a fine and educated family. She actually did not intend to go to the party but one of her best friend insisted.....so she bid to her request... When she reached the party, her best friend when away to find her own friends leaving Susan alone..Due to Susan's anti-social attitude, she went to a Dark corner of the house n sat quietly alone. Not long later, a group of 5 girls came to talk to Susan....Susan was quite afraid of them because of their numerous Piercing n weird dressing..But after talking to them for quite a moment, she thought that they were quite friendly n became friends with them. After a while, they Offered her a drink. Susan looked at the cup and thought,’ it’s just a plain cup of fruit punch.....it should be alright''and without second thoughts, she drank it.....she did not even thought that just because of this cup of fruit punch, her future is all ruin....all ruin...After a while later, she suddenly felt a gush of dizziness...but also Having a feel of being in cloud 9......She asked the girls why she experience this kind of feeling and not intending to hide the truth, they told her that they had Added oxycontin, a drug to let people feel high and get away from all the stress. Susan was shocked at first...and wanted to go home and rest....but the effectiveness of the drug was too strong for her to overcome....so she allowed the drug to take over her....it was not only about her....it also affects her future.....her life.....her actions.... Then, unlike herself, she went to dance in the crowd and was shouting and having a great time....but suddenly the sound of the police siren travelled to her ears..... Soon, in her blurred vision, everyone was scrambling to their feet and forcing their way to the exit.....there was already a serious ‘‘traffic jam'' at the doorway and Susan was still standing rooted to the ground laughing to herself. Where were all her friends? Those who actually the so-called ''friends’’ who brought her in to the drugs world without her aknowledgement?where It was suddenly a total silence.

Language Change Essay

The history of English language has seen many changes due to social and cultural influences with an array of reactions from its users. English has changed due to the ever emerging technologies and the need use them as efficiently as possible. The views and values of its users have a huge impact on the direction language takes in the way it changes and develops. Although there are many people who accept and embrace the changes in language, there are just as many people whom believe otherwise. People’s views of one another and social cultural values change over time and this affects the connotations attached to words and ideas. The users of a language are the sole cause to why words change or lose meaning to become obsolete because their current perceptions will be reflected in the language. A number of words have come to carry sexual connotations due to the idea becoming a taboo topic of conversation, and therefore people used other words along with body language to imply these ideas. Words such as â€Å"hussy† and â€Å"slut†, which originally meant ‘housewife’ and ‘untidy’, have come to mean ‘promiscuous women’ and ‘loose women’. This reflects the change in perception of women’s sexuality and social roles, and how women are being degraded to be seen as sex objects. As words can gain meaning, they can also lose meaning. An example of this is the word â€Å"fuck†, which originally had the connotations relating to ‘sex’ and ‘sexual activity’, it is now used freely as a means to express many different emotions and no longer thought of as a sexual word although the connotations still exist. Words change to suit the needs of its users of the current time, sometimes the original meaning is carried until today while others change drastically. It is argued that texting has â€Å"destroyed† the language with all its shorthand and the language is going â€Å"down-hill† because young people are not using language correctly, however many linguist believe otherwise. The use of â€Å"abbreviated† language has been used â€Å"ever since [the language] began to be written down† and it is not just used by the young people but people of all ages. History shows that Anglo-saxon scribes used abbreviations such as â€Å"&† for ‘and’ and â€Å"3† for ‘three’, which have now even become standard, this proves that texting is not what initiated written language to be used this way. The growth of â€Å"abbreviated† language paired with the need for faster written communication has caused the language to be used with less grammar and therefore the language is not used correctly. However, Charlie Higsons (author) says that â€Å"the only function [language] needs to perform is to be understood† and therefore correct use of grammar is not necessary in spontaneous contexts. These people, often referred to as â€Å"grammar Nazis†, are bothering â€Å"with [language] in quite the wrong way† as expressed by Stephen Fry. The English language has always changed and will continue to change as long as its users’ social cultural views and values change, and as the contexts in which the language can be used expand. People will have an opinion on the changes in language, irrespective of time. Whether they like it or not language change is inevitable, therefore its users should see this in a positive light and help change the language so it can become more expressive and diverse.

Learning is the process whereby knowledge is created

Kolb theorized that â€Å" Learning is the procedure whereby cognition is created through the transmutation of experience † ( 1984 ; 38 ) . Feedback and experience have played an of import function in furthering acquisition, altering patterns and theories every bit good as altering thoughts severally. Different theories of larning have been put frontward, and among them are the grownup larning theories. This paper will concentrate on one of the theory named Experiential Learning in add-on to discourse the Kolb and Jarvis Experiential Learning Theory, their restrictions or defects every bit good as to review the strengths and failings of the theory. There are two types of experiential larning viz. the one based on life experience, and that which is based in establishment engagement in development of cognition, accomplishments, thoughts and experience in their application. Furthermore, as motive is really indispensable to the acquisition procedure, hence this paper will besides concentrate on the motive to adult acquisition and the barriers to it, in add-on to the forms of larning adopted by grownup scholars.The Characteristics of Adult LearnersAdult scholars need more engagement during the acquisition procedure because they are autonomous while some of the grownup scholars have gone through diverse experiences and have a wealth of cognition, so they need more chances for duologue among pupils to pull out their cognition and experience. Hence, Experiential Learning is of the importance to understanding grownup acquisition because of the features of grownup scholars. The importance of the Kolb David ‘s work and that of his associate Roger Fry, have played a important function in the constitution of the footing to such statements. Of involvement to Kolb were the procedures of doing sense of concrete experiences, which besides involves use of different manners. However, the plants of Piaget, Dewey and Lewin played an of import function in the preparatio n of Kolb ‘s thoughts. There have been two major elements of experiential acquisition that have been widely discussed. These include the construct that larning occurs through direct engagement of life events ( Houle, 1980 ; 221 ) and the 2nd construct that type of larning experience sponsored by establishments and involves a opportunity to a scholar to â€Å" get and use cognition, accomplishments and feelings in an immediate and relevant environment † ( Smith, 2001 ) . Learners in the first case of larning are non sponsored by any establishment but themselves. For illustration, grounds of application of experiential acquisition has focused on the application of developing plans in societal work and instruction. Persons are able to get cognition after traveling through peculiar events in life, and so reflecting on these experiences. Most of the people or all at least learn through life experiences.The Patterns of Experiential LearningKolb theorized the forms of experien tial acquisition are within a four phase larning rhythm, which includes concrete experience, observation and contemplation, formation of abstract and proving in new state of affairss. There has been a contention over where the procedure of larning Begins. While Kolb and Fry posited that acquisition could get down from anyplace in the above theorized four elements of the learning rhythm, others have posited that larning Begins through a peculiar action and seeing the effects of the action in the state of affairs in which the action was carried out. Therefore, it was possible to larn what would be expected from the action, if it was repeated at those peculiar state of affairss, and this generalizing may let the grouping of similar events that have similar acquisition experiences. However, a scope of fortunes would be involved to calculate out a connexion between the actions and the associated effects. Persons would understand the general rule that underlies the peculiar case. The abov e theoretical account focuses on primary experience in experiential acquisition. Current literature has been accused of chiefly concentrating on primary experience in experiential acquisition theory and neglecting secondary experience. Weil and McGill categorized experiential acquisition in four ‘villages ‘ ( 1989 ) . These include the focal point on life and work experience to measure and recognize acquisition, recognizing alteration in constructions through experiential acquisition, focal point on raising group consciousness through experiential acquisition, and personal growing and self-awareness. These four ‘villages ‘ concern primary experience. Linguistic communicating is a channel through which indirect or secondary experience can be attained. Kolb theorized that persons would move in new fortunes to use the general rule and this application of the action was supposed to be within the scope of generalisation. Harmonizing to Kolb, feedback from the experiences would be used to alter patterns and theories whereas thoughts would be tested by concrete experiences gained from clip to clip ( Kolb 1984: 21-22 ) . The importance of feedback in the acquisition procedure is of import to guarantee that acquisition has taken topographic point. Therefore, the theory by Kolb has a nexus with Piaget ‘s cognitive development. Kolb and Fry identified four basic acquisition manners after developing a acquisition manner stock list ( Kolb, 1976 ) . The stock list would categorise people in either concrete experience and abstract conceptualisation, or active experimentation and brooding observation. The acquisition manners formulized by the above theoreticians are converger, diverger, learner and obliger. The converger would transport the features of abstract conceptualisation and active experimentation. Convergers would be individuals of narrow involvements, strong to use the thoughts practically, unemotional, and would hold a hypo-deductive logical thinking on specific jobs. The diverger would presume the features of concrete experience and brooding observation, and would be able to hold a strong imaginativeness. In add-on to holding wide cultural involvements, these persons have the ability to see things at different positions, and are interested in people. The learner would be defined by the two features, viz. abstract conceptualisation and brooding observation. The person would execute best in inductive logical thinking in add-on to being interested more in abstract constructs than people. Kolb and Fry besides described these persons as holding a great ability to make theor etical theoretical accounts. The 4th group theorized by Kolb and Fry was the obliger who would transport the features of concrete experience and active experimentation. These have been described as persons will be able to intuitively work out jobs, and when required to respond to immediate fortunes, these persons would make good. The persons have besides been termed as hazard takers and have greatest strength in making things. Kolb and Fry in there development of the acquisition manners challenged the construct that larning could be reduced to one dimension such as intelligence.Barriers/ Motivation to Experiential LearningThere are several barriers that will impact the execution of experiential acquisition, such as scholars ‘ emotion, as it would impact scholar ‘s motive to take part in the activity. Besides, the design of the activity is really of import as scholars are grownups, they are largely result-oriented and hence, the result of the activities is designed to be utile. Furthermore, the skillfulness of the facilitator is the cardinal barriers if the facilitator can non demo the preparedness and the facilitation skills efficaciously. Experiential acquisition is besides affected by factors such as the grownup motive to larning. In fact, larning is non merely a component of experiences but besides motive to larning. Motivation of grownup scholars is an of import facet to accomplishing successful grownup instruction. Motivation of the grownup scholar may be explored in consideration of the features of the grownup scholar. Adult scholars are autonomous and independent and hence the procedures with which larning is to be achieved need to further these rules. In this regard, they are more responsible and need counsel to larn and happen cognition on their ain ( Lieb, 1991 ) . The grownup scholar has gone through and accumulated a batch of experiences and cognition and may necessitate that the acquisition environment and larning procedure accommodate these things. Adults will inscribe for prosecuting faculty members and classs while cognizing clearly what they want, and therefore they need to be guided on what to accompl ish at the terminal of certain classs before they enroll. Adults are likely to prosecute in activities and procedures, which they see relevancy and hence the acquisition procedure must carry through this. They are practical and need to be shown regard. Consideration of the grounds why single grownups engage in the acquisition procedure is of import so as to further motive and acquisition. In order to actuate the grownup scholar, there is a demand to see some factors including demand to suit their cognitive involvements such as easing hunt of cognition on their ain. Adult scholars sometimes need to be considered in their quest to achieve relieve of ennui at work and place. The grownup scholar must be shown the connexion of the occupation towards promotion of the ego at the workplace, such as achieve publicity and be able to associate the two. ( Lieb, 1991 ) .The Strengths and Weaknesses of Experiential LearningExperiential acquisition can be utilized to planning of grownup acquisition and the rating of the same. Although the theoretical account has been applauded in the of import function it plays in the planning of larning activities and assisting to look into that scholars are engaged, there has been unfavorable judgment of the Ko lb ‘s theoretical account of larning with the feeling that it does non further the thought of contemplation in acquisition. For illustration, I have joined a Team Building Training Workshop held by my workplace before. I found that I could larn what I have experienced during the preparation, as there were many activities and games that could prosecute me. However, I could non associate or use what I have learnt, as some of the scenarios are non wholly the same and the transportation of acquisition is lower than my outlook. Besides, cultural barriers such as work forces are non allowed to touch adult females ‘s manus in some of the states, which will impact the acquisition procedure because some of the foreign scholars are non experiencing comfy to make so during the activity. As a consequence, it has been criticized that experiential acquisition does non use to all state of affairss theorized in the theoretical account. Alternatively, there was a possibility for options, such as information assimilation and memorisation. It is known that cultural experiences/ conditions have a topographic point in the acquisition procedure. The Kolb theoretical account does non have or gives a small focal point on cultural experiences/ conditions. The theoretical account does non concentrate on the importance of differences in cognitive and manners of communications that are culturally based. There has been thought that the presentation of the thoughts in the theoretical account is instead excessively orderly and simplistic ( and to extent unreal ) because some procedures may happen one time and phases can be jumped. The grade of integrating of the acquisition manners can non be measured by the acquisition manner stock list because the latter deficiencies that capacity ( Tennant, 1997 ) . In add-on, because a wide and broad research base is of import in researching and proving the theoretical account, the theoretical account is hence limited in its dimensions. While the construct of Kolb can give a linkage between cognition and acquisition, it has been criticized because of limited geographic expedition of cognition. Kolb has merely explored the issue of cognition on a societal psychological science position and does non therefore explore it in deepness. The theory has been criticized for go forthing out the arguments about cognition theorized in the philosophic and societal theory. His conceptualisation of the thought that larning is concerned with bring forthing cognition has been faulted on the consideration of the thought of informed, committed action. A farther apprehension of experiential acquisition may be indicated in the theory generated by Jarvis ( 1987, 1995 ) and theorizes the different responses to the possible acquisition state of affairs. The theory development involved geographic expedition of the Kolb ‘s theoretical account by a figure of grownups who would use their ain experience of acquisition in the analysis. Non-learning, non-reflective acquisition, and some brooding acquisition were the different paths that were possible in the theoretical account theorized by Jarvis. In non-learning, people were able to interact through patterned behaviours. Persons may neglect to react to a state of affairs of possible acquisition and hence neglect to be engaged in the experiential acquisition procedure. In add-on, it was possible to undergo rejection in the procedure and fail to accomplish or progress experiential acquisition. Non-reflective tendencies included the day-to-day brushs of pre-conscious behaviour as everyone is exposed to experiences on a day-to-day footing that he does non believe about. Practice is besides a phase in non-reflective tendency and focal points on geting physical accomplishments and preparation for a manual business. Non-reflective tendency besides is characterized by memorisation. In this theoretical account, brooding acquisition involved contemplation, which entails giving a consideration and doing an rational determination about it. Persons would besides be able to travel thorough reflective acquisition by holding a brooding pattern in and on action. The conceptualisation by Jarvis besides falls short in the consideration of phase wise flow of things, yet it is important to observe that different things may go on together at one time.DecisionTheory of grownup acquisition is limited and needs geographic expedition to understand. There are many positions of grownup acquisition in theory, including autonomous acquisition, critical contemplation, experiential acquisition and acquisition to larn hold been neglected in theory geographic expedition. The consideration of grownup acquisition as separate from the normal acquisition theory is incorrect and undeserved. This paper chiefly covered the facets of experiential acquisition, and considers the Kolb and Jarvis theory of experiential acquisition. Experiential larning involves the person acquisition through experiences of existent life state of affairs or the acquisition that is fostered by the establishments. The theory of provides of import constituents on how big acquisition may be good accomplished and planned but has some defects. These include restriction in its coverage of issue of cognition and limited research base for the theory. Kolb ‘s theoretical account of experiential acquisition has besides been criticized for deficiency of consideration of contemplation in acquisition. Both the Kolb ‘s and Jarvis ‘ parts have besides been found to fall short of outlooks in that they involve stage-wise development of procedures of larning yet it would be expected that sometimes more than one procedure happens at the same clip and others are skipped. Though the consideration of the grownup larning procedure as being separate from the normal acquisition procedure has been criticized, it is of import to calculate out ways in which grownup larning differs or the features of the procedure or scholars that make it diverge from the normal known acquisition procedure. In order to further larning procedure by the person, it is of import to see the features of the grownup scholar. The grownup scholar is a autonomous person who has already determined what they want from the class they have enrolled into. Again, they are likely to prosecute into activities they see as relevant. Adult scholars have an advanced motivation of larning such as necessitating accomplishing certain makings that will do them be promoted at the workplace, among others, and hence these demands must be understood and incorporated in the acquisition procedure and instruction course of study. Learning procedure does non merely constitute of experiences, but that factors like motive play an of import function in the accomplishment or engagement in larning. Motivation plays an of import function in the acquisition of an grownup. Understanding of the factors that influence motive and its topographic point in acquisition may further grownup instruction. While there are assorted ways through which an grownup scholar may be motivated, other barriers including duties at place, clip bounds among others act as barriers to motive. The best manner to actuate an grownup scholar is to progress the ground for registration into the peculiar class. Experiential acquisition plays an of import function in grownup acquisition.