South African Breweries Essay Example

South African Breweries Essay In 2001 South African Breweries (SAB) ends up as the fifth biggest brewer on the planet. SAB has preparing activities in 21 unique nations around the globe with a yearly yield of 77 million hectolitres of brew. South African Breweries additionally holds a chain of 77 Southern Sun inns all through Southern Africa and furthermore claims three club.( http://www.sabmiller.com/) South African Breweries (SAB) has developed based on its quality in creating markets, first in Africa and afterward in different pieces of the world. SAB has gotten one of the significant lager and drink organizations on the planet. It was enrolled in London by an organization of financial specialists from the UK and South Africa in 1895. Palace Large was propelled in Johannesburg in 1898 and in same year SAB was recorded on the London stock trade. In South Africa, SAB drives the brew showcase with Castl Larger. Be that as it may, its more extensive portfolio notwithstanding: We will compose a custom paper test on South African Breweries explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on South African Breweries explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on South African Breweries explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer * SAB: lager south Africa and mainland Africa with bottling works for both bigger and sorghum and brands, for example, Castle, Carling Black Lable, hansa Pilsner, Lion, Amstel, Heineken, Hoftbrau, Dakota Ice and 24 different brands. * SABI Asia: distilleries in china and India; with 18 significant brew marks in China and decontaminated water and Soya milk. * SAB Europe: bottling works in the Canary Island, Czech Republic, Hungary, Poland, Romania, Russia and Slovakia and brands including Pilsner Urquell, Gambrinus, Radegast, Keller, Ursus, Redds, lech and Tyskie. * Other refreshment interests: butting plants in Africa of spring water, sodas, squeezes and shining water, including the Coca-Cola, Schweppes, and Appetizer go. * Southern Sun inns (77 lodgings all through Southern Africa) and 3 club. ( Jonson, G Scholes, K, 2002 PG 898) The 1998 yearly report of SAB clarified the Groups methodology: SABs International spotlight has been on nations in which it trusts it could utilize it aptitude, which has been increased more than 100 yeas in south Africa, to create lager showcases in rising economies. SAB has put altogether in its center business, and has initiated blending activity in a future 5 African nations, 3 Chinese areas, and 4 Eastern European nations since 1995. SAB plans to proceed to ensure and additionally build up its South Africa activity This beginning with updating quality and consistency to make a brew for which individuals are set up to pay more and which can give us a sound overall revenue. At that point comes improvement to promoting and dissemination. Next we improve profitability and limit South Africa was the first market for SAB and remains midway significant. Be that as it may, here, the organization had encountered blended fortunes. In 2000 it had endured a2 percent decrease in volume, yet could report an expansion in its edges because of proceeding with efficiency activities. The principle purpose behind the downturn was the local circumstance in South Africa, and specifically a switch in buyer spending. The extent of extra cash which the normal south African spends on refreshment and tobacco has fallen consistently since 1992.the standardization hypothesis proposes that this move in purchaser consumption will proceed as a higher extent of optional use moves from prompt delight to personal development. As indicated by the SABs, meanwhile, we keep on endeavoring to build our piece of the overall industry in the all out south African alcohol showcase by making lager the mixed beverage of first decision for additional individuals basically through better channel division, circulation and advancements. Our rate portion of the absolute alcohol advertise is in the mid-50s, so there is extension for future increment. SABI worked in 13 different nations in Africa. In numerous African nations, SABs South African brands, especially Castle Larger, are as of now known and are utilized by SABIA is as of now seeking after a methodology to make Castel Larger the principal container African lager. Castel bigger is as of now prepared in 10 African nations. SABIAs system is to put resources into African nations with lo per capital brew utilization yet where SAB accepts there is development potential. SABIA have sought after an approach of venture into other African states by procurement and by building up Greenfield bottling works China is second biggest brew showcase on the planet as far as utilization and is at present developing at more than 10 percent for every annum. SAB now sells more than 8,000,000 hectolitres; a year ago we developed by 38 percent. China is a divided market of around 200 million hectolitres every year, which tremendous potential for SAB the point in china is to build up the quality finish of the standard brand division. This permit SAB to keep the expense of capital consumption down and maintain a strategic distance from the costly showcasing programs normal for territory, for example, Beijing and Shanghai, where rivalry is exceptional. SABIEs methodology has been to put resources into nations whose business sectors are creating from state-run economies to advertise economies, which commonly prompts expanded buyer request. Due to a limited extent to the past state responsibility for bottling works and related business, there had been an absence of capital interest in plans and appropriation framework, and huge numbers of the working practices were wasteful and obsolete. SABIE looks to recognize existing activities where, by redesigning bottling works and dissemination foundations and expanding the tasks with SABIE the board aptitudes, it can improve showcasing, item quality, and efficiency in order to build piece of the pie and gainfulness. Tasks in every nation are run self-governingly SAB finished redesign and development of its bottling works at Kaluga, south west of Moscow, in only eight months and propelled its own image Golden Barrel. This brand has now given such an incredible achievement, that the Kaluga brewerys limit is being extended from 480,000 to 1.4 million hectolitres is arranged. Notwithstanding Golden Barrel brand our portfolio will incorporate various remote brands prepared under permit, for example, Staropraman, Holsten Premium and Miller Genuine Draft. In 1999 SAB combined the two brew organizations which it controlled together with Euro Agro Centrum to make a solitary organization Kompania Piwowarska SAB, bewaring three Polish brand this merger empowered SAB to make a bound together brand portfolio, increment profitability, and make saving money on parts of the business running from 24 hour activities to dispersion collaborations. In Hungary SAB had settled brands, including Dreher, yet the market was furiously serious and there had been an extensive change away from mixed beverage and a subsequent decrease in lager utilization. SAB had diminished its creation limit in 1999 by shutting one of its two bottling works and by 2000 was decreasing its dissemination communities from 18 to 9. Numerous observers accepted that for a bottling works of its size SAB expected to have a significant brand in created markets. It had tired to do as such. It had endeavored to get bass brewers however this was taken by Interbrew of Belgium. Kronenbourg had been procured by Scottish Newcastle. Also, it was realized that ASB was watching out for such a significant brand. As of late SAB has submitted critical assets both to worldwide acquisitions and to the reproduction of procured business. SAB planned to proceed to ensure and additionally build up its SA tasks, while putting for development in its universal brew business, where a beneficial base, with minimum amount in chosen creating markets and locales, has now been accomplished. Steady development, both natural and through obtaining, is being sought after forcefully. It additionally SAB gave an attentiona to the online business showcasing by making a site with Microsoft Company. The SAB securing of the US brand Miller may make an open door for promoting its built up brands on the planets biggest market, however it has additionally been important to merge the situation of the well known names in neighborhood markets. Consequently the production of the Castle ale Web webpage (www.castlelager.co.za). Adaptability was only one worry for SAB, says Warren. The Castle ale site is both intuitive clients can present their own photos for snap rivalries, for instance and value-based. Various Castle-brand stock items can be requested through the site. Another favorable position for SAB is the profundity of Microsoft abilities among their own staff, just as the conspicuous simplicity with which Content Management Server incorporates with the companys existing Microsoft server items. The vital position that SAB has decided to follow is to proceed to secure and additionally build up its South African tasks, while putting for development in its worldwide brew business, where a beneficial base, with minimum amount in chosen creating markets and districts has been accomplished, gradual development, both natural and through acquisitions is being sought after forcefully.( Johnson, G Scholes, K ,2002 PG 898) South African Breweries has decided to follow a forceful key field-tested strategy in its abroad endeavors, in light of market development. SAB takes an offer in a bottling works with a neighborhood accomplice and while holding the brand, changes the business by overhauling the quality and consistency of the brew, for which individuals are set up to pay more, in this manner giving a solid overall revenue. Once SAB has gained an underlying neighborhood solid hold they at that point advance into districts past the brewerys unique catchment territory. They keep on building starting mass in the locale and progress after some time to a national premise. Many accept that for a Brewery the size of South African Breweries and with such worldwide p

The Effect of Modern Day Technology Free Essays

World Literature II November 22, 2010 Cause and Effect Essay 590 Words The Cause and Effect of Modern Day Technology â€Å"The zipper dislodges the catch and a man needs only that much time to think while dressing at day break, a philosophical hour, and along these lines a despairing hour. † Ray Bradbury’s character of Beatty clarifies how innovation has adversely had a negative impact in Fahrenheit 451. Innovation changes around us consistently and pretty much consistently new innovation comes out that makes last year’s innovation appear to be practically ancient. We will compose a custom paper test on The Effect of Modern Day Technology or on the other hand any comparable theme just for you Request Now There is no doubt that innovation has made life simpler and progressively advantageous just as, travel quicker and life sparing clinical headways. It is hard not to consider the amount one really relies upon these new innovations and how they could be utilized to control everybody. Will the impact of this innovation be fortunate or unfortunate over the long haul? Today in our economy we have less individuals required for assembling and preparing employments and in this manner an overflow of work area occupations and item structuring occupations. These occupations at that point result in significantly higher efficiency and more advancements.This ceaseless pattern of profitability and headways leaves us dependant on innovation. In the book The Handmaid’s Tale by Margaret Atwood, the primary character Offred clarifies how new innovation was being presented until the nation got reliant on it. Out of nowhere that innovation and the manner in which she had figured out how to live is removed and individuals were lost without it. Some obscure tragic realm at that point effectively controlled these individuals that now couldn’t do anything. Consider the possibility that something to that effect were to happen today, the legislature began following where everybody experiences, route frameworks in vehicles, or telephones and who recognizes what else.Radio transmitting chips are as of now being embedded in certain mutts with the goal that their proprietors can discover them on the off chance that they get lost. This equivalent innovation could be embedded in children to forestall kidnappings or in hoodlums when discharged from jail. While the entirety of this sounds incredible at that point, will that innovation later be utilized against us simply like it was against Offred? Will governments track the entirety of our developments? Will our musings and thoughts be perused before we can talk them? Will satellites investigate our homes to ensure we are eating the privilege foods?Even today’s news features are loaded up with reports in regards to the full body scanners at air terminals. While we all need to be protected when flying and the contention is solid for the scanners, the cost or impact of it leaves us actually stripped to the administration. As per all day, every day Wall St. com, â€Å"the rundown of gadgets the Smartphone has started to supplant, and at times, that procedure is so far along that the more seasoned items have nearly vanished. † Will innovation put an eve r increasing number of individuals unemployed? Will the work that innovation replaces people leave every one of us apathetic in light of the fact that we are not utilizing a physical exertion anymore?On the other hand innovation has been exceptionally advantageous to us. Innovation has made us hugely increasingly effective and profitable, some innovation at any rate, other innovation be that as it may, is intended to makes us less beneficial. Ideally this pattern will increment. A few organizations have just recognized that security is a significant opportunity and are putting things out to help individuals. For instance Apple has recognized that individuals don’t like the possibility that they could be followed through their iPhone without warning.To decline these feelings of trepidation they made symbols that appear on your telephone and permit you to see when an application is utilizing your present area, just as choices to confine which applications can utilize your area. Ideally more organizations will follow in their lead and take out chance of this negative impact of relying upon advanced innovation. Innovation may be propelling more and mankind will ideally not capitulate completely to it. We need to settle on great choice in regards to how far we will let innovation supplant the human brainâ€the extreme PC. Like Ray Bradbury’s quote, we will no longer get an opportunity to think. Step by step instructions to refer to The Effect of Modern Day Technology, Papers

Ethical Decision-Making Manual For Helping Professionals By Steinman,

Ethical Decision-Making Manual For Helping Professionals By Steinman, Ethical Decision-Making Manual For Helping Professionals By Steinman, Richardson, And Mcenroe â€" Assignment Example > 15 May 2006The Importance of Ethical Decision Making Styles for ProfessionalsThe Traps within Ethical Decision MakingIn today’s professional world ethics is an extremely important part of any professional’s career. Without the art of ethical decision making an individual is not going to get very far. They have to know exactly how to approach certain business situations, and yet they have to be able to get their point across precisely and efficiently at the same time. It can be difficult but there are various literary materials out in the market now to help professionals learn the basics of ethical decision making styles in a cohesive manner. The Ethical Decision Making Manual is one of these literary books and it provides enriching information that will keep a professional steered in the right direction in order to bolster more confidence and adapt to sure fire ways of making the appropriate decisions at business functions or in their daily work, of course when it is necessary . For those that study the area of ethics in business, they are aware that there are many traps an individual in a professional position can fall into, one of these being focused on the idea of “common sense” and “objectivity”. Often all it takes to make an appropriate professional decision is to use common sense but at the same time this is said there are also instances where common sense is not the sole answer to solving a dilemma in a professional manner. You have to be attuned to the art of objectivity to and not be afraid to object to situations in which you might not agree. In fact this is what makes a part of a professional individual. Common sense is often used as a good guide to help people come up with a resolution to certain ethical dilemmas in their professional life, though it isn’t always easy. Many professionals find it easier to use common sense techniques to get past an ethical dilemma rather than being objective because even though objectivity is a give n in any professional position, it can be hard to incorporate in when an individual has to weigh a clients personal privacy rights and the concept of confidentiality, especially if they are in the professional field of law or medicine. As has been stated, the best way to get through many obstacles is by using common sense which ultimately is what the professional has learned and observed through his or her own personal experiences in business matters. However each and every dilemma is different and therefore the many steps of making ethical decisions comes into play in a variety of ways within the professional world. The mistake that many professionals make however is letting their own judgments from past experiences mare their viewpoints in a professional manner. Often many business people fall into an ethical trap when they try and base decisions on their past experiences, even though it is these very experiences that sometimes teach and guide them in their own work ethics. That is why there must be a boundary established between a professionals personal life and view points and the area of the professional world, otherwise there can be numerous complications that will arise. The personal needs, feelings, and outside social experiences need to remain separated from the business environment in order to exude a more professional atmosphere and better frame of mind to deal with any professional adversities. This is why it is so very important to study the different techniques that can be used to solve ethical dilemmas through the various manuals that have been established such as “The Ethical Decision Making Manual” by Steinman, et al (1998). Many professionals have found by following the guidelines in manuals such as these it assists them in keeping an open mind in order to bring a more precise applicability into solving the myriad of problems that take place in the professional work place and the surrounding environment.

Police Brutality Affects The Mental Health Of Black Youth...

The existence of police brutality affects the mental health of Black youth, in regards to heightened depression and suicidal ideation. Even though people of color in the United States make up less than 38% of the population, almost half of all people killed by police are minorities and more than half are unarmed victims (The Guardian 2015). According to Mapping Police Violence, law enforcement has killed at least 263 Black individuals in 2016 including adolescents; 346 Black Americans were killed the previous year (2016). There has also been an increase in capturing these police shootings on film and then posting to social media for users to view soon thereafter. Black youth in the United States are exposed to this violence through a variety of outlets, such as news reports, social media and their personal encounters with police. The never-ending replays of unarmed Black citizens being shot to death by police officers is traumatizing and induces a constant state of fear that renders Black people hopeless for a country that will perceive their lives as equal and deserving of justice as non-minority individuals. As I witnessed the videos and sound recordings of the police killings of these Black youth: Trayvon Martin, Aiyana Stanley-Jones, Michael Brown, Tamir Rice and Darnisha Harris, I, too, lost hope for racial equality and developed a fear of law enforcement that still exists to this day. These emotions are quite common amongst Black youth, yet the presence of such isShow MoreRelatedEffects Of Racism1095 Words   |  5 PagesRacism is an individual, institutional, and societal issue that negatively affects the lives of many African-Americans. Structural racism is a term used to describe the institutional and societal levels of racism. 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How did the Great Depression affect teachers in Chicago? a. Teachers had to walk to work and only received checks for 5 out of the 13 months they teached the school children. 4. What is the importance of the election of 1932? Who won? What promises were made? a. The importance ofRead MoreRastafarian79520 Words   |  319 Pagesintentionally left blank Foreword One of the most useful things about Ennis Edmondss Rastafari: From Outcasts to Culture Bearers is that it correctly traces the connection between the emergence of Rastafarianism and the history of resistance and black consciousness that has been part of the Jamaican experience for years. The truth is that there has always been a committed Jamaican counter- culture that celebrates and sees redemption in Africa and rejects the European values that have oppressed

Cultural Diversity and Awareness in the American...

The healthcare system within America reflects increasing numbers of cultural diversity and awareness. According to Holloway (2004), cultural awareness is defined as the deliberate, cognitive process by which health care providers become appreciative of and sensitive to the values, beliefs, practices, and problem solving strategies of the clients’ cultures. Cultural awareness include an examination of one’s personal biases. In order to understand cultural diversity, individuals must strive to acknowledge the prejudices they may already hold toward different cultures. On the other hand, cultural competence is a process through which health professionals can integrate their knowledge and skills to improve culturally effective interactions†¦show more content†¦On the other hand, the parents believe that the patient is getting confused waking up in different room, other than his own bedroom. I explained to the family about my assessment, and what I was going to do t o manage the pain, but the family was not happy with what I had to say. Adam’s parents do not believe in â€Å"pain medication†, and do not agree that Adam might experiencing pain after the surgery. Despite my explanations, they refused pain medication for the patient. During admission process, I found out that the patient, Adam Nguyen who is 18 years old was diagnosed with Autism when he was two years old. Autism is a complex disorder of brain development. These disorders are characterized by difficulties in social interaction, verbal and nonverbal communication, and repetitive behaviors (Autism Speaks, 2013). Adam goes to a special school with Autism, therefore English is his primary language. His parents who were born in Vietnam and migrated to the United States a couple of years before Adam was born, understand and speak very well English. Adam came from a low socioeconomic family. 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Benefit and Compensation Free Essays

This company is a commercial contractor with annual revenue between 10-20 million dollars (PC One Source Contracting, 2013). According to their website, PC begins part-time general laborers at $10. 50 per hour (www. We will write a custom essay sample on Benefit and Compensation or any similar topic only for you Order Now Vociferousness. Com). They offer medical benefits, vacation pay, and merit increases for full time employees. Management and project leaders are also offered a car allowance, and retirement plans (www. Vociferousness. Com). Bellow Disaster Restoration is an international commercial construction company with operations in both Michigan and Arizona. Bellow currently creates approximately $20 million in revenue within the Detroit area (Bellow Property Restoration, 2013). They offer pay structures (depending on position) within both markets averaging from minimum wage to $1 00,000 per year (Bellow Group Salaries, 2014). They offer incentive programs for early completion of projects, bonuses for exceeding sales goals, and merit increases for exceeding performance or promotions. In addition, Bellow offers medical benefits, accrued paid time off, paid sick leave, retirement plans, and car allowance and travel expense reimbursement for applicable employees (Bellow Group Salaries, 2014). According to Glissando. Com, the national average wage for commercial contractors (not including additional benefits in a total compensation package) is $65,239 (Salary: Contractor, 2014). In both markets, competitors of similar size are offering wages between minimum and approximately $100,000 per year (dependent on position). Competitors also offer compensation packages with merit increases, health insurance, paid vacations, productivity incentives, retirement plans, and are within the national average compensation of $65,239 for commercial construction contractors. This market survey and evaluation will allow Clayton Commercial Construction to better prepare a competitive and relevant compensation package for employees of the Detroit, Michigan and Arizona operations. Compensation Structure and Position in Market Since the company wants to be comparable to other construction companies it is easier to determine the pay structure that can be used for the company. This can be achieved by using the practice of benchmarking. This can be done one of two ways. The company can take a direct approach, go around to different companies in Arizona, and see if their human resources department will give them a look at how theirs works. Another way to benchmark would be to use the internet job boards to see what current salaries in the area are going for. The best recommendation would be to grade each job on a points scale to decide difficulty and importance. From there decide which jobs have an average salary and which ones should have a pay scale based on time in service and skill level. From there the company can identify how many positions for each job title the will have and can factor in the projected payroll of the company against the projected gross value. This will allow for growth within the company as well staying competitive with other companies. For the expansion to Arizona, the company will have to look at trying to undercut prices Of competitors. The positioning will be weak and should look to specialize in smaller jobs. According to central. Com (2014) the top 10 companies billing is from $500 million to $47 million. This company currently nets about 20% of the tenth ranked company’s billing amount. Positioning themselves as a smaller company that offers a more intimate experience is the marketing strategy to go with. People like to do business with companies that give the impression of personal touch. Bigger companies can lose this eel and open the door for other businesses. This is where Clayton Commercial can really make their money. Compensation and Benefits Strategy Expanding into a new market presents many challenges, but perhaps the most critical element is recruiting excellent talent in the new market to ensure successful growth. Ensuring that Clayton Commercial Construction is attractive to potential hires is the key goal behind designing a competitive compensation and benefits strategy. Our recommendation for Clayton is to provide a wide variety of options to employees and then allowing them to hose the benefits they want to pay for. We recommend assigning costs to each benefit, and we will provide employees with a budget of â€Å"Benefit Dollars† to spend on the benefits they care about most. Employees may go over these â€Å"benefit dollar† budgets, but they will be responsible for extra expenses beyond their budget. We recommend allotting employees 20% of their annual base salary in â€Å"benefit dollars† to spend how they choose, and then charging employees based on the benefits they take. This cafeteria-style approach will allow Clayton to save money by not paying for benefits that are r low extreme flexibility to Clayton employees. It will also reinforce with the employees of Clayton just how much these benefits cost much off benefit the company is paying for. Morale and employ appreciation will be higher and employees will be less likely to tall benefits packages for granted. Regarding compensation, we erect Clayton utilize market research to set and maintain comparable Our preliminary research indicates that in Arizona, a typical front construction worker earns roughly $31 ,OHO per year (Indeed. Com skilled tradesman makes $46,000 per year (Salary. Com, 2014), an, rings home $120,000 (Salary. Com, 2014). In terms of raises, rata annual raises, we recommend that Clayton conduct annual mark into comparable salaries and then adjust pay as needed to stay IR with industry norms. Claptrap’s plan is to increase workforce size which constitutes 130 employees. Assuming we have 1 director, 45 skilled laborers, 60 unskilled laborers, and 21 support staff, ‘M manage three different full construction teams. Each team will h manager, 15 skilled laborers, 20 unskilled laborers, and seven soul resulting in a per-team annual cost of roughly $1. 7 million. Clap dated that they are aiming for a net revenue growth of -3%, we r this team aim for exact revenue neutral, so they must earn $1. 7 revenue to offset the increased cost. Performance Incentives and A performance incentive system is and merit pay is a way to retail employees and should be used to recruit top employees. Enema) set goals for their employees that are attainable and realistic, who turn motivate them to work harder to attain the goals set by the Some incentives to look at would be bonuses, stock, and time off Merit pay is used frequently amongst businesses to pay their me based on performance. In order for the merit pay program to be employers must assure that the reward is delivered to the top en will be prominently healthier than raises given to average or subs employees. The theory of performance-based compensation for is that they should be compensated generously for out performer workers, but if a worker performance is ordinary, that worker cord should show that. Compensation law The primary federal law to be aware of when it comes to compel benefits is the Employee Retirement Income Security Act, or IRIS sets the standards ensuring employee benefits plans are fair and mound and establishes employer obligations to provide benefit AR retirement plans (United States Department of Labor, 2009). Thud requires persons managing plan funds to refrain from conflict of transactions, disclose information on conditions of the plan, and the funds of the plan to the exclusive benefit of participants. ERE! Codifies provisions for COBRA, which gives former employees of large companies the right to continue health coverage at previous group rates, well as establishing rules for exclusions relating to preexisting conditions (United States Department of Labor, 2009). With regard to state law, there are a few requirements: Clayton is required to pay employees twice a Mont no more than 16 days apart, on regularly scheduled paydays. Employees w work beyond 40 hours in a week must receive 1. 5 times normal base and characteristics such as sex, ethnicity, and religious preference may not be considered when determining salaries (State Bar of Arizona, 2014). Conclusion To assist with the expansion to Arizona, it was important for Clayton Commercial Construction’s strategies are comparable to other commercial construction business within the area. Team a made recommendations WI sat considerations with the compensation laws, benefits, incentives and marketing to assist Clayton Commercial Construction to excel in their new location. How to cite Benefit and Compensation, Papers

U.S. and Swedish Trends in Tax Reform Essay Example For Students

U.S. and Swedish Trends in Tax Reform Essay Tax reform has become a major governmental policy issue in the United States as well as in the rest of the world. Countries are attempting to balance both economic efficiency and provide equity in taxation. Governments are looking to rewrite tax codes to minimize their impact on economic growth. Specifically, governments throughout the world are attempting to preserve incentives built into taxation to maximize economic efficiency. At the same time, these governments are trying to cope with the growth in social welfare programs throughout the past three decades. In this paper I shall discuss two nations which dramatically overhauled their tax systems, and whether or not their goals with tax reform were achieved. We will write a custom essay on U.S. and Swedish Trends in Tax Reform specifically for you for only $16.38 $13.9/page Order now In the article The tax reform act of 1986: Did Congress love it orleave it?, Randall Weiss discusses the attitudes about taxes in the United States. He details the events and attitudes leading to the Tax Reform Act of 1986, and shows how public perception about taxes has changed since then. He also discusses some of the tax reform proposals that are now currently being thought about in Congress. In 1986 the United States Congress enacted the Tax Reform Act (TRA-86). The act passed with a great deal of bipartisan support. This support was made possible by two features of the act. The first was that federal income tax rates were to be cut dramatically. While this would lead one to believe that federal government receipts were cut substantially as well, it was the second important feature of the bill that allowed it to be revenue neutral. This feature was that the bill was to improve horizontal equity in the tax system. This would be accomplished by eliminating many of the deductions that many individuals, particularly the well to do, were allowed to make. Many of the complains about the tax system in the United States that preceded the Tax Reform Act were about the gross horizontal inequities that it allowed. A great deal of press preceding TRA-86 showed the public how many of the countrys wealthiest individuals were able to get away with paying little or no federal income tax. Eliminating many of these tax deductions and loopholes had been the goal of several liberal Democrats for some time. In addition, conservatives in Congress wanted to reduce the escalating federal budget deficit at the time. Also, a prevailing attitude of the time was that reducing marginal tax rates would benefit the economy. It was believed that specific tax breaks and deductions to support economic growth would not be needed with the greatly reduced tax rates. The combination of Democrats wanting more vertical tax equity and Republicans wanting lower marginal rates allowed the Tax Reform Act to gain widespread support in Congress. Since TRA-86, tax policy in the United States has shifted away from base broadening and lower marginal rates toward more progressive taxation and targeted tax reductions. In 1990, and again in 1993, marginal tax rates were raised on wealthy individuals in an effort to close the mounting federal budget deficit. Also, the perception in the federal government was the special tax credits and deductions were needed to promote savings, education, and economic growth. This is a direct reversal of the ideas that lead to TRA-86. People no longer argued that tax rate reduction would in itself provide for economic efficiency. Currently, members of the United States Congress are introducing several different tax reform plans. Some of the plans, particularly the Republican plan for a flat income tax introduced by Rep. Dick Armey, would decrease the progressivity of the current tax system. In addition, a proposal for a national sales tax would result in a tax code that is less progressive than current law. On the other hand, a tax reform plan introduced by Rep. Dick Gephardt would make the tax system more progressive. All of these reforms are intended to reduce many of the remaining tax shelters left in place by TRA-86. The Republican plans in particular are not revenue neutral and are intended to increase investment in the economy and contribute to efficiency. However, these reforms are not in line with the policies enacted after TRA-86, and they are still years away in the

Economics Essays - Unemployment, News Media, Mass Media, Economy

Economics Essays - Unemployment, News Media, Mass Media, Economy Economics Discussion Board 1The recession of 2007-2009 has impacted many industries, but few have been hit as hard as the newspaper industry. From a loss of subscribers to a loss in advertising revenue, print newspapers are experiencing economic change unlike any other time in history. Last year, Denver?s Rocky Mountain News stopped publishing in February, the Seattle Post-Intelligencer ceased printing their publication and converted to an online-only format in March (and in the process, laid off 145 of their 165 employees), McClatchy Co., owner of the Miami Herald, announced in March it was cutting 1,600 jobs and reduce wages throughout the company, and even the venerable New York Times made a deal to sell its share of its headquarters and lease it back, raising a much needed $225 million in the process. These are just a few of the many examples of hard times in this industry. Why do you think the newspaper industry has been hit so hard? What sources do you use to get news? Why? Do you subscribe to a local paper, and if so, do you receive a print copy or receive it electronically How have changes in the news industry affected unemployment? Discuss how changes in this industry have resulted in not only cyclical unemployment, but also frictional and structural unemployment. Statistically 168 million adults read a newspaper in print or online in the past 7 days and 112 million adults read a printed newspaper on Sunday mornings. But in today's society as young teens and kids get older, they do not have the habit or the desire to read the newspaper. In the recent years, the popularity of the world wide web has increased and any sort of information has been made computer friendly. 57% of consumers use newspaper websites for local online information and 75 million visitors have been to a newspaper website in the last month. Personally speaking, i would prefer to use and read the news online from my laptop. It is just simply quicker and easier to use. Most websites whether it be msn news, yahoo new, or google news can all be found just a click away. Not only are different newspapers only a click away but also they are free. A well experienced web user can find most information for free online. Because of this i do not and would not subscribe to a local paper. Newspaper websites are number 1 in 22 of the top 25 markets. As the online industry continues to rise, the news industry begins to fall and unemployment rate also increases due to the decrease in demand for workers for newspaper printing. Not only is it cyclical unemployment but also frictional unemployment because as the industry falls, newspaper workers will have a need to search for a new job which pays more in order to support him/herself. This is also structural unemployment because when searching for a new job, different skills are requir ed, and in the newspaper industry your skills are limited and so finding a new job may be quite impossible.

The 8 Worst Office Problems Youll Deal With in the Summer

The 8 Worst Office Problems Youll Deal With in the Summer Summer is here! Which means most days you’ll be daydreaming about being absolutely anywhere else than where you are (aka at your desk). Here are 8 of the absolute worst summer office problems, just so you can be prepared for their awfulness in advance. 1. The Great Temperature DebateIt’s a hundred billion degrees outside and subzero inside. Whoever is in charge of the AC has gone way overboard and you find yourself shivering at your desk. You’ve brought socks and a heavy sweater just to make it through your day without losing a toe. Or worse, you’re the guy at the window with the sun baking in, and no matter what temperature the AC is set on, you’re still sweating buckets!2.  Commuting via Train or BusOkay, so this one is about getting to your office, but it’s still hell. There’s never AC in your subway  car or bus, and no one seems to understand the concept of deodorant. You’ve got smelly armpits and sweaty backs everywhere you turn. Tip: start avoiding rush hour. Come in early! Go home late! You don’t have to stay at work all that time, but you’ll spare yourself the inhumanity of the sardine commute. Happy hour, anyone?3. The â€Å"It† VacayEveryone is talking about going to that one island (like Ibiza or St. John) or that one summer party everybody goes to. None of your vacation plans or party plans are cool enough. You didn’t know people owned that much white linen.4. The Constant Countdownsâ€Å"16 days, 4 hours, and 39 minutes!† Your coworkers are all chirping out their timelines and squealing about just how soon their vacation is coming up! Even worse will be their Instagram feeds when they actually get to their glamorous destination. #neverleaving (sigh)5. Summer TreatsBe it a routine iced coffee run in the afternoon, or an ice cream habit†¦ bad for the waistline, good for morale. Still not really compensation, however, for being stuck inside.6. Outside L unchesOkay, despite sweating into your salad, so this is not a problem so much as a perk. Enjoy it. Sit on a park bench and bask.7. Dressing for WorkDo you dress for the swelter? Or the professional standard? Can you get away with showing all that cleavage? Or should you risk drenching yourself in sweat to arrive at the office modestly covered up? It’s a dilemma every day.8. The Office DeodorizerYes, we’re very glad our coworkers keep extra deodorant in their desks for days such as these. But do we need to SEE them apply? Or worse†¦ spray?

Philosophy of Law Essay Example | Topics and Well Written Essays - 3250 words

Philosophy of Law - Essay Example "What philosophy is, or should be, is itself a philosophical question that philosophers have understood and treated differently through the ages." (Wikipedia Philosophy p1). Philosophy can also be defined as a "doctrine: a belief (or system of beliefs) accepted as authoritative by some group or school; the rational investigation of questions about existence and knowledge and ethics; any personal belief about how to live or how to deal with a situation." (Princeton WordNet p1). The second of the above definitions lends itself to our thesis. 'Some group or school' could be analogous to the legal profession; 'doctrine' could be analogous to the law; 'personal belief about how to live' could be analogous to an individual's virtue, morality, and ethics; and 'deal with a situation' could be analogous to entering into a negotiable instrument such as a contract. This second definition mentions most of the issues that have given rise to a wide ranging concatenation of philosophical treatise and thought concerning the philosophy behind and used in the creation of a body of laws meant to guide the individual in their dealings both in rem and in persona. The philosophy of law could be said to trace its origins back before Plato and Aristotle established what contemporary society defines as virtue ethics (Wikipedia Philosophy of Law p1). ... Some of these social contracts could probably even fit today's UCC definition as "negotiable instruments" (Yovel 7). Whether these early contracts fit the Uniform Commercial Code (UCC) is not the question. The question is whether engaging in the philosophy of law is more than just a mental exercise. Hence we must first become familiar with what is currently thought of as the philosophy of law and then use some specific case examples to validate the premise that it has relevance and should not be disparaged. Wesley Newcomb Hohfeld's analysis originally published as two articles in the Yale Law Journal in 1913 and 1917 and are "...now a standard part of legal thinking" (Walker, Oxford Companion to Law 575) is a starting point that appears to provide a reference plane from which we begin our familiarization with the philosophy of law. Hohfeld believed that philosophically, there were co-dependent and inter-related fundamental legal concepts. In his two papers he enumerated eight entities called jural correlates and jural opposites. "Hohfeld maintains that legal analysis is frequently muddled and inconsistent because of an improper understanding of the fundamental legal conceptions. His stated goal is to catalogue and clarify these conceptions. He asserts that there are eight such entities: right (claim), privilege (liberty), power, and immunity along with their respective correlates of duty, no-right (no-claim), liability, and disability. In addition, each fundamental conception is a jural opposite to another: privilege (liberty), right (claim), power, and immunity are the respective jural opposites of duty, no-right (no-claim), liability, and disability" (O'Reilly p1). Can the

Comparison of the health staus of Australian males and females Essay

Comparison of the health staus of Australian males and females - Essay Example e paper will aim at analyzing if healthcare institutionalization paradigms operational in Australia facilitate in offering similar services for both genders. Study reveals that there are striking contrasts in healthcare patterns amongst both genders, however, the comparison also reflects the fact that the factors affecting the health of both the genders are also quite diverse in nature which calls for differing treatment for ailments. Furthermore, the ailments affecting both the genders also reflect distinct patterns which also instigate policy mechanisms diverging at various points. Though the proposition made here reveal divergent policies for both genders in Australia, it must not be assumed that convergence in no way is possible since there are a few areas in health sector where similar treatment is also available for both genders. To understand the divergent patterns of healthcare in Australia, it is crucial to understand how social determinants affect the physical well being of individuals. Since through their lives, men and women go through different social and cultural phases, the health status of both genders also differ. For instance, over the years cardiovascular diseases have been assumed to be a man`s disease which is also true in the context of the kind of stress they go through in the competitive work environment (Australian Government Department of Health and Ageing. 2010). Since women are associated more with other kinds of diseases, they are under-represented in the healthcare system when it comes to cardiovascular diseases. Similarly, the prevalence of diabetes is more widespread amongst the male populace of Australia owing to the genetic variations and lifestyles which the males exhibit more often than women. However, diseases like breast cancer may only be accounted to females, which is almost 28 % of the diseases which the females are diagnosed for (Australian Government Department of Health and Ageing. 2010). Yet, lung cancer is diagnosed

Practice of Therapy Essay -- Counseling

Practice of Therapy The actual practicing of therapy is a scary step for beginning therapists, although the education has been received and after practicum there will some experience in practicing with clients, doing therapy on your own seems intimidating. However, I am sure like most other experiences in life, the more you do something, the better you get at it and the more comfortable you feel in knowing what you are doing as well as doing it the proper way. With therapy, an individual can learn all about theories, models and assessments but the rapport and confidence from clients can only come after practicing therapy. Protocol For Initial Telephone Contact I will begin by introducing myself and then explaining my qualifications, I want the client to feel at ease in knowing I am not only capable but educated and trained specifically in marriage and family therapy. The next step would be asking the client to specify the issue that has caused the couple or family to seek therapy and then to determine all family members as well as any other individuals or public agencies that are connected to the couple or family. Next would be determining if the situation is a crisis situation and then deciding if I am able to help with the family or couple’s issues. Then I would talk about fees, payments and ensure the family has adequate transportation to attend sessions. After that, I would set up an appointment date and time, preferably within the next 24 hours. Who Comes To First Meeting? If the clients are a couple, I would prefer both individuals attend the first interview, although I realize this will not always be agreeable. In a family interview I would also prefer all members of the family present, this way each member can expre... ...ions. It has often been said there is no substitute for experience and it appears to me that practicing therapy is one of those situations. Works Cited Grewal, Daisy. (2012). In Atheists We Distrust. Scientific American. Retrieved from http://www.scientificamerican.com/article.cfm?id=in-atheists-we-distrust Hayslip, Bert., and Schneider, Lawrence. (1985). Effects of Counselor-Client Age Similarity and Presenting Problem Intimacy on Client Satisfaction. Retrieved from http://eric.ed.gov/PDFS/ED259254.pdf Locke, H.J., and Wallace, K.M. (1959). Short-term marital adjustments and prediction tests; Their reliability and validity. Journal of Marriage and Family Living. Nichols. (2010). Family Therapy; Concepts and Methods. Patterson, J., Williams, l., Edwards, T. M., Chamow, L., & Grauf- Grounds, C. (2009). Family Therapy; Concepts and Methods.

Most Writers of Fiction Do Not Earn Enough Money to Live from Their Writing Essay

Most writers of fiction do not earn enough money to live from their writing. Do you think the government should give them financial assistance to help encourage good literature? You should give reasons for your answer using your own ideas and experience. here are some conditions under which a novelist could reasonably expect some government suport. In general terms, if the writer has already proved that he or she can write well, and if the stories produced are stimulating and interesting, then I consider that some financial help might be given. Language quality is difficult to define, but if the writing shows, for example, good grammar, a wide vocabulary, and elegance and imagination, then I can see a valid reason for assisting an author to spend some time free from money problems. Such a writing needs to be encouraged. the entertainment value of a book would be also a factor in deciding whether to provide assistance to an author. Further consideration would include social and educational values expressed in the author’s work. However, if the ideas were socially irresponsible, or if the stories contain unnecessary violence or pornography for its own sake, then I would not want to see the author sponsored to write stories which do not benefit society. Other exceptions are the many writers of good books who do not require financial help. Books which proved to be extremely popular, such as the Harry Potter stories, clearly need no subsidy at all because the authors have become rich through their writing. Views on what good quality writing means will vary widely, and so if any author is to be given money for writing, then the decision would have to be made by a committee or panel of judge. An individual opinion would certainly cause disagreement among the reading public.

Reconstruction Of A Crime Scene Through Forensic...

Abstract Each day forensic investigators are introduced to crime scenes with absolutely no idea of how the crime came to be. Forensic science has developed in several ways and with very little information an investigator can interpret the actions of the chain of events in a crime. Forensic investigators have developed a protocol and preferred methods on how to search for evidence, how to gather evidence and last how to document it so that it is ready to be presented in trial. Reconstruction of a Crime Scene Through Forensic Investigation Introduction Every day thousands of investigators work around the clock to piece together evidence and solve puzzles through vague clues left at a crime scene. According to the United States Census Bureau there is a death every 13 seconds. Obviously not all of these are homicides, questionable suicides or badly decayed unattended deaths. But the large amount of crime scenes found do require a story to be told when the only party present is dead. 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