Business Lobbying Essay

The topic – It is always better to have clarity on the topic as it allows a clear flow of ideas. Lobbying, in fact, are the attempts made by certain corporate groups to influence the direction of legislative policy of a country/state in such a manner so as to bring benefits to them and safeguard their interests. The objective can be achieved by influencing legislators, members of Parliament and create a lobby to bring forth and get the favourable legislations passed. A lobbyist may be an individual or a group of individuals working for their employer or as an agent to them. Such people can be leaders of labour unions, corporate representatives, legislators, bureaucrats, and leading advocates, exercising influence in legislative circles or other private interest groups. India does not have any clear regulation for or against lobbying, especially when it comes by the name of lobbying. But it is not legal either. Lobbying has now become a well-established service industry, although known by different names such as public relations, external affairs managers, environment management experts, etc. Various established associations, federations, confederations of industry & commerce, etc function as lobbyists to get policies framed in favour of corporates. Dilip Cherian, a known lobbyist and founder of Perfect Relations, states that lobbying functions as a bridge between companies and the government. He speaks in no ambiguous tone, â€Å"We help our clients understand the policy environment of the country. We help them identify key players and their positions in the policy area. The key players could be political parties, bureaucrats, the central government, panchayat, etc.† The lobbying industry has been placing its demand for clear and transparent laws in countries like India where no clarity on the issue is available. So, it is high time that India should decide on making lobbying either legal or illegal by framing a detailed and clear policy. When you speak in favour of the topic i.e. lobbying should be made legal in India, the key points may be: 1. Whenever there have been some big leaps in policy framing in India favouring corporates in one or the other, the issue of lobbying has always come up. Whether it was Enron – the Dabhol power project in Maharshtra, foreign investment in corporate sector, big defence purchases, infrastructure development and now foreign direct investment (FDI) in multi brand retail, all have been shadowed by the issue of lobbying. The person or the company lobbying for certain favour cannot do so till the government, legislative bodies – Parliament or state legislatures – have not considered some path to move on. Lobbying would only smoothen the process. 2. Various chambers of commerce such as FICCI and CII, National Association of Software and Services Companies, and private firms like Vaishnavi Corporate Communications owned by Niira Radia and DTA Associates managed by Deepak Talwar are among top lobby groups. These organizations, however, maintain that they are not lobby groups and work to exercise influence to engage with the government on the policy issues. When so much of lobbying is done by the registered and legal firms and companies in the guise of some or other name and it is a well known fact, making lobbying legal will add to the government’s income by levying good amount of fee and charges on the same. Where does the amount, being paid now on lobbying, go – is anybody’s guess. A transparent legislation will definitely solve this ambiguity and loss of income. 3. The US and some European countries have made lobbying legal with specific conditions like quarterly disclosures on amount spent and the manner in which the same has been spent or so. This provides vital information and transparency to lobbying practices. The furor raised in Parliament over the issue of lobbying by Walmart in the USA could come up due to its disclosures. Corporate giants such as WalMart, Pfizer, Dell, HP, Qualcomm, Alcatel-Lucent, Morgan Stanley and Prudential Financial have been eyeing the Indian market for a long time and have spent millions of dollars to have their business interest move at a faster pace in the growing Indian economy. With the potential growth, more and more companies will engage lobbyists who can directly interact with politicians and bureaucrats and push their agenda. Lobbying, whether legal or illegal, will continue to remain integral to Indian businesses and politics. Doing away with it or making it illegal is not an option. It will be better to make business lobbying legal, of course with certain specific clauses to ensure transparency. 4. Making lobbying legal will bring forward open debates and discussions on all the forums. It will be possible to understand which option is better. Lobbyists and representatives of their companies will openly participate in such debates with the pros and cons on the performance and product. 5. At present, only the section 7 of the Prevention of Corruption Act may be invoked to call lobbying illegal. This section is not very sound. Think of the money spent on lobbying in a single year. If lobbying is made legal, at least a part of it will find its way to the government coffer. At present, it forms a part of unaccounted money going into the pockets of politicians, bureaucrats and other influential lot, the cost of which will eventually be recovered from the common people in the country. 6. Apart from saving millions of dollars, the country may see rampant corruption in the name of lobbying fading away. 7. Since India is in the process of establishing a larger institutional framework, the government needs creative inputs from various experts. As long as lobbying does not lead to ‘policy or regulatory capture’, it should be allowed. 8. The Indian government itself has a lobby firm presenting its case with American lawmakers, while a number of Indian companies and entities also indulge in lobbying activities in the US through their respective lobbyists. At various platforms like in the UN, World economic summits, in sports, in organizing Olympics, Commonwealth Games, etc, countries lobby their stake. Lobbying, in fact, brings more competitiveness and improvement in quality as things are to be explained and highlighted in comparison to any other stake holder. India would gain a lot by making lobbying legal. When you speak against the topic, the key points may be: 1. The common man of India, who is otherwise reeling under the pressure of corruption and unemployment, will be left penniless once lobbying is made legal. All the majors will lobby for their interests in the economy, will facilitate the entry riding the common man who hardly earns his bread and butter. Those who have more power and pelf will become greater lobbyist and will ensure that their interests are not compromised. 2. National interests will be cornered as lobbyists will have one-line motto of watching their own interest and will not at all be concerned about the country’s interest as they will not be from this country. 3. Lobbyists will make corruption legal. Politicians and influential people will still garner their share from lobbyists at the cost of the nation. 4. Legislators, who are law makers, if influenced by lobbyists, may get inclined towards serving them, becoming oblivious of the national interests. 5. Lobbying in defence production and purchases might put national security at stake. 6. India is a vast country and has a lot of complexities and problems. The lobbying company has no perception of the diversity and the nature of problems. The government might simply gamble on the tactics of the lobbyist and that might become harmful in future. 7. There is no mechanism in India to bring accountability to lobbying, and publicly reveal the lobbying positions of companies and the money spent. Self-regulation in lieu of a formal legislation is often proposed by industry players. In India, nobody knows the lobbying position of companies, leave alone looking for consistencies in lobbying positions and their impact on issues on sustainable development. Making it legal will add to the woes of Indian businesses. The efforts made so far in India- The Planning Commission has set up an expert group to look into the processes that comprise lobbying. Arun Maira, member of Planning Commission, stated â€Å"We will be considering various interests of all the stakeholders involved. This expert group comprises industries and government secretaries. There is an on-going dialogue with the industry associations for their views. We want lobbying to be transparent and representative. We are looking at the best benchmarks for processes of lobbying in other countries. However, this is a very large issue and the final solution is far down the road.† However, given the political exigencies of framing policies and complex nature of polity, this task will require the consummate skills of great statesmen.

Issues Identified Essay

1) The first issue of the case is whether Harry Hepburn, the president of Southern California Division of Robinson Brothers Homes should make the projection on the specific project more optimistic or not. By making the revenue forecasts more optimistic, the most likely outcome is that the project will be undertaken and his team of employees will keep their position. Otherwise, at the current estimated return projections, the project is expected to be declined, and Harry’s team will be partially laid off in accordance with the Robinson Brothers Homes plan on cutting costs as the company faces the slowing down market and decreased profitability. 2) The second issue of the case is to evaluate what can be done to either decrease the required IRR benchmark related to this project or to increase the expected IRR of the project. Due to decreasing margins on their recent construction projects RBH needs a project to bring their revenues and profits up for the upcoming years. RBH’s Southern California division (one of 15) and its VP Michael Borland have come up with a prospective project â€Å"The Platinum Pointe Land Deal† which has potentials to increase profits and revenues. The issue with it remains is that the project has a IRR of 21 and for a project like this Michael Borland and his division has calculated a required IRR of 24.5. Issue Prioritization: Both issue seem to be equally important, however it seems that IRR issue should be attempted to be resolved first: if the required IRR can be lowered without making the forecast too optimistic, Harry will not need to solve this difficult ethical dilemma at this moment. Alternative Generation: * Increase IRR * Decrease required IRR (risk) * Don’t’ change Ethical Problem: 1. Harry submits the forecast as planned. Consequences: project will be rejected and the division will be downsized 2. Harry makes the forecast more optimistic. Consequences: Project gets funded and employee layoff could be averted. RBH would lose credibility with joint venture partner if the project earns less  than the forecast. And some problems in ethical position. Evaluation of Alternatives: Way to increase IRR/decrease required IRR: [As Harry directly supervises the executives and the issue is about financial returns, the results control is the most appropriate for this issue.] 1) Let VPs know about the problem and the fact that this project is critical for the continuity of the division as is. VPs are: Operations, Sales and Marketing, Land Development, Land Acquisition, and Accounting. This understanding will help to establish the link between performance and compensation. 2) Together, they should come up with ideas and set specific goals for increasing IRR and/or lowering risk of the project in their functional areas. The targets set for VPs should be aligned with their functional areas/responsibilities as much as possible. If some targets involve more than one area, they should know specifically with whom should they cooperate to achieve success on that mutual goal. The idea behind it is that VPs should know specifically how can they influence the project’s IRR and risk, so they would feel responsibili ty and ability to influence and achieve their own specific targets. Second, the goals have to be as specific as possible, so that VPs would know how much more effort should they put to succeed. Specific possible solutions: * By not making the purchase (investment) until all political issues are resolved (June 2007 is the expected date), the political risk can be decreased to minimum saving 1.5% in required IRR. * With the appropriate goals and strict incentives are set for VPs as discussed above, the risks in development, market, and financial areas may be reduced by further cumulative 1.5%. Measures to be taken may include: hedging the interest rate risk with derivatives (financial), making early sales (market), securitization of debt (financial), overseeing the construction process thoroughly to ensure its timeliness (development), etc. It is important that other projects of this division, which are currently under way, would not be neglected or paid less attention to. They are also crucial for the division’s success (637 homes in 2006 and $235 in revenue). Harry should oversee their work in order to ensure that no risk manipulation and  unjustified assumptions/forecasts take place. Ethical issue [There are really no alternatives for this issue – there is only a question: â€Å"Should Harry stretch the forecast a bit or should not?†] * Harry’s action of making the forecast a bit too optimistic will not be left unnoticed by VPs. As a result, they may begin making dishonest acts on their own in the future acting on the example set by the president. (The cultural control may get broken.) * The management owns the fiduciary duty to its shareholders, as it is trusted with assets to manage. Shareholders interests should be put ahead of their own. According to the stockholder ethical model, the maximization of shareholders’ profit/wealth is of utmost importance. * Southern California Division of RBH represents a large portion of company’s business: in 2006 it is projected to sell 637 homes, while 2000 were built by RBH in total. Thus, the failure in this division may cause the financial difficulties on the company-wide level affecting other employees as well. According to the stakeholder ethical model, the acceptance of the project of higher risk would also be unethical. * If they accept, then in case of the unfavourable scenario, the company is likely to sell this project at a larger loss, as other development companies are likely to employ the similar IRR model for determining projects’ NPVs. Possible conclusion: in this case, under both stockholder and stakeholder ethical models, the project with the higher risk than required should not be accepted. Recommendation Decrease IRR. Implementation Issues Move discussion of incentives part from alternatives evaluation to here. * additional discussion on ethics (evaluation of alternatives) * additional discussion on IRR ((evaluation of alternatives) * implementation details Kurt: 1. Introduction: RBH is a medium-sized homebuilder. The company built single- family and higher-density homes, such as townhouses and condominiums. Its headquarters staff located in Denver, Colorado, and 15 divisions located in most of the metropolitan areas. 2. Problem Statement and Analysis: The market of the Southern California Division served had slowed, the division has to make price concessions in order to sell its homes. However, the construction costs were continuing to rise. Action controls: reduce cost , budgets , review and approval Harry wants to do the project (Platinum Pointe) which promises to provide over $100 million in revenue and nearly $ 14 million in profits in the 2008-11 time period. But the IRR of the project is only 21%, which is below the minimum required for a project with this level of risk – 24.5% ————————————————- The stock price had declined almost 50% from the all- time peak in 2005. POSSIBLE ADVICE Each division was self-contained, with its own construction supervision, customer care, purchasing, sales and marketing, land development, land acquisition, and accounting staffs. ————————————————- Redundancy : Assigning more people to a task than necessary The lag between acquisition of the land and sale of the final house built was three- five years. Reduce the business cycle The homes will be built in two formats: a triplex townhome and a six- plex cluster home, but the format had not been previously offered in Southern California. The residents of Southern California may not accept these kinds of formats. Harry and Michael want to lower the required IRR or to raise the projected IRR to ensure that the project would be approved. Personnel controlsï ¼Å¡have a conscience that leads them to do what is right find self-satisfaction when they do a good job and see their organization succeed Ethics and morality Annie: Background: RBH builds single-family and higher-density homes, such as townhouses and condominiums. RBH often had to make significant price concessions and construction costs were continuing to rise. The stock price had declined  almost 50% from the all-time peak in 2005. Because the homebuilding started slowdown in early 2006, so finances were expected to be much tighter in 2007. Harry, the president resisted the idea of downsizing of the division in 2007 and wanted to keep employee team intact. RBH spends considerable effort in preparing formal land acquisition proposal, which examines the proposed building project from housing development type, construction challenges and costs, marketing prospects, and environmental concern. The Platinum Pointe deal is a large one that would bring in considerable revenue and profits in the 2008-2011 time periods. Issues: 1. Modification of risk rating procedure RBH’s procedure requires the identification of risk in four areas: political, development, market, and financial. The risk of each project in each of these four areas must be rated as low, moderate or high. The higher a project’s IRR, the more desirable it is to undertake the project. Michael was disappointed about the Platinum Point site project because the IRR was only 21%, while the minimum required IRR for a project of this risk should be 24.5% (3.5% variance). The problem of existing risk rating procedure? How to assess the risk rating? By who? Recommendation? 2. Joint venture with other homebuilding company Advantages and disadvantages Recommendation? 3. Ethical problem- Harry contemplates preparing projects that were a little too optimistic to ensure that the project would be approved. Harry tries to disclose the degree of optimism in the forecasts or acting in a less than honest way. If Harry doing so, who will be harmed or put at risk? Waleed Issue: Due to decreasing margins on their recent construction projects RBH needs a project to bring their revenues and profits up for the upcoming years. RBH’s Southern California division (one of 15) and its VP Michael Borland have come up with a prospective project â€Å"The Platinum Pointe Land Deal† which has  potentials to increase profits and revenues. The issue with it remains is that the project has a IRR of 21 and for a project like this Michael Borland and his division has calculated a required IRR of 24.5. Possible ways to remedy this specific issue can be as follows: Solution: Increase IRR of â€Å"The Platinum Pointe Land Deal†: 1. Since the recent environment factors are forcing of margins to decline RBH may need to adapt to this situation just to have this â€Å"The Platinum Pointe Land Deal† approved. One factor identified out of the assumptions in Exhibit 3 – Purchasing Section is to allow more profit participation for the seller Jackson Development company. Currently set up as 50% share above a net 9% profit for the project. Giving the Jackson Development company a share of 52-54% above the 9% net profit will increase the â€Å"The Platinum Pointe Land Deal† overall IRR from 21% to closer to the required 24.5% (how by giving up profit will their IRR increase?) 2. Although the Southern California division is large for RBH but their overall exposure and knowledge in the area can be limited. For example, the market demand for the house structures (condo’s. Detached, semi-detached etc.) or even the market demand for amenities included (backyards, parks, garages, driveways etc..) is all the information that a local company native of Southern California will have better information of and RBH is disadvantaged to that. So the solution here is to consider a Merger and Acquisitions approach to hedge this information risk and to also expand the company as a whole. The project is large enough to justify such as move for RBH. This in fact will increase the 3 factor of IRR calculations the â€Å"Market† seen in Exhibit 3. As a result the â€Å"The Platinum Pointe Land Deal† IRR will increase bringing it closer the required 24.5%.

Anthropology Essay Example | Topics and Well Written Essays - 500 words - 7

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An Annotated Bibliography on Child Abuse in America Coursework

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Legal Reference Concepts of Contracts - Coursework Example Biblical worldview refers to human perception of the events in the world from the lens of the inerrant, perfect God. Through the perception, human beings define reality and human relationships as influenced by biblical morals and teachings. For example, biblical worldview regards natural, flawless life and the moral human activities as the work of God. In light of these arguments, all contractual successes are attributed to God while any failures are regarded as the work of evil. Sometimes failures within the context of the biblical worldview are regarded as lessons which if taken positively will avoid bad consequences of one’s actions in future. Contracts are very common and form an important part of modern law. A contract is an agreement between two or more parties, giving each side clear obligations to perform towards its success. For proper apportioning of obligations, a contract must meet all of the primary conditions such as: the parties being competent; seeking or giving out a subject matter; a legal consideration by the offeree; mutuality of agreement and of obligation (Huffman, 2012). The most important condition to the formation of a contract is consideration, which generally involves money changing hands. A definite value of the subject matter or compensation is normally an imperative element of a valid contract, and in cases where the value is not fixed, the contract must provide a clear procedure for determining the price. So it is a common principle that the contract will lack the enforcement power when the price is not specified and the strategy of arriving at the value is also lacking (Jindo, 2011). Regardless, there are clear reservations in applying the doctrine. The contemporary contract normally involves money. In biblical worldview, a contract does not necessarily involve money. Biblical scriptures say even if all the worldly elements of a contract have been met, the parties will still face problems with performing

Nokia company Essay Example | Topics and Well Written Essays - 3250 words

Nokia company - Essay Example Strategy helps an organisation to attain competitive advantage which ascertains its success. The business operations of the company along with its manufactured goods were believed to be based on technology. The factor of technology has been considered to be crucial because of the rapid alterations and the constant developments. Therefore, the company in order to stay ahead in the competition required to deal adeptly with the altering technological environment. The issue of increasing competition and sustaining existence in such a tumultuous environment would be addressed in this study (Dittrich, 2005). Academic Foundations Concepts & Theories Regarding Strategic Management of Organisations Organisations have been stated to be an accumulation of individuals who are brought together and organised with the intention of attaining certain objectives. In this context, strategy has been referred as the means adopted by the mentioned accumulation of such individuals for the reason of turning to an effectual economic performer. Strategy could be described as a structure of behaviours with the help of which a particular organisation, by mishap or plan, builds resources. These resources are then employed for the purpose of providing products as well as services in a manner that is comprehended to be worth by the users. The delivery of the products as well as the services are carried out by adhering with the financial and other determined intentions along with the restrictions made obligatory by the chief stakeholders. Appropriate strategies offer an organisation with certain assets that are measured to be exclusive or rather distinguishing. It also provides the organisation the method for adjusting and redesigning its competitive benefits in accordance with the... It is evidently clear from the discussion that the origin of Nokia, the leading cell phone manufacturer, traces back to 1865 with the commencement of a project relating to forestry business by Fredrick Idestam who was a mining engineer in Finland. Finnish Rubber Works Ltd was set up in 1898 and the Finnish Cable Works commenced its functions in the year 1912. Slowly, the possession of the two companies along with Nokia started to change hands with few other owners. And then at last in the year 1967, these three mentioned companies were brought together which gave rise to the company called Nokia Corporation. The company has its headquarters at Espoo in Finland. Nokia Corporation is involved with the production of mobile gadgets along with appliances related to mobile network. It creates mobile gadgets with the facility of accessing internet on the gadgets. The company also offers services as well as resolutions relevant to its manufactured products throughout the globe. Nokia Corpora tion is involved with chiefly four kinds of business operations or divisions and they are multimedia, networks, mobile handsets and enterprise solutions. The company was stated to be the biggest producer of mobile handsets in the globe. It has a workforce which engages about 132,000 employees in more than 120 countries. In case of Nokia, after carrying out the internal and external analysis, it could be suggested that the company needs to take away its previous outdated models of mobile phones from the market as the requirements of the customers keeps on altering

Definition of Love Essay Example | Topics and Well Written Essays - 1000 words

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Personal Income and Its Disposition Research Paper

Personal Income and Its Disposition - Research Paper Example Marginal Propensity to Consume or MPC shows the relationship between the change in consumption and change in income (Baumol and Blinder 535). Thus, I computed MPC by dividing the change in Nominal Personal Consumption Expenditures by the change in Nominal Personal Disposable Income (MPC= change in Nominal Personal Consumption Expenditures/ change in Nominal Personal Disposable Income). And to get the changes in both the Nominal Personal Consumption Expenditures and Nominal Personal Disposable Income, I utilized the figures provided for the 1st and 2nd quarters of 2011 (MPC = Nominal Personal Consumption Expenditures 2nd quarter 2011- Nominal Personal Consumption Expenditures 1st quarter 2011/ Nominal Personal Disposable Income 2nd quarter 2011 - Nominal Personal Disposable Income 1st quarter 2011). Substituting the figures in this formula, change in Nominal Personal Consumption Expenditures ($10 676B- $10 571.7B) is equal to $104.3B and change in Nominal Personal Disposable Income ($ 11 591.5B- $ 11 481B) is equal to $110.5B. Dividing the changes ($104.3B/ $110.5B), MPC is equal to 0.94. Without long computations and just using the economic formula, MPC + MPS = 1, I can infer that Marginal Propensity to Save or MPS is 1- 0.94 or simply 0.06. To check my answer, I performed the long computation. Marginal Propensity to Save or MPS tells us about the relationship of change in savings and change in income. It is computed by dividing the change in Nominal Personal Savings by the change in Nominal Personal Disposable Income. Again, I used both the figures provided by the table for the 1st and 2nd quarters of 2011. Change in Nominal Personal Savings is equal to Nominal Personal Savings 2nd quarter 2011- Nominal Personal Savings 1st quarter 2011. Substituting the figures, $588.9B- $578.9B, results in a change of $10B. After dividing this change by the change in Nominal Personal Disposable Income of $110.5B, MPS is equal to 0.09. Average Propensity to Consume (APC) is co mputed by using almost the same formula with MPC, the difference is rather than using changes in consumption and income, this time total consumption and total income will be used. This means that Nominal Personal Consumption Expenditure 2nd quarter of 2011($10 676B) will be divided by the Nominal Personal Income 2nd quarter of 2011($12 922.6B). This results in an APC of 0.83. Average Propensity to Save (APS) also uses the same rule as APC in its computation. It is determined not by using the changes in savings and income but by the total income and savings. Therefore, dividing the Nominal Personal Savings of 2nd quarter of 2011 which is $588.9B by the Nominal Personal Income of 2nd quarter of 2011 which is $12 922.6B, APS is equal to 0.05. Recessionary gaps are closed by the governments by means of fiscal policy. This comes in either changing the government spending or changing the taxes or changing both the government spending and taxes (Baumol and Blinder 559). In this case, if fi scal policymakers will close the recessionary gap of $17.38B by changing the government spending, there should be an increase of $1.04B.

Why fear big business Essay Example | Topics and Well Written Essays - 500 words

Why fear big business - Essay Example Capitalism is said to have begun in 1834 in England, another reason the cartoonist would want to use a European Knight. The late nineteenth century saw the US thoroughly changed by the Industrial Revolution from a principally agricultural state that ranked well behind England, France, and Germany to the world’s most formidable industrial power by it is today (Keene et al., pg. 56). Whereas many Americans celebrated the Industrial Revolution for the unparalleled material wealth and growth it brought to the society, others became concerned by some of the dingy significances of industrializations. The consequence of these disagreeing visions was an extreme debate over the appropriate role of the state in regulating the economy, the workers’ rights to form unions and advocate for better pay and working conditions. The emergence of big corporations in the late nineteenth century during the period of rapid economic growth saw the rise of very powerful men. The choice of color and placement in the drawing provokes only appreciation of the cartoonist’s work. All the objects the cartoonist uses to depict the situation that presented the American worker are thought for. Whereas the average worker has only the strike as the weapon, the large corporations have the power to bribe not only the press for favorable coverage but also to state officials suppressing the government for laws that were good for business. The two different onlookers, the comfortably-seated and widely-smiling business tycoons and the standing hunger-stricken workers help the viewer see how much disparity existed in America. While the handful of the tycoons on the left sit under a shade, there is no shade for the seemingly endless crowd. It symbolizes how malnourished the people are- something that is father supported by the look on the children’s face (Keene et al.,

Early Autum Essay Example for Free

Early Autum Essay Langston Hughes short story â€Å"Early Autumn† demonstrates how distance and time can heal a broken heart. The main character Bill illustrates his distance from Mary showing that he has moved on with his life and relationship. The symbolism in Langston Hughes short story â€Å"Early Autumn† reveals the coldness and distance Bill has towards his and Mary’s once relationship. Hughes writes, â€Å"It was late afternoon. Nearly sunset. Cold. † (Hughes, n. d. , para 4) is a perfect example of Bill’s and Mary’s lost relationship. The sunset symbolizes the darkness and coldness in Bill and Mary’s now relationship. Bill is unable to see anything other than a casual friendship with Mary. The coldness has moved in and fall has packed her bags and winter has now arrived to take up residence. The trees are bare and lifeless, it resembles how Bill feels towards the relationship him and Mary once shared, he is emotionless almost lifeless towards Mary. For Bill the darkness is so thick he is unable to see anything in front of him. This woman standing before him may have been someone he once knew a long time ago but she is now someone he no longer recognizes. It’s like the grim reaper had made his appearance taking any life and happiness that had been for Bill and Mary’s once relationship. For Bill that part of his life had been buried and laid to rest a long time ago. The handshake symbolizes the finality of the once relationship for Bill. Mary still clings to the hope that Bill has feelings for her upon seeing him again (â€Å"Unconsciously, she lifted her face as though wanting a kiss, but he held out his hand. Hughes, n. d. , para 3). Bill extends his hand to Mary almost instantly severing any idea of romanticism that Mary could have possibly had. Bill extends his hand to Mary almost instantly severing any idea of romanticism that Mary could have possibly had. Bill’s almost business like handshake shows that he doesn’t foster the same ideas or cling to the same memories that Mary does. Bill treats Mary as a colleague, not someone he one shared such an intimate part of himself with. He buried his feelings for Mary the day she gave up on him and their relationship. He now only sees Mary as an acquaintance. The unknown people walking around symbolize how Bill and Mary really no longer know each other. Standing talking to Mary in the hustle and bustle of the New York City streets, (â€Å"A great many people went past them through the park. People they didn’t know† Hughes, n. d. , para 4). Throughout the years that past and the lives they have lived people have weaved in and out. They now both lived two separate lives; Bills life was full of happiness and Mary’s life full of regret. But standing there on the street that day they were strangers themselves. Many years passing just like the people passing by on the busy city street. Even though knowing each other, sharing stories and lives with each other once upon a time, having an intimacy knowing each other in and out. Distance, time and experience have made them different people almost foreign to each other in a way. They are no longer the people they once knew now they are strangers much like the people weaving in and out on the busy streets. The use of Bill’s wife’s name symbolizes his happiness with his marriage and his wife. Bill has made a life for himself and is a very happy man. He tells Mary of this life and of his family with such enthusiasm and pride that you can tell he is right where he wants to be. When talking with Mary at one point Bill mentions his wife by name, Mary on the other hand seems to forget her that she husband. Not once during her and Bill’s conversation does she mention him by name. (â€Å"Sure,† he replied. â€Å"You and your husband must have dinner with my family some night. Any night. Lucille and I’d love to have you. † Hughes, n. d. , para 7). Bill invites Mary and her husband to his house for dinner and calls his wife by name. Saying (â€Å"Lucille and I’d love to have you†. ) Bill added a hidden intimacy for his wife by calling her by name. Letting Mary know then and there he loved his wife, by stating her name brought a reality to the fantasy for Mary. Ending and crushing any hope Mary may had clung to. Bill was happy and enjoyed his life; never once regretting his decision’s. Whereas Mary will live with regret for the rest of her life. I truly enjoyed this short story; I think a majority of people can relate. For me it was the lost love or the one who got away. I think that everyone in some way has had this happen to them I know that I have. I can relate to Bill, I can understand how he loved someone so much and they could just move on so easily without so much as a single word. Having your trust broken and it taking years before you can trust someone again is a long and painful road. I think love and relationships are something a lot of people take for granted now a days. Fighting over petty things, putting material possessions over human worth seems to be the norm for most relationships now a days. Fighting with someone and instead of talking it over or working it out; people holding grudges or moving on without so much as a single word uttered. But for Bill it worked out he found love, true love. I think for me the story showed that sometimes it takes a couple of wrong ones until your find the right one. To not let one bad experience jade you for the rest of your life because at the end of it all there is always a silver lining.

Reception of Video Art in Galleries

Reception of Video Art in Galleries Critically examine the notion that the reception of video art is strongly affected by being seen in an art gallery situation Introduction Video art began as an avant-garde movement that challenged the very nature of art in the 1960’s and 1970’s with the likes of Nam June Paik, Bruce Nauman and Stuart Marshall. These artists created powerful pieces in response to the mainstream explosion of cinema and television, and as a challenge to the traditional artistic forms of painting and sculpture. The artists helped to bring art closer to the general public and relieved artists of the need to create specific objects. However, as technology has grown and video art has become more popular, it has moved from the fringes of art to the mainstream setting of the art gallery.[1] Before this the art gallery was a place for traditional forms of art such as painting and sculpture. One of the most interesting topics of discussion regarding video art is how this move into art galleries has changed the reception to video art. It is argued that the reception of video art is strongly affected by being seen in an art gallery si tuation. The aim of this essay is to critically examine this claim, and see how the setting of video art affects the perception of such art. This will be done by look at how setting influences artistic reception, looking at the reception of video art in gallery settings and other settings, and also how the medium of video art itself can influence the gallery experience. Influence of setting on art There are a number of studies and theories regarding the influence of setting on art and artistic reception in various mediums. It is clear that within video art the addition of a gallery setting would change the nature of the art itself. The earliest forms of video art were all on single screens outside of the art gallery setting, and the works were very much of a particular moment in time and had a fairly short lifespan as artistic pieces.[2] However, as video art moved into a gallery setting it merged with other forms of art to create the video installation. This meant the video art was now based in an environment – embedded in a particular time and space. This gave a physical aspect to vide art that had not previously been seen, and has had a major influence on the genre. Installation art is now one of the most common forms of video art, particularly in a gallery setting as it allows video artists to experiment in more ways than ever before. [3] This has meant that video art has merged into other genres, and become part of a larger multi-media, multi-form type of art rather than being a type of visual art on its own. The nature of galleries means that purely video art is being replaced with installation art as it has a more physical presence than traditional video art that was the antithesis of traditional physical art. [4]Another factor worth considering is the psychological aspect of reception towards art in a certain setting. Art that is viewed within a gallery setting may well be seen as more ‘respectable’ and ‘valuable’ than art seen in other settings, but it may also be seen as more ‘traditional’ and constrained than art outside of a gallery setting. There seems to be little research on this particular point, but the researcher supposes that this sort of difference in reception could be possible. Another factor with video art is that the setting of the art might determine how the art is created in itself. Video artists see their projects almost as their children, and therefore want it shown in a particular way as it was intended. If a video art piece was intended to be spontaneous and viewed in a casual setting, then a gallery viewing of such a piece may limit its effectiveness, or even possibly change its meaning altogether.[5] The reception of video art in a gallery setting Video art in a gallery setting is often received differently to how it might be received in a non-gallery setting. Video art in a gallery and video art in another setting may be the separation between what is known as ‘art’ and what is simply known as ‘media’ or ‘television’. The move of video art into the gallery setting has supported its claim to be a mainstream art form. This validation of video art, merely by being seen in an art gallery setting has moved it away from the medium of television and towards the concept of philosophical aesthetics. This is a major shift in the reception of video art from simply a popular culture medium to a valid and critical artistic medium.[6] Another way to look at it is that perhaps the reception of video art is not changed within a gallery setting, but that the actual form of the video art is in fact changed within the gallery setting. Rather than being video art in the form of tape, video art in a gallery setting is either in the form of a live video performance or as an art installation combined with other physical forms of art such as architecture, sculpture, or other interactive multi-media forms. The only way to really determine this is by viewing art exhibitions in both a gallery and non-gallery setting to see if the reception has indeed changed. However, at this point there is very little research on this area as most art pieces are created for one specific setting rather than multiple settings. Therefore, it seems more likely that in many cases the reception of the art is not influenced by setting, but the creation of the art itself is influenced by the setting it is to be placed in.[7] The biggest change perhaps is that video art has moved from the single-screen, non site-specific form to the site-specific installation form. In the original single screen form, which is close to the medium of television, then the gallery setting is unlikely to alter the reception of the art piece. This is because the piece is setting-neutral and will be interpreted individually by each person regardless of setting. However, the form of video art in galleries today is generally installation art, which is site-specific. The art has been created with a specific setting in mind, surrounded by other art forms. In this case the reception of the art would be changed in different settings, but it is unlikely that a site-specific piece would be viewed outside of a gallery or its specific setting.[8] Influence of video art on the gallery experience Video art has been influenced by the gallery setting in its creation more than its specific reception, but video art and other multi-media art has also influenced the gallery experience and changed the way in which art can be perceived. The placement of video art and other multi-media art forms within galleries has challenged the nature of what ‘art’ is and has changed the nature of a gallery. Before this, art in galleries was limited to paintings and sculptures, and therefore the definition of ‘art’ was concerned with things that hung on walls or sat on pedestals. Video art added a completely new element to the gallery space and changed the gallery experience itself. The previous ‘empty space’ in the gallery was now utilized as a part of the artistic framework rather than merely somewhere to display objects. The empty gallery becomes a place for performance and ideas in itself, and space became just as important as the objects within the galler y.[9] Art shifted from the premise of ‘art as object’ to one of ‘art as idea and action’. This not only changed the way in which galleries were seen, but also changed the nature of video art by putting it firmly in the realm of ‘acceptable’ art rather than merely a part of popular culture. It helped to separate video art from the medium of television, drawing a distinct line between the two. It also helped video art to merge into other art forms, and for other forms of art to embrace the influence of video.[10] Furthermore, the acceptance of video art influence the gallery experience by letting other newer formats over the last few years to infiltrate the once sacred gallery space. Computer visuals, Internet exhibits and even live musical and dramatic performance are now part of the gallery experience in many places – something that would have been almost unheard of 30 or 40 years ago.[11] Finally, the acceptance of video art in a gallery setting has influenced the way in which new galleries are designed and laid out. Rather than simply having traditional spaces for paintings and sculptures, new gallery designs incorporate larger areas for performance, installation art and other multi-media art forms. The influence of video art on the gallery experience is perhaps just as strong as the influence of the gallery setting on video art.[12] Conclusion The notion that the reception of video art is strongly influenced by the gallery setting is somewhat misleading. Whilst there is clear evidence that the genre of video art has been massively influenced by the gallery reception, this is more to do with the creation of art rather than its reception. Of course, its reception in terms of its acceptance and standing within the artistic community and amongst the general public has been heightened by its introduction into the gallery setting. However, the major change has been in the move from site-neutral, single screen video art to larger, multi-media installations that incorporate video art and are often site-specific within the gallery setting. Conversely, video art has a significant effect on the gallery experience. It has changed the nature of what constitutes art and what a gallery should look like, as well as pave the way for other newer forms of art to be accepted within the gallery setting. Over the last thirty or forty years, the acceptance of video art into the gallery setting has changed both the way in which video art is commonly created, as well as change the way the gallery setting as a whole is viewed and used. Bibliography Balagopal, R., 2005. Installation Art. (Online). Available at: http://infopedia.nlb.gov.sg/Research/articles/PFInstallationArt.pdf (Accessed 11th August 2008). Bruce, B.C., 2000. The Work of Art in the Age of Digital Reproduction. Journal of Adolescent Adult Literacy, 44(1), p. 66. Carter, C.L., 1979. Aesthetics, Video Art and Television. Leonardo, 12(4), pp. 289-293. Elwes, C., Neshat, S., and University of the Arts London., 2005. Video Art : A Guided Tour. London: I.B. Tauris. Hanhardt, J.G., Villasenor, M.C., 1995. Video/Media Culture of the Late Twentieth Century. Art Journal, 54(4), pp. 20-25. Lisus, N.A., and Ericson, R.V., 1999. Authorizing Art: The Effect of Multimedia Formats on the Museum Experience. The Canadian Review of Sociology and Anthropology, 36(2), p. 199+. London, B., 1996. Video Spaces. Performing Arts Journal, 18(3), pp. 14-19. Lovejoy, M., 2004. Digital Currents: Art in the Electronic Age. New York: Routledge. McCarthy, K.F., and Ondaatje, E.H., 2002. From Celluloid to Cyberspace: The Media Arts and the Changing Arts World. Santa Monica, CA: Rand. Millard, R., 2005. Notebook: Buying Video Art Is Not at All Simple. Artists Sell to Who They like, and Dictate How the Work Is Shown. New Statesman, 134(4730), p. 41. Phelan, A., 1984. The Impact of Technology and Post Modern Art on Studio Art Education. Art Education, 37(2), pp. 30-36. Suderburg, E., 2000. Space, Site, Intervention: Situating Installation Art. Minneapolis: University of Minnesota Press. Footnotes [1] Elwes, C., Neshat, S., and University of the Arts London., 2005, pp. ix-x [2] London, B., 1996, p. 14. [3] Hanhardt, J.G., Villasenor, M.C., 1995, pp. 20-21 [4] Balagopal, R., 2005. [5] Millard, R., 2005. [6] Carter, C.L., 1979, p 289. [7] Carter, C.L., 1979, p. 290 [8] Suderburg, E., 2000, pp. 2-14 [9] Phelan, A., 1984, pp. 30-33 [10] Lovejoy, M., 2004, pp. 101-103 [11] McCarthy, K.F., and Ondaatje, E.H., 2002, pp. 53-54 [12] Lisus, N.A., and Ericson, R.V., 1999, pp. 199-201

KPMG Consultancy Firm Business Analysis

KPMG Consultancy Firm Business Analysis Structure of KPMG: KPMGs board is making the main decisions with chairman Simon Collins, such as the built of KPMGs flagship office in Canary Warf in 2006. Every client facing person can be involved in the engagement process, although some people in the firm have specific roles. Some Partners are responsible of different sectors within the firm; such as Head of Finance or Head of Deal Advisory. They are managing the sector and making sure their orders are getting passed through by the directors in case. A Director then is responsible for the people working within the sector. Managers are making sure the engagement process is proceeding as planned. Problems such as level of staff shortness would get reported by a line manager to the HR department. Only very important queries are getting sent to the partners in charge. KPMG is a worldwide active company with headquarters in the Netherlands. KPMG is a consultancy firm with focus on Advisory, Tax and Audit. Geographically wise, KPMG has 22 offices with about 16,000 employees, with headquarters in Canary Warf, London.          Structure of National Trust: The National trust charity has a completely different leadership structure to KPMG. The senior management is making the main decisions. The middle management passes down the made decisions to the maintenance team. Ightham More in Kent is seen as National Trusts biggest conservation project and the senior management team decided to take it on. The two main income sources are National Trusts costumers and donators. The typical costumers are a middle aged to older people that have a strong interest in the wellbeing of Britains historic buildings as well as tourist. National Trust only operates in the UK. The trust has 4,2 million members, 60,000 volunteers and a staff of 10,000. Functional Areas: KPMG National Trust Finance KPMG is taking loans from different organisations to provide engagement work to the client. As most engagement processes take many months KPMG is operation at a huge risk. KPMG is consulting firm that are being close to bankruptcy. With a failing client work not only the client is facing enormous problems, also KPMG cant pay its employees. Every failing engagement can cost the firm many million pounds revenue. Sometimes provision work is being paid from KPMGs profit to ensure loyal clients will still be advised even with a low profitability. National trust is raising their finances via membership fees and donations. As a non-profit organisation the charity relies on the donations, as the membership fees and visitor income cover only a third of their total costs. The charity is also getting subsidised by the government as they have a huge interest of securing old and historic buildings across the UK. Marketing As KPMG is in an oligopolistic competition, where pricing strategy will most certainly end up in a price war. Non-pricing strategies such as marketing or RD help to win the market. As the firm provides services for firms, they wont have marketing strategies such as Nike or Adidas, as its a completely different environment. KPMG has their logo on the McLaren Formula One car to diverse their marketing strategies. National Trust is rethinking their marketing strategies by attracting the younger generation on social media such as Instagram, Facebook or Twitter. The Trust has continuing problems with getting the attention of the 16-25 y/o target group. Customer service The entire staff is trained to the best level to give the client the best outcome they can wish for, however KPMGs employees need to have greater knowledge than customer service, as only a few people will actually interact with the client. KPMG relies on that their clients come back to them for future engagement. As well as KPMG, National Trusts employees dont rely as much on customer service as their job mainly requires experience. Their customer service will be keeping the historical buildings clean and provide a welcome and warm service at the ticket boxes. Human Resources KPMG has a separate HR department as many other big firms. They give out the open job places, where people can apply. The HR department communicates with the trading unions and employer associations to avoid strikes. Likewise KPMG, the trust is similarly structured in terms of HR. The staff welfare will heavily affect the charity as they are responsible for the maintenance of very important buildings. P4 explain how their style of organisations helps them to fulfil their purposes. Strategic planning: KPMG National Trust Mission and Values KPMGs mission for the near future will be providing firms in the UK the best advice on the Brexit Referendum. Values are held high at KPMG. One of their mottos is diversity makes a frim great. The firm is employing from every cultural and ethnical background to support the society but also to differentiate the firm from other big advise giving firms. Their mission and values are very to KPMG. National Trust is a profit satisficing firm. The charities aim isnt to maximise their profits to become wealthier, instead they focus on keeping their stakeholders happy and give something back to society by preserve and protect historic places. Their motto is forever, for everyone. Development of strategic aims In order to achieve strategic aims in the long run, the firm needs to reduce costs and increase efficiency. Strategic changes are usually planned by KPMGs innovation team. Differentiating is key in our fast growing and changing economy. Strategic changes need to be thought through carefully as a wrong decision can quickly lead to bankruptcy even for TNCs such as KPMG. The charity needs to raise money in order to develop their strategic aims. As National Trusts main income comes from donations, it is really important to NT to raise money in order to maintain the historic buildings. Cascading of Objectives One of KPMGs main aim is to win clients and their work in order to achieve profit maximisation. KMPGs process can start in various ways. Mainly though it starts that the client writes out certain work, where normally many consultancy firms apply for. The leadership team then decides if the engagement would be profitable or not. If it would be profitable then, an engagement team presents the client a piece of work (investment work), where they then decide if they want to work with KPMG or not. Their process starts with the senior management deciding taking on a new project. The middle management will operate with a Gantt chart to split up the different tasks across the maintenance team. They will then split their resources equally to control and observe these tasks to make sure the work is done to their best standards. It is very important that the maintenance team is working up to certain standards, as most secured buildings are tourist attractions and leaving a hazardous sphere is inacceptable and highly dangerous to the public. Strategic Planning Progress The strategic planning progress is fairly similar in both companies. The two organisations have different departments, however are always working together. Each department has a director/manager who sets the directions. In both organisations the Finance team supports the whole firm with background information on the engagement process or securing of buildings. Smart targets The SMART targets are acronyms, which summarises what should be considered before starting a project. SMART targets are being used to ensure that the workload is split up realistically and timed correctly. KPMG and National Trust senior leadership team are relying heavily on this, as it shows them a breakdown of their costs and it reduces KPMGs risk to fail and insures the partners an increasing survival against the competitors. Different aims: KPMG National Trust KPMG aims to maximise profits in orders to grow on a higher scale than its competitors. In a world that is driven by wealth it is key for firms in the Private sector to achieve long-term growth. Profits will get invested to improve the workforce with specific trainings or spent on Research and Development. As KPMG is operating in an oligopolistic market it is important that the firms differentiates itself from the other big four consultancies. National Trusts financial main aim is to break even so that their revenue covers their costs. To survive National trust must make sure they are advertising the reconstruction of old buildings is of long term value and is tremendously important for Britains future. New donations will ensure that the charity can take on new projects and can secure old buildings from rotting. P5 describe the influence of two contrasting economic environments on business activities within a selected organisation. Introduction KPMGs business activities in the UK and India. Demands: 1. Influenced by affordability UK The UK is seen as one of the strongest countries in the developed world. Shortly after the first effects of Brexit have hit the UK economy, the pound has depreciated by nearly 40%. That means that the services KPMG provides is getting fairly cheaper abroad. Due to the fall in the currency, KPMGs clients had the chance to export more and gain more revenue to demand KPMGs services. India The country is booming as never before, with a population of nearly 1,4 billion it is still seen as a developing country, as a reason of the bizarre income distribution. The richest people 10 % are earning more than the other 90% together. KPMG in India (KGS) however, is getting very influential in the Indian economy. The firm is helping big organisations setting up manufactories, but also helping Indian firms how to enter the Western culture. 2. Competition availability of substitutes UK The competition is becoming tremendously stronger, as KPMG is operating in an oligopolistic market structure (4 firms have about 80% of the market share). KPMG really needs to match the other competitors prices to be efficient and not lose clients to the opposition. The brand image in the UK has a very strong connection in the society. The Economist thinks that the main competition to consultancy firms in the future will be firms like Google, as the market is about to change completely. India The Indian citizen dont have such a strong connection to a brand. They rather have quantity instead of quality. That makes it harder for KPMG, as the strong brand name doesnt help the firm to win the clients. KPMG really needs to work hard and efficient in order to make the engagement profitable. 3. Level of Gross Domestic product (GDP) UK The UK has been for a few years in recession (two or more consecutive quarters of negative economic growth), but due to help from the Bank of England and certain government policies, the UK climbed out of the recession. Peoples wages started to increase achieving a long-term goal of increasing economic growth (higher GDP). The population started to change their spending habits and firms had to produce more. That led to that KPMGs clients needed further help with developing their products or introducing new marketing strategies. India As India is becoming a future economic superpower; KPMG has build a new headquarter in New Delhi. Achieving economic growths of over 5% in recent years, British TNCs started to invest hugely in the Indian Economy. KPMG was a mayor part of developing new strategies, introducing marketing schemes or helping doing PR work. 4. Needs and aspirations of consumers UK In the 21st century, becoming more diverse as a country and firm is key to success. Offering a greater variety of services could extremely diversify the firm to gain new clients. In the Tech-century, where London the capital of start up companies in Europe is, it might be very useful working close with start-ups together and helping funding their idea and company. Many smaller consultancy firms have a private equity department, offering start-up companies the needed support but also the money could mean that in the future there is no need for investment firms anymore. India The country is fairly similar to the UK. Tech Start-ups are playing a big role in the countries economy but also society. As the country is moving from a primary product dependency economy (developing country) to one of the super powers in the world, it would be really important for KPMG to get in contact with those small businesses, which could potentially chance the world in a few years. Supply: 1. Influence by availability and labour UK Investing Billions and Billions of Pounds every year into the wealth fare state over the last 30 years has provided the UK an extremely strong labour force. Introducing a law, which keeps students in full time education till the age of 18, educates the work force to a decent level. Nearly 20% of the population have a degree or higher, according to a study from the government. Due to the very high level work force, prestigious companies such as KPMG can choose their graduate trainees and consultants from top Universities to further improve their workforce. India- India is currently still more active in the primary and secondary sector, where a high level work force is not needed. However, India is going through a big change in their education system, the current government wants to abolish underage working, so that the economy can take more profit from a greater workforce. KPMG could take great use of that, investing in new education schemes, could provide the firm a loyal and enthusiastic work force. 2. Logistics UK Logistics are the planning, organising and movements of activities for certain tasks. The UK has great transportation links such as motorways, train lines or for longer distances plane routes. Many KPMG clients are taking such a big use of those transportation opportunities. Tesco for example needs to be able to get their food every day to its stores. India KPMGs clients such as Tescos have altered the chain logistics to cut food waste, making sure that no food goes to waste. Like in the UK, India has a revolutionary road system in the bigger cities, however due to the heavy rainfalls during the spring months, it is really difficult to set up well developed roads in the country side. 3. Profitability UK The service KPMG offers is very inelastic, meaning that as people/firms are becoming richer they wouldnt proportionately spend more money on advisory or consultancy costs. As KPMG is an oligopoly, their services are fairly similar to its competitors, meaning that KPMG cant use pricing strategies to increase its profitability. KPMG can increase its profitability by non-pricing strategies, such as marketing or RD. India Even in India, the services KPMG offers are inelastic, although not as inelastic as in the UK. Foreign firms setting up projects in India relying more on KPMGs services, as they sometimes dont have the needed knowledge of what is needed to make the project successful. 4. Government support UK The government subsidises KPMG as they are with over 15,000 employees one of the biggest employers in the UK. KPMG also help the government setting up projects. India The Indian government compared to the British doesnt have the capacity to support foreign firms. As most Asian countries want to be self sufficient, the government accepts the foreign firms but is often not willing to give out subsidies. Global interaction: 1. Levels and types of interdependence UK As KPMG is a service providing based business its assets are the employees. As KPMG International is split into the different country roles, many offices are working together to achieve the best possible outcome for the client. KPMG isnt dependant on any other party, such as suppliers. Although KPMG UK is trying to increasingly use the Indian link to reduce costs and increase profit margins. India India/Indian firms are majorly dependent on their exports. India has one of the biggest tech supplier firms, but also go to less developed countries to import suitable pieces to decrease their cost of production and increase their global efficiency. KPMG as a service-providing firm, is giving those export depending firms advice on how to operate in such ways. 2. Ownership of business UK Each national KPMG firm is an independent legal entity and is a member of KPMG International. Every firm in the group is responsible for its own obligations and liabilities. Simon Collins is a senior partner and the chairperson for KPMG UK. He is responsible for long-term growth and sustainability of the UK firm. These actions provide the firm leadership through the organisation and implement their overseas strategies. India Same as in the UK, KMPG India is run as an independent member of KPMG International. Although KPMG India (KSG) is well integrated with the KPMGs in the western world. KSG is able to offer a cheaper service, as a reason of lower standards of livings in India. It is often quite common that KGS employees are getting used for engagement progresses in the UK to increase profit margins. 3. Movement of capital and business operations UK The UK firm is KPMGs flagship in Europe. With the prestigious headquarter in Canary Warf is used as eye candy for clients but also competitors. KPMGs clients in the UK manage the whole European and West African financial markets, which allows KPMG UK to invest more in such expenses than other countries. As KPMG is operating in an oligopolistic market, they only have a certain price setting function. KPMG and its competitors rather try with non-pricing strategies to win the market. India As well as in the UK, KPMG tries to win through first impressions. With an enormous building in New Delhi, where KPMG is controlling the Indian market from. They offer the same services as KPMG in the UK does. KPMG India is steadily growing as a reason of great economic growth in India. M2 compare the challenges to selected business activities within a selected organisation, in two different economic environments. Similarities Differences KPMG is aiming to make profits in the UK and India, to maintain their headquarters and invest in future innovations. Diversity is one of the main aims at KPMG to grow and thrive as a firm. India has a complete different target market, with a population of nearly 1,3 billion, KPMG needs to satisfy clients on a complete different scale, size and cultural aspects, compared to the UK with a population of 65 Million. Having a great relationship between firm and client is really important in both countries. Being on one level with the costumer enables KPMG to make further business with the client in the future. Considering both countries GDP per capita, it can be assumed that KPMG has to set their prices on the Indian price level and couldnt justify the rates, consultants are getting lend out to clients in the UK. In both countries it is really important and highly valued to receive good client feedback and reviews. That helps KPMG to stronger their brand image and to back up their reputation. KPMG needs to set completely different advertising and marketing strategies. The UK is revenue see wise as KPMGs second biggest resource, behind the US. The firm in the UK has much more disposable money to spend on advertising than India does. Interest rates, set by the Bank of England and the Reserve Bank of India, are used to manipulate the economy and to increase consumer spending. As interest rates are at a 10 year low, it allows KPMG to borrow money at a cheaper rate and enables the firm to make greater investments, such as building a new headquarter. Although the competition is very hard in both countries, KPMG in the UK has to fight with the other big three firms in the market as well as smaller consultancies, whereas in India KPMG only has to fight with the other big consultancy firms, as it is not profitable enough for smaller firms to set up a headquarter in India. P6 describe how political, legal and social factors are impacting upon the business activities of the selected organisations and their stakeholders. M3 analyse how political, legal and social factors have impacted other contrasting organisations. Political:      Ã‚   The UK and its democracy are seen as very stable. Led by the conservative party with Theresa May as prime minister, the government provides its citizens, as well as their companies a welfare state. It is safe for companies, such as KPMG to invest in future project, without having to fear to lose their assets in a civil war. India has as well as the UK a very stable government. With a six recognised national party system, India is seen as one of the most popular democracies in the world. Unlike the UK, India has to fight majorly with a fluctuate currency, the Indian rupee. That doesnt give firms such as KPMG to make big investments, because major investments in such countries are often dependent on a stable currency. Both countries are trying to reduce their poverty and lift up their GDP per capita rates. India has difficulties with that, as the countryside is hugely dependent on its primary goods. It is very difficult to reduce its primary product dependency. Investing into states wi th high property is unlike for KPMG and many other big companies, as those countries are seen as too little educated. The UK has a fantastic infrastructure. London has 5 airports, which outlines excellent transport links to the capital. The government is planning to introduce the HS2 railway, which will enable KPMGs commuters to travel more efficient. India has a great and massively infrastructure, however big problems in the countryside. Monsoons and floods are natural disasters, which makes it difficult for the government to improve those transport links. Brexit has been the most recent political event that has happened to the UK and the long-term effect is still uncertain. The short-term effect was tremendous, according to the Bank of England; it was the lowest exchange to the Euro since the financial crisis, with a record low of 1 Euro to 1,09 Pound. The newspaper stated it as a disaster, but 8 months after the referendum how does it actually look. The Fin-tech industry with company such as TransferWise, is booming since the referendum. London is the capital of start-up companies in Europe and is close to overtaking Los Angeles and San Francisco. Major banks have stated their forecasts that the UK is unsafe to invest in the near future as a reason of fluctuating exchange rates, but so far there is no remarkable outcome. But to every sunny side, there is a rainy one too. The property firm Frank Knight, for example said that due to the Brexit referendum, foreign investors backed off trading deals because of the uncertainty. The house prices, according to the telegraph, The fall in house prices forecast for 2017 will bring prices back to what they were in the first quarter of 2016, is going to fall. The UKs infrastructure is spot on, great transport links between major cities and a free NHS, which allows everyone access to health care. Every year the government spends 142 billion pounds on the NHS. The Brexit referendum promised that the weekly 150 million pounds given to the EU would go straight to the funding of new roads and the health sector. Pharmaceutical industries, such as Novartis are taking profits from the NHS as the government is paying for all the medications. The company made revenue of 47 billion in 2014 and is still growing. On the shadow side of the NHS is the staff, such as doctors or nurses. They are getting hugely underpaid as the government is funding their salary. Long hours and too little breaks is one of the reasons for a strike once in a while. Most doctors are getting educated in the UK and then leave the country to go somewhere without a free health sector, as wages are higher. Legal: Ethnical is the UK one of the most cultural diverse countries in the world. In fact after the Second World War the UK experienced a big migration wave, were many people from the common wealth states entered the UK to seek for a better life. India experienced a human brain flight, meaning most academic families left India in the early 1950s. Well-educated Indians went abroad to take profit from the booming western economies and only saw a little chance to further proceed in the Indian society. Today, KPMG tries to employ people from all sorts of backgrounds, as diversity thrives an international operating firm forward. In general, the Asian countries are seen as competitive and efficient. From the early age, students in India get taught under high pressure and failing is inacceptable. Although, the illiterate rate in India is far higher than in the UK, as different laws keep students in full-time education till they turn 18. As Indias countryside is majorly depending on primary goods, such as cotton and Kashmir, most children need to help their parents during the harvest season and dont get a chance to attend school. KPMG offers different programs, where less privileged children from those areas get an opportunity to turn their back to those low skilled jobs. The UK gained tremendously from its common wealth states, such as India, Pakistan or Bangladesh. The economy got positively impacted from the foreigners not only because of the workforce they provide but also because of the cultural diversity. After the second world war was over, citizens from the common wealth states helped to UK shape how it is today; one of the strongest economical countries in the world. Every organization in the UK got impacted from foreigners, as they are willing to work hard in order to have a better life. Most recently, Uber is changing the whole human transport generation. Over years, taxis have been a solid rock in our society until Uber changed the whole game. Uber is an often cheaper and quicker method to get from one place to another. With fewer emissions it is an environment friendly way to travel. Uber closely works together with foreigners, as the firm believes speaking several languages helps communication with more people. No other country in Europe is as famous for take-away food as the UK. Due to the diverse culture in the UK, people from abroad brought their cultures with them and the UK grew through those different cultures. Social: The UK is seen as a fairly right wing economy, however many government policies are making the UK sliding into a more left wing economy. Providing a free health-care system and its progressive tax system is trying to reduce the social and income inequality between rich and poor. Having an increasing NMW also helps to secure the welfare of a state. KPMG is increasingly helping to close the gap between the rich and poor. The company for example is paying its low skilled workers the living wage not the national minimum wage. That gives those workers another 3 pounds on top of the NMW. India is very different in terms of welfare. Most Asian countries want to be self sufficient, therefore more left wing. However, the Indian economy is really depended on its foreign trade. Indians tax system is regressive, that often means

The Mango: Asias King of Fruits :: Botany

The Mango: Asia's King of Fruits The genus Mangifera is one of the 73 genera belonging to the family Anacardiaceae in the order Sapindales. The greatest number of Mangifera species are found in the Malay Peninsula, the Indonesian archipelago, Thailand, Indo-China and the Philippines. Edible fruit is produced by at least 27 species in the genus, primarily species found in Southeast Asia. The mango's scientific name is Mangifera indica. Asia has held the mango with high esteem and has been considered to be the 'king of fruits'. Other areas of interest are the Borobudur Buddhist temple where sculptures were erected to depict the mango tree as a concept of royalty. The center of origin and diversity of the genus Mangifera is now firmly established as being in Southeast Asia. However, the origin of Mangifera indica has been a matter of speculation for years. Fossil records provided few clues. Mangifera indica is believed to have first appeared during the quaternary period. Some believe the mango originated from several related species, primarily located in the Malay Archipelago. Others believe that the mango originated in India and spread outward from there to southeast Asia and then to the New World and Africa. The Fruit and Nutritional Value The mango fruit is a large, fleshy drupe, containing an edible mesocarp of varying thickness. Fruit color is genotype-dependant and range from green, greenish-yellow, yellow and red blush. The exocarp is thick and glandular. The mesocarp can be fibrous or fiber-free with flavor ranging from turpentine to sweet. The endocarp is woody, thick and fibrous. No part of the fruit is wasted. The seed is used for extraction of the starch 'amchur', and the peels have been used as a source of anacardic acid. The mango wood is of low quality and the bark of the tree is an important source of tannins for curing leather. Mango fruit contains amino acids, carbohydrates, fatty acids, minerals, organic acids, proteins and vitamins. During the ripening process, the fruit are initially acidic, astringent and rich in ascorbic acid. Following fruit set, starch accumulates in the mesocarp. Free sugars, including glucose, fructose and sucrose generally increase during ripening giving the fruit a turpentine to sweet tasting flavor varying with species. The fruit is picked from the tree prior to ripening for export to other market places throughout the world. The fruit will turn colors during the ripening stage even after its removal from the tree.

Hugh ONeill as the Tragic Hero of Making History :: essays research papers

In Making History Hugh O'Neill was a well-liked character who also proved himself not only a good man, but intelligent and sensible. He inspires a large amount of sympathy in the audience. O?Neill had been fighting, backed by the Irish population, for Spain's support to rid themselves of the English for many years. When the Spanish finally agreed to help and announced they will land at Kinsale, a large distance from them, O?Neill at once spots the difficulties, ?Kinsale is out of the question. If the insist on landing in the south?tell them to cancel the expedition.? Only Harry understood the complications, ?We?d have to march an army through the full length of the country to join forces with them.? He now faced a huge dilemma, this support has been long awaited and should he turn it down, not only would he resign himself and his people to a life with which they are unhappy, but he would also face an uproar. He had the difficulties of a politician with much to lose and, after a lifetime of sitting on the fence with many contrasting alliances, he made a decision, which may well end in disaster, but possibly with much worse consequences for him than his people. We see many of them turn and support the English after the Battle of Kinsale fails, when O?Neill asks who, O?Donnell replies, they?re c rawling in on their hands and knees and offering hostages and money and whatnot.? This is something that O?Neill cannot really do (despite his letter to the Queen). However he did not die for his cause, like many of his people and you could say his wife. Instead he fled to Rome, which was something they couldn?t do and therefore deserted those left still fighting. He made the decision to start this battle and some would believe he did not suffer the most from it. O?Neill however did lose everything: from his lifestyle and title to his happiness and most of his friends, indeed also his wife. There is little he had left except his life, and by the end we can easily believe he would be happier without that, and from his drinking it may not be all that far off. Lombard?s history does indeed set O?Neill up as a tragic hero and as this history itself is central to the play, we are likely to see it that way too.

Essay example --

Obama Administration proposed what is called Comprehensive Immigration Reform. It is composed of six sections aimed at fixing the current immigration system. It includes enhanced border enforcement, interior enforcement and the most controversial section; an amnesty program to legalize undocumented immigrants. In other words, it creates a pathway to citizenship for unauthorized immigrants that is fair and feasible. Many argue that even though Comprehensive Immigration Reform is good for America because it addresses important issues like creating a committee to adopt the number of visas available to changing economic times, preventing people from working without permits and creating programs aimed at helping immigrants adjust to life in America. Yet it rewards violators of current U.S. laws who entered the country illegally, and those who entered the country legally but overstayed their visas. Opponents of the Comprehensive Immigration Reform proposal claim that immigrants have a neg ative impact on the economy; overwhelming social services of many states, and posing a threat to American workers as a result of big corporations exploiting immigrants with low wages and poor working conditions. With the recent economic downturn and the severe recession that hit the U.S, many individuals blame immigrants for their economic misfortune and lack of employment. For both the opponents and proponents of the Comprehensive Immigration Reform Proposal, for the millions of the undocumented immigrants and their families, and lawmakers; immigration has become an emotional political issue. Despite the resistance of many, America should embrace comprehensive immigration reform. The current immigration system is separating families, and devastating w... ...e private sector to find new growth opportunities and create new jobs. Furthermore, America always has been, and always will be a country of immigrants. Despite that rich tradition, Congress has not updated the country’s immigration policies in three decades. However, Congress now has an opportunity to fix the immigration system and improve the economic well-being of all Americans. Failure to address the issue will have severe consequences for America’s future and well-being, and that is why how America reforms the immigration system will determine its future. The current immigration system is outdated, broken, and reveals that Comprehensive Immigration Reform is urgently needed, and is good for America’s workers and the economy. Despite the claims, complaints and the resistance of many, Americans should welcome, accept and support Comprehensive Immigration Reform.

Critical Analysis for Composed Upon Westminster Bridge

William Wordsworth growing up spending most of this time alone and almost always around nature, typically writes of how we are affecting nature. However in the poem Composed upon Westminster Bridge we see a different side of Wordsworth were he describes a city so still and peaceful the beauty is hard to pass unnoticed. Throughout Composed upon Westminster Bridge Wordsworth uses imagery, figures of speech and tone. This poem we see a new side to Wordsworth’s writing, Wordsworth uses imagery as a way to make us see and feel what he is as he looks over Westminster Bridge. He uses visual imagery to make us picture the beauty he is it witnessing. â€Å"All bright and glittering in the smokeless air†, he sees that even the things we never thought to have beauty can prove to be some of the most beautiful things. â€Å"Never did a sun more beautiful steep†, nature has a way of taking the most simple things and making them look of something of great beauty. In line eleven Wordsworth uses the sense of inter emotions. Saying â€Å"Ne’re saw I, never felt a calm so deep†, what he saw that morning made him feel so at ease. It is as though he is surprised at how the simplest things from nature can sway our emotions. Wordsworth uses personification in several places in the poem, in reference to the city, sun, river, and houses. He creates the impression that nature is a living being with a soul. In line twelve, â€Å"the river glideth at his own sweet will†, is saying nature has a way of taking its own path and journey when it’s not corrupted by humans. The beauty of such simple things can be seen better when all is still. With the tranquility we can view nature’s natural beauty, like said in line thirteen, â€Å"Dear God! The very houses seem asleep†. Nature has a way of dressing the city with beauty that we cannot always imagine, â€Å"this city now doth, like a garment†, Wordsworth is using a simile to compare the morning beauty to clothing. The manner in which Composed upon Westminster Bridge is written shows a few different tones. Such as, in the first three lines he is showing admiration for the beautiful sight he sees. It’s as though he’s praising the simplicity of the beauty. Also shown in line nine, â€Å"never did the sun more beautifully steep†, is a tone of praise and awe at just how beautiful a sight it was. The last four lines Wordsworth writes give the tone of peace. How the city was so calm that for those moments it was peaceful. The way Wordsworth uses imagery, figures of speech and tone in the writing of Composed upon Westminster Bridge is how he can get other to feel as if they were there that morning to see and feel what he did. This poem shows that there is beauty in everything, but that to sometimes see this beauty we must look harder to find it.

Stress and how to reduce it

Nowadays, more and more people are concerned about dealing with stress effectively. Stress is defined as a state of mental tension and worry caused by problems in your life or work. Stress is also a normal physical response to events that make you feel threatened or upset your balance in some way. Stress can come from any situation or thought that makes you feel frustrated, angry, nervous, or anxious. What makes people stress? There are many common causes of stress, such as major life changes, Jobless, relationship difficulties, financial problems,†¦ c. In my opinion, stress is caused by the follwing reasons. Firstly, as we know that modern life is full of deadlines, and demands so you usually try to obtain everything. For example, in order to reach a higher position in career or to earn more and more money, you pay more hours in a day and more days in a week for work. The above demands and targets make you feel pressured. Secondly, life of modern people, especially life of thos e who live in big cities is built by a large number of plans and schedules.It is ery well if everything happens smoothly. But in fact, your arranged plans or schedules do not happen as what you expect. Therefore, you may immediatly fall into the status of stress. There are many ways to reduce stress. It depends on the manner that you choose. Firstly, let's start a new day in full of energy by a meditation exercise. Research suggests that daily meditation may alter the brain's neural pathways, making you more resilient to stress. A few minutes of practice per day can help ease anxiety. Secondly, let breathe deeply.Give yourself 5 – minute break from whatever is bothering you and focus instead on your breathing . Thirdly, pause thinking about work in a few minutes, sit down and have breakfast with your tiny family or your collegues. Talking some funny stories to others is the great way to reduce stress. Finally, let you be in present. You rush through dinner, hurry to your next appointment, race to finish one more thing on your agenda. Now try something different: Slow down. Take 5 minutes and focus on only one behavior with awareness.Notice how the air feels on your face when you're walking and how your fit feels hitting the ground. Enjoy the texture and taste of each bite of food as you slowly chew. When you spend time in the moment and focus on your senses, step by step, you can feel the tension leave your body. Totally speaking, stress is not good for our life. the method of reducing stress is various. You should choose the ways which is suitable with you and make you feel leisured. Stress and how to reduce it.

Family vs. Family

Between the two short stories, â€Å"Sonny’s Blues† by James Baldwin and â€Å"Everyday Use† by Alice Walker, they reveal similarities and differences. Both stories are similar in the importance of family ties and the way they view family, but differ in sibling relations. In â€Å"Sonny’s Blues†, the siblings want to recreate their brotherly bond again, but in â€Å"Everyday Use† there is no sign of healing the hole between Dee, Maggie, and Mama. First, we will look at the importance of family ties between both stories. In â€Å"Everyday Use† the characters have strong connections with family ties and their heritage. Not ‘Dee,’Wangero Leewanika Kemanjo! † (280). Dee changing her name to Wangero tells the reader that Dee believes by changing her name to a more â€Å"African† name is confirming her African heritage. Having this new name, Wangero â€Å"kills† Dee, so theoretically by changing her name she is killing off her own family heritage. Similarly, in â€Å"Sonny’s Blues† the two brothers have importance in family ties too. When the narrator’s mother says, â€Å"You got to hold on to your brother,† she said, â€Å"and don't let him fall, no matter what it looks like is happening to him and no matter how evil you gets with him.You going to be evil with him many a time. But don't you forget what I told you, you hear? † (264-265). The mother makes the narrator (brother) promise her to take care of Sonny no matter what. This shows us the unconditional love of the family, or family in general. All the mother wants is for Sonny to be taken care of and looked after when she can no longer look after him anymore. Also, from the article To the Deep Water James Baldwin's â€Å"Sonny's Blues† by McParland, Robert P. , he says â€Å"Sonny has reached a point of breakthrough and he is giving his life back in music.Here Baldwin provides a beautifull y lyrical passage suggesting generation and memory, as Sonny plays. Sonny's music restores to the narrator memory, community, and family. † This here is another reference towards family and family ties. Except this time it is through Sonny’s new found talent, music. His music was so powerful, he abstractly injects his own family memories into the music and makes the narrator (brother) remember his mother’s face and his father. From another article called, In Spite of It All: Reading of Alice Walker’s ‘Everyday Use. By Whitsitt, Sam, he states, â€Å"When the flashy Dee finally does return, greeting her mother in Arabic and declaring that she no longer bears the name â€Å"Dee,† but the African name â€Å"Wangero,† and that â€Å"Dee,† † ‘She's dead' † (29)–it's as if there is not even a tombstone to mark the presence of her absence. Her return seems less a return than a passing by; she appears a curious visitor who has momentarily stopped off a road which began and ends elsewhere. † I agree with what Whitsitt says about Dee. He says that because of her changing her name to â€Å"Wangero†, her return back home to visit should not be called a return, but merely a passing by.By changing from â€Å"Dee† to â€Å"Wangero†, it is as if she has never existed in the first place. Another similarity I found is a bit complex, but also relates to a sense of family. It occurs when Dee says, â€Å"I couldn’t bear it any longer, being named after the people who oppress me. † (280). This means that Dee feels she is being held back from her culture not being named something more close to what her background is and that she is basically being suppressed by the white man for having a name like Dee.Similarly, in â€Å"Sonny’s Blues† the notion of being suppressed black males is also given to Sonny and his brother. It is depicted by the description of the father’s brother’s death. â€Å"This car was full of white men. They was all drunk, and when they seen your father's brother they let out a great whoop and holler and they aimed the car straight at him. They was having fun, they just wanted to scare him, the way they do sometimes, you know. But they was drunk. And I guess the boy, being drunk, too, and scared, kind of lost his head.By the time he jumped it was too late. † (264). The mother interprets the position and situation of a black male when she tells us what the fathers attitude is after the death of the his brother, â€Å"Till the day he died he weren't sure but that every white man he saw was the man that killed his brother. † (264). This exposes to us the suppressed fear and hatred that was hidden inside of the father towards the whites. In the article James Baldwin’s ‘Sonny’s Blues’: Complicated and Simple by Murray, Donald C. he says â€Å"His brother respon ds deeply to Sonny’s music because he knows that he is with his black brothers and is watching his own brother, grinning and â€Å"soaking wet. † This further proves that the aspect of family can be seen differently. By looking at it as heritage, the author explains that the narrator of â€Å"Sonny’s Blues† is greatly affected by the music Sonny plays because he feels at home now, or â€Å"with his black brothers† as he denotes it. One difference between the stories is that in Walker’s â€Å"Everyday Use†, the relationship among siblings nearly dominates the story because it is shown is several places.For example, â€Å"How long ago was it that the other house burned? Ten, twelve years? Sometimes I can still hear the flames and feel Maggie's arms sticking to me, her hair smoking and her dress falling off her in little black papery flakes. Her eyes seemed stretched open, blazed open by the flames reflected in them. And Dee. I see her standing off under the sweet gum tree she used to dig gum out of; a look of concentration on her face as she watched the last dingy gray board of the house fall in toward the red-hot brick chimney. Why don't you do a dance around the ashes?I'd wanted to ask her. She had hated the house that much. † (279). We can deduce from this that there was some tension going on between the Dee, Maggie, and the mother. The fact that Dee was standing alone to the side, it tells us that there was some tension or hatred going on between Dee, Maggie, and mother. In addition, it is also important to note the fact that Dee being well educated contributes to her thinking she is better than Maggie or mother. Now, compared to â€Å"Sonny’s Blues†, Sonny and the narrator are extremely different.We do not feel any tension or hate happening, but a sense of recovery. For example, when the narrator says, â€Å"The seven years' difference in our ages lay between us like a chasm: I wondered if these years would ever operate between us as a bridge. I was remembering, and it made it hard to catch my breath, that I had been there when he was born; and I had heard the first words he had ever spoken. When he started to walk, he walked from our mother straight to me. I caught him just before he fell when he took the first steps he ever took in this world. (259). This insinuates that Sonny’s brother wants to mend the opening that has developed in their relationship with one another and attempt to get closer to Sonny. In the article Alice Walker’s Everyday Use by Nancy Tuten, she states â€Å"It is not surprising, then, that Mama, mistrustful of language expresses herself in the climactic scene of the story not through words but through deeds: she HUGS Maggie to her, DRAGS her in the room where Dee sits holding the quilts, SNATCHES the quilts from Dee, and DUMPS them into Maggie’s lap.Only as an afterthought does she speak at all, telling Dee to â€Å"ta ke one or two of the others. † Mama’s actions, not her words, silence the daughter who has, up to this point, used language to control others and separate herself from the community: Mama tells us that Dee turns and leaves the room â€Å"without a word†. This quote depicts an image of tension and anger because Mama is not using her words to express her anger, but instead through actions. We can clearly see now that there is indeed a rift between Dee and the rest of her family, but Dee is not willing to mend the wounds in their relationship.Despite the differences in sibling/family relations brought up in James Baldwin’s â€Å"Sonny’s Blues† and Alice Walker’s â€Å"Everyday Use†, they have the same view on family ties and the way they view family. Every family is different regardless of race, ethnicity, or what have you. Every individual is different and the same in their own ways. That is why the contrast between two loving bro thers and two conflicting sisters and mother will all have their differences and similarities. Some characteristics will just be more dominant, but you both will share the good times and hard times.