Methodology Project Management

Question: Expound on theMethodologyfor Project Management. Answer: Presentation Undertaking Management is seen to be widely utilized in some structure or the other in different business parts (Kerzner, 2013). This is basically on the grounds that utilizing the venture the board ends up being valuable for the business associations to explain the objectives and distinguish the difficult regions and hazard and it likewise help with detaching the exercises and observing the results (Turner, 2014). In addition, with the assistance of undertaking the board, the responsibility can be improved since it helps in disconnecting the works and allocating the obligations in a proficient way. Accordingly, based on the angles, venture the board can be characterized as an impermanent undertaking that is attempted by the business associations that follows a particular pattern of commencement, characterizing, arranging, execution and close for the improvement of a one of a kind item or administration through successful coordination of human, material and budgetary assets. Along these lines, based on the above angles identified with powerful utilization of venture the board, the article underscores upon the applying the task the executives procedures in setting to the Engineering and Construction Project Tender that has been gotten. Dealing with an Engineering and Construction Project is seen to be unique in relation to the administration of different tasks. The distinctions that exist between these two sort of undertakings for the most part comes from the nature and the qualities of the building and the development ventures (Chen et al., 2009). So for the effective administration of the development, it is significant with respect to the undertaking chief to mull over the distinctions that exist between the nature and normal for the development ventures and different tasks. A development ventures is commonly seen to be capital concentrated and therefore requests critical association of the administration aptitudes and successful coordination of the wide scope of specialists from various fields. The development ventures are commonly embraced outside and along these lines they are vulnerable to numerous factors that incorporate traffic and climate (Ghanem AbdelRazig, 2006). While undertaking the development venture, it is significant with respect to the task administrator to effectively address the topography and states of the undertaking site and connection between the task and the earth in which it is being embraced. The development ventures are additionally dependent upon assortment of laws and guidelines that endeavor towards guaranteeing the open security and the limiting the ecological effect. In contrast with different businesses, the development ventures requests escalated utilization of work and it likewise devours enormous measure of materials a nd physical apparatuses. It has been seen that the administration of development ventures shares a great deal for all intents and purpose with the administration of the comparable kinds of the undertakings thus the examinations led by Burke, (2013) has advanced the way that the a significant part of the substance of the PMBOK_Guide is straightforwardly appropriate if there should arise an occurrence of the development ventures. Nonetheless, despite the fact that it has been said that the administration of development ventures is like the administration of the other sort of tasks in different perspectives, development venture is described with specific quirks that separate the administration of the development venture from different activities like programming advancement. As, if there should be an occurrence of development extends, the undertaking chiefs are regularly changed starting with one stage then onto the next stage. Along these lines so as to recognize the distinctions, Project Management Institute has given a manual for successful administration of the development venture for example The Construction Extension Guide to Project Management Body of Knowledge third release. This guide set forward four extra information regions that incorporate the undertaking security the board, venture natural administration, venture monetary administration and task guarantee the executives. According to the examinations led by Larson Gray, (2011), it has been seen that the in a development venture, the significant assignments that are included incorporate powerful coordination of the experts inside the task group so as to empower them to invest their best amounts of energy to contribute towards the fruitful fulfillment of the undertaking. Besides, it is additionally the way that for successfully dealing with the development ventures, it is essential to have an improved comprehension of the plan and development fo rms notwithstanding the information in regards to the undertaking the board and general administration. What's more, the other major significant viewpoints in setting to compelling administration of the development ventures incorporate the capacity to convey successfully and the capacity to proficiently deal with the group. According to the investigations directed by Meredith Mantel, (2011), it has been seen that the elements of task the board in development incorporate indicating the targets and plans of the undertaking that incorporate the setting up the venture extension, spending plan and calendar, setting the exhibition necessities and choosing the members of the venture. Task the executives additionally helps in augmenting the viable usage of the accessible assets by obtaining the work, materials and gear according to the timetable and the arrangement that has been recommended (Schwalbe, 2015). It additionally ends up being valuable in executing the tasks through powerful coor dination and control of the arranging, plan, assessing, contracting and building exercises all through the procedure of the development and it helps with creating compelling correspondence and components so as to determine the contentions among the development venture colleagues. In setting to the Kerzners venture Management, examination of the section 5 for example the Management Functions uncovered the way that it manages different viewpoints in venture the board that remember the relational impacts for the undertaking, the obstructions to extend group improvement and the manners by which the recently framed group can be taken care of (Turner, 2007). Subsequently, it gives the manners by which the task needs to follow the means that incorporate the arranging, sorting out, coordinating and controlling and with the assistance of these exercises the venture director is capable to guarantee that the objectives of the undertaking has been practiced. It gives the Douglas McGregor hypothesis that ends up being useful in inspiring the colleagues towards investing their amounts of energy to accomplish the objectives of the task and proposes the Maslows Hierarchy of Needs of hypothesis to spur the colleagues to understand their necessities and climb towards fulfillin g their more significant level needs (Wysocki, 2011). So these perspectives plainly apply to the development venture and according to the investigation of the Chapter 5, it is seen that if there should arise an occurrence of tasks like the development venture, one have to stress after creating powerful connections so as to forestall disorder and this can likewise be accomplished by unmistakably characterizing the objectives and obligations of the colleagues (Kerzner, 2013). Notwithstanding the above angles, it is additionally critical to effectively direct the human asset arranging since the development venture is a work serious task. Then again, investigation of the Chapter 21, it is seen that it manages the venture the board development model. The investigation uncovers that it gets significant with respect to the association to be sufficiently adult to receive the undertaking the board methods to achieve the task effectively (Kerzner, 2013). Thus, in this unique circumstance, Kerzners PM Maturity Model endeavors towards depicting the qualities of each degree of development that incorporates the dangers, the barriers and the activities required for finishing each level. According to the Kerzners PM Maturity Model, there are five levels that incorporate the normal language, the basic procedures, solitary strategy, benchmarking and the constant improvement. At the principal level, for example normal language, the associations endeavor towards perceiving the significance of undertaking the executives and requirement for increasing a comprehension of the essential information on the venture the executives and its wo rding (Cicmil, 2006). At the second level for example the normal procedures, the associations endeavor towards perceiving the requirement for basic procedures and along these lines the association underline after creation a concentrated exertion for utilizing venture the board and building up the procedures and strategies for supporting the compelling utilization of task the executives. At the third level for example the particular system, the associations endeavor towards creating solitary approachs instead of using various procedures so as to accomplish cooperative energy and procedure control (Cicmil et al., 2006). At the fourth level for example the benchmarking, the associations endeavor towards playing out the benchmarking all the time against those rehearsed in comparable and different businesses and them creates not many chose basic achievement factors (Kerzner, 2011). At the fifth level, for example persistent improvement, the associations endeavor towards assessing the dat a picked up during the benchmarking procedure and in this manner actualizes that change that is fundamental for improving the task the executives procedure (Kerzner, 2013). In this way, the above angles end up being helpful in effectively dealing with the development venture. In addition, for compelling procedure of the task, there exist philosophies like PRINCE2 and PMBOK. The principal procedure in venture the board is Starting Up a Project and it is done before starting the undertaking it is identified with the Initiating Process bunch in the PMBOK Guide (Demir Kocaba?, 2010). This is where the comprehension is created of a few things, the purposes for why the task has been embraced and the manners by which the venture fits in with the corporate methodologies, the people who are engaged with the dynamic

Controversial Health Information Management Issues Essay

Disputable Health Information Management Issues - Essay Example The HIPAA Privacy Rule ensures those base gauges for securing the protection of separately recognizable wellbeing data. This standard gives certain rights to people like the rights to get to and revise their wellbeing data and to get a record of when and why their Protected Health Information (PHI) has been imparted to others for specific purposes. In addition The Privacy Rule sets certain conditions under which scientists can utilize the PHI when important to lead inquire about (What Are the Purpose and Background of the Privacy Rule?, 2007). The guidelines as for the PHI isn't clarified and even the emergency clinic specialists don’t have enough thought regarding the PHI guidelines. Along these lines they had to impart the patient data or condition to the groups of the hospitalized via phone regardless of whether the patient is basically sick. Numerous medicinal services experts lost their employment due to an inappropriate understanding of the HIPAA rules and numerous others compelled to take care of substantial sums as punishments. Medical attendants who don’t have a lot of thought regarding the HIPAA guidelines are avoiding revealing the individual subtleties of their patients in any event, when it is seriously required for another person who may be a nearby relative of the patient. Gross, (2010) has referenced that HIPAA guidelines place an enormous and costly weight on organizations who approach private wellbeing information by adding to the remaining task at hand of human services suppliers and others (Gross, 2010). As assurance of security is taken as a genuine issue in the HIPAA guidelines, large organizations and specialists had to take extraordinary consideration while utilizing the private information. The HIPAA demonstration hence raised numerous worries and dread among clinical specialists in directing exploration. The expanded obligation and undesirable costs may compel them to avoid looks into which will influence the medicinal services framework radically. HIPAA likewise put a few

How to Use Positive Affirmations for Stress Relief

How to Use Positive Affirmations for Stress Relief Spirituality Print How to Use Positive Affirmations for Stress Relief By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Medically reviewed by Medically reviewed by Steven Gans, MD on July 04, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 24, 2020 Wavebreakmedia / Getty Images More in Self-Improvement Spirituality Happiness Meditation Stress Management Holistic Health Inspiration Brain Health Technology Relationships View All Positive affirmations are a great tool for reprogramming your unconscious mind from negative thinking to positive. The idea is to take positive statements of what you would like to see manifested and repeat them enough so that they’re part of your way of thinking and seeing the world. Positive affirmations work the same way that negative self-talk does but in a way that benefits you. Tips for Writing Personalized Positive Affirmations You can use the following guidelines to create your own collection of positive self-talk statements to help reduce stress, change your thinking, and stay motivated. Look at Your Intentions. Think about what you are trying to create in your life. This means, look at the end product and the behaviors, attitudes, and traits you would like to see yourself develop to get there. Would you like to feel more peace? Would you like to practice healthy lifestyle habits? Would you like to be a more supportive friend? You might want to write in a journal and brainstorm to figure out what’s important to you and get to the heart of what you want to create in your life.  Create Statements. Once you get an idea of what you’re aiming for, try to put that idea into a few simple statements that reflect the reality of what you want to create. Phrase the statements as if they are already true, not that you would like them to be true. For example, the affirmation, “I am feeling more peaceful each day,” would be better than, “I want to feel more peaceful.” This is because you are programming your subconscious mind to believe the statements, and that helps m anifest them into reality. You’re not trying to want something, you’re trying to make it so.Be Sure They’re Positive. When making positive affirmations, be sure they’re positive. This means saying what you want to see and experience, not what you don’t want to see and experience. For example, instead of saying, “I don’t want to feel stress,” or even, “I’ve stopped feeling stress,” use, “I’m feeling peace.” Sometimes your mind doesn’t register the negative, and it just hears the concept, “stress,” which is what you’re trying to avoid.Make Them Realistic. Your subconscious mind can benefit from positive affirmations that stretch and expand your perspective, but if you push things too far, your inner judge steps in and negates the affirmations. Be sure that youre making your affirmations realistic, but hopeful as well, and positive affirmations will work for you. For example, the affirmation of, Every day, in every way, Im getting better and stronger , etc. might feel like too much of a stretch, and your subconscious mind might beg to differ. However, I am learning from my mistakes, or I am grateful for all that I have in my life, might feel more real to your subconscious mind. Experiment, and see what feels right to you.Get Inspiration From Other People. If you’d like some ideas for affirmations designed to reduce stress in your life by increasing peaceful thoughts, feelings of safety, and fostering a stronger sense of self-efficacy, check out affirmations written by others. Some simple ones to remember include, Im going to enjoy today, and I can handle whatever comes my way. Positive Affirmations for Panic and Anxiety Tips for Introducing Positive Affirmations in Your Life Once you’ve put together your collection of statements, here are some fun ways to introduce positive affirmations into your life. Repetition. Probably the most popular way to harness the power of affirmations is to simply repeat them to yourself on a regular basis. Repeating them mentally several times in the morning or evening can be effective; repeating them aloud is even more effective because you hear them more clearly that way.Do-It-Yourself Recording. You can make a recording of yourself repeating positive affirmations and play it as you drive, get reading in the morning, or do other activities. Talk in a calm voice, maybe play your favorite soothing music in the background, and you have a recording tailor-made especially for your needs.Use Post-Its. A fun way to use affirmations is to put them on post-its that you place around your house (on the fridge, on the bathroom mirror, and other places you’ll likely see them) to give yourself positive messages throughout the day. This technique can be effective on its own or can be used with other affirmation techniques as a reinforcement.Self-Hypnosis. To real ly increase the effectiveness of affirmations, you can use them with self-hypnosis. This is a way to really cement them into your subconscious thinking much more quickly than repeating them in your normal conscious state.   While not all positive affirmations are helpful (if you are too unrealistic about them, our mind may fight against them) most of them can get you into a better frame of mind and help you to build resilience and enjoyment in your life. Thats a lot of benefit for a relatively low time investment. And best of all, theyre fun. The Power of Positive Thinking

Gary Watsons argument psychopaths Free Essay Example, 1000 words

The same cannot be said about a businessman who acknowledges that it is morally wrong to cause harm to the environment but then observes that he can lots of money by causing harm to the environment. He insists that it is business. Unlike the businessman, a psychopath cannot set aside his own needs and wants so as to find motivation to act on moral reasons. The businessman on his part makes a decision that moral obligations are less significant than his economic success, meaning that his failure morally is as a result of his priorities and values. In contrast, the psychopath does not have any moral obligation and has the physical inability to feel any emotions that are necessary to motivate him to acting upon moral demands (Watson 312). Therefore, Watson’s argument is based on the premise that if an agent does not have access to moral reasons, then he cannot be held morally responsible, and since psychopaths lack access to moral reasons, then they cannot be held morally respon sible for their actions. However, I disagree with Watson. Psychopaths should be morally responsible for their actions. We will write a custom essay sample on Gary Watsons argument psychopaths or any topic specifically for you Only $17.96 $11.86/pageorder now While psychopaths may frequently repeat immoralities, this is not an indication that they are not capable of moral reasoning, or that they cannot be morally responsible for their actions. According to Litton (371), evil should not represent its own excuse. For example, some philosophers argue that psychopaths should be exempt from responsibility since they don’t understand moral reasons. However, this view is based on the debatable opinion that comprehension of a moral reason means being motivated to conform to it. Psychopaths don’t have total ignorance of their actions but rather have a shallow understanding that the acts they commit are wrong (Litton 374). Borrowing from Watson’s Dever story, he notes that he went away without his wife’s knowledge but still she accepted him back when he returned. From this, it can be seen that Dever has the knowledge that she might have refused to accept him back which means he had some knowledge that what he was doing was somehow wrong. Also, Watson argues that psychopaths have deficits in emotional resources for self-control and that is why the lack the ability to empathize after their misdeeds. However, the appropriate reactions to psychopaths show the attribution of some fundamental moral responsibility, something which offers grounds for mitigated legal punishment. This means that the psychopath’s responsibility cannot be ignored.

Capital Punishment Has Been Utilized - Free Essay Example

Sample details Pages: 2 Words: 520 Downloads: 7 Date added: 2019/03/11 Category Law Essay Level High school Tags: Capital Punishment Essay Did you like this example? Introduction The issue of the death penalty is one that has been in dicussion for a lengthy time. How might one control the life of another individual? The blamed may have ended the life of another human however what gives one the privilege to take theirs? Capital punishment has been utilized since ancient time for a variety of offenses. The Bible says that â€Å"demise ought to be done to any individual who commits crimes such as murder, robbery, assaults, burglary and many more†. Don’t waste time! Our writers will create an original "Capital Punishment Has Been Utilized" essay for you Create order It appears that open discussion on capital punishment has changed throughout the years and is still changing, yet there are still others who are for capital punishment and will continue to believe that its a rightful discipline and others who believe that it’s wrong. 58 countries are as yet practicing the death penalty while 98 nations have completely canceled it for all violations, and 7 kept up it for war crimes. Pro-death Capital punishment advocates debate that the death penalty is a crime deterrent. It puts fear in offenders to abstain from perpetrating a crime and ensures that equity is served to the individuals who carried out deplorable violations. Countries practicing capital punishment has solid public support since it implies that the administration is simply taking action to previously mentioned violations. Truth be told, the issue gets little legitimacy from both the media and the administration. Anti-death capital punishment advocates, notwithstanding, argue that the punishment abuses human rights since it is biased to minorities and poor people, who dont have access to great legitimate representation. A few nations even apply capital punishment to acts that are not vicious like sexual relations with assent and homosexuality. According to universal laws, this is a reasonable infringement of the essential human right to live and pick. Advocates additionally trust that upholding capital punishment to drug-related cases wont at last take care of the issue. Restriction to capital punishment demands that capital punishment law, in practice, just applies to the underprivileged while the wealthy and the powerful, utilize the law to avoid a decision. Conclusion Everyone has a reason to live. Criminals particularly killers have been tormented and killed numerous times. They have carried out a repulsive crime, it doesnt imply that we need to hurt them or murder them too. In this world, nobody is impeccable which implies we as a whole remain imperfect and make errors. The most ideal approach to make up to the general population whom we have harmed or may have harmed us, we require first to acknowledge our flaws and pardon our own selves. In the event that we are as yet being a stubborn individual then we wouldnt have our own particular internal peace once more. We ought to likewise excuse others, do not hold any feelings of resentment and let God chooses the discipline for them. Capital punishment isnt an answer for end violations and for alternate issues of our general public. Capital punishment ought to be totally abolished in our general public attributable to the way that it doesnt diminish wrongdoing rates, costs a great deal of cash and puts honest lives in danger.

The Honest to Goodness Truth on Personal Statement Essay Samples Graduate School

The Honest to Goodness Truth on Personal Statement Essay Samples Graduate School Graduate schools aren't only selecting students, but they're also choosing future ambassadors of their program. The XYZ Engineering program has historically been and is still a leader in the area of innovation. Thus, in the event you apply to a number of institutions or courses, you'd want to compose a one of a kind Personal Statement for every one of them. Students lead busy lives and frequently forget about an approaching deadline. What Everybody Dislikes About Personal Statement Essay Samples Graduate School and Why This paragraph also functions as a decent pivot point to get started discussing my academic and professional background. They've illustrated the requirement with a comprehensive example, and a few provide all the guidelines you need to follow to compose an ideal personal statement essay that highlights the greatest and relevant qualities of the candidate. The essays may be the mo st important elements of your application. Usually, you are going to want to get an introduction and conclusion paragraph that sandwich a small number of body paragraphs. The most frequently encountered paper writing service that the majority of our clients require is essay writing. A decent personal statement or statement of purpose format should stick out from all the others and ought to stick to the right ideas which are needed. If you find yourself stuck at the very first sentence of your Personal Statement, you'd probably wish to observe how this sort of work was done by other students to acquire ideas. Or purpose writing services. Personal Statement Essay Samples Graduate School Options Untimely delivery It's mostly marked that these services are difficult to rely upon because of their untimely shipping. The service also provides tips on how best to argumentative essays and the simple fact that you are able to find this help from a service which is an expert. Pros of employing an affordable essay service Availability Everywhere online, you can get one or other essay support. Summary Hiring a low-cost essay service may be an appropriate option for students at one time crunch. You require quality and simple to understand graduate school admission essay samples to understand how to craft a fantastic academic paper. You don't need to return to school to prepare for the GED test. The essay is easily the most important portion of a university appllication, see sample essays ideal for applying to schools in the usa. It is not easy to realize the simple fact that after you graduate from school and get started studying in college, you're all on your own. Let's have a peek at its advantages and disadvantages. While everyone ought to be different, personal statement examples can help you brainstorm ideas and provide you with somewhere to begin. It's helpful to find other folks to read your statement and offer feedback. The personal statement isn't a confessional booth. The Personal Statement Essay Samples Graduate School Pitfall Thus, before writing you will need to analyze the requirements precisely. After you get a rough draft of your admissions essay, bear in mind it is a rough draft. If you discover that the writer did not provide just what you expected, request a revision, and we'll make the corrections. You can also get in touch with your writer to supply some added recommendations or request information regarding the order's progress. What to Expect From Personal Statement Essay Samples Graduate School? If you don't, it's possible to actually hurt your odds of admission. You may also secure different discounts on our site which will help you to save some more money for future orders or anything you want to spend them on. Likewise everyone can say they're interested in law. Every student demands help with homework from time to time. What Does Personal Statement Essay Samples Graduate School Mean? This essay is dealing with the numerous pros and cons of choosing a low-cost essay services. Thus employing an expert for doing your essays could be the correct choice. The more information you'll be able to gather about the subject, the better prepared you'll be for writing your essay. A self-assessment is vital to gathering the info you must compose an extensive essay. It is simpler to edit than write so your goal as you start your admissions essay is to just write as much as possible. All this ought to be informed by the specific school you're writing the essay for. This essay will allow you to pick a topic by using your abilities. Writing a remarkable graduate school essay is most likely much more straightforward than you could think.

Taxation Law Isolated Business Transaction

Question: Describe about the Taxation Law for Isolated Business Transaction. Answer: 1. The main objective of the current case is to comment whether the proceeds from the sale of the tennis courts by Peta is considered as ordinary income under the section 6(5). According to the Income Tax Assessment Act 1997, assessable income is derived either from ordinary income concepts or from isolated transaction (with profit motive). In this regards, there are two main sections are highlighted in the ITAA, 1997, which describe the origin of the assessable income (Gilders et. al., 2015). Section 15(15) when the prime intention on the part of the taxpayer is to generate the profit then in such cases the income received from the isolated transaction would be assessable for the taxation under the section 15(15) of ITAA, 1997 (Barkoczy, 2015).. The decision of the Westfield Limited v. FCT (1991) case is the witness of the above statement, which illustrates that the intention of taxpayer of deriving profit by isolated transaction causes assessable income for taxation purpose (Sadiq et. al., 2016). The same conclusion is also supported by tax ruling TR 92/3 (Woellner, 2014). Section 6(5) When the taxpayer derives income from the ordinary scheme then the received proceeds would be named as assessable income. There is no direct law or statute available for defining ordinary concepts. Therefore, the decision of the respective case laws is the main source to examine the nature of the income that either it is from ordinary concepts or from any other scheme (Deutsch et. al., 2015). Mainly three sources of ordinary income are observed as per the ruling, which are income from personal exertion or by conducting profit driven business or from investment (Nethercott, Richardson Devos, 2016). Income received from the personal exertion, which involves income from employment, professional work and would cause ordinary income. If income is received from the business scheme, which contains the profit deriving intention on the part of the taxpayer for routine activities, then in such aspects the income received from commercial action would be termed as ordinary income from business scheme under the TR 97/11. Income derived through investment on behalf of the taxpayer, which basically includes rents from property, interest from bank, surplus amount on the purchased securities and dividends on shares and so on would result ordinary income through investment. All the above mentioned proceeds are from ordinary concepts. It is imperative to distinguish the source of income derived from ordinary concepts for the ease of calculation of the taxable amount that whether the proceeds from the business, investment or via personal exertion (Barkoczy, 2015). Case facts Peta acquired a house located in Kew two years ago. The house contained two old tennis courts down the back of the house, which were in poor state. She owned the house so that she and her family could reside in the house and the shabby tennis courts could be used for construction of new units which could be used to earn profit in the future. However, the local tennis club made an offer to Peta with the term that if Peta restored the tennis court and turns it into good condition then only they will purchase the tennis courts. Peta accepted the offer of the tennis club and decided to renovate the courts. In the process of renovation of the tennis court, she spent $100,000. She also did resurfacing of the courts and fencing around them. Finally, the tennis court were sold to the tennis club and proceeds of $600,000 were realized by Peta. It can be stated that on the basis of the case facts that Peta did not possess any business of property development and sale. Therefore, the action on the part of Peta to sell the tennis courts would not considered under the business scheme of ordinary concepts and thus, the income of $600,000 would not be entitled as ordinary income under section 6(5) of ITAA, 1997.The income can only be categorized as ordinary if Peta had a business of restoring tennis courts and subsequently sell them at high profits, which is not the scenario in the present case. Although, the income is entitled to be treated as assessable income since the transaction for the tennis court is isolated in nature and with the intention of earning profit. She knew from the offer of the tennis club that the value of the tennis court would be enhanced if she restored it and made fence around the court. Therefore, the expense of $100,000 was incurred with the focus of deriving high profit and thus, the isolated transact ion amount of $600,000 would be classified as assessable income under the section 15(15) of ITAA, 1997. Conclusion Therefore, on the basis of the relevant case law and facts, it can be concluded that the income received through the sale of the tennis court is not entitled as ordinary income as per section 6(5) of ITAA, 1997. Besides, it would be considered as assemble income under section 15(15) due to the presence of profit intention of Peta and the nature of transaction being isolated. 2. The objective in this case study is to comment on the FBT liability on employer for the extended fringe benefits to Alan. Electronic devices: It is stated in the accordance of the section 58X of Fringe Benefits Tax Assessment Act 1986, that if the electronic devices are extended to employee by the employer for professional work only, than in such cases there would be no FBT liability is payable on the part of the employer and the benefits is not considered under the fringe benefits (Wilmot, 2014). Additionally, the provision of minor benefits exemption clause states that the worth of the benefit is inferior than $300 then also there would be no FBT is payable for employer (Gilders et. al., 2015). School fees: if the employer gave the school fees of the childrens of their employees, which is considered under the category of personal expense and thus, the payment of school fees is considered as expense fringe benefits to the employee and FBT liability would arise for the employer (Section 20, Division 5A) (Sadiq et. al., 2016). Taxable amount on the account of school fees (expense fringe benefits) = Fees amount (Employer paid) Gross up value FBT payable on the part of employer = 0.49 Taxable amount on the account of school fees (expense fringe benefits) Dinner: if the employer planned dinner for their employee (with their associates) in location rather than office, then, it would lead the fringe benefits tax liability on employer for the expense incurred in meal fringe benefits (Section 37AC, Division 9A) (Nethercott, Richardson Devos, 2016). There would be no tax deduction on the part of the employer, if clients are the invitees for the dinner. Since, no tax deduction is applicable in this case and thus, the employer selects such method, which provides lowest FBT payable amount resulting through the meal fringe benefits (Barkoczy, 2015). Actual method and 50-50 split method are the two methods to evaluate the FBT payable amount on the part of employer for the meal fringe benefits. Actual method is generally applied by the employer, when the employees and their respective associates are invited for dinner. In actual method total meal expense is considered for the evaluation of the FBT payable amount. However, the employer does not have an issue as tax deduction can be claimed by the employer on the meal expenses for employees and their associates (Woellner, 2014). FBT payable on the part of employer (by actual method) = 0.49 dinner expense Gross up factor 50-50 split method is used by the employer, when the invitees are clients as no tax rebate can be claimed by the employer for the meal expense on clients. This method considers only 50% of the total meal expense for the evaluation of the FBT payable amount for employer (Section 37BA, Division 9B) (Barkoczy, 2015). FBT payable on the part of employer (by 50-50 split method) = 0.49 0.50 dinner meal expense Gross up factor Various fringe benefits and FBT liability Electronic devices - The employer ABC Ltd issued a mobile handset to Alan, but there would not be fringe benefits because the utilization of the mobile phone is restricted for the professional use only (Section 8X). Also, the payment of the bill of the mobile set would be caused from professional work and eventually, no FBT liability on employer for paying mobile bill of Alan. School fees: School fees of employers children is paid by the employer and thus causes expense fringe benefits along with FBT payable on employer. School fees borne by the employer (ABC) $20,000 Gross up factor (school fees is type 2 goods and exempted from GST) 1.9608 Taxable amount on the account of school fees (expense fringe benefits) = Fees amount paid by employer Gross up value =20000 1.9608 $39,216 FBT payable on the part of employer (expense fringe benefits) = 0.49 Taxable amount on the account of school fees = 0.49 39216 $19,215.84 Dinner: Employer of ABC Company has planned dinner at Thai restaurant and thus, significant FBT payable on the part of the employer. Case 1 invitees are employees and their associates Number of employees (along with the associates ) 20 Total dinner expense $6,600 As per the information provided in this case, employees were invited along with their associates and thus, the cost incurred in dinner meal expense would be half of the actual expense for employees only. Expense incurred only for employees = = $3,300 Expense incurred per employees = = $ 165 From the above calculations, it has been observed that per employee expense is $165 only, which is less than the amount of $300 and thus, there would be no FBT payable on behalf of the employer due to minor benefit exempt clause. Case 2 invitees are 5 employees only Number of employees 5 Total dinner meal expense $6,600 Expense incurred only for employees = = $3,300 Expense incurred per person = = $660 From the above calculations, it is observed that per employees expense is $660, which is more than the amount of $300 and thus, there would be FBT payable on behalf of the employer. Dinner is considered as type 1 service due to application of GST on the same. Gross up factor 2.1463 Applied method - Actual method FBT payable on the part of employer (meal fringe benefits) = 0.49 dinner meal expense Gross up factor = 0.49 6600 2.1463 $6,941.13 Case 3 - invitees are clients As discussed above, the employer would use the 50-50 Split method in order to calculate the FBT payable amount when clients are also part of the invitees. Total dinner meal expense $6,600 Gross up factor 2.1463 Applied method - 50-50 split method FBT payable on the part of employer = 0.49 0.50 dinner meal expense Gross up factor =0.49 0.50 6600 2.1463 $3,470.6 The employer can claim the GST credit refund in order to limit the FBT liabilities ((Nethercott, Richardson Devos, 2016). Conclusion Therefore, on the ground of the above discussion, it can be stated that Benefits Fringe benefits FBT payable for employer Mobile handset No No FBT liability Mobile bill $200 No No FBT liability School fees Yes $19,215.84 Dinner Case 1 20 employees along with associates Yes (Minor fringe benefits) No FBT liability Dinner Case 2 5 employees Yes $ 6,941.13 Dinner Case 3 Clients Yes $ 3,470.6 References Barkoczy,S 2015.Foundation of Taxation Law 2015,7th edn, CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook, 8th edn, Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016,Principles of Taxation Law 2016,8th edn, Thomson Reuters, Pymont Wilmot, C 2014, FBT Compliance guide, 8th edn, CCH Australia Limited, North Ryde Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde

Essay Examples on Great Gatsby Essay Example

Essay Examples on Great Gatsby Paper 1st Essay Sample on Great Gatsby The Great Gatsby is a terrific example of America in the 1920s. Looking at this novel, the historical lens gives a lot of prime examples of the era, through the characters, setting, and the props. First, lets talk about New York and the corruption of the 1920s. For a long time, New York was controlled by Irish politicians, which guaranteed that corruption persisted bootlegging, gambling, and prostitution. Meyer Wolfsheim was portrayed by the major mobster, Arnold Rothstein. Through his contributions to the politicians, he was entitled to a monopoly of prostitution and gambling in New York until he was murdered in 1928. While Nick and Gatsby meet for lunch, one of Arnolds friends in the twenties, Herman Rosenthal is brought into the novel when Arnold talks about him getting shot at the Metropole. Rosenthal was also a mobster who received contributions for illegal acts. He was shot when the police tried to take some of his money and Rosenthal complained to the papers. Two days later, he was shot for doing that. Now about the Roaring Twenties and the wondrous Jazz age of music. The Jazz Age took place between World War I and the 1929 stock market crash. The name Roaring Twenties came about because America hit a huge increase in the economy. Women were becoming more involved in the U.S. while the war was going on, and politically they were gaining independence. Then after the war, the women lived more free and the term flappers started to come about. Flappers were young, pretty women who dressed extremely nice and had lots of jewelry and fur. Daisy, the character that Nick liked, was sort of a flapper type, unlike the other women character in the book, Jordan Baker. Jordan was a more athletic woman, with more independent thoughts and an immoral view on life. Jordan is a woman of America with more power. 2nd Essay Sample on Great Gatsby PLOT: This story is told entirely through Nick Caraways eyes. He is the narrator. It takes place on Long Island in 1922. Nick is part of the new rich group. He is a newly rich man living in West Egg, a wealthy area on Long Island. His neighbor, Jay Gatsby, intrigues him. Jay has lavish parties at his gothic-like mansion every Saturday night. And Nick doesnt know anything about Jay. Where he is from, what he does, or how he became incredibly wealthy. Nick one night decides to drive out to East Egg to have dinner with his cousin Daisy Buchanan, and her husband Tom, he is introduced to Jordan Baker, a beautiful young golfer who he ends up having a romantic relationship with. Nick finds out from Jordan that Tom has a lover named Myrtle Wilson. As the story goes on Nick learns more about his mysterious neighbor, Jay Gatsby. He learns that Gatsby is in love with Daisy. He knew her in Louisville in 1917. He stares at her dock from across the bay from his mansion. His extravagant li! festyl e and wild parties are an attempt to impress her. Nick has Daisy and Gatsby meet and they begin to have an affair. Tom finds out about this affair and confronts Gatsby. Tom announces to his wife that Gatsby is a criminal-his fortune comes from bootlegging alcohol and other criminal activities. Then daisy realizes that her devotion is to Tom and Tom sends her back to East Egg with Gatsby. Shockingly, Nick Jordan and Tom discover, while driving home that Gatsbys car has struck and killed Myrtle, Toms lover. When they get back to Long Island, Nick Learns from Gatsby that Daisy was driving the car when it struck Myrtle. But Gatsby intends to take the blame. The next day, Tom tells Myrtles husband George that Gatsby was the driver of the car; George finds Gatsby in the pool at his mansion and shoots him dead. We will write a custom essay sample on Essay Examples on Great Gatsby specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Essay Examples on Great Gatsby specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Essay Examples on Great Gatsby specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Unilever NV corporate analysis Essays

Unilever NV corporate analysis Essays Unilever NV corporate analysis Essay Unilever NV corporate analysis Essay Corporate Analysis Description: This company profile is a premium company information product offering an unmatched depth and breadth of content. It analyzes the strategic positioning of the company how the company has evolved and how it has been performing over the years. Sectional Highlights Structure of the organization, partnerships, mergers acquisitions and recent developments have been examined Business segments of the company have been explored alongwith analysis of key roducts and services SWOT Analysis highlights the weaknesses of the company and the threats to which it is exposed; the strengths of the company and the way the company has positioned itself to take advantage of the opportunities Business and marketing strategies boosting earnings, brand value and competitive edge have been discussed Key financial indicators have been analyzed Competitive positioning of the company has been evaluated in terms of sales, profitability and stock performance, as compared to its competitors Key Benefits Provides input for strategic business planning Targets business opportunities risks Exploits competitive intelligence Target Audience Investment Managers Venture Capitalists Management Consultants Research Companies Other Industry Professionals Contents: 1 . Company Backgrounder 1. 1 Corporate Overview 1. 2 Key Facts 1. 3 Corporate Timeline 2. Business Focus 2. 1 Major Segments 2. 2 Products Services Corporate Overview 3. 1 Organizational Structure 3. 2 Executive Biographies 3. 3 Ownership Structure 3. 4 Subsidiaries 3. 5 Key Partnerships 3. 6 Mergers Acquisitions 3. 7 Significant Developments 4. Strategic Analysis 4. 1 SWOT 4. 1. 1 Strengths 4. 1. 2 Weaknesses 4. 1. 3 Opportunities 4. 1. Threats 4. 2 Strategic Focus 5. Financial Analysis 5. 1 Financial Performance 5. 2 Sales and Earnings Analysis 5. 3 Ratio Analysis 5. 4 Stock Performance 6. Competitor Analysis 6. Major Competitors 6. 2 Peer Comparison at a Glance 6. 3 Financial Comparison 6. 4 Stock Chart 7. Company Outlook 7. 1 Revenue Income Estimates Tables: 1. Key Facts 2. Ownership Structure 3. Mergers Ac quisitions 4. Subsidiaries 5. Key Financials 6. Peer Comparison at a Glance Charts: 1 . Corporate Timeline 2. Organizational Structure 3. Revenue by Business Segments 4. Revenue by Geography 5. Sales Profit Growth 6. Key Ratios . I-Year Stock Chart 8. Comparative Stock Chart 9. Market Capitalization: Comparison with peers 10. Revenue Net Income Gr owtn? Comparison witn 11 . Revenue Profit Estimates Ordering: Order Online esearchandmarkets. com/reports/1072384/ Order by Fax using the form below Order by Post print the order form below and send to Research and Markets, Guinness Centre, Taylors Lane, Dublin 8, Ireland. Page 1 of 2 Fax Order Form To place an order via fax simply print this form, fill in the information below and fax the completed form to 646-607-1907 (from USA) or +353-1-481-1716 (from Rest of World). If you have any questions please visit researchandmarkets. com/ contact/ Order Information Please verify that the product information is correct and select the for mat(s) you require. Product Name: Web Address: researchandmarkets. om/reports/1072384/ Office Code: OC8DlPNOLMRSTY Product Formats Please select the product formats and quantity you require: Quantity Electronic (PDF) Single User: EUR 303 Hard Copy: 8 EUR 50 0000 Shipping/Handling Electronic (PDF) Site License: EUR 908 * Shipping/Handling is only charged once per order. Contact Information Please enter all the information below in BLOCK CAPITALS Title: First Name: Mrs Miss Last Name: Email Address: * Job Title: Organisation: Address: City: Postal / Zip Code: Country: Phone Number: Fax Number: * Please refrain from using free email accounts when ordering (e. g. Yahoo, Hotmail, AOL) Ms prof Page 2 of 2 Payment Information Please indicate the payment method you would like to use by selecting the appropriate box. Pay by credit card: American Express Diners Club Master Card Visa Cardholders Name Cardholders Signature Expiry Date Card Number CW Number Issue Date (for Diners Club only) Pay by check: Please post the check, accompanied by this form, to: Guinness Center, Pay by wire transfer: Please transfer funds to: Account number 833 13083 Sort code 98-53-30 Swift code ULSBlE2D IBAN number IE78ULSB98533083313083 Bank Address Ulster Bank, 27-35 Matt-I street, Blackrock, Co. Dublin, It you nave a Marketing Code please enter it below: Marketing Code: Please note that by ordering from Research and Markets you are agreeing to our Terms and Conditions at researchandmarkets. com/info/terms. asp Please fax this form to: (646) 607-1907 or (646) 964-6609 From USA +353-1-481-1716 or +353-1-653-1571 From Rest of world

Social networks and the internet shrink our understanding of the Essay

Social networks and the internet shrink our understanding of the world. Argue your position on this statement - Essay Example One of the first people who recognized the value of the global connection was Marshall McLuhan, however, he is considered to be the successor of Nicolas Tesla. The last described the world in which we live today precisely- our devices that are portable and with the help of which we not only hear people but can see them any time on any distance (McLuhan 2011).McLuhan predicted that the world will transform into a Global Village in the beginning of the 20th century. The author was speaking about radio but now the term is logically applicable to World Wide Web as it helped to forget about physical distance, time obstacles, and social prejudices. Media has become a nervous system of the planet which has integrated the world really fast. With a click of a mouse a person can find a community of people with similar interests and tastes and join it. Moreover, any event can be broadcast online to the real public. That is why it is possible to talk about world community that reminds Global Vil lage where everyone knows each other. Eventually, such changes can lead to creation of new phenomenon in sociology and culture as the density of the contacts also increases (McLuhan, 1987). World Wide Web has substantially increased the speed of news spread globally: any event in one part of the world becomes known to the Internet users in a second. However, this global involvement into world problems has also increased the responsibility. According to McLuhan, the enhanced "electric speed in bringing all social and political functions together in a sudden implosion has heightened human awareness of responsibility to an intense degree"Â  (McLuhan, 1964). Another discovery of McLuhan was the fact the type of media influences the information and becomes a message itself. So Internet can be regarded as a message as it changes completely the way people understand and perceive things, and the main issue of this message is its speed (McLuhan, 1962). So

Bar built estuaries Essay Example | Topics and Well Written Essays - 1000 words - 1

Bar built estuaries - Essay Example An example for this is the East Matagorda Bay. Bar-built estuaries are also found in The Netherlands. Estuaries found in North Carolina are also the examples of bar-built estuaries; for example Albemarle Sound and Pamlico Sound. Bar-built estuaries are semi-isolated from ocean waters through the barrier beaches found between estuaries and oceans. Barrier spits and barrier islands are located between estuaries and oceans. As barrier beaches get formed they partially encircle the estuary allowing only small inlets to allow contacts between estuaries and ocean waters. Bar-built estuaries usually get formed over gently sloping plains placed along tectonically stable boundaries of marginal sea coasts and continents. The barrier beaches that encircle bar-built estuaries are formed in numerous ways. Wave action causes the formation of offshore bars. Here, the sand from the seafloor gets accumulated in extended bars parallel to the shoreline. This forms barrier beaches. Reformation of sediment discharge from rivers through current, wave, and wind action causes the formation of barrier beaches. Mainland beach ridges get engulfed because of the rise in sea level. This led to the breaking of the ridges and flooding of the coastal lowlands. Shallow lagoons get formed as a result. This contributes to the formation of barrier beaches. Extension of barrier spits through the erosion of headlands also form barrier beaches. Barrier beaches get created in shallow water. They are mostly parallel to the shoreline. This leads to the formation of long narrow estuaries. Water depth of these estuaries is between 5 m and 10 m. Barnegat Bay, New Jersey, Pamlico Sound, North Carolina and Laguna Madre, Texas are some of the examples of bar-built estuaries. Scientists have made use of variety of criteria to classify estuaries. Previously they used to classify estuaries based on the rate of fresh water, evaporation.

Instant coffee market in Japan

Instant coffee market in Japan Nestlà © has dominated the instant coffee market in Japan for a number of years, however, during the 1960s; canned coffee became more popular in Japan. Nestlà © overlooked this chance to gain more of the market share and branded canned coffee as a coffee-flavoured drink, so did not to enter the market. Kirin Beer, Nestlà ©s partner at the time, broke off its relationship with Nestlà © after they refused to enter the canned coffee market. This increased Coca Colas chances and they entered the market with Georgia, especially for this part of the Japanese market. Coca-Cola managed to secure 40% of the canned coffee market in Japan by utilising its existing distribution channel. Nestlà © only entered the market in the early 1990s and has only a 4% share, through a partnership with Otsuka Beverage [1, 2]. In 1991, Otsuka Beverages Nescafà © Canned Coffee sold 50 million cases (30 cans per case) from September to October and around 70 million individual cans from September to Novembe r. In the beginning, the individual canned coffee product was mostly placed on Japan-Rail kiosks throughout Japan. By entering the canned coffee market Otsuka created much competition between already existing brands; such as Coca-Cola group (Georgia) and beer group (Suntory, Kirin and Asahi) who had already achieved a great deal of market share [3]. However, Table 1 shows that Nestlà ©s market share for canned coffee products in 2005 remained at less than 10% [4]. The Japanese accepted Nestlà © instant coffee, which in turn helped them to be the dominant coffee product in Japan. Nevertheless, to compete with soft drinks they launched a new canned coffee that was not accepted by the Japanese like instant coffee, this was because to the Japanese it was just a coffee flavoured drink rather than a can of real coffee. Nestlà © spends approximately 1% of its annual sales revenue on Research and Development (RD) and in 2006 had 3,100 employees dedicated to this department. Around 70% of the RD budget is spent on development initiatives that focus on developing products and processes that fulfil market needs [1]. Analysis of the status quo of the Japanese RTD Market A report by AgExporter, in October 1992 found that Japan is the worlds largest market for ready-to-drink (RTD) canned coffee [5], which gives foreign firms a good opportunity for investment. In 1991, the Japanese consumed a total of $7.3 billion worth of canned coffee products, this accounted for roughly a quarter of all canned beverage sales [5]. The market reached a value of $16 billion in 2003, having grown with a compound annual growth rate (CAGR) of 2.9% in the years 1999-2003 [6]. A reason for canned coffees popularity is how it is easily adapted to each seasons temperature. Through the colder winter months, consumers favour hot canned coffee to soft drinks, beer, fruit juices, milk [5] and other cooler drinks. In the hotter summer months, cold canned coffee is preferred. A Japanese trade publication showed that sales of canned coffee were roughly evenly split between summer and winter months [5]. Another reason for the rapid growth in sales of RTD coffee is due to the extensive distribution in vending machines. About 70-80% of total sales of canned coffee are sold via vending machines according to the Japan Soft Drink Bottlers Association. The other 20-30% is sold in convenience stores and supermarkets [5]. Negotiation of strong product distribution through vending machines is particularly important in the Japanese soft drinks market. Almost three quarters of all canned coffee is sold via vending machines [5]. Graphs 1 and 2 show sales of RTD coffee have been declining since 2003, however in 2010 for Coca-Cola (Graph 1) the trend begins to rise whilst Nestlà © (Graph 2) continues to decline [7]. RTD coffee was not the only soft drink to suffer a loss in 2009; the losses were mainly a result of the recession and a shorter summer, which forced many consumers to cut back on spending on unnecessary goods. Chained coffee shops also reported a significant fall in customer numbers through 2009. This caused many Japanese consumers to use thermal flasks to take coffee to work [8]. Graph 1 [7] Graph 2 Graph 2 [7] Coca-Cola (Japan) Co Ltd remains the leader in RTD coffee, accounting for 24% off-trade volume share (see Table 2) and 27% off-trade value share (see Table 3) in 2009. The company benefits from its strong and well-targeted marketing campaigns. The companys strong branding also helped to sustain demand, with its Georgia brand enjoying a high profile. Coca-Cola accounted for almost double the off-trade value share of its nearest competitor in RTD coffee in 2009, with Suntory Holdings Ltd lagging behind at 13.8% off-trade value share in 2009 [8]. Even though there are policies in place that deter foreign companies, they do have some strengths that can be used to get a foothold in the Japanese market, including lower costs for product ingredients, packaging and labour [5]. Even though exporters have advantages, there are factors they should take into account when thinking of investing in the Japanese market. These factors include potential distributors, importers, retailers, vending machine manufacturers and operators to confirm that product packaging is compatible with equipment specifications, government labelling and sanitation standards, and consumer expectations [5]. Even though there are standards that need to be met, in recent years, the Japanese government has slackened a number of regulations and structural trade barriers, making it easier for foreign companies to enter into Japan. However, there are legal, business and cultural obstacles that remain. Among these are tariffs, food sanitation and labelling laws and Japans complex distribution system. Strict limitations have been placed on the use of certain food colourings, preservatives and additives that have to be avoided in canned coffee products [5]. Packaging All products sold in Japan must have the correct labelling. Labels for imported beverages must include the following information: Product name Raw materials used, including additives Date of manufacture or processing Name and location of manufacturer or processor [5] Nearly all leading brands use steel cans for their canned coffee, although a number of companies use aluminium cans, steel cans are favoured because they are sturdier and not as expensive. Non-carbonated beverages often come in aluminium cans that are more prone to denting; packaging is an important issue to address when selling via vending machine since Japanese consumers will reject dented cans. The most common serving sizes for canned coffee products are 150 grams, 190 grams, 250 grams and 350 grams [5] with the most popular being the 250 gram can. However, increased costs of production and ingredients have forced many manufacturers to switch to the smaller 190-gram can but still charge the same price. An increase in product quality is usually the main reason for using the smaller can size; this bodes well with the Japanese consumers who often perceive quality over quantity. Pull-tabs are featured on most brands of canned coffee; however, push-tab cans are gaining in popularity be cause of growing environmental concerns [5]. Most of the major canned coffee manufacturers own their own vending machine networks. Using this, manufacturers can maintain complete control over vending distribution of their products [5]. By working with major vending operators, this will provide foreign firms with an understanding of the Japanese vending machine business and provide assistance for things like product design, packaging, test marketing and strategic planning [5]. The success or failure of a foreign canned coffee product in Japan may well depend on the selection of an appropriate operator [5]. In Japan, trade shows are quite frequent and popular; they provide an excellent opportunity for exporters to introduce products to potential distributors and retailers. These events also offer exporters a chance to gather information about market conditions and products manufactured by Japanese and other foreign companies [5]. Other sources of information that are available and will aid foreign companies are trade journals and publications, which are a key source of information on product and market developments. Advertising published in these journals and publications can help product manufacturers find suitable business support services [5]. Re-launching Nestlà © RTD Coffee In 2004, Nescafà © Santa Marta, from Nestlà © Japan Group was introduced that is made with 100% Santa Marta coffee beans it was produced in 190g cans and cost  ¥115. Another two versions for Nescafà © Santa Marta were also introduced one was called UP and the other BREAK. UP was advertised to retain a just-brewed coffee taste and sharp bitterness and comes in a red can, and BREAK was advertised as a perfect way for loosening the tension and is sold in a blue can. Like the original, both come in 190-gram cans and cost  ¥120 each [9, 10]. Ways of rebranding Nestlà © RTD coffee include retaining the taste and aroma of freshly brewed coffee, making canned coffee healthier, increasing the range of coffee types, and giving canned coffee a more premium image. (See Appendix 1 for PEST analysis and Appendix 2 for SWOT analysis). By rebranding Nestlà © RTD coffee, it will help to give a fresh look, which will aid in attracting new customers potentially from competitors and new possible employees. Another advantage is to differentiate even more from competitors, and because the RTD coffee-market it slowly becoming saturated, rebranding will help boost sales and increase brand image. Possible rebranding of the two products BREAK and UP could include renaming the product followed by a slogan but still promoting that one boosts energy and one relaxes you. Renaming and redesigning each one would give the illusion of a brand new product to existing and potential consumers. Examples of rebranding BREAK could be Onsen followed by the slogan Relax, and an example for UP could be Boost with the slogan Kick start your day. Using a variety of Japanese words within the product names across the range would help attract various consumer groups. Words such as Onsen would more likely attract the older consumers who after a long day at work just want to relax, but changing the word to Karaoke coffee Keeping you in tune would most likely attract the younger consumers. Another aspect of rebranding RTD coffee is too look and choose the release of the coffee carefully as different seasons can help promote different coffees, especially if the name also includes something relative to a particular season. For instance a RTD coffee named Sakura Be one with nature would probably get the most attention and largest sales during the spring months, when the Sakura are in bloom, another seasonal coffee for the winter months, with the name Mountain Top that can promote coffee with cream. Another key factor in rebranding a product is the dominant colour in the design. For Nescafà © their brand colour is red, when combined with white it then portrays the national colours of Japan, this could be another factor in helping attract the consumers attention. Another role that colours play in rebranding is, when used correctly then can give products a premium look along with a highly impactful design of youth and vitality. Giving the product a more premium image will help consumers distinguish the product from competitors and make them realise it is not just another canned coffee. The product name once again comes into effect, giving the coffee a name of honour and meaning could help in rebranding a product as premium, example names could include Emperor Coffee Respect the taste and Samurai Coffee A cut above the rest. Even though rebranding can make the can look more prominent, another aspect is to go back to the roots of Nescafà © and make the coffee can simple yet effective. By replicating the instant coffee colour scheme and design onto the can, it would help the consumer to see that the same coffee goes into both the instant and into the canned coffee products. With Nestlà © dominating the instant coffee market, this strategy could help boost sales of the canned coffee. Using a name like Nescafà © Simple Anywhere, Anytime and the brand colour of red would be one way of promoting this strategy. By researching things that are, Japanese and things that the Japanese respect can aid in a successful rebrand of RTD coffee. The Japanese are very passionate about luck from good luck charms to New Year good luck predictions. Using the category of luck RTD coffee can help gain consumer loyalty and additional consumers. One way of promoting luck and RTD coffee is to change the name to Lucky and incorporating the kanji symbol hachi into the design. Using these two factors another can be added, the use of lucky ring pulls with this different items can be won such as a free can of Lucky if a ring pull is red, or by collecting a certain number of green ring pulls this would allow the consumer to trade them in for a unique mug. The mugs design can promote an upcoming film/anime or perhaps to look kawaii, which is highly popular in Japan. In order to keep consumers and bring in potential new ones from such areas as business people and teenagers canned coffee with the name Inspire may help, as this name has the possibility to motivate people after drinking it. By making canned coffee healthier, it may help attract consumers away from other healthy soft drinks such as green tea; ways of achieving a healthier coffee is decreasing caffeine content or making a caffeine-free version. This method can attract consumers who want to achieve or maintain a healthy lifestyle; this form of rebranding will most likely be successful especially in todays more health-conscious society. One possible problem with zero/low caffeine coffee which needs to be addressed is that the coffee must still maintain the real coffee taste which is present from freshly brewed coffee, however if this problem can be overcome then the firm will stand a good chance of gaining a higher market share. Another method that is being adopted to create a healthier RTD coffee is the use of polyphenol coffee, which contains caffeic acid, which aids the body by acting as an anti-oxidant [11]. If Nestlà © were to incorporate the Nescafà © Green Blend into a canned coffee version, this i s would maximises the anti-oxidants thus creating a more healthy canned coffee variety, this would allow Nestlà © to tap into the healthy RTD coffee market [12]. Nestlà © Japan Ltd increased its focus on health positioning in its advertising in early 2010, showing the entry into new area for a product type that traditionally has not been associated with health and wellness. In November 1994, a report was published which showed that only 20% of the sales of canned coffee was bought by women; they often favour unsweetened coffee so often visit coffee shops for black coffee, this is due to a majority of women being calorie-conscious so black coffee is preferred [14]. In 2006 infoPLANT carried out a survey about canned coffee, which looked at consumerism and packaging. Over a week at the start of October 6,480 successfully completed the survey, with 65.7% of the respondents being female. Graph 3 shows how often the respondents purchased canned coffee [15]. Graph 3 [15] Conclusion Regardless of Japans economic position, coffee has not gone out of fashion; in fact, it retains the same importance as ever. Coffee is regarded as a healthier alternative to caffeine-based energy drinks; and continues to have a broad appeal across a wide range of the population who work long and increasingly anti-social hours. Canned coffees diversity and popularity allows enjoyment by a wide range of consumers from high school students through to the elderly [2]. Although there is potential to rebrand Nestlà © RTD coffee to draw in the additional consumers; the majority of RTD coffee drinkers remains with business people. Therefore, it is very important to rebrand not only a product to attract other areas of the population such as younger and older generation, but also rebrand a product to attract the masses. This would enable Nestlà © to increase its consumer base but remain focused on RTD coffees main consumer. Word count (excluding tables): 2750 Word count (including tables): 2931 References [1] HILL, C. W. L. 2010. Part V Case: Nestle: Global Strategy International Business. 8 ed.: McGraw-Hill. [2] NESTLÉ. History of Nestlà © Japan Group [Online]. Available: http://www.nestle.co.jp/japan/e/profile/japan-history.asp [Accessed 13th December 2010]. [3] KARASAWA, K. 1991. Canned coffee sales regain two-digit growth. (Japanese coffee sales). Tea Coffee Trade Journal [Online], 163. [4] LOPEZ, J. 2005. NESTLÉJAPAN GROUP. [5] AGEXPORTER. 1992. Canned coffee sales in Japan brewing lots of interest [Online]. Available: http://findarticles.com/p/articles/mi_m3723/is_n10_v4/ai_12921886/ [Accessed 10th December 2010]. [6] DATAMONITOR. 2004. RTD Tea Coffee in Japan. [7] Company Shares (by Global Brand Owner) à ¢Ã¢â€š ¬Ã‚ ¢ Off-trade Volume à ¢Ã¢â€š ¬Ã‚ ¢ % breakdown [Online]. Euromonitor International. Available: https://www.portal.euromonitor.com/Portal/ResultsList.aspx [Accessed 5th December 2010]. [8] 2010. Rtd Coffee Japan [Online]. Euromonitor International. Available: https://www.portal.euromonitor.com/Portal/accessPDF.ashx?c=94PDFf=S-146710-17543094.pdfcode=SoTwtXEdCEmTuFcrWACsLR00dKM%3d [Accessed 5th December 2010]. [9] 2004. New Coffee Drink from Nestlà © Japan Group. [Online]. Available: http://www.accessmylibrary.com/coms2/summary_0286-7013702_ITM [Accessed 21st December 2010]. [10] 2004. New Canned Coffee Drinks from Nestlà © Japan Group [Online]. Available: http://www.accessmylibrary.com/coms2/summary_0286-8240666_ITM [Accessed 21st December 2010]. [11] NESTLÉ. QA [Online]. Available: http://nestle.jp/faq/polyphenol/index.html [Accessed 11th December 2010]. [12] NESCAFÉ ® Green Blend [Online]. Available: http://www.nescafe.co.uk/CoffeeCupboard/everyday-choice/nescafe-green-blend [Accessed 11th December 2010]. [13] 2010. Coffee Japan [Online]. Euromonitor International. Available: https://www.portal.euromonitor.com/Portal/ResultsList.aspx [Accessed 5th December 2010]. [14] SILVERMAN, I. 1994. Women are newest target for canned coffee in Japan. Advertising Age, 65, 60. [15] KEN, Y. N. 2006. What Japan Thinks [Online]. Available: http://whatjapanthinks.com/2006/10/26/almost-half-of-japanese-men-start-their-workday-with-a-canned-coffee/ [Accessed 11th December 2010]. Appendix Appendix 1: PEST Analysis for the re-branding of Nestlà ©-RTD-Coffee Political Ecological/environmental issues Current legislation home market Future legislation Regulatory bodies and processes Government policies Government term and change Trading policies Funding, grants and initiatives Economic Home economy situation Home economy trends General taxation issues Taxation specific to product/services Seasonality/weather issues Market and trade cycles Specific industry factors Market routes and distribution trends Customer/end-user drivers Social Lifestyle trends Consumer attitudes and opinions Media views Brand, company, technology image Consumer buying patterns Major events and influences Buying access and trends Advertising and publicity Technological Research funding Associated/dependent technologies Manufacturing maturity and capacity Information and communications Consumer buying mechanisms/technology Innovation potential Technology access, licencing, patents

The Significance of Dinosaur Art Essay -- Exploratory Essays Research

The Significance of Dinosaur Art Dinosaurs are creatures that seem to fascinate humans, since all we have left are their fossils. Although, through art, their bodies can be put back together and we have a better sense of what they looked like. The problem with art is that pictures can sometimes be disproportionate, unrealistic, or even made up. Young children who learn about dinosaurs may think that they are actually different colors and can talk for example. This is why it is important to make dinosaur art as realistic as possible and more informative. In an article titled, "Do They Really Look Like That? The Science Of Dino Art", writer John Roach discusses people who do art and paleobiology for a living. A man by the name of Chris Sloan is a paleo artist for National Geographic in Washington, D.C.. He's not just a simple artist for the magazine, but also a researcher. He has to do activities such as "attend paleontology conferences, read scientific journals, study dinosaur fossils, talk with scientists, and go on digs"(National Geographic Society 2). This is in order to make dinosaur illustrations attractive to the eye and scientifically accurate. Being a paleo artist also requires paying close attention to the most recent discoveries. New discoveries happen all the time, and artists are very dependant on the information so that they can start their next project. It is important, however, not to be fooled by incorrect information, or hoaxes, which also happens a lot. A good paleo artist will do extensive research on the new information and get to the bottom of it before beginning a piece of art. Sloan, for example, will "read scientific papers, visit paleontologists, or sometimes travel to where a dino... ...r work published. In the future, many more discoveries of dinosaurs will be made. This way, paleo artists are never without jobs. Their work is very important and will be used always. It is important to note that â€Å"art is a reflection of science† (Sloan 2). Generations to come will need to know the truth about dinosaurs, what they looked like, and environments they lived in, so as long as scientists keep making more discoveries, dinosaur art will continue to become more realistic and accurate. Sources 1. Roach, John. â€Å"Do They Really Look Like That? The Science of Dino Art†. National Geographic Society. http://news.nationalgeographic.com/news/2003/03/0310_030311_dinoart.html 2004 2. Speed, William. â€Å"What Did Dinosaurs Really Look Like†¦And Will We Never Know?†. Discover. http://www.findarticles.com/cf_dlm/m1511/9_21/64698201/p7/article.jhtml?term= Sept 2000 The Significance of Dinosaur Art Essay -- Exploratory Essays Research The Significance of Dinosaur Art Dinosaurs are creatures that seem to fascinate humans, since all we have left are their fossils. Although, through art, their bodies can be put back together and we have a better sense of what they looked like. The problem with art is that pictures can sometimes be disproportionate, unrealistic, or even made up. Young children who learn about dinosaurs may think that they are actually different colors and can talk for example. This is why it is important to make dinosaur art as realistic as possible and more informative. In an article titled, "Do They Really Look Like That? The Science Of Dino Art", writer John Roach discusses people who do art and paleobiology for a living. A man by the name of Chris Sloan is a paleo artist for National Geographic in Washington, D.C.. He's not just a simple artist for the magazine, but also a researcher. He has to do activities such as "attend paleontology conferences, read scientific journals, study dinosaur fossils, talk with scientists, and go on digs"(National Geographic Society 2). This is in order to make dinosaur illustrations attractive to the eye and scientifically accurate. Being a paleo artist also requires paying close attention to the most recent discoveries. New discoveries happen all the time, and artists are very dependant on the information so that they can start their next project. It is important, however, not to be fooled by incorrect information, or hoaxes, which also happens a lot. A good paleo artist will do extensive research on the new information and get to the bottom of it before beginning a piece of art. Sloan, for example, will "read scientific papers, visit paleontologists, or sometimes travel to where a dino... ...r work published. In the future, many more discoveries of dinosaurs will be made. This way, paleo artists are never without jobs. Their work is very important and will be used always. It is important to note that â€Å"art is a reflection of science† (Sloan 2). Generations to come will need to know the truth about dinosaurs, what they looked like, and environments they lived in, so as long as scientists keep making more discoveries, dinosaur art will continue to become more realistic and accurate. Sources 1. Roach, John. â€Å"Do They Really Look Like That? The Science of Dino Art†. National Geographic Society. http://news.nationalgeographic.com/news/2003/03/0310_030311_dinoart.html 2004 2. Speed, William. â€Å"What Did Dinosaurs Really Look Like†¦And Will We Never Know?†. Discover. http://www.findarticles.com/cf_dlm/m1511/9_21/64698201/p7/article.jhtml?term= Sept 2000

Nutrition Essay

Shakton Andrews March 27, 2012 4. 07 Movie Matinee Shakton Carbohydrate was chatting happily with a jar of paprika in the pantry when someone started calling her name. The voice got closer and soon, two hands appeared on the shelf. Whose head popped up above them but that of Norman Nutrition! â€Å"There you are, Shakton! † he said with a smile. â€Å"Hi there, Norman! † Shakton replied. â€Å"Listen, Shakton, we have a big problem— the Jones family isn’t eating right. They’re only eating donuts, candy, chips, and sodas. We have to do something! I’m calling on all the food groups to help me out.We’re going to show them how to eat healthy again. † â€Å"Of course I’ll help. We need to teach the Jones to eat properly or else they’ll be sick and overweight,† Shakton answered. â€Å"Good! Remember, meet me at the dining room table at supper time with three friends,† Norman said. Then he waved and jumped o ff the shelf to tell the other food groups about the Jones’ problem. â€Å"Bye, Paprika! Duty calls! † Shakton said, waving to his friend before jumping off the shelf like Norman. As Shakton floated down to the floor, he thought about who he should bring to the dining room with him. The Jones kids are fun and like to play. I should bring some friends that are fun! † And with that, Shakton headed to the kitchen. â€Å"Corn has lots of carbs; my friend Corn on the Cob would be perfect for the Jones kids! † Shakton decided, and made his way to the refrigerator. Opening the door was a challenge too big for little Shakton, so he had the family dog, Oscar, help her. With his teeth, he pulled on the towel Mrs. Jones kept tied to the refrigerator door handle. The towel stretched for a second, and then the door opened with a whoosh of cool air.How to open the drawer where Corn on the Cob lived was a harder problem to solve. Eventually, though, Oscar and Shakton fig ured it out. Oscar held Shakton carefully in his mouth while he grabbed hold of the drawer handle. Then, he pulled and the drawer slid open with a squeak. â€Å"Thanks, Oscar,† Shakton called as the dog trotted off. â€Å"Hey, Shakton, is that you? † Corn on the Cob asked from where she sat at the back of the drawer. â€Å"Yep, that’s me! † Shakton answered, jumping down into the drawer. Corn on the Cob ran over and gave her a hug. â€Å"I need your help,† Shakton began, returning his friend’s hug. Of course, anything! † And so Shakton explained the Jones’ problem. When he finished Corn on the Cob gasped in horror. â€Å"Oh, Shakton, that’s awful! What do you need me to do? † she asked. â€Å"I need you to come with me to the dining room table to show that it can be fun to eat good foods. We have to be there by supper time, and I still have to pick up to other friends. † â€Å"Let’s go, then! What ar e we waiting for? † Corn on the Cob exclaimed. As Shakton and Corn on the Cob climbed out of the drawer, Shakton asked his friend who else they should bring along to the dining room.Corn on the Cob paused on the edge of the drawer, thinking, before jumping down onto the floor where Shakton waited. â€Å"Mr. and Mrs. Jones might not be interested in fun foods like me at their age†¦Ã¢â‚¬  Corn on the Cob said sadly. â€Å"What about BlueBerry? He’s a bit more suited to their fruity pallet,† Shakton suggested. â€Å"Good idea,† Corn on the Cob agreed. Shakton and Corn on the Cob had to ask some of the other inhabitants of the fridge where BlueBerry lived, but eventually they found out where he usually stayed. It was a small drawer on the very top shelf on the Pantry Door.From where they stood on the bottom shelf, Shakton and Corn on the Cob looked way, way up to see where he lived. â€Å"How are we ever going to get up there? † Corn on the Cob f retted. â€Å"We’ll figure out a way. After all, I’m not in charge of the Protein food group for nothing! † Shakton encouraged. â€Å"Let’s think for a minute and see if we come up with anything,† Corn on the Cob suggested. Shakton agreed, and together they sat with legs crossed, chins resting on one hand, thinking hard. â€Å"I know! † Corn on the Cob suddenly yelled. â€Å"Let’s ask Spaghetti for help! â€Å"What a good idea,† Shakton said, and so they went over to the drawer where Mrs. Jones kept all the leftovers. The Leftover Drawer was a dark and scary place. Meatloaf and Lima Beans were not always the very nicest sort of foods, and it was hard to find your way around this drawer. Some foods got lost here, and never saw the light of day again until Mrs. Jones did her once-every-2-months-cleaning-of-the-refrigerator. However, Spaghetti was a new arrival to this drawer, having only been served for the first time 2 days ago . Luckily for Shakton and Corn on the Cob, that meant she lived near the front of the drawer.After several minutes, they found her. She was sleeping soundly in a large, noodle-y mass under a blanket of tomato sauce with her pet meatballs at her side. Shakton had a terrible time trying to wake Spaghetti up. He and Corn on the Cob tried poking Spaghetti, shouting, clapping their hands, and loudly singing in squeaky, off-key voices. Finally, their efforts were rewarded and Spaghetti woke up. Then Shakton and Corn on the Cob had to sit and catch their breath for minute before asking for help. â€Å"We need your help, Spaghetti,† Shakton began. â€Å"Yeah, we’re trying to get to the top of the Door to visit BlueBerry.But it’s too high up for us and there’s no way to climb up by ourselves,† Corn on the Cob continued. â€Å"Can you help us get up to the Top Shelf so we can climb across to the drawer on the door where BlueBerry lives? † Shakton fini shed. Spaghetti thought for a moment before answering, â€Å"Sure, I’ll help, but I never do something for nothing. While you’re up there in the Door, will you give a message to my friend Grated Parmesan for me? † â€Å"Yes, if you’ll just help us up there! † Shakton agreed. â€Å"All right, it’s a deal,† Spaghetti said. â€Å"Tell Parmesan hat she and I are supposed to be served for dinner tonight, so she had better not make any plans and be out partying in the very back of the refrigerator like last time! † The three of them made their way out of the creepy, shadowy leftover-drawer and Spaghetti began making a plan: â€Å"I’ll reach up to the next shelf and you’ll climb up along my arm,† she said. Her noodle arms were very, very long, and she would have no problem reaching way up to the next shelf. Shakton and Corn on the Cob nodded and Spaghetti continued, â€Å"Then I’ll pull myself up and weâ⠂¬â„¢ll do the same thing over again.I’m not entirely sure how you’ll get over onto the door, but I can at least take you as far as the Top Shelf. † â€Å"Thank you for helping us at least that much! † Shakton said gratefully. He really meant what he said. The three carried out their plan without a single thing going wrong, and eventually they reached the Top Shelf. â€Å"Here, I must leave you,† Spaghetti said sadly. Shakton gave her new friend a hug. â€Å"Thank you again for helping us. I don’t know how we would have made it up here without you! † â€Å"You’re welcome, Shakton. Good luck on your mission! † Spaghetti said, then began to go back down to the Leftover Drawer.A kindly tall, skinny cardboard pint of cream was more than willing to lean over and let Shakton and Corn on the Cob climb up his back to reach the Door. They had to quickly deliver Spaghetti’s message to Grated Parmesan, then they were on their way again. Finally, the two reached BlueBerry’s home. He was more than willing to come along— in fact, he was quite honored to be chosen as a representative of the Carbohydrate group. â€Å"Wait, there’s only Corn on the Cob and I†¦ doesn’t that mean you still need to get one more food? † he suddenly asked as they slid down the refrigerator door handle and onto the floor. You’re right,† Shakton realized. He looked at his friends, thinking about whom else he should bring along. He smacked her fist onto her palm, shouting, â€Å"I know! Let’s go get Ants on a Log! † Corn on the cob and BlueBerry looked at each other, puzzled. â€Å"Who’s that? † they asked at the same time. â€Å"Oh, you’ve probably never heard of him. He’s new to the Kitchen. Anyway, he’s on a plate on the counter, beside the sink. † Shakton, BlueBerry, and Corn on the Cob, scurried across the floor, very car eful not to disturb the sleeping cat as they went by. They were all very glad that Mrs.Jones had been interrupted a while ago while sweeping the floors, because the broom was leaning up against the counter. It was pretty easy to climb up the broom handle and onto the counter after all that Shakton and Corn on the Cob went through to get to BlueBerry. When they had all climbed up the broom handle, they hurried over to the white plate sitting there a foot away. The Ants on a Log family were all lying around on the plate, chatting with each other. They all looked exactly alike! Shakton ran over ahead of the other two. â€Å"Hello! I’m Shakton Carbohydrate,† she said.All six of them turned and looked at her. â€Å"Hello,† they all said at once. They looked very friendly. Shakton quickly told them about the Jones’ eating problems (for the third time that day) and asked them if one of them would come with her to the dining room table at supper time. â€Å"Oh, yes. Allan will go with you! † one of them said cheerfully. â€Å"Thank you! † Shakton exclaimed gratefully. He looked quickly over her shoulder at the large clock on the wall. Oh no! It was almost 6:30! They had only five minutes to get to the dining room table. Would they make it in time? We have to hurry,† Shakton shouted. â€Å"Let’s go! † They all slid down the broom handle and ran across the kitchen. It was a very big kitchen, and they couldn’t run very fast on their short little legs. There was only two minutes left when they finally reached the dining room. They hurried over to the table, and then struggled to climb up one of its legs. At long last, they all made it up onto the tabletop. They sat down tiredly, panting to get their breath back. â€Å"Shakton, you made it! Good job! † Norman Nutrition called from the middle of the table, where he sat beside the salt shaker. I knew I could count on you. † Shakton was very ple ased when she saw many of her friends there beside Norman. Penelope Protein was there with her 3 representatives, along with Frances Fat, Phil Fiber, and Wally Water. Of course, the Jones family was there, too. They listened while Norman Nutrition explained that they were here to help them eat better so they could be healthier. Then, the leaders of each of the food groups took turns talking about their jobs. When it was Shakton’s turn he said: â€Å"My job in maintaining your bodies is to help build gain energy so you can run, jump, and play.I brought three friends with me. Corn has lots of carbs, but Corn on the Cob is more fun than other kinds, don’t you think? BlueBerry can be very fruity, and he’s all about carbs! Ants on a Log gets his carbs from the Peanut Butter he’s made with. † After everyone had gotten a turn to talk, Norman turned to the Jones. â€Å"After what you’ve learned, will you promise to eat better foods? † he aske d. They all nodded. Shakton was tired that night, but very happy that the mission was a success. He knew if the Jones ate properly, they would live very happy lives.

Ancient Mayan Architecture - Temples and Palaces

The Maya were an advanced society that flourished in Mesoamerica long before the arrival of the Spanish in the sixteenth century. They were skilled architects, building great cities of stone that remain even a thousand years after their civilization fell into decline. The Maya built pyramids, temples, palaces, walls, residences and more. They often decorated their buildings with intricate stone carvings, stucco statues, and paint. Today, Maya architecture is important, as it is one of the few aspects of Maya life that is still available for study. Maya City-States Unlike the Aztecs in Mexico or the Inca in Peru, the Maya were never a unified empire ruled by a single ruler from a single place. Rather, they were a series of smaller city-states who ruled the immediate vicinity but had little to do with other cities if they were far enough away. These city-states traded with and warred upon one another frequently, so cultural exchange, including architecture, was common. Some of the more important Maya city-states were Tikal, Dos Pilas, Calakmul, Caracol, Copà ¡n, Quiriguà ¡, Palenque, Chichà ©n Itzà ¡ and Uxmal (there were many others). Although every Maya city is different, they tended to share certain characteristics, such as general layout.​ Layout of Maya Cities Maya tended to lay their cities out in plaza groups: clusters of buildings around a central plaza. This was true of the impressive buildings in the city center (temples, palaces, etc) as well as smaller residential areas. These plazas are rarely neat and orderly and to some, it may seem as if the Maya built anywhere they pleased. This is because they Maya built on the irregularly-shaped higher ground to avoid floods and dampness associated with their tropical forest home. In the center of the cities were the important public buildings such as temples, palaces, and the ball court. Residential areas radiated out from the city center, growing sparser the further they got from the center. Raised stone walkways linked the residential areas with each other and the center. Later Maya cities were built on higher hills for defense and had high walls surrounding most of the city or at least the centers. Maya Homes The Maya kings lived in stone palaces in the city center near the temples, but the common Maya lived in small houses outside the city center. Like the city center, the homes tended to be bunched together in clusters: some researchers believe that extended families lived together in one area. Their modest homes are thought to be much like the homes of their descendants in the region today: simple structures constructed mostly of wooden poles and thatch. The Maya tended to build up a mound or base and then build upon it: as the wood and thatch wore away or rotted they would tear it down and build again on the same foundation. Because the common Maya were often forced to build on lower ground than the palaces and temples in the city center, many of these mounds have been lost to flooding or encroaching wilderness. The City Center The Maya built great temples, palaces, and pyramids in their city centers. These were often mighty stone structures, over which wooden buildings and thatched roofs were often built. The city center was the physical and spiritual heart of the city. Important rituals were done there, in the temples, palaces, and ball courts. Maya Temples Like many Maya buildings, Maya temples were built of stone, with platforms on the top where wooden and thatch structures could be built. Temples tended to be pyramids, with steep stone steps leading to the top, where important ceremonies and sacrifices took place. Many temples are graced by elaborate stone carvings and glyphs. The most magnificent example is the famous Hieroglyphic Stairway at Copà ¡n. Temples were often built with astronomy in mind: certain temples are aligned to the movements of Venus, the sun or the moon. In the Lost World Complex at Tikal, for example, there is a pyramid which faces three other temples. If youre standing on the pyramid, the other temples are aligned with the rising sun on equinoxes and solstices. Important rituals took place at these times. Maya Palaces The Palaces were large, multi-storied buildings which were home to the king and royal family. They tended to be made of stone with wooden structures on top. Roofs were made of thatch. Some Maya palaces are spacious, including courtyards, different structures that were possibly homes, patios, towers, etc. The palace at Palenque is a good example. Some of the palaces are quite large, leading researchers to suspect that they also acted as a sort of administrative center, where Maya bureaucrats regulated tribute, trade, agriculture, etc. This was also the place where the king and noblemen would interact not only with the common people but also with diplomatic visitors. Feasts, dances, and other community social events could also have taken place there. Ball Courts The ceremonial ball game was an important part of Maya life. Common and noble people alike played for fun and recreation, but some games had important religious and spiritual significance. Sometimes, after important battles in which important prisoners were taken (such as enemy noblemen or even their Ahau, or King) these prisoners would be forced to play a game against the victors. The game represented a re-enactment of the battle, and afterward, the losers (which were naturally the enemy nobles and soldiers) were ceremonially executed. Ball courts, which were rectangular with sloped walls on either side, were prominently placed in Maya cities. Some of the more important cities had several courts. Ball courts were sometimes used for other ceremonies and events. Surviving Maya Architecture Although they were not on a par with the legendary Inca stonemasons of the Andes, Maya architects built structures which have withstood centuries of abuse. Mighty temples and palaces at places like Palenque, Tikal, and Chichen Itza survived centuries of abandonment, followed by excavation and now thousands of tourists walking and climbing all over them. Before they were protected, many ruin sites were scavenged by locals looking for stones for their homes, churches or businesses. That the Maya structures have survived so well is a testament to the skill of their builders. The Maya temples and palaces that have withstood the test of time often contain stone carvings depicting battles, wars, kings, dynastic successions and more. The Maya were literate and had a written language and books, of which only a few survive. The carved glyphs on temples and palaces are therefore important because there is so little remaining of the original Maya culture. Source McKillop, Heather. The Ancient Maya: New Perspectives. New York: Norton, 2004.