What Is a Block Copolymer

A block copolymer is a copolymer formed when the two monomers cluster together and form blocks of repeating units. For example, a polymer made up of X and Y monomers joined together like: -Y-Y-Y-Y-Y-X-X-X-X-X-Y-Y-Y-Y-Y-X-X-X-X-X- is a block copolymer where -Y-Y-Y-Y-Y- and -X-X-X-X-X- groups are the blocks. Block Copolymer Examples The material used to make automobile tires is a block copolymer called SBS rubber (acrylonitrile butadiene styrene). The blocks in SBS rubber are polystyrene and polybutadiene (StyreneButatineStyrene). Nitrile and ethylene-vinyl acetate are also copolymers.

How does William Wordsworths poetry fit into the...

How does William Wordsworths poetry fit into the literary tradition of Romanticism? Q. How does William Wordsworths poetry fit into the literary tradition of Romanticism? A. Romantic poetry was an artistic movement of the late 18th and early 19th century. It dealt with nature, human imagination, childhood and the ability to recall emotional memories of both happiness and sadness. Before Wordsworth began writing his revolutionary new style of poetry, all preceding poetry had a very different style. The reason these poems were classed as revolutionary was because he believed that romantic poetry should describe incidents of common life and ordinary people and were written in deliberately plain words. It was what†¦show more content†¦She sees her cottage and we see how happy she is. and a single small cottage the only dwelling on earth that she loves She looks, her heart to heaven This shows how happy she is at seeing her cottage, in the countryside that she loves. However, this soon fades. The images go away and she is sad once again as she goes back to her unhappy life in the city where she feels trapped. This fits into Romanticism by including most of the main features. It deals with human feelings and how Susan is sad. It includes memories and the use of imagination. It also shows probably the most important feature, which is a love of nature. We see that Susan feels truly happy surrounded by hills and pastures. We also see this in Wordsworths most famous and well-known poem Daffodils. Wordsworth thought of his poetry as originating in emotion recollected in tranquillity. His memories were memories of strong feelings of happiness brought about by something or some landscape connected to the nature. In Daffodils, we again see all the features that make this poem fit into the tradition of Romanticism and Romantic Poetry. Wordsworth describes nature and says how beautiful it is and the beauty he sees when he looks at the daffodils. when all at once I saw a crowd, a host of golden daffodils. He also uses his imagination to see the daffodils almost as human beings. He describes their movements as, and comparesShow MoreRelatedSummary of She Dwelt Among the Untrodden Ways11655 Words   |  47 PagesThe Lucy poems William Shuter, Portrait of William Wordsworth, 1798. Earliest known portrait of Wordsworth, painted in the year he wrote the first drafts of The Lucy poems[1] The Lucy poems are a series of five poems composed by the English Romantic poet William Wordsworth (1770–1850) between 1798 and 1801. All but one were first published during 1800 in the second edition of Lyrical Ballads, a collaboration between Wordsworth and Samuel Taylor Coleridge that was both Wordsworths first major publicationRead More The Romantic Imagination in Wordsworths Tintern Abbey Essay2622 Words   |  11 Pagesderogate poetry in comparison with science (300). Abrams also notes that in his Thoughts Concerning Education, Locke (echoing the opinion of the Elizabethan Puritans that poets are wantons, as well as useless) does not disguise his contempt for the unprofitableness of a poetic career, either to the poet himself or (by implication) to others (300). Similarly, when Newton was asked for his judgement of poetry, he replied Ill tell you that of Barrow:--he said, that poetry was a kindRead MoreCompare the Ways in Which Hopkins’ ‘God’s Grandeur’ and Wordsworth’s ‘the World Is Too Much with Us’ Use the Sonnet Form to Address Their Contemporary Concerns.4584 Words   |  19 Pagesand environmental change, experienced an astounding shift in poetic style, in which many based their work on the ‘beauty’ of their surroundings, and how mankind affected this. Of this period, two of the leading nature poets in British literary history, Gerard Manley Hopkins and William Wordsworth became known, renowned as great figures in British literary history. Both adopted a ‘sacramental’ view of nature, that is they saw beyond the obvious features commonly associated with the natural world suchRead MoreThe Sonnet Form: William Shakespeare6305 Words   |  26 PagesShakespeareâ €™s Sonnets William Shakespeare The Sonnet Form A sonnet is a fourteen-line lyric poem, traditionally written in iambic pentameter—that is, in lines ten syllables long, with accents falling on every second syllable, as in: â€Å"Shall I compare thee to a summer’s day?† The sonnet form first became popular during the Italian Renaissance, when the poet Petrarch published a sequence of love sonnets addressed to an idealized woman named Laura. Taking firm hold among Italian poets, the sonnet

Report Would Demonstrate Fact That Online †Myassignmenthelp.Com

Question: Explain Report Would Demonstrate Fact That Online? Answer: Introduction The technology has impacted a major way business operate in this modern competitive world (Deresky 2017). The market research is some important criteria in marketing job component. It is important for knowing the strengths as well as weakness of the competitors and to stay ahead of the stiff competition. The technological advancements have become more agile and efficient so that the organizations can successfully make their position in the market (Deresky 2017). The technology is responsible for providing innumerable opportunities for the modern-day businesses and for making meaningful uses of the business intelligence. This report is aimed at the senior management to show the The impact of technology on the marketing research in todays business environment. Discussion The technology component has made the market research task much easier. The online market research is a boon to the marketing professionals and they have changed the businesses operate in modern professional sphere (Kaufman and Horton 2014). ResMarket Pty would have significant advantages if the company engages in the incorporation of technological advancements in the market research function (Deresky 2017). The company can adopt a frictionless market research tool which would help them to engage all their respondents and give real insights about the market. The following are the key benefits that would be derived from the implementation of technological features in the market research- High quality and reliable data The company would be able to collect high quality of data by recording the actual responses of the employees. The technology platforms enable the cheaters that provide corrupt data and helps gather only authentic data. This type of online market research helps in gathering of statistically reliable data which has been collected with the help of quantitative research (Gray 2016). The company can trust these data and can design their marketing programs accordingly. Improved data collection The time taken by online market research tools is relatively less and these tools have the capability to constant streaming of new data (Deresky 2017). The online tools are far ahead of the traditional data collection tools such as interviews, surveys and focus groups (Nunan and Di Domenico 2013). They are able to measure the quick feedback data and they are able to incorporate them to the company information system too. Social media monitoring The new technological component of market research would be successful in tapping the huge potential of social media websites (Gray 2016). The social media have the capability to generate unfiltered feedback, which would help the company to know the actual viewpoints of the customers (Gray 2016). They would also be able to know the feedbacks of the products or services that are launched in market. The company can get to know many unsaid things about the target market from the social media data. Understand customer better The internet has made it possible to have better communication mechanisms with the customers as well as understand their requirements (Gray 2016). The company can use a variety of mobile devices and web mechanisms to extract the customers data. This raw data can be used to understand the requirements of the customers in a better way. The customer requirement can be used to make better products and better services, which would be favorable to the target markets. The digital platform would help the company to connect with the consumers every time with various devices, channels and all kinds of touchpoints (Gray 2016). Interact with people in diverse geographical territories Internet has made it possible to interact with a large number of audience who are located in diverse geographical domains. ResMarket Pty is located at Sydney but it can interact with a large number of customers across the world, which can be profitable for the research (Gray 2016). The company can engage in data collection from the customers located in Middle East and South Asian countries also. Confidential data protection The online data of the market research is secure with the online tools. There is higher encryption of the collected data and they can be protected by passwords as well as other forms of security (Nunan and Di Domenico 2013). The market research data can be put in separate folders and they can be password protected in order to prevent the intruders from accessing them (Nunan and Di Domenico 2013). It also protects the data from malware, phishing attempts and third-party intrusion. This makes the online software a convenient and safe option for market research purposes. Improved analysis of data The online data analysis is much improved and more sophisticated (Taylor, Schroeder and Meyer 2014). There is better data analytics which involves advanced methods. This would help in the improvement of the long-term loyalty and more customer retention. There would be well defined key performance indicators for the advanced data systems (Nunan and Di Domenico 2013). This would help in better customer relationship management as there would be far more data analytics. Conclusion The report shows that the online intervention in market research would be highly beneficial for the firm. It would not only improve the brand image of the firm but it would also help in greater revenue generation of the company. It may be so that the company incurs high cost from the marketing research online implementation but there are greater benefits from the same. There are several benefits of the technology process in market research, which makes it a viable option. The company should go ahead in implementing the technological process in market research. References Deresky, H., 2017.International management: Managing across borders and cultures. Pearson Education India. Gray, S., 2016. The Changing World of Destination Market Research: A Comparison of Methods Utilized in Driving Traffic to an Online Survey. Kaufman, I. and Horton, C., 2014.Digital marketing: Integrating strategy and tactics with values, a guidebook for executives, managers, and students. Routledge. Nunan, D. and Di Domenico, M., 2013. Market research the ethics of big data.International Journal of Market Research,55(4), pp.505-520. Taylor, L., Schroeder, R. and Meyer, E., 2014. Emerging practices and perspectives on Big Data analysis in economics: Bigger and better or more of the same?.Big Data Society,1(2), p.2053951714536877

Poetry Essays - Literature, Poetry, Rhyme, Figures Of Speech

Poetry POETRY REPORT 1. THE DANCE The song The Dance was written by Country Music star Garth Brooks in 1989. To Garth The Dance has many meanings, such as a love gone bad or life. He really thinks that it is about the loss of the people who gave up their life as an ultimate sacrifice. Some of these people are John F. Kennedy and Martin Luther King, Jr. I chose this song because it is one of my favorites and the meaning that it gives to the listener. The meaning is that life is better left to live and chance than to miss everything by not do anything or even living. Throughout the song many of the poetic terms are used. The rhyme scheme that is used is that the first verse has no rhyme in it. The chorus, second verse and the tag have the first two lines and the second two lines rhyme with each other. The tone that is displayed is sad but if the person didn't take a chance he wouldn't of had anything at all. ?The dance we shared ?neath the stars above' shows the imagery of the song. A metaphor is used in ?I could have missed the pain but I'd of had to miss the dance. The dance is referring to life and the pain is where the person never lived or did anything at all. The line that is repeated, or the refrain, is?I could have missed the pain but I'd of had to miss the dance.' There are four stanzas present in the song. The mood that is given to the reader is sympathetic and/or empathetic. Similes and personification are not used. 2.ELDORADO The poem Eldorado was written by Edgar Allan Poe on April 21, 1849. Eldorado was a ?Golden City' to the Spanish Conquistadors that they never found. In the poem the knight is looking for this special thing, and he travels all his life to find it. The knight is very sad and never finds what he is looking for. Later in the poem he starts to die (it's actually later in his life). The knight finds a vision and asks it why he cannot find what he is looking for. The vision tells him where it is and that it could be unreachable if he did not continue looking for it. The vision encourages the knight not to give up and to always try really hard to achieve your goals. I chose this poem because it sounded cool. Once I analyzed it I really liked the meaning it gave: to never give up and to always try until you succeed. This poem uses many of the poetic terms. The sequence AABCCB makes up the rhyme scheme. The author's tone is a feeling of frustration and inadequacy in not finding his ?gold'. The imagery is given in dark and light. ?In sunshine and in shadow' which probably mean life and death is a metaphor. Eldorado which is thesomething special or gold is also a metaphor. The last line in every stanza are similar and make up the refrain. Personification is represented with the ghost(shadow) giving the knight advice in how to find his ?gold'. The mood that the reader has is a supernatural feeling. It is also mythical because Eldorado was a mythical place. Similes are not used in this poem. POETIC TERMS 1.RHYME SCHEME- A regular pattern of rhyming words in a poem. 2.TONE- The writer's attitude toward his or her subject, characters, or audience. 3.IMAGERY- Is the descriptive or figurative language used in literature to create word pictures for the reader. 4. METAPHOR- A figure of speech in which one thing is spoken of as thogh it were something else. 5. SIMILE- A figure of speech that makes a direct comparison between two subjects using either like or as. 6. REFRAIN- A repeated line ora group of lines in a poem or a song. 7. PERSONIFICATION- A figure of speech in which a nonhuman subject is given human characteristics. 8. STANZA- A group of lines in a poem. 9. MOOD- Atmosphere, is the feeling created in the reader by a literary work or passage.

010 Intro to Review and Small Change Professor Ramos Blog

010 Intro to Review and Small Change Quick Write Argument Reflection Fill out the grading rubric for your argument essay. Quick Write What is activism? What are modern protests that you can think of? Gladwell â€Å"Small Change† Malcolm Gladwell â€Å"Small Change: Why the Revolution Will Not Be Tweeted† (399) Gladwell discusses the arguments promoting social media as a key component in social activism starting in paragraph 7. He says, â€Å"The new tools of social media have reinvented social activism. With Facebook and Twitter and the like, the traditional relationship between political authority and popular will has been upended, making it easier for the powerless to collaborate, coordinate, and give a voice to their concerns.† He discusses revolutions in Moldova and Iran and quotes a former senior State Department official who believes social media can be used to fight terrorism. He  brings up these opposing views (his â€Å"they say†) after an extended description of the Woolworth’s lunch counter sit-ins. He begins to refute these views in paragraph 8. 2/2/60 Greensboro, N.C.: A group of Negro students from North Carolina AT College, who were refused service at a luncheon counter reserved for white customers, staged a sit-down strike at the F.W. Woolworth store in Greensboro 2/2. Ronald Martin, Robert Patterson and Mark Martin are shown as they stayed seated throughout the day. The white woman at left came to the counter for lunch but decided not to sit down. Sit-in participants are bullied and have food and drinks dumped on them. Intro to Review A review, or evaluation, combines the skills of close critical reading with the skills of argument. Evaluations are very common in the real world. Someone is always ready to tell us what could be done differently, or better. An evaluation is a researched argument, mainly focusing on a small range of primary texts: a movie, a book, a short story, a TV show, a product, a text, a painting, a picture, etc. An evaluation offers a judgment, after a close critical reading. The criteria for this judgment should be fleshed out with support and evidence drawn from the primary texts. Evaluations are fun to read and write. They can be contentious and are often inflected with personal opinion. We evaluate, or review, everything from pizza, restaurants, movies, and even professors. Commentary and criticism of all sorts just happen. Doing them well is another matter. Rate my professor:    Requirements 1,000+ Words 1+ Images 1-2 Primary texts 1-2 Scholarly sources 1-2 Reliable sources MLA Style Parts of the Assignment Rough Draft 20 points Peer Review 20 points Final Draft 150 points IGN Dracula Untold Review

Babson College Admissions - SAT Scores, Costs, and More

Babson College Admissions - SAT Scores, Costs, and More Admissions at Babson College are very selective. Only about one-quarter of applicants are admitted. Students can apply  using the Common Application. In addition to this application, students must submit a high school transcript, test scores from either the SAT or ACT and letters of recommendation. While an admissions interview is not required, it is strongly encouraged.  Calculate your chances of getting in  with Cappexs free tool. Admissions Data (2016) Babson College Acceptance Rate: 25%GPA, SAT and ACT graph for Babson Test Scores: 25th / 75th Percentile SAT Critical Reading: 560 / 650SAT Math: 610 / 720SAT Writing: - / -Top Massachusetts college SAT comparisonWhat these SAT numbers meanACT Composite: 27 / 31ACT English: 26 / 32ACT Math: 27  / 33What these ACT numbers meanTop Massachusetts college ACT comparison Babson College Description Babson College is a private business school located near  Wellesley College  in the affluent Boston suburb of Wellesley, Massachusetts. All Babson students study business and work towards a Bachelor of Science in Business Administration. The curriculum emphasizes leadership and entrepreneurship skills, and all students receive extensive practical, hands-on training. The college has won numerous national awards for its innovative approach to business education. First-year students at Babson take a year-long course in which student teams develop, launch and liquidate a for-profit business of their own design.   Explore the campus with the  Babson College photo tour. With all of Babson Colleges strengths, it should come as no surprise that the school made the lists of  top Massachusetts colleges  and  top New England colleges. For information on other schools in the area, check out this article on  Boston-area colleges and universities. Enrollment (2016) Total Enrollment: 3,165  (2,283 undergraduates)Gender Breakdown: 52% Male / 48% Female100% Full-time Costs (2016 - 17) Tuition and Fees: $48,288Books: $1,050 (why so much?)Room and Board: $15,376Other Expenses: $1,850Total Cost: $66,564 Babson College Financial Aid (2015  - 16) Percentage of New Students Receiving Aid: 56%Percentage of New Students Receiving Types of AidGrants: 48%Loans: 39%Average Amount of AidGrants: $37,159Loans: $8,033 Academic Programs Most Popular Majors:  Business AdministrationWhat major is right for you?  Sign up to take the free My Careers and Majors Quiz at Cappex. Graduation and Retention Rates First Year Student Retention (full-time students): 95%4-Year Graduation Rate: 87%6-Year Graduation Rate: 91% Intercollegiate Athletic Programs Mens Sports:  Baseball, Track, and Field, Lacrosse, Swimming, Basketball, Golf, Ice Hockey, Skiing, Tennis, SoccerWomens Sports:  Track and Field, Field Hockey, Basketball, Soccer, Softball, Tennis, Swimming, Volleyball, Lacrosse, Skiing Data Source: National Center for Educational Statistics Babson and the Common Application Babson College uses the Common Application. These articles can help guide you: Common Application essay tips and samplesShort answer tips and samplesSupplemental essay tips and samples

Group Project Essay Example | Topics and Well Written Essays - 1500 words

Group Project - Essay Example In course of overall new business setup implementation the Unique Boutique has scheduled for a grand reopening of the store on May 24, 2010. Thus, by considering all these aspects we will plan the overall project. To estimate the overall time plans of the project we will use the CPA (Critical Path Analysis) technique, which is commonly used for the estimation of the appropriate time line in the project planning. This will also help us in handling and deploying the project resources. According to specification of the Unique Boutique management this project should not take more than 90 days. Unique Boutique has specified that this time line states exactly after the award of the contract for the overall technology development. As I have estimated and analyzed the nature of the project, I have found that this time line is enough for the completion of the overall project, i.e. development of the new customer database. According to specification of the Unique Boutique management this present project should be completed within budget of $10,000. In other words, that project completion should not take more than $10,000. For the resource acquisition firm will hire a technical consultant who will be responsible for managing the purchase of different equipment for the corporation. In this scenario the corporation’s technical consultant will survey the business and assess the main needs of new technology platform implementation. In this scenario he will build a requirements list. After that we will create a contract for all technology products to an outside technology vendor. These products will be acquired on established some effective deals. Unique Boutique’s staff will require training to use the new technology based equipment regarding working and handling of the new technology. In this scenario, the customer services and sales management staff will be trained. In addition, we will train approximately ten people for usage of system and handling the

Personal statement Essay Example | Topics and Well Written Essays - 1000 words - 10

Personal statement - Essay Example I have been a proud candidate for the major of Economics which has interested me as a potential subject for the development of my natural capabilities. I have always been interested in the subject of Economics and I have had the opportunity to realize the relevance of this subject in the international business arena. As an individual who has been born and brought up in a Chinese family which runs some important business back home, I had a great opportunity to have the first-hand experience of my family’s business. I have also been running a small business with friends and partners in the e-bay. Thus, I have been an individual with lots of experience and interest in business and money matters, and I have been greatly interested in economics as it provides the suitable and interesting areas of discussion. I developed an essential interest in the matters of economics ever since I began to take part in the family business and it came to my notice that having a great awareness of t he elements of economics can greatly help me in my business endeavors of the future. However, I failed to realize that my personal relationship with people around me was getting worse, due mainly to my disregard for the friends and people around. I soon felt that I was not in company with several individuals who share common interest. Many often, I thought I was an isolated member of my society, be it family, college, or other places of social relations. Thus, I was very dull with the way I was developing in my circle. To tell about my personal background, I was born to a family which has a high reputation in business and our family business is a company trading firm, Import and Export Corporation. I have been fortunate enough to be abreast of the developments in business, economy, cost decision-making and accounting from the time I became an adult. In our

Outline & Evaluate the Functionalist Approach to Crime & Deviance Essay Example for Free

Outline Evaluate the Functionalist Approach to Crime Deviance Essay This question includes assessment of your understanding of the connections between crime and deviance and sociological theory. Functionalist explanations of deviance begin with society as a whole looking for the origins of deviance in the nature of society, not the biological or psychological make up of an individual. Functionalists favour quantative methods to look at society, using statistics to see society as a whole, rather than looking at the individuals effect on society. The majority of Functionalists ideas on crime derive from the work of Durkheim. Durkheim believes that crime in inevitable because not every member of society shares the same values and norms; every society has crime, particularly the most advanced industrial societies. Crime is seen as not only inevitable, but functional to society because it allows for change, which is vital for society to function. Durkheim argues that crime brings society together, as in the case of the Soham murders. From this point of view it can be questioned what the function of punishment is, Durkheim believes punishment is a form of social control and act as a signal to people. A.K Cohen developed Durkheims ideas further, providing further possible functions of deviance. Firstly deviance can act as a safety valve providing an expression of discontent. Cohen uses the example of prostitution, he believes this protects the institution of the family and provides a release from the stress of family life without undermining family stability because the relationship between prostitute and client has no emotional attachments. In other words it is fine for a man to use a prostitute, but not to have an affair because that would jeopardise the family! Cohen believes that deviance acts as a warning device too indicate that an aspect of society is malfunctioning, thus drawing attention to it and allowing the problem to be resolved. An example of this is the Los Angeles riots that drew attention to the mistreatment of blacks, likewise the Steven Lawrence case. Durkheim and Cohens work is important because it moved ideas away from biological and psychological explanations for deviance, rather seeing it being society itself creating crime. However, other sociologists believe the functions are too narrow and class differences are not examined.

The Awakening of Nora in Ibsens A Dolls House Essay -- Dolls House e

The Awakening of Nora in Ibsen's A Doll's House   Ã‚   The status of women in the 1800's, when A Doll's House was written, was that of a second-class citizen.   Women did not have the right to vote, own property, or make legal transactions.   The role of women was restricted to that of a housewife.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In A Doll's House, Ibsen does a wonderful job of presenting the character of Nora as person who goes though an awakening about her life.   In the beginning, she concerns herself only with being a perfect wife and mother according to the social norms of the time.   Later, she realizes that she cannot continue just being her husband's shadow.   Eventually, she decides that she has duties to herself that are above of those of being a wife.   She confronts the fact that she's not complete being the way that her husband, society and the church want for her to be.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Ibsen exposes the fact that Nora's self image has been molded by the men of her life.   First, she is a doll-child ... then a doll-bride.   She's a little play toy for the men - a beautiful possession to show off to their friends.   This presents the reality of women in the 1800's.   Women were often treated as objects by men.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Little girls were raised to be good mothers and wives.   They were taught their role was to make their families happy even if they were not happy themselves.   In the play, Nora mentions the way she was treated when she was living at home in her father's house.   She is raised no to have her own identity. Nora: Yes, it's true now, Torvald.   When I lived at home with Papa, he told me all his opinions, so I had the same ones too; or if they were different I hid them, since he wouldn't have care for that.   He used to call... ... is representative of the awakening of society to the changing view of the role of woman. A Doll's House magnificently illustrates the need for and a prediction of this change. Works Cited and Consulted: Clurman, Harold. 1977. Ibsen. New York: Macmillan. Heiberg, Hans. 1967. Ibsen. A Portrait of the Artist. Coral Gables, Florida: University of Miami. Ibsen, Henrik. "A Doll's House." Perrine's Literature.   Forth Worth:   Harcourt Brace College Publishers, 1998.   pp. 967-1023 Northam, John. 1965. "Ibsen's Search for the Hero." Ibsen. A Collection of Critical Essays. Englewood Cliffs, N.J.: Prentice-Hall. Shaw, Bernard. "A Doll's House Again."   Twentieth-Century Literary Criticism.   Detroit: Gale Research Inc., 1979. Sturman, Marianne Isben's Plays I, A Doll's House Cliffs Notes, 1965. Thomas, David. Henrik Ibsen. New York: Grove, 1984

Lakshminarayan case (partnership act) Essay

Case Note: Direct Taxation assessment of income – Section 4 of Partnership Act appellant a registered company entered into an agreement with Mill company appointing its agent for thirty years – amount received by appellant from Mill company were assessed under income tax – appellant contended remuneration received from the Mills company was not taxable as it was not profit or gains from business – following question referred to High Court – whether under the terms of the agreement the petitioner is an employee of the Mills Company or  is carrying on business – whether the remuneration received from the Mills is on account of service or is the remuneration for business – matter decided against appellant – appellant moved to the Supreme Court – Court observed the objects of the appellants in this case inter alia were to act as agents for Government – appellants were therefore rightly assessed for excess profits tax. JUDGMENT Bhagwati, J. 1. These are two appeals from the judgment and decision of the High Court of Judicature at Hyderabad answering certain questions referred at the instance of the appellants by the Commissioner of Excess Profits Tax, Hyderabad, and adjudging the liability of the appellants for excess profits tax in regard to the amounts received by them as remuneration from the Dewan Bahadur Ramgopal Mills Company Ltd. as its Agents. 2. The Mills Company was registered on the 14th February, 1920, at Hyderabad in the then territories of His Exalted Highness the Nizam. The appellants were registered as a private limited company at Bombay on the 1st March, 1920. On the 20th April, 1920, an Agency agreement was entered into between the Mills Company and the appellants appointing the appellants its Agents for a period of 30 years on certain terms and conditions therein recorded. The appellants throughout worked only as the Agents of the Mills Company and for the Fasli years 1351 and 1352 they received their remuneration under the terms of the Agency agreement. A notice was issued under section 13 of the Hyderabad Excess Profits Tax Regulation by the Excess Profits Tax Officer calling upon the appellants to pay the amount of tax appertaining to these chargeable accounting periods. The appellants submitted their accounts and contended that the remuneration received by them from the Mills Company was not taxable on the ground that it is was not income, profits or gains from business and was outside the pale of the Excess Profits Tax Regulation. This contention of the appellants was negatived and on the 24th April, 1944, the Excess Profits Tax Officer made an order assessing the income of the appellants for the accounting periods 1351 and 1352 Fasli at Rs. 8,957 and Rs. 83,768 respectively and assessed the tax accordingly. An appeal was taken by the appellants to the Deputy Commissioner of Excess Profits Tax who disallowed the same. An application made by the appellants under section  48(2) for statement of the case to the High Court was rejected by the Commissioner and the appellants filed a petition to the High Court under section 48(3) to compel the Commissioner to state the case to the High Court. An order was made by the High Court on this petition directing the Commissioner to state the case and the statement of the case was submitted by the Commissioner on the 26th February, 1946. Four questions were referred by the Commissioner to the High Courts as under :- (1) Whether the Petitioner Company is a partnership firm or a registered firm ? (2) Whether under the terms of the agreement the petitioner is an employee of the Mills Company or is carrying on business ? (3) Whether the remuneration received from the Mills is on account of service or is the remuneration for business ? (4) Whether the principle of personal qualification referred to in section 2, clause (4), of the Excess Profits Regulation is applicable to the Petitioner Company ? 3. These questions were of considerable importance and were referred for decision to the Full Bench of the High Court. The Full Bench of the High Court delivered their judgment the majority deciding the questions (2) and (3) which were the only questions considered determinative of the reference against the appellants. The appellants appealed to the Judicial Committee. But before the Judicial Committee heard the appeals there was a merger of the territories of Hyderabad with India. The appeals finally came for hearing before the Supreme Court Bench at Hyderabad on the 12th December, 1950, when an order was passed transferring the appeals to this Court at Delhi. These appeals have now come for hearing and final disposal before us. 4. The questions (1) and (4) which were referred by the Commissioner to the High Court at Hyderabad have not been seriously pressed before us. Whether the appellants are a partnership firm or a registered company the principle of exclusion of the income from the category of business income by reason of its depending wholly or mainly on the personal qualifications of the assessee would not apply because the income could not be said to be income from profession and neither a partnership firm not a registered company as such could be said to be possessed of any personal qualification in the matter of the acquisition of that income. 5. The principal questions which were therefore argued before the High Court at Hyderabad and before us were the questions (2) and (3) which involved the determination of the position of the appellants whether they were servantsv  or agents of the Mills Company and the determination of the character of their remuneration whether it was wages or salary or income, profits or gains from business. 6. The appellants were registered as a private limited company having their registered office in Bombay and the objects for which they were incorporated were the following : (1) To act as agents for Governments or Authorities or for any bankers, manufactures, merchants, shippers, Joint Stock Companies and others and carry on all kinds of agency business. (2) To carry on in India and elsewhere the trade or business of merchants, importers exporters in all their branches etc. etc†¦Ã¢â‚¬ ¦. 7. Under Article 115 of the Articles of Association of the Mills Company the appellants and their assigns were appointed the agents of the Company upon the terms, provisions and conditions set out in the Agreement referred to in clause 6 of the Company’s Memorandum of Association. Article 116 provided that the general management of the business of the Company subject to the control and supervision of the Directors, was to be in the hands of the Agents of the Company, who were to have the power and authority on behalf of the Company, subject to such control and supervision, to enter into all contracts and to do all other things usual, necessary and desirable in the management of the affairs of the Company or in carrying out its objects and were to have power to appoint and employ in or for the purposes of the transaction and management of the affairs and business of the Company, or otherwise for the purposes thereof, and from time to time to remove or suspend such managers, agents, clerks and other employees as they though proper with such powers and duties and upon such terms as to duration of employment, remuneration or otherwise as they thought fit and were also to have powers to exercise all rights and liberties reserved and granted to them by the said agre ement referred to in clause 6 of the Company’s Memorandum of Association including the rights and liberties contained in clause 4 of the agreement. Article 118 authorised the agents to sub-delegate all or any of the powers, authorities and discretions for the time being vested in them, and in particular from time to time to provide by the appointment of an attorney or attorneys, for the management and transaction of the affairs of the Company in any specified locality, in such manner as they thought fit. 8. The Agency agreement which was executed in pursuance of the appointment under Article 115 provided that the appellants and their  assign were to be the Agents of the Company for a period of 30 years from the date of registration of the Company and they were to continue to act as such agents until they of their own will resigned. The remuneration of the appellants as such Agents was to be a commission of 2 1/2 per cent. on the amount of sale proceeds of all yarn cloth and other produce of the Company (including cotton grown) which commission was to be exclusive of any remuneration or wages payable to the bankers, solicitors, engineers, etc., who may be employed by the appellants for or on behalf of the Company or for carrying on and conducting the business of the Company. The appellants were to be paid in addition all expenses and charges actually incurred by them in connection with the business of the Company and supervision and management thereof and the appellants were entitled to appoint any person or persons in Bombay to act as their Agents in Bombay and any other places in connection with the business of the Company. 9. Clause 3 and 4 of the agency agreement are important and may be set out in extenso :- 3. Subject to the control and supervision of the Directors, the said Lachminarayan Ramgopal and Son Limited shall have the general conduct and management of the business and affairs of the company and shall have on behalf of the company to acquire by purchase lease or otherwise lands tenements and other buildings and to erect maintain alter and extend factories, ware-houses, engine house and other buildings in Hyderabad and elsewhere in the territories of His Exalted Highness the Nizam and in India and to purchase, pay for, sell, resell and repurchase machinery, engines, plant, raw cotton, waste, jute, wool and other fibres and produce, stores and other materials and to manufacture yarn cloth and other fabrics and to sell the same either in the said territories as well as elsewhere in India and either on credit or for cash, or for present or future delivery, and to execute become parties to and where necessary to cause to be registered all deeds, agreements, contracts, receipts and other documents and to insure the property of the Company for such purposes and to such extent and in such manner as they may think proper; and to institute, conduct, defend, compromise, refer to arbitration and abandon legal and other proceedings, claims and disputes in which the Company is concerned and to appoint and employ discharge, re-employ or replace engineers, managers, retain commission dealers, muccadums, brokers, clerks, mechanics, workmen and other officers and servants with such powers  and duties and upon such terms as to duration of office remuneration or otherwise as they may think fit; and to draw, accept endorse, negotiate and sell Bills of Exchange and Hundies with or without security and to receive and give receipts for all moneys payable to or to be received by the company and to draw cheques against the moneys of the company and generally to make all such arrangements and do all such acts and things on behalf of the Company, its successors and assigns as may be necessary or expedient and as are not specially reserved to be done by the Directors. 4. The said Lachminarayan Ramgopal & Son Ltd., shall be at liberty to deal with the Company by way of sale of the Company of cotton all raw materials and articles required for the purpose of the Company and the purchase from the Company of yarn cloth and all other articles manufactured by the Company and otherwise, and to deal with any firm in which any of the shareholders of the said Lachminarayan Ramgopal & Son Ltd., may be directly or indirectly concerned provided always such dealings are sanctioned passed or ratified by the Board of Directors either before or after such dealings. Clause 8 provided that two of the members for the time being of the appellants were at the option of the appellants to be the ex-officio Directors of the Company and clause 9 empowered the appellants to assign the agreement and the rights of the appellants thereunder subject to the approval and sanction of the Board to any person, firm or Company having authority by its constitution to become bound by the obligations undertaken by the appellants. 10. No materials other than these were placed by the appellants either before the Income-tax Authorities or the High Court and the question that arise before us have to be determined only on these materials. If on the construction of these documents we arrive at the conclusions that the position of the appellants was not that of servants but the agents of the Company the further question would have to be determined whether the activities of the appellants amounted to the carrying on of business. If they were not the servants of the Company, the remuneration which they received would certainly not be wages or salary but if they were agents of the Company the question would still survive whether their activities amounted to the carrying on of business in which case only the remuneration which they received from the Company would be income, profits or gains from business. 11. The distinction between a servant and an agent is thus  indicated in Powell’s Law of Agency, at page 16 :- (a) Generally a master can tell his servant what to do and how to do it. (b) Generally a principal cannot tell his agent how to carry out his instructions. (c) A servant is under more complete control than an agent, and also at page 20 :- (a) Generally, a servant is a person who not only receives instructions from his master but is subject to his master’s right to control the manner in which he carries out those instructions. An agent receives his principal’s instructions but is generally free to carry out those instructions according to his own discretion, (b) Generally, a servant, qua servant, has no authority to make contracts on behalf of his master. Generally, the purpose of employing an agent is to authorise him to make contracts on behalf of his principal. (c) Generally, an agent is paid by commission upon effecting the result which he has been instructed by his principal to achieve. Generally, a servant is paid by wages or salary. 12. The statement of the law contained in Halsbury’s Laws of England – Hailsham Edition – Volume 22, page 113, paragraph 192 may be referred to in this connection :- â€Å"The difference between the relations of master and servant and of principal and agent may be said to be this : a principal has the right to direct what work the agent agent has to do : but a master has the further right to direct how the work is to be done.† 13. The position is further clarified in Halsbury’s Laws of England – Hailsham Edition – Volume 1, at page 193, article 345 where the positions of an agent, a servant and independent contractor are thus distinguished :- â€Å"An agent is to be distinguished on the one hand from a servant, and on the other from an independent contractor. A servant acts under the direct control and supervision of his master, and is bound to conform to all reasonable orders given him in the course of his work; an independent contractor, on the other hand, is entirely independent of any control or interference and merely undertakes to produce a specified result, employing his own means to produce that result. An agent, though bound to exercise his authority in accordance with all lawful instructions which may be given to him from time to time by his principal, is not subject in its exercise to the direct control or supervision of the principal. An agent, as such is not a servant, but a servant is generally for some purposes his  master’s implied agent, the extent of the agency depending upon the duties or position of the servant.† 14. Considering the position of the appellants in the light of the above principles it is no doubt true that the appellants were to act as the agents of the Company and carry on the general management of the business of the Company subject to the control and supervision of the Directors. That does not however mean that they acted under the direct control and supervision of the Directors in regard to the manner or method of their work. The Directors were entitled to lay down the general policy and also to give such directions in regard to the management as may be considered necessary. But the day to day management of the business of the Company as detailed in Article 116 of the Articles of Association and clause 3 of the Agency Agreement above set out was within the discretion of the appellants and apart from directing what work the appellants had to do as the agents of the Company the Directors had not conferred upon them the further right to direct how that work of the general management was to be done. The control and supervision of the directors was a general control and supervision and within the limits of their authority the appellants as the agents of the Company had perfect discretion as to how that work of general management was to be done both in regard to the method and the manner of such work. The appellants for instance had perfect latitude to enter into agreements and contracts for such purpose and to such extent and in such manner as they thought proper. They had the power to appoint, employ, discharge, re-employ or replace the officers and servants of the Company with such powers and duties and upon such terms as to duration of office remuneration or otherwise as they thought fit. They had also the power generally to make all such arrangements and to do all such things and acts on behalf of the Company, as might be necessary or expedient and as were not specifically reserved to be done by the Directors. These powers did not spell a direct control and supervision of the Directors as of a master over his servant but constituted the appellants the agents of the Company who were to exercise their authority subject to the control and supervision of the Directors but were not subject in such exercise to the direct control or supervision of the principals. The liberty given to the appellants under clause 4 of the Agency Agreement to deal with the Company by way of sale and purchase of commodities therein mentioned also did not spell a relation as  between master and servant but empowered the appellants to deal with the Company as Principals in spite of the fact that under clause 8 of the Agreement two of their members for the time being were to be the ex-officio Directors of the Company. The power to assign the agreement and the rights of the appellants thereunder reserved to them under clause 9 of the Agency Agreement though subject to the approval and sanction of the Board was hardly a power which could be vested in a servant. There was further the right to continue in employment as the agents of the Company for a period of 30 years from the date of the registration thereof and thereafter until the appellants of their own will resigned, which also would be hardly consistent with the employment of the appellants as mere servants of the Company. The remuneration by way of commission of 2 1/2 per cent. of the amount of sale proceeds of the produce of the Company savoured more of the remuneration given by a principal to his agent in the carrying out of the general management of the business of the principals than of wages or salary which would not normally be on such a basis. All these circumstances together with the power of sub-delegation reserved under Article 118 in our opinion go to establish that the appellants were the agents of the Company and not merely the servants of the Company remunerated by wages or salary. 15. Even though the position of the appellants qua the Company was that of agents and not servants as stated above it remains to be determined whether the work which they did under the Agency Agreement amounted to carrying on business so as to constitute the remuneration which they received thereunder income, profits or gains from business. The contention which was urged before us that the appellants only worked as the agents of the Mills Company and no others and therefore what they did did not constitute a business does not avail the appellants. The activities in order to constitute a business need not necessarily be concerned with several individuals or concerns. They would constitute business in spite of their being restricted to only one individual or concern. What is relevant to consider is what is the nature and scope of these activities though either by chance or design these might be restricted to only one individual or concern. It is the nature and scope of these activities and not the extent of the operations which are relevant for this purpose. 16. The activities of the appellants certainly did not come within the inclusive definition of business which is given in section 2  clause 4 of the Excess Profits Tax Regulation, Hyderabad. Business is there defined to include any trade, commerce or manufacture or any adventure in the nature of a trade, commerce or manufacture or any profession or vocation but not to include a profession carried on by an individual or by individuals in partnership if the profits of the profession depend wholly or mainly on his or their personal qualifications unless such profession consists wholly or mainly in the making of contracts on behalf of other persons or giving to other persons of advice of commercial nature in connection with the making of contracts. The work which the appellants did under the terms of the Agency Agreement constituted neither trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture nor was it a profession or vocation. 17. The activities which constitute carrying on business need not necessarily consist of activities by way of trade, commerce or manufacture or activities in the exercise of a profession or vocation. They may even consist of rendering services to other which services may be of a variegated character. The consideration which apply in the case of individuals in the matter of determining whether the activities constitute a business within the meaning of the inclusive definition thereof set out above may not apply in the case of incorporated companies. Even though the activities if carried on by individuals might constitute business in that sense they might not constitute such business when carried on by incorporated companies and resort must be had to the general position in law in order to determine whether the incorporated company was carrying on business so as to constitute the income earned by it income, profits or gains from business. Reference may be made in this context to William Esplen, Son and Swainston, Limited v. Commissioners of Inland Revenue [1919] 2 K.B. 731. In that case a private limited company was incorporated for carrying on business as naval architects and consulting engineers. Before the formation of the company, a partnership had existed for many years between three persons who, on incorporation, became the sole shareholders and directors of the company. The partnership had carried on the profession of naval architects and consulting engineers and the work done by the company was identical in character with that formerly done by the partnership which is succeeded. The work done by the company was identical in all respects with the work of a professional naval architect  and consulting engineer, and was performed by the said three shareholders and directors of the company personally. A question arose whether the company was carrying on a profession within the meaning of section 39 paragraphs C of the Finance (No. 2) Act, 1915. It was contended that it carried on a profession of naval architects and consulting engineers because the members composing it were three naval architects. That contention was however negatived and it was held that even though what was to be looked at was the character of the work done by the company, it was not carrying on the profession of the naval architects within the meaning of the section, because for that purpose it was of the essence of a profession that the profits should be dependent mainly upon the personal qualifications of the person by whom it was carried on and that could only be an individual. A company such as that could only do a naval architect’s work by sending a naval architect to its customers to do what they wanted to be done and it was held that the company was not carrying on a profession but was carrying on a trade or business in the ordinary sense of the term. 18. When a partnership firm comes into existence it can be predicated of it that it carries on a business, because partnership according to section 4 of the Indian Partnership Act is the relation between persons who have agree to share the profits of a business carried only by all or any of them acting for all. (See Inderchand Hari Ram v. Commissioner of Income-tax U.P. & C.P. [1952] I.T.R. 108) But when a company is incorporated it may not necessarily come into existence for the purpose of carrying on a business. According to section 5 of the Indian Companies Act any seven or more persons (or, where the company to be formed will be a private company, any two or more persons) associated for any lawful purpose may by subscribing their names to a memorandum of association †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. form an incorporated company, and the lawful purpose for which the persons become associated might not necessarily be the carrying on of business. When a company is incorporated for carrying out certain activities it would be relevant to enquire what are the objects for which it has been incorporated. As was observed by Lord Sterndale. M.R., in Commissioners of Inland Revenue v. The Korean Syndicate Limited (1921) 12 Tax Cas. 181 : If you once get the individual and the company spending exactly on the same basis, then there would be no difference between them at all. But the fact that the limited  company comes into existence in a different way is a matter to be considered. An individual comes into existence for many purposes, or perhaps sometimes for none, whereas a limited company comes into existence for some particular purpose, and if it comes into existence for the particular purpose of carrying out a transaction by getting possession of concessions and turning them to account, then that is a matter to be considered when you come to decide whether doing that is carrying on a business or not.† 19. Justice Rowlatt followed the above view of Lord Sterndale, M.R., in Commissioner of Inland Revenue v. Birmingham Theatre Royal Estate Co., Limited (1923) 12 Tax Cas. 580 , and held that â€Å"when you are considering whether a certain form of enterprise is carrying on business or not, it is material to look and see whether it is a company that is doing it.† The objects of an incorporated company as laid down in the Memorandum of Association are certainly not conclusive of the question whether the activities of the company amount to carrying on of business (See Indian Law Reports 55 Calcutta 1059 andMANU/WB/0002/1952 : [1951]19ITR571(Cal) ). But they are relevant for the purpose of determining the nature and scope of such activities. 20. The objects of the appellants in this case inter alia were to act as agents for Governments or Authorities or for any bankers, manufacturers, merchants, shippers, Joint Stock Companies and others and carry on all kinds of agency business. This object standing by itself would comprise within its ambit the activities of the appellants as the agents of the Company and constitute the work which they did by way of general management of the business of the company an agency business. The words â€Å"carry on all kinds of agency business† occurring at the end of the object as therein set out were capable of including within their general description the work which the appellants would do as agents for Governments or Authorities or for any bankers, manufacturers, merchants, shippers and others when they acted as agents of the Company which were manufacturers inter alia of cotton piece goods they would be carrying on agency business within the meaning of this object. Apart however from this there is the further fact that there was a continuity of operations which constituted the activities of the appellants in the general management of the Company a business. The whole work of management which the appellants did for the Company within the powers conferred upon them under Article 116 of the  Articles of Association and clause 3 of the Agency Agreement consisted of numerous and continuous operations and comprised of various services which were rendered by the appellants as the agents of the Company. The appellants were also entitled though with the sanction or ratification by the Board of Directors either before or after the dealings to enter into dealings with the Company by way of sales and purchases of various commodities. There was nothing in the Agency Agreement to prevent the appellants from acting as the agents of other manufacturers, Joint Stock Companies etc., and the appellants could have as well acted as the agents of other concerns besides the Company. All these factors taken into consideration along with the fixity of tenure, the nature of remuneration and the assignability of their rights, are sufficient to enable us to come to the conclusion that the activities of the appellants as the agents of the Company constituted a business and the remuneration which the appellants received from the Company under the terms of the Agency Agreement was income, profits or gain from business. 21. The appellants were therefore rightly assessed for excess profits tax and these appeals must stand dismissed with costs. 22. Appeal dismissed.  © Manupatra Information Solutions Pvt. Ltd.

Learning by Degrees Essay

I don’t recommend the article â€Å"Learning by Degrees† by Rebecca Mead, which questions the belief that goes against attending college to be successful in the modern society, should be published in the next upcoming issue of The Shorthorn. The article was written for an entirely different audience than The Shorthorn’s daily regular readers. Even though the article has powerful logos and ethos appeals, I would think readers from the Shorthorn wouldn’t find the topic of the article fascinating at all and wouldn’t even put up with reading the article in the first place. Also, another factor that fails to be an article that the Shorthorn’s readers would find interesting is that it lacks a claim that fails to make a case for going towards a career path immediately or obtaining a college degree first. Through my analysis on this article, I’ve provided several reasons and evidence why I don’t find this article should be published since she is trying to convince a hostile audience in this essay, gives a weak claim, and has credibility for a separate view that she is discussing about. The main audience the article â€Å"Learning by Degrees† is trying to convince is average working parents with kids that are about to graduate from high school and preparing them for a higher education or a career that’ll be successful. This article is trying to convince a hostile and resistant audience instead of a friendlier audience. We must remember that the Shorthorn is mainly written and read by college students that are studying for a degree and involve college professors that have already received their degrees. â€Å"Learning By Degrees† gives a pathos appeal to the question of whether going to college to readers who’ve already made a decision on this topic, making it harder for someone to recommend this article to the Shorthorn. If Mead was trying to publish this article for the Shorthorn, she should have considered that the audience doesn’t fit what it’s addressing to which are parents instead of students. Mead’s claim that is shown in â€Å"Learning by Degrees† is easily found throughout the entire article, yet it’s a very weak claim to provide to both convince and especially understand to a hostile and resistant audience that the reader of the Shorthorn are. The claim in the article fails to pick a side in the debate of whether college really is worth the financial debt and yet instead falls in between them. The opinions of this current argument would be if college is necessary to acquire a successful career or if college isn’t needed to obtain one. Mead believes that an individual not wanting to earn and spend thousands of dollars on a college degree has the ability to become successful through several others routes instead of a college degree. She provides evidence of this through giving examples of successful billionaires, Steve Jobs and Bill Gates. One of these examples are found when Mead says â€Å"Within the sphere of business, a certain romance attaches to the figure of the successful college dropout, like Steve Jobs, who was enrolled at Reed for only a semester, or Bill Gates, who started at Harvard in 1973 but didn’t get his degree until it was granted, honorarily, thirty-four years later†(5). However, she contradicts her claim by providing evidence of people with degrees earning higher yearly salaries than those who haven’t earned their college degrees. When Mead says â€Å"Engineers of all stripes have also fared relatively well since the onset of the recession: they dominate a ranking, issued by Payscale.com, of the disciplines that produce the best-earning graduates. Particular congratulations are due to aerospace engineers, who top the list, with a starting salary of just under sixty thousand dollars†(2). She leaves the audience a claim that floats between the two views of whether someone should obtain a college degree. Rebecca Mead joined the New Yorker in 1997 as a staff writer and she attended Oxford and New York University, which gives her creditability of being a respected writer and a well-educated individual (The New Yorker, http://www.newyorker.com/magazine/bios/rebecca_mead/search?contributorName=rebecca%20mead). However, shouldn’t that mean Mead should be recommending college and frown on any lower level of education? This sheds light on whether Mead is a credible writer, well educated, and yet argues against higher education; this is a hypocritical view from a college-educated author. Mead might have only written articles for profitable causes instead of having a true belief of going against college to be successful; There might be a chance that Mead regrets her previous decision on choosing college instead of a different route and wants to give advice to newly coming college students, which might be an unlikely case. Through the analysis I gave, â€Å"Learning by Degrees† by Rebecca Mead is an article I wouldn’t recommend to publish in the upcoming issue of the Shorthorn. Its main audience doesn’t have the same characteristics as the readers of The Shorthorn, the central claim doesn’t have a stable and sturdy base since it lacks whether college is necessary or not, and the writer’s creditability doesn’t fit the side of the argument she is defending. Due to these factors, Shorthorn readers will find this a weak and insubstantial argument that will bore them and find this article a waste of time. If Mead chooses towards favoring the belief of obtaining a college degree, made the main audience similar to the readers of the Shorthorn, and used her credibility towards agreeing with college, â€Å"Learning by Degrees† would be a great article to publish in the next upcoming issue of the Shorthorn.

Writing a Historical Novel

Writing a Historical Novel Historical novels are becoming more popular in recent years and that has got many writers wanting in on the action. It is not for the faint of heart, though. It typically takes three times as long to write a historical novel as it does to write a novel set in modern times, because of the amount of research that is involved.Having said that, there has been so much written about how difficult it is to author a historical novel that you can easily discourage yourself from writing one altogether if you arent careful. My hope is that you will stop reading articles about writing a historical novel (after you read this one, of course) and get to work on writing yours.A few weeks ago, I watched the Nova documentary  entitled The Ghosts of Machu Picchu. It was not until I sat down to write this article, however, that I realized its relevance to writing historical fiction.Machu Picchu is an ancient Incan city in Peru. It was built in the 15th century, high on a mountain. The fact that the mo untain is prone to frequent avalanches, sits on not one but two fault lines, and receives torrential rains of approximately 76 inches per year only added to the wonder of how the city has survived the centuries.As one discovers upon closer observation, the Incan builders took special care to ensure the citys longevity. They started at the base of the mountain, and built terraces all the way to the top to sure up the mountain. Then, as excavations have shown, they created a foundation for the city some 9 feet deep below the surface, with over 100 drains installed to control rain runoff. It is estimated that 60% of the work that went into building Machu Picchu is underground and concealed from the naked eye.Writing historical fiction is much like building Machu Picchu. You want your novel to stand the test of time and that means doing the historical research to sure it up. But you dont want your research to be flaunted before your readers any more than the builders of the city wanted us to stand in awe of their foundation. The research has to be there but it is your creative work, your story, that you want the reader to stand in awe of; not your research.To write a good historical novel, you will need the same skills that any good novelist would need:you need to be able to tell a good story.You need to know how to build a good plot.You will need to have the final chapter in your mind and write toward that end.Some say you need to capture the readers attention in the first 5 pages, but modern readers are even more flippant than readers of past decades. If you dont have their attention in the first 5 paragraphs, you may have lost them.What sets historical writing apart from novels with a modern environment is that the writer cannot rely on his or her common knowledge to describe sights, smells, tastes, or even the motives of their characters. Like any novelist, you need to understand people well enough to guess at their motives and logic. But unlike a modern novel ist, you have to divorce yourself from modern ideals of what is socially acceptable and entertain motives and logic that may not be acceptable in our time. When you write about polar explorers, for example, you will have to accept that they killed and ate their sled dogs and fed the scraps to their remaining dogs, without judging them for it, or painting your hero with modern sensibilities that are ahead of their times. After all, it is the faults of heroes and heroines, and it is your ability to make the reader sympathize, despite them, that makes memorable characters for your story.I cannot leave this point without sounding a word of caution, however, that there are social paradigms you may wish to overlook in order to make your characters more palatable, while remaining honest with the historicity of the character. If Thomas Jefferson is a character you want your readers to sympathize with, for example, you may not want to over-emphasize the fact that he owned hundreds of slaves, unless it is relevant to your plot. I say this because you have to be honest with that truth if you address it. You cannot then have him telling his slaves to have a glass of lemonade while he finishes their duties.This leads me to another important point. It requires more skill for you to avoid things that you dont know about or are unimportant to the development of your story than it does to flaunt your knowledge of the time period. Again, if your readers wanted a history lesson, they would have picked up a textbook and not a novel. They want to escape into another time and, for a moment, get lost in the person of that period that you have created for them.There is a trust that a reader gives the author when they pick up the book to read; a trust that you know the period about which you are writing. They have not picked up the book to judge that knowledge, but if you betray that trust through poor research, they can be most unforgiving. If you use terms that were not in use in th e time, or refer to technology that did not exist at the time, a knowledgeable reader will likely be through with you.One may presume that candles were in use in the time of King David, because translations refer to candlesticks but readers well versed in the time will know that it means lamp-stand and that candles had not been invented yet.One would assume that the builders of Machu Picchu used carts to move their stones, but they had not yet discovered the wheel.One would assume the climate of England in the 1600s if they did not take into consideration the little ice age. In other words, you are traveling into another world and can take nothing for granted.Historical novelist, Elizabeth Crook, has written on her website about her creative process. She advises that you be willing to do many revisions and Dump the Ballast or cut out those interesting factoids that dont support your plot. She also warns against succumbing to the temptation to write in first person. When readers here someone speak on and on, describing themselves and their actions in minute detail, it makes the narrator sound self-absorbed and less likable.When it comes to research, the foundation of your Machu Picchu, Elizabeth Crook notes, writing historical fiction is like trying to get to San Marcos when you have no car, you dont know where the road is, and you have never in your life harnessed a half-lame mule to a flatbed wagon. Assume it is going to be a while before you arrive.By now you are probably thinking, I thought this article was going to encourage me to get writing. If so, here is the good news:You dont need a university education to write historical fiction. You just have to love research. Digging into past times and cultures can be very exciting. If you dont think so, stick to writing in modern settings. In fact, getting caught up in overdoing the research is often the greatest problem with those who write in this genre (I know I am guilty).Doing the research has never been ea sier. You can travel to your location for inspiration; use the Internet, local libraries and museums; or even pick up the phone and call an expert in the culture or time with an intelligent list of questions to get them talking.More good news: your storyline is already there in history. This is a huge part of the novelists creative process that has already been done for you by Father Time. All you have to do is look at the history, create a timeline for your story, and use your creativity to fill in the gaps.In summary, your readers trust you enough to step into your time machine and have you as their tour guide.  You need to know your world – how it smells, looks, feels, tastes – better than they do without touting it. But dont let the research bog you down. Write. You may include facts that may later prove irrelevant to your story. You may skip over relevant technology until you can research it more. That is what revision is for.Eventually, you have to stop using r esearch as an excuse and get writing. Use Machu Picchu as your guide: 60% foundation and 40% city; 60% research and 40% you.

How to Write an Analytical Essay on Macbeth

How to Write an Analytical Essay on Macbeth Writing an Analytical Essay on Macbeth Why write about Macbeth Beginning an analytical essay on Macbeth How to write an outline How to write a thesis for an analytical essay on Macbeth How to write an introduction Tips on how to write an introduction and thesis Writing body paragraphs Tips on body writing How to finish an analytical essay on Macbeth Tips on conclusion writing Tips on revision Analytical essay on Macbeth Why write about Macbeth The centrality of writing about Macbeth is to exhibit how an unconstrained desire can be a destructive force. Writing about Macbeth outlines how ruinous over-ambition or ambition can be. Macbeth, seemingly an aristocrat, is driven to actions and thoughts which are inherently averse to his nature and in the end causes his destruction alongside Lady Macbeth, his wife. ‘Macbeth’ deals with power and kingship and the accountability brought with power. Writing about Macbeth is fundamental in that as it demonstrates that when appropriately established power is ousted by noxious means, appalling penalties can follow. Beginning an analytical essay on Macbeth To start an analytical essay on Macbeth, the author needs to present some form of claim or argument about what he/she is dissecting. Analytical essays typically focus on how the poem or book was composed, for example, how specific topics in the story present themselves or how the utilization of metaphor or similitude brings about a precise meaning to the story. In short, analytical essays require one to examine the smaller sections of the piece to explain the larger picture. To write an analytical essay on Macbeth, the writer needs to review any thought or fact: connections that can be linked, thus formulating concepts and utilizing events to support it. How to write an outline A ‘plan’ or ‘blueprint’ for your essay is called an outline. An outline aids in sorting one’s arguments and thoughts. An appealing outline makes conducting research and later writing your essay somewhat simpler. Your outline page is comprised of: Paper Title Thesis Statement Major arguments/points shown by Roman numerals Supporting your key points, shown in Arabic numerals The Roman number I is the writer’s ‘Introduction.’ In the paper’s introduction section, tell the reader your paper’s purpose and what it intends on proving (your thesis). The final roman number is the conclusion; there one summarizes information presented to the reader. Sample Outline I. Introduction A. Sentence to catch the reader’s attention B. One-two sentence proclamation (thesis statement) II. Body A. First Paragraph B. Second Paragraph C. Third Paragraph III. Conclusion A. Thesis Restatement B. Insightful sentence closing How to write a thesis for an analytical essay on Macbeth To do it correctly, the essay writer should sum their idea into one sentence or two. The thesis statement should display the paper’s topic and show the reader what the article is about and thus aiding in keeping the argument focused and guides the writer. How to write an introduction The introduction is designed to grab the reader’s attention along with giving an idea of the essay’s focus. Start with a redherring/attention grabber. This includes: Surprising information which must be provable and correct. Dialogue which does not substantially have to identify the speakers; however, the reader must understand points made. Anecdotes which are stories that illustrate a point. Summary information; one to three sentences expounding your topic. Tips on writing an introduction and thesis Be as specific and exact as possible. Indicate your paper’s purpose, however, evade sentence structures like â€Å"my essay’s purpose is†¦Ã¢â‚¬  Avoid burying your thesis statement late in the paper. Avoid clichà ©s. Provide relevant and helpful information. Convince the reader your essay is worth reading and their time. Writing body paragraphs Naturally, body paragraphs develop the paper’s main idea in a series of sections. When writing body paragraphs, the writer’s chosen topic must be outlined, explained, and argued. All main ideas written in the outline make the body paragraph. Tips on body writing Begin by writing down your key ideas in sentence form Write down your supporting points for your chief idea that is, paraphrases and quotations from sources and facts (findings and statistics from conducted studies) Ensure you tie the facts you state back to the paragraph’s main idea (Analysis) Your transition from paragraph to paragraph should be fluid Explain your argument’s importance How to finish an analytical essay on Macbeth Finishing the analytical essay is simple once the framework is known. To conclude, three main sectors are taken into consideration. They are a transition from the body’s last paragraph, a rundown of the essay’s points and thesis statement, and finally, a closing statement that wraps everything up. Tips on conclusion writing Make it short. Answer the ‘So what’ question showing your readers the substance of your essay; show your reader the meaningfulness of your essay. Redirect your readers this is done by giving them something to think about. Synthesize rather than summarizing; don’t repeat things stated in your thesis. Challenge the reader by posing a question. Tips on revision Utilize your grammar check, spell-check, and check your spelling. Keep your format simple. Include clear transitions, markers, and citations. Include evidence and support for all main points. Ensure the essay’s intent is shown not told. Analytical essay on Macbeth I. Introduction ‘Macbeth’ is a play highlighting a breakdown in relationships between individuals Lady Macbeth and Macbeth. Lady Macbeth and Macbeth start the play showing an alluring relationship, however, as the plot advances; Macbeth’s aspirations drive him to commit regicide alongside other murders hence their relationship weakens and dissolves. This breakdown drastically impacts the play. Lady Macbeth’s longing for power prompts her enthusiasm in controlling Macbeth’s activities. Conversely, she loses control which ends in her tragedy. II. Discussion Ambition is typically what drives most towards progress, however, in Macbeth, it drives Macbeth towards his ruin. Ambition is a quality craved by many; however, through Macbeth, it is shown as an attribute that isn’t so positive. Macbeth proves that aspiration was a noteworthy constituent in his demise. Macbeth made it so effortless for the witches to help annihilate him. The witches noted his ambition was his weakness thus making it effortless for them to plan Macbeth’s destruction. Macbeth’s desire to have the witches stay on and continue with their prophecy shows his ambition and strives for power which the witches instantly spotted. Initially, Macbeth and Lady Macbeth adored each other: when Macbeth writes Lady Macbeth a letter naming her his â€Å"dearest partner in greatness,† this signifies that he views her as her equal. Lady Macbeth’s mind starts working after reading Macbeth’s letter. Lady Macbeth’s statement ‘shalt be’ uncannily mirrors the Witches prophecy. The breakdown of Macbeth and Lady Macbeth’s relationship results from various deeds, most obviously King Duncan’s murder. Macbeth and Lady Macbeth respond differently. Macbeth is overcome with regret and remorse he knows sleep no more. He has interrupted sleep showing how tense he is with the crime. The guilt he experiences shows disallows him to sleep. Contrary, Lady Macbeth reacts differently. She is practical and calm, instructing him to rinse his hands. She openly says â€Å"water will clear us off this deed† showing her buoyancy that the water will drain away the guilt. Lady Macbeth calls the shots in their relationship since Macbeth is too weak. Lady Macbeth questions Macbeth’s manhood and bravery, and affection between them diminishes. The mental suffering Macbeth and Lady Macbeth go through following the murder is another factor that adds on to their relationship’s breakdown. After being crowned king, Macbeth makes known his discontent. â€Å"To be thus is nothing, but being safely thus.† Macbeth has the idea that Banquo will be crowned and dreads its fulfillment. Similarly, Lady Macbeth is equally disappointed when she expresses that their desire has gone without content. Still, the pair is uncommunicative at this point. III. Conclusion From act one, Lady Macbeth persuaded Macbeth to complete a detestable deed that led to what his alleged fate was, even though none said King Duncan had to be murdered for the prophecy to manifest. After that inhuman deed, victims of Macbeth’s paranoid personality typically followed. Macbeths ambitions mainly driven by greed, insecurity, and hopelessness greatly impacted Macbeth fate toward death. Macbeth’s ambitions drove him downwards as being a deplorable hero in Shakespeare’s enthralling play.

Exploration of a chemotherapy regime used for head and neck cancers Essay

Exploration of a chemotherapy regime used for head and neck cancers and its side effect- mucositis - Essay Example In this regard, chemotherapy is regarded as one of the effective treatments, which is readily accessible for combatting against cancer. It is often viewed to be an anti-cancer drug, which is used to damage cancer cells. This treatment is offered with the objective of minimising the growth as well as the development of cancer cells. Chemotherapy drugs are injected in the veins of a human body that circulates in the blood throughout the body, so that they are able to reach the cancer cells effectively. In relation to the case of head along with neck cancers, chemotherapy treatment would be applicable with the assistance of radiotherapy in a combined manner. The aforementioned combined treatment for cancer is recognised as chemo radiation. Chemotherapy treatment is offered to shrink tumours before surgery. The most common chemotherapy drugs that are offered for combatting against neck and head cancers are Cisplatin and 4 day 5-fluorouracil. ... mucositis. Chemotherapy Regimen in relation to Cisplatin and 4 day 5-Fluorouracil Chemotherapy treatment in relation to Cisplatin and 4 day 5-Fluorouracil (5FU) is offered to patients with head and neck cancer after conducting a blood test. On ascertaining that the result of blood test is normal, the chemotherapy drugs are prepared. The nurses insert catheter or ‘peripherally inserted central catheters’ (PICC) line in a vein nearby the collarbone or in the arms of human body. The patients suffering with head or neck cancer are offered with anti-sickness drugs through the line before the infusion of Cisplatin and 5FU (Macmillan Cancer Support, 2012). The chemotherapy treatments are offered for mitigating cancer in different ways. There are certain procedures or plans on the basis of which treatments are offered to cancer patients in an effective manner so that damaged cells are restricted to grow uncontrollably. Additionally, following a particular regimen will eventually facilitate in combatting against the significant concern of cancer. In this regard, one of the most appropriate chemotherapy regimens for the treatment of head and neck cancers is to the follow a mentioned schedule. In this context, in the first day of the chemotherapy treatment, a patient having neck and head cancer is provided with Cisplatin infusion combined with pre and post hydration. After the infusion of Cisplatin, the patient is then infused with 5FU. The 5FU infusion has an effect for four days. The patients having central or PICC line are allowed to leave for home with a portable pump after the infusion of Cisplatin and 5FU. Contextually, the patients with the attached portable pump should return to the medical centre and with the assistance of a nurse, are required to get the pump

Organizational Learning and Environmental Change Essay

Organizational Learning and Environmental Change - Essay Example This paper examines the various approaches to learning which an organization can adopt so that learning challenges in environment are not only recognized right in time but also ingrained into the operations of the organization and reflect in employees' learning to derive competitive advantage. This paper eamines the relevance of the Revans formula which emphasizes the importance of keeping pace in the learning process. All organizations can be viewed as offering some kind of solution to the problems of their stakeholders in the widest and deepest marketing sense. An essential blueprint for the organizational survival is derived from the writing of Revans(1980,1982) . Revans(1980) posited that in order for an organization to succeed the learning(L) within an organization must be greater than or equal to the rate of change(C)in the environment (L C). This is called the Raven formula. This concept maintains that organisations must become 'learning organisations' if they are to survive the changes in the external environment that affect the business and its' operations. Revans recommended action learning to essentially mean removing the gap between ideas and actions, between thinking and doing, action and learning as parts of each other. Revans coined the phrase," "helping each other to help the helpless" .Revans philosophy is based on three concepts of honesty about self, all knowledge ought to be ac tion oriented and most action should lead to camaraderie. An immediate example can prove Revans theory in relation to stakeholders of any organization. Organization like airlines -offering the services of air travel-were faced with a new and emerging niche of customers who were upwardly mobile professionals with high spending powers in early 1990s.This new niche of customers which emerged from the airlines environment was a result of prosperity brought about by globalization and opening up of economies and international markets. These travelers did not merely have an expectation of basic air travel need from airlines but expected a host of value additions in terms of menu, behaviour, off board facilities etc.Successful airlines that read into the trend and honestly went about implementing the necessary marketing plan reorientation through concrete actions like altering inflight menus, increasing airport facilities, changing the seats and space ,training the employees and above all i nstilling a team spirit while bringing about this overall change emerged as the best airlines of the world while others lagged behind. A living example is Singapore Airlines. The Revans formula worked secretly behind these success stories in that such airlines ensured that the rate of the organizational learning process was greater than that posed by the changes in their environment. Thus the employees of the organizatio

VOLUME AND REVENUE PROJECT Research Paper Example | Topics and Well Written Essays - 250 words

VOLUME AND REVENUE PROJECT - Research Paper Example The costs are divided into fixed and variable costs. The marginal costs or the contribution is calculated by subtracting the variable costs from total revenues per unit. Medical spending with regards to private insurance spending is expected to grow in the year 2014 by an estimated 9.4% (National Health Expenditure Projections 2010-2020). Spending by the government is also expected to grow in Medicare and Medicaid by 6.2 and 300 percent respectively (National Health Expenditure Projections 2010-2020). Based on this estimated for the hospital to be profitable it either has to increase the volume of patients and or increase the revenue received per procedure. conservative figure for the projected revenue of $ 15,694,583, this is by using increments in number of procedures and cost per procedure to reflect the change estimates. The total expenses are estimated to be at $ 3,134,381 Looking at the expenses it could be noted that the physician contract services had a variance of -27.8% which affected the general result of the hospital. Other areas that should be focused on are the salaries and telephone costs. The hospital could consider employing more staff for its operations. National Health Expenditure Projections 2010-2020. 20 October 2013

Business Ethics in Bangladesh Essay Example for Free

Business Ethics in Bangladesh Essay Social responsibility requires individuals engaging in business endeavors to behave in an ethical manner. Ethics are principles of behavior that distinguish between right and wrong. Ethical conduct conforms to what a group or society as a whole considers right behavior. People working in business frequently face ethical questions. Business ethics is the evaluation of business activities and behavior as right or wrong. Ethical standards in business are based on commonly accepted principles of behavior established by the expectations of society, the firm, the industry, and an individual’s personal values. Critically, Business Ethics can be defined as the critical, structured examination of how people institutions should behave in the world of commerce. In particular, it involves examining appropriate constraints on the pursuit of self-interest, or (for firms) profits, when the actions of individuals or firms affects others. (9) With unethical business practices often receiving publicity, the public sometimes believe that people in business are less ethical than others in society. But ethical problems challenge all segments of our society, including government, churches, and higher education. Most business leaders realize their firms cannot succeed without the trust of customers and the goodwill of society. A violation of ethics makes trust and goodwill difficult to maintain. In thousands of companies, executives and employees act according to the highest ethical standards. Unfortunately managers in some firms behave unethically, and these instances are often highly publicized. Personnel executive say the major reason managers behave unethically is to obtain power and money. Business ethics is a wider term that includes many other sub ethics that are relevant to the respective field. For example there is marketing ethics for marketing, ethics in HR for Human Resource Department and the like. Business ethics itself is a part of applied ethics; the latter takes care of ethical questions in the technical, social, legal and business ethics. Origin of Business Ethics When we trace the origin of business ethics we start with a period where profit maximization was seen as the only purpose of existence for a business. There was no consideration whatsoever for non-economic values, be  it the people who worked with organizations or the society that allowed the business to flourish. It was only in late 1980’s and 1990’s that both intelligentsia and the academics as well as the corporate began to show interest in the same. Nowadays almost all organizations lay due emphasis on their responsibilities towards the society and the nature and they call it by different names like corporate social responsibility, corporate governance or social responsibility charter. Primary and Important Sources of Business ethics Ethics in general refers to a system of good and bad, moral and immoral, fair and unfair. It is a code of conduct that is supposed to align behaviors within an organization and the social framework. But the question that remains is, where and when did business ethics come into being? Primarily ethics in business is affected by the following sources – family, religion, culture, legal system, codes of conduct, and personal experience. It is for this reason we do not have uniform or completely similar standards across the globe. These factors exert influences to varying degrees on humans which ultimately get reflected in the ethics of the organization. For example, ethics followed by Grameen Phone Ltd. are different from those followed by Square Group or Unilever for that matter. Again ethical procedures vary across geographic boundaries. Family A person’s values is the source of their ethics, and it is their philosophy, spiritual or religious beliefs that usually help mold and shape those values, but most of all it is how a person is raised by his family that sets the foundation for his ethics in later life. It’s the basic source of business ethics. Religion It is one of the oldest foundations of ethical standards. Religion wields varying influences across various sects of people. It is believed that ethics is a manifestation of the divine and so it draws a line between the good and the bad in the society. Depending upon the degree of religious influence we have different sects of people; we have sects, those who are referred to as orthodox or fundamentalists and those who are called as moderates. Needless to mention, religion exerts itself to a greater degree among the orthodox and to lesser extent in case of moderates. Fundamentally however all the religions operate on the principle of reciprocity towards ones fellow beings! Culture Culture is a pattern of behaviors and values that are transferred from one generation to another, those that are considered as ideal or within the acceptable limits. No wonder therefore that it is the culture that predominantly determines what is wrong and what is right. It is the culture that defines certain behavior as acceptable and others as unacceptable. Human civilization is fact has passed through various cultures, wherein the moral code was redrafted depending upon the epoch that was. What was immortal or unacceptable in certain culture became acceptable later on and vice versa. During the early years of human development where ones who were the strongest were the ones who survived! Violence, hostility and ferocity were thus the acceptable. Approximately 10,000 year ago when human civilization entered the settlement phase, hard work, patience and peace were seen as virtues and the earlier ones were considered otherwise. These values are still in practice by the managers of to day. Still further, when human civilization witnessed the industrial revolution, the ethics of agrarian economy was replaced by the law pertaining to technology, property rights etc. Ever since a tussle has ensued between the values of the agrarian and the industrial economy! Laws or Legal System of a Country Laws are procedures and code of conduct that are laid down by the legal system of the state. They are meant to guide human behavior within the social fabric. The major problem with the law is that all the ethical expectations cannot be covered by the law and specially with ever changing outer environment the law and specially with ever changing outer environment the law keeps on changing but often fails to keep pace. In business, complying with the rule of law is taken as ethical behavior, but organizations often break laws by evading taxes, compromising on quality,  service norms etc. Business Codes of Conduct A business code of ethics is a series of established principles an organization uses when operating in business or society. Organizations often develop these codes to ensure that all individuals working in the company operate according to the same standards. Most individuals have an internal code of ethics or moral principles they follow in life. A situation one individual finds ethically reprehensible may not seem so to another individual. Using a code of ethics in business attempts to create a basic understanding of acceptable ethical behavior to be used when handling situations involving the company, government agencies and the general public. Past Experience If an individual is rewarded or is not punished for behaving unethically, the behavior will probably be repeated. This type of experience encourages other to do unethical things in future. Likewise the threat of punishment and the lack of reward for unethical activities encourage that particular person and all others to behave ethically. Factors Influencing Ethical Behavior To encourage ethical behavior, executives, managers, and owners of firms must understand what influences behavior in the first place. The several factors that affect individuals’ behavior in business: the business environment, organizational factors, and an individual’s personal moral philosophy. The Business Environment Almost daily, business managers face ethical dilemmas resulting from the pressure of the business environment. They are challenged to meet sales quotas, cut costs, increase efficiency, or overtake competitors. Managers and employees may sometimes think the only way to survive in the competitive world of business is by deception or cheating. In some instances, an organization may use someone else’s successful work without the permission of the owner or originator. Conflict of interest is another common ethical problem stemming from the business environment. Often an individual has a  chance to further selfish interests rather than the interests of the organization or society. To gain favor with people who make purchasing decisions for their companies, a seller may offer special favors or gifts, ranging from a metal to clothing to trips. Some offer cash-a kickback-for putting through a contract or placing orders with a company. Others offer bribes. Such illegal conduct will damage the organization in the long run. In order to limit unethical behavior, business firms must begin by expecting their employees to obey all laws and regulations. The international business environment presents further ethical dilemmas. Business people and government officials in different countries and cultures often operate according to different ethical standards. The Organization The organization itself also influences ethical behavior. Individuals often learn ethical or unethical behaviors by interacting with others in the organization. An employee who sees a superior or co-worker behaving unethically may follow suit. An organization can also use rewards to influence the behavior of its members. If an individual is rewarded or is not punished for behaving unethically, the behavior will probably be repeated. Likewise the threat of punishment and the lack of reward for unethical activities encourage ethical behavior. The severity of punishment also sends a message to other individuals who might be considering similar activities. The Individual Values A person’s own moral philosophy also influences his or her ethical behavior. A moral philosophy is the set of principles that dictate acceptable behavior. These principles are learned from family, friends, co-workers, and other social groups and through formal education. In developing a moral philosophy, individuals can follow two approaches: The Humanistic Philosophy focuses on individual rights and values. Individuals and organizations adopting this philosophy would honor their moral duties to customers and workers. Individuals and organizations following the Utilitarian Philosophy seek the greatest good for the largest number of people. Importance of Business Ethics Most of us would agree that it is ethics in practice that makes sense; just having it carefully drafted and redrafted in books may not serve the purpose. Of course all of us want to be fair, clean and beneficial to the society. For that to happen, organizations need to abide by ethics or rule of law, engage themselves in fair practices and competition; all of which will benefit the consumer, the society and organization. Primarily it is the individual, the consumer, the employee or the human social unit of the society who benefits from ethics. In addition ethics is important because of the following: 1. Satisfying Basic Human Needs: Being fair, honest and ethical is one of the basic human needs.  Every employee desires to be such himself and to work for an organization that is fair and ethical in its practices. 2. Creating Credibility: An organization that is believed to be driven by moral values is respected in the society even by those who may have no information about the working and businesses of that organization. British American Tobacco, for example is perceived as an organization for good corporate governance and social responsibility initiatives. This perception is held far and wide even by those who do not even know what business the organization is into. 3. Uniting People and Leadership: An organization driven by values is revered by its employees also. They are the common thread that brings the employees and the decision makers on a common platform. This goes a long way in aligning behaviors within the organization towards achievement of one common goal or mission. 4. Improving Decision Making: A man’s destiny is the sum totals of all the decisions that he/she takes in course of his life. The same holds true for organizations. Decisions are driven by values. For example, an organization that does not value competition will be fierce in its operations aiming to wipe out its competitors and establish a monopoly in the market. 5. Long Term gains: Organizations guided by ethics and values are profitable in the long run, though in the short run they may seem to lose money. For Example, Tata group, one of the largest business conglomerates in India was  seen on the verge of decline at the beginning of 1990’s, which soon turned out to be otherwise. The same company’s Tata NANO car was predicted as a failure, and failed to do well but the same is picking up fast now. 6. Securing the Society: Often ethics succeeds law in safeguarding the society. The law machinery is often found acting as a mute spectator, unable to save the society and the environment. Technology, for example is growing at such a fast pace that the by the time law comes up with a regulation we have a newer technology with new threats replacing the older one. Lawyers and public interest litigations may not help a great deal but ethics can. Business Ethics- Practice in Bangladesh In Bangladesh, though practice of Business ethics is still not so commendable in public sector and small companies, but business ethics has been an increasing concern among larger companies, at least since the 1990s. Major corporations increasingly fear the damage to their image associated with press revelations of unethical practices. The following information about the functions relating ethics and social responsibility of 2 reputed companies of our country will give a brief idea about the practice of Business Ethics in Bangladesh. ACI Limited Advanced Chemical Industries (ACI) Limited is one of the leading conglomerates in Bangladesh, with a multinational heritage. They have a mission to achieve business excellence through quality by understanding, accepting, meeting and exceeding customer expectations. They follow International Standards on Quality Management System to ensure consistent quality of products and services to achieve customer satisfaction. They are focusing on improving the food habit of consumers through providing more ready to cook products and ready to eat as well. Their visions are to establish harmonious relationship with the community and promote greater environmental responsibility within its sphere of influence. Their Values are Quality, Customer Focus, Fairness, Transparency, Continuous Improvement, and Innovation. Ethical Approaches: Societal Development through Educational Programs: ACI’s guiding principle in all its operations is to be a responsible corporate citizen. Thus Social Responsibility is a top priority for every individual at ACI. Their Initiatives and significant contribution to societal development is Continued Medical Education (CME) for medical professionals and Children’s Education Programs. ACI has also undertaken an English Education program in Faridpur, one of the remotest districts of Bangladesh. This provides support to teach English Language to school going children. Doctors in Bangladesh who are not living in the metropolitan cities have very limited access to the Internet or any other sources of information. In order to keep them updated on the developments in the medical practices regularly, the CME program has been proven highly effective. ACI believes that by promoting education of children, they are contributing to societal development by shaping the minds of their futur e leaders. Environment Friendly Practices: ACI has undertaken extensive programs to educate crop farmers all over rural Bangladesh in Good Agricultural Practices. They have a team of agricultural experts working at the field level all across the country, holding a range of technical trainings and field demonstrations. ACI also has similar education programs for animal and poultry farmers. These include, Technical trainings on diverse aspects of farming, and on application of new technologies, Farmers‘ group meeting for sharing of learning and experience, Free visits to farms by veterinarians, to identify problems and give advices to individual farmers. Most importantly, making the farmers aware of ways to protect the environment from hazardous uses of chemicals on their farms, allowing them the opportunity for informed decision-making. ACI hopes to continue to play a leading role in promoting greater environmental responsibility among farmers in Bangladesh. Unethical Approaches: ACI Company produces some products which do not work properly, like ACI Aerosol. It is mainly produced for killing mosquitoes, but that’s not true. Most of the mosquitoes go away for sometimes but not killed. Sometimes some  products like ACI Atta, ACI Maida, etc contains 1975 grams instead of 2000 grams but they fix their prices for 2kg of the products. These are unethical for their marketing practices. Unilever Bangladesh Limited Over the last four decades, Unilever Bangladesh has been constantly bringing new and world class products for the Bangladeshi people to remove the daily drudgery of life. Over 90% of the country’s households use one or more of Unilever products. They aim to give everybody a little something to celebrate about themselves every day. They believe that to succeed in business, it is essential to maintain the highest standards of corporate behavior towards everyone they work with, the communities they touch, and the environment on which they have an impact. Ethical Approaches: Effective Code of business principles: Their code of business principles describes the operational standards that everyone at Unilever follows, wherever they are in the world. It also supports their approach to governance and corporate responsibility. Code of business principles are- Standard of conduct, Obey the law, employees, consumers, shareholders, business partners, community involvement, public activities, the environment, innovation, competition, business integrity, conflict of interest, compliance, reporting, monitor. Women Development and Women Empowerment: Unilever strongly believes in the importance of empowering women in Bangladesh, because the progress of any society will be constrained if a significant part of its population is neglected and excluded from the benefits of development. They believe, with economic and educational empowerment, women can become more vocal about their rights and become stronger in withstanding repression in any form. So they have established â€Å"Fair Lovely Foundation†. The mission of this foundation is to encourage economic empowerment of Bangladeshi women through information and resources in the areas of Education, Career and Enterprise. It is this realization that has brought about the Fair Lovely Foundation Scholarship Program. Under this scholarship scheme, women who have passed their HSC each receives a Taka 25,000 scholarship to support her tertiary level education. Unethical Approaches: Unilever produces Fair lovely fairness cream, lotion, etc and they claim that skin color will be white after using this product. But that it is not true. There are no scientific values about whiteness. This is totally unethical performance in marketing activities of this company. Comparative Customer Evaluation on Ethical Performances of 3 Reputed Companies of Bangladesh Figure Customer Response on Maintenance of Ethical Procedure by the Companies (1) Figure Customer Response on Deceptive Practices Used by the Companies (1) Figure Customer Response on Significant Contribution toward Ethical Marketing (1) Figure Customer Response on Satisfaction through Using Products of the Companies (1) Figure Customer Response on Changing of Defective Products by the Companies (1) Bribery Nepotism- A Curse against Ethical Practice Corruption is a very strong example of unethical behavior and it is still prevailing in different business sectors of our country in the form of Bribery and Nepotism. Nepotism is the way in which someone approaches and compels a person of power and authority to take necessary steps to get his work done by capitalizing kinship, friendship or political lobbying. Bribery means offering gifts, money etc. to get a work done in unethical way. Often public officers are infamously alleged for taking bribes to award public contracts using their power. Bribery and Nepotism also exist in the corporate world, which is very harmful for ethical practices and creates hindrances in building proper and ethical business environment. Managing or Encouraging Ethical Behavior Managing the financial operations of a company can be a complex effort. Companies need to balance their desire to grow with the realities of maintaining their financial relationships, satisfying their investors and making a profit. Government Regulations: The government can do so by legislating more stringent regulations. But, rules require enforcement and when in many cases there is evidence of lack of enforcement even the ethical business person will tend to slip something by without getting caught. Increased regulation may help, but it surely cannot solve the entire business ethics problems. Trade Associations Setting Guidelines: Trade associations can and often do provide ethical guidelines for their members. These organizations within particular industries are in an excellent position to exert pressures on members that stoop to questionable business practices. Companies Providing Code of Ethics: Employees can more easily determine and adopt acceptable behavior when companies provide them with a code of ethics. Such codes are perhaps the most effective way to encourage ethical behavior. A code of ethics is a written guide to acceptable and ethical behavior that outlines uniform policies, standards and punishments for violations. Because employees know what is expected of them and what will happen if they violate the rules, a code of ethics goes a long way towards encouraging ethical behavior. However, codes cannot possibly cover every situation. Companies must also create an environment in which employees recognize the importance of complying with the written code. Managers must provide direction by fostering communication, actively modeling and encouraging ethical decision making, apart from investing in training employees to make ethical decisions. Whistle Blowing Technique: Sometimes, even employees who want to act ethically may find it difficult to do so. Unethical practices can become ingrained in an organization. Employees with high personal ethics may then take a controversial step called whistle blowing. Whistle blowing is informing the press or government officials about unethical practices in an organization. Whistle blowing could have averted disaster and prevented  needless deaths in the Challenger space shuttle disaster, for example. How could employees have known about life-threatening problems and let them pass? Whistle blowing on the other hand, can have serious repercussions for employees; those who make waves sometimes lose their jobs. Conclusion The main objective of business is to serve people with their every need for the well-being of human being and to ensure that, there is no alternative of following business ethics. Since the practice of business ethics in our country is still not ubiquitous, we are not getting the proper environment for the business, and thus often we are facing some crisis situation and it is hampering our total economic development. Our policy makers and the top executives of the organizations should give more concern in making ethical policies and take proper steps to encourage business executives and service holders to follow them. References 1) â€Å"Ethics In Marketing On Bangladesh Perspective: Study on Few Companies of Bangladesh†- collected from â€Å"World Journal of Management Volume 2. Number 2. September 2010†, the direct link- http://wbiaus.org/10.%20Tajmeela-FINAL.pdf 2) â€Å"Business for the 21st Century†- Skinner Ivancevich 3) â€Å"An Integrated Approach to Business Studies† (4th edition)- Bruce R Jewell 4) â€Å"Business Studies† (4th edition)- Dave Hall-Rob Jones-Carlo Raffo- Alain Anderton 5) www.managementstudyguide.com 6) www.smallbusiness.chron.com 7) www.cwafford.conveycontent.com 8) www.sagepub.com/upm-data/10923_Chapter1.pdf 9) www.businessethics.ca/definitions/business-ethics.html