Classical Literature for the Great Gatsby- myassignmenthelp.com

Question: Examine about the Classical Literature for the Great Gatsby. Answer: The Great Gatsby I imagine that The Great Gatsby of F. Scott Fitzgerald isn't just one of the well known books of the American Literature as well as of the world. The tale in my view means to give a review of The Great American and its ensuing debasement. The epic rotates round the focal character Gatsby and his compensated love for Daisy Miller. I accept that all the activities of Gatsby are coordinated towards restoring the adoration and the friendship of Daisy. The most significant lines of the novel are So we beat on, vessels against the current, borne back interminably into the past. This specific line of the novel is explained by the storyteller of the novel Nick who seeing the enthusiasm of Gatsby for the sparkle Goddess and a definitive destiny with which the affection for his glitter Goddess meets with. I imagine that the novel not just attempts to show the debasement of The American Dream yet in addition it attempts to depict the overall state of the people in the current day situation. In the current day world the individuals are the survivors of the advanced catastrophe and accordingly they can't accomplish the things which their heart most wants. Thusly, in the novel the character Gatsby inspite of doing all the difficult work and in any event, yielding his life for the thought in which he puts stock in can't accomplish the one thing for which he has worked his whole, that is, the adoration and the fondness of Daisy. Consequently, it tends to be said that in the current day world the people are just offered a brief look at the things which their heart most wants yet they cantor accomplish the thing which their heart most wants. It is an impression of this that for his entire life Gatsby works for the accomplishment of the thing which his wants the most and despite the fact that it comes surprisingly close to his hands yet he can't accomplish it. Along these lines, I imagine that the novel more than some other novel of the period attempts to show this specific nature of the cutting edge world through the solitary love of the focal character of the novel Gatsby for his glitter Goddess Daisy. The above cited line Nick the storyteller of the novel are an impression of this specific actuality and in a manner the line tries to give an outline of the whole subject of the novel. Subsequently, the storyteller of the novel Nick says that we people continually vacillate between our over a wide span of time lives and our current lives resemble an impression of the past occasions of our lives. It is noteworthy to take note of that this specific line of Nick can be found in the specific setting of Dantes Divina Commedia where he says that the individuals resemble the phantoms of the Inferno who have no past and no future yet just unceasing present wherein they have to b attle into. The life just as the vocation of Gatsby when seen in this specific light uncovers valuable bits of knowledge which are important for all occasions and all ages. Diary 2: Pride and Prejudice The tale Pride and Prejudice of Jane Austen is regularly viewed as one of the works of art not just of the class of ladies writing in English yet in addition of the World Literature itself. The whole novel spins round the subject of marriage which framed a significant piece of the eighteenth century England. The epic simultaneously attempts to show the state of the eighteenth century ladies who were encouraged that the most significant thing in their lives is marriage and in this way since the beginning they are given preparing to how to be a decent spouse. The most huge lines of the novel are its initial line where the creators announce that It is a fact all around recognized, that a solitary man possessing a favorable luck, must be in need of a spouse. It is noteworthy to take note of that the whole novel rotates round this specific idea. The mother of the focal character of the novel Elizabeth is a preservationist and feels that the sole desire of a young lady or a woman ought to be to wed a rich courteous fellow. Notwithstanding, the hero of the novel Elizabeth holds various perspectives and puts stock in the way that the most significant thing in a marriage ought to be love and not riches. I feel that in this specific novel and through the above cited comments Jane Austen attempts to show the state of the ladies crew in the eighteenth century and simultaneously attempts to progress in the direction of the improvement of their parcel through this specific novel. It is noteworthy to take note of that Austen through the character of Elizabeth attempts to speak to a cutting edge lady who has the important solidarity to confront the disruption of the male ruled society of the eighteenth century England. Along these lines, I accept that this specific novel of Jane Austen is an appropriate evaluate of the eighteenth century England and tries to show the preferences of the general public of England at that specific purpose of time. The above cited lines of the novel additionally implies towards a similar thought. It is an impression of this that all through the novel the hero of the novel Elizabeth as opposed to concentrating on the idea of riches centers around the idea of ad oration inside a marriage. It is critical to take note of that this perspective of Elizabeth finds sufficient help in the assessment just as the perspectives on her dad Mr. Bennett. I for one accept that the hero of the novel Elizabeth is a woman whose doesn't has a place with the eighteenth century England rather she is a woman who has a place with the 21st century on account of the cutting edge sees just as the qualities with which the creator saturates her with. It is an impression of this specific reality that this specific character of Jane Austen remains with probably the most influential ladies characters of World Literature all things considered. Diary 3: To the beacon I for one accept that To the beacon is one of the most significant works of the twentieth century and it totally changed the scene of the World Literature with its inventive utilization of the strategy of the continuous flow. The whole focal point of the novel is on the Ramsay family and their visit to the Isle of Skye which is situated in the country of Scotland in the years 1910 and 1920. I for one accept that the novel has a place with the class of philosophical reflection and successfully utilizes the different innovator procedures created by the different stalwarts of World Literature like Proust, Joyce and others. The most significant lines of the novel as I would like to think are What is the importance of life? That was each of the a straightforward inquiry; one that would in general close in on one with years, the incredible disclosure had never come. The extraordinary disclosure maybe never came. Rather, there were minimal day by day supernatural occurrences, enlightenments , matches struck suddenly in obscurity; here was one. I for one accept that the novel is a philosophical one and attempts to investigate the genuine importance of life. Subsequently, with this specific reason the writer utilizes the strategy of the continuous flow to investigate the two excursions of the Ramsay family to the Isle of Skye and the progressions which their lives have experienced since the primary excursion which they embraced. It is critical to take note of that the above cited lines are the whole support of the novel and it is around this specific inquiry that the whole novel spins. The tale in the genuine feeling of the term looks to investigate this specific philosophical inquiry and attempts to answer it through the duration of the Ramsay family. Diary 4: Hard Times I for one accept that the novel Hard Times is one of the magnum opuses not just of the popular British creator Charles Dickens yet in addition of the world. The epic has scholarly an incentive as well as social incentive also and it is an impression of this that after the arrival of the novel numerous enactments were passed which tried to improve the day to day environments of the individuals of the country of England who had a place with the less fortunate areas. It is critical to take note of that the majority of the characters, who are portrayed in the novel have a place with the less fortunate area of the general public of the country. The most significant line of the novel is Do the savvy thing and the benevolent thing as well, and make the best of us and not the most noticeably terrible. I accept that the whole novel spins round this specific line of the novel and plans to depict the defenseless condition of the less fortunate segment of the general public of England. In any case, the whole focal point of the creator Dickens in this specific novel can be supposed to be the way that inspite of the considerable number of difficulties which the less fortunate areas of the general public of England face however the whole focal point of their lives is to do the greatest measure of good to most of the individuals of the general public. It is huge to take note of that inspite of the treacheries to which the different people who have a place with the more unfortunate areas of the country of England are exposed to they are not inspired by the retribution factor dissimilar to the others of the country. Besides, the creator likewise tells the different people that as individuals our sole reason in life ought to be to do the things which are probably going to make the most extre me measure of good the others. It as a result of the way that the more unfortunate areas of the general public of the country are depicted that the novel was instrumental in making the legislature of the country consider the more unfortunate segments of the general public and actualize the fundamental enactments which were probably going to help them in a huge manner.

Effective Ethics and Ethical Behavior free essay sample

Viable morals and moral conduct Memorandum and Report Carol Harris TO: Rebecca M. Melton, ABC Toy Co. Chief FROM: Carol Harris, Elementary Division Manager, ABC Toy Co. DATE: 6/5/11 SUBJECT: Product quality issue and a report on moral dynamic. This update tends to an item quality issue with a whistle remembered for our toy assortment. I have remembered a report for the significance of moral dynamic and methodologies the ABC Toy Co. could receive to guarantee that all individuals from ABC Toy Company settle on moral choices. Toward the beginning of today I got a reminder from the administrator of value affirmation. During a normal test, the division found an issue with one of the toys remembered for the basic toy assortment. The assortment is planned to be dispatched to South America before the current week's over. The metal whistle, remembered for the toy assortment, tried marginally over, the United States, lawfully satisfactory cutoff points, of lead in toys planned for kids under the ages of seven. It will cost the organization $100,000 to duplicate and repackage the toy assortment. Subsequent to checking on the information, I’ve remembered the accompanying data for thought for redressing the present issue. What's more, I’ve incorporated an individual proposal for goals. As a matter of first importance, we could decide to drop the shipment. The upside of this is alternative is that it tells others that we are socially mindful. Furthermore, the organization would be following U. S. law. The hindrance is that benefits will be wiped out, customers will be out item and we will be out the underlying expense to deliver and bundle and the item. We will likewise be out the extra expenses to dispose of the hazardous item. The subsequent choice could be to recreate and repackage the item. The benefit of this decision is that the item will meet U. S. lawful norms and show up to the buyer on schedule. The drawback is that it will cost the organization $100,000 on the first expense to deliver and bundle the toy assortment. Furthermore, third, we could take out the whistle from the toy assortment out and out. The benefit of this alternative is that the assortment will show up on schedule; there will be no additional propagation and repackaging charges. It will be protected to utilize. We will keep up the honesty of the item and the company’s picture. Furthermore, we will follow the law. The disservice, in the event that we dispense with the toy whistles from the assortment we should bring down the expense of the assortment which likens to less benefit for the investors. My suggestion is to dispose of the whistle from the assortment. By taking out the whistle from the assortment we are giving a lawful, safe item to the purchaser. The item will show up on schedule. We will show social obligation having settled on a moral choice (Miller,B. 2003-2011). This will likewise assist work with trusting with our customers and the buyer, which prompts better business in the long haul. My suggestion will have the least negative effect on the organization. The item will be delivered. It will show up on schedule. We will offer a limited cost to the buyer to compensate for the loss of the whistle. We will assemble client certainty by having settled on a moral choice. What's more, customer relations by keeping with our pledge to give a quality item that is on time. Social duty has had a major impact in the dynamic procedure. Settling on a moral decision implies thinking about all of individuals who will be influenced by an official choice. The principal alternative will allow the partners to down. No item for the customer, and more expense to the organization. The subsequent choice will cost the organization an extra $100,000. In addition, the shipment can't be ensured to show up on schedule. The last alternative, conveys the item on schedule, less the whistle, and follows lawful rules for a more secure item. The shopper gets the item; the investors get their benefit, and the partners are being regarded. The above contemplations address the monetary, legitimate, and moral parts of our choice. These contemplations will positively affect client relations since it demonstrates our duty to our customer and the client. Becker, P. A 2008) As a maker of buyer items that are outfitted towards kids it is our duty to give a sheltered item. At the point when we settle on choices about item security there ought to be a moral convention set up with wide and simple to follow rules. The accompanying report talks about two techniques the organization could embrace to guarantee that all indivi duals from ABC Toy Company settle on moral choices; the advantages of receiving a code of morals, an investigation of another company’s code of morals and parts of those morals that would be essential to incorporate or to fuse into our own. Our first system will be in perceiving our obligation to the buyer. Our principle shoppers are youngsters. Item security is central. Perceiving that our social obligation is to give an item liberated from wellbeing and dangers is outright (Miller,B. 2003-2011). Our subsequent methodology, our emphasis ought to be on making a set of accepted rules. A set of principles includes the company’s pledge to its partners. For our situation, the shopper, the customer, and the investors are our partners (Becker,P. A 2008). Utilizing systems to evaluate measures that all individuals from ABC Toy Co. can use to confirm each person’s obligation to settle on moral choices is a stage towards better business. Built up procedures are a positive development towards making moral dynamic at all levels. They will help set up measures for moral conduct. ABC Toy Company would profit by a code of morals. By utilizing the previously mentioned procedures and standards we could make our own code o f morals. A couple of the advantages a code of morals flexibly are: *A code of morals gives representatives direction for comprehending moral difficulties. A code of morals would support correspondence between workers about morals. *A code of morals could be utilized to discussion or contend your motivation. *A code of morals would illuminate our commitment to people in general. *A code of morals would give a reference point. The accompanying examination investigates the National Association of Social Worker’s (NASW) code of morals for models that might be utilized in making our own code of morals. NASW’s code of morals fills six needs: (NASW, 2008), 1. Distinguishes the estimations of social work’s mission. 2. It gathers wide moral standards to build up moral norms explicit to social work practice. 3. Is outfitted to help distinguish significant contemplations when strife or moral inquiries emerge. 4. Gives principles that can be utilized to consider social laborers responsible. 5. It acquaints new specialists to social works crucial, and moral principles. 6. It obviously describes principles the social work calling can use to survey moral direct issues. The NASW has formal methodology to settle ethic grievances, individuals are required to follow the code and all it involves. NASW code of morals design is to satisfy its commitment, to explain its strategic benefit of customers, NASW customers include the underserved populaces from people to networks and all gatherings in the middle. They endeavor to improve the prosperity surprisingly however center around enabling those living in destitution and the individuals who are persecuted and helpless (NASW, 2008). Considering the six motivations behind NASW’s code of morals the accompanying uses key parts to set up our own thinking. For instance, ABC Toy Companies reason behind a code of morals, 1. Distinguish fundamental beliefs on which ABC Toy Co. s established. 2. Sums up expansive rules that mirror the morals, qualities, and guidelines ABC Toy Co. put in items, and in customer and client connections. 3. The code encourages all individuals to distinguish struggle or moral vulnerabilities when they emerge. 4. The code gives norms of item quality. 5. The code acclimates every new part to ABC Toy Co. str ategic, standards and guidelines. Setting up a code of morals helps business by demonstrating our partners our promise to greatness. Great business implies a bigger piece of the overall industry. What's more, what’s useful for business is useful for ABC Toy Co. References Assembly, N. D. (1996). Code of Ethics. Recovered 6/10, 2011, from Code of Ethics of the National Association of Social Workers: http://www. socialworkers. organization/bars/code/code/asp Becker, P. A. (Vol. 1 No. 1 2008 ). The Ethical Challenges for Enterprise and Risks to Consumers of Large Market Share Through Low-Cost Suppier Strategy. Diary of International Business , 107-111. Mill operator, B. (2003-2011). What is the Importance of Business Ethics. Recovered 6/7, 2011, from Wisegeek. com: http://www. wisegeek. com/what-is-the-significance of-business-morals. htm

Discrimination in the Workplace Essay Example | Topics and Well Written Essays - 500 words

Segregation in the Workplace - Essay Example At an individual level, I got the opportunity to observe significant levels of separation at my work environment. The law offers insurance to laborers against the demonstration of segregation be it as far as excusal, compensation, enlistment advancements and moves among different viewpoints. Infringement of these guidelines, by organizations, have brought about enormous costs affected by law offices. The budgetary ramifications of separation at working environment ordinarily go past the money liabilities (Benjamin). The separation I looked in my organization impactsly affected the individual, authoritative, and worldwide level, which influenced the profitability of the workforce, the organization's capacity to keep and enlist laborers. The organization built up the propensity for preferring one sexual orientation and looking downward on the other. The male sexual orientation was viewed as capable contrasted with my female sex. Ideas that lined up with segregation included diminished employment fulfillment and inspiration, discolored name of the organization, and decreased dedication went with an expanded turnover level (Benjamin). Separation rehearses by the top administration brought about negative ramifications on my activity fulfillment and inspiration at an individual ground. I was a survivor of downgrade in the organization because of the way that I was a woman. I got crippled at work and I came up short on the enthusiasm of being among the gainful representatives. The separation subject influenced almost all the women in the association coming about into corrupting of the company’s notoriety at a worldwide level. Advancement and friends extra advantages should be granted to all laborers similarly.

Cancer Taking Lives :: Personal Narrative Writing

Malignancy Taking Lives The East Pennsboro grade school fund-raised for a sculpture at a neighborhood park. The sculpture was a ring of kids that were clasping hands. There was one youngster missing; the connection was broken. The sculpture was devoted to East Pennsboro understudies that didn't make it to their graduation. My sophomore year of secondary school propelled this bit of work of art. Mid December during my sophomore year I discovered that a companion of mine had lost her battle with malignancy. Tiffanie was determined to have two uncommon types of ovarian malignant growth during seventh grade. Having either sort of malignant growth is uncommon, so the way that she had the two kinds was mind blowing. I had been closest companions with Tiffanie during grade school. We had lost touch in center school, yet our fellowship never finished. She had her high points and low points during her disease, yet I never anticipated that her malignant growth should be lethal. I was told toward the start of December that the specialists didn’t anticipate that her should live until Christmas. Since she was in my evaluation, my class sent cards to her. I made an interesting anecdote about both of us growing up. I sent the story with an edge decoration. Christmas must be commended early this year, and I felt that a heavenly attendant would be suitable. In the event that anything happened to her, her mother could keep the adornment in memory of her. She kicked the bucket seven days after the fact at the youthful age of 16. I got some answers concerning her demise two days after it happened. I was in chapel preparing to play my woodwind in the ensemble. My closest companion was with me. I surmise she realized that I didn’t see the news. I can recall despite everything recollect what she said. She disclosed to me that she was at a friend’s house on Friday night. They were preparing for a move that I didn't go to. Her mother disclosed to them that something had occurred. She passed on the message to me by saying â€Å"Meg†¦I imagine that Tiff died.† She couldn’t simply tell, since she realized that I would be crushed, however I realized that it was no slip-up. I hurried to the restroom and started to lament for my companion who never at any point got the opportunity to get her driver’s permit. That night, I viewed the news. Her malignancy story had been broadcast for a considerable length of time, so when she at long last past, the neighborhood news stations started indicating clasps of her for a mind-blowing duration as a last dedication.

Project Task a Valuation and Sensitivity Analysis free essay sample

Assignment An I pick Qantas Airways Limited (ASX code: QAN. Hatchet) as the objective organization which is recorded on the Australian Stock Exchange (ASX). Qantas Airways is mainly occupied with giving vehicle administrations at both worldwide and local level. It is likewise occupied with the arrangement of time unmistakable cargo administrations. Qantas centers around selling of global and local occasion visits, and related help exercises including data innovation, providing food, ground dealing with, and designing and upkeep. It works its business through six divisions to be specific Qantas, Qantas occasions, Jetstar and Qantas flight providing food, Qantas cargo and Qantas visit player. In the segment 1, the report manages the valuation of the organization. I will gauge the estimation of QAN’s on a for every offer premise. As indicated by the chronicled costs of the organization and all ordinaries, I will ascertain QAN’s beta by figuring a relapse on the month to month returns from QAN available returns over the most recent 5 years. We will compose a custom exposition test on Venture Task a: Valuation and Sensitivity Analysis or then again any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Also, as indicated by the QAN’s money related information, I will remake its recorded Cash Flows. What's more, I accumulate important budgetary information and other non-money related data to gauge future FCF for the following 5 years. By limiting Future Cash Flows (FCF) utilizing a rebate rate given by QAN’s Weighted Average Cost of Capital (WACC) I will figure the Net Present Value (NPV) of the organization. Thus, we can contrast our determined NPV per share and the piece of the overall industry cost and break down the components which cause the deviations. In the subsequent area, I will lead an affectability examination to survey the affectability of the NPV on changes of the suppositions.

Collect Your Money With The Essay About Money

BLOG In: Popular topics Today, it is very important to have some sum of money for the future. But how is it possible to collect them, if our life is too expensive and we do not have enough money? Here you can check the ways, which will help you to collect money, save them and to reach your goal. The detailed information you can find, ordering the essay on money is not everything on our site. Some people can say something like: Why do we need to do it, if it is possible to take the loan?. But you should understand, that you will need to return more money, because you need to pay the percents for it. If you can save money in your everyday life, it will give you the opportunity to purchase the car or house faster and spend less money. If you wish to get the advices about how to collect money, our online writers will be glad to provide you with the essay on money. How to collect money The main step is to write the family budget. You need to write all things, which you need to purchase and it will give you the great opportunity, where you spend your money. At the end of the month, you can analyze the situation and to see, where you have spent your money. It will give you the opportunity to avoid such mistakes in the future. Also, you will know how much money you will need to live one month and how much money you will be able to save for the future. The useful advices can be found in the essays on money on our site. You should stop to purchase a lot of things, which you do not need. You even cannot imagine, how many different things, which you even do not use you have. For example, you say the skirt, which you really like, but you have a lot of different clothes at home. Because of it, you need to take the money, which you would like to spend on this skirt and save them. It should be done, because you understand, that if you do not purchase the skirt, you can purchase the other thing, which you do not need. Because of it, you need to save this money and use them for the things, which you really need. You should live for the same sum of money. All of us understand, that usually, people spend the same sum of money in the month, because of it, if, for example, you changed the job and you get the lower salary, you need just not to purchase the things, you used to have. But if you get the higher salary, you can purchase more things. Because of it, you can have the problem: you get the higher salary, but you cannot save money, because you spend them and spend a lot. Because of it, you should calculate the sum, which you need for the living and after that the rest of the sum just save. You will see, that it is not very complicated and because of it, you will be able to save a lot of money. Find the goal. If you wish to collect the money, you need to set up the goal and do your best to reach it. If you do not have any goal in your life, it will be very difficult for you to collect money, because you will not have any motivation. If you set the goal, you will not spend money on different things, because you will be interested to purchase that thing, which you are collecting the money for. Also, the main popular way to earn money is showing the different videos, for example, something like earning money on Youtube. Avoid the contact with the money. If you wish to avoid the fact spending money, you should avoid any visual and physical contact with them. Because of it, a lot of people have their money in the bank. Because of it, if you do not see your money, it is like you forget about them and you will not spend them. But if you have your money in your hands, you can be sure, that you will spend them. You can find all needed information, which will help you to understand it in money essay from our professional writers. You should forget about credit cards. When you pay via cards, you cannot control the sum of money. You just do not see it and because of it, you can be sure, that you did not spend a lot of money. For example, if you went to the shop and wish to purchase only, for example, the bread and the butter, you will not take a lot of cash. But if you pay with your credit card, you can purchase a lot of unneeded things, because there can be always money on the credit card. You should value money and convert them in the hours of your work. Sometimes, we even do not understand, that all unneeded things, which we can purchase, cost our time. We work to get some money and after that we spend our labor on some things. Because of it, firstly, before you purchase something, you should calculate, how much time you need to work to purchase this thing. The goals for collecting money The house Nowadays, a lot of people want to live separately from parents and because of it, they want to collect the money and to purchase the house or the flat. The car It is better for the men and it is easier to purchase, because you can choose the needed model and you should not purchase the new car, it is possible to have the car, which was bought by the other people and it will be cheaper for you. Also, the main fact is, that it will be easier for you to sell the car if you need the money. The technique It is very easy to purchase, because you do not need to collect your money for the long period. You can spend only a few months and the result will exceed all your expectations. The education. It is better to collect the money for education of your children from the childhood. It should be done, because the prices for the education become bigger every time and at the needed moment you can just do not have the needed sum of money and because your children will not choose the needed university. The vacation abroad It seems, that it will be the strong motivation and it will give you the opportunity to collect your money during the whole year and to spend them on your vacation. You can travel a lot and you will be able to visit different countries. You can be sure, that it is really needed to do. Your own business Your business will give you the opportunity not only to collect money, but also to bring the benefits from it. Because of it, you will have enough money and you will be able to develop your skills, because you will not work a lot and can spend your free time with your friends and relatives. To sum up, it does not matter, which goal you set before yourself, you should just remember, that it is better to collect money, and the way to spend them will be available always. If you wish to write essays for money, you can get the help from our team and you can be sure, that you will be satisfied with the result.

Wireless and Mobile Technologies in Commercial Sector - 1650 Words

Wireless and Mobile Technologies in Commercial Sector (Essay Sample) Content: Wireless and Mobile TechnologiesName:Institution:IntroductionWireless technology is normally the processes of sending and receiving information through electromagnetic waves or the radio frequency technology in the air. The information that can be sent includes videos, data, and voice. On the other hand, mobile technology is the technology that is used for the cellular communication. Mobile technology has greatly developed over the last years with now through a simple handset one is able to send instant messages, access GPS navigation and web browser among others. Mobile technology has made use of the radio frequency wavers in the air for communication. Due to their efficiency in communication, wireless and mobile technologies have been widely used in modern organizations.How Companies use Wireless and Mobile Technologies to improve efficiencyMobilizing of workersA powerful mobile workforce has been widely created by the laptops, cell phones as well as netbooks and th e GPS, Bluetooth and Wi-Fi connection (Kimme, 2013). Companies both large and small have been struggling in order to increase the efficiency in their operations. In order to achieve this, these wireless technologies have been of great importance. The companies have been keeping in touch with their employees through the wireless and mobile connections. The owners will normally have to keep track of the multiple facets in their business. The use of wireless technologies helps to ensure that the businesses are not tied down to a single location.Wireless computersThe creation of Wi-Fi has played a very vital role in communication in businesses. The modern laptops have given the workers an opportunity to be able to connect easily from the coffee shops, hotels, home offices and even book stores. This has been a big boost to efficiency of the business since several activities such as the research, email; invoicing and also handling the project development can be accomplished without having to return to the desktop computer in the main office.Office operationsThe use of the wireless technology has not only increased business efficiency but also saved the companies a lot of money. The companies no longer require running the wires physically throughout the office. The use of the wireless connectivity has also ensured that the workers can connect through the wireless handset anywhere in the range without looking for specific locations. This has greatly increased efficiency of the business operations.Wireless and Mobile Technologies used at DeltaDelta Airlines has been one of the most tech-friendly companies. The company has been able to integrate in-flight Wi-Fi which has been essential for their customers and workers. The company has also developed applications for smart phones which have very desirable and innovative features (Hax, Wilde Palgrave, 2013). The customers have been able to access various duties such as baggage tracking and the airport check-ins. Delta has also developed connectivity through social network sites such as Facebook. This implies that the Facebook users can check for their upcoming freights with ease. The company has also increased its customer interactions through other social networking sites like twitter in both English and Spanish.The company has developed great levels of efficiency through implementation of the wireless and mobile technologies. The use of the 24 hrs system of contact with the customers through social networking sites like Facebook and twitter has greatly increased efficiency in their operations. The customers have been able to book tickets online which are a great development. Although the company has invested a lot of money in the project, its fruits are more than desired. Although the languages of communication are limited to two especially on twitter, this is a great step towards development. The Fly Delta app has been a significant technological development with the eBoarding check-in options no w available in over 79 cities across the globe (Smyth, 2014). The provision of inflight Wi-Fi has also been admirable. These wireless and mobile technologies have greatly improved the efficiency and led to great customer attraction.Implementation of organizational systems, wireless technologies, and mobile technologies by WalmatWalmart is one of the greatest retail centers in the world situated in the US. Walmart has been using a lot of modern technologies in offering efficient services to their customers. The company has its technology split in to two that is based on the Bentonville which focuses on the technology in the building and the Silicon Valley which is based on the e-commerce technologies (Yoo, Lee Rowley, 2012).The company has made use of the wireless and the mobile networks in order to reach more efficiently to their customers. One of the great developments is the Savings Catcher application for their customers. The company launched the application after finding that o ffer 65% of their customers as well as over 80% of the customers who are below the age of 35 have smart phones. In this regard, the application is meant to assist the customers to shop. After shopping, the customer can add the receipt number to the shopping she just did through the website. The application compares the prices with the local retailers and in case there is a place where the prices are lower, the customer gets a gift card that equals the difference.The company has also designed e-Receipts services to their customers where they can access the services through their mobile phones. The customers are able to receive what was called by the CEO a shopping basket basing on the regular purchases. The company has also been developing radio-frequency identification tags for their 100 top suppliers which would make the delivery very easy (SounderpandianSinha, 2013).The company has made a lot of progress through the incorporation of these wireless technologies. The company has att racted and retained a lot of customers as shopping has been made easy. Most of the customers know very well that they are getting the most quality services and goods with the lowest prices possible. Through the use of the mobile technology, the customers can easily access the shopping items online which makes the work easier during the actual shopping time. This has increased the efficiency in the way the company operates.Comparative analysisDespite that the two companies have made use of mobile and wireless technologies in order to achieve more efficient operations, Delta has uses the technology more strategically as compared to Walmart. This is because despite the fact that the company has a complicated operational system especially as an air travel providers, it has been able to ease the burden for the customers who can now book places using their mobile phones. It should be noted that it is normally very challenging for most people to go to the airport to book for flights which are in a few days&tra...

Aristotle s theory of the Tragic Hero - 1888 Words

Aristotle’s theory of the Tragic Hero: â€Å"A man doesn’t become a hero until he can see the root of his own downfall† Tragic hero’s who fit under Aristotle’s depiction are known as ‘Aristotelian Tragic Hero’s’ and possess five specific characteristics; 1) A flaw or error of judgment (also known as ‘hamartia’ which is a fatal flaw leading to the downfall of a tragic hero or heroine) 2) A reversal of fortune due to the error of judgment (also known as ‘peripeteia’, which is a sudden reversal of fortune or change in circumstances) 3) The discovery or recognition that the reversal was brought about by the hero’s own actions (Referred to as ‘anagnorisis’, which is a moment in a play when a character makes a critical discovery) 4) Excessive†¦show more content†¦A good plot progresses like a knot that is tied up with increasingly greater complexity until the moment of peripeteia, at which point the knot is gradually untied until it reaches a completely unknotted conclusion. For a tragedy to arouse pity and fear, we must observe a hero who is relatively noble going from happiness to misery as a result of error on the part of the hero. Our pity and fear is aroused most when it is family members who harm one another rather than enemies or strangers. In the best kind of plot, one character narrowly avoids killing a family member unwittingly thanks to an anagnorisis that reveals the family connection. The hero must have good qualities appropriate to his or her station and should be portrayed realistically and consistently. Since both the character of the hero and the plot must have logical consistency, Aristotle concludes that the untying of the plot must follow as a necessary consequence of the plot and not from stage artifice, like a deus ex machina (a machine used in some plays, in which an actor playing one of the gods was lowered onto the stage at the end). Aristotle discusses thought and diction and then moves on to address epic poetry. Whereas tragedy consists of actions presented in a dramatic form, epic poetry consists of verse presented in a narrative form. Tragedy and epic poetry have many common qualities, most notably the unity of plot and similar subject matter. However, epic poetry can be longer thanShow MoreRelatedThe Tragic Hero Of Macbeth By William Shakespeare1724 Words   |  7 PagesA Greek philosopher named Aristotle once said, Tragedy is an imitation not of men but of a life, and action†¦. Aristotle is famous for his theory of tragedy. His definition of tragedy applies to William Shakespeare s play Macbeth. The play is about a hero who reaches a high position in the play and then falls because of his choices. Macbeth is a tragic hero according to Aristotle s aspects that make a tragedy. Macbeth is neither a villain nor a perfect character, he appears in the play in a highRead MoreTragic Hero1598 Words   |  7 PagesTragic Hero From Wikipedia, the free encyclopedia A tragic hero is a protagonist with a tragic flaw, also known as fatal flaw, which eventually leads to his demise. The concept of the tragic hero was created in ancient Greek tragedy and defined by Aristotle. Usually, the realization of fatal flaw results in catharsis or epiphany. The tragic flaw is sometimes referred to as an Achilles heel after the single fatal flaw of the Greek warrior Achilles. [citation needed] Aristotelian tragicRead MoreTragedy In Shakespeares Othello1519 Words   |  7 Pagesphilosopher Aristotle gave the classic theory of tragedy a distinguishable definition. There are various elements included in a tragedy, making it both successful and enjoyable. From the dramatic plot to the audaciousness of characters that create intensity, every element is necessary to construct the classic tragedy. This can be observed through action as seen in Shakespeare’s Othello. Shakespeare’s play Othello, most closely resembles the Greek philosopher’s theory of tragedy that achieves Aristotle sRead MoreOedipus The King, A Tragic Hero Story Of Fate1495 Words   |  6 Pages OEDIPUS THE KING, A TRAGIC HERO STORY OF FATE Pamela A. Long L26269572 ENGL 102 Professor Givens March 2, 2015 Turabian Sophocles is one of the great ancient Greek tragedians in the history of drama. In the play â€Å"Oedipus the King,† Oedipus is an excellent example of fate happening to a tragic hero. In addition, this play has all the elements of tragedy; human weakness, powerless, suffering, and one not having control of his own destiny. As a result, â€Å"Oedipus the King†Read MoreMacbeth As A Tragic Hero1139 Words   |  5 Pagesways.  Macbeth s relationship with other characters in the play and Aristotle s theory of a tragedy are ways in which Macbeth is shown as a tragic hero I am going to explain to you how Macbeth is a true tragic hero. At the very beginning of the play,  Macbeth  and Banquo are returning to Scotland from a fierce battle between the Norwegians and the Scottish. They have just won the war for Duncan.   This shows a noble virtue of Macbeth, a requirement of a tragic hero according to Aristotle.   It shows thatRead MoreOpedipus, a tragic hero Essay example1708 Words   |  7 PagesStatement: Oedipus is the embodiment of Aristotle’s characterization of a tragic hero through his ability to preserve his virtue and wisdom, despite his flaws and predicament. Introduction I. Sophocles’ Oedipus: A Tragic Hero A. Definition of a tragic hero B. Oedipus Character as it relates II. Tragedy A. Language of Tragedy B. Tragedy as it affects the audience III. Plot A. Aristotle’s idea of a tragic plot B. Significance of the plot IV. Virtue and Morality A. IdentifyingRead MoreHenrik Ibsen s A Doll s House899 Words   |  4 Pagesabout a woman who fights against social constructs but meets a tragic end in her death However, other readers have interpreted Hedda as a vindictive and manipulative person with a bleak and cruel outlook of life. As a result of Hedda’s actions, such readers argue that she does not possess the qualities to be defined as a tragic figure. So what qualities make a character tragic and how does one go about defining a tragic hero? Aristotle offers a thorough and comprehensive analysis of the elements thatRead MoreHamlet : A Flawed Anti-Tragic Hero1715 Words   |  7 Pagesâ€Å"poetry†, most notably in comedies and tragedies. Hamlet, like many of Shakespeare’s plays, is considered to be a tragedy although there is room to debate whether or not its protagonist is the quintessential tragic hero or a deeply flawed anti-tragic hero. Evaluating Hamlet using Aristotle’s theories, especial ly considering the criticism Shakespeare received for seemingly defying these ideals, may be the most compelling way to make an argument for or against the validity of Hamlet’s chosen genre. InRead MoreWilliam Shakespeare s Othello, The Moor Of Venice1776 Words   |  8 Pageson the guidelines Aristotle sets when examining a tragedy. Othello is a general in the Venetian army, and the husband of Desdemona, and well respected by society. The play describes how Othello’s fate has an undesirable change in fortune, the reversal. In brief, Othello is portrayed as a happy, powerful man in the beginning of the play, and by the end of the play he endures pain and suffering from his own misfortune (recognition). Othello is an unmistakable example of a tragic hero, fulfilling allRead MoreComedy and Tragedy According to Aristotle1912 Words   |  8 PagesComedy and Tragedy | |      Ã‚  Ã‚   Comedy   Ã‚  Ã‚   According to Aristotle (who speculates on the matter in his Poetics), ancient comedy originated with the komos, a curious and improbable spectacle in which a company of festive males apparently sang, danced, and cavorted rollickingly around the image of a large phallus.   (If this theory is true, by the way, it gives a whole new meaning to the phrase stand-up routine.)   Ã‚  Ã‚   Accurate or not, the linking of the origins of comedy to some sort of phallic

Cadbury Silk - Free Essay Example

Sample details Pages: 4 Words: 1263 Downloads: 6 Date added: 2017/09/11 Category Advertising Essay Did you like this example? A new variant of the Cadbury Dairy Milk has been launched in India by Cadbury India. The new chocolate is priced at Rs 49 for 69 grams and Rs 99 for 160 grams bar. The chocolate will be available in the flavors like milk chocolate, roast almond and fruit nut. According to the reports, the company claims that the chocolates new variant has been launched keeping in mind the demand for smoother, creamier and finer chocolate available internationally. The company plans to promote the new chocolate through a aggressive promotional plan, which will include television, print, outdoor and Internet. The promotion will be handled by Ogilvy Mather moother, Creamier and more curvy for the divine melt-in-mouth experience| | Mumbai, January 27, 2009:  Cadbury India Ltd. recently announced the launch of Cadbury Dairy Milk Silk its premium offering under the Cadbury Dairy Milk brand (CDM). Smoother, creamier and chunkier the new CDM Silk chocolate has been formulated to provide superior ‘eat’ experience. Don’t waste time! Our writers will create an original "Cadbury Silk" essay for you Create order Developed specially for the Indian consumer, the new CDM Silk * New CDM Silk is creamier, smoother and tastier and melts in the mouth more easier than ever before * Its bigger, chunkier and curvier cubes pack more taste   and pleasure in every bite * CDM Silk is available in 3 variants Milk chocolate, Roast Almond and Fruit Nut| | provides the most divine ‘Melt in the Mouth’ feel. CDM Silk is finer than the finest chocolates and comes in a premium, internationally developed packaging. Attractively priced at Rs. 49 for 69 gms and Rs. 99 for 160 gms bar the new CDM Silk will be available in Milk chocolate, Roast Almond and Fruit Nut variants. Since its launch in 1948, CDM has been Cadbury’s flagship brand in India. CDM is the gold standard for chocolates and stands for the best tasting chocolate amongst all consumers. Over the years, CDM has successfully built a unique relationship with consumers across age groups. Sanjay Purohit, Executive Director Marketing, Cadbury India Ltd. ommenting on the launch, said, â€Å"Our newest offering, CDM Silk has been specially formulated to cater to the Indian consumers craving for smoother, creamier and finer chocolate available internationally. Infact, the initial consumer feedback during the test marketing has been very encouraging and many perceive CDM Silk to be superior to other international chocolate brands available in the country. † CDM Silk will be promoted extensively through a 3600 campaign created by Ogilvy Mather Advertising. The marketing communication will encompass TV, print, outdoor and internet. Notes to the editor: * The chocolate market in India is estimated at Rs. 2000 crores * Cadbury India is the market leader with over 70% market share in the chocolate segment| CDM Silk Dance Troupe- Advertisement in which ladies dance, conference room commercial Cadbury Dairy Milk emerged as the No. 1 most trusted brand in Mumbai for the 2005 edition of Brand Equitys Most Trusted Brands survey. During the 1st World War, Cadbury Dairy Milk supported the war effort. A dominant leader in the volume segment, the company’s latest move is designed to strengthen its presence in the value market as well. , latest strategic move. The company aims to position Silk as ‘smoother, creamier and chunkier. ’ The rationale for the launch is simple: distinct products add to growth. â€Å"We already have 70 per cent of the Rs 2,000 crore chocolate market in India and now with the retail environment changing, Silk will help us tap into a wider audience,† says Cadbury’s executive director, marketing and international business, Sanjay Purohit. But there’s another reason for this. India’s per capita chocolate consumption is just 54 gm compared to the UK and US’ 10. 5 kg and 10 kg respectively. Thus, the Silk offering is an attempt to replicate the Dairy Milk that is available in international markets. Globally, premium chocolate accounts for about a quarter of the market in terms of value, but just 10 per cent of the total volume. With that in mind, the company has paid keen attention to the recipe. Typically in India, Dairy Milk contains more cocoa-butter than milk-butter as the latter melts at higher temperatures thus making it more conducive for India . The reverse is true in other markets, where milk-butter helps give the chocolate a smoother taste. â€Å"With the quality of the retail environment changing in India, we can offer smoother creamier dairy milk,† says Purohit. For the product, retail factors play an important role. â€Å"We can offer it only in places that have an air conditioner,† Purohit admits. As a result, the company is targeting only the top 35 cities and about 30,000 outlets. â€Å"It is for a different type of audience,† he adds. Cadbury is of course not a novice in the premium category. Last year, the company announced its foray into the dark chocolate segment with the fashionably packaged Rs 75 Cadbury Bournville Fine Dark chocolate. Within a year the Bournville brand has managed to capture 2 per cent of the overall chocolate market in the country, while Cadbury’s other premium brand, Temptation, has about 1. 5 per cent of the market. With the launch of Silk, Purohit hopes that the premium offerings will garner 5 per cent of the overall market. At present, the existing Cadbury Dairy Milk has a market share of 35 per cent. Analysts say the â€Å"premiumisation† trend in the chocolate market will pick up further as a growing body of medical evidence suggests that chocolate with a high cocoa content is actually good for health. Also, while chocolate sales in India have increased 64 per cent, premium dark chocolate sales are growing at a much faster rate. Not surprisingly, for Silk too, it has come out with a full 360 degree campaign that includes three television commercials, outdoor, print and internet. Keeping the audience in mind, Cadbury has been sampling Silk on flights as well. All three TVCs underscore the finger-licking, messy joy of chocolate eating that ends with the tagline ‘Have you felt Silk lately? ’ The campaign, Cadbury says, takes chocolate indulgence to a new level it’s about blissfully losing yourself in the smoothness of the chocolate. Cadbury with  Dairy Milk,  Perk,  Gems,  5 Star,Celebrations,  Bytes,  Dairy Milk Eclairs,  Eclairs Crunch, Confectionery Industry| The confectionery industry in India is approximately divided into: * Chocolates * Hard-boiled candies * Eclairs ; toffees * Chewing gums * Lollipops * Bubble gum * Mints and lozengesThe total confectionery market is valued at Rupees 41 billion with a volume turnover of about 223500 tonnes per annum. The category is largely consumed in urban areas with a 73% skew to urban markets and a 27% to rural markets. Hard boiled candy accounts for 18%, Eclairs and Toffees accounts for 18%, Gums and Mints and lozenges are at par and account for 13%. Digestive Candies and Lollipops account for 2. 0% share respectively. Overall industry growth is estimated at 23% in the chocolates segment and sugar confectionery segment has declined by 19%. | In the Chocolate and Confectionery segment, Nestle India registered sales of Rs180 crore in Q1 2009, a growth rate of 14. 3% compared with Rs150 crore in the same period last year. The sales volume in this segment remained flat at 1. 09 lakh tonnes in the first quarter this year Given Indias mammoth population, it comes as a surprise that per capita chocolate consumption in the country is dismally low   a mere 20 gms per Indian. Compare this to  over 7 kgs in most developed nations. However,  Indians swallowed 22,000 tonnes of chocolate last year and consumption is growing at 10-12 percent annually Date of posting: 04-12-07 Mithai- the traditional Indian sweats are giving way to chocolates among upwardly mobile Indians. Chocolate sales have risen by 15% in 2007 to reach 36000 tonnes according to one estimate. Another estimate puts the figure at 25000 tonnes. 2 May 2001   Cadbury Indias  main source of  revenue  is its 70% bite of the 23000 tonnes Indian chocolate market.

End Stages Of Chronic Kidney Disease - 1049 Words

Rachel Perez Instructor Mallan-King ENC 1101 22 November 2015 ESRD End Stage Renal Disease also known as stage 5 of Chronic Kidney Disease. When this development happens you either need Dialysis or a kidney transplant to stay alive. DaVita has more than 2,100 outpatient dialysis centers located around the country. Our Kidneys are located in our lower back and are bean shaped organs that is very important to help our body filtrate waste and excess fluid amongst a few other things. It is said that â€Å"1 in 10 adults have Kidney Disease†. My alarm clock goes off at 3:45am and I shut it off to snooze 10 more minutes. Finally, five minutes till 4am I slide out of bed unwillingly and begin to put on my scrubs and grab my left overs to eat for†¦show more content†¦I do this repeatedly for each machine which can take up to 3-4 minutes and than run a test on the machine to make sure everything is connected to the correct place and the machine does not malfunction. About an hour later when this process is completed amongst other things my c o-workers are helping finish off some tasks and my nurse for the day shows up and at 6am she allows the first 3-4 patients onto the floor. I grab my first patient of the day and have him â€Å"weigh† in than show him to his usual seat. I then have my patient stand up and I proceed to do my first of about a million â€Å"blood pressure† readings for the day. Once that is done I have my patient sit down and get comfy and do my second blood pressure reading. I get my patients â€Å"temperature† and â€Å"pulse†. I enter all of my info on the computer that stands next to the patients machine and make sure everything was okay since last visit and if the patient has any concerns or complaints. After all is verified, I use my â€Å"sphygmomanometer† to listen to my patient’s fistulas â€Å"bruit†. I hear the loud swoosh sound repeatedly like waves hitting the shore. I â€Å"palpate† for the â€Å"thrill† on my patient’s â€Å"fistula† to make sure the blood flow is normal and there is no â€Å"infiltration†. I gather all my supplies and make sure I am in full gear with my shield, white gown and gloves. My nurse comes over and greets my patient and listens to his lungs. Once everything is

Frida Kahlo Feminist Theory Essay - 1267 Words

The feminist theory has been most commonly found throughout literature, as writers express their deepest concerns and criticisms. However, the feminist theory can be found in other mediums: art, journalism, and music. Frida Kahlo is known for contributing to the feminist theory, having participated in joining the Communist Party in the 1920s, which was the second wave (Helland 397). What truly led Kahlo to become an icon of the feminism and feminist theory was her expression of herself. Kahlo painted many self portraits that revealed the pains that she celebrated, such as her physical disabilities and unhappiness in love, birth, and miscarriage (Helland 400). She also encompassed her political self as denoted by the hypocritical†¦show more content†¦1,† â€Å"Grown Woman,† and â€Å"Run the World (Girls)† exhibit the â€Å"girl power†-inspired feminism that inspires young girls to not only empower themselves, but to look up to a role model (Weidhas e). In performance, she had also stood in front of the word feminist during her song ***Flawless (Weidhase). By doing so, she showed her confidence and strength as not only a woman, but as a believer of feminist theory. Margaret Atwood is a well known author, and she is especially venerated for her novel called The Handmaid’s Tale. The Handmaid’s Tale is both a critique and embodiment of the feminist theory, specifically of the second wave; her publishing in 1985 was influenced by this time period. In The Handmaid’s Tale, the Republic of Gilead when the women are oppressed is viewed as a dystopia, but before it was reorganized, women were viewed as a threat to men. Women in the Republic of Gilead only have one of six roles. They are either a Wife, Jezebel, Martha, Econowive, Daughter, Aunt, or Handmaid; if they are neither of these six roles, then they are exiled and viewed as â€Å"unwomen†. The men, on the other hand, possess high prestige as a Guardian, Angel, Commander, or Eye. Throughout her novel, she uses the actions of powerful women protesting and fighting back against a society that has become corrupt and oppressive for women. For example, the main characterâ₠¬â„¢s mother is loud and proud in her memories, having attended protests for abortion andShow MoreRelatedAnalysis Of Jacque Lacan s The Mirror Stage1644 Words   |  7 Pagesself-portrait every small detail is deliberate and necessary for the entire purpose of the piece, where on the other hand, one could take twenty selfies in a minute and throw half of them away the next minute when they are not found pleasing enough. Frida Kahlo has created some of the most well known and recognizable self-portraits, Self-Portrait with Thorn Necklace and Hummingbird is arguably one of her most famous works. Self-portraits, such as the one below, are meant to last. With the simple selfieRead MoreArt as an Embodied Imagination22095 Words   |  89 Pagescritical reï ¬â€šection are shaped by the nature of our bodies and our bodily interactions. We use three frameworks in order to clarify our understanding of the embodied mind—Merleau-Ponty’s (1962) concept of embodied existence, Lak off and Johnson’s (1999) theory of image schemata, and Fauconnier and Turner’s (2002) discussion of conceptual blending (a modiï ¬ cation based on Lakoff and Johnson’s work on image schemata). We base our analysis on the metaphorical and linguistic representation of embodiment processesRead MoreArt as an Embodied Imagination22095 Words   |  89 Pagescritical reï ¬â€šection are shaped by the nature of our bodies and our bodily interactions. We use three frameworks in order to clarify our understanding of the embodied mind—Merleau-Ponty’s (1962) concept of embodied existence, Lakoff and Johnson’s (1999) theory of image schemata, and Fauconnier and Turner’s (2002) discussion of conceptual blending (a modiï ¬ cation based on Lakoff and Johnson’s work on image schemata). We base our analysis on the metaphorical and linguistic representation of embodiment processes

Assess the Role of Lenin in the Success of the Bolshevik Revolutuion free essay sample

Lenin was a described by post-revisionist historian Robert Service as a ‘political warrior’ and a ‘power hungry politician’. Lenin aspired to achieve power and superiority over others, thus he founded a faction of the Marxist Russian Social Democratic Labour Party – The Bolsheviks in an attempt to overthrow the Provisional Government and gain rule over Russia â€Å"winning was everything for Lenin†Ã¢â‚¬â€œ ‘Lenin: a biography’, Robert Service. Lenin postulated that â€Å"by offering a democratic peace straight away, by giving land to the peasants straight away, by restoring the democratic institutions and freedoms trampled on and crushed by Kerensky, the Bolsheviks will form a government that no one will overthrow†¦Ã¢â‚¬  – this was the basis of the Bolshevik series of directives the April Theses, of which Lenin was the mastermind. Lenin’s April theses influenced the July Days and October revolution in 1917 and also allowed political amnesty for exiles. The attainment of the April Theses was aided by the growing dislike of the Provisional Government for it could not and was unwilling to offer the directives. Post revisionist McCauley claims that it was a combination of Lenin’s skill as well as conditions in Russia at the time that enabled the Bolshevik to gain power. The momentum of the Bolsheviks was highly influenced by Lenin’s hunger and determination for power, Service asserts â€Å"he was a sinuous politician in pursuit of his ideological goals† The Bolsheviks would not have apprehended rule if Lenin did not call for them to seize power in the wake of the reigniting of their fortunes subsequent to the Kornilov affair and the acquisition of masses in the Petrograd and Moscow Soviets. Christian admits that Trotsky and Lenin were a â€Å"formidable team. † H. R Cowrie argues with more strength that Trotsky was a critical component of the Bolshevik ability to seize power â€Å"On 7 November 1917, the precise and brilliantly manipulated seizure of power took place, with Trotsky the central figure in its execution. † However such assertions are slightly weakened due to various factors such as Trotsky’s deflection to the Menshevik which illustrates how Lenin’s role was more long term and significant, and Christians claims that â€Å"The critical element was the leadership of Lenin†¦ in 1917, he provided decisive leadership at critical moments. Lenin’s April thesis heightened his political role success in the success of the 1917 revolution, and furthermore was its prominent success in his Socio-Economic role. Lenin critically understood the prominence of the Peasant class which represented 89% of Russia’s population, and with the support of the peasants he also understood that it would guarantee success for the Bolshevik revolution. This heightens Lenin’s Socio-Economic role in the success of the Bolshevik revolution to a Substantial extent. However, Lenin’s role in the Bolshevik’s revolutionary success was aided by the inability of the Provisional Government to solve pressing economic problems and its alienation of support bases. In the duration of the time while the Provisional Government was inactive in resolving the issues facing the Russian population, Lenin was the saviour of the lower class offering solutions to the concerns of bread and land. Service claims that Lenin was â€Å"insidiously clever†, which is undoubtedly true as Lenin wielded the critical understanding of which impacts on the 89% of peasants can have a highly significant and favourable result. One of the most desirable commodities for the peasant class was land, which was critically pinpointed in Lenin’s decree 26/10/17 â€Å"The soviet authority will safeguard the transfer†¦ of all land†¦ to the peasant committees†¦Ã¢â‚¬  The Bolshevik April Theses, created by Lenin offered the attractive gain of â€Å"Peace, Bread and Land† to the peasants. As many of the peasants worked long hours conducting labour, at the end of the day they did not care for whom was in power over Russia, they only cared that they were being fed and they owned land. Christian capitalises the attractiveness of these reforms to the people and how they enabled the Bolsheviks to gain power. â€Å"The Bolsheviks could promise land for the peasants†¦ and improved supplies in the towns†¦Ã¢â‚¬  This enabled Bolsheviks soviet power â€Å"†¦ plus bread, land and peace. † The April Theses promised the introduction of Famine relief programs, nationwide Soviet control of all Russia’s industrial complexes, nationalization of banks and land reforms involving confiscation of land from the wealthy. Gill precisely claims that the aspirations of the Bolshevik party†Ã¢â‚¬ ¦ constituted a standard by which the general population could judge the provisional government. If the government were able to meet these aspirations it would gain popular support and consolidate its authority among the masses†¦Ã¢â‚¬  However, McCauley highlights that â€Å"The Provisional Government was broken on the racks of peace and land. One could not be solved without the other. † The inactivity of the Provisional Government allowed Lenin to capitalise and gain support for the Bolshevik party, significantly impacting it success in revolution. The policies of the Bolsheviks were calculated to obtain the support of the lower classes. It offered immediate â€Å"peace with annexations and indemnities† to the war weary soldiers and furthermore Lenin was able to attract support for the Bolshevik party from the workers by promises of nationalism of factories, an eight hour day, better food supplies and transport system and the destruction of the rich. Nationalist groups were attracted by a platform of nationalistic self-determination. Lenin’s promises in his writings of 1917 helped gain the support that enabled the Bolsheviks to obtain power in 1917. Lenin’s trait of being â€Å"insidiously clever† allowed him to socially and economically play a substantial role in the success of the Bolshevik revolution primarily due to his successful gain for Bolshevik support from the lower class. Being â€Å"insidiously clever† allowed Lenin to understand the power of propaganda and effectively summon popular support for the Bolsheviks. Culturally, Lenin had an extensive role in the success of Bolshevik revolution in 1917. However, to a minimal extent events such as the withdrawal of other parties and the demise of the Provisional Government aided Lenin in effectively summoning popular support for the Bolsheviks. Lenin was highly skilled in creating and implementing propaganda. He understood that the people of Russia, in general, at this stage were poor, illiterate and suppressed by landowners and industrialists. Thus they were easy target for his skilled Bolshevik propaganda. Under the rule of Lenin, the Bolsheviks employed vigorous programs of propaganda, infiltration and agitation. Underground newspapers, especially the Pravda were circulated. Actions such as this were made easy due to the Provisional Government’s freedom of publication. An example of the Bolsheviks inspiring the masses to gain support was illustrated in a poster from October 1917 – â€Å"Kerensky, at the demand of the aristocrat proprietors, the capitalists, speculators, marches against you for the purpose of giving back the land to the land owners and continuing the hatred and ruinous war. As a result of this Bolshevik propaganda created by Lenin, extensive infiltration of barracks, factory committees and new trade unions occurred, playing a significant impact in the success of the Bolshevik revolution. The Bolsheviks worked through the Petrograd Soviet in their rise to power using slogans such as â€Å"All Power to the Soviet† to appeal to the widest audience po ssible. Lenin had a firm understanding on the criteria of which propaganda must incorporate in its composition to gain support. By using simple phrases like â€Å"All Power to the Soviet† he was able to obtain complete control in the Petrograd Soviet. Service claims that everything about Lenin â€Å"reflected impatience and determination† This was demonstrated by Lenin’s actions of using propaganda to push forward revolution as he feared that Kerensky would take first action and attack the Bolsheviks. He called such delays idiotic and even threatened to resign from the Central Committee when the majority refused to take immediate action. (Sunny). However it was the actions of the Menshevik and left Socialist Revolutionaries that the ensured the Bolsheviks held power in isolation by the end of 1917. Subsequent to the November revolution these groups walked out of the congress in protest at the use of armed force and at the timing of the revolution – prior to the full development of capitalism. This resulted in the Bolshevik Left Socialist Revolutionary in charge of a diminished congress. Trotsky’s response â€Å"Go where you belong, to the rubbish bin of history† is a reflection on the fact that they had now left the Bolsheviks in control of Russia. Lenin’s effective utilisation of propaganda allowed him to play an extensive role in the success of the Bolshevik revolution. However, he was generously aided by the withdrawal of other powers and the demise of the Provisional Government, similarly he was generously aided militarily. Within the Military sphere, the extent of which Lenin played a role in the Bolshevik revolution in 1917 was considerable. However, the military success of the revolution was also built on the weakness of the Provisional Government and Trotsky who played an effectively highly significant practical role. Lenin was able to attract the support from the soldiers and the people of Russia through his April theses which addressed the issue of â€Å"Peace, Bread and Land† – Russian withdrawal from WWI and the conversion of armed forces to state militias controlled by the soviet. He promised that â€Å"if power is in the hands of the soviets, then no later than November 7†¦ a just peace will be offered to all belligerent peoples†. The Provisional government was unwillingly and due to its temporary/provisional state, it was unable to respond to the nation’s anti-war sentiments and offer the Russian populace peace. Which allowed the accentuation of Lenin’s actions to appeal to the people of Russia and gain support for the Bolsheviks. Alexander Guchkov – Minister for War in the PG asserts that â€Å"the Provisional Government had no meaningful power. † Due to the actions of Trotsky, the Bolsheviks dominated the proletarian militia of the Red Guards. Kronstadt naval base had been won over by July. The Petrograd garrison and much of the army followed after the Kornilov mutiny. Page described Trotsky as â€Å"†¦. Exhorter of the garrison troops, president of the Soviet, and field general of the November triumph, loomed up as a giant amongst men. Lenin insisted that his comrades in the capital to prepare the uprising while they still had a majority in the soviets and before Kerensky surrendered the city to the Germans due to his positivity that an armed insurrection was necessary to overthrow the provisional government. Lenin moaned â€Å"We must not wait! We may lose eve rything! † Lenin may have been the prodigious inspiration behind the Bolshevik coup but the actual planning of the event was the work of Trotsky, Stalin generously supports the role of Trotsky estimating that â€Å"†¦One may state without hesitation that the party was indebted first and foremost to Comrade Trotsky. Although Trotsky was the evident star during October and early November, the concealed force was Lenin. Just as Trotsky did, Lenin also felt that a golden opportunity had arrived with the rapid decay of the Provisional Government and the Political paralysis of the Mensheviks and SRs, an opportunity of which may not present itself again. It was only Lenin that could sway the party leadership that the time had arrived to grab power. This job was unconceivably difficult as the party’s central committee stood as a genuine consensus only through debate and ersuasion. Lenin described that the latter was like â€Å"picking up a feather†; controlling a c entral committee of wilful men was more like wrestling with an octopus. Lenin’s military influence played a considerable role in the success of the Bolshevik revolution in 1917. However he was assisted by his right hand man Trotsky and the weakness of the provisional government. This does not reduce the substantial extent of which Lenin contributed to the 1917 Bolshevik revolution.

The Principles and Management of Taxation - MyAssignmenthelp.com

Question: Discuss aboutThe PrinciplesandManagement of Taxation. Answer: Introduction: According to the Fringe Benefit Tax Assessment Act 1986 any form of benefit that is paid to the employees apart from the salaries and wages is regarded as the fringe benefit (Legislation.gov.au, 2018). however, the act lay down that there should be an association among the employer and the employee along with the provider of the fringe benefit tax legislation. This would help in keeping an account of the tax liabilities originating from such benefits provided for both the employer and the employee. As laid down under Section 6 of the FBTAA 1986 car provided to employee by the employer and the same is used for the private purpose altogether then it would attract car fringe benefit tax (Ato.gov.au, 2018). The car fringe benefit tax is applicable at any time of the day in regard to the occupation of the employee for the car held by the person or it is taken to be available for the personal usage of the employee or the associate. As defined under the sub-section 136 (1) of the taxation ruling MT 2027 usage of car by the employee which is not directly related to the course of generating the taxable salary of the associate would be regarded as the personal use. In order to arrive at the assessable amount of the fringe benefit of the car, the statutory method or the operating cost formula is employed. Additionally, section 10A and Section 10 B of the FBTAA 1986 transacts with the determination of the taxable value of the car based on the operating cost method (Ato.gov.au, 2018). Under sub-section 136 (1), the method of operating cost considers the cost that is sustained on the operations of the car and the details of the business journeys is required to incorporated in the log book if they are used for ascertaining the proportion of the private use of the car for implementing the operating cost method. Case Facts: In the present case study, Charlie is the employee of Shiny Homes Pty Ltd and has been provided with the car and the same would be liable for fringe benefit tax under the legislation. As evident Charlie used the car for both private and business purpose and under Sub-section 136 (1) it would attract fringe benefit tax. The decision laid down in the case of Lunney and Hayley v FCT (1958) stated that the travel from the employee home to the place of work is regarded as the ordinary private travel (Ato.gov.au, 2018). Additionally, the travel to the place of work is considered as the necessary pre-requisite. Charlie in this circumstance has travelled kilometres from his home to the place of work and the same cannot be regarded for fringe benefit since they were not in the course of generating taxable income. The private kilometres travelled by Charlie would not change the outcome since the place of work is regarded as itinerant in nature. There are two methods involved in computing the assessable amount of the fringe benefit tax namely the statutory method and the operating cost method (Deutsch, 2014). The statutory rate for computing the chargeable worth of the fringe benefit of the car is 20%. The statutory percent is multiplied with the base amount of the car in order ascertain the assessable value of the fringe benefits. The degree of private use of the car offered to the employer is not pertinent in the ascertainment of the assessable amount of the fringe benefit in statutory formula. Whereas under the operating costing method both the work and private purpose of the car is separated in determining the assessable amount of the car fringe benefit. The below stated statutory method is employed in determining the value of fringe benefit; Computation of Fringe Benefit Tax under Statutory Method Statutory method Taxable value of fringe benefits Particular Amount ($) Amount ($) Base value of the car 70000 Statutory rate @20% Car Available for Private use (Days) 196 Number of days in the FBT year 365 Taxable Value of the Car Fringe benefit 7517.81 The below stated operating cost method is employed in determining the value of fringe benefit; Computation of Fringe Benefit Tax under Operating Cost Method Operating cost method: Taxable value of fringe benefits Particular Amount ($) Amount ($) Petrol oil cost 14000 Repairs maintenance Cost 24500 Deemed Depreciation 17500 Deemed Interest 3955 Registration fees 140 Insurance Cost 560 Total operating cost 60655 Proportion of Private Use: Total kilometer run 80000 Work related Use 50000 Private related Use 30000 Private use (%) 37.5% Taxable value of fringe benefits 22745.625 The deemed depreciation is computed with the help of the statutory rate of 25 per cent by making use of the guidelines provided under section 11 (1) Calculation of Deemed Depreciation Particulars Amount Base value of car $70,000.00 Depreciation rate 25% Deemed Depreciation $17,500.00 Deemed Depreciation = (Base value of Car x Depreciation rate x 365)/365)) On the other hand, the deemed interest is computed by making use of the formula that is stated under the section 11 (2). The statutory interest rate being 5.65% for the year ended 2016/17. Calculation of Deemed Interest Particulars Amount Base value of car $70,000.00 Statutory Interest rate 5.65% Deemed Interest $3,955.00 As evident from the above stated computations the assessable amount of the car fringe benefit is lower under the statutory method than the operating cost method and amount incurred under the statutory method would be considered. In the later part of the case, it is noticed that Shine Homes hired car for Charlie during his Wedding and the value of the hire charged car would be considered as the taxable value and will be included in the fringe benefit tax. Additionally, the honeymoon accommodations that is paid by Charlies employer Shine Homes must be considered in the assessable value of the fringe benefit. Section 39A of the FBTAA 1986 lay down the number of conditions which is necessary required to be met prior to providing the facilities of the car parking to the employee by the employer (Kenny, 2014). Section 39A of the FBTAA 1986 provides that the car parking fringe benefit originates at the time when the car is parked at the premises of the car provider or the car is leased or under the control of the employee. In the present case study, it is found that the car is parked at the separate entity and does not result in the car fringe benefit tax. The below stated computations determines the fringe benefit tax for Charlie Computation of Fringe Benefit Tax Particular Amount ($) Amount ($) Taxable value of fringe benefits of car $7,517.81 Taxable value of fringe benefits for car hired exclusively for the honeymoon purpose of Charlie $1,000.00 Taxable value of accommodation of hotel $3,000.00 Taxable value of total fringe benefits $11,517.81 FBT rate 49% Taxable Value of Fringe Benefit $22,583.94 Fringe Benefit Tax $11,066.13 Conclusively it can be stated that the applicable case laws and pertinent sections of the FBTAA 1986 is applied in determination of the fringe benefit tax (Morgan et al., 2014). The use of car by the Charlie is regarded as the fringe benefit and would attract fringe benefit tax. As evident from the current case study of Allan and Betty they undertook the decision of tree change. Additionally, they decided to sell their house located in Melbourne in order to acquire the country home located in the Central Victoria and the same will be liable for any tax liability. However, according to the section 6-5 of the ITAA 1997 income derived directly from the business or profession will be considered for taxation (Sadiq et al., 2014). Similarly, the income derived by Allan and Betty as the part time accountant and the Locum doctor will attract tax liability under the section 6-5 of the ITAA 1997. The case study evidently puts forward that Allan was wide known among his elderly clients as the locum doctor and charged fees from the patients that visited him. He received a large number of homemade cakes and food from his patients in the form of token for appreciation. It is worth mentioning that cakes and food does not attracts tax liability since they did not possess the nature of commercial goods nor having any commercial value (Woellner et al., 2014). Apart from this Allan did received wine from one of his customer that contained commercial value of $36. Therefore, the value of wine that is received by Allan will attract tax liability and will be included in the taxable revenue in respect of the ITAA 1997. The taxation ruling of TR 97/11 is concerned with the determination of the individuals indulged in business activities (Woellner et al., 2014). The taxation ruling of TR 97/11 helps in distinguishing the differences associated with business and hobbies which is listed below; The objective of the activity forms vital element in ascertaining whether the activity constituted business or hobby. On finding that the activity holds business objective then the same will be considered as the business activity. The purpose of the business is to derive profit while the hobby does not holds such purpose. Business activities generally attracts large number of capital investment whereas hobby does not contain any capital investment. The business activities contain of the employer and employee relationships however under hobby there is no such relationships exists. To conduct business there is a need for premises, however no such premises is required in performing the hobby. As held in the case of Cooper Books Pty Ltd vs. Commissioner of Taxation of Commonwealth of Australia the court in its decision has stated the necessary criteria to distinguish between the business activities and the hobby. On finding that the hobby of the tax payer transforms into the business activities and derives profits from the same then it will attract tax liability for any amount of income derived from the business (Frecknall et al., 2014). As evident in the present case of Allan and Betty the hobby of gardening has transformed into the business activities and derived the revenue of approximately $500 to $600 from the sale of Marmalade will be liable for taxation. Similarly, the barter system of Allan and Betty will additionally attract tax liability in respect of the ITAA 1997. The transactions of the barter system are subjected to the provision of the taxation under the ITAA 1997 and GSTR1999 given that the transactions holds the nature of the business transactions (Miller Oats, 2016). The commercial transaction under the barter system would be considered at with the transactions conducted under the cash and credit. Income derived from such transaction would attract tax liability under the ITAA 1997 and GSTR 1999. The barter system set up Allan and Betty will be considered in respect of the cash and credit transaction and would be liable for income tax and GST. Reference List: Deutsch, R. (2014).Australian tax handbook 2014. Pyrmont, NSW: Thomson Reuters. Frecknall-Hughes, J. (2014).The Theory, Principles and Management of Taxation: An Introduction. Routledge. Fringe Benefits Tax Assessment Act 1986. (2018).Legislation.gov.au. Retrieved 6 January 2018, from https://www.legislation.gov.au/Details/C2016C00276 Kenny, P.Australian tax 2014. Legal Database. (2018).Ato.gov.au. Retrieved 6 January 2018, from https://www.ato.gov.au/law/view/document?docid=PAC/19860039/7 Legal Database. (2018).Ato.gov.au. Retrieved 6 January 2018, from https://www.ato.gov.au/law/view/document?docid=MTR/MT2027/NAT/ATO/00001 Miller, A., Oats, L. (2016).Principles of international taxation. Bloomsbury Publishing. Morgan, A., Mortimer, C., Pinto, D.A practical introduction to Australian taxation law. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Ting, A.Principles of taxation law 2014. TD 2016/7 - Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2016 (As at 18 May 2016). (2018).Law.ato.gov.au. Retrieved 6 January 2018, from https://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD20167%2FNAT%2FATO%2F00001%22 Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D.Australian taxation law select 2014. Woellner, R., Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D.Australian Taxation Law 2015.

Pharmacy Education in India and Bengal free essay sample

The Role of Pharmacists as indicated by WHO is the acquisition, control, distribution and rational use of Drugs to extend the use of best Drugs in the Rural Health care along with other levels of health Care System. Effective medicines, as they observed can be practicised by an efficient Drug Management only. To deal with the supply, dispensing of Drugs and Health Appliances in keeping with the needs of the people of the present century. To formulate proposals for necessary development of health care system with the needs of the people of West Bengal. Among the series of roles the Pharmacist deals with along with some of their most important roles which are prescribed by the WHO. To attend these roles affectively the different foreign countries have prescribed their qualifications upto the university level and in Bengal presently, B. Pharma, M. Pharma M. Tech (Pharma) is available and D. Pharm. being the minimum need. But all these higher courses are regular courses and the practicing pharmacist mainly those who are Diploma holders are not getting the opportunities due to non implication or existence of yet any distinctive Govt. Policy to attend the college regularly for updating the educational qualification. With advancement in every field, the profession of pharmacy has also witnessed tremendous changes. The community expects more professional services from pharmacists and not as just drug sellers. There are many community pharmacists serving the country with just D. Pharm. Qualification and in West Bengal this situation is more worse as they are belongs to D Category mainly unqualified personnel who are not well equipped with adequate information. In the whole West Bengal there are more than 44000 retail pharmacies and in most of these drug stores, the medicine is dispensed by D category pharmacists. Based on the provisions of Pharmacy Council of India, (PCI) the West Bengal Pharmacy Council had given D category certificates to Class VIII passed people of those migrated from Bangladesh and Myanmar after Bengal division in 1905 on consideration of livelihood. About one lakh D category certificate holders secured jobs in private pharmacies and hospitals by using these certificates till 1978. Even now most of the retail pharmacies in West Bengal are managed by these D category pharmacists and the certificates were issued only till 1978. Currently their number is 77234 and all are aged. The pharmacy council of India has taken a decision to discontinue the D. Pharm. course soon. India being one of the developing countries is yet to meet the needs of people as basic education, health, hygiene etc. Most of our people live in rural areas and do not have basic facilities such as primary health centers, clinics or even approach roads. This rural population including the urban population needs multifarious activities from pharmacists. The PCI defines Pharmacy as â€Å"a profession which is concerned with the art and science of preparing from natural and synthetic sources, suitable and convenient materials for distribution and use in the treatment and prevention of disease. It embraces a knowledge of the identification, preservation, combination, analysis and standardization of drugs and medicines besides synthesis of new drug molecules, manufacturing of various dosage forms, (Liquid orals, powders, tablets, capsules, ointments, injections, ophthalmic products, etc. quality control, clinical trials, bio-availability, research, side-effects, compatibility, in-compatibility, indications, contra-indications, pharmacokinetics, pharmacodynamics, toxicology etc†. But the role of PCI in whole India is like deaf and dumb and silent and also suspicious. The managers of PCI should be changed immediately for the future betterment of Pharmacy. A Flashback: Germination of Pharmacy Education The history of pharmacy education in India is as old as when the country was being gravitated towards British Emperorship. A wind of revolution had been started to innovate something different in the education system of Indian Medical Services. Upto the middle of the nineteenth century, the pharmaceutical education and training remained in a state of neglect. The scenario of pharmacy practice was pathetic. The dispensing of prescriptions continued to be carried out by compounders, who had a low level of preliminary training and education. The compounders were lowly paid professionals. There were a few European trained pharmacists who were employed by private firms. The seed of the pharmacy education in India was sown first by Medical College, Madras in 1860. Steps were taken to start pharmacy classes to impart pharmaceutical skills for the students qualifying for medical degrees or diploma or hospital assistance ship. The steps proved to be useful for the students intending to qualify as chemist and druggists. Broadly it was copying the practice as it prevailed at the time in Britain. The classes continued with increase of the duration of study to 2 years and entry qualification being made matriculation in due course. The Materia Medica proved supportive to boost up the pharmacy education. The students were taught Materia Medica and instructed in the mode of preparing the principle compounds of the Pharmacopoeia and Materia Medica. In the middle of the nineteenth century these professionals got scientifically educated and trained. Initially the chemist and druggist class at Madras Medical College didnt get popular and attracted less than half dozen students per annum. The reasons could have been the limited prospects of employment for the so qualified personnel. Voices were raised favoring the view that the present chemist and druggist course be washed out. However the class remained in operation and received Government sanction for continuance in the Madras Medical College as a permanent arrangement. The curriculum of studies was revised with inclusion of study of organic chemistry also. After that the course underwent various revolutions at many times and also started in some other universities like Medical College, Visakhapattnam. The pharmacy education in India was going to pass through a mutation when the founder of Banaras Hindu University Mahamanya Pt. Madan Mohan Malviya met Prof. M. L. Schroff and Mahamana offered him to join B. H. U. By the untiring efforts of Prof. M. L. Schroff in July 1937 Pharmaceutical Chemistry and Pharmacognosy were introduced as the subjects for B. Sc. degree. Since then there has been no looking back. Pharmacy came to be recognized as a well-established course with fruitful outcomes. Current Scenario of Pharmaceutical education plays a very prominent role in attaining sustainable and equitable development of a country. The curriculum of the degree in some developed countries (B. Pharm. usually requires 5 academic years of study. In most of the European countries successful completion of a university degree leads to a one-year internship. The formal pharmacy education in India (3 year degree in BHU) dates back 1932, and since then, there has been a continuous growth in number of such institutions. As per PCI 2005 diary calendar, the total numbers of recognized degree institutions are 220 with intake of 1 2506 students. And as per AICTE, the total numbers of degree colleges are 445 with the intake of 24672 students as well 30 institutions for the post graduation in various fields. The number of accredited institutions like the National Institute of Pharmacy Education Research (NIPER) is very few. Faculty strength and its quality is a problem. The education system is not geared for the WTO era. Management is not proactive in providing facilities and necessary educational environment. National pay scales are not fully implemented and hence good academia is missing. There are a few centers of excellence where students get all the facilities and are well placed after their graduation. In the next decade, pharmaceutical industries will scout for pharmacy graduates who are inclined to research. Therefore, pharmacy colleges must appoint the right faculty. In this regard the Pharmacy educational system is more pathetic and neglected. Out of the total 10 pharmacy colleges in the state, eight colleges are under private management. In the remaining two, one is a government college and other is self-financed. The 3 Diploma Colleges like Kalyani, Bankura and Jalpaiguri are under Director of Health Services ( DHS) and only one Degree college in the whole state at Jalpaiguri is under the Director of Medical Education( DME) under Govt. f West Bengal Department of Health Family Welfare and rest of the Diploma Colleges are under Polytechnic, i. e. Department of Technical Education, Govt. of West Bengal. All the Colleges should be immediately brought under one umbrella and must have to be promoted as per WHO and other International guidelines to Degree Colleges to provide the quality services to the people of this state which is being neglected and suppressed during the left regime. Ed ucation Standards at Present There is no doubt that currently there is enormous gap existing between education and practice of pharmacy. Most of the academic institutions providing education in pharmacy are away from practice environment. The overall basis of pharmacy education is still extrabiological synthesis, physicochemical studies, analysis, and manufacturing aspects of drug. It is a common feeling that the medical practitioner is better placed for pharmacists job than the pharmacists themselves. The dispensing services are poor. The syllabus and duration of the two-year diploma course in pharmacy education in India is completely outdated and irrelevant in the present industry context. It is a heterogeneous mixture of clinical and industrial subjects. Since clinical subjects are there PCI comes into the picture and AICTE came in because of industrial orientation of pharmacy syllabus. Pharmacy as a nascent science developed like this in the last century. During 1940s and 50s, hospitals and industries were established in large numbers in India. Consequently, pharmacists and pharmaceutical chemists were required in huge numbers. Hence pharmacy education was developed in such a way to satisfy the requirement of industry and hospital. Short-term compounders and or D. Pharm. ourse to satisfy the needs of hospital and medical shops and B. Pharm. course for the industry were started. This is proved by the fact that in the last few decades D. Pharm. holders are not employed by the industry and B. Pharm. holders are not in many numbers in hospitals or medical shops. In the West, pharmacy education is patient-oriented and is responsible for Healthcare Management, while in Ind ia pharmacy education is industry-oriented. Nearly 55 per cent of the jobs are available in the industry sector while 30 per cent in education. There are only three per cent jobs in healthcare. There must be revolutionary changes in the healthcare system e. g. making laws and Govt. Policies for appointing pharmacists at each Primary Health Centre and government hospitals. There should be adequate staff in the state drugs control departments for better control of drug distribution system. It is crystal clear that separation and improvement of clinical and industrial subjects in the pharmacy syllabus is a compulsion of the time. But it is yet to be completed, that is why there is such a situation and a lot of infighting among government authorities. Present B. Pharm. syllabus can be divided into 2 major courses like B. Pharm (Clinical) and B. Pharm (Industrial) as it has been already decided to abolish D. Pharm. course. Maximum states have already taken suitable measures including Central Govt in this regard except West Bengal. Such an arrangement will increase the confidence and competitive skills of pharmacy graduates among health care team and technocrats and some sort of specialization during under graduation itself. If two B. Pharm. ourses are created as above, needless to say clinical course can be controlled by PCI and industrial course by AICTE. Private college managements can opt for any one of the courses. If any college wants to run both the courses they should accept both masters, there is no other go. Existing D. Pharm. Colleges who are in the verge of closure can adopt B. Pharm. (Clinical) and continue to serve the profession. This stunted growth of professional pharmacy in our country is the result of misplaced be lief that profession is same as vocation. This belief has kept Indian pharmacy academics completely focused on industrial pharmacy at the cost of real – community pharmacy. While the justification for focusing pharmacy education on Industrial Pharmacy after attaining national freedom was valid, its review to make it relevant in contemporary scenario is already too late. Our present system has produced half a million qualified pharmacists but not many trained professionals. This has effectively led to a situation where neither there is a need felt by the society nor is there anyone available to fulfill that professed need. This situation feeds on itself to such an extent that any attempt to keep ones knowledge updated and work professionally has strong economic disincentives in Indian retail pharmacy practice. Gravity of the situation dawns upon us when we think about petitions filed in High courts that propose scrapping of the Pharmacy Act because the pharmacists according to petitioners do not play any role other than selling the drugs like all other commodities. There is virtually a complete lack of any training or incentive to professionalise – as a result of which even the most enthusiastic pharmacists gradually convert into mere traders. The uninspiring implementation of statutory provisions has led to a cancerous proliferation of retail drug shops and the situation now threatens the profession itself. The retail pharmacist shall be relevant to the society `only if he can make a difference to the patient by providing him information about drug usage to achieve better outcome than the patient obtains by uninformed usage of drugs. We the members of this West Bengal Progressive Pharmacist Association very much concerned and worried regarding the future of this knowledge based profession which is being more degraded and lost every respect in the society due to previous Govt. egligence and dirty politics which we do strongly hope and desire that our respected and beloved Didi and her eminent and efficient associates will not walk and follow the same path. Apart from whatever else is taught in pharmacy colleges under the garb of Pharmacy Practice- I feel the following are mandatory subjects: Pharmaco-therapeutics, Communi cation skills and Hands down training on computer operations. Every Pharmacist must be trained and experienced in working as a health-care team member and this factor is not to be underestimated in the formal education design. Driving an automobile can be learnt only in an automobile -on a road. Or you at least need a simulator to learn driving. Similarly, pharmacy practice cannot be taught in an institution that has no affiliation with a patient-care set up. This fundamental principle must be kept in mind before a Pharmacy Practice course is conceived. The pharmacy teachers community should take notice of this critical and important issue and involve a cross section of practicing pharmacists to review and suggest a relevant curriculum. Any further delay will diminish whatever slim chances we believe we have today of projecting Pharmacy as a socially relevant profession. The main aims should be in this regard are: †¢ Minimum qualification should be B. Pharm as Pharmacist. Present Diploma Holders should be given immediate chance for higher qualification as a part of continuous Medical Education through T. R along with ACP and other suitable promotions in their service. †¢ To prescribe minimum standard of education required for qualifying as a pharmacist i. e. framing of Education Regulations prescribing the conditions to be fulfilled by the institutions seeking approval of the PCI for imparting education in pharmacy. To ensure uniform implementation of the educational standards through out the country. †¢ To approve the courses of study and examination for pharmacists i. e. approval of the academic training institutions providing pharmacy courses. The curriculum of pharmacy education has been designed to produce the following professional categories of pharmacists; †¢ Community and hospital pharmacists who will work as an important link between doctor and patient and will counsel the patient on various facets of drugs like usage, side effects, indication, contra-indications, compatibilities, in-compatibilities, storage, dosage etc. Specialist in research and development i. e. research of new drug molecules, biotechnical research etc. †¢ Occupational specialist (industrial pharmacist engaged in pharmaceutical technology) i. e. manufacture of various dosage forms, analysis and quality control, clinical trials, post-marketing surveillance, patent application and drug registration, sales and marketing. †¢ Academicians i. e. Teachers of Pharmacy education. †¢ Manager and Administrators of Pharmaceutical Services working for various regulatory authorities and pharmaceutical systems. Future: An Overview In the future, drug treatment will be increasingly and confidently tailored to the individual through the help of specific diagnostics. Many new drugs will be given parenterally and targeted for specific diseases. The pharmacists will need to adapt to this changing pattern in order to be seen by the patient as part of health care team. However in spite of many lacunae in pharmacy education system, the fact cannot be overlooked that tremendous development in the field of new drug discovery and research activities, has taken place. Research centers attached with pharmaceutical institutions have played a major role in this regard. Notable among them are BRNCRC, Mandsaur; TIFAC CORE in JSS College of Pharmacy, Ooty; TIFAC CORE and ACCUNOVA in Manipal College of Pharmaceutical Sciences, Manipal and many more. These steps taken at present to upgrade the pharmacy education must be maintained for proper development and utilization of the course. Apart from these, emphasis should be given on fields like Biotechnology, Bioinformatics, Clinical Trials, Drug Regulatory Affairs (National and International). Conclusion Overall, the education system is based not only on infrastructure but also on the teachers, immorality and mismanagement has taken over education. Pharmacy teachers, have to regulate themselves, update their knowledge, deliver excellence and inspire students by adapting values, time management is the other factor that they must bring in their own personality. Education, which they have to deliver, must be of highest standard so that the upcoming pharmacists should not be a liability, but should be able to deliver excellence at national and international levels. â€Å"Success can not be harvested until and unless its seed is sown†