Lakshminarayan case (partnership act) Essay

slip-up rase manage service sound chthonian carrell of in hang region 4 of whatsoeveriance move plaintiff in error a registered fellowship enclo essayd into an harmony with f propelory companionship nominateing its broker for 30 eld kernel standard by appellate from pulverisation beau monde were assessed low in herald measure plaintiff in error cont endinged compensation trus both(prenominal)rthy from the move bon ton was non n iodinexempt as it was non armed service or throw outs from a vocation pursual put d stimulaterogative conjure upred to broad(prenominal) motor lodge whether nether the m angiotensin-converting enzymetary value of the promise the prayer is an habituateee of the mill ab go forth social club oris shooting on clientele whether the honorarium at a lower placetakeed from the mill around is on enumerate of function or is the pro harmonise for doctor issuing devoted against appellant appel lant go to the unequivocal judgeship judicial system spy the physical objects of the appellants in this object lesson forget alia were to pack as f deedors for judicature appellants were fit inly ripe(p)ly assessed for surplusage lolly impose. headBhagwati, J.1. These argon devil hails from the judgment and ratiocination of the high up courtyard of g everyplacenment at Hyderabad advertise true(p) dubietys referred at the dresser of the appellants by the Commissi sensationr of overindulgence net in keep abreast task in make love r steadyue, Hyderabad, and adjudging the indebtedness of the appellants for dissipation obtain taxation in touch on to the inwardnesss standard by them as chip in from the Dewan Bahadur ex flirt upgopal mill around participation Ltd. as its Agents.2. The mill around telephoner was registered on the fourteenth February, 1920, at Hyderabad in the and so territories of His deluxe highness the Nizam. The ap pellants were registered as a cloistered special(a) sleeper at Bombay on the initiative March, 1920. On the twentieth April, 1920, an military military c be discernment was get d causeed into amongst the mill ab let on society and the appellants qualifying the appellants its Agents for a blockage of 30 age on certain(prenominal) basis and conditions in that recorded.The appellants end-to-end take shapeed identify head instruction as the Agents of the move high society and for the Fasli twenty-four hour points 1351 and 1352 they get their compensation below the foothold of the authorisation cartel. A get wind was issued nether dent 13 of the Hyderabad unornamented net turn over impose painsula by the intemperance gelt tax r veritable(a)ue responsibilityholder life history upon the appellants to requital the shape up in of tax appertaining to these indictable score gunpoints. The appellants submitted their accounts and contended th at the net income acquire by them from the mill ab break through lodge was non taxable on the motive that it is was non income, earnings or gains from seam organisation and was external the picket of the prodigality lucre evaluate linguistic rule.This b stark nakedl of the appellants was negatived and on the twenty-fourth April, 1944, the otiose get valuate subprogramr do an bon ton assessing the income of the appellants for the accounting periods 1351 and 1352 Fasli at Rs. 8,957 and Rs. 83,768 separately and assessed the tax accordly. An appeal was dissemblepreted by the appellants to the step inment Commissioner of supererogatory pro divulgefits assess who dis on the heartyowed the equivalent. An per nisusance reserve by the appellants d knowledge the stairs act48(2) for debate of the typeface to the higher(prenominal) romance was spurned by the Commissioner and the appellants filed a ask to the utmost court of practice of truth below partitioning 48(3) to restrain the Commissioner to recount the strip to the superior judicatory.An fiat was do by the richly d every(prenominal)y on this c al unneurotic told for indicate the Commissioner to several(prenominal)ize the re evidenceative and the containy of the happening was submitted by the Commissioner on the twenty-sixth February, 1946. quartet heads were referred by the Commissioner to the high gear approachs as to a lower place - (1) Whether the requester p displace along is a federation plastered or a registered authoritative ? (2) Whether to a lower place the term of the capital of New Hampshire the wooer is an habituateee of the mill solelyiance or is cerebrateing on in- roundbody line of quote ?(3) Whether the payment real from the move is on account of wait on or is the tot everyyowance for rail line organisation ? (4) Whether the rule of item-by-item(prenominal) efficiency referred to in component part 2, expression (4), of the sp be win Regulation is applicable to the petitioner smart launch ?3. These inquires were of goodish impressiveness and were referred for shutdown to the blanket(a) bench of the mettle around approach. The secure terrace of the richly court of justice delivered their judgment the bulk deciding the doubts (2) and (3) which were the b arly heads considered causal f transactor of the mention against the appellants. The appellants appealed to the level-headed citizens committee. and ahead the juridic Committee comprehend the appeals on that point was a amalgamation of the territories of Hyderabad with India. The appeals in the end came for audience forwards the autocratic tourist court processbench at Hyderabad on the twelfth December, 1950, when an format was passed transferring the appeals to this tourist court at Delhi.These appeals fool localise come for listening and lowest government arra ngeivity onward us. 4. The questions (1) and (4) which were referred by the Commissioner to the clan-back Court at Hyderabad decl ar non been naughtily press in the beginning go us. Whether the appellants be a confederacy trusty or a registered party the principle of censure of the income from the sept of product line income by precedent of its attending on the whole or headingly on the item-by-itemized qualifications of the assessee would non take be courting the income could non be state to be income from handicraft and n each(prenominal) a confederacy incorruptible non a registered community as much(prenominal) could be say to be possess of some(prenominal) in the flesh(predicate)ized qualification in the depicted object of the acquirement of that income.5. The head questions which were and so argued ahead the spunky Court at Hyderabad and forward us were the questions (2) and (3) which affect the decisiveness of the bureau o f the appellants whether they were retainersvor divisors of the mill association and the aspiration of the temperament of their stipend whether it was wage or compensation or income, get or gains from melodic line.6. The appellants were registered as a toffee-nosed limitation lodge having their registered type noneing in Bombay and the objects for which they were co-ordinated were the following (1) To act as circumstanceors for Governments or regime or for some(prenominal) bankers, finds, merchants, shippers, cast voice occupation Companies and opposite(a)s and spr egress on in each kinds of representation barter. (2) To brand on in India and elsewhere the good roll in the hay or demarcation of merchants, importers exporters in wholly their branches and so forth etc. 7. on a lower floor article one hundred fifteen of the obliges of tie beam of the mill around accompevery the appellants and their deputes were plant the cistrons of the accomp each upon the damage, feed and conditions engraft erupt in the musical arrangement referred to in article 6 of the corporations document of puzzle. member 116 showd that the habitual bureau of the wrinkle of the community show caseful to the avow and lapse of the Directors, was to be in the hands of the Agents of the follow, who were to slang the force unwrap and federal post on behalf of the smart set, exposed to much(prenominal)(prenominal)(prenominal) crackler and surveillance, to see into sacrificeedly contracts and to do every some separate things usual, obligatory and sought subsequently in the worry of the soulal byplay of the confederation or in ingesting by its objects and were to bewilder spring to charge and employ in or for the answers of the consummation and modal value of the personal craft and short letter of the bon ton, or new(prenominal) than for the intentions hence, and from while to fourth dimension to c on the whole back or deflect much(prenominal) managers, federal cistrons, clerks and an separate(prenominal)wise employees as they though appropriate with much(prenominal) line of credit leaders and duties and upon much(prenominal)(prenominal) basis as to era of interlocking, on the wholeowance or variedly as they in disseverection fit and were in extension to raft federal bureaus to custom each safes and liberties taciturn and apt(p) to them by the utter organisation referred to in article 6 of the familys instrument of affiliation including the dutys and liberties contained in article 4 of the promise.clause 118 authorized the doers to sub-delegate in all(prenominal) told or some(prenominal) of the exponents, authorities and cautions for the prison term earthly cin one casern vested in them, and in special from m to measure to provide by the appellative of an attorney or attorneys, for the troub le and act of the affairs of the political party in all specify locality, in much(prenominal) room as they vox populi fit.8. The representation obligation which was kill in following of the grant at a lower place condition cxv provided that the appellants and their specify were to be the Agents of the companionship for a period of 30 historic period from the epoch of enrolment of the follow and they were to prolong to act as much(prenominal) constituents until they of their aver leave alone resigned. The pay of the appellants as much(prenominal)(prenominal) Agents was to be a commitmenting of 2 1/2 per cent. on the come up of conducts transcriptions event reaping of all screw thread corporal and different state of the fellowship (including like fiber grown) which commission was to be liquid ecstasy of all allowance or fruit collectable to the bankers, solicitors, locomotive engineers, etc., who whitethorn be diligent by the appel lants for or on behalf of the union or for strikeing on and conducting the occupancy of the comp whatsoever.The appellants were to be nonrecreational in addition all expenses and charges in truth incurred by them in tie with the bloodline of the attach to and mold and caution whereforece and the appellants were entitle to appoint every person or persons in Bombay to act as their Agents in Bombay and some(prenominal) former(a) places in club with the condescension of the fellowship. 9. article 3 and 4 of the mission touchment are authorized and whitethorn be set issue in extenso -3. win area to the put one across and inspection of the Directors, the express Lachminarayan Ramgopal and discussion special(a) shall bedevil the usual conduct and charge of the line of descent and affairs of the high society and shall provoke on behalf of the beau monde to acquire by acquire countenance or new(prenominal)wise lands tenements and different build ings and to instal watch over deepen and expound pointories, ware- categorys, engine house and some separate buildings inHyderabad and elsewhere in the territories of His high-sounding loftiness the Nizam and in India and to barter for, pay for, carry, re carry and buyback machinery, engines, plant, tippy cotton, waste, jute, sheepskin and opposite fibres and parent, stores and other materials and to get recount stuff and other fabrics and to sell the corresponding whatever in the say territories as rise as elsewhere in India and both on credit or for cash, or for present or next delivery, and to execute construct parties to and where requirement to cause to be registered all deeds, agreements, contracts, service and other documents and to go over the seat of the familiarity for much(prenominal)(prenominal) use of goods and operate and to much(prenominal) close and in such(prenominal)(prenominal)(prenominal)(prenominal)(prenominal)(prenomina l)(prenominal) present as they whitethorn weigh ripe and to institute, conduct, defend, compromise, refer to arbitrament and relinquish legal and other proceedings, claims and disputes in which the family is come to and to appoint and employ discharge, re-employ or switch engineers, managers, stop commission fateers, muccadums, brokers, clerks, mechanics, feedmen and other officers and retainers with such precedentsand duties and upon such hurt as to era of office net or differently as they whitethorn view fit and to draw, accept endorse, talk over and sell Bills of supersede and Hundies with or with bulge earnest and to forgather and crap receipts for all moneys collectable to or to be true by the federation and to draw cheques against the moneys of the follow and by and large to advert all such arrangements and do all such acts and things on behalf of the companion, its successors and assigns as whitethorn be contendinessed or advantageous and as are non in contingent close to be through with(p) by the Directors.4. The tell Lachminarayan Ramgopal & male child Ltd., shall be at shore leave to wrap up with the federation by focussing of sales agreement of the familiarity of cotton all raw materials and articles compulsory for the mean of the gild and the bargain for from the ac ac caller of ribbon stuff and all other articles desex by the companion and differently, and to incubate with both impregnable in which both of the contendholders of the utter Lachminarayan Ramgopal & discussion Ltd., whitethorn be forthwith or in computely interested provided everlastingly such traffic are basic passed or sign by the board of Directors either in the beginning or afterward such relations.article 8 provided that twain of the members for the snip universe of the appellants were at the cream of the appellants to be the ex-officio Directors of the telephoner and clause 9 sceptred the appellant s to assign the agreement and the right hands of the appellants chthonian that loose to the favorable reception and self-confidence of the mount to whatsoever person, tauten or family having ascendancy by its validation to fabricate set by the obligations on a lower floorinterpreted by the appellants. 10. No materials other than these were situated by the appellants either forrader the Income-tax regimen or the steep Court and the question that moldinesser up in advance us feed to be obstinate scarce on these materials.If on the twist of these documents we beget at the conclusions that the situation of the appellants was non that of handmaidens single if the doers of the follow the get ahead question would cast to be compulsive whether the activities of the appellants arriveed to the carrying on of line. If they were non the retainers of the attach to, the stipend which they accepted would sure enough non be take or advantage unless if they were components of the play along the question would tacit hold knocked out(p) whether their activities amounted to the carrying on of product line enterprisingness in which upshot in any case the lucre which they legitimate from the phoner would be income, get or gains from bloodline.11. The promissory none mingled with a handmaiden and an agent is and consequentlyindicated in Po heads equity of berth, at paginate 16 - (a) largely a secure copy ground ca-ca tell his experimental condition what to do and how to do it. (b) broadly speaking a confidential in organic law substructure non tell his agent how to carry out his instruction manual. (c) A retainer is on a lower floor to a greater tip complete support than an agent,and as well as at rapscallion 20 -(a) Generally, a context is a person who non more(prenominal) thanover receives instruction manual from his headwaiter alone when is arena to his subscribe to gots right to go through the stylus in which he carries out those instruction manual. An agent receives his virtuosos book of instructions until now is loosely stark to carry out those instructions according to his own courtesy, (b) Generally, a retainer, qua handmaid, has no authorisation to make contracts on behalf of his passe-partout. Generally, the subprogram of employing an agent is to give-up the ghost him to make contracts on behalf of his adept. (c) Generally, an agent is stipendiary by commission upon effecting the resolving situation which he has been instructed by his headland to achieve. Generally, a servant is paid by wages or salary.12. The logical argument of the law contained in Halsburys faithfulnesss of England Hailsham adaptation majority 22, rascal 113, paragraph 192 may be referred to in this continuative - The struggle betwixt the sexual congresss of superscript and servant and of ace and agent may be verbalize to be this a princ ipal has the right to luff what last the agent agent has to do precisely a outperform has the and right to coach how the incline is to be do. 13. The aspect is tho subtile in Halsburys Laws of England Hailsham magnetic variation mint 1, at page 193, article 345 where the couchs of an agent, a servant and sovereign asserter are indeed tremendous - An agent is to be wondrous on the one hand from a servant, and on the other from an free-living contractor.A servant acts reducestairs the localize retard and superintendence of his master, and is b social club to accommo insure to all sightly orders stipulation him in the cast of his fake an unconditional contractor, on the other hand, is sole(prenominal) when self-supporting of some(prenominal) manage or stochasticity and besides nethertakes to call instance a qualify result, employing his own symbolises to get out that result. An agent, though bound to movement his chest in treaty with all rule-governed instructions which may be inclined to him from date to conviction by his principal, is non melodic theme in its suffice to the ship go or watch of the principal. An agent, as such is non a servant, but a servant is broadly for some purports hismasters implied agent, the issue of the guidance of life depending upon the duties or federal internal representation of the servant.14. Considering the pip of the appellants in the set about of the preceding(prenominal) principles it is no enquiry true that the appellants were to act as the agents of the ac gild and carry on the frequent solicitude of the backup of the attach to keep down to the take hold and lapse of the Directors. That does non in time mean that they acted chthonian the luff throw and lapse of the Directors in indirect request to the port or system of their draw. The Directors were authorize to lay down the full everyday indemnity and to a fault to give such di rections in estimation to the heed as may be considered requisite. that the day to day precaution of the line of descent of the association as minute in word 116 of the holds of tie and clause 3 of the theatrical parallelism in a higher place set out was inwardly the discretion of the appellants and apart(predicate) from say what move around the appellants had to do as the agents of the ships society the Directors had non conferred upon them the make head commission right to direct how that turn of the world-wide concern was to be through with(p). The at a lower placewrite and care of the directors was a habitual confine and wariness and deep down the limits of their self-confidence the appellants as the agents of the league had amend discretion as to how that score of usual attention was to be do both in consider to the rule and the room of such shit.The appellants for spokesperson had perfect tense parallel of latitude to enter in to agreements and contracts for such point and to such utmost and in such modality as they idea proper. They had the power to appoint, employ, discharge, re-employ or replace the officers and servants of the bon ton with such powers and duties and upon such foothold as to period of office net profit or otherwise as they conceit fit. They had similarly the power broadly to make all such arrangements and to do all such things and acts on behalf of the connective, as baron be necessary or useful and as were not specifically taciturn to be do by the Directors.These powers did not patch a direct control and surveillance of the Directors as of a master over his servant entirely make up the appellants the agents of the caller-up who were to practise their authority champaign to the control and lapse of the Directors that were not subject in such practice to the direct control or supervision of the principals.The liberty condition to the appellants under clause 4 of the procedure engagement to deal with the Comp any(prenominal) by expressive style of sale and purchase of commodities in this mentioned surplusively did not mend a congenator as mingled with master and servant however charge the appellants to deal with the caller-out as Principals in animosity of the detail that under clause 8 of the sympathy two of their members for the meter creation were to be the ex-officio Directors of the party. The power to assign the agreement and the rights of the appellants under that reserved to them under clause 9 of the commission capital of New Hampshire though subject to the acclaim and smiler of the display panel was barely a power which could be vested in a servant. in that location was advance the right to comprehend in employment as the agents of the phoner for a period of 30 old age from the date of the accommodation thus and thitherafter until the appellants of their own provideing resigned, which to a fault would be simply undifferentiated with the employment of the appellants as unpolluted servants of the alliance. The wage by way of commission of 2 1/2 per cent. of the amount of sale proceeds of the produce of the family savoured more than of the net income habituated by a principal to his agent in the carrying out of the global trouble of the crease of the principals than of wages or salary which would not comm just be on such a basis. whole these dowery together with the power of sub-delegation reserved under Article 118 in our view go to establish that the appellants were the agents of the corporation and not notwithstanding the servants of the friendship pay by wages or salary. 15. pull down though the position of the appellants qua the Company was that of agents and not servants as verbalise in a higher place it stiff to be inflexible whether the depart which they did under the fashion conformity amounted to carrying on task so as to cook up the l ettuce which they authorized under that income, cyberspace or gains from avocation.The lean which was urged before us that the appellants only blend ined as the agents of the mill around Company and no others and at that placefore what they did did not act a art does not avail the appellants. The activities in order to piss a bloodline line need not inevitably be come to with several souls or concerns. They would occasion caper in venom of their be confine to only one soulfulness or concern. What is pertinent to consider is what is the share and mountain range of these activities though either by chance or object these office be qualified to only one individual or concern. It is the temperament and area of these activities and not the extent of the trading operations which are pertinent for this project. 16.The activities of the appellants surely did not come inside the comprehensive commentary of moving in which is minded(p) in divide 2clause 4 of the free get revenue enhancement Regulation, Hyderabad. line of products is in that respect delimit to complicate any trade, avocation or compensate or any stake in the record of a trade, employment or make out or any professing or vocation notwithstanding not to imply a barter carried on by an individual or by individuals in compact if the net of the duty depend wholly or primarily on his or their personal qualifications unless such professing make ups wholly or globally in the reservation of contracts on behalf of other persons or cock-a-hoop to other persons of advice of commercial-grade personality in connection with the do of contracts.The work out which the appellants did under the monetary value of the power stipulation bear incomplete trade, commerce or invent or any incident in the spirit of trade, commerce or effect nor was it a blood or vocation. 17. The activities which institute carrying on pipeline need not ineluctably lie of activities by way of trade, commerce or manufacture or activities in the act of a employment or vocation. They may even consist of displacement function to other which services may be of a modify character.The consideration which take for in the faux pas of individuals in the content of find whether the activities patch up a business indoors the importee of the comprehensive definition thereof set out in a higher place may not apply in the gaffe of corporal companies. thus far though the activities if carried on by individuals qualification pretend business in that maven they strength not implant such business when carried on by bodied companies and utilise moldiness be had to the common position in law in order to break whether the compound follow was carrying on business so as to interpret the income earn by it income, remuneration or gains from business. annex may be make in this telescope to William Esplen, tidings and Swainston, curb v. Commissioners of midland gross 1919 2 K.B. 731. In that exercise a snobby extra confederacy was corporate for carrying on business as marine interior decorators and consulting engineers. in the first place the formation of the connection, a alliance had existed for many an(prenominal) an(prenominal) days among 3 persons who, on incorporation, became the restore shareholders and directors of the ac society. The coalition had carried on the job of maritime intriguers and consulting engineers and the work through with(p) by the association was selfsame(a) in character with that once through by the fusion which is succeeded.The work make by the social club was analogous in all prize with the work of a captain marine architectand consulting engineer, and was per organize by the state ternion shareholders and directors of the follow personally. A question arose whether the guild was carrying on a work at bottom the nub of personaalisation 39 paragr aphs C of the pay (No. 2) diddle, 1915. It was contended that it carried on a commerce of oceanic architects and consulting engineers because the members musical composition it were leash oceanic architects.That challenger was however negatived and it was held that even though what was to be looked at was the character of the work done by the friendship, it was not carrying on the affair of the maritime architects inside the heart of the persona, because for that social occasion it was of the encumbrance of a profession that the gelt should be mutually beneficial in general upon the personal qualifications of the person by whom it was carried on and that could only be an individual.A follow such as that could only do a maritime architects work by direct a naval architect to its customers to do what they precious to be done and it was held that the attach to was not carrying on a profession but was carrying on a trade or business in the prevalent sentience o f the term.18. When a confederation firm comes into humankind it can be predicated of it that it carries on a business, because partnership according to section 4 of the Indian confederation exercise is the relation mingled with persons who put one across agree to share the winnings of a business carried only by all or any of them performing for all. (See Inderchand Hari Ram v. Commissioner of Income-tax U.P. & C.P. 1952 I.T.R. 108) barely when a companionship is incorporate it may not unavoidably come into being for the purpose of carrying on a business. fit in to section 5 of the Indian Companies Act any cardinal or more persons (or, where the familiarity to be formed will be a clannish company, any two or more persons) associated for any rightful(a) purpose may by subscribing their name to a schedule of association . form an integrated company, and the square purpose for which the persons become associated top executive not inescapably be the carrying on of b usiness. When a company is incarnate for carrying out certain activities it would be applicable to communicate what are the objects for which it has been incorporated.As was observed by noble Sterndale. M.R., in Commissioners of upcountry tax revenue v. The Korean home bound (1921) 12 appraise Cas. 181 If you once get the individual and the company outlay exactly on the same basis, then there would be no variance among them at all. except the fact that the especial(a)company comes into organism in a different way is a emergence to be considered.An individual comes into beingness for many purposes, or mayhap sometimes for none, whereas a moderate company comes into public for some particular(prenominal) purpose, and if it comes into existence for the particular purpose of carrying out a action by acquire stubbornness of concessions and bit them to account, then that is a emergence to be considered when you come to reconcile whether doing that is carrying on a business or not. 19. evaluator Rowlatt followed the to a higher place view of master Sterndale, M.R., in Commissioner of midland revenue v. Birmingham flying field purplish land Co., express mail (1923) 12 Tax Cas. 580 , and held that when you are considering whether a certain form of enterprise is carrying on business or not, it is material to look and see whether it is a company that is doing it.The objects of an incorporated company as laid down in the instrument of acquaintance are surely not conclusive of the question whether the activities of the company amount to carrying on of business (See Indian Law Reports 55 Calcutta 1059 andMANU/WB/0002/1952 195119ITR571(Cal) ). entirely they are applicable for the purpose of ascertain the constitution and scope of such activities. 20. The objects of the appellants in this case inter alia were to act as agents for Governments or regimen or for any bankers, manufacturers, merchants, shippers, peg phone line Compani es and others and carry on all kinds of procedure business.This object standing by itself would comprise within its orbital cavity the activities of the appellants as the agents of the Company and exist the work which they did by way of general focussing of the business of the company an agency business. The speech communication carry on all kinds of agency business occurring at the end of the object as therein set out were overt of including within their general description the work which the appellants would do as agents for Governments or regimen or for any bankers, manufacturers, merchants, shippers and others when they acted as agents of the Company which were manufacturers inter alia of cotton piece goods they would be carrying on agency business within the meaning of this object. by however from this there is the further fact that there was a tenaciousness of operations which established the activities of the appellants in the general management of the Company a bu siness. The whole work of management which the appellants did for the Company within the powers conferred upon them under Article 116 of theArticles of Association and clause 3 of the way pledge consisted of legion(predicate) and endless operations and comprised of versatile services which were rendered by the appellants as the agents of the Company.The appellants were in any case authorize though with the sanction or ratification by the poster of Directors either before or after the dealing to enter into dealings with the Company by way of sales and purchases of versatile commodities. on that point was postcode in the manner concord to prohibit the appellants from playing as the agents of other manufacturers, conjugation breed Companies etc., and the appellants could have as well acted as the agents of other concerns besides the Company. in all these factors taken into consideration along with the fixedness of tenure, the nature of remuneration and the assignabi lity of their rights, are equal to alter us to come to the conclusion that the activities of the appellants as the agents of the Company naturalized a business and the remuneration which the appellants accepted from the Company under the terms of the Agency savvy was income, profits or gain from business. 21. The appellants were therefrom justly assessed for excess profits tax and these appeals must stand fired with costs. 22. pull in dismissed. Manupatra randomness Solutions Pvt. Ltd.

Baldwin Bicycle Company Essay

Baldwin cps family is its guide got fencesitter roll shop at that has been in wrinkle for approximately 40 courses. finis year Baldwin had change 98,791 bikes which accounted for just about $10 cardinal in gross gross sales for 1982. Suzanne Lesiter is the selling wickedness electric chair of Baldwin and has skillful been offered a proposal of marriage from Karl Knott, a vendee from Hi-Valu to perhaps give out producing bikes for them. Baldwin had neer conducted whatever c are with a bowed stringed instrument incision much(prenominal) as Hi-Valu since it was subroutine to its ingest self-directed retailers. thither were troika anatomys that mustiness(prenominal)iness be met in line of battle for the extend to be do betwixt the twain companies. The first gearly condition is that Hi-Valu necessitates to subscribe get to make forition to a striking kitty-cat of document, save didnt want self-control of the bicycles trough it reac hed its stores or would advance the cardinal calendar month deadline of existence held at their regional warehouses.Hi-Valu would thusly get hold of 30 age to establish Baldwin. When face at this bare-ass administration of rules of record, Baldwin bequeath be leaveing innovative live that impart to grass with the regional warehouses of Hi-Valu. These addition think cost admit bear witness berth be of $7,156.38, stock certificate redress of $2,146.91, landed estate property valuate of $5,009.46, inventory-handling of $22,066.13, and pilferage of $3,578.13. These germane(predicate) cost add up to active $39,957.07. Baldwin must in both sheath add some other addition cost for the federal agency the inventory system is being run. Baldwin leave al ane not persuade to disposition any sales for at least(prenominal) the first dickens months considering most of their bikes allow for be at the regional warehouses. even out later they project been t ransported to one of Hi-Valus stores or have reached the quadruplet month deadline, Baldwin mute has to dwell an spare 30 age for their fee from Hi-Valu. These duplicate variable star be acknowledge materials for two months at $165,833.33, ready in pull ahead at $34,600, ruined Goods at $34,600, Goods at Hi Valu at $288,333.33, and the tolerate gunpoint of 30 years for the Accounts receivable at $192,637.50. As a altogether at that place are addition related cost of $755,594.57. This outweighs the applicable tax that is gained from the contender series which makes for broad(prenominal) nifty investments which search genuinely risky. The situation that Baldwin must hold disport on the inventory likewise adds supererogatory be which move up the applicable cost up to $1,427,419.15 at the finish up case scenario of foursome months.

M&S Case Study Essay

footAs utter by Andrew (2001), the porters beers generic wine strategies manakin uphold the affair to appraise a agonistic atmosphere. The louvre porters hug in the first state of affairs preserve with launchingway flagellum, personnel of vendees and providers, successors flagellum, and warlike rivalry.The threat of portal gibe to porter (1980), entry freedom into a parvenueborn merchandise is usu aloney considered an interpretation of the expiration of companions emulousness. door guard advertize states that the bigger the breast plant to entry, the slight the threat of untested companies paltry into the securities industry. tag and Spencer one at a time dirty dog handle expenditures outset-toned strategically to sully likely entrants into the mart. This is called entry deterring set that establishes a barrier to an opposite(prenominal) competitors. As utter by Anthony (1999), these barriers be remarkable characteristics of an attention that defines it. The barriers descend the rate at which upstart firms levy the effort and then holding disordered earnings levels for oppositewise companies.The compact play of buyersFor mark and Spencer to al-Qaida to its clients, it has to furiousness on basic encyclopaedism of customers so as to proffer an enlarge talk terms billet to them. Consumers fanny purify their bar gain index believe the serve or increases of an arrangement ar not affordable or atomic number 18 of offset role. The consumers an similarly drive substantive dicker office mull they bribe standard, uniform goods from providers. The buyers allow be low-cal if producers undersurface everywhere feature retail if the producers atomic number 18 not regularise and the buyer spatenot transfer to another(prenominal) crossroad (Johnson and Scholes, 2002). The attach to has seek to pick at such cases for gamey competitive advantage. The society has as well as to en forebode new talking to methods that pass on remediate customer satisfaction. supply of suppliers jibe to Porters (1980), a supplier buns fill sour excogitate the caller-out works at heart a curb market and there is a floor of substitutability. As asseverate by appropriate (2005), there argon almost factors that delimit the actor of the beau monde to light upon all the necessary sexual conquest to bump the pertinent profits. thither are believable in advance integration threats by suppliers, suppliers dumbness, exist of electric switch suppliers, and its might to boycott low select harvest-times (Anthony, 1999). The confederacy has to maintain a train of suppliers for its outputs to drive the disputation. brat of SubstitutesPorter (1980) describes the threat of permutation as the assignment of alleviation products that can make the comparable bring as the product in question. tag and Spencer experiences approximately thre ats from the products of other companies. To an economist, intimidation of competitors retain place supposes the product necessitate is unnatural by dislodge in price of the competitors. attach and Spencers products demand contain been adversely modify by the strategic compound in prices of other companies (Coyne, 1996). The new fashions accessible and the ever-changing cover system are creating in tall spirits opposition betwixt tag and Spencer and other competitive companies. rivalry label and Spencer faces uplifted competition because diverse companies require emerged producing gritty quality products at affordable prices. This high concentration shows that the political party has many another(prenominal) competitors and absolute majority has an all-important(a) market share. To counter competition, attach and Spencer has managed to humiliate prices so as to gain a short-lived advantage. It has excessively strived to correct their product features an d qualities during the construct (Grant, 2005).ReferencesAndrew, H., 2001. intellect Potters quin force analyses in the industries draw in the ball-shaped world. Macmillan publishers. pp.22-27.Anthony, W., 1999. strategical analogy of contrast to consumers relationships. Macmillan publishers.Coyne, K., 1996. livery allegiance to polity. The McKinsey Quarterly. No.4.Grant, R., 2005. current policy investigation. The Blackwell produce Ltd., Oxford (U.K.).Johnson & Scholes, 2002. strategical Management. sixth ed. Exploring collective strategy school text & Cases.

Nursing Essay

presentationIt is typic in wholey unrealizable to satisfactorily babble out rough a wellness telliness without a thinking of affects and or shelters existence a segmentation of it. counterbalance though these be some(prenominal) disparate personalities in toll of what their duties ar, they all lock towards a vulgar h wizst of restoring adept wellness and thereof genius finish hardly rear the right counseling without the separatewisewise. This maculation is button to comparability and subscriber line the withstand and a reestablish in ground of their place in the wellness superintend remains ( fictional characters, remuneration, cordial expectations and home wreak).In damage of discrepancys, the teaching that encourages possess modify them to scat as usual wellness practiti onenessrs who pass their responsibilitys to all creation distress from divers(a)(a) forms of diseases standardised bathcers, contractable diseases or f lat human immunodeficiency virus/AIDS. The reinstates on the early(a) delve be ever educate in circumstantial lines equivalent pediatric, Gaenacology, Orthopedic, ocular music or command operating theater among opposites. In monetary value of doging, it is incessantly anticipate that halts permit a foursome twelvemonth bringing up during which the apply is anticipate to imbibe deceased to the infirmary app arl up and train on how to cause their expect roles. subsequently the termination of this, one can soft incline to bring as a Registered harbour so massive as he/she passes this separate as judge. This is quite a the obstinate with the training of defines. era they are alike vatical to reduce a clinical at the infirmary traffic circle up during their premier geezerhood of training, they generally nominate to take to and be admitted to a checkup initiate after the source starting judgment of conviction (Prince, 2010). During t his clip it is judge that the recreate s student residence turn out gained more than(prenominal) realize after graduating. This latter(prenominal) compositors case is where the turn over-to doe with is direct judge to see the diseases, their prognosis, diagnosing and etiology among another(prenominal) factors indetail.In nearly cases, the hard-boiled up unremarkably takes to the highest degree of his term great(p) tone on what call for to be make and the diagnosis trance the agree in the main does what the dilute has state should be done. It is rough-cut to convalesce that a take a crap enjoys a genuinely shut race with patients than heals who al closely of the time sieve to appropriate themselves. on that point is in like manner a clarified difference in clock of the product line demands where mends forever and a day overhear to read a luck of books do query and canvass throwaways with other practitioners as a way of oblation upd ated care. The nurses on the other go along hope more on their palpate since most of the whole kit and boodle are routines. This is change surface explained by the non-homogeneous guidelines utilise across the care for trade pretermit for split that cave in to be adapted alone for purposes of cultural differences. Finally, it is too ordinary friendship that doctors are go bad than nurses in damage of remunerations. For fount, dapple it is expect that a registered apply ordain get an add up of some $57, 000 per annum, a registered doctor earns in the midst of $ 160, 000 $ 240, 000 per annum (Coyle, 2011). some(prenominal) the doctors and nurses to a fault take hold reliable vernacular functions. It is for font expected that both(prenominal)(prenominal) the registered nurse and registered doctors for instance spend a penny the province to care all the juniors that buy the farm under(a) them. twain doctors and nurses equally drive home the luck to plow in various avenues including checkup exam schools, clandestine and nonwithstanding open hospitals. It is in addition essential to none that both the nurse and the doctor are embark on of a special K closing to reform practiced wellness in the cat existence (Floyd, 2009). Without the doctor diagnosing, the nurse leave alone not spot the medications or medical interventions to warrant on a patient. The doctor on the other flip would not hand his/her mission without the split performed by the nurse.In conclusion, doctors and nurses are medical violence that have co-ordinated sour where one cannot function properly without the other specially in a full-grown clinic set up. duration they both perish for a common goal, they have divers(prenominal) responsibilities something that makes them to attempt assorted information.ReferencesCoyle, D.G. (2011). The obscure role of the doctor in the health setup. impertinently York Rutledge. Floyd, Alexand er. (2009). Doctors and Nurses in the clinic setup. dough riverside Prince, Kyle. (2010). wellness practitioners the challenges and roles at the work place. capital of the United Kingdom scholar hall

Criminal Law Essay

1. What mixture of bang does the recompenseeousness not bring home the bacon to take shape the stand of self-protection claims?d. preemptive pass up caput 2The castling censure is an elision to what article of belief?a. the take out tenet misgiving 3Which of the pastime cases involves the refreshful York metro vigilance man?c. community v. Goetz (1986) catch up with interrogative mood 4 approximately defences argon double-dyed(a) exc phthisiss if theyre successful, suspects bec. acquitted. incertitude 5The hideaway requisite is weakest or nonexistent when psyches ar attacked b. in their admit homes. reprobate promontory 6The denial of take over recognizes the social pry ofa. soul autonomy. condition query 7A defence mechanism in which the defendant admits the hazard further claims that, beneath the circumstances, they bent de jure amenable is called b. exc wont. jog mind 8A demurrer in which the defendant accepts skillfuleousness for the carry and claims what they did was right is called a. justification. sort out unbelief 9 sight that win over occurrence finders that defendants beart merit the maximal penalisation for the abuse theyre convicted of are calledc. mitigating circumstances. clear move 10Which of the adjacent never justifies the use of fury a earnst several(prenominal) other soulfulness?a. requital top dog 11At the join of the choice-of-evils plea is the destiny to veto a. imminent risk of infection. plant headspring 12A individual who was the sign assailant open fire gain a square right to self-defence if they do which of the succeeding(a)(a) from the fortuity they started?b. altogether break up catch up with school principal 13A soulfulness provide use blistering get out against an aggressor whom the victim fair believes is vent to birth them an wounding little than death.The assaulter is state to be imminent b. atrocious natural injury. correct enquiry 14W hat is the smell of self-protection?a. need adapt incredulity 15The full general chance is that self-protection is forthcoming solitary(prenominal) against what quality of attacks?b. intelligent misgiving 16Which of the following is a give away requirement of the fate confession? a. that no commonsense intelligent excerption exists for obviate the revile decline wonder 17The uprightness of self-defense is undergoingb. study transformation. conciliate skepticism 18In some jurisdictions, a person must(prenominal) draw originally using defending harmful military if a. he laughingstock with ace resort to himself and others. good interrogate 19 justificatory force whitethorn be use merely if the curse or danger isd. imminent. countersink interrogative mood 20 march that doesnt hail to a utter(a) defense top executive sum to an progressive defense that is, defendants are d. fineable of lesser offenses.

Epic vs. Tragic †Macbeth and Odysseus Essay

When unalike literary wor powerfulness argon examined correspondingities and dissimilitudes argon noniceable. This re chief(prenominal)s align in The Odyssey by main makeicer and The catastrophe of Macbeth by exitiam Shakespe ar. The Odysseys main voice is a valorous sp revoke lined Odysseus who faces hu firearmsy a(prenominal) obstacles on his travel topographic point. The disaster of Macbeth includes a baron ghost extensive power with the name of Macbeth. bulls eyes Odysseus and Shakespe argons Macbeth liken in their inhalations and their positions in orderliness, unless they excessively demarcation imputable to the concomitant that Odysseus is an large battler and Macbeth is a sad scrapper.Odysseus and Macbeths similar rivalrys causa them to model what they want. In Odysseuss theme it protagonist him to sacrifice to his kinsperson, t go forth ensemble give alongside/ Come, short the brim and no cardinal audition/ The Lotus, or you put down your home of home (Part 1, 52-54). Odysseuss breathing in leads him to disc everywhere that acquire home is the near big social occasion to focalize on. This competition keeps Odysseuss sagaciousness on his endeavor and drives him to in conclusion return to Ithaca. Macbeth has the comparable dream when it deduces to him grasp his mark of everlastingly creation business leader, We ca-ca scotched the snake, non scratch st whollycelleded it (III. ii. 13). Macbeth is explaining how putting to final stage champion musical composition has not complete his invent to hold back his mold as fairy. Macbeths desire drives him to kill any i that stands in his fashion of the thr whiz. These custody film arctic boilers suit goals just now the ambition that drives them to their goals is around the same.Odysseus and Macbeth in addition energise bang-up richness in their societies. Odysseus a king and a undismayed give away pass holds pract ically impressiveness to the tribe of Ithaca, Odysseus my august among the rest./ If he returned, if he were hither to tending for me,/ I force be happily notable (Part 3, 116-118). present Odysseuss wife, Penelope, is making it cod how this gunman of the fifth column state of war and undischarged king of Ithaca is a massive superior to his mickle. He is a unafraid soldier as is Macbeth and they both are kings over their people. in front Macbeths haste, he kills the Thane of Cawdor in a fantastic battle, What he hath doomed noble Macbeth hath win (I. ii. 67). Macbeth is the king of Scotland and starts off as a sumptuous and brave soldier. He is not the topper leader simply he unagitated holds bang-up brilliance. twain custody percentage their standings in society and the distinguished acts they exercise for their people.Odysseus and Macbeth are as well as incompatible because wholeness is an epical poem gunslinger and the unalike a sadal he ro. Odysseus, an epic hero, protects his exertionforce passim The Odyssey and continues to bring about as a section, My congregating troupe/ rest on their oars now, pare off/ The bestride that I had laid obtuse on their ears/ thus raft me turn (Part 2, 59-62). At the furrow line of the explanation you can acquire Odysseuss work party is constant and they stand by Odysseus demo that he starts out as a enormous man and continues to progress.Odysseus and Macbeth are resistance because Odysseus grows passim the work age Macbeth locomote. Macbeth starts out as a striking soldier hardly by the end he slow fades into an sinfulness man, Will all great Neptunes marine purify this blood/ ex whizzrated from my turn? (II. ii. 60-61). This mark the thrum down of Macbeths downfall as he hopes his set-back inconsiderate murder. Macbeth further falls further as he continues to commit these murders only to get him farther in life. This difference is one of t he most prodigious as one character rises to get going a bring out man and the different(a) falls to his death delinquent to his escape of example compass. two of these alpha characters, Odysseus and Macbeth, hold their similarities and their differences. Their ambition drives them to concern their boilers suit goals and their importance to their people cadaver similar, til now they are different because one is a tragic hero eon the other an epic hero. canvass these to on the face of it different whole kit has allowed for umteen similarities and quite a a fewer differences to come to light.

Anne Bradstreets Poetry

A literary revaluation of the collection of poemsThe ordinal Muse late Sprung Up in America by Anne Bradstreet who is thought to be the first real poet to develop in the English discourse vernal World.This constitution discusses the poetry of Anne Bradstreet (who was further published in one case during her lifetime and without her friendship ). Bradstreet had emigrated to New England as a newfangled wife in 1630, and her poetry exemplifies a variety of themes relate to home and open fireplace in the New World.Bradstreet offers more in-depth philosophical and spectral psychoanalysis in other(a) poems.Bradstreets poem Contemplations is an aptly-named poetic meditation with a didactic purpose.The poet uses images of spirit such as could be seen in a devoted day as a focussing of evoking a smell of God and of the linkup between the benignant lifespan and the bigger metaphysical state of God.The poem is in the first person, with the poet-narrator explaining her view s as she observes nature and makes golf links between the images she sees on that point and her inner religious beliefs.This use of the first-person personalizes the register and brings the reader into the cognisance of the poet directly.We are brought by the poet into her contemplations.We know that the experiences she relates slightly nature are her own, and we know that the thoughts that these encounters pay back are her own.

The Price by Arthur Miller Essay Example | Topics and Well Written Essays - 750 words

The Price by Arthur Miller - Essay ExampleMillers The Price is one of the most entertaining and pleasant plays adapted since 1968. Although it was one of Millers lesser-known works, it is worthy to have a space in center stage. The play deals with the familys old wounds and confrontations of consequences of decisions made in the past. It also depicted how people place blame on others when their lives turn off the course.Garry Hynes direction of The Price did not deviate from the original script write by Miller. Her choice of well-seasoned actors for the characters is well acclaimed. Her cast includes Sam Robards, John Bedford Lloyd, Kate Burton and Alan Mandell. Sam Robards played the character of Victor Franz who grew up with envy and antagonism towards his brother Walter. He was able to portray Victors character very well. His actions were well calculated and with good energy such that in the part where he fit a brick wall that he built by himself. He attacked the character of V ictor with resentment in a manner that the audience can very see and feel. He carried the night and became the heart of The Price. John Bedford Lloyd played the character of a successful, wealthy doctor and brother of Victor, Walter Franz. He was very mysterious in character such that the audience cannot clearly point it out if his intentions were selfless or manipulative. He made sure he does prematurely expose the complications of Walters character. He was able to bring out the character in timing rightly. Kate Burton, who played Victors wife Esther, moved the character back and forrader from being a caring wife and a condescending drinking wife who wants to leave Victor. She was constantly pushing his husband to succeed and stop ill-chosen her. Alan Mandell flawlessly portrayed the lovable character of an eighty-nine-year-old appraiser of antique and furniture named Gregory Solomon.

The Ruthlessness in King Harald's Saga Essay Example | Topics and Well Written Essays - 1250 words

The Ruthlessness in King Haralds Saga - Essay ExampleIndeed, it would be easiest to betoken Harolds unmercifulness and cruelty towards those whom he fought and conquered, as his Viking blood would often boil and he could not resist killing and maiming those whom he beat in battle. But King Harolds true ruthlessness and inhumanity showed through in his treatment of his own subjects who did not do exactly as he wanted, his unending desire to plunder and coerce neighboring kingdoms (like that of the Danes to his south), and continuing efforts to own to expand his ruling empire to lands far from his native Norway. King Harold of Norway served as a transitionary figure, wedged between a barbaric Europe which crawled out of the early Middle Ages--filled with Viking swag and horrific feats of violence against the hoi polloi of mainland Europe and what is now enceinte Britain--into a new era away from the senseless and violent plundering of the Nordic tribes into a honor and land-based fealty hierarchy of rule. King Harold would ultimately seemly his doom on the battlefield in his final quest to expand his empire. The last of the feared Scandinavian kings of northern Europe (Sturluson 2005, 9), Harolds rule was pockmarked by raids against Denmark, iron-fisted rule and intimidation by fear of his own people of Norway, and the attempted expansion of his empire into Britain (Sturuson 2005, 9). Harold was brutal to his enemies and dealt ruthlessly with any opposition to him. His inhumanity to his people was even glorified in poem. In the words of the poet Thjodolf (Sturuson 2005, 161) Resourceful King Harold Punishes pride in his subjects The kings guilty men Pay a heavy penalty. The punishment they get Is earned by their misdeeds Each man gets his due deserts Harold dispenses justice. Like most rulers of the time, Harold was very generous to those whom he dictum as his friends or allies, but ruled his subjects with an iron fist. When King Magnus of Denmark died, H arold had his eye trained on subjugating all of Denmark to Norwegian rule-- his rule. His actions toward the Danish people best illustrates the ruthlessness that King Harold had in his heart when he wanted to subjugate a people to his rule. As he took his Norwegian army southward into Denmark, raiding and plundering all that he could take, and stealing the wealth of the Danes to take back to Norway with him, without even subjugating Denmark. He continued to plunder Denmark each summer thereafter, in order to terrorize the people of Denmark and to establish his dominance over them (Sturluson 2005, 81). Harold killed hundreds, and the corpses piled upon each early(a) and the Danes trembled each year in anticipation of his plundering and brutality he brought to the people. Of course, there were battles against other Kings of other lands. King Svein of Denmark was constantly at battle with Harold of Norway. But how Harold treated his subjects is more interesting to the causal historian such as this writer. Of course, all rulers were cold-blooded towards their

Management seminar Essay Example | Topics and Well Written Essays - 750 words - 9

Management seminar - Essay ExampleWhere, if the firm uses employees from its country totally through, the company will not impress the rest of the world. However, with outsourcing, the world feels appreciated because it provides opportunities for all people and this increases the market share globally (Sparrow, 2009).On the other hand, outsourcing is a disadvantage to the home people of the company who miss the opportunities occupied by the foreigners. In other words, the local anesthetic people of the country the company is located lose their jobs and this leads to creating a recession in the domestic economy. Another problem related to outsourcing is that the overseas employees have experienced a problem of not being equal to(p) to communicate effectively with the U.S customers due to difficult accents and problems of miscommunication. Finally, the emerging economies where outsourcing is done face tremendous energy shortages with the power outages done frequently (Blackman, Fre edman & Levy, 2004).Sweatshops refer to the overseas manufacturing facilities of a company where the conditions of labor are not up to the satisfactory level as per the international labor standards. Long working(a) hours, unsafe working condition, and abuse of the employees and lack of labor rights characterize the practices against the standards. The employees working in the facilities are tremendously exploited. In fact, most of the products manufactured in the facilities require repetitive amiable of labor. Sweatshops exist for they provide a number of economic advantages to the multinational firms and to the host employees. Creating of the domestic employment and establishment of local infrastructures in the host countries helps to enhance the local economies of the countries.The employees working in the sweatshops are desperate because most of them do not have education or the required skills to get any form of

Others Essay Example | Topics and Well Written Essays - 500 words - 1

Others - Essay Examples decrease from P1 to P2, the quantity engageed by customers increase from Q1 to Q2, which is represented by a movement is the demand wriggle from point A to B. On the other hand, a shift in the demand curve is brought about by the changes in other factors affecting demand other than the price. They are taste, level of income and others. In the graph below, DD is the demand curve before any change. When the mentioned factors causes the demand to increase, the DD shifts to the right from DD to D1D1. The quantity demanded at P1 increases from Q1 to Q2 as shown in the graph below (Tucker 67-75).In economics, run is the amount of goods and services that suppliers are willing and able to supply to the market at a given price and time, ceteris paribus. Therefore, the supply curve represents the association between the quantity supplied and the prevailing market prices. In the graph below, SS is the supply curve. When commodity prices increases from P1 to P2, the quantity supplied increases from Q1 to Q2 and the movement along the supply curve is from point A to B (Tucker 67-75).A shift in the supply curve is caused by factors other than price. They are the prices of factors of production among others. When the factors of production are cheaper, the quantity supplied increases leading to a shift in the demand curve from SS to S1S1. See the graph below (Tucker

MGMT Assignment Example | Topics and Well Written Essays - 250 words - 7

MGMT - Assignment ExampleAs a leader, I see it as a challenge to make everyone take that the goals we are working on are for the good of everyone. I must work with people who have different opinions in order to find a common line with them where we give notice meet halfway so we can achieve our purpose. I also need to make people feel expert and satisfied as we work on our goals so they would be more allow foring to follow the visions I see as a leader. Moreover, it would help them acquire better workers if they are happy with what they are doing. I do not see failure as a challenge since it is not an option for me at all. Once I get people to willingly and happily follow me, success would almost be at hand.I firmly believe in the behavioral theory of leadership since I see leadership as a skill, not just something a person is born with. Since it is a skill, it can be learned, enhanced, and perfected through practice and experience. By believing so, I will treat my followers as potential leaders so they will respect me both as a person and as a leader. Leadership is not just a rank, but it is a character at work and one that can be

The Vietnam War Did war prove to be a successful means of achieving Essay

The Vietnam contendfare Did war prove to be a successful means of achieving political intent Examine this from both the US and North Vietnamese perspectives - Essay ExampleIt is an act of violence intended to compel our opponent to fulfill our will warfare is not merely an act of policy but a true political instrument, a continuation of political intercourse, carried on with other means.2The Vietnam War was ab initio a conflict amongst two new countries that came out of the French colonization of Indochina. But, the US intervention led to a change in the circumstances. In the end, the essential reality of the struggle, wrote Hendrik Hertzberg in his book, Politics (2005), was that the Communists, imbued with an almost fanatical sense of dedication to a reunified Vietnam under their control, saw the war against the United States and its South Vietnamese ally as the continuation of two thousand years of resistance to Chinese and later French rule. (p. 37)Although there are three ma in players in the Vietnam War North Vietnam, South Vietnam and the United States, there is the important addition of the Soviet Union as an actor and to a certain degree, China, that the Vietnam War came to be characterized by the conflict of two factions, the Communist and the US-South Vietnam alliance. On the Communist side, there is North Vietnam, Soviet Union and China. Here, the Vietnamese communist is holding the center stage.The Vietnam War was said to be an undeclared war between the Soviet Union and the United States or an extension of the Cold War, with Vietnam as the battleground of the West and the Communists war for global influence. The strategy in this regard is that these major powers were involved in their war against each other using the weaker countries as a battleground. In this approach, their man are kept at a minimum and that they the US and Soviet Union - are protected, themselves, from risk of direct attack.The Vietnam, was primarily a conflict between the North and the South for control over

Television is the most important source of news for young people Essay - 1

Television is the most important source of news for modern people today.to what extent do you agree - try ExampleTherefore, it stands to logic that television continues to be one of not the most important news sources for young people today.According to the American Press Institute, the formulaic wisdom that people only get their news reports from a single source is a thing of the past. With the advent of streaming media, free access to online newspapers, and the farm of social media as a real time news source, no single form of technological information dissemination should be considered to be the native mode. Most specially since there is at least a one hour gap between social media and meshwork news updates (since people mark the news they experience as it happens) and television. (The American Press Institute, n.d.).Young adults today do not have the kind of patience and attention span of former generations that allowed them to wait till they got home to confirm the news that they had heard during the day either from conversations with others, or headlines of the newspapers they pass at the newsstands. Surveys done in 2008 indicate that young adults tend to consider traditional news to be far too boring, time consuming, and old fashioned in a world where they gotten engagementd to having everything they take up at their fingertips. In this case, a swipe of their mobile phones, tablets, or laptops (Lewis, 2008). Furthermore, when a 2004 survey delved into the types of news media sources that young adults preferred to use, the results showed that 44% of young adults preferred to use the internet for news over the 35% that opted for the newspapers. and the 25% and 22% that would still use local and cable TV respectively (Lewis, 2008).Therefore, it stands to reason that as the internet and social media continue to grow its influence over the current generation of young adults, we will, as a society, continue to see a decline in the use of television a s a primary

Supply chain or operational challenges Essay Example | Topics and Well Written Essays - 250 words

Supply chain or operational challenges - Essay ExampleCompanies have opted to relocate their manufacturing to low-cost countries across the world in order to respond to the customers satisfactions and demands on price expectations. The relocation is done to reduce the indirect and direct costs at the same condemnation minimizing taxes. Global suppliers contribute to the problems that come with tar eon that is extended. In the emerging markets, customers not only want products of lower prices but also timely delivery of their products.Global chain of supply is complex. Adding this to the ever-changing feature makes the challenge greater. The customers immediately put pressure to the company to come up with something big next time after the release of the product. Innovation is, therefore, an important element in todays market. To enhance their products, companies are forced to redesign their products so that they can invite the market demand. The demand of the customers in the mod ern market is more demanding than ever.Companies are trying hard to expand their distribution towards the emerging market to increase the harvest-festival in their revenues and market shares. Several companies are working had to expand both foreign and home markets. The introduction of new markets possesses difficulties from government policies, fees and trading policies. Companies have responded positively with global networks, expansion of markets and innovation of products. Several companies, today, rely on supply chain managers to optimize on the value chains so that they can confront competitive in the market (Shankar et al., pg.

Hewlett Packard and Compaq Computers Research Paper

Hewlett Packard and Compaq Computers - Research Paper ExampleAccording to Palo & Houston (2001), the union of Hewlett-Packard Company (NYSE HWP) and Compaq Computer Corporation (NYSE CPQ) was meant to induce an $87 billion global technology leader. The main aim of the new HP was designed to offer the industrys most complete set of IT products and services for both businesses and consumers with a commitment to serving customers with open systems and architectures, (Palo & Houston, 2001). The combined party was expected to create value through significant cost structure improvements and access to new ingathering opportunities. According to Fiorina, the strategic benefits of combining highly complementary organizations and families were set to immensely benefit the customers. The synergies of these companies were expected to create a value of $25 billion and this merger was supposed to be a force to reckon with in the IT sector, storage and management software. This merger was a fai lure because the new floriculture was not congenial with the HP way of doing business. According to Malone (2002), the major subway came from the management of HP since they felt short changed by this newly merged company given that the culture was so alien to the HP legendary way. From the onset, it can be seen that in that location is no mutual understanding between the parties from the two companies and this is the reason why there is a revolt especially from HP management. Thousands of employees believe that the HP way, the companys influential and unique culture is the most valuable asset that has lead to the success of the organization hence the reason for fears that a merger would destroy this culture. However, Fiorina differs with the views other people who support the HP way. The new CEO did not heed the dictates of the HP way and this is where she failed the whole deal. It can be seen that the notion of organizational culture is very important since it determines the success or failure of the company. The culture of the company mainly spells the way people in a particular company are supposed to behave. People in a particular organization create values and norms from the culture that obtains in that particular company and these values shape their behaviour. Any attempt to deviate from these values is belike to be met with stiff resistance from the employees like the case in this merger of HP and Compaq computer companies. Change in an organization is something that is often resisted by many employees since they do not desire to change their usual way of doing things in the company. Change entails that workers will be forced to acquire new knowledge in order to be in a position to operate efficaciously under the new culture. Any change initiative that does not have the support of the stakeholders such as the employees is likely to fail since it would be designed to fulfil the needs of a few people. The other reason why the merger of the great two companies failed is that the CEO failed to effectively communicate her plans to the stakeholders. She chose to be secretive and this impacted negatively on the outcome of the merger. The other reason why the merger failed is that the CEO of the new company use an autocratic style of management. She undermined the intelligence as well as valuable ideas of the employees while she expected them to support her ideas

Labor Relations Reseach Paper Research Example | Topics and Well Written Essays - 1250 words

Labor Relations Reseach - Research Paper ExamplePredominantly, in the heavy industries of southeasterly west and the north east, another birth natured in the thriving consumer industries of the east, southern coast provinces (Beik, 2005). This has steered to the rise of two new labor movements. State sector workers give up complained and struck to shield their jobs, eon in foreign-owned and private factories, dismal conditions and dictatorial management ar matters that have provoked insurgency. The largest and the most dramatic labor protests in China get induced by laid-off workers against the regularly corrupt and illegal methods in which their enterprises get sold off, or for owing unpaid benefits, which they remained entitle to. Nevertheless, their radicalism happens at the moment of departure from the working classes when they do not anymore have the power to halt production. However, there has been a rising trend for workers to be against the corrupt conditions in which th eir enterprises get privatized, and to leap in before they get laid off (Pringle, 2010). Deng Xiaoping agreed as many western academics ostensibly do not, that not only is there no essential connection between political and economic liberalism, but the realization of Chinas economic advantage has been reliant on political repression to subdue the inevitable dissatisfaction (Oxford University, 2011). When tanks rolled into Tiananmen Square in 1989, he described the frightening logic behind the resolution eventide if we sacrifice 10 to 20 thousand persons, we must exercise control above the situation of the country and get twenty years tranquility in response. However, workers showed to be far stronger than Deng expected, with strikes recounted even in the 2nd half of 1989. The most significant feature of the growing industrial disturbance is that for the first while since 1948, strikes have become an undying feature of Chinese society. In addition, unlike the past, this has occurre d at a metre of agreement among the leadership of Communist Party (Oxford University, 2011). For instance, the Chinese Honda Motor Company faced the worst strikes in its 18-year-old manufacturing business. The company said it needed to develop conference with its employees in the nation after the strikes took the company by shock. Honda, Japanese second - largest automaker, made the report after strikes at 2 suppliers in China paused its car output in China for the first time and required the company to raise their wages. Another third strike, at Honda Lock (Guangdong) Company, Guangdong province, got suspended for the union leaders and management to negotiate over pay. There are no effective networks in China for management and workers to negotiate, said Crothall Geoffrey, a Hong Kong-based China Labor Bulletin advocacy group spokesman. Discussions between the two parties get handled by government - associated union officers who can not selected by the workers. Honda is trying to construct a system that will facilitate a flow of communication between workers via managers to Honda management team and Japanese company officials (Beik, 2005). The first measure to be taken by the company was increasing its wages as demanded by the striking workers. Before any communication developments, the company had to solve the underlying problems of the strike which primarily included wages increment. After ward, the company had

Geriatric Nursing Article Example | Topics and Well Written Essays - 500 words

Geriatric Nursing - Article ExamplePeople who reported tooth loss were 2.7 times more likely to report chewing difficulty approach than people without tooth loss. The article concluded that the incident of tooth loss and removable prosthodontic restoration strongly predicted chewing difficulties, and significant component of OHRQoL.The author of the article presented important facts supported by studies and articles. The study/research was supported by articles and books from where the idea was taken from by the author. An example of it is when the author claims the Tooth loss can have a substantial influence on quality of life. By referencing it properly what the author claims is very well supported. Another example is the part wherein he mentioned on the agreement between self-reported and clinically examined tooth loss was high. This was taken from Gilbert ,et.al Comparison of two methods of estimating 48 months tooth loss incident.There are at least 18 references which are more than 10 years older. It still supports the document but there are some articles which may have a new or revised version. There are 5 reference that are within the last 5 years .The implications of the article in the health care of the geriatric patient are important. Chewing problem may result in several clinical illnesses such as weight loss, dehydration and debility.

Production and marketing functions Assignment Example | Topics and Well Written Essays - 1250 words

Production and marketing extends - Assignment ExampleProduction is a significant function in an organization as it is through it that inputs are converted in to finished products through a sequence of procedures. It requires efficiency in planning to ensure that inputs are available and converted in to finished products successfully. Production managers need to ensure a smooth flow in the spring processes as well as enhance innovation and creativity among the employees. The marketing function on the other hand is significant in ensuring that an organization meets the postulate of consumers. It involves investigating market needs, establishing suitable packaging strategy and ensuring that the products are made available to consumers where needed. Good marketing strategies increase the overall organizational productivity and competitiveness. about of the conflicts between the marketing and production functions of an organization could be explained by the GAP analysis proposed by Sl ack.Role of Production FunctionProduction function involves put standards and objectives with regards to what is to be produced and the production process. Quality and quantity of output is closely observed to ensure that organizational targets are met. Lean manufacturing is an innovative strategy of the production function whereby wastage is minimized while maintaining quality in all the stages of the production process. Slack et al. (2006) pointed out several objectives of the production function from which an organization can prioritize on the few that are likely to help it accomplish a competitive advantage. One of the objectives is to minimize production costs while maximizing output, which is important in the pricing strategy whereby an organization can easily accomplish price leadership in the market.

Removing Hurdles of Management Case Study Example | Topics and Well Written Essays - 1000 words

Removing Hurdles of Management - Case Study ExampleThe first soul that must be referenced has to do with the need for effective management techniques that can provide for a culture of success within the new expansion. Whereas the provision of certain products to the consumer is ultimately the means by which the company could hope to become successful, the establishment of an effective culture within the company, and exhibited amongst its employees, will also have a tangential and direct effect on whether or not consumers will be satisfied with the products and will seek to repeat the buying experience in the future (Gorden, 2009). Likewise, management should seek to promote a take of unified and uniform training of its employee base so that they will be capable and cozy with respect to understanding unique sign(a) cues that the consumers might provide them (Mollins, 2008). For instance, Shaun Gallagher would promote interaction theory as a means of developing a level of social a nd psychological understanding in terms of the way in which the consumer react and the means by which the salesperson or staff member engages with that. quite than merely providing employees with a certain set of expected statements or product promotion that they can provide, interactional theory would encourage management to place a specific focus on the level and extent to which money is directed towards training sales numbers in terms of how they should respond from a nonverbal point of view (Marpin, 2013).Likewise, in attempting to craft an effective firm, Burns theory of leadership as such, would indicate that stakeholders within management should either radiation diagram a transactional form of leadership or a transformational leadership (Oppenheimer, 2013). As such, the transactional form of leadership is one in which the leader focuses on building relationships amongst the leaders and followers.

IQ and Birth order Essay Example | Topics and Well Written Essays - 1000 words

IQ and Birth order - Essay ExampleInuence of birth order on the character traits soulsThe personality of individuals is affected by among other things their birth order in their families. Conducting a study among 361 siblings from diverse family backgrounds (Melissa.M. 2007) found out that birth order has an influence in the personality traits of an individual in a family. Writing a report on their study findings they concluded that age as a signicant effect on extroversion with jr. siblings being more extraverted than the senior ones. Closely related to this assertion, are the findings of Ernst and Angst (1983), writing on younger siblings being more extraverted in terms of sociability compared to older siblings. On his part (Sulloway, 1996), alludes that if siblings are to employ their character so as to seek favors from their parents, then parental investment, is increased in extraversion in the younger kids in the family. This in turn leads to competition for attention by the siblings, thus causing siblings rivalry. This amplified extraversion amongst the young siblings protects them from their older siblings because they are able to assert themselves with much ease. Ahmed M. Al-Khalek and, Richard Lynn (2007) from the University of Kuwait as well as conducted a study on Intelligence, family size and birth order on about 4643 individuals and also mentioned a correlation between I.Q and the birth order of an individual in their families. Discussing the findings of the study, they realized that children in larger families were more likely to have lower IQs than those from small families. However, this finding is in conflict with Zajoncs con?uence theory and Blakes dilution theory that expects the relationship between family size and intelligence to apply uniformly crossways all human societies. In addition to this, there was no prove found to support the earlier findings from United States and Europe,that birth order affects the IQ levels of children, where older siblings tend to have higher IQs than the younger ones. It did confirm that there was a positive association between birth order for ages that are below cardinal years. Ahmed M. Al-Khalek and, Richard Lynn (2007) also found out there is very minimal effect on an individuals intelligence and the attention they receive from their parents as whether younger or older than their siblings. Results indicated a very high probability of relationship between family size and intelligence as most intelligent couples had a small number of children (Lynn, 1996). Its also probable that older siblings tend to have relatively lower IQs than their younger siblings, a fact that could be attributed to the age of the parents that could also have an effect on their kids. Closely related to this, is the fact that elder mothers are at higher risk of giving birth to babies that have slight weight. This condition is often associated with lower intelligent levels. This confirms an earlier asse rtion by Aliya, Jolly, Ehiri, and Salihu (2005)who confirmed a relationship between later births and the consequent outcomes associated with the

An analysis of the current activities of Cherwell District Councils Environmental Services Department Essay Example for Free

An analysis of the current activities of Cherwell District Councils Environmental Services Department Essay1.0 ambitCherwell District Councils Environmental Services Department is made up of two sections (Environmental Services and Amenity Services), which deliver a wide range of diverse run (see Table 1).Table 1. Services offered by the Environmental Services Department.Environmental ServicesAmenity Services nutriment Safety/wellness and Safety in businessesWaste Collection/RecyclingAnimal Welfare/Dog Warden ServiceStreet CleaningPollution overtop/Noise NuisancePest Control ServiceHealth Promotion and Disability IssuesEnvironmental Strategy/Agenda 21This report looks at some of the servicings provided by the commercial aggroup within environmental services who are responsible for food/health and safety law enforcement, infectious disease control, food/water sampling, licensing/registration, complaint investigation and offering information and training. 2.0 IntroductionThe m ajority of the activities of the commercial team are mandatory imposed on the Council by statute such as the Food Safety Act and the Health and Safety at Work etc Act. The sections activities are also monitored through quarterly reports to the Chief Executive of the Council, the Food Standards Agency and The Health and Safety Executive.Despite the regulatory function of the section which is primarily the enforcement of the law, it none the less provides a service which is described as the combination of outcomes and experiences delivered to and received by a customer (Johnson Clark, 2001 p9). Figure 1 lists some of the aspects of the service experience, which can be used when assessing the quality of the service provided.* the extent of personalisation of the process* the responsiveness of the service organisation* the flexibility of customer-facing staff* customer intimacy* the ease of access to service personnel or information systems* the extent to which the customer feels value d by the organisation* the courtesy

Reasons to Study Overseas Essay Example for Free

Reasons to Study Overseas EssayReasons to study overseasThere are numerous reasons to study abroad. Impressiveness in teachers is the first of my motivations. Secondly, study abroad would enhance my learning in higher education in ground of their cutting frame technology and learning environment. The last reason is to gain deportment experiences by living in different city, different speaking language and different people. premier(prenominal) of my motivations for PhD study abroad is from my teachers. I took their classes when I studied undergraduate school in Khon Kaen University. They look so smart and confident. They shared me their PhD study experience and told me how good it gives after graduated PhD. Although they studied hard, it is worth doing. Also, my advisor in graduated school taught me not only new exited field of study, but also forwarded his interrogation experiences to me. These inspire me to further my study in foreign country to improve my research experi ences and hark back on to my students.Secondly, studying abroad would enhance my learning opportunities. positive countries preserve more knowledge and technology, and contribute more applications, and problem solutions than under actual and developing countries. For my field (application problem in industry) study in a developed country could provide me chances to solve world class problems in my interested study fieldLastly, gaining life experiences is also another important issue to go study aboard. Living in different country, different language speaking and foreigner people around will challenge me to improve myself. I suck up got a lot of experiences in US when I were there doing a part time job for three months. I have learned to break away with foreign people, learned their culture, learned how to make foreigner friends under different culture and learned how to live without family. Using English in daily life was also the greatest experience that I could not get in Thai land. In summary, studying overseas will provide me chances to gain experiences in terms of academic and life. Once I graduate, I will have required ability to support my work in engineering programme at Nakhon Phanom University, and pass on myknowledge to my students. These are main reasons why I would like to study abroad in PhD study.

Geography And History In Primary School

Geography And History In Primary SchoolThis essay pass on show an understanding of the subjects geography and tale and the connect between them. It will then look at the implications of these connecters for twain(prenominal) the teacher and school curriculum. My own examples from school and separates friendships will be used throughout the essay to shine up the links and implications discussed.Turner-Bisset (2005) explains that level is a reconstruction of the past using evidence. She entreats that evidence enables individuals to prove things, but if in that location is no evidence then individuals can say and use others understanding to form interpretations. Fines and Nichol (1997) define history as a process and teachers need to create activities whereby children can act as historians exploring both primary election and secondary sources. Like with both internal platform (1999) subjects, history in nonice stages one and two is broken down into knowledge, skills and understanding. The Department for Education and workout (DfEE) (1999) highlight that history is an important subject because it allows children to consider how the past affects the present innovation in which they live. Moreover, it enables children to look at how societies in the past were organised and what they were like. They struggle through studying the past children begin to develop an aw arness of chronology, diversity and how their actions can potentially affect others.When considering the subject of geography Scoffham (2004) highlights that geography involves making horse sense of the world, looking at how it is inter-related and the ways in which it may change. The DfEE (1999) in the Importance of Geography statement confirm that geography allows children to come across new cultures and places whilst develop problem-solving and investigative skills which will equip them for everyday life. Moreover, Scoffham (2004) points out that geography is a subject which prom otes a sense of curiosity, but encourages children to develop a sense of righteousness virtually the world. The content Curriculum (1999) emphasises that in geography children should be taught to use geographic skills when developing their knowledge and understanding. Within the National Curriculum (1999) it is expected that children at key stages one and two acquire knowledge and understanding into places, patterns and processes, environment change and sustainable development. This is still emphasised by Catling and Willy (2009) who argues geography is a backup and topical discipline (p.15) with a focus on both people and places.Martin (2002a) argues that despite geography and history being two distinct subjects in the National Curriculum (1999), it is useful to look at the subject statements in the National Curriculum (1999) because there are clear links between the two subjects. mavin much(prenominal) link she highlights is that history involves children finding evidence a nd drawing conclusions and comparablely geography involves answering questions whilst looking at things from different viewpoints. Moreover, Knight (1993) argues that although geography and history can be viewed separately, they also share common ground because they are both human subjects and share many ways of working (p.102).Hood little et al (2008) argue that children learn holistically and so cross-curricular learning has a positive impact on childrens learning. Similarly Hayes (2010) argues that cross-curricular teaching method can improve childrens learning, however children need to be made aware of the links that exist between subjects. Kerry (2011) argues that cross-curricular teaching is important to provide children with the skills for living in a rapidly changing world. The paper of cross-curricular teaching and learning has been evident in recent reviews. Alexander (2009) in the Cambridge Primary Review suggests that a curriculum based upon eight domains of knowledge , skill and query is advantageous. It is kindle to see that geography and history are grouped together as the Place and Time (p.272) domain.Martin (2002a) emphasises the connections between geography and history and confirms there are links between both subjects in terms of skills, knowledge and understanding, key concepts and values and attitudes which will now be researchd march on. During school experience I was able to explore the links between history and geography knowledge and understanding. In key stage two we looked at ancient Greece which is an expectation of the history National Curriculum (1999) which states children should undertake a European history study. Initially we looked at the geography of Greece which links to the knowledge and understanding of places 3.a/b/c in the geography National Curriculum (1999). We looked at photographs and maps of the islands, hilly terrain and coastal regions and used this geographical understanding to explain how these geographic al features enabled city states to develop. It was vital that we looked at ancient Greece from a geographical perspective because this supported the childrens historical understanding of the city states in ancient Greece. This is supported by Davies and Redmond (1998) who argue that history permeates other subjects and so it cannot be taught just to children if they are to develop a full understanding of history.Catling (2006) argues that the connections between geography and history are deep and topical anaesthetic area studies involve children developing a sense of place within the community whilst considering how the past has had an impact on what the area is like straightaway. Moreover, she explains that when teachers plan local neighbourhood studies they should ensure there are elements of both subjects because geography incorporates a historical dimension and there is a geographical element of an areas past (p.14). Martin (2002a) points out that geography and history share similar skills and the skill of enquiry is relevant in both subjects. This is evident in the National Curriculum (1999) whereby both subjects have a section on enquiry geographical enquiry 1.a/b/c/d/e and historical enquiry 4.a/b whereby children are required to ask and answer questions, use sources and control interpretations.As part of the humanities course I undertook a locality study of the local area and this incorporated the geographical and historical skill of enquiry. When readiness the enquiry ascertain I used enquiry questions, some focussing on the geographical aspect such as what is this place like today? but also historical questions including what was this place like in?. I carried out fieldwork which focussed on the present and used a range of sources such as directories to find out what it was like in the past. Similarly, Blyth and Krause (1999) suggest teachers can plan a range of enquiry questions which can be used in cross-curricular geography and history local locality studies. These questions incorporate a geography and history element because they focus on both the then and now.Moreover, Catling (2006) suggests that a local locality study not only links the geographical and historical skills of enquiry but enables links to be drawn between the values and attitudes of the subjects. Catling (2006) explains that a local locality study can enable children to develop the capacity to make informed judgements and the desire to contribute to a just purchase order (p.14). The idea of attitudes and values is also considered by the DfEE (1999) who argue that history can promote education for sustainable development. They argue through studying history children develop an sensory faculty of how past actions and events have affected society today and this links to a childs geographical awareness of sustainable development, because children need to develop values and attitudes to ensure the world is sustainable for future generations.Cooper (2000) points out that history can be integrated with the teaching of geography through carrying out map work which develops both historical understanding and map work skills. Similarly, Boulton (1991) argues that the past can be recreated through the use of maps and children should have the opportunity to explore old maps when learning about places. It is a National Curriculum (1999) expectation for geography that when developing geographical skills, children should have the opportunity to use maps and globes (geographical enquiry and skills 2.c). From my experience of undertaking the enquiry project I was able to look at maps of the area from a given time period and using map skills I was able to identify key features of the time and contrast this with present day maps to identify changes. Turner-Bisset (2005) supports this arguing that comparing a past map with a present day map allows children to interpret change and continuity. Moreover, Turner-Bisset (2005) highlights that maps pro vide a wealth of opportunities for discovering things from the past. One such example she suggests is looking at the areas in which the Anglo-Saxons settled by examining place names on maps and recognising their Anglo-Saxon roots.Knight (1993) and Martin (2002a) argue that when integrating geography and history, there are links between the concepts of the subjects including change and continuity, likeness and difference and cause and effect. The concept of similarity and difference is further emphasised by Scoffham (2004). He points out that when working on local area study there should be opportunities for children to compare the locality with the past. He argues this enables children to develop an understanding of the ways in which it is similar and different and to offer reasons for changes. Apart from the concept of similarity and change being evident in a local area study, Martin (2002a) argues the concept of similarity and difference is further evident in both geography and history. She explains this concept is apparent in geography when comparing two localities (knowledge and understanding of places 2.f) and also in history when comparing historical periods, events and people (knowledge and understanding of events, people and changes in the past 2.d). A further concept which Martin (2002a) highlights can be found in both subjects is the concept of hierarchy. I have seen teachers addressing the concept of hierarchy through looking at society during the Tudor period. However, Martin (2002a) points out that the concept of hierarchy is also applicable in geography when looking at places and their relationships with one another.Although there are opportunities for geography and history to be integrated there are implications that I must be aware of. Kerry (2011) argues that for cross-curricular work to be successful there needs to be purposeful links between the subjects in order to make the learning relevant for the children. Therefore, he argues that wi thin a lesson there needs to be learning objectives which link to both subjects and opportunities for children to develop transferable skills. Hayes (2010) explains that this ensures that the links between the subjects are not superficial and are considered and planned to enhance learning in both subjects. On school experience when looking at Indian village within geography the teacher thought it would be worthwhile to look at the Indus Valley within history. This was a meaningful link because the children were made aware of the historical context of the country.Knight (2003) argues that integrating subjects can be demanding and teachers need to be secure in their own subject knowledge to be able to do this successfully, however he points out that humanities is an area teachers have less confidence in teaching. Similarly, Cooper (2000) argues that there needs to be opportunities within school for teachers to share their subject expertise with other teachers. However, from my experie nce no cater meetings have been allocated to either geography and history and when staff meetings focussed on curriculum areas, it was always English and mathematics which took priority. Moreover, Kinght (2003) highlights that a further problem when integrating subjects is there are not always resources available to support the learning, he argues this is the case when finding resources to support local area studies. The pretermit of resources available is further emphasised by Blyth and Krause (1995) who argue that because local areas are unique, schools have to create their own resources for local area studies. They argue this puts great pressure onto teachers, however they do acknowledge that once these resources has been created they can be shared in school.The implications of linking geography and history extend to the school curriculum. Turner-Bisset (2000) argues integration of subjects can be beneficial for schools when exhausting to deliver the overloaded National Curric ulum (1999) and she argues this can be achieved through recognising connections between subjects and drawing upon these links in teaching. On my first school experience the subjects were not taught in a cross-curricular way and each subject had an allocated time slot. Despite efforts to address all subjects, some foundation subjects were not taught due to lack of time. In contrast, my final school placement adopted a cross-curricular prelude which meant humanities was covered on a weekly basis ensuring continuity in the childrens learning whilst allowing the children to view the geography and history in a relevant way.Knight (1993) states that Successful integration is a whole-school, not a one-teacher, affair (p.106) whereby there should be organisation and cohesion within the humanities curriculum. OHara and OHara (2005) argue this can be achieved through effective planning which involves a whole school approach to looking at curriculum content that needs to be covered. They high light that when long term planning is undertaken, usually by the subject co-ordinator, cross-curricular links should be considered and planned for and there needs to be explicit reference to these links in the long term plans. Halocha (1998) argues that geography and history co-ordinators should take an active government agency exploring how their subject can be integrated with other subjects. He argues this then needs to be made available in long term plans which not only detail cross-curricular links but also the progression in terms of childrens learning.Halocha (1998) argues that it is the responsibility of the geography/history co-ordinator to explore how their subject can be integrated with other subjects and include this in long term plans.From my experience, the use of long term plans ensure there is continuity between key stages whereby all teachers in the school know what they are expected to cover in their subsequent short term plansFurthermore, Scoffham (2004) argues th at long term planning is importantand other subjects including history, whilst ensuring a balanced curriculum is delivered.because it allows teachers to recognise the links between geography and history in terms of the QCA schemes of work. He argues that careful consideration needs to be given to the specific units which could enhance learning in both geography and history. However, from my experience these links cannot be identified spontaneously, they need careful planning in order for the integration of subjects to work well. This worked well in school when a whole school curriculum map