Bayonne Packaging

OPERATIONS MANAGEMENT 2012/2013 1. Introduction to BAYONNE PACKAGING, Inc BAYONNE PACKAGING, Inc is a $43 million printer and paper converter company that produces customized paper-based packaging, for industrial customers, for promotional materials software, luxury beverages, gift good and gift candy. Presently, the business is leaded by Dave Rand and the board of the company is constituted by family members, a local banker and outside counsel. This company is implemented in the paper packaging industry that was featured by the quickly growth between 1980? s and early 1990? . Due to organizations that chase the desire to make a greater impact with their promotional materials or moved their promotional budget from print media and broadcast forms to the package itself at the moment of purchase. From the combination of this growth and Bayonne? s aspiration to improve, the company is divided in six major stages: Composition, Sheeting, Printing, Die-Cut, Fold&Glue, Finishing and Shipping dock. In the first one, the goal is to develop the printing and the package design, printing plates are made and die-cutting dies are ordered.Then in the Sheet Department, the paper is sheeted from the roll stock and stacked on skids to be printed. The following one is the Printing department that is where the artwork is printed on 4- and 6-colour presses. In the Die-Cut department, the sheets are printed into â€Å"blanks†1. After that, the Fold&Glue department consists in turning the die-cut blanks into the finished product. Here there are two options, if it is a large order it goes to the â€Å"Royal/Queen† which is an high speed machine. If it is a low volume order is goes to â€Å"Staudes† machines.After this, a selection is made to decide which products are sent to the 3A machines2. According to the analysis of this company, there are three major problems that have a huge impact on the way the organization functions which are: quality, delivery time and c ost of the final product. Taking to account the quality control problems we realized that the main issue was concentrated in Fold & Glue department where there was either a lack in the glue lines or excess of glue. Consequently, 6% of products were defective and more than 1% of final product were rejected by he customers, for example boxes popping open because it with not enough glue or no glue at all. Besides the quality control problems, there is a significant inefficiency concerning delivery on time of the customized packages- they were late more than 20% of the time. Initially, customers learned not to entirely trust in the delivery time of the product. They also realized that some other component of the marketing project might become available earlier than anticipated and this gave a sense of hope that all would be delivered on time to both of the parties.In addition, customers often were demanded by their own clients to anticipated the due date scheduled by the marketing proje ct, but on the other hand Bayonne did not have the means to respond promptly. Therefore, they want to â€Å"move up† or expedite a due date to receive product sooner than they had originally been promised. 2. Capacity utilization in work centers Machine/Work Center| Total hours per machine| Capacity utilization| Composition| 255| 73,50%| Jagenburg sheeter| 279| 80,40%| Heidelberg press| 348| 100%| Bobst die-cut| 272| 78,39%| Int. Royal/Queen F&G| 156| 44,96%| Int.Staude F&G| 179| 51,59%| Int. 3A window/patch| 145| 41,79%| In order to organize the information provided, we built a capacity utilization? s table of each work center where we, according to the provided data and by calculating capacity utilization of each work center, we measure how much the process actually does produce relative to how much it can produce if it were running at full speed (Process Capacity). Capacity Utilization = Flow rateCapacity Given the information in Exhibit 2, October of 2011 had 347 schedule d work hours and this means the maximum number of hours in each work center that an be reached. Considering that the bottleneck is the resource with the lowest capacity and that the flow rate of the resources is identical, the bottleneck is the resource with the highest capacity utilization. After computing these values above, we conclude that only one work center operates at full capacity which is the two machines of Heidelberg press (bottleneck). Here are the main reasons that could justify why the other work centers didn’t reach 100% of capacity utilization: * If demand is less than supply, the process will not run at full capacity, but only produce at the rate of demand. If there is insufficient supply of the input of the process, the process will not be able to operate that capacity. * If there is one or several processes that only have a limited availability (e. g. maintenance and breakdowns) , the process might operate at full capacity while it is running, but then go into periods of not producing any output while it is not running. This is the case in the Die-Cut work center where production is stopped in order to change dies. 3. Capacity in pieces per day for the Die-Cut centerTaking into consideration the present question, we were asked to find the capacity in pieces per day for the Die-Cut work center, specifically the Bobst Die-Cut. We also have to assume that one order is 30000 pieces. a) None of the orders can be ganged When none of the orders can be ganged, meaning that each time we process an order we will have a single setup time. In order to know the number of orders of the process per month (Q), we have to match the total time available per month to the number of orders multiplying by the total time to produce one order. Time available per month = Q x Setup time + Q x Run timeWe compute the total time available per month taking into account that â€Å"October 2011 had 347 scheduled work hours net of breaks† and that the Die-Cut department has two machines. Time available per month = 347 hrs x 60 min x 2 machines Time available per month = 41640 min Although the Standard setup time is 30 min/sheet, in reality the setup time (time to change dies) is 2/3 hours. So we assumed, an average of 2,5 hours which corresponds to 150 minutes. Setup Time per job = 150 min To compute the run time per order we have to multiply the run time per sheet by the number of sheets that compose the order.Assuming that sheets averaged 3 pieces, each order has 10000 sheets. Run time/order = Run time/sheet x N? of sheets/order Run Time/order = 0, 0075 min x 10000 sheets Run Time/order = 75 min After calculating the values above, we conclude that total time to produce one order which is divided by setup time and run time per order is 225 minutes. Time to produce one order = Setup time + Run Time Time to produce one order = 150 min + 75 min Time to produce one order = 225 min Now, we are in conditions to find Q – number of orde rs per month – which is 185,06667. Time available per month = Q x Setup time + Q x Run timeTime available per month = Q x (Setup Time + Run Time) Time available per month = Q x Time to produce one order Q = Time available per monthTime to produce one order Q = 41 640 min 225 min Q= 185,06667 orders/month Taking into consideration that 1 order equals to 30 000 pieces and consequently, equals to 10 000 sheets we can convert Q – capacity per order per month – into capacity per sheets and also per pieces both per month. Value| Calculations| Capacity/order/ month| 185,06667| Made above| Capacity/sheets/month| 1850666,667| 185,06667 x 10 000 sheets| Capacity/pieces/month| 5552000| 185,06667 x 30 000 pieces|It was required to get the capacity per pieces per day. So as we know that per day there are two shifts of 7, 5 hours each with a meal break of 30 minutes for every worker, in the end of one day there is 15 hours of work time. Knowing that the time available for mon th is 347 hours, each month has 23, 1(3) days. Therefore, after the conversion of months into days, we conclude that capacity per pieces per day equals 240000, meaning the maximum amount the resource, in this case the machines from the Die-Cut department, can produce per unit of time (per day, in this question). b) Pairs of orders can be gangedFacing this new situation, where pairs of orders can be ganged, the setup time must be allocated in a different way. Now, we are going to have one setup for every two orders. The time available per month will be the same, 41640 minutes – calculations on the sub question above. Time available per month = 41640 min In order to know the number of orders (pairs of orders, in this case) per month ( Q ), we have to match the total time available per month to the number of pairs of orders multiplying by the total time to produce one pair of orders. Time available per month = Q x Setup time + Q x Run timeTime available per month = Q x (Setup ti me + Run time) Time available per month = Q x (Time to produce a pair of orders) The setup time per job (calculations in the sub question above) is 150 minutes, and each time we process 2 orders 150 minutes will be spent to change dies. Setup Time per job = 150 min To compute the run time per pair of orders we have to multiply the run time per sheet by the number of sheets that compose a pair of orders. As we are assuming that orders averaged 10 000 sheets, we will have that each pair of orders has 20 000 sheets (2 orders x 10 000 sheets).Run time/ pair of order = Run time/sheet x N? of sheets/ pair of order Run Time/ pair of order = 0, 0075 min x 20000 sheets Run Time/order = 150 min So, the total time to produce a pair of orders which is composed of setup time and run time both per pair of orders will be 300 minutes Time to produce one order = Setup time + Run Time Time to produce one order = 150 min + 150 min Time to produce one order = 300 min We are able to compute Q – n umber of orders (pair) per month – which equals 138, 8 orders per month Time available per month = Q x Time to produce one orderQ = Time available per monthTime to produce one order Q = 41 640 min 300 min Q= 138, 8 orders/month Keeping in mind that 1 order = 30 000 pieces =10 000 sheets we can convert Q – capacity per order per month – into capacity per sheets and also per pieces both per month. Value| Calculations| Capacity/ pair of orders/ month| 138,8| Made above| Capacity/sheets/month| 2776000| 138,8 x 20 000 sheets| Capacity/pieces/month| 8328000| 138,8 x 60 000 pieces| This last value is the capacity per pieces per month but as we are asked to compute the capacity per pieces per day we must make the conversion.As each day has 15 hours of work time (calculations in the sub question above) and the time available for month is 347 hours, dividing this value by the 15 hours per day, we conclude that each month has 23, 1(3) days. Therefore, after the conversion of months into days we conclude that capacity per pieces per day equals 360000, meaning the maximum amount the resource, in this case the machines from the Die-Cut department, can produce per unit of time, in this question, day. c) All the others can be ganged In the case that all orders are ganged, the total process will include only one set up time.In order to know the number of orders of the process per month (Q), we have to match the total time available per month to the number of orders multiplying by the total time to produce one order. Time available per month = Setup time + Q x Run time The total time available per month remains the same, 41640 minutes. The setup time will be independent from the number of orders because there will be a single one for all of them considering that they are all ganged. Time available per month = 41640 min Setup Time per job = 150 minKnowing that one order has 10000 sheets, the run time per order will be 75minutes. Run time/order = Run time/she et x N? of sheets/order Run Time/order = 0, 0075 min x 10000 sheets Run Time/order = 75 min Regarding all of these values, it’s now possible to calculate Q – number of orders per month. Time available per month = Setup time + Q x Run time 41640 min = 150 min + Q x 75 min Q = 41640 min-150 min75 min = 553, 2 orders/month Keeping in mind that 1 order = 30 000 pieces =10 000 sheets we can convert Q – capacity per order per month – into capacity per sheets and also per pieces both per month.Value| Calculations| Capacity/order/ month| 553,2| Made above| Capacity/sheets/month| 5532000| 553,2 x 10 000 sheets| Capacity/pieces/month| 16596000| 553,2 x 30 000 pieces| As we are asked to compute the capacity per pieces per day we must make the conversion. Each day has 15 hours of work time (calculations in the sub question above) and the time available for month is 347 hours, dividing this value by the 15 hours per day, we conclude that each month has 23, 1(3) days. Therefore, after the conversion of months into days we conclude that hen orders can be ganged capacity per pieces per day equals 717406, 3, meaning the maximum amount the resource, in this case the machines from the Die-Cut department, can produce per unit of time, in this question, day. 4. Assume that 40 of the orders partialed in October each cause one broken production run in the Royal/Queen work center, resulting in two setups for these orders instead of one a) Capacity in October without these additional setups Assuming that 40 of the orders were partialed in October and that each induced one broken production run in Royal/Queen work center, resulting in two setups for these orders instead of one.First we calculated the capacity without these additional setups. Initially, we worked with the status of the process without these additional setups. We have already calculated the capacity production run, in pieces, in the Royal/Queen work center, an essential value for the computati on of the average time per order. So we calculated the ratio between the pieces scheduled and the orders scheduled of Royal/Queen machine, then we multiplied that value by the respective run time. Finally, we did the sum of the previous value with the respective setup time.Pieces Scheduled per Orders Scheduled = Sheets per Pieces scheduledOrders scheduled Pieces Scheduled per Orders Scheduled = 6. 209. 32977 Pieces Scheduled per Orders Scheduled =80640,(63) pieces Average time per order = Standard Setup Time + Pieces scheduled per Orders Scheduled x Standard Run Time Average time per order = 180+80640,(63) x 0. 0023 Average time per order = 365, 4734 min After that, we had to determine the capacity per order, where we calculate the ratio between total work time scheduled of the three machines in minutes and the average time per order.Total work time scheduled of the three machines in minutes= 347 x 60 x 3=62460min Capacity per order = 62460365,4734 = 170, 9016 orders/ min In the end , we calculated the capacity per piece multiplying the ratio between the pieces scheduled and orders scheduled by the capacity per order. Capacity per piece = 80640, (63) x 170, 9016 = 13781613, 7(68) pieces / min Therefore, we analyzed the capacity production run, in pieces, in the Royal/Queen work center but considering the additional setups. The company with the introduction of these setups the company loses time in the overall process. ) Capacity in fact In order to figure out what happened with the introduction of the additional setups, meaning that at this point the company had 40 orders partialed and as we have the information that there are 2 setups per order we consequently know that Bayonne had 80 setups in this work center. On the other hand, if there were no partialed orders, the work center would only have 40 setups. We conclude that when the setups increase the run time available will decrease. We know that there was a reduction of the capacity in this work center, aff ecting the overall process.Moreover we calculated the time spent in the production of those 80 orders partialed (we assume that they are equally distributed so 40 x 2), which is 21818,939 because we had to take into account the setup time and the run time of the 80 orders partialed. As we can see: Time to produce 80 partials = (80 x 180 + 80Ãâ€"0,0023 x 620932977) Time to produce 80 partials=21818,939 min We also calculated the time available to the company to produce the orders, considering the total time available in minutes, the time necessary to produce the 80 orders partialed and the additional orders produced in the available time of the total time per order:Available time = 62460 – 21818,939 Available time = 40641,061 Additional orders produced = 40641,061365,47355 =111,2011 Therefore, we calculated the additional number of pieces: Additional number of pieces =111,2011 x 80640,63 = Additional number of pieces = 8967329,736 So the total number of pieces produced in the end of the month was 12192955,191, since we had to consider the sum between the additional pieces produced and the pieces scheduled multiplied by the 40 orders partialed. Total number of pieces = 8967329,736 + (40Ãâ€"80640,63) Total number of pieces = 12192955,191 pieces/month 5.Size of orders route to the Royal/Queen work center and to the Staude work center Given the information on exhibit 2, we could calculate de size of orders to the Royal/Queen work center and to the Staude work center. In other words, we considered the setup standard times and the run standard time (the slope of line) of each work center while essential tools to create a graph where it is easier to take very useful conclusions about the size of the batch of these work centers. To have a clear comprehension of the graph, we considered two lines, one blue and one purple that represent, respectively, he Royal/Queen work center and the Staude work center. Royal/Queen Machine | Y=0,0023x +180| Staude Machine| Y=0 . 015x + 40| We know that Royal/Queen machine has a higher setup cost but in the other hand has a lower run cost. Comparing to the Staude machine, it has a higher run cost but a lower setup cost. With this data we can say that the Royal/Queen machine is indicated for big batches and the Staude machine for lower ones. As a result of these calculations, we obtained the intersection of the two lines (break-even point), with a value of 11. 23,62, that represents the point where is indifferent to use between the Royal/Queen machine and the Staude machine in the overall process. So, for batches with a size below than 11023,6 we choose the Staude machine, but if the batch has a size above the break-even point we will then choose the Royal/Queen machine. 6. Yield at each of the work centers Sheet, Print, Die-cut, and Royal/Queen and the cumulative yield for an other which the sheets starts with 40000 sheets Here we took into consideration the definition of yield which is the percentage of u nits lost of each work center.It was required to compute the yield of the following work centers: Sheet, Print, Die-cut, and Royal/Queen. In the tablet below, we organized the data provided and determined the values of the yield of each work center mentioned earlier. We can see that all of the work centers have a very low percentage of units lost because the values of the yield are very close to 100%. And as we know when the yield is 100% it means that there are no losses at all and the process reaches the maximum of efficiency possible. Work Center| Pieces in| Pieces out| Yield| Sheet| 9555097| 9488211| 99,300%|Print| 9488211| 9326912| 98,300%| Die-Cut| 9326912| 9233643| 99,000%| Royal/Queen| 6209329| 5588396| 90,000%| Besides this, we also had to compute the cumulative yield which is 86,972%. This value was calculated by multiplying the yields of each work center. In order to calculate the cumulative yield for another which the sheets start with 40000 sheets, we had to convert the number of pieces into sheets. If one sheet corresponds to 3 pieces, then: 40000 sheets x 3 pieces = 120. 000 pieces The input of the production process is 120000 sheets (100%). However we have found that the cumulative yield is 86,972%.So this tells us that 13,028% of the input is lost during the production process. Phases| Calculations| Values (in sheets)| Input| 120000| 120000| Losses| 120000 x 13,028%| -15633,6| Output| 120000 x 86,972%| 104366,646| 7. The data in exhibit 4 (value of actual shipments in October) After evaluating the graphic below that we have reached with the values of the variables Orders shipped, Late and Partialed, we can see that there is a direct effect of the number of orders Shipped to the Late ones, in other words, the more orders there are the more time is needed to deliver it, making them even more late.We can also extract that the number of orders partialed influences the number of late orders because when an order is divided, it turns into two and th is means that there would be another setup to be made instead of just one. These new setups interrupt the process flow, which consequently â€Å"steal† capacity. This intensifies depreciation of the machines and consequently increasing the costs. If Bayonne has several partialed orders that means that some quantity of those orders are still being produced, taking up resources that could be used to produce new orders.Because of this, these new orders will start the production process late, making almost impossible for them to be delivered at the scheduled time between Bayonne and the customers. 8. Recommendations of short-term and long-term After this report, one of the main goals of the BAYONNE PACKAGING, Inc is to reduce or minimize the problems that the company faces itself. Quality control, delivery time and cost problems are the major obstacles in the progress of the company. So in order to improve the management and the planning of the overall process, Dave Rand and the board of the company have to take some actions in short-term and medium term.So firstly, we suggest that they should have a closer careful oversight in Fold&Glue department, because there are in fact a significant portion of products that are defective and, consequently some of that portion is rejected by the customers. This issue have a huge impact in the image and reputation of the company, so this oversight is imperative and it can translated in more time spend in the inspection of this department. Also, we believe that the defective units need to be reworked or eliminated from the process.The company should to support the idea of reworking the defectives units, in the way that avoid the waste of the raw materials and the labor spent in the process of that units. In our opinion, Bayonne need to recycle the wastages and reutilizing them for further production. Also, we think that the company should be more organized in time schedules and deadlines, because it implicates delays in all the departments and therefore in the overall of the process. Finally, the company need to eliminate the setup time or at least try to reduce the time it takes to perform in the process, for the obvious reason that consequently it â€Å"steal† capacity.In other words, as nothing is produced at a resource during setup, the more frequently a resource is set up, the lower its capacity. So we believe that the company should be the increasing of the orders in a batch, with the objective that as more units there are in a batch, the more we can spread out the setup costs. And so to take advantage of the economies of scale in the entire process. In conclusion, if the company follows our suggestions with the expected results, maintaining everything else constant, they can conquer better results and diminish the difference between what is expectable and what actually occurs.Annex 255hrs ? 100% 347hrs=73,487031% Capacity utilization of composition 279hrs ? 100%347hrs = 80,40345821% C apacity utilization of Jagenburg 348hrs? 100%347hrs=100,2881844% Capacity utilization of Heidelberg press 272hrs ? 100%347hrs=78,386167% Capacity utilization of Bobst Die-Cut 156hrs ? 100%347hrs=44,9567723% Capacity utilization of Int. Royal/Queen 179hrs ? 100%347hrs=51,5850144% Capacity utilization of Staude Machines 145hrs ? 100%347hrs=41,7867435 % Capacity utilization of Int. 3A window

How to Work Your Gps

London Colorado Technical university Online HOW To work your GASP unit Before we place your unit on you, we will go over how to charge it and listen to messages. Your unit does have to be charged at least two hours a day. You can charge it an hour in the morning an hour at night. You can break It up into 30 minute intervals, as long as you charge It a minimum of two hours a day. You can never overcharge Just don't undercharge It.First, you are going to plug In the power supply into a wall outlet. Pull down the dust cover from the charging port. Next, you are ongoing to connect the power cord to the charging port. The blinking light will go solid and the unit will make a happy sound when there is a good connection. The unit itself will start beeping when the battery is fully charged. Once you hear this, disconnect the power cord, the unit will make the sad sound. Replace the dust cover and you are done charging.Now your officer can communicate with you thru this unit. They can send me ssages that say â€Å"Call your officer now, remember your appointment, pay your fees immediately, report to the office immediately and low battery, recharge unit. In order to hear whatever message your officer sends to you, you will need to acknowledge the message. When your officer sends a message to your unit, you will hear a continuous beeping sound. Between beeps, gently place your finger on the indentation about the charging port.You are going to lightly flick It, like you are flicking water. The unit will then play the message. Walt until you hear the full message, and then flick the indentation once again to acknowledge you heard the message. If you don't, the message will continue to play until you do. Depending on what the message is, your officer will know you received the message and will expect for you to do that action. If it says â€Å"call your officer now' or â€Å"low battery, recharge unit† you have 15-20 minutes to call them or charge unit.If It says rep ort to the office Immediately, you have 45 minutes to an hour to report. If It says this I would call your officer to let them know you are on your way. K, this little tower Is your beacon box. It has its own internal batteries, so you do not need to charge it. It has a blinking green light on it. If this light goes out, you need new batteries. This helps your unit recharge faster and helps to triangulate your signal within your souse. First, you need to find a central location in your home.You are going to place your beacon at least three feet off the ground on a solid surface. Do not place on floor. Place the beacon with the green battery light facing the room so the light can be easily seen. Do not place the light facing a wall. You need to keep the beacon away from direct sunlight, mirror, metal, and appliances. Do not cover the beacon with anything. Any questions? Alright, you are ready to go. Stay out of trouble and have a great day! Charging port and dust cover Indents Zion t o acknowledge message. Beacon Box

Amnesty International Australia Essay Example | Topics and Well Written Essays - 1000 words

Amnesty International Australia - Essay Example Despite all efforts from the Dalai Lama, the Olympics 2008 in Being are the event that draws finally the attention to the problems of the occupation. The whole world is protesting right right now. And what Amnesty shows us explains why. Amnesty (2008): "According to information published by the Tibetan Center on Human Rights and Democracy, 15 Tibetan monks were detained on 10 March for staging a peaceful demonstration in Barkhor, Lhasa, the capital of Tibetan Autonomous Region in China. There is no information of their current whereabouts or of any charges brought against them. They are at high risk of torture and other ill- treatment." Besides this significant and important action there is also the important issue on the Human Rights situation in China. Amnesty (2008): " Expressing an opinion online in China can result in jail, torture and death. People are silenced and what happens in China is often clouded in secrecy. Sign up to take the pledge to stop the Chinese Government and l arge internet companies restricting freedom of expression on the Internet, and we'll keep you up-to-date with ways you can help create a more transparent society in China." You can directly participate in signing the form online.... and to express their peaceful beliefs online without fear or interference. I call on the Chinese Government and large internet companies to stop the unwarranted restriction of freedom of expression on the Internet." The pledge is typical, any person can participate in the actions of Amnesty. China is a powerful country in the World, the economic position has grown immense over the last years. Cheap labour, hardly any costs drives many companies to China to build factory's. China is important, it is number 4 of the list in fast growing Economics, important trading partner for many countries in the world including Australia. However in the part of human rights nothing changed at all. Till this very moment people still die or are prisonised. 10489 3 Shocking to read is this part Amnesty (2008) "By allowing Beijing to host the Games you will help in the development of human rights" Liu Jingmin, Vice- President of Beijing Olympic Bid Committee, April 2001 . What can be said after reading this Dit we miss something in the last couple of years or is China changing here and there Many questions we may ask ourselves. Amnesty remains however optimistic as we can read. Amnesty (2008) "The 2008 Beijing Olympics provides us with an unprecedented opportunity to help create a more transparent society in China. Freedom of expression is a universal human right, and Amnesty International believes the Games can be used as a positive step towards creating a society in China that upholds basic human rights. In Australia, our campaign will challenge the Chinese system of internet repression. We want to see freedom of expression in China. We would like citizens everywhere to have the same access to the

Racial and Gender Discrimination and Sterilization Essay

Racial and Gender Discrimination and Sterilization - Essay Example Eugenic sterilization is the process of performing forceful human sterilization on individuals who have been diagnosed with mental diseases or insanities such as schizophrenia, manic-depressive psychosis, feeblemindedness, or epilepsy (Myerson, Ayer and Putnam 82–136). The main purpose of performing eugenic sterilization is to prevent the increase in the population of those individuals who have defective genes that can be inherited by their future children and who do not possess the self-control necessary to ensure children are not conceived. As an effective prevention method for unwanted pregnancies, the preservation of social standing of people who belong to upper- and middle-class families, and a permanent control over the rapid family growth of people in the lower-class societies (Revenel), men and women in the United States have been either given the option or forced to participate in one of two procedures – either tubal ligation (the cutting of fallopian tubes in women) or vasectomy (the cutting of vas deferens in men) since the 1900s (Myerson, Ayer and Putnam; Revenel). At the same time, it has been commonly reported that most African Americans experience racism and prejudice when it comes to receiving health care services throughout the United States (Benkert and Peters; Gamble; Krieger and Fee). To prove that gender and racial discrimination in forced human sterilization have existed since the early 1900s, a literature review will be gathered to examine the medical practices that took place in California and the United States during this time period. Based on the gathered evidence, it is expected to be discovered whether the controversy behind the issue of gender and racial discrimination in forced human sterilization still exists in the United States today.

Are Tax Cuts Promoting Economic Growth Essay Example | Topics and Well Written Essays - 500 words

Are Tax Cuts Promoting Economic Growth - Essay Example And the same thing can be seen happening with President Bush's 2003 tax cuts since 2003 annual GDP has increased by 4.3% as opposed to the 2.4% during the two years preceding. There can, however, be a downside to tax cuts. If the taxpayers save their increased income or buy outsourced commodities, the government may have to deal with balance of payments difficulties that could cause a deflationary effect leading to a "budgetary crisis with a painful readjustment to follow" (Wikipedia, 2006, n.p.). But how many people do you know bother to put their tax returns into savings or shop overseas Of course, you can buy almost anything from anywhere on the Internet, so the downside might be all too accessible these days. An alternative to cutting taxes is to increase minimum wage. Of course, that comes with its own share of downsides; mainly, the same downsides that tax cuts have. While researchers could find "no statistically significant relationship between minimum wage rate increases and business failures" (Rendell, 2006, n.p.), it is still no better than tax cuts and prone to the same downsides. So, when in doubt, cut taxes. Of course, doing both simultaneously could produce some interesting results.

Urban renewal in the al-Darb al-Ahmar District of the Cairo Essay

Urban renewal in the al-Darb al-Ahmar District of the Cairo - Essay Example However, this area is ripe for revitalization, as the residences of the area are committed to living there, and are willing to commit time and resources to make it happen. This paper will describe the history of the al-Darb Al-Ahmar area, as well as detail the reasons why it is ripe for revitalization, and the steps that are being taken to accomplish this. Brief Historical Analysis The history of al-Darb Al-Ahmar, according to Rashidi (2005), was that it was a settlement that was located just outside the walled city of Fatimid, which was the palace-city inside the city of Cairo, Egypt. The neighborhood was originally a cemetery, and, after the exodus of the population within the walled city after periods of drought and famine in the 11th Century, has brought people outside the walls of the precinct. This expanded the walls of the Fatimid to encompass other urban developed areas, and the al-Darb Al-Ahmar became one of the first areas that were a part of this urban expansion. The Citadel, within the al-Darb Al-Ahmar area, became the seat of power, which helped shape the urban development of the area, according to Rashidi (2005). The eastern city wall, which extended past the Citadel, formed the outer edge of the al-Darb Al-Ahmar, and the al-Darb Al-Ahmar area became an important area for the functioning of the city of Cairo. Because the Citadel remained the seat of power, the al-Darb area became a prestigious area, and became the centre of the economic and political life during the Mamluk period (Rashidi, 2005). The city is very historical, as many of the buildings w hich are institutional in nature have been present since the medieval era. The residential buildings, however, from that era have long since been torn down to make way for palaces and mosques. The institutional buildings have been supported by endowments, especially the religious buildings, and these buildings still stand. Religious buildings are not the only institutional buildings that have remained, as a hospital built around 1420, which is in the Citadel area, still remains, through endowments by the civic court institutions (Rashidi, 2005). In the modern day, there have been mixed attempts to preserve the area of the al-Darb, according to Rashidi (2005). The historic buildings have been preserved by the Comite de Conservation des Monuments de l’Art Arabe, which is an organization that has been dedicated to preserving the historical monuments of the area. Specifically, these historical monuments were being encroached by the derelict properties that surrounded these monume nts. However, the plan to get rid of these encroachments, so that the monuments were free-standing went too far, according to Rashidi (2005), in that all of these buildings were demolished, which damaged the urban fabric. Moreover, the planners, through the years, although well-intentioned, also helped to undermine the urban area, as they did not take into account that entire areas of the neighborhood should be considered to be historic. This resulted in such actions as widening the streets, without regard to social and urban consequences of doing so, and this made the urban fabric of the al-Darb Al-Ahmar decay. The al-Darb Al-Ahmar Project The al-Darb Al-Ahmar project came about, according to The Aga Khan Trust for Culture (2005), because the neighborhood was decaying. The refuse was piling up in alleyways, and landlords did not care for their properties. Yet, the neighborhood is one of the most

Are Rising U.S. Tensions with Russia and China Signs of a Return to Research Paper

Are Rising U.S. Tensions with Russia and China Signs of a Return to the Cold War - Research Paper Example 4. The missile defense system has caused Russia to deploy its ballistic missiles across Europe. 5. China and Iran have a close eye on US movements in Afghanistan, and its trembling relations with Pakistan. There are negligible or no chances of a second cold war among US, Russia and China because: 1. The three nations are matured and developed to make a mistake they made long ago. 2. It is not in the strategic interest of the three nations that such a war takes place. 3. There is much at stake, and a lot to lose if the war eventually breaks out. 4. US has its hands full with Afghanistan and Pakistan, it will risk going to war with a super power which can cause irreparable damage. 5. Iran is of significant concern to US at the moment. Americans will not risk Iran becoming a nuclear power for notorious reasons. Let us consider the chances of another cold war erupting among the Three Titans. The first cold war started in 1945 and went on till 1991, with the eventual defeat of the Soviet Union. The named cold war comes from the ability of nations to be in a state of war without direct military involvement. Military action is to be avoided because of the fact that it would bring a nuclear catastrophe to the nations’ door step. ... War.1 The question in one’s particular mind would arise that if there is no military involvement, then how is it possible to be in a war situation? These battles are fought through military coalitions, strategic conventional force deployment, and nuclear arms race. The rivalry is also seen at the level of sports and technology. The most famous technological competition between US and Russia is the Space Race. Military alliances such as the US led NATO and the Soviet Union led Warsaw Pact agreements were enforced to display military might.2 Considering the current situation between the Titans, we can asses that an environment is being built towards such a catastrophe. China seems to be very upset with the US movements in Afghanistan and its influence in the political mainstream of Pakistan. On the other hand, Russians are strongly condemning the US movements on the European soil. Its move to deploy Missile shields have irritated the Russians to an extent that led to a Georgian pounding some time back. Georgia is an ally of the US, but at the time when Russia was all out thrashing it, the Americans could only sit and watch the show because any US move would have been at the cost of war with Russia. The story of conflict does not end with Europe or Pakistan, Missile Shield or the US movements in Afghanistan. The three nations are of very different opinion on the matter of Iran. The Islamic republic of Iran is accused by the US of developing nuclear weapons or the WMDs. Iran suggests that its nuclear program is for civilian reasons and it has the right to use nuclear technology for civilian reasons. The US has tightened its sanctions on Iran and is threatening it to go to any limit possible to stop it from developing nuclear weapons. The extent could be by bombing its

Econ 103 Term paper Example | Topics and Well Written Essays - 1250 words

Econ 103 - Term Paper Example China’s growth rate was 10.3% in the previous year, and an estimated 9.2% GDP growth is forecasted for 2012. One of the key concerns is inflation in China, which is expected to hover around the 4.3% mark in the following year, primarily due to higher commodity and food prices, and excessive liquidity in the market. China’s next 5-year plan has laid emphasis on reducing reliance on foreign investments due to risk profiles. Domestic consumption and services will be the target for this fiscal year. Private consumption is expected to increase by 12.6% due to rising incomes and excessive spending patterns, while at the same time exports will target a growth of 20%. Japan’s disaster stricken economy is expected to increase at 1.5% post the earthquake, but the nature of the crisis appears to be short-term to medium term. Compared to other Asian nations, China’s economic performance is still laudable, but the creeping inflation threat must be addressed before it s tarts hampering growth. The slowdown in China’s growth will further exacerbate if inflation is kept unchecked. The Asian Development Banks has emphasized that core inflation rising is an issue for most Asian nations are they house over 2/3rd of the worlds poor population, and hence corrective measures will be required from all facets to ensure that the problem does not spiral out of control. Theory Review & Analysis: There are a number of economic concepts are work here. Two of the most prominent ones include the GDP growth and the corresponding inflation rate in the country. China has witnessed phenomenal growth in recent times, primarily due to rapid increase in manufacturing and merchandising sectors of the country. As the fastest growing economy of the world, there is always that element of keeping the pace of growth within acceptable levels to avoid the heating up of the economic business cycle. Given the case at hand, we need to understand the fundamentals which are app licable in such a scenario. This includes the relationship between money supply and inflation. Another feature in the article is the relationship between interest rates and GDP. China’s economic framework is built on the fact that their GDP grows at a steady pace, so that they can sustain this growth. However, the excessive maneuvering of its key economic indicators has lead to a cause for concern. The first issue which is to be analyzed is the rampant increase in the money supply of the country. There has been a credit boom in China, and accessibility to money is no longer an issue for the common man. With banks pursuing easy lending policies and a positive outlook from the People’s Bank of China has left the money supply unchecked and has triggered an excess amount of liquidity in the system. Now it’s an established fact that the money market is in equilibrium when money supply = money demand. In China’s case, the money supply went up and the demand for money adjusted itself by increasing. Thus the spike in demand for money began. With the interest rates on lower ebb, people realized that the opportunity cost of saving money was forgo able and opted for consumption instead. Another established economic theory is that when demand increases, the economy starts growing until a point is reached when more demand for money just pushes the

Alzheimer’s Disease Research Paper Essay Example for Free

Alzheimer’s Disease Research Paper Essay â€Å"Five million people in America have been diagnosed with Alzheimer’s disease, and one in three seniors will die because of this disease of another form of dementia† ( Lawrence Robinson). Alzheimer’s is a disease that gradually worsens with time, and is incurable. This horrible disease is also hereditary and can cause a family much pain. I’ve experienced Alzheimer’s first hand. My grandfather was diagnosed in April of 2007 and passed away April of 2012. It was a long a winding journey and I remember all the stages of his illness really well. The first sign of Alzheimer’s is memory loss, especially forgetting recently learned information. I remember like it was yesterday. The first time my grandpa did something strange that raised a red flag. Me and my brother were staying with our grandparents one weekend I was 11 and my brother 15. One night me maw told us guys (me, my brother and granddad) to get some food she had ordered from a place called Abe’s that we were oh so familiar with. We got in the truck and headed down the road, carrying on conversation we didn’t even realize that we had passed our destination. The truck stopped at Poppies, puzzled I asked what we are doing here. My grandpa looked back at me and explained that we were picking up dinner. I laughed and said we are supposed to go to Abe’s. He gave me a real dumbfounded look and said lets go inside. He proceeded to go to the counter and asked for our order that me maw had placed we begged him to get in the car we looked so stupid. Finally my brother got my grandmother on the phone and handed it to him. She chewed him out, like a dog with his tail between his legs he walked out we followed suite. At that time in my life I had not the slightest clue of any mental illness such Alzheimers but I’m pretty sure my brother did. He stared out the window, not saying a word the whole way back as me and grandpa laughed and giggled about the incident. Throughout my research I have found that â€Å"Alzheimers is hereditary and in some studies say it skips a generation†( Mayo Clinic staff). In my case could be me that inherits this disease. Knowing what I know now I’ll have check-ups annually, not because I’m scared of dying but for the quality of life I may live. â€Å"Alzheimers attacks four of the 23 chromosomes in a human’s body. It is similar to Down syndrome just happening in a later age†( Jon Glass). In the play we are talking about, in my opinion Willy has this disease and can be important because one of his sons could inherit it. I find it strange that no one in Willy’s family is concerned or wants to take him to a doctor to find out what’s going on. Alzheimers disease is a very cruel illness and I wouldn’t wish it upon my worst enemy. I’ve seen the things that monster of a thing can do to the sick, and the loved ones caring for the victim. I’ve learned the best thing to do is to get help, be patient and love the ill unconditionally.

Understanding Marketing Activities Essay Example for Free

Understanding Marketing Activities Essay Birkenhead Point Outlet Centre at Drummoyne, is the only place in Sydney where you can shop whilst enjoying the spectacular views of Sydney Harbour and browse through a huge range of your favorite fashion, food and lifestyle brands. Birkenhead Point is Sydney’s original factory outlet centre, a site rich with heritage: the development of Birkenhead Point can be dated back to the early 1800’s. More recently, Birkenhead Point is renowned for offering top designer labels at up to 70% off regular retail prices. Direct Factory Outlet (DFO) : is the name for a economy group of discount shopping centres in Australia. They are large-floor warehouse buildings containing partitioned stores where retail outlets sell excess or previous seasons stocks at reduced prices. Introduction of Birkenhead Point Outlet Centre: Birkenhead is an awesome place to go shopping on a sunny day. You know those days which are just too gorgeous to spend inside a concrete box, but you just have to go shopping for something? Well Birkenhead is the place. Birkenhead Point Outlet Centre at Drummoyne, is the only place in Sydney where you can shop whilst enjoying the spectacular views of Sydney Harbour and browse through a huge range of your favorite fashion, food and lifestyle brands. Birkenhead Point is Sydneys original factory outlet centre, a site rich with heritage; the development of Birkenhead Point can be dated back to the early 1800s. More recently, Birkenhead Point is renowned for offering top designer labels at up to 70% off regular retail prices. Increasingly expanded, Birkenhead has a great range of clothes and general goods stores. Marketing Activities undertaken by â€Å"Birkenhead Point Outlet Centre† These projects will complement the ground floor works that were completed in late 2012 with expanded walkways, increased store sizes, easier mall access, and integrated connectivity for ease of navigation around the centre, new bathrooms, new flooring, along with a host of new tenants opening their doors. These improvements created new interest with local shoppers returning to Birkenhead Point for their everyday shopping needs and personal services. With over 120 retailers on board and an increasing range of new dining options the new initiative at Birkenhead Point is raising the bar for outlet centre retailing, said Gerard McSpadden, National Asset Manager from Abacus Property Group. â€Å"Birkenhead Point is really paving the way forward with the third stage of redevelopment, exceeding the expectations of the modern day shopping experience,† continued Gerard. Promotional Activities of Birkenhead Point Outlet Centre Birkenhead shopping and leisure centre with new and deterring potential criminal activity. The bus station was . need to be clearly defined, namely: A developing interchange is a promotional .. †¢ Expanding and modernising the overall ambience of the existing food court balcony and marina promenade making way for a new waterfront restaurant and bar and improved food court dining facilities; †¢ The addition of a new major supermarket on the Marina Promenade level with new travelators to connect to this store from the Ground Floor; †¢ Increased open space and overall enhancements within the Endeavour Mall fashion precinct along with improved connectivity and access between level one and level two via dual pedestrian ramps; †¢ New sets of travelators from the ground floor entrance from the Coles car park which will connect to the mezzanine level car park above. Now at over 28,000m2 the redevelopment has also improved shoppers’ experience while visiting the c entre through increasing the amount of natural light and enhancing the sense of ‘space’. This clearly breaks away from the traditional retail setting seen in other centres which can be enclosed and dark. Marketing Concept does practice? The marketing concept relies upon marketing research to define market segments, their size, and their needs. To satisfy those needs, the marketing team makes decisions about the controllable parameters of the marketing mix. The concept of marketing has evolved over the time. 1. Production concept : this concept suggest to do mass production, in order to make the product cheap and easily available in the market. Base of this concept is that if the product is cheap and easily available then people will buy it. Potential competitors: In the area of Sydney, that is the place where you can find those top designer labels and signature clothing shops . Many of the top designer labels have been reduced up to 70% less than the regular retail price, so you’ll be sure to grab a bargain. There are plenty of high end labels here, including Alannah Hill, Witchery, Hugo Boss Factory Store and Mimco. As the Birkenhead Point Outlet Centre sells the designer and signature clothes as low as 70% percent that is why most of the consumers prefer to buy there because it is more cheaper. Does the factory outlet plays an important role in goods and retailing: Yes, I agree Some of the key features of the site that are worth noting include an easy-to navigate-store finder for the convenience of shoppers, and a store directory which allows patrons to easily find their favorite stores through types of category and a store map. This shows exactly where a particular store is located in the mall. And the VIP section gives users a sneak preview of some of the latest discounts that they can benefit from right through the mall. It also gives customers the opportunity to sign up to the email file in order to received special member-only discounts. To what extent does the factory outlet can pose a threat to conventional retailers? Nowadays, all the factory has been putting their lowest price to discount all the clothes they sell so that the consumers will buy it. It will be a big threat for those who franchise a store in their business with their regular price because instead of buying a regular price on the store,the consumer will find a factory sale choose the factory selling more discount instead at the conventional store who sells their regulars prices because it is more cheaper and more stocks. The advantages and disadvantages of selling a wide range of products in one shop against a shop selling only one line product? Businesses uses a range of different means to get their product/service to the customer. Obviously, it is important that you choose a means of distribution that is right for your market while at the same time being aware of alternatives that might gain you access to further markets.

Analysis of Albanias Tax System

Analysis of Albanias Tax System INTRODUCTION Every one can make the question: why do we have taxes?.Practically we can say , that one democratic state can not exist without taxes, even if he does not operate just with taxes.Taxes and taxability are a necessity. The standard of living of a modern society demands it; governments must collect the revenues in order to provide the goods and services that their citizens need, want and demand. The principal sources of Albanian tax legislation are the Constitution, various laws and decrees. The Parliament is the prime taxing authority in Albania, while the Ministry of Finance is the executive branch, responsible for administration of the laws. There is an important difference between tax and taxability in Albania.Taxability is an obligated and irreversible payment in state budget which include administrative charges and penalties for the delays provided by law. They are obligated payments of different contributors used for general public services, in that way state can accomplish his duty. While tax is an obligated contribute to pay from one person who profits directly from public services. They are a type of compensation for special public services accomplished from state in advantage of citizen. Taxes are mostly resource of locale organs entries of state, city halls, communes . Taxes for public services which we pay for has the element of volition, wich can not happen in no case with taxability. In financial point of view the taxes role is little than taxability ,so the role and the importance of taxes in confronting expenses for the public services is more sensible in the local budget than in the national budget. The following project aims to treat with no details the types of taxes and taxability in the Republic of Albania,their importance and influence in the economy.Often the countrys financial authorities have been propagating that tax levels in Albania are among the lowest in the region so in another section we will stick to the comparative analysis of tax burden. We will try to compare it with Macedonia and Greece. This article is structured as follows: First, we will briefly review the types of taxes and taxabilities in Albania. Second we will try to analyse and compare their importances in economy of our country with Macedonia and Greece. Finally, chapter four provides a summary and the conclusions on the issues treated. OVERVIEW ON TAX SYSTEM IN ALBANIA In the following section we will briefly review the classification of taxability and taxes in Albania.1 1 This section is based mainly on a summary of tax system in Albania presented by Financat (2006). 2.1 Taxes 2.1.1 National Taxes National Taxes cover 23% of the income that the state recieves from the taxes system,that is why they are considered very important to the Governments budget.Among the main national taxes,we can mention Road Traffic Tax,Higher Education Tax and Registration fee for Poker Games, Casinos, for sport competitions taking place at the racetrack.Road Traffix Taxes include taxes imposed by the Government for the use of imported vehicles ,also the old ones,for the fuel consumption etc.The universities and other Academies are charged with the collection of Higher Education Tax.These taxes are cashed not later than 30 days from the official date of the beginning of the school year, in any academic year.While the tax on registration of gambling, casinos for sportive races held in hippodromes is payable only once at the beginning of such activities and their registration. 2.1.2 Local Taxes Among the main local taxes,we can mention taxes for the capture of public spaces,taxes on real estate, local taxes on small businesses etc.The taxes on real estate include taxes on buildings, taxes of the lands use and also taxes on the agricultural lands.These taxes are calculated as an annual obligation of taxpayers from January the 1st- December 31st of the following year.If the taxable property is created,alienates or dissapears within this period,the obligation of taxpayers is calculated proportionally with the period of the property rights.To facilitate the implementation of this tax ,the bill, compiled in 20/04/2010 by the Government,where it was put a tax in the measure of 10% of the lands value for all those who have the right to use the states land,but have not yet privatized this land.This bill,more than a policy in the tax system, is used for the privatization of the land in use,because the legalization is a current problem in the country. 2.2 Taxability 2.2.1 Direct taxation It includes direct taxation on bussines and personal income tax: Direct taxation on bussines which is also known as flat tax regime feeds economic growth by promoting the generation of the capital and attracting the foreign investments,thus increasing capacity through investment in the economy,aiming for a more efficient tax administration,provides an increase of the revenue in budget.While on the other hand this regime affects the emphasis on social inequality through the displacement of attention by facilitating fiscal burden on individuals,particularly those with low and medium income,to the ease of the fiscal burden on profitable subjects. Personal income tax is calculated on the income of the individuals.It applies to any income of any form, from any source, realized by any individual tax-object based on the law. Indirect taxation It includes Value added tax (VAT) and Excizes: Value added tax (VAT) is paid for all supplies of taxable goods and services rendered by the payment of a taxable person as part of its economical activity in the territory of the Albanian Republic and for all imports of goods in Albania.The Value added tax in the country, applies at 20 % . Excizes represents taxes with high level rates on the consumption of a certain category of goods. Usually excizes apply to harmful products for health, goods that affect environment pollution and luxury goods.Excise tax in Albania is refundable for this items:propellant oils used by producers of electricity resources with a power of 5 MW or more for each energetic resource;propellant used for agricultural purposes, for industrial and agro-industrial production. COMPARING ALBANIAN TAX SYSTEM WITH OTHER COUNTRIES OF REGION 3.1 Greece Taxation The principal taxes of Helen state are corporate tax, personal income tax,value added tax (VAT),excise duty and property tax.As in Albania the prime taxing authority in Greece is The Parliament , while the executive branch responsible for administration of the laws is the Ministry of Finance.Unfortunately,revenue collected from taxes in Albania based on Gjokutaj(2007) are not yet at the desired level, as the structure and organization of the economy or business in our country is not very favorable. Factors like disuse of the banking system in economic transaction, arbitrariness and bureaucracy lead to the development of corruption, causing a loss in government revenue , that must be gained from taxes and thus bring a reduction of the effectiveness of Tax Administration. Some of these problems are present also in Greece.For example according to Yannopoulos(2003,p 4) during 2002 hundreds of businesses in Greece whose sole activity was to practice or abet some form of taxes fraud .Some did nothing but issue and sell false invoices for imaginary services,which companies could use to keep down their paper profits; others made fraudulent demands for the reimbursement of VAT.While now as we know the crisis that Greece is experiencing ,come as a result of tax evasion by all citizien. As shown by Goro(2010) this caused the increase of budget deficit of Greece, which captures the value of 12.7%. The Greek government has undertaken different policy from the region as increasing taxes to increase its income, this could exceed the crisis in which is included.But these decisions has caused discontent and protest for people and bussines. Referring to Taxrates(2010),minifin (2010) and as shown by Table 2 we can say that in Albania VAT is 20% unless cases when it is specified in this law, while in Greece for all the goods not belong to any special category the VAT is 23%.As we can see it is higher than in Albania.Personal income tax in Greece has the value equal to 15 % and the Corporate tax is equal to 25%, but in our country both of those taxes are knowed as FLAT TAX and the value of this tax is 10%,which is clearly lower than in Greece. According to Taxrates (2010) and to Xhepa(2000) ,Excise duty is roundet to the same value in both countries but in Greece, is expected this tax to be increased, until 10%, for some items(like alcohol,tobaccoetc). Greek exports to EU countries are tariff-free. Imports from non-EU countries are subject to the EUs common customs tariff. Most raw materials enter duty-free, while manufactured goods have rates between 5% and 7%. Textiles, electronics, and some food products have higher rat es. Motor vehicles, yachts, and motorcycles are subject to special duties.While Albania applies customs duty for machinery and equipment and other capital goods at 5%(minimum because there are aother categories of goods, which are raw materials that have tariffs of 10%). Greece does not impose withholding tax on corporate dividends paid to foreign investors. It does impose withholding tax on interest and royalties. The rate of tax may be affected by income tax treaties.In Albania earnings, that economic entity realizes are taxed in the amount of 30 percent. While dividends, interest and other types of earnings pay a withholding tax to the extent 10 % for residents and 15 % for non-residents. Finally according to the analyses above we can say that compared with Albania, Greece really applies higher tax rates than Albania.But both countries have similarities.The structure and organization of the economy or business for the moment is not very favorable in Albania as well as in Greece.It has caused a loss in government revenue , that must be gained from taxes and thus bring a reduction of the effectiveness of Tax Administration,whose consequence is the crisis caused by tax evasion in Greece. 3.2 Macedonia Taxation The most principals taxes applied in Macedonia are flat tax (corporate tax and personal income tax),value added tax (VAT),excise duty and property tax.As we can see taxes in Macedonia are similar with taxes in Albania. Referring to Xhepa (2000 pp 7-9) ,minifin (2010) and as shown by Table 1 we can see that Vat value in Albania is equal to 20% and in Macedonia it is at 18%. So in Albania its noted a higer level of VAT than in Macedonia.About Flat tax in both countries it is noted a trend to put down the level of this tax. Macedonia applies this tax with a value of 12%, and in our country it is applied with a value of 10 %.This value puts our contry in the range of states with the lowest value of this tax in the region. Always according to Xhepa (2000 pp 7-9) and minifin (2010) we can see that Albania applies customs duty for machinery and equipment and other capital goods at 5%(minimum because several categories of goods, which are raw materials have tariffs of 10%).While foreign companies that wish to operate in Macedonia (for a period of at least five years), exempt from customs duties on machinery and equipment (capital goods) imported, which are part of the investment.(Level of custom duties ran ges from 0 percent to 60 %).So we can reach the conclusion that Albania applies a standard rate ,while in Macedonia even though facilities the custom duty rate is higher than in Albania.In Albania earnings, that economic entity realizes are taxed in the amount of 30 percent. While dividends, interest and other types of earnings pay a withholding tax to the extent 10 % for residents and 15 % for non-residents.In Macedonia this tax is applied to the extent of 23 %. While referring to Xhepa(2000) labor costs rise by about 42 percent for payments made on social security and health,while in Macedonia it is a total of 30%. At the end of these comparisons, we can reach the conclusions that there are taxes in which Albania applies lower rates than Macedonia as well as there are taxes wich are at a higher rate.But what is important to emphasize is that both countries follow the policy of low level taxes to attract investitors from other countries and to protect the bussines. CONCLUSIONS At the end of this analysis we can draw the following conclusions: First,revenue collected from taxes in Albania are not yet at the desired level, as the structure and organization of the economy or business in our country is not very favorable,but Greece is also facing the same problems that even lead to the crises that it is experiencing recently,which Albania succesfully went through some years ago.While compared with Macedonia we can conclude that both countries follow the policy of low level taxes to attract investitors from other countries and to protect the bussines. Another conclusion that we reached at the end of this paper is that Albania,as well as Macedonia and Greece apply the same principal taxes,but the difference is that they have different tax rates.For the same taxes ,Greece applies higher tax rates than Albania,while comparing with Macedonia there are taxes in which Albania applies lower rates than Macedonia ,but there are also taxes in our country which are at a higher rate.

Conformity Essay -- essays research papers

According to Leon Mann, conformity means ‘yielding to group pressures’. Everyone is a member of one group or another and everyone expects members of these groups to behave in certain ways. If you are a member of an identifiable group you are expected to behave appropriately to it. If you don’t confirm and behave appropriately you are likely to be rejected by the group. Like stereotypes, conforming and expecting others to conform maintains cognitive balance. There are several kinds of conformity. Many studies of conformity took place in the 1950’s which led Kelman to distinguish between compliance, internalisation and identification. Compliance is the type of conformity where the subject goes along with the group view, but privately disagrees with it. Internalisation is where the subject comes to accept, and eventually believes in the group view. Identification is where the subject accepts and believes the group view, because he or she wants to become associated with the group. Leon Mann identifies normative conformity which occurs when direct group pressure forces the individual to yield under the threat of rejection or the promise of reward. This can occur only if someone wants to be a member of the group or the groups attitudes or behaviour are important to the individual in some way. Apart from normative conformity there is informational conformity which occurs where the situation is vague or ambiguous and because the person is uncertain he or she turns to others for evidence of the appropriate response. Thirdly, Mann identifies ingratiational conformity which occurs where a person tries to do whatever he or she thinks the others will approve in order to gain acceptance (if you make yourself appear to be similar to someone else, they might come to like you). The first major research into conformity was conducted in 1935 by Sherif who used a visual illusion, known as the auto-kinetic effect. Sherif told his subjects that a spot of light which they were about to see in a darkened room was going to move, and he wanted them to say the direction and distance of the movement. In the first experimental condition the subjects were tested individually. Some said the distance of movement wasn’t very far in any directio, others said it was several inches. Sherif recorded each subjects response. In the second experimental condition, Sherif gathered his subject... ... and Willis give some criticisms of the early research into conformity. Firstly the studies do not identify the motive or type of conformity. Do the subjects conform in order to gain social approval? Are they simply complying? Do they really believe that their response is correct? Secondly Hollander and Willis claim that the experiments do not identify whether the subjects are complying because they judge that it’s not worth appearing to be different, or because the actually start to believe that the groups judgement is correct. Hollander and Willis also claim that the studies cannot show whether those who do not conform do so because they are independant thinkers or because they are anti-conformists. And Lastly, they claim that the studies seem to assume that independance has to be good and conformity has to be bad. However conformity is often benificial. Sherif and Asch have each conducted fairly artificial laboritory experiments which showed that about 30% of responses can be explained by the need or desire of the subjects to conform. These experiments may not accurately reflect real life when conformity might be benificial and sometimes contribute to psychological well-being.

Eli Whitney And The Cotton Gin :: American History

Eli Whitney and the Cotton Gin Eli Whitney was the inventor of the cotton gin and a pioneer in the mass production of cotton. Whitney was born in Westboro , Massachusetts., on Dec. 8, 1765, and died on Jan. 8, 1825. He graduated from Yale College in 1792. By April 1793, Whitney had designed and constructed the cotton gin, a machine that automated the separation of cottonseed from the short-staple cotton fiber. Eli Whitney's machine could produce up to 23 kg (50 lb) of cleaned cotton daily, making southern cotton a profitable crop for the first time. Unfortunately Whitney failed to profit from his invention; imitations of his machine appeared, and his 1794 invention was not upheld until 1807. Eli Whitney and his business partner, Phineas Miller, opted to produce as many cotton gins as possible, install them throughout Georgia and the South, and charge farmers a fee for doing the ginning for them. Their charge was two-fifths of the profit, paid to them in cotton itself. And here, all their troubles began. Farmers throughout Georgia resented having to go to Eli Whitney's cotton gins where they had to pay what they regarded as an exorbitant tax. Instead planters began making their own versions of Eli Whitney's gin and claiming they were "new" inventions. Miller brought costly suits against the owners of these pirated versions but because of a loophole in the wording of the 1793 patent act, they were unable to win any suits until 1800, when the law was changed. Struggling to make a profit and mired in legal battles, the partners finally agreed to license gins at a reasonable price. In 1802, South Carolina agreed to purchase Eli Whitney's patent right for $50,000 but delayed in paying it. The partners also arranged to sell the patent rights to North Carolina and Tennessee. By the time even the Georgia courts recognized the wrongs done to Eli Whitney, only one year of his patent remained. In 1808 and again in 1812 he humbly petitioned Congress for a renewal of his patent. In 1798, Eli Whitney invented a way to manufacture muskets by machine so that the parts were interchangeable. Ironically, it was as a manufacturer of muskets that Whitney finally became rich. Background on the Cotton Gin The cotton gin is a device for removing the seeds from cotton fiber. Simple devices for that purpose have been around for centuries, an East Indian machine called a charka was used to separate the seeds from the lint when the fiber was pulled through a set of rollers.

Brutality of Slavery Essay

In history, slavery has been a large problem in The United States and has caused many issues. We know slavery as history, while people like Frederick Douglass and Harriet Jacobs knew slavery as their lives. Frederick Douglass was a man who was born and raised as a slave, he never knew his mother and watched many terrifying things as a child. Another known slave was Harriet Jacobs; she was a slave who was abused in many ways. Both of these slaves lived through hardship and turbulence growing up. Most people could not even fathom the pain and suffering these two slaves endured. They were considered to be chattel slaves. Chattel is a type of slavery. According to Dictionary. com chattel is â€Å"any article of tangible property other than land, buildings, and other things annexed to land. † Slaveholders feel as though their slaves have no rights and they are their own property. Most slaves during this time were chattel slaves and were treated very poorly by there slaveholders. In his essay on brutality toward slaves, Frederick Douglass shares some of the horrors that were his reality. As a slave himself, he understands from first-hand experience how badly slaves were treated. He mentions emotional and physical abuse he received from his slaveholder. He talked about how the slaves were not allowed to know how old they were or information that might expose them to more about their families. Douglass mentioned the fact that slaveholders would whip the slaves until bloody while making other slaves watch. Slaveholders would shoot and kill their slaves if they did not follow orders, Douglass acknowledges. Slaveholders would keep all personal information from their slaves. The fact that a slave would not have the right to know how old they are would create emotional hardship and eliminate an important sense of self. Some slaveholders would not allow the slave to know anything about his or her mother or father. They would give the slaves very little information so they could not investigate further. Douglass was one of the slaves who barely knew his own mother. The most he ever saw her was just a few times at night while he was sleeping. She would take the long trip to see him after a long day in the fields, but she would have to be back before morning came the next day. Only being able to see one’s mother three or four times in a person’s life, and not being able to know anymore information about one’s life, would be considered abuse in many ways. Whipping a slave was a very normal action in this time. Slaves, whether they ‘deserved’ it or not, could be whipped for many reasons. Douglass mentions many times when his slaveholder would whip his own aunt. Douglass said, â€Å"I have often been awakened at the dawn of day by the most heart-rending shrieks of an own aunt of mine, whom he used to tie up to a joist, and whip upon her naked back till she was literally covered with blood. † His slaveholder took great pleasure in whipping and torturing his slaves. It is heartbreaking knowing that it was considered socially and morally okay to commit such brutalities. Douglass talks about a time when a slave named Demby was shot and killed in front of an entire plantation of slaves. The slaveholder told Demby to come to him, but Demby refused, so the slaveholder took out his gun and shot him. A thrill of horror flashed through every soul upon the plantation†¦Ã¢â‚¬  said Douglass. The slaveholder said that he killed him because he was â€Å"unmanageable. † He also said that Demby was setting a bad example for the other slaves and if he did not take care of the problem, the other slaves would follow. Women played a vital role in slavery, the pain and suffering they had to endure was terrible. Women had to bear hardship in many different ways such as sexual abuse, chattel type slavery, and the relationship between the slaveholder, his wife and the slave. All of these rigorous situations are forced upon an African American woman creating emotional and physical abuse. While reading Incidences in the Life of a Slave Girl by Harriet Jacobs, one could notice a constant theme in the slaveholder’s ideology toward the slave. As brought up earlier, most slaves were chattel slaves, meaning that their slaveholders treated them as if they were property and with no respect. Jacobs says, â€Å"He told me I was his property; that I must be subject to his will in all things. † (Jacobs pg. 2). Obviously, Mr.  Flint treated Jacobs as if he had zero respect for her. Jacobs mid teen years is when her life as a slave girl escalated. Mr. Flint, her slaveholder had absolutely no respect for the fact that she was an innocent young girl. â€Å"My master began to whisper foul words in my ear. Young as I was, I could not remain ignorant of their import. † (Jacobs pg. 1). These actions were not uncommon in slaveholder/slave relationships because of the sense of ownership. The wife of the slaveholder and her relationship to the female slave, in this case being Jacobs, could be detrimental. Not only the relationship between the wife and the female slave is important in history, but it also creates a struggle between the African American female and the slaveholder. The wife could be considered psychotic because of the jealously placed in a relationship such as theirs. Jacobs mentioned thatâ€Å"†¦she spent many a sleepless night to watch over me. Sometimes I woke up, and found her bending over me. † Most people, whether in the same relationship as them or not would think that is weird and would have psychotic tendencies. Insidences in the Life of a Slave Girl and Both narratives written by Frederick Douglass and Harriet Jacobs were tools in the abolition of slavery. The narratives gave African Americans a voice. They brought international attention to the issues and brutality of slavery. This basically put pressure on the United States to address the issue. Also, the ideology of slavery is based on the belief that blacks are inferior to whites. When sociologists first began trying to explain inferiority, a big argument was that there was no African literature. These narratives really showed the eloquence of African people.

Key Functions of Education from a Functionalist Perspective

What are the key functions of education from a Functionalist Perspective? Ever since the education system was invented, there have been a lot of ideas and criticisms of how it should work. The most famous sociological groups, functionalists and Marxists, were part of this and still are today. They both think that their views are best for society. Talcott Parsons believes that the education system has three main functions. Firstly it socializes young people into key cultural values such as equality of opportunity, competition and religious morality.Education is said by functionalists (especially Durkheim) to emphasize moral responsibilities in society that people should have towards each other. If these norms were not passed down through generations then there would be a tendency for individualism (where people believe that they are more important than social groups). Citizenship and religious education were introduced as compulsory subjects in schools to see that young people did thi ngs with thought for the society. The second function is to do with the skills that education teaches children, from literacy and numeracy to more job-specific skills.Occupational jobs are becoming more specialized and this in turn will lead to more years in education. The final function of education, according to functionalists is the allocating of roles of young people in society. Examinations and qualifications are said to allocate people for their most suited job. The equality of opportunity took place and so higher talented people are given the most functionally important jobs for the society. Parsons was criticized as he failed to consider that the values transmitted by the educational system may be those of a ruling minority rather than society as a whole.Like parsons, functionalists Davis and Moore saw education as a means of selecting or shifting people for different levels of the jobs market and ensuring that the most talented and qualified individuals are allocated to the most important jobs with high rewards. Society is therefore meritocracy in which people are rewarded for intelligence, ability and effort. They where criticized because the relationship between academic credentials and occupational reward is not close. Income is only weakly linked to educational attainment. There is doubt about the proposition that the educational system grades people in terms of ability.It has been argued that intelligence is so difficult to pin down that school achievement can never equal ‘intelligence’. While Marxists do share many ideas of functionalists e. g. the fact that education prepares us for out acceptance of the values of society they also see how the education system is alienating children. Functionalists, on the other hand, seem unable to see this and believe that the education system can only do well to children by teaching them norms and values. Functionalists where criticized because as Marxists say, education system is not meritocrat ic as there are the influence of class, ethnicity and gender.

Marketing Principles Innocent Smoothies: STP Essay

Segmentation, Targeting, Positioning Positioning According to Kotler and Keller (2006), placing the product in a position where it is in demand, attractive and unique to the customer in relation to the products of its competitors is known as market positioning. Innocent has a reputable stance in the market, being known for its image of good will and helpfulness. From the company’s contributions to charity to the fun, lighthearted word choice of their product’s labels, Innocent successfully portrays itself as being a brand which above all, wishes good health for the consumers of their smoothies. The reputation which Innocent Smoothies holds is thanks to the values upon which the company was first established. Head of Communications for Innocent Drinks, Charlotte Rawlins, stated that â€Å"You have to build from your principles and make sure there’s a good product at the heart of it (and) if that’s the case, a good reality and image will follow†. A wide variety of product characteristics have ensured that this image of Innocent Drinks is preserved. 100% recycled bottles, donating to their own charity foundation, introducing ‘kids packs’, ensuring their product has health benefits such as contributing to peoples’ 5-a-day, jokes and heart-warming messages on their packaging†¦even their innocently drawn logo of a somewhat juvenile drawing of a smiley face contribute to giving the impression that Innocent Drinks are as Innocent as their company’s name. (Need references from partner). Innocent is rated as the most environmentally concerned company. Tropicana is next in line. Consumers that buy smoothies on a regular basis (once a week) and consumers that buy smoothies very rarely both agree on the fact that Innocent’s work ethics are above those of its competitors. Also, even though Innocent is the most expensive out of its main competitors, 69% of respondents have said that Innocent smoothies are worth every penny. Nevertheless, Tropicana had a 73% rate, own brands had a 65%, 42% for Happy Monkey and 29% for Coldpress. Segmentation/Targeting The smoothie market is divided into varying groups of consumers, which all differ in characteristics, behavior or needs. These different groups might seek different products of the marketing mix. This is known as market segmentation (Kotler and Keller, 2006). Innocent targets people that are health conscious, since their smoothies have no added sugar and are made 100% from fruits. They do not have any sort of colourings, flavourings or genetically modified products. Another group of people that Innocent smoothies are aimed at is time-strained people or workers, this being because of the practicality of the product. It is not only healthy, small and filling, but contributes to one’s 5-a-day fruit and veggie count. By having one small 250 ml smoothie, one is already having 2 of their 5-a-day. This is easy for those who have difficult times getting their diets balanced with their work. A third group of buyers that Innocent attracts are parents. Kids’ diets are extremely important while growing up and a smoothie is always a more appealing option to a young one than a piece of fruit. Innocent is a better option in every way than a fizzy soft drink which probably has no nutritional value and more sugar. Geographically, Innocent has expanded from a small stand at a concert in London to having a presence in France, Austria, Ireland, Sweden, Belgium, Switzerland and Denmark. Demographically, Innocent has focused on young kids in an essential growth stage of their lives all the way up to mid-age men and women workers who struggle to maintain a healthy and balanced diet. People with active lifestyles tend to consume this type of product more since it offers a trouble-free on-the-go option.

Environmental Impact of Aviation Essay

Today, the world is bothered by the environmental issues reverberating in different parts of the world. Part of this environmental issue is focused on global warming. As part of the whole world’s response on the important concern, laws and policies have been drafted. Some of the known environmental policies are Clean Air Act and the Kyoto Protocol. Meanwhile, the Kyoto Protocol is an agreement between different nations, mainly industrialized, adopted on December 1997 in Kyoto, Japan (United Nations Framework Convention on Climate Change, 2008). The central function of the protocol is to set a target on the greenhouse gas emission for member countries (United Nations Framework Convention on Climate Change, 2008). This is to further reduce the impending consequences of the greenhouse effect. Since the report of international scientist that climate change is worsening, all sector of the society and all nations have been invited to participate in activities primarily to help cut gas emissions. Each government of member nations also implemented programs in order to reduce the gas emission that is aggravating the global environment situation. For the past years, the reality of the phenomenon has been severally debated, even among politicians. Eventually, environment was considered as priority in the policy making. Additionally, the international concern on global warming has reached every sector, big or small, in the society. Among the business sectors, rules and regulations have also been adopted internationally in order that a standard of environmentally hazardous substances be eliminated or minimized. An example could be the non use of lead. In Europe, the Restriction on Hazardous Substances was adopted and imposed upon all its suppliers worldwide (ROHS, 2008). According to the guidelines, minimum amount of the hazardous substances should be maintained. Hence, quality of the product depends on the substances comprising the product. The environmental issue, however, is not only limited to gas emissions and global warming. Instead it covers all kinds of pollution. In the field of aviation, policies and guidelines on environmental compliance also apply. Aviation plays a vital role in transportation. It is the easiest, fastest, and more convenient means in transporting people and goods from one border to another or from nation to nation. Being an essential factor in the growth of economy, it also has an essential contribution to global warming and other environmental problems. Remarkably, the aviation contributes to various environmental problems. One of the major problems faced by aviation industry is the noise pollution being suffered by the residence nearby airports (Kutz, 2008). At present, the aviation is one among the growing business opportunities. Since new and more improved planes have been introduced, the air traffic also increases. As such, there is also intensification of the environmental concerns. The second environmental problem affecting the industry is the climate change. Climate change is the foremost environmental phenomenon that is bothering the international community. In addition, it is believed to be the cause of the drastic change in weather and the emergence of illnesses. The third major problem being caused by aviation is the poor air quality (Kutz, 2008). All these environmental concerns are mandated by laws to be addressed by the aviation industry. In the field of aviation, BAA is widely known for being the world’s leading airport company (House of Commons, et. al. , 2004). At present, it is operating eight airports namely; Heathrow, Gatwick, Stansted, Glasgow, Edinburgh, Aberdeen, Southampton, and Naples (BAA, 2008). At present, its success still continues to shine and more developments are being planned in the future. In a report propounded by the BAA for year 2005-2006, the company laid down in details the achievements and plans of each airport. Aside from that, it also presented its financial statement to show the financial operation of the company. At a glance, the company has indeed a successful and is in a stable financial status. The over-all operation and employee handling are excellent. According to Mick Temple, Divisional Director, the company recognizes the existence of the environmental issues (Temple). But, the report of BAA did not actually addressed all issue about environment related to airline or airport. In addition, the BAA presented its report in a categorical yet orderly manner. After presenting the achievements, developments, and plans of each airport, the BAA also discussed issues faced by the company. It has specified corporate responsibilities. In scrutinizing the report, the BAA did not actually address all environmental problems. As stated earlier, aviation industry is challenged by problems on poor air quality, noise pollution, and climate change. In the report of the BAA, the report laid down the corporate responsibilities of the company but in a summarized and general form. Although it has addressed all the problems cited, it did not actually specified its future plan, present programs, current status and its over-all stand on the impending environmental problems. In addressing the environmental problem on air quality, the report stated its concern on the problem that is affecting both local and national (Temple). Notably, airports around emits nitrogen dioxide and other fine particles that have negative effect on heath and environment (BAA, 2008). In addition, it has stressed on government’s declaration of Heathrow’s compliance to EU Air Quality Standard (Temple). Contributing to poor air quality, however, are M4 and M25 traffic (BAA, 2008). Likewise, the report merely added measures it can implement in order to comply with the standard. These measures include â€Å"investing in public transport, promoting alternative fuels for airport- based vehicles, and using charges to penalise aircraft with poorer emissions standards† (Temple, p. 35). However, no other reports were propounded to show that these measures have been adopted. Furthermore, the company merely reiterates its desire to review its emission while extending help to other companies with regard to the problem. As to noise pollution, the aviation is considered as one among the major contributor due to noise caused by take offs and landings? taxiing, and engine tests (BAA, 2008). With regard to BAA’s stand on noise pollution, the company has laid down its strategies in minimizing the noise. In addition, it stated its desire to work with local government, airlines, and air traffic controllers to jointly implement these strategies. First strategy is the encouragement on the use of quieter new aircraft and engine by the manufacturers (Temple). The second strategy is giving reward to those airlines using a quieter aircrafts. The fourth strategy is the improvement of compliance with quieter operating practices (Temple). The last strategy is concerned with updates of information by keeping the noise-sufferers informed better (Temple). Today, the company is doing its part in addressing the complaints of those affected by the noise of airports. Furthermore, on the most relevant environmental issue on climate change, the company proudly stressed its target of 15% reduction on its carbon dioxide emission by 2010, which is even higher than the standard (Temple). The company’s strategy is focused on energy efficiency and renewable energy (Temple). Moreover, it has also implied its adherence to Emission trading which allows business incapable of achieving the target to buy permits from those industries that are capable but only within an overall cap (Temple). At present, the company is lobbying for the recognition of the emission trading to be an acceptable mechanism in greenhouse gas emission. In addition, in its desire to reduce the impact of climate change, the company is committed in investing into new energy efficient technology, sourcing out more renewable energy, reducing emissions of vehicles in the airport, among others (BAA, 2008). Based on the above mentioned, the report of BAA may be said to have mentioned the major environmental problems faced by airlines and airports. However, it was not able to state its impact on environment. It did not also laid down the programs it has adopted to address the issue. But nevertheless, it has recognized its role in the environment. By looking into the context of the report, is can be said that the company has been unfairly assessed. It is unfair on the reason that the report presented more on the developments, future plans, and achievements of the company but did not directly addressed on the corporate responsibilities. It is true that corporate responsibility have been included in the middle part, but there is no clear stand of the company. The report stressed on the company’s plan to expand, increase passengers, intensify investment but there are no more details as to the company’s action on environmental issues. Significantly, it did not state any of its achievements in helping in the abatement of the environmental problems. It merely presented it strategies but no update has been included as to the implementation and status of the company. Interestingly, the report of the Managing Directors of each airport has concentrated on the importance of shareholders. Hence, the report was concentrated on the good sides about the company. Airports and airlines are considered as one among the places vulnerable of being attacked by terrorist groups. Notably, in 2007, Glasgow Airport has been attacked by terrorists (BAA, 2008). On that very threatening day, the company has been given an idea on the loopholes on the airport’s security. It is also of no doubt that millions of passengers and employees come in and out of the airport. In line with this, the treat of terrorism has made passenger paranoid about safety. Hence, it is but necessary that safety should be the paramount concern of the company. In response to the attack in July, 2007, the company declared its dedication in making its passengers secure. As part of its response, the company has closely worked with the Department for Transport (DfT) for guidance on its security measures (Temple). Moreover, in concurrence with the government’s standard, the company has conducted a full range review of its security systems (Temple). In order to show its sincerity in making its airports secured and safe, the company has started using technological innovations such as hold-baggage screening, new security screening and x-ray screening (Temple). In line with the company’s purpose of ensuring safety and health of its passengers and employees, policies and programs have been adopted. Additionally, according to the report, the company’s stance on security is that it is considering it as a crucial issue. Aside from its possible effect on the company’s reputation, it also recognizes its effect on passengers’ experiences. As such, the company works closely with the government agencies, armed forces, and police force in order to upgrade its security system and match with that of government security (Temple). Furthermore, it has committed itself to comply with regulations concerning safety. In accordance with this, the Health, Safety, Security and Environment (HSSE) Executive Committee have been founded with the primary goal of determining and addressing these issues affecting the company (Temple). With the growing environmental concern, some say that aviation industry is not a sustainable business. However, BAA has proven this statement wrong. In order that environmental issue be addressed and at the same time maintain or increase the profitability of the company, the company may enhance its training on environmental awareness to its employees and passengers. In addition, carbon dioxide emission can be reduced through the use of biodeisel and other alternative energy. Moreover, through reducing its flight, the company could decrease its environmental impact but can increase profit because all flights would be certainly be filled. Another measure could be on the retail sector. Since the airports are open for stores, environmental measures should also be imposed upon them. Some of the policy that can be adopted is the ban on non-recyclable things. Through this measure, all waste coming from stores would be put to recycling areas. Finally, the company could enhance its pro- environment policies despite cost on its part. This way, the cost would be repaid by the loyalty and continued patronage of the passengers. References BAA. (2008). Corporate Responsibility. Retrieved October 31, 2008, from http://www. baa. com/portal/site/default/menuitem. a875fc32913746f398a5e186c02865a0/. House of Commons, Great Britain Parliament – Environment, Food and Rural Affairs Committee. (2004). International Challenge of Climate. London: The Stationery Office. Kutz, M. (2008). Environmentally Conscious Transportation. London: John Wiley and Sons. ROHS. (2008). Restriction on the Use of hazardous Substances (ROHS). Retrieved October 31, 2008, from http://www. rohs. gov. uk/. Temple, M. (2008). BAA Annual Report 2005/06. Corporate Responsibility. Retrieved October 31, 2008, from http://www. baa. com/assets//B2CPortal/Static%20Files/BAA_Annualreport_05-06. pdf. United Nations Framework Convention on Climate Change. (2008). Kyoto Protocol. Retrieved October 31, 2008, from http://unfccc. int/kyoto_protocol/items/2830. php.