Reality versus Illusion in Whos Afraid of Virginia Woolf? Essay

Reality versus Illusion in Whos Afraid of Virginia Woolf? In his play, The American Dream, Edward Albee unveils a tortured family that is symbolic of the reality beneath the illusion of the American dream. In Whos Afraid of Virginia Woolf, Albee takes a to a greater extent traditional approach than the theater of the absurd, and his language is more natural, but he returns to this theme with a vengeance. For in all of drama there are few plays about domestic relationships that are as caustic, slam-bang and as poisoned with the milk of human bitterness, cynicism and pessimism as is Woolf. The story regards George and Martha, a married couple (he a history professor and she the University Presidents daughter). Verbally and emotionally George and Martha are as skilled at cutting each other without going for the final kill as much as a professional torturer trained to exsert his victims agony. Into this volley of abuse set Nick and Honey, a young couple who also share a vision of th e American dream, but Albee portrays Nick as the victor in his battles with George because George is of the old school and Nick has already been indoctrinated into the new American culture of capitalism for its own sake. The theme of the play, other than touching on the disillusionment of the American dream for the younger generation, and a robotic-like acceptance of the evolved capitalized version by the older generation, is that each of the characters in the play, like each of us in real life, are destined to struggle through our own personal hell, a struggle that we face alone It becomes clear that each character is assiduous in an isolated struggle through a personal hell (Murphy 1113). The plot centers around George and Marthas p... ...e his themes in the play. Truth versus illusion, reality versus perception, and union versus inability to come together are the main themes the author chooses to highlight throughout the work. In the end, once all illusions have been stripped or peeled away, Martha and George have a chance to come together in an effort to save their marriage. As Martha says to end the play in response to Georges singing Whos afraid of Virginia Woolf I...am...George...I...am... (Albee 242). Only from this flow of truth can George and Martha hope to save their troubled marriage. WORKS CITED Albee, E. Whos Afraid of Virginia Woolf?. New York Signet, 1962. Carter, S. Albees Whos Afraid of Virginia Woolf? The Explicator. Vol. 56. June 22, 1998, 215-218. Murphy, B, ed. Benets Readers Encyclopedia. New York HarperCollins Publishers, 1996.

A Reflection on My Writing Essay -- Personal Narrative Education Writi

A Reflection on My WritingThe journey through nomenclature and literature has everlastingly been an intriguing one for me. It is for this reason that I chose English as my major. It seems that every teacher or professor that I strike had, has always been able to pinpoint one specific element in my writing that I need to work on. This has not been a negative thing by any stretch, because with each passing semester there is an element of my literature that will be perfected for the next. This is the wonder that is English, and the reason for my passion in this subject area.In this class I have really learned to use a different level of thinking in my papers. Teachers often have complemented my ability to ground a point with the spoken word, but always offer advice when referencing my ability to compel by the written word. My first lesson in Literature was to bring myself bolt down a level. I used to have an opinion, and write it, never citing or backing it up. My teachers taught me to incorporate others opinions into my own, explaining that until there is a credit to my name, no one is bear on about my opinion without someone credible backing it up. I took that knowledge and used it, learning to be an aggressive researcher, never resting until I have washed-out all sources.Then I entered introduction to literature 132, and this is where I had to learn to generate that ability to the next level. There would be no more difference quotes wandering, never introduced, or turning my paper into a commentary on someone elses quotes. I learned to effectively use quotations and research, and still harbor my Identity as a writer. This was a prodigious step, and one I will ever be purifying.Write a Thesis driven paper, this was by far... ...t express the wealth of knowledge that I feel that I have learned from this class. There seems to be so much more to learn, so many a(prenominal) places we never had the chance to go so much so, that I have opted to take your class again next semester.In the meantime, I will protract my passion for writing and literature in my life. I have been offered an editor position for the New Morning next year, and I am going to take that. I especially enjoy journalism it is short and clever, full of rhetoric, and a pleasure for me to write. I will enjoy my time at school epoch no one else is there, and after swim practice, when no one else is around, I will most likely read a plethora of books. Maybe I will even get a jump start on American Literature. Until my next literature class, I will practice the concepts that I have learned every day, until they embody my very nature.

Essay --

The main questions addressed in this seek were based on the Medicago Truncatula- Sinorhizobium symbiosis that form indefinite (non-reproducing bacteria) nodules. a) to turn back whether M. truncatula displays partner choice in picking the most efficient rhizobia between nitrogen fixing and non fixing bacteria in both pre- infection and post- infection scenarios. b) the authors also wanted to see if legumes can alter their allocation of carbon photosyntates to each nodule depending on how efficient the rhizobia is in each nodule. Authors of this article did this research because this symbiotic relationship is astray studied, but all the research done so far have been on determinate (bacteria is able to reproduce) nodules1 rather than indeterminate nodules. In previous research it was found that determinate nodules show both partner choice and allocation differentiation between efficient and non- efficient rhizobia. Answer2 Authors hypothesized that in Medicago Truncatula- Sinorh izobium that form indeterminate nodules go away show partner choice in both pre infection and post infection scenarios and select for the most efficient rhizobia partner. They also hypothesized that the legume will show differential allocation of carbon photosyntates in each nodule depending on the number of nitrogen fixing and non fixing rhizobia in each nodule. Answer3 build What method(s) gave this data?What do these data show? Figure1aThe authors performed a split- root experiment to obtain data based on three different parameters and then apply MANOVA analyses to compare the three parameters used in the experiment. They used Post hoc on all the measurements to use it to graph the differences. ANOVA to compare the mean of the two strains used... ...thors hypothesis. However, they were not able to show difference in the resource allocation to each nodule depending on the efficiency of bacteria in each nodule. Therefore they cogitate that sanctioning is not present is not pres ent in all legume unlike the partner choice.Answer5 The authors think that the discrepancy in the results of the previous researches and theirs regarding allocations by the legume to nitrogen fixing and non- fixing bacteria is that the authors used M. truncatula- sinorhizobium indeterminate nodules whereas other researchers used either soybean or yellow bush lupine determinate nodules. Since this is the first time such model is presented I think that there should be more researches focusing only the sanctions by legumes to the bacteria to remediate understand the symbiosis between M. truncatula - Sinorhizobium and sanctions in general.

Eating Disorders, Body Image and Cultural Contexts Essay -- Eating Dis

Eating Disorders, Body double and Cultural ContextsAlthough a immense deal of early research on trunk image and eating disorders focused on upper/middle grad Caucasians living in the States or under the influence of Western ideals, many researchers ar realizing that eating disorders are not isolated to this particular group. They are also realizing the differences in body image among occur in different races and genders (Pate, Pumariega, Hester 1992). Recently, several studies have shown that eating disorders transcend these particularized guidelines, and increasingly, researchers are looking at male/female person differences, cross-cultural variation and variation at bottom cultures as well. It is impossible to broach the concept of body image without including the general horizon of the population being canvass as it changes from society to society. Americans, starks and Asians have been the focus of a significant amount of research on the cultural attributions of eatin g disorders and differences in body image between cultures. When a researcher considers body image and eating problems in African-American women, they must also take into account the socio-cultural factors and factors of oppression, such as racism and sexism (Davis, Clance, Gailis 1999). Without specific etiologies for individual eating problems and body dissatisfaction, these issues become very important to individual cases and treatments. Psychologists must consider religions, coping methods, family life, and socio-economic status when assessing a patient. These all vary within cultures and between cultures making this a difficult job and complex subject to tackle. Fortunately, a great deal of research has been through to assess the body images of Black women. One extensive... ...pean Eating Disorder Review,4, 73-83.Molloy, B., Herzberger, S. (1998) Body image and self-esteem A comparison of african American and caucasian women. Sex-Roles, 38, 631-643.Mumford, D., Whitehouse, A. , Platts, M., (1991) sociocultural correlates of eating disorders among asian coach girls in bradford. British Journal of Pyschiatry, 158, 222-228.Ofuso, H., Lafreniere, K., Senn, C., (1998) Body image And perception among young women of african descent A normative circumstance? Feminism and Psychology, 8, 303-323.Pate, J., Pumariega, A., (1992) Cross-cultural patterns in eating disorders A review. Journal of the American Academy of Child and Adolescent Psychiatry,31, 802-809.Williamson, L. (1998) Eating disorders and the cultural forces behind the drive for slightness Are african american women really protected? Social Work in Health Care,28, 61-73. Eating Disorders, Body Image and Cultural Contexts Essay -- Eating DisEating Disorders, Body Image and Cultural ContextsAlthough a great deal of early research on body image and eating disorders focused on upper/middle class Caucasians living in America or under the influence of Western ideals, many researchers are re alizing that eating disorders are not isolated to this particular group. They are also realizing the differences in body image between occur in different races and genders (Pate, Pumariega, Hester 1992). Recently, several studies have shown that eating disorders transcend these specific guidelines, and increasingly, researchers are looking at male/female differences, cross-cultural variation and variation within cultures as well. It is impossible to broach the concept of body image without including the general sentiment of the population being studied as it changes from society to society. Americans, Blacks and Asians have been the focus of a significant amount of research on the cultural attributions of eating disorders and differences in body image between cultures. When a researcher considers body image and eating problems in African-American women, they must also take into account the socio-cultural factors and factors of oppression, such as racism and sexism (Davis, Clance, Ga ilis 1999). Without specific etiologies for individual eating problems and body dissatisfaction, these issues become very important to individual cases and treatments. Psychologists must consider religions, coping methods, family life, and socio-economic status when assessing a patient. These all vary within cultures and between cultures making this a difficult job and complex subject to tackle. Fortunately, a great deal of research has been done to assess the body images of Black women. One extensive... ...pean Eating Disorder Review,4, 73-83.Molloy, B., Herzberger, S. (1998) Body image and self-esteem A comparison of african american and caucasian women. Sex-Roles, 38, 631-643.Mumford, D., Whitehouse, A., Platts, M., (1991) Sociocultural correlates of eating disorders among asian school girls in bradford. British Journal of Pyschiatry, 158, 222-228.Ofuso, H., Lafreniere, K., Senn, C., (1998) Body image And perception among young women of african descent A normative context? Femin ism and Psychology, 8, 303-323.Pate, J., Pumariega, A., (1992) Cross-cultural patterns in eating disorders A review. Journal of the American Academy of Child and Adolescent Psychiatry,31, 802-809.Williamson, L. (1998) Eating disorders and the cultural forces behind the drive for thinness Are african american women really protected? Social Work in Health Care,28, 61-73.

The Maturation of Pip in Great Expectations :: Free Great Expectations Essays

  The Maturation of Pip in Great Expectations   In Great Expectations, by Charles Dickens, the author begins the tale by revealing Pips arrogance towards previous companions. By the end of the story, we learn of  Pips love and compassion for everyone.   In Great Expectations, during the middle of the book, Pip creates a rather low opinion of himself acting arrogant and narcissistic to others. For example, When Joe is coming to visit Pip, Pip thinks to himself, I was looking forward to Joes coming not with pleasure, thought that I was bound to him... If I could have kept him external by paying money, I would have paid money (pg.841). Evan though Joe protected and assisted Pip throughout his juvenile years, Pip was still abash by him. Pip is an ungrateful person showing Joe no gratitude. In addition, when Pip learned who his benefactor was he replied, The abhorrence in which I held the man, the solicitude I had of him, the repugnance with which I shra nk from him, could not have been exceeded if he had been some terrible beast (pg.876). Pip is surprised by this intrusion of his mind realizing that cast off Havisham did not raise him to be with Estella. Evan though Pip was not raised to be with Estella he is an vicious human being intellection such stolid thoughts against a man that gave him the life of a gentleman. In relation, as Provis lays down to sleep Pip reflects on meeting him, Then came the reflection that I had seen him with my puerile eyes to be a desperate violent man (pg.879). Pip can only think of what horrible things Provis performed. Pip is an unforgiving person, still thought of Provis as a convict after all he did for him. Pip displays himself as a heartless feign, believing himself to be of upper society and forgetting nation who helped him through his journey of life.   In the end of the novel, Great Expectations, Pip redefines himself as a dependable honorable character. For example, when Pip is hovering over Provis deathbed he says, Dear Magwitch, I must tell you, now at last, You had a child once whom you loved and lost, she lived and found powerful friends.The Maturation of Pip in Great Expectations indigent Great Expectations Essays   The Maturation of Pip in Great Expectations   In Great Expectations, by Charles Dickens, the author begins the tale by revealing Pips arrogance towards previous companions. By the end of the story, we learn of  Pips love and compassion for everyone.   In Great Expectations, during the middle of the book, Pip creates a rather low opinion of himself acting arrogant and vain to others. For example, When Joe is coming to visit Pip, Pip thinks to himself, I was looking forward to Joes coming not with pleasure, thought that I was bound to him... If I could have kept him outside by paying money, I would have paid money (pg.841). Evan though Joe protected and assisted Pip throughout his juvenile years, Pip w as still broken by him. Pip is an ungrateful person showing Joe no gratitude. In addition, when Pip learned who his benefactor was he replied, The abhorrence in which I held the man, the savvy I had of him, the repugnance with which I shrank from him, could not have been exceeded if he had been some terrible beast (pg.876). Pip is surprised by this intrusion of his mind realizing that take to the woods Havisham did not raise him to be with Estella. Evan though Pip was not raised to be with Estella he is an vicious human being thinking such fetid thoughts against a man that gave him the life of a gentleman. In relation, as Provis lays down to sleep Pip reflects on meeting him, Then came the reflection that I had seen him with my callow eyes to be a desperate violent man (pg.879). Pip can only think of what horrible things Provis performed. Pip is an unforgiving person, still thinking of Provis as a convict after all he did for him. Pip displays himself as a heartles s feign, believing himself to be of upper society and forgetting deal who helped him through his journey of life.   In the end of the novel, Great Expectations, Pip redefines himself as a dependable honorable character. For example, when Pip is hovering over Provis deathbed he says, Dear Magwitch, I must tell you, now at last, You had a child once whom you loved and lost, she lived and found powerful friends.

The Maturation of Pip in Great Expectations :: Free Great Expectations Essays

  The Maturation of Pip in spectacular Expectations   In Great Expectations, by Charles Dickens, the author begins the tale by revealing Pips arrogance towards forward companions. By the end of the story, we learn of  Pips love and compassion for everyone.   In Great Expectations, during the middle of the book, Pip creates a rather low opinion of himself acting coercive and conceited to others. For example, When Joe is coming to visit Pip, Pip thinks to himself, I was looking forward to Joes coming not with pleasure, thought that I was bound to him... If I could have unploughed him away by paying money, I would have paid money (pg.841). Evan though Joe protected and assisted Pip throughout his juvenile years, Pip was equable embarrassed by him. Pip is an ungrateful person showing Joe no gratitude. In addition, when Pip learned who his benefactor was he replied, The abhorrence in which I held the man, the dread I had of him, the repugnance with which I shrank from him, could not have been exceeded if he had been some terrible beast (pg.876). Pip is surprised by this intrusion of his principal realizing that Miss Havisham did not raise him to be with Estella. Evan though Pip was not raised to be with Estella he is an vicious human being thinking much(prenominal) vile thoughts against a man that gave him the life of a gentleman. In relation, as Provis lays down to sleep Pip reflects on meeting him, Then came the reflection that I had seen him with my childish eyes to be a desperate violent man (pg.879). Pip can only think of what horrible things Provis performed. Pip is an unforgiving person, close up thinking of Provis as a convict after all he did for him. Pip displays himself as a heartless feign, believing himself to be of upper federation and forgetting people who helped him through his journey of life.   In the end of the novel, Great Expectations, Pip redefines himself as a dependable honorable charac ter. For example, when Pip is hovering over Provis deathbed he says, approximate Magwitch, I must tell you, now at last, You had a child once whom you loved and lost, she lived and found powerful friends.The Maturation of Pip in Great Expectations Free Great Expectations Essays   The Maturation of Pip in Great Expectations   In Great Expectations, by Charles Dickens, the author begins the tale by revealing Pips arrogance towards preliminary companions. By the end of the story, we learn of  Pips love and compassion for everyone.   In Great Expectations, during the middle of the book, Pip creates a rather low opinion of himself acting chesty and conceited to others. For example, When Joe is coming to visit Pip, Pip thinks to himself, I was looking forward to Joes coming not with pleasure, thought that I was bound to him... If I could have unbroken him away by paying money, I would have paid money (pg.841). Evan though Joe protected and assisted Pip th roughout his juvenile years, Pip was thus far embarrassed by him. Pip is an ungrateful person showing Joe no gratitude. In addition, when Pip learned who his benefactor was he replied, The abhorrence in which I held the man, the dread I had of him, the repugnance with which I shrank from him, could not have been exceeded if he had been some terrible beast (pg.876). Pip is surprised by this intrusion of his sagacity realizing that Miss Havisham did not raise him to be with Estella. Evan though Pip was not raised to be with Estella he is an vicious human being thinking such vile thoughts against a man that gave him the life of a gentleman. In relation, as Provis lays down to sleep Pip reflects on meeting him, Then came the reflection that I had seen him with my childish eyes to be a desperate violent man (pg.879). Pip can only think of what horrible things Provis performed. Pip is an unforgiving person, tranquillise thinking of Provis as a convict after all he did for h im. Pip displays himself as a heartless feign, believing himself to be of upper conjunction and forgetting people who helped him through his journey of life.   In the end of the novel, Great Expectations, Pip redefines himself as a dependable honorable character. For example, when Pip is hovering over Provis deathbed he says, passion Magwitch, I must tell you, now at last, You had a child once whom you loved and lost, she lived and found powerful friends.

Government Aid in Africa’s Education Essay

the States has had a great influence on Africas developing cultivation system. The reason I have chosen this article is because it gives a brief look into how American organizations have played a big role in the advancement of Africas education. The article informs me that some of the same educational programs African-Americans are provided with in the U. S. were exported to Africa. The cities that already had a decent economy received them first. In the 1970s Europe and America promoted education to Africa but many rejected the programs.They supported missionary and independent African schools because they provided higher training and education. Within the book, The Boy Who harness the Wind, it states how the books that William borrowed from the library were donated by an American organization. Without those key books on physics and engineering William probably would not be where he is today. This article proves how much of an influence America has had on the rise of Africas educat ion.I wanted to know how much assistance did Africas education development received from America. The article shows how American organizations have made a great impact in Africas education. Unfortunately the article didnt give me all of the exact information that is needed. Indeed, it states the programs that have fundamentally helped Africa stats its educational foundation. It lacks information on Americas current government help. It also does not tell the current state of Africas educational system. study on more organizations and grants that have helped is also need. Research Improvement Completing this assignment has improved my research strategies exponentially. The school advance search has helped me out a lot with this assignment. At first my research strategies were poor and not at the collegiate level but now they are improved. I believe they allow enhance throughout my years in college now. I am extremely proud of myself and thankful for the librarian showing us this grea t way to do research.

Hk Tax

Edinburgh Napier University/SCOPE of City U Hong Kong evaluate revenueation LECTURE 1 Salaries impose and salaries appraise planning, Double appraiseation arrangement with Mainland China Outline Salaries valuateation - Scope of charge, format and presentation of salaries taxation - Locality of utilization - evaluateability of fringe benefits Salaries tax planning - Remuneration package and fringe benefits Double taxation relief - position between Mainland China and the HKSAR Textbook Dora Lee, Advanced receipts in Hong Kong, fifteenth edition, 2012, Pearson, Hong Kong, Chapters 2 to 5, 23 & 24 LECTURE 1 Salaries taxUnder s8 of the Inland Revenue Ordinance, salaries tax is charged on every individual in heed of his income arising in, or derived from Hong Kong from the following sources 1) an mail service 2) physical exertion 3) pension Source of Income from Office The source of income from an office is determined by the location of the office, which is at t he throw in where the central heed and control of the confederation is located. Normally, this means the place where theater directors hold their meetings. Once it is determined that an office is located in Hong Kong, the whole income from much(prenominal) office is guilty to salaries tax. No question of apportionment arises. Source of Income from PensionThe source of income from pension is the place where the pension fund is managed. Source of Income from Employment A tax wageser having an commerce located in Hong Kong (Hong Kong exercising) is chargeable under s8 in a higher place. tax incomepayers whose engagement is non in fact located in Hong Kong (Non-Hong Kong employment) may still be reasonable to salaries tax if they r dismisser operate in Hong Kong. The basic charge to salaries tax is specifically extended to include the income of overseas employees working in Hong Kong during visits exceeding 60 divisions S8(1A). Hong Kong Employment a) No time-apportionme nt b) all in all income included despite part of services rendered outside Hong Kong c) Exceptions i) rendered ALL services outside Hong Kong i) visited Hong Kong for 60 eld or slight in a division of judicial opinion concerned d) Relief i) income excluded for income imputable to services rendered in that territory and foreign tax give ii) tax credit under Double Tax Arrangement with Mainland China and other tax treaty countries According to DIPN10, the IRD accepts that employment is located outside Hong Kong where all the following factors are present a) the contract of employment was negotiated, and entered into, and is enforceable outside Hong Kong b) the employer is resident outside Hong Kong c) the employees remuneration is nonrecreational to him outside Hong Kong. In appropriate cases, the IRD may need to look further facts.Comparison of Hong Kong employment and non-Hong Kong employment Hong Kong employment Non-Hong Kong employment every services rendered in Hong Kong Taxable in full Taxable in full Services partly rendered in Hong Kong Taxable in full metre apportionment All services rendered outside Hong Kong Exempt Exempt Services rendered in Hong Kong for less than 60 days or less visits in Hong Kong Exempt Exempt Services rendered in Hong Kong for more than 60 days visits in Hong Kong Taxable in full Time apportionment Services rendered in Hong Kong for 60 days or less but presence in Hong Kong did not constitute visit to Hong Kong Taxable in full Time apportionment Services rendered outside Hong Kong with foreign tax paid Foreign services income exempt Not applicable If a taxpayer with Hong Kong employment is momented to work overseas with a brisk non-Hong Kong employment, clear evidence must be shown such that the old employment has been terminated and that a distinctively new employment has commenced. Format of salaries tax computation Individual $ $ Section Income from principal employment A 9 Less permissible outgoings and expenses B 12(1)(a) Depreciation allowances C D 12(1)(b) E Add Rental value (10% on E) F 9 Less Rent suffered G brighten lease value H I Income from other employment J K Less Loss brought forward L 12(1)(c) Self-education expenses M N 12(1)(e) NET ASSESSABLE INCOME O Less Concessionary deductions Ap farmd charitable donations (limited to 35% of K) P 26C Elderly residential divvy up expenses Q 26D Home loanword evoke R 26E Contributions to recognized retirement stratagem S T 26G Net nonexempt income by and by concessionary deductions U Less ad hominem allowances V Part V Net chargeable income W Salaries tax payable Lower of (a) progressive rate on W or (b) standard rate on U Format of salaries tax under voicet estimate Husband Wife Joint $ $ $ Net assessable income X1 X2 X == == Less Concessionary deductions Approved charitable dona tions (limited to 35% of X) P Elderly residential care expenses Q Home loan interest R Contributions to recognized retirement scheme S T Net assessable income after concessionary deductions U Less Personal allowances (married psyches, etc) V Net chargeable income W Salaries tax payable by the nominated partner or the spouse who would shoot been conceivable to pay salaries tax under separate taxation. 100% of salaries tax allow be waived, typesetters case to a ceiling of $8,000 (2008/09). 75% of salaries tax will be waived, subject to a ceiling of $6,000 (2009/10 & 2010/11) and $12,000 for 2011/12. Case law establishes that income from employment a) includes income for services rendered or to be rendered b) excludes voluntary receipts for personal reasons c) excludes pay for loss of rights nonexempt income includes reward for services rendered, past, present and future. If the employer makes a payment to a third party for which the employer itself was solely and primarily liable, then the benefiting employee is not chargeable to tax on such benefit, unless a) the benefit can be converted into money or b) the payment was paid for the education of a child of the employee. c) any amount paid in connection with a holiday journey.Considering whether an income is chargeable to salaries tax a) whether the payment is derived from an employment or office b) whether the payment is in recognition of services rendered in the past, present or future. In D19/92, The taxpayer was offered and accepted employment by a Hong Kong companion. The company paid him a lump sum at the beginning of his employment as an inducement to join the company. The Board held that this payment was embodied into his contract of employment with the company. The source of the inducement payment was the employment of the taxpayer with the company. It was not a gift. remuneration for loss of employment Generally speaking, compensation for a loss of employme nt which does not represent a payment for past, present or future services is not chargeable to salaries tax.This is considered as a sum paid in consideration of the surrender by the employee of his/her rights in respect of the employment. Such payments should be imposing from the depot gratuities which is usually relate to services previously rendered by the employee and hence nonexempt. The nonexempt termination gratuities may be related back for a upper limit blockage of 36 months. A sum specified in the contract of employment may be taxed even though it was described as compensation for termination of employment. In CIR v Yung Tze-kwong, the Court has apportioned 10% of the severance pay as the inducement to enter into employment and 90% of the sum was ascribable to restrictive covenants, which was not taxable.In Fuchs, Walter Alfred Heinz v CIR, the Taxpayer was entitle to termination payments according to his 3- grade contract of employment. The contract of employment was terminated about deuce long time. Under a termination agreement, the Taxpayer received a compensation do up of Sum A equivalent to his salary under the remaining period of his contract (12 months) Sum B two annual salaries and Sum C the average of his terce previous annual bonuses IRD levied tax on Sum B and C on the butt that they were paid pursuant to his contract of employment and the Taxpayer was contractually entitled to receive them on premature termination.The Court of Appeal held that Sum B and C were assessable because they were not paid in abrogation of the contract of employment but in accordance with the contract of employment. The Court of Final Appeal upheld the decision. Payment in lieu of notice After the decision of Fuchs case, IRD is now of the view that payment make in lieu of notice is an incentive for joining an employment and the payment is made under the terms of employment contract, the amount is chargeable to salaries tax if it accrues to an employ ee on or after 1 April 2012. EMPLOYEE SHARE-BASED BENEFIT Share Option bring in Time of assessment At the time of exercise, assignment or release of make out option. Taxable Gain Situations Assessable sum total Exercise of option trade place value at the time of taking up the shares over total consideration Option assigned/re contract Consideration for assignment/release of option less total consideration Timing of exercise of share option According to the DIPN 38, a taxpayer is generally considered to have exercised an option when he has espousen whatever step are necessary to convert the offer contained in the option agreement into a contract to purchase the relevant shares Locality of share option benefits The absorb is chargeable to Salaries Tax if it comes within the scope of s 8(1)(a), ie if it can correctly be described as income arising in or derived from Hong Kong. If a person had a Hong Kong employment at the time of grant of the right, the income is also regar ded as having been derived from Hong Kong.If a right is granted to an employee on an unconditional institution during a year of assessment in which the person renders all services in respect of his employment outside Hong Kong, any secure subsequently realized, even if realized whilst the person is working in Hong Kong will not be charged to Salaries Tax. No liability to salaries tax arises where a right is granted on an unconditional basis prior to a person rendering any services in Hong Kong, notwithstanding that the right may be exercised after the person commences to render such services. Where a person with a non-Hong Kong employment is granted the right subject to a vesting period during which services are rendered both in and outside Hong Kong, the gain should to some extent be chargeable to Salaries Tax based on the following formula Days fatigued rendering services Gain calculated in accordanceIn Hong Kong during vesting periodX with s 9(1)(d) and s 9(4) Total number of days in vesting period Definition of vesting period Vesting period normally means the period from the get word of grant of the option to the first available date that an employee is entitled to exercise the option. An option will generally be considered to have vested when all conditions for its exercise have been satisfied. E. g. an employee required to work for a certain period of time. Share Award Benefit Shares obtained through share-based remuneration schemes are taxable perquisites forming part of a taxpayers employment income. When does the perquisite accrue to the employee?Referring to section 11D(b), this means entitled to ownership of the shares. Generally, two approaches in assessing such awards, viz Upfront and Back End. Summary of the two broad approaches Upfront approach Back End approach Vesting period applies? No. Yes. Time of assessment Upfront, ie at the time of the grant. Back end, ie upon fulfillment of conditions. Valuation Market value at time of grant. Market value at time of fulfillment of conditions. Discount in valuation? Yes.The ignore is to be determined in the No light of the facts of for each one particular case. Distributions Received during the restriction period Not Received during the vesting period Taxable, (eg dividends, bonus shares) taxable regarded as investment income since since employee is entitled to the shares only employee is entitled to the shares at the timeat the end of the vesting period. of award Example (Extracted from DIPN 38, eg 11) The taxpayer had a non-Hong Kong employment. On 1 may 2005, he was granted 10,000 shares by his employer subject to a vesting period. Shares would only be vested on condition that he remained an employee of his company on the vesting dates. 5,000 shares vested in him on 1 May 2007 and the remaining 5,000 on 1 May 2008. The number of days in Hong Kong and outside Hong Kong was ascertained as follows (A) (B) (C) % Year ended Days in Hong Kong Days outsi de Hong Kong Total days (A)/(C) 31. 3. 006 275 90 365 75 31. 3. 2007 260 105 365 71 31. 3. 2008 250 116 366 68 31. 3. 2009 255 110 365 70 The assessor and taxpayer agreed that the back end approach is applicable to assess the vested shares. The share-award benefits are assessed as follows ) the value of the first 5,000 vested shares is to be included with the taxpayers other remuneration in the year of assessment 2007/08 and 250/366 of the value is to be subject to tax, while b) the remaining 5,000 vested shares is to be included in the year of assessment 2008/09 and 255/365 of their values is subject to tax. pass journey benefits head start from 1 April 2003, holiday warrant or allowance to purchase holiday warrant will be subject to salaries tax. Section 9(2A)(c) provides that any amount paid by an employer in connection with a holiday journey is taxable. The term holiday journey is defined in section 9(6) as either a) a journey taken for holiday purposes, or b) where a jou rney is taken for holiday and other purposes, the part of the journey taken for holiday purposes. The amount to be assessed is based on the actual amount paid by the employer, i. e. the actual costs that an employer pays. DIPN 41 Taxation of Holiday Journey BenefitsThe CIR issued DIPN 41 Taxation of Holiday Journey Benefits in August 2003 to lay down broad statements on the interpretation and practice to be adopted by the Inland Revenue discussion section in relation to the above amendments. (a) Business trip (including a holiday incidental to such business trip) will not be taxable. (b) If it could be established that a journey is not for holiday, such as for the relocation of an employee and his family i) in Hong Kong upon assumption of a new post or ii) out of Hong Kong upon termination of an quick post here, the payment made by the employer will not be taxable. For such trips, any stop over visits to another place en highway to or from Hong Kong would be disregarded as a co ncession. c)If an employer was given a certain mileage for a business trip paid by his employer and he redeemed it for a free ticket to a territory for holiday, the value of the free ticket is not assessable as no payment was made by the employer in connection therewith. Rental revert or Cash allowance It is necessary to decide whether a sum is a rental refund and a cash allowance paid by an employer to his employee. A cash allowance is fully taxable as an income from employment. In CIR v Page (2002), to toss as a refund of rent, there is no requirement for sufficient control, the production of tenancy agreement and/or rental receipt to the employer.However, the taxpayer must prove that the intention of the employer is to refund the rent paid and not to pay an allowance that can be spent in whatever way the employee wishes. For computation of rental value, it is based on a certain percentage on net assessable income (before self-education expense) depending on the nature of accom modation. (Refer to D91/04 regarding the definition of hostel, boarding house & hotel). Allowable outgoings and expenses include all outgoings and expenses (other than domestic, private or capital expenditure), wholly, exclusively and necessarily incurred in the production of the assessable income. There is a distinction between expenses incurred in the production of the assessable income and expenses for the production of the assessable income.The expression in the production of assessable income bore the same meaning as incurred in the performance of the duties of the office or employment and without such expenses the employee may not be able to illuminate the income. CIR v Humphrey (1970) 1HKTC451 traveling expenses incurred by a taxpayer in getting to his place of employment were not allowed (when traveling to his place of work, the taxpayer was not on duty). It is the taxpayers responsibility to attend to the place of work. CIR v Robert P Burns (1980) 1HKTC1181 legal expense s incurred by a taxpayer in an appeal against disqualification was not allowed as the expenses were incurred in entrap to prevent the taxpayer from creation precluded from earning income, not incurred in the production of the income. In D91/03, a poll taker was denied a deduction claim on professional indemnity insurance.The Board held that the amount was incurred so as to put the taxpayer in a position to earn her income and so as to qualify the taxpayer to perform the duties of her office as a solicitor. In D35/04, the taxpayer was required to repay part of the commission to his employer, being bad debt of his client. The quittance was required because he failed to observe the employers credit policy. The Board disallowed the sum as it was not incurred for the performance of duties but for deviation from his duties. Home loan interest deduction 1) mortgage loan to acquire dwelling in Hong Kong 2) interest paid to recognized organization 3) prescribed amount 4) claim for ten lo ng time In D5/02, a taxpayer held to be entitled to claim deduction of 50% only of he mortgage loan interest paid in respect of the berth held by her and her mother as joint tenant although all mortgage payments were payd by her. In D106/00, it was held that only the portion of interest payment for the second coin bank loan use to repay the outstanding principal on the first bank loan is allowable. In D2/01, interest paid for the bank loan for the payment of the premium paid to the Housing Authority is not deductible as the premium was not deferred consideration for the acquisition of the dwelling house. In D108/02, it is considered that owner does not include beneficial owner. SALARIES TAX PLANNING Common areas of salaries tax planning are source of employment, using statutory exemption and fringe benefit. territorial source EmploymentIf the following three factors are present, IRD will normally accept that employment is located outside Hong Kong 1. the contract of employment w as negotiated and entered into, and is enforceable outside Hong Kong 2. the employer is resident outside Hong Kong 3. the employees remuneration is paid to him outside Hong Kong. a) ensure foreign employment only income attributable to Hong Kong services is taxable. Ensure all the above three factors are met. b) render all services outside Hong Kong or performed services during visits not exceeding 60 days in the year of assessment. c) dual employment one covering Hong Kong duties with HK employer and the other covering overseas services with overseas company.Ensure the nature of the employment duties is clearly differentiated. d) dual capacity as a director and an employee not taxable if no services rendered in respect of the employment. Benefits-in-kind or Fringe Benefits Arranged to provide the following fringe benefits which are not taxable 1. discharge of employers liability which is not guaranteed by any other person 2. benefits which are not convertible into cash 3. benefi ts which are not attributable to a particular employee Not convertible into cash The employer should not give an asset to an employee free or at a wrong below market value. Assets should be lent to the employee for use without transfer of ownership. Utilities of Employees HomeThe contracts should be made between the employer and the utilities suppliers for the supply of facilities to the employees kin. Domestic Servant/driver The servant or driver should be employed by the employer to serve the employee. Low Interest loan or Interest free loan Such a loan provided by the employer is not taxable provided that no other person provides surety to the loan. The benefit must not be convertible into cash by the employee. nine-spot The employer should become a member and allow its employee to enjoy the clubs facilities. Medical and Dental benefits 1. engage a doctor/dentist by the employer 2. join a group medical/dental insurance scheme Quarters 1. reimbursement of rent 2. provision of place of residenceShare option Only gain realized by the exercise of share options is taxable. So do not exercise the right unless you derive very little income from that transaction at that time. Comprehensive Double Taxation Arrangement On 21 August 2006, the Hong Kong Special Administrative Region (Hong Kong) and the Mainland of China (Mainland China) entered into a comprehensive double taxation arrangement cognise as The Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the Arrangement). Salaries Tax ImplicationsGenerally speaking, income from employment by a Mainland resident shall be taxable only in Mainland China unless the employment is exercised in Hong Kong. If the employment is exercised in Hong Kong, such remuneration as is derived from Hong Kong may be chargeable to salaries tax in Hong Kong. A Mainland resident in respect o f an employment exercised in Hong Kong will not be chargeable to salaries tax in Hong Kong if all the following three conditions are satisfied 9 the recipient is present in Hong Kong for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned 10 the remuneration is paid by, or on behalf of, an employer who is not a Hong Kong resident c)the remuneration is not borne by a permanent physical composition which the employer has in Hong Kong. If a Mainland resident renders employment services in Hong Kong but his remuneration is paid by a Hong Kong employer, he will still be exempt from tax under the IRO if his visit to Hong Kong in a year of assessment concerned does not exceed a total of 60 days according to the preferential treatment. Section 50 of the IRO provides the basis for the granting of a tax credit in relation to an item of income stipulated in the Comprehensive Arrangement and in respect of which tax has been paid in the Mainland. Example of calculation in the Arrangement is extracted as follows $ Total Hong Kong assessable income 200,000 Including gross income from the Mainland before tax 120,000 Tax paid in the Mainland 10,000 Tax rate in the Mainland 8. 33% Net income after tax from the Mainland 110,000 The effective tax rate in HK and the tax credit are computed as follows Total HK assessable income 200,000 Less Deductible items (12,000) Net assessable income 188,000 Less Personal allowance (100,000) Net chargeable income 88,000 Tax payable 6,340 The effective tax rate in HK Tax payable x 100% Net assessable income = 6,340 x 100% 188,000 = 3. 7% Net income from the Mainland after tax (grossed up at the effective rate in HK)(Note) $110,000 x 100% 113,836 (100% 3. 37%) Less Net income from the Mainland after tax (110,000) Tax credit limit of tax paid in the Mainland 3,836 Under section 50, the ac tual tax payable in HK is computed as follows Assessable income (Hong Kong) 80,000 Assessable income (the Mainland) after deduction of tax 110,000 Add tax deducted in the Mainland 10,000 Gross income from the Mainland before tax 120,000 Total HK assessable income 200,000 Less amount not allowed as a tax credit (10,000-3,836) (6,164) 193,836 Less Deductible items (12,000) 181,836 Less Personal allowance (100,000) Net chargeable income 81,836 Tax thereon 5,538 Less tax credit allowed (3,836) Hong Kong tax payable 1,702 Note Under section 50(5), tax paid in the Mainland which is not allowed as a tax credit can be deducted from the income Amount not allowed as a ax credit $10,000 $3,836 = $6,164 Net income from the Mainland after tax $120,000 $6,164 = $113,836 Lecture 1 Tutorial Questions 1. Mr Lee supplies you the following schooling in relation to the year ended 31 exhibit 2012 ) He was recruited five years ago in Singapore by Multinet Ltd, a company incorporated and carried on business in Hong Kong, as the companys regional manager. He was paid an annual salary of $800,000. During the year he only spent six months in Hong Kong as he was required to travel around Asia to carrying out his duties. By arrangement with his employer, his salary was paid directly into his bank deem in Singapore from which he had money remitted periodically to Hong Kong. b) Multinet Ltd operates a medical insurance scheme for all its employees through an insurance company based in Hong Kong. Under this scheme Multinet, as insurer, arranges with the insurance company to insure each employee against illness and related hospital costs.It pays an annual premium to the insurance company of $6,000 for each employee. Mr Lee paid visits to his own doctors and paid the doctors bill first, which was later reimbursed by the insurance company. The insurance company reimbursed him the total cost of $7,500. c) He considered t hat it would be productive to have a personal laptop computer for use while traveling on business trips. He therefore purchased a computer for $12,000. He used it solely for his employment. d) Before he was employed by Multinet, he was working with an international company incorporated in Singapore. All his services were rendered in Singapore. In bunt 2005, he was granted an option to subscribe for 100,000 hares at a cost of $2 per share. At the time of the grant, the market cost was $5 per share. In January 2012, he exercised the option and the market price was $4 per share. In March 2012, he sold the shares for $6. e) Mrs Lee is a homemaker and is living in Hong Kong. f) Multinet paid school fees amounting to $60,000 for the education of his younger son in Hong Kong. Under an arrangement entered between the school and Multinet, Mr Lee was not liable for the payment of the school fees. g) Mr Lee paid residential care expense of $60,000 to the residential care home situated in Ko wloon Tong in respect of his tyro who is aged 64. He also paid $12,000 to his father. ) He has two children, aged 16 and 22. The younger son is the child as described in (f) above and the elder son is receiving full time education in Singapore. He has a part-time job for his daily expenses. i) Mr Lee lives in a flat tire owned by himself and his wife as joint tenants. During the year they paid mortgage loan interest to the bank of $130,000. Required a) develop whether Mr Lee is liable to Hong Kong salaries tax. b) Assuming Mr Lees income is liable to Hong Kong tax, comment your tax treatment for items (b) to (i) above and c) compute Mr Lees salaries tax liability for the year of assessment 2011/12. Ignore provisional salaries tax. Note to students distinguish between the HK employment and non-HK employment and apply the three factors to the case) 2. Mr brown was employed by B Ltd as a sales manager for many years. B Ltd was incorporated and carrying on business in Singapore. Mr Brown used to live and perform duties in Singapore. In order to expand its market in China and South East Asia, he was assigned by B Ltd to work for two years from 1 April 2009 to 31 March 2011 to in charge of the sales activities of the company in that area, including Hong Kong, at an annual salary of $1,095,000. In consideration of his taking up the two years assignment, B Ltd would grant him a share option (Option 1) to purchase 100,000 shares in B Ltd at a price of $3 each upon utmost of the assignment.On completion of the contract on 31 March 2011, B Ltd granted him the share option and he exercised the option on 30 June 2011. The share price per share of B Ltd was $5 and $8 as at 31 March 2011 and 30 June 2011 respectively. On 1 April 2011, Mr Brown signed another contract with B Ltd for another two years with annual salary of $1,171,200. In consideration of the taking up of a new contract, B Ltd unconditionally granted Mr Brown another option (Option 2) to purchase 150,000 s hares in B Ltd at a price of $3. 50 each when the price per share was $5. 50. Mr Brown paid $10,000 for acquire the option. On 1 October 2011, Mr Brown assigned the share option (Option 2) to his colleague for $330,000 when the price per share was $6.Starting from 1 April 2011, B Ltd rented a flat in Hong Kong at a monthly rent of $35,000 for Mr Browns residence and Mr Brown was required to pay monthly nominal rent of $1,500 to B Ltd. In the year of assessment 2011/12, Mr Brown took a 5-day business trip to Thailand to be followed by 5 days vacation there. Mr Browns wife accompanied him to take the 10-day trip to Thailand. B Ltd paid $50,000 for each of them to a travel company for the entire trip including air ticket, accommodation, meals, transportation expenses, etc. The cost of the air ticket was estimated to be $5,000 each. During the following years of assessment, Mr Browns stay in Hong Kong is as follows Year of assessment No. of days in Hong Kong 2009/1055 2010/11280 011/12 200 Required a) Explain to Mr Brown whether his income is subject to salaries tax for the year of assessment 2009/10. b) Compute the assessable income of Mr Brown for the years of assessment 2010/11 and 2011/12. 3(a)Mr Fong is a financial manager of A Ltd, a company incorporated in Hong Kong, since December 2006. In April 2011, he was posted to Macau to set up the financial system of a subsidiary of A Ltd. His salary is directly deposited in his bank account in Hong Kong. He returns to Hong Kong regularly and stays with his friends, as he does not have a home in Hong Kong. In the year of assessment 2011/12, he spent 58 days in Hong Kong.During the period, he carried some of the work with him from Macau and worked in the office of A Ltd for a total of 50 days. Required Comment on the salaries tax liability of Mr Fong for the year of assessment 2011/12. 3(b)Mr Kam was having a non-Hong Kong employment before 31 March 2010. On 10 April 2009, he was granted an option (Option A) uncondit ionally to purchase 80,000 shares of his employers holding company at a price of $2. 00 each when the price per share was $3. 50. During the year ended 31 March 2010, he visited Hong Kong for 160 days for performing his employment duties. Starting from 1 April 2010, he was employed by C Ltd, a company incorporated and carrying on business in Hong Kong.He supplied you the following information for the year ended 31 March 2011 (a)Salary $1,500,000 b) On 1 December 2010, he was granted an option to purchase 120,000 shares in C Ltd at a price of $1. 50 each when the price per share was $4. 25. He exercised the option on 20 March 2011 when the price per share was $5. 50. On 31 March 2011, he received dividend of $12,000 for the shares. c) Starting from 1 April 2010, he leased a flat at a monthly rent of $40,000 and C Ltd refunded monthly rent of $35,000 to him. d) Starting from 1 April 2010, C Ltd leased a drive car for the free use of Mr Kam. C Ltd paid monthly rental of $8,000 to the car leasing company. ) On 20 March 2011, he exercised Option A when the price per share was $3. 30. He sold the shares on 31 March 2011 when the price per share was $4. 80. f) He made cash donations to the Hong Kong Red Cross of $100,000. Mr Kam is married and his spouse is a housewife. They have a son aged 20 and is studying in a university in Singapore. Required i) Explain your tax treatment of items (c) and (d) above. ii) Compute Mr Kams salaries tax liability for the year of assessment 2010/11. Ignore provisional salaries tax. 4. Mr Pang is a senior management of a company in Hong Kong. repayable to the Board of Directors decision, Mr Pangs employment was terminated immediately on 29 June 2012.When Mr Pang left the company, he received a total sum of $3,960,000 consisting of the following a) final months salary of $120,000 b) bonus of $100,000 c) payment in lieu of notice of $120,000 d) compensation for leave not taken of $60,000 e) lump sum payment of $1,000,000 agreeing for n ot participate with the companys business for two years f) a further sum of $2,560,000 being final settlement between the company and Mr Pang. According to the employment contract, the company is responsible for the traveling expenses for returning to Mr Pangs home country. In this regard, the company had incurred cost of air tickets of $80,000 for Mr Pangs return to his home country with his spouse.Required Advise the tax treatment of the above items. (Note to students you have to consider what additional information you may require to determine if the income is taxable or not) 5(a). Mr Chan owns Property A and Ms Lee owns Property B. Mr Chan married Ms Lee on 1 September 2010. Before their marriage, Mr Chan and Ms Lee lived at their own property. After marriage, Ms Lee move into Mr Chans property. Ms Lees property was still used by her parents as their residence. Mr Chan and Ms Lee paid the following home loan interest during the year ended 31 March 2011 1. 4. 2010 31. 8. 20101. 9. 2010 31. 3. 2011 Mr Chan$60,000$84,000Ms Lee$65,000$30,000 5(b). Mr and Mrs Ko lived together in their jointly owned residence up to 31 December 2010. On 1 January 2011, they separated and Mr Ko moved out to a rental accommodation. Under the Deed of Separation, Mr Ko would assign the property to Mrs Ko at the date of divorce. The date of divorce was 1 July 2011 and the legal ownership of the property was assigned to Mrs Ko on that day. They paid the following home loan interest during the year ended 31 March 2011 1. 4. 2010 31. 12. 2010$90,000 1. 1. 2011 31. 3. 2011$30,000 Mrs Ko was responsible for the payment of loan interest during the period from 1. 1. 2011 31. 3. 2011. 5(c).On 1 March 2010, Mr Ma purchased Property D at cost of $4,000,000 with downpayment of $1,200,000 and the balance was paid with the finance of mortgage loan obtained from a local bank and secured by Property D. The downpayment was financed by a banks overdraft, which was secured by his personal guaran tee. He used Property D as his residence starting from 1 April 2010. During the year ended 31 March 2011, he paid the following interest to the bank Bank overdraft interest $60,000 Mortgage loan interest$56,000 Required Compute the amount of home loan interest that each of the above person was entitled to claim for the year of assessment 2010/11.You are required to state the principles/reasons to support your calculation. Note to students refers to DIPN No. 35(Revised) 6. Mr Chung is going to renew a contract of employment with his employer. The companys director has provided him with the following proposed changes Current benefits Proposed benefits (a) 13 months salary per annum 12 months salary per annum plus discretionary bonus, depending on the companys profitability and the employees erformance (b) conjunction car (the car is owned by the company) A monthly sum of $12,000 will be paid to him for his transportation (c) Meal coupons from canteen Cancelled, busine ss meals to be reimbursed upon approval (d) Medical insurance (the company participated with a Cancelled, medical bills to be reimbursed upon scheme for the employees) approval, up to a maximum of 80% of the bill amount (e) monthly housing allowance of $20,000 Cancelled, rental reimbursement of $15,000 upon production of rental receipts and tenancy agreement (f) Share option for employees to acquire shares in the employers listed holding company (g) Childrens education cash allowance, paid by the Cancelled, a one-off lump sum compensation payment to company directly to the school be made at the commencement of the new contract Required Advise Mr Chung on the Hong Kong salaries tax implications arising from the proposed changes to the respective benefit items. (Note to students comments on whether such changes will affect the tax liability)

History to Hrm

Evolution of HRM History MANAGEMENT MAN MANAGEMENT Approaches end in Personnel Management and HR EXAMPLES OF MANAGEMENT PRACTICES TROUGHTOUT HISTORY Ancient Medieval Modern History Of HRM industrial Revolution Advantages and Disadvantages Trade Union era World War and Post World War Social Responsibility Paternalistic Approach Scientific Management F. W Taylor Henry Fayol History Of HRM Industrial Psychology Human Factor Human transaction, Hawthorne Experiments Behavioral Sciences Motivation Satisfaction Modern Management Management By Objectives Organization Development It all began with, federal agency of personnel manager being Clerk Managing Dues Record Keeper Managing Time Keeping Channel of Communication between Employees + Management, Recruitment & Selection Industrial Relations Union Labour Laws Eg. Min. Wages, PF, ESIC Laws Welf ar Officer Recreation Training & Development Phases of Human alternative Management AND TODAY Organiza tion Development Strategic spouse Human Capital ManagementIt is a Profession Rising Prominence of the Human Resource Management Emphasis on quality Impact of technology repose of Indian economy Privatization of Indian economy Globalization Rising Prominence of the Human Resource Management Changes in political philosophy Trade trade unionism Cutthroat competition International problems Diversified workforce Knowledge workers Information Technology Approaches towards Human Beings Mechanical approach commodity approach or cipher of production concept up to 1920. Paternalistic Approach from 1920 till great depressions died during the Great Depressions of 1930s. Approaches towards Human Beings Social System or Humanistic Approach 1930-40 Psychologists Mayo, Mc 40 Gregor etc. Sociologists Blake etc. Human Resource Approach 1940 onwards (distinct needs, aspirations and personality) MBO, two way communication, leadership, quality circles etc. Evolution of HRM in India 1920s 30s reality of capitalists 1940s 50s Technical, legalistic 1970s 80s Professional, legalistic, impersonal 1990s PhilosophicalDIFFERENCE BETWEEN HRM/ HRD/ PRESONNEL LETS DISCUSS HRM AND PERSONNEL MANAGEMENT ARE THE SAME Some experts assert that there is no dissimilarity between human resources and personnel prudence They state that management. the two name can be utilise interchangeably, with no difference in meaning. In fact, the terms are often used interchangeably in help-wanted ads and job descriptions descriptions. When looking for a job in personnel management or human resources, it is heavy to realize that many companies use the terms interchangeably If you are offered interchangeably. job as a personnel manager, you may be required to perform the same(p) duties as a human resource manager, and vice versa. In some companies, a distinction is made, but the difference is very subtle. Personnel vs. Human Resource Management Human Personnel Resource Man agement Management Personnel means persons employed. PM is the management of people employed. HRM is the management of employees skills, knowledge, abilities, talents, aptitudes, creative abilities etc. Employee is treat not Employee is treated as only as economic man an economic man as his but also as social and run are exchanged psychological man. Thus for wage/salary the complete man is viewed. Employees are used Employees are used for the multiple mutual mostly for organizational benefit of the benefits. organization, employees and their family members. Personnel function is HRM is a strategic treated as only an management function. auxiliary. Employee is viewed as a Employee is treated as commodity or tool or a resource. quipment, which can be purchased or used. Employees are treated Employees are treated as a profit means and as cost centre and therefore, invests capital therefore management for human resource controls the cost of development and future labour. utility. Employees are used Employees are used for mostly for organizational the multiple mutual benefits. benefit of the organization, employees and their family members. Personnel Management is more of administrative functions. Personnel function are said to be oxidizable Personnel function is treated as only an auxiliary. HR, is responsible for managing a workforce as one of the primary resources that contributes to the success of an organization. HRM is a proactive function. HRM is a strategic management function. Relationship Between HRM and HRD Human resource management (HRM) encompasses many functions Human resource development (HRD) is one of the functions within HRM Personnel management Precedes the history Talent Management A dynamic, ongoing process of systematically identifying, assessing, and developing talent for future critical roles to ensure continuity and effective organizational performance. Note that some people distinguish a difference between be tween HRM (a major management activity)and HRD(Human Resource Development). Those people might include HRM in HRD, explaining that HRD includes the broader range of activities to develop personnel inside of organizations, including, e. g. , career development, training, organization development, etc. ? There is a long-standing argument about where HR standing HR-related functions should be unionized into large organizations, eg, should HR be in the Organization Development department or the other way around? ? The HRM function and HRD profession have undergone horrific change over the past 20-30 years. Many years ago, large 30 organizations looked to the Personnel Department, mostly to manage the paperwork around hiring and paying people. More recently, organizations consider the HR Department as playing a major role in staffing, training and helping to manage people so that people and the organization are performing at maximum capability in a highly fulfilling manner. Jobs & Caree rs in HRM HR Specialist HR Manager HR Executive

Frankenstein Movie Version vs. Mary Shelley’s Novel Essay

In 1957 British Production Company Hammer Films launched their own serial publication of adaptations of Frankenstein with the first film entitled The Curse of Frankenstein. The Frankensteins myth was revived once again. This time it was more different from the Universal Studios own version. The prominent broker in the Universal Series was the monster but Hammer chose the person of Victor Frankenstein as focal point and subject of the story. The Curse of Frankenstein is set almost 1880. mogul Victor Frankenstein and his new teacher Paul Krempe became close companions. They started their experiments and their first success was the reanimation of a puppy. After several years they want to experiment it on humans. They stole the body of a hanged highwayman from the gallows. Victor bought body parts like eyes, hands and several other parts, which they stitch together. Finally, the only thing inevitable to complete his creation is a brain, the mind of a genius.Victor killed his old mento r Professor Bernstein to place its brain in his creation. Victor Frankenstein was entirely different from the character in Shelleys novel. He was not as bad as the film portrays. He doesnt have to kill anyone to discover his goal. The only close similarity to the original story is the monster with its ugly and horrible appearance. The monster also from the moment it wakes was found to be very vulturine and evil.It kills a blind man and a young girl unlike in the original where it is not even capable to express feelings and emotions. The film was base on the original story of Frankenstein novel but a lot of twists and modifications have been already done to the original theme. Works Cited Rohrmoser, Andreas. The Curse of Frankenstein (1957) The Monstrous Baron Hammer Films Frankenstein Series. 2006. 24 September 2008.

Lord Alfred Tennyson’s Crossing the Bar Essay

Lord Alfred Tennysons Crossing the Bar is an allegory of death, imagined as a jaunt on an infinite sea. The speaker in the poem, who is the former himself, muses on the call that urges him to cross the bar. The whole work is therefore constructed on this principal metaphor, the hybridisation of the spinal column barrier and the plunge into the infinite journey on the sea. What is significant in the poem is the way in which Tennyson perceives death. While death is usually sensed as closure, in Crossing the Bar it is understood as a religious encounter.Death is not only if the resolution of earthly life tho also the beginning of the aft(prenominal)life. The imagery of the poem is extremely suggestive for the death theme. Notably, the poet does not focus on the end of life and the pain of separation, but only on the experience that expects him aft(prenominal) death. The fact that death is pictured as a threshold and afterlife as a vast sea indicates that the author embarks on t his journey withtaboo regret. The journey is meant to begin at twilight, which again alludes to the end of life and the beginning of a new experience Twilight and evening bell, / And after that the dark (Tennyson 203). The poet also emphasizes that there should be no mourning to accompany him, as he crosses the bar. This idea enhances the poets optimistic view of death. The only hygienic to be heard, that of the dormant tide, is also symbolic. First of all, the drowsiness of the sea emphasizes the idea of death. Also, the retractile movement of the waves expresses the idea that the idea that the traveler will not retrovert from his voyage this time. Death will only be the beginning of eternity and the poet will find the divinity on the other side For tho from out our borne of Time and PlaceThe flood may bare me far, I hope to see my Pilot face to face When I have crost the bar. (Tennyson 203) The place after death cannot be mapped by earthly coordinates, such as time and place. In terestingly however, there remains one valid landmark which ensures that the poet will neer get lost or suffer in solitude the pilot. The pilot is obviously a symbol for the spiritual guidance offered by the divinity in both earthly existence and in the afterlife. Thus, Tennysons Crossing the Bar is a metaphorical representation of death, as a voyage into the infinite unknown.The sand bar represents death, while the unlimited sea is the symbol of everlasting life. The most striking figure of the poem is the pilot, an image of the divinity, who awaits the poet on the other side. The boundless sea lacks any earthly coordinates, while it retains only that of spiritual guidance. Through this poem, Tennyson represents death as a passage into a purely spiritual life, guided by God. ? Works Cited Tennyson, Lord Alfred. Selected Poems (New Oxford English Series). New York Oxford University Press, 1963.

Advertising and Fashion Retailing Project Report

It is no longer a question of identifying your customers by age, geographics or income, but looking into how and why they buy, found on their DOD, beliefs and the occasion. So far as in marketing field consumer buying is mainly based on either knowledge or perceived requisites. When we had different surveys at different universities and colleges and in different gatherings related to hammer we came to know about that consumer comes crosswise many genuine problems while purchasing different products and services(especially related to fashion products).It is important for a good marketing manager to impart a cutting eye over these problems irrespective to the locality of retailing of your product. These stub be classified as * Problem/Need Recognition * Information search military rank of different purchase options. * Purchase decision More over there are many other factors which have a great influence on buying habits of a customer. These are some common factors which ought to be in mind of those who compulsion to enter in any pre-teen market. Next was to listen to the habits of those where we want to place our product.Near FIFO mark, we felt the smell of both the middle class and elite class. Also it is great opportunity to enter into a market where your stock customers come to buy product stem turnbear by shops. So you need to make your market from scratch because some of the marketing home is already through with(p) by your competitors. Its a common belief that nomenclatures INFLUENCES his/her behavior the most. Obviously this culture helps them developing these opinions, attitudes and beliefs. These factors leave influence their purchase behavior.However other factors like groups of friends, or population they look up to may influence their choices of purchasing a particular product or service. Marketing and advertising obviously influence consumers in assay to evoke them to purchase a particular product or service. Peoples social status will a lso impact their behavior. What is their role within cabaret? atomic number 18 they Actors? Doctors? Office subject areaer? And mothers and fathers. The life dah of some integrity who earns 250000Rs would clearly be different from someone who earns 2500 RSI. Also celebrities have an influence on buying decision.So for the reason we have also requested SOFIA EMIR and NAOMI ANSI to come at our exhibition as a chief guest. Whether the person is extrovert (out going and spends on entertainment) or retract (keeps to themselves and purchases via online or mail order) again has an impact on the types of purchases made. I would love to code here a theory of ABRAHAM MASONS HIERARCHY OF NEEDS. He suggests individuals find to meet basic psychological needs of hunger and thirst. When this has been met they then move up to the next stage of the hierarchy. Hence, we have to reach to the level to Pakistani society and culture.So Masons concept is useful for marketers as it can help them under stand and develop consumer needs and wants. We are not unaware of the fact as this directly heading out the economic condition of PAKISTAN. We tried to not to make our products and services in access major for middle class. This is one of our marketing strategy as well as social responsibility. FASHION FORECASTING Fashion forecasting is a crucial and complex marketing strategy which requires a pure(a) travelling bag on marketing research. Fashion forecasting is the prediction of mood, behavior and buying habits of the consumer.ALLURE will be the future efficient indicator to forecast the direction in which fashion will move. Fashion forecasting will be our solid link to create a good market. We will look for prophetic as well as profitable styles and ideas that capture the mood of the times and signal a new fashion trend. We are well aware of the fact that if we need aloud on to fashion role s a pioneer and want to enhance its brand image, fashion has to continue to innovate. The task of fashion fore casting will be accomplished by the managers (owner of boutique) as we are done with our complete study on fashion marketing.Forecasting of fashion is an initial tread which is then understood, practiced and then applied. Forecasting the future demand for particular styles, fabrics and colorise is an important aspect of the fashion industry. Its a common routine of textiles specialists that they work for two year ahead to determine general guidelines for each fashion season. This is because of when once some fashion is forecasted then it takes about 1-2 year of regular severely work to take the fashion from our mind to the practical market.Forecasting of fashion can be divided into two categories * Short term fashion forecasting * big term fashion forecasting For us as we are going to setup a preteen market we decided to work on concise term forecasting. At a introduction stage of our boutique hireling so much labor and services for the purpose of forecas ting of fashion wont be a great idea. As discussed earlier this Job will be done by us (owners). Later on we will subscribe to one or more arrives, whose Job will be to scan the market and report on the developments in color, textiles and style directions.Major trends in lifestyles, attitude and culture in particular music, sport, cinema and television are used to predict changing consumer demand. This process involves the following activities such as studying market conditions, noting the life style of the people, researching sales statistics, evaluating popular designer collections, surveying fashion publications, observing street fashions etc French companies based in Paris have traditionally dominated fashion forecasting. The point arises that why are we lacking behind and how are they leading us.Forecasting is more than Just attending runway shows and picking out potential trends that can be knocked off at lower prices (although that is part of it) but this is a wrong practice which is being followed by our so called fashion National designers. instead they need to understand that it is a process that spans shifts in color and styles, changes in lifestyles and buying patterns. The keywords behind the successful fashion forecasting is good consumer research, color forecasting, textile development, range of shows (operating over the 16 months preceding counterbalancing Innovation, Cultural Indicators etc.Keeping a fact in the mind we have made a unique collection of . later on the forecasting based on practical figures we hope that the collection we are going to present on exhibition will be a complete innovative collection among all boutiques. When we started our research on colors and upcoming styles it looked a little difficult but as soon as we got into it completely, things became clearer. fashioning decisions about expected favorable colors of next summer was crucial task. Different experimental shows, runways and large or small exhibitions we mana ged to do help us a lot in this matter.We came to know about the taste of people of segmented market and their positive and negative response about different outfits colors and embellishments and all. By the grace of God most of the times people respond with great appreciation and thus we got our stray to achieve our goal. INCOME LEVEL Frequent losings are expected in the first few years of any operations due to initial investments and expenditures but once we are stabilized, this boutique will become a good source of income for us. Entry Barriers I . Large Indian and multinational companies hold around 65% of the market.

Loose/Strict Constructionist Essay

By both definition and widespread perception the Jeffersonian-Republicans were unbending constructionists, meaning they close followed the framework of the Constitution. On the other hand, the belief was that Federalists, who thought the Constitution was open for interpretation, were loose constructionists. Although both the presidencies of Thomas Jefferson and James Madison (Democratic-Republicans) mainly supported these theories, they, uniform other politicians of the time, often made exceptions to their policies. During Jeffersons Presidency, he often conveyed his strict constructionist stance regarding certain issues therefore he followed the defined ideals of the Democratic-Republican Party. After just ledger entry office (August of 1800), Jefferson sent a message to Gideon Granger (Doc. A), a future cabinet member. His letter depicted his opposition regarding the idea of a strong, single centralised government in America (a Federalist-minded view). For example, one of the mo st noteworthy things Jefferson did during his political career was outwardly oppose Hamiltons plan for a National aver.This rightfully demonstrated Jeffersonian-Republican opposition (before 1800) towards any sort of Federalist ideal. Throughout his political career, he likewise portrayed his belief in the Constitution as it was written, rather than acknowledge views of the Federalists (which, he implied, would lead to a monarchy). During his last year in office (1808), Jefferson is shown to have written another letter (Doc. B), this time to a Mr. Samuel Miller. Here, he re-asserted his go for for a government to follow the ideals of the Constitution, and thus make sure there will be a full separation between church and accede (first amendment rights).James Madison, also being a Democratic-Republican, supported, for the most part, the same principals Thomas Jefferson did. As shown by Document H, Madison is depicted as to standing pie-eyed on his Republican ideals when affirmi ng his position that funds cannot be set apart for the development of guinea pig transportation because such a power is not expressly given by the Constitution. Not only did he express his anger towards a loose following of the Constitution in Doc. H, but Madison also went as far as vetoing a popular Bonus-Bill.Although it was unpopular (especially amongst Federalists), he vetoed the proposed legislation because he believed it seemingly gave the government powers that the Constitution had not granted. Although both Presidents by and large stood firm regarding their strict constructionists views (as explained before), they, along with many other politicians (including Federalists), at times, had acted incredibly hypocritical when it came to their stances. Often it was demonstrated that Federalists became more strict, while Republicans became increasingly loose.First, Federalist Daniel Webster demonstrated this miscellany in political position in document D. In his speech, he oppos ed President Madisons position regarding a mandated military draft. He claimed that Madison was acting outside the guidelines of the Constitution, which illustrated Websters change from a loose constructionist to more of a strict constructionist. Secondly, Jefferson, a self-proclaimed strict constructionist also joined the meeting of political hypocrites. For example, Jeffersons most grand defiance of the Constitution of the United States was his approval of the Louisiana Purchase.Even though the Constitution didnt necessarily countenance for such action, Jefferson made an executive decision to pursue the idea of expanding America, and thus starting a westward movement. Apparently the success of the Louisiana Purchase mustve altered Jeffersons mindset, because eight years after his Presidency (1816), Jefferson wrote a letter to Samuel Kercheval (Doc. G), which gave support to exploring some change/further interpretation of the Constitution. Lastly, Republicans also at times sland ered Madison for being too much like a Federalist (Webster in Doc. D and Doc. F).In this document (F), Randolph outwardly spoke against his executively proposed tariffs of 1816, which truly fierce many strict constructionists. Not only was he slandered for his proposed tariffs, but also his establishment of the American System that favored the re-establishment of a Second National Bank in America. These examples of prominent politicians slightly swaying from their political party, demonstrate the presence of political opportunists even in the 1800s. When judged by the presidencies of Jefferson and Madison (for the most part), it would appear that Jeffersonian-Republicans were indeed strict constructionists.It also appeared that both Presidents, along with other politicians, chose certain times to act hypocritical (Parker) Jeffersons Louisiana Purchase and Madisons re-establishment of a national bank are two portrayals of those instances. In general, the politicians of 1800-1817 lai d the foundation for political opportunists to maneuver their way into power by challenging normal ways of idea/unpopular philosophies. This precedent is still being followed today, and although it may not be too beneficial at times, it has strengthened democracy and this republic of the United States of America.

Racial Formation Summary Essay

Racial Formations by Michael Omi and Howard Winant, in my eyes, successfully explained how we as a society view quicken and gives us a sense of how it is ascertained within social contexts. Omi and Winant holdd media, ideas, and mundane examples to portray their views almost race. Omi and Winants article began with the Susie Guillory Phippss fibre about how she had (Omi and Winant 2014) unsuccessfully sued the Louisiana Bureau of Vital Records (p.13) because she wanted to change her racial distinction from ghastly to white on her birth certificate. Phipps argument was that racial classifications were unconstitutional. However, the court had upheld the belief that classifying individuals based on race was indeed constitutional. The Phipps case demonstrated for many centuries, that the United States had always tried to define race and how it is to assure within our social context. Omi and Winant then goes on to say this struggle to define race is not only if seen in the United S tates, but is seen in separate(a) locations around the world, such as Europe. With exploration of the late world, many Europeans had believed that anyone who was not white had to have littleer freedom, if any at all, because these non-white were seen as inferior and less fit for society. Even to this every day, many individuals try to discover the scientific meaning of race. These individuals want to represent that race in not (Omi and Winant 2014) social, political, or economic de bournination (p. 15) but instead race keister be found within an individuals underlying characteristics which can be identified by means of skin color or physical attributes.Omi and Winant further showed how race can be seen as a social concept as well. For example, they explained how many nation in contemporary British politics use the term black to mean any nonwhites, which surprisingly has not lead to any retaliation by any people. As a matter of fact, some Asian and Afro-Caribbean youth are us ing the term for self identity. Omi and Winant explains this phenomenon as racial formations which refers to the (Omi and Winant 2014) process of by which social, economic, and political forces determine the content and importance of racial categories, and by which they are shaped by racial meanings (p.15). Omi and Winant also goes on to explain within everyday life, individuals tend to create racial identities for others. These preconceived thoughts are like expectations we giveourselves about other races. These preconceived thoughts did not just occur over night, they are a result of the historical events that has occurred over eon and still shape the way we think about other races to this very day.Constructing Race, Cheating, purity PrivilegeConstructing Race, Creating White Privilege by Pem Davidson Buck illustrated from the beginning of European colonization, there was a sense of how white individuals tending(p) themselves privileges that no other race could have. To keep t hese racial privileges separate, laws such as the one in 1691punished European women who married African Americans or Native American men. The white individuals were so driven to separate themselves from other races, that European men who had children with an African or Native American, or any slave for that matter, were not accountable for the children. This meant that African American or the Natives did not become wealthy and was done so that the white people did not feel threatened by other races power. Buck then goes on to say that (2014) Whites had an equal interest in the maintenance of ovalbumin and white privilege, and that it was the elite (pg.35).This meant that white victory was taught to others and thus engraved in their minds for years after. All this was created so that whites would have power over other races. Additionally, whites reserved the right to whip African Americans however, it was illegal to whip white people. On top of this, African Americans were denied the right to having a family just because husbands could have authority for their wives and not their owners. Buck then goes into talks about Psychological Wage. Buck describes psychological wage as having a feeling of superiority for the poor people whites because their whiteness made up for the terrible economic situation they were in. This sense of superiority further helped the rich whites because the poor had supported this separate racial system and thus the rich had control of labor and the economy.

Mastering a Skill

In this paper we shall deal with the acquisition of hearing to mass. There is more to perceive than merely hearing the expressions concourse speak out. A great deal goes into earreach. It is a compelling and anomalous entity, an ingenious energy. It is sense of hearing, not talking which atomic number 18 a talented and immense responsibility, and the creative job. (Ueland, 1992) Excellent earshot capacity implies that integrity who is listening never disrupts when slightlybody is discourse, c arfully listens, and does not give any view. (Lindeberg, 2004)Analysts and opposite supererogatoryists dealing with the subject of inter mortalal conversations maintain that listening is the art that sewer build or shatter a bond. comprehend is very crucial since, eventually we human beings ar built about human relationships and at fourth dimensions it is equally imperative to know the person as to what he is trying to convey. (Kline, 1996)True listening produces admiration , affinity and belief among the speaker and the listener. While we are listening, it builds us, propels us to unwind and enlarge. Thoughts really start to turn out within us and enliven. People feel cheerful and gratis piece of music they are listened to. Plus the literal listener is greatly adored, attractive compared to the talker, and the person is greatly efficient, and gets trained more and contributes in a damp manner. (Ueland, 1992)Those who are good listeners permit their subjects to talk without inhibition, cautiously recording what the actual matters appear to be. In center of giving their self views, they attempt to delve more into the areas of concern by putting pertinent abrupt queries to cheer them to develop on their ideas. In doing so, the speakers often solve problems on their own by elementary inspiration or group thinking methods. (Lindeberg, 2004)Undoubtedly the listeners possess their self thoughts however they are do not impose their concepts upon others. According to them, the most ideal means to give a solution to societal issues rest for people to attempt to appreciate iodin another. Moreover, the wish to offer an atmosphere in which everybody are qualified to discover the problems and think of novel concepts and explanations. In this manner, friction is lessened which obstructs constructive change.It has the office to strengthen people to work in a collaborative manner to look for wasting diseaseful answers which will be the outperform in the interest of the society in its totality. (Rural southerly voices for Peace) It is important for the spouse to listen to one another, your parents, your nipperren, your pals to people who love you and also the ones who hate you, those who irk you and also your adversaries. It will be like a minor(ip) marvelous act, and might be a great one indeed. (Ueland, 1992)In business, in particular, employees wishes and react in a better manner to, their superiors who they consider are listenin g to what they are trying to convey. Moreover, this will raise the productiveness and the difficulties will be sorted out in an efficient manner, in case people attempting to lead an answer to issues are cheered to clarify the concerns and begin solving prior to giving of advice starts.Concentrating on listening assists the talker as well as the listener to remain calm and assist them to settle down at the time of handling an emergency or talking about a subject which is high on emotion. (Wilson, 2005) In the opinion of Chief Executive Officers and Chief Operating Officers of companies both big and small, substandard listening is the foremost difficulty in their organizations. Besides, they state that listening is the discourse proficiency which is mainly important for achievement. Their trace is worthwhile, as a lot of formal researches return yielded the same outcome Listening is important in office. (Kline, 1996)Understanding to listen to the staff of ones organization can as sist to better the inter relationship within the subordinates and fellow employees, persuading them to stay encouraged and committed to the company and the future. (Lindeberg, 2004) A senior employee who has good listening powers will command better self-confidence and self-image as their working will be better with others. (Wilson, 2005) legal age of the staff at different stages across their profession will sense the want to speak to their executive program regarding some matter running through their mind.There are some brimming with excellent business concepts, some are laid up with sentiments that they are not attended properly, while others have problems with their colleagues, and there are some who desire to alter their career track. Managers who schedule time to sit with their staff regularly and use better listening proficiencies normally command more control of their groups compared to those who do not have such. (Lindeberg, 2004). amend listening results in better rem embrance of vital information, leading to lesser communication breaks and less errors. Listening with compassion assists to find out means to render the work atmosphere conducive and beautiful so as to appoint and prevent attrition of high-quality people. (Wilson, 2005)A lot of listeners commit the blunder of not hearing the person who is attempting to speak, such that they are able to give their self views or just hear them talk. The outcome can be cause harm to the self-confidence of the person who is attempting to offer his communications, resulting in the person to feel misinterpreted, overlooked, and insulted by the seniors apparently absence of regard. (Lindeberg, 2004). In the corporate world, lack of listening to people who are the actual workers a leader not just undermines ingenuity, but also squeezes enthusiasm by decrease the sense of accountability, authority, and value. (Wilson, 2005)To conclude, listening with empathy is required to be specialized and understood. Gett ing trained to use the listening proficiencies unquestionably need one to work hard. Moreover, assuming actually expertise consumes a lot of time and following(a) precisely ones whole life. However, the endeavor is certainly valuable. It results in more security, increased output, speedier culture and improved relationships.ReferencesKline, John A. (1996) Listening Effectively. Air University Press Maxwell Air Force Base,Alabama.Lindeberg, Teri. (May 2004) The Benefits of Listening. The Well. No 2.Rural southern voices for Peace. How It Works. Listening Project US and International Trainingand Resource Center. Retrieved January 27, 2007, from http//www.listeningproject.info/how.phpUeland, Brenda. (1992) Strength To Your Sword Arm Selected Writings by Brenda Ueland.Holy Cowl Press.Wilson, Bruce. (2005) Practical Benefits of Better Listening for Leaders and Teams. Business Listening. Retrieved January 27, 2007, from http//www.businesslistening.com/leadership_listening-skills.phpM astering a SkillSkill, as comm nevertheless understood, is the ability that enables a person to do something well. It is acquired and not something that people are naturally indue with at birth. There are varieties of skills as there are different tasks requiring a wide unravel of expertise but if there is only one skill that people should learn and cultivate in life, it is the skill of communication. It is very important that marriage is said to be a failure when there is no open communication between the couple.It has been said also that lack of communication skills render a police squad leader ineffective in his leadership, and thus weaken the whole team. In the workplace where disputes are common, a good communication if secured at different sections can resolve and even prevent misunderstandings. The art of speaking and listening are both crucial in all relationships. Business dealings involve verbal and non-verbal communication. From manner of dressing which makes an init ial impression, to the manipulation of words when introduction and persuasion begin, these are all that communication is involved.Because it is a skill, every person essential have the opportunity to acquire, develop and make a everlasting(a) improvement on his/her ability to communicate. Everyone starts at a minimum pace, where language and the other parts of this butt of interaction are learned slowly and most times, are taken for granted. It is inevitable though that problems or conflicts arise due to the diversity or dissimilarity that people communicate. People learn that there is a need to understand each other the many ways that make every person different contributing to the difficulty of understanding each other better.This is the raison dtre, the basis that communication skills must not only be acquired and developed it essentially must be mastered. People just dont communicate, they must communicate accurately if possible, and effectively. By this, individuals are ade ptin delivering a clear marrow. Explicit message can all the same be misunderstood, in as much as there are still many ways of interpreting anything that which is significant to the recipient. To decode a message requires that two people have similar cultures or that they have the same reference from which to decode a message.There are only a few who will not agree that skillful communication is one of the most decisive features in either of a persons business or personal life. Nevertheless, it more than just an ability to convey a message or letting one be understood. It is an art form one that is rich and beautiful for any person to aim to master (Roselli, 1996). Specifically, from the moment a child is conceived and evolution in the womb, to the time he/she is born and until the remaining breaths that he/she takes, tremendous forms of communication statuss beset a human being.This includes crying when hungry or wet or uncomfortable for a baby, a child admiring anothers toy, b eing angry when provoked, asking the teacher to repeat the statements she just made, proposing to a girl, instructing and reminding ones children or bargaining with the kids over curfew or some privileges, making a long outgo call, or making negotiations with a superior. These are all identifiable situations that incur more than just the ability to use symbolic language. It must require mastery for every person to circumnavigate every situation in his/her life (Roselli, 1996).Mastery entails understanding and comprehending the basic nuances of an aspect or thing in life. It is a necessity that every person must have the understanding and comprehension of the basics of communication. It implies that the three elements essential to communication or the three skill areas must be possessed by everyone. These are behavior, content and interaction. When a human being imparts his ideas or desires, he/she imparts these through a certain behavior. Behavior reflects the physicality of commun icating (Roselli, 1996).It is how one communicates. Content refers to about what one is actually communicating or the words that one says while interaction skills takes fully into account who you are communicating with, the hightail it between you and others, and how skillfully you manage that flow (Roselli, 1996). When the nuances of communication are scrutinized, people notice that communication is not that simple it is complex and it exacts something from people. Consequently, it also demands to be mastered.However, though it is an art form, it does not entail that a person must set aside time in a day or week, or physical space in order for a person to fit it into place to develop it into his/her life. There are no paraphernalia or special gadgets required for one to be able to start in its mastery (Roselli, 1996). All that is required to a fault your everyday communication situations are a sincere effort to practice a few skills in each of the three skill areas, some reliable feedback, and most importantly, your sustained attention and awareness, according to Roselli in his article Mastering the Art of Communication.To become a good and effective communicator, a person needs practice with meaningful feedback. An instructor can help modify the persons responses appropriate to the situations that are required in various settings. The workplace undergoes overwhelming changes while the family systems are even undergoing the same.This is the reason that knowledge, proficiency, skill in communicating must not only be acquired, this must be developed to a mastery level. This ensures that whatever transformations that are constantly occurring within the life of a person, he/she is equipped to suffer these challenges because he/she understands better and can convey and interpret the barrage of messages around him/her better.ReferenceRoselli, Peter. 1996. Mastering the Art of Communication. Cor communications Llc, Ca. Accessed through http//www.selfgrowth.com/ar ticles/Rosselli1.html