Miser to Man of the city in a Christmas Carol Essay

Scrooge is not very well like by the Cratchit’s. You can see this by â€Å"I wish I had him here. I’d give him a piece of my mind to feast upon and I hope he’d have a good appetite for it†. This shows that he is not liked because â€Å"he is an odious, stingy, hard, unfeeling man†. This make Scrooge feel bad and he learns a valuable lesson. Treat others as you wish to be treated. If he doesn’t want to be called bad tempered, money grabbing, old sinner, then we has to be caring and thoughtful. Scrooge every year at his nephew Fred’s house, is invited to a Christmas party, but always turns it down. Scrooge is not very well liked by the people at the party especially Fred. You can tell this by they invent a new game called â€Å"yes or no†. This shows that Scrooge is talked behind this back and that people do not care if they hurt his feeling. Scrooge feels unwanted and uncared for. You can tell this by â€Å"One half hour, Spirit, only one†. This shows that Scrooge has feeling and he wants to go as soon as possible because he crying and in great disbelief. Scrooge’s future looks uncertain when he goes into the future and sees him in a corner of the graveyard, unnoticed, uncared for. You can from this point that Scrooge is at the end of his tether. You can tell this by â€Å"For the first time his hand appeared to shake†. This shows that Scrooge has become more and more frightened and knows he must change his future to be cared for and missed dearly. He does not breakdown till this point because he can not change the past and that does not bother him. At the end of all the spirits visiting Scrooge is disappointed himself by being a selfish, lonely, old man. The Last straw is when he visits his own grave. He is already depressed with the entire trauma and another dig in his grave has made him tremble in fear. You can tell this by â€Å"The Spirit stood among the graves, and pointed down to one. He advanced towards it trembling†. This shows that Scrooge is scared of him and wants to change rather than just a person who has just died. Scrooge really wants to change because he doesn’t want to be the man in the corner that no one visits. You can tell this by â€Å"Are these the shadows of the things that will be, or are they the shadows of the things that may be, only†. This shows that Scrooge wants to change because of his experiences over the night. He wants to know that if he changes and mingles with people he will not die and nobody will care. He gets more and more distressed because the spirit won’t tell him if he can change his shadows of the future. You can tell this by â€Å"Assure me that I yet may change these shadows you have shown me, by an altered life†. He is on his knees, desperately trying to change his future. This tells us from this point onwards Scrooge will be a changed man to avoid distressing death. Scrooge wakes up the next morning a changed man, a generous man. You can tell this by â€Å"Scrooge regarded everyone with a delighted smile†. This shows that Scrooge has took into great account of what the spirits said and gone out to change his future. He is a changed man to the public. You can tell this by â€Å"If you please, ‘said Scrooge and not a farthing less. A great many back-payments are included in it, I assure you† This shows Scrooge as being as kind, thoughtful, caring man rather than a â€Å"squeezing, wrenching, grasping, scraping, clutching covetous old sinner†. Scrooge now respects the poor people more than ever, especially the Cratchit’s. You can tell this by â€Å"and therefore I am about to raise your salary†. This shows that Scrooge would rather share more of his money to make more people happy than just himself. This is different from the beginning because when the gentleman comes to visit he pushes him away and believes in â€Å"Laissez Faire†. Scrooge has now become a happier and more cheerful human being because he has changed his way of living. You can tell this by â€Å"they all sit around the table eating Christmas dinner†. This shows he is not self-contained, lonely old sinner, but a sociable character and because he changed his actions, Tiny Tim did live and Scrooge and his family say â€Å"God bless Us, Everyone! â€Å"

A Clean Well Lighted Place †Theme and Setting Essay

A clean well lighted place by Ernest Hemingway has a few themes that stand out clearly but the one theme that stands out to me is despair. According to Merriam-Webster dictionary, despair means to lose all hope or confidence. In the story, the older waiter and the old deaf man somehow share a common bond of despair. Both men are of age and like to be out, late at night, alone. Asides from the story alone, the theme of the story can be brought out by the setting. The setting contributes to the story’s theme in different ways. The setting contributes to the mood of the story, to the structure of the story, and to the lesson of the story. The cafe represents salvation for despair which is shown through the setting of the story. First, the setting contributes to the mood, from the quote â€Å"It was very late and everyone had left the cafe except an old man who sat in the shadow the leaves of the tree made against the electric light. †(107) sets a mood of a person in sadness. As a regular, at a cafe, late at night alone reveals the character’s personality with the help of the setting. The setting reveals the story’s mood because it visualizes the scene along with emotions of the story. Obviously the old man is not the type of drunk to get violent or rough because the mood seems to be calming as the setting had described â€Å"but at night the dew settled the dust and the old man liked to sit late because he was deaf and now at night it was quiet and he felt the difference. †(107) Even though the old man is deaf, the setting intensified the mood of peacefulness that the old man enjoys nice quiet drinks at a clean place. Later in the story the older waiter had no place to go for a drink so, he had gone to a bar/bodega for a drink; however, the mood of the bar/bodega compared to the cafe was not as peaceful nor comfortable. The waiter mentioned â€Å"It was the light of course but it is necessary that the place be clean and pleasant. You do not want music. Certainly you do not want music. Nor can you stand before a bar with dignity although that is all that is provided for these hours. †(109) The mood clearly shows a difference within a different setting. If the old man were to drink in that bar then the story’s mood could have been perceived in a different way. Furthermore, the setting contributes to the structure of the story, like cartilages in a human body. The cafe can be viewed as a workplace and also as a place of peaceful socialization. Each person deals with despair differently. Having the setting at a cafe where it was mentioned that it was quiet help structure the story that it is neither a depressing story nor, a happy story. The two waiters who were gossiping about the old man mentioned that he had committed suicide but, he was saved. Being in a cafe is different than rather being in a bar or anywhere else. The cafe signifies a place for space or time, depending on the person. The old man is not trying to cure his despair but rather subdue it. The setting could have taken place anywhere but it also could have affected the structure of the story differently. For example, when the older waiter was out trying to kill time due to insomnia, he went to a bar but, it was not soothing; therefore, he went home. This proves how the setting was able to support its main structure of having a cafe rather than a different place. Finally, the lesson of the story is that do not be impatient. The setting contributed to how the lesson of the story was delivered. The old deaf man was not harming anyone and the cafe was not to close ‘til two-thirty in the morning but, the young waiter wanted to close early because he wanted to go home to his wife. The setting is pleasing and comfortable for those who need a place late at night yet, it was taken away from someone who needed it. Even though the old man left quietly, it was obvious he was not done drinking. If the setting were to be elsewhere like a bar, it would mean that the old man was looking for a good time but, that was not the case. The setting contributed to the lesson like a book to a lecture. Overall, the setting contributes to the theme. The cafe represents salvation, its cleanliness and good lighting suggest peace and relaxation, whereas a bar is chaotic and loud. The older waiter describes it as a refuge from the despair felt by those who are aware of the nothingness. In a clean well-lighted cafe, despair can be managed and even temporarily forgotten. When the older waiter describes the nothingness that is life, he says, â€Å"It was only that and light was all it needed and a certain cleanness and order. †(109) The â€Å"it† in the sentence was not defined, but we can speculate about the waiter’s meaning: although life and man are nothing, light, cleanliness, and order can serve as substance. They can help counter off the despair from anyone. As long as a clean, well-lighted cafe exists, despair can be kept in check. This shows how the setting contributes to the theme through the mood, the structure, and the lesson of the story shaped by the setting.

Analysis of Guy de Maupassant’s “Old Mother Savage” Essay

We are all taught that our identity lies in the roles we play throughout life, in other words, in our actions. William Shakespeare wrote, â€Å"All the world’s a stage / And all the men and women merely players. / They have their exits and their entrances†¦Ã¢â‚¬  (As You Like It, II, vii). Whenever people act outside of their parts; whenever we miss our entrance, our identity is challenged. This can be seen everyday in all walks of life and in all arenas. For example, a teen father who takes responsibility for his child is look upon with surprised admiration while a teen mother is look up with distain for becoming pregnant in the first place. Placing standards and expectations upon people can be a vastly good thing, but what happens when those standards and expectations become too rigid–to all consuming? Rigid, all-consuming, roles have been required of women since time remembered. Even in the twenty-first century, the career woman is still expected to maintain a family. Gloria Steinhem puts it succinctly; â€Å"I have yet to hear a man ask for advice on how to combine marriage and a career.† Men are expected to place high priorities on their careers. The implication is that a man will receive less criticism for neglecting his family for his career, while a woman will be criticized sharply for having a career without also being an excellent wife and mother. Many of these identity feminine roles have been so inflexible that many women cannot break free in order to discovery the woman inside. When circumstances force them out of their traditional roles, they find themselves wondering, â€Å"Who am I? What is my purpose?† Guy de Maupassant in his short story â€Å"Old Mother Savage† (1885) depicts a classic example of this. His main character is a mother in German occupied France who is deprived of her identity roles i.e. wife and mother. Since she has nothing else to give her life purpose, she becomes homicidal and a bit suicidal. In this story, Maupassant is arguing that women who have uncompromising and limited identity roles can become violent to themselves and others. Maupassant paints a vivid picture of how nineteenth century countrywomen of France presented themselves to the world at large. The narrator’s friend,  Serval, describes her as â€Å"not at all timid†¦tall and gaunt, neither given to joking nor to being joked with†¦the men folk come in for a little fun at the inn, but the women are always very staid† (p. 161). Victoire Simon, Old Mother Savage, is a kind, yet reclusive woman. She had once offered the Maupassant wine when he passed by her cottage fifteen years earlier tired and thirsty an obvious kindness (p. 160), yet Serval, Maupassant’s friend who tells the story of Old Mother Savage, implies that a â€Å"staid† attitude is normal for the women of the area. Maupassant presents his readers with a woman who has been taught very specific actions for conduct. She dresses so that her â€Å"tightly bound†¦grey hair† is never seen in public. She was taught duty and â€Å"never learned how to stretch [her mouth] in laughter. By the time Maupassant’s readers meet Victoire, her identity is irrevocably tied to performing the duties of wife and mother. Just like all the other wives of the region, she is nothing without the duties of either wife and/or mother. Victoire has her identity challenged thrice. The first challenge occurres many years before when â€Å"[t]he father, an old poacher, had been shot by gendarmes [police]† (p. 160). This provides a serious blow to her wife identity but she buries the lose because after all half her identity is still intact–she is still a mother. The role of mother is more prevalent than that of wife since, she cannot control the actions and their consequences of her husband. He, to some extent, failed in his role of husband and father by getting caught at poaching and subsequently shot for the offense. Victoire, on the other hand, is still around to perform all the motherly duties of keeping a home, cooking meals, and mending clothes, which she does religiously. The second challenge to her identity comes when war is declared and her son, now thirty-three, goes to fight in the Franco- Prussian War. Victoire is alone. She knows her duty but has no one to perform it for save for herself. Her life consists of â€Å"go[ing] to the village once a week, to buy herself bread and a little meat; then get back home at once† (p. 161). She does only what is necessary to keep herself alive until she can resume her duty as mother. In her mind there is nothing else for her–no gossiping with the village ladies; no sewing a new garment for herself; no cups of tea with a  neighbor. Her world ceases to function without her duty to her son. The death stroke to her identity began with the arrival of the Prussians. She is required to billet four of the occupying German soldiers, since she was â€Å"known to be well off† (p. 161). These young men, about the same age as her son â€Å"would clean up the kitchen, scrub the flagstones, chop wood, peel potatoes, wash the house-linen–do, in fact, all the housework, as four good sons might do for their mother† (p. 161). She would cook and mend for them, as a good mother would do. She still had a purpose–to be a mother even if it was to surrogate sons. For a month these soldiers are sons not enemies then she receives word that her son has been killed in the war. Suddenly, her world is shattered without her son she has lost her last shred of purpose. â€Å"The gendarmes had killed the father, the Prussians had killed the son†¦and suffering flooded her heart† (p. 162). With her husband buried for years, her son dead; she has no identity and co nsequently no purpose in life. Within moments, she plans a special form of revenge–not only will others suffer as she has, not only will someone die for to avenge her son, but she will be sure to die in consequence of her actions. Suddenly, the four German sons become four German soldiers–the enemy. â€Å"Simple folk don’t go in for the luxuries of patriotic hatred†¦the poor and lowly†¦pay the heaviest price†¦their masses are killed off wholesale†¦Ã¢â‚¬  (p. 162). Ones like these German soldiers billeting in her home murdered her boy. It is quite possible that she would have assumed a German mother was caring for her son like she was caring for the German men. She is, after all, a â€Å"simple folk†, who would not have much knowledge of the intricacies of war beyond the billeting of the German soldiers. Therefore, not only did German soldiers kill her son, but also a German mother failed in her duty toward her son. Through a carefully executed plan conceived in the brief afternoon of discovering the fate of her son, Victoire kills the soldiers. She burns her cottage to the ground with the soldiers trapped inside. When the German Officer asks her how the fire started, she said, â€Å"‘I lighted it, myself.’ She took†¦two papers from her pocket. ‘That’s about Victor’s [her son] death.’ ‘That’s their names, so that you can write to their homes.’ ‘Tell them [the German mothers] how it happened, and tell them it was I who  did it, Victoire Simon, that they call the Savage. Don’t forget.'† In order to ease her grief, she wanted other mothers to suffer as much as she was suffering. She knew she would be shot for her actions; she was probably counting on it. She could easily have lied. She could have told the German Officer just about any excuse, but she didn’t. What did she have to live for? She had no purpose for living without her husband and son. Her society, by placing limited and ridged identity roles on its women, robbed her of the ability to discover an identity within herself separate from family. Therefore, she did the only thing she could do–take revenge on the closest target and be sure she did not survive the experience. Maupassant, in five short pages, presents a compelling argument for the avoidance of limiting women with restrictive identity roles. Disastrous consequences are all too likely to result from their removal. Consequences that go beyond the death of four soldiers and their murder, the narrator’s friend Serval had his chateau burned down by the Prussians due to Victoire’s actions. If her identity had been broader–if she knew herself outside of societal-imposed roles, she then may have had something to cling to–a purpose in life rather than a kamikaze plan of revenge.

The Negative Effect of Social Media Essay Example | Topics and Well Written Essays - 500 words

The Negative Effect of Social Media - Essay Example The psychological and social impacts of social media are surfacing as the usage of social media is increasing our lives. Social media impacts on different aspects of our lives including emotional state, identity development and even the direction of our lives in some cases. Of these, the emotional impacts of social media are perhaps the most discussed negative implication. Social media has been criticized for the effects it has on the psychological state of its users. According to Lippy Copeland, ‘Facebook appears to exploit an Achilles heel of human nature’ (Copeland). Social media has created a culture where everything a person does is posted on Facebook. This has become an addiction and a burden for the users. Often users post information that becomes a source of envy or depression for their friends. When users see their friends having fun in their lives, they feel a sense of loneliness or depression. The excitement in the pictures may be fake or just a small part of the friend’s life but it creates a feeling of envy in the user. Even the user’s friends who post happy and exciting pictures online are not immune to the negative effects of social media. Information that a user posts online is being used to develop a profile of the user. This process also referred as data mining is used to develop aggregate information about the user using his social media information across different websites. This information is then sold to employees, insurance companies, and other interested parties. According to Lori Andrews, ‘our application for credit could be declined not on the basis of your own finances or credit history, but  on the basis of aggregate data’ (Andrews). Facebook users, as a result, may be robbed off a certain job because of what they posted online; or their insurance premium may rise when they start showing more interest in dangerous sports. While

Review 6 Essay Example | Topics and Well Written Essays - 750 words

Review 6 - Essay Example Rail transport includes a path that provides wheeled vehicles. The operating characteristic for rail transport is that it uses containers to transport commodities. The operating characteristics of the pipeline mode of transport are that it can be on water and land. Maritime transport is the most efficient manner to carry bulky pieces of stuff for long distances. Operating characteristics are that it is expensive to build and maintain. In addition to, it is the most convenient to carry large quantities of over long distances. Air transport operates by transports human beings over long distances. Its operating characteristics are that it focuses on being efficient to most individuals. Transport system plays an important part in the movement of persons from one point to another. The transport system is a means by which goods and individuals move from one point to another. A facility consists of equipment and logistics that are vital to transport passengers and goods. A transport system covers the major forms of transport, and it exists to coordinate the movement of goods and individuals in order to utilize routes efficiently (Rangarajan, Long, Tobias, & Keister 2013). Participants of the transport systems include the people who are directly involved in the movement of goods across the transport system. The participants have the responsibility of managing and operating the transport system. It enables the transport system to become lively and sustainable. The participants also have the responsibilities of running and serving the community priorities. The participants have the responsibilities of improving the transport system. In relation to, members provide infor mation to support the choices of individuals. The responsibilities of individuals are to promote reliable and efficient means of moving people and commodities around the transport system (Shah, 2009). Transport systems are a major contributor to the economy of most countries in the world.

Uniform Commercial Code, section 1-302 Research Paper

Uniform Commercial Code, section 1-302 - Research Paper Example This is because of the aspect that owing to the prevalence of stern laws and regulations, companies and individuals in the commercial business domain has not been able to work freely and ensure trade and business in the best possible manner. Furthermore, owing to the prevalence of diverse range of rules and regulations regarding business in various states of the US, there was an extreme lack of uniformity and balance in legal structure, which has one way or the other had hindered effective performance of the business units and traders (SBA, â€Å"Uniform Commercial Code†). In order to ensure efficacy and less complexity in the commercial business domain, the government of the nations has emerged with the proposal of formulating a common law and codes of regulations that can be used uniformly in every state of the US, especially in the domain of commercial business. The codes were first published in the year 1952 and where subject to severe criticism in the initial phases owing to some of its policies (Legal Information Institute, â€Å" § 3-312. Lost, Destroyed, Or Stolen Cashiers Check, Tellers Check, Or Certified Check.†). These set of codes were primarily developed with the intention to harmonize the legal structure of the US with regard to sales of goods and services in more than 50 states of the US. It helped in regulating and governing the commercial business sector of the country in the most efficient manner through developing flexible and simple policies that can be adopted commonly by all the states that are associated with commercia l business. The most vital objective of these set of codes is that it govern each and every transaction of the business units within the commercial trading, so that efficient results can be obtained in the eventual stages. With the presence of UCC in the scene, different states within the US have been able to work with utmost efficacy during intra-state business as that the

Critical review of article Essay Example | Topics and Well Written Essays - 1500 words

Critical review of article - Essay Example This type of stereotyping has had adverse affect on men’s healthcare and alienated men from healthcare. He stresses the need for new healthcare and policies for men that are without any biases and tailored to need their particular requirements be they children, young men or grandfathers. Published by Earthscan in 2005, London J.J Macdonald’s book â€Å"Environments for Health† contains many arguments on the affect of social environments on health and in â€Å"A salutogenic approach to men’s health† (Ch. 6) he focuses on men’s healthcare. For Macdonald salutogenic health includes psychological and environmental factors, encompassing an interest in the lives of people: their physical, emotional, fiscal and cultural environment. Macdonald believes that any public health approach should address the needs for prevention of disease and access to health care of all categories including children, women, elderly people or men. He feels men’s health is a neglected field. He concentrates on the issue of men’s healthcare and the biases surrounding it. It is rather that in any population health approach one should adopt an overall systems look at the needs for prevention and access to care of different groups in their own right, whether children, women, older people or men. An objective view of the health needs and status of any population will lead to the inclusion of men’s health issues as a matter of course. He concentrates on the social position of men vis-à  -vis their health, how factors like stress, status, poverty, violence and gender bias negatively affect provision of necessary healthcare. (Macdonald, 2005) The first thing Macdonald notes is that men’s healthcare is focused on disease rather than men in general and that men are perceived to â€Å"behave badly† i.e. the general stereotyping of men is that they are violent, abusive and neglectful of their bodies and health.. So heart

Process-Flow Analysis Term Paper Example | Topics and Well Written Essays - 750 words

Process-Flow Analysis - Term Paper Example The Advanced Products Department (APD), which produces the specialty goods, has reformulated its corporate policy. In the early years, this company has built up and manufactured Echo Weather Satellites, which were launched into space. Three major diversified divisions of this company are: the material division, electrical goods, and advanced goods division. This study consists of company overview, SWOT analysis conclusion and recommendation regarding the company. Company Overview: Shipper Manufacturing Company has commenced its business in 1984 as a small organization, manufacturing bare copper wire in Missouri and Sikeston. With only a small number of workers the company started to market goods to electrical distributors in the area of Midwest. From this small beginning, they have developed as a large scale copper wire producer, offering a wide range of wire and cable merchandise to wholesale electrical dispensers across the nation. Nowadays, they also produce laminated equipment an d specialty products such as connectors’ conduits etc. Shipper Manufacturing Company holds a â€Å"Voice of the Consumer Exercise† where interval and external consumer expectations and needs are brainstormed, communicated. Thereby, they make endeavors to guarantee consumer satisfaction and integrate client specifications into the merchandise engineering procedure by doing a â€Å"House of Quality Exercise†. Shipper manufacturing business possesses a manual scheme in its procedures that adds the human ingredient. Frequently, this human ingredient entails mix up or incompetence by causing delays in the manufacturing process as a result of operator mistake and negligence. â€Å"Companies that previously made decisions based on the likelihood that enough defense business would be available to justify ongoing investment in plants, equipment, technology and skilled personnel face the prospect of little or no business. Loss of a single competition could drive a compan y out of a line of business entirely or prompt it to leave the defense sector† (Blakey, 2011, p. 4). SWOT Analysis: Identifying the Strengths and Weaknesses before tackling the Opportunities and Threats is the best method to approach the analysis. The more dominant the Strengths and Opportunities the better they can both be seen as the better achievement of this company. The purpose is to be in a position where it can decide a plan for the future to improve their overall performance. Strengths: Present financial position is quite stable. Availability of skilled labor force. Most recent machinery installed Own properties Outstanding transport links Non-threatening/little competition Weaknesses: Producers take indirect ways to reach their warehouses. The lack of feasible alternative routes when normal routes are blocked during manufacture. Stock problems Opportunities: Advancing globalization More flexible tax regimes Increasingly mobile workforce â€Å"New corporate strategies and processes are required to deal with an industry which is being reshaped through market consolidation and shifts in the balance of world trade† (Opportunities and Challenges for the Shipping Industries, 2007, para. 1). Threats: A high level of financial expansion would normally lead to high demand for manufacturing raw materials, which in turn will increase exports and imports. The shipper manufacturi

Amended Patient Protection and Affordable Care Act Assignment

Amended Patient Protection and Affordable Care Act - Assignment Example The New England Journal of Medicine published a survey study conducted by Dr. David Eisenberg, of Beth Israel Hospital and Harvard Medical School, which showed that 85 million Americans are using alternative methods for their health care needs, most of which is not covered by their insurance, and furthermore, the number of times they used alternative medicine practitioners was considerably more than the number of times they used allopathic doctors (Eisenberg, Kesler, Foster, Norlock, Calkins, & Delbanco, 1993). Why isn’t the new health reform program taking this preference into account? Exploring who the 8% uninsured will be, I am led to understand that Native Americans, people with financial hardship, and those with religious objections make up at least part of this group, and that everyone else will be required to have insurance or they will be fined, and the fines are fairly high (Galwitz, 2010).

Anishinabe Social Issues Essay Example | Topics and Well Written Essays - 1250 words

Anishinabe Social Issues - Essay Example Being a tribe they had to overcome poverty, discrimination, and invasion and family biases to claim their identity. However, they still face some social issues as a minority in American society and they can be as below. Threat to culture and language – Being an older tribe of Northern America, the community find it difficult to preserve their culture and language. They were people living in natural environment and had spiritual beliefs. Since the invasion of Whites, the Anishinabe culture has been threatened. First they had to leave their homeland and then slowly they had to adapt the culture of Americans. They were alienating from the ancestral cultural beliefs and rituals and slowly became multi – cultural. Now the tribe is one the verge of assimilating to the American culture and losing their identity. Their language, religious beliefs, diet and customs all have changed to a large extend and they face a cultural identity crisis. This tribe is losing all their values and stand nowhere among the American society. Recognition from government - They don’t get the right recognition from the federal government and only some communities are considered as tribes by the government. The American government has not done anything credible to protect this tribe. Many children were removed from their homes for the purpose of education and this dismantled their family structure. Even the land allotment law was not of much help to the tribes. The children were forced to abandon their language and government did nothing to protect them. The tribe still does not have much recognition like other citizens. Anishinabe tribe still faces tension with the state government and country governments. They do not get full recognition from federal government. Anishinabe tribe is considered as a tribe by some state government however some state does not give much recognition to them. The band government formed by the tribes does not get much recognition

Operating Principles of Light Emitting Diode (LED) and Liquid Crystal Essay

Operating Principles of Light Emitting Diode (LED) and Liquid Crystal (LCD) Electronic Displays - Essay Example The P type and N type materials are joined together to create a P-N junction. In case of no electricity flow the electrons occupy the holes on the P type material creating a depletion zone. The depletion zone acts as an insulating layer in the diode. In case the electric current is passed through the diode, the electrons in the N type material get attracted towards the P type material leading to removal of depletion zone. When the electrons meet the protons energy is released in the form of photons, which emit light. The energy of the band-gap is represented by the energy of the photons. The colour of the light depends on the wavelength and the type of material used in the semiconductor. The change in supply of current affects the flux of luminosity proportionately. LED in general are operated using direct currents to avoid the variation in the intensity of luminosity. The mechanism used is the â€Å"Injection Electroluminescence† where Luminescence signifies photon production ; Electro suggests photon production using electric current and the Injection part deals with photon production using current carriers. In general, the conducting material used in LED are Aluminium-Gallium-Arsenide (AlGaAs), the colour of the light depends upon the type of material used as a semiconductor. Some of the other materials used in production of semiconductors a part of LED are Fig.1 –List of Semiconductor materials (LED, 2010) Organic Light Emitting diodes are also used where a thin film of organic material is coated over the semiconductors. LED is made of semiconductor materials which are responsible for the production of light of various colours. In case of a static diode, when no electric current is passed the P type and N type materials attract respective protons and electrons at the respective ends. A depletion zone is created

Shakespeare and Kafka Essay Example for Free

Shakespeare and Kafka Essay Both Shakespeare and Franz Kafta were the men of their contemporary world, placing the world as they see with irony and forms a juxtaposition of a psychological trauma of man troubled by the societies unwarranted interference and trouble in their lives. Shakespear’s tragedy and Kafta’s trial are the tragedies and both of their protagonists have their tragic end not only due to the circumstances created by the society but also by their own mental traumas and thoughts. But, there are certain differences between the two, Hamlet’s King died more due to his moral dilemma while Kafta have to bear the consequences of the bureaucratic rules and laws of the land. Shakespeare uses the technique of inner struggle of a man who is confounded with the fact that her mother has married with her husband’s murdered and the plans of revenge he intended to take. The Hamlet’s trauma was his thoughts about the various moral issues. The biggest moral issue in front of him came when he got revelation of the truth about his mother’s infidelity. He was fixed in a dilemma was it right to kill his mother as a punishment?. He was caught so much in the dilemma that he delayed taking revenge resulting in the circumstances that proved tragic for him. Though he took revenge in the end but at the cost of his life and also of others to whom he matters the most particularly his beloved. Trial is also same in the sense that it also ended in tragedy yet it is different in the sense that Joseph K was giving unsuccessful fight against the court to denounce his death sentence. It was only in the end he accepted his fate and himself summoned his call of death. If Shakespeare would have written â€Å"The Trial† then Joseph, the main protagonist of the story would have been a man of higher status in the society and would have been more a tale of suffering. His misfortune would have been something exceptional and extraordinary. When Joseph K was informed that he would be arrested, Shakespeare would have turned the character as the most humble without any power to face resistance. Joseph would have been incapable to make quick decisions, though he would have been capable to make indecisive and rash decision but would never have been able to take planned or premeditated action. As in the exact story of Kafka where Joseph is shown making efforts for his release, calling his attorney and even went to the court on the appointed day for the hearings as the demand of the law of the land, Shakespeare would have twisted the story here. He would have made Joseph lament of the tragedy going to befall on him. Joseph would have given himself to mediation and reflection and in this process he would have gone on delaying in his efforts to secure his release. Joseph would have thought too much about the circumstances befallen on him before making efforts of his actions. Shakespeare would have allowed him to commit the actions and commissions and cause him great mental agony and not only physical pain that he was going to endure. And later as â€Å"Hamlet†, he would have tried to find out the main reason behind his alleged arrest and trials and who were responsible for his so tragic fate, which was never revealed to him by Kafka. In tragedy by Shakespeare, the hero normally comes to the realization of truth of which he had been always unaware of and as Aristotle himself said, â€Å"a change from ignorance to knowledge†. (Mcmanus, Online) Therefore in â€Å"The Trial†, Shakespeare would have made Joseph make efforts in gaining the knowledge and reason behind what has made his fate most tragic. Later Joseph would have grown in stature and wisdom, as Shakespeare would have made him realize the fact that reason is not enough. An over reliance on reason and belief and untrammeled free will are hallmarks of the Shakespearian villain, and the heroes learn better. Joseph would have made to realize that he should have resort to much better efforts while dealing with the crises and situations, which are out of his control. On the other hand, Kafka would have also used the elements so typical of him as a writer in Hamlet. He would have created Hamlet as a person who would not be merely pondering and reasoning on the causes of his befallen fate but would have strived to fight for his rights against the unjustified justice. He would have made Hamlet, instead of entering into the moral dilemma of whims and his passion for his mother, strived to take immediate action against the culprits who were responsible for his father’s death. His anguish and emotional trauma would have been very less as compared to the trauma inflicted by Joseph. Where in Hamlet, Shakespeare has created an element of Ghost, Kafka would have made the appearance of divine figure like that of a priest who would have taught Hamlet to accept his fate as what is destined for him has to happen. For Kafka, guilt is a feeling that no man can avoid whatever his or her experience may be and in Hamlet, Kafka would have definitely used the element of guilt. He would have made Hamlet realized his mother and uncle of guilt instead of entering into moral dilemma himself and make them face the trials. Here Hamlet would have been realized the fact that it is not important that an individual is actually guilty of an offence but what is important is that crime has occurred and he knew the culprits and therefore they ought to be put in trial and convicted. Another aspect to it is an issue of revenge. Hamlet wanted to take the revenge of the death of his father that was contradictory to the contemporary society in which Hamlet was written. This revenge implies taking the law in one’s own hands in order to satisfy an inner urge, although in civilized society the function of fighting the wrongs done to individuals belong to the state or the government. If Kafka had written Hamlet, he would have made Hamlet t try to follow the course of law to punish the culprits. But, he would have made Hamlet unsuccessful in his efforts as the law takes its own course and by that time Claudius would have been set free and took an adequate opportunity to bring Hamlet to his tragic death. In other words, death of Hamlet could not have occurred due to the moral flaws in the character of Hamlet but due to the circumstances that were out of his control. In spite of his efforts, Hamlet would never have been able to bring real culprits on the punishment panel. Kafka would have made Hamlet a story of the faults in the justice system of the contemporary society instead of the moral flaw in the character that would have made his end inevitable.   In Kafta;s version of Hamlet too, would have also died in the end but in a different way. Hamlet would have never been able to find truth of the conspiracy behind his father’s death. As with the Mouse Trap’ in Hamlet was the major victory for Hamlet as he was able to contrive his father’s murderer but the parable of Kafka’s would have made Hamlet frustrated as it neither contained any golden rule nor even suggested a mode of behavior under particular conditions. Hamlet would have not learnt anything and died a meaningless life bearing the misery of human existence. In the end Hamlet says, â€Å"the rest is silence†, this dialogue is an exploration of the true nature and life of human beings. Hamlet realized the fact that for all human beings, the ultimate destiny is death. Finally all human beings have to attain the death, which is inevitable and have to accept their ultimate faith. Hamlet confronts, recognizes and accepts the condition of being man and the last death wringed in him final cry of passion. But it is not simply the acceptance of death that Hamlet wants to unveil but within this end is the paradigm of complete mysteries of life and along with it is the mystery of evil. The realization of the reality of the death and the mystery of life he felt in the graveyard where the bodies of scheming politicians, the hollow courtier, the tricky lawyer, emperor or the queen and the beautiful young maidens laid.   Whereas when Joseph K said â€Å"like a dog†, Kafka struck at the contemporary society with a tool of an irony. Joseph K.’s demise is the demise of all human beings who had to face the courts and trials without any question. All the human beings are the dogs in the hands of the society and have to accept the fate what has been destined for them. This is a difference between ‘like a dog’ and ‘the rest is silence’. The similarity between the two lies in the fact that fate is the biggest thing in the life of human beings and every one has to accept their fate. Works Cited McManus, Barbara F. â€Å"Outline of Aristotles Theory of Tragedy in the POETICS†. Internet. (1999). Available: http://www.cnr.edu/home/bmcmanus/poetics.html, October 17, 2008.

Development Of Clinic Management System Computer Science Essay

Development Of Clinic Management System Computer Science Essay Nowadays most of the clinic in Malaysia is using semi-systematic software to handle their daily activities. Doctor still need to write the symptom and prescription manually using paper and pen hence pass it to nurse for further process like recording, preparing and payment. This project known as ClinicOn is to develop a Clinic Management System exclusively designed to help all kind of clinic including traditional Chinese medicine clinic and western medicine clinic. ClinicOn offers modules for management of client information including history, Doctors appointments, administrative activities, billing and report. User will able to acces to different level of content based on the types of user log in. there are 3 types of user in the system which is doctor, staff and administrator. Doctor is valid to edit all the information of the user and access to database. Staffs are just able to edit the information of patients and store. Besides that, doctor is able to write prescription on the system while staffs are not allowed. Lastly, the administrator is able to log in too get full control on the system and edit the content and index in the database. Apart from the standard features of other clinic management software, ClinicOn is develop by considering the end user in mind. ClinicOns ease of use, multiuser functionality and manageability are exemplary compared to other. This system will be written in Java language using NetBean and the data will handle by a database in order to ensure all the clients can share the information or data that store in the server. The database will be created using MySQL language and will use the MySQL Connector/J in order to build the java application that can interact with MySQL. The fully systematic software will able to benefits doctors, staffs and clients. Doctors are able to get benefits from this system because the manual activities like writing the patients prescription no longer needed. Patient also will gain advantages from this system because they do not have to spend more time on the process. Objectives No Objectives Date of Completion 1 To perform background study on existing clinic management system and the daily process for clinic. To understand a clinics management process and find out the problem for the process. 13 May 2010 2. To determine a few possible solutions for the existing problem in the existing system and existing process. To come out with a report illustrating the best approaches to solves existing problems. 15 May 2010 3. To perform background study on similar clinic management system and compare the features between those systems. To determine the benefits and limitation of the similar system and produce a study report based on the study. 17 May 2010 4. To perform literature review on technologies and software that suitable for system development. To generate a report on suitable technologies that use to develop the system. 21 May 2010 5. To perform system analysis and determine the system requirements that need to be included in the new system. To generate a series of system analysis report and features in the system. 2 June 2010 6. To design the overall flow of the new system based on fact-finding from system analysis phase. To build the logical model and flow chart. 13 June 2010 7. To develop a fully functional system by using suitable development technologies and software. To create Clinicon Clinic Management System. 18 June 2010 8. To perform testing on the system and solve the possible problem, bugs. To ensure the system is working perfectly and error-free. 1 July 2010 9. To evaluate the system and gather users feedback. To come out a evaluation report about the system and future enhancement. 7 July 2010 10 To document the completed system. To create a complete documentation on the system. 9 July 2010 System requirement Hardware requirement Minimum Requirement Recommended Requirements Intel Pentium III processor or equivalent Processor Intel Dual-Core processor or equivalent 128 MB Memory 1GB 50 MB of free disk space Hard Disk 100 MB of free disk space CD-ROM Drive Optical Drive DVD-ROM Drive LCD Monitor with minimum resolution of 1024 x 768 Display Devices Widescreen LCD Monitor with minimum resolution of 1280 x 800 Mouse and Keyboard Input Devices Mouse and Keyboard Integrated Graphics Graphics Processing Unit Nvidia GeForce 6 series or above ATI Radeon HD 2 series or above 10/100 Network Interface Card Network Devices 10/100/1000 Network Interface Card Broadband or dial-up internet access Internet Connectivity Broadband or dial-up internet access Normal Printer Miscellaneous Color Inkjet Printer Software Requirements: Operating System Microsoft Windows XP SP 2 and above. Mac OS X 10.5.5 and above. Ubuntu Linux(Any versions) Java Runtime Environment Java SE Runtime Environment 6 and above. Students Signature Supervisors Signature ____________________ _______________________ Date: Date: Chapter 1: Background Study Introduction This chapter provides an introduction to and outline of the rest of the background study. This chapter made a background study on 2 existing similar system to define the advantages, disadvantages of those system. the advantages will be taken and disadvantages will be avoid to create a better version of ClinicOn Clinic Management system. The similar system that chooses to analysis are Vet Sys DB-Clinic Management System and Health Watch Pro Clinic Management system. This two system are free ware that used by small size clinic and popular with the simple and efficient function. Study on general clinic operation system and process. 1.2.1General operating process of clinic. The general operating process for small size clinic nowadays is most on manual and very troublesome. When the patient process to the clinic, the nurse and staff have request patients name or patient identification card number in order to get the full records of the patient. The patients records is stored manually by alphabets from A-Z or the years of birth of the patient according to the patient identification card number. After the records of patient is found, the nurse will put the patient records in the waiting place and wait for the doctor to attend the patient. If the patient is new and never visit the clinic before, the nurses will present the patient a registration form. After patient completely fill in the registration form, nurse will fill in the new patient to a new patient records form and lastly put the patient records into waiting place. The doctor will get the patient records that in the waiting place and start diagnosis the patient. the patient records will contain all information that needed by the doctor. after the doctor consult the patient, the doctor have to write prescription and decide the medicine for the patients. The prescription and medicine name will write in a paper manually. After the doctor finish consults the patient, the patient records which included the newest prescription will be hands up to nurse or staff to collect the medicine and lastly payment process will be conducted. Nurses have to record down the medicine that sole and deduce manually from the total of the medicine records. After the payment, the patient records will be placed according to categories either by alphabets or Identification card number. The nurse will be able to get the patient records easily every time the patient visits the clinic again. 1.2.2 Problem of existing general clinic management system The process above is wasted lots of time. The time will be taken a lots when a nurse need to record the patients information from the patient registration form lastly just can put the patient in the waiting place. It is wasted time by doing the same things in two times. Besides that, lots of time also be used up when a nurse want to search a patient through categories by categories manually. after the doctor finish the prescription nurse have to reduce the total amount of the medicine manually from the medicine record and lastly payment by type in the total and required information for the payment receipt. Beside of wasting the time, it also require large physical storage to store all the hard copy patients records, employee records, medicine records and others. 1.2.3 Solution Functional features and nonfunctional features. 1.3 Summary of Background Study Chapter 2: Literature Review 2.1 Introduction This chapter led the author to determine the suitable technologies that available that will be used to create the ClinicOn Clinic Management System. In this chapter, the author had made some studies on Programming language like java and C++, the developing software like JCreator, Visual Basic and NetBean. Beside that there are also some comparison between those studies and thus define the benefits and limitation of each technologies. After the studies, the author had chose the best and suitable technologies and software to develop the ClinicOn Clinic Management System. 1.3 Study on similar system 1.3.1 Vet Sys DB- Clinic Management System 1.3.1.1 User Interface and process (printscreen of major features) 1.3.1.2 Pros and Cons of the system 1.3.2 Health Watch Pro Clinic Management System 1.3.2.1 User Interface and process() 1.3.2.2 Pros and Cons of the system 2.2 Study on suitable Technologies 2.2.1 Programming Language 2.2.1.1C++ 2.2.1.1.1 Advantages of using C++ 2.2.1.1.2 Limitation of using C++ 2.2.1.2Java 2.2.1.2.1Java 2 Platform, standard edition 6 2.2.1.2.2 Advantages of using java 2.2.1.2.3Disadvantages of using java 2.2.2 Study on suitable development Software 2.2.2.2 JCreator 2.2.2.2.1 Advantages of JCreator 2.2.2.2.2 Disadvantages of JCreator 2.2.2.3NetBean 2.2.2.3.1 Advantages of NetBean 2.2.2.3.2 Disadvantages of NetBean 2.2.3 Study on suitable database Management System (DBMS) 2.2.3.1 Microsoft Access 2007 2.2.3.2MySQL 2.3 Client server architecture 2.3.1What is Client Server Architecture 2.3.2 What is the advantage Chapter 3: System Analysis 3.1 Introduction 4.1 Fact finding techniques 4.1.1 User requirements 4.1.2 Observation 3.2 system requirement 3.3 Use case diagram 4.3 Logical Models 4.3.1 Class Diagram 4.3.2 relationship for Class Diagram 4.4 Flowcharts 4.4.1 Overall Flowchart 4.4.2 Login Module Flowchart 4.4.3 Password Recovery Flowchart 4.4.4 Main Module Flowchart 4.4.5 Performance Flowchart 4.4.6 Time Improvement Process Measured(maximum) Average Time Used Without ClicnicOn Expected Time used With CLinicOn Intake Process 25Mins 5Mins Patient Waiting Time(according to the number of patient waiting) 20Mins 10 Mins Clinic Services 30 Mins 20mins Payment 20 mins 5 Mins Total Time in clinic 95 mins 40 mins Chapter 4: System Design 4.1 System Layouts 4.2 System Design Features Chapter 5 : Development tools 5.1 JCreator 5.1.1 Advantages 5.1.2 Disadvantages 5.1 Netbeans 5.1.2 Advantages 5.1.3 Disadvantages 5.2Netbeans IDE vs Jcreator 5.2 MySQL Query Brower vs Command Prompt Chapter 6 System Development Chapter 7 : System Testing 7.1 Performance testing 7.2 Error handling testing 7.2 compatibility testing 7.4 security testing Chapter 8 system Evaluation Evaluation Criteria Evaluation Result System output User interface System engine Summary of system evaluation Chapter 8 conclusion Chapter 9 references Chapter 10 appendixes A Gantt Chart B1 Project Monitoring Report C sample of Questionaire Form D Sample of Evaluation Form E Print Screen F Source Code

Sita as the Hidden Hero of Ramayana Essay -- Ramayana Essays

Sita as the Hidden Hero of Ramayana    Valmiki's Ramayana was written around 300 B.C.E. (Carrier 207). Typically, the character of Rama is seen as the hero and the character of Sita is seen as the hero's wife.   In this essay, I will compare Sita's journey of capture and inner growth with the "save the kingdom" journey of Rama, show how the two correlate, and eventually connect in the influential chastity scene. I will also prove that Sita is the "hidden hero" of this epic even though she is seen as taking a secondary role to Rama and show how this reflects women's secondary roles in society today. To begin our comparisons, we must first look at each character and recognize their separate journeys. Through summarization of the characters and their story, we will begin to see Rama's role and Sita's role. By this process, I will demonstrate how they correlate, differ and combine to form the Ramayana. Rama, the hero of the Ramayana, is a god known as Vishnu who has been reincarnated and sent to earth in mortal form. Rama must take an archetypal journey known as the "quest." During the quest, a hero must conquer obstacles to save the kingdom (Guerin et.al.154). Rama's obstacle is Ravana, an evil monster who is slowly taking over heaven and earth. Because Ravana never asked for protection from a human being, he can only be destroyed by a human being and this makes Rama's need for success especially important (Narayan 5). a the beginning of the narrative, Rama is forced into exile from his kingdom into the forest for 14 years. This exile begins his quest. Sita, Rama's wife, is reincarnation of the goddess Lakshmi, Vishnu's spouse in heaven. Sita accompanies Rama into the forest on his "quest" and is captured by Ravana. Th... ...of society. If women want to take control of their own lives and are tired of "proving"themsleves to others, they must first find a voice and then act upon their convictions, otherwise these gender roles will never change. Works Cited Carrier, Warren, ed. Guide to World Literature. Illinois: National Council of Teachers of English, 1980. Guerin, Wilfred L., et.al. A Handbook of Critical Approaches to Literature. New York: Oxford University Press, 1992. O'Flaherty, Wendy Doniger. Hindu Myths. London: Penguin Books, 1975. Singh, Khushwant. India: an Introduction. New Delhi: Vision Books, 1990. Valmiki. The Ramayana. Trans. Aubrey Menen. New York: Charles Scriber's Sons, 1954. ---. The Ramayana. Trans. R.K. Narayan. New York: Penguin Books, 1972. ---. The Ramayana. Trans. Elizabeth Seeger. New York: William R. Scott, Inc., 1969.

Alexander Graham Bell :: essays research papers

Alexander Graham Bell Alexander Graham Bell is a name of great significance in American history today. A skillful inventor and generous philanthropist, he astounded the world with his intuitive ideas that proved to be both innovative and extremely practical in the latter half of the 19th century. Most notable, of course, are Bell's work in developing the telephone and his venerable life-long endeavor to educate the deaf. Originally, his only wish was to help deaf people overcome their difficulty in learning verbal communication, and later was pushed into researching the possibility of a device that could transmit the human voice electronically over a distance. After building his first working telephone model, Bell's fame spread quickly as people in America and around the world began to realize the awesome potential this wonderfully fascinating new device held in store for society (Brinkley 481). His telephone an instant success and already a burgeoning industry, A. G. Bell decided to turn his attention back to assisting the deaf and following other creative ideas including the development of a metal detector, an electric probe which was used by many surgeons before the X ray was invented, a device having the same purpose as today's iron lung, and also a method of locating icebergs by detecting echoes from them. With his many inventions (especially the insanely popular and universally applied telephone), his efforts to educate the deaf, and the founding and financing of the American Association to Promote the Teaching of Speech to the Deaf (now called the Alexander Graham Bell Association for the Deaf), Alexander Graham Bell has become a very important historical figure indeed (Berstein 9). Perhaps a key factor in Bell's successful life was his invigorating background. His family and his education definitely had a deep influence on his career. Born in Scotland, his mother was a painter and an accomplished musician, his father a teacher of the deaf and speech textbook writer. His father invented "Visible Speech," a code of symbols which indicated the position of the throat, tongue, and lips in making sounds. These symbols helped guide the deaf in learning to speak. His grandfather, also named Alexander Bell, had similarly specialized in good speech. He acted for several years and later gave dramatic readings from Shakespeare. Young Alexander Graham Bell had a great talent for music. He played by ear from infancy, and received a musical education. Later, Bell and his two brothers assisted their father in public demonstrations in Visible Speech, beginning in 1862. He also enrolled as a student-teacher at Weston House, a boys' school, where he taught music and speech in exchange for

Language Differences in America Essay -- Essays Papers

Language Differences in America America is a country of immigrants. Lots of people from other countries are coming here each year. Most of these people don’t know the language, so they face a lot of difficulties at first. Even after they’ve been in the country for quite a while they still have an accent and sometimes their grammar usage is not perfect. Often people, who were born and raised in the United States, cannot understand what people with different dialect or accent are saying, so that creates problems and uncomfortable situations for the immigrants. Sometimes people with an accent would be treated differently, as if they were not as intelligent or as smart as others. I am foreign myself and I can tell from my personal experience that it is really hard to start a new life in another country. Amy Tan in her â€Å"Mother Tongue† describes an example of the situation like this, when Amy Tan’s mother’s CAT scan results were lost and hospital would not apologize to her. All of this was because of Amy’s mother’s dialect, but when Amy, who speaks a perfect English, herself talked to the hospital â€Å" lo and behold – we had assurances the CAT scan would be found, promises that a conference call on Monday would be held, and apologies for any suffering my mother had gone through for a most regrettable mistake.† Sometimes it is necessary for the people to understand that person, who has a dialect or an accent, is not that much different from them and that person has to be treated equally, as well as someone without an accent. Different people come to America; they have different traditions, religion, lifestyles, and lots of other things, but all of them are trying to start a new life, because the one they had in the ... ...elf in the other persons place.† I think that she is right and we should have respect for each other and accent should not become a barrier for the communication. I agree with Thomas Bray that, â€Å"one becomes American by buying into a set of ideas honed by long — and often bitter — experience about what works and doesn’t work† but he also says that all of us need to assimilate to one culture and one standard, and personally I think it is not right and it can not happen, because if you are an immigrant, you cannot just ignore your whole past, but what would be better is to bring something special, bright and exciting from your past, and leave all the bad things behind. In this case both, the American society and you, would win. And our society has to help people do that, and it should not think of the people, who come here, as of unworthy their attention and respect.

Support Children and Young People at Meal or Snack Times

Describe the setting’s code of conduct and policies for meal and snack times. When it is snack or lunchtime, the children is asked to visit the toilet as well as to wash their hands, before coming to the table for their meals, in an orderly fashion. The setting used meal and snack times to encourage the children to develop independence through making choices, serving food and drink and feeding themselves. To protect children with food allergies, sharing or swapping of food between children are discourage.Staff joins the children during lunch, and tries to make the occasion an enjoyable and sociable time for everyone and at the same time ensure there is not any rowdiness. The children is encourage either by words or action by the staff how good table manners are. For example, not talking when our mouths are full or stretching across the table to get something. When packed lunches are brought into the setting for lunch, parents are informed about our policy on healthy eating and is encouraged to put healthy items in their lunch boxes.The setting reserve the right to return food considered unsuitable, to the parent as a last resort. 9. 3. 2Describe with examples ways of encouraging children and young people: Present food attractively Involved children in growing food Serve realistic portions Encouraging children to eat food provided for them Eat with children Respect reasonable likes and dislikes Negotiate realistic expectations Involved children in the shopping, making menus and preparing of food A colorful collection of fruits on a white plate, for e. g. contrasting strawberries against avocadoes, will present a more attractive display. In the summer where space allows it, children can grow vegetables e. g. potatoes, carrots and radishes.It is also possible to grow salad indoors during the winter months in window boxes. Adults should eat with the children during lunch, making the meal an enjoyable and sociable occasion. This does not mean loud and noisy. Another way we could encourage the children and young people to eat the food provided for them is to involve them in all the stages it take for the food to get from the shop to the table. For e. g. , take the children shopping (maybe not literally) – set up a pretend shop in the setting and let the children have a go at ‘buying’ the things they might need to make, a muffin, perhaps.Once the children have all the ingredients for the muffin, they can then start to cook/prepare it. If the staff in a setting has talked with the children’s parents regarding their dietary needs, they normally have an idea about the children’s likes and dislikes. The children should be encouraged to try new food but not if it becomes an issue. The staff should learn to respect the children wishes to a certain extend. If a child balks at eating his or her food, try to negotiate with them, encouraging them to take another bite or finishing her sandwiches before starting on h er ‘sweets’.Serving smaller portions seen to encourage children to finish what is on their plate. A plate pile high with food tends to put them off even before they start to 19. 3. 1Describe the food policy of the setting Before any children start attending the setting we check with their parents, their dietary needs, in terms of their religious belief, any allergic or intolerance to specific food or if they are vegetarians or vegans. We record all the information given in the children’s registration record and parents check it and sign that the information given is correct.The record is regularly updated. Information concerning any child in the setting that has special dietary needs is displayed and every staff and volunteers is informed about them. The snacks menus are on display, for parents to see. The children are offered food that is considered healthy i. e. without excessive saturated fats, sugar, salt or artificial additives, preservatives or colourings. We also take into account a child dietary needs and preferences as per their parent’s wishes. We offered food that the children are used to, as well as introducing new ones.The setting take care not to provide food containing nuts or nut products, and especially vigilant with any child know to have a nut allergy. Fresh drinking water is made available to the children. They are informed how to obtain the water and they know that they can ask for it any time during the day. We provide whole pasteurised milk for children who like and can drink it. There is a designated area in the setting where snacks and meals are to be eaten. We inform parents about the storing facilities for food available in the setting. 19. 2. 4Describe where to get advice on dietary concerns. British Nutrition Foundation (www. nutrition. org. uk) This agency provides nutrition information for teachers, health professionals, scientists and general public. * Food Standards Agency (www. eatwell. gov. uk) This agency gives advice about nutrition for children * The NHS (www. healthystart. nhs. uk) The NHS has the ‘5-a-day’ programme. * The Schools Food Trust (www. schoolfoodtrust. org. uk) This Trust gives advice on school meals, children’s food and related skills. * BBC (www. bbc. co. uk/health/treatments/healthy-living/nutrition) The BBC advises on diet and nutrition. The Caroline Walker Trust (www. cwt. org. uk) The Trust is dedicated to the improvement of public health through good food. It produces guidelines for carers and parents concerning babies and young children in early years settings. * Healthy Schools (www. healthyschools. gov. uk) Gives information concerning diets in schools. * National Children’s Bureau (www. ncb. org. uk) The Bureau promotes healthy lifestyles among children and young people. 19. 2. 3Describe how to recognize and deal with allergenic reactions to food. The following might happen when an allergic reaction happens.Difficulty in b reathing due to constriction of airways. The skin turns red and blotchy, like a rash. Skin gets itchy. Vomiting Stomach pain Diarrhoea Swelling around mouth, eyes and in the throat How to deal with allergic reactions to food. Make sure everyone in the setting, including parents, knows about the child’s allergy. Emphasis to everyone not to bring this food into the setting. Teach the child about his allergy so that he learns to recognize it and so avoid eating it. Where the reaction to the food is very severe the child should wear a medical alert bracelet and carry an auto-injector with him.And a person in the setting should be taught how to administer the medication/injection. Always read food labels and ingredients list to find out if the produce contains any food that would cause an allergic reaction. Strictly avoid any such food or product. Let everyone knows that the setting is a nut-free zone. Inform parents not to provide food-containing nuts in their children’s p ack lunches, or any food that their children might bring in. Make sure everyone, including parents, the seriousness of this policy. 19. 2. 2Describe the possible consequences of an unhealthy diet.Food that is full of sugar and fats are considered unhealthy. Our bodies digest them more easily than fibre. This tends to make us feel hunger pains much more frequently. Subsequently this causes us to snack in between meals. Our body does not require that many calories so it will in turn be stored as fat. It seems a catch 22 situation. To burn off this excess fat we need to exercise but because we eat too much processed food, more fat are being stored in our bodies which makes us overweight. This makes exercise much more difficult, since we are carrying more weight. Being overweight is unhealthy.It can make us obese and diabetic. With obesity comes a range of problems like high blood pressure, ache in joints, headaches, sleepiness, snoring, piles, gall bladder diseases, low self esteem whi ch maybe due to our appearances and high cholesterol which can lead to heart problems. Diabetes in turn can cause blindness and gangrene. Life expectancy is reduced. 19. 2. 1Describe the benefits of healthy eating for children and young people. The benefits of healthy eating for children and young people are as follows: – The children energy level is high which helps them to be more active and keen to exercise.High energy level also helps the children to be alert especially during school time, helping them in their study. Lack of sufficient fibre in a child’s diet can lead to irregular bowel movement, which can lead to illness. There are fewer chances for children becoming overweight, diabetic or contacting more serious illness. Hair will look shiny and healthy. The child will have healthy bones and teeth. This means fewer visits to the dentist, thereby letting them live a less stressful life. The child will sleep better which will help them look forward to the challen ges in the day. It can also helps in reducing weight steadily.And life expectancy increases. 19. 1. 3Describe how culture, religion and health conditions impact on food choices. Children and young people known to be suffering from diabetes, coeliac disease, food intolerance and food allergy are restricted in their food choices. Diabetic children need to avoid sugary food but required regular meals and snacks. Children with coeliac disease must avoid food with gluten. They must avoid food made from wheat, rye and barley for e. g. Bread, breakfast cereals, pastry and pasta. Some children are allergic or intolerance to certain foods i. e. they become ill if they eat them.For example, lactose (products made from milk), eggs, nuts, certain food colourings and some fruits like strawberries and tomatoes. For religion reasons, Jews and Muslims eat meat slaughtered and prepared in a certain way, known as kosher and halal meat. They both fast at certain time of the year. Muslims do not eat po rk but do eat fish and shellfish. Jews cannot eat any diary product at the same time as meat and eggs must not have blood spots. Sikhs and Hindus do not eat beef but Hindus are usually vegetarians and Sikhs do eat chickens, fish, shellfish and cheese but rarely pork.Hindus and Jews both eat fish. For Hindus the fish has to have scales and fins but for Jews it also has to have a backbone. Hindus and Muslims do not eat diary products that contain rennet. Rastafarians eat lamb, beef and chicken but not shellfish. We have to keep in mind that not everyone follows these rules. Vegetarians and vegan do not eat meat of fish. Vegans do not eat anything that has come from animals for e. g. cheese, milk and eggs. So their diet consists mainly of nuts, fruits, vegetables, grains and cereals. 19. 1. 1Outline the nutritional requirements of a healthy diet for Children and Young peopleFor children to grow up healthy, they require 7 nutrients. They are as follows: – Protein – which b uilds the body, especially the brain, blood and skin tissues. Carbohydrates – which give energy and are mainly found in pulses, oats, and potatoes. Fats – which give energy but will be store as fat if eaten too much. Vitamins – which help maintain a healthy body. Fibre – which helps maintain healthy bowels and are normally taken from plant materials as well as from bread, pulses and oats. Minerals – which helps build bones and teeth. They come from the earth.Though we do not require a lot, it will cause serious health problems if we do not have sufficient amount of minerals in our diet. Water – one of the essential elements in our diet. The human body is 60% water and to prevent dehydration we need to replenish any water lost through perspiring, breathing and urinating. We can find all the 7 nutrients in the following groups of food. 5 Groups of Food to give a Balance Diet Potatoes and Cereals – high-energy food, which provides bulk, vitamins, minerals, fibre and protein (5 portions a day) Fruit and vegetables – provide vitamins, minerals and fibre e. . Vitamin C, Vitamin A and Iron. (5 portions a day) Milk and diary products – rich in Calcium and also provide protein and Vitamin A and B. It is not recommended to give reduced-fat diary products to ‘under 5’s’. (3 portions a day) High Protein food – meat, eggs, tofu, quorn, pulses, nuts and seeds. They provide protein, Iron, Vitamin A and B. (2 portions a day) Oils and fats – high energy food but avoid saturated fats which comes mainly from processed food e. g. chips, pies, sausages. Use unsaturated fats where possible, making sure that this is not the bulk of a child’s diet. In moderation) It is important that children under 5’s get enough energy (calories) for growth and development. 29. 4. 1Explain the importance of personal hygiene at meal and snack times This applies to both the preparation and wh en the children sit down for their snacks and lunch. Before any adults start preparing food for snacks or lunch, they need to wash their hands to avoid any spread of germs to food to be passed on to the children. For the same reason rings and watches should be removed as well. Knives and plates need to be cleaned.The children are sent to wash their hands before they sit down for either their snacks or lunch. This is to prevent infection and to avoid food poisoning. Reminding the children not to put back any food that they had picked up also helps in avoiding cross contamination. During snacks or lunchtime the children should try to remember not to sneeze or cough openly, to avoid the spreading of germs. Any plates or utensils used during meal times should be clean. And if any cutleries are dropped on the floor, they should be replaced with cleaned items, this will help in avoiding infections.

Important Wealth Tax Cases Law for Ca Final Dt Nov 2011

Wealth Tax FOR NOV 2011 EXAM 2011 – TMI – 203374 – PUNJAB AND HARYANA HIGH COURT Rajiv Kumar. Versus Commissioner of Wealth Tax. Urban land – Agricultural land – the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another – Decided against the assessee †¦. †¦.. 04. 1993 for charging the wealth tax? iii) Whether the order is sustainable by not appreciating that as per Article 246 r. w. List-1 of 7th Scheduled Item No. 6 the tax on the capital value of agricultural lands can not be levied by the Parliament and hence the interpretation rendered is unconstitutional? † Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another. Accordingly, these appeals are dismissed. A photocopy of this or der be placed on the file of each connected case. 2011 – TMI – 203338 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth Tax. Versus S/Shri Kulbir Singh & Rajinder Singh. Assets u/c 2(ea)- The appeal of the Revenue by ignoring that under the provisions of section 2(ea) of the Wealth-tax Act the urban land is included in the definition of ‘assets’ w. e. f. 01. 04. 1993 and on merits the value of such urban land was taxable – The Assessing Officer included the agricultural†¦. †¦.. with the judgment of the Full Bench of this Court. 5. On merits, view has already been taken in favour of the revenue by order passed today in W. T. A. No. 31 of 2010 Tara Singh v. Commissioner of Wealth Tax etc. 6. In view of judgment of Full Bench of this Court in M/s Varindera Construction Co. Baghapurana, we are of the view that the impugned order of the Tribunal cannot be sustained and the same is set aside. The matter is remanded to the Tribunal for fresh decision on merits. It is made clear that if the assessee is aggrieved by this order, they will be at liberty to approach this Court. The appeal is disposed of. 2011 – TMI – 203319 – PUNJAB AND HARYANA HIGH COURT Smt. Surinder Kaur. Versus The Commissioner of Wealth Tax & another. Assets u/s 2(ea)- Agricultural Land of which agricultural operation were being carried out – Hence, the matter is covered against the assessee by order of this Court dated 8. . 2003 in Jagraj Singh Mann v. CWT, Patiala & another – Accordingly, these appeals are dismissed†¦. †¦.. stantial question of law:- â€Å"i) Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the Section 2(ea) of the Wealth Tax Act would include the Agricultu ral Land of the Appellant of which agricultural operation were being carried out? † Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another. Accordingly, these appeals are dismissed. A photocopy of this order be placed on the file of each connected case. 2011 – TMI – 203253 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth Tax. Versus S/Shri Kulbir Singh & Rajinder Singh. Assets u/s 2(ea)- The Assessing Officer included the agricultural land falling under the definition of ‘Urban land’ and ‘asset’ under Section 2(ea) for assessment under the Act – CIT(A) deleted the addition – ITAT refused to entertain the appeal on the ground that amount is small – Held that: – the†¦. †¦.. ith the judgment of the Full Bench of this Court. 5. On merits, view has already been taken in favour of the revenue by order passed today in W. T. A. No. 31 of 2010 Tara Singh v. Commissioner of Wealth Tax etc. 6. In view of judgment of Full Bench of this Court in M/s Varindera Construction Co. Baghapurana, we are of the view that the impu gned order of the Tribunal cannot be sustained and the same is set aside. The matter is remanded to the Tribunal for fresh decision on merits. It is made clear that if the assessee is aggrieved by this order, they will be at liberty to approach this Court. The appeal is disposed of. 2011 – TMI – 203386 – DELHI HIGH COURT Commissioner of Wealth-tax Delhi-VI Versus Motor & General Finance Ltd. Assessement – (a) Whether on the facts and circumstances of this case, is it mandatory to issue notice under section 16(5) of the Wealth-tax Act before passing best judgment assessment in case where return was not filed pursuant to notice under section 16(4) of the Act? (b) Whether no notice unde†¦. †¦.. f the relevant year has gone through various rounds of litigation before the authorities below because of no fault of the revenue. 2. In view of our above discussion we answer question (a) in the negative that where return was not filed pursuant to notice under section 16(4) of the Act, no further notice was mandatory under section 16(5) prior to passing of best judgment assessment. We answer the second question in affirmative in the sense that where notice under sub-section (4) of section 16 had already been i ssued, no notice was required to be issued in view of second proviso to section 16(5). Both the appeals are disposed of accordingly. 011 – TMI – 203069 – DELHI HIGH COURT Commissioner of Wealth-tax Versus. Motor and General Finance Limited U/s 17 of the Wealth-tax Act, 1957 – The assessee is in receipt of amount from various properties and had shown rental receipts of Rs. 6,14,36,188 (assessment year 1997-98) and Rs. 2,34,18,846 (assessment 1998-99) – The assessee had not filed the wealth-tax returns for these years and there being t†¦. †¦.. levant year has gone through various rounds of litigation before the authorities below because of no fault of the Revenue. 22. In view of our above discussion we answer question (a) in the negative that where the return was not filed pursuant to notice under section 16(4) of the Act, no further notice was mandatory under section 16(5) prior to passing of best judgment assessment. We answer the second question in the affirmative in the sense that where notice under sub-section (4) of section 16 had already been issued, no notice was required to be issued in view of the second proviso to section 16(5). Both appeals are disposed of accordingly. 2011 – TMI – 202991 – ALLAHABAD HIGH COURT Commissioner Of Income Tax Versus Late Sri Salekh Chand Through Legal Heirs Smt. Uma Rani& Ors Whether asset to be assessed in the hands of each of the co-owners separately and not in the hands of A. O. P. – similar questions were referred in Wealth Tax Reference No. 134 of 1999 which were answered in affirmative i. e. in favour of the assessee and against the Revenue – matter remanded to Tribuna†¦. †¦.. ) (b) of the W. T. Act are applicable in this case rather than Section 21-AA? 3.? Assessment Years 1986-1987 and 1987-1988? re involved in all these references. 4. The counsel for the parties also state that similar questions were referred in Wealth Tax Reference No. 134 of 1999 which were answered in affirmative i. e. in favour of the assessee and against the Revenue on 12. 7. 2007. 5. In view of the answer given therein, we also answer the questions referred to us in affirmative i. e. in favour of the assessee and against the Revenue. 6. Let our opinion be s ent back to the Tribunal for passing appropriate orders. 2011 – TMI – 203435 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth-tax Versus Shri Charanjit Singh (HUF) Agricultural land – beyond municipal limits – the land measuring 66 kanals 2 Maras is situated beyond the notified distance of 3 kms from municipal limit and as such it is not asset chargeable to wealth-tax with in the meaning of clause (ea) of section 2 †¦. †¦.. he CWT(A) and the Tribunal have concurrently recorded a finding of fact that the land in question was beyond the notified distance from the municipal limits, the fact remains that in the case of brother of the respondent-assessee, the revenue has accepted the finding of the CWT(A). . In view of above, we do not find any ground to hold the finding of the Tribunal to be perverse. The question No. 1 has, thus, to be answered against the revenue and in favour of the matter has been decided in favour of the assessee in the order mentioned above, the said question has also to be answered against the revenue. Accordingly, the appeal is dismissed. 2 011 – TMI – 203105 – HIMACHAL PRADESH HIGH COURT Commissioner of Wealth Tax Versus. M/s. H. P. Small Industries & Export Corp. Assets u/s 2(ea) – The assessee which is the State Small Industries and Export Corporation was allotted some land by the State – The assessee constructed sheds on this land and rented out the same to industrialists – The Assessee in its return of income included the rents received on account of t†¦. †¦.. never raised before any of the authorities below and further more we are of the view that the words of clause (iii) of Section 2(ea) indicate that the house to be exempt must be in the occupation of the ssessee for the purpose of any business or profession carried on by him. Keeping in view the language of the Section it cannot be said that the assessee was in possession through the tenants. In view of the above discussion, the questions are answered in favour of the Revenue and against the Assessee. The order of the Tribunal is set-aside and the order of the Assessing Officer as confirmed by the Commissioner (Appeal) is restored. No costs. GANESANRAMAN CA FINAL CHENNAI

Porters 5 Forces Essay

Five Forces analysis for IT industry Wipro Technologies is a global information technology (IT) services company. It provides custom application design and development, IT consulting, systems integration, technology infrastructure out sourcing, software products and BPO services. Michael Porter’s Five Forces Model looks at five key areas- the threat of entry, the power of buyers, the power of suppliers, the threat of substitutes, and competitive rivalry. Threat of new entrants: New entrant in the market may have an effect on share of older counterparts Threat of substitute: Due to technological advances, Quality constraints or cost effectiveness there can be a threat of the substitute on the industry. Bargaining Power of customer: This is the bargaining power of the customer -one who is consumer of the goods. Bargaining Power of suppliers: This is the bargaining power of the supplier -one who supplies sources that are needed for finished goods. Comparative Rivalry within Industry: It tells about extent of competition in between firms in an industry. Porters Five Forces helps to analyse how these forces act together to cause the company to increase or decrease profitability of the company. The strategy of the company should be to influence these forces to maximise profitability. Hence below is a study of the IT industry and study of profitability in custom application design development, systems integration, technology infrastructure management segments of IT Threats and barriers to entry Economies of scale and Capital Investment Requirements: IT requires very low investment and hence we have hundreds of startups starting every year. While it is easy to invest and start a software company sustaining growth does not come easy. All these start-ups also play in an area where Wipro does not compete like low value projects or in subcontracted work. Hence they are not a threat to the profitability of Wipro. India is the favourite destination for off shoring Information Technology (IT) and IT enabled Services. The Indian IT/ITES industry commands more than 50% of global ITES off shoring market share. The IT/ITES exports are set to cross USD 60 billion by 2010 and Nasscom (The National Association for Software and Services Companies), estimates that the industry will account for USD 63. 7 billion of revenues and direct employment is expected to reach nearly 2. 3 million. The IT industry contributes around 26 per cent of India’s total exports and was around 6. 1 percent of India’s GDP for financial year 2009-2010 (NASSCOM, 2010). 2 Customer switching costs Wipro works across verticals like telecom, BFSI, Media and Communication, Automobiles, Government, Technology, Manufacturing, Energy, Healthcare, Hospitality etc and has several ODC or offshore development centres for nearly all top companies in the world. These offshore development centres have thousands of resources working with multi year projects earning millions of dollars of revenue a year. The cost of shifting or switching even a part of these projects to other companies would involve huge set up, transitioning costs with no guaranteed results. Wipro has quality certifications like Cmmi Level 5, PCMM Level 5,BS9977 etc and new entrants will face a barrier in this regard. Global contracts will not be given to companies with the lack of certification. The lack of security certifications will cause customers to have security related concerns while sending data offshore. 3 Access to distribution channels and technology This poses no difficulty. Many top business unit heads have previously quit from Wipro and spawned off their own company which has grown and sometimes taken a part of the market share of Wipro. Since the industry thrives on knowledge workers when a senior person leave he takes access and knowledge of customer base and customer contacts with him. The Internet is present everywhere and software technology in the era of open source is easily accessible to all. 4 Government Subsidies and policies Current favourable policy by government for new ITES-BPO firms is creating competitive situation for Wipro and other established players in the India IT industry. The reforms have reduced licensing requirements and made foreign technology accessible. The reforms have also removed restrictions on investment and made the process of investment easier. This has tremendously helped the IT industries. The Indian government is actively promoting FDI and investments from NRIs (Non-Resident Indians). FDI can be brought in through the automatic route, based on powers accorded to the Reserve Bank of India. Improvement and reach of telecommunication can aid new entrants into the IT industry. Similary improvements in infrastructure and power sector can also aid new entrants into the IT industry. Recognizing the importance of Venture Capital Funding, the Ministry of Information Technology has set up a National Venture Fund for the Software and IT Industry with a corpus of Rs. 100 crore. The main aim of the venture capital Fund is to provide Venture Capital to start up software professionals and small IT units. Nasscom (most important promoter of the IT/BPO industry) has been playing a crucial role in helping the IT industry achieve the IT and ITES vision and make India far ahead of other players in the field of IT and BPO. But new entrants and start ups can never be in the league of Wipro which adds 20-30 new customers every quarter and earns revenue in the range 0f 50-60 billon USD every quarter. 5 Brand Loyalty Since Wipro is in multi year relationships with most of it’s customers and since the relationship is driven top down from CEO level and exists sometimes with entire IT organisation of the customer, there is a deep brand loyalty that cannot be forsaken. Wipro trades on NYSE and is a well respected global company. Threat of Substitute Price is most often the main differentiator among key players in the software industry quality of service being the same. Indian IT firms like Wipro face stiff competitions from their counterpart in other emerging market like Russia, Brazil, Mexico, Philippines and China. The IT providers in these markets charge competitive rates as compared to Wipro. But Wipro has development centres in China , Philippines so that they can leverage the same advantage. At the same time Wipro attracts a huge pool of resources from the many leading technical institutions across India . These resources are trained to work in many technologies and also are very flexible with respect to work timings. Additionally, the Wipro has been exceptionally quality focused being the first Indian Cmmi Level 5 company with high-skilled pool of knowledge workers with English speaking Hence it has an upper edge over other offshore locations like China, Philippines or Latin American countries 1 Quality/Value proposition While start-ups work like a flash in the pan and sometimes do attract a first time IT outsourcer it is MNCs like IBM and Cognizant which can be identified as substitutes for Wipro. Cognizant with it’s steady and continued growth rate has taken a part of the market share of companies like Wipro. An MNC with a formidable history and background can e work as substitute for Wipro in the software industry due to the differentiation that they bring in terms of delivery models, senior people/leadership in the organisation, R;D focus, steady focus on not yet mature verticals (like healthcare in Cognizant’s case for example) and pumping back money into the business. These MNC bring a better value to the customer and engage the customer at a more strategic level . Buyer’s willingness and relative price/performance of substitute As per a report in Economic Times Emerging near shore rivals, including Ness Technologies of Israel, CPM Braxis of Brazil and Mexico-headquartered Softtek are increasingly becoming attractive for top outsourcing customers such as GE, Citibank and several others seeking to work with local, specialised vendors instead of sending all projects to offshore locations like India. Though Wipro is growing it’s presence in the emerging markets of Latin America, Eastern Europe and Asia, they face stiff competition from these newer rivals. For many customers who already have significant presence in offshore locations like India, it’s a risk diversification, Some customers having 70-80 per cent of their offshore resources in India are realising that they need to look at the third category of suppliers that are local and niche. Over the past two years, companies such as CPM Braxis, EPAM Systems, Ness Technologies, Softtek, Merchants and Spi Global have emerged as stronger rivals for Indian tech firms, especially while bidding for an outsourcing contract being fleshed out by a ‘first-time outsourcer’. Brazilian firm CPM Braxis, for instance, which counts GE, ABN Amro and Whirlpool as clients, reported revenues of around $567 million in 2008. One of the top four Brazilian banks, Bradesco, is also among the biggest customers for the company. While these emerging outsourcing rivals are not yet in the big league of mega, multi-year contracts, they are still able to gain business because of their niche and local market expertise. On an average, these companies are able to win contracts worth $2-5 million in annual contract value. Bargaining power of customer Concentration of buyers and sellers There are a large numbers of playes in the software industry. While India and Indian software companies with demonstrated performance are the lead runners, players across the world and especially from other developing countries like Brazil etc are in the run. Hence the customer has huge bargaining power. 2 Profitability of buyer OF late due to the cut in IT spending, while IT spend of the custome rs may have reduced, the number of players are vying for the same budget. Hence cost advantages become very major and customer drives the billing rates. This is because most of the projects are in maintenance or integration and quality differentiation may not be there among number of players. 3 Switching Costs But for existing projects where switching costs are high , new higher billing rates have been worked on on contract renewal even in the recession period. Also with a tighter monitoring of IT spend of customers and in an effort to distribute the risks customers also rarely give an entire project to one customer often distributing the project to all key players hence igniting rivalry and competition. Forward Integration Many captive companies have leveraged the same advantage as companies like Wipro of resource availability at low costs and have opened their captive centres in India, which acts as an IT wing of their company and develops software for them. Examples are many like Shell , JP Morgan, man international banks, Bosch, Boeing etc. Bargaining power of supplier 1 Concentration of suppliers and demand Since there are a lar ge number of technical institutions campus recruitments bring in thousands of entry level people at low salaries. But at the same time attrition is very high in the software field since with experience resources may move to greener pastures. 2 Profitability of suppliers There is a huge demand for experienced professionals in key skill areas. Companies need to continually invest in resource development and training in upcoming technologies and keep them from leaving the company by attractive remunerations, trips abroad etc. Since many of the suppliers who support the IT service industry -are local and IT industry earning capitalize on the rupee dollar difference . The suppliers are happy to be in engagement with the IT company and are happy with what they are offered though it is a miniscule of what the IT company earns. Example are cab companies. Rivalry or Competition 1 Structure of competition The key players in the IT industry are in intense competition with each other. All the major players like TCS, Infosys etc have the same kind of delivery models, verticals focus, billing rates and also almost the same customer base, geographical presence etc. So most of the competition is around excelling in domain knowledge, gaining thought leadership in technology areas and building customer relationships. But the large players are only a few in number who are clear market leaders. Still Startups concentrate on niche technologies and domains and beat inroads into the IT companies market share. Start-ups thrive on a hire and fire policy where the resources are taken on at the beginning of a project at high salaries and fired after it’s completion. Since there is no service differentiation the customer believes in divide and rule policy where the each key player is given a near equal piece of the pie, pitching one player against the other and igniting intense rivalry. The key to getting good projects is good experienced resources, number of people with a specific skill etc. Hence resource poaching is a common phenomenon. 2 Cost structure of the Industry Companies like Wipro have high overheads owing to it’s size and complex organisation structure. New companies with none of the legacy of Wipro, can come in with niche focus and take a portion of maket share related to R;D, innovation where creativity, technicall prowess is more key than standard processes, certifications etc. So time and again projects are lost to smaller companies who are more nimble and lean and once that happens it can plot the growth story of a new rival in that specific domain for Wipro. Wipro thrives majorly on large offshore multi-year dollar contracts in application maintenance, infrastructure management where skills are not high end. The requirement is to maintain large bench strength to quickly source these projects. This adds to the cost of most key players in the Indian IT scene. 3 Strategic Objectives For the past 5 years Wipro and other key players have had relatively lesser focus on moving up the value chain. All key players are still milking the standard IT services industry demand for maintenance, testing, infra management contracts with global companies in an primarly offshore model. Growth strategies are mainly to expand to newer geographies access the same standard IT services demand. Growth of all key players have been demand driven and more or less uniform. There have been few acquisitions but no aggressive growth stories amongst competing players. It can be concluded that Wipro is a key player in the IT industry and carries on with it’s brand name, sheer size and momentum as also it’s leadership and service quality. But to up the ante key differentiations have to be brought in – which needs to be paradigm shift in the way business is done. Whether the innovation is thru new technologies like cloud computing or whether it is through the review of business models to emerge as a product and/or consulting company where it engages with the customer strategically – change is to be brought in. Else the MNCS like Cognizant, near shore companies like Ness etc may soon catch up or take a part of the pie.