What Makes CarMax Great? Essay

                  Organizational culture forms part of the influencing factor towards the success of an organization. Within every organization, there are practices, which are considered the norm, and dictates how operations in an organization are carried out. Organization culture also depends on the type of leadership within an organization. CarMax organization culture has contributed greatly to its performance, which has seen it become famous in all of its locations to the extent of being ranked among the top companies in Fortune 500 magazine. Its culture revolves various artefacts such as language, physical structure, values, ceremonies and rituals. The success of the company is realized from benefits of organizational culture, which include increased sales, productivity, customers’ loyalty and efficient service delivery. Therefore, positive organizational culture should be promoted within organizations. Abstract                Organizational culture is as a set of attitudes, norms, beliefs and practices that are shared by employees as well as the management in any organization or company (McShane, & Von, 2014). The culture generally includes various factors such as how customers, suppliers, employees and other stakeholders are treated when making decisions within an organization in addition to speed, level and process of decision-making (Ovidiu-Iliuta, 2014). Moreover, the culture encompasses the level of control and formality that is applied when carrying out operations and rewards giving to good performances within an organization.                CarMax IncOrganizational culture plays an important role within organizations whereby it helps in outlining the behaviors that are appropriate for employees and other operation practices. An organization that has clearly defined it culture ensures that the members of the organization know what the company or organization expects from them and stakeholders expect from the company (McShane, & Von, 2014). Organizational culture simply helps in defining an organization and its employees and giving it identity. The sense of identity is also communicated to the customers of the company, the employees of the company, the suppliers as well as the general public that constantly interact with the company.                All stakeholders, both external and internal, know who a company or an organization is through the culture that is communicated to them by the company or organization (Ledimo, 2013). Furthermore, it is to be noted that organizational culture helps in giving employees the sense of identity and provides the overall goals and objectives of the organization. Organizational culture is what holds the company or organization together through hard times and easy times (CarMax, Inc. SWOT Analysis, 2014).                CarMax is one of the largest retailers of used cars in the United States and is one of the Fortune 500 Companies. The first location of the company was opened up in the year 1993, and since then, it has experienced increased growth (CarMax Business Services, LLC, 2014). The CarMax Company had 128 locations by January 2014, clearly an indication that the company has grown over the years. The growth in the company can greatly be attributed to the organizational culture and values among other factors, which have propelled the company to the current position. Artifacts Language                CarMax Company is a retailer based in the United States. The language that is generally used for business in the United States is the English language (Ovidiu-Iliuta, 2014). As part of the language used at CarMax, the slogan used which helps in giving identity to the company is â€Å"The way car buying should be.† The employees work as team, which is evidenced by high interpersonal relationships among them. The interpersonal relationship is also extended to customers where employees’ high communication skills are maintained across all departments. Rituals/ceremonies                   Apart from the language that is used within the company for business and interactions between the associates and even with customers and other stakeholders, ceremonies are part of the organizational culture within the company. It is the culture of CarMax that whenever employees perform well, they are reward for their efforts. The rewards do not only just come in form of presents and other rewards; instead, the company always organize for steak cookouts for the employees. The steak cookouts are conducted regularly every time there are employees to be reward for great performance within the company. This provides an opportunity for the employees to interact with one another and share their ideas for the improvement of their performance and success of the company.                   Furthermore, it is also part of the organizational culture to ensure that the associates within the company have fun in addition to the customers. The company organizes for regular pizza parties and steak outs for its employees and encourages an atmosphere that is friendly driven by the focus of the company on integrity towards the customers and the employees of the company (McShane, & Von, 2014). Employees are rewarded with benefits such as holidays, time away, and paid vacations. Furthermore, the company offers rewards such as purchase of cars and accessories at discounted prices, discounts on childcare, appliances, fitness memberships, cell phones, travel, and furniture among others that help the employees save money. Consequently, The company employees show high respects for their customers and address them calmly. This has seen the company develop loyalty and build emotional connections with its employees, which contributes to its success.                   When hiring, CarMax normally conducts telephone interviews before face-to-face interviews. It is also the culture at CarMax when recruiting to conduct panel interviews as well as behavioural interviews for new employees. To set itself apart from other companies, CarMax also offers testing to interviewees before they can be employed. This ensures only the most qualified are employed. The hiring process is quote intensive ensuring that employees with the relevant skills are employed. This has been one of the contributing factors towards the success of the company because there is no compromise on the quality of staffs employed. Physical structures                   CarMax operates in what are known as superstores whereby a typical store is about 59,000 square feet (5,500  m2), and it carries about 300 to 400 vehicles. Furthermore, CarMax has a home office that appears like a glass box that has been modernized and is slipped in a forest (ADD Inc, 2014). The office located in such a way that there is access to daylight. It also has energy-efficient systems that regulate and control the energy consumption within the structures. The home office is designed in such a way that it appears beautiful in its natural surroundings.                     The structures are constructed using a campus plan which helps in minimizing the impact of its size whereby four-storey parking has been used. The inside of the building is constructed in such a way that it has strategically located points of interaction for the associates and customers. This helps in building a culture of collaboration and collegiality within the company. The headquarters of the company is a five-story office building that is made up of 243,000 square feet for offices, in addition to 19,000-square-foot used as a fitness facility.                  The building is located in a 3,500-acre piece of land in West Creek Business Park in the county of Goochland. The building is surrounded with trees and has a pedestrian connector that simply joins the office building and a parking deck that can host 1000 cars (ADD Inc, 2014). As part of the physical structure, CarMax uses yellow, navy blue and white colour as part of its identity. The company logo is made up of the colours mentioned; giving it unique looks that distinguishes it from other companies. The staffs of the company also put on uniforms, mostly t-shirts, that bear the logo of the company and the colours of the company. This also helps in uniting the employees by giving the identity of being equal. Values                   The main fundamental principle that guides the culture at CarMax is integrity, which is normally reflected in the way the company serves the customers, deliver its products to consumers as well as how employees within the company treat each other. Shared values are considered to be the foundation on which the operations of the company are built on CarMax Business Services. Through the various values that are shared within the company, the company seeks to ensure equal treatment of its investors, customers, and associates in terms of ethical practices and trustworthiness (Great Place to Work, 2014). The employees are involved in decision-making in addition to respect of customers and being honest as major ethical practice.                The values that are shared within the company include diversity, customer focus, communication, teamwork, associate development, and improvement. It is the culture of the company to conduct its operations in a customer-focused way, which is aimed at providing customers with great experience. On the value of respect, the company promotes individual knowledge among the associates and values the contribution that they make towards the company. Teamwork is also another value that is encouraged within the company. The employees and the management of the company normally work together for the interest of the company and also for the interest of the customers of the company. Communication is highly encouraged according to a survey conducted by Greatrated.com (2014).                The survey observed that 93% of the employees agree that there is great communication within the company. Sharing of information, soliciting for feedback and exchange of ideas within the company is also another organizational culture that is highly encouraged (CarMax, Inc. SWOT Analysis, 2014). Diversity is also another value that is practiced and encouraged as part of the organizational culture at CarMax Company. The uniqueness of the associates and employees is well integrated into the company and work is done to ensure that everyone in the company feels respected and valued despite the diversity in terms of beliefs, race, and gender among other aspects of diversity (Great Place to Work, 2014).                   Diversity within the company is promoted through various ways from the associates, the customers and even the community. For the Associates of the company, CarMax ensures that it hires, promotes and trains only the qualified associates who possess diverse attributes. Furthermore, the associates are treated with lots of respect, their contributions are respected and valued by the company and are always provided with benefits that help in supporting their diversity within the workforce. In addition to that, the associates are provided with an inclusive and collaborative environment that helps in encouraging the ideas and inputs of the associates.                  Diversity is also promoted among the customers whereby it is the culture of the company to welcome all its customers in all the stores if the company (McShane, & Von, 2014). Customers are also treated with utmost respect with an aim of providing them with exceptional experience. As part of the culture within the organization, all customers of the company are offered competitive and ethical offers that meet the needs of the customers. The community is also not left out on the issue of diversity at CarMax Company.                   It is the organizational culture of the company to make positive contributions towards the communities, which it operates, and its employees live in (Na, & Morris, 2014). This is done through the promotion of leadership in the youths, promoting education and wellness in the communities. CarMax supports diverse organizations and programs within the communities through internships, grants, volunteer activities and offering of sponsorships to the needy in the communities. Another organizational culture that is practiced at CarMax is that of associate development.                   Everyone from the junior employees to the top management is provided with opportunities for professional growth and development. The development of the associates and employees is done through coaching, sponsored trainings as well as mentoring of the employees. This has helped to improve the skills and work-performance of employees over the years. This can also be considered to be a contributing factor towards the tremendous growth experienced by the company in terms of its expansion and performance over the years.                  According to the survey by Greaterated.com (2014), it is observed that about 86% of the associates and employees at CarMax agree that they are offered great opportunities that help them to develop professionally and become better people. The positive culture within CarMax is generally attributed to the leadership with which about 94% of the employees according to a survey by agree that the bosses are great to work with. It is to be noted that the values that are practiced at CarMax start from the top management within the company whereby the leadership of the company is considered to be down-to earth and focused on the associates of the company (CarMax Business Services, LLC, 2014). The type of leadership that is found within an organization is an important factor that influences the type of organizational culture that is found within an organization.                Furthermore, it is also to be noted that CarMax offers its employees what is known as flexible time-away (CarMax, Inc. SWOT Analysis, 2014). This is a policy whereby employees are allowed to have some few weeks away from work before they resume their duties (Greaterated.com, 2014). This is a culture that to some extent is not good considering that the employees are not offered time for vacations. This culture should instead be changed to that of offering vacations, which will provide the associates with enough time to relax and build their lives.                  The company’s culture has contributed to its increased that has seen it being ranked position 54 among the Fortune 500 Companies list (Fortune 500 Magazine, 2014). An average employee within the company normally gets time away whenever they are in need of time to rest. Employees work in shifts whereby there are those that take the morning shift while others take the evening shift, but on rotational basis. Shared assumptions               Consequently, organizational culture is made up of shared assumptions within an organization. Employees normally share assumptions, which translate into being part of the organizational culture. In the sae of CarMax, the employees share the assumption that they own the company. This is based on the reason that the employees are constantly involved in the decision making process within the company. The employees are made to feel comfortable by allowing them to take part on decision making especially on matters dealing with the sales of the company and how they can increase their performance. Furthermore, the other assumption that is shared about the company is that all the customers get satisfied with the products that the company offers to them at all times. Organizational Culture and Performance of the Company                  Organizational culture and behaviour has been identified as one of the contributing factors towards the success of an organization. When there is positive organizational culture in a company, there are high chances that the company will be able to succeed (Niamh Ring, 2014). In the case of CarMax, the organizational culture that is practiced has been a contributing factor towards its growth over the years in the United Sates market. The organizational culture at CarMax can be said to have positive impact on the performance of the company in terms of employee turnover and customer attraction.                  The revenues of the company have been on the increase over the years, which mean that the organizational culture of treating customers with respect, and valuing their diversity has been of great help (Janićijević, 2013). It is also to e noted that the company has been able to retain most of its employees over the years (Reuters.com, 2014). This can be attributed to the positive organizational culture of empowering employees, valuing their contributions in the company and helping them improve professionally through trainings, coaching and mentoring (Niamh Ring, Jun 20, 2014). The impact of the organizational culture that is practiced at CarMax Inc can be seen through the number of stores that the company has been able to open up over the years. As of the year 2014 January, CarMax had about 128 superstores across the United States.                  A strong organizational culture is beneficial to a company, the employees as well as the customers of the company (Bà ¼schgens, Bausch, & Balkin, 2013). When a company has a strong and positive organizational culture, the productivity of the company is likely to improve as well as the performance of the employees (Reuters.com, 2014). Employees become motivated to work for the company therefore resulting in increased productivity. An average employees works for eight hours a day for a five-day long week. This ensures that employees are not overworked and have free time for recreational. This strong and positive organizational culture has helped to provide customers with high quality products CarMax (Narrative Science, 2014). When customers are provided with high quality products, satisfaction is guaranteed, which means that the company will continue to make sales from the customers as well as expand its operations to other markets, as observed in the case of CarMax.               The organization culture practiced by CarMax has impacted positively to its economic growth. The company has maintained high number of customers across America thus commanding a significant market shares in the industry of used cars. It has also given the company competitive advantage over other companies selling second handcars. This has been evidenced by its ever-growing sales and market share over years. Hence, the company should maintain its culture and try to improve its customer service by concentrating on customer loyalty, which make sure that customers are emotionally connected with all its products. The strategy will see it dominate in the market just like Apple, Philips and Nike that are widely known for their brand loyalty. Conclusion                   Every company has its own organizational culture that is practiced by the employees and determines how a company operates. Considering that organizational culture has great impacts on the success of an organization, companies should build and encourage positive organizational cultures that benefits all the stakeholders. CarMax attributes its success to the positive organizational culture that it has been able to build and maintain over the years. Therefore, the overall conclusion from the case analysis of CarMax with regard to organizational culture is that companies need to have positive organizational cultures that generate benefits. References ADD Inc (2014), CarMax Home Office http://www.addinc.com/portfolio/project-page.aspx?projID=105&PortID=2 on 10th September 2014. Bà ¼schgens, T., Bausch, A., & Balkin, D. B. (2013). Organizational Culture and Innovation: A Meta-Analytic Review Organizational Culture and Innovation: A Meta-Analytic Review. Journal Of Product Innovation Management, 30(4), 763-781. doi:10.1111/jpim.12021 CarMax Business Services, LLC (2014) About CarMax; Our culture and values, viewed from http://www.carmax.com/enUS/company-info/culture.html on 10th September 2014. CarMax, Inc. SWOT Analysis. (2014). CarMax, Inc. SWOTS Analysis, 1-9. Great Place to Work ® (2014), What Makes CarMax Great, viewed from http://us.greatrated.com/carmax on 10th September 2014. Greaterated.com (2014), 2014 Fortune 100 Best Companies to Work For List, viewed from http://us.greatrated.com/2014-fortune-100-best-companies-to-work-for-list on 10th September 2014. Janićijević, N. (2013). The mutual impact of organizational culture and structure. Ekonomski Anali / Economic Annals, 58(198), 35-60. doi:10.2298/EKA1398035J Ledimo, O. (2013). Managing Organizational Culture Through an Assessment of Employees’ Current and Preferred Culture. Proceedings Of The European Conference On Management, Leadership & Governance, 161-168. McShane, S. L., & Von, G. M. A. Y. (2014). Organizational behaviour. McGraw-Hill Higher Education Na, F., & Morris, T. (2014). Organizational ambidexterity strategy and firm performance: the moderating role of organizational capital. Academy Of Management Annual Meeting Proceedings, 1138-1143. doi:10.5465/AMBPP.2014.22 Narrative Science (2014). Earnings expected to increase for CarMax, viewed from http://www.forbes.com/sites/narrativescience/2014/04/02/earnings-expected-to-increase-for-carmax/ on 10th September 2014. Niamh Ring (Jun 20, 2014), CarMax Soars as Earnings, Revenues Top Analyst Estimates, viewed from http://www.bloomberg.com/news/2014-06-20/carmax-soars-as-earnings-revenues-top-analyst-estimates.html on 10th September 2014. Ovidiu-Iliuta, D. (2014). The link between organizational culture and performance management practices: a case of it companies from romania. Annals Of The University Of Oradea, Economic Science Series, 23(1), 1156-1163. Reuters.com (2014) Carmax Inc (KMX), viewed from http://www.reuters.com/finance/stocks/companyProfile?symbol=KMX on 10th September 2014. Source document

A Natural and Privatized life Essay

Haruki Murakami, a Japanese writer of short story, The Year of Spaghetti. The depiction of Murakami’s stories with point-of-view narratives provides certain distinctiveness to the characters, depending on how the dialogue is conveyed. The abstract things the narrator says and does provide the idea of human isolation with little feelings of fear. Although the story has no definitive plot, it grabs hold of conflicting emotions between fear and loneliness. The unnamed protagonist in The Year of Spaghetti, illustrates the meaning of loneliness through naturalization and privatization. According to the Article, Murakami Haruki and the Naturalization of Modernity, â€Å"Privatization is the process that makes naturalization possible.† (Cassegard 87) The first paragraph of Haruki’s story, The Year of Spaghetti, already shows how alone and private his life it. He says, â€Å"I cooked spaghetti to live, and lived to cook spaghetti.† (pg. 178) It already seems as if his mind is made up for the rest of his life. That he has found his life’s calling to cook spaghetti every day and every night. That is what is natural to him. Naturalization means, â€Å"that one has grown used to an environment that was once shocking.† (Cassegard 83) Nothing really phases him, however, he could not have reached naturalization without having privatization occur first. Privatization is: The process whereby individuals â€Å"become used† to solitude, or—to be more precise—their instinctual needs and fundamental impulses become channeled in such a way that their gratification is made less dependent on relations to other people. The term does not imply that human interaction decreases, but stands for the subjective process whereby such interactions become less important as sources of gratification for individuals. (Cassegard 87) This explains how the protagonist in this story can be conveyed as someone who is lonely, hurt, and avoiding the rest of the world, but could actually just be content with life. Privatization explains that the interactions with other people are not necessarily something he is bad at or is avoiding, but  just has less interest in it. The story then goes on to how the protagonist’s phone rang and how he could barely even recognize the fact that someone was calling him. This was due to the fact that he does not call nor get calls regularly. This is a shock to the protagonist because he was not expecting anyone to call or talk to him. As he answered the phone it was his friend’s ex girlfriend and by the sound of her voice he already knew she needed some kind of help. He then says to himself, â€Å"whatever trouble was brewing I knew I didn’t want to get involved.† (Murakami 180) Before even knowing what the girl’s problem was he already knew he did not want any part of it. This is part of his privatized life. According to Cassegard, â€Å"Their peace of mind is paid for by loneliness.† (pg. 87) Cassegard is trying to say that Murakami’s protagonist likes being alone and therefore, knows, getting involved in any type of way with this girl or anyone else for that matter will interfere with him being alone. He is so use to his everyday life of buying different types of spaghetti every week, cooking it in his, â€Å"huge aluminum cooking pot, big enough to bathe a German shepard in.† (Murakami 178), then eating it all by himself. Perhaps the German shepard is also a symbol of loneliness because this is all he did in 1971. He did it everyday and that is what he sees as normal. He kept his life privatized like this and that is why nothing is a shock to him, because it is natural to him. The protagonist’s tone in the story sounds content with subtle undertones of fear. It is like the spaghetti has some type of deeper meaning in accordance to his loneliness. When explaining how spaghetti is cooked a specific type of way he also mentions more than once how he must eat it alone. He even says he expects to be alone, and him subconsciously thinking people are at his door proves how lonely he really is. The protagonist says: Every time I sat down to a plate of spaghetti- especially on a rainy afternoon- I had the distinct feeling that somebody was about to knock on my door. The person who I imagined was about to visit me was different each time. Sometimes it was a stranger, sometimes someone I knew. Once, it was a girl with slim legs whom I’d dated in high school, and once it was myself, from a few years back, come to pay a visit. Another time, it was none other than William Holden,  with Jennifer Jones on his arm. (Murakami 179) Although he may be content and satisfied with being alone, you can still tell how lonely he really is by his actions. Whenever, he eats spaghetti alone he imagines people coming to visit. He especially imagines people up when it is a rainy day. The rain symbolizes the mood of sadness and loneliness, therefore, especially on rainy days he would doze off. The protagonist in the story shows his loneliness because he has to daydream of random people that are visiting him but do not actually come inside. According to Cassegard, â€Å"Few things are as striking in the protagonists of Murakami as their loneliness, even when they are with other people.† (p. 83) Cassegard is saying that Murakami’s protagonists are always perceived to be lonely even when interacting with others. For example, when the protagonist in The Year of Spaghetti is talking to the girl on the phone, he makes up a lie so that he can hang up with her because he does not want to speak or help her with her problem of needing to contact her ex boyfriend, the protagonist’s friend because he owes her a sum of money. He is not happy to have a phone call because he likes to be alone, so therefore, he lies about cooking spaghetti just to cut the conversation off. After he lies he thinks to himself, â€Å" I lied. I had no idea why I said that. But that lie was already a part of me- so much so that, at that moment at least, it didn’t feel like a lie at all. (Murakami 181) That line can make us idealize the fact that he has been cooking spaghetti for the purpose of a lie that has turned true. Him cooking spaghetti symbolizes his way of privatization. Eating spaghetti provides allusion to the idea of a tangled relationship that he is avoiding with anyone, especially the girl he was speaking on the phone to. His constant rejection to the world has lead him imagining a pot with water, on his stove, and an imaginary match. (Murakami) This collectively provides the constant isolated relationship between him and his world. Murakami is a different kind of Japanese writer. He adapted his writing style from the Western side. DiConsiglo says, â€Å"Growing up, he dreamed of America. He read American detective novels, and listened to American music  on the radio. Even the defining moment in his life was distinctly American. At age 29, while watching a baseball game, he suddenly realized he wanted to be a writer.† (pg. 1) Murakami then says, â€Å"Writing in Japan for Japanese people is in a particular style, very stiff. If you are a Japanese novelist you have to write that way,† Murakami has said. â€Å"But I am different in my style. I guess I’m seeking a new style for Japanese readership, and I think I have gained ground. Things are changing now.† (DiConsiglio) Murakami was always teased for the way he writes. He was a disgrace to the older Japanese people because of the way he wrote. Japanese people would tease Americans and call them names like batakusai, which literally means, â€Å"stinking of butter.† (DiConsiglio 1) Murakami has been different from everyone else as he group up because of his interests and that is possibly why his characters in the stories he writes are so lonely, privatized, but also natural. His characters in the stories never seem to be shocked by anything because they accept everything as they are. They do not have any desire to figure out or question why certain things are the way they are. The characters just exist neither happy nor sad. And that is how the protagonist in Murakami’s story The Year of Spaghetti is like. His character shows not much emotion to anything else except his love for spaghetti and his few day dreams of random imaginary people. That is really lonely but does not seem to shock the protagonist nor phase him, because as said, t hat is what is natural to him. (DiConsiglio) In conclusion, the point of view narration has emphasized the point that gives his stories uniqueness and relatable aesthetic. It’s tone helps a reader to understand the author and protagonist’s ideas of privatization from the world that became natural to him. It is only then the symbolism of spaghetti provides a greater and deeper meaning to why the protagonist acts in the certain way that he does- a privatized and natural life. Works Cited Cassegard, Carl. â€Å"Murakami Haruki And The Naturalization Of Modernity.† International Journal Of Japanese Sociology 10.1 (2001): 80-92. Academic Search Premier. Web. 25 Sept. 2014. DiConsiglio, John. â€Å"Haruki Murakami Stinks.† Literary Cavalcade 51.4 (1999): 15. Academic Search Premier. Web. 25 Sept. 2014. Murakami, Haruki. â€Å"The Year of Spaghetti.† (2005): 178-83. Web.

Australian Taxation Law System

Taxation system has been introduced with the prime objective to raise the amount of revenue for the purpose of making government expenditure. Several tax reforms and reviews have been considered to evaluate the stability and sustainability to the extent of revenue generated by the current tax regulations. Accordingly, a mittee review had been adopted to analyse the future tax system of Australia together with the evaluation of sustainability of the present tax reforms[1]. Sources of tax revenue collection involvei e tax from the individual taxpayers, professionals and business organisations along with the duties and tax charges on production and sale of goods and services. One such tax known as value- added tax had been introduced by the Australian legislation in the form of Goods and Service Tax (GST) on July 8 1999. Australian regulations on GST incorporates single rate and assessed under the norms of VAT in accordance with the institutional theory that created the law for domestic consumption. Value- added tax is considered as consumption tax that has been adopted by many countries that is imposed on the production and sales of goods by wholesalers and retailers[2]. However, introduction of Goods and Service Tax under the VAT reforms failed to initiate successive rates on the Australian Government due to several political terms. It has been noted that the tax charges based on GST incorporates certain inherent problems against the prevailing tax system which was more plex and associated higher costs to administer the taxation system. In addition, the existing system of tax reflected inefficiency in the economy that affected the adequate collection of revenue and incorporated tax avoidance practices[3]. Accordingly, Asprey mittee endorsed the legislations of VAT to review the taxation system of Australia considering the various criticism of the existing taxation system in terms of inadequacy as well as inefficiency. The primary objective of the Asprey mittee review is to provide broad- based VAT regulations eliminating the existing inadequate regulations that created the space for tax avoidance practices and inadequate revenue collection. The obje ctive of Asprey mittee review included tax levy on value- added tax at the level of wholesale marketing so that the burden of tax charges should not be on i e taxation rather on goods and services taxation[4]. Further, the review provided by Asprey mittee was established with the view to broaden the base of i e tax with respect to the capital gain taxes and direct business i e to strengthen the tax reforms on estate. Review of the Asprey mittee was established to broaden the aspect to GST that incorporates applicable tax rates, taxable amount and taxable period which was reported in the case of Interchase Corporation Ltd v ACN 010 087 573 Pty Ltd (2000) ATR 445. The decided case incorporated the issue on determination of GST liability for the future liability as the supply of goods was not established. Similar to the case of Walter Construction Group Limited v Walker Corporation Ltd (2001), court held that the liability of the plaintiff to pay the amount of goods and service tax could not arise as the goods were not delivered during the taxation period. It was further held that the meaning of supply in this case was not established as per stated in the Australian legislation. Therefore, Asprey mittee review had been considered to extend the legislation of tax revenue from the supply of goods and services to incorporate the appropriate principles on tax charges[5]. The mittee review had been consi dered with the objective to create the tax collection regulations in accordance with the principles equality and fairness so that the government of Australia can collect the adequate amount of revenue. The objectives of Asprey Reports further associated with the tax regulations on capital gains which in turn related to tax collection from real- estate trading. It was noted in the earlier taxation system that the taxation government was unable to collect sufficient revenue due to excess exemption regulation on the sale of capital asset[6]. Many taxpayers considered the sale of property or estate as capital asset even if it took place under normal business activities or as isolated transaction with the intention of earning profit. Therefore, Australian government experienced inadequacy in revenue since there was no tax applicable on the i e generated from capital asset. Accordingly, Asprey review mittee provided amendments to revise the tax regime on capital asset at different rates s o that the government can collect tax revenues in fair manner[7]. As the mittee r mended to shift the tax burden to the products or services from the i e tax, it was criticized by several other tax munity. It was further noted that the political influence on considering the tax reforms r mended by the mittee of Asprey delayed the implementations. Accordingly, the initial r mendations to widen the scope of tax revenue collection in terms of VAT and GST was never implemented within the Australian Federation. It was further observed that the reports provided by Asprey addressed the concerns of equity by r mending tax collection through capital gains for sale of capital assets during the period of1970s[8]. However, this r mendation of the mittee also failed and was not implemented by the Australian government for several years since the tax levy suggested by the mittee incorporated tax rates on real estate which might affect the country’s economy. On the contrary, the Australian Government considered the single rate on value added tax for supply of goods and services as r mended by the Asprey mittee. Single tax rate on GST was considered to incorporate fair and transparent tax liability for the wholesalers who have little knowledge on measuring the appropriate amount of tax liability. Accordingly, tax ruling 2001/4 has been initiated and considered by the Australian Federation including the amended meaning of supply of goods and services so that the government can collect fair and adequate revenue to strengthen the government revenue[9].   Taxation system incorporates i e from personal purpose as well as i e from business operations that involves several tax reforms based on business resources and i e factors. Tax on business i e is required to be determined by considering i e from business, investment i e and i e from other sources as deducted by the respective costs incurred to generate such the taxable i e. In order to measure business i e, several costs and expenses that are allowed as deduction as per the regulations of federal government include non- cash charges like depreciation charges. Depreciation charges is said to be the significant factor for tax purpose, which affects the corporate tax rates that eventually influence the capital investment at corporate level[10]. It has been examined that the tax reform on the capital investment had been affected through the distribution of corporate plant as well as equipment resulted in several tax benefits under the existing taxation system. Such tax benefits to the c orporate seemed to affect the governmental revenue in Australia due to the negative alliance between the capital investment and capital costs. Accordingly, Ralph Review of Business Taxation had been proposed during the year 1999 providing several tax reform proposals that would impact the capital investment for Australian Corporate[11]. The objective of the proposal provided under the business taxation review established by Ralph was to consider the factor of accelerated depreciation factor to determine the corporate taxable i e. As per the existing tax system in Australia, many taxpayers used the accelerated depreciation charges to reduce the taxable i e, which resulted in decline of capital investment. Therefore, review on business taxation had been established with the objective of removing the extra benefits of accelerated depreciation so that the negative association between the several tax variables can be removed[12]. It was further noted that the major objective of Ralph review on business taxation was to incorporate the changes in basic design to the system of corporate tax in Australia so that the decisions on capital investment could be beneficially effective. In the existing taxation system, it has been noted that the accelerated depreciation method did not constitute the factor of economic life of asset , which resulted in charging the excess amount of depreciation and reduce the taxable i e of corporate. Therefore, the objective of Ralph review involved the potential changes in the accelerated depreciation including the factor of â€Å"effective life† on the basis of asset’s economic life to alter the incentive of corporate fixed assets. In addition, the business taxation review given by Ralph involved the proposal to reduce the tax rates on corporate from 36% to the rate of 34% during the year 2000- 2001. The objective of reduction on corporate tax was to pensate the increase affect of accelerated depreciation so that the investment cash flow of the panies reflects increased balance[13]. Establishment of Ralph review on business taxation was considered with the objective of improving the capital investment so that the country’s economy can be improved. Further, the objective of several tax reforms presented by Ralph review involved to improve the tax regulations for revenue collection by the government considering the factor of certainty and equality. Before the proposal on accelerated depreciation factor, taxation system to determine the business i e used by corporate resulted in consideration of excess benefits from the depreciation provision from large number of assets[14]. Besides, it was a problem for small business organisations since they used to employ small value of assets to operate the business i e therefore, the amount of depreciation charges reflected lower value. Such differences reflected inequality in the tax reforms and uncertainty in deducting the allowable charges measuring the net i e. Therefore, the Ralph review had been presented to mitig ate such differences and inequalities in the corporate tax system as well as to attract the corporate investments system. Considering the tax reforms proposed under the review, the federal government of Australia considered the removal of accelerated depreciation and including the factor of economic life in fixed assets. The federal government of Australia considered the implementation of r mendation provided under the review by including the â€Å"effective life† while calculating the depreciation charges[15]. Australian government implemented this r mendation to place the equality in tax regulations for large as well as small entities so that the excessive deduction amount can be discouraged. In addition, the government also considered the r mendation of reducing the corporate tax rate r mended by Ralph review. Tax reform on reducing the corporate tax rate had been implemented by the federal government of Australia to mitigate the affect of removal of accelerated depreciation as well as to provide certainty in determining the corporate tax liabilities. It has been noted that the decisions for c orporate investment is highly influenced by the corporate tax rate since the expected returns from investments are subjected to taxability at the prevailing corporate tax rates[16]. Further, corporate tax rates involve benefits in terms of tax shields and taxability at marginal rates in the form of tax incentives. R mendation provided under Ralph review considered the factor for corporations having low i e in order to provide them the benefits of tax shield other than the parative treatment on depreciation charges on fixed assets. For the purpose of improvement of country’s economy, panies are provided with the capital assistance in the efficient market if the performance of pany reflects opportunities for investment. Accordingly, tax rates and sources of tax liability should be incorporated on the panies so that the net cash flows of the corporate represent increased balance[17]. Additionally, it is essential to improve the pany’s capital structure to improve the financial leverage so that the scope of return on capital can be established. The panies are required to maintain the capital balance with respect to debts and equity that provides the op portunity for corporate investment. Therefore, the Australian government considered the r mendation of Ralph review on reducing the corporate tax rate so that it attracts the investment opportunities. As a consequence, the panies will generate more i e which will attract tax liabilities and eventually improve the tax revenue for the government of Australia. Similarly, tax reform on accelerated depreciation provision had been implemented to provide equality in the depreciation charges for large business entities as well as for small business organisations[18]. Henry Tax Review originally named as â€Å"Australia’s Future Tax System Review† which was missioned in the year 2008 by Rudd Government. The purpose of Henry Tax Review was to provide guidance to the reforms of taxation system over the future years. It was noted that the review had been established to consider the collection of tax revenue on the basis of efficiency related to the i e from business as well as i e from personal consumption. Considering the existing taxation system, it has been noted that the tax i e from the i es based on economic rents raised from natural resources or from the sources of land did not reflect appropriate revenue collection[19]. In addition, transactions related to the specific policy reflected inappropriate tax reforms in the existing taxation system hence the review had been missioned to consider such issues. Under the Henry Tax Review, certain issues were covered to examine the requirement of councils to set the appropriate and suffic ient tax rates on the taxable i e. Issues on integration of tax rates together with the tax on land had been monitored so that the distribution of financial assistance to the government of Australia would be uniform. Other issues that were examined under the tax review involved problems related to housing affordability by the Australian residents, long- term financial capacity as well as solicitation of economic rent[20]. Accordingly, the Henry Tax Review had been established with the objective to serve significant role to the taxation system for providing quality public services in funding so that it creates benefit to the social members together with the economy. One of the primary objectives of Henry Tax Reviews incorporated greater impact on the growth rate of the economy as well as optimum allocation of resources. In addition, the tax review had been established with the objective of raising revenue for the government without affecting the efficiency of the economy as well as minimising the tax plexity for the members[21]. For an effective tax reforms it is essential for the taxation government to have tax collection principles based on equity and fair structure that deals with the challenges with respect to the social, economic and environmental factors. Accordingly, the objectives of review covered the examination of taxation system to create a fair and transparent tax structure so as to create suitable balance between the i e from business and profession, i e from investment and other savings and consumption of products[22]. As the existing tax system lacks efficiency in the manner of collecting tax, systems for payment transfer and other tax arrangements on transfer of assets or consumption, Henry Tax Review was missioned to monitor the problems. The objective of tax review associated with the improvement in tax systems to be collected from the transfer of investments or assets, taxation for pany’s i e and tax collection system from other forms and sources. In addition, the review was mission with the objective of providing simple regulations to the taxpayers in accordance with the suitable arrangements in the administrative system for the Federation of Australian Government[23]. The Henry Tax review was mission to analyse and monitor the policy of the government with respect to the existing tax rates as well as to preserve the payments for superannuation funds which was tax- free. It was r mended under the tax review that the policy of the Government for tax regulations should be consistent in accordance with the country’s mitments to maintain the gross domestic product (GDP). In order to maintain the adequacy and fair approach in the transfer system, the tax review r mended to incorporate the policies by improving the relevant incentives to the work culture together with the specific concessions[24]. It was further noticed that many taxpayers for payment of tax on personal i e possess little knowledge on the interpretation and application of tax regulations, hence the review r mended to amend the existing legislations in simple and transparent manner. It was contended in the review that imposition of taxation system in equitable and transparent manne r is essential to generate appropriate amount of tax revenues that eventually enhances the country’s economy together with the munity benefits. Other than the tax reforms on personal i e, the tax review r mended to provide efficient taxation system on land acquisition or transfer in association with taxation system on country’s resources[25]. Such tax reforms would assist the country to improve the financial economy and welfare of the munity. The Henry tax review also considered that the taxation system for Australian residents so that the acquisition of housing can be more affordable by considering the regulations on rent assistance, land tax and tax on transfers. In view of the several r mendations provided by the Henry Tax review to improve the transparency in taxation system, integration of tax rates and land tax had been implemented. R mendation on integration of tax had been implemented to provide uniform valuation method for the purpose of tax on land resulting in cost savings and improvement in governmental standards. Further, r mendation on distribution of grants for financial assistance had been implemented to cover the tax shortfall and improve the governmental access to collect adequate revenue. This implementation was based to maintain rational distribution and equalization of tax legislations and tax rates to collect revenue. In addition, r mendation given on the housing affordability for the Australian residents was considered significant since it created the benchmark for Australian economy[26]. It was contended that several factors related to housing affordability involved environmental regulations; provision on infrastructure policy on transport and labour power for construction should provide uniform pliance structure. The r mendation on the policy related to infrastructure was implemented to consider the related charges and housing supply to provide improved tax reforms. For the purpose of creating rational tax system in the Australian economy, r mendation on abolition of inefficient tax reforms like insurance tax, payroll tax, tax on transfer of property or luxury car have been implemented[27]. Such implementation was considered to empower the economy and to create accountable regulations to collect adequate revenue for the benefit of country as well as the munity. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge.

Questions Essay Example | Topics and Well Written Essays - 250 words - 5

Questions - Essay Example Some families, who are immigrants, move several times throughout the year as their parents follow migrant worker travel schedules and these schools are not prepared for students in these circumstances; often failing to provide adequate opportunity for the student to meet passing criteria. Many complete high schools are undocumented citizens with few choices but to resume work in labor similar to their parents. Providing a path to education and employment, was the goals of the Dream Act that was placed before congress in 2011, failing to get the Senate vote. This act had provisions for higher education and citizenship status and college availability for those immigrants who have been in the United States throughout school with no citizenship. Lack of citizenship greatly increases college tuition, which is another factor that works against promoting higher education of immigrants. Cultural lag creates a social problem within society as one portion of society becomes further advanced or in a more beneficial position and other portions do not, such as the case in immigration. Less educated workers in an ethnic group, often receiving public government benefits and unable to find work contribute to society as a whole. Deblassie, A. (1996). Education Of Hispanic Youth: A Cultural Lag - Research and Read Books, Journals, Articles at Questia Online Library. Questia - The Online Library of Books and Journals. Retrieved from http://www.questia.com/googleScholar.qst?docId=5000343563 Immigration and Public Education. (2011). The United Church of Christ | No Matter Who You Are Or Where You Are On Lifes Journey, Youre Welcome Here. Retrieved from

Financial Report for Custom Snowboards Inc Essay

Financial Report for Custom Snowboards Inc - Essay Example At present the company is funded with $750 of debt to $903.8 of equity representing a debt to equity ratio of 0.83 or 83 cents of debt funding for every $1 of equity funding. Other considerations may consider the liquidity of the company, while many companies have a great business model and represent a good long term investment, many fail simply due to an inability to meet short term cash flow needs (Brealey et al 2006). At present, the liquidity position of Custom Snowboards Inc would appear to be healthy with a current ratio of 6.12 and an acid test of 3.91. The concern here on the behalf of the bank may be that Custom Snowboards Inc is not actually making best use of its current assets, rather than a concern over the liquidity of the company at this stage (Arnold, 2007). Further issues which the bank may consider is the long term prospects of the company, here the bank may choose to analyse both various measures of profitability as well as the underlying sales of the company which ultimately driver profitability. At present, the bank may highlight key concerns over both falling sales revenue and sharp falls in the operating and net profit margin. 2 In attempting to reduce perceived levels of risk, Custom Snowboard Inc may undertake a number of measures: Payback Debt – As has been noted, at present the company may be seen as having too high a level of liquid assets, indicating that the company is not using its assets in an efficient way. One way to reduce the perceived risk of the company would be to use such assets to reduce the amount of debt the company has. This would have a double effect on the company, on the one hand, the debt to equity ratio would reduce, making the company a less risky proposition for investors from a capital structure perspective. In addition, the liquidity ratios would be reduced to what the literature (Arnold, 2007) defines a more reasonable level. Overhead Reduction – One of the issues for Custom Snowboards Inc has been that while sales have fallen in recent years, fixed overheads have remanded the same thus resulting in a falling gross profit margin and presenting investors with a profitability risk. In seeking to address the problem, Custom Snowboards Inc should begin a program of overhead rationalisation. Here the company should seek to undertake a significant program of cost cutting with the aim of reducing overhead costs in line with the reduction in sales revenue seen. 3 In considering weather Custom Snowboards Inc is able to pay back the principal and loan it may be prudent to analyse a number of key ratios and tends. At present the company is paying an interest charge of $75,000 per year, if the company were to take on an additional $1m of debt at 6.75% this would add an additional cost of $67,500 PA to the company’s interest charges. Recent years have already seen key ratios declining with the net income ratio falling from 1.7% to 0.5%, and times interest earned reducing from 2 .91 to 1.53. It is believed that by increasing the amount of debt in Custom Snowboard Inc’s capital structure and thus adding greater costs of financing, these key ratios will be reduced further thus questioning whether the company can afford the additional interest charges and principal payments. In considering the net income ratio and times interest earned, it should already be noted that in year 14, Winter Sports outranked Custom Snowboard

Louis Kahn, Salk Institute, La Jolla, California, 1959-1965 Assignment

Louis Kahn, Salk Institute, La Jolla, California, 1959-1965 - Assignment Example The Salk compound is at the centre of the large courtyard that has identical concrete rows of laboratory space and offices. At the end of the courtyard is a magnificent view of the Pacific, coupled with the soothing fountain sounds. Designed by Louis Khan, the courtyard is the main highlight of the site. The courtyard is inspired by Louis Barragan, a Mexican architect. Khan had initially planned to have plants and trees at the courtyard but was advised by Barragan against that decision (Treib). It enabled Khan to come up with a stone plaza that created an open feeling with the large sky; it also had a water feature (Anderson). Originally, the buildings were built by different cement mixtures with various colors; this is evident in the basement of the complex. Khan introduced wood to compliment with the cement. Inside, the buildings have no walls; this is a promotion of collaboration. The basement has one floor with another two floors existing above it, on both sides (Anderson).Lighting fixtures in the form of easy slide rails have also been used to promote collaboration. Roman techniques are evident in the architecture as the concrete was created from volcanic ash to create a pinkish glow. Each laboratory block consists of five study towers each containing offices, but those at the entrances consists of only two study towers. The diagonal walls enable each of the thirty-six scientists in the studies to have a view of the Pacific. The original design of this complex had conference buildings and living quarters but were never

Discussion Question 3 Essay Example | Topics and Well Written Essays - 1000 words

Discussion Question 3 - Essay Example It is also a good idea to have the questions checked by another person who is thoroughly knowledgeable with the subject of the questions. The day of the test is one of high tension and anxiety. The examinees wait for the time when the test papers will be handed over to them. The atmosphere is charged in silent anticipations. It is a solemn occasion, border on a war-like situation. In my opinion, each step is important as the other. But I would rate the safe keeping of the test paper as the most important step, because with property security the paper might get stolen leaving the entire exercise futile and meaningless. (Basic Steps in Test Construction) Ans. The basic purpose of a question is to elicit answer which meets the expected knowledge level of the student in a particular grade. Having obtained the information in the course of classroom studies and instructions from the pedagogue and also personal efforts comprising homework and revision, the student is expected to grasp and retain the level of knowledge to respond to a certain question. The context plays an important role when interpreting assessment results because it helps the assessor link the question with the correct information necessary for the answer. The context covers all the important aspects of the question such as what, why, where, how, when, and the source, as relevant to the question in particular as applicable to the whole class. Without the context, the question becomes generalized leaving the scope for answer also general and without relevance for the particular class or group. (British Columbia) Q3. Why is it important to pilot test items Ans. Pilot test is done to design the entire curriculum consisting of the information lessons in the text book, together with questions, and the vocabulary level suitable for the students' age group and intelligence. A pilot test is a long drawn-out affair involving time and evaluation by a competent teacher/researcher. The evaluation is carried out by the teacher/researcher after a period of his/her training. The training is rigorous and necessary to brief the teacher about the subject content. Once the training is complete, the teacher begins to conduct a model class with the help of the subject curriculum. The feedbacks received from the students' reactions as a result of the daily instructions by the teacher are noted down by the teacher and preserved for further analysis by another independent evaluator. Even after the evaluation is through, the pilot test is not complete until the principal gives his approval in writing. (CUES - Pilot

Fashion Journalism and Scholarship Essay Example | Topics and Well Written Essays - 500 words

Fashion Journalism and Scholarship - Essay Example The paper "Fashion Journalism and Scholarship" talks about the fashion Scholarship and Journalism. According to McRobbie, (2013), fashion journalism emphasize on visual information so that the magazine, newspapers and computer writings published by fashion journalists are scarce in written information but have many visual objects used to take into custody of the attention of the audience thus being able to influence them. Therefore, fashion journalism integrates fashion designs and journalism skills to present media information that has the potential to influence people. It also facilitates writing, reporting and criticizing of fashion design aspects. Scholarship of fashion provides detailed information about fashion designs, their purpose and the people to whom the fashion trend is applicable. Thus, unlike fashion journalism, scholarship journalism does not aim at increasing money from the designs by using visual information but provides appropriate details from which consumers are able to make their decisions. Fashion journalism promotes making of uniform decisions because individuals are influenced by what they see in the newspapers, magazines or articles and do not pause to ask its relevance to them while in scholarship journalism individuals have details that enhance proper decision making. In scholarship fashion individuals have to gather information that will convince consumers that their designs are better than others and why so that they are convinced to purchase them.

MANAGING OPERATIONS AND INFORMATION Essay Example | Topics and Well Written Essays - 2250 words

MANAGING OPERATIONS AND INFORMATION - Essay Example Afterward, this report has discussed the ways that Mark Lucas can adopt in order to satisfy his customers. This report has also discussed the options of data marts and data warehouse. Data warehouse is decision support system that organizations use to build effective decisions. This report has also suggested the supplier relationship management techniques that Mark Lucas can adopt to improve his business performance. This report has also suggested that the sharing of information among business customers, suppliers and working staff would benefit the organization. Introduction This report will present the answers of five different questions. The answers of these questions will be based on Zara case. First answer comprises the discussion on business areas which can help Mark Lucas reduce the business expenditures. The next answer outlines the steps that Mark Lucas should take to maintain the quality of services. After that this report will discuss the role of data warehouse in a busine ss. At the present, the majority of business use data warehouse for effective decision making. This report will also suggest the type of supplier relationship Mark Lucas should adopt in order to improve his business performance. Information is a very important asset of business. This report will discuss the sharing process of this information among different business operations. Discussion Question Number 1: The emergence of latest tools and technologies is modernizing the shape of the world in which we are living. At the present, latest information technology based systems are offering a lot of facilities and services for the business management. In this scenario, the establishment of new technology based systems has offered a lot of easiness and facilities to the businesses in the form of better customer support and supply chain management. Additionally, the modern information technology based systems are based on automated customer response systems that can deal with customersâ⠂¬â„¢ requests seven days a week and 24 hours a day. In short, modern technology has not only changed people’s view of the world but also opened new horizons for the business corporations (Turban et al., 2005) and (Ray, 2004). In scenario of Zara Corporation, Mark Lucas has decided to establish a new business arrangement that will be based on an online business store. This new business store will help the corporation carry out business operations effectively. However, the new online business store will be for Organic Food Company. In this way, customers will be able to interact with business directly using this web based arrangement. Additionally, this online business store will work as a customer relationship management system that will offer web based business management. In addition, this new web based business store will be helpful to Zara Corporation in reducing their business expenditure. For instance, Zara Corporation will be able to reduce cost associated with physica l business management. Additionally, they would have possible cost reduction due to lower human resource requirements and they would need to find out a special region for opening a business shop. In addition, Zara Corporation can also reduce expenditures by avoiding store management issues. In this scenario, they can make use of their web based business store for marketing purpose to reduce business expendit

Marketing Plan of Fairmont Empress Hotel Assignment

Marketing Plan of Fairmont Empress Hotel - Assignment Example The marketing team has analyzed the market segmentation and is committed to improving the consumer perception of the brand. The company hopes to increase the market share by a minimum of 20 percent in two years. The management has invested in talent reward management and competitive remunerations to reduce staff turnover rates. The strategic and management team of Fairmont Express Hotels and Resorts is also committed to the overall wellbeing of the local communities through CSR.     The Fairmont Express Hotels and Resorts are located in multiple cities across North America and many parts of the world. They include New York in the US and British Columbia in Canada. The facility offers breathtaking views of natural beauty and rich heritage owing to the fact that it is roughly a century old. This has early the hotel respect and customer perception of high standards. The hotel offers convention rooms, culinary experiences, a variety of foods and family vacation facilities among other s. The management has had to keep evolving to meet the changing demands of the growing market. The hotel has over hundreds of refurbished rooms which are fitted with modern technological features. The brand is established to give a high-end luxury impression to the market. Market situation The role of hospitality the world economy has been on the rise. The industry has been one of the most profitable with unprecedented growth rate. However, the market situation indicates that the market can perform better. Economic decline has had a negative effect on the market performance with the hotel and tourism industry being coerced to scale down. The hotel industry is faced by acute staff shortage during the peak seasons (Wood & Brotherton, 2008). Therefore, the industry is using incentives and reduces staff turnover rates and to ensure that they remain competitive. Hotel industries should segment markets into consumer groups that are homogeneous. Hotels like Fairmont Express target their ma rket segments carefully through identifying the differentiating advantages that attract each segment (Wood & Brotherton, 2008). This includes offering competitive prices and choosing qualified personnel. Implementing marketing segmentation demands proper strategies. Model hotels have to implement market segmentation in complex organizational environments minimal resources and customer legacy (Shoemaker et al, 2007). Market segmentation addresses the market situation directly since its one of the most basic marketing concepts. The hospitality industry is divided into leisure and travel. Research shows that growth is forecasted to drive the hotel industry to reach $640 billion in the coming years. The economic stability in North America has been attributed to the success of the hotel industry in American and Canadian hotels. The market situation has been boosted by the significant growth as a result of a slight decline in the cost of travel (David, 2005). Changing lifestyle and availa bility of leisure time as an integral part of life has increased the market share.  Ã‚  

USSR History Essay Example for Free

USSR History Essay The peasant women collectivization took place in the era between 1928 and 1932 (Lynne, 1992). This collectiveness can be seen as a modern day social movement geared towards fighting for human rights. The peasant women proved their political maturity through making efforts to fight for their rights in a country where opposition was unheard of. To modern historians the peasant women can be seen as agents as social change who used mental prowess to bring about social change. This collectiveness however was faced with many obstacles, for instance Soviet Union used propaganda to stop peasant women from getting together and uniting in their fight against state policy (Lynne, 1996). Soviet Union knew that such a unity would be detrimental to its fascist regime (Lynne, 1992). The success of peasant women collectivism would also be detrimental to the objectives and goals of Soviet Union. The Soviet Union can be argued to have been obsessed with its fascist kind of leadership and any slight threat had to be dealt with. For instance, peasant women were considered to be backward and incapable of spearheading any social action from its oppressive government (Lynne, 1996). With this in mind, the only possible explanation for the women collectiveness was incitement from anti soviet groups. Consequently it can be argued that the Soviet Union had a very low opinion of the peasant women. This is shown in their mode of leadership whereby they use brainwashing tactics to make the peasant women do what they wanted them to do. For instance the Soviet Union made the women take their side through propaganda and those who opposed them were treated with much violence (Lynne, 1996). On the other hand, it can be argued that the first step by the women in realizing their plight and using unity (collectiveness) to fight for their rights was a big milestone in the development of democracy not only in Soviet Union but in the world.

My Reflection Essay Example for Free

My Reflection Essay From the beginning of our life we do not own anything but we have to strive harder in order to survive. The story of Ben Carson, when he is a student he was bullied and was tempted by his classmate to do bad thing but still his mother did not lack of reminding his children to be still. And because of that his mother let his children realized of how hard she is working well in order to survive with their school. Then he tried his best in school, aim high for his dream†¦ see more:san andreas movie summary My reflection on this movie, for I am still a student †¦I will try my very best to do good in school, I will try not to be tempted from wrongdoings ,I will try my best to make my parents proud on me. And do let them get angry, by Ben Carson I was touch by his story that despite of being nothingHe really study hard to fulfill his dream and I have to encourage myself to be same as Ben Carson†¦ I will reflect this to myself for I am still a student, this movie will motivate me from my studying. Give importance and effort to all my subjects so that I can pass. Control myself not to be tempted from wrongdoings. And I will try my best to make my parents proud of methis movie is a really touching story†¦we should have a determination to be a successful person. For me, I will do my best to achieve my goal also to finish my school.

Review of Renaissance Architecture Styles

Review of Renaissance Architecture Styles Throughout the past years the emergence of architecture have gone through various evolutionary phases .The philosophy of Architecture produced with time two major branches which is the basic Renaissance and Baroque architecture. The development of Architecture from basic Renaissance form which indicates having the characteristics of dignity and formality shown through symmetry and that to have an available space for rational engagement with the divine which can be asserted that it certainly provides a rational engagement with architecture which is a more effective means to comprehend and understand architectural form than the Baroque form which contrarily presented the beginning of new dynamic, fluid and theatrical approach to architecture that was designed to impact directly upon emotional modes of engagement. The Baroque architecture which was originally linked to the counter reformation which is a movement within the catholic church to rebuild itself to respond to the Protestant c hurch and its embellishments were more reachable to the feelings and power of the Italian church which formed a new style, whereas Renaissance was a mixture of religious and secular force and withdraw the prosperity and strength of the Italian churches. From the 14th to the 17th century In Italy ,the city of Florence specifically is where the launch of Renaissance architecture which is also known as ‘Rebirth’ or ‘Revival’ of the Roman classic Arts had firstly began and later was distributed to the rest of Europe. Symmetry ,geometry, proportion and regularity of elements are they are shown in Ancient Roman architecture is what specify the Renaissance style. However, in the city of Florence , architects and artists demonstrated their support through their progress of new shapes of painting, sculpture and architecture, similar to seeking of prestige and position through their assistance of art and letters by the bankers and rich merchants. Hence ,As time passed by Renaissance Architecture has evolved and went through multiple stages .At first it has gone through the Early period which is the first transition period. Secondly comes Proto-Baroque which is before baroque or in other words High renaissance .Finall y It evaluated to Baroque period. Baroque architecture began in late 16th century in Italy that turned Renaissance architecture into a philosophical and imaginative in a theatrical fashion way often to express an imaginative idea. Lights and dramatic intensity is used also to represent Baroque architecture. Bernini and Borromini are the first two major architects that developed Baroque period as Bernini was the first one to evolve many sculptures into his buildings and the Francesco Burromini came to Italy to learn from Bernini. However, every style of Architecture has its own characteristics, materials, elements and shapes and different aims, but it is supported that approaching architecture with Renaissance style tends to be more engaging with architecture and understanding it and representing it in a right form than Baroque style. Late Roman buildings, particularly Donato Bramante’s St. Peters Basilica Tempietto in Rome its design attains a colossal unity that was not known before and hence can be considered as ancestor to baroque architecture. Donato Bramante was an Italian architect, who introduced Renaissance architecture to Milan and the High Renaissance style to Rome, where his plan forSt. Peters Basilica formed the basis of the design executed by Michelangelo. Donato Bramante Tempietto in Rome represent perfectly the Renaissance style of architecture The tempietto identified the start of the Renaissance in Rome in 1502, when a sanctuary to represent where saint peter was killed was requested from Alexander to be built allegedly .Bramante made his building to symbolize the Christian reference for tradition and platonic preference for the early church. The building is surrounded by a one-story Doric colonnade with entablature and balustrade and a 2-story cylinder covered by a hemispherical dome Bramante’s St.Peter scheme symbolized a building on the buildup of the Baths of Diocletian covered by a dome similar to that of the Pantheon. Began in April 1506. Nearly all the vital architect of the 16th and 17th had been altered by the same time that the church was fully adjusted. Renaissance architecture in both of these buildings tends to having planar classicm in which its walls are decorated with culomns ,pediments,and blind arches of small physical depth and that serves as flat canvases for a classical inveer ,which serves to split a wall into a precise and neat form ,contrarily in Baroque architecture the walls are deeply chelised and curved which treats as undulating whole .Furthermore, St Peter’s basilica and Donato Bramante’s Tempietto in Rome have Faà §ades that are symmetrical around their vertical axis. A systenm of pilasters ,arches and entlabatures which form a proportional surmount the facades and the columns and windows demonstrate progression toward the centre.In contrast Buildings such as John Balthasar Neumann’s Pilgrimage Church of Vierzehnheiligen in Bamburg, Germany the facades consisted of many curves, Baroque pediments (which is the triangular area between the rooftop and the edge of the roofs) were often highly de corated. Scrolls and gilded formed the tips sometimes. This is a photo for John Balthasar Neumann’s Pilgrimage Church of Vierzehnheiligen in Bamburg, Germany which represent the Baroque architecture The Baroque style has its unique oval shape and took the advantage of marbles, bronze and gilts in abundance of the interior and sometimes the interiors are covered by multiple gilded puttos and life sized ones. Using an art technique called as ‘‘Trompe l’oeil’’ painting including strongly realistic imagery hence to create the optical vision and illusion for objects to be visible in three dimensions the ceilings and domes of the baroque architecture were formed ,instead of being an ordinary two dimensional painting . The major role that Baroque architecture acted upon was the call for an architecture that is both reachable and accessible to feelings and emotions and also a shown statement of wealth and power of church. The facades consisted of many curves, Baroque pediments (which is the triangular area between the end of the roofs and the rooftop) were usually extremely decorated. The tips were sometimes turned into scrolls and gilded. A listed featu res of baroque architecture would include more curves rather than straight lines , decorative columns instead of a supportive one and twisted in shape as well , detailing with a high sense of decoration , applying the appearance of moving and continuous flow as well , along with an abundance of windows , and a lot of paintings blending with the architecture. The church was constructed between the year of 1743 to 1772 along with it unique design in the interior which strongly reflect the baroque architecture. The plan of the church shows the church has layout which is considered to be a complex of highly divided spatial arrangement in a Latin cross form, along with a series of ovals that divides a large series of ovals that’s perpendicular to it. Moving on to the ceiling, it’s broken up with huge windows that allow the space to be exposed to directional light. Combining all this together which is the amount of light coming from the windows and the flawless stucco work d one by the architects, created an amazing and simple in terms of a transporting interior which has been called Gods Ballroom .As a person approaches the church he or she will witness a wonderful sandstone faà §ade resembling a glorious baroque style along with an appealing and warm hue. In conclusion, Baroque architecture which considered to be related to emotional engagement, this style or architecture concentrate and give more attention to decoration more than support of the structure, curves rather than straight lines, and emphasis on the appearance of movement all along the church. Although baroque has barrows many features from the mannerism and renaissance, but at the same time there is a lot of differences found between these two styles of architecture. In indicating those differences u will conclude that renaissance is more based on realism and being straight, as well as having the characteristics of dignity and formality shown through symmetry and that to have an available space for rational engagement with the divine which can be asserted that it certainly provides a rational engagement with architecture, while the baroque style concentrates more in being complex and in a flow. Giving those factors renaissance architecture can be considered more convincing in terms of architectural aspects due to the high level of stability and proportionality which reflects the concept of power and routine which is needed in places like churches

Shirley Jacksons The Lottery Essay -- The Lottery Essays

â€Å"The less there is to justify a traditional custom, the harder it is to get rid of it† (Twain). The Lottery begins during the summer. A small, seemingly normal, town is gathering to throw the annual â€Å"Lottery†. In the end, the townspeople—children included—gather around and stone the winner to death, simply because it was tradition. The story reveals how traditions can become outdated and ineffective. â€Å"I suppose, I hoped, by setting a particularly brutal ancient rite in the present and in my own village to shock the story's readers with a graphic dramatization of the pointless violence and general inhumanity in their own lives† (Jackson). As humans develop as a race, their practices should develop with them. Shirley Jackson develops the theme that blindly following traditions is dangerous in her short story â€Å"The Lottery† through the use of symbolism, foreshadowing, and irony. Symbolism is used heavily in â€Å"The Lottery†. One of the first symbols revealed in the short story is the Black Box, used by the townspeople as the raffle box. â€Å"The black box now resting on the stool had been put into use even before Old Man Warner . . .was born. Mr. Summers spoke frequently to the villagers about making a new box, but no one liked to upset even as much tradition as was represented by the black box† (Jackson). The Black Box stands as a symbol for the lottery itself and tradition of all types. Although it may be difficult to â€Å"upset† or change parts of traditions that have been practiced for ages, it is necessary to do so to grow as people. â€Å"Another symbol in the story is the black box. Although it is old and shabby, the villagers are unwilling or unable to replace it, just as they are unwilling to stop participating in the lottery† (Wilson). The... ...n.p., 1986. N. pag. Print. Jackson, Shirley. â€Å"The Lottery.† Masterplots, Fourth Edition (2010): 1-3. Literary Reference Center. Web. 29 Jan. 2014. â€Å"â€Å"The Lottery†.† Literature and Its Times: Profiles of 300 Notable Literary Works and the Historical Events that Influenced Them. Joyce Moss and George Wilson. Vol. 4: World War II to the Affluent Fifties (1940-1950s). Detroit: Gale, 1997. 235-239. Gale Virtual Reference Library. Web. 29 Jan. 2014. â€Å"The Lottery.† Short Stories for Students. Ed. Kathleen Wilson. Vol. 1. Detroit: Gale, 1997. 139-154. Gale Virtual Reference Library. Web. 14 Mar. 2014. Mazzeno, Laurence W. â€Å"The Lottery.† Masterplots II: Short Story Series, Revised Edition (2004): 1-2. Literary Reference Center. Web. 27 Feb. 2014. Nelles, William. â€Å"The Lottery.† Masterplots II: Women’S Literature Series (1995): 1-3. Literary Reference Center. Web. 29 Jan. 2014.

F. Scott Fitzgeralds The Great Gatsby :: essays research papers

During Fitzgerald's The Great Gatsby, it is apparent to be an absurd time for the wealthy. The shallowness of money, riches, and a place in a higher social class were probably the most important components in most lives at that period of time. This is expressed clearly by Fitzgerald, especially through his characters, which include Myrtle Wilson, Tom and Daisy Buchanan, and of course, Jay Gatsby. This novel was obviously written to criticize and condemn the ethics of the rich.   Ã‚  Ã‚  Ã‚  Ã‚  The first character who represents the shallowness of the wealthy is Myrtle Wilson, even though she is not wealthy at all. She seeks to escape her own class and stoops to the low point of betraying her trusting husband who loves her more than anything. Her attempt to break into the higher class that Tom belongs to is doomed to fail. Even though she does take on Tom's way of living during their affair, she only becomes more vulgar and corrupt like the rich. She scorns people from her own class and loses all sense of morality. Myrtle never finds a place in Tom's higher social division, and what reveals her impertinence most is that she thought she would succeed in the first place, giving up all her morals for the wealthy.   Ã‚  Ã‚  Ã‚  Ã‚  Undoubtedly, Tom and Daisy Buchanan exceedingly demonstrate the wealthy class's lack of integrity. Their lives are filled with material comforts and luxuries and completely empty of true purpose. Daisy's lament is especially indicative of this: 'What'll we do with ourselves this afternoon? And the day after that? And the next thirty years?'; Daisy also exhibits her shallowness when she is too restless to wait for her 'love', Gatsby, to return from he war, and she marries Tom. Her most drastic immoral action is committed when she runs over Myrtle and does not even bother to stop and help a person that is 'below' her. Daisy's husband, Tom shows his ridiculous morality in different ways. One way is his search for power, which is shown most through his affair with Myrtle and his possessiveness. He evidently feels further domination and masculinity when he has her, a woman of lower class, as his mistress. Secondly, Tom Buchanan is shallow enough to think that everything and everyone he has in his life are part of his property. This increases his 'power' and makes him feel as if he is truly successful. This couple, Tom and Daisy certainly contain serious corruptness due to their shallowness and self-indulgence. F. Scott Fitzgerald's The Great Gatsby :: essays research papers During Fitzgerald's The Great Gatsby, it is apparent to be an absurd time for the wealthy. The shallowness of money, riches, and a place in a higher social class were probably the most important components in most lives at that period of time. This is expressed clearly by Fitzgerald, especially through his characters, which include Myrtle Wilson, Tom and Daisy Buchanan, and of course, Jay Gatsby. This novel was obviously written to criticize and condemn the ethics of the rich.   Ã‚  Ã‚  Ã‚  Ã‚  The first character who represents the shallowness of the wealthy is Myrtle Wilson, even though she is not wealthy at all. She seeks to escape her own class and stoops to the low point of betraying her trusting husband who loves her more than anything. Her attempt to break into the higher class that Tom belongs to is doomed to fail. Even though she does take on Tom's way of living during their affair, she only becomes more vulgar and corrupt like the rich. She scorns people from her own class and loses all sense of morality. Myrtle never finds a place in Tom's higher social division, and what reveals her impertinence most is that she thought she would succeed in the first place, giving up all her morals for the wealthy.   Ã‚  Ã‚  Ã‚  Ã‚  Undoubtedly, Tom and Daisy Buchanan exceedingly demonstrate the wealthy class's lack of integrity. Their lives are filled with material comforts and luxuries and completely empty of true purpose. Daisy's lament is especially indicative of this: 'What'll we do with ourselves this afternoon? And the day after that? And the next thirty years?'; Daisy also exhibits her shallowness when she is too restless to wait for her 'love', Gatsby, to return from he war, and she marries Tom. Her most drastic immoral action is committed when she runs over Myrtle and does not even bother to stop and help a person that is 'below' her. Daisy's husband, Tom shows his ridiculous morality in different ways. One way is his search for power, which is shown most through his affair with Myrtle and his possessiveness. He evidently feels further domination and masculinity when he has her, a woman of lower class, as his mistress. Secondly, Tom Buchanan is shallow enough to think that everything and everyone he has in his life are part of his property. This increases his 'power' and makes him feel as if he is truly successful. This couple, Tom and Daisy certainly contain serious corruptness due to their shallowness and self-indulgence.

The Alamo :: Essays Papers

THE ALAMO In San Antonio in early 1836, 6,000 Mexicans marched to The Alamo to fight a groups of Texas of 187 strong, They were led by Colonel William B. Travis. During 10 days of fighting, the Mexicans climbed over the wall’s of The Alamo., to defeat the Texans they killed a woman . her baby, and a slave were killed. Among the dead were frontiersmen Davy Crockett and the Bowie brothers. Following, is a description of how the Alamo fell. On February 24, 1836 Colonel Travis wrote a letter requesting aid in his own handwriting to all the people of Texas and all Americans. It was carried to Gonzales by Captain Albert Martin, It was first delivered upon his arrival on the Feb 25th to Smithers. Who then carried it on the San Felipe on the Feb. 27th. His letter explained the difficulty him and his men were having defending The Alamo against Santa Anna and his men. At the end of the letter he explains that if they do not receive aid, then they will fight till VICTORY OR DEATH. He also explains that, to this point, no men has lost his life. Following is an exact replica of his writing. COLONEL TRAVIS LETTER: â€Å"Commandancy of the AlamoBexar, Fby. 24th, 1836 To the People of Texas and All Americans in the World Fellow Citzens & Compatriots---I am besieged, by a thousand or more of the Mexicans under Santa Anna---I have sustained a continual Bombardment & cannonade for 24 hours & have not lost a man---The enemy has demanded a surrender at discretion , otherwise, the garrison are to be put to the sword, if the fort is taken---I have answered the demand with a cannon shot, & our flag still waves proudly from the walls---I shall never surrender or retreat. Then, I call on you in the name of Liberty, of patriotism, & everything dear to the American character, to come are tour aid, with all dispatch---The enemy is receiving reinforcements daily & will no doubt increase to three or four thousand in four of five days. If this call is neglected, I am determined to sustain myself as long as possible & die like a soldier who never forgets what is due to his own honor & that of h is country.