Effect Of Different Noise Reduction Health And Social Care Essay

Abstract-The intent of this paper is to measure the consequence of different noise decrease filters on computed imaging ( CT ) images. In peculiar, denoising filters based on the combination of Gaussian and Prewitt operators and on anisotropic diffusion are proposed. Simulation consequences show that the proposed techniques increase the image quality and let the usage of a low-dose CT protocol.Index Terms-Computed imaging ( CT ) , denoising filters, image quality, radiation dosageComputed imaging ( CT ) is a wireless in writing review method that generates a 3-D image of the interior of an object from a big series of 2-D images taken on a cross-sectional plane of the same object. In most clinical conditions, CT has been necessary in adjunction to conventional skiagraphy. By and large talking, conventional radiogram depict a 3-D object as a 2-D image, produced by an X-ray tubing, which rotates around the organic structure of the stationary patient. of Hounsfield graduated tables that represents the country of involvement. The available grey graduated table is spread over the chosen scope. For this purpose, two parametric quantities are defined, i.e. , windowing breadth, which defines the difference between the upper and lower bounds of the selected scope, and windowing centre, which represents the centre of the window. After a cross-sectional image is acquired, the patient is advanced through the gauntry into the following stationary place, and so the following image is acquired. Improvement in tubing engineering, computing machine, and hardware public presentations has led to an development of CT scanners, cut downing the acquisition scan times and bettering the declaration. A first development of the traditional CT scanner is the coiling ( or helical ) scanner [ 1 ] . It is based on the uninterrupted patient gesture through the gauntry combined with the interrupted tubing rotary motion. The name of this scanner engineering derives from the coiling way traced o ut by the X-ray beam. The major advantages of coiling scanning compared with the traditional attack consist of its improved velocity and spacial declaration. To farther cut down the scan clip, the multislice CT scanner has been developed [ 2 ] . This system uses multiple rows of sensors. This manner, the throughput of the patient is well increased. However, multislice scanners generate an increased sum of informations compared with the single-slice scanner, and practically, the throughput of patients is limited by the clip taken to retrace the acquired informations. In add-on, diagnostic CT imaging involves a trade-off between the image quality and the radiation dosage ; hence, the decrease of the CT image noise is important to cut down the acquisition clip without deteriorating the contrast and the signal-to noise ratio. The visual image of the anatomic constructions by agencies of CT is affected by two effects, viz. , blurring, which reduces the visibleness of little object, and n oise, which reduces the visibleness of low-contrast objects. During scanning, the sum of blurring is determined by the focal topographic point size and the sensor size, whereas at the clip of image Reconstruction procedure, blurring is due to the voxel size and the type of applied filter. Another common process to scan the whole organic structure, giving 3-D images, is magnetic resonance imagination ( MRI ) , which is based on magnetic belongingss of the H content of tissues. The MRI scanner is a tubing surrounded by a elephantine round magnet. The patient is placed on a movable bed that is inserted into the strong magnet, which forces H atoms in the patient ‘s organic structure to aline in the magnetic field way. When wireless moving ridges are applied, they perturb the magnetisation equilibrium by tipping the magnetisation in different waies. As the RF moving ridges turn off, the H atoms lose energy breathing their ain RF signals. Different types of tissues generate differen t signals. The collected informations are reconstructed into a 2-D array. MRI is a noninvasive scrutiny because the patients are non exposed to the radiation dosage, MRI is good suited for soft tissues. MRI is more expensive than CT. II. RADIATION DOSE AND IMAGE QUALITY CT histories for 47 % of whole medical radiation, although it represents merely 7 % of entire radiology scrutinies. Hence, the development of techniques for cut downing the radiation dosage becomes indispensable, peculiarly in paediatric applications [ 3 ] . In conventional skiagraphy imagination, it is normally clear when overexposure has taken topographic point. This is non true in CT, because the sum of radiation adsorbed by the patient depends on many proficient parametric quantities, which can automatically be controlled by CT scanners to equilibrate the high image quality and the exposure dosage. Then, it is possible that the differences between an equal image and a high-quality image ( obtained with higher exposure ) are non so instantly apparent. Unfortunately, as the radiation additions, the associated hazard of malignant neoplastic disease is increased, although this is highly little. To adhere the image quality to the radiation dosage, a batch of dose forms were developed. The Computed Tomography Dose Index, along with its discrepancies, includes a set of standard parametric quantities used to depict CT-associated dosage. It is defined as the integral of the dose distribution profile ( measured along a line analogue to the axis of rotary motion of the lamp ) divided by the nominal piece thickness. Many proficient factors contribute to the strength dosage in CT. In sequence, the chief CT parametric quantities and their deductions in the diagnostic quality of the CT tests are investigated. 1 ) Tube current ( in factory amperes ) and gantry rotary motion clip: These parametric quantities are straight relative to the radiation dosage. Their merchandise ( in mAs ) affects the figure of photons emitted by the X-ray beam, and it is responsible for the radiation exposure. Furthermore, an addition in mill amperes produces warming of the anode of the X-ray tubing. 2 ) Tube electromotive force extremum ( kVp ) : It is relative to square root of the dosage. This parametric quantity controls the speed at which the negatrons collide with the anode, and it straight affects X-ray incursion. Furthermore, by utilizing high values of kVp, it is possible to cut down the difference in tissue densenesss, and this can degrade the image contrast. 3 ) Pitch: It is defined as the ratio of the table distance traveled in one 360a- ¦ rotary motion and the entire collimated breadth of the X-ray beam. A rise in pitch produces a decrease of the radiation dosage but, at the same clip, decreases both the piece sensitiveness and the z-axis declaration. Many CT empirical protocols to set scan scenes have been proposed [ 5 ] . Generally, in CT scrutinies, a high radiation dosage consequences in high-quality images. A lower dose leads to the addition in image noise and consequences in un crisp images. This is more critical in low-contrast soft-tissue imagination like abdominal or liver CT. The relationship between the image quality and the dosage in CT is comparatively complex, affecting the interplay of a figure of factors, including noise, axial and longitudinal declarations, and piece width [ 6 ] . Depending on the diagnostic undertaking, these factors interact to find image sensitiveness ( i.e. , the ability to comprehend low-contras t constructions ) and visibleness of inside informations III. CT IMAGE NOISE CT images are per se noisy, and this poses important challenges for image reading, peculiarly in the context of low-dose and high-throughput informations analysis. CT noise affects the visibleness of low-contrast objects. By utilizing well-engineered CT scanners, it is sensible to pretermit the electronic noise caused by electronic devices [ 7 ] . Then, in the CT image, the primary subscriber to the entire noise is the quantum noise, which represents the random fluctuation in the fading coefficients of the single tissue voxels [ 8 ] . In fact, it is possible that two voxels of the same tissue produce different CT values. A possible attack to cut down the noise is the usage of big voxels, which absorb a batch of photons, guaranting a more accurate measuring of the fading coefficients. In this paper, some image filters to cut down the noise part were proposed. In a first measure, the statistical belongingss of image noise in CT tests were investigated. As evident in the literature, noi se mold and the manner to cut down it are common jobs in most imaging applications. In many image processing applications, a suited denoising stage is frequently required before any relevant information could be extracted from analyzed images. This is peculiarly necessary when few images are available for analysis. A batch of surveies have proved the Gaussianity of the pixel image generated by CT scanners [ 9 ] – [ 10 ] . This consequence permits us to set up the stochastic image theoretical account and to carry on a statistical image analysis of CT images IV. MATERIALS AND METHODS In this paper, 20 high-dose thorax CT images supplied by the Radiologist staff of â€Å" G. Moscati † Taranto Hospital have been examined. In peculiar, our attending was pointed to chest scrutinies due to high frequence by radiotherapists look intoing chest pathology, every bit good as the good handiness of this type of images. In fact, in the thorax, CT is by and large better than medical imaging analysis such as MRI for the hollow entrails. Furthermore, lung is the lone organ whose vass can be traced without utilizing contrast media, and this simplifies the image amplification. All images ( 512 A- 512 pels ) were in Digital Imaging and Communications in Medicine format, which represents the criterion in radiology and cardiology imagination industry for informations exchange and image-related information. This standard groups information into information sets, including of import features such as image size and format, acquisition parametric quantities, equipment description, and patient information [ 16 ] . The examined images were acquired by agencies of a coiling CT scanner with the undermentioned acquisition puting: the tubing electromotive force extremum is 120 kVp, the tubing current is 375 ma, and the piece thickness is 7.5 millimeter. Image visual image was performed by utilizing the criterion windowing parametric quantities for thorax CT, i.e. , windowing centre of 30 HU and windowing breadth of 350 HU. Each image was corrupted by linear zero-mean white Gaussian noise to imitate a low-dose CT image. To this purpose, we have simulated the decrease in the tubing current degree by following an sum of noise in understanding with the consequences of old surveies about simulation of dose decrease in CT scrutinies [ 11 ] . To be more precise, we have used a degree noise ( standard divergence = 25 HU ) that about simulates the lowest tubing current degree ( 40 ma ) adopted in CT analysis. This value corresponds to the current degree recommended for paediatric thorax CT scrutinies [ 12 ] . Fig. 1 shows an illustration of an original high-dose thorax image. ] . To cut down the noise consequence, different low-pass filters have mostly been used in medical image analysis, but they have the disadvantage to present film overing borders. In fact, all smoothing filters, while smoothing out the noise, besides take high frequence border characteristics by degrading the localisation and the contrast. Therefore, it is necessary to equilibrate the tradeoff among Fig. 1Original CT image obtained with a high dosage of radiation. noise suppression, image deblurring, and edge sensing. To this purpose, a low-pass filter combined with an border sensor operator was proposed. In peculiar, Gaussian, averaging, and unsharp filters were tested to smooth the noise, whereas Prewitt and Sobel operators were used for border designation. The experimental consequences showed that the combination of Gaussian and Prewitt offers best public presentations. Successively, a nonlinear denoising technique has been tested, and its public presentations have been compared with the Gaussian-Prewitt filtering technique. Anisotropic diffusion is a selective and nonlinear filtering technique that improves image quality, taking the noise while continuing and even heightening inside informations. The anisotropic diffusion procedure employs the diffusion coefficients to find the sum of smoothing that should be applied to each pel of the image. The diffusion procedure is based on an iterative method, and it is described by agencies of the un dermentioned diffusion equation where Iti, J is the strength of the pel at place I, J and at the tth loop ; cN, cesium, cerium, and cW are the diffusion coefficients in the four waies ( north, south, east, and west ) ; parametersa?†¡NI, a?†¡SI, a?†¡EI, and a? »a?†¡WI are the nearest-neighbor differences of strength in the four waies ; and I » represents a coefficient that assures the stableness of the theoretical account, runing in the interval [ 0-0.25 ] . The initial status ( t = 0 ) of the diffusion equation is the strength pels of the original image. The diffusion coefficients are updated at every loop as a map of strength gradient. Normally, the two following maps were used for coefficient computation [ 21 ] : ( 2 ) where K is a control parametric quantity. The first map favours high-contrast borders over low contrast borders, whereas the 2nd emphasizes broad countries over smaller countries. A proper pick of the diffusion map non merely preserves but besides enhances the borders. This map monotonically decreases with the addition in gradient strength a?†¡I. The control parametric quantity should be chosen to bring forth maximal smoothing, where noise is supposed to be present at that place forward, it is possible to cipher K to happen the maximal value of diffusion flow ( hundred a? » a?†¡I ) and take it to be equal to the noise degree. This manner, the undermentioned K values are obtained for two diffusion maps ( 2 ) [ 23 ] : ( 3 ) where I?n is the standard divergence of the noise calculated in the noisy image background. The appraisal of the noise degree in a corrupted image is usually based on the computation of the standard divergence of the pels in the homogenous zone ( e.g. , background ) . For this ground, the pel indexes of the original image background, matching to the zones where there is no signal ( Ii, ,j = 0 ) , have been calculated. Then, these indexes are used to cipher the standard divergence in the noisy image. In the first estimate, we have supposed that the noise criterion divergence is changeless throughout the image. Therefore, to take into history the non stationarity of noise, we have calculated the K value as a map of local noise features. The noise is assumed to be statistically independent of the original image. We consider the differences in strength in the four waies, i.e. , ( 4 ) It is good known that the noise discrepancy of the amount of two independent noisy signals is the amount of the noise discrepancies of the two constituents. Therefore, it can easy be shown that the discrepancy of the noise is non affected by the operations in ( 4 ) , because the noise is assumed to be a white signal, i.e. , different pels are non correlated. Then, the noise discrepancies of I, DN, DS, DE, andDW are the same. To gauge the local noise criterion divergence, we consider a sub image of size M ( M = 2m + 1 ) , where the undermentioned relationship is applied: ( 5 ) It is possible to observe that the local mean I?D, I, ,j is taken into history. In fact, even if the planetary noise mean is zero, locally, the mean is normally nonzero. The estimated local criterion divergence is replaced in ( 3 ) , obtaining four K values for each diffusion map. The diffusion equation does non take into history the border waies. In fact, they are considered ever vertically or horizontally displayed. It is possible to better the public presentation of the diffusion filter by increasing the action of the filter on the waies parallel to the border and diminishing the filtrating action on perpendicular waies. To this purpose, is modified by adding new footings depending on the border way [ 12 ] , A suited mask of size N is used to pull out a sub image, and the upper limit of the strength gradient is calculated to happen the border way. The size N depends on the image belongingss. If N is excessively little, the figure of mask pels is non sufficient to verify if an border issues and to cipher its orientation. If N is excessively big, it is possible to pull out a sub array incorporating more than one border orientation ; in this instance, the computation of the maximal strength gradient produces wrong consequences. V. RESULTS To measure the consequence of noise add-on on the original images, the comparative RMS mistake eRMS was calculated as follows: ( 7 ) Fig 5 ( a ) loop 0 image where Io is the original high-dose image, I is the original image corrupted by Gaussian noise, and R and C are the row and column Numberss, severally. Experimental consequences have shown that this parametric quantity is, on Fig 5 ( B ) Iteration 1 image Fig 5 ( degree Celsius ) Iteration 2image Fig 5 ( vitamin D ) enhanced image loop mean, approximately 13 % .Successively, ( 7 ) was used to cipher the noise decrease obtained by using the proposed filtering techniques on the corrupted image. In this instance, in ( 7 ) , I represents the filtered noisy image. In a first measure, the filter obtained by uniting Gaussian and Prewitt filters was tested. This technique allows diminishing the mean comparative mistake to 10 % . Successively, the anisotropic filter was tested. Several simulations have been used to put up the filter parametric quantities. In peculiar, a first set of trials has been carried out to compare the public presentations of the filter obtained by ciphering the diffusion coefficients by agencies of the two maps ( 2 ) . The trial consequences show that the 2nd map produces somewhat better public presentations in footings of comparative RMS mistake. Probably, this is due to the belongingss of chest CT images, where the big parts are prevailing with regard to the countries with high contrast borders. Further simulations have been performed to place the figure of loops for the diffusion procedure. Fig. 5 ( a-c ) shows the average values of comparative RMS mistakes obtained in all filtering image trials versus the loop figure. It is possible to observe that, for an loop figure less than 4, eRMS monotonically decreases ; otherwise, eRMS monotonically grows. Therefore, three loops have been used in the filtering trials. Furthermore, several simulations have been performed to find the size of the two masks used to gauge the local noise criterion divergence and border waies, severally. The analysis of trial consequences has led to take a size M = N = 7 for both masks. Finally, the public presentations of the Gaussian-Prewitt and anisotropic filters have been compared. The experimental consequences highlight that, utilizing the anisotropic filter, it is possible to diminish eRMS to about 6 % . Fig. 5. ( vitamin D ) shows an illustration of the public presentation of anisotropic filtering and of filtrating obtained by uniting Gauss and Prewitt operators applied on a noisy image VI. Decision In this paper, an analysis of denoising techniques applied to CT images has been presented with the purpose of increasing the dependability of CT scrutinies obtained with low-dose radiation. First, the chief proficient parametric quantities act uponing the radiation dosage and their deductions for diagnostic quality were investigated. Successively, the chief causes of CT noise and its statistical belongingss were analyzed. Finally, some image filters to cut down the noise part were proposed. In peculiar, a combination of Gaussian and Prewitt filters was ab initio tested, obtaining a RMS of 10 % . Successively, a filtering technique based on anisotropic diffusion was applied. Several simulations have been carried out to take the best filter parametric quantities. This manner, it has been possible to diminish the comparative mistake to about 6 % .

Vertical Occupational Mobility of Labour and Organization

Vertical Occupational mobility of labour and organizational commitment; Banking Sector of Pakistan ABSTRACT The study of my topic i. e. vertical occupational mobility of labour and Organizational commitment comes under Human Resource Management (HRM). HRM itself by its name describes that it is an approach of people working in an organization which play an important role in achieving organization’s objective. This subject area basically helps in managing workforce to acquire maximum efficiency.The Human Resources Management includes a variety of activities such as whether to use independent contractors or hire employees, recruitment, time management, workforce planning, training and development, performance appraisal etc. There are two type of labour mobility i. e. geographic and occupational mobility. Geographic mobility is defined as changes in location of workers across physical space which is further divided into two parts i. e. short distance and long distance moves.Occup ational mobility is defined as changes in location of workers across asset of jobs. This research will help managers and policy makers to know how vertical occupational mobility and organizational commitment are related. This research will identify those factors which lead to vertical occupational mobility which then affects commitment of an employee with an organization. Before segmenting the labour market policy makers will have an idea before that what will be its effect to organizational commitment. STUDY OBJECTIVES 1.To test the proposition that wage gaps among employees within an organization affects task and technology of an organization and has significant/insignificant impact on organizational commitment. 2. To test the proposition that job performance of an employee plays an important role in organizational development (task and technology) and has significant/insignificant impact on organizational commitment. 3. To test the proposition that distributive justice affects or ganizational culture and has significant/insignificant impact on organizational commitment. 4.To test the proposition that Human Capital Investments affects the organizational strategy of an organization and has significant/insignificant impact on organizational commitment. 5. To test the proposition that mobility attitudes affects organizational behaviour of an organization and has significant/insignificant impact on organizational commitment. 6. To test the proposition that skills of an employee affects organizational development (task and technology) of an organization and has significant/insignificant impact on organizational commitment. LITERATURE REVIEWOccupational Mobility: â€Å"Occupational mobility is defined as the fraction of currently employed individuals who report a current occupation different from their most recent previous report† by Gueorgui Kambourov and Iourii Manovskii (2004). Nachum Sicherman & Oded Galor (1990) in their research describes occupatio nal mobility as an important part of worker’s career. When a person has high experience he is likely to have occupational mobility within the organization in terms of promotion. Schooling plays an important role in upward occupational mobility.It also describes that when workers expect high probability of promotion in a firm and they are not promoted, mostly they quit the organization. Gender based Occupational Mobility Shirley Dex, Kelly Ward & Heather Joshi (2006), in their research on women’s place and their workings in labor market, indicates that downward occupational mobility of labor among women has decreased after their first child birth as compared with previous generations according to Women and Employment Survey (WES). Occupational and Geographical Labor MobilityLarry D. Schroeder. (1976) studies the interdependence between geographicaland occupational mobility using two data sets (samples). One data set is of maletaxpayers in Winconsin during the period 1947-59 which states that inter-country mobility and occupational mobility are not independent when age differences are accounted. The second data set is of 1970’s Census of Population which resulted that occupational mobility and inter-country mobility are not independent when accounted for different age and sex groups.Larry D. Schroeder. (1976) created an occupational mobility matrix by observing mobility patterns of non-movers and interstate movers of United States (observation period is five years or more), after which it was evident that occupational and geographic mobility are affiliated which each other. He further states that manpower planners must keep this relationship in mind when they project the responses to their strategies to stimulate occupational and inter-state mobility. Occupational Mobility and Wage InequalityNachum Sicherman & Oded Galor (1990) states that if a wage profile difference across individuals in a firm is found workers will change their oc cupation or quit from that specific firm. Furthermore, Gueorgui Kambourov and Iourii Manovskii (2004) in their study indicate that occupational mobility and wage inequality are interrelated. They developed a general equilibrium model which resulted that increase in occupational mobility is 90% because of the significant increase in wage inequality over the time. RESEARCH DESIGN RESEARCH TYPE The type of this research is applied which means to undertake investigation to acquire new knowledge.Applied research is directed mainly towards a specific practical aim. This research is not carried out just for the sake of knowledge; it will also help to solve practical problems. In this case the research identifies the factors which lead to vertical occupational mobility in commercial banks of Pakistan in relation to employees’ commitment with the bank. DATA TYPE AND REFERENCE PERIOD Data type used in this research is primary in nature. Surveys through questionnaire will be carried out in form of personal interviews which will be attached with APPENDIX.This survey will be conducted at various managerial levels in different braches of various banks. These managerial levels include branch managers, floor managers, team managers, area sales managers, relationship manager, assistant managers, operation managers, processing officers etc. The banks in which this survey will be carried out are Dubai Islamic Bank, Standard Chartered Bank, ABN-AMRO, Faysal Bank, Muslim Commercial Bank, Bank of Punjab and Bank Alfalah Limited. The reference period of this survey will be April, 2010 RESEARCH HYPOTHESIS 1.H0: To test the hypothesis that wage gaps among employees within an organization affects task and technology of an organization and has insignificant impact on organizational commitment (H0: ? 1 = 0) H1: To test the hypothesis that wage gaps among employees within an organization affect task and technology of an organization and have significant impact on organizational com mitment (H1: ? 1 ? 0) 2. H0: To test the hypothesis that job performance of an employee plays an important role in organizational development (task and technology) and has insignificant impact on organizational commitment (H0: ? = 0) H1: To test the hypothesis that job performance of an employee plays an important role in organizational development (task and technology) and has significant impact on organizational commitment (H1: ? 2 ? 0) 3. H0: To test the hypothesis that distributive justice affects organizational culture and has insignificant impact on organizational commitment (H0: ? 3 = 0) H1: To test the hypothesis that distributive justice affects organizational culture and has significant impact on organizational commitment (H1: ? 3 ? 0) 4.H0: To test the hypothesis that Human Capital Investments affects the organizational strategy of an organization and has insignificant impact on organizational commitment (H0: ? 4 = 0) H1: To test the hypothesis that Human Capital Investme nts affects the organizational strategy of an organization and has significant impact on organizational commitment (H1: ? 4 ? 0) 5. H0: To test the hypothesis that mobility attitudes affects organizational behaviour of an organization and has insignificant impact on organizational commitment (H0: ? = 0) H1: To test the hypothesis that mobility attitudes affect organizational behaviour of an organization and have significant impact on organizational commitment (H1: ? 5 ? 0) 6.H0: To test the hypothesis that that skills of an employee affects organizational development (task and technology) of an organization and has insignificant impact on organizational commitment (H0: ? 6 = 0) H1: To test the hypothesis that that skills of an employee affects organizational development (task and technology) of an organization and has significant impact on organizational commitment (H1: ? ? 0) CONCLUSION This research analyzes the relation between vertical occupational mobility and organizational co mmitment. The study will provide an additional dimension that vertical occupational mobility does not affect organizational commitment directly; organizational development is an intervening variable between them. Multiple linear regression and parametric test of significance (t-test) may be used as a tool to find out relationship between the variables i. e. vertical occupational mobility and organizational commitment.If the chance of getting promoted for an employee in a bank is high he is likely to be more committed to the bank. Finally, if the working conditions (job safety, peer pressure, internal environment of bank etc) in a bank are favourable employee will be more committed to the bank. DIRECTION FOR FURTHER RESEARCH Due to time constraint and limited resources sample size may be small and survey will conducted in banks of Lahore only. In further research other dimensions of vertical occupational mobility and organizational commitment will be discussed including the interveni ng variable between them i. . organizational development. Furthermore, survey will be carried out in all the banks of Pakistan which will enhance the result of our analysis. Future research may investigate the factors which lead to vertical occupational mobility in telecom sector of Pakistan in relation to commitment of an employee with the organization. The reason why i selected the Banks of Pakistan is, I have some personal relations with some of the employers working in banks in Pakistan. So, collecting data would not be a problem for me.References: Gueorgui Kambourov and Iourii Manovskii. 2009). Occupational Mobility and Wage Inequality. Review of Economic Studies. 76 (2), 731-759. Nachum Sicherman & Oded Galor. (1990). A Theory of Career Mobility. The Journal of Political Economy. 98 (1), 169-192. Shirley Dex, Kelly Ward & Heather Joshi. (2006). Changes in Women’s Occupations and Occupational Mobility over 25 years. Women and Employment Survey. 1 (1), 18-24. Larr y D. Schroeder. (1976). Interrelatedness of Occupational and Geographical Labor Mobility. Industrial and Labor Relations Review. 29 (3), 405-413.

An Agile Methodology and a More Traditional Approach Essay

An Agile Methodology and a More Traditional Approach - Essay Example I have categorized these factors into project size and duration, the risk involved and people.   One major shortcoming of the agile approach is project size. Project size comprises of elements such as the budget of the project, the project’s duration and the organization of the project team. A large team or huge budget means that the project is big and therefore requires more resources, workforce and general coordination of all these elements. The traditional approach to project management methodologies aids these process by providing plans and facilitating more detailed documentation for better advances communication and ease of coordination.   According to the book, ‘Project management fundamentals: key concepts and methodology’ â€Å"There is a limit to the size of the problem that can be solved with a given number of people† (Haugan, 2011). Haugan goes ahead to show the existing relationship between methodology and communication. A cording to him, the level of methodology rises with an increase in the number of people. The mobile phone company seems to have a number of stakeholders in the management of the project, therefore, in this case, I would advise ten to use the traditional approach. However, if the people involved are less than forty, they should consider using the agile approach. When it comes to making a decision in regards to project duration, since the project needs fast completion, it is advisable for the mobile company to use agile methodology because traditional methodologies involve lengthy outputs (Goodpasture, 2010).   The company also has to consider customer adaptability to the new product as another great factor in deciding what approach to use. In the agile approach, the customer has the ability to evaluate the progress of the software and alter the direction of the software development.

Reaction paper 6 Article Example | Topics and Well Written Essays - 500 words

Reaction paper 6 - Article Example The once famous off shoring and outsourcing strategies are not as beneficial to the companies as it used to be. Companies like Ford motors are reconsidering closing their subsidiaries located in the foreign countries (Here, there and everywhere par. 4-15). The reason for this major reorganization is the constantly increasing cost of labor in countries that once provided the cheapest labor in the world. The increasing cost of labor in countries like China deprives the companies that have their existence in China, an opportunity to generate high revenues. Second, most companies have realized that it is highly risky to produce in a foreign country away from the major market target. The disadvantage this creates is a low response to the change in consumer needs due to the extended time between acquiring the information and implementing a strategy to respond to the consumers needs. This renders most companies less competitive. Third, the off shoring has another side effect that is the increased transportation cost due to shipments made over a long distance. Fourth, the distance proved to destabilize the supply chain of most companies. The named emerging pitfalls of off shoring have forced most companies to move their operating location bac k home. This major reorganization also applies to the service industry. This trend is likely to cause an explosion of job opportunities in the U.S, thus increase the employment rate. Therefore, the U.S job market could run short of employees in the short-term (Here, there and everywhere par. 4-15). There is a heated debate about the effect of technology on employment. Some argue that the increasing sophistication in the technological environment reduces the level of employment as computers and robots replace human labor. This section of people justifies their point by sitting the increase in productivity levels in the U.S while the unemployment rates decrease. Another section of people with a

Trials and tribulations of e-learning and distance learning within Essay

Trials and tribulations of e-learning and distance learning within higher education - Essay Example Fortunately enough, there have been radical developments in Information and Communication Technology (ICT). Computer technology has scaled new heights in terms of processing speed, storage and display; the Internet and the World Wide Web (WWW) has made it possible for content to be made available at any time, anywhere in the world. The requirement for faster knowledge acquisition and dissemination and the rapid developments in ICT have converged to lead to the development of what is known as e-Learning and Distance Education. â€Å". . . a wide set of applications and processes allied to training and learning that includes computer-based learning, online learning, virtual classrooms and digital collaboration. These services can be delivered by a variety of electronic media, including the intranet, internet, interactive TV and satellite.† Distance Learning lays more emphasis on the geographical distance or separation between the knowledge disseminating agency and the student. The concept of distance education is not new. Imparting education by despatch of course material through the postal service or snail mail, was the earlier form of distance education which has now metamorphosed with the application of electronic technology. Desmond Keegan (1995) defines Distance Learning as resulting from the technological separation of teacher and learner which frees the student from the necessity of travelling to â€Å"a fixed place, at a fixed time, to meet a fixed person, in order to be trained.† As far as dissemination of educational content through electronic technology is concerned, e-Learning and Distance Learning can therefore be considered to be the same. For the purpose of this paper, e-Learning and Distance Learning are used interchangeably. e-Learning delivery can be synchronous or asynchronous. Synchronous delivery implies an online or live

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What do you see as the biggest threat to our national security and how would you eliminate or minimize this threat - Essay Example Terrorism always stems up in the weakest of classes within a society. Its infancy is thus bred and nourished in the lowest of classes within the culture. This weak class in a third world nation is in reality the masses. What people think about the form of government is really given an air of indifferent experiences when terrorism starts to crop up all of a sudden. This creates a feeling of hatred for the governmental institutions as well as the people at the helm of affairs, i.e., the ones who are generating the policies and are running the government. Quoting the example of the super power and the most powerful nation in the world, United States of America, it can be easily said that there are two known groups that are terrorizing its form of government – these are the Islamic quarters and the Christian identity within the community that is being supported wholeheartedly by almost 80 percent of the American nationals. America today is in a fix. Its government is marred by terrorist activities, both in and out of the country. As it is the most powerful nation of the world, thus handling the state of affairs of different countries also lies on its shoulders. It must be remembered here that this handling must be from a friendly stance, which aims to assist rather than being of a forceful and tyrant nature. It should in no way take over the mission of changing the government at a given time in a particular country. This is so very true for a nation like Iraq as well as many others where USA has made every effort possible to ta ke control of their territories by sheer strength and might. The result of this force is that people, not only in the American colonies but also of the outside world, have started to have a sense of hatred for the US government and its policies. This is apparent in the present times of American government whereby it had to take these steps due to some mistakes of their present as well

Business Research and Writing Paper Example | Topics and Well Written Essays - 3000 words

Business and Writing - Research Paper Example The purpose of this report was to evaluate the factors that must be considered before expanding the business on foreign soil. To evaluate the factors, the study focused upon taking the scenarios of other electronic organizations that geographically expanded their business without any difficulties. The thorough investigation of similar businesses led to an understanding the organizations must consider opportunities and growth prospects before expanding outside national borders. This can be clearly witnessed through the expansion of Sony. Not only did Sony focused upon the opportunities, but the company also held the confidence to succeed in the given market conditions. On the other hand, the case of Telefonica revealed that rather than focusing upon the opportunities, the Spanish company focused upon evaluating the similarities within the institutional and cultural characteristics in Latin America. Once it understood that both the countries shared similar characteristics, it expanded internationally despite the several criticisms against the geographic expansion. Lastly, the case of Mouser Electronics revealed that the evaluation of demand must be considered before expanding the business internationally. ... The products offered by the company have significantly enhanced the convenience factor of the customers, while providing the customers with additional value in their lives. To continually remain ahead of the competitors in the electronic market, Company G has always focused upon the offering of its competitors (i.e. the leading companies). This is primarily done to provide the customers with the best possible alternative in the market at comparatively lower cost than others. By assessing the tremendous demand of mobile phone and smartphone chargers in the market, Company G has introduced its own brand by the name of ‘ChargeOn’. The specialty of this charger lies within its convenience and small size. Within just half an hour, ChargeOn can charge any mobile or smartphone battery completely, while ensuring the maximization of battery life to significant level. Similarly, ChargeOn is a special charger that is water resistant. To perfectly meet the demand of the customers in the electronics market, the charger will be available in three ranges; standard USB jack, micro USB jack and mini USB jack. With outstanding opportunity to expand geographically, Company G has selected Canada for the expansion. The objective of this assignment is to evaluate the expansion of the company into Canada’s electronics market. To do so, the cases of other electronic organizations are taken into account to assess the factors that were considered before the expansion. A total of three cases have been evaluated. This has helped in the evaluation of best practices and factors that must be understood to significant level. The assessed information will then be used to help Company G to expand geographically to meet the needs of the customers through

Researching a career Essay Example | Topics and Well Written Essays - 500 words - 1

Researching a career - Essay Example A typical job of an accountant is an 8:00 a.m. to 5:00 p.m. routine schedule, Mondays to Fridays, or a traditional 40-hour per week full time position. A typical day would involve the following activities: working in front of the computers, processing relevant accounting information, communicating with peers and superiors, preparation of financial reports (including encoding, updating, forecasting), solving problems related to accounting, and maintaining close interaction and collaboration with other stakeholders in the organization (Summary Report for Accountants). The education requirements for this career are: a bachelor’s degree in accounting or business administration. Passing board examinations to become a Certified Public Accountant (CPA); and certifications or licenses sought from various accounting organizations and agencies, such as the: Institute of Management Accountants, Institute of Internal Auditors, and Information Systems Audit and Control Association, to name a few. Accordingly, the prospects for this career is optimistic: â€Å"employment of accountants and auditors is projected to grow 13 percent from 2012 to 2022, about as fast as the average for all occupations† (Bureau of Labor Statistics: Job Outlook par. 1). This was corroborated by information from the O*Net Online that indicated average growth prospects ranging from 8% to 14% for the years 2012 to 2022 (Summary Report for Accountants). The most challenging parts of the career would be during times of audit; when the organization they serve is being monitored, evaluated, and reviewed by external auditors to verify the accuracy of the financial reports being disclosed. Likewise, it was also noted that â€Å"longer hours are typical at certain times of the year, such as at the end of the budget year or during tax season† (Bureau of Labor Statistics: Work Enviroment par. 2). The most rewarding things about the career include being

Nature and Characteristics of a Marketing Plan Research Proposal

Nature and Characteristics of a Marketing Plan - Research Proposal Example According to Longenecker et al. (2005, p. 295), after a marketing plan is presented in written form, it serves as an orientation for the achievement of coming operations. Needless to say, a marketing plan permits the marketer to penetrate the marketplace with an awareness of opportunities and challenges. On the other hand, a business plan gives a wide preview of the organization, which includes the employees, geographical location and goals and missions (Pride et al 2011, p. 301). The business plan provides lenders and creditors with essential information to establish whether the business is feasible, financially stable and in a position to bring profits. Just like a marketing plan, a business plan gives the strategy of value generation (Pride and Ferrell, 2012, p. 342). Marketing Plan Structure and Elements A marketing plan can be offered in diverse ways. Many organizations require a printed marketing plan since a marketing plan is big and can be multifaceted (Pride and Ferrel, 2006, p. 253). Information about the task and action obligations may be misplaced if transmitted in words. In spite of the marketing plan presentation approach, some elements are frequent in most marketing plans (Payne, et al., 2011, p. 276). They include â€Å"defining the business mission, performing a situational analysis, defining objectives, delineating a target market, and establishing components of the marketing mix† (Pride and Ferrell, 2012, p. 332). Additional components contained in a marketing plan include â€Å"budgets, implementation timetables, required marketing research or elements of advanced strategic planning† (McDonald and Wilson, 2011, p. 312). According to Walker et al. (2005, p. 156), choosing a substitute to follow is dependent on company viewpoints and traditions. The selection is also dependent on the instrument used to make the resolution. Organizations have one or two viewpoints when they anticipate profits. They either trail proceeds immediately or aim to amplify their market share and then trail the earnings (Knight, 2004, p. 167).

Reclassification of marijuana Research Paper Example | Topics and Well Written Essays - 750 words

Reclassification of marijuana - Research Paper Example All desirable effects of cannabis like euphoria, sense of pleasantness, more perceptive feelings and other disappear within a couple of hours after cannabis was used. Though it is a light drug and if talking medically in fact is not even a drug, it has some bad effects. These bad effects are usually of long-term and depend on the regularity of smoking cannabis and the amount of product smoked. Among negative long-term effects there are loss of concentration, slow reaction, sleepiness, inactivity and passive reaction towards the irritants of the environment which is called apathy. However these negative effects do not have somehow significantly negative influence and they appear only if cannabis is used too regularly and in huge portions. It is also clinically proved that without further using of cannabis such negative effects vanish with no trace of them. There are no inconvertible effects of cannabis and no direct damage to human organism (Goode 2007). Despite peacefulness and harmlessness of cannabis as a psychostimulant or anti-depressant its production and distribution is considered illegal in most countries. The reason of that is that cannabis is not produced by special manufacturers and cannot be taxed because of the easy ways of its cultivation. Another reason is bad influence of cannabis on the activities like driving and working. Nevertheless, cannabis is clinically proved to be a lot less harmful than alcohol or tobacco. The main advantage of legalization of marijuana for the government is an extra tax income. Also very significant is the fact that in low developed countries young people who just want to spend their time in a more interesting way will not be punished inappropriately for the keeping and using small amounts of cannabis while often such individuals are unfairly called junkies and addicts which gives them bad publicity. Progressive western countries developed a legal term â€Å"Light Drug†

Marketing Analysis on Google Inc Essay Example for Free

Marketing Analysis on Google Inc Essay With the objective of â€Å"To organize the world’s information and make it universally accessible and useful† (Google, 2012), Google expands its business to strive towards becoming the leader of internet-related provider, in particular in Internet research and advertising technology. The company has expanded nationally and globally, providing its search service in a large number of different languages and countries through its own unique strategy. The report starts with a discussion about the market Google is operating in, how Google smartly manages its internationalisation and globalization strategy according to its own market position in different stage. Followed by the comment on whether its diversification strategy appropriate across the whole international market. The report then will evaluate this strategy mainly focus on the aspect of the potential to damage its own brand, especially based on the case of their failure expansion in the Chinese market. Then the report will look at impact for the market as Google fully enter the Android market, Google’s business model in terms of reating revenue will be described and processed by the critique of whether the model would be sustainable in the long term. The report finally will define the market Google operate in and how it enters into android market will be explained in detail. Additionally, there are some recommendations provided in terms of its sustainable development through the whole report. ? Defining the market which Google Inc’ operates in? The market in which Google operates in is collaborative and interactive; Google has acquired and merged with different companies, which have given it a competitive edge over other firms. It recently acquired Motorola and this brought a lot of speculation as to whether it could handle the hardware business without any prior experience or necessary skills According to the case (Tangirala and Debapratim, 2012), Google had no skills in the supply chain, monitoring physical stock or achieving efficiencies. However such acquisitions have benefited Google because it has been able to have more reach as it can now target mobile users with the new hardware business. Other companies it has collaborated with are HTC and T-Mobile on implementing the Android platform. Competition The environment is also quite competitive. Having to face giants like Apple, Microsoft and Facebook means that Google has to be highly adaptable and maintain their market share by being more aggressive in their marketing strategies. (Tangirala and Debapratim, 2012), Google says that their acquisition of Motorola will be able to intensify the competition. Motorola’s purchase will fully bring Google into the mobile market as they will now have hardware for their operating system Android, Also Motorola will strengthen the patenting of Google as they have more than 17,000 patents in their name. Apple and other mobile providers might feel threatened by this move. (Rusli and Miller, 2011) Diversification More to this, Google has not focused on its core business of being a search engine rather it is diversifying and looking for new opportunities for growth. Google has expanded into other segments such as maps and Google scholar, in the communications section there is Gmail and an enterprise segment where cloud computing and Google docs are involved, social networking among others. This means that Google is not only able to reach a wider audience but that it is able to spread risks. Diversification means that in case one area of their business fails they have an alternative to rely on. (Tangirala and Debapratim, 2012) Innovation Google’s survival could be attributed to its highly innovative structure. It has a culture of being innovative and an atmosphere that encourages employees to bring new ideas and creativity. However, Google must keep on innovating in order to outdo their competitors and to keep at pace with the changes in the highly volatile global environment (Tangirala and Debapratim, 2012) Infrastructure Together with all the companies that Google has acquired, they also have data centers and servers which it uses to create its web presence and to store information. These infrastructures increase reliability and make information access faster. Google Inc’ had a total of 90,000 servers by 2010 and they invested heavily on technology this gives Google a good platform. Pg. 4 Some of it is virtual for example cloud computing. (Tangirala and Debapratim, 2012) ? What’s internationalization and globalization strategy? In which way Google is going? Internationalization strategy is a development strategy that enterprises want to offer their products and services outside their home country, it usually reflected in the form of greater existence in different locations around the world. That is why internationalization also refers as international expansion (Stephen and Karin, 2002). Internationalization strategy is a development planning during the process of internationalized operation and management, which is designed to give the assistance of improving company’s competitiveness and environment adaptability. Corporations have adopted this strategy view overseas market separately. They treat the markets differently due to various markets’ features. Globalization strategy refers to the procedures of global integration, which incorporate the international operations and markets into a united strategic entity (Stephen and Karin, 2002). Corporations that use this strategy are generally powerful multinational enterprises, they attempt to monopolize markets in their own industries. However, if using this strategy inappropriately, it is more likely to have a detrimental effect on the whole company. The merit of globalization strategy is that companies can concentrate their efforts in building competitive advantages by leveraging capabilities and coordinating activities through boundaries. Which like a double-edged sword, the demerit is that it is hard to coordinate between each subsidiary as well as between headquarter and subsidiaries, because each host country has their own business characteristics. According to the collected evidences Google tends to be relying on the globalization strategy. To begin with, as mentioned above, one reason for companies adopting a globalization strategy is that they want to monopolize the market in their own industry. Definitely, Google achieved this goal. In October 2011, Google accounts for 82. 4% of the worldwide desktop search engine market share. Furthermore, in 2008, Google shifts its international marketing structure form representation offices to Research and Development center, and then to partnerships with other enterprises, which reflected that Google gradually integrated the competitive advantages from the alliance partnership and improved its own capabilities (Ronen, 2009). In addition, Google has many RD centers worldwide. For instance, if the software was RD in Israel, this software is not only specialized in Israel market, but also launched globally by using different languages. Therefore it is clear that Google did not focus on localizing their products or services for different markets nowadays. Finally, globalization is focusing on building united competitive advantage. In order to keep its competitive edges, Google transfers and share outcomes of technology innovations within various RD centers, and with alliance partnerships to connect the operation nd management activities from different counties and locations. Google’s retrieval from china, impacts upon globalization plan. According to the list of info-facts (2012), China is the second most powerful country in the world. And in Fleming’s (2010) report, â€Å"U. S. , China, and India will be the three most powerful countries in 2025†. These illustrate that China is a hugely influential nation around the world. Moreover, China has more than 500 million internet users (Efrati Chao 2012), and the number is still increasing. China is a market which cannot be ignored. Google’s retreat from the Chinese market has definitely impacted upon Google’s overall global expansion strategy. Most of the Asian countries have strong regional relationship and China has a widely impact on them. As we all know, eastern countries are in high context cultures, but, Google is from a low context culture which is totally different from high context culture. Their ways of running a business are quite different. It seems that if Google cannot operate successfully in China, it cannot operate well in other Asian countries either, such as Japan and Korea. And this will deeply impact its global expansion strategy. As the picture (adapted from Chardonneau’s slides) shown in appendix 1, Asia owns the biggest internet market, and Google’s coverage in Asia is so weak. If Google still wants to achieve its global expansion strategy, it has to come into the Asian market and first of all, Google needs to solve the problem in China. In fact, Google’s quit in China offers its competitors a good opportunity to enter into the Chinese market. After all, not all the international companies are unable to handle the operation problems in China. Since Google announced its retreat, its market share has declined 5% and its biggest competitor in China, Baidu has increased by 50% (Powell 2010). Other internet companies like Microsoft, Sohu and Tencent where all benefit from this great opportunity which offered by Google (Powell 2010). Cultivating your competitors will obviously diminish your own benefits. More and more powerful competitors will absolutely hamper Google’s global expansion. In addition, they need to keep putting efforts to the beta test before they aunch any new products into new market, especially in the Asian market. It needs to customize it according to different market to satisfy local consumers. As discussed above, one of the main reasons why Google failed in the Chinese market was because it did not use ICP, which is a compulsory for all websites operating in China (Zhou, 2009). ? Diversification strategy working in the international market The multi-diversification strategy is generally appropriate a cross the whole international market. This strategy is being used in different markets, while the only difference is whether it more focus on direct-diversification or indirect-diversification that depends on the intensity of competition on the core products. Briefly, since 2004 Google’s endeavor mainly focuses on encouraging innovation by bottom-up through the whole company. It acquires innovative companies to diversify into new areas or to add value to existing technologies and services (Kotelnikov, 2012). From â€Å"personalized web†, â€Å"Google News†, â€Å"Website Optimizer† to acquire technology to put up online display and banner advertisements by buying out â€Å"DoubleClick†. Followed by the direct diversification, Google, starts to expand its new product line through indirect diversification strategy. For instance, Google enters the social networking space through launching â€Å"Orkut†, â€Å"Google Checkout† then was launched as a payment gateway for online buyers and â€Å"Google Chrome† which is a representor of a desktop browser, see appendix one. Firstly, in the current global market, Google’s diversification strategy take the development of its core products as a priority. It makes a great contribution on perfecting its core competencysearch engine, which is the most profitable product. Additionally, it also increases the reputation of â€Å"innovation† for Google all over the world. Multi-products line adds more values for the consumers will become the main competitive advantages for Google in the long-term in the international market. Therefore, the benefit of diversification strategy is to protect current market share and attract potential customers by World of Mouth. Particularly, Google launches early nd often in small beta tests before releasing new products into the market, with many markets becoming more and more competitive as a result of new competitors from global or deregulated markets, those who innovate best will win in the future (Kotelnikov, 2012). Secondly, while even through the company put great efforts to add more value on its core products, the competitors also come up with substitute products, for example, â€Å"Powerset† from Microsoft and â€Å"Search Monkey† just launched by Yahoo attack the weakness of Google, providing a much flexible search engine. Google needs to add up more new product lines to create and exploit economies scope. In particular, â€Å"Baidu† whose market share in China is up to 78. 3%, while only 16. 7% of â€Å"Google’s Hong Kong Site†(Baidu, 2012). Google can use its direct-diversification strategy, which pays attention on internal growth of search engine to increase its market share in the market, which doesn’t have a strong competition, such as Australia. The indirect diversification strategy should be used in the market that already has some strong competitors such as China, Korea. It is certain that the risk of this diversification strategy is there is a huge investment in the new businesses and the majority of the new businesses haven’t started making profit for Google. However, take current global market trend into consideration, the strategy will work in the long term in the international market. If we look closely at year 2009, revenue from ads on their sites accounted for 83% of the total. Compared to 2008, this item represented 90% of Google’s total income. Nevertheless, the growth rate of these â€Å"windfall† is, so far, relatively modest (Sebastian, 2010). Thinking of Google, what product stands out? But are there too many? Is Google too ubiquitous now is an arguable question in recent years? â€Å"I think that, ultimately, we do have too many products and we need to condense them,† Marissa Mayer, Google’s VP of Search, said Friday at the SXSWi conference in Austin (Matt McGee, 2011). According to the map of Google’s product in the appendix, Google products now covered in many different fields such as search engine, social network, music, mobile system etc. But there is people say As Google Becomes More Ubiquitous, They Get More Sloppy (Jeff Y, 2012) Google is taking information from almost all of your Google services (Tsukayama, 2012). It was very serious privacy issue and been intensely discussed. Google makes its money by selling yourself; by knowing where you live, what videos you like watching, and your entire search and surfing history, Google sells targeted advertising to the tune of tens of billions of dollars per year. Selling you is 96% of Google’s revenue stream. ( Anthony, 2011). Google was not obligated to pay a fine for doing so but the brand was damaged to some extent. Google also faces the risk from failed product or services. It comes down to having too many things going on at once. At Google, quality control is slipping. (Jeff Y, 2012). For example, Google lunched Google Buzz in February 2010, it was considered a threat to Facebook and twitter but its been shut down very soon in November 2011 by Google because of the lack of users and the late show in the market compare with twitter. The failure of Google buzz damaged not only the real money but also the trust and confidence of consumers toward the brand. (Rob, 2010) Besides, with too many successful products, customers may lose what the brand Google really represents which is also a risk of brand damage. Were very aware that our business is based on the trust of users and if damaged then thats the worst thing we could do. The new privacy director said. (Google, 2010) But will all these factors really hurt Google? The answer is uncertain. As we can see from the Googleland map in appendix , Googles main product is always the search engine and they use all the other products to support it. Today, with approximately 70 percent domination of the global search market, the omnipotent, omniscient, omnivorous and ubiquitous Google keeps upping the ante to stay on top of the search engine game. (Callari, 2012) Therefore some people argued that as long as people still use and trust the Google search engine, the Google brand will not be hurts seriously. Google’s foray into Android market, all around impact. In this section, we will focus more on Google’s capability after it has bought Motorola and gain access to becoming one of mobile phone providers with its own Android OS. After Google has bought Motorola, there are a few implications to mention here. First of all Google will be the owner of all patents from and therefore will be of a great support for Google when their mobile phone enters the market where Apple is a dominant player (Reisinger, 2011). During the launch of a new phone company is most likely to be sued by their competitor arguing over the originality of the phone. Therefore after having Motorola as a patent support Google may save a lot of money in this aspect. Secondly is that Google now has a capacity to create and manufacture their own mobile phone and tablet PC. The benefits of buying Motorola also extends to the field of hardware that Motorola has been in for sometimes, what Google has bought to it self is the hardware manufacturing ability, ranging from TV top box, internet TV to internet router and live stream (Bryant, 2011). Therefore again apple will have to be careful since now Google has a potential to fight Apple not just in the field of mobile phone but also as a TV top box provider i. . Google TV (Purdy, 2011). Thirdly it is not clear that when the new Motorola, Google phone is released, it will come with the newest Android OS or not. But move to buy motorolla to gain access to manufacturing capability can really affect Google’s android mobile partner. One clue to this argument is current news about Samsung, which has been Google’s main Android phone provider, has announced that its mobile phone in a short future will also feature the windows operating system (The Sydney Morning Herald, 2012). Although the news said it was all about Samsung providing more variety to the consumer, but it can also be thought of an uncertainty avoidance move by Samsung who might feel an aggressive move by Google coming into the hardware market. Perhaps besides Google and Motorola as the two winners from the incident, Microsoft surprisingly might gain benefit from this incident (Wortham, 2012). This move from Google is actually what Microsoft is hoping for because besides Google, the only well know non-phone maker operating system is the â€Å"windows 8† from Microsoft. The moment of changes to watch out for is the time that Google’s partners feel that they are indeed competing against Google instead of having Google as their partner (Wortham, 2012). Microsoft windows 8 here will then act as a preferable alternative operating system for those ex-Google’s partners to adopt. So what will happen in short-long run for the market? In the short run it will not change much because the majority of the mobile phone relies on Android OS. Breaking off partnership with the OS they rely on is really not a good idea in the short run. Also since by law after closing the deal that Android will still remain free for another five years (Waugh, 2011). In the long run the story may be entirely different. It is expected that mobile phone manufacturers may start thinking about an alternative plan according to Google’s moves. If Google still keeps its promise that buying Motorola is just for its own defense, then it is still a great idea to have such a big company as your support (Wortham, 2012). How does Google create revenue? To scrutinize the business model of Google Inc, one impressive feature in this model is that Google offers free resource to the end user. Analyzing the reasons behind it, Google’s philosophy is to share information universally and make it accessible globally (Google, 2012). Thus, the characteristic of free is a necessary catalyst which accelerates Google to become the largest search engine company around the world. By doing this, advertisers have become the main income rather than the end users.

Revolution on British government and society Essay Example for Free

Revolution on British government and society Essay It is not so much the events of 1688 that constitute a revolution as the subsequent changes in the constitution that show a transformation in the nature and ideology of government. There was no internal uprising, no civil war and most importantly, the succession of William of Orange and his wife Mary to the English throne was authorised by a Convention, acting in lieu of parliament in the absence of King James II. Indeed it could be argued that this was not a revolution at all, if James departure is to be interpreted as his abdication. Contemporaries, keen to replace the unpopular, Catholic monarch with a man who was seen as a deliverer from popery and slavery, reasoned as such. In actual fact James never did renounce his claim to the throne. Fleeing London in the dead of night, he took with him The Great Seal, traditionally held by the monarch and dropped it in the Thames and he burnt the writs that were to call anew parliament. He would later attempt to recapture his crown, rallying support in Ireland to prepare for an invasion that was to fail. But whether or not this dynastic change, made by those who, in theory, did not have the authority to do so, is enough to deserve the title revolution, what cannot be denied is that this marks the end of the era of the absolute monarch. Williams Declaration of Rights, which was to become statute within a year, echoed Lockean ideas of sovereignty, supporting a parliament that was to keep check on the authority of the monarch and protecting Rights and Liberties of the people. No King or Queen thereafter would be able to rule as James or Charles had done before them. In the years following the revolution a system of government working through the authority of the executive Privy Council and the houses of Lords and commons, headed by the monarch soon evolved into a working body that formed the basis of what we still have for government today. By the 1720s the way Britain is ruled had been turned around, but the changes cannot be solely accredited to the events of 1688. When William invaded England he had European motives at heart. He was keen to avoid a union of France and England that would be a threat to the Protestants of the Northern and Germanic lands. He was aware of James unpopularity as a Catholic ruler of an overwhelmingly Protestant nation and he sought to take advantage of this to try and win allies. He expected to meet with resistance and had prepared and army of troops, but James was deserted by the little support he had to begin with in the face of danger, eventually even by his closest advisors and his own sister. William toured England for four weeks, propagandising himself as a saviour from James evil counsellors, who had challenged the laws, liberties, customs and religion and wanted to revive Catholicism. He arrived in London and in the absence of the monarch the city was occupied and ordered by his Dutch soldiers while a decision could be reached. It is important to remember that William never independently laid any claim to the throne; he had expected to meet resistance in England. He aimed to battle against what he saw as a catholic threat, which he was careful to stress as being on the part of James advisors and not the King himself, and although the impact that this revolution had was profound, it was not all part of a pre-ordained plan. What followed was an immediate crisis. The capital was under the order of foreign troops and the King had deserted. It forced the political nation to examine the constitution and find a solution. A Convention was called and a vote was taken to offer the throne to William and his wife Mary, daughter of the departed king on January 22nd 1689, only a month after James departure. It was a hasty political decision, pressure was felt by the presence of Dutch troops, but there was also a Protestant fear of James gathering support and returning, or claims being laid for his infant son, whom he had taken with him. There was resistance, the House of Lords initially voted against the idea, feeling they had sworn an oath of loyalty to James, that he was still their king, and that such radical action was not right. A monarch is not elective. The theory was that the monarch was granted his authority form God and man was not to meddle with His choice. There was no support for a republic, with the feeling that a firm figurehead was necessary to maintain order and a deep attachment felt for hierarchy and patriarchy. Yet to instate a new monarch seemed in itself to mock the whole principal of monarchy. Under pressure from the Commons and from William and Mary themselves and with no other solution, the Lords were finally swayed, their stance weakened by internal disunity and mistrust. Interpretation of the finer details of the theory of monarchy and nuances of vocabulary played and important role in this unique revolution, which, on the whole, was met with popular support. William and Mary had been put on the throne as an alternative to James II. Parliament had granted them this privilege and they were willing to allow parliament a more active role in government. The revolution had been almost ad hoc and there was sparse new ideology to implement, the Convention drawn up by parliament was effectively a reaction to the way in which both Charles II and James II had ruled and a call to protect the peoples ancient and indubitable rights. It was more of a written version of what was previously expected behaviour with little fundamental change to the relationship between legislative and executive powers specified. But William had to accept this as a code of practise from his parliament, recognising that even if the monarch had popularity and capability, he needed to work through the legislative powers. The monarch was required to call parliament to session, but this would be inevitable as William was only granted a years revenue. Parliament had the authority to oversee all public expenditure and so the monarch would always be dependant on them. Changes to the structure of government took effect gradually during the years following the revolution, but from the start the role of parliament was augmented, which initiated subsequent developments. They met for much longer sessions than before 1688, enabling a great deal more legislation to be passed, and allowing for Bills to be more thoroughly debated. Much of the legislation passed was still local or occasional in essence, such as permission to build a workhouse, but although this could be viewed as undermining the revolutionary nature of parliaments more prominent role, the fact that MPs were more available to take action on their electorates specific grievances, helped to ease the frictions between local and executive power as the nations political make-up was evolving. Although from a modern perspective these changes are viewed as progressing towards a more rational system of government, during the late seventeenth and early eighteenth centuries, people were often concerned about social stability which they believed was at risk with so much legal development. It was a commonly held view that life should be stable and predictable. People wanted to feel sure of their position, their income and their king and government. In an era where the poor always risked slipping into poverty after a bad harvest, increasing involvement in foreign warfare and frequent changes in the government, questions were raised about the permanence of law, and whether Common Laws of liberty and property, viewed by many as sacred, were at risk. But at court the belief that good government was upheld by frequent parliament, against the weakness of individual MPs or encroachment by the monarch led to the Triennial Act of 1694, limiting parliament to three years. Elections were held on average every two years and there were various amendments and contests in between. This Act was later replaced and the time extended to seven years, the advisors to the king often too easily influenced elections proved costly and short-lived parliaments. The Act shows parliament as uncertain of its own role, and is an example of a developing government that was evolving along its own path in the years following the revolution, more caused by what the revolutions changes allowed rather than what they intended. The development of the two key political parties, the Whigs and the Tories is another feature of this evolution of government. With three active parts to the government all being of equally weighted importance, and more frequent changes of personnel in parliament, there was more of a need than ever for politicians to associate themselves with a certain ideology and for Lords and MPs to support each other to push through Bills. William himself wanted to remain above the level of party, which he did, and indeed, there were members of parliament, more so in the House of Lords who chose to be independent and cast their vote on issues individually. But the solidarity of party was the most effective way of getting laws passed and King George himself, not many years later, was aligned with the Whigs, who although in the days of the revolution had been in favour of political progression, now came of as the monarchical party and there were suspicions of Jacobinism in the Tories. Religion was still a very important factor in politics, despite the Act of Toleration in 1689, which allowed non-Anglican Protestants to swear allegiance to the throne. There was still a widely held belief that religious homogony was key to social stability, but it had been the clergy that had shown the most resistance to William taking the crown, and with no clear heir in line for the throne the problem of succession and the possibility of a Jacobite up-rising prompted him, a Calvinist himself, to attempt to include Protestant minorities, especially those in Scotland and Ireland. Although the law did not make any exception for Catholics or Quakers, it did encourage a sense of tolerance that was benefited by both groups. The Quakers would be later allowed the right to practise in legalised meetinghouses, but Catholics still posed a threat, especially in Ireland, where the population was largely Catholic. After the Revolution, James had attempted to reclaim his throne, starting in Ireland, arranging support from France for the Catholic cause. But James lacked the leadership and resolve that he met in William when they met at battle in Derry and Enniskillen and he again escaped to France. The so-called bloodless revolution may have been so in England, but in both Ireland and Scotland the transition was not so smooth. Civil war in Ireland exhausted James supporters into defeat and in Scotland a series of highland wars lasted around five months in 1691, which initially started as a Jacobite up rising. William found Scotland impossible to manage. Although not dominated by Catholics, it was not predominantly Anglican either and James had more support here because of his familys close ties with Scotland. In the years following the Revolution, Scotland was only reluctantly part of Britain. She had her own laws and traditions, presided over by a Scottish parliament in Edinburgh, which declared even further independence with the abolition of the Lord of Articles, further undermining control from Westminster and making Scotland appear more of a threat. William would not be able to exert his Royal will through Edinburgh. But following a bad harvest in 1695, with many dying of hunger or fleeing to Ulster, Scotland realised the benefits of a closer union with England to involve herself in Englands efficient internal trade and lucrative colonial empire. The Act of union came into effect in 1707, dissolving the parliament in Edinburgh and instating peers and MPs from Scotland at Westminster. In England, the union provoked little reaction, but in Scotland it was bitterly opposed by many. Problems within Scotland were often a result of internal social divisions, most markedly between the highland clans and their more anglicised lowland neighbours, who had seen the union as a way to improve Scotlands economy. The death of Queen Anne in 1714 proved a difficult start for the union. The question was raised of the possible succession of her Catholic half brother, but with the Act of Settlement from 1701 forbidding any non-Protestant to sit on the throne, the Crown was inherited by George I. He faced a Jacobite uprising within the year, but his reign is largely characterised as a time of peace and relative stability after the turbulent post-revolutionary years. The Glorious Revolution had seemed on the surface to be swift, decisive and painless, yet the principals of change that as Burke claimed justified it as a revolution took years to really take shape. By the time of King George the role of monarch had been dramatically reviewed, no longer seen as a ruler from God, but as a figure head for a nation governed by a system of parliament, which relied on the mutual dependency of the two houses and the executive to abide by a sense of appropriate behaviour. Queen Anne was the last to use the Royal veto, something much exploited by the monarchs before 1688, the workings of parliament and the Privy Council had become more regular and thorough and a system of party politics had developed. The characters of William, Anne and George, who all failed to immerse themselves in domestic affaires and the extraordinary calibre of ministers at work during this time, perhaps eased the transition but it still remains that, while the revolution of 1688 had a profound and lasting impact on British society and government, the relationship worked both ways. The practical workings of British society and government were what moulded the developments after the revolution, developments that justified the glorious revolution to be called as such.

Impact of Direct Tax on Consumer Equilibrium

Impact of Direct Tax on Consumer Equilibrium OBJECTIVE This term paper is being done in order to check and determine the effect of various factors of the direct tax that have an impact on the consumer equilibrium. The main objective of this term paper is as under: To determine what is direct tax and consumer equilibrium Analysis of articles Impact of direct tax and other factors on consumer equilibrium. INTRODUCTION In introduction , we will start with the basic like- what is direct tax and what is consumer equilibrium. We will discuss these two in a elaborated manner. DIRECT TAX CONSUMER EQUILIBRIUM DIRECT TAX The term direct tax generally means a tax paid directly to the government by the persons on whom it is imposed.In the general sense, a direct tax is one paid directly to the government by the persons. on whom it is imposed (often accompanied by a tax return filed by the taxpayer). Examples include some income taxes, some corporate taxes, and transfer taxes such as estate (inheritance) tax and gift tax. In this sense, a direct tax is contrasted with an indirect tax or collected tax (such as sales tax or value added tax (VAT)); a collected tax is one which is collected by intermediaries who turn over the proceeds to the government and file the related tax return. Some commentators have argued that a direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirect tax can be. The direct tax definition is not complete until we do not define or throw some light on indirect tax, thus- INDIRECT TAX A tax that is not assessed on and collected from those who are intended to bear it. Unlike a direct tax , it cannot take individual circumstances into account. Although levied on Producers , the burden of an indirect tax may be shift to consumers. Ex: value added tax, sales tax, payroll tax and excise duties CONSUMER EQUILIBRIUM When consumers make choices about the quantity of goods and services to consume, it is presumed that their objective is toÂÂ  maximize total utility.ÂÂ  In maximizing total utility, the consumer faces a number ofÂÂ  constraints, the most important of which are the consumersÂÂ  incomeÂÂ  and theÂÂ  pricesÂÂ  of the goods and services that the consumer wishes to consume. The consumers effort to maximize total utility, subject to these constraints, is referred to as theÂÂ  consumers problem.ÂÂ  The solution to the consumers problem, which entails decisions about how much the consumer will consume of a number of goods and services, is referred to asÂÂ  consumer equilibrium. Determination of consumer equilibrium.ÂÂ  Consider the simple case of a consumer who cares about consuming only two goods: good 1 and good 2. This consumer knows the prices of goods 1 and 2 and has a fixed income or budget that can be used to purchase quantities of goods 1 and 2. The consumer will purchase quantities of goods 1 and 2 so as to completely exhaust the budget for such purchases. The actual quantities purchased of each good are determined by the condition for consumer equilibrium, which isÂÂ   This condition states that the marginal utility per dollar spent on good 1 must equal the marginal utility per dollar spent on good 2. If, for example, the marginal utility per dollar spent on good 1 were higher than the marginal utility per dollar spent on good 2, then it would make sense for the consumer to purchase more of good 1 rather than purchasing any more of good 2. After purchasing more and more of good 1, the marginal utility of good 1 will eventually fall due to the law of diminishing marginal utility, so that the marginal utility per dollar spent on good 1 will eventually equal that of good 2. Of course, the amount purchased of goods 1 and 2 cannot be limitless and will depend not only on the marginal utilities per dollar spent, but also on the consumers budget. LITERATURE REVIEW Hegde, Prakash and Barve, Nachiket, June 27,2010, Impact of direct tax code on individual, BUISNESS LINE says that Though most of the existing provisions of the income-tax law are finding place in the DTC, many provisions are new or modified that will affect the individuals significantly.The prominent ones are like DTC proposed significant reduction in individual income-tax by increasing tax slabs 30 per cent tax rate at an income level of Rs 25 lakh (present Rs 8 lakh).If proposed tax slabs and rates are implemented, then taxpayers take-home pay may see a substantial jump. However, in view of relaxation or rollbacks of other tax proposals, one has to wait and watch whether Government still intends to offer the proposed tax slabs and rates. EEE preferred over EET, EET results in higher tax at retirement in contrast to ability to pay. Recognising the fact of absence of a well developed social security system and other challenges (technical / administrative) Government thought it fit to retain EEE and partial EET. One of the strange provisions in DTC, which had not caught public attention but can affect a common man travelling abroad, is furnishing an undertaking to the tax officer to the effect that he has made satisfactory arrangement for discharging his tax liability in India before he leaves India. The tax officer has to issue a no-objection certificate for his travel. If travel is made without a no-objection certificate from the tax office, the owner or charterer of the aircraft will be held responsible to pay the taxes due, if any.This process would have been more of a hurdle than a smooth ride. Gillingham, Robert and Greenlees, John S, 4 August 1987, The Impact of Direct Taxes on the Cost of Living says in the article that, a cost-of-living index including direct taxes. They show its relationship to the traditional index and demonstrate how non consumption costs are properly treated. They then define a fixed-weight approximation, a tax and price index (TPI). Using federal, state, local, and social security tax rates for 1967- 85, the authors construct annual TPI series based on household data. They find that inclusion of direct taxes has sizable impacts on the estimated rate of inflation. Partitioning their household sample, they find that recognition of taxes significantly alters inflation rate differentials estimated using consumption prices alone. Subramani, V.K, 29, August 2010, Expectation from code revision, according to the author, There is a huge expectation that the revised Code would address the concerns of the taxpayers at large, by retaining the existing tax concessions and providing smooth transition, with minimal scope for confusion or litigation. There is Positives, negatives traits of the code. There are some positives in the first draft of the DTC, such as: (i) minimum rate of personal tax at 10 per cent for incomes up to Rs 10 lakh;(ii) deduction in respect of savings (similar to Section 80C) up to Rs 3 lakh;(iii) presumptive taxation of income for turnover up to Rs 100 lakh;(iv) short-term capital loss under the present law, called as terminal allowance in the DTC, eligible for deduction while computing business income; and(v) making reference to financial year instead of the currently used terms such as previous year and assessment year.The negatives of the DTC, prima facie, include: (i) clubbing of spouse inc ome with the income of spouse, whoever has higher income;(ii) restricting the exemption in respect of accumulated balance in provident fund account up to March 31, 2011;(iii) denying carry forward of business loss to any year, if the return is filed beyond the due date both in the year of incurring loss and any subsequent year in which it is carried forward with or without set off ;(iv) denying deduction in respect of medical treatment expenses (present Section 80 DDB) to HUF;(v) reduction in time limit for passing order of rectification to two years;(vi) advancing the date for filing the return of tax base and imposing penalty for failure to file tax base return before the due date as against the present time limit of March 31 of the assessment year; and(vii) giving precedence to the DTC in the event of conflict between DTAA and DTC. Parthasarathy, Suresh, 20,June 2010, How the revised tax code impact us, BUISNESS LINE, says that without social security the proposed EET (Exempt-Exempt-Taxed) structure was harsh on individuals, the revised code has proposed to bring some relief to long-term savings investment such as PF, PPF, New Pension Scheme, approved pure life insurance, annuity schemes and GPF. These will now be subject to the Exempt-Exempt-Exempt (EEE) method of taxation rather the EET model proposed last year. . The revised DTC proposes to follow the existing method of tax deduction on home loan at least for the interest paid. In case of the house being self-occupied, the individual will be eligible for deduction of interest on capital borrowed for acquisition or construction of the house, subject to a ceiling of Rs 1.5 lakh, from the gross total income. This revised proposal is a change from the earlier stand of disallowing tax exemptions on the interest and principal paid on house property. The New Pensio n Scheme, was struggling to find patronage owing to uncertainties relating to its tax structure. In a attempt to make this scheme more attractive and to introduce some flexibility in making withdrawals in lump sum without being subject to taxation, the revised code proposes to extend the EEE method of taxation to the pension scheme administered by the Pension Fund Regulatory and Development Authority, apart from PF, GPF and recognised Provident Funds. Under the revised code, capital gains arising on account of transfer of equity shares or units of an equity oriented fund held for more than one year will be computed after allowing a deduction at a specific percentage of capital gains without any indexation. Buch, Drupadh, 30 July 2010How Revised Direct Taxes Code Will Impact Senior Citizens, EZINE ARTICLES, according to the author of the article, it states that how direct tax has impact on senior citizen there has not made any changes in the Income Tax Rates and Income Tax Slabs that were proposed in the original draft. That means there is no change in the basic exemption limit for the Senior Citizens (resident individual of 65 years or above), which is 240,000 per year. In the revised DTC, there is no change in the limit of deductions from taxable income for savings in specified investments. In the original draft, the limit has been proposed to be revised to 300,000 from the present limit of 100,000. However, it should not make much difference to the Senior Citizens, as the tax incentives for savings are basically meant for the youngsters. , the retirement benefits such as gratuity, commuted pension, voluntary retirement compensation and leave encashment will be exempt from tax subject to specified limits. Original Draft DTC had proposed a scheme of deferment of tax on retirement benefits, that is, the retirement benefits would not be taxed if it were invested in a Special Retirement Benefit Account, which would be subsequently taxed in the year of withdrawal. In the New DTC, be it in the original draft or in the revised discussion paper, there is nothing very much special for the senior citizens except the higher income tax slabs and the corresponding reduced tax rates. If the basic exemption limit of 240,000 for senior citizens were revised substantially, it would have definitely been a great boon to the Senior Citizens. Latest IRI Research Finds a New Consumer Equilibrium Emerging as Economy Continues to Transform It is no secret that the ongoing economic turmoil is dramatically affecting consumers shopping and purchase behaviors. Consumers are eating out less, reducing the number of doctor visits and foregoing vacations to stretch their limited dollars. But, which consumer groups are driving these cost-saving strategies? The latest research from Information Resources (1) The data and information assets of an organization, department or unit. See data administration. (2) Another name for the Information Systems (IS) or Information Technology (IT) department. See IT. , Inc. (IRI), Competing in a Transforming Economy 4.0: The New Equilibrium leverages post-inaugural survey results to identify key consumer segments that are leading the change and helps retailers and manufacturers connect with their most important consumers. Since the beginning of 2009, a new consumer equilibrium has emerged in which behaviors initially implemented to weather the storm have the potential to last well beyond an economic recovery. In this phase of our research, we went beyond studying the common spending, self-reliance and self-health strategies that are becoming common place in todays environment and examined how economic pressures have driven different types of consumersby income level, household composition and even varying consumer mindsetsto change their strategies. Gidwan, Sunil and Desai, Jignesh, October, 2010, New Direct Tax Code: Impact on Banking sector, THE ANALYST. According to the author, The DTC is a good step taken by the Government of India to reduce litigations and simplify the tax provisions followed for nearly five decades. The banking sector plays a vital role in the economic development of any country. In India, the financial service sector is now acknowledged as the next growth engine. It is therefore crucial that fiscal policies recognize this role and through various measures support and strengthen the sector. Despite the representation made on behalf of the financial service sector after the first draft of the Direct Tax Code (DTC), the new DTC does not seem to address some of the issues faced by the banking sector. India has a better banking system in place, as compared to the other developing countries, but there are several issues that need to be addressed in order to ensure that these issues do not remain as hurdles in t he sustained economic development of the country. . A number of stringent proposals were brought in the draft Direct Taxes Code, 2009. There were several areas of concern. Most of them, such as asset-based Minimum Alternate Tax (MAT) and treaty override, were addressed by the Finance Minister through the release of a Revised Discussion paper earlier in June this year SOURCE OF DATA: The source of data that I have used is SECONDARY SOURCE DATA. Secondary data is elected in form of information which has already been collected by someone. Along with this some information on direct tax, their features are collected from internet. For more information regarding research methodology , books from library have been referred. ANALYSIS OF THE TOPIC The direct tax and the consumer equilibrium has a direct relationship with each other. The direct tax code slabs affect the consumer in many ways and its not just only direct tax that has an impact on the consumer equilibrium there are many other things that effect consumer equilibrium. When the direct tax which are implemented on the individual are low, i.e., the rate of tax that a consumer has to pay is minimum, it provides him the larger window to earn more money as less money will be deducted from his earnings. Due to this the budget line of the consumer will show the deviation, it will move towards right side INDIFFERENCE CURVE EQUILIBRIUM POINT BUDGET LINE QTY OF A QTY OF B Fig a:High direct tax Figb: Low direct tax As we can see the above figure depicts if the direct tax that the individual has to pay are decreased than there will be the upwards shiftment of the budget line which will allow the consumer to buy more products by increasing his budgets. Indifference curve in the figure plays an important role , indifference curve should be tangential to the budget line because its the most optimum level at which the consumer could use his budget to get maximum satisfaction. The following conditions should be kept in mind for consumer equilibrium: Consumer spends all the income in buying two commodities ;hence point of equilibrium will lie on budget line. The point of equilibrium will always be on the highest possible indifference curve that consumer can reach. Slope of indifference curve should be equal to the slope of budget line. In other words: MUm/MUn = Pm/Pn There are also some major factors that has effect on consumer equilibrium, which are as under: Price effect Income effect Substitution effect Price Effect: Change in the price of the any of the goods he consumes will also lead to change the equilibrium point. Price effect shows the reaction of consumer to the change in the price of a commodity, other things remaining the same. It measures the change in amount (quantity) demanded of a commodity with change in its price when price of the other commodity with which it is being combined remains the same. When there is increase in the price of a commodity, obviously he consumes it less (and becomes worse off). And when the price of the commodity decreases or falls, he consumes the commodity more (and becomes better off). Remaining the consumption of a commodity in the combination same, it is clear that when the price of commodity (another in combination) increases, consumer shifts to the lower indifference curve, and when price falls, consumer goes to higher indifference curve. When the price of a commodity in X-axis increases (remaining the price of commodity on Y axis same, consumer will certainly reduce the consumption of commodity in X axis. Budget line shifts downward. After increase in the price of good in X axis, his budget line moves down wards. He gets the new equilibrium point at which it is lower. This is in case of rise in price of a commodity. Price Consumption Curve may be upward sloping, downward sloping (or backward sloping). Nature of slope of PCC shows the types of goods and their cross elasticity of two goods. Slope PCC is dependent on the nature of goods whether they are inferior, superior, luxurious or whether the combination is complements or substitutes. Income effect: When there is change in income of consumer, there is change in equilibrium point due to change in quantity demanded; when there is change in income, there is shift in budget line. Generally income and quantity demanded relationship is positive. But it depends on the nature of goods whether it is inferior or normal. If good is griffin paradox or inferior, income demand relationship is negative. A line joining equilibrium points which are set due to change in income is income consumption curve. When there is increase in income , quantity demanded of both commodities increases. PL is the original budget line or price line. When income of consumer decreases from PL to PL1, consumer consumes both the commodities less and Equilibrium E1 is set on new budget line P1L1 and in lower Indifference Curve IC1. But when there is increase in income of consumer, his budget line shifts upward to the right from the origin (P2L2). During increase in income, consumer consumes both the commodities more and equilibrium is set at point E2 on higher IC on budget line P2L2. Both commodities in X and Y axis are normal goods so ICC is sloping upward. E2 E1 P2L2 PL P1L1 PL1 Substitution Effect: Substitution effect is also one of the responsible factor to cause change in consumers equilibrium. Substitution effect is the result of consumers inherent tendency to substitute cheaper goods for the relatively expensive ones. Substitution effect means the change in the purchase of a commodity as a consequence of change in relative price alone, real income remaining the constant.When price of a good changes, the real income (or purchasing power) of the consumer is also changed. To keep real income of the consumer constant so that the effect due to change in relative price may be known, price change is compensated by simultaneous change in income. For example when the price of good X falls, real of consumer increases. To find the substitution effect (i.e change in demand of X due to change in its relative price), we reduce the money income of consumer (to cancel the increase in real income due to fall in price of X). For further study of substitution, two slightly different theories have been developed. Theory developed by Hicks and Allen is called Hicks Substitution Effect and theory developed by E.Slutsky is known as Slutsky Substitution Effect MERITS/DEMERITS OF DIRECT TAX MERITS OF DIRECT TAXES Direct taxes are the main income sources of government. These taxes are easy to calculate on income and wealth of individuals and businesses. Direct taxes finance government affairs to run smoothly. These taxes help government to start and continue public welfare operations DEMERITS OF DIRECT TAX The implementation or direct tax is a tough job as people are resistant and show wrong assessment of their income and avoid tax payment. Direct tax has the negative impact of individual income and decrease the amount of disposable income. The collection is difficult as compare to indirect tax where consumer do not feel a direct burden of tax. Cost of collection of direct tax is greater than indirect tax. Change in the rate and pattern is also difficult for direct taxes as compare to indirect taxes