Progress report Essay Example | Topics and Well Written Essays - 750 words - 1

Progress report - Essay Example The discussion on the stock price performance of Samsung and Apple, for instance, shows that while Samsung’s prospects seem stable, the prospects for Apple seem less secure and sure. One notes that stock price is an indicator of how investors see a firm and that firm’s future prospects for profit and growth in revenues. The downward spiral of Apple stocks of late seems to reflect waning confidence in Apple’s ability to continue to lead in smart phones as well as tablets. On the other hand, the stable prospects for Samsung are reflected in its share price also being relatively stable, after enjoying a substantial appreciation over the past two years. At any rate, it seems that Samsung will fare well even with the results of the case finding it has infringed on vital Apple patents relating to its smart phone products (Yahoo! Finance, 2012; Google Finance, 2012). Newer data and analysis on the prospects of Apple show cause for concern. The company, after winning the patent lawsuit, has been seen as having committed some serious errors and mistakes in strategy and product implementation over the past few weeks. First was its debacle in its mapping technology, after having ditched Google as a provider of mapping services for its own homegrown but seriously flawed mapping application. Next is what analysts see as flawed pricing with regard to its new iPad Mini product. Third has to do with how Apple is seen by analysts as having a crisis of leadership. Some analysts have come to view all these as signs that Apple is in decline (Lappin, 2012; Chang, 2012). There is progress too, with regard to the details of the verdict having become public knowledge since the writing of the first parts of this paper, owing to the jury coming out and releasing their explanations for the verdict, and the warring parties coming out in the open with the documents that were used as evidence for the case. The outpouring

Ethics And Governance Essay Example for Free

Ethics And Governance Essay It raises the interelated notions of individual rights, fairness, equality and entitlement. The principles vary in numerous dimensions. These issues explore the appropriate distribution of social and economic benefits and related costs. There are five principles included an equal share for each individual, a share according to the needs of each individual, a share according to the efforts of each individual, a share according to the social contribution of each individual and a share according to the merits of each individual. There are three theories of distributive justice included Libertarianism, Utilitarian and Egalitarianism. Libertarianism approach It is a theory that defends unlimited laissez-faire capitalism as the only morally justified regime. Libertarian required for the maximization of freedom and liberty or the minimization of violations in these as long as the corporations don’t harm other’s freedom and not breaking the law. Following Locke, Nozick, the entitlement theory depends on the original acquisition of holding, the legitimate transfer of holdings to/ form others and the illegal acquisition of holdings. Libertarianism is doesn’t consider actual distributing in society. It means that the right of every individual to unlimited utilization of his own person (self-ownership); and the right to unrestricted, or relatively mildly limited, appropriation of external resources without suffering others and fraud from these transactions. In addition, an individual has exclusive right to all the goods that are product of use of his talents and efforts and he has either the right to appropriate all natural resources, which he finds and takes before others. Whether the distribution is just depends solely on how holdings were acquired. Property rights are derived from an individual’s basic moral rights, which take priority over all social or legislative arrangements imposed by society. This theory is interested only in this that the above procedures are satisfied and that nobody has used violence to take some goods from others. Forceful intervention of the state for the sake of helping the poor is not allowed. Therefore, any taxation involves violating of libertarianism and allowing some people to own other people. As my choosing company PARKnSHOP Supermarket which organized by Hutchison Whampoa Limited, it is affecting environment that stop handing out plastic bags automatically for customers. For libertarian view, they have used the libertarian approach on their corporate actions and the legitimacy of their actions. The customers have their freedom and choice and right to buy something with plastic bag. Everyone kwon that the plastic bag offered by PARKnShop’s which is not good for the environment. However, most of people like to buy something with plastic bag because they have their freedom and self-ownership. For libertarian, it is ethic for PARKnSHOP’s can offer biodegradable bags and do the promotion on use biodegradable bags and involuntary levy on bags to the customers. It is because PARKnSHOP’s is rewarded so long as they are not breaking the law and don’t harm other’s freedom. However, it’s has some arguments against the libertarianism. It is because any taxation and helping environment involves violating of libertarianism. But, it always helping environment and do a lot of community activities such as involvement in the â€Å"Say No to Plastic Bags† campaign. Utilitarian approach Utilitarianism is the ethical doctrine that the moral worth of an action is solely determined by its contribution to overall utility. Following John Stuart Mill, utilitarian approach is a theory that takes as its primary aims the attainment and concern with maximum possible personal happiness of a society as a whole, which should ultimately determine what is just or unjust behavior. This goal is to be achieved in such a way that one first checks what makes every particular individual in a society happy, then sums up all these various wants and preferences, and finally finds out how to satisfy the greatest number of them. John Stuart Mill acknowledged that the society can receive more return from the more efficient laborer and it is just that talented workers can receive the greater remuneration. It is obtain efficient us of the resources if allow people to benefit from labor. A redistribution of resources increases general happiness of a society. However, the arbitrary and great disparity of distinctions and advocate strict equality may cause the unjust behavior and may cause social breakdown. It is because it would have an adverse influence on the working motivation of the able individuals, and thereby on the overall wealth of the society. Therefore, the utilitarian standard is essential for resolving any conflict between rival principles of justice and increases the allover happiness of a society. The main task is to find a balance between factors that point towards equality and those ones that go against it. It seems that the utilitarian view can be found in PARKnSHOP’s. For PARKnSHOP’s, it concerned with the maximization of happiness of society. It’s has providing a lot of jobs opportunity for the people. Also, PARKnSHOP’s are willing to do the supports community programs, which operate at the grassroots level, usually focused on local, global environment-related issues. It’s always giving back to society and help to create a better end and achieved to the utilitarian. However, it is not mean that can justify the ends. It is because the plastic bag of PARKnSHOP’s is a big problem. The research from the Friends of Earth (HK) shows shoppers want a bag whose need to pay 20 cents for each one. If the levy is constrained, they will initiative to reduce plastic use. One of the reasons of this research is because of they have already build up a habit of using plastic bags. They are driving a change with making profit and contributions. It is a big problem and not concerned with the maximization of personal happiness and argues to the Utilitarian View. Egalitarian approach John Rawls explores the egalitarian approach and tries to determine principles of just society with the help of hypothetical contract among members of a society. His hypothetical introduces the notion of an abstract social contract to establish principles of justice. It is supposed by John Rawls that individuals who make this contract primarily care for their self-interest, that they are rational, well informed about human nature and functioning of society, and that they are placed under so called veil of gnorance. They are also assumed to know nothing about those of their characteristics, individual situation and circumstances that might influence impartiality of the decision-making. In egalitarian, that all members of a society should have the equal social, political, and economic rights and opportunities. John Rawls addressed that each person h as equal right to the most extensive scheme same basic liberties and defends this notion that every individual would be assured justice as equal treatment for all once the veil of ignorance is removed. In addition, John Rawls addressed that social and economic inequalities are to meet two conditions. The two conditions are economic inequalities are allowed but only if they benefit even the least advantaged individuals and attached to offices and positions open to all under conditions of fair quality of opportunity. The basic social structure, not the transactions between individuals, should establish justice as a cooperative project for the mutual benefit of society, and minimize the socioeconomic consequences or random natural differences between people. For PARKnSHOP’s, the stakeholders of it is included employees, customers, suppliers materials, wholesales, creditors, government and the environment society. It seems that the equalitarianism can be maintained. It’s paid the high taxes. It’s has always been committed to serving the community through involvement in the territories many social services for all stakeholders as well as charity work such as World Wide Fund for Nature. In addition, they are care about the welfare of people and built up the Li Ka Shing Foundation for the people who in hospital, education, construction and support the community activities and benefit people worldwide. It’s help people in need around the world and gives the equal social, political, and economic rights and opportunities for the people. It is the mutual benefit of society, and minimizes the socioeconomic consequences or random natural differences between people. Moreover, It’s gives the equal job opportunity to the minority and women.

Why Did Boudiccas Revolt Fail?

Why Did Boudiccas Revolt Fail? I decided to research the question why did Boudiccas Revolt fail?; for my extended essay. I used primary and secondary sources. The books I used a range of sources from Roman era to the modern day historians. There was a period throughout history where they forgot about Boudicca this was the middle ages where roman history had waned at this point. My investigation scope was mainly limited to the military features but also considered political factors. The conclusions I arrived at in the End is that Boudiccas revolt failed, due to the military strength of the Romans full time army who trained everyday, the fact that Boudicca was against a undefeatable enemy, no matter how long she fought they would have always won even if meant sending reinforcements, and the final factor is that the Britons were given a false sense of security whilst dealing with the Romans as before the final battle the Romans had not considered her a threat worth dealing with so there was not much attention focused on her and her warriors. Introduction The Romans first invaded Britain under Julius Caesar in the year 55 BC; this however was unfortunate timing as the Roman battalions were called off to fight another war in Gaul at which point they didnt invade Britain extensively until AD 43 under the rule of Emperor Claudius whose general Aulus Plautius served as the first governor of Britain. The Roman army at the time had sent 40,000 men to take part in the initial invasion  [1]  . The Emperor not only sent foot soldiers but also sent Cavalry as well, many British tribes sought to make peace, for example the Trinovantes , while many went to war against Rome such as the Druids in Anglesey in Wales. These battles went on for many years and the Romans were never fully able to conquer Britain. The second contributing factor was Britain itself; at the time of the Roman invasion in 55BC Britain had already established economic and cultural trading patterns with Continental Europe. Boudicca one of the most revered women in history, l ed Britons in AD 61 to fight the Romans for their freedom. The key question for many historians is, why did Boudiccas revolt fail? In this essay I plan to give an answer of my own as to why the former mentioned happened. The Historical significance of this event is that a women who at the time were considered inferior, led the most significant rebellions against the biggest army the world has ever known. During the time of the rebellion the terrain of England would have been quite different than the one we have today it would have been practically all rural with only a few settlements every so often, until you reached Roman territory where the cities would have been built up. What makes Boudiccas revolt even more spectacular is that she managed two attack to main Roman cities, which no other Rebellion ever managed to do. Chapter 1 Boudiccas background Boudicca was born around 30AD, she lived in the Eastern side of Britain and was Queen of the Iceni, and her actual death is also shrouded in mystery. Tacitus states that she poisoned herself after her defeat at the army of Suetonius.  [2]  Dio Cassius relates that Boudicca fell ill and then died  [3]  . Wailing Street. Boudiccas revolt can be pinned back to the point of her husband, King Prasutagus death. Prasutages was able to claim Roman citizenship  [4]  , which allowed him to believe that once he died his Kingdom and its inheritors would be safe. Prasutages will, as Tacitus explains, split the Iceni territory in half, one-half for the Emperor Nero and the other for his daughters. This could be a reason as to why the Romans marched into the Iceni territory as they did. They did not see women as leader material so they believed that they could take the other half of the Iceni territory for themselves as they believed that with no male ruler it would descend into chaos. The Nobles of the land were evicted from their ancestral homes, and the Royals were treated like slaves. Boudicca was flogged while her two daughters were raped. Since she herself was not raped, David Braund suggests that she was an older woman  [5]  , which gives her rebellion from the Romans even more credit as this would have shocked the Romans even further since they believed that women were unable to fight, so an older woman leading a rebellion would be an alien concept to the Romans. This news would have quickly spread throughout the neighboring territories and would have led to even more resentment towards the Romans. Chapter 2 Roman Invasion of England Roman Occupation began in 43AD under the rule of Emperor Claudius; the Romans managed to take all of Britannia but were never able to take Caledonia. The reason for Romes invasion was to help Emperor Claudius secure his position in Rome as he faced opposition from the Senate. The reason for this was because the Army was the main artery of Rome and the army paid for themselves, war was very profitable. Roman culture reflected this as each leader needed to prove himself as an adept army commander, and for Claudius Britain was to be his military victory.  [6]  This was very different to the initial invasion by Julius Caesar, who planned to invade Britain for he believed that they were helping Gaul by supplying them with equipment. In late August 55 BC, 12,000 Roman soldiers landed about 6 miles from Dover. Caesar had planned to land in Dover itself, but had to change his plan as many Briton soldiers had gathered on the cliffs ready to fight off the invaders. Even so, the Britons fol lowed the Romans to their landing place and a fierce fight took place on the beach. The Romans were forced to fight in the water as the Britons stormed down the beach. Caesar was impressed with the fighting qualities of the Britons: The Romans were faced with serious problems. These dangers frightened our soldiers who were not used to battles of this kind, with the results that they do not show the same speed and enthusiasm as they usually did in battles on dry land.  [7]   However, the Romans fought off the Britons who withdrew. But it was clear to Caesar that the Britons were anything but a pushover and by the end of the year the Romans had withdrawn to Gaul. This invasion gave some breathing space for Gaul and they quickly revolted. This dragged and the Romans went into Gaul to crush the revolt. It is also clear that Britain was an afterthought due to three legions that had been destroyed in the Battle of the Teutoburg Forest by rebellious German tribesmen in 9 AD, and the Emperor Augustus concluded that the empire was overextended and called a halt to new wars of conquest. This war was a war of Prestige which Rome did not want to lose. Chapter 3, The development of the Rebellion After the treatment of Boudicca and her daughters, resentment towards the Romans grew even greater as the people saw just how the Romans were willing to treat their apparent friends as before King Prasutagus death the Iceni tribe were friendly with the Romans. This would have allowed Boudicca to amass an army fairly easily, mainly due to the fact that many tribes already disliked Roman occupation and were looking for a reason to go to war with them. Boudicca went from tribe to tribe with her daughters explaining to tribal leaders that Rome had gone too far and they must take a stand to prevent them from going any further. As Tactitus also mentions Boudicea, with her daughters before her in a chariot, went up to tribe after tribe, protesting that it was indeed usual for Britons to fight under the leadership of women. But now, she said, it is not as a woman descended from noble ancestry, but as one of the people that I am avenging lost freedom, my scourged body, the outraged chastity o f my daughters. Roman lust has gone so far that not our very persons, nor even age or virginity, are left unpolluted. But heaven is on the side of a righteous vengeance; a legion which dared to fight has perished; the rest are hiding themselves in their camp, or are thinking anxiously of flight. They will not sustain even the din and the shout of so many thousands, much less our charge and our blows. If you weigh well the strength of the armies, and the causes of the war, you will see that in this battle you must conquer or die. This is a womans resolve; as for men, they may live and be slaves.  [8]  This proved to the Britons that Boudicca was extremely serious about rebelling over Roman authority and she was confident that she would be able to successfully rebell against the Romans. She believed this to be possible if she could inspire the hearts and minds of all Britons. The reaction from the Romans during this inital uprising from Boudicca was minimal, it was unnoticed in Ro me as they had the worlds largest empire to control. This could be another possible reason as to why the inital stages of the Rebellion from Boudicca was so successful, but once the Romans took notice the tables were quickly turned. Chapter 4, The importance of Colchester and Londinium During Bouddicas revolt it was clear that Rome wasnt giving much oppostion  [9]  this would have encouraged her and her warriors to start making bigger attacks on Roman territory and this clearly happened. Boudicca laid siege on the capitol of Roman Britain Camalodunum (Colchester). This town however was mainly run by old Roman Veterans who would have unlikely been able to fight. This lack of manpower and the fact that this city was a main artery for Roman Britain gave the Iceni and Boudicca the incentivite to destroy it. The 9th legion attempted to save the city but was ambushed by Boudicca and only a few survived  [10]  . The Army of Kelts set fire to the temple (which marked the conquest by Emperor Claudicus over Roman Britain) which burned everyone inside alive. After this victory Boudicca moved on to Londinium (London), the Roman general Gaius Suetonius Paulinus sent a few troops in time before Boudiccas very large army arrived, Tacitus then writes At first, he [Gaius Suetonius Paulinus] hesitated as to whether to stand and fight there [Londinium]. Eventually, his numerical inferiority and the price only too clearly paid by the divisional commanders rashness decided him to sacrifice the single city of Londinium to save the province as a whole. Unmoved by lamentations and appeals, Suetonius gave the signal for departure. The inhabitants were allowed to accompany him. But those who stayed because they were women, or old, or attached to the place, were slaughtered by the enemy. This shows that the Romans were not too desperate to defend their city and were willing to let the Iceni burn it to the ground, and allow the families to be slaughtered if they were unable to leave with the Romans. Following Tacitus description he then states that in retaliation for the burning of the city, the Romans slaughtered 70,000 Britons. Following this attack Bouddicas forces moved on to the city of Verulamium (St Albans) and destroyed it, through the two attacks on Londinium and Verulamium an estimated 70,000-80,000 were killed by Boudicca and her forces  [11]   Chapter 5, The military differences By the time the final battle occurred Boudicca had amassed an army of over 200,000  [12]  , however this number differs between certain historians. Tacitus reported that there were 100,000 Britons and Cassius Dio estimated 250,000. There were British sympathizers and family members standing behind Boudiccas warriors both historians do agree on this matter. The Britons brought their carts, and wagons were arrayed encircling the rear of the British position, forming a significant barrier to movement for the Britons when they needed to retreat  [13]  . The Romans on the other hand had a considerably smaller number of around 10,000  [14]  . Full time employed soldiers whose job was to fight, these men had an incredible amount of training and expertise and this would have come from the previous battles and wars throughout the previous centuries which allowed the Romans to perfect their battle formations and tactics. Whereas the Britons were mainly farmers and had little time to dedicate to learning how to fight successfully as a unit and as individuals, the Romans had mastered sword combat at an early age and every morning had a gruelling training session to constantly hone their skills. The Romans also did not have to worry about tending to their farms or families as the Britons did. According to Tacitus, Seutonius had a total of 10,000 including his 14th legion a vexillation of the 20th Legion, and auxiliaries. Other estimates put the Roman force at 7000-8000 legionaries and 4000 auxiliaries (including cavalry). Part of the Rom an armys training was a twenty Roman miles (18.4 miles) march (to be completed in five hours) carrying a full pack of weapons, shield, food rations, a cooking pot and a short spade, along with their personal kit.  [15]  This was then followed by heavy weapon carrying Roman soldiers who attended weapons training every morning. Roman soldiers practised hand-to-hand combat with wooden swords, spears and shields that were deliberately much heavier than those they used in battle. They trained with dummy swords and javelins made of wood.  [16]  The soldiers then practised Roman formations allowing them to work and move as one unit. The most formidable formation they used was the testudo (tortoise) in which the soldiers would bind together and lift their shields, interlocking them together. The soldiers in the back lines placed their shields over their heads to form a protective shell over the top of the men. The shields fitted so closely together that they formed one unbroken surf ace without any gaps between them. It has been said that it was so strong a formation that men could walk upon them, and even horses and chariots be driven over them. The Romans also used other formations such as The Wedge this was used to break enemy lines. This extreme training discipline compared to the lack of discipline in Boudiccas warriors gives the clear view that the Romans were going to win in the final battle. Although the Britons outnumbered the Romans greatly, the Britons were given a false sense of security . This was clear as Tacitus states that in the final battle all the Britons families had turned up to watch the Roman bloodbath. Up until the final battle, the Britons were constantly massacring the Romans, which included the 9th legion. This was due to the possibility that the Romans were not putting much effort into containing Boudicca because they did not see her as a threat; whereas the Druids in Anglesey and Gaul were bigger threats to the Roman power or their religion. Once Boudicca started attacking Roman towns and cities, the Generals of the region started to take notice and this was the turning point for Boudicca as the Romans started to put pressure and effort into removing Boudiccas threat from their land. However they lacked the superior discipline and tactics that won the Romans a decisive victory. However the chariots were exceptional. This description is how Julius Cae sar described the Britons chariot ability while during battle: Chariots are used like this. First of all, the charioteers drive all over the field hurling javelins. Generally, the horses and the noise of the wheels are enough to terrify the enemy and throw them into confusion, as soon as they have got through the cavalry, the warriors jump down from their chariots and fight on foot. Meanwhile, the charioteers then move away and place their chariots in such a way that the warriors can easily get back on them if they are hard pressed by the size of the enemy. So they combine the easy movement of cavalry with the staying power of foot soldiers. Regular practice makes them so skillful that they can control their horses at a full gallop, even on a steep slope. And they can stop and turn them in a moment. The warriors can then run along the chariot pole, stand on the yoke and get back into the chariot as quick as lightening.  [17]  while in truth by AD61 the chariot drivers were the r ich class and barely trained compared to the Roman charioteers. The main base of Boudiccas army was foot soldiers who were mainly poor peasants and were unable to spend most of their time training with swords and had to struggle to just make enough food to feed their families. In truth the army of Boudiccas while great in numbers was unable to fight as proved in their final battle agaisnt the Romans who were outnumbered 20 to 1. Chapter 6, Strategy and tactics Up until the final battle, which no one knows the place of, Boudicca and her warriors were easily defeating the Roman attempts to stop them. For example the ninth legion in the burning of Colchester. This was partly because Boudiccas battles happened when Suetonius Paulinus, the Governor of Rome, was away fighting the Druids in Anglesey, North Wales. This meant that the Romans who were left behind did not have a leader to tell them what to do. However, this was soon to change as General Suetonius Paulinus once hearing of the Iceni revolt came back to England and this was the turning point for Boudicca as the Romans quickly turned the tables. The battleground as previously stated is unknown but Tacitus wrote a position with a wood behind him (General Suetonius). This would have placed the Romans at the top of some sort of hill, which would have been in keeping with the standard Roman tactics. With the wood behind them, the Romans would have channelled the Britons so the Romans would o nly have to face Britons on one side. Behind the Britons was their family, as they had expected a Roman massacre, behind them was the bounty they had amassed from their previous raids. The Celts were very high on enthusiasm, people were shouting and music was playing everyone was enjoying the atmosphere. The Romans expectation towards this battle would have been very different. The Romans rallied around their commander, who delivered his speech convincing them that the battle could be won. Boudicca gave a final speech, and then the Celts charged towards the Romans.  [18]   The outcome was that out of 10,000 Romans only 400 were killed and all of Boudiccas warriors were killed, including their families and most of the Iceni tribe. Those who managed to survive and escape moved to Norfolk where the Romans kept a close eye on them. Boudicca was said to have poisoned herself after the battle had been lost to avoid Roman capture, however there is no mention of what happened to her daughters as they seem to have vanished from the history books. Tacitus says nothing of her burial. There is a story that she was buried at Stonehenge and its legendary circle of stones were set up by the Druids to mark her tomb. However there is no solid historical evidence over this period and it is most probably a myth. Conclusion In conclusion, the reason Boudicca lost against the Romans in her final revolt was due to a simple reason. Boudicca was up against the most formidable army the world has ever seen, and the Romans were never going to allow Boudicca to disgrace them and allow her to get away with it. Even if Boudicca had managed to defeat the Romans in her final battle it is most probable that the Romans would have sent reinforcements into Britain to wipe her off the face of the map. This was the key reason as to why Boudiccas revolt failed: Boudicca had set herself an unachievable goal and she was never going to come out on top, no matter what the outcome of her final battle was going to be.

Art Formal Analysis Essay -- essays papers

Art Formal Analysis Examining the formal qualities of Homer Watson’s painting Horse and Rider In A Landscape was quite interesting. I chose to analyze this piece as apposed to the others because it was the piece I liked the least, therefore making me analyze it more closely and discover other aspects of the work, besides aesthetics. The texture of the canvas works very well with the subject matter portrayed in the painting. The grassy hill side and the leaves of the trees are especially complimented by the canvas. It makes the leaves feel like they are slightly moving, this combined with the lack of detail itself the leaves. This is contrasted nicely with the very detailed renderings of the trunks and branches of the trees, the conscious decision to put so much effort into the tree itself and then to use obvious brushwork in the leaves makes the trees much more firm and immovable in the landscape. The brushstrokes are very clean and precise on the trees in the background. There is a lot of repetition of the vertical lines of the forest in the background of the painting, these vertical lines draw the eye up into the clouds and the sky. These repeated vertical lines contrast harshly with a horizontal line that divides the canvas almost exactly in half. The background, upper portion of the canvas, is quite static and flat, whereas the foreground and middle ground of the painting have quite a lot of depth. This static effect is made up for in the immaculate amount of d...

Reluctant Users Slow O Take Up Videoconferencing Essay

The public relations executive was enthusiastic on the phone. The IT company he represented had started installing green data centres and energy-efficient computers. Would I like to fly to California to see for myself? That would be a 2500 mile round trip from my home in Midwestern Canada. According to the online calculator from Terapass, the trip would release 1,1232 pounds(about 500 kilos) of CO2 into the atmosphere. ‘If you’re really into green technology, couldn’t we do a videoconferencing instead? ’ I asked. ’Sure,’ said the PR person. We are totally into green issues’. He promised to arrange it. Months laters, nothing had happend. The high-tech industry is quick to praise the benefits of flexible communication, but videoconferencing is one area where things have failed to live up to the hype. ‘Videoconferencing has not significantly displaced travel,’ say Frank Modruson, CIO for global technology consulting firm Accenture. As the IT sector continues to push its green values, this mismatch between rhetoric and reality is becoming harder to ignore. So why are relatively few people using videoconferencing? Andrew Davis, managing partner at online collaboration market research firm Wainhouse, says the technology is let down by usability. For many peple, videoconferences are just too difficult to set up. This is why Nortel is emphasizing the services side. ‘The barrier isn’t the technology. It’s the services around that technology,’ says Dean Fernades, the company’s General Manager of Network Services. Nortel is one of several companies getting into a relatively new segment of the videoconferencing market called telepresence. Specially equipped rooms enabled people to appear as if they are sitting across the table, with life-size video representations of remote colleagues in high-definition video. Customers pay to use Nortel’s facilities, which can also handle video filming, enabling the room to double as a production facility for corporate TV, for example. Nortel will also handle post-production tasks such as editing. Accenture, on the other hand, opted for the capital investment route. Mr Modruson said it is installing rooms in Chicago and Frankurt, and hopes to roll out another 11 cities in the next few months.

Taxation Tutorial 2011/12

CC3155 Taxation Tutorial 1 (2009/10 Semester 1) Suggested Answers to Tutorial Questions (Lecture 1) Overview of the Hong Kong Tax System and Administration A) Quiz 1. 2. 3. 4. 5. 6. 7. 8. F T T T F T E The chargeable person a) Salaries tax: person who has income from employment, office or pension deriving from HK, b) Property tax: owner of land/buildings in HK, and c) Profits tax: person who carries on a trade, profession or business in HK. 9. April 1st, March 31st, April 1st 2008, March 31st 2009. 0. (a & b) 2007/08; (c & d) 2008/09. B) Essay Questions 1. The characteristics (features) of Hong Kong tax system are: †¢ Territorial Source Concept †¢ Schedular tax system †¢ Direct assessment †¢ Limitation to the standard rate †¢ Low tax rates †¢ No capital gains tax †¢ No tax on dividend income 2. The following bodies are involved in the administration of income taxes in Hong Kong: †¢ Inland Revenue Department (IRD) †¢ Board of Inland Revenue (BIR) †¢ Board of Review (BoR) 3.The source of Hong Kong tax law comprises: †¢ Statute law †¢ Case law 1 CC3155 Taxation ______________ 4. Tutorial Answer 1 (2008/09 Semester 1) Composition BIR: consists the Financial Secretary and 4 other members, appointed by the Chief Executive. The CIR is one of the members and a DCIR is the secretary of the BIR. BoR: consists of a chairman and a number of deputy chairman and not more than 150 other members, all of whom are appointed by the Chief Executive (s65). Functions BIR: To make rules called Inland Revenue Rules (IRR) †¢ To specify the forms (e. g. composite tax return) which are necessary for carrying out the provisions of the IRO †¢ To prescribe the procedure to be followed when appealing to the BoR with effect from Jun13,1997 BoR: †¢ To hear taxpayers’ appeals against the CIR’s or DCIR’s determination, s82A additional tax and penalty †¢ To approve CIR’s application for the taxpayer to file a statement of assets and liabilities under s51A(1). 2