Essays --

Introduction The law of contract can be states as the division of law that determines the condition whether a promise should be lawfully bind on the person who making it (Beatson et al., 2010). Contracts play a basis part in our everyday lives as well as for the businesses transactions (Lee and Detta, 2009). A contract defined as a voluntary agreement to exchange of promises, services, and things which can be enforceable by law (Lee and Detta, 2009). Besides, a contract also known as agreement where there is a legally binding contract between the parties, promisor and promisee (Lee and Detta, 2009). However, not all agreements become contract recognizable in law because there are parties who have no intention to create a legal relations or the agreement is offend against the law and is illegal (Lee and Detta, 2009). In Malaysia, the Contracts Act 1950 (Act 136) is the governing contracts and has been revised in 1974 (Lee and Detta, 2009). In contrast, English law applies by the virtue of Civil Law Act 1956 when the provisions are not complete or have no provisions to relating with a particular subject in the Contracts Act 1950 (Lee and Detta, 2009). The provisions in the Contracts Act 1950 must prevail when some of the provisions are different from the English Law (Lee and Detta, 2009). Furthermore, after 7th April 1956, any developments or changes in English Law will not be binding on the courts of states in Peninsular Malaysia but it not included in states of Penang, Malacca, Sabah, and Sarawak (Lee and Detta, 2009). Question One Roland is a businessman selling of expensive cars. One day, he mistakenly placed a notice on one car by stating that it was sale for RM 10,000 where in fact, the real price was RM 30,000. Bernie, Kat... ...he Malaysian laws as we might enter into contracts at any point of time in our everyday life. By doing and completing this assignment, it helps me to gain a better understanding in the elements and principles of Law of Contract as what is the laws trying to do in response to specific issues or situations. For example, there is no legal contract between the parties until an offer is accepted, and offeree or offeror may reject or revoke an offer before acceptance takes place. Furthermore, I also get to know and understood on the employee’s rights and duties, the meaning of wages, laws and procedures which apply on an employee’s dismissal based on Employment and Labour Laws. Therefore, it is important for us to understand about the Malaysian Contract Law and Malaysian Employment and Labour Laws as it may be helpful for us in future either in our careers or daily life.

Italy Tax System

Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individual's income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. The country of domicile is important regarding inheritance tax, as there’s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: †¢The person has permanent home in Italy; †¢He/She stays at least 183 days in Italy during any calendar year †¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; †¢The centre of person’s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a â€Å"permanent resident† of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a â€Å"tax credit† is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies – SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 – 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. †¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. †¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the da te of sale. In regard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. †¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. †¢ An Individual – An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. †¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% – 240% of the tax, depending on the length of time that the return is in arrears. †¢ A Limited Company – A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security †¢An employed person – th e employer's contribution is around 30% of the salary and the employee's contribution is around 10% of the salary. A self-employed person – the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â‚ ¬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili – ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called â€Å"no-tax area†, (a deduction of between â‚ ¬3,000 and â‚ ¬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Director's Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isn’t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani v  EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes – Income Tax, Capital Gains & Inheritance Tax – in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANAD INTERNATIONAL. GC:CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng

The Great Gastby

Abstract As the spokesman of the â€Å"Jazz Age†, F. Scott Fitzgerald , referred to his own experience, wrote his masterpiece-The Great Gatsby. Through abundant symbols, Fitzgerald profoundly depicted the society of Jazz Age and successfully displayed the disillusionment of American Dream, which existed in the majority of American in 1920s. To describe the restlessness of the â€Å"lost generation† in the â€Å"roaring twenties†, the author created several typical tragic characters. This paper, based on some symbolic theories, focuses on how the author brought his attitude to the surface to reveal the theme.And by analyzing the symbolic meanings of some leading characters, it further probes into the failure of American Dream. Key words Symbolism; characters; American Dream; disillusionment 1 Introduction 1. 1 Plot and characters review Jay Gatsby, formerly Jake Gatz, is a successful bootlegger with desire of being accepted in the highest social circles of Long Is land. Once he has done this, Gatsby spares no effort to win back the love of his former girlfriend Daisy, now married to a boorish â€Å"old-money† millionaire, Tom Buchanan.Gatsby's obsession with Daisy and his pursuit of this unworthy dream results in disillusionment and, ultimately, tragedy. Sidelines observer Nick Carraway, recounts the whole story. 1. 2 The spokesman of the â€Å"Jazz Age† F. Scott Fitzgerald is widely regarded as one of the greatest American writers of the 20th century. He was both a representative of his era and a severe critic of society. In his short life, Fitzgerald experiences overnight fame and wealth in 1920s but suffers a lot in 1930s, which shares much resemblance with American society.Furthermore, with a lot of works describing the expectation and disilluionment of the American young generation, he gained irreplaceable position in the history of American literature and was often called the spokesman of â€Å"Jazz Age†. The Great Gatsby, for which he was known, is somewhat a reflection of his experience and his attitude towards the American Dream. The novel shows the anomie following the First World War. During the â€Å"roaring† 1920s, American society enjoyed unprecedented levels of prosperity as the economy soared.At the same time, Prohibition, the ban on the sale and manufacutre of alcohol as mandated by the 18th century, made many bootleggers millionaires and led to an increase in organized crime. Although Fitzgerald, like Nick Carraway in his novel, idolized the riches of the age, he was uncomfortable with the unlimited materialism and the lack of morality that went with it. The value of money was mostly exaggerated during that age. The connection of the â€Å"old money† and â€Å"new money† is presented in geographical symbols of the novel: East Egg is the place where the established aristocracy lived, and West Egg – â€Å"the self-made rich†.Using his narratorâ€⠀œNick, the author told about his views of American Dream – it was â€Å"originally about discovery, individualism, and the pursuit of happiness† . 2 Symbolism in characters In the Great Gatsby, Fitzgerald skillfully selected diffirent people, such as Jay Gatsby, Daisy Buchanan, Tom Buchanan and Nick Carraway. This part will analyze the four main characters in detail and discuss their function in symbolism. 2. 1 Jay Gatsby Through the whole life of Gatsby we can see that he is the representative of the people who pursue the American dream.At first when Gatsby falls in love with Daisy, he is frustrated for the huge gap between their social status and wealth. Gatsby is a poor immigrant of low status but Daisy comes from an old wealthy American family. They belong to two totally different worlds under that condition where people all pursue money and material content. So their love is actually desperate and not realistic. He falls into great agony because he lost Daisy and he thinks they didn’t get married just because he is not rich enough.In Gatsby’s opinion, his dream of loving Daisy is ruined by the difference in their respective backgrounds, so he resorts to crime to make adequate money so as to impress Daisy and win her back. To some degree, he makes it. He gets the money he needs and then, through building up a large house and holding luxury parties and banquets, he successfully attracts Daisy’s attention. Daisy comes back to him, dating with him again. Gatsby is so happy to see that they finally return to their old days. But in fact, this is all his illusion, as their love is based on material possessions. He has lived not for himself, but for his dream, for his vision of the good life inspired by the beauty of a lovely rich girl. † The green light situated at the end of East Egg dock and visible from Gatsby’s West Egg lawn may be the best symbol of his unattainable dream. â€Å"He stretched out his arms tow ard the dark water in a curious way, and far as I was from him I could have sworm he was trembling. Involuntarily I glanced seaward—and distinguished nothing except a single green light, minute and far away, that might have been the end of a dock. In the end when Gatsby dies for the sake of Daisy, she just leaves him behind and goes to Europe with her husband to spend their holiday. Gatsby’s dream of a perfect Daisy and a happy life totally breaks up until now. The falling down of Gatsby’s dream represents the falling down of American Dream. Then why the dream fails in such a miserable way? First, Gatsby builds up an illusionary dream. He is fascinated with Daisy’s grace and charm, but blinds her shortcomings. â€Å"He gives Daisy an idealistic perfection that she cannot possess in reality† .Alhough later he comes to know that Daisy is not what she used to be and that she doesn’t love him, he cannot stop dreaming and continues to recall the old days. Gatsby’s dream is ruined by the unworthiness of its object, just as the American Dream in the 1920s is ruined by the unworthiness of its object—money and pleasure. Second, from the beginning he uses a wrong way to achieve his dream and this would inevitably lead to his dream’s coming into failure at last. He has made his fortune through racketeering and conducting suspicious business, regardless of the moral principles.The American dream of Gatsby corrupts as the unrestrained desire for money and pleasure surpasses those noble goals. More importantly, the sharp contrast between the ideal and the reality is due to result in the breakup of the dream. In some senses, Gatsby’s dream originated from the past, and made him sincerely persist. But when he was addicted into the past, he made efforts to find various possibilities in the future. He makes the historical past transform to the future in the vain hope.The green light representing his ideal fut ure, which also indicates the whole American ones, is unattainable. The American Dream destroys not only because of the profound social and historical reasons, but also being deeply concerned with the self-destructive characters of Gatsby. When Gatsby’s simple and naive characters are confronted with the cold society and moral decay of America, there will be no place for Gatsby to escape but die. In the end, the author wrote, â€Å"Gatsby believed in the green light, the orgiastic future that year by year recedes before us.It eluded us then, but that's no matter – tomorrow we will run faster, stretch out our arms farther †¦ And one fine morning – So we beat on, boats against the current, borne back ceaselessly into the past† . Gatsby goes back ceaselessly into the past because the future is far too cruel to imagine. This is the tragedy of Gatsby: he himself lives in the past and is making a beautiful but illusionary dream of the future, so do the Ame ricans. 2. 2 Daisy Buchanan Throughout the book, Daisy is described almost in a fairytale tone.She is the princess in the castle, the wonderful girl that every man dreams of possessing. She is beautiful and rich and innocent and pure in her whiteness. â€Å"She dressed in white, and had a little white roadster †¦Ã¢â‚¬  . But that whiteness is mixed with the yellow of gold and the unavoidable corruption that money brings. Just as Gatsby once comments after their reunion, â€Å"her voice is full of money. † . Her love for Gatsby is conditioned by his wealth. When she saw Gatsby’s fabulous pile of shirts, she could not help crying:† I’ve never seen such — such beautiful shirts before. . For Daisy, her love associated closely with stable and extravagant life. Daisy proves her real nature when she chooses Tom over Gatsby, then allows Gatsby to take the blame for killing Myrtle Wilson even though she herself was driving the car. Finally, rather tha n attend Gatsby’s funeral, Daisy and Tom move away, leaving no forwarding address. Daisy lived in â€Å"a material world without being real, where poor ghosts, breathing like air. † Actually, Daisy stands for youth, gold and status, which many young Americans regard as their dreams.Yet, the dream has already became a nightmare, as it generates those money-oriented and power-persuing minds. As a social satire, Daisy is also a reflection on moral decadence in modern Amercian society. It is concerned with the corruption of values and the decline of spiritual life. Since the Industry Revolution, Americans have fallen in , not only the way of life through which they seeking for more luxurious enjoyment, but also wealth and status at the expense of moral decay. As a consequence, American Dream has totally failed to bring any kind of fulfillment, either spiritual or material. . 3 Tom Buchanan Tom Buchnan, the dude form Yale, is a liar, a hypocrite, and a bully. Being born int o a wealthy family has made him a spoiled man. He hasn’t really worked his entire life and instead, spends his days in indulgence and ease. All Tom’s feelings and actions are self-directed. He has a shameless affair with Myrtle because it satisfies his needs. He flaunts their relationship in public for he is a careless man who isn’t bothered by the sufferings he causes. This also attributes to he and Daisy’s escape in a situation where they would have to face.Tom is the typical character of his class. His social attitudes are laced with racism and sexism, and he never ever considers trying to live up to the moral standard he supposed to. Tom is â€Å"a scion of the great robber barons of the Gilded Age who seize the land, gutted the forests, laid the railroads, and turned the cities into vast urban fortresses for the purpose of protecting their own moneyed interests† . He represents descendants of those early pioneers, frontiersman and later settle rs who attempted to transform the Virgin Land into a New World Garden.These later empire-builders of the post-Civil War period, who were eager to replace crops with machines, set aside morality as easily and quickly as they attempted to buy up civilization. 2. 4 Nick Caraway Although Nick is not the hero in the novel, his importance as the narrator and a functional character makes him almost as much a central figure as Gatsby. He is Gatsby’s neighbor, Daisy’s cousin once removed, Tom’s classmate in college and the sweetie of Daisy’s close fried, Jordan.He is a tie, who connects many contradictions and conflicts among characters, and a key figure in the complicated relaion net. Nick uses his curious eyes to view Gatsby’s actions and holds sympathy to suppose Gatsby’s thoughts. As a witness who â€Å"has strong flexibility and broad and various information† , he can observe Gatsby’s actions standing far from him and take a neutra l and calm viw to value the story. Using â€Å"I† as witness to narrative the story, Fitzgerald let readers feel things directly while hid himself behind the case.Nick resembles Fitzgerald in such aspects as age, family background, education record, literary interest, military experience and seeks of fortune. â€Å"If Gatsby represents one part of Fitzgerald’s personality, the flashy celebrity who pursued and praised wealth in order to impress the woman he loved, then Nick represents another part: the quiet, reflective Midwesterner adrift in the lurid East† . So this may fully explain why Nick senses, understands and sympathizes Gatsby. The similarities between Nick and Fitzgerald make Nick voice more than the author.As a moral symbol he is the embodiment of a hope for moral and spiritual growth. Functioning as Fitzgerald’s speaker in making his ultimate value judgements, Nick realizes that the fast-paced, fun-driven lifestyle of New York is grotesque and damaging; an ideal based on materialism rather than a fulfilment of American Dream. Knowing the truth of the East, Nick quickly goes back without any hesitation. At the end, Nick is the only person escaping from the illusory American Dream and unfolds this tragic story to us all. 3 ConclusionIn the Great Gatsby, by using symbolic images, F. Scott Fitzgerald reveals the contradiction and inner conflict of the characters as well as displays his intelligence and excellent writing skill. The entire story is about the effect brought by the roaring age of reshaping people’s value , causing the deterioration of morality and running after money even one undeserved. Gatsby deadly accumulated great wealth in illegal way to get Daisy’ love, but he didn’t recognize people’s ugly inward—greedy of money and mean of kindness, and finally he died with everything lost.References [1] F. Scott Fitzgerald. The Great Gatsby. Jiangsu:YiLing Press, 1997 [2] Miller James E. Jr. F. Scott Fitzgerald: His Art and Technique. New York: New York University Press, 2001 [3] Wang Qiong. The Narrative Technique in â€Å"The Great Gatsby† from the Point View of Narration. Shanghai:Journal of Huzhou Teachers College, 2004 [4] Garrett George. Fire and Freshness: A Matter of Style in the Great Gatsby. In Matthew J. Broccoli (Ed), 2002 [5] Ernest H. Lockridge ed. Twentieth century interpretations of The Great Gatsby: A Collection of Critical Essays.Prentice-Hall, 1968 [6] Leech Geoffrey N & Short Michael H. New Essays on the Great Gatsby. New York: Cambridge University Press, 1985 [7] Zhang Tianjing. the Deeply Moving America Tragedy–Analysis the Great Gatsby. Journal of Xianyang Normal University, 2004 [8] Zhao Hongwei. Disillusionment of Gatsby’s† American Dream† From the Perspective of Society–Analysis of â€Å"The Great Gatsby†. Journal of Harbin University, 2003 [9] Mizener Arthur ed. F. Scott Fitzgerald: A Coll ection of Critical Essays, Englewood Cliffs. N. J: Prentice-Hall, 1963 The Great Gastby Chapter 7 1. Look up Trimalchio and decide whether that is an appropriate comparison for Gatsby. Trimalchio was the protagonist in Satyricon, by Petronius. He was a freedman who gained prestige and power through sheer tenacity and hard work. Once he attained his wealth, he enjoyed throwing lavish parties that were meant to impress his variety of guests. The comparison of Gatsby and Trimalchio is obvious. Both were newly rich, and trying to get the right attention. Fitzgerald's early version of Gatsby was actually titled â€Å"Trimalchio in West Egg†. 2.What has changed at Gatsby’s house? Why? Gatsby’s house becomes much quieter, and his parties come to an end because he no longer needed them to attract Daisy. 3. In chapter 1, Daisy and Jordan are lying on a couch. Find and compare the passage that this section repeats. 4. How do Gatsby and Daisy behave together? In the absence of Tom? With Tom around? While Tom is out of the room, Daisy kisses Gatsby on the lips and says she loves him. When Tom is around, Gatsby stares at Daisy with obvious passion and Daisy recklessly remarks, within earshot of Tom, that she loves Gatsby. . When is it that Tom realizes Daisy is in love with Gatsby? Why? After Daisy suggests they go to town, Tom witnesses a soft glance that passes between Daisy and Gatsby and can no longer deny the two of them are having an affair. 6. How does Gatsby characterize Daisy’s voice? What does that mean? How does that make sense to Nick? Gatsby says that her voice is â€Å"full of money† (-__-). For Gatsby, Daisy represents the wealth and elegance for which he has yearned all his life.It also shows that while Gatsby hesitates frequently, thinking before he speaks around these people because he was never really part of their world, Daisy, on the other hand, is free to do and say what she wishes, without worry, because she is so accustomed to living in this world. Nick realized that was the charm in her voice. 7. What does Tom learn about Wilson? What does Myrtle misinterpret? Tom learns that Wilson is trying to raise money to finance the move west that he has planned for him and his wife Myrtle.Myrtle is staring down from the windows above the garage at Jordan Baker, whom she seems to have mistaken for Daisy, her rival in love. 8. What is ironic about the music below the suite? 9. Describe the behavior of Tom, Gatsby, and Daisy. What is Nick’s attitude toward them? Tom and Gatsby have an argument, with Tom accusing Gatsby of lying about being an oxford man. When Gatsby successfully answers the question, Tom then explodes and asks him about his love affair with Daisy. Daisy tries and fails to quiet Tom.Nick remains a spectator of the scene and doesn’t say anything. 10. What is Gatsby’s insistence with Daisy? Why? How does this connect to earlier in the novel? Gatsby insists that Daisy never loved him, and not Tom, all these years. But when Daisy cannot honestly admit that ne ver loved Tom, Gatsby declares that Daisy is leaving Tom anyway. Gatsby does this because he realized that he was losing Daisy. 11. What does Nick realize about himself? How does it make him feel? Nick realizes that he that it is his 30th birthday.After Nick realizes it is his 30th birthday he acknowledges the fact that he has wasted too much of his time with people who do not actually care about anything other than wealth. He has spent a lot of his life on trivialities and sees that, all of a sudden, life is passing him by. His time with Nick, Jordan and the others has distracted him to the point where he loses focus of his own life and goals, thus, forgetting his own birthday. 12. Why does Myrtle Wilson die, according to Gatsby?How does this relate to her earlier misinterpretation? Because Daisy was driving and (accidentally? ) struck Myrtle. Myrtle saw Jordan Baker in the yellow car and thought she was Tom’s wife. She recognizes the yellow car as she’s running away and tries to speak to who she thinks is Jordan but it is in fact Daisy, the actual wife of Tom, who accidentally kills her. 13. What is the status of Daisy and Tom at the end of the chapter? Tom and Daisy have reconciled and it is obvious that they are going to stay together. 14.Compare Gatsby’s vigil at the end of the chapter with a similar moment earlier in the novel. Nick’s parting from Gatsby at the end of this chapter parallels his first sighting of Gatsby at the end of Chapter 1. In both cases, Gatsby stands alone in the moonlight pining for Daisy. In the earlier instance, he stretches his arms out toward the green light across the water, optimistic about the future. In this instance, he has made it past the green light, onto the lawn of Daisy’s house, but his dream is gone forever.

Pfizer Marketing Strategies Essay

Pfizer Inc., discovers, develops, manufacturers, and markets leading prescription medicine for humans and animals and many of the world’s best-known consumer brands. Their innovative, value-added products improve the quality of life of people around the world and help them enjoy longer, healthier, and more productive lives. The company has three business segments: health care, animal health and consumer health care. The top three worldwide pharmaceutical companies in sales are from GlaxoSmithKline, Pfizer and Merck respectively. In 2001, Pfizer increased its’ market share and became the sales leader. They have continued to lead the industry since. The main reason for their tremendous growth is that their pharmaceutical products are able to improve the quality of life of their customers. Those products are Aricept, Celebux, Diflucan, Lipitor, Neurontin, Norvasc, Viagra, Zithromax, Zoloft and Zyrtec. Research and development is vital to the success of any pharmaceutical company. Pfizer spent 7.1 billion on research and development in 2003; this is the only pharmaceutical company that is capable of investing this much. Their future, as one company, with a single purpose and mission, is sharply defined. Pfizer Inc. wants to be the company that does more good, for more people, than any other on the planet. Innovation is critical to improving health and sustaining Pfizer’s growth and profitability. They are deeply committed to meeting the needs of their customers, and we constantly focus on customer satisfaction. Pfizer is now implementing a strategy to drive performance within the global business, building on the business model and management ethic that they applied in the United States. The most important priority is to improve sales performance through the launch of new pharmaceutical products, encourage doctors to continue to prescribe existing products, and attempt to increase consumption and enlarge the over-the-counter market. Pfizer is a strong and reliable brand, with a solid competitive position and diversified product line that appeals to a wide customer base. However, Pfizer needs to communicate with their clients more effectively in order to capitalize on their opportunities. Their current objective focuses heavily on increasing profitability and sales volume of the new products, such as Lipitor,  Norvasc, Celebrex and Neurontin. They are seeking to increase efficiency by reorganizing of the structure of the company. Pfizers’ focus on research and development is matched by an equally strong emphasis on marketing. The company promotes its human pharmaceutical products to health care providers including doctors, nurse practitioners, physician assistants, pharmacists, pharmacy benefits managers, and managed care organizations. Pfizer also promotes its products directly to consumers in the U.S. via direct-to-consumer (DTC) print and television advertising. Pfizer has responded to the Food and Drug Administration’s 1997 decision to loosen restrictions on DTC advertising of prescription drugs by increasing DTC promotional spending each year Pfizer’s strong marketing and sales operations have enabled the company to become the â€Å"partner of choice† for the marketing of innovative products developed by others. Pfizer is extremely skilled in creating alliances with other pharmaceutical companies via co-promotion agreements. Through co-promotion and licensing agreements, Pfizer promotes and markets such highly promising products as Celebrex, Bextra, Aricept, and so on with alliance partners. Pfizer provides cash, staff, and other resources to further develop, market, promote, and sell the products in exchange for a share of revenues. For the over-the-counter market, Pfizer advertises in newspapers, magazines and uses outside media, especially for essential pharmaceutical products. An example would be the cardiovascular medicine â€Å"LIPITOR†. Potential customers gain product knowledge through advertisements when reading newspapers and popular magazines. For doctors, Pfizer spends a substantial amount of money for physician-type advertisements, such as small catalogs, relevant posters, printed 3D diagram regarding the specified product because the doctor is their main customer. Once the patient is exposed to the advertisements inside the clinic, they have more product knowledge and confidence. Pfizer continues to have sales promotions each year to support the 2-3 products they develop annually. These sales promotions are focused on  hospitals and general practitioners. Before the new product is going to launch, Pfizer announces relevant details to these people first and advises them of all of the available support. Once launched, a clinical study paper and samples are delivered to the doctors when Pfizer representatives are visiting them. Antibiotics are classified into four groups: Penicillin, Quinolones, Macrolides and Cephalosporins. Patients will develop a resistance through continued use of same antibiotic, which is why Pfizer continually develops new antibiotics. Sales promotion, advertising, and product knowledge are all very important aspects of marketing for Pfizer to launch their new products. While Pfizer has a number of strong products in its portfolio, it is Viagra that has received a large amount of attention recently and its success will be important for Pfizer. However, the huge cost of Viagra has been a highly discussed issue, with a number of governments struggling to reach decisions over reimbursement issues. However, Viagra’s high cost may lead to the use of cheaper, alternative treatment for the condition. There have also been a number of safety issues surrounding the use of Viagra. Because of the high consumer awareness of Viagra due to extensive media coverage, the continued safety concerns, combined with the impending launch of alternative oral treatments, this could have a significant adverse affect on the sales of Viagra. Pfizer appears to have continued high expectations for Viagra, possibly implying an over dependence on the success of one product. The high sales and marketing investment by Pfizer to promote Viagra could damage the company’s profitability if revenues from Viagra do not live up to expectations. Pfizer is a company that has a stronghold on its’ market, due to having superior research and development department, as well as one of the most innovative ways to approaching potential customers and business partners. All of this contributes to their competitive advantage and enables the company to always stay a step ahead of their competitors. Although the health care industry is ever changing and threats and opportunities often appear, Pfizer has a stable base for the future in this business field. As the company motto states: â€Å"Life is our Life’s Work!†

Johnny Depp as Edward Scissorhands Essay

Johnny Depp, also known as Edward Scissorhands is the main focus of this movie. Edward being an invention â€Å"monster† as some might say, but he also has a kind heart for others. After the inventor â€Å"Father† of Edward died he stayed inclosed in the house, leaving him unfinished him having scissors for hands, he had become socially disconnected. Looking into Edward’s eyes you can tell he’s lost soul being in trapped in a unwanted body. Deserted in this House he calls home all alone until one day, Peg, a woman who sells avon, barges in and takes him with her. Edward gentle but frightened doesn’t know what the world had in store for him. Being alone for as long as Edward was he desired the attention Peg gave him. i honestly think Tim Burtons main focus of this film was to show that you can’t judge a book by its cover, by showing off Edwards unique qualities showing his fascinating personality & loving heart towards others. While easily amazing the neighbors with his shrub trimming and hair cutting skills. Edward falls drastically in love with Peg’s daughter Kim, but, KIm is dating the Jim who is just very hateful to Edward. Jim always pointed out that he could never hold hands with Kim without hurting her, also Edward being so socially disconnected from society.

Derivatives Assignment Example | Topics and Well Written Essays - 750 words

Derivatives - Assignment Example With the help of forward contracts two parties can fix the exchange rate between them for the future transactions (Federal Reserve Bank, 2010). This simple kind of agreement can eliminate exchange rate risks significantly. As the exchange rate is already decided between the two parties, transaction will take place in that rate only. With the help of future contracts also foreign exchange risks can be hedged. This derivative is also somewhat similar with forward contract. But liquidity of this contract is high as it is generally being traded on organized markets (Federal Reserve Bank, 2013). With the help of this contract parties are to buy or to sell a specific currency at a future date, at a particular rate of exchange which is fixed and agreed upon by the two parties in present. Option is also a derivative through which foreign exchange risk can be hedged. With the help of this contract interests of the buyers and sellers are taken care of significantly (Kotze, 2011). According to this contract, buyers have the right but do not have any obligation to buy or sell a particular currency at a particular exchange rate. But sellers have obligations if the buyers exercise their rights. In this way with the help of options foreign currency risks can be hedged. Derivatives are generally used for hedging against foreign exchange currency risks. There are several examples where derivatives have caused significant losses for the company. MG was significantly impacted by the usage of the derivatives. Using derivatives were integral parts of the company’s marketing and hedging programs. In 1993 the organization incurred huge losses related with the derivatives (Nihalani, 2011). The losses were over US $ 1 billion. At that point of time it was the largest derivative loss by any company. The organization was on the verge of bankruptcy. The bank was forced to seek for a rescue package of $1.9 billion from a

VARK analysis paper Essay Example | Topics and Well Written Essays - 750 words - 1

VARK analysis paper - Essay Example It means that the student is able to recall images more than listening to class lectures alone. Aside from the use of proper gestures when teaching, the student learns well if the teacher uses pictures, posters, slides, and diagrams like flow charts or graphs throughout the class discussion (Vark Learn, 2012c). The student’s preferred learning strategy is totally different when compared to other learning styles. Instead of using pictures, posters, slides, and diagrams like flow charts or graphs, the use of aural learning strategy is more focused on receiving inputs out of hearing. In most cases, students who prefer the use of aural learning strategy learns best each time they attend classes, discussions, and tutorials, participating in group discussion, or using a tape recorder (Vark Learn, 2012d). In case the only available teaching and learning materials is a manuscript or notes, the student should read the text aloud so they can easily recall what they have read. Students who prefer the use of read/write learning strategy learns better when they read dictionaries, books, journals, notes, essays, and manuals. It is also possible for this group of learners to learn better each time they write down technical terms on a piece of paper or convert diagrams or charts into words (Vark Learn, 2012e). Unlike the use of visual, aural, and read/write, kinesthetic approach in learning is all about learning by doing (Gardner, Jewler, & Barefoot, 2008, p. 44). Basically, figure I shows the test results after completing the VARK Questionnaire entitled â€Å"How Do I Learn Best?† The fact that the VARK Questionnaire results show scores between 10 to 15 strongly suggest that as a learner, the student is very flexible. Regardless of the kind of teaching modality used in class, the VARK test strongly suggest that the student can easily cope with whatever teaching modality the teacher decides to use in class. The test results strongly suggest that the student