TAC System Marketing Strategy

Increasing capture rate Every guest’s voice is significant to a spa’s achievement. Every guest leaves with an account they will share with others either by word of mouth, or via the internet. In case the spa is a disappointment and does not meet the clients’ expectations or requirements, the story will be one of disaster, warning and dissatisfaction (Riesterer Emo, 2006).Advertising We will write a custom report sample on TAC System Marketing Strategy specifically for you for only $16.05 $11/page Learn More TAC provides a mobile questionnaire where one can send questionnaires directly to guests’ mobile devices and receive valuable feedback faster and more often. This could help the management to adjust the situation where the guest may be feeling dissatisfied. Satisfied customers will always give positive feedback that could bring back others. The mobile royalty card could also be used. This is an innovative application, rath er than a conventional plastic membership card. Instead of applying and waiting for a physical card to be printed and posted, this can be made possible for customers to easily download the hotel’s application and obtain the benefits joining the customers’ royalty club. The customers’ mobile number is always handy where the plastic cards can easily be forgotten or lost (Schmidgall, Korpi, 2011). The process that guests use to book the spa matters. A long and complex process which is manual may discourage the guests. Having a mobile booking may help resolve this. TAC’s mobile application, which allows guests to book spa treatments and almost any other resort activity in just seconds using their smart phones or tablets, will be used. This convenience will bring increased sales and customer satisfaction and decrease the work load for the staff. The staff will, therefore, offer improved services to the guests (Hayes, Ninemeier, Miller, 2012).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More How to sell non-sellers With a simple functional design, TAC system can be used to reserve individual services, exchange items as well as calculate the right surcharge (Bodeker and Cohen, 2008). The system can also suggest which items are best combined with particular items. With this, the non-sellers could be suggested and therefore, boost their sale. Guests would want packages that present variety, Reservation Assistant is intended to assist create attractive cross-departmental packages. For example, combining tee time with massage pieces and beauty products (O’Fallon and Rutherford, 2011). The non-seller products can be promoted on the social media like face book. Social media can promote these spa products to a broad audience. TAC assists in meeting customers where they are (Sharma, 2010). With the Facebook Booking App hotel, resorts and clubs ma y present the full functionality of The Assistant corporations’ famous web engine, on their Facebook Fan Pages. A hotel’s Facebook fans can book treatments, purchase or redeem gift certificates as well as buy products without asking them to alter the media channel and, risk dropping them and their income. Guest reservations and sales completed through Facebook immediately show on the Reservation Assistant availability monitor in guests’ reports and on income reports. Merchandise inventory, worker schedules, and treatment room distribution plans are all instantly updated. The In Facebook Booking App provides added value to the hotel and its guests. This will enable boost the sale of the non-sellers of the hotel since guests will enjoy booking treatments and buying products through their favourite channels when they desire (Bhalla and Anuraag, 2010).Advertising We will write a custom report sample on TAC System Marketing Strategy specifically for you for only $16.05 $11/page Learn More Introduction of gift certificate could also serve to increase the sale of the non-sellers. Explaining all the available packages and treatments before offering the gift certificate would help. Reservation Assistant can make an actual difference in this part, considerably increasing gift certificate retailing (DiJulius. 2003). With its certificate management tool, Reservation Assistant help to truck the precise number and position of gifts certificates in circulation. It also shields the hotel against frauds, dual redemption and redemption of gift certificates not paid for. This ensures that the company does undergo loss as it tries to improve its sales. TAC offers a web shop which makes it possible for guests to buy products and book spa treatments. By marking the items and services which are non-sellers to be sold online, presenting items in this attractive multimedia perspective will boost the sale of the non-sell items. By a cl ick of the button, the system involuntarily incorporates these items in the web shop. One is able to cross-sell and up-sell more efficiently (Calvin, 2001). When measuring the success of a business, detailed information is important (Konu, Tuohino Komppula, 2010). It is the only means that a hotel can be able to know the non-sellers. Knowing the non-sellers makes the strategy more effective. At the press of a button, Reservation Assistant gives all the important data essential for successful management. Having 1,000 report modifications the system is capable of giving information about every feature of the business. Reports can be produced as often as desired and saved in a range of formats. With this information the non-sellers can easily be managed (Capellini, 2010).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Increasing utilization Utilization is a technical approach for capacity constrained spas to boost revenue by managing staff and schedules. In practice, maximizing utilization refers to increasing the number of service bookings by balancing the availability of stations and spa therapists. Low utilization of the spa could be improved through the use of activity reservation. One of the main functions of reservation assistant is to aid in the achievement of maximum allocation of resources. This streamlines the operations allowing the hotel to take maximum advantage of the opportunities it is presented with. It helps to increase efficiency as much as possible (Johnson Redman, 2008). Reservation assistant allows one to communicate important information and messages to guests’ mobile phones in not less than 700 mobile networks across the world. This can help increase the utilization by sending reservation reminders. As a marketing tool, this service is designed to advertise mini cam paigns such as special offers, off period promotions, staging of new products and others. This will also help in increasing the utilization of the spa (American Hotel Lodging Educational Institute, 2005). Through the use of the Guest Relationship Management element, a person can determine the number of times a visitor has come to the spa, the total amount of their proceeds for the spa, the various packages reserved as well as the products they have bought. This information is important for the spa as it is a crucial factor in strategic marketing. For instance, in the Reservation Assistant, the administrator can pick all the clients who have booked certain packages and write them a correspondence. The correspondence is automatically dispatched by Reservation Assistants and then saved jointly with all other information regarding that particular guest (Melih Sherie, 2008). References American Hotel Lodging Educational Institute 2005, Retail management for Spas: the art science of r etail, American Hotel Lodging Educational Institute, Lexington, ISPA. Bhalla, S and Anuraag, S 2010, Visual Merchandising, B L Dogra, New Delhi. Bodeker, G and Cohen, M 2008, Understanding the Global Spa Industry, Elsevier Ltd., Oxford. Calvin, R 2001, Sales management, McGraw-Hill Publishing Company, NY. Capellini S 2010, The Complete Spa Book for Massage Therapists, Erin O’connor, NY. DiJulius J 2003, Secret Service: Hidden Systems That Deliver Unforgettable Customer Service, American Management Association, NY. Hayes, D, Ninemeier, J, Miller, A 2012, Foundations of lodging management, Prentice Hall, Boston. Johnson, E Redman, B 2008, Spa: a comprehensive introduction, International Spa Association Foundation, Lexington, KY. Konu, H, Tuohino, A, Komppula, R 2010, ‘Lake Wellness — a practical example of a new service development (NSD) concept in tourism industries’, Journal of Vacation Marketing, vol. no.16, pp.125-139. Melih, M Sherie B 2008, Ã¢â‚¬Ë œResort spas: how are they massaging hotel revenues ‘, International Journal of Contemporary Hospitality Management, vol. 20 no.1, pp.60-66. O’Fallon M and Rutherford D 2011, Hotel Management and Operations, John Wiley Sons Inc., New Jersey. Riesterer, T Emo, D 2006, Customer message management: increasing marketing’s impact on selling, Thomson South-Western, Pub., Ohio. Schmidgall, R Korpi, J 2011, Financial management for spas. Lansing, Mich, American Hotel Lodging educational institute, Lexington, NY. Sharma, N 2010, Sales management, ABD Publishers, Jaipur, India. Smith, S 2007, Spa Secrets of Success: Unlocking the Secret Behind Successful Spas Author House, Bloomington. This report on TAC System Marketing Strategy was written and submitted by user Vivienne Hull to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Analytical Essay Sample on Suicide in #8220;Thirteen Reasons Why#8221; Book Vs. Film

Analytical Essay Sample on Suicide in #8220;Thirteen Reasons Why#8221; Book Vs. Film Analytics implies the ability to reason and search for logical truth, proving theories and assumptions with the help of valid and relevant arguments. As a rule, the object of an analytical essay is an in-depth analysis of a certain problem of opinion, which is based on a specific fact. This type of paper is often used to consider a literary work or film where it is necessary to evaluate the arguments of the author or the main idea of the text, giving worthy evidence. It is necessary to draw up a work plan and break it into interrelated paragraphs, which will create a complete understanding and appreciation of a literary work or another fact. An analytical essay is a laborious and deep work that requires the utmost care and knowledge of the topic or question. ‘The Thirteen Reasons Why’ Essay Sample The topic of suicide is becoming an acute problem in the modern world, and its victims are teenagers who cannot live with moral trauma and constant pressure from the outside world. The book â€Å"The Thirteen Reasons Why† written by Jay Asher reveals the topic of suicide and shows its consequences. The victim in this story is a girl named Hannah, who took her life by recording 13 tapes on which she told the story of her life and the people who are guilty of her death. The book describes the cruel events in the life of Hannah, which can often cause a significant amount of negative emotions among the readers. The main idea of the author of the book is to show that suicide is not a way out of difficult situations, and such selfish action destroys the lives of other people, bringing them serious moral trauma. In 2017, Netflix filmed a series on this book, which quickly became one of the most popular among teenagers. Moreover, the organizers have created a website to support people with injuries who can share their stories and reduce the level of despair, which can save them from rash decisions. However, â€Å"The Thirteen Reasons Why† is a tragic story that can be considered romantic by the audience, which can harm the primary goal of the author and contribute to the continuation of the theme of suicide. The romantic line in the book is its central part, and the readers or the viewers can forget the main idea of the story, focusing on the development of relations between the characters. Adolescence is characterized by heightened sensitivity and the search for real love, and this theme is the main one for them, and suicide intensifies the manifestation of love feelings and sufferings of the main character, whose name is Clay. He is forced to listen to all the stories of Hannah, which he madly loved but could not confess these feelings. Every day he heard her voice on the recordings and represented her standing next to him, which certainly is romantic and gentle to the public. Moreover, the love line is also seen in other heroes who were Hannah’s friends and influenced her decision to commit suicide. The series reveals more details and describes the life of each story participant, making â€Å"The Thirteen Reasons Why† more vital and aimed at a younger audience. The book also describes love, but not to the same extent as the series does, dipping the public not only into the consequences of suicide but also into a close relationship between the characters. The directors sought to create a film that would be acceptable to most of the population, and romance has a significant role in the perception of the entire plot and the search for morality. Each chapter and tape was accompanied not only by the story of Hannah but also by her relationship with Clay, who worked with her at the same place. Their relationship was not fully disclosed, which is a frequent topic of discussion and fantasy of adolescents. Her suicide broke Clays heart, but the tapes created the illusion of her presence, which allows readers to understand Hannah’s thoughts and not take death as something real and severe. The characters are romanticized, and their behavior does not correspond to reality, which also contributes to a wrong perception of the story. An example of this fact is Clay, who is a closed, modest, and kind-hearted person who always defends justice. His actions are contradictory because he loves Hannah, but he continually ignores her requests for help and attempts to have a closer relationship. However, after her death, Clay suffers constant suffering and drives aimlessly through the night streets of the city, listening to her tapes and seeing her silhouette. In addition to Clay, such characters as Alex and Jessica, who appear to be Hannas friends, set her up in different situations, but after her suicide, they change their behavior and experience a deep depression, which leads to Alexs death. It is necessary to understand that the real world is crueler, and people do not regret their actions for a long time. However, Hannah accused them of her death, which is sufficient punishmen t and proves that death can restore a certain justice, contrary to the motives of the author. The story ends with the realization of all the mistakes of people who were guilty of the death of a girl, which also cannot be carried out in the real world, giving readers and viewers hope for justice. The musical accompaniment in the series contributes to deeper penetration into the plot and atmosphere, which creates additional interest among the viewers. Each cruel or tragic scene is filled with sad songs that can influence the mood of the public, causing people to be depressed and have negative thoughts. Despite the fact that such events are revealed in the book and the series is serious enough and do not intend to cause a positive reaction, teens get some pleasure from them and want to watch the next series and read other chapters. Such a tragic story delays as it is vividly described and well taken down and every impressionable person unwittingly thinks about life, death, justice, trust, and friendship. The real world is much more positive, but after realizing this story, people may not notice all the benefits and opportunities, which is also the negative side of â€Å"The Thirteen Reasons Why.† One of the main factors that contradict the author’s good intentions is the end of the book and the film. The story is based on the desire of its heroes to restore justice, and suicide is one of the ways to achieve the goal. Cassette recording is Hannah’s revenge for a broken life, and this action leads to a positive result, where the characters begin to understand their mistakes and start to change their lifestyle for the better, becoming more conscious people. This result automatically leads the public to the idea that Hannah’s death was decent, and the girl was able to reach the hearts of many people, showing them the other side of life. Moreover, Hannah’s decision to kill herself has many explanations, and this fact may justify its action, which contradicts the book’s main morality. The author wants Hannah to be an example of the fact that suicide is not the solution to all problems. However, in her case, all her schemes and thoughts led only to this thought, and her plan was successful. The cassettes helped all participants understand their mistakes and behavior, which always has consequences. Both the book and the series show the problem of misunderstanding of parents and their children as well as the indifference of teachers, the cruelty of students. Such an atmosphere can lead to the fact that the young public will begin to delve more deeply into the problems of the heroes. Every reader and viewer can find issues that are especially close to him or her, increasing the risk of being prone to depression. An important aspect is the fact that the scene of a suicide in the series is also romanticized, and it does not disgust the audience despite the beliefs of the creators of the series. It can be seen that Hannah was able to open the veins the first time, and many people might think that this action is simple and fast. This aspect is not obvious, but it can affect peoples minds, creating stereotypes about suicide and its consequences. Thus, analyzing all the factors, it is possible to say that the book â€Å"The Thirteen Reasons Why† written by Jay Asher as a TV series can negatively influence the young public, instilling people with a false idea of suicide. Despite all the attempts of the author to create a tragic story that will carry a deep morality to readers, his work has gained popularity, where teens romanticize a significant number of events and do not consider suicide as an immoral and selfish act. On the one hand, Hannah’s suicide led to the suffering of a significant number of people, the main victims of which were her parents and people who did not want to harm her. Her death and tapes led to the suffering of many heroes who did not think about their actions. The book shows that every action has its price and consequences, and each person has a different reaction to jokes and insults. However, from the reverse aspect, it is possible to notice that each character in the book and the series is romanticized, and their behavior often does not correspond to reality, misleading the younger generation. Moreover, the suicide of the main character was part of her revenge, and her actions helped to restore justice, which proves to the public that death can be the solution to the problems. Therefore, â€Å"The Thirteen Reasons Why† has a significant amount of hidden aspects that contradict the author’s motives and may be misunderstood by a young audience. Post-writing Tips We hope that this example of an analytical essay will help you write the quality paper that will display a clear idea of how an analytical essay sample looks like. With this analytical essay example, you’ll see that such work should analyze an unobvious fact using a significant number of arguments. The topic of this paper may be provocative, but it displays a detailed analysis of the thesis, where each paragraph proves the main idea. Thus, an analytical essay is the type of research where you should analyze and consider every element of a book, film, or other work.

How Donald Trump Won - The 2016 Presidential Race

How Donald Trump Won - The 2016 Presidential Race Voters and political scientists will debate how Donald Trump won the presidential election in 2016. The businessman and political novice stunned the world by winning a presidential election most analysts and voters believed had firmly been in the hands of Hillary Clinton, who had far more experience in government and had run a more orthodox campaign.   Trump ran his campaign in the most unconventional of ways, insulting large swaths of potential  voters and shunning  the traditional support from his own political party. Trump won at least 290 electoral votes, 20 more than the 270 needed to become president, but got more than 1 million fewer actual votes than Clinton did,  reigniting the  debate over whether the U.S. should scrap the Electoral College. Trump became only the fifth president to be elected without winning the popular vote. The others were Republicans  George W. Bush in 2000,  Benjamin Harrison in 1888 and Rutherford B. Hayes in 1876, and Federalist John Quincy Adams in 1824. So how did Donald Trump win the presidential election by insulting voters, women, minorities, and without raising money or relying on support from the Republican Party? Here are 10 explanations for how Trump won the 2016 election. Celebrity and Success Trump portrayed himself through the 2016 campaign as a successful real-estate developer who created tens of thousands of jobs.  I’ve created tens of thousands of jobs and a great company, said during one debate. In a separate speech, Trump proclaimed his presidency would create job growth like you’ve never seen. I’m very good for jobs .In fact, I will be the greatest president for jobs that God ever created. Trump  runs dozens of companies and serves of numerous corporate boards, according to a personal financial disclosure he filed with the U.S. Office of Government Ethics when he ran for president.  He has said he is worth as much as $10 billion, and though critics suggested he is worth much less Trump projected an image of success and was one of the most well known brands in the county. It also didnt hurt that he was host and producer of NBC’s hit reality series  The Apprentice. High Turnout Among Working-Class White Voters This is the big story of the 2016 election. Working class white voters- men and women alike- fled the Democratic Party and sided with Trump because of his promise to renegotiate trade deals with countries including China and levy stiff tariffs on goods imported from these countries. Trumps position on trade was seen as a way to stop companies from shipping jobs overseas, though many economists pointed out taxing imports would drive up costs to American consumers first. His message resonated with white working-class voters, especially those who live in former steel and manufacturing towns. Skilled craftsmen and tradespeople and factory workers have seen the jobs they loved shipped thousands of miles away, Trump said at a rally near Pittsburgh, Pennsylvania. Immigration Trump promised to essentially lock down the borders to prevent terrorists coming in, an appeal to white voters who were not necessarily worried about crimes being committed by undocumented immigrants by jobs being filled by them. What we are going to do is get the people that are criminal and have criminal records, gang members, drug dealers. We have a lot of these people, probably two million, it could be even three million, we are getting them out of our country or we are going to incarcerate, Trump said. Trumps position contrasted starkly with Clintons position on illegal immigration. James Comey and the FBIs October Surprise A scandal over Clintons  use of a personal email server  as secretary of State had dogged her through early parts of the campaign. But the controversy appeared to be behind her in the waning days of the 2016 election. Most national polls in October and the first days of November showed Clinton leading Trump in the popular vote count; battleground-state polls showed her ahead, too. But 11 days before the election, FBI director James Comey sent a letter to Congress stating he would review emails found on a laptop computer belonging to a Clinton confidant to determined whether they were relevant to the  then-closed investigation of  her use of the personal email server. The letter cast Clintons election prospects into doubt. Then, two days before Election Day, Comey issued a new statement that both confirmed Clinton did nothing illegal but also brought renewed attention to the case. Clinton directly blamed Comey for her loss after the election. Our analysis is that Comey’s letter raising doubts that were groundless, baseless, proven to be, stopped our momentum,† Clinton told donors in a post-election telephone call, according to published reports. Free Media Trump didnt spend a whole lot of money trying to win the election. He didnt have to. His campaign was treated by many major media outlets as a spectacle, as entertainment instead of politics. So Trump got lots and lots of free airtime on cable news and major networks. Analysts estimated Trump had been given $3 billion of free media by the end of the primaries and a total of $5 billion by the end of the presidential election. While free media has long played an important role in our democracy by fostering political discourse and disseminating electoral information, the sheer enormity of coverage on Trump puts a spotlight on how the media may have influenced the course of the election, analysts at mediaQuant wrote in November of 2016.  Free of earned media is the widespread coverage he received by major television networks. He also spent tens of millions of dollars of his own money, mostly fulfilling a vow to finance his own campaign so he could portray himself as being free from ties to special interests.  I dont need anybodys money. Its nice. Im using my own money. Im not using the lobbyists. Im not using donors. I dont care. Im really rich. he said in announcing his campaign in June 2015. Hillary Clintons Condescension  Toward Voters Clinton never did connect to working class voters. Maybe it was her own personal wealth. Maybe it was her status as a political elite. But it most likely had to do with her controversial portrayal of Trump supporters as deplorable. To just be grossly generalistic, you can put half of Trump supporters into what I call the basket of deplorables. Right? Racist, sexist, homophobic, xenophobic, Islamaphobic, you name it,  Clinton said just two months before the election. Clinton apologized for the remark, but the damage was done. Voters who were supporting Donald Trump because they were fearful over their status in the middle class turned solidly against Clinton. Trump running-mate Mike Pence capitalized on Clintons mistake by crystallizing the condescending nature of her remarks.  The truth of the matter is that the men and women who support Donald Trumps campaign are hard-working Americans, farmers, coal miners, teachers, veterans, members of our law enforcement community, members of every class of this country, who know that we can make America great again, Pence said. Voters Didnt Want a Third Term for Obama Regardless of how popular Obama was, its incredibly rare for presidents from the same party to win back-to-back terms in the White House, partly because voters become fatigued by a president and his party by the end of eight years.  In our  two-party system, the last time voters elected a Democrat to the White House after a president from the same party had just served a full term was in 1856, before the Civil War. That was James Buchanan. Bernie Sanders and the Enthusiasm Gap Many- not all, but many- supporters of Vermont Sen. Bernie Sanders did not come around to Clinton after she won the brutal, and what many thought ,  rigged, Democratic primary. In a scathing criticism of liberals Sanders supporters who didnt support Clinton in the general election, Newsweek magazines Kurt Eichenwald wrote:   Awash in false conspiracy theories and petulant immaturity, liberals put Trump in the White House. Trump won slightly fewer votes than Romney did in 2012- 60.5 million compared with  60.9 million. On the other hand, almost 5 million Obama voters either stayed home or cast their votes for someone else. More than twice as many millennials- a group heavily invested in the â€Å"Sanders was cheated out of the nomination† fantasy- voted third-party. The laughably unqualified Jill Stein of the Green Party got 1.3 million votes; those voters almost certainly opposed Trump; if just the Stein voters in Michigan had cast their ballot for Clinton, she probably would have won the state. And there is no telling how many disaffected Sanders voters cast their ballot for Trump. Obamacare and Health Care Premiums Elections are always held in November. And November is open-enrollment time. In 2016, as in previous years, Americans were just getting notice that their health insurance premiums were rising dramatically, including those who were purchasing plans on the marketplace set up under President Barack Obamas Affordable Care Act, also known as Obamacare. Clinton supported most aspects of the health care overhaul, and voters blamed her for it. Trump, on the other hand, promised to repeal the program.

Field Experience #5 Policy Essay Example | Topics and Well Written Essays - 1000 words

Field Experience #5 Policy - Essay Example The challenges in evaluated are in a wider dimension linked to the interpretations in policies and guiding procedures for teacher evaluation. For effective evaluation, there is need to review the consistency of the policies with the state law to ascertain their legality and their entire separation from procedural requirements of teacher evaluation. From a general point of view, the policies are supposed to give guidance for procedures in the assessment to ensure legal consistency. A policy is simply a set of rules and principles which are used as a guide in decision making or procedural activities with the goals of the principles clearly stated. The teacher evaluation policy is part of Arizona’s education policies in which there are guidelines to teacher evaluation procedures. Policies are usually politically negotiated rules governing the entire operation of a system which in our case is teacher evaluation and must be consistent with the law. On the other hand teacher evaluation procedure is a set of guidelines agreed upon by professionals in the field on best practice in evaluating teachers for compliance to education policies. This might be the beginning of the trouble in understanding policy and procedural requirement of teacher evaluation because of some inconsistencies in the application of the two especially after the law changes in Arizona. In the Standards for Arizona Teachers we find more description of procedural activities in teacher evaluation and less of policy matters. It offers a criterion for judgment of good practice and indicators of teacher failure. As part of legislation we find the policies based on the old set of law on education but with the recent changes there is a lot that is inconsistent with the state law. Just to cite an example the law which is observed to discriminate against teachers whose first language is not English is contrary to what the policy covers under communication requirements of a teacher. In

The Image Of Woman's Life In Literature Essay Example | Topics and Well Written Essays - 1250 words

The Image Of Woman's Life In Literature - Essay Example Suppression of the private ambitions of womenfolk has been unavoidable, for the so-called larger interests of the family and the society. Menfolk utilized the institution of marriage to their advantage. In the stories â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman and â€Å"Hills Like White Elephants†, by Ernest Hemingway elaborate articulation has been made by the authors as to how the women, whether traditional or modern, have always been at the receiving end and menfolk are not willing to give her space and do not realize the damage they cause to her psyche due to over-protectiveness or outright suppression of her rights and individuality. She has no life of her own and it is linked to the interests of others. â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman is concerned with the age-old traditions of unequal status of women in the society that has a direct bearing on the institution of marriage. Women are forced into solitude as per the prevai ling conventions of the society. The suffering of women is the theme of the story and as such how the institution of marriage can command respect? The traditional woman has always been at the receiving end and at every stage of her life, the domineering influence of her father first and later that of her husband impacts her life. The narrator suffers from the inferiority complex as her psyche is controlled by her overbearing husband due to which she almost loses her independent thinking power. All avenues for the growth of her personality are barred from her physician husband who firmly believes that he has the panacea for all her ills. She is diagnosed as ill, even though she is not! Illness is forced upon her to subdue her independent spirit. She lives the life of enforced solitude and that is not the fault of any individual, but the societal conventions demand the same. Husband has his own procedures to deal with his wife. The narrator articulates, â€Å"It is so hard to talk wi th John about my case, because he is so wise, and because he loves me so.† (81)After marriage, her over-protective husband is not willing to allow the sapling of her individuality to grow. She bemoans, â€Å"John is a physician, and perhaps—(I would not say it to a living soul, of course, but this is dead paper and a great relief to my mind--) perhaps that is one reason I do not get well faster.† (74) Her God-gifted creativity is not given an opportunity to grow. She laments, â€Å"It is so discouraging not to have any advice and companionship about my work.† (77) She turns cynical. The two important metaphors in the story relate to the feminist interpretation. The yellow wallpaper itself is a metaphor that articulates the subjugation of women by the male fraternity. The irregular pattern of the paper indicates the inconsistency in the life of a woman, and how she is unable to find the proper balance in her life due to circumstances forced upon her by the male-dominated society. The second important metaphor also relates to the wallpaper, but from a different angle. The women remain trapped in the wallpaper. The narrator wonders whether she alone is trapped thus, but immediately reverts to the universal generalization of women and reflects that there are others suffering like her. In â€Å"Hills Like White Elephants,† Ernest Hemingway creates character development through actions and dialogues instead of descriptions and allegories.

Applicability of Alternate Minimum Tax

Applicability of Alternate Minimum Tax All the non-corporate income tax payers are supposed to be paying AMT. The rule for applicability is that the AMT is payable if: Tax under normal Provisions (as per income tax act) is less than AMT. In this case the adjusted total income is considered to be the total income and tax liability is calculated over it. The other rule mentions that the AMT will not be paid by the individual, HUF (Hindu Undivided Family), AOP (Association of Persons) and Artificial Juridical Person if the Adjusted Total Income is not greater than Rs.20 lakhs. Non-Applicability to LLPs incorporated under foreign Law Limited Liability Partnerships incorporated under foreign laws are not considered Firm as per the definition given under section 2(23) and are considered under the definition given in section 2(17). So, the provisions of AMT are not applicable to such LLPs. Applicability to foreign firms not incorporated under any Foreign Law Foreign firms which are not incorporated as per the foreign country law but fits into the definition of firm as per Indian Partnership Act,1932 is considered firm as under section 2(23). So, the provisions of AMT as per chapter XII-BA are applicable to such firms. The Alternate minimum tax liability is as per section 115JC for the income to be chargeable to tax under India. Rate The applicable rate of AMT is 18.5%, which is calculated on Adjusted Total Income. Further, the final AMT is calculated by calculating education and secondary education cess of 3% on 18.5% and surcharge if applicable. Surcharge is not applicable for LLP. A Table containing steps is included in annexure along with an illustration. The steps and illustration are given in Annexure- I and II respectively. As per the provisions of AMT, the final tax liability for the non-corporate assessees is greater of the tax as per normal provisions and Alternate Minimum Tax (Tax @ 18.5 percent (plus secondary and education cess as applicable) on adjusted total Income). Alternate Minimum Tax Credit Tax credit is available against future tax liability if AMT is greater than tax under normal provisions. The credit amount is the difference between the two and can be adjusted or carried forward for ten years from the year in which the credit was earned. From the assessment year 2018-19, the period will be fifteen years.The section applicable is 115JD. Set-off is available when the tax as per normal provision for LLP is more than AMT. The amount of set-off is limited to amount paid in excess of AMT. However, the rules regarding carry forward or set-off are not applicable for education and secondary education cess. Further, if the credit is not utilised within ten years then it cant be availed later on. Interest is not paid on tax credit availed. Application of other Provisions of this Act The provisions are given under section 115JE and are applicable to the non-corporate assessee to whom AMT provisions apply. This section includes advance tax, interest as per sections 234A,234B and 234C penalty. Key points with respect to the New Chapter XII-BA Finance Bill,2011 was to tax limited Liability Partnership in a different manner. The rule was applicable to LLPs which claimed deduction as per chapter VI-A(C) or Section 10AA of the Income tax act,1961. It was introduced particularly for the LLPs claiming income based deductions only. Key Points you should know. This chapter entailed some key terms, which are explained as follows: Regular Income Tax This is the income tax as under normal provisions, that is, according to the tax rate applicable to the particular assessee as per income tax act,1961. Uptil this calculation, no effect of Chapter XII-BA is given. This is defined under section 115JF(d). Adjusted Total Income Adjusted Total Income is explained under section 115JC (2). Adjusted total income is calculated over the normal tax calculated for the LLP non-corporate assessee and further giving the effect of Chapter XII-BA provisions. These adjustments include following (given under section 115JEE (1)), which are added to the normal tax: Deductions under Chapter VI-A, which are deductions on certain incomes (Section 80HH to 80RRB except 80P) Deduction as per section 10AA, applicable in special economic zones. Deduction under 35AD which is reduced by the depreciation amount as per section 32. Deductions, particularly applicable on LLPs include the following sections: 10AA, 80IA, 80IAB, 80IB, 80IC, 80ID, 80JJA, 80LA and 80Q. The assessee claiming deduction under section 35AD (with effect from 1st april,2015) cannot claim deduction under the following sections- 80IA, 80IB, 80IC and 80ID. Such an assessee does not have to pay AMT. When Alternate, Minimum Tax is calculated, then the concept of brought forward loss and unabsorbed depreciation are taken into account and set-off for them is as per the Income Tax Act,1961. If a company is converted to a Limited Liability Partnership form of organisation, then the MAT credit, which the company earned is not allowed to be set-off against AMT. Assessees Responsibility The assessees falling under the provisions of this act are required to prepare a report consisting of the details and calculations basis of adjustments done for computation of the tax liability to the CA. The books of account and relevant records pertaining to the documents regarding the furnishing of the deductions claimed under sections applicable under these sections. The information is to be further filled in form 29(C). The details of the report and form are explained as under. Report A certificate and a report regarding calculation of adjusted total income and alternate income tax, is required to be furnished before the due date of filing return as per section 139(1). The report is certified from a Chartered Accountant. The provisions for this are given under section 155JC (3). Form no. applicable is 29(C). According to the guidelines form ICAI, this report consists of three paragraphs: First paragraph should consist of the declaration about the examination of accounts and records of non-corporate assessee in order to arrive at adjusted total income and the AMT. Second paragraph should consist of certification of calculation of adjusted Total Income and AMT and the tax payable as per 115JC. The third paragraph should consist of expression of the opinion that the particulars furnished in Annexure A of form 29(c) are accurate and true. Form The form under section 29(C) requires the assessee under this act to furnish the following items: Name of the Assessee Address of the Assessee Permanent Account Number Assessment Year Total Income of the Assessee in the manner mentioned under Income Tax Act. Income Tax payable on total income computed under point 5. Deduction amount as per Part C, Chapter VI-A (except section 80P). Deduction amount as per section 10AA. Adjusted total Income (5+7+8). AMT (19.055% of Adjusted Total Income) If Tax on total income is > AMT, then AMT is considered as Not Applicable (N.A) in column 10 If Tax on total income is [1] Reasons In the year 1969, around 155 tax payers were saving taxes or paying almost nothing to the government by using deductions and tax breaks. So, AMT was introduced with the objective to reduce the incidences of tax savings by the higher income groups. But over the years it has reached to the middle-income groups as well. This is attributed to inflation as AMT is said to have never adjusted for inflation, so if income increased overtime for an assessee, it landed them in the AMT bracket. Chapter XII-BA was introduced to save revenue that arose when a company converted to LLP. This was basically done to take advantage of tax exemptions and rationalization of taxation. According to the provisions of Income Tax Act,1961, tax neutrality was provided in case of a conversion of a company to a Limited Liability Partnership. The transaction is not subject to capital gains if certain conditions are fulfilled. There was a possibility of tax saving. Advantage which was available to LLP Before the proposition of provisions of AMT, LLP was considered a tax saving form of organization as Minimum Alternate Tax and Dividend Distribution Tax. So, the companies used to convert to LLP for the benefits. The benefits are explained as under and analysis is done based on that. Benefits LLP are not levied surcharge and DDT. Capital gains are not attracted when the assets are transferred from a company to LLP. This helps in saving tax. Companies have an increased cost of maintenance of the statutory records which comes under the minimum compliance level. But LLPs does not have incur any such costs as there are no compliances to be fulfilled in terms of maintenance of records or the meetings. There is no limit on the number of partners in LLP. All the assets, movable and immovable are automatically vested in LLP and no stamp duty is applicable. Other benefits of LLP include the following- Government intervention is restrictive, easier to wind-up and audit is required to be done only in case of aggregate contribution more than Rs.25 lakhs and turnover greater than Rs.40 lakhs. Advance Tax Advance tax is to be paid as per provisions 115JE and interest is attracted if there is failure to pay it. If the assessee has income under the head PGBP on presumptions applicable as per section 44AD and 44ADA, he/she is not allowed to claim profit linked deductions. So, if the tax payer falls under the bracket of those claiming deduction under section 10AA or under Chapter VI-A, then adjusted total income will be increased by such amounts as well. Difference between MAT (Minimum Alternate Tax) and AMT (Alternate Minimum Tax) MAT AMT Applicable on Companies Applicable to non-corporates Section 115JB Section 115JC Calculated on book profit Calculated on adjusted total income Effective tax rate is 19.5% Effective tax rate is 19.05% [1] Taken from the Income Tax Department document

Outline the course of US intervention in mexico from 1910 to 1940

Before 1910, Mexico was under Diaz's dictatorship. Diaz supported USA Business in Mexico, for example in oil and railways, for many years, and they also bought products from them, however, Diaz started supporting British business in Mexico, and as a consequence of this USA allows Madero to foment revolution and to declare the Plan of San Luis Potosi in USA territory. Then, Madero started receiving answers with uprisings in Mexico. In that way we can say that USA contribution with Madero gave start to the revolution. Then, in 1911, Madero became president. He took away USA trade privileges, and these cause a very bad relation between both countries. USA was discontent with this too, so the allowed Huerta to kill Madero, and the possibly gave him support to do it. Huerta takes over in 1913. Huerta made deals with the British over trade. The USA were not satisfied with Huerta's regime, and so president Wilson turned the British against the Huerta regime. They also stopped a shipment of arms from getting to Huerta sent by Germany. Later, they found a Mexican cruiser, the dolphin, landed in a restricted area in USA, so they ask for the arrest of the sailors, an apology, and a 21 gun salute to the American flag. Huerta refuses. USA sends troops to Mexico and forces him to flee. They then take over Veracruz. All this creates an anti-USA feeling because by them taking Huerta out of power, no definite leader was left, and consequently there was a need to struggle. Later, in 1914, USA left Veracruz. Carranza takes over. The USA offers to recognize his regime if they gave him complete control and more power, however Carranza refused. Then USA makes an attempt to capture Villa, however it does not work, and almost ended in war. Later, Obregon appeared. He was against Carranza, and as USA was not very happy with him, consequently they helped Obregon with the counter revolution against him. USA also gets involved with the constitution of 1917, where Carranza was intending to support independency from USA. USA supports Obregon, and he takes over in 1924., and during his government there were little interventions, which include political involvements of USA in Mexico, such as the interference with the constitution in 1917 where they allowed the church to be expropriated from its power, and also encouraged to give more rights to the workers, and to allow foreign investment, but without the companies to ask for the aid of their government. Finally, in 1924 Calles takes over. In 1938, Calles announced that there would be no more trade with Britain or USA. This affected USA's economy and so they were very angry and unhappy with these new law. To conclude I would like to say that the USA intervention between 1910 and 1940 was very important, and that it was basically the USA who really made possible the start of the revolution, by giving support to Madero to foment it. Also USA interfered politically and economically, but interventions varied within the different Mexican presidents, depending on their policy. As we have seen, it was Diaz who gave the more support to USA investment in Mexico, and all the other presidents were mostly against USA involvements, and so USA interference with Mexico decreased with time.