Australia taxation law Essay Example | Topics and Well Written Essays - 2250 words

Australia taxation law - Essay Example The first task identified was the determination of whether, for tax purposes, the Finlays are considered residents of Australia. The determination was made that the Finlays were considered residents based upon the residency test. According to Australian Tax Law the Finlays are considered residents because they were in Australia for 6 months or more during the 2006/2007 tax year. They also meet residency requirements because they met one or more of the three statutory residency tests. They are considered residents because they maintain a residence in Australia, have resided in Australia for 6 months during the tax year, and they contribute to the superannuation retirement fund. The biggest question to answer about residency and foreign income is what is taxable and what is not taxable. It has already been determined that the Finlays meet residency requirements for tax purposes. Although the tax forms ask for foreign income and foreign taxes paid on those earnings, the tax forms do not explain why. The first determination was that the income was earned in a country that has already taxed the income. If the foreign income was earned but not taxed it would be subject to taxation by the Australian Government. ... d States and Australia was created for "the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income" (Australian Taxation Office website). This protocol covers all aspects of income earned in the United States. Most specifically, relating to this case study, income earned within the United States is taxed by the United States. Any income not taxed is considered taxable income in Australia and residents of Australia are subject to taxation on that income earned. It is very important for the individual to report foreign income and whether or not it was taxed. All records relating to the income and taxes paid should be kept as proof of income earned and taxes paid. Taxation also applies to dividends earned, interest earned, royalties, and capital gains earned in the United States. In this case study Andrew's earnings were taxed but dividends, capital gains, and interest earned in the United States were not taxed so they are subject to taxation i n Australia. Other instance where income may not have been taxed by the United States include the following: 1) the income is less than the amount where taxation begins 2) the income falls into an exempt category in the foreign country 3) a memorandum of understanding exists 4) The income consists of supplements paid by the Australian Staffing Assistance Scheme 5) The foreign country levies a tax but does not have a system in place to collect those taxes TaxPack and Forms. This case study was completed using the Australian Taxation Office's "TaxPack" retrievable from their website at www.ato.gov.au. The TaxPack for individuals, supplement section, and Business and professional items schedule for individuals 2007. In addition, the rental property worksheet was used to

International Marketing Environment Research Paper

International Marketing Environment - Research Paper Example Evidently, all these constraints affect the flexibility of doing international trade. A country while exporting its domestic products is benefited by the foreign exchange income as well as by the new employment opportunities. On the other hand, while importing goods from other countries, a ‘consumer surplus’ is being created when the consumers are benefited by the availability of better products at a lesser price. Utilizing the both benefits, government has the ethical responsibility to facilitate international trade to those who are willing to invest in the international markets. However, when considerations about the local market come to the surface, the introduction of the international trade becomes a job that is easier said than done. To illustrate, the victims of the international trade are the local businesses that are not able to compete with foreign products. In such situation, the role of the government becomes more critical on taking appropriate actions which will not badly affect both the groups. The foremost five levels of economic integration are Free trade area, Customs union, Common market, Economic union, and Political union. As the international trade is widening and more countries are ready and willing to invest in it, the level of economic integration has to be refurnished between various groups of nations. It is not practicable to think that all countries would follow the precise pattern of economic integration, but we can expect for the development of basic arrangements such as lowering and abolishing the hurdles to trade and creating an economical environment. New economic integration techniques must be brought up to cope up with the new international trade needs. As Holden (2003) points out, a most mentioned example for this is the European Union, which has evolved from a collection of autarkical nations to develop into a completely integrated economic unit. At the outbreak of globalization, economic integration had been one of the forces behind the international trade making. We can sort that fact out from the performance of the multinational organizations that have developed into the most profitable business concerns in the recent years. An organization must be aware of the culture and language of the country where it is going to make its huge investment. With the successful take off, international business will rely more towards the economic integration for its future achievements on the global scale. II. Economical and Cultural elements of International Marketing Environment Economic, cultural, political, technological, social, and legal elements are most important for the international marketing environment (The legal, political/ trade environment). Many write down the importance of economic element as, â€Å"With money all things are possible, without money many things are impossible†. The economic element plays a vital role in the international marketing environment. A technologically adv anced industrial product requires a technologically advanced buyer. In the same way, luxury products are not meant to be sold to low-income consumers. Therefore, international market for high-priced luxury items of food, furniture and durable products need large support of consumers who have the capacity to make large purchase from these hypermarkets. However, the global economic growth today has been at pace comparing to that of the previous year.

The Description Of Leadership Styles

The Description Of Leadership Styles Organizational achievements are directly affected by type of leadership which their leaders are applying. So its important to review the literature on leadership styles. Throughout leadership history, many researchers have tried to explain about all or some part of typicality collection which results a successful leadership. Some of the most often quoted historical authors include Plato, Machiavelli, Hobbes, and Locke from the West and Confucius and Xunxi from the East (J.R. Turner R. Muller, 2005). Barnard (1938) defined the leaders basic functions. Based on his suggestion, an executive leader should have managerial and emotional attitudes. Managerial attitudes relapsed to cognitive and emotional attitudes refer to cathectic skills. Cognitive skills contain guiding, perfusing aims and directing related tasks. Cathectic skills contain motivational functions for making goal-seeking thoughts and increasing commitment between team members or a sample group. Aristotle defines three spec ifications for a good leader: 1. Developing relationships between all followers 2. Advocating an ethic vision 3. Leading by logic to manage activities. Researches have dedicated different dividing for leadership styles. At first we review divisions based on current sects over the recent seventy years. Handy (1982), Partington (2003) and Dulewicz Higgs (2003) have defined six main sects for leadership theory: The trait approach The style approach The contingency approach The charismatic approach t The EI (emotional intelligence) approach The competency approach The Trait Sect approach was pervasive until 1940s. It assumes leadership ability as an inborn specification not an acquisitive one. Turner (1999) through his studies found seven traits for effective executive leaders (e.g., ability of solving problems, negotiation and result-based mind). Kirkpatrick and Locke (1991) defined six topicalities as traits for an effective leader. The style approach was pervasive between 1940s-1960s. The basis of this sect is based on assuming leadership as an acquisitive concern. The most applicable theories in this frame place leaders on one or two dimensional metric by comparing them with one or two parameters. Its seeable in Adair (1983), Blake Mouton (1978) and Slevins (1989) works. The contingency sect was pervasive up to 1970s. Instead of last sects for finding fix attitudes for leadership, it suggests that being an effective leader depends on the pertinences of situations. Its typified in House (1971), Fiedler (1967) and Robbinss (1997) works. This sect tends to follow a process containing these steps: 1. Apprising the leaders characteristics 2. Evaluating mentioned situation based on main contingency variables 3. Seeking an accordant between the situation and the leader. House (1971) based path-goal theory as a contingency theory considering leader as a guider for helping the team in both finding goal and the process of finding. Path-goal theory defines four leadership types (Directive, Supportive, Participative and Achievement-oriented leaders). These should be matched with subordinate and environmental factors. Fiedlers (1967) different leadership types were based on defining three main variables for determining desirability between leadership style and situation. Such determination will affect the role of the leader. The charismatic approach was pervasive between 1980s- 1990s. it based on analyzing the behaviors of leaders which were successful in leading their organizations in changing situations. Based on Basss (1990) suggestion there are two leadership styles; transactional and transformational. Cognitive roles of Barnard are in accordance with the transactional leaders attitudes. Barnards cathectic roles are adaptable with The transformational leaders attitudes. Bass (1990) provided the Multifactor Leadership Questionnaire (MLQ) for evaluating type of leaders (transformational, transactional, and laissez-faire). MLQ is the most applicable questionnaire of evaluating leaders. Dulewicz and Higgs (2004) have adjoined more scales for both Organizational Concept and Organizational Commitment. By adding these scales, the weaknesses of primary MLQ has rectified. The IE (Emotional Intelligence) approach has been pervasive since the late 1990s. Its based on considering the emotional intelligence of leaders as the most important factor in success of them. Goleman, Boyatzis, McKee (2002) has Developed four dimensions for intellectual capability of a leader. These four dimensions lead to create six different leadership styles (Visionary, Democratic, Coaching, Pacesetting, Affiliative and Commanding). They assume that first four styles accelerate the responsibility in the team working and improve the performance but tow remained styles can lead to decrease both the responsibility and the performance. But in some cases these two styles (regarding the situation) might be useful. They also have demonstrated the correlation between IE, leadership style and organizational performance. Since the late 1990s the advertency of studies has moved to identification of Effective leaders competencies. All the efforts about such identifications return to competency approach. It might be considered as the similarity between competency approach and trait approach. But its important to emphasize that competencies are not inborn so its possible to make an effective leader. Different combined competencies will result different types of leadership which is suitable for different situations; Producing transactional leaders in situations of low complexity and transformational leaders in situations of high complexity (J.R. Turner R. Muller, 2005). Competencies are derived from mental or technical or bases. Dulewicz and Higgs (2003) have shown a comprehensive overview for competency approach and its functions. For ending the literature about leadership styles, its necessary to review basic leadership styles. Demonstrating three basic leadership styles by Kurt Lewin (1939) and his research group was the first try in defining leadership styles. As an early study, they demonstrate the main compartment containing Autocratic, Democratic and Laissez-Faire styles. Dyers study in 1986 showed that there are five separate approaches to leadership- participative, autocratic, laissez-faire/ mission, expert and referent. Recent classification assumes more divisions. There are six basic styles of leadership (Goleman, 2000) which containing coercive, authoritative, affiliative, democratic, pacesetting and coaching styles. Considering recent research results, effective leaders have ability to use their emotional intelligence for matching the assorted leadership style with particular situation. These six main styles are using different aspects of emotional intelligence for different situations. The ability for switching between these types for current situation of organization will make an effective leadership. Coercive style as an approach is using for compulsive situation. Such approach must be used warily because in most of situations, it may have negative effects on motivation and flexibility of employees. Authoritative style is less rigid than Coercive style by giving just freedom to employees for selecting the way of achieving the goal which has determined decisively by the leader. Affiliative style is based on giving no advice to employees. Its suitable for increasing coordination and sodality between leader and employees but may create employees instability. Democratic style makes an open area for decision making. Such approach increases the responsibility and flexibility throughout the organization but may create dispersion and decentralization disadvantages. Pacesetting style shows some kind of leadership who tries to make both high level for employees performance and advantages for competent workers. Such approach usually makes inverse results based on leaders idealism tendency. Coaching style signify the leaders focus on personality of workers more than their tasks. It causes improving weaknesses but may have inverse effect on rigid employees. Executives use six leadership styles, but only four of the six consistently have a positive effect on climate and results (Goleman, 2000). Whatever the leader has more domination on coaching, democratic, authoritative and affiliative styles, organizational achievement will be increased. Focus on Autocratic Leadership Style and its Applications and its Failure and Success Cases 3 pages In autocratic leadership style, workers and followers are controlled by one person as a leader. Theres no collaborative decision making and no concrescence between leaders and staff. Workers lose their responsibility, initiative and accountability. Such approach has negative effects on compensating process. In most of cases, autocratic style can be used for resurrecting a failing business by determining new ways of survival with a top-down set of procedures. The autocratic style should be used only with extreme caution and in the few situations when it is absolutely imperative (Goleman, 2000). A long term use of such approach will cause reducing employees performance by damaging their morale. Observations of the effects of leadership style (i.e., autocratic vs. democratic) on the atmosphere of small groups process analyses of interactions in laboratory discussion tasks, and reports of industrial workers on the behavioral styles of their supervisors sought to identify patterns of leader behavior associated with high productivity or good morale (Chemers, 2000). Vroom and Yetton (1973) developed a decision-making model for integrating decision of leaders by applying occasional factors considering a wide range of decision-making for leaders varying from autocratic approaches to participative approaches. Such model defines that in case that the work is distinctive and employees are able enough, tending to autocratic approach gives better results. Overhand in unclear situation with no enough information participative approach will help making a better decision. In some situations when leader has not enough support, using participative strategy will help him assuring followers about the equality of decision makings weigh between them. Empirical research on the normative decision model is not extensive but is generally supportive of its basic premises (Field House, 1990). Both Normative decision theory and contingency model are focused on as the leadership as a core of decision making. It means that these approaches are considering leader as a person who gains the support of followers for implementing the best solution. Meanwhile these two methods are focusing on applying Autocratic style for situations with a clear short-term aim and supportive followers but p participative approach should be used for less clarified situation. Both Fiedlers (1967; Fiedler Chemers, 1974, 1984) contingency model and Vroom and Yettons (1973) normative decision model are built around the notion that internal group processes, such as decision-making processes, must match with external task demands to ensure high levels of group performance (Chemers, 2000). It seems autocratic approach can be used in predictable circumstances and in more unclear and less predictable situation there is more need to use participative approaches. Identifying environmental factors like attitudes of followers can help a leader for choosing the best style of leadership matched with current situation. Dyers (1986) study shows that adopting participative, expert, or referent leadership styles by managers will result in higher employee satisfaction and better business performance. In contrast, applying autocratic or laissez-faire/ mission leadership style will result in negative effects regard to employees satisfaction and business performance (R. L. Sorenson, 2000). There was a significant relationship between the project leaders professional qualification, his leadership style, and team composition and overall project performance (Odusami, 2003). Clift and Vandenbosch (1999) mentioned that autocratic leadership style is more common in short-cycle simple projects and participative leadership style is more common in short-cycle complex projects. Moreover, the long-cycle project leaders have also more tendencies to use the autocratic approach to lead the project. The Vroom and Yetton (1973) normative contingency model emphasizes increased follower involvement in decision making rangi ng from autocratic, consultative, to group leadership styles (Hollander Offermann, 1990). Baker (1980) has suggested studying the model because it can be useful for leaders in decision making and improving its process. Likert (1961) showed that a top level leader can issue his leadership style for the next leaders and make it as a leadership culture for the organization. For instance, a highly placed autocratic leader, who is low on input and participation from subordinates, can set a climate that limits the ability of leaders below to be participative (Hollander Offermann, 1990). Subordinate participation in decision making (PDM) as a human relation-based approach gave more tools for decision making. Schweiger and Leana (1986) by using PDM showed that no participation level (from fully autocratic to fully participative) can be employed for all followers in all kind of circumstances. Autocratic- oriented leadership may assume that his own awareness and information is enough for important decision making and followers are always less qualified for commitment. Such view point is unlike the participative leadership style. Job Satisfaction Description (Definitions and Business Impacts) 4 pages As one of the most important issues in organizational behavior, Job satisfaction considered as an attitudinal variable measuring the degree to which employees like their jobs and the various aspects of their jobs (Spector, 1996; Stamps, 1997). Locke (2002) gives a definition for job satisfaction as a pleasurable or a positive emotional state resulting from the appraisal of ones job or job experience. it can be defined also as à ¢Ã¢â€š ¬Ã‚ ¦ the feelings a worker has about his or her job or job experiences in relation to previous experiences, current expectations, or available alternatives (Balzer, 1997). As Begley Czajka (1993) Chiu (2000) and Tharenou (1993) said, job satisfaction is related to increase Job performance, positivity of work values, raising the motivation of employees and decreasing the absenteeisms rates and so on. In fact the whole Attitudes of members in an organization constitute the Job satisfaction. Responding employees into their job descriptions indicates the ir obligation toward employers. Re-engineering and minifying of the organization can help employers specifying efficient employees. Robbinss (1998) suggestion shall be considered about being the basis of job satisfactions measurement on the difference between the amounts of actual receiving compensate and the amount of which they are expected to receive. There are too many studies about Job satisfaction as one the organizational behaviors main factors. The relationship between job satisfaction and other organizational outcomes like absenteeism, performance, organizational commitment and turnover leads to focus on it. Changing situation of every organization especially hospitality industry led to focus on how to made employees efficient and effective, and thus for reaching the answers that was necessary to start studying about job satisfaction. Motivation theories (Herzberg, Maslow, and Vroom) are the basis for most of job satisfactions approaches. Maslows (1943) hypothesis is based on a hierarchy containing five needs (psychological, safety, social, esteem and self actualization needs). It assumes such proposition; although no need is ever fully gratified, a substantially satisfied need no longer motivates (Faulk, 2002). So its critical for an organization to identify the level of every employee on the hierarchy and try to satisfy him/her at that or hyper level. Motivation-hygiene theory of Herzberg (1966) suggests two factors affecting on the satisfaction or dissatisfaction of employees. According to this two-factor theory, inner factors are related to job satisfaction (opportunity of personal achievement, essence of work and possibility of growing). Conversely, outer factors are related with job dissatisfaction (organizational policy, conditions of works and etc. Expectancy theory of Vroom (1964) hypothesizes a relationship between the tendency to behave in a certain way, strength of a given outcome and the attractiveness of that outcome to employees. It proposes that an employee will perform at the best level of possibility if he/she be sure of existing one strong relationship between endeavor and performance, performance and compensates, compensates and satisfaction of personal aims. As a measurable thing, job satisfaction can be assumed as global feeling related to job and its factors. A job satisfaction facet can be related to any aspect of a job, including rewards, coworkers, supervisors, the work itself, and the organizational (Faulk, 2002) Based on Spector (1997) studies, such approach can prepare one more clear perspective of employees job satisfaction than a global approach. The reason is about having various feelings of different facets of the job. There are two job satisfaction measurement tools containing the Job Descriptive Index (JDI) and the Minnesota Satisfaction Questionnaire (MSQ). Both tools are developed for measurement of job satisfaction applying facet approach. Both of them measure the job satisfaction level by scaling satisfaction with distinctive facets of every employees job. The score of all facets including essence of work, competitors, supervisory and payment methods is gathered to make the summarized job satisfaction levels. Thereafter studies began to focus on using JDI and MSQ payment sub-scales for accretion of validity and making opportunity for comparing different results of studies (e.g., Berger Schwab, 1980; Blau, 1994; Capelli Sherer, 1988; Dreher, 1981; Dyer Theriault, 1976; Schwab Wallace, 1974). Organizational commitment is an important factor in organizational studies. It has a strong correlation with work-based factors like absenteeism, turnover, job satisfaction, leader-worker relationships (Arnolds Boshoff, 2004; Bagraim, 2003; Buck Watson, 2002; Eby, et al., 1999; Farrell Stamm, 1988; Lance, 1991; Mathieu Zajac, 1990; Michaels Spector, 1982; Tett Meyer, 1993; Wasti, 2003). Turn over can be defined as a states the individuals intentions to leave the organization (Faulk, 2002). Its another factor which has been considered having a relation to job satisfaction. Brockner et al. (2002) present that attention to justice in layoffs leads to increasing desirable reactions of workers for reaching the outcomes. Greenberg (1990a) showed the linkage of procedural justice with system satisfaction. Moreover he found the relativity between distributive justice and outcome satisfaction. Next studies support such model defining not only the impact of procedural justice on every organizational factor like organizational commitment and organizational citizenship behaviors but the impact of distributive justice on job specifications like job satisfaction. Such proceeding can be applied as a practical action for every organization. For increasing the level of commitment in organization, its necessary to focus proceedings on procedural justice perceptions. Otherwise for increasing the level of job satisfaction organization should focus on increasing distributive justice. Judge et al (2001) provided a review of relationship between job satisfaction and job performance qualitatively and quantitatively. They described 7 past qualitative models and finally because of un-integrity between all of them, used a new meta-analysis and developed a procedure for next researches about relationship between job satisfaction and job performance. Rusbult and Farrell (1983) studied The Impact of a longitudinal test of the investment model on job commitment, satisfaction and turnover of employees their study showed the differences between leavers and those who stayed in each factor of this model. Arvey et al (1989) examined environmental and genetic component on job satisfaction by using monozygotic twins and their findings was in consistent with genetic hypothesis and were applied as supplements of job satisfaction theories. Impacts of Autocratic Leadership Style on Employees Job Satisfaction 2 pages There are many worthy researches about leadership since the 1950s. This has divided into three areas: task-oriented, relation-oriented and participative leadership (Yukl, 2001). May be it is a common assumption that leadership style is based on everyones personality but functionally, it should be an optional choice. Leaders should have a wide range of behavioral solutions for every particular occasion. Goleman (2000) has defined six basic leadership styles deriving from various levels of emotional intelligence and applicable in specific situations. Each style has led organizational achievement with a specific manner. Our own working experiences tell us these are incontrovertible facts (Solutions Zones 2004). If we consider the autocratic management style as a kind of transactional style of leadership, there are a vast researches and applied findings about its relation with workers motivation, subordinates commitment and job satisfaction. The transformational leadership style has a positive association with work performance and organizational commitment of subordinates more than the transactional style. Transformational leaders produce higher leadership outcomes as well (Stephen Ogunlana, 2008). Also, Savery (1994) investigates on democratic style of leadership which is in opposite of autocratic one and says that The democratic style of leadership leads to a more positive organizational commitment from the individual and also higher job satisfactionà ¢Ã¢â€š ¬Ã‚ ¦. Rad Yarmohammadian (2006) found that Employees job satisfaction depends upon the leadership style of managers. The research shows that participative management is not always a good management style. Managers should select the best leadership style according to the organizational culture and employees organizational maturity (Rad Yarmohammadian, 2006). We indicate specific instances where it has been shown that an appropriate leadership style, and the competence and emotional intelligence of the leader, delivers better results (J.R. Turner R. Muller, 2005) Research has shown that the most successful leaders have strengths in the following emotional intelligence competencies: self-awareness, self-regulation, motivation, empathy, and social skill (Goleman, 2000). Autocratic style as an approach must be used by a calculable method because in most of situations, it may have negative effects on motivation and flexibility of employees.

Czar Nicholas II :: essays research papers

On May 6, 1868, an event happened that would change the fate of monarchy in Russia. Czar Nicholas Alexandrovich Romanov II was born in the Blue Bedroom of the Alexander Palace. Ominously, this occurred on the Orthodox day of feast for St. Job the Sufferer. This omen would prevision the never-ending trials he would face in his lifetime. In 1894, Nicholas's father, Czar Alexander III, died from a liver disease called nephritis. At age 26, Nicholas felt that he was not ready to rule Russia. However, he believed that his autocracy was a God-given right. To give up any part of it would go against the traditions of his country and religion. This belief, though seemingly right at the time, would later have a part in the death of his reign. Czar Nicholas II was short, only about five foot six inches tall. His other relatives seemed to tower above him. Though he worked out in his private gym daily, he would always be seen as slight and wiry. Because his legs were so short, most people agreed that he looked most regal when mounted on horseback. He always wore his brown hair parted on the left. His beard, also brown, was streaked with golden highlights as if the sun had reached out and stroked it with a kindly finger. The Czar had a nervous habit of brushing his mustache up with the back of his hand. In time, this gesture would become his distinct signature. Because of his sheltered life under the fear of terrorists, Nicholas grew up secluded from the world. Unfortunately, this caused him to never had the self-confidence and self-reliance he would need later in his life as the last czar of Russia. Though seemingly weak, his first love was Russia and the second his family. He refused to have secretaries, in the belief that this would help bring him closer to his people. Again, it did not work. He was seen as a phony by the entire country. Nicholas and his wife, Alexandra, soon had a family. After four girls were born in succession, they were still hoping for a boy to fall heir to the throne. On July 30, 1904, their wish was granted. A son they would call Aleksey was born and Nicholas and Alexandra were ecstatic. However, the joy was short lived. Aleksey had hemophilia, a hereditary disease in which the blood does not clot right.

Hersheys Chocolate Essay

Hershey’s company originated with candy-manufacturer Milton Hershey’s decision in 1894 to produce sweet chocolate as a coating for his caramels. Located in Lancaster, Pennsylvania, the new enterprise was named the Hershey Chocolate Company. In 1900, the company began producing milk chocolate in bars, wafers and other shapes. With mass production, Hershey was able to lower the per-unit cost and make milk chocolate, once a luxury item for the wealthy, affordable to all. A company on the move. The immediate success of Hershey’s low-cost, high-quality milk chocolate soon caused the company’s owner to consider increasing his production facilities. He decided to build a new chocolate factory amid the gently rolling farmland of south-central Pennsylvania in Derry Township, where he had been born. Close to the ports of New York and Philadelphia that supplied the imported sugar and cocoa beans needed, surrounded by dairy farms that provided the milk required, and the location was perfect. By the summer of 1905, the new factory was turning out delicious milk chocolate. New products, hard times. Throughout the next two decades, even more products were added to the company’s offerings. These included MR. GOODBAR Candy Bar (1925), HERSHEY’S Syrup (1926), HERSHEY’S chocolate chips (1928) and the KRACKEL bar (1938). Despite the Great Depression of the 1930s, these products helped the newly incorporated Hershey Chocolate Corporation maintain its profitability and avoid any worker layoffs. HERSHEY’S chocolate goes to war. With the outbreak of World War II, the Hershey Chocolate Corp. (which had provided milk chocolate bars to American doughboys in the first war) was already geared up to start producing a survival ration bar for military use. By the end of the war, more than a billion Ration D bars had been produced and the company had earned no less than five Army-Navy â€Å"E† Production Awards for its exceptional contributions to the war effort. In fact, the company’s machine shop even turned out parts for the Navy’s antiaircraft guns. A family friend becomes a family member. The postwar period saw the introduction of a host of new products and the acquisition of an old one. Since 1928, H.B. â€Å"Harry† Reese’s Candy Company, also located in Hershey, had been making chocolate-covered peanut butter cups. Given that Hershey Chocolate Company supplied the coating for REESE’S â€Å"penny cups,† (the wrapper said, â€Å"Made in Chocolate Town, So They Must Be Good†), it was not surprising that the two companies had a good relationship. As a result, seven years after Reese’s death in 1956, the H.B. Reese Candy Company was sold to Hershey Chocolate Corp. Growing up and branching out. The following decades would see the company – renamed Hershey Foods Corporation in 1968 – expanding its confectionery product lines, acquiring related companies and even diversifying into other food products. Among the many acquisitions were San Giorgio Macaroni and Delmonico Foods (1966); manufacturing and marketing rights to English candy company Rowntree MacKintosh’s products (1970); Y&S Candies, makers of TWIZZLERS licorice (1977); Dietrich Corp.’s confectionery operations (1986); Peter Paul/Cadbury’s U.S. confectionery operations (1988); and Ronzoni Foods (1990). The Hershey Company enters a new century. Today, The Hershey Company is the leading North American manufacturer of chocolate and non-chocolate confectionery and grocery products. As the new millennium begins, The Hershey Company continues to introduce new products frequently and take advantage of growth opportunities through acquisitions. HERSHEY’S products are known and enjoyed all over the world. In fact, the company exports to over 90 countries. The Hershey Company remains committed to the vision and values of the man who started it all so many years ago. A New Company: 1894 In the beginning, the Hershey Chocolate Company was simply a wholly owned subsidiary of Milton Hershey’s Lancaster Caramel Company. Using chocolate-making equipment purchased at the 1893 Columbian Exposition in Chicago, the company produced baking chocolate, cocoa and sweet chocolate coatings for the parent company’s caramels. But things changed with the hiring of William Murrie to sell the excess product to other confectioners. Murrie was so successful a salesman that the Hershey Chocolate Company quickly turned into a viable concern on its own. Milton Hershey became even more convinced that his future in the candy business lay in chocolate, not caramels. Sweet Chocolate Novelties: 1895 – 1909 By 1895, the Hershey Chocolate Company was manufacturing 114 different items in all sorts of sizes and shapes. Many were flavored with vanilla and given luxurious-sounding names like LeRoi de Chocolate, Petit Bouquets and Chocolate Croquettes. Chocolate â€Å"segars† and cigarettes were also quite popular. Some chocolate cigarettes and cigars, such as Vassar Gems and Smart Set Cigarettes, were purposely marketed to women as an alternative to the tobacco variety. Chocolate was also touted as a source of quick energy for athletes. The Baby in the Bean: 1898 On August 1, 1898, the company adopted a very distinctive symbol for its trademark. The small child in a cocoa bean pod appeared on cans of HERSHEY’S COCOA up until 1936, when it was finally replaced by the block lettering familiar today. The â€Å"Baby in the Bean† went through many incarnations, sometimes holding a cup of cocoa, sometimes a chocolate bar. Even the child’s hair and facial expression underwent changes over the years. The logo symbol was finally retired in 1968, when the company was reorganized as Hershey Foods Corporation. Finding the Formula: 1895 – 1904 While his company was successful enough selling sweet chocolate products, Milton Hershey was certain the real market lay in milk chocolate. The problem was in developing a formula for manufacturing it cheaply and efficiently, while still maintaining a high level of quality. Hershey built a milk-processing plant on the family farm in Derry Township in 1896 and spent the next several years developing a viable formulation for milk chocolate. Hershey worked day and night, going back and forth between the condensing room and the creamery, rarely even stopping for meals. Finally, in 1899, he cracked the recipe and became the first American to manufacture milk chocolate. Hershey Goes to Cuba: 1916 With the onset of World War I, the European beet sugar, which Hershey had been using to make his milk chocolate, became increasingly scarce. So, searching for a more dependable source, Milton Hershey started acquiring cane sugar plantations and constructing refineries in Cuba. Typically, he also established a planned community for the workers, called Central Hershey, based on the Pennsylvania model. Hershey’s Cuban holdings eventually included 60,000 acres of land, five mills, a 251-mile railroad and, not surprisingly, a school for orphaned children. By the end of World War II, the company found it no longer needed its Cuban sources, and its sugar and railway interests were sold to the Cuban-Atlantic Sugar Company. Expanding and Innovating. Stepping Stones Many Hershey products that are familiar today were originally produced for the confectionary trade and were later reformulated for consumers. HERSHEY’S powdered cocoa, for example, has been manufactured continuously since 1894. Also, Hershey was the first to sell chocolate syrup for home use beginning in 1926. Not all products under the HERSHEY brand were so successful in the marketplace. HERSHEY’S mint-flavored chewing gum, introduced in 1915, enjoyed only brief popularity. And a creation named the Not-So-Sweet bar was introduced in 1934, only to be discontinued in 1937. A Kiss and Tell Story Of course, the very first addition to the HERSHEY’S product line of milk chocolate confections was HERSHEY’S KISSES Chocolates way back in 1907. Originally, each one was hand-wrapped in a square of silver foil, but in 1921 machine wrapping was introduced, along with the addition of the unique â€Å"plume† which marked it as a genuine HERSHEY’S KISSES Chocolate. The chocolates were not produced at all from 1942 through 1949 due to the rationing of silver foil during and immediately after World War II. HERSHEY’S KISSES Chocolates were wrapped in colors other than silver for the first time in 1962. HERSHEY’S KISSES with almonds were introduced in 1990 and the first successful HERSHEY’S product using white chocolate, HERSHEY’S HUGS, in 1993. Sweet Inventions Two of the most successful products launched during ‘20s were the MR. GOODBAR and KRACKEL bars. MR. GOODBAR, combining milk chocolate and peanuts, was introduced in November of 1925. According to popular legend, Milton Hershey himself named the new product. Upon tasting it, he is said to have exclaimed, â€Å"Now, that’s a good bar!† The KRACKEL bar was introduced on September 14, 1938. During its first few years, the formula for the confection changed several times, with almonds, and then peanuts, being included along with crisped rice in milk chocolate. Finally, the nuts were eliminated altogether in 1943, leaving the crispy milk chocolate recipe enjoyed by millions ever since. Mr. Reese and his Cups In 1923, a former Hershey employee named H.B. Reese decided to start his own candy company out of the basement of his home. He made several different kinds of candy, but it wasn’t until five years later that he hit upon his greatest idea: a confection of peanut butter covered by milk chocolate (purchased, incidentally, from the Hershey Chocolate Company). During World War II, he discontinued his other product lines and concentrated on producing only REESE’S peanut butter cups. Despite its dependence on only a single product, Reese’s company prospered, and in 1963 the H.B. Reese Candy Company was purchased by the Hershey Chocolate Corporation. Since then, the REESE’S product line has grown to include REESE’S PIECES candies, the NUTRAGEOUS candy bar and REESESTICKS. Going to War The Ration D Bar The U.S. Army’s requirements were quite specific. For troops engaged in a global war, they needed a ration bar that weighed about four ounces, would not melt at high temperatures, was high in food energy value, and did not taste so good that soldiers would be tempted to eat it except in an emergency. This last objective in particular was certainly a new one for the Hershey Chocolate Corporation. Nevertheless, its chocolate technologists came up with something that passed all tests. Named â€Å"Field Ration D,† it was so successful that by the end of 1945, approximately 24 million bars were being produced every week. More successful still was HERSHEY’S Tropical Chocolate Bar, a heat resistant bar with an improved flavor developed in 1943. In 1971, this bar even went to the moon with Apollo 15. Growing Global Advertising to the Nation Except for a TV and billboard campaign in Canada in 1964, the company had never really done advertising on a national scale. In 1968, the newly renamed and reorganized Hershey Foods Corporation announced plans for a nationwide consumer advertising campaign spearheaded by the famous Ogilvy & Mather ad agency. Starting with a Sunday newspaper supplement in July, 1970, followed two months later by television and radio commercials, the campaign was an immediate success. Sales of REESE’S peanut butter cups and HERSHEY’S KISSES Chocolates, in particular, rose dramatically. But while the company today continues to advertise in all media, the quality of our products is still our best form of advertising. Milton Hershey would have liked that. E.T. Makes a Good Choice In the early 1980s, Hershey executive Jack Dowd met with Hollywood producer Steven Spielberg and struck a deal to include REESES’S PIECES candy in Spielberg’s upcoming film, E.T.: The Extraterrestrial. When Hershey Chocolate Company President Earl Spangler first saw the movie’s promotional materials, he told Dowd, â€Å"That’s the ugliest creature I’ve ever seen.†After its successful premiere, the movie was screened by the company’s managers and top brass. When the film ended, there was first silence, then wild applause. Like many others, Spangler emerged from the theater with moist eyes. â€Å"Is he still ugly, Earl?† Dowd asked. Replied the company president, â€Å"He’s beautiful!† Both the lovable alien and his candy of choice became instant hits nationwide. Hershey Goes International In addition to being the leading producer of chocolate and non-chocolate confectionary and other grocery products in North America, The Hershey Company also carries on a significant international presence with operations in more than 90 different countries. Hershey’s International division exports HERSHEY’S chocolate and grocery products worldwide and maintains licensing agreements with partners in nations such as South Korea, Japan, the Philippines and Taiwan. We don’t believe Milton Hershey would have been at all surprised to learn that his HERSHEY’S KISSES Chocolates are especially popular in Japan. Top of the Charts Through unceasing technological modernization, strategically astute acquisitions and continued new product development, The Hershey Company grew spectacularly in the last 30 years of the 20th century. From $334 million in 1969, the company’s net sales soared to $4.4 billion in 2004. The Hershey Company is the leading North American manufacturer of quality chocolate and non-chocolate confectionery and chocolate-related grocery products. The company also is a leader in the gum and mint category.

Fixing Poverty in the Philippines: Mission Impossible Essay

The Philippines has the second highest poverty incidence at 40%, in Southeast Asia, following East Timor which has 55% (Aldaba, 2005). Also according to Aldaba (2005), poverty in the Philippines has always been a rare rural occurrence, in spite of the fact that the poverty in urban areas is also increasing. More than two-thirds of the poor families in the Philippines live in rural areas. The Family Income and Expenditure Survey (FIES) states, based on legitimate poverty lines, that poverty incidence in the Philippines has dropped from 49.3% in 1985 to 36.8% in 1997, a downfall of a total of 12.5 percentage points in 12 years. On the other hand, poverty incidence increased by 3.2 percent from 36.8 percent in 1997 to 40.0 in 2000 (Aldaba, 2005). According to the article written by Ted Torres (2013) in The Philippine star, the percentage of Filipinos living below the poverty line has remained almost unaltered in the past six years. The statement was based on the latest poverty data rele ased by the National Statistical Coordination Board (NSCB). For the first half of 2012, the poverty incidence recorded was 27.9 which is slightly less than the 28.8 percent recorded in the first half of 2006, and 28.6 percent in the first half of 2009 and 2011. The NSCB report on the 2012 first semester state of poverty in the Philippines presented that a family with five members can be considered extremely poor if it is earning an amount of P5, 458 a month or just enough to place some food on the table. The same family has to earn at least P7, 821 a month to satisfy other primary needs such as clothing. Discussion and knowledge about the high poverty incidence that is dominating the country is very significant. It should be shown to the Filipinos especially to the people who are considered living a first-class life. Because of too much poverty that governs the country, it can be concluded that poverty in the Philippines cannot be helped anymore. One main reason behind the high poverty incidence in the Philippines is because of the high population growth. De Dios (1993) stated that high population growth affects poor households through a smaller distribution of incomes among them. The Philippines has recorded one of the highest population g rowth rates in Southeast Asia, at 2.6 percent from 1960 to 1994; this rate is higher than Indonesia and Singapore at 2.1 percent and Thailand as 2.3 percent (De Dios, as cited in Aldaba, 2005). De Guzman (1994) notes that crude birth dates has been declining since 1975, but this downfall has been slow, at 35.3 percent in 1973 to 32.8 percent in 1983. De Guzman also noted that contraceptive prevalence is quite low (30%-40%), and an increasing apportionment of females are getting married – factors which may weaken the decline. High population growth can be pulled down by consistent use of right family planning. Different government departments are actually conducting talks, meetings, and seminars about Family Planning. These departments are inviting parents and married couples from different parts of the country to attend the seminars to hear and be open to the use of family planning. But this advocacy seems to be impossible because there are too many undisciplined Filipinos wh o cannot be controlled by the government. Those undisciplined Filipinos are not open to any advice or suggestions from the hierarchy to improve their way of living. Another huge reason for the high population growth in the Philippines is the government system. According to the former Philippines senator, Mr. Francis Pangilinan (n.d.), the government people have heard never ending complaints about how the government has become a stumbling block for progress in the Philippines. Because of corruption and inefficiency, as well as lack of vision and direction, the government has become impediment to reforms and authentic and real change when it ought to be in the forefront of making change happen. It is enough to say that the old methods of governance have not worked and the usual and old style of electing political leaders characterized by patronage and money politics has failed the disappointed the people. The old ways of selecting leaders, the old ways of electing politicians have not resulted in a better nation. The truth is the country is in a mess because of the failure of the government to lead the country (Pangilinan, n.d). But on the other hand, maybe, the â€Å"Tuwid na Daan† of the [NoyNoy] Aquino Administration can pull this country up from its flat and dull position. This advocacy, consisting of many programs that can help improve the Philippines and its people, can be the sight solution to poverty. But, according to Pangilinan (n.d), there is still a great problem that holds the government from its right leadership – the corruption. Corruption, waste and inefficiency prosper within many situations and yet the government, despite a few valorous attempts to break this cycle, has largely failed to change the character of the bureaucracy (Stiftung, 1989). Ubiquitous corruption will not end unless the Philippine government punish more and punish swiftly and that cannot be done unless the country modernize its Judiciary and supply it with the necessary resources to do so. Too many politicians denounce corruption yet apart from exposes, they have not presented definite steps to address it (Pangilinan, n.d). One way to modernize the Judiciary system is to increase conviction rates. According to Pangili nan (n.d), the conviction rate of the Ombudsman in the Sandiganbayan (anti graft court) for corruption cases is held down at an estimate of less than 20 percent. For every 10 cases filed, less than two end up in conviction; the rest of the cases are the dismissed. No wonder and doubt that most of the people have no fear of committing corrupt acts. Imagine the situation when more than 8 out of 10 corruption cases get away. This can be sharply compared to the conviction rates in Hong Kong, which is pegged at 79 percent. Meaning, nearly 8 out of 10 are convicted. When more are punished and punished promptly, respect for the rule of law will return. It is certainty of punishment that inculcate fear and respect for the laws. It is the duty of the Judiciary system to ensure that the conviction rates are upped. It is also ideal to organized an anti corruption task force, at the highest levels, to monitor big cases and to ensure that government resources are equipped to ensure convictions w ithin months from the time of its organization. The proverbial big fish must not be allowed to get away (Pangilinan, n.d). Another way to modernize the Judiciary system is to double its budget. By upping the budget of the Judiciary, to say 2 percent of the 1.17 trillion national budget, we give rise to the prompt dispensation of justice, the creation of more courts, and expanding of the compensation and benefits of judges, prosecutors and court personnel (Pangilinan, n.d). Corruption cannot be ended. It may be lessened, but not totally ceased. It is because there will forever be government people who will be blinded by the power they got from their position and the huge amount of money they handle. It is a very risky and dangerous work to do corruption acts just for the sake of getting money, but that is the nature of the government people in the Philippines. One politician cannot end his or her term without even getting a single centavo from the money of the Philippine citizens. Another reason behind the high poverty incidence in the Philippines is the lack of jobs and employment. Too many Filipino citizens are still unemployed and most of them are having a hard time finding jobs. The private sector of the government is blamed for lack of jobs in the Philippines. According to Senator Ralph Recto (Recto, as cited in Cabacungan, 2013), â€Å"the job of the private sector is to create wealth and jobs. Unfortunately, the private sector in the Philippines does not have a high degree or culture of giving and sharing.† Sen. Recto also added that, maybe, the administration is focusing too much on government, which accounts for only 17 percent of the Gross Domestic Product when it should have its eyes on the 83 percent controlled by the private sector that is creating too many poor people. Recto and Salceda (Recto & Salceda, as cited in Cabacungan, 2013) said that the social inequality or injustice was the reason for the increase of unemployment to 7.5 percent or 3.086 million in April this year from 6.9 percent or 2.803 million in the same month in 2012 despite a record 7.8 percent growth in the economy in the first quarter of 2013. The Department of Labor and Employment (DOLE) continuously creates programs to help the Filipinos find jobs. One way is the online website which encourages the unemployed people to submit resumes online. In the perspective of the employer, it is very easy to find an employee by just visiting the website made by DOLE. The employer can just type in there the position needed in the company and the search results will give the employer the list of the people who are capable of doing the said job. Regardless of the effort of the government to plant more jobs in the Philippines for the Filipinos to be successfully employed, there are still millions of Overseas Filipino Workers (OFWs) who risk their lives in other lands just to get a job and leap their family from poorness. There are mountains of reasons why great poverty is still colonizing the Philippines. Some can be helped but most of it cannot be solved anymore. No matter how the government strives to give jobs to the Filipinos, it will remain as a nonsense act if the Filipinos are not going to help themselves out of this poverty. It was stated by Mahatma Gandhi that poverty is the worst from of violence. It is really the worst and it cannot be helped anymore. Reference List Aldaba, F. (2005). The fight against poverty in SouthEast Asia NGO good practices in Cambodia, Indonesia and the Philippines. Stiftung, F. (1989). Poverty and growth in the Philippines. Metro Manila, Philippines: FRESAN Printing. Torres, T. (2013, April 24). Poverty level in Phl unchanged since ’06. The Philippine Star. Retrieved August 10, 2013 at http://www.philstar.com/headlines/2013/04/24/934243/poverty-level-phl-unchanged-06 Cabacungan, Gil. (2013, June 12). Private sector blamed for lack of jobs. Inquirer News. Retrieved August 10, 2013 from http://newsinfo.inquirer.net/425271/private-sector-blamed-for-lack-of-jobs Pangilinan, F. (n.d). 4 proposed solutions to help fix the Philippines. Senator Francis â€Å"Kiko† Pangilinan: Senator of the Republic of the Philippines. Retrieved August 10, 2013 from http://kiko.ph/index.php?option=com_content&view=article&id=505:4-proposed-solutions-to-he..