The Mining Sector of Australia New Taxation Arrangements

Introduction It is a long established fact that the extraction of nonrenewable natural resources is the major source of government revenue in many countries. Based on the relationship between the government and extraction companies, there are various legal and economic approaches that can be used to maintain equity in this relationship.Advertising We will write a custom essay sample on The Mining Sector of Australia: New Taxation Arrangements specifically for you for only $16.05 $11/page Learn More For example, the company may be given ownership of the resource through purchase or lease, or may obtain a license permitting the exploitation of the resource (Lund 2008). Regardless of the approach used the extract should be subjected to some form of taxation in order to generate revenue from exploitation. Within Australia the mining sector has long played a vital role in the development of the nation. Through political stability and regulatory arrangements t he nation has managed to capitalize on mineral demand in partnership with experts in mining from other countries (Novak Moran 2011). Based on this trend it was long believed that benefits accrued from mining activities would flow into the future. However, recent trends prompted by a commonwealth budget deficit driven by a largely unproductive fiscal stimulus have led to the laying aside of such beliefs and the initiation of new taxation arrangements for miners (Novak Moran 2011). The basis for this new legislation is built upon the idea of extracting a fairer share of revenue from mining in comparison to other sectors of the Australian economy. The government suggests that this policy will play a role in the reduction of divergence in economic growth between resource rich and non resource rich regions of the country (OECD 2008). The introduction of this new tax has generated significant debate about the merits of taxing economic success and policy issues related specifically to th e mining industry (Novak Moran 2011). It is necessary to thus analyze how this tax will affect the industry due to the fact that mining makes a major contribution to the Australian economy. In this report a review of literature on the subject will be used to make the analysis. Literature Review In review of literature it has been observed based on reports that in 2010-11 mining related activity accounted for almost 9 percent of the GDP compared to 5 percent a decade ago (Novak Moran 2011). This current contribution to the economy is comparable to the resource boom periods of the early 1900’s and 1980’s.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The relative importance of the mining industry in relation to national output is also reflected in the significant increase in actual capital investments that have been made in the mining sector (Novak Moran 2011). In relation to this fact data indicates that in 2010-11 mining investment contributed to 40% of total private investments compared to 12% a decade earlier (Novak Moran 2011). The increased contribution to the GDP comes at a time when there has been a general decline in productivity despite improved performance. There are a number of arguments that have been made in relation to this reduction in productivity including, long lead time between investment in new mining capacity and output, logistic difficulties associated with extraction, labor market, regulations and quality of infrastructure (Novak Moran 2011). Whilst this reduced productivity remains a matter of concern it is believed that once existing projects reach their full production capacity there will be a reversal in trends related to productivity. It should be noted that while the mining sector makes major contribution to the Australian economy, the mining sector bears the highest tax rate after accounting for state and territorial r oyalty payments (Novak Moran 2011). It has been suggested that the increase in levels of taxation within the mining industry may diminish incentive to invest in Australia. This notion is worth giving consideration given the fact that Australia receives 13% of the global mining exploration share. It is reported that the country comes only after Canada in terms of the amount of global funds invested to perform exploration activities for mineral resources (Novak Moran 2011). This move has the potential to send potential investors in search of more fiscally hospitable venues. In addition to that it has been noted that excessive taxation in any country with substantial resources will distort world development causing a reduction in international income levels (Novak Moran 2011).Advertising We will write a custom essay sample on The Mining Sector of Australia: New Taxation Arrangements specifically for you for only $16.05 $11/page Learn More Diversion of a ctivity to other locations thus can be particularly detrimental to Australia given the large amount of minerals available. This position suggests a need to reconsider the tax in order to prevent any adverse outcome based on the implementation of the legislation. In another review of literature on newly implemented Minerals Resource Rent Tax (MRRT), it has been mentioned that the current global economic climate is not very favorable. This is based on trends that indicate Europe and the US are yet to fully recover from the 2007 economic crisis (Garnaut 2010). The poor global economic environment raises important questions on whether contemporary governments of democratic capitalist countries have the capacity to implement policies in public interest that are contested by powerful private interests (Garnaut 2010). It has been reported that governments in capitalist economies face constant challenges posed by citizens and lobby groups. The response to these challenges in relation climat e change will play a major role in determining prospects for these countries (Garnaut 2010). Current statistics indicate that Australia is faring better than other rich countries after the Great Crash. It has been suggested that this has been assisted by rapid growth in large Asian developing countries (Garnaut 2010). However, some reports indicate that the main reason for this position is the improved policy making processes in the past couple decades. This improved policy making approach is based on the increased interest in reform focused on national interest as opposed to private interests. However, the implementation of the Minerals Resource Rent Tax (MRRT) appears to have reverted Australian political culture back to one which responds to pressure from vested sectional interests (Garnaut 2010). Therefore, the implementation of this tax has been seen to draw powerful negative response from businesses involved in the resources sector. This policy appears to indicate that the Aus tralian government has taken a preference for propositions that show greater potential with regard to national interest at the expense of private interests that provide significant revenue (Garnaut 2010).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This is based on the position that any system of taxation is expected to be as far as possible neutral. The ideal of neutrality suggests that in the absence of suitable justification, the tax should not alter decisions on investment, production or trade (Garnaut 2010). This quest for neutrality is not meant to exclude use of special taxes to correct externalities. Thus, neutral taxation allows efficient allocation of resources after private participants have taken constraints of externalities into account (Garnaut 2010). Since minerals lie under immobile tracts of land the relationship and identification of rent is clear and practical. The choice to use MRRT was based on the fact that rent based taxation imposes lower economic costs and provides proper representation of resources than other forms of taxation (Garnaut 2010). However, it has been noted that the imposition of such a tax may have major impact on new exploration activity in Australia. This suggests that imposition of suc h a tax may have an impact on the currently large amount of exploration activity within Australia. The above position is also reiterated in another article on the issue of Resource Rent Taxation by the same author (Garnaut 2010, p. 349). In this article title Principles and Practice of Resource Rent Taxation, the author describes various issues that relate to the MRRT. The author mentions that it is a fact that the more taxation can be focused on economic rent, the lower the economic burden of taxation (Garnaut 2010, p. 349). In this article the author mentions that in cases when opportunity to impose rent tax arise it is important to be careful that the rent is not economists refer to as Quasi Rent. These quasi rents are payments that in the long term provide incentive to maintain an economically valuable resource allocation (Garnaut 2010, p. 349). In relation to mining it has been mentioned that the total return received from natural resources must include some return for explorat ion activities. Such returns can be termed to be the quasi rent of exploration. Because of this a current mine will continue to operate despite taxation which limits its ability to cover exploration costs. However, on the contrary new exploration will be affected. This is because this form of taxation will diminish the incentive for new mine development (Garnaut 2010, p. 349). This article provides support for the argument that the MRRT will most likely reduce the exploration activity in Australia. The subject of the MRRT has caused some controversy within the mining sector and there is a need to address the situation to mitigate possible consequences of the action. In attempts to achieve this, the report identified an article discussing theoretical perspectives on resource tax design. The report states that natural resources are a large portion of wealth in many countries. Based on this position the approach used in managing their revenue potential can play a major role in a nation ’s prosperity and economic development (Boadway Keen 2008). It has been mentioned that the period between discovery and exploitation of natural resources can be long and may involve expenditure of hundreds of millions of dollars (Boadway Keen 2008). In addition to that it has been noted that significant expenditure is made prior to the generation of any cash flow. Such expenditure is considered sunk costs and cannot be recovered. Due to this position the imposition of rents should always give adequate consideration so that these rents do not distort decisions within the sector (Boadway Keen 2008). The possibility of distorting decisions within an industry suggests that there is an urgent need to address approach by which taxation should be implemented. The issue then becomes identification of features that prevent the application of taxation at 100 or close to 100 percent. This brings to the fore the need of distinguishing rents from quasi rents (Boadway keen 2008). It is believed that if this is done the quasi rents should be taxed less heavily so that there is little effect on decisions to undertake new exploration activity. It has been suggested that one approach that maybe used in solving the problem posed by MRRT is the use of Production Sharing Agreements (PSA’s). It has been reported that such agreements are commonly used within the oil and gas industry (Boadway Keen 2008). Under this approach the government will share the profit from the resource after consideration and accounting for the production cost of the resource. This approach also allows for other measures to be put in place such as limits on the recovery cost to ensure the initial investment costs of the contractor are satisfied (Boadway Keen 2008). Another alternative is for the government to take direct ownership in resource based activities especially during the early stages of the venture. This approach can be handled in a number of ways which include the government re ceiving a short fully paid share of equity on commercial terms (Boadway Keen 2008). This approach to management of resources bears the advantage that it will mitigate the political risk involved given that the government has a stake in the arrangement. It may also play a role in reducing the effect of tax avoidance schemes. However, attempts at such arrangements have also revealed the downside of having state companies acting as fiscal agents (Boadway keen 2008). Another approach that has been suggested in the management of natural resources that may have varied results when compared to MRRT is the use of auctions (Boadway Keen 2008). These auctions can be successfully used to allocate rights to exploit resources and generate revenues for the government. To implement this approach simple rationing schemes may be used to allocate stakes on geographical areas. Though there is a high risk involved the owners can maximize profits once successful exploration is complete by charging re nts (Boadway Keen 2008). In relation to auctions the use of simple rationing may not be effective in making the prospects attractive to large producers. Thus it has been suggested that a more suitable approach may be to use technically supported applications (Boadway Keen 2008). It is believed that this approach can generate more revenue provided governments are well informed on how to choose among applicants. It is also crucial that these governments are free from the effects of capture, political influence and corruption for the process to succeed (Boadway Keen 2008). Using auctions provides the explicit advantage of selecting producers while generating revenue. There are several taxation approaches that can be used to levy tax on resources. However, consideration must be given to the average effective tax rate and the marginal effective tax rates. The main reason for this is to ensure that the rent tax imposed takes into consideration the distortion aspects caused by rent tax. This mode of taxation with some degree of sensitivity to underlying profitability issues may help in easing the pressure associated with such taxation. Throughout the review of literature one consistent notion has been that MRRT my influence new exploration in Australia. For this reason there is a need to look into investment activity in the region. In this regard it is reported that global resource investment is driven by the need for resources in rapidly growing Chinese and Indian markets (Drysdale Findlay 2008). These economies have in recent years emerged to become major player in overseas investment and development. For this reason China and India have the potential to provide opportunity on a scale that already dwarfs established markets in Japan and the rest of Asia. Australia has one of the most efficient mining sectors globally due t its openness in foreign investor competition and participation (Drysdale Findlay 2008). Though still in early stages of industrialization b oth India and China are sources of substantial international capital. This makes both active candidates for growing investment in the Australian resource industry. In the past few decades Australia and most developed countries have made efforts to convince voters that private sector and not government should take the lead in business management (Drysdale Findlay 2008). It has been observed that Foreign Direct Investment (FDI) plays a major role within the Australian resources sector. Based on statistics from 2006, it was mentioned that mining sector accounts for almost a quarter of the national foreign direct investment. This data suggests that mining produced accumulated stock of foreign investment amounting to almost AUD 77 billion (Drysdale Findlay 2008). In the same year the FDI in manufacturing was AUD 59 billion while FDI in services was AUD 164 billion (Drysdale Findlay 2008). The main reason for the ability to attract FDI is the confidence in the Australian investment env ironment. In addition to the above data it has also been reported that FDI accounts for over half the capital formation in all industries in Australia. In sectors such as mining in 2006, FDI accounted for half the capital formation and in some years forms an even higher proportion (Drysdale Findlay 2008). This fact is further complicated by data that indicates China is already Australia’s most significant trading partner (Drysdale Findlay 2008). It has been suggested that the trade relationship with China stands to become the most significant economic relationship in Australia. Despite the large FDI contribution by China there has been increased uncertainty about the treatment of Chinese FDI in the resources sector (Drysdale Findlay 2008). Due to this uncertainty it has been mentioned that rent tax has the potential to damage future growth in resources sector and interrupt Australia’s participation in Chinese economic growth. To dispel such uncertainty it has been s uggested that Australia reassert the market framework to allow for all foreign investment proposals to be examined in Australia (Drysdale Findlay 2008). In addition to that it has been suggested government to government initiation arrangements are made for routine consultation on issues of competition, corporate governance and financial transparency issues. The management of natural resources is a major issue given that they make a significant contribution to revenue in most nations (Perrings Vincent 2003). It has been observed that in recent time’s economic growth has seen half the world’s population double their income every decade (Torvik 2009). It has also been noted that countries that report the most growth had relatively little natural resources and many people. This has led to a sharp increase in prices or resources in comparison to industrial goods (Torvik 2009). In countries with properly established mechanisms to manage property rights and little corruptio n it has been observed that natural resources may contribute to growth (Torvik 2009). This situation informs on the role of institutional quality in terms of profits generated from natural resources. Another observation that plays a role in revenue generated from natural resources can be attributed to the role of parliament in democracies. It has been suggested that natural resources tend to benefit the country more when a parliamentary system is dominant within a nation (Torvik 2009). Proper management of natural resources is crucial given that the availability of resources has been known to feed corruption and affect quality of institutions (Bhattacharyya Hodler 2009). In studies on the role of institutions in management of natural resources it has been noted that resource rents can increase corruption and reduce quality of institutions (Bhattacharyya Hodler 2009). Analysis The suggestion to use MRRT comes in light of the failures associated with its predecessor the Resource Sup er Profit Tax (RSPT) (Ibp USA 2005). Controversy regarding use of RSPT began sometime in 2010 and ended with the eventual downfall of the then Australian Prime Minister Kevin Rudd (Ibp USA 2005). The response to the RSPT controversy created supporter and opposition groups composed of various stakeholders. The supporters included the Federal government, Australian Council of Trade Unions, Mining Unions and The Australian Greens. The opposition included the mining industry and mining lobby groups. In light of this controversy and resultant issues a proposal to utilize a different approach (MRRT) emerged. In designing an appropriate structure for resource rent there are three primary elements to consider namely, specified rate of return for imposition of the tax, specified tax rates imposed on net profits and the tax base (Daniel, Keen McPherson 2010). This form of taxation is widely used in the Petroleum industry and has been considered fairly effective in management of natural resou rces. Based on analysis of data from the petroleum industry it has been mentioned that resources rent provide ability to tie taxation directly to the projects profitability (Tordo 2007). In its pure form all taxes are deferred until all expenditure has been recovered and the project has yielded a defined target (Tordo 2007). If this approach is used in the Australian case it is likely to reduce the potential impact on exploration activity. One shortcoming of MRRT is that potential gains may be reduced by some of its characteristics. The first issue is due to the fact that the proposed tax has been set at a relatively low level and thus the taxation of profits of mining companies may remain much lower than prior to the mining boom (OECD 2010). In addition to that the efficiency gains promised by the MRRT are likely to be reduced by its coverage of only larger firms and certain sectors (OECD 2010). This suggests that for maximum efficiency the tax should be imposed on all sectors in t he resources industry. The suggestion to impose the tax on mining projects of coal and iron ore suggests that the imposition of MRRT is likely to distort investment incentives in mining projects involving coal and iron ore (OECD 2010). This is further complicated due to the fact that mining ventures will remain subject to royalties which provide a large disincentive for marginal projects such as exploration (OECD 2010). To mitigate this condition it has been suggested that royalties should be replaced entirely by a well designed Resource Rent Tax. This approach is believed to have the potential to simplify the tax system and remove state incentives to increase royalties with counterproductive effects. Despite the significant commotion that the imposition of MRRT has caused it should be noted that the increased revenues from resources are aimed at financing a number of novel schemes (OECD 2010). It has been reported that with these funds authorities plan to make gradual increments to the compulsory pension contribution rate (OECD 2010). This action is meant to improve equity of the tax treatment of retirement savings for the currently disadvantaged low income earners in the country. It has been proposed that an increase of between 9 and 12% this contribution between the years 2009-20 (OECD 2010). These funds have also been earmarked for infrastructure financing. In line with this the government aims to establish the new Regional Infrastructure Fund whose assets are expected to reach AUD 6 billion in the next decade (OECD 2010). The goal to improve infrastructure is of special importance given that Australia experiences a shortfall in infrastructure (OECD 2010). This shortage of infrastructure could worsen due to demand pressures exerted by the mining boom currently being experienced in the country. In response to this demand and for the avoidance of potential bottlenecks, authorities have placed bolstering infrastructure at the top of their policy agenda (OECD 2010). The increased expenditure on infrastructure has the ability of creating significant benefit given that this type of reform has a tendency of influencing both public and private investment choices (OECD 2010). The imposition of the MRRT on the resource industry in Australia has varying implications for the sector. It has been mentioned that Resource Taxation has the potential to distort and inhibit investment and production within the sector at four different margins (Garnaut 2010). These include the ability to constrain investment in exploration, investment in new mines, investment in expansion of old mines and production from each mine (Garnaut 2010). It should be noted that distortion is not restricted to MRRT alone because specific and ad valorem royalties are also likely to have an effect on inhibition of investment in exploration. Such royalties have a minimal effect on investment in new mine development and even less effect on expansion of existing mines (Garnaut 2010). Based on this position it appears that MRRT will have some effect on the mentioned areas. Another problem with the MRRT is that it raises questions on the Federal-State relationship which have the potential to destabilize access to the resources. It is important that these issues are resolved alongside settling of the structure for resources taxation and it is not an easy task (Garnaut 2010). This is because of the issue in relationship to ownership of mined resources. Whereas treasury suggests Australian resources belong to all Australians, state officials argue resources belong to the people in the state where they are mined (Fenna 2012). The issue of Federal-State relationship comes into play based on the fact that responsibility for mineral leasing is handled by the State. On the other hand, the Commonwealth has constitutional authority for corporate taxation which by dint of interpretation suggests over riding authority on fiscal matters (Garnaut 2010). The apparent uproar by State based authorities appears questionable due to their inability to introduce better means of resource taxation. In summary, it should be noted that the main advantage that comes with resource rent tax is its neutrality (Tordo 2007). However, the approach also comes with the disadvantage that tax can only be realized when defined rate of return or target payback is achieved (Vanoli 2005). The disadvantage can be avoided by using a suitable combination of royalty and/or corporate income tax (Smith 2012). This also appears a suitable solution to the issue of the Federal-State relationship in Australia (Warren 2012). The main difficulty with resource rent tax is determination of an effective target rate. This suggests a deeper understanding of the project and exogenous conditions. In this case it is suggested that the government liaise with stakeholders in the industry to determine a fair target rate (Warren 2012). Conclusion In this report the discussion has attempted to analyze th e move to change the approach used to tax organizations involved in extraction of some natural resources in Australia. This is essential given that extraction of these nonrenewable natural resources makes significant contributions to government revenue in many countries (Lund 2008). The exploitation of natural resources has seen the evolution of various taxes to manage revenue from natural resources. In Australia, the mining sector has for a long time played a vital role in national development. The main reason that there has been steady growth in the natural resource extractions sector is due to the relative political stability and regulation arrangements (Novak Moran 2011). However, in light of changes in the commonwealth and an unproductive fiscal stimulus there was a need to identify mechanisms that could improve revenue generation. This position thus formed a basis to improve efficiency in the taxation of nonrenewable natural resources. It is hoped that such a policy (MRRT) wi ll help in reducing the divergence in growth between resource rich and non resource rich regions in Australia (Novak Moran 2011). It should be noted that the main advantage with the MRRT is based on its neutrality. Based on this characteristic the approach allows for maximum revenue generation. However, some have argued that the imposition of MRRT has the potential of influencing future investment decisions within the mining industry (Tordo 2007). This point is a matter of concern given that a large portion of expenditure in the mining sector comes from FDI. This suggests that unless the MRRT is adjusted appropriately it is likely to cause loss of revenue from potential exploration organizations. In addition to the potential to lose FDI, there is the issue of the Federal-State relationship. Despite these challenges it has been mentioned that if the effective target rate is properly calculated the risks associated with MRRT are likely to be minimal. For this reason it appears that f or the success of this new tax regime close partnership between government and stakeholders in mining is necessary. It is believed that with such considerations, the MRRT regime should be successful in Australia. References Bhattacharyya, S Hodler, R 2009, ‘Natural Resources, Democracy and Corruption’, OxCarre Research paper, No. 2009-20, pp 1-44. Boadway, R Keen, M 2008, ‘Theoretical Perspectives on Resource Tax Design’, Queen’s Economic Department Working Paper, No. 1206, pp. 1-70. Daniel, P, Keen, M McPherson, C 2010, The Taxation of Petroleum and Minerals: Principles, Problems and Practice, Routledge, Oxon. Drysdale, P Findlay, C 2008, ‘Chinese Foreign Direct Investment in Australia: Policy Issues for the Resource Sector’, Paper for Presentation at Crawford School Public Seminar, pp. 1-45. Fenna, A 2012, ‘The Character of Australian Federalism’, eJournal of Tax Research, vol. 10.1, p. 12-20. Garnaut, R 2010, ‘T he New Australian Resource Rent Tax’, University of Melbourne, pp. 1-21. Garnaut, R 2010, ‘Principles and Practice of Resource Rent Taxation’, The Australian economic Review, vol. 43.4, pp. 347-256. Ibp USA 2005, Australia Mineral and Mining sector Investment and Business Guide, International Business Publications, USA. Lund, D 2008, ‘Rent Taxation for non Renewable Resources’, The Annual Review of Resource Economics, vol. 9, pp. 1-43. Novak, J Moran, A 2011, ‘Submission to inquiry into the Mineral Resource Rent Tax Bill 2011 and related bills’, Institute of Public Affairs, pp. 1-29. Organization for Economic Cooperation and Development (OECD) 2008, OECD Economic Surveys: Australia 2008, OECD Publishing, Australia. Organization for Economic Cooperation and Development (OECD) 2010, OECD Economic Surveys: Australia 2010, OECD Publishing, Australia. Perrings, C Vincent J 2003, Natural Resource Accounting and economic Development: Theory a nd Practice, Edward Elgar Publishing Limited, Cheltenham, UK. Smith, G 2012, ‘The way forward on state tax reform: an AFTSR perspective’, eJournal of Tax Research, vol. 10.1, p. 126-137. Tordo, S 2007, Fiscal Systems for Hydrocarbons: Design Issues, World Bank Publications, Washington D.C. Torvik, R 2009, ‘Why do some resource-abundant countries succeed while other do not?’, Oxford Review of Economic Policy, vol. 25.2, pp. 241-256. Vanoli, A 2005, A History of National Accounting, IOS Press, Amsterdam. Warren, N 2012, ‘Fiscal Federalism under Review (at Speed)’, eJournal of Tax Research, vol. 10.1, p. 5-11. Warren, N 2012, ‘Fiscal equalization and State incentive for policy reform’, eJournal of Tax Research, vol. 10.1, p. 165-181. This essay on The Mining Sector of Australia: New Taxation Arrangements was written and submitted by user Trinity Osborne 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.

Sir Robert Peel Paper Essays

Sir Robert Peel Paper Essays Sir Robert Peel Paper Essay Sir Robert Peel Paper Essay Essay Topic: Watchmen The job of a police officer is very difficult, it has evolved from just an ordinary individual with no experience and no uniform that kept watch of live stock by walking at night with fire torches to an individual that needs to be able to function under pressure patrolling the streets of our communities in uniforms with a marked vehicle and not to mention to receive income for their services. Police has evolved overtime; in this paper I will describe the impact of Sir Robert Peel on the evolution of policing and its history. Sir Robert Peel Paper Sir Robert Peel (1788-1850) updated Englands criminal code. He established the first modern police force in London, whose members were nicknamed after him bobbies. Sir Robert Peel wanted a police force that would provide citizens with â€Å"the full and complete protection of the law†andâ€Å"check the increase of crime. † Sir Robert Peel pushed through the legislation an act called the Metropolitan Police Act of 1829, thus able to accomplish his dream of creating a police force. Under the term of the Metropolitan Act of 1829 the London Metropolitan Police was formed, it was one thousand members strong and all members were easily recognized due to their uniforms that included blue coats and top hats. Sir Robert Peel’s â€Å"bobbies† had four specific operating philosophies; the first one was to reduce tension and conflict between law enforcement officers and the public, the second one was to use nonviolence means in keeping the peace, therefore the bobbies did not carry firearms, the third one was to relieve the military from certain duties, such as controlling urban violence, and the fourth one was to be judged on the absence of crime rather than through high-visibility of police actions. The out come of this was so successful that it was soon implemented in smaller towns in England and the United States there after. Following the American Revolution law enforcement nearly copied the English system. Constables, night watchmen, and sheriffs were appointed; the role of the sheriff was  law enforcement and the apprehension of criminals, serving warrants and subpoenas and maintaining the local jails. The sheriff’s responsibilities extended beyond law enforcement and it included collecting taxes and monitoring the system of cattle branding. American metropolitan areas began to form reactive patrol units. In 1833, Philadelphia became the first city to employ both day and night watchman, following that and working from Sir Robert Peel’s model, Boston formed the first organized police department, consisting o six full-time officers. As the history of police progressed in the United States you can divided police history into 3 different ears. Kelling and Moore (1991) describes the eras as, one; the Political Era, two; the Reform Era, and three; the Community Era. During the Political Era (1840-1930) many police officers saw their positions as opportunities to make extra income. Bribery was common; a police officer would request â€Å"favors† which went into the police officers pockets or into the coffers of the local political party as contributions. The Political Era also saw police officers taking an active role in providing social services for their bosses’. † (1) Politicians realized they can attract more votes by offering social services to citizens than b y arresting them. In 1929 President Herbert Hoover appointed the national Commission on Law Observance and Enforcement to assess the American criminal justice system. The Wickersham Commission was created and was named after its chairman, George Wickersham. The commission focused on two areas of American policing that was in need of reform: one; police brutality and two; the corrupting influence of politics. This was when the Reform Era came into existence. According to the commission â€Å"the reform should come about through higher personnel standards, centralized police administrations, and the increased use of technology† (2) During the Reform Era, police chiefs took more control over their departments, adding midlevel positions to the force. Police chiefs also tried to strengthen their power by bringing larger areas of a city under their control; this would not allow negative influences from politicians or neighborhoods. Finally, the Community Era in which we are currently in; the Omnibus Crime Control Act plays a major role, under this act the federal government provides state and local police departments with funds to create police-community programs. An example of a program is officer-friendly referral operations, this program encourage citizens to come to the police with their crime concerns. The primary function of the police is to continue to control crime while providing a broader range of social services some of the tactics they us can include foot patrol or public relations, this will allow the officer to interact with the community. Thus, to days police responsibilities include, one; to enforce laws, two; to provide service, three; to prevent crime, and four; to preserve the peace. Reference Law Enforcement in the 21st Century, Second Edition, by Heath B. Grant and Karen J. Terry. Chapter 2 1) Mark H. Haller, â€Å"Chicago Cops, 1890-1925,† in Thinking about Police, ed. Carl Klockars and Stephen Mastrofski (New York: McGraw-Hill, 1990),90. 2) William J. Bopp and Donald O. Shultz, A Short History of American Law Enforcement (Springfield, IL: Charles C Thomas, 1977), 109-110. Very nice job on the paper and you covered all of the points with excellence. Full credit of 5 points. On your references, do not number them, just put in alphabetical order.

Two-Letter Words in Spanish

Two-Letter Words in Spanish If youve played Scrabble or similar games, you know how handy two-letter words can be. Thats true in Spanish versions of Scrabble as well as online games such as Apalabrados (Angry Words) and Wordfeud too. Following is a list of the two-letter words of Spanish that are listed in the Spanish Royal Academys dictionary, along with definitions and links to relevant articles and lessons. The list may not coincide with words that are legal to use in a specific game. Not all possible definitions are given. Words containing the combinations of ch and ll are also included here, as they used to be recognized as separate letters of the Spanish alphabet and are still treated as such in some games. ad - Word used in Latin phrases such as ad hoc ah - Interjection used to express sympathy and other emotions, sometimes similarly to ah aj - ailment (seldom used, and then usually in the plural) al - contraction of a el ar - interjection used in the military to order the immediate execution of a movement as - ace ax - ouch (antiquated) ay - ouch, oh be - the letter b bu - boo ca - a synonym for porque (antiquated) ce - the letter c cu - the letter q da - a conjugated form of dar de - of, from di - a conjugated form of dar do - do (first note of the musical scale) ea - interjection of encouragement or resolution eh - interjection used to get attention el - the masculine singular definite article en - in, on es - conjugated form of ser et - and (antiquated) ex - former fa - fa fe - faith fo - exclamation indicating displeasure or disgust fu - snort ge - the letter g ha - conjugated form of haber he - conjugated form of haber hi - shortened form of hijo (son) used in some expressions (antiquated) id - conjugated form of ir in - Word used in Latin phrases such as in promptu ir - to go ja - ha je - ha ji - ha; 22nd letter of the Greek alphabet ju - ha la - the feminine singular definite article le - a third-person object pronoun lo - a word of various uses as a pronoun or neuter definite article lle - variation of le (antiquated) me - me mi - my mu - moo na - contraction for en la (antiquated) ne - synonym for ni (antiquated) ni - nor no - no, not à ±a - shortened form of seà ±ora (antiquated) à ±o - shortened form of seà ±or (antiquated) à ±u - gnu oa - a Honduran childrens game oc - Occitan (a language related to Catalan) oh - oh os - the plural familiar second-person pronoun ox - interjection used to frighten birds and other animals pe - the letter p pi - pi pu - variation of puf (interjection used as a reaction to a bad smell) re - re (second note of the musical scale) ro - interjection, usually repeated, used in calming children se - the third-person reflexive pronoun so - under (rarely used); variation of su (antiquated); whoa su - his, her, your ta - interjection imitating a knock on a door te - you (as the second-person singular object pronoun) to - interjection used for calling dogs; whoa tu - second-person familiar singular possessive adjective (the pronoun form is tà º, although most games dont distinguish between accented and unaccented vowels) uf - whew, yuck uh - interjection of hesitation or disdain un - a, an, one va - conjugated form of ir ve - conjugated form of ver vi - conjugated form of ver xi - 14th letter of the Greek alphabet ya - adverb of vague meaning often used to add emphasis ye - the letter y yo - I (first-person singular subject pronoun)

Youth and Problem Gambling in Australia Essay Example | Topics and Well Written Essays - 1750 words

Youth and Problem Gambling in Australia - Essay Example Gambling is so prevalent that in 1993 alone, Australians spent 6 billion dollars, more or less, on lotteries, horse racing, gaming and other forms of gambling. Most states not only tolerate it, but profits from shares of revenues of these gambling outfits. Gambling’s wide acceptance in the Australian culture and its availability encourage youth gambling (Moore & Ohtsuka 2002, pp. 429-430). Moreover, high gaming and wagering opportunities mostly account for youth gambling in Australia. These opportunities take the form of EGMs that can be found in hotels and clubs in most states except in Western Australia, casinos, and games of chance like X-lotto, Tattslotto, Powerball, Keno, scratch-tickets and Bingo, some of which are sponsored by state governments. In addition, advances in technology open another opportunities for youth participation in gambling and wagering. These new technologies include the internet and mobile telephony. On the other hand, some events that provide gambl ing and wagering opportunities, such as such as sports bar, specifically target the youth as its niche market (South Australian Centre for Economic Studies 2003, p. 1). In 2000, a study was made on 505 Australian youths aged 15 to 17. It was found that 60% of these youth gambled periodically, with 3.5% of them characterised as problem gamblers. On the whole, the study revealed that they had a predilection towards gambling as evinced by their attitude towards gambling, intention to gamble and actual participation. A positive attitude towards gambling was influenced by family, society and peers whilst frequent gambling was associated with parental and peer gambling. It was also revealed that youths whose parents taught them the value of money (budgeting and... In Australia, gambling is a popular and accepted form of pastime and is considered well-entrenched in the Australian culture. Gambling is so prevalent that in 1993 alone, Australians spent 6 billion dollars, more or less, on lotteries, horse racing, gaming and other forms of gambling. Most states not only tolerate it, but profits from shares of revenues of these gambling outfits. Gambling’s wide acceptance in the Australian culture and its availability encourage youth gambling. Moreover, high gaming and wagering opportunities mostly account for youth gambling in Australia.On the other hand, some events that provide gambling and wagering opportunities, such as such as sports bar, specifically target the youth as its niche market. Gambling is well-entrenched in the Australian culture, but gambling really flourished in the 1990s with the introduction of modern EGMs and the proliferation of huge casinos all over the country. Gambling is now considered a growth industry in Australia bringing revenues not only to private operators but to the government as well. The downside, however, to this growth industry are the twin problems of youth and problem gambling that are now slowly emerging in the horizon. Although problem gambling affects only a negligible number of persons, its dispersive nature logically involves more persons than the problem gamblers themselves. On the other hand, youth gambling is closely linked to problem gambling because studies have indicated that most problem gamblers belong to the 18 to 30 age groups, which naturally leads one to conclude that for these people, gambling must have started at a really young age. Studies, which have pegged the crucial age at, as young as, ten, have confirmed th is theory. Youth gambling is closely linked to familial, societal and peer influences.

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

Geography - Essay Example In 1960S, International Convention for the Conservation of Atlantic Tuna was formed to control and manage fish harvesting in a more sustainable manner. Unfortunately, many nations are not it member and continue to fish it without regard for conservation to make huge profit. The Grand Banks fishing ground along the coast of Newfoundland was regarded as home of cod. In the 1970s, with advancement of new fishing technology, it was fished to reduction. By 1960s, it had drastically dropped to very low quantities leading to the closure of the Grand Banks fishing industry. Passenger pigeons birds became extinct in 1914 (Bedoya 2011). When the Europeans settled in North America this birds used to migrate in large numbers across the sky. The Europeans destroyed their habitant in the forest and hunted them down for food and sold them in the market. They greatly reduced in number by the time hunting limits were enacted. It was too late to save them and soon they became extinct. The Earthâ€℠¢s atmosphere is a common resource shared and polluted by everyone on the planet. The green house gases from industries, transportation and air pollution damages the atmosphere. International agreement like Kyoto Protocol has been formed in attempt to slow global climate warming and reduction of greenhouse gas emissions (Hardin 2011). Multiple nations recognized the importance of taking care of it and agreed to look at the long term benefit at the expense of the short-term gain. Population growth is another tragedy of the common. As the population increases the natural resources are depleted. Every person uses air, land, water, and food resources and dividing those resources to around 7 billion people tends to stretch them thinly. Unregulated logging leads to the depletion of tropical rainforests which benefits everyone in the world. Timber producers remove a lot of it and cheaply damaging acres of land. Some part are protected and governed in a proper way for extraction but still i llegal logging takes place especially boundaries of different countries where their law is different on their border. Groundwater in Los Angeles was drawn by the increased population in Los Angeles to an extent of intrusion of saltwater from the nearby Pacific Ocean. Faced by potential of water shortages and depletion of water resources they depended on, a voluntary organization was formed to conserve and manage the groundwater for future use. The ocean is a commonly shared resource throughout the world. No single nation has the power to pass laws that govern and protect the entire nation. Every nation protects the ocean resources along its coastline. The shared space is left to destruction and pollution. Ocean garbage accumulates of circular current or gyres. Many nations let solid waste from lands and ships flow into the ocean (Margulis 2012). The garbage, especially the plastic pollutant, is harmful to every individual because they form a cycle through the food chain. Traffic con gestion is a major problem on the roads. Individuals use the road for their own self interest, some to get to their places of work as fast as possible. Problem occurs when everyone decides to use the road to meet travelling needs. Jam occurs and there is slow movement of vehicles leading to air pollution from idling cars. When there are many vehicles on the public road,

The Slave Trade in Africa Essay Example for Free

The Slave Trade in Africa Essay Eric Williams thesis entitled Capitalism and slavery is not a study on the nature of the slave trade, but rather a study of the role of slavery in the English economy. In his thesis Williams proposes the idea that capitalism is a result of the Atlantic slave trade. Williams defines capitalism as when someone can use their resources to make a profit without that person actually being present. The Atlantic Slave Trade was then an example of capitalism. English investors gave funds to stock companies, such as the Dutch East Indian Company, who wound use those funds to purchase ships and trading goods. The stock companies would then hire a crew and send the ships to Africa where they would trade their goods for African Slaves. The ships would then transport the slaves to the Americas where they would sell their human cargo and purchase American goods. The ships could then return to England and sell their American goods for capital, then splitting the profit amongst the investors. In his thesis Williams asserts that these stock companies were the first examples of capitalism and that the capitalists systems which are present in the modern world are direct results of the Atlantic Slave Trade. It appears that Williams is correct in his thesis. While elements of capitalism, such as buying and selling of goods, were present prior to the slave trade, this was the first point in history when private investors combined their capital in the form of a company whose sole purpose was to increase that capital. At no point did the stock companies manufacture any new product instead these companies served only to buy and sell commodities in such a way as to increase the capital of their investors. Ancient Africa was characterized by strong states. Unlike Europe African states were well organized before the birth of Christ. However as European states became stronger African states weakened. These strong ancient African states such as, Egypt, Ethiopia, Kush and Benin, believed that the purpose of the state was to serve the people. This ideology made it possible for African states to become strong because since the state served the people the people were willing to participate in defending the state and submit to taxation in order to pro vide for the needs of the state which then benefited the individual. However African states began to weaken when the Arab came into Africa. In a quest to seek the destruction of Christianity in Europe the Arabs tore through the Maghreb (five north African countries). The Arabs not only took over the state, but also the culture, as a new Arab population settled, and pushed the original African population below the Sahara. The Arab presence in Africa soon led to a weakening of the African State. In 1350 the strong African state of Songhai began to have border disputes with the Arab led state Morroco. Songhai stated that the purpose of the African state was to serve the people to which Morroco replied that the purpose of the state was to serve Islam. Since the ruler of Morroco was a descendant of Mohammed that meant that it was Songhais responsibility to support the Morrocan state rather than the interests of its own people. Songhai was destroyed by Morroco in 1591, and after Songhais destruction any new states that emerged in this area put the interests of outsiders above the welfare of their own people. The area that had once been the strong empire of Songhai became the core of the slave trade in Africa. When Europeans came into Africa to trade they dealt with these weakened African states. They provided the states arms and the states allowed Europeans to enslave their citizens. African states allied with European nations at the expense of their own people; showing that the purpose of the African state had changed from serving its citizens to serving the interests of outsiders because the same sort of brutality used by Morroco in its destruction of Songhai was used by the Europeans in gunboat diplomacy. The African state would submit to foreign interests because it was no longer strong enough to fight back. African states could not compete against European technology so the rulers of these states signed agreements that allowed their people to be captured, enslaved and taken across the Atlantic. The weakening of the African state caused a change in the purpose of the State. The purpose of the state became providing for the needs and wants of foreigners; this is why the slave trade was possible in Africa. Not only did the African states allow its people to be enslaved, but the states participated in the enslavement of its own people in order to receive the benefits of trade with the Europeans.

Essay on A Woman Bound by Society in Steinbecks The Chrysanthemums

A Woman Bound by Society in John Steinbeck's "The Chrysanthemums"  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When John Steinbeck's short story "The Chrysanthemums" first appeared in the October 1937 edition of Harper's Magazine (Osborne 479), Franklin D. Roosevelt had just been reelected president. The country was recovering from the Great Depression, unions were developing, and child labor in manufacturing was terminated (Jones 805-6). The first female cabinet member in American history, Frances Perkins, was appointed the Secretary of Labor (Jones 802). She was one of the few women in her time to gain equality in a male-dominated society. For most women, liberation was a bitter fight usually ending in defeat. In "The Chrysanthemums," this struggle for equality is portrayed through Steinbeck's character Elisa Allen. According to Stanley Renner, "The Chrysanthemums" shows "a strong, capable woman kept from personal, social, and sexual fulfillment by the prevailing conception of a woman's role in a world dominated by men" (306). Elisa's appearance, actions, and speech depict the frustration w omen felt in Steinbeck's masculine world of the 1930's. "Steinbeck's world," observes Charles A. Sweet, Jr., "is a man's world, a world that frustrates even minor league women's liberationists" (214). This frustration is evident when Elisa is first introduced. Her figure is described as "blocked and heavy" because she is wearing heavy gloves, heavy shoes, a "man's black hat," and a big apron that hides her printed dress (Steinbeck 330). Her home has the masculine qualities of being "hard-swept" and hard-polished" (Steinbeck 330). Elisa is bored with her husband and with her life (McMahan 455). Obviously, Elisa is unhappy with the traditional female role and is attempti... ...et al. America and Its People: Volume Two From 1865. London: Scott, Foresman, 1989. McMahan, Elizabeth E. "'The Chrysanthemums': A Study of Woman's Sexuality." Modern Fiction Studies 14 (1968-69): 453-8. Marcus, Mordecai. "The Lost Dream of Sex and Childbirth in 'The Chrysanthemums.'" Modern Fiction Studies 11 (1965): 54-8. Osbourne, William R. "The Texts of Steinbeck's 'The Chrysanthemums.'" Modern Fiction Studies 12 (1966-67): 479-84. Renner, Stanley. "The Real Woman Inside The Fence In 'The Chrysanthemums.'" Modern Fiction Studies 31 (1985): 305-17. Steinbeck, John. "The Chrysanthemums." Literature and the Writing Process. Ed. Elizabeth McMahan, Susan Day, and Robert Funk. 2nd ed. New York: Macmillan, 1989. 330-6. Sweet, Charles A., Jr. "Ms. Elisa Allen and Steinbeck's 'The Chrysanthemums.'" Modern Fiction Studies 20 (1974): 210-14.

Business Plan on Indoor Sports Complex

[Type the document title] [Type the document subtitle] [Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. ] 2013 3/28/2013 TabTable of Contents 1. 1 Business Model7 1. 1. 1 Company Overview7 1. 1. 3 Objectives8 1. 1. 4 Mission8 1. 1. 5 Vision8 What is Futsal? 8 1. 1. 6 Facilities9 1. 1. 7 SERVICES10 1. 1. 8 Pitch10 1. 1. 9 Sports Store10 1. 1. 10 Food Court10 1. 2. 1 Concept:11 1. 2. 2 Location11 1. 2. Management12 Company Ownership12 1. 2. 4 Personnel12 2 The marketing Plan13 2. 1 Market Analysis Summary13 2. 2 Market Segmentation14 Consumer Profile15 2. 3 Competition16 2. 3. 1 Competitive Edge16 2. 4 Sales Strategy17 2. 5 Pricing18 2. 6 Sales Strategy18 2. 7 Sales Forecast18 2. 8 Advertising Strategies19 Advertising and promotion:19 2. 9 Timeline20 3 Financials20 3. 1 Financing20 Start-up Funding21 3. 2 S tartup Cost23 Start-up Requirements23 Pro Forma Cash Flow23 4 Conclusions25 5 Bibliographies25 5. 1 Experiences25 LETTER of TRANSMITTAL March 29, 2013 Taufique Hossain (TmT)Lecturer, School of Business North South University Subject: Submission of Group Report. Dear Sir, It is a great pleasure for us to submit this group report on â€Å"Indoor Futsal†. We, Group SHOWTIME worked as a team to prepare the report as you instructed in the class. We are pleased to inform you that we have thoroughly enjoyed working through this group report. It has enabled us to gain valuable knowledge and experience that would help us in our career development. Therefore, we would like to take this opportunity to convey our deep regard for your valuable guidance and sincere inspiration. Also you can read  Business Ethics ComprisesWe hope you will enjoy reading this paper. In presenting this report, we have tried our level best to include all the relevant ideas and the explanations to make the report informative and comprehensive. If you have any query regarding the interpretation of this project feel free to contact us. Thank you for believing in us and giving us this wonderful opportunity. Yours Sincerely, Name – ID – Contact Number ACKNOWLEDGEMENT Our first acknowledge goes to the almighty Allah for giving us the patience and courage to finish this task within its deadline.Then, we cordially thank our respected course instructor, Mr. Taufique Hossain for his continuous guidance and support to make this report possible. He assisted us whenever we needed any help. His generosity and liberality aid us to go further with this report without any hazardous situation. We are deeply indebted to the people who helped us in coming up with this authentic repo rt by taking part in the survey. It was crucial in the preparation of this report. We would like to thank each individual group member. Last but not the least we are very thankful to our family.Without their help this report would not be done so successfully, specially our mothers. We thank them all for their love and trust. Executive Summary This would be an ideal opportunity to paraphrase that philosophy about life and death, and explain why taken in context, rather than flippantly flung down beside a crime of humanity or a human tragedy, that there is both truth and beauty in what Football  is  more than just a game. It is more important than life and death, because it’s purely about life, which is eminently more important than death.But that is to disrobe the sentiment of its context, to be irresponsible with the words. Football is about what you are and how you meet the world, and nothing at all to do with the futility of wasting time considering death. Football is a bout doing all that you can, irrespective of what happens beyond your control. In this city, scarcely do we get the chance to exercise our passion, and even more scarcely do office goers get to get their passion for football alight. That’s where the beauty of indoor futsal comes in. Recognized by the FIFA as the official form of indoor football, it a star in its own rights.It is attractive for youth and middle aged corporate officials, who can exercise their passion for football long after the sun has gone down. After many arranged tournaments in the impromptu indoor sports complexes, there begs to be an organized solution for enthusiasts in this sport. That’s where â€Å"Sportsvana† comes in. It blends virtues of traditional football with an unprecedented package. We will offer a fully functioning sport store, sports rental, and food court and foosball table at our premises. Of those who are just about crazy for football, we offer an immersive experience bar an y other.Even if you like a game in your playstation better, we dare to convert you. On the other side, it functions in its legal form as a partnership business, and its marketing channels, promotions and financial projections are shown in the proposal. We blend innovative marketing technique with a truly unique USP, and our strong suit is being able bond with people, being enthusiasts and players as well. That said, there is a need to upgrade the market to suit women’s needs as well, and we will see to regularly hosting women’s futsal tournament, and make it as popular as women basketball or handball in this country.With the mission and vision on our sight, we cannot but be hopeful of our future, building a greater tomorrow with this harmonious sport. 1. 1 Organizational Plan 1. 1 Business Model After a hard day at the University or Office, many regard an even harder push in the field bliss. Football releases energy and revitalizes the young souls, by completely tiring them out. Or 30 something office goers, who have kept their passion for football alight. Dhaka city is not a place people can enjoy open fields. There are too many people and too less fields.In a random day, chances are you won’t even get a place in the field. That’s where the need of an organized platform comes, the need of a sports complex, that will organize the matches for you, book a place in the field, maybe provide food and relaxation, all in a nice and friendly package. That’s where the need of Sportsvana comes. 1. 1. 1 Company Overview Sportsvana Indoor Futsal is the only indoor futsal facility in the Dhaka City area. The population of Dhaka City is 240,000 residents. Sportsvana has two professional-style, lighted fields, (73†² x 140†²) featuring Field Turf ®, for fast-action, fun futsal.No matter what the weather conditions is, day or night, futsal players will find a safe, clean, and friendly atmosphere for futsal enjoyment. Several divis ions for youth, men, women, and coed provide all players–from beginners to highly skilled–the right environment for recreational yet competitive futsal. League play is continuous year round. All league participants are required to become members of Sportsvana Indoor Futsal. The annual fee is 3000 BDT. Team registration per session is 3500 BDT per hour. Each session has 10 games with championship awards being given to the first place team.In addition, skills clinics are available for beginning adults and those wishing to polish their skills. The two fields can also be rented for practices, preseason and post-season team parties, camps, clinics, school grad nights, fund raising tournaments, organized leagues and more. A futsal store is on site to provide leading futsal brands to players, teams, leagues and schools. The facility will also have a small cafe that will serve drinks, sandwiches, and pastry. Sportsvana is a fully integrated sports company that offers our clien ts, young or old, a full range of sports management services from conceptualization stages to execution.We are well equipped with experience and trained staffs in ensuring that all of our clients’ needs are met to a standard of excellence. We have the equipment to undertake all projects. Our experience encompasses; events designed to appeal to specific targeted participants, events with appeal to the general public, events with corporate appeal such as sponsorship and hospitality and events which we manage for clients. Often our management skills have to incorporate one or more of these elements which are; event creation, design and management, sponsorship, marketing and public relations and personality management.We offer corporations a solution to these problems. We are able to handle all the sporting needs Sportsvana Indoor Futsal projects that the center will have more than 800 members, 30 adult teams and 30 youth teams by the end of year one. 1. 1. 3 Objectives The objec tives for Sportsvana Indoor Futsal are the following: * Build facility membership to more than 800. * Register 30 adult and 25 youth teams by the end of first year of operation. * Develop facility potential * Expand to Bashundhara by year 3 * Break-even by year 3 * Open new facility in Uttara by year 5 1. 1. 4 MissionThe mission of Sportsvana Indoor Futsal is to provide Dhaka Ciyt residents with a state-of-the-art Futsal facility that will enable both youth and adults to enjoy the sport of Futsal year round. We hope to evoke sense of bonding and competitiveness among students and even office-goers, who will find nirvana through the game of Futsal and other sports, thus Sportsvana. 1. 1. 5 Vision Our vision is to build a harmonious platform for youth and thirty something’s for a better future. What is Futsal? Futsal is a variant of Futsal that is played on a smaller pitch and mainly played indoors.Its name is derived from the Portuguese futebol de salao and the Spanish futbol de salon (colloquially futbol sala), which can be translated as â€Å"hall Futsal† or â€Å"indoor Futsal†. During the sport’s second world championships held in Madrid in 1985, the name futbol Sala was used. Since then, all other names have been officially and internationally changed to futsal. Futsal ® (Five-a-Side Futsal) is â€Å"The Way the World Plays Indoor Futsal† and is the international form of indoor Futsal approved by the Federation Internationale de Football Association (FIFA).It is played in all continents of the world by over 100 countries with 12 million players. The pitch is made up of wood or artificial material, Yinghui Court, or similar surface, although any flat, smooth and non-abrasive material may be used. The length of the pitch is in the range of 38–42 m (42–46 yd), and the width is in the range of 18–25 m in international matches. For other matches, it can be 25–42 m (27–46 yd)in length, while the width can be 15–25 m (16–27 yd), as long as the length of the longer boundary lines (touchlines) are greater than the shorter boundaries where the goals are placed (goal lines).The ceiling must be at least 4 m (4 yd) high. A rectangular goal is positioned at the middle of each goal line. The inner edges of the vertical goal posts must be 3 m (3 yd) apart, and the lower edge of the horizontal crossbar supported xx by the goal posts must be 2 m (2. 2 yd) above the ground. Nets made of hemp, jute or nylon is attached to the back of the goalposts and crossbar. The lower part of the nets is attached to curved tubing or another suitable means of support. The depth of the goal is 80 cm at the top and 1 m at the bottom.Because the sport is a great skill developer, demanding quick reflexes, fast thinking and pin point passing, it is an exciting game for children as well as adults. The game is very economical and safe, simple and fun to play. Just by playing with the ball d evelops precise ball control and technical skill, agility, lightening reflexes and decision making. As the balls have less bounce they tend to stay in play longer and promote close ball control. After playing in enclosed areas and learning to think and react quickly, players find when they play to the full game they react well under pressure.Playing in enclosed areas develops creativity; players are also constantly placed in demanding decision making situations in enclosed areas which is a major reason why Futsal is one of the finest teachers of the quick pass and move. In Futsal it is very hard to defend against a team that is adept at this type of play. Playing the beautiful game of Futsal is developed through Futsal. 1. 1. 6 Facilities Sportsvana is an indoor court built to provide futsal addicts and players to enjoy real time playing futsal with friends and family.We provide all the amneties for them in order to enjoy their futsal time. * We provide most importantly futsal court which is the turf, futsal balls, food services place to relax and rest, and futsal equipments. * On top of that, we take jersey orders for teams which is interested to do when there is any tournament organized by us * We provide stalls for sporting goods related to futsal and excercising gear * We take on the spot orders for custom-made jerseys, team jerseys, sports memorabilia and other items related to other sports s well * A stacked food court EPL matches on projector and 5:1 music system * Shower and changing room * 2 foosball tables * Membership cards, which provide a discount at match prices and an sms derived SMART system which allows to book matches and see timetables. It will also allow you to be listed as a player, reviewing you lifetime scores, passes made, assists and miles run. * Games videography assists and many more to come†¦.. 1. 1. 7 SERVICES 4 Futsal Pitches (Turf, Decoflex, Herculan & Parquet Pitches on the built facility) . 2 International Size Basketball Courts converted Parquet Pitches.We provide only the best Futsal Balls, Excellent pitch conditions, Spectator Galleries, Lounge Area with Tables,Shower / Changing & Restrooms (Male & Female),Fans/Mist Fans, Sports Shop, Well stocked Food/Snacks/Ice Cream & Drinks, Booking services, EPL on Astro & Projectors. 1. 1. 8 Pitch Our pitch is converted from basketball court to futsal field. The lines and dimension of a futsal field is roughly the same of a basketball court. But additional measures will be taken in case of tournament, as white powder will be applied to create an international standard pitch.There are no walls around the Abahani facility. There is a wall along the Gymnasium Field, but as per game rules, rebound on walls is not allowed. The pitch will feature 5:1 music system with songs on request. 1. 1. 9 Sports Store There will be a small sport store on the facility for impulse buyers. It will feature * Latest jerseys of international and national teams * Futsal equipment su ch as turf shoes, balls, shorts and socks * Football memorabilia * Small selection of boots * Custom T-shirts Also the store will feature an area where you can order your custom jerseys and order sports equipment to specification 1. . 10 Food Court On the surroundings of the courts there will be a food and beverage area where users of the facility can replenish their bodies. This area has been placed so the users may have a bird's-eye view of the happenings on the courts while enjoying their favorite non-alcoholic beverage and/or snack. Included in this area will be a big screen TV that will show sporting events, sports news, or appropriate programs those users’ wishes to watch. This aspect of the facility will be crucial in providing the desired atmosphere The Supreme Courts hopes to create. A qualified, experienced person will be hired to run this aspect of the facility. He/she will have the responsibility to meet necessary standards and to report to, and work directly with the general partners to make sure the needs of the users in this area are met. If additional staff are required, this person will hire and train those people in accordance with The Supreme Courts policies. * A fast-food menu featuring subs, rolls, burgers and egg based products. There is also a counter for health drinks and protein bars. * EPL matches in projectors on selected days * 2 Foosball tables 1. 2 Administrative Plan . 2. 1 Concept: This indoor sports facility will be equipped with 2 full international-sized Futsal courts converted from concrete basketball ground. This facility will also be equipped with lighting poles to enable evening and night play. Many value-added facilities will be provided to our customers such as, lockers, female and male changing rooms with showers amenities, a small cafe, parking and free Wi-fi access. As a social trend today, the atmosphere that we are trying to create is towards a greener and healthier environment and lifestyle with eco-friendl y facilities (energy saving lights and water).In the tight and congested space of Dhaka City, few places remain which can provide this sort of facility session basis or at a rent. We have chosen the following areas for our base of operations. 1. 2. 2 Location * Our first and primary location will be the Abahani Indoor Basketball ground, fully equipped with light poles, bars and equipment to be made into a futsal pitch. The Abahani is also equipped with spectator stands, changing room, space for stalls and parking. * This location can be had for rent or lease if it doesn’t serve any other primary purpose. For example, if it doesn’t have any Basketball matches on that very particular time. For our secondary base, we have chosen the Dhaka University indoor games facility, with its basketball ground which can be converted into a futsal pitch. It lacks spectator stands, but it makes up in terms of practice space. * The outdoor futsal facility of the Abahani Stadium will als o be used. Initial plans are to turn to the Abahani Indoor Sports facility, in Dhanmondi. The facility will be taken on daily rent basis. The dates will be flexible according to the basketball timetable the facility has. It also has an outdoor futsal facility which will be used in turns. The Dhaka University Indoor games field will also be used simultaneously.We have future plans to expand to Bashundhara and build our own facility in Uttara. 1. 2. 3 Management Company Ownership Our business will be fully owned by the partners. The business will maintain a multiple proprietorship status for at least the first two years of operation. The initial management team for The Supreme Courts depends mainly on the general partners. Will stay within their expertise in running the day-to-day operations of the facility such as scheduling, marketing, and promotions, along with running and developing various leagues and programs for the community.Back-up for the general partners will include staff members who will compensate for the founders lack of experience in each area. The business projects that the Abahani facility will be so popular that a second indoor operation will be established in the nearby Bashundhara. At that time the business will reorganize to become an S Corporation. The ownership model will be based on partnership, and a rotational basis â€Å"Managing Partner† will be selected for overseeing administrative duties. Our organizational structure is as follows Financial Officer (outsourced) 1. 2. 4 PersonnelThe personnel of Sportsvana Indoor Futsal are as follows: * Manager (managing partner) * Asst manager (2 other partners) * Senior staff (2); * Staff (2); * Store staff person (1); * Cafe staff (2). A janitorial service will be contracted to clean the facility. But most of the maintenance work will be done by the Abahani field staff. A chart of their expected salary and qualification is given below Post| Salary (expected)| Qualification| Managing Part ner| Subjective to Profit/Loss| | Asst. Manager (partner)| Subjective to Profit/Loss| | Senior Staff| 16,000| H. S. C| Staff| 13,000| H.S. C| Store staff| 8,000| H. S. C| Cafeteria Staff| 7,000| H. S. C| The minimum working hours will be 3 hours to a maximum of 8 hours. The facility will run from prior schedules. 2 The marketing Plan 2. 1 Market Analysis Summary Futsal is a popular sport in Dhaka. Currently there are 6,000 children participating in the youth Futsal leagues, and 3,000 adults participating in the  adult league. The number of players is growing dramatically. There are two factors that are impacting the popularity of Futsal. * The first is the large number of children in the county under the age of 12.There are approximately 30,000 children in the city under the age of 12. The projection is that the percentage of children under the age of 12 will continue to grow for the next five years. The most popular sport with this age group is football. * The second factor is th e growing number of young people between the ages of 24 – 35 that are participating in team sports. Participation in  coed football has increased by 20% each year for the past three years. The demand for fields has led to the city building 2 new playing fields this year. Adult outdoor football league has grown by 50% over the past two years.Currently, there are  12 adult league teams participating in the outdoor city Futsal league. * The rise in the scene of â€Å"UNDERGROUND FOOTBALL† scene is a sign of the rising popularity of football. There has been a significant increase in the underground tournaments held each year. There hasn’t been any organized attempt to blend the events from all localities to a single mega event. * There has been a significant increase in football among office workers and corporate players. 2. 2 Market Segmentation 1. Weekend Warriors: an important market segment for The Sportsvanawill is the weekend warriors.These people don't li ke to be locked into long-term commitments but like the freedom to come and go when the opportunity presents itself. These people will be a target market for special promotions and periodic activities. These people may include corporate players and tournament teams. 2. Families: this is a smaller, but important market segment for our facility. We have â€Å"something for everyone† and that will attract families that want to become members of the facility as well as families who simply want a few hours of fun every now and again.These people will also be the main target for summer camps and activities that allow for fun and education for the children while the parents enjoy some relatively cheap babysitting. 3. Senior Citizens: this market segment will be our fastest growing market as more senior citizens are retiring to Henderson than any other group. When provided with health promoting programs, senior citizens are willing to participate due to the new focus on physical acti vity and the constant encouragement from family and physicians. In fact, this group was the fastest growing club membership segment over the last 10 years according to **.It grew up to four times faster than other segments. 4. Students: Another small market segment, students will be attracted to use this facility for various purposes without the pressure or hassle of a required membership. The simple daily walk-in fee will make The Sportsvana a very attractive place for these people. We have made an age chart to better understand our target customers. Consumer Profile Provided the data we have accumulated and psychological profiling of our customers, we have done a consumer profiling of our customers. We will focus on the following target customers: * Youths, ages 6-14 years of age. Adults, ages 24-35 years of age. 2. 3 Competition The competition of Sportsvana is not through direct competitors, but through means of other organizers of the sport. They are: 1. The Abahani Field: The vast Abahani Field, in which you can play for free, is one of our biggest competitors. But they lack in space and you might often struggle to find a place. 2. Organizers of events: These people satisfy our main target customers, the weekend warriors. This might be a tough call to attract players who are committed to a tournament. WE can analyze the market with Porters Five forces 2. 3. 1 Competitive EdgeThe Sportsvana’s competitive edge is twofold. First, The Supreme Courts is the only complex that offers 2 full-size basketball courts that are available for the members and the community to use and/or rent. On top of this, the scope and variation of the programs that will be run from this facility are unmatched by any other club in the area. The second part of our competitive edge is the location, size, and appearance of the facility that will attract many people into the complex. By maintaining our focus in our strategy, marketing, program development, and fulfillment, The Sp ortsvana will  be known as the top sports club in Dhaka.We should be aware; however, that our competitive edge may be diluted if we become complacent in our program development and implementation. It will be important for us to keep up with the current trends in both sport and fitness programs. 2. 4 Sales Strategy Sales in the sport and are based on the services and amenities provided by the facility. The â€Å"something for everyone† slogan fits perfectly with us. All of the users of our facility must feel like they are getting the best possible value for their money. If there is a better value, for equal services, we will match or beat that value for our customers.Each person desiring a membership at Sportsvana will be able to sit down with a representative and be notified of all of their membership options. During this brief discussion, the person will be also being informed of all of the services, programs, and amenities we have to offer. It will be important to establi sh a relationship of trust with our members as membership retention is an important aspect in our business. 2. 5 Pricing Sportsvana   is  an indoor Futsal facility that offers league play, Futsal training and a Futsal shop. The facility is also available to be rented out for special events.The following is the fee schedule: * Annual Facility Membership: 3000 BDT * Team Registration per Session: 15000 BDT * Facility Rental Fee: Member  300 BDT/hr, Non-Member 450 BDT/hr * Skill Clinic Fees: Range from 3000 BDT (per week)  for children, to 12000 BDT for groups They are  led by Futsal skill instructors with â€Å"A† Level Coaching Certification. The skill clinics are geared toward the novice who wants to improve their Futsal skills. The facility also has a  Futsal shop that sells the very best in Futsal gear, indoor and outdoor. The shop  has  the best selection of turf shoes available in the city.Membership * Membership Fee: Sportsvana Indoor Futsal will offer a 25% discount on membership fees for the first six months. * Team Fee: The team fee will be reduced by 1000 BDT if the team registers before the early sign-up deadline. In addition, we will sell the facility rental potential to local schools, corporate, and civic organizations. 2. 6 Sales Strategy Sportsvana Indoor Futsal will sell the indoor facility to the current outdoor Futsal teams. We will operate a booth at the city's Futsal fields on the weekends for the two months before Sportsvana opens.In addition, we will call the team captains and coaches directly and sell the quality and convenience of the facility. Sportsvana Indoor Futsal will offer membership rates for field rental to these teams to get them in the facility. Spring is notorious for poor field conditions prior to the beginning of the Futsal season. During the first two weekends in April, Sportsvana Indoor Futsal will offer free indoor Futsal clinics for children and adults. 2. 7 Sales Forecast The following is the sal es forecast for the next three years. The clinics, cafe,  and the Futsal shop  will have direct cost of sales.The clinics will be hiring the coaches to lead the clinics. The Futsal shop's direct cost will be the wholesale price of the shop's inventory. Sportsvana Indoor Futsal will make a strong push to expand league play in the summer. The summer is usually softball and baseball season and  only competitive Futsal teams play during the summer months. These competitive teams represent only 10% of young Futsal players. The outdoor adults Futsal leagues also don't operate during the summer months, leaving a large number of recreational Futsal players with opportunity to play.The only slow period for sales will be in November and December. Though league sessions end in mid-November, December has proven to be a poor month to begin a new league session. 2. 8 Advertising Strategies Channel 3 is called a â€Å"direct-marketing† channel, since it has no intermediary levels. In this case the manufacturer sells directly to customers. An example of a direct marketing channel would be a factory outlet store. Many holiday companies also market direct to consumers, bypassing a traditional retail intermediary – the travel agent. Advertising and promotion:A mixture of advertisements and networking will be used to increase visibility for Sportsvana. In first we will be focused on introducing the product. The advertisement will be done on different media e. g. television, newspaper and billboard to make people aware of the product. Our promotional activity will be focused on timing. We have devised the following timeframes: We will use these following channels of marketing, to be elaborated on the presentation * Guerilla Marketing: we will use graffiti, flyers and subliminal messaging * Posters: it will be our bulk promotional activity Flyers: To accompany the posters * Facebook Page: It will help us create a direct relationship with our members. 2. 9 Timeli ne We have etched out a specific time line for our objectives. 3 Financials 3. 1 Financing Our total capitalization from the 3 partners will be 70 lakhs. We will raise another 50 lakhs through loans and angel investors. Start-up Funding| Start-up Expenses to Fund| 7,845,000| Start-up Assets to Fund| 336,500| Total Funding Required| 8181500| Assets| | Non-cash Assets from Start-up| $0| Cash Requirements from Start-up| 336,500| Additional Cash Raised| $0|Cash Balance on Starting Date| 336,500| Total Assets| 336,500| Liabilities and Capital| | Liabilities| | Current Borrowing| $0| Long-term Liabilities| 5,000,000| Accounts Payable (Outstanding Bills)| $0| Other Current Liabilities (interest-free)| $0| Total Liabilities| 5,000,000| Capital| | Planned Investment| | Investor 1| 100,000| Investor 2| 100,000| Investor 3| 100,000| Other| 200,000| Additional Investment Requirement| $0| Total Planned Investment| 5,000,000| Loss at Start-up (Start-up Expenses)| 7,845,000| Total Capital| (913,50 0)| Total Capital and Liabilities| 336,500|Total Funding| 12,000,000| | | General AssumptionsYear 1 Year 2 Year 3Plan Month 1 2 3Current Interest Rate 10. 00%10. 00 10. 00%Long-term Interest Rate 10. 00%10. 00 10. 00%Tax Rate 16. 25%15. 00 16. 25%Other 0003. 2 Startup Cost| | Start-up Requirements Start-up Expenses| | Legal(Including business understanding with Abahani)| 545,000| Brochures| 50,000| Insurance| 500,000|Rent | 4,000,000| Soccer Shop Setup| 1,500,000| Field Installation| 45,000| Cafe| 800,000| Total Start-up Expenses| 7,845,000| Start-up Assets| 150,000| Cash Required| 336,500| Start-up Inventory| 25,000| Other Current Assets| 25,000| Long-term Assets| 100,000| Total Assets| 336,500| Total Requirements| 8181500| Pro Forma Cash Flow | Year 1| Year 2| Year 3| Cash ReceivedCash from Operations| | | | Cash Sales| | | | Cash from Receivables| | | | Subtotal Cash from Operations| | | | Additional Cash Received| | | | Sales Tax, VAT, HST/GST Received| | | | New Current Borrowi ng| | | |Sales of Other Current Assets| | | | Sales of Long-term Assets| | | | New Long-term Liabilities| | | | New Investment Received| | | | Subtotal Cash Received| | | | Expenditures from Operations| | | | Cash Spending| | | | Bill Payments| | | | Subtotal Spent on Operations| | | | Additional Cash Spent| | | | Sales Tax, VAT, HST/GST Paid Out| | | | Principal Repayment of Current Borrowing| | | | Other Liabilities Principal Repayment| | | | Long-term Liabilities Principal Repayment| | | | Purchase Other Current Assets| | | | Purchase Long-term Assets| | | | Subtotal Cash Spent| | | |Net Cash Flow| | | | Cash Balance| | | | 4 Conclusions Sportsvana in an idea pitched by a group of late-teens. It was implemented in some tournaments. It hasn’t yet caught on, the idea of playing any kind of â€Å"football† indoors. But those who have played the tournaments can vouch that it was the one of the most action packed, fun and tiring game of their life. We can proudly say tha t we will cater to a group, who will be sports buffs, and hold football to their hearts. So, in essence, our USP not lies in our proposition or uniqueness, it is how we DELIVER everything in a delightful package.Whether you are a high school teen, or a battle hardened corporate officer, deliverance is something we hand out in spades. 5 Bibliographies 1. http://www. startupbizhub. com/How-to-Start-a-Sporting-Goods-Store. htm 2. http://playersindoornaperville. com/facility/ 3. http://www. socceramerica. com/article/49102/a-plan-to-spur-pick-up-play. html 4. http://www. smallbusinessbrief. com/forum/showthread. php? t=15420 5. http://www. freebie-articles. com/Art/74396/9/Start-up-your-own-indoor-soccer-business. html 5. 1 Experiences An indoor futsal tournament organized in the Dhaka University Indoor Stadium

Cultural Anthropology

Culture is a well organized unity divided into two fundamental aspects – a body of artifacts and a system of customs – Mammalians. â€Å"Humans cannot eat, breathe, defecate, mate, reproduce, sit, move about, sleep or Ill down without following or expressing some aspect of their society culture. Our cultures grow, expand, and evolve. It is their nature. † – Marvin Harris. The culture of a people is an ensemble of texts, themselves ensembles, which the anthropologist strains to read over the shoulders of those to whom they properly belong. † Geezer, Balinese Cockfight (p. 2). â€Å"Man is an animal suspended in webs of significance he himself has spun. I take culture to be those webs, and the analysis of it to be therefore not an experimental science in search of law but an interpretative one in search of meaning. † Greet, Interpretation of Cultures (p. 5). â€Å"People do not realize how greatly culture Influences their behavior until they co me across other ways of doing things. † â€Å"Culture is learned behavior. † A person is not born with a culture. Culture is universal. Every human being possesses it by virtue of their biological state. Cultural Anthropology) Is Inherently pluralistic, seeking a framework In which the distinctive perspectives of each culture world can be appreciated. † â€Å"[Cultural practices are meaningful actions that occur routinely in everyday life, are widely shared by members of the group, and carry with them normative expectations about how things should be done† (Gooding, Miller and Sessile, 1995). â€Å"A collective name for all behavior patterns socially acquired and socially transmitted groups. † Dictionary of Sociology and Related Sciences. Culture is a civilization†¦ s that complex whole which includes knowledge, belief, art, morals, custom, and any other capabilities and habits acquired by man (sic. ) as a member of society. † – Edw ard Taylor â€Å"Culture embraces all the manifestations of social habits of a community, the reactions of the individual as affected by the habits of the group in which he lives, and the product of human activities as determined by these habits. † -Franz Boas. Coloratura Anthropology focuses on how language, customs, and culture in general develop.Cultural Anthropologists compare and contrast the vast range of cultures with the popes of better understanding â€Å"the diversity of human behavior, and ultimately to develop a science of human behavior. † – Fried,J. Cultural Anthropology. What is traditional (or folk) culture? â€Å"Traditional culture is the habitual behaviors or thoughts of any given social group, and there is not only the chance of customary behaviors occurring; customary behaviors are expected and generally required by members of the society (Smith- Seymour, 1986).Folk culture is a model of the peasant community characterized by economic self- efficiency, intimate social ties, the strong role of ritual and tradition, and the relative isolation from urban centers. The concept of folk culture is that it represents an attempt to characterize the values and social structure of traditional, rural communities existing within complex societies. What methods do they use to study culture? Fieldwork: visiting and living among a particular people.Mapping, inventories, census, behavior protocols, questionnaires, projective tests, collecting genealogies, kinship terminologies, oral traditions, recording cases, and racing networks† (Hunter and Whiten, 1976). In order to study these cultures, ethnographers had to become part of them. Live with the people for extended periods of time. To study different groups of people, the scientists had to become immersed in their study. One important qualification that anthropologists should possess is a strong awareness of their won culture.Although it is necessary for Anthropologists to be a s culture tendencies in order to comprehend another's culture. Therefore, absolute objectivity, which would require that the Anthropologist have biases, and in research exult no culture at all, should be given up in favor of a relative objectivity based on the characteristics of one's own culture. The Anthropologist is forced to include himself and his own way of life in his subject matter.In order to study others, and to study culture in general, the Anthropologist uses his own culture. What is material culture? Culture involves much more than behavioral traits; it includes all produced artifacts – tools, art, books and texts, etc. â€Å"Probably no other country in the world has such high regard for material culture as the United States. â€Å"Cultural materialism is a type of analysis that looks at ecology and economics for explanation of cultural beliefs and practices.It tries to explain cultural habits in terms of basic needs. ‘A cultural materialist view of hist ory looks for relationships between the use of new technologies, population booms, the material improvement of life, and the collapse of civilization† (fisher, 1986). What is cultural diffusion? â€Å"The worldwide tendency of human populations to share and pool creative efforts which are in origin locally known and used. † -David Hunter. Cultural Anthropology Construct a model of cross-cultural misunderstanding, using the information presented by Lee in this article. There are many cross-cultural misunderstandings including language barriers, the way people speak and interpret words, as well as actions performed. /ontah experienced these cross-cultural misunderstandings in the remotest corners of the Kalahari Desert, while living by the Bushman. Every year the people would slaughter an ox and feast and dance in celebration during Christmas time./ontah decided to buy the biggest ox he could find; he was proud of it until the ! Kung people started ridiculing his kill by saying that it was too thin to feed all of the people. They continued to say that Christmas would be a disaster, and that they would all go to bed hungry. This troubled /ontah because he was sure that he had a fat ox, but many men assured him it was only big boned. He searched for a replacement but could not find it.On the day of Christmas, they cut into the ox, and /ontah w as saying how big and fat the ox is and how the people must be out of their minds. The ! Kung started laughing and /ontah could not understand why. He soon found out that the whole time they had been tricking him in believing that his ox was worthless, when they were actually excited to eat it on Christmas. 3. Why do you think the ! Kung ridicule and denigrate people who have been successful hunters or who have provided them with a Christmas ox?Why do Americans expect people to be grateful to receive gifts? The ! Kung like to fool each other to make sure that their people don’t become arrogant. When one man â€Å"brings home the bacon,† then he starts to believe that he is the big man of the group and will boast of his superiority. Eventually, his pride could cause him to kill other people. Therefore, the people treated /ontah the same way they would treat any other Bushman, especially because /ontah provides tobacco to the people.The Bushman had good intentions by hid ing the true meaning of their actions and words, even though it did not make sense to /ontah. It was part of their tradition, which is different from American tradition; in America, most people are taught to be grateful for any gift they receive and not to complain. For example, â€Å"you get what you get, and you don’t throw a fit† is a common saying repeated to children at school. This story shows that the reasoning behind an action may have different meanings in separate cultures.

The Role of Intercellular Adhesion Molecules essays

The Role of Intercellular Adhesion Molecules essays This paper reports studies and findings of the intercellular adhesion molecule in relationship to the common cold virus and rheumatic diseases. The role of the cell and intercellular adhesion molecules is also examined. Cell-cell adhesion is required at all stages of development and is of importance in the establishment and maintenance of the organized structure and function of multicellular organisms. The cell is the basic unit that all living things are composed of. As an individual unit the cell is capable of digesting its own nutrients, providing its own energy, and replicating itself in order to produce future generations. Cooperative groups of similar cells form tissues, and a cooperation between tissues in turn, forms organs, the functional units of an organism (Hunter et al.,1996). Intercellular adhesion brings cells together to help perform special needs (Encyclopedia Britannica). The simplest examples of the ability of cells to recognize and adhere to one another come from organisms that live much of their lives as single cells but form a multicellular aggregate or gather, for a specific purpose (Hunter and others 1996). For example, when starved, several types of single-cell organisms band together to develop the specialized cells needed for reproduction (Hunter et al.,1996). In this process, individual cells at the center of the developing aggregate secrete chemicals that cause the others cells to bond tightly into a group (Hunter et al.,1996). In the case of slime mold amoebas, starvation causes the secretion of a compound, cyclic adenosine monophosphate, that causes the cells to stick together end to end (Hunter et al.,1996). With further gathering, the cells produce another cell-surface glycoprotein with which they stick to one another over their entire surfaces (Unter et al.,1996). The cellular aggregates then produce an extracellular matrix, which ho lds the cells together in a specific form (Hunter et al.,1996). Cel...

Ataxia Telangiectasia Mutated in Glucose Transport

Ataxia Telangiectasia Mutated in Glucose Transport A role for ataxia telangiectasia mutated in insulin-independent stimulation of glucose transport Abstract Literature reports suggest that ataxia telangiectasia mutated (ATM) can activate the AMP-activated protein kinase (AMPK), a protein that can stimulate glucose transport in skeletal muscle. We hypothesized that 5-aminoimidazole-4-carboxamide ribonucleotide (AICAR), an AMPK activator, would increase glucose transport in mouse extensor digitorum longus (EDL) muscles in an ATM-dependent manner. AICAR-stimulated glucose transport was prevented by the ATM inhibitor KU-55933 and in ATM-deficient (ATM-/-) muscle despite normal stimulation of AMPK phosphorylation. S231 of TBC1D1 matches the sequence motif of ATM substrates, and phosphorylation of this site is known to inhibit TBC1D1 and lead to increased glucose transport. Accordingly, we assessed TBC1D1 phosphorylation and found that AICAR-stimulated phosphorylation of TBC1D1 at S231did not occurin ATM-/- muscle. However, activation of ATM without activation of AMPK was insufficient to increase TBC1D1 phosphorylation.The data suggest that ATM plays a role in AICAR stimulated glucose transport downstream of AMPK. Keywords: AMP-activated protein kinase; ataxia telangiectasia mutated; TBC1D1; AICAR; glucose transport; skeletal muscle Introduction The serine-threonine kinase ataxia telangiectasia mutated (ATM) appears to play a role in glucose homeostasis. For example, recent genome-wide association studies have found that genetic variations near the ATM gene are related to glycemic responses to metformin [1, 2], a commonly-prescribed drug for blood glucose control. While the mechanism for metformin’s effect on blood glucose levels is under debate [3-6], it is known that metformin acutely stimulates glucose transport into skeletal muscle concomitant with activation of the AMP-activated protein kinase (AMPK) [7]. Activation of AMPK is sufficient to stimulate insulin-independent glucose transport into skeletal muscle [8, 9]. Intriguingly, ATM dependence has been reported for activation of AMPK in response to DNA damage or insulin-like growth factor 1 in HeLa cells and fibroblasts, exposure of lung cancer cells to ionizing radiation,exposure of lymphoblaststo H 2 O 2 , or treatment of HeLa cells and mouse embryonic fibroblasts with the adenosine analog AICAR [10-14]. Despite these suggestive data on the role of ATM upstream of AMPK, the potential role of ATM in AMPK-dependent stimulation of glucose transport has not previously been investigated in skeletal muscle, the predominant whole-body storage depot for glucose. Accordingly, the purpose of this study was to test the hypothesis that glucose uptake stimulated by the AMPK activator AICAR would be dependent on ATM in skeletal muscle. Methods Materials Antibodies against TBC1D1, AMPK, phosphorylated AMPKÃŽ ± T172 (P-AMPK), and phosphorylated ATM S1981 (P-ATM) were purchased from Cell Signaling Technology (Beverly, MA, USA). Antibodies aga inst phosphorylated TBC1D1 (P-TBC1D1) S237 (S231 in mouse) were purchased from EMD Millipore Corporation (Billerica, MA, USA). Antibodies against tubulin and ATM were obtained from Sigma-Aldrich Corporation (St. Louis, MO, USA). Horseradish peroxidase-conjugated secondary antibodies were obtained from Pierce Biotechnology (Rockford, IL, USA). The ATM inhibitor KU-55933 was a generous gift from Dr. Graeme Smith (KuDOSPhramaceuticals, Cambridge, UK). The AMPK inhibitor Compound C was provided by Merck & Co., Inc. (Rahway, NJ, USA). Doxorubicin was purchased from Sigma-Aldrich Corporation. Radiolabeled 2-deoxyglucose and mannitol were purchased from American Radiolabeled Chemicals, Inc. (St. Louis, MO, USA).