Management Accounting Transfer Pricing

Question: Talk about the Management Accounting for Transfer Pricing. Answer: Presentation: The exchange cost is alluded as the cost at which different divisions of the organization execute in business. It is viewed as an exchange of work and merchandise between divisions of an organization. The individual element of a multi substance finance treats the cost of the merchandise and of work independently. In multi substance enterprises diverse division of the element is responsible for their own benefit, and their computation of ROIC. The division who are responsible for their benefit need to execute among them, and the exchange value idea is utilized to quantify up the cost of the products. The exchange value advertise recognized the market pace of the products. The merchandise moved or to be moved starting with one substance then onto the next element will fix their value no not exactly the market rate. On the off chance that they set the cost of the products lower than showcase rate, one element will lose its benefit. There are guidelines set up that direct the exchange valuing idea. There must be reasonableness and precision in move estimating among the substances. In the matter of move valuing, the guideline of the a careful distance is followed and the elements ought to build up evaluating strategy dependent on the exchanges done between partiesnot identified with one another yet at a manageable distance (Investopedia, 2016). Documentation: Move evaluating requires exacting documentation. The exchanges engaged with the exchange valuing requires close checking by the division and by the inspector. It is normal that all the arrangements identified with the exchange valuing would be seen and checked in different office; any sort of error can prompt higher duty installment, administrative punishment and rehashing expenses. It must be guaranteed that benefit for each division is reserved appropriately and the cost at the a safe distance idea is applied in the exchange estimating. It is verifiable truth that 60% of the products sold universally are between related organizations (ATO, 2016). Distinctive exchange evaluating: The exchange evaluating (TP) scene in Australia is advancing. The assessment experts in Australia are intending to move toward the exchange estimating idea by reference to a manageable distance conditions. There are individual settlements acknowledged by Australia in TP will be applied. It is normal that new TP idea will fuse the Organization for Economic Co-activity and Development (OECD) Transfer Pricing Guidelines. The new TP laws were presented in Australia after loss of official in Full Federal Court instance of Commissioner of Taxation versus SNF (Australia) Pty Ltd. The all encompassing perspective on TP controls on a careful distance conditions including cross outskirt exchanges is recognized by Government of Australia and the arrangement was to consolidate OECDS Base Erosion and Profit Shifting (BEPS) system (Kpmg, 2014). As indicated by OECD move evaluating appraisal strategies has advanced over the time. In global advertising five unique exchanges evaluating techniques are utilized by the ventures. The TP strategies are as following: Move At cost: The organizations by and large utilize the exchange at cost approach which adds to the corporate gainfulness in local assembling enterprises. This arrangement likewise assists with keeping obligations at the very least. The organizations don't have any benefit desire from move cost. Cost-Plus Pricing: The expense Plus estimating technique recommends that organizations have taken the position that benefit must be appeared at each phase of development of the merchandise through the corporate framework. The expense in addition to evaluating technique may suggest that cost of the merchandise become totally random to serious or request conditions in the worldwide market. It is regularly observed that the vast majority of the exporters utilize that technique. Market based Transfer cost: In the market based exchange value the cost of the products to be gotten from the universal market. There is anyway impressive level of variety how benefit is to be resolved. To enter the new market at the market based cost would not help new participant in the market. A safe distance Transfer Pricing: It is known as the value which is reached between disconnected gatherings in a comparative exchange and these sorts of exchanges are called as a careful distance move evaluating. The a manageable distance cost can be viewed as not the single cost but rather the scope of cost. Assessment Regulations and Transfer Prices: It is regularly observed that high duty nations do utilize the approach of reallocation of salary and costs to expand national expense incomes. The rates controlled by the duty division are unfeeling toward the business and to the salary of the organizations (Chand, 2016). End: OECD is staying at work longer than required to set the head of TP directly among part nations. The appraisal of the cost of the products moved to one element to another substance should be fixed dependent on certain guidelines and strategies to be received by different nations. There are five techniques being applied by OECD to discover the cost of the products to be moved really. One of such strategy is known as CUP technique, as indicated by this strategy cost of the property or merchandise moved under controlled exchanges to be contrasted and the cost of the item under uncontrolled exchange. This technique can be applied for a wide range of exchanges yet it must be applied in a sensible and solid way. The resale value technique is utilized by the substances which has bought some item from the related element at some cost and exchanged to another element. The resale cost is adequately diminished by the suitable gross edge. The expense in addition to strategy can likewise be followed where fitting increase to be added to the expense of the item to decide the cost of the products. The value-based net edge technique depends on the net benefit strategies. The net benefit is to be thought about from the uncontrolled exchanges in the business element. The a safe distance value is to be contrasted and the genuine cost at which the exchanges have occurred (OECD, 2010). The exchange estimating is only exchange of the products to one element to another element at cost. In huge organizations work divisions for creation of products. On the off chance that one division discharges the merchandise at the fabricated value, the effectiveness of the division can't be comprehended at the cost. It is likewise observed that singular substance treats the cost of the products and of work independently. Clearly in multi substance companies distinctive division charge benefit, and ascertain ROIC autonomously. The division charge of their benefit need to execute among them, the valuation idea of the cost dependent on move value a careful distance idea is utilized to quantify up the cost of the merchandise. The exchange value showcase recognized the market pace of the merchandise. Move estimating requires exacting documentation. The exchanges associated with the exchange evaluating requires close checking by the office and by the reviewer. The weight of bookkeeping and documentation is noteworthy as all the arrangements identified with the exchange valuing would be seen and observed. Any of the inconsistency of charging lower cost to avoid assessment can prompt administrative punishment and rehashing expenses. Every division would hope to set up benefit from the activity and choose the cost at the a careful distance idea. In every such exchange 60% of the merchandise sold universally are between related organizations (ATO, 2016). Cleaning and Scraping Division Handling Division Deals 95 160 Units 400000 400000 Direct material 18 5 Direct work 12 10 Assembling overhead 40 25 Variable Cost Direct material 18 5 Direct work 12 10 Assembling overhead 30 10 Selling cost 5 Variable Cost 65 25 Fixed Cost 4000000 6000000 Commitment Margin Deals Variable Cost 31.58% 84.38% Deals The objective of the exchange estimating is to guarantee that products created by one division ranges to other office at the market cost. The assistance of the cost of the inconsequential divisions is to be acknowledged for that reason. Every division couldn't imagine anything better than to purchase merchandise at the most minimal expense with the goal that it can boost the arrival of the products. The objective of the divisions would arrange the most minimal conceivable cost. Here the expense of Cleaning and Scraping Division delivering Cruden at $70. On the off chance that the division chooses to sell the Cruden in the open market, it can sell the item at $95 a unit. Handling Division couldn't want anything more than to purchase the products at $70. The choice of the organization is that Cleaning and Scraping Division produces 400,000 units for every year and moves everything to the Processing Division at all out real assembling cost in addition to 10%. On the off chance that this suggestion is satisfactory to the Processing Division, at that point it would purchase the merchandise at 10% increase coming about into $77. The objective would arrange the best arrangement for the preparing division. On the off chance that handling division is put at low duty nation, at that point the administration of the organization may choose to sell that item at $70 to the preparing division yet that may not be satisfactory to the assessment specialists and they may look for that the deal cost of the Cleaning and Scraping Division is recorded not underneath $95, which is the market rate. As per the exchange estimating rules the products can be offered to other division at the cost or at cost in addition to increase. It is regularly observed that enormous association move merchandise to no assessment preparing office at the cost. The purpose behind such exchange is to dodge charge. On the off chance that the home division or any be the get together office is arranged in a low assessment nation, the merchandise are moved to that office at cost value, which spares noteworthy measure of expense for the organization (Treasury, 2016). There are a few strategies used to evaluate the exchange p

The Seventies Essay Example For Students

The Seventies Essay How the 1970s Shaped American HistoryThe Nineteen Seventies was a mainstream society decade. From Hippies to Disco and Saturday Night Fever to The Brady Bunch, the Seventies were brimming with social changes that formed society for a considerable length of time to come. Albeit mainstream society was significant, numerous political results likewise happened. The Watergate outrage, the official finish of the Vietnam strife, and the United States Bicentennial all occurred during this decade. Oil and atomic issues emerged, and Abortion was authorized just because. The Nineteen Seventies are regularly discolored by recognitions of them, yet in reality numerous advances occurred in this ten-year range. When glancing back at diversion, style, and music history of the nineteen seventies these were likely the best and most compelling occasions of this decade. Numerous celebrities, for example, Jane Fonda, Robert Redford, and John Travolta emerged in this decade. Motion pictures like Jaws, Sat urday Night Fever, Rocky and Star Wars were on the film screens and were another kind of uninhibited film that had at no other time been socially permitted before the seventies. Musically, except for Disco obviously, the seventies will be exceptionally respected. Lynrd Skynrd, Bob Marley, Simon and Garfunkel, Led Zeppelin, The Eagles and incalculable different gatherings emerged on the stone scene. We should anyway likewise recognize Disco and gatherings, for example, the Bee Gees and KC and the Sunshine Band. Apparel was totally free and ringer bottoms, swimming outfits and love globules were ordinary. There were not, at this point exacting clothing regulations and the new free soul of the seventies unquestionably showed that. T.V.s went to shading, V.C.R.s were imagined, DNA was simply starting to be unfurled, innovation was starting to bloom. Atari was designed, PCs upgraded, and home apparatuses were revived. The mid seventies involved such things as the Kent State University Ma ssacre in 1970, which brought about the passings of four guiltless understudies by National Guardsmen, and The Roe v. Swim Supreme Court choice in 1973 that assisted with generating the womens development that charmed the whole decade. The principal Earth Day was commended on April 22, 1970 and propelled another natural development, and hostile to war fight were all around until the authority U.S. pullout from the Vietnam struggle in 1973. Charles Manson arranged the killings of many individuals, and it was obvious that society was definitely evolving. The Richard Nixon Watergate embarrassment including Democratic headquarter data that involved the president in unlawful smoke screens and exercises with reserves was likely the one thing that a great many people recall most about the 1970s. Those met, and analysts have both said that it was the most noteworthy occasion of the decade. It caused an exceptional doubt of the Federal Government, and the Democratic party, which has stemmed into legislative issues today. This occasion, which prompted the prosecution procedures and extreme abdication of president Richard Nixon on August 9, 1974made an enduring impact on legislative issues, government, popular sentiment, and the manner in which majority rules system is thought about. Atomic testing, bringing about wellbeing and ecological issues was additionally an intriguing issue in this timespan. The Nuclear waste spill and radioactive hole at The Three Mile Island Nuclear plant in Harrisburg, Pennsylvania in 1979. The new ecological inclination that was being realized in this decade assisted with achieving the possibility of safe atomic ventures and removal of atomic waste. Remote relations, in general were bad with Iran, or Russia. We had a prisoner emergency with Iran, a Grain ban with Russia, and an oil ban prompting a gas emergency in the United States. The women's activist development was at its apex during the 1970s. As a result of activists, for example, Glori a Steinem and Bella Apzug, ladies were getting more acknowledgment. Ladies sports stars, for example, Billy Jean King were additionally getting renowned. Working environment separation was tended to, rallies held, and bra consuming initiated. This spare time empowered ladies to battle for what they put stock in without agonizing over what it would resemble to other people. The Roe v. Swim choice by the Supreme Court gave ladies more opportunity of decision, just as the promptly accessible anti-conception medication pill. Alongside this womens upset there was a sexual insurgency during the 1970s. 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17 Resume Tips that Will Get You that Job Interview

17 Resume Tips that Will Get You that Job Interview A lot of people underestimate the power and the usefulness of the resume, relegating its role to merely being an information or fact sheet about an applicant. They think it is the same as a “bio-data”, where a prospective employer can find out the “important” details about an applicant.What they don’t know is that the resume can make or break their chances of getting a job. They send in a haphazardly written resume, prepared on the fly, and when they do not get a call back from the hiring manager calling them for a job interview, they wonder why.They are stumped as to the reasons why they were not given the opportunity to appear for a job interview, while other candidates â€" who were clearly inferior in terms of skills, qualifications and work experience â€" were invited for one.In these cases, there is a great likelihood that the reason lies in the resume that they submitted. © Shutterstock.com | Andrey_PopovIn this article, we explore the role of the resume and the most commonly overlooked tips on improving your resume, so you will get the chance to shine at the job interview.THE ROLE OF THE RESUMEThe resume is seen by many jobseekers as the document where they can put everything about them, and will get them the job. Although the ultimate end is the same â€" getting the job â€" the resume is actually designed for something more specific: to get the candidate’s foot in the door by way of an interview.The recruitment or hiring process ordinarily goes like this: hiring managers will pore over hundreds of application letters and attached resumes looking for a few that stand out. Those that pass the minimum qualifications or are deemed to be a good fit or match to the job description, based on what are written on the resumes, will be the ones who will be called back for the next stage, which is the job interview. Obviously, those who do well during the in terview will move on to the next phases of the recruitment process, depending on the hiring company, until such time that the best person for the job has been selected.The immediate goal of jobseekers is to score that job interview. For many, that is the most difficult part, which is why they pay extra attention on the preparation of their resumes, because that is the document that will decide whether they will be included in the list of applicants to be interviewed or not. In other words, you, the candidate, are the main attraction; your resume is your hook. It is what will lure in the hiring manager to take a longer look at you.With so many resume templates available, jobseekers seem to rely greatly on these templates in the preparation of their resumes. They follow the form and format provided, fill up the details being asked for, and submit them as is. That may work for many, but hiring companies and recruitment managers are getting smarter now. They can easily spot resumes that are well-written and well-prepared, and these are the resumes that they pay more attention to. In all likelihood, these resumes are the ones that are moved to the side, for consideration for a possible job interview.But how can you make sure that one of those resumes that will be added to the “to-interview” stack will be yours? We’ll give you some useful tips that you can follow.RESUME TIPS THAT WILL HELP YOU SCORE AN INTERVIEW1. Include the key sections of a resumeThis is the most important tip: pay attention to the contents of your resume.While it is true that there is no fixed or standard format for resumes, regardless of the sheer number of templates floating almost everywhere, allowing for applicants to be as flexible with their resume preparation as they want, they should always make sure that the resume contents the key sections that hiring managers are looking for.The key sections that the resume must contain are:Education, which details your education background: the school or university that you attended, the inclusive dates of attendance, degrees earned and recognitions received. This section also covers trainings and workshops attended, as well as certifications and accreditations earned, which will add to your marketability as an employee.Work experience and history, which includes your career highlights and accomplishments in the jobs that you have held in the past. Aside from the job title or designation, inclusive dates of employment and employer, this is also the section where the core duties and responsibilities of each position held is indicated.Skills, which covers the additional skills and qualifications that are not clearly identified in the work history and experience section. These are often identified into two categories: the hard and soft skills.There are other sections and information that may be included in the resume, in aid of making you stand out among the other applicants. However, these three are the critical components that every resume must have in order to merit more than a passing glance or a cursory look from the hiring manager tasked to screen applicants according to their resume.2. Keep resume length to two pages or lessIf you ask the experts, however, they would recommend that you keep your resume to only one page.   This is because, according to Jennifer Brooks of the University of North Carolina Kenan-Flagler Business School, recruiters and managers have short attention span. This is understandable, considering how recruiters and hiring managers may be dealing with stacks and stacks of resumes on a regular basis.By keeping your resume short, you are showing consideration for the recruiter, or whoever is in charge of going over the resumes. It does not have to be comprehensive, where all details about you are included. They expect to see only the relevant bits or the highlights, and one page should be enough.The million dollar question is: is the one-page rule fixed? Not really. There are instances where two pages may be required, and this is often the case with candidates with long work histories or experiences. Keep it up to a maximum of two pages, though, because having three or more pages will be deemed too much. There is even a high possibility that the recruiter or manager will not go beyond the first half of the second page.Make sure you know how to write a resume. 3. Make sure it is easy to read and understandThis is common sense, really. You want to be noticed, and you want the reader to continue reading the document, you have to make sure it is actually readable.Much of the issue is already addressed by using a word processor (really, who still prepares resumes in their own handwriting these days?). So it all boils down to choice of words, and how the resume is formatted, styled and designed.Choice of words and sentence construction.This is basic in every official document (and yes, the resume counts as an official document). Demonstrating how good you are with words by using flowery words and long, complex sentences may seem like a good idea, but it is not advised in this case.Through your resume, you want to deliver a message to the recruiter or employer quickly â€" no frills, no fuss, no complications. The message, of course, is that you are qualified for the job and you deserve to get a job interview. This message is better conveyed using straightforward and simple words.One advice often given by professionals is to use the exact keywords or wording used in the job posting. Prior to reading resumes, the recruiter or employer already knows what he is looking for, and that is exactly what was laid out in the job posting. Thus, he will have greater recognition when he spots those same words used in the resume.What about those instances where software or similar tools are used to scan through resumes? That makes keyword use even more important. These resume-scanning tools are programmed to look for specific keywords â€" most of which are definitely going to be found on the job posting â€" and if you use them in your resume, there is a greater chance of your resume being picked as one of those who will receive a callback for an interview.Formatting and styling.The golden rule in resume formatting and design is simplicity. By keeping things simple and straightforward, you are getting rid of potential clutter that may lead to the confusion (and, worst case scenario, disinterest) of the reader of the resume.Simple is often equated with “professional”. You may be tempted to use five different types of font styles, in an effort to look creative. However, you may only be making it harder for the recruiter to go over the contents of your resume if the effect of having varied font styles will be too jarring.The same goes with the font sizes. You want them to be able to read it, so you may be tempted to make the font sizes too big that the recruiter may feel insulted. Or you may also end up choosing a font size that i s too small, without taking into account the possibility that the recruiter may have problem reading small fonts.The rule of thumb in most resume-writing guides is to choose basic but modern fonts such as Arial or Helvetica, using a font size between 10 and 12. If you have to make any detail stand out by using a large font, it should be used on your name, which will appear at the top of the page. The recommended font size for the name of the applicant is between 20 and 24.Using the bullet-point format for lists is also highly recommended for easier readability and understandability. When laid out like that, it is much quicker for the recruiter to see what you have to offer, instead of having them read blocks of text and long narratives.There is also the matter of leaving enough white space on the resume to make it look clean. Do not think that having empty spaces means you have a resume that is not so interesting because it looks empty. Filling in the white spaces may result in a cl uttered resume, making it overwhelming and, at times, disorganized.Fortunately, jobseekers now have access to a lot of tools online â€" often free, or some at inexpensive prices â€" that they can use to help them design their resume to be attractive and professional-looking at the same time. There are even templates that they can readily use. However, beware not to fall into the trap of letting the template shape the resume. It is your resume, so you should be the one to create and mold it. The template should only serve as a guide.4. Be consistent all throughoutConsistency is very important if you want the recruiter to keep reading your resume. If you used a black font color, make sure it remains consistent throughout the document, except for the odd color in a personal logo that you may have included. If you used one font style for a section heading and another style for the bullet points under the section, do that for all the section headings and section bodies. This will also he lp in making your resume look more professional.The same rule on consistency applies to the structure of the resume. In the work history, for instance. If you listed the details in the order of “Job Title”, and followed by “Company Name” and “Inclusive Dates of Employment”, this order should be observed for the rest of the details or items in the section. If the Education section listed the details in the order of “Education Level”, followed by “School or University attended” and “Dates of Attendance”, this order should also be followed for the rest of the entries on education.Keeping the structure parallel and the presentation consistent all throughout the resume will give it a neater, and more organized look, and the recruiter or employer will have an easier time reading through it, and spotting the information that he is looking for.5. Be specific when detailing accomplishmentsVague and ambiguous details are sure to turn anyone away from continuing on read ing your resume. Specificity means providing the barest details about the accomplishment or task that gives it more impact. Joy Haugen suggested that you should also include how you performed your duties, and how you were able to provide an impact to the job and the organization as a whole.For example, writing that you “acted as social media manager for the company” raised more questions than clarifications in the eyes of the recruiter. Be more specific about it. Perhaps you can rewrite it to “created social media content and managed social media accounts of XXX company, increasing social engagement by 50% in six months”.6. Tailor your resume to the jobAvoid preparing a one-size-fits-all resume, where the only thing you will edit is the company name and job title. Make an effort to customize the resume to be tailor-fitted to the specific job that you are applying for. Believe me, the recruiter will immediately know whether you made the effort or not.The key here is to write with the recruiter or employer in mind. It is similar to when you write a personal letter to a friend or an acquaintance. You write your message with them in mind, hoping you will be able to connect with them. When writing your resume, think about what the recruiter or employer will feel once he starts reading your resume. Will he feel like the resume is appealing to him directly, or will he think that the resume is something that is directed to him, and a hundred other recruiters for other companies?You may be applying in two companies at the same time, as a PR manager in company A and as an office administrator in company B. Your past work experience shows that you have more experience in PR, so it should not be a problem highlighting your PR skills, qualifications and experience in your resume, putting them above the fold. However, for the resume for company B, it would be better if you put your PR background on the backseat and highlight your administrative skills on the first p art of the resume instead.By reviewing the job description of the open position, you will be able to tell which skills and qualifications are going to be prioritized by the recruiter. Take your cue from there, and choose what to put in your resume, and where to put them. In fact, it would be a good idea to use the actual words and phrases used in the job description to write in your resume.You can use those free resume templates.[slideshare id=46173277doc=awesomeresumetemplates-150323094821-conversion-gate01w=710h=400]7. Put your best stuff on the top third of the resumeYou have to get over the desire to put EVERYHING on the resume. Remember, you are not writing an autobiography in bullet point form; you are writing a resume that will hook the recruiter and reel him in, strong enough to call you up for an interview.Think of the resume as a summary, not a comprehensive record of your work history, experience, and education. You are supposed to put only the highlights on there, which means that you have to include only the best information about yourself.It’s also important to note that choosing what to include is not the only concern you should have; even the placement matters. Applicants are advised to put the highlights of their accomplishments and skills, specifically those that are deemed to be most relevant to the open position being applied for, in the top third of the resume or, as marketers put it, “above the fold”.This is because the top third of the resume is the first portion that the recruiter or manager will see. He reaches for your documents, scans your cover letter, then moves on to the resume. His eyes will automatically be drawn to the top of the document, and that is where you will grab the opportunity to engage their attention. That is where you should put your most appealing or attractive points.8. Exclude the objective statementIn the past, the objective statement used to be one of the critical parts of the resume. However, that is no longer the case. Unless you are in the process of making a major career change or transition where an explanation is called for, you may choose to ditch the objective statement altogether.First reason: the objective statement may take up space in the resume that you can use for other more important and relevant information instead. Second reason: the recruiter does not really care what your objectives are. His main concern is to evaluate whether your resume has been written specifically for the job, and that you have the required qualifications and skills for the open position. Third, objective statements are all starting to sound and read the same, and if this happens to you, then it totally defeats your purpose or aim of letting your resume make you stand out.9. Keep only the recent and relevant work experience and skillsThis is in keeping with the principle of keeping your resume short yet meaty at the same time. You are applying for a PR job. That means you should put work expe rience, history and skills that have to do with PR. Bookkeeping skills and machine operation skills are not relevant to that PR job, so feel free to exclude them from the resume.You should also keep only the recent ones. Some companies may not care for the technical trainings that you have undergone while you were still in college at university, especially if that was more than ten years ago, and you’ve held at least two or three jobs since then. The fact that you were able to land those recent jobs and earned certifications will be enough, so they will only look at recent records.The temptation to put all the skills that, for you and many others, make you impressive is going to be very high, and you may find yourself caught between wanting to put them and keeping them out of the resume because of the question on relevance. Keep in mind that the main focus of recruiters and employers is to look for those relevant information, not only those that prove you are a great individual al l around.Another thing you should remember: if your resume has too much content, and it becomes too long, it will also end up looking boring in the eyes of the recruiter.10. Give them the numbersYou will be amazed at how opinions can change if you give them facts, figures and numbers, especially in relation to your accomplishments. How much did your previous company’s income or sales increase due to an innovation you introduced? How many employees benefited from a project that you were able to successfully lead and complete?Measurability adds credibility to your resume. If you can give them numbers â€" real ones, not fabricated or padded â€" then you will definitely get the attention of the recruiter, as well as an invite for a job interview.11. Keep things reverse chronological (if you’re using the Chronological Resume format)This applies to the work history and experience and, in many cases, the education background. The details of work history and experience will be listed in chronological order, but in reverse, meaning the most recent employment will be the first on the list, while the oldest work experience will be the last.Oh, and when dealing with dates and exact figures, make sure you get the details correctly. Some digits in the years may slip, so instead of saying you worked in one company from “2001 to 2015”, you may have written it as “2010 to 2015”. You just shaved off 10 years from your work experience, and even left a 10-year employment gap. 12. Observe professional industry standardsThere are instances when specific industries may have expectations on what applicants’ resumes should look like. For example, in the IT industry, more emphasis is placed on the skills of the candidates, more than their education background. This is why it would be more advisable for candidates to list their skills and qualifications first, before their work history and experience.When you organize the details on your resume, see to it that they are in accordance with professional industry standards. Not only will this gain you a lot of points from the recruiter or employer for compliance, but it also shows that you have done your research and made the effort to follow the norm, or what is generally accepted.13. Pay attention to the skills sectionSadly, many overlook the Skills section, thinking that it is only a supplement to the Work History and Experience section. Well, in a sense, that is true; but you should never underestimate the usefulness of this section. After all, it will underline or elaborate on the details that you cannot expand in the experience section.This is your opportunity to stand out. By listing the hard and soft skills that you possess, and that are relevant to the job, you are informing the recruiter how much they will benefit if you are made to do the job.14. Proofread, proofread, proofreadEven a misplaced letter or typographical error can change the impression of a recruiter reading the resume. Make sure that you proofread your resume as you go along. You may have someone else go over it with an objective eye. A grammatical error, a typo, a misplaced punctuation mark… all these can have major effects on the content of your resume.15. Update regularlyKeep your resume updated. You may keep a separate master list of all work history, experiences and other relevant details. That is all right, as long as you keep it updated. This would mean that it would also be easier to update your resume from time to time.Regular updating calls for regular review of the resume. This is very important, especially if you are applying for different jobs, and you have to ensure that the resumes you submit are tailored for the respective jobs being applied for.You should also prepare and update your resume in different file formats. Save and check them in DOC, PDF and other formats. Some companies may have preferences on what file formats you should submit your resume in, and by doing this, you will have an easier time updating your resume, ready for submission to the company of your choice.16. Pay attention to the cover letterMany do not pay enough attention to what is written on their cover letter, thinking that they should focus all their attention to the resume. The cover letter is the first thing that the recruiter or employer will see, and if they like what they see first, they are going to be more interested to turn the page and check out your resume.It is in the cover letter where you will make your pitch for the job opening. It is where you will express your interest for the position, and let the employer know what you can do to fill their need and help them out.Again, research will serve you well in the preparation of the cover letter. Find out as much as you can about the position and about the company, and use the information when writing your cover letter. The focus of the cover letter should be on what you can offer them as an employee, and not your expectations.  17. Get help from the professionalsIn some cases, jobseekers even pay resume writers and professionals to give their resumes the once-over. The expertise of these professionals may be relied on to spot areas on the resume that need more work, or areas that have to be scrapped entirely.This begs the question on whether to have a professional prepare your resume for you, instead of you preparing it yourself. There are several pros and cons to this, and the decision will depend on a lot of factors. Whether you get the services of resume writers or you write your own resume, you have to make sure that you proofread them, just in case there are errors that slip your eye the first, second, third, or even the nth time.Follow these tips, and you will find yourself fielding more calls from recruiters, asking you to appear at a job interview with them!

A Cultural History of the Zoot Suit

In the 1944 Tom and Jerry short The Zoot Cat—only the thirteenth cartoon ever made starring that famous duo—Toms would-be girlfriend lays it on him straight:  Boy, are you corny!  You act like a square at the fair, a goon from  Saskatoon.  You come on like a broken arm.  Youre a sad apple, a long hair, a cornhusker.  In other words, you dont send me! The sad cat goes out and buys himself some new duds from Smiling Sam, the Zoot Suit Man, prompting his wide-eyed gal pal to do a one-eighty.  Youre really a sharp character! A mellow little fellow. Now you collar my jive! Around the same time on the American scene—but, culturally speaking, light-years away—a young Malcom X, then known as Detroit Red, also sang the praises of the Zoot Suit, a killer-diller coat with a drape shape, reet-pleats, and shoulders padded like a lunatics cell. (Apparently, people in the 1940s liked to rhyme more than they do today.) In his widely read autobiography, Malcolm X describes his first Zoot Suit almost in religious terms: Sky-blue pants thirty inches in the knee and angle narrowed down to twelve inches at the bottom, and a long coat that pinched my waist and flared out below my knees... hat angled, knees drawn close together, feet wide apart, both index fingers jabbed toward the floor. (We wont even mention Cesar Chavez, the famous Mexican-American labor activist who wore Zoot Suits as a teen.) What was it about Zoot Suits that united such disparate cultural icons as Malcom X, Cesar Chavez, and  Tom and Jerry? The origins of the Zoot Suit, characterized by its wide lapels, padded shoulders, and baggy pants tapering down to narrow cuffs—and usually accessorized with a feathered hat and a dangling pocket watch—are shrouded in mystery, but the style seems to have coalesced in Harlem nightclubs in the mid-1930s and then worked its way out into the wider urban culture. Essentially, Zoot Suits were the pre-war equivalent of the sagging, low-hipped pants sported by some African-American youths in the 1990s or the huge Afro hairstyles popular in the 1970s. Fashion choices can be a powerful statement, especially if youre denied more mainstream modes of expression because of your race or economic status. Zoot Suits Move Into the Mainstream By the time they  were referenced by Tom and Jerry, Zoot Suits were well-ensconced in mainstream culture; you can bet that the studio execs at MGM would never have green-lighted  this cartoon if the style were still restricted to Harlem nightclubs. The apostles of Zoot, you might say, were early 1940s jazz musicians like Cab Calloway who played in front of white and black audiences and were emulated in their dress by youths of all races, though not necessarily their elders. (Before and during World War II, jazz was the dominant cultural musical idiom in the U.S., much like hip-hop still is today, albeit in vastly mutated form.) At this point, you may be wondering from whence the zoot in Zoot Suit derives. Most likely, it was yet another token of the vogue for rhyming in wartime America; zoot simply seems to have been  a jazzy repetition of suit. The young people who donned Zoot Suits as a mild form of rebellion surely enjoyed mystifying their parents with their snappy language and the strange names they assigned to household objects, the same way kids who spend all day texting like to throw out random, impenetrable acronyms. Zoot Suits Get Political: The Zoot Suit Riots In late 1930s Los Angeles, no ethnic group adopted Zoot Suits with more enthusiasm than Mexican-American teenagers, some of them low-level gang members known as pachucos. Shortly after the Japanese attack on Pearl Harbor, however, the U.S. government instituted strict wartime rationing of wool and other textiles meaning Zoot Suits, with their wide lapels and copious folds, were technically off-limits. Even still, many Angelenos—not only Mexican-Americans—continued to wear their old Zoot Suits, and obtained new ones from the black market. Around the same time, L.A. was convulsed by the Sleepy Lagoon trial, in which nine Mexican-American pachucos were accused of murdering an innocent civilian (also Mexican). In the summer of 1943, these explosive circumstances detonated when a group of white servicemen stationed in Los Angeles viciously attacked random pachucos (and other ethnic minorities) wearing Zoot Suits in the so-called Zoot Suit Riots. Ostensibly, the aggressors were incensed by the waste of fabric entailed by Zoot Suits, as well as the flaunting of rationing laws by the youths wearing them. The anti-Mexican feeling stirred up by the Sleepy Lagoon trial, combined with the unabashed racism of small-town soldiers stationed in a big city, were more likely explanations. Amusingly, after the smoke had cleared, a California state senator alleged that the riots had been instigated by Nazi spies trying to estrange the U.S. from its Latin American allies! The Afterlife of the Zoot Suit In the U.S., no fashion trend ever goes truly extinct—even if there are no more 1920s flappers sporting bangs and curls or pachucos dressed in Zoot Suits, these fads have been preserved in novels, newsreels, magazines, and are occasionally resurrected as fashion statements (either seriously or ironically). The Cherry Poppin Daddies landed their only Billboard hit in 1997 with the song Zoot Suit Riot, and in 1975, Zoot Suit was a cut from The Whos ambitious rock opera Quadrophenia. In 1979, a play called Zoot Suit—based on the Sleepy Lagoon murder case and the Zoot Suit Riots—lasted for 41 performances on Broadway. Whats more, the outlandish garb sported by inner-city pimps in countless exploitation movies is based on the Zoot Suit. And, of course, you can always watch The Zoot Cat on YouTube, not to mention various electrifying performances by Cab Calloway in full Zoot Suit regalia.

Explain and Discuss Why the Definition of Family Is...

Explain and discuss why the definition of family is problematic from the perspectives of history, ideology and policy. How does violence within families challenge the functionalist approach to family? I am discussing how history, ideology and policy perspectives establish problems with the definition of family. My main focus will be identifying how family violence and abuse within families challenge the functionalist approach to family. The definition of ‘family’ is extremely broad; however I will only be focusing on the functionalist approach which is the nuclear family. Functionalists believe that the nuclear family is the ‘ideal’ family type and is seen as the traditional family. The history perspective will explore how domestic†¦show more content†¦When domestic violence was seen as acceptable, it would not have disputed the functional family as it was seen as ‘normal’. Policies have been put in place now to prevent and help decrease domestic violence. Laws relate to domestic violence help change the ideology of individuals. If a law states that domestic violence is not acceptable then this will influence others to realise it is not acceptable behaviour. Therefore this shows that ideology, policy and history all relate to each other. A great deal of changes have changed regarding laws, peoples ideologies etc throughout history. For example, men are encouraged to participate more in domestic life and not see being the breadwinner as a necessity. In the past, it was not normal for a woman to work, however, in modern society it is seen as normal for women to work. The definition of family may be seen as problematic in relation to history because there have been different ideologies throughout history on what types of family are acceptable. For example, in the past, the traditional family was seen as the most suitable family and the ‘norm’ which could provide for the family best and gave structure. However new family types such as a single-parent family and same-sex couples are now accepted by society and many people will class them as a family. Throughout history, there will have been discussion a nd debates on what types of family are acceptable and what should not be classes as a family. However everyone has theirShow MoreRelatedOrganisational Theory230255 Words   |  922 Pages. Organization Theory Challenges and Perspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of workRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesCritical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and SeptemberRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pages10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval

Crucible Salem Witch Trials and Elizabeth Free Essays

The Crucible: Elizabeth Proctor â€Å"Let them that never lied die now to keep their souls† (1353). This quote, spoken by John Proctor, in the Crucible represents what the Salem Witch Trials were about. The Crucible, written by Aurthur Miller, was a playwright based in the 1600’s of the Salem Witch Trials in Province, Massachusetts. We will write a custom essay sample on Crucible: Salem Witch Trials and Elizabeth or any similar topic only for you Order Now The Salem Witch Trials were during the time of McCarthyism; McCarthyism suggested people were guilty without hard proof. Elizabeth Proctor was a character in the Crucible that stood by her husband John, even through the lies, miscommunications, and even his death. Elizabeth was a typical housewife, and honest women who had many mixed emotions about her marriage. Elizabeth Proctor was a Puritan housewife that tended to her husband and children. She never showed anyone of her emotions. Elizabeth was all was content and kept to herself. She also tried to please John every chance she could. â€Å"I took great care† (1292). This quote taken from the Crucible was Elizabeth making her husband stew after a long day. She wanted the stew to be up to standards so that John would be happy with her. In Act II Elizabeth had been accused of sending her spirit out. â€Å"I will fear nothing. Tell the children I had gone to visit someone sick† (1307). The line represented here was spoken by Elizabeth after Herrick and Cheever had taken her away to the court to be questioned. Being a good housewife and mother she feels the need to keep her children happy and not worried. She tells John not to worry because she knows she is innocent and she â€Å"will fear nothing† (1307). Elizabeth Proctor was John Proctors wife and their children’s mother who looked after everyone else before herself making her a typical housewife. Honesty was a key trait to Elizabeth Proctors personality. Elizabeth had a good heart and never told a lie. When she and John were discussing Abigail and the girls, they knew they were lying about seeing the devil and being with the devil. Elizabeth Proctor says to John â€Å"I think you must go to Salem, John; I think so. You must tell them it is a fraud† (1293). Knowing that the girls are frauds could potentially jeopardize anyone in the community if they didn’t tell anyone. She is an honest person who does not want to keep anything hidden. â€Å"I do not judge you. The magistrate sits in your heart that judges you. I never thought you but a good man, John only somewhat bewildered† (1295). Elizabeth was honest toward the man she loved. She knew that he was a good man inside and that no matter what would happen to him that she couldn’t be the one to judge his wrong doings. Elizabeth was an honest individual with good morals. `Last, Elizabeth had many mixed emotions about her marriage. Elizabeth and John Proctor were in a silent war so to say. John had had an affair with Abigail and to get back at John, Abigail had said Elizabeth Proctor had been with the devil. Elizabeth was furious when she found out about Johns affair. Elizabeth screams, â€Å"Then go and tell her she’s a whore. Whatever promise she may sense-break it. John, break it† (1299). Elizabeth had told John to tell Abigail this. Elizabeth was hurt and felt betrayed by John, and by telling this to Abigail I think it would have brought Elizabeth a sense of pride. Elizabeth felt guilty about never showing her emotions to John. In this quote, â€Å"John, I counted myself so plain, so poorly made, no honest love could come to me, Suspicion kissed you when I did; I never knew how I should say my love. It were a cold house I kept! † (1295), she expresses that love could never find its way to her. When she finally found John she was happy but never showed how happy she was with him. John was going to be killed in the end and he knew it. Judge Danforth wanted John to sign over his name that he himself was a witch. John Proctor refused and said that he would not sign away his name for something that wasn’t true. When John was taken away to be hanged, Elizabeth cried and was so sad. They, as a couple, finally had a chance to talk about their love for each other. â€Å"He have his goodness now. God forbid I take it from him† (1358). Elizabeth Proctor spoke about her husband in this quote. He finally did something honorable and lived up to the person she knew he was and she didn’t want to take that away from him. John and Elizabeth Proctor had a confusing marriage, but in the end they figured each other out. Elizabeth Proctor was a women in the Crucible that was honorable and trustworthy. She made sure her husband died with respect and that she, herself, was also respected. She was a good mother to her children, a good housewife to her family, and learned to be a loving women to her husband John. Elizabeth Proctor may have had mixed emotions about her marriage, but she was honest and a housewife that would do anything to make her family happy and her husband proud. How to cite Crucible: Salem Witch Trials and Elizabeth, Papers

Investment Opportunities in Sports Tourism

Question: Discuss about the Investment Opportunities in Sports Tourism. Answer: Introduction The arena of sports is growing a fast pace. According to the Australian sports commission Australia is keenly into the sports activities of Cycling, Table tennis, Baseball, Softball, badminton and squash and other sports. According to the sports commission the Australian government is going to invest in sports to the tune $134 million (ausport.gov.au 2016). Sports tourism can be viewed as the activity of travelling to a sporting destination for watching / participating in the sporting activity. A survey by the Herald Sun found that most of the tourists visiting Melbourne will watch a sporting event (Heraldsun.com.au 2015). Hence Melbourne has been said to be the sporting capital of Australia. The investment opportunities in sports tourism is both in private and public sector. A sports activity at in a particular city enhances the image of the city, providing it with further economic development and business development opportunities. In this initial research proposal we look at the previous studies done to evaluate the investment opportunities in sports tourism. Later on we develop hypothesis regarding the investment opportunities available and some questions. In addition we would also develop some strategies to measure the investments possible in the arena of Sports tourism. Finally we present an expected research outcome for the present research proposal. Literature review Sport tourism involves the travel of people in different countries in order to see sports events (Weed and Bull 2012). There are various kinds of sports events that are taking place all over the world. They are cricket matches, football matches, rugby matches, tennis matches, badminton matches and many others. On the other hand, there are different kinds of sports events like Olympic, football world cup, cricket world cup, commonwealth games and many others. Due to the occurrence of all these kinds of sports events, the sports tourism all over the world is growing in a very fast pace. As per the latest data, the sports tourism industry all over the world has contributed $ 7.68 trillion (Lamont 2014). Sports tourism can be classified in two categories. They are hard sports tourism and soft sports tourism. On the other hand, as per some people, there are three kinds of sports tourism. They are sports events tourism, celebrity, nostalgic tourism, and active sports tourism. Hard sports t ourism depends on the quantity of people that are attending the particular sports event. All over the world, some specific sports events help to attract many people. The examples of these events are Olympic Games, FIFA World Cup, Wimbledon Tennis events, Grand Prix, F1 and many others (Naranjo and Snchez 2016). These are the events that are known by the people all over world and for this reason, this type of events help to attract many people all over the world. On the contrary, there are other kinds of sports events that happen at the state or within the country. These are the kind of sports events that attract the people from the country or from the state. The examples of soft kind of sports tourism are the country level sports tournaments like club football, club cricket and many others. The celebrity and nostalgia sports tournaments refer also help to attract a lot of people all over the world. In the celebrity and nostalgia sports tourism, the top sports personalities all over the world gather in a single place for a special event. Usually people come in these kinds of events to see these top sportspersons in a single place (transport and tourism forum 2014). There are other sports tourism events like the active sports tourism. The active sports tourism also helps to attract many people all over the world because of the high quality of the sports events. Active sports tourism is an essential part to develop the economic condition of the country. Australia is one of the fastest growing economies of the world. Several factors are helping the country to develop its financial condition. Like business sector, tourism sector, manufacturing sector and many others. One of the most important factors that are contributing towards the economic development of the country is the presence of sports tourism. Sport is a crucial factor of Australia. It has been seen that Australia is one of the best countries all over the world in terms of various kinds of sports as the sports culture of the country is very effective (Reisinger 2013). This is the reason Australia has been the leading country to host various kinds of sports events like the ICC Cricket World Cup and different other sports. Many people all over the world are coming to Australia to witness these biggest sports events of the world. This reason also contributes to the improvement in the sports tourism of the country. One portion of the Australian tourism is based on the tourists c oming in Australia to watch various kinds of big sports events and the sports tourism sectors is flourishing day by day (Kennelly and Toohey 2016). This aspect has contributed to the development of the investment opportunity of the country. Various big corporations in Australia are investing in the sector of sports tourism, as it has become one of the potential to earn high revenues. Big companies around the Australia are developing big hotels to encourage the sports tourism in the country. On the other hand, Government of Australia is not behind in the race of sports tourism. The government of Australia is investing in various kinds of projects to encourage sports tourism. They are investing in the making of world-class stadiums for various kinds of sports like cricket, football, tennis, rugby and others. Hence, from the above discussion it can be concluded that Australia is creating many investment opportunities in the field of sports tourism by encouraging the various aspects of sports tourism. All these steps of the top most companies of Australia and the government of Australia help in the improvement of the Australian economy. Research Questions and Hypothesis For the present business research proposal the research questions are Have there been any investments in the hospitality sector prior to a sports meet? Does sports meets provide business opportunities to manufacturers of sports gear? Is there an increase in tourists visiting the restaurant during sports meets? The hypothesis that can be developed on the basis of the above research questions are There are no investment opportunities in the hospitality sector for sports tourism. Sports tourism does not offer investment opportunities to sports gear manufacturers. There is no increase in footfalls at the restaurant during sports meets Research methodology An analysis of the business opportunities of the present research assignment would use secondary data (Saunders, Lewis and Thornhill 2015). The data on hotels being made or renovated prior to a major sports event would be collected. Also information on investments done at local tourists done would be collected. In addition the data on the economic activity at the hotel, tourist destination during the sports meet would be taken. For the purpose of analysis quantitative data would be used. Data can also be collected on any business of sports gear that took place during the sports event (Holmes at al., 2015). The quantitative data obtained would be the income that took place during the sports meet. The data on the number of people visiting at the hotel, local tourist destination would serve to provide information regarding the number of tourists visiting the city during sports events. The information on the investments, return on investment, number of tourists, earnings from the restaurant and other factors during the sports meet would provide an insight into the range of investments that can be made. Information regarding any business dealings that took place during the sports meet would provide an opportunity regarding the economic opportunity. For the purpose of the present research data regarding investments in the hospitality sector, improvement in tourists amnesties, business opportunities and dealings by manufacturers of sports gear would be collected. The data on the ROI from the hospitality sector, footfalls at tourists locations, economic activity at restaurant and fast food joints would also be collected. This data would then be evaluated to investigate the investment opportunities in sports tourism. Expected outcome Studies by different authors have shown that Australian cities like Melbourne, Sydney are ideal locations for sports tourism. Sports tourism has been found to have contributed positively to the hospitality and transportation industry. Sports activities also give rise to employment opportunities for the local people as well as growth in certain other businesses. The public sector investments in sports particularly building new sporting complexes promote employment opportunities. Previous literature has shown that the Australian government is investing into sporting bodies and for development of sporting infrastructure. These investments would contribute towards the growth of GDP of Australia. The present research proposal would show the different investment opportunities possible for the growth of sports tourism. Conclusion Hence it can be concluded that sports tourism provides an adequate environment opportunity for investment. From the preset research proposal we also find that sports tourism provides ample business development opportunities for different sporting goods manufacturers, increases the image of the city and its tourists locations and has increased construction activities. The present research has to some extent analysed the sports tourism investment opportunities. The research would provide a thought into how sports tourism increases business opportunities for manufacturers of sporting gear. References Heraldsun.com.au. (2015). Melbourne truly is sporting capital. [online] Available at: https://www.heraldsun.com.au/news/victoria/melbourne-attracts-more-sporting-tourists-than-anywhere-else-in-australia/news-story/bc0fdb7cd3090698a9e0fd6b660d15d0 [Accessed 15 Dec. 2016]. Holmes, K., Hughes, M., Mair, J. and Carlsen, J. (2015). Events and sustainability. 1st ed. Routledge. https://www.ausport.gov.au/supporting/investment_announcement_2015-16 Kennelly, M. and Toohey, K., 2016. National Sport Governing Bodies and Sport Tourism: Agency and Resources.Journal of Sport Management,30(5), pp.506-520. Lamont, M., 2014. Authentication in sports tourism.Annals of Tourism Research,45, pp.1-17. Naranjo, H.V. and Snchez, M.C., 2016. Influence of sports events in local tourism.Sport Entrepreneurship and Innovation. Reisinger, Y. ed., 2013.Transformational tourism: Tourist perspectives. CABI. Saunders, M., Lewis, P. and Thornhill, A. (2015). Research methods for business students. 7th ed. Pearson Education Limited. Tourism Transport Forum. (2014). Backing major events: Australian support for major events and why governments should get behind them. Sydney: Tourism Transport Forum. Weed, M. and Bull, C., 2012.Sports tourism: Participants, policy and providers. R