Gst in Malaysia

Goods and Services Tax (GST) GST is a consumption tax based on the value-added concept. GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services. The GST implementation is part of the government’s tax reform program to enhance the capability, effectiveness and transparency of tax administration and management. The Government has not determined the implementation date of GST in Malaysia. Presently, the Government is actively involved in providing awareness and knowledge on the concept and rules regarding GST implementation.If GST is implemented, the Government will provide ample time between 18 to 24 months for the businesses and industries to prepare themselves for the implementation of GST. At the moment, the government has not fixed the GST rate to be imposed in Malaysia. Nevertheless, the social and pricing impact studies conducted by the Ministry of Finance indicated that the suitable GS T rate is in the range of 4%. GST is a more comprehensive, effective, transparent, and business friendly tax system. GST can overcome the various weaknesses inherent in the present consumption tax system.The inherent weaknesses under the present tax system are the cascading tax, double tax and pyramiding tax, tax erosion and leakages through transfer pricing and other means. Besides that, GST is expected to increase tax compliance and is easier to administer in view of its self policing method. Besides that, the businesses are required only to submit simplified tax returns based on prescribed formats. All records and documents relating to the relevant transaction are required to be kept in the business premises for audit by the GST auditor.How does GST work? GST is charged and collected on all taxable goods and services produced in the country including imports. Only businesses registered under GST can charge and collect GST. GST collected on output must be remitted to the governmen t. However, businesses are allowed to claim the input tax credit through the following mechanism and method:- i. GST collected on output (output tax) is deducted against the GST paid on input (input tax). ii. If there is excess, the amount shall be remitted to the government within the stipulated period. ii. If there is deficit, businesses can claim for refund from the government. GST can only be collected by persons who are registered under GST and the tax shall be remitted to the government within the stipulated period. In principle, the GST is not a cost to business as the GST paid on the business inputs can be claimed as tax credit. As such, it is estimated that the cost of doing business will decrease by an amount of RM4. 3 billion inclusive of a saving of RM1. 4 billion by exporters on their business inputs.The reduction in the business costs will make the local products and services more competitive in the domestic and international markets. In addition, the GST is expected t o improve tax compliance and is easier to administer due to its self-policing feature. With GST, bureaucracy in the government’s delivery system will be significantly reduced. Based on a GST rate of 4%, it is expected that there will be a price reduction between 0. 08% to 2. 71% in respect of eight components of goods and services.With this price reduction, the rakyat will benefit from the cheaper goods and services such as clothing and footwear, basic food, communication, furnishings, hardware and maintenance, transport, housing, water, electricity, gas and fuel. The tax burden borne by the rakyat and consumers is expected to be lower compared with that under the present tax system. This is due to the reason that various basic needs such as rice, sugar, flour, cooking oil, vegetables, fish, meat, eggs, and essential services such as public transport, private education and health, residential properties and agricultural land are not subject to GST.What are the measures undert aken by the government to ensure a smooth GST implementation? The government will give the businesses ample time to be ready for GST implementation. GST awareness and education programmes will be conducted on an on-going basis until the GST is implemented. In its effort to disseminate GST information to the general public, the government has set up a Customs call centre which will be operational at Kelana Jaya, Selangor.In addition, various industry guides will be issued as guidance to the industries relating to the GST treatment and procedures pertaining to specific industries. The Customs Department will conduct visits to business premises to provide assistance and advisory services to ensure that businesses fully understand the GST rules and procedure. The government will also ensure that the GST computerization system is fully operational before the GST implementation. The test run for the pilot project relating to the early registration process will be conducted six months befo re the GST implementation date.

The Da Vinci Code Chapter 60-62

CHAPTER 60 Sangreal†¦ Sang Real†¦ San Greal†¦ Royal Blood†¦ Holy Grail. It was all intertwined. The Holy Grail is Mary Magdalene†¦the mother of the royal bloodline of Jesus Christ.Sophie felt a new wave of disorientation as she stood in the silence of the ballroom and stared at Robert Langdon. The more pieces Langdon and Teabing laid on the table tonight, the more unpredictable this puzzle became. â€Å"As you can see, my dear,† Teabing said, hobbling toward a bookshelf,† Leonardo is not the only one who has been trying to tell the world the truth about the Holy Grail. The royal bloodline of Jesus Christ has been chronicled in exhaustive detail by scores of historians.† He ran a finger down a row of several dozen books. Sophie tilted her head and scanned the list of titles: THE TEMPLAR REVELATION:Secret Guardians of the True Identity of Christ THE WOMAN WITH THE ALABASTER JAR: Mary Magdalene and the Holy Grail THE GODDESS IN THE GOSPELS Reclaiming the Sacred Feminine â€Å"Here is perhaps the best-known tome,† Teabing said, pulling a tattered hardcover from the stack and handing it to her. The cover read: HOLY BLOOD, HOLY GRAIL The Acclaimed International Bestseller Sophie glanced up. â€Å"An international bestseller? I've never heard of it.† â€Å"You were young. This caused quite a stir back in the nineteen eighties. To my taste, the authors made some dubious leaps of faith in their analysis, but their fundamental premise is sound, and to their credit, they finally brought the idea of Christ's bloodline into the mainstream.† â€Å"What was the Church's reaction to the book?† â€Å"Outrage, of course. But that was to be expected. After all, this was a secret the Vatican had tried to bury in the fourth century. That's part of what the Crusades were about. Gathering and destroying information. The threat Mary Magdalene posed to the men of the early Church was potentially ruinous. Not only was she the woman to whom Jesus had assigned the task of founding the Church, but she also had physical proof that the Church's newly proclaimed deity had spawned a mortal bloodline. The Church, in order to defend itself against the Magdalene's power, perpetuated her image as a whore and buried evidence of Christ's marriage to her, thereby defusing any potential claims that Christ had a surviving bloodline and was a mortal prophet.† Sophie glanced at Langdon, who nodded. â€Å"Sophie, the historical evidence supporting this is substantial.† â€Å"I admit,† Teabing said,† the assertions are dire, but you must understand the Church's powerful motivations to conduct such a cover-up. They could never have survived public knowledge of a bloodline. A child of Jesus would undermine the critical notion of Christ's divinity and therefore the Christian Church, which declared itself the sole vessel through which humanity could access the divine and gain entrance to the kingdom of heaven.† â€Å"The five-petal rose,† Sophie said, pointing suddenly to the spine of one of Teabing's books. The same exact design inlaid on the rosewood box. Teabing glanced at Langdon and grinned. â€Å"She has a good eye.† He turned back to Sophie. â€Å"That is the Priory symbol for the Grail. Mary Magdalene. Because her name was forbidden by the Church, Mary Magdalene became secretly known by many pseudonyms – the Chalice, the Holy Grail, and the Rose.† He paused. â€Å"The Rose has ties to the five-pointed pentacle of Venus and the guiding Compass Rose. By the way, the word rose is identical in English, French, German, and many other languages.† â€Å"Rose,† Langdon added,† is also an anagram of Eros, the Greek god of sexual love.† Sophie gave him a surprised look as Teabing plowed on.† The Rose has always been the premiere symbol of female sexuality. In primitive goddess cults, the five petals represented the five stations of female life – birth, menstruation, motherhood, menopause, and death. And in modern times, the flowering rose's ties to womanhood are considered more visual.† He glanced at Robert. â€Å"Perhaps the symbologist could explain?† Robert hesitated. A moment too long. â€Å"Oh, heavens!† Teabing huffed. â€Å"You Americans are such prudes.† He looked back at Sophie. â€Å"What Robert is fumbling with is the fact that the blossoming flower resembles the female genitalia, the sublime blossom from which all mankind enters the world. And if you've ever seen any paintings by Georgia O'Keeffe, you'll know exactly what I mean.† â€Å"The point here,† Langdon said, motioning back to the bookshelf,† is that all of these books substantiate the same historical claim.† â€Å"That Jesus was a father.† Sophie was still uncertain. â€Å"Yes,† Teabing said. â€Å"And that Mary Magdalene was the womb that carried His royal lineage. The Priory of Sion, to this day, still worships Mary Magdalene as the Goddess, the Holy Grail, the Rose, and the Divine Mother.† Sophie again flashed on the ritual in the basement. â€Å"According to the Priory,† Teabing continued,† Mary Magdalene was pregnant at the time of the crucifixion. For the safety of Christ's unborn child, she had no choice but to flee the Holy Land. With the help of Jesus' trusted uncle, Joseph of Arimathea, Mary Magdalene secretly traveled to France, then known as Gaul. There she found safe refuge in the Jewish community. It was here in France that she gave birth to a daughter. Her name was Sarah.† Sophie glanced up. â€Å"They actually know the child's name?† â€Å"Far more than that. Magdalene's and Sarah's lives were scrutinously chronicled by their Jewish protectors. Remember that Magdalene's child belonged to the lineage of Jewish kings – David and Solomon. For this reason, the Jews in France considered Magdalene sacred royalty and revered her as the progenitor of the royal line of kings. Countless scholars of that era chronicled Mary Magdalene's days in France, including the birth of Sarah and the subsequent family tree.† Sophie was startled. â€Å"There exists a family tree of Jesus Christ?† â€Å"Indeed. And it is purportedly one of the cornerstones of the Sangreal documents. A complete genealogy of the early descendants of Christ.† â€Å"But what good is a documented genealogy of Christ's bloodline?† Sophie asked. â€Å"It's not proof. Historians could not possibly confirm its authenticity.† Teabing chuckled. â€Å"No more so than they can confirm the authenticity of the Bible.† â€Å"Meaning?† â€Å"Meaning that history is always written by the winners. When two cultures clash, the loser is obliterated, and the winner writes the history books – books which glorify their own cause and disparage the conquered foe. As Napoleon once said, ‘What is history, but a fable agreed upon?'†He smiled. â€Å"By its very nature, history is always a one-sided account.† Sophie had never thought of it that way.† The Sangreal documents simply tell the other side of the Christ story. In the end, which side of the story you believe becomes a matter of faith and personal exploration, but at least the information has survived. The Sangreal documents include tens of thousands of pages of information. Eyewitness accounts of the Sangreal treasure describe it as being carried in four enormous trunks. In those trunks are reputed to be the Purist Docum ents – thousands of pages of unaltered, pre- Constantine documents, written by the early followers of Jesus, revering Him as a wholly human teacher and prophet. Also rumored to be part of the treasure is the legendary† Q† Document – a manuscript that even the Vatican admits they believe exists. Allegedly, it is a book of Jesus' teachings, possibly written in His own hand.† â€Å"Writings by Christ Himself?† â€Å"Of course,† Teabing said. â€Å"Why wouldn't Jesus have kept a chronicle of His ministry? Most people did in those days. Another explosive document believed to be in the treasure is a manuscript called The Magdalene Diaries – Mary Magdalene's personal account of her relationship with Christ, His crucifixion, and her time in France.† Sophie was silent for a long moment. â€Å"And these four chests of documents were the treasure that the Knights Templar found under Solomon's Temple?† â€Å"Exactly. The documents that made the Knights so powerful. The documents that have been the object of countless Grail quests throughout history.† â€Å"But you said the Holy Grail was Mary Magdalene.If people are searching for documents, why would you call it a search for the Holy Grail?† Teabing eyed her, his expression softening. â€Å"Because the hiding place of the Holy Grail includes a sarcophagus.† Outside, the wind howled in the trees. Teabing spoke more quietly now. â€Å"The quest for the Holy Grail is literally the quest to kneel before the bones of Mary Magdalene. A journey to pray at the feet of the outcast one, the lost sacred feminine.† Sophie felt an unexpected wonder. â€Å"The hiding place of the Holy Grail is actually†¦ a tomb?† Teabing's hazel eyes got misty. â€Å"It is. A tomb containing the body of Mary Magdalene and the documents that tell the true story of her life. At its heart, the quest for the Holy Grail has always been a quest for the Magdalene – the wronged Queen, entombed with proof of her family's rightful claim to power.† Sophie waited a moment as Teabing gathered himself. So much about her grandfather was still not making sense. â€Å"Members of the Priory,† she finally said,† all these years have answered the charge of protecting the Sangreal documents and the tomb of Mary Magdalene?† â€Å"Yes, but the brotherhood had another, more important duty as well – to protect the bloodline itself. Christ's lineage was in perpetual danger. The early Church feared that if the lineage were permitted to grow, the secret of Jesus and Magdalene would eventually surface and challenge the fundamental Catholic doctrine – that of a divine Messiah who did not consort with women or engage in sexual union.† He paused. â€Å"Nonetheless, Christ's line grew quietly under cover in France until making a bold move in the fifth century, when it intermarried with French royal blood and created a lineage known as the Merovingian bloodline.† This news surprised Sophie. Merovingian was a term learned by every student in France. â€Å"The Merovingians founded Paris.† â€Å"Yes. That's one of the reasons the Grail legend is so rich in France. Many of the Vatican's Grail quests here were in fact stealth missions to erase members of the royal bloodline. Have you heard of King Dagobert?† Sophie vaguely recalled the name from a grisly tale in history class. â€Å"Dagobert was a Merovingian king, wasn't he? Stabbed in the eye while sleeping?† â€Å"Exactly. Assassinated by the Vatican in collusion with Pepin d'Heristal. Late seventh century. With Dagobert's murder, the Merovingian bloodline was almost exterminated. Fortunately, Dagobert's son, Sigisbert, secretly escaped the attack and carried on the lineage, which later included Godefroi de Bouillon – founder of the Priory of Sion.† â€Å"The same man,† Langdon said,† who ordered the Knights Templar to recover the Sangreal documents from beneath Solomon's Temple and thus provide the Merovingians proof of their hereditary ties to Jesus Christ.† Teabing nodded, heaving a ponderous sigh. â€Å"The modern Priory of Sion has a momentous duty. Theirs is a threefold charge. The brotherhood must protect the Sangreal documents. They must protect the tomb of Mary Magdalene. And, of course, they must nurture and protect the bloodline of Christ – those few members of the royal Merovingian bloodline who have survived into modern times.† The words hung in the huge space, and Sophie felt an odd vibration, as if her bones were reverberating with some new kind of truth. Descendants of Jesus who survived into modern times. Her grandfather's voice again was whispering in her ear. Princess, I must tell you the truth about your family. A chill raked her flesh. Royal blood. She could not imagine. Princess Sophie. â€Å"Sir Leigh?† The manservant's words crackled through the intercom on the wall, and Sophie jumped. â€Å"If you could join me in the kitchen a moment?† Teabing scowled at the ill-timed intrusion. He went over to the intercom and pressed the button. â€Å"Remy, as you know, I am busy with my guests. If we need anything else from the kitchen tonight, we will help ourselves. Thank you and good night.† â€Å"A word with you before I retire, sir. If you would.† Teabing grunted and pressed the button. â€Å"Make it quick, Remy.† â€Å"It is a household matter, sir, hardly fare for guests to endure.† Teabing looked incredulous. â€Å"And it cannot wait until morning?† â€Å"No, sir. My question won't take a minute.† Teabing rolled his eyes and looked at Langdon and Sophie. â€Å"Sometimes I wonder who is serving whom?† He pressed the button again. â€Å"I'll be right there, Remy. Can I bring you anything when I come?† â€Å"Only freedom from oppression, sir.† â€Å"Remy, you realize your steak au poivre is the only reason you still work for me.† â€Å"So you tell me, sir. So you tell me.† CHAPTER 61 Princess Sophie. Sophie felt hollow as she listened to the clicking of Teabing's crutches fade down the hallway. Numb, she turned and faced Langdon in the deserted ballroom. He was already shaking his head as if reading her mind. â€Å"No, Sophie,† he whispered, his eyes reassuring. â€Å"The same thought crossed my mind when I realized your grandfather was in the Priory, and you said he wanted to tell you a secret about your family. But it's impossible.† Langdon paused. â€Å"Sauniere is not a Merovingian name.† Sophie wasn't sure whether to feel relieved or disappointed. Earlier, Langdon had asked an unusual passing question about Sophie's mother's maiden name. Chauvel. The question now made sense.† And Chauvel?† she asked, anxious. Again he shook his head. â€Å"I'm sorry. I know that would have answered some questions for you. Only two direct lines of Merovingians remain. Their family names are Plantard and Saint-Clair. Both families live in hiding, probably protected by the Priory.† Sophie repeated the names silently in her mind and then shook her head. There was no one in her family named Plantard or Saint-Clair. A weary undertow was pulling at her now. She realized she was no closer than she had been at the Louvre to understanding what truth her grandfather had wanted to reveal to her. Sophie wished her grandfather had never mentioned her family this afternoon. He had torn open old wounds that felt as painful now as ever. They are dead, Sophie.They are not coming back.She thought of her mother singing her to sleep at night, of her father giving her rides on his shoulders, and of her grandmother and younger brother smiling at her with their fervent green eyes. All that was stolen. And all she had left was her grandfather. And now he is gone too. I am alone. Sophie turned quietly back to The Last Supper and gazed at Mary Magdalene's long red hair and quiet eyes. There was something in the woman's expression that echoed the loss of a loved one. Sophie could feel it too. â€Å"Robert?† she said softly. He stepped closer.† I know Leigh said the Grail story is all around us, but tonight is the first time I've ever heard any of this.† Langdon looked as if he wanted to put a comforting hand on her shoulder, but he refrained.† You've heard her story before, Sophie. Everyone has. We just don't realize it when we hear it.† â€Å"I don't understand.† â€Å"The Grail story is everywhere, but it is hidden. When the Church outlawed speaking of the shunned Mary Magdalene, her story and importance had to be passed on through more discreet channels†¦ channels that supported metaphor and symbolism.† â€Å"Of course. The arts.† Langdon motioned to The Last Supper. â€Å"A perfect example. Some of today's most enduring art, literature, and music secretly tell the history of Mary Magdalene and Jesus.† Langdon quickly told her about works by Da Vinci, Botticelli, Poussin, Bernini, Mozart, and Victor Hugo that all whispered of the quest to restore the banished sacred feminine. Enduring legends like Sir Gawain and the Green Knight, King Arthur, and Sleeping Beauty were Grail allegories. Victor Hugo's Hunchback of Notre Dame and Mozart's Magic Flute were filled with Masonic symbolism and Grail secrets. â€Å"Once you open your eyes to the Holy Grail,† Langdon said,† you see her everywhere. Paintings. Music. Books. Even in cartoons, theme parks, and popular movies.† Langdon held up his Mickey Mouse watch and told her that Walt Disney had made it his quiet life's work to pass on the Grail story to future generations. Throughout his entire life, Disney had been hailed as† the Modern-Day Leonardo Da Vinci.† Both men were generations ahead of their times, uniquely gifted artists, members of secret societies, and, most notably, avid pranksters. Like Leonardo, Walt Disney loved infusing hidden messages and symbolism in his art. For the trained symbologist, watching an early Disney movie was like being barraged by an avalanche of allusion and metaphor. Most of Disney's hidden messages dealt with religion, pagan myth, and stories of the subjugated goddess. It was no mistake that Disney retold tales like Cinderella, Sleeping Beauty, and Snow White – all of which dealt with the incarceration of the sacred feminine. Nor did one need a background in symbolism to understand that Snow White – a princess who fell from grace after partaking of a poisoned apple – was a clear allusion to the downfall of Eve in the Garden of Eden. Or that Sleeping Beauty's Princess Aurora – code-named† Rose† and hidden deep in the forest to protect her from the clutches of the evil witch – was the Grail story for children. Despite its corporate image, Disney still had a savvy, playful element among its employees, and their artists still amused themselves by inserting hidden symbolism in Disney products. Langdon would never forget one of his students bringing in a DVD of The Lion King and pausing the film to reveal a freeze-frame in which the word SEX was clearly visible, spelled out by floating dust particles over Simba's head. Although Langdon suspected this was more of a cartoonist's sophomoric prank than any kind of enlightened allusion to pagan human sexuality, he had learned not to underestimate Disney's grasp of symbolism. The Little Mermaid was a spellbinding tapestry of spiritual symbols so specifically goddess-related that they could not be coincidence. When Langdon had first seen The Little Mermaid, he had actually gasped aloud when he noticed that the painting in Ariel's underwater home was none other than seventeenth-century artist Georges de la Tour's The Penitent Magdalene – a famous homage to the banished Mary Magdalene – fitting decor considering the movie turned out to be a ninety-minute collage of blatant symbolic references to the lost sanctity of Isis, Eve, Pisces the fish goddess, and, repeatedly, Mary Magdalene. The Little Mermaid's name, Ariel, possessed powerful ties to the sacred feminine and, in the Book of Isaiah, was synonymous with† the Holy City besieged.† Of course, the Little Mermaid's flowing red hair was certainly no coincidence either. The clicking of Teabing's crutches approached in the hallway, his pace unusually brisk. When their host entered the study, his expression was stern. â€Å"You'd better explain yourself, Robert,† he said coldly. â€Å"You have not been honest with me.† CHAPTER 62 â€Å"I'm being framed, Leigh,† Langdon said, trying to stay calm. You know me.I wouldn't kill anyone. Teabing's tone did not soften. â€Å"Robert, you're on television, for Christ's sake. Did you know you were wanted by the authorities?† â€Å"Yes.† â€Å"Then you abused my trust. I'm astonished you would put me at risk by coming here and asking me to ramble on about the Grail so you could hide out in my home.† â€Å"I didn't kill anyone.† â€Å"Jacques Sauniere is dead, and the police say you did it.† Teabing looked saddened. â€Å"Such a contributor to the arts†¦Ã¢â‚¬  â€Å"Sir?† The manservant had appeared now, standing behind Teabing in the study doorway, his arms crossed. â€Å"Shall I show them out?† â€Å"Allow me.† Teabing hobbled across the study, unlocked a set of wide glass doors, and swung them open onto a side lawn. â€Å"Please find your car, and leave.† Sophie did not move. â€Å"We have information about the clef de voute.The Priory keystone.† Teabing stared at her for several seconds and scoffed derisively. â€Å"A desperate ploy. Robert knows how I've sought it.† â€Å"She's telling the truth,† Langdon said. â€Å"That's why we came to you tonight. To talk to you about the keystone.† The manservant intervened now. â€Å"Leave, or I shall call the authorities.† â€Å"Leigh,† Langdon whispered,† we know where it is.† Teabing's balance seemed to falter a bit. Remy now marched stiffly across the room. â€Å"Leave at once! Or I will forcibly – â€Å"Remy!† Teabing spun, snapping at his servant. â€Å"Excuse us for a moment.† The servant's jaw dropped. â€Å"Sir? I must protest. These people are – â€Å"I'll handle this.† Teabing pointed to the hallway. After a moment of stunned silence, Remy skulked out like a banished dog. In the cool night breeze coming through the open doors, Teabing turned back to Sophie and Langdon, his expression still wary. â€Å"This better be good. What do you know of the keystone?† In the thick brush outside Teabing's study, Silas clutched his pistol and gazed through the glass doors. Only moments ago, he had circled the house and seen Langdon and the woman talking in the large study. Before he could move in, a man on crutches entered, yelled at Langdon, threw open the doors, and demanded his guests leave. Then the woman mentioned the keystone, and everything changed.Shouts turned to whispers. Moods softened. And the glass doors were quickly closed. Now, as he huddled in the shadows, Silas peered through the glass. The keystone is somewhere inside the house.Silas could feel it. Staying in the shadows, he inched closer to the glass, eager to hear what was being said. He would give them five minutes. If they did not reveal where they had placed the keystone, Silas would have to enter and persuade them with force. Inside the study, Langdon could sense their host's bewilderment. â€Å"Grand Master?† Teabing choked, eyeing Sophie. â€Å"Jacques Sauniere?† Sophie nodded, seeing the shock in his eyes.† But you could not possibly know that!† â€Å"Jacques Sauniere was my grandfather.† Teabing staggered back on his crutches, shooting a glance at Langdon, who nodded. Teabing turned back to Sophie. â€Å"Miss Neveu, I am speechless. If this is true, then I am truly sorry for your loss. I should admit, for my research, I have kept lists of men in Paris whom I thought might be good candidates for involvement in the Priory. Jacques Sauniere was on that list along with many others. But Grand Master, you say? It's hard to fathom.† Teabing was silent a moment and then shook his head. â€Å"But it still makes no sense. Even if your grandfather were the Priory Grand Master and created the keystone himself, he would never tell you how to find it. The keystone reveals the pathway to the brotherhood's ultimate treasure. Granddaughter o r not, you are not eligible to receive such knowledge.† â€Å"Mr. Sauniere was dying when he passed on the information,† Langdon said. â€Å"He had limited options.† â€Å"He didn't need options,† Teabing argued. â€Å"There exist three senechaux who also know the secret. That is the beauty of their system. One will rise to Grand Master and they will induct a new senechal and share the secret of the keystone.† â€Å"I guess you didn't see the entire news broadcast,† Sophie said. â€Å"In addition to my grandfather, three other prominent Parisians were murdered today. All in similar ways. All looked like they had been interrogated.† Teabing's jaw fell. â€Å"And you think they were†¦Ã¢â‚¬  â€Å"The senechaux,†Langdon said.† But how? A murderer could not possibly learn the identities of all four top members of the Priory of Sion! Look at me, I have been researching them for decades, and I can't even name one Priory member. It seems inconceivable that all three senechaux and the Grand Master could be discovered and killed in one day.† â€Å"I doubt the information was gathered in a single day,† Sophie said. â€Å"It sounds like a well-planned decapiter.It's a technique we use to fight organized crime syndicates. If DCPJ wants to move on a certain group, they will silently listen and watch for months, identify all the main players, and then move in and take them all at the same moment. Decapitation. With no leadership, the group falls into chaos and divulges other information. It's possible someone patiently watched the Priory and then attacked, hoping the top people would reveal the location of the keystone.† Teabing looked unconvinced. â€Å"But the brothers would never talk. They are sworn to secrecy. Even in the face of death.† â€Å"Exactly,† Langdon said. â€Å"Meaning, if they never divulged the secret, and they were killed†¦Ã¢â‚¬  Teabing gasped. â€Å"Then the location of the keystone would be lost forever!† â€Å"And with it,† Langdon said,† the location of the Holy Grail.† Teabing's body seemed to sway with the weight of Langdon's words. Then, as if too tired to stand another moment, he flopped in a chair and stared out the window. Sophie walked over, her voice soft. â€Å"Considering my grandfather's predicament, it seems possible that in total desperation he tried to pass the secret on to someone outside the brotherhood. Someone he thought he could trust. Someone in his family.† Teabing was pale. â€Å"But someone capable of such an attack†¦ of discovering so much about the brotherhood†¦Ã¢â‚¬  He paused, radiating a new fear. â€Å"It could only be one force. This kind of infiltration could only have come from the Priory's oldest enemy.† Langdon glanced up. â€Å"The Church.† â€Å"Who else? Rome has been seeking the Grail for centuries.† Sophie was skeptical. â€Å"You think the Church killed my grandfather?† Teabing replied,† It would not be the first time in history the Church has killed to protect itself. The documents that accompany the Holy Grail are explosive, and the Church has wanted to destroy them for years.† Langdon was having trouble buying Teabing's premise that the Church would blatantly murder people to obtain these documents. Having met the new Pope and many of the cardinals, Langdon knew they were deeply spiritual men who would never condone assassination. Regardless of the stakes. Sophie seemed to be having similar thoughts. â€Å"Isn't it possible that these Priory members were murdered by someone outside the Church? Someone who didn't understand what the Grail really is? The Cup of Christ, after all, would be quite an enticing treasure. Certainly treasure hunters have killed for less.† â€Å"In my experience,† Teabing said,† men go to far greater lengths to avoid what they fear than to obtain what they desire. I sense a desperation in this assault on the Priory.† â€Å"Leigh,† Langdon said,† the argument is paradoxical. Why would members of the Catholic clergy murder Priory members in an effort to find and destroy documents they believe are false testimony anyway?† Teabing chuckled. â€Å"The ivory towers of Harvard have made you soft, Robert. Yes, the clergy in Rome are blessed with potent faith, and because of this, their beliefs can weather any storm, including documents that contradict everything they hold dear. But what about the rest of the world? What about those who are not blessed with absolute certainty? What about those who look at the cruelty in the world and say, where is God today? Those who look at Church scandals and ask, who are these men who claim to speak the truth about Christ and yet lie to cover up the sexual abuse of children by their own priests?† Teabing paused. â€Å"What happens to those people, Robert, if persuasive scientific evidence comes out that the Church's version of the Christ story is inaccurate, and that the greatest story ever told is, in fact, the greatest story ever sold† Langdon did not respond. â€Å"I'll tell you what happens if the documents get out,† Teabing said. â€Å"The Vatican faces a crisis of faith unprecedented in its two-millennia history.† After a long silence, Sophie said,† But if it is the Church who is responsible for this attack, why would they act now? After all these years? The Priory keeps the Sangreal documents hidden. They pose no immediate threat to the Church.† Teabing heaved an ominous sigh and glanced at Langdon. â€Å"Robert, I assume you are familiar with the Priory's final charge?† Langdon felt his breath catch at the thought. â€Å"I am.† â€Å"Miss Neveu,† Teabing said,† the Church and the Priory have had a tacit understanding for years. That is, the Church does not attack the Priory, and the Priory keeps the Sangreal documents hidden.† He paused. â€Å"However, part of the Priory history has always included a plan to unveil the secret. With the arrival of a specific date in history, the brotherhood plans to break the silence and carry out its ultimate triumph by unveiling the Sangreal documents to the world and shouting the true story of Jesus Christ from the mountaintops.† Sophie stared at Teabing in silence. Finally, she too sat down. â€Å"And you think that date is approaching? And the Church knows it?† â€Å"A speculation,† Teabing said,† but it would certainly provide the Church motivation for an all-out attack to find the documents before it was too late.† Langdon had the uneasy feeling that Teabing was making good sense. â€Å"Do you think the Church would actually be capable of uncovering hard evidence of the Priory's date?† â€Å"Why not – if we're assuming the Church was able to uncover the identities of the Priory members, then certainly they could have learned of their plans. And even if they don't have the exact date, their superstitions may be getting the best of them.† â€Å"Superstitions?† Sophie asked.† In terms of prophecy,† Teabing said,† we are currently in an epoch of enormous change. The millennium has recently passed, and with it has ended the two-thousand-year-long astrological Age of Pisces – the fish, which is also the sign of Jesus. As any astrological symbologist will tell you, the Piscean ideal believes that man must be told what to do by higher powers because man is incapable of thinking for himself. Hence it has been a time of fervent religion. Now, however, we are entering the Age of Aquarius – the water bearer – whose ideals claim that man will learn the truth and be able to think for himself. The ideological shift is en ormous, and it is occurring right now.† Langdon felt a shiver. Astrological prophecy never held much interest or credibility for him, but he knew there were those in the Church who followed it very closely. â€Å"The Church calls this transitional period the End of Days.† Sophie looked skeptical. â€Å"As in the end of the world? The Apocalypse?† â€Å"No.† Langdon replied. â€Å"That's a common misconception. Many religions speak of the End of Days. It refers not to the end of the world, but rather the end of our current age – Pisces, which began at the time of Christ's birth, spanned two thousand years, and waned with the passing of the millennium. Now that we've passed into the Age of Aquarius, the End of Days has arrived.† â€Å"Many Grail historians,† Teabing added,† believe that if the Priory is indeed planning to release this truth, this point in history would be a symbolically apt time. Most Priory academics, myself included, anticipated the brotherhood's release would coincide precisely with the millennium. Obviously, it did not. Admittedly, the Roman calendar does not mesh perfectly with astrological markers, so there is some gray area in the prediction. Whether the Church now has inside information that an exact date is looming, or whether they are just getting nervous on account of astrological prophecy, I don't know. Anyway, it's immaterial. Either scenario explains how the Church might be motivated to launch a preemptive attack against the Priory.† Teabing frowned. â€Å"And believe me, if the Church finds the Holy Grail, they will destroy it. The documents and the relics of the blessed Mary Magdalene as well.† His eyes grew heavy. â€Å"Then, my dear, with the Sang real documents gone, all evidence will be lost. The Church will have won their age-old war to rewrite history. The past will be erased forever.† Slowly, Sophie pulled the cruciform key from her sweater pocket and held it out to Teabing. Teabing took the key and studied it. â€Å"My goodness. The Priory seal. Where did you get this?† â€Å"My grandfather gave it to me tonight before he died.† Teabing ran his fingers across the cruciform. â€Å"A key to a church?† She drew a deep breath. â€Å"This key provides access to the keystone.† Teabing's head snapped up, his face wild with disbelief. â€Å"Impossible! What church did I miss? I've searched every church in France!† â€Å"It's not in a church,† Sophie said. â€Å"It's in a Swiss depository bank.† Teabing's look of excitement waned. â€Å"The keystone is in a bank?† â€Å"A vault,† Langdon offered. â€Å"A bank vault?† Teabing shook his head violently. â€Å"That's impossible. The keystone is supposed to be hidden beneath the sign of the Rose.† â€Å"It is,† Langdon said. â€Å"It was stored in a rosewood box inlaid with a five-petal Rose.† Teabing looked thunderstruck. â€Å"You've seen the keystone?† Sophie nodded. â€Å"We visited the bank.† Teabing came over to them, his eyes wild with fear. â€Å"My friends, we must do something. The keystone is in danger! We have a duty to protect it. What if there are other keys? Perhaps stolen from the murdered senechaux? If the Church can gain access to the bank as you have – â€Å" â€Å"Then they will be too late,† Sophie said. â€Å"We removed the keystone.† â€Å"What! You removed the keystone from its hiding place?† â€Å"Don't worry,† Langdon said. â€Å"The keystone is well hidden.† â€Å"Extremely well hidden, I hope!† â€Å"Actually,† Langdon said, unable to hide his grin,† that depends on how often you dust under your couch.† The wind outside Chateau Villette had picked up, and Silas's robe danced in the breeze as he crouched near the window. Although he had been unable to hear much of the conversation, the word keystone had sifted through the glass on numerous occasions. It is inside. The Teacher's words were fresh in his mind. Enter Chateau Villette. Take the keystone. Hun no one. Now, Langdon and the others had adjourned suddenly to another room, extinguishing the study lights as they went. Feeling like a panther stalking prey, Silas crept to the glass doors. Finding them unlocked, he slipped inside and closed the doors silently behind him. He could hear muffled voices from another room. Silas pulled the pistol from his pocket, turned off the safety, and inched down the hallway.

International Journal of Technology Management and Sustainable Development

The last decade has witnessed the emergence of an array of increasingly vibrant movements to harness science and technology (S&T) in the quest for a transition toward sustainability. These movements take as their point of departure a widely shared view that the challenge of sustainable development is the reconciliation of society's development goals with the planet's environmental limits over the long term. In seeking to help meet this sustainability challenge, the multiple movements to harness science and technology for sustainability focus on the dynamic interactions between nature and society, with equal attention to how social change shapes the environment and how environmental change shapes society. These movements seek to address the essential complexity of those interactions, recognizing that understanding the individual components of nature society systems provides insufficient understanding about the behaviour of the systems themselves. They are problem driven, with the goal of creating and applying knowledge in support of decision making for sustainable development. Finally, they are grounded in the belief that for such knowledge to be truly useful it generally needs to be â€Å"coproduced† through close collaboration between scholars and practitioners. The research and applications program that has begun to emerge from these movements has been called sustainability science by the National Research Council. This Special Feature high-lights this emerging program and some of the new results it is beginning to produce. The need for sustainable development initiatives to mobilize appropriate science and technology has long been recognized. Early research on sustainable yield management of renewable resources provided the foundation for the International Union for the Conservation of Nature's seminal World Conservation Strategy, published in 1980. The case for making appropriate research and development (R&D) an integral component of sustainable development strategies was broadened by a number of international scientific organizations during the mid-1980s, promoted by the Brundtland Commission's report Our Common Future in 1987, and enshrined in the Agenda 21 action plan that emerged from the United Nations Conference on Environment and Development in 1992. Over the succeeding decade, the discussion of how S&T could contribute more effectively to sustainability intensified, involving numerous researchers, practitioners, scientific academies, and development rganizations from around the world. By the time of the World Summit on Sustainable Development, held in Johannesburg in 2002, a broadly based consensus had begun to take shape on the most important ways in which S&T has already contributed to sustainability, on what new R&D is most important, and on what stands in the way of getting it done. Many of the most valuable contributions of S&T to sustainable development predate the term itself. These range from the â€Å"mundane technologies† that have improved delivery of basic needs for sanitation and cooking, through the yield enhancing, land saving accomplishments of the international agricultural research system, to the fundamental scholarship of geographers and anthropologists on nature society interactions. In more recent times, a host of R&D efforts explicitly aimed at promoting sustainability have been launched. These extend from a rich tradition of work on energy systems and ecosystem resilience to new initiatives in industrial ecology and earth system complexity. A feel for the breadth and scope of relevant R&D now underway around the world is suggested by the rapidly growing list of entries on the virtual â€Å"Forum on Science and Technology for Sustainability†. However, much remains to be done. Perhaps the strongest message to emerge from dialogues induced by the Johannesburg Summit was that the research community needs to complement its historic role in identifying problems of sustainability with a greater willingness to join with the development and other communities to work on practical solutions to those problems. This means bringing our S&T to bear on the highest-priority goals of a sustainability transition, with those goals defined not by scientists alone but rather through a dialogue between scientists and the people engaged in the practice of â€Å"meeting human needs while conserving the earth's life support systems and reducing hunger and poverty†. At the international level, the Johannesburg Summit, building on the United Nations Millennium Declaration, has defined these priorities in terms of the so-called â€Å"WEHAB† targets for water, energy, health, agriculture, and biodiversity. A more systematic study of internationally sanctioned goals and targets for a sustainability transition, together with an evaluation of the state of reporting and assessment on progress in attaining those goals, is provided by Parris and Kates in their contribution to this Special Feature. As important as this international consensus on goals and targets may be for targeting problem-driven research in support of a sustainability transition, however, it is not sufficient. A joint workshop held by the International Council for Sciences, the Third World Academy of Science, and the Initiative on Science and Technology for Sustainability concluded that â€Å"agenda setting at the global, continental, and even national scale will miss a lot of the most important needs. The transcendent challenge is to help promote the relatively `local' (place- or enterprise-based) dialogues from which meaningful priorities can emerge, and to put in place the local support systems that will allow those priorities to be implemented†. Where such systems exist, the production of usable, place-based knowledge for promoting sustainability has been impressive indeed. The commitment of sustainability science to problem-driven agenda setting does not mean that it has been confined to â€Å"applied† research. Indeed, pursuit of practical solutions to the pressing challenges of sustainability has driven the field to tackle an array of fundamental questions. The Friibergh Workshop on Sustainability Science identified a half-dozen such core conceptual questions that have been further developed through the virtual Forum on Science and Technology for Sustainability and are beginning to appear in the context of emerging agendas in other more established fields, such as global environmental change. Examples of the new sorts of research now beginning to emerge on several of those core questions are reported elsewhere in this Special Feature: Kates and Parris on â€Å"How are long-term trends in environment and development reshaping nature–society interactions in ways relevant to sustainability†; Turner et al. on â€Å"What determines the vulnerability or resilience of the nature–society systems in particular kinds of places and for particular types of ecosystems and human livelihoods? ; and Cash et al. on â€Å"How can today's relatively independent activities of research planning, observation, assessment, and decision support be better integrated into systems for adaptive management and societal learning? † The sustainability science program is also beginning to address a range of fundamental observational and methodological challenges. For example, H.  J. Schellnhuber and his colleagues at the Potsdam Institute for Climate Impact Research have developed innovative new answers to the question â€Å"How can the dynamic interactions between nature and society—including lags and inertia—be better incorporated in emerging models and conceptualizations that integrate the Earth system, human development, and sustainability. Wolfgang Lucht, writing in the IHDP Update, summarizes current work on answering â€Å"How can today's operational systems for monitoring and reporting on environmental and social conditions be integrated or extended to provide more useful guidance for efforts to navigate a transition toward sustainability and a number of groups are calling for re-examination of national and international social account measures to include sustainability considerations. Activities to advance the sustainability science program are moving forward on a number of fronts and at scales from the global to the local. One of the more up-to-date lists of programs and projects is maintained on the Forum on Science and Technology for Sustainability. As an indication of the range of activities underway internationally, the International Council for Science, Third World Academy of Sciences, Initiative on Science and Technology for Sustainability, and other organizations have formed a Consortium for promoting a coordinated international program of research, capacity building, and applications. The Earth System Science Partnership of the Global Environmental Change Programmes has launched a series of â€Å"Joint Projects on Sustainability† focused on problems of food security, water, and carbon management. An increasing number of international science assessments for environmental protection (e. g. , the Intergovernmental Panel on Climate Change and Millennium Ecosystem Assessments) are incorporating sustainability concerns. And a rapidly expanding set of multi-stakeholder â€Å"Partnerships for Sustainable Development† are developing in the wake of the Johannesburg Summit. An even greater variety of S&T-based efforts are underway at the local, regional, and national levels around the world. The research products of some of these efforts are beginning to appear in the published literature, although many of the relatively local results remain largely unknown beyond their places of origin and application. Sustainability science is not yet an autonomous field or discipline, but rather a vibrant arena that is bringing together scholarship and practice, global and local perspectives from north and south, and disciplines across the natural and social sciences, engineering, and medicine. Its scope of core questions, criteria for quality control and membership are consequently in substantial flux and may be expected to remain so for some time. Nonetheless, as the papers included in this Special Feature are meant to suggest, something different is surely â€Å"in the air,† something that is intellectually exciting, practically compelling, and might as well be called â€Å"sustainability science. †

Fire service administration Essay Example | Topics and Well Written Essays - 250 words

Fire service administration - Essay Example Diabetes is an episodic impairment that could make a person considered disabled under ADA (Illinois Legal Aid, 2012). Therefore, the firefighter may be considered disabled due to his diabetic nature that may limit his brain functioning that make him sleep during paramedic training. The law compels the need for employers to make available â€Å"reasonable accommodation to employees with disabilities, not unless their accommodation would cause considerable problems and, or cost to the employer (U.S. Equal Employment Opportunity Commission, n.d.). In respect to the law, the department might take some steps to accommodate the firefighter. The steps include, and not limited to reallocating tasks to other employees, adjusting working schedules, providing intervallic breaks during work time, and providing medical assistance. The department can be permitted to conduct employee medical examinations to determine if employees can perform vital job functions without injuries. Further, an employee’s work contract can be suspended or terminated in cases that employees are unable to perform duties as required (Illinois Legal Aid, 2012). For example, employers may consider safety and health issues as substantial harm to the employee. In this case, the firefighter’s weight gain exposes him to cardiovascular diseases that are leading causes among fire fighters (Fahs et al., 2009). Fahs, C., Smith, L., Horn, G., Agiovlasitis, S., Rossow, L., Echols, G., Heffernan, K., & Fernhall, B., (2009). Impacts of excess body weight on arterial structure, function, and blood pressure in firefighters. The American Journal of Cardiology, 104(10):1441-5. doi:10.1016/j.amjcard.2009.07.009 Illinois Legal Aid. (2012) Disabilities Guidebook: Who Has a Disability under the ADA? Guidebook of Laws and Programs for People with Disabilities. Retrieved from

SA3 Essay Example | Topics and Well Written Essays - 750 words

SA3 - Essay Example of three children who are playing at sand and a transparent image of a woman; having a cup of coffee in her hand; is apparent on the top with a text above her head â€Å"Cannery Row/ Stay here. Play here.† There is a dark blue box at the bottom having the text, â€Å"When was the last time you had time to just watch your kids play? Come to think of it, when was the last time you joined them.† The peaceful atmosphere shown in the advertisement has a pleasant appeal for the prospective visitors. Children are looking in cheerful mood and the woman, probably a mother, with a smiling face captures the attention of audience and urges them to visit this place along with family. The advertisement has informative genre; telling and inducing prospective visitors regarding the recreational spot. The information is supplied in artistic manner coupled with emotional sentiments with reference to the paucity of time for children. The advertisement manipulates the dream of quality life with family through text as well as images. The advertisement shows only three children with an image of prosperous lady. Surprisingly, no other family or person is looking in the advertisement which means a family has full control over the facilities of the picnic resort. Moreover, it communicates that privacy of a family can be guaranteed at Cannery Row. The advertisement is basically targeted the elite class of the society as this class has sufficient purchasing power to afford the sky-rocketing rates of the resort. A poor or even middle class family cannot afford to go at Cannery Row for recreational purposes. It is not possible to communicate each and every thing in the advertisement. During the production or finalization of an ad, advertising agencies suppose the consumers have some pieces of information about the product. In the under-discussion advertisement, the ad agency took it for granted that audience knows that Cannery Row is a recreational spot. Cultural assumption of the

The Nuclear Arms race between the United States and Soviet Union Term Paper

The Nuclear Arms race between the United States and Soviet Union during Cold war - Term Paper Example Both states continued to build bigger and more bombs. The United States tested a more powerful and new weapon (hydrogen bomb) in 1952. This prompted the Soviet Union in 1953 to follow with its version (Watts 38). The key features of the Cold War were ideological rivalry where the United States sought to spread capitalism around the world while the Soviet Union sought to spread communism. The second main feature of the Cold war was rivalry over nuclear arms race between the West led by the United States and the Communist countries led by the Soviet Union. Primarily, the United States and the Soviet Union rivaled over global primacy. Arms race is described as a form of cold war whereby two or more countries are competing to gain an advantage in nuclear and/ or conventional weapons, thus causing a spiraling upward of the number and destructiveness of weapons held by either side (Doeden 17). This paper will mainly discuss the nuclear arms race between the United States and Soviet Union during Cold War. There is a consensus among historians that the Cold War was a time of sharp opposition between the capitalist United States and the communist Soviet Union and their respective allies. It stretched from the end of the Second World War until early 1990s, the end that was marked with the Soviet Union dissolution. The arms race and the so-called terror balance between these two major blocks was the primary feature of the Cold War. These two superpowers had frosty relationship, but it never escalated into open war. However, the war put its mark on the political situation in the international system during about 45 years of the Cold War (Hoffman 29). Armed conflicts in South and Central America, Asia, and Africa were in most cases heightened by the involvement of these two superpowers with one party siding with either parties of the regional or national conflicts, supporting with money and guns. Carr Watts identifies four phases of the arms

Operations People & Performance in Aldi Supermarket Essay

Operations People & Performance in Aldi Supermarket - Essay Example This paper stresses that while operating on large scale and managing to attract a large portion of consumers daily, an important issue is the determination of the right quantity of human capital required. The management has therefore the burden of evaluating and fixing the right number of employees that can be able to serve customers efficiently. The other challenge is in the capability of the business to attract and retain the best talents in the organization. TThe other major issue is the ability to motivate employees to achieve the highest possible performance through the adoption of a good reward system. This paper makes a conclusion that many characteristics of organizational culture have a very vital role in influencing the motivation and the manner employees engage in an organization. Aldi needs an organizational culture characterized by a group of employees that does not greatly share the underlying beliefs and values as well as the various aspects of the beliefs and values to constitute a weak organizational culture. This in turn will influence autonomous decision making and enhance the spirit of entrepreneurship that results to improved innovation in the organization. Aldi should motivate its employees through an efficient rewarding system both at individual and group level for better implementation of the strategy. In a condition where there are consistent rewards to an employee in Aldi, the employee will consider his conduct as normal and this will lead to high motivation as in a strong culture of the organization.

Term Paper Example | Topics and Well Written Essays - 3750 words

Term Paper Example Corporate social responsibility on the other hand can be defined as the responsibility that a Corporation has, beyond economic and legal obligations, to act ethically and to contribute in a positive way to the good of the society (Trevino &Nelson). Corporate social responsibility requires that every business organisation contribute to the good of the society in which it operates. This paper looks at whether or not the common practice of corporations making campaign contributions in hope of political and legislative favours is in line with these three values of business organisations. In America, Politicians, especially presidential candidates are sponsored by big corporations in exchange for favourable legislations if the sponsored candidates win in the elections. The funding of the political campaigns by corporations is a controversial issue; some people are of the idea that the funding of the political campaigns by politicians is in line with the law, the ethics, and the social responsibility of business organisations, while other people are of the idea that the funding of the political campaigns by corporations is against the law, the ethics, and the social responsibility guiding business organisations. This topic is quite significant because the sponsoring of political campaigns has big influence in the American politics, i.e. without the corporations sp onsoring politicians in America, many politicians in America, especially the presidential candidates would not be able to fund their campaigns. Before we explore the controversy of the funding of political campaigns by politicians, it is important to have background information regarding this topic. On the law and the funding of the political campaigns by the corporations, it is argued that since the law recognizes business corporations as persons, the business corporations have rights to influence the political process by

Comprehensive Classroom and Organization Plan Research Paper

Comprehensive Classroom and Organization Plan - Research Paper Example As such, one’s teaching philosophy also evolves as one attempts to improve in the profession. To a larger extent, one also strives to achieve personal growth. Peters (2009) quotes Stephen Brookfield (1990) on the two purposes of a teaching philosophy: personal purpose and pedagogical purpose. At a personal level, a teaching philosophy serves as a vision to remain grounded on the reasons behind what one has chosen to pursue as a career. The pedagogical purpose, on the other hand, defines the difference that one is making in a student’s life and his/her learning. A number of educational theorists have influenced my own teaching philosophy. Prominent among them are Howard Gardner, John Dewey, Paolo Freiri, and Kurt Hahn. I believe that teaching and learning have transformative powers, and for changes to happen within and without, content must always interact with the context. I make a strong point of allowing students to â€Å"learn by doing† and continuously provid ing opportunities to create a link between theory and daily situations. Furthermore, I believe learning happens in a social context and pedagogy must be inclusive with special attention to the diverse population inside the classroom. Towards implementing this philosophy, it is essential to provide careful attention to classroom management and organization. Classroom Management and Organization Plan The Rules. Dixie (2007) justifies the need for rules and routines stating that: â€Å"by providing our pupils with a system of well-defined rules, routines and sanctions you will be providing these youngsters with the security they need at this crucial stage of their lives, and in doing so, you will be providing a firm foundation for learning† (p. 19). I have adopted a less authoritative and more democratic system of establishing rules in the classroom. It stems from the desire to give students the right to feel safe, emotionally and physically, in the classroom. Furthermore, by in volving the students in the process of creating the rules, I hope to instill within them a sense of ownership of the rules established. First grade students are usually familiar with rules in school and the teacher’s role is to facilitate and ask probing questions to encourage important rules to be articulated. I find this a meaningful exercise because later in life, â€Å"they need to know how to participate in decision-making and obey with discretion so that they do not give the responsibility for their own behavior to someone else† (Lewis, 2008, p. 42). Some of the rules that students established are listed below. I facilitated to ensure that rules are stated in positive sentences [avoiding negative words, such as ‘no’, ‘not’, and ‘don’t]. (1) Always ask permission before taking someone else’s things. (2) Listen to the teacher and classmates, and wait for your chance to speak. (3) Treat others fairly and honestly. (4) Ke ep your work space clean and the whole classroom tidy. Procedures and Routines. Similar to rules, routines and procedures were created with participation from the students. It is essential to discuss the reasons behind these routines to the students. For instance, in transferring from one classroom to another during Art Class, they have to walk quietly and ensure that they have all the materials required for

Comment 3 Assignment Example | Topics and Well Written Essays - 250 words - 1

Comment 3 - Assignment Example The work gives much attention to concepts that govern appropriate data collection. It can also be noticed that the author has indicated the two main types of research as either qualitative or quantitative. The supportive facts used to strengthen the viewpoint of the author in respect of using effective communication in data collection are convincing. This is in respect of the common knowledge that oral interview or questionnaires tend to be successful on sound communication skills and proper structure. Observation as a method of data collection has also been given significant focus in regard to the need for total involvement by the researcher (Easterby-Smith, Thorpe and Jackson, 2012). Adoption of a particular methodology on choice of method for data collection and analysis serves to estimate sample population and match the objective of the study. The flow of ideas from introduction on data collection, methodology and conclusion that tackles hypothesis sheds much light on research methods to a layman. This makes this work stand out is representative of the widely used research study

Eruptive history of Mt. Etna Research Paper Example | Topics and Well Written Essays - 750 words

Eruptive history of Mt. Etna - Research Paper Example the 59th tallest world mountain (this height varies with frequent summit eruptions), Mount Etna lies above the convergent plate margin between the African plate and the Eurasian plate. It is associated with the subduction of the African plate under the Eurasian plate. It is thus the tallest active volcano in Europe and the tallest in Italy south of the Alps with an area of 1,190 kilometers squared (459 square miles) and a basal circumference of 140 square kilometers (comfortably making it the largest of all the 3 active volcanoes in Italy – almost two and a half times larger than the next largest, Mount Vesuvius. In the whole of the European-North African region, only Mount Teide in Tenerife is larger) (Coltelli, Marsella, Proietti & Scifoni, 2012). Eruptions of Mount Etna follow a variety of patterns with most occurring at the summit where there are currently five distinct craters (Northeast crater, the voragine, the Boca Nuova and the south east crater complex (2). The summit eruptions can be very dramatic and explosive but rarely threaten the inhabited areas around the volcano. Summit eruptions occurred in 2006, 2007-2008, January-April 2012 and July-October of the same year. Other eruptions take place at the flanks that have more than 300 vents which vary in size (from small holes in the ground to large craters hundreds of meters across). It is these flank eruptions that often encroach inhabited areas. Many villages and small towns lie around or on cones of past flank eruptions. Etna has had four flank eruptions since 200. These were in 2001, 2002-2003, 2004-2005 and 2008-2009. The lava type on Mount Etna is called pyroclastic flow which comprises broken fragments of rock, pumice, rocks and other materials (Coltelli, Marsel la, Proietti & Scifoni, 2012). Etna’s eruptions have been documented since 1500 BC when praetor-magmatic eruptions drove away residents of the eastern part of the island into the western end. Known eruptions on Mount Etna date far back

Skype vs AT&T Essay Example for Free

Skype vs ATT Essay 1) What are the dominant economic characteristics of the VoIP Industry? Public switch telephone networks (PSTN) charge based on minutes whereas Voice-over Internet Protocol (VoIP) charges based on data usage. VoIP services charge a flat fee and Skype actually offers free talk between Skype users. VoIP is likely to grow significantly, taking away from PTSN’s market. VoIP is also cheap to operate as the infrastructure is already there. VoIP is also considered part of the information service industry and not the telecommunication service industry giving it an advantage politically against PTSN. 2) What does the Five Forces Model reveal about the profitability of the VoIP industry? Threat of New Entrants: The threat of new entrants is high in this market. Companies like Google, Microsoft and AOL are planning to compete in the VoIP market. Threat of Substitutes: Substitute for VoIP is low. Bargaining power of Buyers: The bargaining power is moderate because of the simplicity of switching to other companies. Bargaining Power of Suppliers: The bargaining power is weak/limited because VoIP providers are widespread. Rivalry Between Existing Firms: Rivalry between firms is very high because switching costs are low and there is a lack of differentiation. 3) What are the Driving Forces in the industry? The Driving Forces in the industry are consumers’ eagerness for easy access to communication via the internet as well as the low cost of doing so, powerful substitute for telecommunications, and Skype’s costs are low and the consumer’s cost is low. 4) What are the Key Success Factors in the industry? The Key Success Factors are the ease of use which is the low cost for the users. Lower costs because both voice and data communications can run on a single network. Lastly, the continued development of PC2PC calls, videos, and file sharing. 5) Which type of strategy is Skype pursuing? The strategy that Skype is pursuing is differentiation with low-cost. Skype has easy and effective marketing and less expensive retailing and distribution. Skype to Skype calls lets you communicate between anyone at no  cost. With SkypeOut you can call any landline or mobile phone in the world at comparatively cheap local rates. Also, â€Å"SkypeIn† allows users to be reached by a traditional phone through a regular phone number. 6) What are Skype’s short-term and long-term prospects? Managing their competitors and increasing their revenue. They need to gain larger market share and standout against their competitors. They should also focus sales on a business to business side. They should be making sure that most companies, large and small, are using their application for conference calls.

Micro Cars Ltd of Sri Lanka

Micro Cars Ltd of Sri Lanka 1.0 Introduction Micro Cars Ltd was established in Sri Lanka in 1999 by the guidance of Chairman/CEO of Micro Cars Ltd Dr. Lawrence Perera with the intention of introducing (manufacturing) low cost but high quality vehicles for the county. The intention became reality with the launch of their first car in 2003 which was well recognize and accepted by the society due to lots of hard efforts on Research Development that put-in over many years to make the company dream reality and in the later stages Micro Cars Ltd positioned as National Car Manufacturer where they earned the patent for small city cars too. Further with the aim of growing and expanding the businesses, Micro Cars Ltd came up with different type of attractive vehicles which some are purely manufactured in Sri Lanka and others which are assembled in Sri Lanka with the same intention that they had earlier, which is manufacturing low cost but high quality vehicles for the county. So when looking at the types of the vehicles which Micro introduced Tractors, Trucks, Light Trucks, Buses, MPVs, SUVs and Cars can be considered. Out of those product types the SUV segment was the really attracted segment by the most of the people in Sri Lanka where the Micro Rexton II was a hit product in that SUV segment where it created threat for other average SUVs in the market due to its less price (but high quality) compared with the other SUVs that manufactured by the leading SUV makers in the world like Mitsubishi, Hyundai etc. Further the government of Sri Lanka also gave great support to this company as it is a purely Sri Lankan venture and government in a position to buy more vehicles from Micro Cars Ltd for government needs and it also resulted in increasing the profits of Micro Cars Ltd. As the demand goes up for the Micro Rexton II they increased their production to match with the demand and also with the intention of entering into the Asian markets. For that they expand their workshop areas and recruited more employees and let the employees work on shift basis like one set of people on day and the other set at night. So with the consideration of the previous track record or the milestones of the Micro Cars Ltd, the company it self in a position to consider on expanding their business to Singapore by exporting the Micro Rexton II with the intention of targeting it to the middle-upper class in the Singapore due to many potential factors in relation to the conditions of Singapore and also with the hope of competing with other average SUV in Singapore due to the less price of the Micro Rexton II. Therefore in order to find out the viability of exporting Micro Rexton II to Singapore a marketing audit will be carries out where it helps to get an idea about the different market conditions in the competitive market and its potentials where it give clear view about both positive and negative aspects like whether it will be survive or not. So from there, Micro Cars Ltd can decide whether to expand to Singapore or not. Furthermore it also necessary to conduct Marketing Plan where it support to overcome the negatives that occurred in the marketing audit for the purpose of maximizing profits with the inclusive of some areas like promotional mix, budgets, profit/loss statement and etc. 2.0 The Product Micro Cars Ltd is the only pure Sri Lankan automobile company in Sri Lanka that goes on continues improvement from the day it starts with increasing of its profits while making the public more satisfy by offering certifiable solutions to the traveling needs of majority of middle-upper class Sri Lankans. Along with their success in the Sri Lankan market their next plan is to enter into the Singapore automobile market by offering their most hit product in their history Micro Rexton II. Actually earlier the name Rexton was origin from SsangYong Motors in Korea and later they made strategic alliance with capital investment of Mercedes-Benz AG to support Engine Transmission technologies. When the time goes on Ssang Yong SUV were introduce directly to Sri Lankan from Korea by Ssang Yong Motors as Ssang Yong Rexton which is the older version without any collaboration with a Sri Lankan venture. Anyway the older version was not that much popular and it was failed in Sri Lanka due to some uncontrollable factors such as customer mind set that having on the Korean vehicles. But later Micro Cars Ltd made joint-hands with the Ssang Yong Motors Korea for the introduction of the Rexton II (newly version of Rexton) which was assembled locally in Micro Cars Ltd workshop. In relation to the stage of the product life cycle of the Micro Rexton II, it is in growth stage in Sri Lanka. But when considering on the situation in Singapore the other SUV already in the market are in the maturity stage. So as a result of that this will be a good advantage for Micro Cars Ltd to enter into the Singapore market to change the current stage of PLC. 2.1 Evaluate the product as an innovation as it is perceived by the intended market Basically this is the first time that the Micro Cars Ltd is expanding their businesses out of their boundaries. No matter whether Micro was making huge profits in the local market, but it can get negatively effected in foreign markets as the conditions are not the same as locally which means the competition getting differ from country to country. So it can be risky up-to some extent due to the huge competition that getting to this newly product from major SUV automakers of the world. With regard to the relative advantage of the Micro Rexton II over the other competitors, the SUV users can perceive the same advantages, benefits and features that available in other average SUVs in the Micro Rexton II as well. But all the things are not for high price like other competition brands but at reasonable price which is lower than the competitive SUVs. Also considering on the fuel consumptions with other brands Micro Rexton II is more fuel efficient SUV with Diesel engine. But most of other SUVs are not in much fuel efficient as those are with Petrol engines. (Other competitive SUVs are available in Diesel engines too, but price is even higher than the standard petrol SUV prices.) The unique design will give more prestigious outlook for the vehicle than other brands do. Also its more compatible to the Asians and their beliefs as most of Asians prefer their own country manufactured vehicles or vehicles that manufactures within their region. In relation to the complexity, theres no requirement to have special skills to drive Micro Rexton II as it is the same way of driving other SUVs. Further theres another advantage which is the Micro Rexton II can be purchased with minimum risk as it is recognize and certified SUV in Asia. The observability of this product is high. Because you dont need to educate to feel or experience the benefits of the SUV. One you inside in it, thats all you need and you can feel the difference of smooth driving. 2.2 Major problems and resistances to product acceptance based on the preceding evaluation. Relative advantage Quality and the condition of the Micro Rexton II is in competitive position compared with other competitive SUVs. But the price of it is lower than the other competitive brands. Compatibility Micro Rexton II is really compatible to the Singapore and with Asian atmosphere as the SUV is from the same region. Complexity Actually its the same way that we have to follow to use (drive) the Rexton II and there no any special skills required as it very easy to drive with automatic transmission. Trialability Basically this can be purchases with minimum economic risk in relation to the other brand and also the market value or the used value is at acceptable range. Observability actually you dont have to be educating to feel the features of the Rexton II. Because once you got into it, then you get to feel it automatically. 3.0 The Market 3.1.1 Geographical regions Singapore is one of the best well-developed country in the world as well as in the region with well managed stable economy. It covered by Malaysia from one side and Indonesia from the other side where 50% lands are assumed as urban areas while the remaining part have reserved for plantations and other purposes. The people who live their also experiencing good standard life with majority of acceptable income. 3.1.2 Forms of transportation and communication available in that region Transportation Transportation is one of the main component for each and every country no matter whether it is non-developed, developing or developed country. Because its very important aspect for all countries to move from place to another or to send some stuff from one location to another and it will be mode of easy access to different location where which connects boundaries. Considering the conditions of Singapore in relation to the transportation aspects it is the county that own one of the rich transportation systems in the region. As a result of that, the people from all around the world use Singapore as an easy access place and where they also use Singapore as transit place. The types of transportation that available in Singapore as follows. Road transportation Actually the on-ground transportation or the road transportation is the most common cheapest mode transportation method that available all around the world even in the poor countries as well. But in relation to the situation in Singapore this common method is using in very advance manner where they own some expressways that length 150 Km and other A-class roads. Basically these 3262 Kms are connecting the Singapore from all around. All the busses, cars including taxies and other ground vehicles are got to use this method. Rail Transport Mainly the rail transportation in Singapore can be classified into two segments such as Mass rapid transit (MRT) and Light rail transit (LRT) which totally consist of 138.2 Km. The mass rapid transit (MRT) is currently running as four line transportation system with total length of 118.6 Km with the collection of 70 stations. Further the remaining light rail transit (LRT) is having 14 stations with length of 19.6 Km. Ports and Harbors There are totally 8 ports in Singapore and most of the ports which is 7 ports are handling by the PSA International which earlier names as Port of Singapore Authority. Further Singapore is well knows for worlds busiest port â€Å"Jurong† which handled 1.04 billion tons per year. (Appendix 2) Air Transportation In relation to aviation industry Singapore is assumed as aviation hub by civil aviation authority of Singapore where relatively they names the Singapore â€Å"Changi† airport as the air-hub. Further there are 5 air bases in Singapore and also five airlines are currently operating in Singapore leading by the Singapore Airlines where it connects 70 cities around the world. Especially the â€Å"Changi† airport is consisting with 4 terminals with ability of handling 64 million people each year. Communication As stated before Singapore is a well developed country in most areas and they are very rich in technology wise too. Because most of the technological aspects are born or available in Singapore and all our minds goes to Singapore if we talks about some technological aspect like mobile phone or gaming item. Thats because of the picture that they have buildup in technological perspective over the past years. So due the advancement or richness of the technology they are also armed up with communication aspects too as there are direct linkage between the technology and the communication. Because some times we cannot even have the word communication without the technology. So with regard to the communication methods in Singapore following items can be considered. Telephones Singapore is one of the best telecommunication providers in the world including SingTel and the Singapore Telecom. Currently they are running with1.857 millions fixed lines. Recently their facilitating their services in excellent manner by adding numerous additional options to their services. Payphones (Public phone booths) Basically payphones can be classified into to such a card-operated phones and coin-operated phones. Both local and international call can be taken with the use of card-operated phones but only the local calls can be taken by using the coin operated phones. Mostly these booths are located in busiest public places like railway stations and bus stops. Mobile phones This is the most convenient and common communication method in a country like Singapore due to its technological advancement and richness. Not only in Singapore but also in many countries around the world are use to have it or more comfortable with it because of the regular use of it. Further the mobile phone usage is very rich in Singapore where the mobile phone services such as 3G, mobile internet and etc are handling by SingTel or M1. Internet Internet also same as the mobile phones where it also frequently use by majority of people in developed countries for their different kind of expectations like business needs, entertainment needs , educations needs and etc. Actually Singapore is the most wired location in Asia. As same as mobile service providers, there mainly three internet service providers in Singapore leading by the SingNet. Broadcasting In relation to the broadcasting in Singapore all the media station both Television and Radio are owned by the government. All the 7 television channels and 14 Radio channels are operating by the MediaCorp. In addition to that it also available cable TV and IPTV facility too. Postal Services This can be considered as one of the oldest communication methods of delivering stuffs. The authority for these services in Singapore is Singapore post Pvt Ltd where it handles wide range of postal network, postal agents and stamp vendors. 3.1.3 Consumer buying habits Consumer buying habits is very important factor to be considered in international marketing as the consumer behavior is differing from market to market and also from country to country as well. So identifying different behavior of the different customers will be vital. Because then only the company will be able to deal with them positively in the aim of achieving advantages to the company as the company can come up with different strategies to handle the different people in different manner in a way that satisfy both the customer and the company too. So in relation to the product-use patterns in Singapore it depend on the type of the product like whether its a FMCG (fast moving consumer good) or whether its luxurious product. Normally they are using FMCGs on daily basis for their regular needs while they use their luxurious goods occasionally. But sometimes our product like Micro Rexton II can be use occasionally and for the daily purposes as well due to its reliability factors. With regard to the product features preferences, the FMCG products are prefer by most of the people in Singapore and they tend to buy those in multiple packs. With regard to the luxurious product, majority of them tend to go for new models periodically. So as we are considering on our proposed product the Micro Rexton II, it will be a luxurious product. So the people in Singapore tend to use this or likes to experience it due to its attractive unique design and other considerable factors like fuel efficiency and the price affordability. The shopping habits also may differ according to the location. But in Singapore lots of goods are available under one roof. But a product like automobile wont be able to find in common places. Normally those are located in specialized attracted places like showrooms. So we Micro cars Ltd also located the newly Micro Rexton II in our showroom in Singapore which named as Micro Cars International (Pvt)Ltd a fully owned subsidiary of the mother company in Sri Lanka and also fully coordination by Micro Cars Ltd in Sri Lanka. 3.1.4 Distribution of the product Micro Cars International (Pvt) Ltd is mainly targeting on the end consumers in Singapore that falling under middle-upper class. Basically the business/operations in the Singapore is mostly handle by the mother company Micro Cars Ltd. But due to some factors like less knowledge about ruling, taxing, clearing and other kind of local procedures, we Micro Cars Ltd appoint an agent for Micro Cars International (Pvt) Ltd to get things done in Singapore such as some tasks like vehicle clearing from the ports, taxation, registration and etc behalf of Micro Cars International (Pvt) Ltd in Singapore. But all the important work that affect on the operations or the core value of the business of Micro Cars International (Pvt) Ltd will directly handle by mother company Micro Cars Ltd and with supportiveness of the appointed agent. Considering on the distribution channel Micro Cars International (Pvt) Ltd is not much engage in distributing it in Singapore as it is not FMCG product but a luxurious p roduct. Because people who needs it will come for an inspection and we are inviting them to come and inspect it in our showroom in Singapore. 3.1.5 Advertising and promotion Advertising and promotion should be there in the action to achieve the customer awareness towards the product. The usage of the different advertising and promotional tools may depend on the type of the product. So as the Micro Rexton II is targeting on the end consumers we directly communicate to the end consumers through our advertisements and other promotional campaigns. With regard to the advertising methods that can be use to market Micro Rexton II we can advertise in some electronic medias like TV and internet. Further with the print media it can be publish on automobile magazines and sports magazines. Also in the promotional methods it can propose to give basic first free service for fist 100 customers. In addition to that we are expecting take part in the trade shows and automotive shows by displaying their newly Micro Rexton II. 3.1.6 Pricing strategy Customary mark-ups The customary mark-ups will be depend on expectation of the company which means will depend on the amount that they want to earn from each unit. So Micro cars Ltd also having different mark-ups depending on the project where it will differ from project to project depending on its nature and the expectations. According to this project of exporting Micro Rexton II Micro Cars Ltd will keep 23.5%. 3.2 Relative competitors to Micro Rexton II in Singapore There will be huge competition for Micro Rexton II in Singapore at the initial stage of their expanding procedure that will come-in from the other average SUV makers in the world such as Mitsubishi, Nissan, Hyundai and Suzuki. The in detail information or the comparison between each mentioned competitors as follows. Competitors products as follows. Make Model Mitsubishi Outlander Nissan X-TRAIL Hyundai SantaFe Suzuki Grand Vitara The features of the all above models can be seen at the appendix 3. Competitors prices are as follows Make Model Price (USD) Mitsubishi Outlander 92000 Nissan X-TRAIL 100000 Hyundai SantaFe 78000 Suzuki Grand Vitara 87000 When we considering about the advertising and promotional methods, all these companies are in the aim of providing luxurious products to the market. So as a result of that majority of the competitors are using general advertising and promotional methods which some advertising methods such as TV advertisements, internet advertisement, bill boards, magazines while using discounting programs and trade show promotions as promotional methods. Further with regard to their distribution channels most of them are doing their businesses through their agents in Singapore where the agents have the full right to handle most of operations within the country. 3.3 Government participation in the marketplace Development or the growth of a any kind of company can be achieve easily up-to some extent, if the government of that specific country is supporting on the operation by giving lots of benefits from the government side. Further especially in the international businesses, basically there will be minimum of two countries engage in that process to get some thing (goods or services) into the country (importing) or giving it out from the country (exporting). So if the both governments are in positive mode to help on these to gain advantages for both countries, then it will be a really good push for a company to operate there businesses in overseas with less obstacles. In addition to that there should be procedure that should follow by each and every company who enters to the Singapore for their ventures. Some of those briefly explained regulations are as follows. Any company will come to a conclusion whether to expand their businesses to overseas or not, by looking at the results that they gain through their different studies that they done in relation to specific industry where they hoping to expand. So by following that procedure Micro Cars Ltd has decided to expand their businesses to Singapore by introducing their unique product Micro Rexton II to the Singapore market through Micro Cars International (Pvt) Ltd especially to the people in middle-upper class who tend to use average SUVs. So initially they need to register their business (Micro Cars International (Pvt) Ltd) as a company under the required authority in Singapore which named as â€Å"Accounting and Corporate Regulatory Authority of Singapor (ACRA)†. Then they need to active their custom accounts under the Singapore customs for relevant monitoring and other processes of the customs authority. Further they will be able to get a special license (if required) for their own tax benefits in Singapore after complete understanding and finalizing negotiations between the two governments. Then there will be tax benefits for product (Micro Rexton II) under this project in Singapore and the government of Sri Lanka can offer some reasonable tax releases for Singapore projects in Sri Lanka. In relation to this matter the government of Singapore comes to understanding with the Sri Lankan government to charge 10% of custom tax in Singapore instead of charging 20% while having 2% GST instead of having 7%. Additionally as mentioned in the earlier stages, the government of Sri Lanka is always behind the Micro Cars Ltd and their proposed subsidiary {Micro Cars International (Pvt) Ltd} by giving them the maximum support and benefits that can offer by the government side due to the nationality atmosphere of the company as the company is fully localize venture where the money will never run out of the county. Especially on that way the government of Sri Lanka will never charge any tax on this project which is exporting the Micro Rexton II to Singapore. So due to the tax benefits that the Micro Cars Ltd getting from the both government for their export they will be able to offer Micro Rexton II at really affordable price to the Singapore market which will be big headache for other SUV competitors in Singapore. PART Two Preliminary Marketing Plan Executive summary The preliminary marketing plan is the main part of this report where it covers major areas of the expansion process such as promotional mix, distribution, price determinations and the budgets. Basically it start with the main objectives that has targeted on specific target market of middle-upper class in the aim of creating brand awareness by fulfilling the stylish traveling needs of the people in Singapore. The usage of promotion mix is in good stands in relation to operations where the company interest in using such media tools like electronic media for TV advertisements, internet advisements and for the electronic bill boards while they tend to use print media like news papers, magazines and billboards. Further it also interest in personnel selling where they specifically targeting on the corporate customers. In addition to that they are focusing in participating for trade shows by displaying their vehicle too. The transportation between two countries will be done by the sea transportation method where it starts from Colombo port to the destination port â€Å"Jurong† in Singapore. There are special document to be shown at the destination port such as Exhaust emission test report, Windscreen test report, Vehicle data card, Vehicle registration documents and Manufactures letter to confirm the date of manufacture as this is an automobile transportation and these document are in addition to the general documents such as bill of lading, dock receipt, commercial invoice and statement of origin. Basically all the important operations handle by the special internal management team which appointed by the mother company and additionally the company has appointed an agent for the purpose of handling localize tasks. Regarding the taxes in Singapore perspective the government of Singapore along with Singapore customs charge 10% custom duties based on the value of the product while they charge 2% GST based on CIF value. Regarding the payment methods, the company focus is to go with consignment method which will be an advantage for Micro Cars International (Pvt) Ltd. According to the current position of the company they are well establish and strong in their productions, financial, marketing and etc. 4.0 Preliminary Marketing Plan 4.1 Marketing Objectives Most of the SUVs in Singapore are highly expensive and augmented. But demand has not gone down over the past few years even its expensive, therefore presenting extensively edge SUV will create more demand to Micro Rexton II due to its comparably low price, economies of scale and low labor cost. Current social situation and demand for products in Singapore is vastly attached with fashion and new trend and therefore the social demand will fulfill with the latest edge design of the Micro Rexton II. One of the other objectives is to creating a higher amount of customer benefit markup compared to other competitors. Expand the brand awareness through out the world using a country like Singapore will be ideal as it known as a travelers paradise and a business hub. Achieve more benefits from a country like Singapore, where it provides more benefits to private business sector of the country meanwhile they getting their own benefits. Target Market Unlikely in Sri Lanka, gender will not play a big role when buying a vehicle in a country like Singapore due to their westernization cultural influences and the level of educated people. Therefore promoting even a SUV will not limited to males but will reach every extent possible. After undergoing several researchers studies it is decided to promote Micro Rexton II to middle-upper income earners in the Singapore. Main assumption to target specially to that particular group is that, it is expected that to those income earners perceive this product as a value for money product. Because buying diesel consumption SUV is perceived as a very prestigious behavior. Even though target market consists of the customers who are affordable to the product, Micro Cars Ltd thinks on future potential customers as well. Expected sales and profits Basically this will depend on the ability of capturing the market and how its capture the market especially in a country like Singapore where in a situation that a huge competition among SUV makers going on. Also it depend on how the Micro Rexton II will promote itself to the market and how it can exceed the others competitors promoting patterns in order to get more concerns of the people towards Micro Rexton II. Capturing the customers at the very fist stage is not enough but need to keep it continuously. So based on the findings that we made through our studies we expect that there will be 200 units of sales per year and expecting USD 20 millions profit. Market penetration and coverage As Micro Cars International (Pvt) Ltd planning to establish their showroom in the capital city of Singapore, it will be much convenient for them to start and continue the marketing process. As most of the merchandising activities are centralized to the capital city, creating the initial demand and maintaining would be benefited from the location advantage. In order to penetrate the market extensive analysis of existing competitors and their core competencies are highly required. Because capturing the market in a highly competitive environment would be very difficult and competitive. Therefore well planned designs and quality control tools also will play a major role when penetrating the market. 4.2 Product adaptation or modification This is an exclusive product where that the new version of the Rexton which is named as Micro Rexton II was only available in Sri Lanka but no anywhere else. Because the appearance and the other relative stuff of the Rexton II is completely different from the earlier Rexton which is available all around the world. That is because, its totally assembled in Sri Lanka with locally manufactured items where only the engine and the transmission bringing from Korea. So we can assume Rexton II as a unique product that available in Sri Lanka. Basically the main advantage to Micro Cars Ltd is the price advantage that they can gain in Singapore markets as the Micro Rexton II can be offered at fewer prices compared to the other average SUV in the specific range. Also most of the parts of the Micro Rexton II such as body of the vehicle, mirrors, seats, and rubber components including the tires are fully manufactured in Sri Lanka and further they are hoping to add/replace more locally manufactured components to it in order to get more revenue for the country. The features and the specification of the Micro Rexton II can be seen in appendix 4. 4.3 Promotion mix In relation to the exportation of Micro Rexton II to Singapore an extensive promotional campaign will be conduct in order to capture the specific target market in the aim of increasing demand by conveying the benefits of this new Micro Rexton II to the customers. 4.3.1 Advertising The objectives of this advertising campaign will be to create awareness of the people and to make them more attractive by conducting creative methods. Media mix There are many types of advertising methods available in the industry, but all are not relevant to each and every product or service