Article 370

ARTICLE 370: LAWS AND POLITICS While the Constitution recognises in Article 370 the special status of Jammu and Kashmir, the Central Government's policies since 1953 have totally undermined its autonomy. Senior lawyer and political analyst A. G. NOORANI discusses both aspects and suggests a way out of the mess. â€Å"I say with all respect to our Constitution that it just does not matter what your Constitution says; if the people of Kashmir do not want it, it will not go there. Because what is the alternative? The alternative is compulsion and coercion†¦ â€Å"We have fought the good fight about Kashmir on the field of battle†¦ (and) †¦ in many a chancellery of the world and in the United Nations, but, above all, we have fought this fight in the hearts and minds of men and women of that State of Jammu and Kashmir. Because, ultimately – I say this with all deference to this Parliament – the decision will be made in the hearts and minds of the men and wom en of Kashmir; neither in this Parliament, nor in the United Nations nor by anybody else,† Jawaharlal N ehru said in the Lok Sabha on June 26 and August 7, 1952. Selected works of Jawaharlal Nehru, Vol. 18, p. 418 and vol. 19 pp. 295-6, respectively. â€Å"From 1953 to 1975, Chief Ministers of that State had been nominees of Delhi. Their appointment to that post was legitimised by the holding of farcical and totally rigged elections in which the Congress party led by Delhi's nominee was elected by huge majorities. † – This authoritative description of a blot on our record which most overlook was written by B. K. Nehru, who was Governor of Kashmir from 1981 to 1984, in his memoirs published in 1997 (Nice Guys Finish Second; pp. 14-5). THOSE who cavil at Article 370 of the Indian Constitution and the â€Å"special status† of Kashmir constitutionally ought to remember the â€Å"special† treatment meted out to it politically. Which other State has been subjected to such debasement an d humiliation? And, why was this done? It was because New Delhi had second thoughts on Article 370. It could not be abrogated legally. It was reduced to a husk through political fraud and constitutional abuse. The current debate is much more than about restoration of Article 370 by erasing the distortions. It is about redressing a moral wrong. The United Front government's minimum programme, published on June 5, 1996, said â€Å"respecting Article 370 of the Constitution as well as the wishes of the people, the problems of Jammu and Kashmir will be resolved through giving the people of that State t he maximum degree of autonomy. † Constitutional abuse accompanied political fraud. Article 370 was intended to guarantee Kashmir's autonomy. On December 4, 1964, Union Home Minister G. L. Nanda said it would be used to serve as â€Å"a tunnel (sic. in the wall† in order to increase the Cent re's power. The State was put in a status inferior to that of other States. One illustration suffices to demonstrate that. Parliament had to amend the Constitution four times, by means of the 59th, 64th, 67th and 68th Constitution Amendments, to extend the President's Rule imposed in Punjab on May 11, 1987. For the State of Jammu and Kashmir the same result was accomplished, from 1990 to 199 6, by mere executive orders under Article 370. Another gross case illustrates the capacity for abuse. On July 30, 1986, the President made an order under Article 370, extending to Kashmir Article 249 of the Constitution in order to empower Parliament to legislate even on a matter in the State List on the strength of a Rajya Sabha resolution. â€Å"Concurrence† to this was given by the Centre's own appointee, Governor Jagmohan. G. A. Lone, a former Secretary, Law and Parliamentary Affairs, to the State Government described in Kashmir Times (April 20 , 1995) how the â€Å"manipulation† was done â€Å"in a single day† against the Law Secretary's advice and â€Å"in the absence of a Council of Ministers. The Nehru-Abdullah Agreement in July 1952 (â€Å"the Delhi Agreement†) confirmed that â€Å"the residuary powers of legislation† (on matters not mentioned in the State List or the Concurrent List), which Article 248 and Entry 97 (Union List) confer on the Union, w ill not apply to Kashmir. The order of 1986 purported to apply to the State Article 249, which empowers Parliament to legislate even on a matter in the State List if a Rajya Sabha resolution so authorises it by a two-thirds vote. But it so amended Article 249 in its application to Kashmir as in effect to apply Article 248 instead – â€Å"any matter specified in the resolution, being a matter which is not enumerated in the Union List or in the Concurrent List. † The Union thus acquired the power to legislate not only on all matters in the State List, but others not mentioned in the Union List or the Concurrent List – the residuary power. In relation to other States, an amendment to the Constitution would require a two-thirds vote by both Houses of Parliament plus ratification by the States (Article 368). For Kashmir, executive orders have sufficed since 1953 and can continue till Doomsday. â€Å"Nowhere else, as far as I can see, is there any provision author ising the executive government to make amendments in the Constitution,† President Rajendra Prasad pointed out to Prime Minister Nehru on September 6, 1952. Nowhere else, in the world, indeed. Is this the state of things we wish to perpetuate? Uniquely Ka shmir negotiated the terms of its membership of the Union for five months. Article 370 was adopted by the Constituent Assembly as a result of those parleys. YET, all hell broke loose when the State Assembly adopted, on June 26, a resolution recording its acceptance of the report of the State Autonomy Committee (the Report) and asked â€Å"the Union Government and the Government of Jammu and Kashmir to take positi ve and effective steps for the implementation of the same. † On July 4, the Union Cabinet said that the resolution was â€Å"unacceptable†¦ would set the clock back and reverse the natural process of harmonising the aspirations of the people of Jammu & Kashmi r with the integrity of the State† – a patent falsehood, as everyone knows. The State's Law Minister, P. L. Handoo, said on June 26 that the people â€Å"want nothing more than what they had in 1953. † Overworked metaphors (about the clock or the waters of the Jhelum which flowed since) do not answer two crucial questions: Can lapse of time sanctify patent constitutional abuse? Can it supply legislative competence? If Parliament has legislated over the States on a matter on which it had no power to legislate, under the Constitution, it would be a nullity. Especially if the State's people have been protesting meanwhile and their voice was stifled through rigged elections. Disapproval of Chief Minister Farooq Abdullah's opportunist politics should not blind one to the constitutional issues. The State's Finance Minister, Abdul Rahim Rather, a moving spirit behind the Report, resents suggestions of political timing. The repo rt was placed before the Assembly on April 13, 1999. The State Cabinet endorsed its recommendations and decided last April to convene a special session of the Assembly to discuss it. The Government of India was â€Å"once again requested to set up a ministeri al committee in order to initiate a dialogue on the report. â€Å" It provides a comprehensive survey of constitutional developments, which is useful in itself for its documentation. It lists 42 orders under Article 370 and gives the following opinion: â€Å"Not all these orders can be objected to. For instance, none can obj ect to provisions for direct elections to Parliament in 1966†¦ It is the principle that matters. Constitutional limits are there to be respected, not violated. † The ruler of Jammu and Kashmir acceded to India by an Instrument of Accession on October 26, 1947 in respect of only three subjects – defence, foreign affairs and communications. A schedule listed precisely 16 topics under these heads plus four others (e lections to Union legislature and the like). Clause 5 said that the Instrument could not be altered without the State's consent. Clause 7 read: â€Å"Nothing in this Instrument shall be deemed to commit me in any way to acceptance of any future Constitution of India or fetter my discretion to enter into arrangements with the Government of India under any such future Constitution. † Kashmir was then governed internally by its own Constitution of 1939. The Maharaja made an Order on October 30, 1947 appointing Sheikh Abdullah the Head of the Emergency Administration, replacing it, on March 5, 1948, with an Interim Government with the Sheikh as Prime Minister. It was enjoined to convene a National Assembly â€Å"to frame a Constitution† for the State. Negotiations were held on May 15 and 16, 1949 at Vallabhbhai Patel's residence in New Delhi on Kashmir's future set-up. Nehru and Abdullah were present. Foremost among the topics were â€Å"the framing of a Constitution for the State† and â€Å"the subjects in res pect of which the State should accede to the Union of India. On the first, Nehru recorded in a letter to the Sheikh (on May 18) that both Patel and he agreed that it was a matter for the State's Constituent Assembly. â€Å"In regard to (ii) the Jammu and Kas hmir State now stands acceded to the Indian Union in respect of three subjects; namely, foreign affairs, defence and communications. It will be for the Con stituent Assembly of the State when convened, to determine in respect of which other subjects the State may accede† (emphasis added, throughout). Article 370 embodies this basic principle which was reiterated throughout (S. W. J. N. Vol. 11; p. 12). On June 16, 1949, Sheikh Abdullah, Mirza Mammad Afzal Beg, Maulana Mohammed Saeed Masoodi and Moti Ram Bagda joined the Constituent Assembly of India. Negotiations began in earnest on Article 370 (Article 306. A in the draft). N. Gopalaswamy Ayyangar tri ed to reconcile the differences between Patel and Abdullah. A text, agreed on October 16, was moved in the Constituent Assembly the next day, unilaterally altered by Ayyangar. A trivial change,† as he admitted in a letter to the Sheikh on October 18. Pa tel confirmed it to Nehru on November 3 on his return from the United States. Beg had withdrawn his amendment after the accord. Abdullah and he were in the lobby, and rushed to the House when they learnt of the change. In its original form the draft woul d have made the Sheikh's ouster in 1953 impossible. ARTICLE 370 embodies six special provisions for Jammu and Kashmir. First , it exempted the State from the provisions of the Constitution providing for the governance of the States. Jammu and Kashmir was allowed to have its own Constitution within the Indi an Union. Second, Parliament's legislative power over the State was restricted to three subjects – defence, external affairs and communications. The President could extend to it other provisions of the Constitution to provide a constitutional framework if they related to the matters specified in the Instrument of Accession. For this, only â€Å"consultation† with the State government was required since the State had already accepted them by the Instrument. But, third, if other â€Å"constitutional† provisions or other Union powers were to be extended to Kashmir, the prior â€Å"concurrence† of the State government was required. The fourth feature is that that concurrence was provisional. It had to be ratified by the State's Constituent Assembly. Article 370(2) says clearly: â€Å"If the concurrence of the Government of the State†¦ be given before the Constituent Assembly for the pu rpose of framing the Constitution of the State is convened, it shall be placed before such Assembly for such decision as it may take thereon. â€Å" The fifth feature is that the State government's authority to give the â€Å"concurrence† lasts only till the State's Constituent Assembly is â€Å"convened†. It is an â€Å"interim† power. Once the Constituent Assembly met, the State government could not give its own â€Å"concurrence†. Still less, after the Assembly met and dispersed. Moreover, the President cannot exercise his power to extend the Indian Constitution to Kashmir indefinitely. The power has to stop at the point the State's Constituent Assembly draft ed the State's Constitution and decided finally what additional subjects to confer on the Union, and what other rovisions of the Constitution of India it should get extended to the State, rather than having their counterparts embodied in the State Const itution itself. Once the State's Constituent Assembly had finalised the scheme and dispersed, the President's extending powers ended completely. The sixth special feature, the last step in the p rocess, is that Article 370(3) empowers the President to make an Order abrogating or amending it. But for this also â€Å"the recommendation† of the State's Constituent Assembly â€Å"shall be necessary before the President issues such a notification†. Article 370 cannot be abrogated or amended by recourse to the amending provisions of the Constitution which apply to all the other States; namely, Article 368. For, in relation to Kashmir, Article 368 has a proviso which says that no constitutional amend ment â€Å"shall have effect in relation to the State of Jammu and Kashmir† unless applied by Order of the President under Article 370. That requires the concurrence of the State's government and ratification by its Constituent Assembly. Jammu and Kashmir is mentioned among the States of the Union in the First Schedule as Article 1 (2) requires. But Article 370 (1) (c) says: â€Å"The provisions of Article 1 and of this Article shall apply in relation to that State†. Article 1 is thus appl ied to the State through Article 370. What would be the effect of its abrogation, as the Bharatiya Janata Party demands? Ayyangar's exposition of Article 370 in the Constituent Assembly on October 17, 1949 is authoritative. â€Å"We have also agreed that the will of the people through the instrument of the Constituent Assembly will determine the Constitution of the State as wel l as the sphere of Union jurisdiction over the State†¦ You will remember that several of these clauses provide for the concurrence of the Government of Jammu and Kashmir State. Now, these relate particularly to matters which are not mentioned in the Ins trument of Accession, and it is one of our commitments to the people and Government of Kashmir that no such additions should be made except with the consent of the Constituent Assembly which may be called in the State for the purpose of framing its Co nstitution. â€Å" Ayyangar explained that â€Å"the provision is made that when the Constituent Assembly of the State has met and taken its decision both on the Constitution for the State and on the range of federal jurisdiction over the State, the President may, on the recomm endation of that Constituent Assembly, issue an Order that this Article 306 (370 in the draft) shall either cease to be operative, or shall be operative only subject to such exceptions and modifications as may be specified by him. But before he issued an y order of that kind, the recommendation of the Constituent Assembly will be a condition precedent. THE HINDU PHOTO LIBRARY Prime Minister Jawaharlal Nehru with Sheikh Abdullah. This unique process of Presidential Orders altering constitutional provisions by a mere executive order ends with the final decision of the State's Constituent Assembly. Ayyangar repeatedly said that the State government's concurrence alone will not do. â€Å"That concurrence should be placed before th e Constituent Assembly when it meets and the Constituent Assembly may take whatever decisions it likes on those matters. † (Constituent Assembly Debates; Vol. 8; pp. 424-427). In 1949, no one knew when Kashmir's Constituent Assembly would be elected. Ayyangar therefore said: â€Å"The idea is that even before the Constituent Assembly meets, it may be necessary†¦ that certain items which are not included in the Instrument of Access ion would be appropriately added to that list in the Instrument†¦ and as this may happen before the Constituent Assembly meets, the only authority from whom we can get consent for the addition is the Government of the State. † This was explicitly only for that interim period. Article 370 (1) (b) is clear. The power of Parliament to make laws for the said State shall be limited to† (1) matters in the Union and Concurrent Lists corresponding to the broad heads specified in the Instrument of Accession â€Å"and (ii) such other matte rs in the said Lists as, with the concurrence of the Government of the State the President may by Order specify†. An Explanation defined â€Å"the Government of the Stateâ € . Similar â€Å"concurrence† was required when extending provisions regarding Union instituti ons beyond the agreed ones. But Article 370 (2) stipulated clearly that if that concurrence is given â€Å"before the Constituent Assembly†¦ s convened, it shall be placed before such Assembly for such decision as it may take thereon†. Once Kashmir's Constituent Assembly was â€Å"convened† on November 5, 1951, the State Government lost all authority to accord its â€Å"concurrence† to the Union. With the Assembly's dispersal on November 17, 1956, after adopting the Constitution of Jammu and Kas hmir, vanished the only authority which alone could cede: (a) more powers to the Union and (b) accept Union institutions other than those specified in the Instrument of Accession. All additions to Union powers since then are unconstitutional. This unders tanding informed decisions – right until 1957. THE Constituent Assembly of India adopted the Constitution on November 26, 1949. A day earlier, the ruler of Kashmir made a Proclamation declaring that it â€Å"shall in so far as it is applicable to the State of Jammu and Kashmir, govern the constitutional r elationships between this State and the contemplated Union of India†. Article 370 is more than a provision of that solemn document. It is also a sacred compact with the State. On January 26, 1950, the President made his first Order under Article 370, extending specified provisions of the new Constitution to the State. On April 20, 1951, the ruler made a Proclamation for convening the State's Constituent Assembly. It met on November 5, 1951. Two issues came to the fore. Nehru was eager to secure Kashmir's â€Å"closer integration† with India; the Sheikh to ensure popular go vernance. The Delhi Agreement that followed was announced at a press conference in Delhi on July 24, 1952 by both. This Union-Centre accord had no legal force by itself. Only an Order under Article 370 could confer that – after the Sheikh gave his â€Å"concu rrence† formally. The Sheikh, meanwhile, pressed for an Order to redraft â€Å"the Explanation† in Article 370 redefining the State government as one headed by an elected â€Å"Sadar-i-Riyasat (State President)†¦ acting on the advice† of his Ministers. As for the Sheikh's request, Nehru wrote on July 29, 1952: â€Å"It is not a perfectly clear matter from the legal point of view how far the President can issue notifications under Article 370 several times. † On September 6, 1952, President Rajendra Prasad po inted out the illegality of such a course in a closely reasoned Note. (It is appended to the Report. He questioned â€Å"the competence of the President to have repeated recourse to the extraordinary powers conferred on him† by Article 370. â€Å"Any provi sion authorising the executive government to make amendments in the Constitution† was an incongruity. He endorsed Ayyangar's views on the finality of a single Order under Article 370. â€Å"I have little doubt myself that the intention is that the power is to be exercised only once, for then alone would it be possible to determine with precision which particular provisions should be excepted and which modified. The President concluded: â€Å"The conclusion, therefore, seems to me to be irresistible that Clause (3) of Article 370 was not intended to be used from time to time as occasion required. Nor was it intended to be used without any limit as to time. The correc t view appears to be that recourse is to be had to this clause only when the Constituent Assembly (sic) (Constitution) of the State has been fully framed. † That was over on November 17, 1956. But he yielded to Nehru's pressure and made the Order on Novem ber 15, 1952. Events took a tragic course. The Sheikh was dismissed from office and imprisoned on August 9, 1953 (vide the writer's article, How and Why Nehru and Abdullah Fell Out†: Economic and Political Weekly; January 30, 1999). On May 14, 1954 came a compr ehensive Presidential Order under Article 370. Although it was purported to have been made with the â€Å"concurrence† of the State government it drew validity from a resolution of the Constituent Assembly on February 15, 1954 which approved extension to the State of some provisions of the Constitution of India. The Order sought to implement the Delhi Agreement. The Report makes two valid points. Why the haste since the State's Constitution was yet to be framed? Besides, the order in some respects went beyon d the Delhi Agreement. It certainly paved the way for more such Orders – all with â€Å"the concurrence of the State Government†, each elected moreover in a rigged poll. Ninetyfour of the 97 Entries in the Union List and 26 of the 47 in the Concurrent List were extended to Kashmir as were 260 of the 395 Articles of the Constitution. Worse, the State's Constitution was overridden by the Centre's orders. Its basic structure was altered. The head of State elected by the State legislature was replaced by a Governor nominated by the Centre. Article 356 (imposition of President's Rule) wa s applied despite provision in the State's Constitution for Governor's rule (Section 92). This was done on November 21, 1964. On November 24, 1966, the Governor replaced the Sadar-i-Riyasat after the State's Constitution had been amended on April 10, 1965 by the 6th Amendment in violation of Section 147 of the Constitution. Section 147 makes itself immune to amendment. But it referred to the Sadar-i-Riyasat and required his assent to constitutional amendments. He was elected by the Assembly [Section 27 (2)]. To replace him by the Centre's nominee was to alter the basic structure. Article 370 was used freely not only to amend the Constitution of India but also of the State. On July 23, 1975 an Order was made debarring the State legislature from amending the State Constitution on matters in respect of the Governor, the Election Co mmission and even â€Å"the composition† of the Upper House, the Legislative Council. It would be legitimate to ask how all this could pass muster when there existed a Supreme Court of India. Three cases it decided tell a sorry tale. In Prem Nath Kaul vs State of J, decided in 1959, a Constitution Bench consisting of five judges unanimously held that Article 370 (2) â€Å"shows that the Constitution-makers attached great importance to the final decision of the Constituent Assembly, and the continuance of the exercise of powers conferred on the Parliament and the President by t he relevant temporary provision of Article 370 (1) is made conditional on the final approval by the said Constituent Assembly in the said matters†. It referred to Clause 3 and said that â€Å"the proviso to Clause (3) also emphasises the importance whi ch was attached to the final decision of Constituent Assembly of Kashmir in regard to the relevant matters covered by Article 370†. The court ruled that â€Å"the Constitution-makers were obviously anxious that the said relationship should be finally d etermined by the Constituent Assembly of the State itself. † But, in 1968, in Sampat Prakash vs the State of J, another Bench ruled to the contrary without even referring to the 1959 case. Justice M. Hidayatullah sat on both Benches. The court held that Article 370 can still be used to make orders thereunder despite the fact that the State's Constituent Assembly had ceased to exist. FOUR BASIC flaws stand out in the judgment. †¢First, the Attorney-General cited Ayyangar's speech only on the India-Pakistan war of 1947, the entanglement with the United Nations and the conditions in the State. On this basis, the court said, in 1968, that â€Å"the situation that existed when this Article was incorporated in the Constitution has not materially altered,† 21 years later. It ignored completely Ayyangar's exposition of Article 370 itself; fundamentally, that the Constituent Assembly of Kashmir al one had the final say. †¢Secondly, it brushed aside Article 370 (2) which lays down this condition, and said that it spoke of â€Å"concurrence given by the Government of State before the Constituent Assembly was convened and makes no mention at all of the completion† of its work or its dissolution. The supreme power of the State's Constituent Assembly to ratify any change, or refuse to do so, was clearly indicated. Clause (3) on the cessation of Article 370 makes it clearer still. But the court picked on this clause to hold that since the Assembly had made no recommendation that Article 370 be abrogated, it should continue. It, surely, does not follow that after that body dispersed the Union acquired the power to amass powers by invoking Article 370 when the decisive ratificatory body was gone. †¢ Thirdly, the Supreme Court totally overlooked the fact that on its interpretation, Article 370 can be abused by collusive State and Central Governments to override the State's Constitution and reduce the guarantees to naught. Lastly, the court misconstru ed the State Constituent Assembly's recommendation of November 17, 1952, referred to earlier, which merely defined in an explanation â€Å"the Government of the State†. To the court this meant that the Assembly had â€Å"expressed its agreement to the continued op eration of this Article by making a recommendation that it should be operative with this modification only. † It had in fact made no such recommendation. The Explanation said no more than that â€Å"for the purposes of this Article, the Government of the State means†¦ It does not, and indeed, cannot remove the limitations on the Central Government's power to concurrence imposed by Clause (2); namely ratification by the Constituent Assembly. The court laid down no limit whatever whether as regards the time or the content. â€Å"We must give the widest effect to the meaning of the word ‘modification' used in Article 370 (1)†. The net result of this ruling was to gi ve a carte blanche to the Government of India to extend to Kashmir such of the provisions of the Constitution of India as it pleased. In 1972, in Mohammed Maqbool Damnoo vs the State of J & K, another Bench blew sky high the tortuous meaning given to the Explanation. It was a definition which had become â€Å"otiose†. But this Bench also did not refer to the 1959 ruling. Cases there are, albeit rare, when courts have overlooked a precedent. But that is when there is a plethora of them. Article 370 gave rise only to three cases. The first was studiously ignored in both that followed. The court found no difference between an elected S adar and an appointed Governor. There is no question of such a change being one in the character of that government from a democratic to a non-democratic system. † If the Constitution of India is amended to empower the Prime Minister to nominate the Pres ident as Sri Lanka's 1972 Constitution did – would it make no difference to its democratic character, pray? To this Bench â€Å"the essential feature† of Article 370 (1) (b) and (d) is â€Å"the necessity of the concurrence of the State Government†, not the Consti tuent Assembly. This case was decided before the Supreme Court formulated in 1973 the doctrine of the unamendable basic structure of the Constitution. GIVEN their record, whenever Kashmir is involved, how can anyone ask Kashmiris to welcome Union institutions (such as the Election Commission) with warmth? Sheikh Abdullah had no cards to play when he concluded an Accord with Indira Gandhi and became Chief Minister on February 24, 1975. At the outset, on August 23, 1974, he had written to G. Parthasarathy: â€Å"I hope that I have made it abundantly clear to you that I can assume office only on the basis of the position as it existed on August 8, 1953. † Judgment on the changes since â€Å"will be deferred until the newly elected Assembly comes into being†. On November 13, 1974, G. P. and M. A. Beg signed â€Å"agreed concl usions† – Article 370 remained; so did the residuary powers of legislation (except in regard to anti-national acts); Constitutional provisions extended with changes can be â€Å"altered or repealed†; the State could review Central laws on specified topics (we lfare, culture, and so on) counting on the Centre's â€Å"sympathetic consideration†; a new bar on amendment to the State Constitution regarding the Governor and the E. C. Differences on â€Å"nomenclature† of the Governor and Chief Minister were â€Å"remitted to the p rincipals†. Differences persisted on the E. C. , Article 356 and other points. On November 25, the Sheikh sought a meeting with Prime Minister Indira Gandhi. Her reply not only expressed doubt on the usefulness of talks but also on his commitment to â€Å"the b asic features of the State's Constitution† and to â€Å"the democratic functioning† of the government. Hurt, he wrote back ending the parleys. They met at Pahalgam. An exchange of letters, on February 12, 1975, clinched the deal on the basis of the Agreed Con clusions. This was a political accord between an individual, however eminent, and the Government, like the Punjab Accord (July 24, 1985); the Assam Accord (August 15, 1985); the Nagaland Accord (November 11, 1975); and the Mizoram Accord (June 30, 1986) – e ach between the government and the opposition. It cannot override Article 370; still less sanctify Constitutional abuse. It bound the Sheikh alone and only until 1977. This was explicitly an accord on â€Å"political cooperation between us†, as Indira Gandhi wrote (December 16, 1974). On February 12, 1975, Abdullah recorded that it provided â€Å"a good basis for my cooperation at the political level†. In Parliament on March 3, 1975 she called it a â€Å"new political understanding†. He was made Chief Minister on February 24, backed by the Congress' majority in the Assembly and on the understanding of a fresh election soon. Sheikh Abdullah's memoirs Aatish-e-Chinar (Urdu) rec ord her backtracking on the pledge and the Congress' perfidy in March 1977 when she lost the Lok Sabha elections. It withdrew support and staked a claim to form a government. Governor's Rule was imposed. The Sheikh's National Conference won the elections with a resounding majority on the pledge to restore Jammu and Kashmir's autonomy, which was also Farooq's pledge in 1996. The 1975 accord had collapsed. It was, I can reveal, based on gross error. The Agreed Conclusions said (Para 3): â€Å"But provisions of the Constitution already applied to the State of J&K without adaptation or modification are unalterable. † This preposterous assertion was made in the tee th of the Sampat Prakash case. One order can always be rescinded by another. All the orders since 1954 can be revoked; they are a nullity anyway. Beg was precariously ill and relied on advice which GP's â€Å"expert† had given him. He was one S. Balakr ishnan whom R. Venkataraman refers to as â€Å"Constitutional Adviser in the Home Ministry† in his memoirs. It is no disrespect to point out that issues of such complexity and consequence are for counsel's opinion; not from a solicitor, still less a bureaucrat even if he had read the law. Even the Law Secretary would have insisted on the Attorney-General's opinion. Amazed at what Beg had told me in May 1975, I pursued the matter and eventually met Balakrishnan in 1987. He confirmed that he had, indeed, given

Urie Bronfenbrenner

Bronfenbrenner’s Ecological Theory of Development Monica T. reaves Survey of Research in Human Development and Behavior Dr. Fabio D’ Angelo October 27, 2012 Abstract Urie Bronfenbrenner, a well-known scholar in the field of development psychology, formulated the Human Ecology Theory. The Ecological System Theory states that human development is influenced by the different types of environments throughout our lifespan that may influence our behavior in various degrees.Bronfenbrenner’s ecological theories consist of five environmental systems that range from close interpersonal interactions to broad-based influences of cultural. There are four different systems which define the ecological theory. The systems include microsystem, mesostem, exosystem, and macrosystem (Santrock, 2008). By Urie Bronfenbrenner creating these different systems, he wanted to show that family, economy, and political structures make up the development of a child into adulthood.In this paper I will attempt to cover the theories of Bronfenbrenner as it relates to child development, while looking at environmental influences. Bronfenbrenner’s Ecological Theory of Development One cannot grasp human development by simply observation and measuring individuals’ behavior in clinical settings that are separate from their relevant social, physical, and cultural environments (Crandell & Crandell, Vander Zanden, 2012). Urie Bronfenbrebber (1917-2005), had a major influence in the development of human development.Bronfenbrenner’s bioecological model is among the most cited and frequently taught in human development. Bronfenbrenner’s ecological system, first introduced in the 1970s (Bronfenbrenner’s 1974, 1976, 1977, 1979), represented a reaction to the restricted scope of most research then being conducted by development psychologist. Bronfenbrenner’s ecological system theory looks at the child’s environment in terms of its quality a nd context. The ecological model explains the difference in an individual’s knowledge, development, and competences through the support, guidance and structure of the society in which they live.Bronfenbrenner and Crouter (1983) distinguished a series of systems for investigating the impact of environment on development. The first model pertains to the structure of the external systems that affect the family and the manner in which they exert their influence. The second dimension relates to the degree of explicitness and differentiation according to interfamilial process that are influenced by external environment (Ecology of the Family as a Context for Human Development: Research Perspectives, Developmental Psychology, 1986, Vol. 22, No. 6, pg. 723-742).According to Bronfenbrenner, the interactions between numbers of overlapping ecosystems affect a person significantly. Moving from the innermost level to the outside, these structures are defined as described below. 1. Microsy stem The microsystem refers to the environment in our daily lives. Examples include such settings as family, school, peer, group, and workplace (Santrock, 2008). It is within the immediate environment of the microsystem that operates to produce and sustain development. Mentors can play an important role in improving some student’s learning.When guidance is accomplished through demonstration, instruction, challenge, and encouragement on a more or regular basis over an extended period of time. In addition, the young person’s relationship to the mentor takes on an emotional character of respect, loyalty, and identification (Hamilton, 2004, p. 396, based on a personal communication with ecological theorist Urie Bronfenbrenne). According to Bronfenbrenner, the interactions between a number of ecosystems affect a person significantly. As two microsystems begin to work together i. e. eacher and parent working together to educate a child happens through the mesosystem. 2. Meso system The mesosystem comprises the linkages and process taking place between two or more settings containing the developing person (Santrock, 2008). It is basically a two way communication in participating in decision making by parents and teachers. In another mesosystem study, which targeted Latino and African American students in low-income areas, middle school and high school students participated in a program designed to connect their families, peers, schools, and parents’ work (Cooper, 1995).The students commented on how the outreach programs helped them bridge the gaps across their different social worlds. In their neighborhoods and schools the students were expected to fail, become pregnant, drop out of school, or misbehave. The outreach taught morals, helping others, working the community, and encouraging the young to go to college. 3. Exosystem Exosystem is the linkage between the context where in the person does not have any active roll and the context where in is actively participating(Santrock, 2008). Children tend to have limited access in the parents circle of friends and acquaintances their social network. . Microsystem The macrosystem makes up the whole cultural of an individual (Santrock, 2008). This formulation points to the necessity of going beyond the simple labels of class and cultural to identify more specific social and psychological features at the macrosystem level that untimely affect the particular conditions and process scurrying in the microsystem (Bronfenbrenner 1986,1988,1993). 5. Chronosystem The chronosysytem transitions and shifts in one’s lifespan. Not only in the characteristics of the person but also the environment in which that person lives.One example chronosystem is divorce. It is a major life transition that may affect not only the couple’s relationship but also the children’s behavior (Ecology of the family as a Context for Human Developmenrt: Research Perspectives, Developmental Psycholo gy, 1986, Vol. 22, No. 6, pg. 723-742). In reading Ecological Models of Human Development (1993) it stated that youngsters who were teenagers during Depression years, the families’ economic deprivation appeared to have a salutary effect on their subsequent development, especially with the middle class.In comparing with none deprived who were matched on per-depression socioeconomic status, deprived boys display a greater desire to achieve and firmer sense of career goals. Boys and girls form deprived homes attained greater satisfaction in life, both by their own and by societal standards (Gauvain & Cole: Reading on the development of children, 2nd Ed. 1993. Pg. 37-43). Understanding the interactions of these systems is the key in understanding how a child develops and what factors lead to failure. Bronfenbrenner’s theory has gained population in recent years.It provides one of the few theoretical frameworks for systematically examining social contexts on both micro and macro levels bridging the gap between behavioral theories that focus on small settings and anthropology theories that analyze larger settings (Santrock, 2008). In reading Bronfenbrenner theory it shows without the proper adults and supervision or love available, children look for attention inappropriate places and these behaviors give rise to problem especially in adolescences such as little self-discipline, no self-direction and anti-social behavior.We must think about the child as embedded in a number of environmental system and influences. These include schools and teachers, parents and siblings, the community and neighborhood, peers and friends, the media, religion, and culture. According to a majority of research, children are negatively affected on the first year after the divorce. The next years after it would reveal that the interaction within the family becomes more stable and agreeable (Sincero, 2012). In reading and studying Bronfenbrenner’s theories, I thought abo ut how the different levels shaped my development in life.According to Bronfenbrenner, primary relationships must be those that last a life time such as with parents and deficiencies in these relationships cannot be replaced with others. As a child I was fortunate to grow up in a home where both parents raised me. I have always had parents that showed concern with my education and daily activities. As a child I can’t think of one educator that didn’t show me concern. Even though I came from a home where I had both parents, I lived in a low-income neighborhood.Being that we lived in an area were drugs were highly used and gangs fought daily, mother hardly ever let us go to outside. Church activities and Girl Scouts was an avenue that kept me involve in positive things. The church activities taught me to be God fearing and how to act as a lady while girl scouts taught me how to get out in the world and become anything I wanted to be. As I got older things started to chan ge in my environment. My mother and father divorced when I was at the age of nine. It took a toll on me because I was a daddy’s girl and made me feel like a iece of my life was gone. Because of my mother’s strict upbringing, I never really got out of hand. I had friends that my mom knew anything about due to their wild ways of living. I was not like them but wanted to fit in so I wouldn’t be the next victim that got bullied. As I matured more into adult-hood I knew that watching my aunts and uncles that I wanted more in life. To obtain success I had to change my way of thinking and my surroundings. I knew I wanted to graduate and receive a high school diploma.I knew after accomplishing all of that, I would pursue a college degree. Getting a college degree was very exciting for me because I knew I crossed another path in my life. After graduating college I decided to pursue my Master’s degree in Human Service. Watching my mother raise six girls by herself and taught me courage and strength. In conclusion of this paper, According to Urie Bronfenbrenner (1979, p. 27) states, â€Å"Development never takes place in a vacuum; it is always embedded and expressed through behavior in a particular environment. The Ecological Theory of development shows the centers on the relationship between the developing individual and changing level of environmental influences that we go through in life (Crandell & Crandell, Vander Zanden, 2012). References Ecology of the Family as a Context for Human Development: Research Perspectives, Developmental Psychology, 1986, Vol. 22, No. 6, pg. 723-742. Retrieved 01 Nov. 2012 from Capella University Library: http:// web. ebschost. comlibrary. capella. edu/host Sarah Mae Sincero (2012). Ecological System Theory. Retrieved 01 Nov. 010 from Explorable: http://explorable. com/ecological Bronfenbrenner, U. (1994). Ecological Models of Human Development. In International Encyclopedia of Education, Vol. 3, 2nd Ed. Oxfo rd: Elservier. Reprinted in: Gauvain, M. & Cole, M. (Eds. ), Reading on the development of children, 2nd Ed. (1993, pp. 37-43). NY: Freeman. John W. Santrock. (2008). Educational Psychology (3rd Edition) New York, NY: ISBN: 978-0-07-352582-2 Crandell, T. L. , Crandell, C,H. , & Vender Zanden, J. W (2012). Human Development. (10th Edition) Boston, MA: McGraw-Hill. ISBN 978-0-07-353218-9

Contrast and Compare Absorption Costing with Marginal Costing Essay

Contrast and Compare Absorption Costing with Marginal Costing - Essay Example The Strict adherence to a particular costing method is critically important to effectively managing the finance in a firm since its management will be bale to make proper appraisal of the productivity as well as performance of various costs units in the firm. This piece of research reviews full costing and variable costing and outlines the conceptual framework and key assumptions of these cost methods. This paper compares and contrasts these approaches to product and services costing with a view to explain whether the choice of full costing or variable costing still matter or not. Full Costing: Conceptual Framework and key assumptions Full costing, also commonly termed as Absorption Costing, refers to a costing method in which all manufacturing costs, including variable as well as fixed costs, are attributed to the production costs. Hilton, Maher and Selto (200, p. 58) stated that full costing applies all manufacturing-overheads to manufactured goods along with direct materials and d irect labor costs. Full costing is also termed as absorption costing because it absorbs and recovers both fixed and variable costs (Heisinger, 2009, p. 276). The cost incurred for the production of a unit is considered as variable cost per unit plus an allocated share of the fixed overheads (Jawahar-Lal, 2008, p. 627, Nigam, Nigam and Jain, 2004, p. 398). In full costing, direct costs are directly allocated to the cost units and manufacturing overhead-costs are taken to the product and other overheads. Direct material costs and direct labor costs are variable costs and these are directly attributed to the product. But, fixed costs are charged over different products that the firm manufactures over a given period of time (Williams, Haka and Bettner, 2004, p. 923, Jiambalvo, 2009, p. 181). Inventory costs should include all production overheads with fixed as well as variable costs and therefore SSAP 9 considers Full Costing as an essential requirement for the external reporting purpos es if the firm has to undergo it (Broadbent, Broadbent and Cullen, 2003, p. 92). In Full Costing method, the demand of the product is never considered, but prices are considered as the functions of the costs. Full costing includes pasts costs that may not always be relevant to the present decision making purposes and pricing determinants (Jackson, Sawyers and Jenkins, 2008, p. 228, Drury. 2006, p. 227) In Full Costing method, the demand of the product is never considered, but prices are considered as the functions of the costs. Full costing includes pasts costs that may not always be relevant to the present decision making purposes and pricing determinants. It is therefore criticized that Full costing may not be able to provide reliable and accurate information in order to make decision making be effective (Boardguess, 2009). Variable Costing: Conceptual Framework and key assumptions As detailed above, Full costing includes direct materials, direct labors and both variable and fixed manufacturing overheads that are incurred in manufacturing a product. In contrast, variable costing doesn’

Marketing Analysis of Porsche Case Study Example | Topics and Well Written Essays - 750 words

Marketing Analysis of Porsche - Case Study Example The traditional Porsche customer typically consists of a small group of financially successful and high achievers in their field of work. They see themselves apart from the real world, which inspires people to different levels (Kotler and Armstrong, 2012, pg 186). They are also achievers and is conscious of their status. The buyer of a Cayenne or a Panamera, on the other hand, is one that has moved into a new life stage that needs to haul more people and stuff but still maintains its exclusivity and still fit the achiever profile of a regular Porsche buyer. They are the same successful people who may have settled down to have a family and thus wanted to have a bigger car for their family without losing their sense of exclusivity. In the case of emerging market such as China, the Cayenne and Panamera customers consider the car to be stylish but who may also enable to make a quick getaway if necessary. The concept from the chapter that explains why Porsche sold so many lower-priced models in the 1970s and 1980s is the concept of creating and capturing customer value. Its management thought that there were not enough buyers to keep the company afloat and begun to worry about the quirky nature of their traditional customs. So they created the entry-level Porsche 914 and 944 as lower-priced models. This strategy was an attempt to create more customers by offering value to them as explained in part 1 of the book. The management thought that by offering more value to the lower segment of the market, they would expand their customer base through scale and thus, keep the company afloat.Experience, however, has shown that this strategy backfired because it undermines the exclusivity appeal of the Porsche brand.Porsche’s brand appeal lies in its exclusivity.   This however elicited a positive and negative attitude toward the brand by its customers.  Ã‚  Ã‚  

Critical Thinking Essay Example | Topics and Well Written Essays - 500 words - 13

Critical Thinking - Essay Example These mistakes manifest themselves in their reasoning, biases, prejudices distortions, vested interest and self-interest. In this context, the paper critically evaluates Mr Herman Good Eagle’s routine in an attempt to try and figure out the obstacles that significantly contribute to his lateness. Subsequently, critically thought solutions will also be put forward in order to enable Mr Herman manage his time efficiently. Sometimes, being late is a way of life for some people. They happen to think that they have more time in their hands than is really available. This kind of thinking is both detrimental to an individual. For example, due to poor time management Mr Herman risks losing his job. To figure out the factors contributing to Mr Herman not keeping time, his route map will be analysed systematically. Also, Mr Herman’s causes might be technical. This means that he is bad at estimating or approximating how long events/things take. As illustrated, the consequences of running late mostly run deeper than most people (Banai, 1988). People will tend not to trust an individual who is always chronically late. As such, the individual will have a negative reputation which consequently will affect relationships. A lot of factors contribute to making Mr Herman late. First, Mr Herman seems to be waking a little bit late than is expected.

Pick a new company Research Paper Example | Topics and Well Written Essays - 2000 words

Pick a new company - Research Paper Example The bar is especially popular on â€Å"football Saturdays,† which is the Saturdays that the University of Missouri hosts a home football game. The bar serves drink schedules twice a week, as they feature quarter draws of beer on Thursday nights, along with half price wings and $2 shots. The history of the bar and grill is that it was established in 1971 by Dennis and Randy Harper. The two brothers sold the bar, along with the Harpo’s in St. Louis, Missouri and Kansas City, Missouri, in the mid 1990s. Since then, the bar has been owned by Chuck Naylor and Kevin Fitzpatrick, both local businessmen. Although the ownership changed, the atmosphere and the popularity of the place did not, as it has only gotten better over the years. Product The product that is offered by Harpo’s is food and drink. Below is a picture of their menu: The food is all made, fresh, in house. The food is purchased from all local suppliers, and the food arrives every Tuesday. The drinks are al l purchased from Seven Seas Beverage, located in Bridgeton, Missouri. Location Harpo’s is located by downtown Columbia. It is an ideal location, as it is close to the University of Missouri campus. It is walking distance for many students. This is important, as many students do not have a car, as this is a campus that is not a commuter campus. This means that most of the students who attend this school actually live in dormitories or apartments that are close by the school. Students also tend to live in fraternity and sorority houses. As parking is an issue on campus, many students walk to campus. Since the clientele for this bar and grill are mainly students, at least during the school year, the location is ideal. Moreover, it is also walking distance from the football stadium. This is also important, as the bar and grill does excellent business during football Saturdays. People can literally walk from the bar to the football stadium and back again. Whenever there is a big g ame that is won by the home team, the goalpost is torn down and paraded to Harpo’s, and this is a fun ritual that increases interest in the bar and drives people, in droves, to this bar. Human Resources The workforce at Harpo’s is unstable, simply because the bar hires students to run the bar and to wait tables. Since the students have to be 21 years of age, this means that the students who are hired are in the last two years of college, and this means that these students only work one or two years before they graduate and leave for other places. The way that the work is scheduled at this business is that, once a week, the manager produces a schedule for the wait staff, the cooks, and the bar staff. They try to be fair – for instance, working from 4:30 to close is more lucrative than working 9:30 to close, as the waitresses who work this shift get to choose the area that they wait, and the earlier waitresses choose the areas which are most populated, leaving the later waitresses to wait tables in smaller areas. The job characteristics of the cooks are that they had some prior experience in some restaurant being a line cook. The managers need to know how to order food, how to know when to order food and how much food to order, and they have to know how to dispose of the food that is left over. The managers are also responsible for the hiring of the wait staff, the cooking staff and the bar staff

Analyzing the development of a web portal within an education setting Essay

Analyzing the development of a web portal within an education setting - Essay Example The purpose of the study The Internet has a profound effect on higher learning, and this effect is likely to develop in the current generation (Becker, 2005). Actually, in some aspects the internet is the current generation of instructors just as personal computers were in the previous generation. As a result, "web knowledge† will gradually become an ordinary tool of the exchange, and instructive web sites will develop to regular additions to classroom events (Becker, 2005). One of the improved ways to remain up to date with the development of education is to come up with a learning web site to present learners with the education syllabus and teaching learning resources (Becker, 2005). One benefit of publishing syllabi, as well as other learning resources on the web is that learners have all the time to access the resources (Preece, Rogers and Sharp, 2002). In addition, teachers can put review questions on web pages containing information on class assignments, study tips, gradi ng, among others (Preece, Rogers and Sharp, 2002). By printing these resources and information on the site, teachers avoid repetition of questions all through the academic period (Preece, Rogers and Sharp, 2002). Therefore, this study aims at analyzing the development of a web portal within an education setting (Preece, Rogers and Sharp, 2002).... Documents presented on the portal areas usually updated in libraries available with current research findings. Finally, simulation of real life is also presented to the learners through the web portal (Preece, Rogers and Sharp, 2002). A web portal gives information that is assorted in a combined manner. These are sites of information, which developed during 1990s and in 2000 (Preece, Rogers and Sharp, 2002). A web portal operates just like an investigator or explore engine, however, this portal has several features or purpose than the search device itself (Becker, 2005). A web portal, provides information a researcher wants to discover or search, as well as certified web portal. Apart from this, it also provides email internet services, entertainment cites to the users (Cappel and Huang, 2007). This portal can be defined as a website that presents reports together from different sources in an even manner. Normally, every information port acquires its dedicated part on for presenting information. Usually the researcher can figure out which presentation is important to search (Palmer, 2002). Web portals can be classified in to group’s horizontal and vertical web portals. The horizontal portal is usually used in several companies as a platform in economic issues or manufacturing issues. The vertical portal is a specific entry point for markets a given subject or a given interests. Therefore, the horizontal portal covers several areas, while the vertical portal covers specific areas (Pang, et al., 2009). The web portal has the following major functions; search, navigate, provides information or manages content, personalization, push technology, management of tasks, conducts the integration of applications and organizes business infrastructure (Pearson and

Manegment Essay Example | Topics and Well Written Essays - 500 words

Manegment - Essay Example My better communication skill and listening skill will help me in getting things done through the workforce in the organization. This will also create a sense of trust among the teams. â€Å"Charismatic Leaders, who are building a group, whether it is a political party, a cult or a business team, will often focus strongly on making the group very clear and distinct, separating it from other groups. They will then build the image of the group, in particular in the minds of their followers, as being far superior to all others. The Charismatic Leader will typically attach themselves firmly to the identity of the group, such that to join the group is to become one with the leader. In doing so, they create an unchallengeable position for themselves† (Charismatic Leadership). My percentage in faith in people is 54%. This means that I have low faith in people. This will help me to connect the reality of performance and trust with the people. This rate also indicates my capability to take financial challenges and to create integrity among the work group. My trustworthy score is 47. That means others may feel me as a trustworthy person. This will help me to create a trusting bond between me and the team. I feel that I can improve myself more by improving by presenting more consistency in the commitments and maintaining confidence among the team. My rating in disciplining others is 19. This means my shortcomings in discipline skill. I need to be more conscious in matters regarding taking timely actions, in modulating tones while speaking or discussing about infractions and to be particular about the problems within the organizations. Team building activities helps in developing organizational culture. My team building skill helps in lies in the second quartile with 79 points. I need to be more conscious in developing my skill to motivate and develop the team as a whole. Some more interpersonal skills have to be improved like communication and negotiation. My

Water Corporation report Essay Example for Free

Water Corporation report Essay Comparison of Dividends and Redemptions. Bailey is one of four equal unrelated shareholders of Checker Corporation. Bailey has held Checker stock for four years and has a basis in her stock of $40,000. Checker has $280,000 of current and accumulated EP and distributes $100,000 to Bailey. What are the tax consequences to Checker and to Bailey if Bailey is an individual and the distribution is treated as a dividend? The amount of a distribution equals money received plus the FMV of any non money property received reduced by any liabilities assumed or acquired by the shareholder. The distribution is treated as a dividend to the extent of the distributing corporation’s current and accumulated EP. Any additional; excess is  treated as a capital gain. The shareholder’s basis in the property received is its FMV. The shareholder’s holding period for the property begins on the day after the distribution date. When a corporation distributes appreciated property, it must recognize gain as if it sold the property for its FMV immediately before the distribution. For gain recognition purposes, a property’s FMV is deemed to be at least equal to any liability to which the property is subject or that the shareholder assumes in connection with the distribution. A corporation recognizes no loss when it distributes to its shareholders property that has depreciated in value. A corporation’s EP is increased by any EP gain resulting from a distribution of appreciated property. A corporation’s EP is reduced by (a) the amount distributed plus (b) the greater of the FMV or EP adjusted basis of any non money property distributed, minus  © any liabilities to which the property is subject or that the shareholder assumes in connection with the distribution. EP also is reduced by taxes paid or incurred on the corporation’s recognized gain, if any. In Part a, what would be the tax consequences if Bailey were a corporation? The amount of a distribution equals money received plus the FMV of any non money property received reduced by any liabilities assumed or acquired by the shareholder. The distribution is treated as a dividend to the extent of the distributing corporation’s current and accumulated EP. Any distribution amount exceeding EP is treated as a return of capital that reduces the shareholder’s stock basis (but not below zero). Any additional excess is treated as a capital gain. The shareholder’s basis in the property received is its FMV. The shareholder’s holding period for the property begins on the day after the distribution date. What are the tax consequences to Checker and to Bailey (an individual) if Bailey surrenders all her stock in a redemption qualifying for sale treatment? Sale Exception: If the redemption meets specific requirements, the distribution amount received by the shareholder is offset by the adjusted basis of the shares surrendered. The difference generally is treated as a capital gain or loss. No basis adjustment occurs. Gain/Loss Recognition: Under the sale exception, the corporation recognizes gain (but not loss) as though it has sold distributed noncash property for its FMV immediately before redemption. Earnings and Profits Adjustment: For a redemption treated as a sale, EP is reduced  by the portion of current and accumulated attributable to the redeemed stock. Any distribution amount exceeding this portion reduces the corporation’s paid-in capital. In Part c, what would be the tax consequences if Bailey were a corporation? Sale Exception: If the redemption meets specific requirements, the distribution amount received by the shareholder is offset by the adjusted basis of the shares surrendered. This difference is generally treated as a capital gain or loss. No basis adjustment occurs. Which treatment would Bailey prefer if Bailey were an individual? Which treatment would Bailey Corporation prefer? Bailey would prefer to be taxed and treated as an individual. Bailey corporation would prefer to be treated like a corporation. Compare the tax consequences to the shareholder and the distributing corporation of the following three kinds of corporate distributions: ordinary dividends, stock redemptions, and complete liquidations Ordinary Dividends The amount of a distribution equals money received plus the FMV of any non money property received reduced by any liabilities assumed or acquired by the shareholder. The distribution is treated as a dividend to the extent of the distributing corporation’s current and accumulated EP. Any additional; excess is treated as a capital gain. The shareholder’s basis in the property received is its FMV. The shareholder’s holding period for the property begins on the day after the distribution date. When a corporation distributes appreciated property, it must recognize gain as if it sold the property for its FMV immediately before the distribution. For gain recognition purposes, a property’s FMV is deemed to be at least equal to any liability to which the property is subject or that the shareholder assumes in connection with the distribution. A corporation recognizes no loss when it distributes to its shareholders property that has depreciated in value. A corporation’s EP is increased by any EP gain resulting from a distribution of appreciated property. A corporation’s EP is reduced by (a) the amount distributed plus (b) the greater of the FMV or EP adjusted basis of any non money property distributed, minus  © any liabilities to which the property is subject or that the shareholder assumes  in connection with the distribution. EP also is reduced by taxes paid or incurred on the corporation’s recognized gain, if any. Stock Redemption for Shareholders General Rule: The distribution amount received by a shareholder in exchange for his or her stock is treated as a dividend to the extent of the distributing corporation’s EP. The basis of the surrendered stock is added to the basis of the shareholder’s remaining stock. Distributing Corporation Gain/Loss Recognition: Under the general rule, the corporation recognizes gain (but not loss) as though it had sold distributed noncash property for its FMV immediately before the redemption. Earnings and Profits Adjustment: For a redemption treated as a dividend, EP is reduced in the same manner as for regular dividend.

Effect of pollution on heritage structure Essay Example for Free

Effect of pollution on heritage structure Essay This write up is a synopsis to the dissertation ,‘Effect of pollution on Delhi heritage structure Jantar Mantar. ’ It gives an overview of the contents that the final research paper is likely to cover the effect of different types of pollutions like air ,light, sound etc. pollutants on the materials used for construction of Jantar Mantar also the different techniques to prevent pollution in that area. Keywords : Effect, pollutants, techniques, Introduction: Heritage structures are known as identity of our nation as citizens of this country it is our duty to protect them. Jantar Mantar is one of the important heritage structures in Delhi. We generally use electrical devices or books to get information about time , astrological data, year calendar, position of sun, moon at particular days but in Jantar Mantar this data is conveyed directly through instruments placed their. Aim : To study effect of pollution on Delhi’s heritage structure Jantar Mantar. Objectives: †¢Study of different types of pollutants their effect on structure. †¢To study the different types of pollution level in that particular area. †¢To findout various techniques to preotect the structure from pollution. Scope of study: †¢Population in that area its effect on structure. †¢Climatic conditions of Delhi . †¢Study of different types of pollutions like sound pollution ,light pollution their effect on structure. †¢Materials used for structure 1. Properties of materials 2. Amount of usage †¢Timeline †¢Ways to prevent the structure from this damage Limitations of study: †¢To study the materials used for construction of â€Å"Jantar Mantar†. †¢Properties of materials . †¢Study of different pollutants their effect on structure. †¢Different types of pollutions affecting structure. †¢Different ways to control the pollution. Research Questions: †¢What is effect of population on the structure? 1. Due to increasing population daily usage of vehicles is increased that is increasing the air pollution level tremendously. †¢What are the materials used for construction? 1. White marble which is used at the top of red sandstone on which scale is Ingraved. †¢What are the different types of pollution affecting structure? 1. Air pollution 2. Sound pollution †¢Different types of pollutants affecting building 1. Sulphur dioxide, sulphates. 2. Nitrogen oxide, nitrates. 3. Chlorides, Carbon dioxide Ozone. If the level of carbon dioxide in atmosphere is increased as much as the most pessimistic predictions, the increase in rainfall acidity this gas will cause is relatively minor. It is the reactions of other pollutant gases, such as sulphur dioxide and nitrogen oxides, that produce the more acidic rainfall. Sulphur dioxide reacts with water in the atmosphere to produce sulphurous acid (H2SO3). This is what is popularly referred to as ‘acid rain’. †¢What are the different techniques to reduce the pollution? Methodology : Refrences: (n. d. ). Retrieved 09 12, 2013, from buildingconservation_files: www. buildingconservation_files. com

Resource Planning At Hershey Foods Corporation

Resource Planning At Hershey Foods Corporation Enterprise resource planning (ERP) encompasses virtually every facet of information technology (IT); therefore, its implementation is vital to the overall effectiveness of an organizations IT processes. In 2008, the Hershey Foods Corporation was the focus of a study conducted from 1997-2002 during which time Hersheys attempt to implement ERP was a failure. In 1996, Hersheys moved to modernize its hardware and software from legacy systems to a client/server environment by April 1999. The software module implementation was to be outsourced to three software vendors (SAP, Manugistics, and Siebel); however complications delayed the projected switch to July 1999. To bypass the complications, Hershey chose Big Bang ERP implementation but that choice proved fruitless as retailers experienced problems with order fulfillment, processing and shipping. Hersheys warehouse contained sufficient inventory but retailers still received shipments late. During the third quarter of 1999, Hersheys revenu es dropped by 12%. The purpose of this study is to examine the past failure of Hersheys ERP implementation, while reviewing current information and data to determine the effectiveness of Hersheys efforts since 2002. Studying the circumstances that led to Hersheys ERP implementation failure will aid in illustrating the process of ERP implementation in large organizations with focus on the role management plays in ERP success or failure and how these factors can be avoided in the future. Contents Executive Summary 2 Contents 3 Terms of Reference 4 Literature Review 6 Evaluation of Alternatives 10 Recommendations 13 References 15 Terms of Reference Background In 1894, the Hershey Foods Corporation (Hershey) was founded by Milton Hershey as the Hershey Chocolate Company. Hersheys corporate headquarters is located in Hershey, Pennsylvania. Since its founding, Hershey has grown from a one-product company to a multi-billion dollar corporation with sales exceeding $1.41 billion during the first quarter of 2010 (Wahba 2010). After a tumultuous entry into the twenty-first century, Hershey is finally overcoming some of the obstacles that led to a significant decline in sales. Advertising spending was raised significantly during the first quarter of 2010 with plans to increase advertising spending up to 40% throughout the year. The company was one of many that experienced a decline during the global economic crisis but Hersheys strong leadership and conscious efforts to revamp its image has proven effective in boosting sales. Primary focus during 2010 has been on boosting sales for Hersheys Kisses, Kit at, and Twizzlers brands. Increased advertisi ng is predicted to put these products well above the 25-30% range previously forecast (Wahba 2010). Currently, about 85% of Hersheys sales are generated in the U.S., but it has failed to meet the desired outcome in international markets, putting Hershey behind its major competitor, Nestle. When Nestle began sales in emerging markets its sales rose by more than 10% (Wahba 2010). Problem Hershey has a long history of success and failure, mixed with both effective and poor leadership at the top management level. However, one of the companys most memorable failures is its initial attempt to implement ERP. At present, sales are rising amid a rocky economy but Hershey is still rebounding from the stigma of the failed ERP implementation. Reported sales are lowest among its competitors, indicating Hersheys need for improving its production strategies is of the utmost importance. Effective ERP implementation coupled with a strong top management team is one method of improving productivity and increasing sales -both domestic and abroad. Scope of Study By analyzing the past ERP implementation efforts, this study will illustrate how Hersheys production will benefit from an effective ERP solution. Information reviewed during the course of this study includes, but is not limited to, academic journals, corporate reports, past case studies pertaining to the Hershey Corporation, government resources, and print and online library sources. The information obtained during the course of this study aid in fostering an understanding of the relationship between the information system and the external environment, strategy, business processes, structure and culture, and information technology infrastructure of an organization. The outcome of the references reviewed will provide sufficient data to conduct an evaluation of the potential impact implementing ERP has on Hershey. Following the submission of this report, the reader will understand the importance of implementing ERP as a vital component of an organizations IT system, particularly for He rshey and its expanding needs amid the global marketplace. Literature Review When Hershey began planning to implement an enterprise resource planning (ERP) system, the companys top management was unaware of the potential pitfalls it would encounter. ERP systems are management information systems that incorporate and automate many of the practices linked to general operations and production of a company, including manufacturing, logistics, distribution, inventory, shipping, invoicing and accounting. An ERP system is integrated with a relational database system that, when implemented effectively, can improve the efficiency of the organizations business processes. However, the process involves extensive employee training and retraining and the development of modified or new work procedures. Due to the cross-functional and extensive nature of the ERP system, all functional departments must be involved in operations and productions. The benefit of an ERP system for Hershey is the systems effectiveness in improving and automating much of the processes linked to the supply chain while improving timelines for shipments. Hershey opted to implement SAP because of its reputation as a leader among IT solutions in the early 1990s. Hersheys initial attempt to implement SAP spanned over three years and was conducted during the companys peak periods. The implementation process was to be completed over a period of time to allow the company to continue production and sales; however, the complications that Hershey faced hindered its productivity and sales. The impact of such a drastic change during the peak sales period created a major setback resulting in a significant loss in profits and sales (Analyzing n.d.). The company maintained full compliance with the vendor during the implementation process. However, the problem stemmed from timing issues. Hersheys choice to implement the change during its peak period provided detrimental to production and sales and put the overall organization at risk. In retrospect, the companys primary errors were related to the timing of the planned implementation and the implications regarding workloads. Based on the companys sales history, Hersheys top management should have been aware of the risks implementing a major solution would have on the organizations processes. The impact was felt at all levels, particular during periods when confectionary products are in highest demand. The companys order processing systems were impacted the most. Retailers complained that orders were not received, were delayed or that the wrong products were received (Stedman 1999). The relationship between Hershey and its customers were bruised and trust was dwindling. The fiasco opened the door for competitors to step in and take up the slack Hershey left in the marketplace. As a result, Hersheys annual sales plummeted and the competitors annual sales soared. When implementing an ERP solution, the initial planning process is most important. Hersheys top management was aware of peak sales periods; therefore, the authorization to proceed with a drastic organization-wide change was the first error. The initial proposal for implementation should have raised red flags among the companys executives, but the plans moved forward and the result was devastating for the company, its customers and employees. The use of IT should yield results opposite of what was achieved at Hersheys. IT, particularly ERP systems, are designed to create barriers to competition, lower the costs of market entry, shorten timelines, speed cash flow, cut out intermediaries, build bridges, and keep the organization better informed than its competitors (Benson and Standing 2002). Technology, in the context of organizations similar to Hershey, can change production, business processes and organizations, including the potential to change and maximize the potential of social structures and interactions (Benson and Standing 2002). When contemplating IT changes the organizations management must pay close attention to the areas of the business that may be impacted by the change. Despite the belief that success in one area of business usually comes at the cost of another, this does not have to be true (Benson and Standing 2002). Understanding the organizations strengths and weaknesses aids in the planning process. Management will then be able to plan for potential obstacles and implement an alternative before complications put the organization at risk. Under the same premise, Hersheys decision to implement SAP was not the problem, poor management and ineffective planning was the companys major problem. Hersheys error was linked to ineffective restructuring of its business processes and the amendments needed to accommodate the companys production during the ERP implementation period. Furthermore, the company pushed to implement a process in 30 months when the typical implementation process averages about four year s. The rapid implementation attempt disrupted the companys normal functioning and created mass confusion and conflict at both an internal and external level. Since [Hersheys] attention was wholly diverted to ERP, it was not possible to rectify the uncertainties that emerged in the business as a result of ERP (Analyzing n.d.). The companys efforts, although limited, were unbalanced. Hershey found it difficult to focus on both the regular processes of conducting business and the ERP implementation. The result was a reduction in sales, irate customers, conflict among employees, and a growing reputation as a vendor that could not be trusted. The situation was worsened at the end of the 30 month period when Hershey realized the implementation was not effective because the ERP systems were not working in full capacity due to some final touches which were not done (Analyzing n.d.). The optimal solution for ERP implementation is to plan the process around an organizations peak periods. If Hershey had begun the implementation process during slow periods, the outcome would have been different. However, the impact of missing final touches would still be an issue. Again, the fault falls to the companys management team, who is ultimately responsible for ensuring that such major changes begin only when the company is least vulnerable. Implementing during slow market periods gives the company the time needed to make the change, to prepare its departments and respective employees for the change, and emerge stronger than before the change was made. Evaluation of Alternatives ERP is a complex process that requires stringent maneuvering and processing within the organization. Prior to beginning the ERP implementation, Hershey should have put more effort into ensuring the success of the process. Hershey should proceed with the process only after researching and planning to ensure that ample time and efforts needed to achieve successful change was possible. Instead, Hershey chose to proceed during a time when its sales were highest and risks were compounded. Most disturbing is that the company was no stranger to implementing IT processes. In the past, Hershey had implemented a CRM solution, so it should have been aware of the complications that can arise. The company simply chose the wrong time to implement the ERP solution, and timing is everything. In the contemporary business world, particular amid a time of rapidly advancing technology, Hersheys main focus should be on maintaining productivity. However, the use of ERP solutions is a must to meet the growing demands of the consumer. Customers want easy ordering options, fast order processing, and rapid order receipt. The ERP system is designed to improve these functions in businesses but for an effective implementation process that will yield the desired results, the company must carefully choose the time for the implementation process -even if that means dividing the process into stages. By segmenting the implementation process, Hershey would meet its objectives of a streamlined IT process while maintaining productive operations and retain satisfied customers. An ERP system can help increase a businesses efficiency, which increases customer satisfaction. Instead of focusing on independent departments for processing and meeting objectives, the ERP system streamlines the process from production to shipping and beyond. Prior to beginning the ERP implementation Hershey should have met with department heads who, in turn, would explain the upcoming processes including how the implementation process would impact production within the company. From there the employees would be knowledgeable in how to handle issues that could arise (e.g. order fulfillment issues, shipping, et al). Overall, the bottom line is to plan accordingly so that the ERP implementation process can be effectively achieved while the organizations regular processes are not negatively affected. Inadequate training is a common factor in ERP implementation failure. Hershey failed to train its employees on how to handle potential changes that would occur during the implementation process, while also preparing for training for the new system. All the way around, management failed. While pre-implementation research and planning is one alternative to effective implementation, the companys management team should have been more diligent in handling its responsibilities for the organization. Therefore, the company should have taken a closer look at its management team to determine where the error originated. The complications originated at the management level creating a domino effect where the companys individual departments were impacted and the customer was left in the cold. In a customer-driven market it is not the product or service that matters most; instead the greatest value rests in how the customer perceives their overall relationship with the company. It is the value factor. The management team should have been aware of the customers view; then it should have approached the implementation process accordingly to ensure the customers needs were not ignored. In retrospective, Hersheys management team should have known, prior to the ERP implementation, how the company would maintain customer satisfaction during the process. Both internal and external factors should have been better analyzed. Hershey failed to analyze the very components that achieve customer satisfaction. Management should have focused its change in a way that would not jeopardize its relationship with current customers, their use of the companys products, and their impression of Hersheys service. The information obtained during the pre-planning phase is more important than the overa ll projected change since this information is a guiding point for successful ERP implementation. Recommendations When Hershey decided to implement an ERP system, it failed to analyze the companys history of peak sales periods and plan the implementation process around the most productive periods. Instead, the company began implementation during its peak period which resulted in overload among its workforce nd complications within production and shipping that led to a significant loss of sales, a tarnished reputation, and a loss of trust among its customers. The decision to implement an ERP system was a good idea but the timing was wrong. Timing is everything, especially when the risks involve not only the organization and its employees but retaining customers. Furthermore, Hersheys management team failed to consider its supply chain management functions and the outcome was chaos within the internal and external processes associated with production, order fulfillment, and shipping. The onset of pre-planning begins with reviewing the companys current balance (Caruso 2007). When management has a v iew of what it takes to keep the organization productive, then the planning phase can begin. When accurate planning is achieved the risks to the organization are minimized. Studies reveal that one of the most common reasons the implementation of change results in failure is linked to unplanned or under planned phases of implementation. Planning is crucial for effective implementation of an ERP system. However, there is no universal single point of failure linked to unsuccessful ERP implementations. In the case of Hershey, however, the causes are directly linked to efforts that are easily remedied: inadequate training, corporate culture, timeline flexibility, and unrealistic expectations. Hershey has since worked hard to ensure the same mistakes are not repeated. Its current management team is more in tune to the needs of all the organizations stakeholders. Adequate training within Hershey has become paramount to all other functions. The companys management team realizes that inadequate training, particularly at the management level, is a leading cause of organizational failure. Now, the company focuses on how to do business differently, rather than training on new computer software. While training for the ERP system was a focus, it was not the predominant focus. Hershey learned the hard way that change had to be made internally before an ERP solution could be effective in streamlining its internal and external processes. Many ERP projects are bound to fail because employees are not trained to handle the factors that come with change. Timeline flexibility is imperative to success, as well. In its subsequent attempts to streamline operations, Hershey worked to ensure t hat the system was fully tested and ready for implementation to avoid negative consequences similar to those the company experienced in 2002.

William Carlos Williams This is Just to Say Essay -- Poem Williams Th

William Carlos Williams' This is Just to Say poem (p m) – noun: 1. A verbal composition designed to convey experiences, ideas, or emotions in a vivid and imaginative way, characterized by the use of language chosen for its sound and suggestive power and by the use of literary techniques such as meter, metaphor, and rhyme. 2. A composition in verse rather than in prose. 3. A literary composition written with an intensity or beauty of language more characteristic of poetry than of prose. -- The American Heritage ® Dictionary of the English Language, Fourth Edition. Copyright  © 2000 by Houghton Mifflin Company. According to The American Heritage Dictionary of the English Language, there are three different definitions of a poem. William Carlos Williams’ highly anthologized poem, â€Å"This Is Just to Say,† fits only one of those descriptions. The single reason it can be classified as a poem is that it is written in verse. In all else, â€Å"This Is Just to Say† fails not only as a poem, but as an interesting work of writing. â€Å"This Is Just to Say† makes absolutely no use of any literary techniques. It lacks rhyme, meter, metaphor, simile, symbol, analogy, allusion and any other device one can think of. The only alliteration present is in the second to last line and is otherwise so sparse as to make that bit seem accidental. Any person attempting to read the poem as a â€Å"metaphor for a variety of larger conflicts,† as the opponent of this particular paper claims, is making it up out of whole cloth and giving Williams far too much credit. True, there are three stanzas, each composed of four lines, but that hardly qualifies a piece as a genuine poem. There is no discernable pattern of syl... ...had been fooled. It’s about time that somebody called the emperor’s bluff. Not even Williams himself originally intended â€Å"This Is Just to Say† to be read as a poem, so any attempt to defend it as one is doomed to fail. Unless, of course, the person defending that position is of the belief that any set of words strung together with the proper line breaks is magically transformed into a poem. In that case, everyone with a Magnetic Poetry Kit deserves to be as famous. William Carlos Williams simply took two ordinary sentences, chopped them up into lines and stanzas, and called it poetry. The so-called poem â€Å"This Is Just to Say† is in reality nothing more than two thinly disguised, unremarkable lines of prose. The name of all poetry is cheapened when people call notes such as these â€Å"poems.† The truth is, â€Å"This Is Just to Say† says very little indeed.

asian am health :: essays research papers

I’ve commonly encountered my whole life how spiritual the â€Å"Asian culture† can actually be. Christianity, Confucianism, Taoism and Buddhism underlie the value system in asian culture. As for my generation, Asian Americans have been influenced by western beliefs to express your opinion and to work towards fighting for your right, extreme liberalism. That culture alone varies when it comes to value systems. Their experiences in America determine what someone values, and how their origin of race promotes that. Because they usually are raised by parents who will demand nothing less than utmost respect, they are brought to initially adhere obediently to authority. My mother made that part clear to me at a very young age. My mom always emphasized the importance of obtaining good morals – 90% because it was a Christian belief, but the rest of the 10% she really did want me to seek for myself why I should be the way I am. Model minority myth is founded on the fact t hat Asians are self persevering, self disciplining, educates and excels in every situation because of their hard work. This is something I do agree with and is the most accurate part of asian characteristics. But it’s because from a ancestor historical stance, they’ve had hard times and it is self perseverance that gets your through it. They pass on the importance of keeping your head up high and maintaining pride; as the opposing shame and guilt lingers along when the contrary occurs.   Ã‚  Ã‚  Ã‚  Ã‚  We’ve all, one time or another felt like we were being stereotyped – usually about our ethnicity or culture. Minority groups in my opinion experience racism, usually because the person feels threatened or insecure, and by ordering or bringing them down puts them on a superior pedestal.   Ã‚  Ã‚  Ã‚  Ã‚  I’ve never really fully experience the concept of â€Å"ethnic identity† and how it’s one’s sense of belonging. Growing up bilingual, I picked up Korean culture, however I never considered it my sense of belonging. I wasn’t really embraced by the Korean community, and felt that I will never fit into these little fine categories.

Nypd Case

Columbia Business School Revised December 18, 2000 The New York City Police Department Patrol System The City of New York is divided into 73 precincts. These precincts are the basic managerial units for the operation of the familiar police patrol cars (called radio mobile patrols or RMPs) we see on the City streets. For staffing purposes the Police Department divides the day into three eight-hour tours of duty: 12 midnight to 8AM, 8AM to 4PM, and 4PM to 12 midnight. A particular police precinct such as the 26th, in which Columbia University stands, may have 6 patrol cars in the field during the typical 8-to-4 tour.In New York about 1200 cartours are fielded on an average day — about 200 on the 12 to 8 tour, about 400 on the 8 to 4 tour, and about 600 on the 4 to 12 tour. Most cars are staffed with two police officers. The primary tasks of the patrol cars are responding to emergencies that are phoned in by citizens via the 911 emergency telephone system and patrolling the stree ts. Annually, there are about 10 million calls received by the 911 system. Incidence of emergency calls is generally very unpredictable, but incidents are most prevalent in the early evening hours.Emergency incidents vary in severity and importance — ranging from reports of crimes in progress to complaints about loud neighbors. Roughly 10% of calls are potentially serious and get high priority from the police. When not responding to 911 calls, patrol cars patrol in their assigned neighborhoods, referred to as sectors. Each precinct typically has 4 to 8 sectors. â€Å"Back-office† operations for the 911 system are located in Police Headquarters in downtown Manhattan at One Police Plaza. Incoming 911 calls are handled by banks of telephone operators, grouped by borough.The operators screen the calls to determine whether or not they are legitimate police matters, and key in to the central computer system information about the time, location, and nature of the incident. If the incident was not previously reported, the information is electronically relayed to the police patrol dispatcher for the appropriate precinct. NYPD Patrol System Columbia Business School p. 1  © 1998, Linda V. Green – 67 – Dispatchers are civilians who are responsible for assigning patrol cars to 911 incidents in the precincts they handle.They also monitor the status of incidents and patrol cars and input all relevant information to the central computer system. Dispatchers are typically responsible for 2 or 3 contiguous precincts. When a dispatcher receives a new incident, the information is automatically added to a computer screen for that precinct, and the job is added to the dispatch queue in priority order. When a patrol car from the precinct is available, the dispatcher will assign it to the next job in the dispatch queue. If the incident is a dangerous one, more than one car may be dispatched.All communications are via radio When a car is dispatched to a jo b, it first travels to the scene of the incident. If the incident is still active, the officers perform whatever tasks are called for and, when done, write up required reports and radio to the dispatcher a final status code. The amount of service time per car per incident (including travel time) varies greatly from incident to incident, but overall it averages about 30 minutes. Allocation of the 1300 car-tours among the precincts is a complex and sensitive issue.Precincts vary greatly in population, physical area, frequency of 911 calls, incidence, and type of crime and special needs. Moreover, the rate and type of 911 calls may vary by day of the week and by season. For these reasons, allocations must be adjusted regularly, and thus it is necessary to have a fast and efficient computer-based method to help determine allocations. Fortunately, accurate data is readily available from the 911 computer system which records detailed information about each call. The table below illustrate s the type of data that is collected and used to help determine allocations for each 8 hour tour of duty.Though at any given point in time the total number of RMP’s is fixed, occasionally the city decides to either increase or cut the number, usually as a reflection of the financial status of the city. The marginal cost of adding a fully staffed car for one tour-of-duty for a year is approximately $300,000 ($230,000 of which is for labor). Suppose the city consists of only six precincts as shown in the table. Your assignment is to allocate patrol cars among these six precincts for the tour of duty described by these data.You may assume that, on average, a car spends 30 minutes on each call in each precinct. Furthermore, statistical analysis has shown that service times are well modeled by an exponential distribution. NYPD Patrol System Columbia Business School p. 2  © 1998, Linda V. Green – 68 – PRECINCT AVERAGE NO. CALLS/ HOUR 6. 4 3. 8 PERCENT OF CALLS HIGH PRIORITY 8. 2 7. 7 TOTAL FELONIES PER YEAR 10,600 6,600 SIZE (SQ. MI. ) 1. 9 . 8 A B C D E F 2. 6 3. 4 1. 5 6. 6 7. 3 13. 8 4. 0 12. 2 4,300 9,400 1,800 8,500 5. 2 1. 0 17. 0 1. 7 NYPD Patrol System Columbia Business School p. 3  © 1998, Linda V. Green – 69 – – 70 –

Meal-Delivery Startups Look for a Winning Recipe

The authors clearly show how high-tech is applied to different areas of marketing mix and supply chain logistics to help meal-kit delivery companies create competitive advantage and have high customer satisfaction and retention rates. Unfortunately the authors are not able to provide us with the numbers for those rates, as they only state opinions of meal-kit entrepreneurs. The importance of computer applications is emphasized in a creation of the product to model recipes, measure prospective demand and stay connected electronically with producers and supplies of meals ingredients.According to the authors, it allows companies more planning and agility while working with seasonal or variable ingredient supply and at the same time pursuing a goal of losing less than 1 % of perishable inventory, which would seem surprisingly low to the reader, comparing to produce waste and spoilage In other food businesses. Internet, Mobil and social media technologies are the main methods used for pro motion of the product to the target market of Americans who want to order fresh food online.This Is an Important aspect for growth, as young generations will probably appreciate mime saving and convenience of Internet ordered fresh meals, despite the fact that at $10-12 they are more expensive then store bought frozen dinners, for example. At the low-tech end companies outsource the delivery to the 3-d party, which reduces capital Investment, but at the same time, the authors note, Involves risk of putting customer experience out of companies' control.Computer technology also plays Important part In a supply chain Integration. While technology can't always help In all aspects of business, the authors argue, by presenting the example of a meal-kit pending on its ingredients, they indicate, that another company plans to create their own warehouse management software to help track orders and productivity of each of its workers. I found this article relevant to the subject of our class, as it discusses many different aspects of marketing.It also combines feature which are important and interesting to me as a part of my Bal studies with its emphasis on importance of computer technology in elements of marketing mix, supply chain management, logistics and building business competitive advantage. As the future of the Internet grows so do the opportunities for business success for companies that utilize high-tech in their customer relationship management.Technology and sophisticated process of data mining allows innovative businesses to focus on details and customer experience and satisfaction by providing the products and services that their target audiences demand. I consider The Wall Street Journal a credible source as the newspaper is well established, has the largest circulation in US and a reputation of credibility. It has special emphasis on business and economic news.