Taxation Essay Example | Topics and Well Written Essays - 1000 words - 5

Taxation - Essay Example For this the taxation system of the transportation system needs to be evaluated in the UK in order to conclude the actual potential of the recommendation for the proposal. There have been different taxation systems in the UK transportation especially for the new mode of registration tax and fuel tax. Through this there has been increase in the revenue collection of the UK Government that is utilised for the development of the transportation system. This increase is well illustrated below: The proposal was developed when Amanda Shmit was unable to get certain services due to transportation system in the UK. The fact is that there is already a huge amount of tax imposed upon the aviation sector in the UK and any further increase would not be feasible enough. From the UK Air Passenger Duty (APD), there have been total receipts of  £864 million in 2004 and this fund was utilised for the development of the infrastructure in the UK (IATA, 2006). The aviation sector is the highest tax collecting mode than other sectors. Now additional ‘1p per mile’ will increase the burden in the aviation sector and there will be additional taxation for the consumers, which is not a positive sign. The UK Government is more focused upon the ‘Carbon Tax’ that has gained importance in recent times. The 1 p tax increase per mile seems to be another taxation system that does not align with the carbon taxation (Zimmer, 2008). The current transportation sector tax is utilised for different purposes. The increase in the burden of taxation will not solve the problems; instead it might provide rise to evasion of certain transportation tax. The utilisation of the road transportation of the UK is illustrated below. The proposal recommended by Amanda about the taxation for the evaluation of the taxation system of the UK Government related to the transportation sector is not a

Case Study Example | Topics and Well Written Essays - 1000 words - 33

Case Study Example Both lines of product compete for the company resources. Recently, the standard line of furniture has seen a significant increase in sales. As a result, the company has increased the labor hours for this line. However, the customized furniture line still gains precedence due to its huge profit margin. The company’s founder is quick to note the company’s growth in his review (Rice, 2003). However, the finance department has revealed that the inventory has tied up huge amount of cash. As a result, the inventory holding costs continue to increase. Additionally, the increasing lead times is causing more delays in delivery of both lines of production. As a result, the company management has been forced to re-examine the impact of the standard line furniture on the entire production process. Qatar has adopted an economic model that has led to the boom especially in the furniture industry. Small-scale production of furniture is not enough to meet its growing demand. As a result, a number of large-scale furniture manufacturing companies have cropped up in all corners of the country. Under this section, an analysis is provided of the strength and weaknesses of Gulf Creative Ideas. Since its inception, the company sales have rose dramatically. It has identified affluent consumers as its target market. High-end consumers are less price-sensitive and provide unique design specification for their furniture. The company has exploited this niche fully and this as translated to its continued growth in revenue. Chapter 1 is concerned with the operation management: activities that oversee the production process. Under the organization chart, inventory management is part of these activities in the manufacturing process. Chapter 2 analyzes the need for a mission statement and the operation strategies that follows. Gulf Creative Ideas should focus on the strategies that augment its competitive advantage. With regard to the sixth chapter, quality improvement is a

The Life And Issues Of The Corinthian Community Religion Essay

The Life And Issues Of The Corinthian Community Religion Essay Paul wrote to Corinth, a community plagued by internal divisions, social and ethnic distinction, and a diversity of congregations. Regardless of whatever the circumstances may be, the apostle confronts the problematic issues boldly and with authority. Nevertheless, controversy still burns brightly today, on these issues just as they did in the early church, rendering it ideal subject matter for theological and hermeneutical consideration. Accordingly, the purpose of this essay is to reconstruct the life and issues of the fledgling Corinthian church and to determine firstly, whether Paul really understood the issues at hand, and secondly the effective of Pauls response in the Corinthian community to his call at the time. This essay will address the life and issues of the Corinthian community as recorded in the book of I Corinthians. This book narrates how the apostle Paul heard of the Corinthian Christian communitys troubles and responded with this letter to remedy their situation, heal their divisions, and answer their questions. Paul confronted them with their sin and need for corrective action and clear commitment to Christ. The stance taken here is that Paul did understand the life and issues of the Corinthian community and the effectiveness of his response was positive and appropriate for the time. The reconstruction of the life and issues of Corinth are assessed here through the three major problems facing the community, and one specific issue for each of those problems. The three major problems facing the church in Corinth related to the church, the members and the authority. Of the numerous issues within these three groupings the specific issues addressed here are the Lords Supper, marriage and women. Corinthian church was founded by Saint Paul approximately twenty years after the resurrection of Jesus Christ. The apostle loved the Corinthian community with fervour and frustration for it was a vibrant and confused church. An extensive description of its establishment is recorded in Acts 18. Moreover, two of the longest letters in the New Testament, 1 and 2 Corinthian, are specifically addressed to it.  [1]   The first epistle written to the Corinthians was penned by Paul from Ephesus in reply to reports brought to him by two emissaries, and possibly Apollos (16:12). The arrangement of the letter indicates a response determined by the issues put to Paul (7:1). The correspondences content is acquired via the subject matter being introduced through a formula (peri de), latter repeated in (7:25; 8:1; 12:1; 16:1; 12). Notably, Paul wrote 1 Corinthians to address exceptional issues, rather than to demonstrate common principles, or to give an expose of Christian practice.  [2]   Neyrey states: By his own admission, Paul thought and behaved like a typical, first-century Jew in the Eastern Mediterranean (Phil. 3:4b-6). à ¢Ã¢â€š ¬Ã‚ ¦ Paul was clearly socialized into a Jewish and Pharisaic world. On the micro level, his cosmos consisted of biblical, temple, and pharisaic tradition. On the macro level, Paul shared with other first-century Mediterranean Jews certain cultural perceptions about the cosmos, a symbolic universe (Berger Luckmann1966). These perceptions inform all of his letters, colour the way he experienced reality, and structure the way he behaved. Those who would understand Paul ought also to share his perception, both on the micro and macro level.  [3]   There were various issues related to the community in Corinth. The three main problem areas were: a) the church, b) the members and c) authority. Problems within the church were notably related to mission, baptism, the Lords Supper, body life, love, worship and prophecy. Problems with members related to intellect, freedom, giving, sex, suffering and death. Problems with authority related to leaders, women and apostles.  [4]  Of these aforementioned problems and issues three are dealt with here. They are problems relating to the life and issues of the Corinthian Christian community at the time relative to (1) the Lords Supper, (2) sexual morality and (3) the role of women. (1) Problems within the church notably the Lords Supper. (1 Cor. 11:17-34) Paul had heard of scandalous behaviour in the Corinthian community worship relative to the Eucharist. The purpose of the Eucharistic gathering was to take part in the Lords Supper, as enacted by Jesus with the disciples. Regrettably, some of the Corinthian Christians were behaving in a way which denigrated the significance of the event.  [5]   This was as a result of class feelings and distinctions manifesting in the community (cf. James 2:1-4) with private cliques and affluent individuals initiating proceedings without waiting for others to eat. Gluttony, unsociable behaviour and drunkenness were becoming a familiar occurrence. To rebut this Paul reminds them that such conduct makes the professed reason for their joining in communion invalid and pointless.  [6]  Their actions constituted a contradiction to Church meaning and jeopardised the welfare of all. As such, Paul clearly perceived and understood this issue in the Corinthian community at the time. Furthermore, the intention of the Lords Supper was as a common meal, and Pauls condemnation relates to the Corinthians contradicting this principle (11:20-21). Thus, the Christians of Corinth would be better served by eating in their own homes rather than feigning a pretentious a unity repudiated by their behaviour. Pauls intention is not to censure gluttony and drunkenness, but to emphasize an egocentric apathy which is the antithesis of love.  [7]   Pauls denunciation is explicit as the Corinthians behaviour held communion in contempt (v.22) and could not being allowed to persist. Pauls remedial approach is by way of an explanation of the Eucharist. Paul showed how love is necessary for the Eucharist to have meaning and this love commences in their personal community relationships with one another, particularly the poor.  [8]   Relevant to this point, Murphy OConner notes that: The unity for the church is something more than physical juxtaposition in a determined space. It is a vital sharing of life and the Corinthians cannot deceive themselves that they enjoy this if the physical life of the poor is endangered because they do not have enough to eat.  [9]   (2) Problems with members notably sex. Pauls severe reprimand on sexual immorality defiling the church is presented in (5:1-6). From the start the Christian stance to the widespread unseemly Corinthian sexual practices and thought was one of uncompromising opposition, for sexual negligence was endemic with first-century Greeks. However, the Corinthians view of their emancipation in Christ was such that they felt inclined towards a different approach to other Christians, yet this was one which permitted even worse evils than the Greeks.  [10]   Paul condemns such sexual sin in the strongest of terms (6:9-20) because the troubles in the Corinthian church were basically related to sexual conduct.  [11]  Moreover, prostitution and immorality were invasive with marriages in Corinth in a dilemma and Christians unsure how to respond. Accordingly, Paul gave meaningful and practical solutions.  [12]   Pauls instruction can be separated into heterosexual and homosexual activity outside of marriage. Paul refuted the argument assuming that as Christians were not bound by food laws then the same applied to sexual laws (6:13). Pauls unyielding and persuasive argument said that it is fundamentally impossible to compare the two, as in Christian terms the word body means much more than animal tissue. Paul maintained that body is the self and he marshalled numerous arguments to sustain this position.  [13]   Pauls argument is bases on six facts: (a) that our body matters to God (1:63), (b) our body will be raised (6:14), (c) our body is the temple of the Holy Spirit (6:19), (d) our body is harmed by immorality(6:18), (e) fornication for a Christian is a rebellious act of independence, and most importantly (f) that our body belongs to Christ (6:19-20). Paul concludes by counselling to shun immorality (6:18) and emphasising that the body is for the Lord and should be kept that way, with this possibility only accessible through the power of the Holy Spirit.  [14]   Relative to homosexuality, Paul gives scant attention to the issue however he makes the point that it is basically unacceptable for Christian practice (6:9-11) and that it can be changed (6:9-11). His premise is that homosexuality is immoral and an unattainable avenue to Heaven. Paul refers to Genesis and the image of God residing mutually in the male and female (Gen.1:27).  [15]   (3) Problems relating to authority and women. Paul is considered by many to be a misogynist (a man who hates women). Nevertheless, Pauls overall attitude to women was reflective of the time and culture. However, Jesus teachings were revolutionary relative to the role and rights of women, and Paul embraced this new perception afforded to women.  [16]   The situation of women in Corinthian society indicates that women were held in low esteem in Hebrew, Greek and Roman culture. A womens authority was severely limited in that she was subject to the authority of her father or husband, could not inherit property, could not testify in a court of law, or claim right to education. Moreover, the temple of Aphrodite, the goddess of love, prostituted a thousand women in its service further demeaning their social status. Such was the state of affairs of women in Corinth at that time and the problem faced by Saint Paul.  [17]   Conversely, Christianity engaged women in church and community work, women such as Mary, Tryphaena and Tryphosa who worked hard in the Lord (Rom.16:12). They are found labouring with Paul in spreading the gospel (Phil.4:3) and supporting in various ways. For women both to pray and prophecy during public worship (1 Cor.11:5) was acceptable by Paul, despite being a contradiction to the customs of the time.  [18]   The fact that Paul was clear on the position of women in the church and that they were equal with all others is clarified in Galatians (3:28). For Paul men and women had complete equality of standing before God (1 Cor. 11:11). Unquestionably, the revolutionary teaching of Jesus had systematically permeated into the heart of Paul, the rabbi and apostle of Jesus. However, an issue on which Paul disagreed with women was regarding womens headdress (11:5). By dispensing with the customary covering for their heads many of women within the Corinthian church were defying tradition. It appears they viewed their action as having religious importance as the particular circumstance on which they chose to exhibit their uncovered heads was at worship. Their unconventional behaviour was obviously an expression of a new found freedom related to the Christian faith.  [19]   Undoubtedly, this was an assertion of feminine freedom found within the context of the new faith. To these women the covered head was symbolical of their subordination to men, and ceased to be acknowledged by them under conditions of worship. Paul differed with them on this point of headdress despite acknowledging womens right to speak in church under the inspiration of the Holy Spirit. This Paul ruled as an exception to the silence he otherwise imposed on them (ch.14:34), nevertheless he considered it did not excuse them from covering their heads.  [20]   Having considered problems within the church relating to the Lords Supper, sex and women there is, however, a further dynamic for reflection when appreciating the circumstances that occasioned I Corinthians. That dynamic is a developing conflict between the church in Corinth and Paul himself. Watson notes Gordon Fees observation that the language and style of I Corinthians are especially rhetorical and combative. Paul is taking them on at every turn à ¢Ã¢â€š ¬Ã‚ ¦ he is attacking and challenging with all the weapons in his literary arsenal.  [21]   While Paul is undoubtedly seeking to right both their theology and practices in a comprehensive way, it is clear that Paul needs to defend his apostolate. Moreover, the fact remains that the Corinthians had written to the apostle seeking his advice. This proves that he remains an authority figure in their eyes, understanding and appreciating their lives and issues. Hermeneutically, Corinth reflects realistically on our contemporary Christian community situation. The problems and issues addressed by St.Paul are still relevant to society and the church today. The text offers a splendid observation of Paul the church cultivator and pastor utilizing his theology for the service of the church. Green notes: The spread of abuses and problems at Corinth enable us to share the apostles perspective on a large number of issues of contemporary importance to the church. The whole correspondence throbs with life and love. However, there are difficulties associated with Corinthians that keep it a closed book to most church members today. The Corinthian issues are considered too awkward to tackle, such as tongues, prophecy and veiled women.  [22]   Naturally, this appraisal would be stalled at the outset if Pauls solutions to these problems relate simply to antiquated issues, For example, if First Corinthians rests on the necessity of the Lords Supper, sexual practices or the wearing veils to worship then the ethical instruction of Paul may well be relegated to archaic morality. Fortunately, however, the ethic of Paul is a protest against that very kind of literalistic and legalistic teaching. His concern with the practical should not be construed as a banal particularise. Rather, the concern with particulars rests on the conviction that basic ethical concerns are relevant o every aspect of human conduct.  [23]   Providentially, however, Pauls ethic is an objection to such literalistic and legalistic teaching. His concern with the practical should not be negatively construed but rather his concern with facts supports his conviction that fundamental ethical issues are pertinent to all facets of human behaviour. Pauls analysis and response to these commonplace issues offer theological considerations of merit. Repeatedly throughout First Corinthians Paul commences with a common concern, probes its depth for theological understanding, and applies theological principles for the practical application Christian life.  [24]   Pauls theological ethic can only be fully understood in relation to its application and relevance. First Corinthians may be applied as here as a fundamental source for investigation because the tension between the practical and theological are constantly sustain. Here the Christocentric character of Pauls thought is clearly expressed with Pauls answers founded on the rock of Christ. In conclusion it has been seen how Paul confronted the Corinthians Christians regarding their sins and shortcomings, exhorting them not to merge with the world or accept its false values and erroneous lifestyles. The root causes of these errors may be seen in an assimilation of the gospel to Hellenism however a more plausible reason is the human inclination to reshape God in our own image. Paul was well aware of what and why he was doing it when he wrote to the church of God at Corinth (1:2). The apostles purpose in writing to the Corinthians is clearly reproving. Paul wants them to know that he is concerned with the assembly and tells them what they should and not do in explicit terms. In addressing the issues relating to the Lords Supper, marriage and women (as with the other issues) Paul exhibits a clear understanding of the facts. This is received through the reliability of the sources and Pauls own background and worldly experiences. His adroit and forthright response addresss the situation squarely and accurately warranting an effective outcome. Paul makes it clear that his actions have no self advantage but that his writing is a command of the Lord (14:37). Pauls letter to the Corinthians offers the contemporary reader a window into a real and struggling early Christian community that challenged the Corinthians to allow the gospel to engage them in the reality of their daily lives. Likewise, the contemporary reader is challenged to allow the gospel message to engage them in the very realities of daily life and to celebrate their oneness in Christ when the church gathers for Eucharist and spiritual communication.

Vladimir Nabokovs Lolita - The Shocking Lolita Essay examples -- Nabo

The Shocking Lolita      Ã‚  Ã‚  Ã‚   Vladimir Nabokov wrote Lolita not only to create controversy and shock the public, but also for money and fame. Nabokov wrote Lolita to get attention. This novel engages moral dilemmas that are sensitive to its readers. The sensitive subject matter created such a controversy that it perpetuated sales and made it a bestseller, and he knew that if he wrote a book shocking and personal enough he would become wealthy. The novel speaks as though it were a lived event which adds to the intensity of Humbert's actions and to the shock of the reader. The delivery and depth of his thoughts make one think this is a true story, and the effect can be that the reader finds the action even more appalling.    Simon Karlinsky once declared that the publication of Lolita in America and England signaled the final "collapse of the Victorian moralistic censorship that had persisted in Western countries till the end of the 1950's"(Iannone 54). Alternatively, Nabokov states, "Lolita has no moral in tow. For me a work of fiction exists only insofar as it affords me what I shall bluntly call aesthetic bliss, that is a sense of being somehow, somewhere, connected with other states of being where art (curiosity, tenderness, kindness, ecstacy) is the norm"(314). This statement is taken from the epilogue that he wrote after the novel to state his intentions. The work has no other meaning than to shock the reader. None. Why would Nabokov bother taking the time to write a three hundred page novel just for the sake of "aesthetic bliss"(314)? Although he dismisses it entirely, moral issues arise quickly in this novel. The first moral is that by the age of twelve, one American girl has already been "hop... .... With the new release Nabokov will get more of what he wanted. On the INTERNET if one searches for the key word "Lolita", the reader will find several thousand locations in which the word "Lolita" is synonymous with pornography. Whether or not this is how Nabokov wanted to be remembered, Lolita has its place on the INTERNET. Though we may never know what drove Nabokov to write Lolita, it is still a great novel though immoral.    Works Cited Boyd, Brian. "The Year of Lolita'." The New York Times Book Review 8 Sept. 1991: 1-33. Iannone, Carol. "From Lolita' to Piss Christ'." Commentary Vol. 89, n. 1, Jan. 1990: 52-54. "Lolita and the Critics." New Republic Vol. 139, 27 Oct. 1958: 3. Nabokov, Vladimir. The Annotated Lolita. New York: Vintage Books, 1991. Schuman, Samuel. Vladimir Nabokov, a Reference Guide. Boston: G. K. Hall, 1979.   

John Updike

Eliana Orosco Mrs. King Composition II 8 March 2013 A&P John Updike was a prolific writer of novels, short stories, essays, poems, and children’s tale. In the early stories such as â€Å"A&P† John Updike uses memories from his childhood and teenage years. For the sort of â€Å"small† scenes and stories for which he quickly became famous for (Updike 233). Updike uses the elements of setting, mood, and characters to illustrate the theme of a rebellious generation in the short fiction story â€Å"A&P†.The setting of the â€Å"A&P† takes place in a small town north of Boston around 1960. Sammy needs a sympathetic listener (or reader), someone who will grasp the meaning he is constructing for himself as he puts his actions into narrative order. Collapsing past and present in rapid yet reflective colloquial speech, Sammy tells how three teenage girls, barefoot, in bathing suits, came into the A & P store to make a purchase. As they move through the aisles , Sammy, from his work station, first ogles them and then idealizes the prettiest and most confident of the three.He names her, to himself, â€Å"Queenie†; and though he jokes with his fellow cashier about the girls' sexiness, he is quietly disgusted by the butcher's frankly lustful gaze as the girls search for what they want to buy. Worse is his manager's puritanical rebuke for their beach attire as Queenie pays Sammy for her purchase. Outraged that his manager, Lengel, has made â€Å"that pretty girl blush† and wanting to demonstrate his refusal of such demeaning authority, Sammy quits his job on the spot.Though the girls leave without recognizing their hero, and though his manager tries to dissuade him from disappointing his parents, Sammy feels â€Å"that once you begin a gesture, it's fatal not to go through with it† (196). He acts decisively, but the girls have disappeared from the parking lot by the time he exits the store. In practical terms, Sammy's act ion has gained him nothing and cost him everything, but his narrative affirms his gesture as a liberating form of dissent, (M.Gilbert Porter discusses Sammy's dissent as Emersonian nonconformity: Porter 1155-58. ) Sammy does not see how he could have done otherwise, though he finds himself at odds with the only society he knows, sure that â€Å"the world will be hard to me, hereafter† (Updike 238). The time of year in the story illustrates the old generation versus a new generation. The narrator states that the way the young ladies were dressed isn’t normally how they dress in the â€Å"A;P† a very respectable supermarket.Sammy notices everyone’s expression towards the girls while they walk the aisles like when he says, â€Å"The sheep pushing their carts down the aisle-the girls were walking against traffic (not that we have one-way signs or anything) were pretty hilarious. You could see them, when Queenie’s white shoulders dawned on them, kind o f jerk, or hop, or hiccup, but their eyes snapped back to their own baskets and on they pushed† (Updike 235).Another way the regular customers were so shocked how Queenie and her friends were dressed they had to take a second glare at them, â€Å"A few house slaves in pin curlers even looked around pushing their carts past to make sure what they had seen was correct. † (Updike 235). The mood of the story is informal/rebellious that it illustrates that the â€Å"A;P† is an uptight supermarket and everything has to be done the right way. Like for example when Sammy rings an item up twice and he gets chewed out by one of the customers, â€Å"I ring it up again and the customer starts giving me hell.She is one of those cash-register-watchers, a witch about fifty with rouge on her cheekbones and no eyebrows, and I know it made her day to trip me up† (Updike 234). Mr. Lengel the manager at the â€Å"A;P† was the first to mention to Queenie and her friends that their attire was not acceptable in the supermarket by saying, â€Å"Girls, this isn’t the beach. Girls, I don’t want to argue with you. After this come in here with your shoulders covered. It’s our policy† (Updike 237). The characters in the short story illustrates the different rebellious moments in the story.Like for example, when Queenie shows the reader she doesn’t care what people think about her or has to say when she enters the supermarket with a two piece bikini, â€Å"Walking to the A;P with your straps down, I suppose it’s the only kind of face you can have. She held her head so high her neck, coming up out of those white shoulders, looked kind of stretched† (Updike 235). When Sammy tells Mr. Lengel, â€Å"You didn’t have to embarrass them† (Updike 238). With Mr. Lengel replying to him, â€Å"It was they who embarrassing us† (238).Then Sammy quits by pulling the bow at the back of the apron and sta rt shrugging it off his shoulders. When Sammy quits his job is also a rebellious moment because he quits to show the girls he stands up for them but when he does there is no one to thank him for his heroic moment. Sammy finally realizes that â€Å"the world will be hard to me, hereafter† (Updike 238) for the decision he had made for sticking up for people he really didn’t know. What I learned while reading the story is that with every decision there is consequences.Speaking up for someone may not always be the wrong or right thing to do. When you want to speak your own mind and defend someone you should be ready for the consequences coming after. Work Cited John Updike â€Å"A;P. † Compact Literature: Reading, Reacting, Writing Ed. Laurie G. Kirszner and Stephen R. Mendall. Compact 8th ed. Boston: Wadsworth, 2013. 234-38. Print. Saldivar, Toni. â€Å"The Art of John Updike's ‘A & P'. † Studies in Short Fiction 34. 2 (1997): 215. Literature Resource Center. Web. 7 Mar. 2013.

IT Project Management Assessment Essay

1. Summarizes how the project manager or team exhibited exceptional and ethical project management practices. Often, the project manager (PM) is faced with an issue that is not easily resolved by theory or the knowledge acquired from formal training. These types of problems are usually not of a technical nature and more often tend to be ethical or human resource issues (Stare, 2011). The satisfactory answer is often debatable and may suit one set of circumstances and yet not another. It is these difficult issues where the PM must draw from their practical experiences, moral and ethical obligations, and sometimes the rule of law. For example, international projects take the PM out of the comfort zone of the local laws and customs that they are used to working at home. In many host countries, doing business results in uncertainty and inconsistencies from the way business is conducted at home. Sometimes a practice that is permissible in the foreign country is not at home (Stare, 2011). Will making a payment to a foreign government official to obtain permits, licenses or police protection be seen as a bribe or just facilitating and expediting to get things done? That is why it is useful to have a set of guidelines. Companies should have a set of best practices or code of conduct to assist them, however, many do not. Here is a list of questions to use and may be proven useful in deciding a correct approach: Are you following rules that are generally understood and accepted for the task taking place? For example, in poker, bluffing is accepted as part of the game. Are you comfortable publicly discussing and defending your action? Would you be comfortable if your friends were aware of it? Is your family ok with it? Would you want someone to do it to you or to your family? What if everyone acted that way? Would the resulting society be desirable? Are their alternatives that rest on firmer ground? Some countries such as the U.S. have a legal framework, the Foreign Corrupt Practices Act (FCPA) for conducting business abroad. For instance, it states with respect to bribery that it is a crime for a bribe to be made to a foreign official or political party for the purpose of obtaining or retaining business or for directing business to another person even if this flows through an intermediary or consultant (Quade, Birkenkrahe, & Habermann, 2012). However, not all payments are defined as bribes. Payments for routine government action are allowed under the FCPA including the dispensing of permits, licenses and police protection as noted in the example. Thus, it is important to distinguish between those that are acceptable and unacceptable by noting the various laws of both your own country and those in your host country. As organizations increasingly adopt the practice of project management to achieve their goals, project managers must be adept in the soft skills, political savvy, and conflict management skills that are vital to project success. Project success relies directly on the ability of project managers to communicate, negotiate, and influence within a project environment that inevitably involves politics and conflict (KENNEDY & HUSTON, 2012). It is important for the project manager to approach difficult issues with care and conduct their affairs within the appropriate ethical and legal framework. Some of the PM guiding principles are gained from the company value statements, and codes of conduct. This will provide the project manager, along with his or her experience, the additional resources to resolve tough situations. 2. Discusses the role of the project manager or team, the organizational setting, the recipient’s approach to project integration management, and obstacles that had the potential of adversely impacting the triple constraints. Some of us are familiar with the term, triple constraint, which refers to the three way conflict between scope, time, and cost. The constraint is often represented diagrammatically by a triangle. What the diagram attempts to show is that if something change in any constraint it should impact the other two constraints in some way. For example, if you increase the scope of a project, this will have the effect of increasing the time taken and thus the cost of the project (DiVincenzo, 2006). Also, if you reduce the time taken, but you are not prepared to reduce the scope, then clearly it’s going to cost more to complete the project. Triple constraint is one of the least understood, but most important keys to understand in project management. The discipline of project management is about providing the tools and techniques that enable the project team and not just the project manager to organize the work to meet the constraints. Another tactic to project management is to consider the three constraints as finance, time and human resources. If you need to finish a job in a shorter time, you can throw more people at the problem, which in turn will raise the cost of the project, unless by doing this task quicker you will reduce costs elsewhere in the project by an equal amount. A project management graphic aid, which is a triangle, can show time, scope, and cost objective as the sides of a triangle, instead of the corners. Project management could used a pair of triangles called triangle outer and triangle inner to represent the concept that the intent of a project is to complete on or before the allowed time, on or under cost, and to meet or exceed the required scope (Anantatmula, 2010). The distance between the inner and outer triangles shows the hedge or possibility for each of the three elements. Bias could be shown by the distance. The example of a project with a strong time bias was the Alaska pipeline which essentially had to be done on time no matter the cost. After years of development, oil flowed out the end of the pipe within four minutes of schedule. The illustration of the time side of triangle inner was effective on the top of the triangle outer line. This was true of the scope objective line also. The cost line of triangle inner, however, was outside since the project ran significantly over budget. This is a good relationship of Performance, Cost, Time, Scope, and shows that a project can pick any three. Projects and initiatives are more likely to meet objectives and achieve success when change management and project management are being both used and integrated (DiVincenzo, 2006). An integrated approach increases the effectiveness of project delivery and increases the chances that sustained change happens. Integration of change management and project management enables the practitioners doing the work to be more aligned, the activities to be more effectively sequenced and the tools being used to be even stronger. Regardless of the specific approach to integrating people, processes, tools and methodologies, integration of change management and project management will provide a more complete approach and solution to creating sustained and meaningful change in the organization. Reference Anantatmula, V. S. (2010). Project Manager Leadership Role in Improving Project Performance. Engineering Management Journal, 22(1), 13-22. DiVincenzo, T. (2006). Project managers stay in charge and out front. Occupational Outlook Quarterly, 50(2), 19-25. KENNEDY, D., & HUSTON, M. (2012). Don’t promote the villains. (cover story). Industrial Engineer: IE, 44(10), 28-32. Quade, S., Birkenkrahe, M., & Habermann, F. (2012). Manage Projects Smarter: Picking Tools for Small and Medium-Sized Enterprises. International Journal of Advanced Corporate Learning, 5(3), 43-47. doi:10.3991/ijac.v5i3.2175 Stare, A. (2011). THE IMPACT OF THE ORGANIZATIONAL STRUCTURE AND PROJECT ORGANIZATIONAL CULTURE ON PROJECT PERFORMANCE IN SLOVENIAN ENTERPRISES. Management: Journal of Contemporary Management Issues, 16(2), 1-22.

Biography of Sonia Delaunay, Modernist Designer

Biography of Sonia Delaunay, Modernist Designer Sonia Delaunay (born Sophia Stern; November 14, 1885 – December 5, 1979) was one of the pioneers of abstract art at the turn of the century. She is best known for her participation in the art movement of Simultaneity (also known as Orphism), which placed vibrant contrasting colors alongside one another in order to stimulate the feeling of movement in the eye. She was also a highly successful textile and clothing designer, making a living off of the colorful dress and fabric designs she produced in her Paris studio. Early Life Sonia Delaunay was born Sophia Stern in 1885 in Ukraine. (Though she lived there only briefly, Delaunay would cite the brilliant sunsets of Ukraine as the inspiration behind her colorful textiles.) By the age of five she had moved to Saint Petersburg to live with her wealthy uncle. She was eventually adopted by their family and became Sonia Terk. (Delaunay is sometimes referred to as Sonia Delaunay-Terk.) In St. Petersburg, Delaunay lived the life of a cultured aristocrat, learning German, English, and French and traveling often. Delaunay moved to Germany to attend art school, and then eventually went on to Paris, where she enrolled in lAcadà ©mie de la Palette. While in Paris, her gallerist Wilhelm Uhde agreed to marry her as a favor, so that she could avoid moving back to Russia. Though a marriage of convenience, her association with Uhde would prove instrumental. Delaunay exhibited her art for the first time at his gallery and through him met many important figures in the Parisian art scene, including Pablo Picasso, Georges Braque, and her future husband, Robert Delaunay. Sonia and Robert married in 1910, after Sonia and Uhde amicably divorced. Fascination with Color In 1911, Sonia and Robert Delaunays son was born. As a baby blanket, Sonia sewed a patchwork quilt of brilliant colors, reminiscent of the bright colors of folkloric Ukrainian textiles. This quilt is an early example of the Delaunays’ commitment to Simultaneity, a way of combining contrasting colors to create a sensation of movement in the eye. Both Sonia and Robert used it in their painting to evoke the fast pace of the new world, and it became instrumental to the appeal of Sonia’s home furnishings and fashions which she would later turn into a commercial business. Twice a week, in Paris, the Delaunays attended the Bal Bullier, a fashionable nightclub and ballroom. Though she would not dance, Sonia was inspired by the movement and action of dancing figures. At the turn of the century, the world was rapidly industrializing, and artists found figurative representation to be insufficient in describing the changes they were observing. For Robert and Sonia Delaunay, saturation of color was the way to depict the electric vibrations of modernity and the best way to describe the subjectivity of the self. Sonia Delauanay, Flamenco Dancer. 1916. Oil on canvas. Private collection. WikiArt / Public Domain Advances in the science of color theory had proved that perception was inconsistent among individual perceivers. The subjectivity of color, as well the realization that vision was a state of perpetual flux, was a reflection of the unstable world of political and social change in which the only thing man could verify was his individual experience. As an expression of her subjective self, as well as due to her fascination with juxtaposing color, Sonia made the first simultaneous dresses, much like the colorful patchwork quilts she made for her son, which she wore to the Bal Bullier. Soon she was making similar items of clothing for her husband and the various poets and artists close to the couple, including a vest for poet Louis Aragon. Spain and Portugal At the outbreak of World War I, Sonia and Robert were vacationing in Spain. They decided not to return to Paris, but instead to exile themselves to the Iberian Peninsula. They successfully settled into expat life, using the isolation to focus on their work. After the Russian Revolution in 1917, Sonia lost the income that she had been receiving from her aunt and uncle in St. Petersburg. Left with little means while living in Madrid, Sonia was forced to found a workshop which she named Casa Sonia (and later renamed to Boutique Simultanà ©e upon return to Paris). From Casa Sonia, she produced her increasingly popular textiles, dresses, and home goods. Through her connections with fellow Russian Sergei Diaghilev, she designed eye popping interiors for the Spanish aristocracy. Delaunay became popular at a moment in which fashion was significantly changing for young European women. The First World War demanded that women enter the workforce, and as a result, their attire had to change to accommodate their new tasks. After the war was over, it was difficult to convince these women to return to the more restrictive dress of the 1900s and 1910s. Figures like Delaunay (and, perhaps most famously, her contemporary Coco Chanel) designed for the New Woman, who was more interested in freedom of movement and expression. In this way, Delaunay’s designs, which focused on movement of the eye across their patterned surfaces, also encouraged movement of the body in their loose fits and billowing scarves, proving two-fold that Delaunay was a champion of this radically new and exciting lifestyle. (Not to mention that she was the primary breadwinner for her family, making Sonia an exemplar for New Womanhood.) An example of Delaunays beachwear. Luigi Diaz / Hulton Archives / Getty Images Collaborations Delaunay’s exuberance and interest in multimedia collaboration, as well as her creative and social friendships with artistic Parisian notables, were fruitful grounds for collaborations. In 1913, Delaunay illustrated the poem Prose du transsibà ©rien, written by the couple’s good friend, Surrealist poet Blaise Cendrars. This work, now in the collection of Britain’s Tate Modern, bridges the gap between poetry and the visual arts and uses Delaunay’s understanding of undulating form to illustrate the action of the poem. Her collaborative nature also led her to her design costumes for many stage productions, from Tristan Tzara’s play the Gas Heart to Sergei Diaghilev’s Ballets Russes. Delaunay’s output was defined by the fusion of creativity and production, where no element of her life was relegated to a single category. Her designs adorned the surfaces of her living space, covering the wall and furniture as wallpaper and upholstery. Even the doors in her apartment were decorated with poems scrawled by her many poet friends. An example of Delaunays painted work.   Getty Images Later Life and Legacy Sonia Delaunay’s contribution to French art and design was acknowledged by the French government in 1975 when she was named an officer of the Legion d’Honneur, the highest merit awarded to French civilians. She died in 1979 in Paris, thirty-eight years after her husbands death. Her effusiveness for art and color has had lasting appeal. She continues to be celebrated posthumously in retrospectives and group shows, independently and alongside the work of her husband Robert. Her legacy in the worlds of both art and fashion will not soon be forgotten. Sources Buck, R., ed. (1980). Sonia Delaunay: A Retrospective. Buffalo, NY: Albright-Knox Gallery.Cohen, A. (1975). Sonia Delaunay. New York: Abrams.Damase, J. (1991).Sonia Delaunay: Fashion and Fabrics. New York: Abrams.Morano, E. (1986). Sonia Delaunay: Art into Fashion. New York: George Braziller.