Zar A Business Strategy And The Brand Image - 1706 Words

Under the hard economic times in which the world is currently locked, one would be forgiven to expect that fashion is the last thing on people s mind, especially the young and the middle-class. This is a population considered as low income and would spend much of their finances in other needs rather than fashion. However, Zara, a Spanish retail fashion giant, has achieved just that by providing clothing and fashion at an affordable price for those conscious of fashion. Zara has made a business out of promoting people to wear fashionable clothes and purchasing them at prices they can afford at Zara stores. The company has enjoyed success in the textile industry owing to its unique business strategy and the brand image. Among many clothing retailers, up to date fashion clothes, affordable prices, fast operations, and brand culture are the main reasons that have enabled the company stays ahead of the pack in the fashion industry. Zara prides itself as the leading world retailer of up to date fashion. In its consumer model, the business views the customer as fashion conscious and keen shopper who would like to spot the latest in fashion at an affordable price to keep the trend going. Zara has its beginnings in Coluna, Spain where the first shop opened targeted consumers conscious of the fashion but put away with prices at most fashion retailers (Adage.com). This indicates the fact that Zara, as a brand, had set itself early in the beginnings as a place to visit for the latestShow MoreRelatedGlobalization of South Africa8279 Words   |  34 Pagesmanufacturers and financial institutions. Multinational companies also have branched in SA because it is a beachhead for the Africa and takes 70% of African trade. The Government also supports the infrastructure and gives a tax benefit for better business environment. On top of that, now SA is facing a huge opportunity, the 2010 FIFA world cup. Consequently, SA will b e getting globalization and continuous efforts are needed at the country in order to attract significant investment flows and improveRead MoreMarketing Strategies of Godrej6674 Words   |  27 PagesGodrej Marketing strategies of Godrej UNIT-1 INTRODUCTION Marketing is defined by American Marketing Association [AMA] as â€Å"the activity, set of institutions, and processes for creating, communicating, delivering, and exchanging offerings that have value for customers, clients, partners, and society at large.† Broadly â€Å"marketing is a social and managerial process by which individuals and organizations obtain what they want through creating and exchanging value with others.† Marketing has alwaysRead MoreBusiness Plan for Point Footwear Manufacturing Distribution5149 Words   |  21 PagesDepartment of Management Studies MBA Programme Business Plan for POINT footwear manufacturing and distribution Submitted by : Nay Zar Myo Roll No : 36 15th Batch MBA Plan Outline 1. Executive Summary 2. Company Summary 3. Products 4. Market Analysis Summary i. Market Segmentation ii. Distribution Strategy iii. Market Trends 5. Competition and Buying Patterns Competitive Edge 6. Strategy and Implementation Summary Sales Strategy 7. Management Summary 8. Financial Plan i.Read MoreCellc South Africa - Marketing15638 Words   |  63 Pages2000 According to the online article Market segmentation means good business, this process in indeed a very precise one. Involving looking as well as analyzing particular markets consumers is found to be within. After which they are divided in to segments, according to variables. This segmentation marketing method has proven to increase profits, as well as how the business plans to formulate an appropriate retention strategy for its customer base. This ensures that maximum time an effort is focussed

Is Lolita a Love Story or Pornography - 3043 Words

Is Lolita a Love story or pornography? Is it Moral or Immoral? Lolita, the dramatic story of the main character, Humbert Humbert and the twelve and a half year old Lolita is the most controversial and greatest masterpiece created by the Russian writer Vladimir Nabokov. Lolita is a full-blown psychological novel, a detective novel, a confessional novel, a Doppelgà ¤nger Tale, an extended allegory for artistic process a sexual myth, more complicated and mysterious than comparable to Freudian stereotypes, even a fable with correspondence to the little red riding hood story. Nabokov possesses the power to enchant the reader with an enormous variety of beautiful language and structure. By creating word plays he enables H.H. to convince†¦show more content†¦At this point in the novel the reader does not know of what or that Humbert is guilty of anything. Through his gentle tone, elaborate language and romantic sense Humbert appears as a prince in a fairy, the definite hero. The reader almost believes Humberts position in court to be accidental, as he seems incondemnable. Lolita makes the first approach to intercourse in the novel on page 133 when she suggests that they play a game. Importantly Lolita views it as game she and Charlie had played. Humbert states she saw the stark act merely as a part of a youngsters furtive world unknown to adults. What adults did for purposes of procreation was no business of hers. This comic description shows Lolitas naivetà © as well as the lack of connection she has to the game. There is no passion on her part proven by the kiss being described as having some rather comical refinements of flutter and probe which made me conclude she had been coached at an early age by a little Lesbian. In addition Lolita suggests having sex but is taken aback when he nuzzles her shoulder. It was very curious the way she considered and kept doing so for a long time all caresses except kisses on the mouth or the stark act of love either romantic slosh or abnormal. Her disengagement in everything surrounding the act itself signals her youth and inexperience as well as lack of interest in Humbert as a person. She proceeds handling theShow MoreRelated Lolita Essay1469 Words   |  6 Pages Vladimir Nabokov’s Lolita When Vladimir Nabokov finished writing the novel Lolita he knew the explosive subject matter that he was now holding in his hands. After being turned down by publishing houses on numerous occasions to unleash his controversial story to the public, it was finally published by the French in 1955. Many critics were shocked and called it pornography while others praised his work. How could a pure thinking author conjugate ideas on issues so dark and depraved? What were hisRead Moreï » ¿Does Nabokov’s ‘Lolita’ have any canonical value?1325 Words   |  6 Pagesï » ¿Does Nabokov’s ‘Lolita’ have any canonical value? The literary canon is the group of texts considered to be of the most value. These are books which are generally taught in schools, colleges and universities. Authors that belong to the canon seem to follow certain characteristics; middle or upper class, white male authors who are dead. Writers such as Shakespeare, Milton and Chaucer are synonymous with the canon and also follow these characteristics. Vladimir Nabokov follows most of theseRead MoreEssay on Defining Lolita: the Novel and the Name2268 Words   |  10 PagesDefining Lolita: the Novel and the Name In his essay, On a Novel Entitled Lolita, Vladimir Nabokov tries to answer the age-old question, What is the objective of the novel? He quickly replies, ...I happen to be the kind of author who in starting to work on a book has no other purpose than to get rid of that book... (311). There is more to his response than this, however. He goes on to say that his book was not written to celebrate pornography or pedophilia, nor was it written to promoteRead MoreLolita3026 Words   |  13 PagesA Love Story: Or Is It? â€Å"Lolita, light of my life, fire of my loins, my sin, my soul† (Nabokov 9). Quoted from Vladimir Nabokov’s novel Lolita, Humbert Humbert briefly describes his sensibilities towards his love Lolita. I’ve italicized love for the reason that this book is perceived often as not a true American love story but as a pedophile’s lust. The reasoning for the italicization is because I wanted to emphasis on the point that this book offers more than that of a pedophile’s love. Nabokov’sRead MoreThe Effects Of Pedophilia On The Modern World1578 Words   |  7 Pagespoorly-regarded members of society. Definitions Pedophilia is one of the many paraphilias, or feelings of sexual arousal in response to atypical objects or circumstances. Pedophilia comes from the Greek roots â€Å"paà ®s, paidà ³s† (child) and â€Å"philia† (brotherly love). Pedophilia is defined in the ICD-10 as â€Å"a persistent or a predominant preference for sexual activity with a prepubescent child or children†, with the caveat that â€Å"the person is at least 16 years old and at least five years older than the child orRead More Lolita Essay4884 Words   |  20 Pages De-victimizing Lolita: Removing Emotion from the Classroom Abstract: This paper focuses on Vladimir Nabokov’s novel Lolita. Specifically the argument discusses the need for reform within the classroom setting regarding student reaction and interpretation to the text. Class discussion involving Lolita tends to fall under a blanket of socially constructed presumptions that lend the discussion toward a shallow and judgmental reading of the text, and this tendency limits the discussion. This paperRead MoreChild Beauty Pageants2587 Words   |  11 Pagesthe 1996 sexual molestation and murder of JonBenet Ramsey. There are many movies, such as â€Å"Lolita† and â€Å"Pretty Baby,† that portray young girls as being involved in sexual situations with older men. This leads to young girls growing up to believe this is acceptable. What makes this article different is that it does not revolve around beauty pageants, but around the media and its involvement in child pornography and exploitation of girls at a young age. Hollywood and the likes, â€Å"engage in massive pimping

Taxation Tasks Essay Free Essays

1 ) Patty owned Patty’s Cakes in Jacksonville. Florida. She sold her concern to Fruity’s. We will write a custom essay sample on Taxation Tasks Essay or any similar topic only for you Order Now Inc. a national pastry company. There was a non-compete understanding in the contract for the sale of her concern. In the non-compete. Patty agreed non to work in any capacity in the nutrient industry for 10 old ages on the full E seashore. A tribunal would probably find that the non-compete understanding a ) violates federal jurisprudenceB ) is unenforceabledegree Celsius ) is enforceablevitamin D ) both A and B 2 ) A liability that may widen from an employee to the employer if the employee is moving within the range of his or her employment at the clip the liability arose is called: a ) vicarious liabilityB ) employee liabilitydegree Celsius ) employer liabilityvitamin D ) adverse liability 3 ) A individual who contracts with a principal to execute a undertaking harmonizing to her or his ain methods. and who is non under the principal’s control sing the physical inside informations of the work is called a/an: a ) Contingent workerB ) Temporary workerdegree Celsiuss ) Independent contractorvitamin D ) All of the above 4 ) Benita works as a nursing helper in a retirement place run by Cottonwood Care Centers. a national operator of installations supplying attention for the aged. Benita works 53 hours a hebdomad. After looking at her paysheet stubs for the past 6 months. she concludes that she has non received sufficient overtime wage. She complains to her supervisor but the company takes no action. a ) Benita can convey a ailment to the National Labor Relations Board under the Fair Labor Standards Act of 1938 ( FLSA )B ) Benita can convey a ailment to the U. S. Department of Labor. under the Fair Labor Standards Act of 1938 ( FLSA )degree Celsius ) Benita can convey a ailment to the U. S. Department of Labor. under the Employee Retirement Income Security Act of 1974 ( ERISA ) .vitamin D ) Benita can convey a ailment to the U. S. Department of Labor. under Executive Order 11246 5 ) Ling often stocks shelves for Ace’s Market on an as needful footing. Ace pays Ling $ 5 per shelf. One twenty-four hours Ling falls off a broken ladder while carrying a shelf. Line is earnestly injured: a ) If Ling is determined to be an independent contractor. he is eligible for workers’ compensationB ) If Ling is determined to be an employee. he is eligible for workers’ compensationdegree Celsius ) Ling is eligible for workers’ compensation whether he is an employee or an independent contractorvitamin D ) None of the above 6 ) ABC. Inc. solicited commands from assorted independent contractors to landscape the evidences of its new office composite. Drew. caput of installations direction told Patty. his secretary. that he would non accept any commands from Latino contractors. Drew explained that he would authorise engaging lone American contractors to work on the evidences. A Latino contractor brings a case against ABC for favoritisms. a ) Drew’s refusal to engage Latino companies is a misdemeanor of the Independent Contractors Act of 2006.B ) Drew’s refusal to engage Latino companies is a misdemeanor of the Title VII of the Civil Rights Actdegree Celsius ) The Latino contractor can non predominate in a favoritism instance because John’s conversation with his secretary is confidential and can non be used as grounds.vitamin D ) Drew’s refusal to engage Latino companies is non a misdemeanor of the Title VII of the Civil Rights Act because that jurisprudence does non cover favoritism against independent contractors. 7 ) BRC Partners is a confer withing house. Sam and Arnie are analysts for BRC. Sam was hired as an employee and Arnie was hired as an independent contractor. They both work in the same BRC office under the same supervisor. They both must work Monday through Friday during the criterion concern hours. Both are required to describe to hebdomadal staff meetings. Sam is paid a wage and the proper federal and province revenue enhancement withholdings are made. Arnie does non have benefits like retirement and wellness insurance and his is paid by the undertaking with no federal and province withholdings. Arnie signed a contract that clearly stated he was an independent contractor and non an employee. a ) BRC has decently classified Arnie as an independent contractorB ) BRC has improperly classified Arnie as an independent contractordegree Celsius ) BRC has improperly classified Arnie as an independent contractor. nevertheless. its contract with Arnie is adhering and BRC will hold no liability under federal or province jurisprudence for the misclassification. vitamin D ) BRC has improperly classified Arnie as a independent contractor. nevertheless. its contract with Arnie is adhering and BRC will hold no liability under federal and province jurisprudence for the misclassification. but Arnie will hold liability under federal and province jurisprudence. 8 ) Pilar is hired by Axel. Inc. as an independent contractor. To avoid a finding by the IRS that Pilar has been misclassified as an independent contractor. Axel should: a ) provide preparation to PilarB ) wage her by the hrdegree Celsiuss ) pay FICAvitamin D ) none of the above 9 ) Clarence works as an independent contractor for the jurisprudence house of Kafka. Rivera and Grisham. a ) Clarence will be responsible for doing payments for his Social Security ( FICA ) . estimated federal income revenue enhancement payments. estimated province income revenue enhancement payments and Medicare.B ) Clarence will be responsible for doing payments for his FICA and Medicare and the jurisprudence house will be responsible for keep backing paysheet tax write-offs for his federal and province income revenue enhancements.degree Celsius ) Clarence will be responsible for doing payments for his Social Security ( FICA ) and Medicare. but the jurisprudence house will be responsible for doing estimated federal income revenue enhancement payments. estimated province income revenue enhancement payments for him. vitamin D ) Clarence will be responsible for doing payments for his Social Security ( FICA ) . keep backing tax write-offs for his federal and province income revenue enhancements and Medicare. 10 ) Which of the followers is non covered by the EEOC’s definition of contingent worker? a ) an employee hired through a staffing houseB ) a impermanent. seasonal. or parttime workerdegree Celsius ) an appliervitamin D ) an independent contractor How to cite Taxation Tasks Essay, Essay examples

Tax Residency Status Period Commencing

Question: Describe about the Tax Residency Status for Period Commencing. Answer: Issue The relevant issue in the case is to opine on the tax residency status of Joan for the period commencing from January 2014 until her return to Australia in July 2016. Further, the implications of the tax residency status on the respective tax obligations also need to be highlighted. Relevant Law The subject of tax residency is dealt with in Section 6(1), ITAA 1936 which narrates the various test for the residency determination of individuals which have been elaborately explained in the tax ruling TR 98/17 (ATO, 1998). The tax residency determination is significant as in accordance with Section 6-5(2), ITAA 1997, for Australian tax residents, income from all sources (irrespective of the fact that it may be generated domestically or from abroad) would be considered for taxable income computation (Barkoczy, 2016). The relevant legislation and relevant ruling suggests that namely four tests may be applicable for tax residency determination as outlined below (Nethercott, Richardson Devos, 2016). Domicile Test Normal Test of Residency 183 day test Superannuation Test The relevant test from the above are discussed above. Domicile Test The domicile test is used for the tax residency determination of Australian residents. The essential conditions that the given taxpayer needs to comply within the given assessment year are highlighted below (Woellner, 2014). The taxpayer must be a holder of Australian domicile in a manner sanctioned under the Domicile Act 1982. Additionally, the permanent abode of the given taxpayer must be located within Australia at the time of assessment. The determination of domicile possession is a straight forward task with no ambiguity, however high subjectivity may be involved with regards to permanent abode location. In this regard, the critical factors to be taken into consideration for location determination are summarised below (ATO, 1991). The difference between the length of actual stay abroad compared to the intended stay duration abroad. The intent on taxpayers part to return to Australia after accomplishment of a defined task. The act of abandoning the residence in Australia. The act of establishing residence in a foreign country The continuity of the stay abroad along with the underlying duration. Further, as indicated by the verdict extended in the F.C. of T. v. Applegate (1979) 9 ATR 899 case, in the event the expected duration of stay is expected to be greater than 2 years, then for the period of stay abroad, the tax authorities tend to consider that the taxpayer has a permanent residence abroad even though there may be intention on taxpayers part to return to Australia at the completion of the obligation (Coleman et. al., 2016). Resides Test or Normal Test of Residency This test is primarily deployed for tax residency determination of foreign residents. This is primarily used for those individuals whose country of origin is not Australia but come to Australia for a variety of reasons. The underlying residency of these individuals is determined by considering the following factors (Barkoczy, 2016). Extent of significance for which taxpayer has come to Australia Extent of ties in various spheres such as professional and personal which taxpayer maintains in Australia Nature of social arrangement that the person has in place when in Australia. The stay duration in Australia and the visit frequency to country of origin during the assessment period. Fact and Application The relevant facts related to the given situation are outlined below. Joan is an Australian resident and works for an Australian company based out of Melbourne as the chief accountant. In January 2014, Joan is entrusted with the task of establishing a factory for the employer in Vietnam for which, she goes to Vietnam with her husband. However her son continued stay in the Melbourne located family home. The couple has intention to return to Australia post the establishment of factory which would take three to four years. Joans husband gets employment in Vietnam and also an apartment is leased for four years. Joan returned to Australia in January 2016 after which she went to a Europe trip for six months before returning to Australia in July, 2016. For the whole period i.e. from January 2014 to July 2016, the Australian domicile of Joan was intact as intention to return in Australia was always intact. Tax residency status FY2014 While the domicile condition is met being an Australian resident, but since Joans expected stay in Vietnam is expected to be longer than 2 years, hence it is fair to expect that there has been a shift in the permanent abode from Australia to Vietnam as apparent from IT 2650. Hence, for FY2014, Joan would be considered a foreign tax resident. Additional proof to this is provided by the fact that both have started socialising in Vietnam indicating the intent to stay in Vietnam for long. Tax residency status FY2015 While the domicile condition is met being an Australian resident, but since Joans expected stay in Vietnam is expected to be longer than 2 years, hence it is fair to expect that there has been a shift in the permanent abode from Australia to Vietnam as apparent from IT 2650. Also, Joans husband has found an employment in Vietnam only. Further, during the year Joan did not visit even once to Australia. Hence, for FY2015, Joan would be considered a foreign tax resident. Tax residency status FY2016 While the intended stay duration was 3 to 4 years, Joan finished her professional obligation earlier and returned in January 2016. Besides, considering the presence of son, job for Australian company and house in Melbourne, significant ties are maintained in Australia. The Europe trip of six months is done with the intent of a casual traveller since Joan keeps moving from one city to the other and hence this purpose is not significant. Thus, in line with the domicile test and the resides test, it would be fair to conclude that Joan for this year would be an Australian tax resident. Income tax implications For the period from January 1, 2014 to June 30, 2015, the employment income is derived from Vietnam and hence would not be taxable in Australia as per Section 6-5(3). However, as per Section 6-5(2), for FY2016, the employment income would be taxable in Australia. References ATO 1991, IT 2650, Australian Taxation Office, Available online from https://www.ato.gov.au/law/view/document?Docid=ITR/IT2650/NAT/ATO/00001 (Accessed on October 4, 2016) ATO 1998, TR 98/17, Australian Taxation Office, Available online from https://www.ato.gov.au/law/view/document?Docid=TXR/TR9817/NAT/ATO/00001 (Accessed on October 4, 2016) Barkoczy,S 2016,Foundation of Taxation Law 2015,8th eds., CCH Publications, North Ryde Coleman C, Hart G, Jogarajan S, Krever R McLaren J, Sadiq K 2016, 9th eds., Principles of Taxation Law, Thompson Reuters, Sydney Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde