Analysis of Hero the Film by Zhang Yimou - 1476 Words

Zhang Yimou’s thrilling film Hero is both an emotional and exhilarating experience. Hero combines the use of action-packed scenes as well as a beautiful love story. Nameless, Broken Sword and Flying Snow, the main characters, team up to eventually kill the King of Qin who had murdered a number of people with the Qin army including both Flying Snow and Nameless’s father. Although the Qin army is an enemy of Broken Sword and Flying Snow’s people, it is a personal issue to assassinate the king. Throughout the film the audience is exposed to the developing love that forms between Broken Sword and Flying Snow. While their love unfolds, many battles of combat arise between enemies and allies. When Nameless joins Broken Sword and Flying Snow,†¦show more content†¦By using this type of editing to include slow motion, the editing expanded chronological time. By expanding chronological time the events of the scene are dragged out so the viewer can see every elemen t and detail of the scene. The way the film maker edited this film allowed the film to display battle scenes and excellent scenery that completed the appearance of the film. Through the use of editing of a film, the filmmaker is able to incorporate special effects, slow motion and expand chronological time in order to give the correct film effect on the audience. The tone of a film is very important to the overall mode and emotion of the movie. The tone of the movie Hero is both romantic as well as action-packed. There are many points throughout the film where the romantic scenes collide with the action-packed scenes to make the film both entertaining and emotional. The relationship between Broken Sword and Flying Snow connects the audience to the intensity of their emotion. Although Broken Sword is more emotional than Flying Snow, the differences between the personalities create the unique romance that carries them throughout the entire film. While the romantic story between the lo ve bird continues until the day they die together, the swift fighting tone of the film is also consistent throughout the film. Whether the three main characters are fighting each other or against theShow MoreRelatedCrouching Tiger and Hidden Dragon a Movie Directed by Ang Lee2055 Words   |  8 PagesBeyond the boundary of East and West Crouching Tiger and Hidden Dragon, one of the most successful and popular Chinese-language movie in the West directed by Ang Lee, was considered as an eastern film for the western audience and a western film for the east. â€Å"I didn’t see any tiger or dragon in Crouching Tiger, Hidden Dragon; then I get it – they all crouched and hid.† This joke provoked a wave of laughter during an award ceremony in the United States, but my response was a satiric sneer. This

Similarities Between Okonkwo And Things Fall Apart

Shakespeare’s Macbeth revolves around the main character of Macbeth, who plots out a Machiavellian scheme to become king of the realm. Upon becoming king Macbeth attempts to ward off any threat to his reign and succession by all means. In Chinua Achebe’s Things Fall Apart, Okonkwo, the main character, equally does anything and everything to prove his valor. Though set in 11th century Scotland and 19th century Nigeria respectively, and portrayed through the main characters of Macbeth and Okonkwo, the authors of both Macbeth and Things Fall Apart each demonstrate an extensive yet subtle examination regarding the notion of how exorbitant amounts of ambition may corrupt a person and propel them towards destroying entities around them;†¦show more content†¦Unguarded personal ambition may lead to insensitivity and cruelty. Shakespeare presents this view from what Macbeth, who is initially full of human kindness, does once his eyes are set on the crown. He had earlier said in an aside that â€Å"If chance will have me king, why, chance may crown me† (Shakespeare Act I Scene III). Macbeth, persuaded by his wife, does not wait for chance to crown him king. In a letter to his wife Macbeth tells her to rejoice and not be ignorant of the promised greatness. To this promise she laments, in a soliloquy (Shakespeare Act I Scene V) in which she remarks that the kind nature of her husband may hold him from fulfilling what fate had bestowed upon him. She attempts to and succeeds in talking Macbeth into killing the king of the realm. Macbeth’s cruelty and murderous tendencies in pursuit of greatness are further demonstrated by the ruthless execution of the two chamberlains upon whom the daggers that killed the king are found. He attributes this inhuman act to his rage and fury. In Things Fall Apart, Achebe exposes Okonkwo’s recklessness, coldness and harshness. Okonkwo commits the unimaginable during the Week of Peace; he heavily beats his youngest wife. â€Å"In his anger, he had forgotten that it was the Week of Peace† (Achebe 21). It is safe to say that these occurrences easily suffice as proof of how uncontained ambition can effortlessly corrupt people into acting selfishly, callously and immorally. The main charactersShow MoreRelatedAnalysis Of The Novel Things Fall Apart 1100 Words   |  5 Pagesare beliefs, priorities, and or activities that people find importance in. In the 1959 novel â€Å"Things Fall Apart† written by Chinua Achebe, the concentration is on the nine Ibo-speaking villages of Umuofian, which means People of the Forest†. Umuofian is the village in which Okonkwo, the protagonist, thrives in everything and is able to secure his manly position in the tribe. There are little similarities and many differences in the values of an American society and the values of a traditional UmuofianRead MoreAn Exploration of Proverbs in Things Fall Apart by Achebe Essay974 Words   |  4 Pagesshort sentence based on long experience† (. In Things Fall Apart, proverbs are mainly used in the development of the important characters. Through proverbs used in character development, Achebe shows the distinct similarities and differences between the protagonist, Okonkwo, and two other important characters, Nwoye and Obierika. Achebe uses the proverb When a man says yes his chi says yes also in the character development of Okonkwo. Okonkwo is a very successful man in his village of UmoufiaRead More People Fall Apart in Things Fall Apart by Chinua Achebe Essay1668 Words   |  7 PagesPeople Fall Apart in Things Fall Apart by Chinua Achebe   Ã‚   Karl Marx believed that all of history could be reduced to two tiny words: class struggle. In any period of time a dominant class exploits a weaker class. Marx defines a dominant class as one who owns or controls the means of production. The weaker class consists of those who dont. In Marxs day, the age of Almighty Industry, the means of production were factories. But as a literary theory Marxism needs no factories to act as meansRead MoreOkonkwo And Wang Lung From The Good Earth And Okonkwo From Things Fall Apart1242 Words   |  5 Pages Compare and Contrast Okonkwo and Wang Lung Wang Lung from â€Å"The Good Earth† and Okonkwo from â€Å"Things Fall Apart† are both very similar characters. They both have a similar story and beliefs, yet they are quite different in regards to how their stories play out and how they value their beliefs in the end. This paper will look at both of the characters traits and stories to examine how they compare and contrast and how it affect them. At first glance, Okonkwo and Wang Lung seem to have no similarRead MoreMisogyny in Heart of Darkness by Joseph Conrad and Things Fall Apart by Chinua Achebe1129 Words   |  5 PagesMisogyny, the hatred or dislike of females, is a recurrent theme in World Literature. Women’s suffrage was at its prime between 1840 and 1920. Heart of Darkness by Joseph Conrad and Things Fall Apart by Chinua Achebe, two stories based in Africa, show different points of misogyny, the first being from the time of women’s suffrage, and the latter being after the women’s suffrage movement. The value, view, and role of women was undermined greatly in these two novels. Heart of Darkness was publishedRead More Things Fall Apart Essay763 Words   |  4 PagesChinua Achebes Things Fall Apart shows an odd similarity between the cultures of Ancient Greece and the Lower Niger. Despite the fact that two societies can exist during different periods of time and have conflicting cultural values, their stories and behavior can have surprising overlaps. Things Fall Apart is structured like a Greek Tragedy in its use of a chorus and in the presence of a tragic hero whose actions ultimately lead to his downfall. The Egwugwu from Things Fall Apart act like the chorusRead MoreCoculturalism And Cosmopolitanism1749 Words   |  7 Pagesto take a step back and to realize that humans similarities and differences are a good thing and should be embraced, not disdained. The book Things Fall Apart by Chinua Achebe tells the story of a man named Okonkwo who belongs to the Igbo tribe. Okonkwo started with nothing and worked his way up to become one of the most powerful men in his tribe. Towards the end of the book, white men come and try to bring Christianity to Okonkwo and his tribe. Okonkwo and his tribe, being displeased with the comingRead MoreHeart of Darkness by Joseph Conrad vs. Things Fall Apart by Chinua Achebe1476 Words   |  6 PagesHeart of Darkness by Joseph Conrad and Things Fall Apart by Chinua Achebe are two novellas written to make a statement about the struggles of early societies. Both stories stir up moments of hope, anger, disappointment, despair, and enlightenment in an attempt to inform the reader of the injustices and societal differences during the 1800’s. Heart of Darkness tells the story from a European Colonist perspective while Things Fall Apart illustrates the outlook of the African tribe member being colonizedRead MoreThings Fall Apart And Heart Of Darkness Analysis910 Words   |  4 PagesAchebe’s Things Fall Apart with Joseph Conrad’s Heart of Darkness In everyday life, we are always comparing, even subconsciously with even knowing it. When we compare things, we look at what the similarities are in said items such as a popular brand or a generic one. Comparing things such as two literary works, Things Fall Apart, by Chinua Achebe, and, Heart of Darkness, by Joseph Conrad, both have a lot of similarities that we will look at. In Things Fall Apart, it is about a man named Okonkwo whoRead MoreThings Fall Apart By Chinua Achebe1414 Words   |  6 PagesAisne Richardson Ms. Talbott English 10 Accelerated December 4, 2015 Things Fall Apart Test 1. What are the similarities of â€Å"The Second Coming† by W.B Yeats and Things Fall Apart by Chinua Achebe? In Things Fall Apart, it appears like things happen to fall apart at whatever point Okonkwo builds trust. On the other side, the substance of â€Å"The Second Coming† recounted a chaotic world and a base that couldn t hold as its very own inner conflicts. In addition to the synonymous feeling both the book

Why Sleep Is Important For Memory - 1403 Words

Why Sleep is Important for Memory Sleep is a natural state of unconsciousness and is one of the most important human needs. Sleep is also an active process which affects all parts of the body and cannot be replaced by anything else. There are some conditions which have to be fulfilled to differentiate sleep from unconsciousness – for example sleep occurs periodically and can be interrupted at any time. People also sleep one third of their lives and we can be awakened up by stimulation from sleep by stimulation. Similar to animals, the human body, is not capable of 24 hours of continuous activity. Sleep has also many functions. During sleep, the brain recovers its functions. It is essential for anabolic and somatic reparation processes and immune system repair as well as the proper functioning of memory (during the REM phase). During sleep, our body temperature decreases, our breathing slows down, muscles repair and blood pressure declines. If we don’t have enough sleep we can have physical and psych ological problems. Sleep affects how we feel, look and how we performer on a daily basis. Usually a regular person should sleep seven to eight hours per night, but some people need to sleep more, others less. It depends on the person’s age, gender and individual needs. When people need to stay awake, for example, students have to study until late at night, people who have to work the overnight shift or work long hours, tend to drink coffee or a cup of tea or soda. CaffeineShow MoreRelatedSleep Is An Important Part Of Everyday Life Of A Human Being1704 Words   |  7 PagesSleep is an important part of the everyday life of a human being. There are multiple sleep cycles but in the process one of the most important stages is known as REM Sleep. REM also known as rapid eye movement is the very unique phase of sleep where the eyes begin to randomly move, and the extremities of the body become paralyzed while vivid dreaming begins to occur. This stage is the the most important for the consolidation of different memories and also in facial recognition and other mental p rocessesRead MoreDreams and Memory Consolidation Essay1297 Words   |  6 Pages Sleep is an extremely interesting phenomenon in which the mind almost completely departs from the usual realm of consciousness. It is distinguished from quiet wakefulness and a decreased ability to react to stimuli where we become less aware of our surroundings. However, it is more easily reversed than being in hibernation or a coma. It is a function that has been extensively researched by many. After all, we would not have evolved a mechanism that forces us to spend one-third of our lives sleepingRead MoreHow Does Memory Work Before Talking About What Goes Wrong?1273 Words   |  6 Pagessimplest things that it does is memory. To stop and think about what is memory and how does it work? What happens when something goes wrong and the brain cannot remember? How does a person live day to day without a memory? How does memory work before talking about what goes wrong? To begin with memory like everything else in the body there is a process that occurs; first it goes through encoding, storage, and retrieval.(This is the process of memory, each are very important and it is amazing how theRead MoreHow Can Help Improve Grades For College Students Essay1587 Words   |  7 Pagesprofessor, finding a tutor, but the one that is often overlooked is getting more sleep. Sleep is often the last thing on a college student’s mind and in most instances will be sacrificed first. Students who sleep less, have more irregular sleep, and report the latest bedtimes typically have lower grade point average (Onyper 319). For this reason, sleep should be looked at closely when trying to improve grades. The sleep needs required for the age group of 18-23 is 8 hours to perform at optimal levelsRead MoreThe Importance of Sleep Essay1681 Words   |  7 PagesSleep is an extremely interesting phenomenon in which the mind almost completely departs from the usual real m of consciousness. It is distinguished from quiet wakefulness and a decreased ability to react to stimuli where we become less aware of our surroundings. However, it is more easily reversed than being in hibernation or a coma. It is a function that has been extensively researched by many. After all, we would not have evolved a mechanism that forces us to spend one-third of our lives sleepingRead MoreSleep Can Improve Learning And Memory Essay1362 Words   |  6 PagesAbstract Sleep can improve learning and memory. However whether the length and type of sleep whether this correlates to academic performance is unclear. Therefore the aim of the proposed experiment is to research whether length and type of sleep experienced correlates with academic performance It is hypothesised that longer sleep with more Non-REM sleep will correlate with higher academic performance. Participants will be randomly selected 1st year psychology students taking a mandatory 100 levelRead MoreEssay On Sleep Deprivation801 Words   |  4 PagesAround the world sleep deprivation could be detrimental to people lives and health. Without sleep Im a angry person I get real snappy and grumpy. I would like to know more about the effects of the lack of sleep that effects people’s lives. I know that without sleep you can’t function properly. Why do people choose to push themselves to the limit when they are tired? Who do sleep issues mainly effect? These are some of the questions that I have pertaining to sleep deprivation. Sleep deprivation isRead MoreThe Effects Of Sleep On Our Bodies904 Words   |  4 Pagesafter a good night of sleep we feel recharged and happier, and if having gone without sleep for a while we may end up cranky and most likely cannot function correctly. But why do we feel better after waking up from a deep slumber and feel worse without sleep? Why do our bodies need to shut down for such a long period of time? Unfortunately scientists are still trying to find this answer themselves. Although through a sufficient amount of research, scientists have found out how sleep greatly impacts ourRead MoreThe Health Benefits Of Getting More Sleep857 Words   |  4 Pagesthat we sleep 24 years in a lifetime? Well let me tell you that there is a lot of people that sleep less than 24 years. Today I will present to you some of the surprising health benefits of getting more sleep And how with more sleep you can succeed in business and life On the contrary I will also tell you why you shouldn’t get to much sleep. Then I will have some time for questions is you have any Then I will finally conclude my presentation So let’s get started. To begin with sleep gives usRead MoreSleep Is A Periods Of Reduced Activity948 Words   |  4 Pageswhat is sleep? Sleep is a period of reduced activity. During sleep the body changes internally and externally. It rejuvenates and restores the body, and it follows a predictable pattern consisting of infiltrating Non-REM and REM sleep. Review of Research: Sleep is usually a time where the body is at a lying down position with the eyes shut. The outcome of sleeping is when the body’s receptivity to external stimuli is diminished (The Characteristics of Sleep, n.d.). Generally people define sleep as an

Gay Marriage Should Be Legal - 1434 Words

Gay marriage has slowly become a significant factor amongst individuals of today’s society. On June 26, 2015, it was ruled out by the U.S. Supreme Court that gay marriage was now legal. The first thing that I thought was that â€Å"Wasn’t it already legal in the United States?† Well, apparently no it has not been legalized in the United States! (Dumb me.) The U.S. is known to be a nation of equality and gives everyone the freedom of the speech, but it is actually a nation full of racism, sexism, and homophobias. Our country gives us the freedom to do many things, but to gay couples they don’t have much freedom as others do. We are violating their freedom because we aren’t letting them marry the one they love, so to say that everyone in the U.S. has the freedom to do anything is wrong. Our civil rights and the Constitution give us many liberties. One of our civil liberties is the pursuit of happiness, which many homosexual people are not allowed to c hase, but thanks to the new ruling of the U.S. Supreme Court homosexual people are allowed to chase it. They are being looked down at and are feeling ashamed of themselves because of all the cruelty that they are receiving. Homosexual people haven’t been able to fully express themselves until it was legalized for them to fully do so. They have been fighting for the right to be married to their same sex for about a decade now, and they have finally met their goal. #Lovewins. In this paper my goal is to help open people minds up aboutShow MoreRelatedGay Marriage Should Be Legal1205 Words   |  5 PagesHoward Sociology 1301-93431 Gay Marriage Getting married is something that most people do when they find love, which it is an important event in their life. The GLBT (gay, lesbian, bisexual and transgender) community now get the legal right of same-sex marriage, which they have fought for throughout the years; on the other hand, some opponents of same-sex marriage have called fo r a constitutional change towards it. Although there were some countries that allowed gay marriage before the United StatesRead MoreGay Marriage Should Be Legal1159 Words   |  5 PagesAmendment, which puts a ban on gay marriage. This amendment entitles to equal rights to the gay community, ending toleration of discrimination in jobs, rights protecting gays from hate crimes,rights allowing advancement in government. However, the concept of gay marriage is still not considered a right the American people should extend to homosexuals. II. The vast majority of opponents believe marriage should be between one woman and one man, meaning marriage should be between members of the oppositeRead MoreGay Marriage Should Be Legal1574 Words   |  7 Pagesequal rights. Gays and lesbians are consistently denied rights that are typically taken for granted by the average American. Specifically, gay and lesbian couples are denied the right to marry even if they are outstanding citizens. They are held at an unfair disadvantage solely because of their sexual orientation. This discrimination must stop, because gay and lesbian couples are law-abiding citizens too, who should be afforded the same rights as heterosexual couples. Marriage is about love andRead MoreGay Marriage Should Be Legal1564 Words   |  7 PagesWhat is marriage? Recently, people argue with respect to the definition of marriage. What happened to marriage? To get married is a very important event for almost everyone. Especially for women, marriage and giv ing a birth could be the two biggest events of their lives. Many people believe that getting married to the one whom he or she loves is natural. However, what do you think if you cannot get married to him or her because it is socially unacceptable? 100 years ago different colored peopleRead MoreShould Gay Marriage Be Legal?778 Words   |  3 PagesShould Gay Marriage Be Legal? â€Å"†¦I now pronounce you husband and wife†¦Ã¢â‚¬  One would normally hear this when attending a wedding. In tradition marriage has been between one male and one female who love each other. But how would one feel if they heard â€Å"I now pronounce you groom and groom† or how about â€Å"†¦bride and bride...†? In the last 50 years the number of same-sex couples has increased. The on-going argument between the government and the people is â€Å"Should gay marriage be legal?† Although some sayRead MoreGay Marriage Should Be Legal1126 Words   |  5 PagesJune 26, 2015 for gay marriage to be legal in all fifty states, thirty seven out of the fifty and Washington D.C already legalized gay marriage. Many support gay marriage and many do not, with widespread values and reasons for and against it. Due to religion and rights people across the nation have differing views and opinions of it.In a five to four vote in the Supreme Court gay marriage becam e legalized in all fifty states. Shortly after that a few marriage officiators and marriage licenses peopleRead MoreGay Marriage Should Be Legal1179 Words   |  5 PagesGAY MARRIAGES Some states such as Iowa legalized gay marriage through the action of judicial interpretation based on the state’s constitutional stipulations while other states such as Vermont legalized gay marriage through legislation initiatives. These cases demonstrate the government is the sole body that can dictate the validity of whatever is to be regarded as a marriage, and in this case gay marriage. The power to validate marriage is still observed among the private citizens, religious institutionsRead MoreThe Gay Marriage Should Be Legal947 Words   |  4 PagesDefending Gay Marriage During the last few years, homosexuality has become an important issue for debate. Moreover, homosexuals have taken their case further by claiming their right to marry. Same-sex marriage, usually known as â€Å"gay marriage†, is the marriage between two people from the same biological sex (Doskow1). Since 2000, eleven countries have approved the legalization of gay marriage worldwide: Netherlands, Belgium, Spain, Canada, South Africa, Norway, Sweden, Portugal, Iceland, ArgentinaRead MoreGay Marriage Should Be Legal1480 Words   |  6 PagesNew World Dictionary defines the word married as being husband and wife, yet there are millions of gay activists who are fighting for a new meaning. They believe marriage is more than a piece of paper and a set of rings. The hope is that marriage could be defined as a â€Å"public recognition of a private commitment† or â€Å"emotional, financial, and psychological bond† between two people (Sullivan 53). Gay activists belie ve that taking away the ability to have a publicly recognized relationship or an acceptedRead MoreGay Marriage Should Be Legal1351 Words   |  6 Pageshappened for United States, gay marriage became legal in all 50 states. In most states it already was but the remaining 13 became legal this year. There are many concerns regarding gay marriage, and the effects of them involve many legislative, cultural, religious and family issues. Gay marriage is controversial because a lot of people do not approve of it, they think it is immoral, unnatural, and not what the traditional concept of â€Å"marriage† really means. Opponents of gay marriage say it is only meant

Analysis on Successful and Failed Company Free Essays

Analysis on Failed Company 1. Kodak Kodak founded in 1880 by George Eastman. Eastman Kodak, the 131-year-old film pioneer that has been struggling for years to adapt to an increasingly digital world, filed for bankruptcy protection on January 2012. We will write a custom essay sample on Analysis on Successful and Failed Company or any similar topic only for you Order Now (Merced, January 2012) Example: In 1996, Kodak introduces Advantix Preview film and camera system, which Kodak spent more than $500M to develop and launch. One of the key features of the Advantix system was that it allowed users to preview their shots and indicate how many prints they wanted. The Advantix Preview could do that because it was a digital camera. Yet it still used film and emphasized print because Kodak was in the photo film, chemical and paper business. Advantix flopped. (Mui, 2012). Reasons of Failure: Kodak’s strategic failure was the direct cause of Kodak’s decades-long decline as digital photography destroyed its film-based business model. Kodak’s missed opportunities in digital photography. Kodak management’s inability to see digital photography as a disruptive technology, even as its researchers extended the boundaries of the technology, would continue for decades. George Eastman, who twice adopted disruptive photographic technology, Kodak’s management in the 80’s and 90’s were unwilling to consider digital as a replacement for film. The transformation from analog cameras to digital camera was failed. This limited them to a fundamentally flawed path. They cannot compete with the gradual rise of the mobile phone camera ( Apple iPhone, Samsung) and others strong competitors ( Nikon, Olympus, Canon). Kodak mistakes that people, in after the picture will continue to print it out, but this kind of thing more and more impossible. From this perspective, photo sharing more for communication, rather than personal memories. 2. Pets. com (internet and new technology failure) Launched in August 1998, Pets. com was created to sell pets food and accessories via the internet. Users of the site could browse through different categories, choose products they like and have them conveniently delivered to their home. On 7 November 2000 Pets. com announced that it could no longer continue as a business, and as such became the first US dot. com on the stock market to close. Pets. com folded after having burned through $300 million in less than two years. Over 300 people lost their jobs and the site was shut down. In a statement made to the press on that same day, CEO Julie Wainwright explained the situation. ‘It is well known that this is a very, very difficult environment for business-to-consumer Internet companies,’ she said. Reasons of Failure: Perhaps the main problem was that Internet users weren’t ready to order their pet food online. After all, dog food is dog food, and there clearly weren’t enough people searching for rare pet items that they wouldn’t be able to find in their hometown. In 1998, people will rather driving down to the shops and getting the pet food and accessories on the spot, rather than wait a few days delivery period. The strategy of offering extreme discounts clearly wasn’t working. According to Dan Janal, author of Branding the Net, the cost per customer acquisition for Pets. com was about US $80. He said ‘There’s no way you make that back when you sell a product with a paper-thin margin†¦ ’ But its discount policy wasn’t Pets. com’s only problem. It had also introduced free shipping – which was proving increasingly expensive for the company to sustain, especially when customers were ordering very little. One of its major mistakes was the excessive spending on marketing and advertising. During its lifetime Pets. com spent more than $70 million on marketing and an average of $400 to acquire each new customer (Bucholtz, 2000). Pets. com advertised more heavily than any other online pet e-tailer. Pets. com spent too much money on building awareness, and too little time questioning whether its Web site was a viable business in the long term. 3. Tesco in Japan Japan is the smallest of Tesco’s 13 international businesses, consisting of 129 stores in greater Tokyo and making less than ? 500m in annual sales, according to analysts’ estimates. According to Guardian News (August 31, 2011) noted that Tesco has decided to sell its Japanese business after eight years there. On June 18, 2012 Tesco sell half its operatio ns in the country to Japanese retailer Aeon Corp. for a nominal sum, the first of a two-stage exit. The two companies will form a joint venture, with Tesco investing some 0 million pounds (($63 million) to finance further fund restructuring. After that, Tesco will have no further financial exposure to the Japanese business. Reasons of Failure: †¢Lackluster economic growth In the almost decade-long period (it entered in 2003 through acquisition of local player C Two-Network) it was operating in the market, the retailer never seemed able to gain scale and traction in a notoriously difficult retail sector. In 2011, Tesco Japan made trading losses of ? 35m. †¢Wrong partner In Japan, C Two-Network at the time of acquisition had 78 stores and annual revenues of less than $0. 5 bn. By any stretch of the imagination it was not a major player in the Japanese retail sector. Plus, some of its stores required plenty of investment. †¢Tough competition Tesco’s competitors had been operating before the entry of Tesco and had built strong market dominance. Launching Tesco Express seemed a logical move given the existing store portfolio and the format’s success elsewhere. However, it faced stiff competition from local c-store giants such as 7-Eleven, LAWSON, FamilyMart and Ministop. In addition, these players have also expanded into residential price-focused supermarkets – LAWSON STORE 100. Beside this, rivals such as Seven I and AEON have really invested in improving their own ranges in recent years. ? 4. Harley Davidson Harley Davidson (H-D), the American motorcycle manufacturer has a loyal brand following not only in the U. S. but also in many countries across the globe. It also introduced a range of accessories to match the bike. A chain of retail shops sold H-D branded merchandise like T-shirts, jackets, caps, gloves, helmets key chains, socks, ornaments etc. Reasons of failure: A brand over-extension In the 1990s, it extended the brand too far and moves into inappropriate categories. The company introduced products like ties, infant clothes, wine coolers, aftershave and perfumes. Even the loyal fans did not like the idea, as it did not resonate with the tough brand identity. However, Perfumes and wine coolers were eroding the mystery of the H-D brand. After strong criticism from the loyal customers, the company pulled of many inappropriate products. H-D had learnt a branding lesson. More products did not mean more revenue and overextending the brand meant a short-term focus. The company has now admitted its mistake, and stopped producing perfumes and other inappropriate products. . Pan Am Pan American World Airways was one of the most famous brands of airline on the planet in the 1980s. Pan American World Airways known as Pan Am was the principal and largest international air carrier in the United States from 1927 until it ceased operations on December 4, 1991. Reason of failure: †¢Tragedy – terrorist attack In 1988, disaster struck. A Pan Am plane (f light 103) on route from London to New York disappeared from radar somewhere above Scotland. Later it emerged that a bomb had gone off in the cargo area, causing aircraft to break in two. In total, 270 people were killed, including 11 on the ground. This horrible nature of the tragedy make Pan Am name was tarnished and could never recover. Despite the company’s constant promises of commitment to increasing its airline’s security, the public was simply not willing to fly with Pan Am due to decline in confidence. ? 6. Kellogg’s in India Kellogg offered Corn Flakes, Wheat flakes, Basmati rice flakes (ready to eat cereals) in India. Despite offering good quality and being supported by the technical, managerial and financial resources of its patent, Kellogg’s product failed in the Indian market. In April 1995, a 25% decline in sales happened in India. Reasons of failure: †¢Over confidence and ignorance of cultural aspects Kellogg’s believed that it is going to introduce the new breakfast products, heavily on the quality of crispy flakes. But pouring hot milk on the flakes made them soggy. Also Kellogg in its advertising campaigns hinted that the Indian breakfast was not nutrition and that Indian breakfast was not good for health. This deeply hurt the sentiments of the home maker. Once the home maker’s ego was hurt they psychologically turned themselves against the concept of corn flake based breakfast. Lack of understanding Indian consumer’s behavior and habits India is a country that has a history that comprises of traditional practices, which also include the regular and long followed eating habits. Kellogg’s failure was the fact that the taste of its products did not suit Indian breakfast habit. †¢Premium pricing policy Another reason for the low demand was deemed to be the premium pricing adopted by the company. The prices of its products were too much than the nearest competitors like Mohan’s Cornflakes. ? Analysis on Successful Company 7. Starbucks in China Howard Schultz, the CEO of Starbucks announced that China will become its largest market outside the United States. It has opened over 500 outlets in the country, which are more profitable per outlet than in the U. S. China will soon become the biggest market outside the United States for Starbucks. The keys to Starbucks were to: †¢Create products tailored to China’s unique cultural tastes Instead of trying to force onto the market the same products that work in the U. S, Starbucks developed flavors (e. g. green tea-flavored coffee drinks) that appeal to local tastes. Rather than pushing take-out orders, which account for the majority of American sales, Starbucks adapted to local consumer wants and promoted dine-in service. †¢Position its brand as â€Å"aspirational† to allow higher product pricing. The average coffee sold in China is far more expensive than in the U. S. Carrying a Starbucks cup is seen as a status symbol, a way to demonstrate sophistication and the capability to afford a personal luxury for the up-and-coming middle class in China. Starbuck’s high pricing strategy of specialty drinks allows it to have its Chinese outlets be more profitable per store in China despite the lower sales volume. Overall in Asia, its operating margins are 34. 6% in 2011 versus 21. 8% in the United States. †¢Differentiate itself from its competitors Starbucks build-in spacious, comfortable air-conditioned or heated stores attracting professionals for business meetings. Starbucks former strategy was centred in offering a high quality product to a narrow consumer segment (coffee lovers). By offering high quality, these lead customers to have a lower sensitiveness on price, opportunity for higher margins, and an increase of customer loyalty. ? 8. Subway The main reason for their success is they are going with the right trends. Since people now are more concern on healthy lifestyle, food with less calories and more nutritional food. Subway constant expansion has turned us from choosing McDonald to ‘Eat Fresh’ value meal. At the end of 2010, Subway had 33,749 restaurants worldwide, in comparison to McDonald’s which had 32,737, the BBC reports. A major promoter of the Subway brand, and a huge boost to the company’s image, has been Jared Fogel, the young man who decided to go on a diet that simply consisted of Subway sandwiches. He was hundreds of pounds overweight, and successfully lost this weight on his Subway diet. Subway achieved its rapid growth, in part, by opening outlets in non-traditional locations around the world. It had very strategic in planning its locations. These include a car showroom in California, an appliance store in Brazil, a ferry terminal in Seattle, a riverboat in Germany, a zoo in Taiwan, a Goodwill store in South Carolina, a high school in Detroit and even a church in New York, according to the Wall Street Journal. The Subway Restaurants are pretty small; this mean their cost are very low and can fit basically anywhere. Another great idea Subway had was to introduce the 5 dollar foot long. As money becomes tighter and tighter, consumers didn’t want to waste money on lunch. For 5 dollars, you can get a decent amount of their subs. The nice, round price that can be paid with one bill has led to a song and tons of sales. 9. Blackberry in Indonesia Compared to all countries in Southeast Asia, Indonesia does have the largest number of BlackBerry users. The BlackBerry came to Indonesia in 2004, when Research In Motion (RIM) formed a partnership with local telecommunications company PT Indosat. There are about three million BlackBerry subscribers in Indonesia. Atika Shubert , 2009). Blackberry discovers the habits of the users in Indonesia. Indonesians love to use their phones to type and chat. People from all walks of life here like to form online communities and share information, especially on their BBM profiles which is ideal for this type of social engagement. So they come out with the phone that with keyboards and touch screen function. The iPhone’s touch screen has less appeal in this respect. Another reason is price. Blackberry phones cost about $500 when sold new, compared to an iPhone that costs around $900. But if bought on Indonesia’s â€Å"gray market† — in order words, smuggled in tax free — then a BlackBerry can be purchased for around $300. That caters not just to Indonesia’s high-end businessmen but also to the country’s growing and fashion-conscious middle class. (Atika Shubert , 2009). Another reason is accessibility. Indonesia’s Internet infrastructure is expensive and not always reliable. Getting a home broadband connection can cost as much as $100 a month. For many Indonesians, it’s easier, and cheaper, to get a web-enabled phone. (Atika Shubert , 2009). 10. Tesco in South Korea Tesco had been evolving itself, adjusting to the local market. It even change the name itself from Tesco to Home plus. When grocery chain Tesco wanted to expand their market share in South Korea without increasing the number of stores. They came up with a brilliant idea. Due to the people in South Korea work long hours and less leisure time. Also increase populations possess smart phones. They thought of an efficient way to sell their products. The Korean subsidiary Home Plus put up billboards in subway stations with their range of products, accompanied by QR, or Quick Response codes. All people had to do now is scan the QR codes with their cell phone and the groceries were delivered to their doorsteps. The South Korean market remains Tesco’s largest international business with sales of ? 4. 5bn and profits of almost ? 300m. (ReWiring Businees, 2011). According to Tesco’s Business Review in Asia, their Home plus concept is delivering remarkable results with sales growth of 33% and profits went up to over 50% in South Korea. They otherwise continue to make good progression with establishing a strong brand in Asian markets. List of references Atika Shubert (December 28, 2009). CNN tech: BlackBerry boom in Indonesia. Available from the world web: http://articles. cnn. com/2009-12-28/tech/indonesia. blackberry_1_blackberry-phones-iphone-mobile-phone? _s=PM:TECH Brand Failure (November 14, 2006). Internet and new technology failures: Pets. com. Available from the world web: http://brandfailures. blogspot. com/2006/11/internet-and-new-technology-failures. html Casestudyinc. com (Mar 12, 2012). A brand extension mistake by Harley Davidson . Available from the world web: http://www. casestudyinc. om/harley-davidson-brand-extension-failure Gray, Paul (December 23, 2009). Pets. com – A Classic Example of Product Development Failure. Available from the world web: http://www. brainmates. com. au/brainrants/pets-com-%E2%80%93-a-classic-example-of-product-development-failure Merced, Michael J. De La (January 19, 2012). New York Times: Eastman Kodak Files for Bankruptcy. Available from the world web: http://dealbook. nytimes. c om/2012/01/19/eastman-kodak-files-for-bankruptcy/ ReWiring Business (July 4, 2011). Tesco goes virtual again – Application of few success factors in South Korean retail business. Available from the world web: http://www. rewiringbusiness. co. uk/tesco-goes-virtual-again-%E2%80%93-application-of-few-success-factors-in-south-korean-retail-business/ Mui, Chunka (January 19, 2012). How Kodak Failed. Available from the world web: http://www. forbes. com/sites/chunkamui/2012/01/18/how-kodak-failed/3/ USA Today ( Feb 10, 2012). Rein, Shaun, CNBC. com Contributor: Why Starbucks succeeds in China and others haven’t. Available from the world web: http://www. usatoday. com/money/industries/food/story/2012-02-12/cnbc-starbucks-secrets-of-china-success/53040820/1 How to cite Analysis on Successful and Failed Company, Papers

Office Tax Procedures

Questions: 1. What is a fringe benefit and provide an example? 2. What criteria need to be satisfied for something to be deemed a fringe benefit? 3. Explain what general deductions for tax purposes are and provide at least 5 examples? Answers: (1). Fringe Benefit is a privilege or reward or advantage provided by an employer to his employees or labourers against which the employer has to pay taxes at the rates specified by Income Tax Authorities, Some of these benefits are exempted (Ball, 2015). Fringe benefits generally provided to employees for giving them non- cash allowances to provide them good and advantageous to both the provider and receiver under work culture so that they work more efficiently and effectively. Examples of such fringe benefits are House Rent Allowance, Rewards on achieving beyond the targeted goals, Provident Funds, Mediclaims, Education Claims, Travelling Allowances, Stock Options are several allowances provided by employers. (2). Criteria that is required to be satisfied for anything to be a deemed fringe benefit is there should be outflow of values material to the provider either in the form of cash or kind to the receiver. The receiver need to use the benefits in one calendar year otherwise those benefits provided gets lapsed ((Ball, 2015). (3). All the assesses are required to pay tax on their income as per the provisions laid under Income Tax Act in the year of assessment. Taxable income is derived by inclusion of all the incomes and gains deducted by expenses and losses and certain exempted incomes. These expenses and losses allowable for deductions are called general deductions (Gangl, Hofmann and Kirchler, 2015). These general deductions qualify for deductible only if they satisfy certain conditions as provided in the Act which are as follows: General deductions are allowed for assesses carrying business on trade and have been incurred in the generation of its income. Deductions can be claimed only for the expenses or losses actually incurred by the taxpayer either in the form of cash or in the value materially ascertainable. No deductions are allowed for losses or expenses in Capital or of Contingent nature, it has to be of Revenue nature. Expenses or losses are allowable as deductions only if they are incurred in the year of assessment i.e. any advance or outstanding payments does not qualify for general deductions. Examples of general deductions: Cost of productions Travelling expenses Audit expenses Accounting expenses Payments of rent Depreciation charges Loss on sale of assets. Reference List: Ball, T., 2015. International Tax Compliance Agreements and Swiss Bank Privacy Law: A Model Protecting a Principled History.Geo. Wash. Int'l L. Rev.,48, p.233. Dinis, A., Lopes, C. and Silva, A., 2015.Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal. OBEGEF-Observatrio de Economia e Gesto de Fraude. Gangl, K., Hofmann, E. and Kirchler, E., 2015. Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust.New ideas in psychology,37, pp.13-23. Gangl, K., Kirchler, E., Lorenz, C. and Torgler, B., 2015. Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan.WU International Taxation Research Paper Series, (2015-26).