Tuesday, August 25, 2020

Habituation in Spirostomum Essay Example | Topics and Well Written Essays - 1000 words

Habituation in Spirostomum - Essay Example The unicellular life forms, Spirostomum likewise experience changes on habituation. Spirostomum are ciliated protozoa and habituation helps in considering conduct changes in these corresponding to habituation. In any case, it is seen as a procedure to sift through iterative improvements with no critical changes. What's more, the simplest method to pass judgment on the progressions is that as habituation is a homeostatic procedure it upgrades the Spirostomum's probability of making a decision about the significance of the boost in another iterative arrangement or an adjustment in it. The strategy to identify the low or high responsiveness to the improvements is that on the off chance that we accept the underlying responsiveness as creature's edge preceding upgrade event at that point in the event that it has high introductory reaction it is said to have lower limit and if low starting reaction visa versa. In Spirostomum the time course of compression is extremely fast with 4 to 5 mS as the cells contract at a rate more than 100 cell lengths sec-1. Furthermore, as the improvement quality span makes a decision about the edge reaction, Spirostomum is said to have full or no withdrawal by any means. The progressions in resting film potential don't cause introductory compressions while microinjection of calcium supports incite constrictions. The Spirostomum are habituated to a mechanical stun and cause brief constrictions. Furthermore, as the incitement is rehashed the quantity of constrictions diminishes. Ribonucleic corrosive (RNA) and protein have likewise been found to increment during habituation according to the establishments of Applewhite, Gardner and Lapan. As the RNA and protein increments happen after a couple of back to back incitements RNA and protein inhibitors can likewise be utilized in blend. Despite the fact that a lot of RNA and proteins are not required for habituation in protozoan Spirostomum. For the procedure of habituation right off the bat place the people on the slide. Tap the slide with mechanical boost at regular intervals. You'll see a change in Spirostomum conduct after 12 to 20 improvements. The estimation of the level of the protozoa contracting should be possible by checking from photos taken during the procedure. Different examinations have demonstrated that Spirostomum can recall for ten minutes greatest. The term conduct is utilized to stretch out the first importance to the idea of essential inward procedures and changes happened because of habituation in single cell living beings. It incorporates their iterative outside incitement, their underlying edge to the underlying upgrade and the social changes in them. The shorter life expectancy of habituation in Spirostomum likewise proposes that combination of macromolecules may not be important. In this manner, the versatile centrality of habituation in Spirostomum as saw over the study of phylogeny. Sources/References: 1) Smith. James, Eisenstein. E.M., Eisenstein. D. Exploration and Development. Government Bureau of Investigation, Los Angeles, CA. The Evolutionary Significance of Habituation and Sensitization Across Phylogeny: A Behavioral Homeostasis Model. 2) The Department of Zoology. College of Hul. Hawkins. R.B. 3) http://www.nature.com. Diary. 4) Applewhite and Gardner (1968). Applewhite, Gardner and Lapan(1969) 5) http://www.springerlink.com/content 6) http://www.nature.com/nature/diary 7) Protein and RNA Inhibitors and Protozoan Habituation. Plant specialist. Frank.T, Applewhite.

Saturday, August 22, 2020

Mark Twain and the Lost Manuscript of The Adventures of Huckleberry Fin

Imprint Twain and the Lost Manuscript of Huckleberry Finn   â â On November 30, 1835, Samuel Langhorne Clemens was conceived in the town of Florida, Missouri.â He had four kin, three were more seasoned than him and one was younger.â When Clemens was four, his family moved to the town of Hannibal, Missouri.â Hannibal was a town situated on the Mississippi waterway furthermore, would later turn into the setting for the vast majority of his accounts (Twain).â In 1847, when Clemens was twelve his dad died.â Clemens experienced childhood in an instructed family (Works of Twain: Biographical Sketch).â At age twelve he was apprenticed to a printer and at age sixteen he worked under his sibling, Orion who was a paper distributer in Hannibal.â Clemens made an early endeavor at composing by sending diverting travel letters to the Keokuk Saturday Post in Iowa under the nom de plume Thomas Jefferson Snodgrass.â These letters contained intentionally embedded mistakes run of the mill of Clemen's later work. At the point when he was twenty-two he satisfied a youth dream by getting apprenticed to a riverboat pilot named, Horace Bixby.â After his apprenticeship, he worked as a stream pontoon pilot for four years.â  The Civil War halted riverboat traffic in 1861.â Clemens was jobless for a little while before he gone with his sibling Orion to Nevada.â Orion had yearnings of turning out to be Territorial Secretary of Nevada.â Clemens turned into a correspondent and later an element supervisor for the Virginia City Territorial Enterprise, a Nevada newspaper.â During his revealing of the Nevada Constitutional Show, Samuel Langhorne Clemens authoritatively embraced for himself the pen name Imprint Twain (Works of Twain: Brief Account).... ... Simon and Schuster, Inc., 1990.  Diagram  Proposition Statement:â A unique draft of Mark Twain's The Adventures of Huckleberry Finn exists containing material rejected from the first printing of the book.  I.â Twain's historical data  â â â â A.â Childhood  â â â â B.â Education  â â â â C.â Professional life  â â â â â â â â â â 1.â Jobs  â â â â â â â â â â 2.â Literary works  â â â â â â â â â â 3.â Financial conditions  â â â â D.â Personal life  â â â â â â â â â â 1.â Life style  â â â â â â â â â â 2.â Family life II. Original composition of The Adventures  â â â â â â â â of Huckleberry Finn  â â â â A.â General data  â â â â â â â â â â 1.â Discovery data  â â â â â â â â â â 2.â How the composition was lost  â â â â B.â Legal fight for printing rights  â â â â C.â Difference from the primary distributing III. Conclusion

Christianity, the True Religion Essay -- Religion Christian Jesus

Christianity, the True Religion I was raised Catholic, at the insistance of my folks. After numerous long periods of drinking and celebrating, I got exceptionally exhausted and thought, Is this ALL there is to life?!?! I thought, If there truly IS any fact to a post-existence, I ought to at any rate TRY to discover the appropriate response. I began to do some exploration on science and religion to check whether I could concoct any TRUTH about the importance of life. In school, I was instructed that humanity was developing and showing signs of improvement, yet it didnt create the impression that approach to me. It SEEMED as if present day science had demonstrated that God didnt exist. As I accomplished more research all alone, I discovered this fair isnt the case. I discovered that the Universe and ALL issue have a DEFINITE start. Most nonbelievers and re-incarnationists accept that the Universe has ALWAYS existed, however this repudiates the reality. Circumstances and logical results reveals to us that the Universe more likely than not been caused. It is consistent to accept that an imperceptible, non-material God had caused the start of the Universe. Some feel that outsiders and U.F.O.s have something to do with our reality, however regardless of whether they DID exist, THEY would require a start too! The evolutionists accept that advancement is a FACT, and that the fossil record PROVES it. I discovered that neither advancement NOR creation are FACTS, they are just THEORIES! It is extremely unlikely to PROVE it is possible that one since they CANNOT be re-made in a lab analyze. Whatever THEORY you accept, you MUST accept by FAITH. I discovered that when something passes on, it doesn't turn into a fossil, it decays away VERY rapidly. Fossils are framed by RAPID internment and decimation , NOT over SUPPOSED billions of years! What the fossil record DOES demonstrate, is that there was a TERRIBLE worldwide debacle. Dispersed across peaks everywhere throughout the world are fossils of both current and wiped out sea and land animals ALL MIXED TOGETHER. This reality must be clarified by a RECENT Creation and a WORLDWIDE FLOOD, and NOT by advancement. I imagined that advancement was genuine in light of the fact that the greater part acknowledged it. The MAJORITY additionally used to accept that the Earth was FLAT!!! At that point I was confounded pretty much all the various religions out there. Which God would it be advisable for me to serve?!?! Does it REALLY make a difference as long as I am true and a GOOD PERSON I thought, What in the event that I am genuinely WRONG!?!? I began to do some more research to attempt to discover the TRUTH. ... ...pose inquiries. I am simply composing this paper since I was SO astounded that I had the option to discover REALLY fulfilling answers to every one of my inquiries, when I believed that nobody would EVER truly know the TRUTH without a doubt. I read a few books on eternal life and re-manifestation by individuals who have CLAIMED to have passed on. At that point I thought If these individuals were REALLY dead, at that point they STILL would be!! I DONT anticipate that anybody should simply trust me or this paper, yet I would HOPE that this article would in any event make individuals consider the entirety of this all alone and do a portion of their OWN exploring!! I simply needed to share what I have realized and to give individuals a head start. I realize that it is so hard to tune in to another person inform you concerning their religion, I was there. Everything appeared to be so confounding to me, from the start. Since Ive done this examination, I KNOW that the Bible is TRULY Gods Word to all humanity, and I trust it. I ask that THE LORD JESUS CHRIST utilizes this paper to open up the psyches and hearts of everybody who understands this so they might be spared from an unfathomable length of time isolated from GOD and in damnation. Time everlasting is a loooong time to bet with. In the event that you passed on this moment, do you know where YOU would go !?!?!

Friday, August 21, 2020

Van Houten Free Essays

Toward the start of the novel, Hazel, the hero malignancy understanding, accepts van Houten to be such a virtuoso as just could compose the book that she cherishes; be that as it may, this ends up being false. He Is a fat, miserable elderly person who discovers his couple of solaces In liquor and offending young people. Hazel becomes acquainted with van Houten as a â€Å"miserable [creature] who [scours] the earth looking for something to hurt† (277) when she finds In Amsterdam. We will compose a custom exposition test on Van Houten or then again any comparable point just for you Request Now He isn't just somebody obviously unequipped for adoring, yet additionally just fit for harming whatever he interacts with. How did this occur? Van Houten was destroyed when his girl kicked the bucket. This drove him to turn into the sort of man that he Is in the novel, however Peter van Houten â€Å"was intolerable long efore [he] lost [his daughter]† (286), implying that his daughter’s demise was essentially the disclosing of a man who was constantly an act of futility. As such, this â€Å"grief [did] not change [van Houten]. It uncovered [him]. † (286) along these lines, his little girl transformed him into the man he is. Despite the fact that he turned into this tragic elderly person through the loss of his girl he didn't totally go bad. When, for a second, it looked just as van Houten would â€Å"leave [his bottle] on the curb,† (287) Hazel idea he may quit any pretense of drinking and become the creator she needed him to be. Despite the fact that he picks not surrender his life tyle, It becomes obvious that he is Indeed trying when he says: â€Å"I’m attempting, swear. † (285) This shows the peruser that he isn't totally lost. Through the numerous perspectives on him found in the novel, it is demonstrated that Peter van Houten Is a mean man, however he Isnt a terrible man. He attempts to turn out to be better; he attempts to defeat the weight that he helps through his life as his daughter’s demise. Whatever he will become, he Is one more symptom of his girls passing. Article on Van Houten By rootcanal Fault in Our Stars, be recalled; Villain or Victim? He is depicted all through the Unfortunately, the appropriate response isn't so highly contrasting. Dwindle van Houten is just an ends up being false. He is a fat, dismal elderly person who discovers his couple of solaces in liquor who [scours] the earth looking for something to hurt† (277) when she finds in sort of man that he is in the novel, yet Peter van Houten â€Å"was agonizing long style, it becomes clear that he is to be sure difficult when he says: â€Å"I’m attempting, I Houten is a mean man, yet he isn’t a terrible man. He attempts to turn out to be better; he attempts to death. Whatever he will become, he is one more reaction of his daughter’s demise. The most effective method to refer to Van Houten, Papers

Monday, August 3, 2020

Borderline Personality and Problems With Thinking

Borderline Personality and Problems With Thinking More in BPD Diagnosis Treatment Living With BPD Related Conditions Borderline personality disorder (BPD) is associated with a few different problems related to thinking. These cognitive problems often contribute to other symptoms, including relationship problems, emotional instability, and impulsive behavior. Some treatments for BPD focus on addressing these problems in thinking. Paranoid Ideation Many people with BPD experience paranoia as part of their disorder; they have beliefs that others mean them harm, without basis in reality. Most people with BP who have paranoia experience transient symptoms that occur under conditions of stress rather than all the time. Chronic paranoid ideation, the long-standing and unchanging delusional beliefs that others plan to harm you, may be indicative of a psychotic disorder, such as schizophrenia. This can be a debilitating symptom, making the person with BPD feel constantly threatened, even by friends, coworkers, and family. Dichotomous (Black or White) Thinking People with BPD also have a tendency to think in extremes, a phenomenon called dichotomous or “black-or-white” thinking. People with BPD often struggle to see the complexity in people and situations and are unable to recognize that things are often not either perfect or horrible, but are something in between. This can lead to splitting, which refers to an inability to maintain a cohesive set of beliefs about oneself and others. Because of these extreme patterns of thinking, people with borderline personality are prone to slip from one side to the opposite side in their thinking. For example, they might one day believe that their partner is the most wonderful, loving person in the world, and the next thing that they are evil, hateful and full of contempt. This can harm their potential to hold lasting interpersonal relationships and how they can interact with others. Dissociation Another problematic pattern of thinking that occurs in BPD has less to do with the content of thoughts, what people with BP think about, but rather the process of perception. Dissociation is a common symptom of BPD that involves feeling “unreal,” numb, or separate from one’s own body or psychological experiences. Again, in most people with BPD, dissociative symptoms tend to occur under conditions of stress. Some experts believe that dissociation is actually a way of coping with very intensely emotional situations by “shutting down” or separating from the experience. This distance can cause people to take more risks, as they do not feel connected to the situation at hand. How BPD Treatments Address Problems in Thinking Most psychotherapies for BP include strategies for addressing the problems in thinking that are characteristic of BPD. Some therapies accomplish this indirectly by working on problems in relationships, as in transference-focused psychotherapy  and some try to intervene directly with thoughts and thinking patterns. For example, in dialectical  behavior therapy (DBT), clients are taught grounding skills, which can help them end dissociative episodes when they occur. In schema-focused therapy, clients learn the origins of their ways of thinking (for example, many people with BPD come from childhood environments that may promote dichotomous thinking patterns), and work with their therapist and on their own to recognize maladaptive ways of thinking and to change those patterns.

Sunday, June 28, 2020

Your College Essay Probably Sucks

Your College Essay Probably Sucks June 18 Yes, we said it. In your own lingo. If youre looking for a sugar-coater, youve come to the wrong place. There. We said it. In your own lingo. Your college essay probably sucks. Were not going to sugarcoat it. And that statement isnt even precise because of the word probably. We were too soft. Well take it a step further. Your college essay definitely sucks. In our many years in the business of highly selective college admissions, it is an utterly rare occasion when we come across the admissions essay of a student (before we worked with the student on the essay) that was, well, good. Just about every single time out of 100, the essay is pathetically bad. There is no sugarcoating this. And if youre a regular reader of our college admissions blog or if youre a client who works with us, you know that if sugar-coaters had an opposite, wed be it. If you want to have your ego patted, find a private college counselor in your area who doesnt know how to write well and who doesnt know the first thing about highly selective college admissions to tell you how good your college admissions essay. Youll feel really good that day. Youll feel like youre a great writer who really capitalized on your chance to make a statement in your essays. Youll have a big smile on your face and maybe even decide to take the rest of the day off. Maybe a trip to the beach will be in store for you. But remember that blissful day. Because that terrible essay that your local private college counselor told you was good was more than likely atrocious. That essay about your grandfather in the nursing home? Bad. That essay about leading your team to triumph on the soccer field? Bad. That essay about overcoming a sinus infection to ace your AP Bio exam? Bad. Bad. Bad. If you want your ego patted, have your grandmother read your essay. Were quite certain she wont charge. If, however, you want your essay to make an incredible statement about who you are and what youre all about, then Ivy Coach is here for you. So fill out our free consultation form  today to get started. Rising high school seniors, now not later is the time to be working on your college admissions essays. So stop procrastinating and get started today. And remember we do not sugarcoat anything! Ever. As though you havent noticed

Saturday, May 23, 2020

Mutation Essay - 1023 Words

Mutation Mutation, by Robin Cook, is a twisted and scientific adventure, of a mans dream to create the perfect son. He succeeds in his quest yet, his results are not what you might say praiseworthy. Victor, the main character, tried to create the perfect son. He later discovers that his so-called perfect son, VJ, is not who and what he thought. VJ is a mastermind who is obsessed with learning as much as he can, and kills whoever gets in his way. Tampering with genetic makeup and cloning, are not good experiments; they can result with disastrous effects. Trying to control the traits and/or sex of a child, or whatever else one might want, by mixing up genes and chromosomes is not a full proof way to obtain their wishes. It†¦show more content†¦He would not participate in games with children his own age, when forced he would lose intentionally. He did this to hide his intellectual superiority. His explanation was, I prefer not to draw attention to myself. I dont want an yone to pry, and people seem to get so curious when there is a prodigy in their midst. When VJ faked his drop of IQ, he fooled the rest of the people into thinking he was normal, and no longer a genius. This caused him to be able to do his work without being watched carefully, and to obtain his normal exterior with little effort. If anything were to happen to the childs intellectual standings, for instance if they dropped, the child would feel disappointment about the fact that they would no longer be superior over his peers. The child would no longer feel capable of handling the pressures of their parents, because when one is different in any way, that person is constantly on show. Another effect from tampering with genetics is that there would always be a chance for something to go wrong. In Mutation, what went wrong with VJ was that his intelligence got him into trouble. He set high goals, which he considered to be top priority. Meaning that he would put everything else in his life last, and stop at nothing to obtain them. VJ took this to the extreme and in result he killed his brother, a friend of the family, a teacher, and his fathers business associate. When finding this information out, VJ was asked how heShow MoreRelatedGenetic Mutation And Genetic Mutations1079 Words   |  5 PagesA genetic mutation occurs after the formation of the DNA sequence has been altered (Reference, 2016). Some mutations are easily noticed; others are well hidden. Depending on which mutation the individual has depends on how severe or obvious the mutation is. There are several different mutations an individual can have, and some individuals may have more than one. Althoug h mutations can be harmless, they can still be a hindrance to the individual who has it. Different mutations are caused by differentRead MoreThe Consequences Of Mutations1075 Words   |  5 Pagesinsertion mutation occurs when one or more nitrogenous bases are inserted into a DNA strand. For example, if the original DNA strand without a mutation reads TAC/AAC/GGT/TGG/ATT, then an extra adenine was inserted into the fourth codon, then the new mutated DNA would read TAC/ACC/GGT/TAG/GAT/T. All codons after the mutation are shifted to the right, and completely changed. Once the unaffected DNA strand is transcribed into mRNA, it reads AUG/UUG/CCA/ACC/UAA. However, with the mutation, the mRNARead MoreThe Catalogue Of Somatic Mutations Essay1096 Words   |  5 PagesCatalogue of Somatic Mutations in Cancer (COSMIC) is a comprehensive analysis of known mutational signatures across 40 distinct cancers in humans created by the mass collection of published peer-reviewed scientific journal articles (â€Å"Signatures of Mutational Process in Human Cancer†, 2016). 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(MutationsRead MoreGenetic Mutations And The Human Genome1198 Words   |  5 PagesDid you know that there are hundreds of cool genetic mutations that you may not know about? Genetic mutations are permanent alterations of the nucleotide sequence of the genome (an organism s complete set of DNA) of an organism, virus, or extrachromosomal DNA or other genetic elements. Genetic mutations can be good, there are all sorts of genetic mutations that can be good, it is as simple as the color of your eye or as complex as having a sprinting â€Å"superpower†. This also includes having the abilityRead MoreThe Genetic Mutation Fragile X Syndrome Essay960 Words   |  4 PagesThe genetic mutation Fragile X syndrome occurs on a segment of human DNA. Because the disease was first studied in 1943 by British physician James Purdon Martin and British human geneticist named Julia Bell, Fragile X is also referred to as Martin-Be ll syndrome. Though it was not until 1969 that scientist Herbert Lubs discovered what exactly causes Fragile X syndrome. He explained that those who obtain the mutation will possess an X chromosome with an unusual gap. The gap located on the chromosomeRead MoreThe Genetic Mutation Fragile X Syndrome Essay922 Words   |  4 PagesThe genetic mutation Fragile X syndrome is the most commonly inherited form of intellectual disability. Because the disease was first studied in 1943 by British physician James Purdon Martin and British human geneticist named Julia Bell, Fragile X is also referred to as Martin-Bell syndrome. Though it was not until 1969 that scientist Herbert Lubs discovered what exactly causes Fragile X syndrome. He explained that those who obtain the mutation will possess an X chromosome with an unusual gapRead MoreGenetic Mutation Of A Single Nucleotide Base809 Words   |  4 PagesSCD is genetic mutation that is caused by a genetic point mutation where a single n ucleotide base has been substituted by an incorrect base (also termed transversion). The transversion caused by the SCD will alter the codon, at the 17th nucleotide of the beta chain of hemoglobin molecule it would be incorrect; thus, when the mRNA carries the gene which codes for Hb molecule, at the 17th nucleotide the ribosome will start synthesizing a different amino acid. At the site of the Hb molecule its adenosine

Monday, May 18, 2020

Business Plan - 2833 Words

Contents Introduction 2 Operational Strategy 2 Environmental Audit in Existing Markets 3 PESTEL - Italy 3 PESTEL China 4 PESTEL - UK 5 Porter 5 Forces – Italy 6 Porter 5 Forces – China 7 Porter 5 Forces - UK 7 Product Life Cycle 8 SWOT Analysis 8 Internationalization - Pakistan 9 PESTEL – Pakistan 9 Porter’s 5 Forces – Pakistani Market 10 PORTER’S DIAMOND AND TOYS â€Å"R† US IN PAKISTAN 10 Entry Strategies for Pakistan 12 Conclusion 12 References 13 Introduction Boffi is a renowned high end luxury furniture manufacturing company with a diverse product range. Having its origin in Italy, it was founded in 1934 by Piero Boffi. Boffi has been operating for the past 70 years with its presence in countries such as Australia, Austria,†¦show more content†¦Legal Environment Similar to the Italian economy, the UK economy also imposes high taxes on manufacturers which is a major drawback for all companies operating in this country. Porter 5 Forces – Italy Bargaining Power of Buyers – Due to presence many SMEs the bargaining power of buyers is high due to availability of choice. Bargaining Power of Suppliers – Due to the fact that external suppliers and agents are costly to do business with, Boffi is in control of its entire value chain; rendering the bargaining power of suppliers to be low. Threat of Entry – There is existence of competition in the market – small and medium enterprises also have capabilities and huge advantages of entering the market, making the threat of new entrants into this market high. Substitute Products – There is existence of competition such as IKEA who offer substitute products, making the existence of substitute products high in the market. Competitor Rivalry – There exists many competitors in the market such as Bulthaup, Varenna and local Craftsmen making competitor rivalry high. Porter 5 Forces – China Bargaining Power of Buyers – Due to the need of buyers to improve their life style and standard of living, the bargaining power of buyers is high. Bargaining Power of Suppliers – The number of suppliers in the market are less, hence making the bargaining powerShow MoreRelatedBusiness Plan For A Business Essay1708 Words   |  7 Pagesbrand-new business, expand an existing company, or get financing for a business venture, you will need to write a business plan. A business plan not only lends your business a sense of credibility, but also helps you to cover all your bases, increasing your chances of success. Although writing a business plan can be a lengthy, intimidating project, it is not necessarily difficult. Here is an overview of how to write a successful business plan. 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A business plan is what is needed to get your business off the ground and to attract potential investors. A business plan is way to show that you are in the business to make money. Introduce the company and the product/service idea for the new venture. Triple S Night Club is a new companyRead MoreBusiness Plan For An Casual Dining Mexican Restaurant1804 Words   |  8 PagesThe critical analysis essay is based on the business plan of an upcoming casual dining Mexican restaurant in an upmarket locality of Benowa Gardens, Gold Coast, Queensland. The restaurant is called Burrito Bar, which specialises in modern Mexican food along with alcoholic drinks and operates on a franchising model. The business plan was made by one Mr.Paddu for the purpose of procuring a bank loan/private funding to kick-start the project. The business plan follows the general format used in the restaurant/hospitalityRead MoreRenee Business Plan5082 Words   |  21 PagesBusiness Plan for a Startup Business The business plan consists of a narrative and several financial worksheets. The narrative template is the body of the business plan. It contains more than 150 questions divided into several sections. Work through the sections in any order that you want, except for the Executive Summary, which should be done last. Skip any questions that do not apply to your type of business. When you are finished writing your first draft, you’ll have a collection of small essaysRead MoreBusiness Plan For A Business1546 Words   |  7 Pagesenterprise, especially a business, usually with considerable initiative or risk†. They are usually characterized as people with greatly valued self-reliance, with high optimism and people who who strive for distinction through excellence. 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Our main activity is to manufacture keropok lekor that is made from fish paste, flour, and saltsRead MoreBusiness Plan For A Business1866 Words   |  8 Pages Business Plan Buiness model in theory and practice according to Wikipedia is used for a broad range of informal and forma l descriptions to represent the core aspects of a business, including the purposes of that business, its process, target customers, of ferings, strategies , infrastructure, organizational structures, trading practice, and operational processes and policies . Below, we would look at two kinds of business model (franchise and tradition al business) , their pros and cons, o r their

Monday, May 11, 2020

Questions and Answers Criminal Justice - 967 Words

Ms. Brooks 03/10/2012 UNIT 5 Essays Differentiate between fraud and abuse. Define fraud and abuse, identify at least three elements of each, and contrast the differences between them. Cite illustrative examples of the differences. Fraud is any and all means a person uses to gain an unfair advantage over another person. In most cases, to be considered fraudulent, an act must involve: – A false statement (oral or in writing) – About a material fact – Knowledge that the statement was false when it was uttered (which implies an intent to deceive) – A victim relies on the statement – And suffers injury or loss as a result Abuse is to wrongly or improperly; misuse.†¦show more content†¦These frauds essentially amount to trickery; the perpetrator fools the company into handing over its money. Check tampering schemes are fundamentally different. In these frauds the perpetrator takes physical control of a check and makes it payable to himself through one Of several methods. Check tampering schemes depend on factors such as access to the Companies check book, access to bank statements, and the ability to forge signatures or Alter other information on the face of the check. There are five principal methods used To commit check tampering: 1. Forged maker schemes 2. Forged endorsement schemes 3. Altered payee schemes 4. Concealed check schemes 5. Authorized maker schemes What internal controls can be implemented to minimize the ability to perpetrate a ghost employee scheme? Mandatory copies of employment picture I D s and forms and a second level of inspection of them. An employment picture stapled into employment file. Quarterly justification of employment files against payroll w/ a physical inspection of any new employees file. A second level of sign off on all the need for all new employees. For example, if your company has a janitorial staff. in order to hire a new janitor, require copies of the usual I9 ID s, be included into personal file. Have a signoff sheet for two levels of hiring authorization with clear printed and signed names, justifying the new employee. Have a picture of the new employeeShow MoreRelatedDifferences Between Power And Authority1341 Words   |  6 PagesQuestion 1: Distinguish between power and authority. Do you believe the foundation of criminal justice organizations is power or authority? Why? Give examples in everyday criminal justice life that reflect the differences among these concepts. Answer: According to Stojkovic, Kalinich, and Klofas (2015), power can be defined as â€Å"A construct that underscores that importance of how compliance among subordinates is achieved† (p. 288). Power can be at both a person and organizational level and thereRead MoreImportance of College Education in the Field of Criminal Justice656 Words   |  3 Pagesof College Education in Criminal Justice Field: The criminal justice field has careers that provide an individual with great rewards and significant opportunities to an extent that the profession is considered as one with the bright spots in employment. Even though education in this field has had a checkered history and past, it probably has a bright future because of the increased quest for quality in criminal justice education. In the past few years, the criminal justice field has been characterizedRead MoreWhy Is Discrimination Within The United States Criminal Justice System1539 Words   |  7 PagesWhy is discrimination present in the United States criminal justice system? How is the system setup for people of color to fail? This social problem is interesting for many reasons. Many people believe that racism is still a key factor in today’s society. The justice system, which should stand for equality and peace, in reality does spread the public’s beliefs of racism and an unfair justice system. 74.0% of blacks do not agree that the justice system treats people fairly and equally(Hurwitz andRead MoreQuiz 1 Essay1085 Words   |  5 Pages***Quiz 1**** Question 1 of 20 5.0/ 5.0 Points The search for the correct result essential to criminal procedure in a constitutional democracy means to: I. convict the guilty. II. plea bargain in weak cases. III. search for truth at any cost. IV. acquit the innocent. A. I, II, III, IV B. b. I, II, III C. c. I D. d. I, IV Answer Key: D Question 2 of 20 5.0/ 5.0 Points The trend today in balancing results and means in criminal justice: A. a. continues to be stronglyRead MoreTheories Of Law And Justice761 Words   |  4 PagesTheories of law and justice answers the questions on how/ why in society a person behavior could be seen or handle as a criminal (Akers Sellers, 2009). Also the theory helps explain why a certain behavior is consider illegal and what punishment needs to be taken for that behavior/conduct. To answer these questions, the theory looks at the variables which are social, economic, and economic which has it affects on law and justice (Akers Sellers, 2009). For theories of crime and criminal behavior it triesRead MoreWhat Is Your Career Choice?1643 Words   |  7 Pages#1 - Question: What is your career choice? #1 - Answer: My set goal for the future is to become a District Attorney. Although, I am certainly considering working as a judge later on in my career. #2 - Question: Why have you chosen this particular area? #2 - Answer: I chose this career because it is my passion. I want to help people that cannot help themselves. I want to speak for the voiceless and do everything in my power to bring justice to victims and their loved ones. My personal life andRead MorePolice And Criminal Evidence Act1498 Words   |  6 Pagesby when it comes to the treatment and rights of a suspect before they have turned into the ‘defendant’. This will have a main focus on Code A and Code C within the Police and Criminal Evidence Act (PACE) 1984 and parts of the Criminal Justice and Public Order Act (CJPOA) 1994. I will then address the two models of criminal process created by H. Packer; these models both have different values and create a debate on whether the rights of the defendant should be protected rather than the victim. TheRead MoreThe American Justice System929 Words   |  4 PagesThe American Justice system, to me, is flawed, but I do not feel that it has been neglected. It is a sad tru th that there are so many wrongs that occur in a system of corrections. However, I believe that the Justice System is playing â€Å"catch up† with society’s rapid acceleration of growth. In the space of just 10 years there has been: The Legalization of Marijuana, Legalization of Gay Marriage, Terror groups and organizations attacking large cities, Rioting has become more common, for instance inRead MoreEssay on Crime and Process Model889 Words   |  4 Pages2400 Adjudication Process Lesson Four Chapter 5 THE DYNAMICS OF COURTHOUSE JUSTICE 1. Read Chapter 120 - 145. i. Answer question 4 in Critical Thinking Questions on page 145. Answer may vary. Sample answer provided below. â€Å"In Barker v. Wingo, the Court stressed the legitimate reasons for the 16 trial continuances. But is there a danger that prosecutors might illegitimately seek continuances?† Answer: No, I don’t believe there is a danger that prosecutors may illegitimately seekRead MoreRacial Inequality919 Words   |  4 Pagesdiscussed in the American criminal justice system. Although racial discrimination is present in the criminal justice system, some people use the words inequality, discrimination, racism, and profiling loosely and do not understand how truly complex it is to prove that there actually is racial inequality present in the criminal justice system. Daniel P Mears, Joshua C. Cochran, and Andrea M. Lindsey article Offending and Racial and Ethnic Disparities in Criminal Justice: A Conceptual Framework for

Wednesday, May 6, 2020

Christmas Essay example - 1314 Words

A few days before Christmas, Oxford street is swarming with last minute shoppers, laden with parcels and bags. Christmas is the highlight for many people, especially little childen, from as tall as your ankle to as tall as your knee. Small todlers were moaning and disappearing into the clothes racks like magicians disappearing in a puff of smoke entertaining the gullible audiences. Families and friends gradually emerge from clogged buses and congested trains, tired, exhausted and hungry even at this very early stage, as if they had spent the whole night awake, like a distressed parent waiting for their child to arrive home from a party but has still not arrived, two hours past their curfew.†¦show more content†¦The street is coated with a thick layer of snow, knee length, which was as soft, and as smooth as a fresh scoop of vanilla ice-cream. The snow was as white as the marzipan on a wedding cake, smooth as glass, flat as a pancake and beautiful as the wings of a butterfly opening for its first time. Along the street, above the distressed shoppers, was a sea of decorations, of all colours, simultaneously changing, on and off, to the rhythm of my feet, whilst ambling through the streets of Oxford. The Christmas lights were shaped in all kinds of shape you could possibly imagine and they were so bright that the twinkle in the lights glistened on the icing floor as though it was a star. It also shimmered on the shoes, which men were wearing. The combination of the snow and the Christmas lights makes me feel as though I was entering another world full of amusement, ecstasy and anticipation as Christmas draws in. The atmosphere is pleasant, though everybody seems to be distressed and having problems on their minds, as though they were carrying the weight of the whole, entire world on the shoulders. The shops are warm and snug after coming in from the cold outside. The feeling of a holiday coming up puts individuals in a ebullient, friendly,Show MoreRelatedChristmas Speech : Christmas Of Christmas1580 Words   |  7 PagesChristmas means Christmas... There s no doubt about it; the season to be jolly descends in December and now we re in November, Christmas is traipsing outside, pulling comical faces at the window - there s only so much you can take. I fancy going to the Supreme Court to attempt to reschedule Christmas for March 2019; y know change the face of consumerism and tradition as we know it - but Christmas means Christmas... this is deficient of fanfaronade, and straight to the point. There s evidenceRead MoreThe Christmas Of The German Christmas Essay1301 Words   |  6 Pagesexplained to us how the Christmas was celebrated differently in the two countries. Here are some of the things I learned   There is a huge difference of how Christmas is celebrated in America and how it is celebrated in Germany. Many Christmas traditions that we have in America originated from Germany. The Christmas tree custom was brought to America by German immigrants. In America Christmas is celebrated on December 25th and in Germany it is celebrated on the 24th and the 25th. Christmas in America has beenRead MoreThe Christmas Gift Of Christmas Essay733 Words   |  3 PagesThe Christmas Gift Christmas was less than two weeks away. Daisy felt her usual uneasiness creep over her. Eight-year-old Ryan and five-year-old Rita were agog with excitement. Little did they know all their mother had to go through to ensure they had a normal Christmas like their friends. The trouble was Peter. Peter did not believe in celebrating Christmas. â€Å"It’s a waste of money! It’s just commercial propaganda.† He started his tirade when there was over a month left for Christmas and the storesRead MoreThe Tethered Christmas Feather ( Christmas )1539 Words   |  7 PagesThe Tethered Christmas Feather Not all miracles come in big packages. In fact some are the tiniest of all. Yet a miracle is a miracle no matter how small! It all started one very busy afternoon, the hustle and bustle of the holiday season was making people act frantic and a bit rude. The usual fanfare of spending money, counting packages, forgetting gifts and in the endless swirl of presents for Christmas it seemed Christmas got lost. I remember when I was a child Christmas was a special treat. ItRead MorePhilippine Christmas1602 Words   |  7 PagesPhilippine Christmas The Philippines is known as the Land of Fiestas, and at Christmas time, this is especially true. Filipinos are proud to proclaim their Christmas celebration to be the longest and merriest in the world. It begins formally on December 16 with attendance at the first of nine pre-dawn or early morning masses and continues on nonstop until the first Sunday of January, Feast of the Three Kings, the official end of the season. The Philippines is the only Asian country where ChristiansRead MoreIs Christmas Lost Its Significance?986 Words   |  4 PagesHas Christmas lost its significance? When stores start putting out Christmas decorations in October, it is unhesitatingly apparent that Christmas has become too commercialized. Wishing someone a Merry Christmas, has become almost non-existent to express. In today s society, it seems everyone has to be politically correct as to not offend anyone. Retail establishments and the workplace alike have also de-valued the true meaning of Christmas. Celebrations allowing coworkers the opportunity to mingleRead MoreThe Commercialization Of Christmas And Easter1609 Words   |  7 Pagesescape the lure of commercialism. Although advances in technology have made consumerism more readily available to people world-wide, the root of secularization of the church can be traced back hundreds of years. Of course the commercialization of Christmas and Easter stands out amongst holidays celebrated by Christians; other religions also include elaborate festivities and gift giving during their religious celebrations. In addition to the merchandising during the holidays, there are countless storesRead MoreChristmas, 2009 Essay737 Words   |  3 Pagesalways been very excited and waiting patiently for Christmas to arrive because I always thought on Christmas as an occasion when the family gets together. And this past year (2009) was not different from the others; I was very excited waiting for Christmas. Especially, because I was going to spend this holiday in Mexico with my grandma, aunts, uncles and cousins, but all that emotion did not take me to a Christmas full of joy as the past years. Christmas was very important to me because it was Camila’sRead MoreA Prayer Ceremony For Christmas1253 Words   |  6 PagesSource 1 displays a Indigenous prayer ceremony to prepare for Christmas. The ceremony is influenced by Aboriginal culture such as their conne ction with the land and the spirits of the First Peoples. For Aborigines â€Å"all objects are living and share the same soul and spirit as them†. Spirituality is heavily incorporated into the everyday lives of Aboriginals. Spirituality can be defined as the sense of a connection to something bigger than yourself and involves a search for the meaning of life. Read MoreThe And The Perfect Christmas Tree852 Words   |  4 PagesThis story is true or at least exactly as I remember it. Today, as I begin this book, I am 52 years, 5 months and 6 days old and the perfect Christmas Tree is a gift that I have carried in my since I was four. It has taught me about how unconditional love really feels and reminds me that the simple things we do, not because we want to, but because we love someone makes the world a better place. For the first time I am sharing the whole story with the world. It is a little scary and I have held in

The Re-Emerging Russian Superpower Free Essays

The tensions between Russia and Ukraine at the start of the year have generated renewed analytical interest in Russia’s re-emerging position as a superpower, driven chiefly by its actual, or potential, domination of the global supplies of energy. Along with its role as a swing supplier of oil (enabling it to manipulate the balance of power between OPEC and the industrialised consumers), the episode has highlighted Russia’s position as the pre-eminent supplier of gas. Russia controls a third of global proven gas reserves, with Gazprom already becoming the dominant supplier in the EU and Turkey, in addition to Russia’s â€Å"near abroad†, including the energy-hungry Ukraine. We will write a custom essay sample on The Re-Emerging Russian Superpower or any similar topic only for you Order Now However, the drivers of Russia’s potential for becoming an energy superpower are not limited to its own resources. An additional factor is Russia’s near monopoly over the Central Asian export infrastructure, which remains unbroken by the single Baku-Tbilisi-Ceyhan oil pipeline (in operation since May 2005). Furthermore, it has been pointed out that the continued instability in the Middle East (which some argue has been deepened, rather than reduced, by the US invasion of Iraq) has boosted Russia’s position as the aspiring centre of energy geopolitics. Add to this several other key factors  ­ such as the long-term outlook for high energy prices, the limited ability of the US and EU to diversify their supply sources and Russia’s growing ability to play a China and/or Iran â€Å"card† both in energy and geopolitics  ­ and the picture that emerges is one of a global energy superpower, capable in many ways to counter the might of present-day sole superpower  ­ the United States. Furthermore, there have been significant signs that this re-emerging superpower also means business in the military sphere. Russia has recently commissioned a new generation of missiles (Topol-M), capable of fitting a nuclear warhead and able to evade current US anti-missile defence systems. While not signalling a return to a Cold War style arms race, this development suggests Russia is no longer willing to refrain from a bit of old fashioned sabre rattling, when it feels the need to do so. At the same time, Moscow has notified those who need to know of its determination to protect its vital strategic interests. While not seeking to become the exclusive great power player in the former Soviet Union, Russia has let it be known that it does not regard Western interests in the region as being on par with its own. It will therefore resist Western incursion in the area deemed incompatible with the pursuit of legitimate economic and political objectives. In practice this boils down to the promotion of anti-Russian regimes in the region, through so called â€Å"colour revolutions†. Thus, in an unusual move, Russia’s defence minister, Sergei Ivanov has written in The Wall Street Journal that the Kremlin’s key objective is the prevention of Western-fomented regime changes in Russia’s â€Å"near abroad†  ­ the CIS. How to cite The Re-Emerging Russian Superpower, Papers

Judicial Interpretation of Tax Treaties

Question: Discuss about the Judicial Interpretation of Tax Treaties. Answer: Introduction: In this case, Eric was carrying on a business of producing milk in a land acquired in 1990. The land was purchased at a price of $750000.00. The business was successful for 26 years but recently it generated insufficient profit. Therefore, Eric decided to sell the plot of land. The real estate agent offered two options for selling the land the first option is to sell the land in 50 parts for $ 3000000.00 or in a single transaction for $2500000.00. In selling the land in part, it will take 3 months for approval and another 6montrhs for completing the entire sale. The issue here is to establish whether Eric is required to include in his assessable income the earnings from sale of land from both the options: Subdividing and selling of land in 50 lots for a total of $3000000 over a period of six months; Selling of land in one transaction for $250000.00 without subdividing land; The section 4-1 of the Income Tax Assessment Act 1997 provides that it is necessary for an individual, corporation or an entity to pay tax on their income. The income on which the taxes are paid is known as taxable income. The taxable income is calculated after subtracting allowable deduction under section 8-1 of the ITAA 1997 from the assessable income (Saez 2013). The assessable incomes are of two type ordinary income and statutory income. The sections 6-5 of the Income Tax Assessment Act 1997 provide that income according to the common concept is known as ordinary income (Burkhauser et al. 2015). The incomes that are not regular income are known as statutory income under section 6-10 of the Income Tax Assessment Act 1997. The capital gain is an example of statutory income. The section 102-5 of the ITAA 1997 states those net capital gains are included in the assessable income (Alvaredo et al. 2013). It is important for a business to determine whether income from particular activity is ordinary income or capital gain because amount included in the assessable income will be different. The distinction between capital receipt and revenue is important because of the judicial analysis of the section 8-1 of the Income Tax Assessment Act 1997. In the case of Sun Newspapers ltd V FCT (1938), it was held that distinction is made between the capital expenditure and revenue expenditure by establishing the process by which business earns regular income (Grubert and Altshuler 2016). The principles that have been applied for distinguishing between the capital receipt and revenue income is the flow of income. The ordinary income as declared in section 6-5 of the Income Tax Assessment Act 1997 includes earnings from personal exertion, business income, isolated transactions and income from property (Graetz and Warren 2014). The section 25-1 of the Income Tax Assessment Act 1997 term isolated transaction have been referred to include transactions that are outside the ordinary course of business activity and the transaction that have been entered into by non business taxpayer (Facc io and Xu 2015). The Taxation Ruling 92/3 in Para 6 states whether a profit that have been made form isolated transaction should be include in the ordinary income depends on particular circumstances of the case. In Para 13 of the Taxation Ruling 92/3 it states that whether a particular transaction is an isolated business transactions depends on the following: The nature of the business activity; The scale of activity undertaken by the enterprise; The amount involved in the transaction and the profit that have been made; The nature, range and complication of the business transaction; The transaction involves purchase and disposal of property; The moment of the transaction; Therefore based on the above discussion it can be said that if a particular transaction is considered as isolated transaction then income derived from that operation should be regarded as ordinary income. In the case of Scottish Australian mining Co V Federal commissioner of Taxation (1950) it was held that realization from capital assets are generally is regarded as capital. In the case of Federal commissioner of Taxation V Whit fords beach Pty Ltd (1982) it was held that if a capital assets is used for venturing in trading activity then it is an ordinary income (Hanlon and Pinder 2013). Application In this case, Eric decided to sell a plot of land that was used for farming business. Therefore, it is capital assets and as per the case of Scottish Australian mining Co V Federal commissioner of Taxation (1950) this profit from sale of land should be regarded as capital gain. However it can be seen that if Eric chooses the first option then it satisfies the condition laid down in the Para 13 of the Taxation Ruling 92/3. Then in such case, the transaction is considered as an isolated transaction and is treated as an assessable income (Rimmer et al. 2014). If Eric chooses, the second option of not dividing the plot and selling it in lump sum then in such case the capital gain or loss will be computed and that will be integrated in the assessable income. The section 102-22 of the ITAA 1997 states that capital gain is calculated by using two methods and then it is compared to include it in the assessable income. The two methods are discount method under division 114 and discount method under division 115. The calculations are given below: Computation of Capital Gain Particulars Discount Method Indexation method Sales Proceed $ 2,500,000.00 $ 2,500,000.00 Less: Cost of acquisition $ (750,000.00) $ (873,305.08) commission $ (62,500.00) $ (62,500.00) Gross Capital Gain $ 1,687,500.00 $ 1,564,194.92 Less: Discount 50% $ (843,750.00) Net Capital Gain $ 843,750.00 $ 1,564,194.92 Table 1: Capital Gain (Sources: created by author) Based on the above argument it can be concluded that as there if the plot of land is subdivided into 50 plot and sold for a period of 6 months. Then it should be considered as a isolated business transaction and income should be included as assessable income as an ordinary. The expenses that are made for the purpose of sale are allowed as deduction. On the other hand, if the land is sold in one transaction as a single plot then it is considered as income from capital gain. The calculation above shows that capital gain is less in discount method so this should be included in assessable income. In this case, George Eals was born in USA but currently he is a permanent resident of Australia. He currently works in technology firm and is required to visit oversea. In the year 2016, George has stayed outside Australia for 150 days. The firm has offered George for a job outside Australia for three years. He will be allowed to visit Australia for one month after every three months. The issue in this case is to determine the residential status of George in the flowing two circumstances: If children and house lives in the house of Sydney; If the house is sold and the family moves with George; The determination of residential status is important because it affects the assessable income of the taxpayer. The section 6-5 and section 6-10 of the Income Tax Assessment Act 1997 states that in case of a resident the income received from all the sources are taxable. This section also provides that in case of nonresident the income received only form Australian sources are assessable (Sharkey 2015). In the case of Federal Commissioner of Taxation V Applegate (1979), it was held that it is necessary to establish the residential status of an individual annually. It was held in the case of Levene V the Commissioner of Inland Revenue (1928) that for the purpose of tax a person can be resident for more than one country. The section 995-1 of the ITAA 1997 states the meaning of resident. It is provided in the section that for the purpose of tax an individual residing in Australia is regarded as resident for the purpose of tax (Wickramasuriya 2014). The residential status of an individual is ascertained after referring to the rules provided in the section 6-1 of the Income Tax Assessment Act 1936. The Para 32 of the Taxation Ruling 98/17 provide four test for determining the residential status: The first test is to ascertain the residential status in accordance with the ordinary concept and it is known as common law test; The domicile rule test is the second test and according to this rule the residential status is ascertained after determining the permanent place of residence of the taxpayer; The183 days rule test is the third test and according to this test if an individual resides in Australia for 183 days or more then the person is considered as resident for the purpose of tax; The fourth test is the superannuation test that is applicable to all the government employees that are working abroad. In section 6-1 of the ITAA 1936 provides that the expression resides in used in the legislation in the ordinary sense and no further clarification is provided. Therefore, in accordance with the ordinary concept any individual residing in Australia is regarded as resident for the purpose of tax (Garbarino 2016). The domicile rules states that the there are two conditions that needs to be fulfilled for deciding the residential status of a person. The first condition of the rule is that the person must have a residence in Australia (Palassis 2014). The subsequent condition is that the person should not have a permanent place of abode outside Australia. The taxpayer will be considered as resident if these two conditions are satisfied. In the case of Udny V Udny (1869), the meaning of domicile is stated as a place that the individual considers as a home. If an individual resides in Australia for more than 183 days or more then the individual is regarded as resident. The two additional conditions are that the individual does not have a permanent place outside Australia and the individual has decided to reside in Australia. The fourth test is not applicable in this case as the taxpayer is not a government employee. The Taxation Ruling 98/17 also states that if any one of the rule is satisfied then the person is considered as resident for the reason of tax (Love 2015). Application In this case, George is a resident of Australia but has stayed overseas for 150 days during the year 2016. Therefore, 183 days rule is not satisfied. George has a permanent place of abode in Australia where his three child and wife resides therefore he has satisfied the domicile test. Based on this discussion it can be said that during the year 2016 George was a resident for the purpose of tax. As per section 6-5 and section 6-10 of the ITAA 1997 for a resident income received from all the sources is taxable. In 2016, the income received form Google and salary both are taxable in Australia (Appiah-Adu 2013). The second issue provides that George will have to predominantly stay outside Australia for three years and will be coming to Australia for only three months in a year. The residential status of George is assessed based on further two conditions: The children and house lives in the house of Sydney If the family of George stays in Australia then he will continue to have a permanent pale of adobe in Australia. Hence, the domicile rule will be satisfied and George will be regarded as resident for the purpose of tax. Then in such case both the salary and investment income from Google will be taxable in Australia. The house is sold and the family moves with George In this situation, George will not have a permanent place of adobe so the domicile rule is not satisfied. As earlier assessments have shown that George satisfies no other rule of residency, so he will be regarded as nonresident for the purpose of tax. In this situation, income received as salary is taxable as it is received from a firm based in Australia. However, profits received from investment are not taxable as the source of earnings is outside Australia (Zirgulis and Staehr 2015). Conclusion Based on the above discussion it can be concluded that for the year 2016 George is a resident. Therefore, all the income received is taxable in Australia. It is advised that if George takes the overseas assignment for three years and keeps his family in Australia then he will be regarded as resident for the purpose of tax. On the other hand, if George takes his family with him then he will be regarded as nonresident for the purpose of tax. Hence only income that are received from Australia is taxable. Reference Alvaredo, F., Atkinson, A.B., Piketty, T. and Saez, E., 2013. The top 1 percent in international and historical perspective.The Journal of Economic Perspectives,27(3), pp.3-20. Appiah-Adu, K., 2013. The Norwegian experience: potential lessons for Ghana and other African countries. InGovernance of the Petroleum Sector in an Emerging Developing Economy(pp. 271-283). Gower Oxford. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Garbarino, C., 2016.Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary. Edward Elgar Publishing. Graetz, M.J. and Warren Jr, A.C., 2014. Unlocking Business Tax Reform.Tax Notes,145, pp.707-712. Grubert, H. and Altshuler, R., 2016. Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent. Hanlon, D. and Pinder, S., 2013. Capital gains tax, supply?driven trading and ownership structure: direct evidence of the lock?in effect.Accounting Finance,53(2), pp.419-439. Love, P., 2015. Frank Anstey, money power and the Labour split in war time.Victorian Historical Journal,86(1), p.161. Palassis, S.N., 2014. From The Hague to the Balkans: A Victim-oriented Reparations Approach to Improved International Criminal Justice.International Criminal Law Review,14(1), pp.1-41. Rimmer, X., Smith, J. and Wende, S., 2014. The incidence of company tax in Australia.Economic Round-up, (1), p.33. Saez, E., 2013. Income inequality: evidence and policy implications.Arrow Lecture, Stanford University. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Watson, M., 2013. The Foundation for Law, Justice and Society. Wickramasuriya, T., 2014. Dempsey: Don't call Australia home.Taxation in Australia,49(3), p.138. Zirgulis, A. and Staehr, K., 2015.Tax competition for capital with an emphasis on productivity spillovers(Doctoral dissertation, ISM University of Management and Economics).

Thursday, April 30, 2020

What is social work and why do we need it free essay sample

To clearly define what social work is can be difficult due to the diversity of the profession. The reasons we need social work are a little easier to identify. Through examination of current literature, this paper examines what social work is and why we need social work Often when we meet someone new the first question they ask is â€Å"what do you do for a living? † This question of what we do appears to be something that, in many ways, defines us as a person. When the question of what we do is answered with â€Å"I am a social worker† it tends to lead to additional questions such as â€Å"what is a social worker? † or â€Å"what does a social worker do? † Through examination of some of the current literature on the topic of social work, this paper will seek to answer the question â€Å"what is social work and why do we need it? † The question â€Å"what is social work? † should be an easy one to answer. We will write a custom essay sample on What is social work and why do we need it or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The definition of social work is readily available from The International Federation of Social Workers (IFSW) who defines social work as: â€Å"The social work profession promotes social change, problem solving in human relationships and the empowerment and liberation of people to enhance well-being. Utilising theories of human behaviours and social systems, social work intervenes at the point where people interact with their environments. Principles of human rights and social justice are fundamental to social work† (IFSW, 2012). But what does that really mean? In order to fully understand what social work is, first we need to examine social works origins (Skehill, 2007). According to Mendes (2010), understanding the history of social work is an important aspect in developing social works identity. Social works origins can be traced back to early 1800’s to a group known as the ‘Friendly Visitors’ (Chenoweth McAuliffe, 2012). The Friendly Visitors would go and visit poor and needy families and assess them and then attempt to help them. The Charity Organization Society (COS) was the next step in social works historical development, again focused on individuals needs (Chenoweth McAuliffe, 2012). The Settlement Movement followed the COS and this was where a split began to form in the role of social work, one which can easily be seen today (Hugman, 2009). According to Hugman (2009), The Settlement Movement took a more structured approach to people’s problems and looked working more on a community level. This approach is classed by Hugman (2009) as a macro-level approach, one which differs from the more individualistic approach which is categorized as a micro-level approach. According to Sandu (2010), many American and European social workers in the early 20th century started to believe that individual treatment was pointless if not done in conjunction with larger social issues which addressed social policy and change on a larger level. Social work has evolved since its beginnings. According to Hugman (2009), social work has constantly been plagued with disagreement regarding its true identity. From a very individualistic focus during its beginnings, social work appears to have split into two parts. Social work can focus on the individual, seeking to use a therapeutic approach to help the individual, or focus on larger social objectives, such as social justice and human rights. Payne (2005) believes that the nature of social work can be divided into three areas, the Reflective-therapeutic approach, the Individualist-reformist approach and the Socialist-collectivist approach. Both the Reflective-therapeutic approach and the Individualist-reformist approach focus more on individual change while the Socialist-collectivist approach focuses on larger social systems (Payne, 2005). While both approaches are essential aspects of social work Chu, Tsui and Yan (2009) believe the pursuit of social justice must be balanced with individual well being. Hudson (1997) believes that this duel focus on both the individual and society as a whole has allowed social work to draw information from other human services professions such as psychology and sociology and while this sees some overlap between different human services professions, it has also allowed social work to develop its own identity. This divide between micro and macro approaches to social work makes it difficult to clearly define exactly what social work is. The definition of what social work is appears to be very much dependent upon the individual social workers approach to social work as a whole and their practice framework, which helps them define exactly what social work is. However, there are a few key principals which all social workers would agree upon. According to Chu, Tsui and Yan (2009), the principals of human rights and social justice are regarded by social workers as fundamental elements of social work. The ultimate goal of social work is to help people solve their problems while at the same time retaining their dignity (Chu, Tsui Yan, 2009). That is what social work ultimately is, helping people with their problems, while at the same time helping them hold onto their dignity. But why is social work needed? The social work profession finds itself in a unique position. The very thing which makes it so difficult to define, the conflicting views between individual work and larger social issues are the very thing which explains why we need social work. Social workers can work with individuals, families, groups and communities. They can work on change and update to social policy, research as well as education and training (Chenoweth McAuliffe, 2012). Having such a massive domain to cover allows social workers to experience what changes are actually needed. Social workers ability to look at both the micro level and the macro level allow them the unique opportunity to see the things that need to be changed on an individual level and try to make those changes required on a macro level. Very few other professions have this ability. Some focus on individual change, some focus on social policy, law and human rights, but few if any have the ability to do both. Society needs social workers because there will always be people in need, people who are less fortunate than others. Those people need a voice, they need advocates and social work offers some level of hope to the less fortunate. To clearly define what social work is can be difficult due to the diversity of the profession. The reasons we need social work are a little easier to identify. Through examination of current literature, this paper has briefly examined what social work is and why we need social work.

Monday, April 13, 2020

A Horror Movie Sample Essay Will Make You Write Better

A Horror Movie Sample Essay Will Make You Write BetterThe idea behind writing a horror movie sample essay is to use the scene as a basis for what you need to express. Writing a horror movie is no different than writing a romance novel, a western, or a work of fiction, and all of these genres require a sample to show you how it's done.Sample Essay - Here's the main concept of a horror movie sample essay: you find a bit of terror in the scene, go about expressing it, and then describe what happens when you're done. In addition to having to establish the location, this sample essay also has to do with timing and establishing how a certain genre functions. It doesn't matter if you're writing a horror movie or just some fiction; whatever it is, you have to know your genre in order to write effectively.Sample Idea - For the horror movie sample essay, think about the actual image you're going to be using. Is it more of a close up of a face, or an image of a skull? If it's more of a close up of a face, you have to think about how to write on the air and then how to write the skin and how to paint it. For the horror movie sample essay, think about how you're going to set the scene and the lighting.Dialogue - You can't rely on dialogue to sell your horror movie sample essay. You've got to have a good one-liner for your horror movie sample essay, so be sure to come up with one. You also want to start talking faster and talk louder than you are in a normal movie.Make your Character - Once you have the premise of your horror movie sample essay, now you want to make sure that you create an interesting character that's different from everyone else. You also want to know what the character wants and needs. Do they want something big, something fun, or just something they want to be left alone? Keep this in mind, because it's going to influence how the story plays out.Title - Now that you've written a sample, you should consider writing a synopsis for it. While this won't cover every detail of the scenario, you'll want to have something to go off of as you're writing the rest of the plot.Be sure to give the sample enough space to let you go to work. Not only will it help you write better, but it will also give you a starting point for you as you write the rest of the story.

Saturday, March 21, 2020

3 Cases of Using the Wrong Punctuation

3 Cases of Using the Wrong Punctuation 3 Cases of Using the Wrong Punctuation 3 Cases of Using the Wrong Punctuation By Mark Nichol In each of the following sentences, the wrong punctuation has been employed to aid in organization of a sentence. Discussion after each example explains the problem, and a revision demonstrates the solution. 1. Ensure that you have an escape route while driving in traffic, drive at a speed that places your vehicle outside clusters of vehicles. This sentence suffers from a comma splice- the use of a comma to separate two independent clauses. A more potent punctuation mark should be used instead: â€Å"Ensure that you have an escape route while driving in traffic; drive at a speed that places your vehicle outside clusters of vehicles† (Alternatively, a dash could replace the comma, or the content could be divided into two sentences. Or, because the second clause is an extension of the first one, a colon would be appropriate.) 2. An executive in the organization perceives a need for change, a digitalization project,  for example, that will help pull the company ahead  of its competitors. When a parenthesis within a parenthesis occurs, use distinct punctuation marks to aid the reader in recognizing the hierarchy of the sentence elements; retain commas for one parenthetical element within another, and employ dashes or parentheses to frame the more significant interjection: â€Å"An executive in the organization perceives a need for change- a digitalization project,  for example- that will help pull the company ahead  of its competitors.† 3. For example, implement processes that generate sources of new learning; encourage systemic thinking in distilling and acting on the environment feedback received; and facilitate effective listening to customers, suppliers, employees, and other stakeholders with the objective of driving continuous improvement. When one or more items in a list themselves include lists, semicolons serve as supercommas to distinguish the two levels of organization. However, they function only if the sentence ends with the final list item. If a phrase that applies to all list items follows the final list item, as â€Å"with the objective of driving continuous improvement† does here, the final semicolon â€Å"traps† that phrase so that it appears to apply only to that item. To avoid this error, revise the sentence to eliminate the use of semicolons: â€Å"For example, implement processes that generate sources of new learning as well as those that encourage systemic thinking in distilling and acting on the environment feedback received and facilitate effective listening to customers, suppliers, employees, and other stakeholders with the objective of driving continuous improvement.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Compared "to" or Compared "with"?Driver License vs. Driver’s LicenseThe Difference Between "Phonics" and "Phonetics"

Wednesday, March 4, 2020

History of Washing Machines

History of Washing Machines Early washing machines were invented back in the 1850s, but people have been doing laundry since they graduated from wearing fig leaves. Over the course of centuries, the technology for washing clothes has evolved from crude manual labor to high tech. Laundry Before Machines In many ancient cultures, peoples cleaned their clothes by pounding them on rocks or rubbing them with abrasive sands and washing the dirt away in streams or rivers. The Romans invented a crude soap, similar to lye, that contained ash and fat from sacrificed animals. In colonial times, the most common way of washing clothes was to boil them in a large pot or cauldron, then lay them on a flat board, and beat them with a paddle called a dolly. The metal washboard, which many people associate with pioneer life, wasnt invented until about 1833. Before that, washboards were made entirely of wood, including the carved, ridged washing surface. As late as the Civil War, laundry was often a communal ritual, especially in places near rivers, springs, and other bodies of water, where the washing was done. The First Washing Machines By the mid-1800s, the United States was in the midst of an industrial revolution. As the nation expanded westward and industry grew, urban populations mushroomed and the middle class emerged with money to spare and boundless enthusiasm for labor-saving devices. A number of people can lay claim to inventing some kind of manual washing machine that combined a wooden drum with a metal agitator. Two Americans, James King in 1851 and Hamilton Smith in 1858, filed and received patents for similar devices that historians sometimes cite as the first true modern washers. However, others would improve on the basic technology, including  members of the Shaker communities in Pennsylvania. Expanding on ideas begun in the 1850s, the Shakers built and marketed large wooden washing machines designed to work on a small commercial scale. One of their most popular models was displayed at the Centennial Exposition in Philadelphia in 1876. Fast Facts: Washing Machine Trivia A washing machine invented in France in the early 1800s was called the ventilator. The device consisted of a barrel-shaped metal drum with holes that was turned by hand over a fire.One of the first African-American inventors of note in the 19th century, George T. Sampson, received a patent for a clothes dryer in 1892. His invention  used the heat from a stove to dry clothes.The first electrical clothes dryers appeared in the United States in the years prior to World War I.In 1994, Staber Industries released the System 2000 washing machine, which is the only top-loading, horizontal-axis washer to be manufactured in the United States.The first computer-controlled consumer washer appeared in 1998. Fisher Paykels SmartDrive washing machines used a computer-controlled system to determine load size and to adjust the wash cycle to match.   Electric Machines Thomas Edisons pioneering work in electricity accelerated Americas industrial progress. Until the late 1800s, home washing machines were hand-powered, while commercial machines were driven by steam and belts. That all changed in 1908 with the introduction of the Thor, the first commercial electric washer. The Thor, the invention of Alva J. Fisher, was marketed by the Hurley Machine Company of Chicago. It was a drum-type washing machine with a galvanized tub. Throughout the 20th century, Thor continued to make innovations in washing machine technology. In 2008, the trademark was bought out by Los Angeles-based Appliances International and soon introduced a new line under the Thor name. Even as Thor was changing the commercial laundry business, other companies had their eye on the consumer market, perhaps most notably the Maytag Corporation that got its start in 1893 when F.L. Maytag began manufacturing farm implements in Newton, Iowa. Business was slow in winter, so to add to his line of products, Maytag introduced a wooden-tub washing machine in 1907. Not long after, Maytag decided to devote himself full-time to the washing machine business. The Whirlpool Corporation, another well-known brand, debuted in 1911 as the Upton Machine Co., in St. Joseph, Mich., producing electric motor-driven wringer washers. Sources Marton, Barry. Washing Machine. Encyclopedia.com. Accessed 16 Mar. 2018 Museum staff. The Shaker Improved Washing  Machine. Shaker Museum. 20 July 2016.Staff editors. Clothes Washing Machines. Edison Tech Center. 2014.Telegraph staff. A Timeline of Inventions. Telegraph.co.uk. 6 July 2000.

Monday, February 17, 2020

Human Resources, Competitive Advantg Essay Example | Topics and Well Written Essays - 500 words

Human Resources, Competitive Advantg - Essay Example HR will have to ensure that they are given equal opportunity and they are protected against issues such as sex discrimination. 2. Sexual harassment has been defined as sexual moves that are unasked for by the victim, requests of favors that are sexual in nature in exchange of promotion or threat of firing the employee and physical and verbal actions and movements that are sexual in nature. Sexual harassment that is recognized as Quid Pro Quo occurs when an individual is offered promotion or is threatened to be fired from his/her position if the employee rejects or accepts favors that are sexual in nature. Sexual harassment that is recognized as Hostile environment occurs when people on the same level of the hierarchy conduct activities that are sexual in nature and are unwanted and make the environment difficult for the victim to continue to operate in an efficient manner. 3. When during the procedure of selection and hiring the HR employs a multiple hurdle model, the applicant has to stay successful during different steps of a test and they have to prove to be successful in every step. If they fail to achieve the passing score in a particular test, they are deemed as unfit for the job. If the HR has employed a compensatory model, they will be making their hiring decision based on the overall scores of all the tests. This model is based on the premise that if an applicant performs well on one test and fails to perform well on the other test, the earlier score will compensate for the score of the second test. 4. According to the job characteristic model, there are five characteristics of a particular job. The first characteristic is skill variety, which is defined as the number of skills that are required to perform a particular job; the second is task identity, which is defined as the completion of the job from the starting point to the ending point. The third is task significance which is defined as how

Monday, February 3, 2020

Time Since Death Essay Example | Topics and Well Written Essays - 2000 words

Time Since Death - Essay Example Therefore, the estimation of the time since death is very essential, since it enables the investigators to narrow down their investigation to a given time frame, which makes it easier to investigate the circumstances that surround such deaths and the possible causes (Newberry, Lewis & Walters, 2004:936). Further, the accurate estimation of the time since death is also crucial for enabling the investigators to narrow down to a narrow range of suspects associated with the death, owing to the fact that, when the time since death is known, then it is easy to know the immediate individuals that were associated with the victim, as opposed to when the time since death is unknown (Payne-James, 2003:93). Therefore, this discussion seeks to analyze the various methods that may be used for the estimation of time since death, with a view to critically assessing the merits and demerits of each of these methods. First, the discussion will explain the different methods applicable in estimating the time since death. Secondly, the discussion will tackle the merits associated with each method. Thirdly, the discussion will present the demerits associated with each method. Finally, the discussion will be summed up by a conclusion, which will recap the important points of the discussion, state limitations associated with the discussion and raise the necessary questions, if any. There are various methods that can be applied to estimate the time of death of an individual, depending on the environment where the body is found, the evidence available and the nature of the cause of death (Szelecz, Fournier, Seppey, Amendt & Mitchell, 2014:671). The different methods that can be applied to estimate the time since death include: This is a method applied to estimate time since death, through the measurement of the core temperature of the body, relative to the temperature of the surrounding environment where the body is found, also referred to as the ambient temperature (Warther,

Sunday, January 26, 2020

Service Quality in ICBC

Service Quality in ICBC Abstract The development of computer technology and information network technology has brought massive challenges to financial services organizations. Online banking, which provides financial services to customers via Internet, plays an increasingly important role and still has tremendous potential for development. At the same time, the global and local competition between financial institutions has become more intense. Therefore, as the biggest commercial bank in China, it is very important for the managers of the Industrial and Commercial Bank of China (ICBC) to build a long-term customer relationship. This project has five objectives to achieve: The first objective is to test whether there is a difference between customer expected and perceived service quality in ICBC online banking services. Secondly, the study aims to examine the relationship between customer perceived service quality and customer satisfaction in ICBC online banking services. The third objective is to examine the relationship between customer perceived service quality and customer loyalty in ICBC online banking services. The fourth objective is to examine the relationship between customer satisfaction and customer loyalty in the online banking services of ICBC, investigate the current situation and give some evaluations. Finally, find out how the dealing with customer complaint in ICBC customer service department influences customer loyalty. Based on the objectives, after decides the type of investigation and research approach, five pairs of hypotheses are formulated to test the relationship between variables. The results of this study indicate that there are high positive relationship between customer perceived service quality, customer satisfaction and loyalty. There is also a medium positive relationship between handle customer complaint and customer loyalty. According to these, the ICBC online banking must establish a long term strategy to improve the perceived service quality, satisfying their customer, handling customer complaint promptly in order to achieve more loyal customers. Declaration of Originality I declare that this thesis entitled â€Å"Examining the Service Quality, Customer satisfaction and Loyalty in Online Banking Services of Industrial and Commercial Bank of China† has been composed by myself and has not been presented or accepted in any previous application for a degree. The work, of which this is a record, has been carried out by myself unless otherwise stated and where the work is mine, it reflects personal views and values. All quotations have been distinguished by quotation marks and all sources of information have been acknowledged by means of references including those of the Internet. Chapter 1 Introduction 1.1 Overview In the past twenty years, the pace of change in financial services sector has been dramatic. The development of computer technology and information network technology has introduced a new virtual economy based on the Internet. As the Internet provides new communication channels to banking industry, the number of online banking websites increased rapidly (Aladwani, 2001). Online banking, an important part of the Internet economy, plays an increasingly important role and still has tremendous potential for development. Mols (2000) indicated that the introduction and customers’ adoption of online banking will bring a massive change in the relationship between retailing banks and customers. At the same time, the global and local competition between financial institutions has become more intense. As a result, building long-term customer relationships becomes ever more important as a part of financial institutions’ strategy. How to satisfy customers and gain customer loyalty has become one of the best means of obtaining competitive advantage. Since China’s accession to the WTO, many foreign banks have begun to do business in China. They not only brought advanced management methods and business philosophy, but also made the financial market in China more competitive. As a consequence of this competition, China’s commercial banks lost a large number of high-end customers in a short period of time. Faced with the loss of customers and the future trend of the growth of profit changing from deposits and loans to intermediary business, China’s commercial banks began to recognize the importance of improving customer satisfaction and loyalty and stepped up their efforts to compete with their foreign counterparts (www.financialnews.com.cn). Due to the increasingly competitive marketing environment, enterprises must be customer oriented (Kotler, 1997). With regarding to banking industry, the service quality is considered as the most important competitive weapon (Staford, 1996). Therefore, how to improve service quality and satisfy customer become a very important marketing strategy in banking industry. Service quality has been many researchers’ interest in recent years by the impellent of Parasuraman et al. (1985). There have been many researches identified the key factors impact on the service quality of traditional banks (Jun and Cai, 2001). However, there are few studies on the customer perceived service quality of online banking services (Broderick and Vachirapornpuk, 2002). Customer loyalty even received less attention than service quality and customer satisfaction (Caruana, 2000). The concepts of service quality, customer satisfaction and loyalty are linked together (Caruana, 2000). As illustrated by Caruana (2000:611), â€Å"service quality as an antecedent construct and service loyalty as an outcome variable of customer satisfaction†. Therefore, it is important for banks to know the current performance of their services and understand the relationship between service quality, customer satisfaction and loyalty. In Fecikova’s (2004:57) words: â€Å"Customer satisfaction has become an important issue for commercial and public service organisations.† The standards to judge a company’s win or lose are based on how many customers they can keep. Thus, how to satisfy customers and maintain loyal customers have become important marketing strategies of Chinese online banking industry. However, no matter how well the services are designed and delivered, mistakes will happen. The majority of customers will participate in private word-of-mouth activities regarding their consumptive activities (Day and Landon, 1977). The valence of these word-of-mouth activities may be negative, neutral, or positive. When there is a difference between customer expectation and the actual performance of products or services, the negative feelings will result in complaint behaviour. Therefore, how to handle customer complaints, restore the confidence of customers and reduce the loss of customers has also been an important task to companies in the services process. 1.2 Research Objectives There are some marketing and financial literatures on the services and customer relationship of traditional banks, but few researches are done on the services quality and customer loyalty of online banking. This study presents an analysis of the service quality, customer satisfaction and loyalty of the Industrial and Commercial Bank of China (ICBC), focuses on the relationship between services quality and customer satisfaction and loyalty, and how handle customer complaint influence customer loyalty. This project has five objectives to achieve: The first objective is to test whether there is a difference between customer expected and perceived service quality in ICBC online banking services. Secondly, the study aims to examine the relationship between customer perceived service quality and customer satisfaction in ICBC online banking services. The third objective is to examine the relationship between customer perceived service quality and customer loyalty in ICBC online banking services. The fourth objective is to examine the relationship between customer satisfaction and customer loyalty in the online banking services of ICBC, investigate the current situation and give some evaluations. Finally, this study aims to find out how the dealing with customer complaint in ICBC customer service department influences customer loyalty of ICBC online banking. 1.3 Structure of Project This project is divided into five chapters. Chapter 1 is the overview and introduction of the research. In Chapter 2, the writer introduces the development and history of online banking services and its development in ICBC. After that, the writer reviews the relevant theories of service quality, customer satisfaction and loyalty, and customer complaint, explains how they were measured and the relationship between them, which are mainly based on previous findings. Using these theories, Chapter 3 illustrates the research questions and methodology of this research, the structure of questionnaire was also introduced in this section. Chapter 4 explains the findings of this research, discussing the current situation of ICBC online banking services, examining the relationships between these variables and give some recommendations. In the final Chapter, the writer summarizes the research, discusses the findings and introduces a number of limitations of this study. This section also contains opinions and suggestions on developing the online banking in the future. Chapter 2 Review of the Literature 2.1 Introduction This chapter first introduces the overview of Chinese online banking services and the development of ICBC online banking. Secondly, the writer clarified what the service quality, customer satisfaction, customer loyalty and customer complaint have been covered in the previous study, indicates which factors would affect them and what kind of methods were used to measure them. In this part, the characteristics of online services and customer’s adoption of online banking services are also addressed. Finally, the relationships between these four concepts are reviewed. Bloemer et al. (1999) suggested that although the previous studies indicate that there are obvious relationships between service quality, customer satisfaction and customer loyalty, however, how strength the relationships are still not clear (Bloemer er al., 1999). Therefore, based on the literature review, the writer presents a research model for this study as well. 2.2 Background of Chinese Online Banking Services 2.2.1 Overview Online banking services are broadly defined as the ability to carry out bank transactions electronically, usually via the internet. It is an important part of the Internet economy. All business transactions are done via the banks’ websites (en.wikipedia.org). Online banking refers to several kinds of services through which bank customers can gain information and services such as money transfer, bill payment, short loan, investment, buy insurance and so on, via a page on Internet without leaving their homes or organizations (Sathye, 1999). There are several studies indicated that online banking services are the most profitable products to banks (Robinson, 2000). By eliminating the infrastructure costs associated with branch-based retail banking services. Online banking is able to offer instant service and lower service charges than their competitors. Online banking is the cheapest channel for banks to deliver services (Robinson, 2000; Giglio, 2002). Research shown that the cost of an average online banking transaction is only 10 percents of the cost of a similar average branch transaction (Kolodinsky et al., 2004). Through provide services online, banks can reduce their expenditure on hard ware and staff in branch (Karjaluoto et al., 2003). At the same time, online banking service delivery channel can also help banks to retain current customers who use online banking services from any location. As Internet has become such an efficient and world-wide used communication medium, it has also become a widely used retail channel (Cho, M. and Park, S., 2001). Furthermore, online banking provides banks opportunities to attract more customers from exiting Internet users (Rotchanakitumnuai and Speece, 2003). From the customers view, online banking services are convenient and can saving time compared with traditional retail banking services. Verma et al. (2004) suggested that customers are willing to pay more for online banking services to gain both offline value and online benefit. They can use online banking services when connect to Internet without the limitation of time and location. As illustrated by Bainbridge (2008), Traditional banking was impacted greatly by the commercialization of the Internet in the early 1990s. As the Internet became more generally accessible, traditional banks began to realize its potential to deliver services to their customers while reducing long-term operational costs. Upon realizing this, they began to offer limited services online. In 1995, the first pure online bank, the Security First Network bank was founded in the United States. It provided services such as direct access to account, bill payment and check viewing, which are quite common today (Christopher, 2008). In the following twenty years, online banking services have developed rapidly and have now become a significant part of the business for commercial banks. As in other countries, Chinese commercial banks are undergoing rapid change due to advances in information technology. Eight months after the first online bank founded in the United States, in June 1996, the Bank of China set up websites and started to provide Internet banking services to the community. One year later, China Merchant Bank launched the first fully online banking â€Å"All in one Net†. It became the first fully Internet bank in China (data.chinabyte.com). Subsequently, more and more Chinese domestic banks have set up online banking services to penetrate the market and gain competitive advantage (Li, 2002). In 2000, the Industrial and Commercial Bank of China launched online banking business in 31 cities in China. As the nations largest commercial bank, the opening of its online banking business aroused widespread interest. In 2002, HSBC launched its online banking services in China (data.chinabyte.com). The number of costumers and the trading volume of online banking have increased rapidly. At the end of 2007, the trading volume of corporate online banking reached 245.8 trillion RMB, which increased 163.1% compared to 2006. In the total transaction volume, corporate online banking accounts for 93.6% which is 230 trillion RMB. However, the growth of Personal Online banking was even faster in recent years. The trading volume reached 15.8 trillion RMB at the end of 2007 which is almost four times of 2006’s 4.1 trillion RMB. The number of business customers reached 0.84 million and individual customers reached 65 million at the end of 2006 (iresearch.com.cn). At the same time, the range of services provided by online banking has also increased. Before 2000, some of the banks only provided information services. Now they provide services such as enquiry, investment advice, money transfers, buying and selling of securities, online payments and, in some banks, small loans, housing mortgage loans and other credit facilities. As the 21st century is a customer-oriented century, how to create and maintain customer has became an important part of marketing strategy of banking industry. As information technology advanced and communication channels diversified, customers can use a variety channels to acquire more complete information and choices, to achieve their own best interests. As illustrated by, customer’s role in consumer economy has changed from the recipient to products or services to the decision maker. Most banks also aware that customers are becoming a dominant position, however, how to use information technology and limited sources to achieve the best and most efficient service quality to satisfy customers, gain loyalty customers, ensure the source of profit, these have became the focus of the operation of Chinese banks. 2.2.2 Introduction of Industrial and Commercial Bank of China As the largest one of four big stated-owned commercial banks which dominate the financial markets in China. The ICBC is the leader in online banking services and is constantly introducing advanced online banking products and services to the public. The following figure illustrates its repaid growth in online banking. Figure 2.1 ICBC Online Banking Trading Volume We can see form the figure above, in 2000, ICBCs online banking trading volume amounted only RMB 2.03 trillion, in 2002 this number grew to RMB 8.77 trillion which is almost 4 times of 2000. In the following five years, the ICBC online banking trading volume kept a rapid growth rate. In 2005, it went beyond RMB 46 trillion, growing 23 times compared to that in 2000. By the end of 2007, ICBC online trading volume jumped to RMB 102.88 trillion, which is more than 50 times of 2000. At the same time, the customers of ICBC online banking grew rapidly. At the end of 2007, ICBC Online banking has had 980,000 business customers and 39.08 million individual customers (icbc.com.cn). As illustrated in figure 2, the individual customers of ICBC online banking kept an continued rapid growth from 0.2 million in 2000 to 48.5 million in June of 2008. Currently, ICBC online banking provides a variety of services; customers can transfer money, pay bills, buy stocks or bonds, change foreign currency and so on. It has been very successful and has won various awards in China. It is also widely recognized and respected in the international banking sector. In every year from 2003 to 2006, ICBC was granted the â€Å"Best Personal Internet Bank of China† award by Global Finance. All these have established ICBC as a leader in e-banking in China and have put it among the top financial players in the international arena (icbc.com.cn). 2.3 Introduction to Service 2.3.1 Definition of Service According to Kotler and Keller (2006:374), â€Å"services are intangible, inseparable, variable and perishable products†. Therefore, services require more quality control than products. Financial services are services directed specifically at people’s money or wealth, they are concern with organizations, individuals and their finances (Ennew and Waite, 2007). Nowadays there are a whole range of finance services, such as banking services, credit cards, insurance, foreign exchange, stock and bonds trading and so on. 2.3.2 Characteristics of Service In the earlier marketing literature, Gummesson (1987) suggested that â€Å"services are something that can be bought and sole but which you cannot drop on your foot.† Basically, services are process or experiences (Bateson, 1977; Bowen and Schneider, 1988; Parasuraman et al., 1985). We cannot own a bank account as we own a car, but we have the right to use the bank account doing various financial transactions on our behalf by banks. According to Kotler and Keller (2006), services have for distinctive characteristics which are intangibility, inseparability, variability and perishability. Most services are intangible (Beteson, 1977). They cannot be counted, measured and verified before sale to assure quality. Thus the company may find it difficult to understand the consumers’ evaluation of service quality (Zenthaml, 1981). Ennew and Waite (2007) suggested that services are heterogeneity because service performance different from customer to customer. The performance of services may be totally different from the customer’s perception. Those characters of services indicate that quality of services is more difficult to evaluate than products. Although these are widely used in services marketing, many researchers have different thoughts. Loverloch and Gummesson (2004) argue that this framework has weaknesses, such as intangibility which is ambiguous, they suggested that many services also involve some tangible elements and outcomes. Vargo and Lush (2004) also highlight the inability of this framework to distinguish between goods and services. 2.4 Introduction to Service Quality 2.4.1 Definition of Service Quality Marketing literature has provided many definitions of service quality. Before 1980’s, most research of quality focused on how to define and measure the quality of tangible products. As the service industry developed vigorously, more and more scholars did lots of exploration and study about service quality. However, due to the characteristics of intangible, heterogeneous, perishable and indivisibility, service is hard to define, measure and control (Crosby, 1979). According to the American Society for Quality (Miller, C., 1993), â€Å"quality is the totality of features and characteristics of a product or service that bear its ability to satisfy stated or implied needs†. Levitt (1972) suggested that services quality refers to the results of services can meet the standards set by the customers. Sasser and Olsen (1978) defined services quality from materials, equipment and personnel. This classification suggests that service quality not only including the final results, but also including the provision of services. Gronoroos (1982) firstly proposed the concept of perceived service quality, he suggested that service quality generated from the comparison between expected service quality and the experienced service quality. According to Lewis and Boom (1983), service quality is the consistency of the transfer of service and expectations of service. Customer’s perceptions of quality usually come from their comparison between expected and perceived quality. The result of this comparison is, when the perceived quality is higher than expected quality, customer will get good quality of service or satisfaction with it (Parasuraman, et. al, 1985). Six years later, they pointed out that service quality is a psychological assessment that is measured by customers according to the gap between the expectation and actual service quality (Parasuraman, et. al, 1991). However, Stewart, Hope and Muhlemann (1998) suggested that service quality should be distanced by who provide the service and how they provide it. The former is evaluated after the service, while the latter is evaluated in the process of deliver service. Sarsser et al. (1998) argued that service quality should be defined through three factors which are materials, equipment and person. They suggested service quality not only include the results, but also include the provision of services. Service level and service quality are similar, service level can be divided into expected service level and perceived service level (Sarsser et al., 1998). In recent years, the definition of service quality improved towards customer factor. Harrison (2000) described that service quality is basically concerned with meeting customer’s need and requirements and how well the service level delivered meets customer expectations. Zeithaml and Bitner (2000) argue that there are two levels of customer expectations, desired service and adequate service. The former is defined as the â€Å"wish for† level of service performance, while the latter is defined as the basic service expectations. According to Kim et al. (1998), financial institutions always provide generally undifferentiated services to customer. Therefore, service quality becomes the most important factor. 2.4.2 Dimensions of Service Quality Marketing literature provide many views of the measurement dimensions of services quality. Sasser et al. (1978) suggested that there are three different dimensions of service performance: levels of material, facilities, and personnel. Gronroos (1982) divided service quality into two types: technical quality and functional quality. The former refers to what customers are actually receiving from the service , the latter refers to the process in which the service is delivered. Lehtinen and Lehtinen (1982) argued that service quality has three dimensions physical quality, such as equipment; corporate quality, such as company’s image; interactive quality, which means the interaction 74bb1v8140customers. Parasuraman et al (1985) suggested there are ten dimensions of service quality, which are reliability, responsiveness, competence, access, courtesy, communication, credibility, security, understanding the customer and tangibles. After further study, they improved these to five dimensions: reliability, responsiveness, empathy, assurances, tangibles (Parasuraman et al., 1988). Figure 2.3 illustrates the structure of their finding. Source: Parasuraman et al., (1985,1988) Brady and Cronin (2001) presented a service quality model of three dimensions: interaction quality, physical environment quality and outcome quality. Interaction quality refers to the interaction between customer and employee in the process of service delivery. It is impacted by attitude, behavior and expertise. Physical environment refers to customer’s evaluation of physical facilities or building design. Outcome quality indicates the result of services (Brady and Cronin, 2001). 2.4.3 Importance of Service Quality With the development of world economy and the pace of globalisation, most markets have been very competitive, in order to survive, companies need to provide good quality services to satisfy and retain loyalty customers (Fecikova, 2004). According to Broderick and Vachirapornpuk (2002), not only the technology changes overtime, customer expectation and perception of online services also changes continuously. Therefore, service quality will become a very important issue to online banks. Nowadays, as the process of globalization has made the market competition in financial industry more and more intense. Customers have been considered as the most importance to service industry (MacDonald et al, 2000). At the same time, customers’ expectations of service quality are constantly increase, while their tolerance of poor services is constantly decline (Smith and Lewis, 1989). Therefore, it is increasingly difficult for the company to success in the competitive market. Only the company which provide better services than others can gain competitive advantage in the market and gain more customers (Gronroos, 1990). Easingwood and Storey (1993) suggested that service quality is the most important factor for the success of financial industry. Therefore, providing high quality services to customers is important for a bank to success and survival in today’s competitive market (Wang et al., 2003). 2.4.4 Measuring Service Quality As service quality directly relates with customer satisfaction, more and more company concern measuring service quality an important task. According to Baggs and Kleiner (1999:36), â€Å"The measurement of customer service is the most important variable that a company has to manage. Customer service includes the overall picture that an organisation presents to the public.† Due to the characteristics of intangible, heterogeneous, perishable and indivisibility, service is hard to measure and control (Crosby, 1979). Gronoroos (1984) suggested that service quality should be measured by compare the customer perception and expectation of services. However, most of service quality studies have been focused on the development of instruments to measure service quality directly. Cronin Taylor (1992) argue and change this method to a comparison of performance with ideal standards, or from performance perceptions only. Their performance is mostly based on employees. Customers’ evaluation of service quality is influenced by their interactions with the employees. Recently, most researchers agree that services comprise of an outcome, which is an achievement of some end by the customer, and a process, which is the interaction customer-service provider (Blanchard Galloway 1994). Recent research suggested that to measure service quality, not only the performance of service should be measured, the process of the service delivery should be considered as well. To check the influences for service process to their perceptions; Rust and Oliver (1994) presented the three component model to indicate the influence of service process to service quality. From the figure 2.4, it clearly be seen that there are three factors deciding the perceived service quality, they are service product, service delivery and service environment. This theory support the importance of service delivery, for actual outcome quality only one of the three factors. SERVQUAL Model SERVQUAL model is the most widely used method to measure service quality both in academic research and business analysis. Parasuraman et. al (1985) formulated a service quality model which highlighted the requirements for deliver high service quality. The model identifies five gaps that may cause unsuccessful services delivery. There are five gaps in this model. Gap 1 is the gap between consumer expectation and management perception. Gap 2 is the gap between management perception and service quality specification. Gap 3 is the gap between service quality specification and service delivery. Gap 4 is the gap between service delivery and external communication. Gap 5 is the gap between perceived service and expected service. Source: Parasuraman et al. (1985:44). Based on this research, Parasuraman et. al (1985) identify ten factors which determine the services quality. These determinants were: Tangibles Reliability Responsiveness Competency Courtesy Communication Credibility Security Access Understanding the customer Parasuraman et al. (1988) furthered the service delivery process and established a SERVOQUAL service quality analytical framework which includes five factors: Tangibles, Reliability, Responsiveness, Assurance, and Empathy(Zeithaml et al, 1990). Tangibles. All physical elements of the provision of service by banks. It includes the building, decoration, equipment, personnel, publications, visible materials, etc. Reliability. He extent to which repeated use of the product or service satisfies customers requirements of it. It creates a level of trust by the customer in the services and products provided by banks and it directly affects customer perceptions of brand, economic strength, the levels of professionalism of staff and the quality of products. Responsiveness. The speed the company responds to the requirements of customer. Typically, this is a function of the willingness of bank staff to provide the necessary services when requested by customers. It not only embodies the attitude of a bank’s service and work efficiency, but also demonstrates the difference in quality compared with the inter-bank service. Assurance. This is the customers feeling that bank staff are fully capable of dealing with problems in the course of their work. Empathy. This is a measure of the extent to which the supplier identifies the customers problems as also being their own problems and the willingness with which they take those problems on board for resolution. Typically it would include providing customers with personalized product portfolios in line with their personal needs and aspirations. Based on these five factors, they developed a 22 items scale to measure service quality. The following table illustrates the details. ries. Carman (1990) suggested adding certain dimensions which are differentially important in different industry. Cronin and Taylor (1992) argued that SERVQUAL model was not appropriate in their study of banking and fast food industries. Another criticism i Service Quality in ICBC Service Quality in ICBC Abstract The development of computer technology and information network technology has brought massive challenges to financial services organizations. Online banking, which provides financial services to customers via Internet, plays an increasingly important role and still has tremendous potential for development. At the same time, the global and local competition between financial institutions has become more intense. Therefore, as the biggest commercial bank in China, it is very important for the managers of the Industrial and Commercial Bank of China (ICBC) to build a long-term customer relationship. This project has five objectives to achieve: The first objective is to test whether there is a difference between customer expected and perceived service quality in ICBC online banking services. Secondly, the study aims to examine the relationship between customer perceived service quality and customer satisfaction in ICBC online banking services. The third objective is to examine the relationship between customer perceived service quality and customer loyalty in ICBC online banking services. The fourth objective is to examine the relationship between customer satisfaction and customer loyalty in the online banking services of ICBC, investigate the current situation and give some evaluations. Finally, find out how the dealing with customer complaint in ICBC customer service department influences customer loyalty. Based on the objectives, after decides the type of investigation and research approach, five pairs of hypotheses are formulated to test the relationship between variables. The results of this study indicate that there are high positive relationship between customer perceived service quality, customer satisfaction and loyalty. There is also a medium positive relationship between handle customer complaint and customer loyalty. According to these, the ICBC online banking must establish a long term strategy to improve the perceived service quality, satisfying their customer, handling customer complaint promptly in order to achieve more loyal customers. Declaration of Originality I declare that this thesis entitled â€Å"Examining the Service Quality, Customer satisfaction and Loyalty in Online Banking Services of Industrial and Commercial Bank of China† has been composed by myself and has not been presented or accepted in any previous application for a degree. The work, of which this is a record, has been carried out by myself unless otherwise stated and where the work is mine, it reflects personal views and values. All quotations have been distinguished by quotation marks and all sources of information have been acknowledged by means of references including those of the Internet. Chapter 1 Introduction 1.1 Overview In the past twenty years, the pace of change in financial services sector has been dramatic. The development of computer technology and information network technology has introduced a new virtual economy based on the Internet. As the Internet provides new communication channels to banking industry, the number of online banking websites increased rapidly (Aladwani, 2001). Online banking, an important part of the Internet economy, plays an increasingly important role and still has tremendous potential for development. Mols (2000) indicated that the introduction and customers’ adoption of online banking will bring a massive change in the relationship between retailing banks and customers. At the same time, the global and local competition between financial institutions has become more intense. As a result, building long-term customer relationships becomes ever more important as a part of financial institutions’ strategy. How to satisfy customers and gain customer loyalty has become one of the best means of obtaining competitive advantage. Since China’s accession to the WTO, many foreign banks have begun to do business in China. They not only brought advanced management methods and business philosophy, but also made the financial market in China more competitive. As a consequence of this competition, China’s commercial banks lost a large number of high-end customers in a short period of time. Faced with the loss of customers and the future trend of the growth of profit changing from deposits and loans to intermediary business, China’s commercial banks began to recognize the importance of improving customer satisfaction and loyalty and stepped up their efforts to compete with their foreign counterparts (www.financialnews.com.cn). Due to the increasingly competitive marketing environment, enterprises must be customer oriented (Kotler, 1997). With regarding to banking industry, the service quality is considered as the most important competitive weapon (Staford, 1996). Therefore, how to improve service quality and satisfy customer become a very important marketing strategy in banking industry. Service quality has been many researchers’ interest in recent years by the impellent of Parasuraman et al. (1985). There have been many researches identified the key factors impact on the service quality of traditional banks (Jun and Cai, 2001). However, there are few studies on the customer perceived service quality of online banking services (Broderick and Vachirapornpuk, 2002). Customer loyalty even received less attention than service quality and customer satisfaction (Caruana, 2000). The concepts of service quality, customer satisfaction and loyalty are linked together (Caruana, 2000). As illustrated by Caruana (2000:611), â€Å"service quality as an antecedent construct and service loyalty as an outcome variable of customer satisfaction†. Therefore, it is important for banks to know the current performance of their services and understand the relationship between service quality, customer satisfaction and loyalty. In Fecikova’s (2004:57) words: â€Å"Customer satisfaction has become an important issue for commercial and public service organisations.† The standards to judge a company’s win or lose are based on how many customers they can keep. Thus, how to satisfy customers and maintain loyal customers have become important marketing strategies of Chinese online banking industry. However, no matter how well the services are designed and delivered, mistakes will happen. The majority of customers will participate in private word-of-mouth activities regarding their consumptive activities (Day and Landon, 1977). The valence of these word-of-mouth activities may be negative, neutral, or positive. When there is a difference between customer expectation and the actual performance of products or services, the negative feelings will result in complaint behaviour. Therefore, how to handle customer complaints, restore the confidence of customers and reduce the loss of customers has also been an important task to companies in the services process. 1.2 Research Objectives There are some marketing and financial literatures on the services and customer relationship of traditional banks, but few researches are done on the services quality and customer loyalty of online banking. This study presents an analysis of the service quality, customer satisfaction and loyalty of the Industrial and Commercial Bank of China (ICBC), focuses on the relationship between services quality and customer satisfaction and loyalty, and how handle customer complaint influence customer loyalty. This project has five objectives to achieve: The first objective is to test whether there is a difference between customer expected and perceived service quality in ICBC online banking services. Secondly, the study aims to examine the relationship between customer perceived service quality and customer satisfaction in ICBC online banking services. The third objective is to examine the relationship between customer perceived service quality and customer loyalty in ICBC online banking services. The fourth objective is to examine the relationship between customer satisfaction and customer loyalty in the online banking services of ICBC, investigate the current situation and give some evaluations. Finally, this study aims to find out how the dealing with customer complaint in ICBC customer service department influences customer loyalty of ICBC online banking. 1.3 Structure of Project This project is divided into five chapters. Chapter 1 is the overview and introduction of the research. In Chapter 2, the writer introduces the development and history of online banking services and its development in ICBC. After that, the writer reviews the relevant theories of service quality, customer satisfaction and loyalty, and customer complaint, explains how they were measured and the relationship between them, which are mainly based on previous findings. Using these theories, Chapter 3 illustrates the research questions and methodology of this research, the structure of questionnaire was also introduced in this section. Chapter 4 explains the findings of this research, discussing the current situation of ICBC online banking services, examining the relationships between these variables and give some recommendations. In the final Chapter, the writer summarizes the research, discusses the findings and introduces a number of limitations of this study. This section also contains opinions and suggestions on developing the online banking in the future. Chapter 2 Review of the Literature 2.1 Introduction This chapter first introduces the overview of Chinese online banking services and the development of ICBC online banking. Secondly, the writer clarified what the service quality, customer satisfaction, customer loyalty and customer complaint have been covered in the previous study, indicates which factors would affect them and what kind of methods were used to measure them. In this part, the characteristics of online services and customer’s adoption of online banking services are also addressed. Finally, the relationships between these four concepts are reviewed. Bloemer et al. (1999) suggested that although the previous studies indicate that there are obvious relationships between service quality, customer satisfaction and customer loyalty, however, how strength the relationships are still not clear (Bloemer er al., 1999). Therefore, based on the literature review, the writer presents a research model for this study as well. 2.2 Background of Chinese Online Banking Services 2.2.1 Overview Online banking services are broadly defined as the ability to carry out bank transactions electronically, usually via the internet. It is an important part of the Internet economy. All business transactions are done via the banks’ websites (en.wikipedia.org). Online banking refers to several kinds of services through which bank customers can gain information and services such as money transfer, bill payment, short loan, investment, buy insurance and so on, via a page on Internet without leaving their homes or organizations (Sathye, 1999). There are several studies indicated that online banking services are the most profitable products to banks (Robinson, 2000). By eliminating the infrastructure costs associated with branch-based retail banking services. Online banking is able to offer instant service and lower service charges than their competitors. Online banking is the cheapest channel for banks to deliver services (Robinson, 2000; Giglio, 2002). Research shown that the cost of an average online banking transaction is only 10 percents of the cost of a similar average branch transaction (Kolodinsky et al., 2004). Through provide services online, banks can reduce their expenditure on hard ware and staff in branch (Karjaluoto et al., 2003). At the same time, online banking service delivery channel can also help banks to retain current customers who use online banking services from any location. As Internet has become such an efficient and world-wide used communication medium, it has also become a widely used retail channel (Cho, M. and Park, S., 2001). Furthermore, online banking provides banks opportunities to attract more customers from exiting Internet users (Rotchanakitumnuai and Speece, 2003). From the customers view, online banking services are convenient and can saving time compared with traditional retail banking services. Verma et al. (2004) suggested that customers are willing to pay more for online banking services to gain both offline value and online benefit. They can use online banking services when connect to Internet without the limitation of time and location. As illustrated by Bainbridge (2008), Traditional banking was impacted greatly by the commercialization of the Internet in the early 1990s. As the Internet became more generally accessible, traditional banks began to realize its potential to deliver services to their customers while reducing long-term operational costs. Upon realizing this, they began to offer limited services online. In 1995, the first pure online bank, the Security First Network bank was founded in the United States. It provided services such as direct access to account, bill payment and check viewing, which are quite common today (Christopher, 2008). In the following twenty years, online banking services have developed rapidly and have now become a significant part of the business for commercial banks. As in other countries, Chinese commercial banks are undergoing rapid change due to advances in information technology. Eight months after the first online bank founded in the United States, in June 1996, the Bank of China set up websites and started to provide Internet banking services to the community. One year later, China Merchant Bank launched the first fully online banking â€Å"All in one Net†. It became the first fully Internet bank in China (data.chinabyte.com). Subsequently, more and more Chinese domestic banks have set up online banking services to penetrate the market and gain competitive advantage (Li, 2002). In 2000, the Industrial and Commercial Bank of China launched online banking business in 31 cities in China. As the nations largest commercial bank, the opening of its online banking business aroused widespread interest. In 2002, HSBC launched its online banking services in China (data.chinabyte.com). The number of costumers and the trading volume of online banking have increased rapidly. At the end of 2007, the trading volume of corporate online banking reached 245.8 trillion RMB, which increased 163.1% compared to 2006. In the total transaction volume, corporate online banking accounts for 93.6% which is 230 trillion RMB. However, the growth of Personal Online banking was even faster in recent years. The trading volume reached 15.8 trillion RMB at the end of 2007 which is almost four times of 2006’s 4.1 trillion RMB. The number of business customers reached 0.84 million and individual customers reached 65 million at the end of 2006 (iresearch.com.cn). At the same time, the range of services provided by online banking has also increased. Before 2000, some of the banks only provided information services. Now they provide services such as enquiry, investment advice, money transfers, buying and selling of securities, online payments and, in some banks, small loans, housing mortgage loans and other credit facilities. As the 21st century is a customer-oriented century, how to create and maintain customer has became an important part of marketing strategy of banking industry. As information technology advanced and communication channels diversified, customers can use a variety channels to acquire more complete information and choices, to achieve their own best interests. As illustrated by, customer’s role in consumer economy has changed from the recipient to products or services to the decision maker. Most banks also aware that customers are becoming a dominant position, however, how to use information technology and limited sources to achieve the best and most efficient service quality to satisfy customers, gain loyalty customers, ensure the source of profit, these have became the focus of the operation of Chinese banks. 2.2.2 Introduction of Industrial and Commercial Bank of China As the largest one of four big stated-owned commercial banks which dominate the financial markets in China. The ICBC is the leader in online banking services and is constantly introducing advanced online banking products and services to the public. The following figure illustrates its repaid growth in online banking. Figure 2.1 ICBC Online Banking Trading Volume We can see form the figure above, in 2000, ICBCs online banking trading volume amounted only RMB 2.03 trillion, in 2002 this number grew to RMB 8.77 trillion which is almost 4 times of 2000. In the following five years, the ICBC online banking trading volume kept a rapid growth rate. In 2005, it went beyond RMB 46 trillion, growing 23 times compared to that in 2000. By the end of 2007, ICBC online trading volume jumped to RMB 102.88 trillion, which is more than 50 times of 2000. At the same time, the customers of ICBC online banking grew rapidly. At the end of 2007, ICBC Online banking has had 980,000 business customers and 39.08 million individual customers (icbc.com.cn). As illustrated in figure 2, the individual customers of ICBC online banking kept an continued rapid growth from 0.2 million in 2000 to 48.5 million in June of 2008. Currently, ICBC online banking provides a variety of services; customers can transfer money, pay bills, buy stocks or bonds, change foreign currency and so on. It has been very successful and has won various awards in China. It is also widely recognized and respected in the international banking sector. In every year from 2003 to 2006, ICBC was granted the â€Å"Best Personal Internet Bank of China† award by Global Finance. All these have established ICBC as a leader in e-banking in China and have put it among the top financial players in the international arena (icbc.com.cn). 2.3 Introduction to Service 2.3.1 Definition of Service According to Kotler and Keller (2006:374), â€Å"services are intangible, inseparable, variable and perishable products†. Therefore, services require more quality control than products. Financial services are services directed specifically at people’s money or wealth, they are concern with organizations, individuals and their finances (Ennew and Waite, 2007). Nowadays there are a whole range of finance services, such as banking services, credit cards, insurance, foreign exchange, stock and bonds trading and so on. 2.3.2 Characteristics of Service In the earlier marketing literature, Gummesson (1987) suggested that â€Å"services are something that can be bought and sole but which you cannot drop on your foot.† Basically, services are process or experiences (Bateson, 1977; Bowen and Schneider, 1988; Parasuraman et al., 1985). We cannot own a bank account as we own a car, but we have the right to use the bank account doing various financial transactions on our behalf by banks. According to Kotler and Keller (2006), services have for distinctive characteristics which are intangibility, inseparability, variability and perishability. Most services are intangible (Beteson, 1977). They cannot be counted, measured and verified before sale to assure quality. Thus the company may find it difficult to understand the consumers’ evaluation of service quality (Zenthaml, 1981). Ennew and Waite (2007) suggested that services are heterogeneity because service performance different from customer to customer. The performance of services may be totally different from the customer’s perception. Those characters of services indicate that quality of services is more difficult to evaluate than products. Although these are widely used in services marketing, many researchers have different thoughts. Loverloch and Gummesson (2004) argue that this framework has weaknesses, such as intangibility which is ambiguous, they suggested that many services also involve some tangible elements and outcomes. Vargo and Lush (2004) also highlight the inability of this framework to distinguish between goods and services. 2.4 Introduction to Service Quality 2.4.1 Definition of Service Quality Marketing literature has provided many definitions of service quality. Before 1980’s, most research of quality focused on how to define and measure the quality of tangible products. As the service industry developed vigorously, more and more scholars did lots of exploration and study about service quality. However, due to the characteristics of intangible, heterogeneous, perishable and indivisibility, service is hard to define, measure and control (Crosby, 1979). According to the American Society for Quality (Miller, C., 1993), â€Å"quality is the totality of features and characteristics of a product or service that bear its ability to satisfy stated or implied needs†. Levitt (1972) suggested that services quality refers to the results of services can meet the standards set by the customers. Sasser and Olsen (1978) defined services quality from materials, equipment and personnel. This classification suggests that service quality not only including the final results, but also including the provision of services. Gronoroos (1982) firstly proposed the concept of perceived service quality, he suggested that service quality generated from the comparison between expected service quality and the experienced service quality. According to Lewis and Boom (1983), service quality is the consistency of the transfer of service and expectations of service. Customer’s perceptions of quality usually come from their comparison between expected and perceived quality. The result of this comparison is, when the perceived quality is higher than expected quality, customer will get good quality of service or satisfaction with it (Parasuraman, et. al, 1985). Six years later, they pointed out that service quality is a psychological assessment that is measured by customers according to the gap between the expectation and actual service quality (Parasuraman, et. al, 1991). However, Stewart, Hope and Muhlemann (1998) suggested that service quality should be distanced by who provide the service and how they provide it. The former is evaluated after the service, while the latter is evaluated in the process of deliver service. Sarsser et al. (1998) argued that service quality should be defined through three factors which are materials, equipment and person. They suggested service quality not only include the results, but also include the provision of services. Service level and service quality are similar, service level can be divided into expected service level and perceived service level (Sarsser et al., 1998). In recent years, the definition of service quality improved towards customer factor. Harrison (2000) described that service quality is basically concerned with meeting customer’s need and requirements and how well the service level delivered meets customer expectations. Zeithaml and Bitner (2000) argue that there are two levels of customer expectations, desired service and adequate service. The former is defined as the â€Å"wish for† level of service performance, while the latter is defined as the basic service expectations. According to Kim et al. (1998), financial institutions always provide generally undifferentiated services to customer. Therefore, service quality becomes the most important factor. 2.4.2 Dimensions of Service Quality Marketing literature provide many views of the measurement dimensions of services quality. Sasser et al. (1978) suggested that there are three different dimensions of service performance: levels of material, facilities, and personnel. Gronroos (1982) divided service quality into two types: technical quality and functional quality. The former refers to what customers are actually receiving from the service , the latter refers to the process in which the service is delivered. Lehtinen and Lehtinen (1982) argued that service quality has three dimensions physical quality, such as equipment; corporate quality, such as company’s image; interactive quality, which means the interaction 74bb1v8140customers. Parasuraman et al (1985) suggested there are ten dimensions of service quality, which are reliability, responsiveness, competence, access, courtesy, communication, credibility, security, understanding the customer and tangibles. After further study, they improved these to five dimensions: reliability, responsiveness, empathy, assurances, tangibles (Parasuraman et al., 1988). Figure 2.3 illustrates the structure of their finding. Source: Parasuraman et al., (1985,1988) Brady and Cronin (2001) presented a service quality model of three dimensions: interaction quality, physical environment quality and outcome quality. Interaction quality refers to the interaction between customer and employee in the process of service delivery. It is impacted by attitude, behavior and expertise. Physical environment refers to customer’s evaluation of physical facilities or building design. Outcome quality indicates the result of services (Brady and Cronin, 2001). 2.4.3 Importance of Service Quality With the development of world economy and the pace of globalisation, most markets have been very competitive, in order to survive, companies need to provide good quality services to satisfy and retain loyalty customers (Fecikova, 2004). According to Broderick and Vachirapornpuk (2002), not only the technology changes overtime, customer expectation and perception of online services also changes continuously. Therefore, service quality will become a very important issue to online banks. Nowadays, as the process of globalization has made the market competition in financial industry more and more intense. Customers have been considered as the most importance to service industry (MacDonald et al, 2000). At the same time, customers’ expectations of service quality are constantly increase, while their tolerance of poor services is constantly decline (Smith and Lewis, 1989). Therefore, it is increasingly difficult for the company to success in the competitive market. Only the company which provide better services than others can gain competitive advantage in the market and gain more customers (Gronroos, 1990). Easingwood and Storey (1993) suggested that service quality is the most important factor for the success of financial industry. Therefore, providing high quality services to customers is important for a bank to success and survival in today’s competitive market (Wang et al., 2003). 2.4.4 Measuring Service Quality As service quality directly relates with customer satisfaction, more and more company concern measuring service quality an important task. According to Baggs and Kleiner (1999:36), â€Å"The measurement of customer service is the most important variable that a company has to manage. Customer service includes the overall picture that an organisation presents to the public.† Due to the characteristics of intangible, heterogeneous, perishable and indivisibility, service is hard to measure and control (Crosby, 1979). Gronoroos (1984) suggested that service quality should be measured by compare the customer perception and expectation of services. However, most of service quality studies have been focused on the development of instruments to measure service quality directly. Cronin Taylor (1992) argue and change this method to a comparison of performance with ideal standards, or from performance perceptions only. Their performance is mostly based on employees. Customers’ evaluation of service quality is influenced by their interactions with the employees. Recently, most researchers agree that services comprise of an outcome, which is an achievement of some end by the customer, and a process, which is the interaction customer-service provider (Blanchard Galloway 1994). Recent research suggested that to measure service quality, not only the performance of service should be measured, the process of the service delivery should be considered as well. To check the influences for service process to their perceptions; Rust and Oliver (1994) presented the three component model to indicate the influence of service process to service quality. From the figure 2.4, it clearly be seen that there are three factors deciding the perceived service quality, they are service product, service delivery and service environment. This theory support the importance of service delivery, for actual outcome quality only one of the three factors. SERVQUAL Model SERVQUAL model is the most widely used method to measure service quality both in academic research and business analysis. Parasuraman et. al (1985) formulated a service quality model which highlighted the requirements for deliver high service quality. The model identifies five gaps that may cause unsuccessful services delivery. There are five gaps in this model. Gap 1 is the gap between consumer expectation and management perception. Gap 2 is the gap between management perception and service quality specification. Gap 3 is the gap between service quality specification and service delivery. Gap 4 is the gap between service delivery and external communication. Gap 5 is the gap between perceived service and expected service. Source: Parasuraman et al. (1985:44). Based on this research, Parasuraman et. al (1985) identify ten factors which determine the services quality. These determinants were: Tangibles Reliability Responsiveness Competency Courtesy Communication Credibility Security Access Understanding the customer Parasuraman et al. (1988) furthered the service delivery process and established a SERVOQUAL service quality analytical framework which includes five factors: Tangibles, Reliability, Responsiveness, Assurance, and Empathy(Zeithaml et al, 1990). Tangibles. All physical elements of the provision of service by banks. It includes the building, decoration, equipment, personnel, publications, visible materials, etc. Reliability. He extent to which repeated use of the product or service satisfies customers requirements of it. It creates a level of trust by the customer in the services and products provided by banks and it directly affects customer perceptions of brand, economic strength, the levels of professionalism of staff and the quality of products. Responsiveness. The speed the company responds to the requirements of customer. Typically, this is a function of the willingness of bank staff to provide the necessary services when requested by customers. It not only embodies the attitude of a bank’s service and work efficiency, but also demonstrates the difference in quality compared with the inter-bank service. Assurance. This is the customers feeling that bank staff are fully capable of dealing with problems in the course of their work. Empathy. This is a measure of the extent to which the supplier identifies the customers problems as also being their own problems and the willingness with which they take those problems on board for resolution. Typically it would include providing customers with personalized product portfolios in line with their personal needs and aspirations. Based on these five factors, they developed a 22 items scale to measure service quality. The following table illustrates the details. ries. Carman (1990) suggested adding certain dimensions which are differentially important in different industry. Cronin and Taylor (1992) argued that SERVQUAL model was not appropriate in their study of banking and fast food industries. Another criticism i