...countries with approximately 50,000 employees. BAT is committed to providing consumers with pleasure through excellent products, and to demonstrating that they are meeting their commercial goals in ways that are consistent with reasonable societal expectations of a responsible tobacco group in the 21st century. BAT is designed to deliver their vision and build shareholder value. It is based on growth, funded by productivity and delivered by a winning organization that acts responsibly at all times. History Born international O n 29 September 1902 the UK’s Imperial Tobacco Company and the American Tobacco Company of the United States form a joint venture, the British American Tobacco Company, in a bid to end an intense trade war. Under the agreement, the two companies will not trade in each other’s domestic markets and acquire the right to use each other’s brands and trade marks in their own territory. Imperial Tobacco's and American Tobacco’s businesses outside the ‘home’ markets of the UK and US are transferred to British American Tobacco, giving the new company operations in...
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...States only intervenes when our nations interests is concerned, and only brings negative reactions which severely undermines our effectiveness and especially our international credibility.“ American leadership must be commensurate with U.S. interests and the nature of the challenges facing the county. The United States should not take the lead on every issue or assume that every problem in the world demands a U.S. response. In the majority of cases, the United States should “lead from behind” or from the side, or sitting in front but rarely by itself”. (Foreign Affairs, Zenko & Cohen, Vol. 91 No. 2.) Universal human rights are often expressed and guaranteed by law, in the legal forms of treaties, customary international law, general principles and other sources of international law. International human rights law shows the obligations of governments to act in a certain way, or to refrain from specific acts, in order to show and protect human rights and basic fundamental freedoms of individuals or groups. Human rights are the cornerstone of international human rights laws. This principle, as first emphasized in the Universal...
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...Tax Law and Accounting University of Phoenix/ACCT 483 July 20, 2009 Tax Law and Accounting The history and time line of federal, state, and local tax systems within the United States follows events in history that have shaped the current tax laws of today. Today the law is almost inconceivable with so many interpretations and loopholes. In today’s business world not only are companies governed by federal income tax laws, but also accounting guideline established by the national framework of generally accepted accounting principles (GAAP). Due to the complexity of the guidelines and tax laws, many questions arise with regard to the interpretations. Taxpayers may ask are the practices used to reduce taxes, tax avoidance, or tax evasion. History of Income Tax Income taxes can be traced through history, in colonial times; individual taxpayers had nothing to do with the federal taxing authorities. The government, instead, received income from excise taxes, tariffs, and custom duties. Prior to the Revolutionary War, colonies held more responsibility; therefore, needing greater access to revenues. Post Revolutionary War, in 1781, the Articles of Confederation was adopted. The article gave full rights to each State as an entity allowing the state to levy tax as each state saw fit. The idea of central government was still strongly rejected [ (Unknown, n.d.) ]. In 1789, the Constitution was adopted. At this time in history, the governing powers recognized that a need for resources...
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...Examination shall include compulsory and optional subjects, and every candidate shall take all the compulsory subjects and opt for three of the optional subjects carrying 600 marks in all but not more than 200 marks from a single group. 2. A candidate shall answer the language papers in the language concerned. The question paper in Islamiat is to be answered in Urdu or English. All other papers must be answered in English. Violation of this instruction shall incur cancellation of the concerned paper(s) and consequently award of Zero. 3. The compulsory and optional subjects and maximum marks fixed for each subject shall be as below: Sr. No. 1 2 3 COMPULSORY SUBJECTS Subjects English (Précis & Composition) English Essay General Knowledge (a) Current Affairs 100 (b) Every Day Science 100 (c) Pakistan Affairs 100 Islamiat Viva Voce Total Maximum Marks 100 100 300 100 300 900 600 120 4 5 Qualifying marks in the aggregate of written papers: Qualifying marks in the Viva Voce: The non-Muslim candidates will have the option to take Islamiat as a compulsory subject or otherwise Pakistan Affairs (General Knowledge PaperIII) will be treated of 200 marks and counted in lieu of Islamiat. A candidate who fails to appear in any of the compulsory subject will not be allowed to appear in the remaining papers of the examination. No candidate shall be summoned for Viva voce test unless he has obtained at least 33 percent marks in each optional subject, 40% in the each compulsory subject and...
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...continue to be the subject of great debate in today’s business and government environments. As workers and union representatives remain in the forefront of corporate debates over workers rights and wages, one must question how effective labor management relations are today. Unions present the opportunity for workers to have a representative voice; however, as history proves, unions also present the opportunity for union heads to fulfill self-serving agendas that offer little, if any, respite to workers. As such, this paper examines the history of labor management relations to set the stage for included discussion on current labor and union issues to determine how beneficial unions are and whether they do more harm than good in protecting workers’ rights. History Von Otter defines labor management relations as being related to “the rules and policies which govern and organize employment, how these are established and implemented, and how they affect the needs and interests of employees and employers” (np). Labor management relations involves both industry and economics and often encompasses strategic human resources. However, not all sectors of business, economic and social environments “work” well together as history has proven. The world economy experienced massive growth in the twentieth century with a significant portion of growth recognized after World War II. The economic growth in the United States impacted the world economy and the relationship between labor and management...
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...and its economy. It is accomplishing this with new entries into the world market and a different outlook on economics. The future of India is uncertain for the moment, but the opportunity for growth and prosperity is most assuredly present. It will take time for India to emerge as a nation free from its problems, but is plausible with international trade. India’s Culture and Its Economic Implications India is certainly a country that is rich in history and culture. India acquired its independence from Britain on August 15th in 1947. Unlike the American and French revolutions, the Indian revolution was one of peace and temperament. The diversity that now exists within the borders of India is evident in the colorful mix of languages, ethnicity, and religious beliefs. As a throwback to the era of British rule, English is most important language for national, political, and commercial communication. However, Hindi is the national language and primary tongue of 30% of people. There is also a blend of several other languages that are spoken throughout India such as Bengali, Telugu, Marathi, Tamil, Urdu, Gujarati, Malayalam, Kannada, Oriya, Punjabi, Assamese, Kashmiri, Sindhi, Sanskrit, and Hindustani. India has benefited from the rule of the British before the 1950’s. English has become the most widely spoken language in the world. It is quickly becoming the central language in the world of global business. This gives India an opportunity that many non-English speaking countries...
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...to the entrance of private companies in the industry and also the current globalization trend in which the world looks more like a global village than a big wide area we have seen banks especially retail banks adapt more and more strategies to either attract customers or retain customers. Banks have reinvented their marketing strategies to not only spur their rapid growth but also to ensure that they remain profitable in a business sector that has the greatest level of competition. This paper, therefore, seeks to evaluate and analyze the current marketing strategies of the 1st century bank as well as try to offer recommendations of other marketing strategies that the bank can either start using or stop using. This is to ensure its future survival and ascertain that it can remain effective, relevant, and trustworthy to not only win more customers but also gain new ones. Introduction The 1st century bank was founded in the year 2004, with the aim of serving communities of the Los Angeles state particularly those living in the western part of the state. The bank founders saw that the current existing banks within the area had lost the personal touch that banks were supposed to have with its clients; hence, they formed a bank that would re-establish the focus on attentive personal service, with local decision-making and the ability to ensure the success of its clients. The bank was established on the principles of personal approachability, flexibility, responsiveness, and distinguished...
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...is lack of access to basic needs by the affected population and inadequate access to information by the aid providers. In addition, crises alter the cultural and social structures that affect the statuses of the men, women, and children in the society (Olsen, Carstensen, and Høyen). Basic principles of International Humanitarian Law International humanitarian law consists of rules used in times of armed conflicts to protect the victims of hostilities. The laws also restrict the methods of warfare employed during such situations. Humanity is one of the basic principles of international humanitarian law. The principle focuses on addressing suffering in the affected regions. It ensures the provision of emergency care to the affected populations wherever found. This results in protection of health and life of the affected populations. Principle of humanity ensures respect for a human being and promotion of their optimal health and wellbeing (van der Merwe). Impartiality, which is the second basic principle of the international humanitarian law, focuses on prioritizing needs of the population in crisis. Principle of impartiality recognizes that, humanitarian actions should be basing on the severity of the human need. This entails responding to the most critical cases of distress without taking into...
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...of 1977 originated as responses to the increased suffering of civilians in armed conflict due in part to developments of weapon technology.2 The legal instruments to regulate the application of these advances in technology can barely keep up with challenges resulting from the rapidness of the advancement of contemporary military technologies. Moreover, recent technological advances raise the prospect of upheavals in practice so fundamental that they challenge assumptions underlying long-established international laws of war.3 This is because advances in technology have dramatically affected the weapons and tactics of future armed conflict, the “places” where conflicts are fought, the “actors” by whom they are fought, and the “means and methods” by which they are fought.4 These changes stress the fundamental principles of the LOAC, thus undermining its ability to regulate the conduct of hostilities; namely, by posing challenges to the principles of distinction, proportionality, military necessity and unnecessary suffering. This essay aims to assess the impact technology has had upon the LOACs ability to regulate the 1 Dr. Jakob Kellenberger, 'International Humanitarian Law and New Weapon...
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...beginning, I/O psychology was wholly concerned with the industrial side of the field—which concentrated on the management aspects of business and emphasized human resources—as opposed to the organization side, which is concerned with improving work conditions in the workplace. Yet, as the field has grown over the years it has come to include the full spectrum of industry and organization. Strictly speaking, I/O psychology is defined as, “…an applied field that is concerned with the development and application of scientific principles to the workplace” (Spector, 2008, p. 5). On a practical level, the aim of I/O psychology is to, “…improve the quality of the environment for employees as well as to increase the effectiveness and efficiency of employee behavior in that environment” (Barnes-Holmes et. al., 2006, p. 56). The concise definition and practical application of I/O psychology are only the capstone to an understanding of the length and breadth of the field. A full examination of the evolution of I/O psychology as well as an explanation of the role that research and statistics play in I/O psychology are needed to form the foundation on which the capstone is placed. Evolution of I/O Psychology I/O psychology has its roots in the late 1800s and early 1900s when early psychologists were trying to apply the theories of psychology to the organization of business (Spector, 2008). Two scientists are attributed with the founding work of I/O psychology: Huge Munsterberg and Walter Dill Scott...
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...focuses on certain aspects of human behaviors in the workplace known as organizational psychology. Organizational psychology is the application of existing scientific knowledge and psychological principles to organizations (Van Knippenberg, 2011) and has significant growth over the last one hundred years. The health of the organization, the interests and concerns of the employees within an organization, and how organizations succeed as a whole are motivating factors behind organizational psychology. Through scientific application, studying employee attitudes and behaviors, evaluating company standpoints, and teaching leadership skills, organizations can increase organizational success and focus on increasing workplace productivity. Assessments of psychical and mental behaviors of employees within organizations provide useful information for organizational psychologists to evaluate the health of the workplace. Organizational psychologists can facilitate responses to issues and problems involving employees by serving as advisors and middle men for different areas of the organization. Traditional psychology may deter newly hired employees based on the sole principles of psychology as a whole. Therefore, organizations must teach the purpose of organizational psychology and apply these principles for the cohesiveness and success of organizations and the people within. Through research and statistical data, organizations can investigate data to provide assistance with...
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...ethical actions of members of the society, particularly those in positions of power. And ethics in communication takes a place of preeminence since the words spoken by authorities are often all a public relies upon to pass judgment. How is the citizen or the communication analyst to evaluate the ethics of the utterances of others? And how does the communicator determine the ethical appropriateness of a planned message? This paper is an introduction to an accessible method of ethical decision-making in communication. The Potter Box allows both student and scholar to analyze the ethical responsibilities of communicators in terms that are both practical and theoretically grounded. The Potter Box's four primary dimensions--definition, values, principles, and loyalties--aid the communication analyst in locating the places where most misunderstanding occurs. It is along these lines that we construct action guides. In this paper, we investigate the...
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...INC.: THE DECISION TO ENTER IRAQ Natalie Slawinski wrote this case under the supervision of Professor Pratima Bansal solely to provide material for class discussion. The authors do not intend to illustrate either effective or ineffective handling of a managerial situation. The authors may have disguised certain names and other identifying information to protect confidentiality. Ivey Management Services prohibits any form of reproduction, storage or transmittal without its written permission. Reproduction of this material is not covered under authorization by any reproduction rights organization. To order copies or request permission to reproduce materials, contact Ivey Publishing, Ivey Management Services, c/o Richard Ivey School of Business, The University of Western Ontario, London, Ontario, Canada, N6A 3K7; phone (519) 661-3208; fax (519) 661-3882; e-mail cases@ivey.uwo.ca. Copyright © 2009, Ivey Management Services Version: (A) 2009-07-02 In June 2008, John Manzoni, president and chief executive officer (CEO) of Talisman Energy Inc. (Talisman), and his senior management team were called to a special board of directors’ meeting. The board was debating Talisman’s proposed entry into the oil-rich Kurdistan region of Iraq. This move was potentially very lucrative for the company but also posed many risks. Talisman had been tracking the issues related to the Kurdistan region for a number of years. The company had consulted multiple stakeholders and carefully assessed the...
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...The Founding of the Postwar System The foundation of the multilateral trade system we know today was decided in the years after the Second World War. In the end of the war the United States had emerged as a superpower and now wanted to promote its trade relations and realize the vision of a great assembly of international institutions with themselves at the top. The interwar experience showed that there is a clear relation between national macroeconomics and external economics so in order to expand trade and development the US wanted to use the “classic economic goals” of free movement of goods, people and funds. In order to realize their vision, the US already discussed their new trade regime and new system of global economic relations ideas with Britain during WW2 but no distinct and concrete proposals were made until 1945. America’s proposals for the new regime included among others the international acceptance of their concepts of freely competitive, private enterprise systems on the basis of “nondiscrimination” and “national treatment” as well as the call for removing quantitative trade restrictions. The British on the other hand wanted the maintenance of high level of employment to be included. This was related mainly to inner country affairs but justified the use of quantitative import restrictions. The above mentioned drafts were discussed on several international meetings, peaking in the conference at Havana in 1947. The Havana charter, America’s and Britain’s...
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...Reflective Observation In our survey for the ethics and moral values subject, we are trying to find out how ethical behaviors or values have change from their prior generations to current generations. Anna interviewed two people in her company, “Enbridge Pipeline Inc”, she chose an employee that has been there for 50 years (Employee A) and another employee that has been in the workforce for less than 5 years (Employee B). When we interview both employees regarding question #7 (refer to Appendix 1), we found ethical behavior or value has change quite dramatically over time. Employee A is an accountant and when he start working, there was certain procedures they need to follow but not as strict as the standards implement today. He remembers their procedure to reconcile certain account was just by looking at the ending balance to make sure there was no huge number was recorded then no reconciliations were required. Over time there was more requirements to reconcile certain accounts for external and internal audit. After the Sarbanes-Oxley Act implementation in 2002 due to Enron fiasco and many others, everyone was concentrated on reconciling all their accounts, providing an ethical procedures and ensuring all transactions have audit trail. To efficiently perform all those tasks, organization eventually switches from paper copy to electronic database, this help organization to produce effective, efficient, and ethical results. Employee B has been in the workforce less than 5 years...
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