Dumping And Anti Dumping In International Trade

Dumping And Anti Dumping In International Trade Introduction International trade in the 21st century is a highly competitive area, with every nation trying its best to attain the competitive advantage. The benefits of being the dominant player in the game of trade are sufficient enough to lure even the least developed nation to embark on an aggressive trade strategy. The trade element provides benefits not only on the economic front but also has the unlimited potential of providing vital political advantage. The examples of such benefits have changed the course of human history for several centuries. The European power bloc enjoyed the trade advantage till the World Wars destroyed their mainland, following which the advantage shifted to the United States. But even US felt the heat of Japanese trade policies in the 1960s and 1970s, while during the last decade of the 20th century world saw the short-lived prominence of the Asian tigers. With the new century came a new set of players known as the emerging markets along a handful of prominent pla yer, who were tagged as the BRIC bloc by Jim O Neil of the Goldman Sachs. The trans-national trade has always had its effect on the international relations mainly because it took the a zero-sum game form rather than the win-win situation, thus going against the theories advanced by Adam Smith, Frederick von Hayak and Milton Friedman. Maintaining the dominance in trade became essential as monetary benefits in the form of current account and capital account surplus became more critical for furthering the growth of various national economies. Hence countries have been forced to engage themselves in a series of trade-distortion techniques like dumping, currency devaluation and so on. China, the export behemoth, supported its export oriented industrial units through the simplest monetary tool depreciation of the domestic currency against the global currencies. This depreciated Chinese Yuan made exports more attractive and provided adequate trade surplus for China against global importers like US and European countries. The other nations also attempted to use t his tool, but only a few were able to reap the right benefits. Currency manipulation was a serious crime according to International Monetary Fund (IMF) and the various central banks across the world. Hence exporting countries including China resorted to other mechanisms to support its exports. With the national Governments providing adequate subsidies to the manufacturing concerns, low-cost production was achieved by the exporters. The cost-advantage helped the exporters to push their goods into overseas markets and break the existing dominant industries in the overseas markets. This led to the scenario known as dumping and enraged importing countries, mainly in the West, used customized anti-dumping measures to counter this wave of dumping. The emergence of World Trade Organization (WTO) in 1995 and a series of agreements in the late 1990s and in the first decade of the 21st century provided a standardized framework for countering the anti-dumping worldwide. This report examines the scenario of dumping and also analyses the anti-dumping measures taken up by various nation-states, supported by various trade blocs. The measures provided by WTO to support anti-dumping rules and to prevent its abuse are also critical to the study done in this report. The report would also accommodate some cases in anti-dumping, with respect to India, China and Developed countries, inorder to further explain anti-dumping as a prevalent trade measure. Dumping Anti-Dumping Exporters who sell their products at a price lower than the domestic market prices and production costs are guilty of dumping. With nations getting more and more tuned towards protecting their domestic industries against foreign competitors, more and more cases of dumping are being reported world wide. The main tool against dumping for most sovereign states is the use of national laws pertaining to trade in the form of Anti-Dumping Measures. Like in case of any regulation initiated with good intentions, abuse of these regulations has also risen with time. Thus World Trade Organization was forced to take up the issue of dumping and anti-dumping through a series of regulations using the General Agreement of Tariffs and Trade (GATT) clauses. ANTI-DUMPING: TERMS Normal Price/Comparable Value It is the price of the product when sold in the ordinary course of trade for consumption in the exporting country. A fair comparison is required to be made between the normal price and the export price and it should be made at the same level of trade at ex factory level and in respect of sales made at as nearly possible the same time. In certain circumstances, there may be no sales in the domestic market to enable comparison, in which case, it may not be possible to determine normal value. In such circumstances, there are two alternative methods which have been provided for determination of the normal value. The price at which the product is sold to a third country. The constructed value of the product, which is calculated on the basis of the cost of production plus selling, general and administrative expenses and normal profits. Insufficient volume of sales: if certain sales are made below their cost, then they are to be ignored for computation purposes and the normal value would be determined based on remaining sales. The remaining sales would normally be considered as sufficient if they constitute 5% or more of the export sales made to the country conducting the investigation against dumping. De-minimis rule: In case the remaining sales are insufficient on account of insignificant volume of sales in the home market, then the normal value would be computed based on the alternative methods provided. Indirect exports: If products are not imported directly from the country of manufacture but from an intermediate country, the normal value is to be determined on the basis of sales in the market of the originating country unless this may result in an inappropriate or impossible comparison. Export Price The export price is generally based on the transaction price at which the foreign producer sells the product to an importer in the importing country. However, in certain cases the transaction price may not be appropriate for purposes of comparison with normal value. These circumstances may arise in case of: Internal transfers i.e. transfer between the same entities from one location to another, where there is no transaction value; Barter or exchange transactions, where the money value is absent; Where the relationship existing between the exporter and the importer may have an influence or bearing on the price negotiated or For such other reasons where the transaction price may not be considered to be at arms-length. In such cases, the transaction value cannot be adopted and the export price needs to be determined based on an appropriate alternative method. However, the construction of the export price should be reasonable and based on facts and circumstances, which are warranted in each case. The export price may be constructed based on: Price at which the imported product is first resold to an independent buyer The constructed price should have allowances for costs including duties and taxes, incurred between the importation of the product and its resale to an independent purchaser, as well as for reasonable profits accruing there from. The constructed price should also give allowances for factors such as different levels of trade, conditions and terms of sale, taxation, quantities, physical characteristics, and other matters demonstrated to affect price comparability Conversion of currency: The comparison of the normal value with that of export price would require conversion of currency. Normally, when the base currency is different from USD or Euro, they are converted into USD or Euro for the purpose of calculations. In such cases, the exchange rate to be used should be one on date of sale. In case of a forward currency sale, the exchange rate adopted for the forward transaction should be used for conversion. Like Product The term like product is defined as a product that is identical, i.e. alike in all respects to the product under consideration, or in the absence of such a product, another product which although not alike in all respects, has characteristics closely resembling those of the product under consideration. Sales in ordinary course of Trade In order to enable comparison of the export price and the normal price, the anti dumping investigations need to determine whether the sales in the domestic market of the exporting country are made in ordinary course of trade or not. In case the price at which the goods are sold in the domestic market is below its cost, then prima facie, it would mean that the sales made in the domestic market are not in the ordinary course of trade. Accordingly, such sales may be disregarded in the determination of normal value. However, sales made below costs may not be disregarded for determination of normal value where they allow for recovery of costs within a reasonable period of time, which may normally be one year or are insignificant. Anti dumping: WTO Regulations The WTO is the only International body dealing with the rules and regulations of trade between nations. The WTO Agreements negotiated and signed by bulk of the worlds trading ratified in their parliaments. WTO took over the reins from GATT in the year 95 and its objective is no different. It is focused on maintaining trade balance between the developed, developing and under developed countries. Some of its objectives are That international economic relations should be conducted with a view to raising standards of living, ensuring full employment and a large and steadily growing volume of real income and effective demand; Expanding the production of trade in goods and services; While allowing for the optimum use of the worlds resources in accordance with the objectives of sustainable development, seeking both to preserve the environment and to enhance the means of doing so in a manner consistent with their respective needs and concerns at different levels of economic development. WTO, seen from the past, intends to achieve the stated objectives by one or more of the following mode or means: Administering trade agreements Acting as a forum for trade negotiations and settlement of trade disputes Reviewing national trade policies Assisting developing countries in trade policy issues, through technical assistance and training program Co-operating with other international organization In an effort to bring cross border transactions and free trade between nations it signed a lot of agreements in this regard. As a result of it lead to the implementation of the article VI of GATT 1994, which is popularly known as the Anti- dumping Agreement. Wherever WTO seeks for free trade it also makes sure that the trade fair and full. Article of VI of GATT: It states that the practice of exporting goods from one country to another at less than the normal value should be strictly condemned if it causes or threatens to cause material injury to an established industry in the territory of a contracting party or materially retards the establishment of a domestic industry. In order to seek implementation of the said Article, member nations at WTO have entered into an agreement called the Agreement on implementation of Article VI and more-popularly referred to as the Anti-dumping Agreement. A product is considered as being dumped i.e. introduced into the commerce of another country at less than its normal value if the export price of the product from one country to another is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country. The activity of throwing goods at less than their normal value into another country would be called dumping. When dumping causes or threatens to cause material injury to domestic industry of the importing country, the action undertaken to counteract the said dumping, by the importing country, is called as anti-dumping. WTO lays down the basic principles on how a Nation can or cannot react to dumping. In this regard, it would be essential for a member country to prove that there should have been a material and genuine injury to its competing domestic industry, before in any manner, taking steps against dumping. The importing country is allowed to take action against dumping, when: Dumping is not only said but also shown to have taken place by the importing country; On the basis of dumping, being said to exist, the importing country is able to establish from reliable information and considering all possible factors that such dumping has actually caused or could cause, material injury to its domestic industry; and Lastly, as a reasonable justification for any action against dumping, the importing country should be able to present the calculation stating the extent of dumping i.e. the difference between the export price and the normal price in the exporters home country. The agreement has given three ways to calculate the case of dumping Difference between the price in the exporters domestic market (called normal value) and the price charged for export to the subject nation, in the absence of the price in the domestic market. The second method is to compare the price charged by the exporter for exports to another country that to the price charged on export to the subject nation. In the absence of the comparable price , the price in the exporters market is derived from the cost incurred by the manufacturer and then it is subjected to the importing nation Approach adopted to counter Dumping An action imposing and collecting dumping would require a three step approach; The establishment of evidence in favour of dumping. In India, the following conditions need to be fulfilled before initiating an action against dumping: The product which is said to have been dumped, has been imported into India from a country outside India The export price is less than the comparable price Consequent to being dumped, it has caused or the effect of causing material injury to manufacturers of like product in India. The transaction alleging dumping is undertaken in the ordinary course of trade The establishment of evidence in respect of its injury In the context of dumping, the term injury has been defined to mean either material injury to a domestic industry, threat of material injury to a domestic industry, or Material retardation of the establishment of a domestic industry. The determination of injury must be based on positive evidence which would normally involve an objective examination of the volume of the dumped imports and the effect it has on the prices in the domestic market for like products and the consequent impact of these imports on domestic producers of such products. Also, in certain circumstances, producers who are related to the exporters or importers of the product under investigation and producers who are themselves importers of the allegedly dumped product. In this regard, a producer would be deemed to be related to the exporter or importer if: one of them directly or indirectly controls the other both of them are directly or indirectly controlled by a third person together they directly or indirectly control a third person, subject to the condition that there are grounds for believing or suspecting that the effect of the relationship is such as to cause the producers to behave differently from non-related producers Evaluation of Injury The investigating authorities have to develop analytical methods for consideration of these factors such as volume and price which may be regarded as relevant in the light and circumstances of each case. The authorities need to evaluate all relevant economic factors having bearing upon the state of the domestic industry. In this regard, a number of factors have been listed such as actual or potential declines in sales, profits, output, market share, productivity, return on investments, utilization of capacity, actual or potential effects on cash flow, inventories, employment, wages, growth, ability to raise capital or investments, and the magnitude of the margin of dumping. In evaluating the injury to the domestic industry, the investigating authorities are required to consider whether there has been significant price undercutting in respect of the dumped imports as compared to the price of the like product in the domestic industry of the importing country. Causal Link: As regards the establishment of material injury, it needs to be demonstrated that there is a causal relationship between the article that is alleged as being dumped and the injury it seeks to cause to the domestic industry manufacturing or producing like product. The investigating authorities need to analyze factors such as change in technology and change in the pattern of demand etc. which can cause material injury to the domestic industry but these factors are not arising on account of dumping, as they need to be excluded in evaluating the injury on account of dumping. Therefore, the investigating authorities are required to develop analytical methods for determining only those factors which have a causal link between dumping of alleged goods and its consequent injury to the domestic industry. Cumulative Analysis: In cases where an article is found to be dumped into the importing country from more than one country, it is possible to undertake a cumulative analysis of the article being dumped. In this regard, it is provided that the authorities must be required to determine the margin of dumping from each country and that such margin should not be less than 2%, expressed as a percentage of the export price for each country and that the volume of imports from each country should not be less than 3% of the imports of like articles. In this regard, if the imports from one country is less than 3%, then such investigation may be possible if the collective imports from all such countries is not be less than 7% of the import of like articles. Dumping Calculation: The margin of dumping is normally calculated as the difference between the weighted average normal value and the weighted average price of all comparable exports. In certain cases, this comparison may be done on a transaction-to-transaction basis. The difference between the normal value and export price is called as the margin. In case the export price differs significantly among different purchasers, regions or time periods, then comparison based on weighted average export price may not be appropriate. In such cases, the investigating authorities would compare the weighted average normal value with that of the export price on individual transaction basis. This situation is referred to as targeted dumping. Assessment of Duty: Normally, the assessment of dumping margin for the purpose of the levy of anti-dumping duty is to be calculated with respect to each exporter or producer of the product concerned under investigation. However, such a system may not be practically feasible in all cases and thus the investigating authorities may limit the number of exporters, importers, or products individually considered and impose the anti-dumping duty even on uninvestigated sources, on the basis of the weighted average dumping margin established with respect to exporters or producers actually examined. ANTI-DUMPING: Procedures Initiation of Investigation The investigations against dumping are required to be normally initiated on the basis of a written request submitted by or on behalf of a domestic industry and it needs to be supported by those domestic producers whose collective output constitutes more than 50% of the total production of the like product. However, the investigation would not be initiated when domestic producers expressly supporting the application account for less than 25% of total production of the like product produced in the domestic industry of the importing country. The application is required to contain the following information: Evidence of dumping, injury and the causal link The identity of the applicant and a description of the volume and value of the domestic production of the like product by the applicant. Complete description of the allegedly dumped product, the names of the country or countries of origin or export in question, the identity of each known exporter or foreign producer and a list of known persons importing the product in question Information on prices at which the product in question is sold when destined for consumption in the domestic markets of the country or countries of origin or export Information on the evolution of the volume of the allegedly dumped imports, the effect of these imports on prices of the like product in the domestic market and the consequent impact of the imports on the domestic industry On receipt of the application the investigating authorities would examine the accuracy and adequacy of the evidence provided for determining whether there is sufficient evidence to justify the initiation of an investigation and before initiating investigation, the authorities need to notify the exporting country. Conduct of Investigation The authorities are required to guarantee the confidentiality of sensitive information and verify the information on which determinations are based. In order to ensure transparency, the authorities are also required to disclose the information on which determinations are to be based to all interested parties and to provide them with adequate opportunity to make or provide their comments. The investigating authorities are required to give notice to all interested parties viz. Exporter, the government of exporter and the producers of like products, about the investigation. The procedure of investigation is as follows: Preliminary Screening: The application is scrutinized to ensure that it is fully documented and provides sufficient evidence for initiating an investigation. In case of any discrepancy, a deficiency letter is issued. Initiation: the designated authority, after examining the accuracy and adequacy of the evidence regarding dumping, injury and causal link, issues a public notice initiating an investigation. The initiation notice is ordinarily to be issued within 5 days from the date of receipt of a properly documented application. Access to Information: The authority provides access to the non-confidential evidence presented to it by various interested parties in the form of a public file, which is available for inspection to all interested parties on request after receipt of the responses. Preliminary Findings: Based on the information available before it and based on further information collected by the authority, a preliminary finding is made, which would also contain the reasons behind the determination made by the authority. In this regard, the preliminary finding is undertaken normally within 90 days from the date of initiation. Provisional Duty: In case the authority considers it necessary, it may recommend the Central Government to impose a provisional duty, not exceeding the margin of dumping, on the basis of the preliminary finding recorded by it. The provisional duty can be imposed only after the expiry of 60 days from the date of initiation of investigation. Further, such duty will remain in force for a period not exceeding six months but which may be extended to nine months under certain circumstances. Oral Evidence Public Hearing: Interested parties are allowed to request the designated authority to afford them an opportunity to present their case and relevant information orally. However, the designated authority would consider the oral information only when it is subsequently reproduced in writing. Disclosure of Information: The designated authority, based on the submissions and evidence gathered during the investigation and verification would proceed to make the determination of the final findings and formulate the basis thereof. Final Determination: The interested parties would submit their response to the disclosure and the authority would consider such submissions before taking a final position on the matter. Time-limit for investigation process: the normal time allowed for completion of the investigation process is one year from the date of initiation of the investigation. The Central Government is empowered to extend such period by another six months. Price Undertaking Price Undertaking refers to a voluntary undertaking by exporters to revise the price or to cease exports to the area in question at dumped prices so that the authorities are satisfied that the injurious effect of the dumping is eliminated. However, the Central Government would be allowed to accept the price undertakings from exporters only after preliminary affirmative determination has been made that dumping exists and that consequent to dumping, injury has also been caused to the domestic industry. The investigating authorities are required to complete their investigation on the dumping and its consequent injury, in the event it is desired by the exporter or by the investigating authorities despite accepting the price undertakings. In case the investigation leads to a negative determination of dumping or injury, then the undertaking given shall automatically lapse. Special Status Anti dumping duty is not applicable for imports made by export oriented units unless the intention to levy on their imports is specifically stated in the notification. Export Oriented Units specifically include: Free trade zone means a zone which the Central Government may, by notification in the Official Gazette, specify in this behalf; Hundred per cent export-oriented undertaking means an undertaking which has been approved as a hundred per cent export-oriented undertaking by the Board appointed in this behalf by the Central Government in exercise of the powers conferred by section 14 of the Industries Act, 1951; Special economic zone means a zone which the Central Government may, by notification in the Official Gazette, specify in this behalf. Provisional Measures The investigating authorities are allowed to take certain provisional measures in the form of levy of provisional duty for import of goods alleged to be dumped. These provisional measures are allowed only when the following conditions are fulfilled: The investigating authorities have initiated the investigation giving proper public notice and interested parties have been given adequate opportunities to submit information and make their comments; The investigating authorities have a preliminary affirmative determination in favour of dumping and its consequent injury to the domestic industry; The investigating authorities judge that such provisional measures are necessary to prevent injury being caused during the investigation period. ANTI-DUMPING: Indian Context Indian laws regarding trade, including anti-dumping laws were amended with effect from 1st January 1995, following Indias entry into the WTO. The anti-dumping provisions were amended keeping in line with the WTO Agreement. The investigations regarding anti-dumping duty are under Sections 9A of the Customs Tariff Act, 1975. Even though, anti dumping duty provides for countering the issue of dumping, countervailing duties are more useful for countering the direct and indirect subsidies by various national governments on their respective industries. In any case, the Indian Government has to prove injury and causal link need to be proved in front of the WTO panel on anti-dumping. The investigations pertaining to dumping are governed by the amended provisions of Customs Tariff act of 1975. Safeguards in the form of tariff increases or quantitative restrictions were earlier used to counter the increased imports due to dumping, but nowadays such measures invite compensation payment to tradi ng partners in appropriate cases. The Customs Tariff Act, 1975 Sections 9A, 9B and 9C, amended in 1995 and the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, were framed to provide the legal basis for anti-dumping investigations and for the levy of anti-dumping duties, based on the Agreement on Anti-Dumping which is in pursuance of Article VI of GATT 1994. The investigations and recommendations on dumping issues are handled by Designated Authority, under the Ministry of Commerce, while the imposition and collection of anti-dumping duties are handled by Ministry of Finance. The Indian industry must be able to show that dumped imports are causing or are threatening to cause material injury to the Indian domestic industry. Material retardation to the establishment of an industry is also regarded as injury. The material injury or threat thereof cannot be based on mere allegation, statement or conjecture. Sufficient evidence must be provided to support the contention of material injury. Injury analysis can broadly be divided in two major areas: The Volume Effect The Designated Authority examines the volume of the dumped imports, including the extent to which there has been or is likely to be a significant increase in the volume of dumped imports, either in absolute terms or in relation to production or consumption in India, and its affect on the domestic industry. The Price Effect The effect of the dumped imports on prices in the Indian market for like articles, including the existence of price undercutting, or the extent to which the dumped imports are causing price depression or preventing price increases for the goods which otherwise would have occurred. The consequent economic and financial impact of the dumped imports on the concerned Indian industry can be demonstrated, inter alia, by : decline in output loss of sales loss of market share reduced profits decline in productivity decline in capacity utilization reduced return on investments price effects adverse effects on cash flow, inventories, employment, wages, growth, investments, ability to raise capital, etc. Application Procedure Applications can be made by or on behalf of the concerned domestic industry to the Designated Authority in the Ministry of Commerce for an investigation of any alleged dumping. The designated Authority may initiate an investigation when there is sufficient evidence that dumped imports are causing or are threatening to cause material injury to the Indian industry producing like articles or are materially retarding the establishment of an industry. Copies of the prescribed application pro-forma are available from the Ministry of Commerce. Applications should be submitted to the Designated Authority in the Ministry of Commerce in the prescribed form. Guidelines on how to complete a questionnaire are a part of the prescribed

James Joyces A Portrait of the Artist as a Young Man and Flann OBrien

James Joyce's 'A Portrait of the Artist as a Young Man' and Flann O'Brien's 'At Swim-Two-Birds' and Modernist Writing The Twentieth Century found literature with a considerably different attitude and frame-of-mind than had the Eighteenth and Nineteenth Centuries. Two hundred years is, of course, a long time to allow change within genres, but after the fairly gradual progression of the novel as a form, its change in the hands of modernism happened rapidly in comparison. Explaining how texts within the framework of modernist writing are â€Å"different† require laying out from what they are different, how, and why. A direct cause of, and coinciding with, literature’s abruptly changing face was the Industrial Revolution and its subsequent changes upon the world. The largely realist approach to literature had served its course in widening the scope of the literary audience to classes other than the ruling—mostly to the rising middle class with its increasing leisure time and importance as a market. This, hand-in-hand with the new ways of exploring, changing, viewing, and recordin g the world, signaled that a change was bound to occur in art, particularly in the literary arts. Victorian writers began to express their distaste with class systems and their fears of science but overall kept a fairly straight-forwardly linear approach to narrative. Those fears of science and how people interpreted its discoveries, combined with the decreasing necessity of near-journalistic novel-writing because of telegraphs and cameras, the dwindling power of Britain as an empire, and wars with deadlier outcomes than ever before stripped away many of the charms of realist writing. The change that had begun in the Victorian age led to the more drastic ... ...ames. A Portrait of the Artist as a Young Man. New York: Barnes & Noble Books, 2004. Joyce, James. Occasional, Critical, and Political Writing. Oxford: Oxcord UP, 2000. 104-107. Klages, Mary. "Structuralism and Saussure." University of Colorado. 6 Sept. 2001. Dept. of English, U. of Colorado. 28 Oct. 2005 . Lye, John. "Some Attributes of Modernist Literature." Brock University. 1997. Dept. of English, Brock U. 14 Oct. 2005 . Morris, Pam. Realism. London: Routledge, 2003. O'brien, Flann. At Swim-Two-Birds. Normal: Dalkey Archive P, 2005. Ryf, Robert S., ed. A New Approach to Joyce. Berkeley: University of California P, 1962. Schutte, William M., ed. Twentieth Century Interpretations of A Portrait of the Artist as a Young Man. Englewood Cliffs: Prentice-Hall, Inc., 1968. Watt, Ian. The Rise of the Novel. London: Pimlico, 2000.

Eng 221 Critique Essay

The Canon iR1210 is an All-in-One office printer designed to make an office more productive. It also has with it a six-page owners manual designed to inform the owner of many features of this printer and how it can make a person’s work around the office more productive by having this printer. This paper will provide critiques of the owner’s manual for the iR1210. The criteria for this critique will be in the following areas, Audience Recognition, Introduction, Glossary, Technical Description, and Graphics. The link to find the manual is by going to www.safemanuals.com and clicking on the Canon iR1210 link and that will enable anyone to download the manual. In writing a manual the goal is to offer customer support. Audience Recognition is a way to decide what to say and how to say. The writer needs to recognize who the readers are and give them what they want. The iR1210 manual does do very good job information in very simple terms what the iR1210 is capable of doing for the reader. The writing is very clear and to the point and avoids using any jargon that the reader may understand. The one downside for the audience recognition it does not have any instruction on how to use the product. It only really gives the readers highlights of the product so it does lack a bit of thoroughness. An Introduction to a manual is a way to promote good customer-company relationships. It is a way to personalize the manual and to achieve a positive customer contact. The iR1210 manual does an outstanding job of personalizing the manual. It does try to speak directly to the owner of the product by letting them know how much they will be benefiting from this product. One area that the manual can improve in is its use of positive  words. The manual does not really make the reader feel like the company is glad they bought their product. The Glossary is a way for the manual to let the reader know what they are referring to if they are using any abbreviations, acronyms, and symbols in the instruction of the products. The iR1210 manual does avoid needing any glossary because it does a very good job of avoiding using any abbreviations, acronyms, or symbols that the reader may not understand. It does lack any real technical instruction in the manual, and there is not any glossary in the manual. Manuals will contain a Technical Description of the product; it could be an explanation or a labeling of the product. May also include a list of the product’s specifications, such as size, shape, capacity, and capability of the product. The iR1210 has a large list of product specifications, which can be very helpful for the owner. It however does not include any kind of photo labeling each part of the system. Some owners may find that helpful to locate different parts of the product. Graphics are a way to make the instruction more visually appealing, and can help the reader understand instruction easier. The iR120 manual does have a number of photos of the product in different work type settings. But it does not include any kind of instruction on how to use the photo with the photos. Overall the manual for the iR120 is a very well done. It does highlight the features of the product and does a very good with audience recognition and personalizing the product. The area that the manual does need to improve on is the instruction of the product. It seems to be more focused on a person who already has a working knowledge of the product. An owner, who may not have the same knowledge, may find the manual lacking proper instruction on how to use the product.

bousille et les justes essays

bousille et les justes essays Une quarantaine d'anne passes, il semble que les gens dsordonnaient souvent leurs priorits. Dans la pice Bousille et les Justes, Gratien Glinas fait transpirer plusieurs thmes, en voici trois qu'il labore plus profondment. Premirement, il y a l'ide de l'hypocrisie qui se rapporte plusieurs incidents cls dans la pice. Ensuite il y a la fausse respectabilit qui est trs vidente en plusieurs circonstances. Et en troisime lieu, la superstition religieuse est clairement dmontre. Pour dbuter, le motif de l'hypocrisie est bien labor par l'auteur. Un personnage qui tablit parfaitement le rle hypocrite est Phil Vezeau. un moment, Aurore et Henri s'inquitent de la rputation de la famille si Aim est condamn. Phil, faisant son bigot dit: ** .... on est du bon monde, le petit Jsus ne nous laissera pas le nez dans la crotte** (p.17). Ceci montre qu'il ne prend pas l'affaire au srieux mà ªme s'il voit que les autres en souffrent. Un autre exemple est lorsqu'il parle Bousille. Ce dernier est nerveux pour le procs, il a peur de tmoigner car il ne veut pas mentir. Phil dit tout simplement Bousille qu'il devrait dire la vrit mà ªme s'il sait que Bousille ne peut pas à ªtre vritable s'il veut qu'Aim soit acquitt. Ironiquement, il essaie plus tard de convaincre Bousille de parjurer. Un autre personnage significatif serait Henri qui dit Bousille qu'il rà ªve qu'Aim a frapp Bruno Maltais une seconde fois. Il dit cela pensant que Bousille n'tait pas assez int elligent pour savoir la diffrence. Plus tard, il continue bombarder Bousille d'insultes. Il dit que **...le malheur avec [Bousi ...

A Doll House marriage essays

A Doll House marriage essays Dramatists use marriage in their works to demonstrate the emotional struggle it takes for two people to stay truly in love. There are three main qualities of marriage: communication, love in action, and selflessness. Ibsen clearly portrays these qualities in his play, A Doll House. In this play, the two main characters going through a marital struggle are Nora and Torvald. The actions they take throughout this play determine the fate of their marriage. Communication is a big part of marriage. If there is no communication in a marriage it is much harder to stay in love with the other person. Toward the end of the play, Nora discovers her lack of communication with Torvald. Torvald likes to keep himself distant from Nora. He has his own study which she is not allowed to enter unless she asks his permission. Most of the conversation seen throughout the play is Torvald calling her his little squirrel and other pet names. At the very end of the play, Nora herself admits that they have not once had a real conversation in their eight years of marriage. This lack of communication causes Nora to take one step closer to the door. Another main part of marriage is love in action. These are the actions one takes because of the love they possess for their partner. Nora demonstrates this in one of her visits with Dr. Rank. Nora and Dr. Rank have been close friends for many years. He comes to her house to visit her just about everyday. On one visit, however, things did not go as they normally do. While sitting together Dr. Rank tells Nora that he loves her and that he has always loved her. He asks her if she will go with him, because she doesn't seem happy with Torvald. Nora loves Dr. Rank, but just as a friend. She couldn't think of being unfaithful to Torvald and leaving him for another man. Even though she wasn't fully happy there she decided to stay for Torvald. Nora may have considered the love she devoted to him as she took her final st ...

Exit Strategies for Business Assignment Example | Topics and Well Written Essays - 1250 words

Exit Strategies for Business - Assignment Example The exit strategy must not be left for the future and the entrepreneurs must decide appropriately for the coming days. The main reason behind the entrepreneurs stepping away from their businesses is the retirements or the terminations of the partnership or the joint ventures. The entrepreneurs must have built their businesses with certain care and efforts and have taken them to a certain position and after certain point of time they may consider handing over the businesses to other entrepreneurs who by applying their experiences and perspectives can take the businesses to new heights. The entrepreneurs may as well decide to exit for the reason that they might have lost interest in that particular business or project and thus may consider entry into new projects or ventures. However, if planning is done in-advance it provides the entrepreneurs to decide on numerous options of exiting from the businesses. The profits can be maximized at the times of shutting from the businesses if prop er strategic business direction is considered (The Great British Business Show, 2011). Advantages of Exit Strategy The main advantages of the exit strategy are that the value in relation to the business built by the entrepreneur can be protected and the future worth of the businesses can be enhanced. The tax impacts upon the estate or family can be reduced to a greater extent through exit strategies. Income can be generated that can assist in retirement or during any disability (Ewing Marion Kauffman Foundation, 2011). Exit Strategies for Entrepreneurs There are numerous strategies for exits, available to the entrepreneurs. They are buy-sell agreement, cash sale to the third party, buyout or recapitalization along with employee stock ownership plan. Each one of them has been explained below: Buy-Sell Agreement: Buy-sell agreement strategy enables the entrepreneurs to end the business relationship by the formation of the parameters for the participants who would be buying the busines s. It can be mentioned that one or two associates are capable of involving themselves with the business while the others may plan to separate themselves from it. The agreement may assist the businesses with funding for the takeovers because of disability or for the reason of the death of the co-owners. The design of the buy-sell agreement needs to be done carefully so that the execution of the strategy does not get overlapped with other estates as well as succession planning tools. Cash Sale to A Third Party: When the businesses are to be sold by means of cash transactions, it can create immediate liquidity for the seller. Through means of cash sales owners are capable of executing immediate separation from the businesses. While searching for the third party buyer, the challenge is the difficultly to find a market ready where the small businesses can be sold. In simple words, the owner needs to put great deal of time and money to search for the profitable deal. Buyout or Recapitaliz ation: In case of the leveraged transactions, the corporate entities such as the managers, partners as well as the business houses tend access the funds so that they can buy the stocks of the existing owner. For the purpose of dissolving the multiple ownership arrangements or for preserving the businesses as a going concern this arrangement of buyout or recapitalization is quite important. The strategy may also be useful while transferring the responsibility of

Why do I want to be a Teacher Essay Example | Topics and Well Written Essays - 750 words

Why do I want to be a Teacher - Essay Example Teaching is a very dignified profession as a teacher imparts knowledge to the children so that they learn and become successful individuals. Teaching has been my passion. It forms an integral part of my life. This is the reason why I chose to apply for a professional studies program, Child Associate Development (CDA) Certificate which is in association with the New York Early Childhood Development Institute. It is by far the best program I have come across in New York, which offers all the facilities for the trainees. Known to permit individuals to acquire a great deal of knowledge, it provides the desired skills necessary to enhance the career development. It gives the students the opportunity to earn credit which can be transferred to a variety of programs on campus. I am optimistic about the fact that this program is going to help me in effective communication, polish my creative and critical thinking and aid me in learning to equip myself with the latest technology. The course wi ll enable me to pursue the advanced studies in the same field and meet the standards of the curriculum which is tested for its reliability and validity. I have always sought to perform definitive tasks in the learning process so that I am able to capture the content and learn to apply it in a real life professional scenario. I am looking forward to make full use of the objectives of this certificate so that I am able to achieve and excel in dealing with children and their families. In order to be able demonstrate my expertise in the pedagogical aspect of child development; I intend to make frequent visits to toddlers’ institutes to familiarize with the new methods of teaching and the practical aspect of education. I seek to learn from my mistakes and have full faith in the program that it will facilitate me in examining and reflecting on my teaching style. The institute promises to train its candidates through the use of several hands-on activities which can benefit the young learners as they need to concentrate while learning. I also hope that through this certificate I would be able to reach out to the parents of the infants who need to be equally assisted with the skills and resources that I will be employing on my students. All this with the aid of skilled trainers will help me grow into a better educationalist than many others who do not have the opportunity to be a part of this program. I want to accomplish the best from this program and reproduce the best material which can help millions of toddlers to grow into optimistic learns and leaders of the nation. This might appear to be a farfetched notion but for me it has always been my goal to achieve the best and help others achieve it as well. I believe that a teacher plays an eminent role in the pupils’ life. It is the role of my teachers which has compelled me to aim so high and work towards higher goals. In the end, it is all about self-satisfaction when it comes to nurturing a tiny human to turn into a better citizen and a successful professional. The field of education is too vast and offers a great deal of opportunities for all the degrees of education. Each area is rapidly developing into a separate department and requires more and more people to join so that more research work can be performed and new methods could be derived through careful experiments on classroom teaching methodologies and the quality of education which requires a constant upgrading and analysis of the curriculum. I believe that by being part of this institute and certificate, I would be able to become a part of the grand academia which is awaiting a new dimension in the field of education that deals with the child development. Teaching and training of infants and