Norma Rae Essays -- Labor Analysis Film Movie Rae Essays

Norma Rae   Ã‚  Ã‚  Ã‚  Ã‚  This film is based on the real life story of Crystal Lee Sutton and her involvement with Ruben Warshovsky and the organization of the textile workers at the J.P. Stevens Company in Roanoke Rapids, North Carolina (Labor Films). Sally Field plays the lead role of Norma Rae (Crystal Lee Sutton) fighting poor working conditions at O. P. Henley Company in 1978. This company is a southern textile mill, working with a union organizer to overcome pressure from management, implied dangers, and the struggle to organize her fellow employees. Although, the film is very entertaining, there are many examples of labor and management interactions including unfair labor practices by management, unfair labor practices by the union, and the procedural process of unionization process.   Ã‚  Ã‚  Ã‚  Ã‚  Norma Rae a loom operator in the weaving room is an outspoken individual and is very out spoken about her poor working conditions such as excessive noise, long hours with short breaks, physical stress from standing for long periods and abnormally high temperatures in the work areas. Added to all this is management ¡Ã‚ ¦s apathy for the working conditions, as seen when her mother looses her hearing temporarily with little or no sentiment from the company doctor, who knows this is a common problem for the workers. With this setting, the film progresses through most of the stages for employee organization. While management tries to get the workers support to keep the union out, and labor struggles to get a foothold to develop worker unity and get the union elected as the official bargaining agent both sides violate federal laws or come precariously close. First the Unfair Labor Practices (ULP) of the union will be examined.   Ã‚  Ã‚  Ã‚  Ã‚  After reviewing the film a rather short list of union ULP ¡Ã‚ ¦s, but they are potentially damaging and could be used by management to contest the outcome of the election if so desired. One committed by labor representative, the other by Norma Rae and are summarized as follows. During an authorized plant inspection by Ruben Warshovsky, part of the unionization campaign, the union representative would stop and address employees  ¡Ã‚ §Hello, I am Ruben Warshovsky from the United Textiles Workers Union of America, ¡Ã‚ ¨ or some other greeting identifying himself as a union representative while traveling through the plant. Management threatened to get an injunc... ...in the film the results were announced immediately and the union had won. After the votes are counted either labor or management could file to have the results overturned based on violations of the other party or challenges the vote count due to ineligible voters. Barrick  ¡V 7   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion there were violations of the Unfair Labor Practice laws committed by both parties during the organization process, which were identified in the film. I have identified two committed by labor representatives, not particularly grievous, but significant enough that ULP ¡Ã‚ ¦ violations could be filed. Based on the violations committed by labor, I do not think there would be any ruling by the NLRB that would affect the election results. If the election had gone the other way I could not say the same for the violations that were committed by management. The film depicted many aspects of the union organization process including the interactions of all parties involved. The organization process is more detailed than what was shown, but the general ideas of most of the major steps were accurate. Those steps that were not shown were invisible to the film but not the formal organizational process.

Building Brand Community Essay

1.HOG has been phenomenally successful at attracting members and chapters. From nothing in 1983 it has grown to half a million members in 1,160 chapters. This is the core of Harley-Davidson’s market and it is easily reachable through Hog Tales magazine. This is particularly important for Harley given that its customers are so varied making it hard to reach them through traditional marketing methods. HOG overcomes the wide differences in its membership by focusing on their common passion, motorcycle riding. While members get to meet fellow enthusiasts, Harley gets to keep their attention on Harley. As it cannot compete with Japanese imports on price, and perhaps quality, Harley has to focus on its brand. HOG builds brand community and dispels the old image of Harley owners as Hell’s Angels gangs. In fact, Harley has been so successful in building its brand that BusinessWeek ranks it as the 44th most valuable in the world. Retaining Harley owners is clearly lucrative; Harley estimates that active HOG members spend an extra $850 a year with the company. This translated into over $140 million, money that can easily be spent elsewhere by less loyal customers. 2.Given that HOG serves to retain and reach customers by building a brand community, the Posse Rides serve to create a brand within the brand. Lisa Laundry describes Harley as â€Å"a mystique, a lifestyle as opposed to a brand.†Ã‚  This kind of awe is mixed with a cultist sense of community, a dollop of patriotism and Americana, and commitment to riding to create your average Harley rally pilgrim. The Posse Rides focus on the latter part of that physiological make-up, on the hard-core riders. It allows these people to differentiate themselves from the larger group of Harley owners. The first Posse Ride was a big success, giving participants bragging rights that they promptly exercised on return to their HOG chapters. This word of mouth raised expectations for the sequel which, like many sequels, it failed to live up to. Participants expected their T-shirts stop after stop, and they expected to mingle with management to share their views. The results of the pre and post-ride surveys (see Exhibit 1) show high satisfaction with their bikes and the ride itself, but much lower satisfaction with HOG and Harley as a company, particularly afterwards. This is dangerous as it undermines brands loyalty. Barbara Hammet is right when she says â€Å"Harley certainly has enough money that if they have to eat a shirt or two, it shouldn’t matter.† Given the importance of T-shirts as souvenirs, or markers, to participants there is no excuse for not having enough on hand. If management had been paying attention on the 1st Posse they should know this. One has to ask why the mangers ride together at all? They can meet at the office, or have their own intra-office Posse. They should be seen to be part of the larger group. 400 people over ten days is not many people to ‘meet and greet’ for say, four managers. Mike Keefe defends management by saying â€Å"What they don’t see is the research that occurs unobtrusively†¦Ã¢â‚¬  The end of his sentence is unimportant because if they do not see it, or more importantly feel it, it is worthless. The old axiom, ‘If it’s worth doing, it’s worth doing right’, applies here. Harley should spend more time and resources doing so. 3.That the Posse Rides are worth doing should not be doubted. They are part of the brand image; a two-mile long rolling billboard for Harley. Seeing old and young, male and female Posse Riders traveling together projects an open, inclusive image for Harley. The Posses are advertising for Harley and its dealers and Harley should exploit this more. It should encourage, even subsidize, dealers to build on the Posse Rides in ways such as the dealer in  Duluth did on the 1st Posse. Coordination with local TV and radio should be used to raise awareness and crowds. The dealer network should also be used by the Posse Rides to solve logistical problems such as the T-shirts fiasco. Given that Posse Rides have different routes, most dealers will be able to participate over time. 4. While the visual promotional effect of the Posse Rides should be exploited as much as possible, commercializing them should be avoided. Participants are Harley’s best customers and it should take the opportunity to reward them, not exploit them. These people are not stupid and will soon notice if Harley tries to squeeze out every last cent from them. The indirect benefits, such as building brand awareness and loyalty, are much more important than short-term sales. If participants want to shop at every dealer, great, but their direct costs should be kept as low as possible. Given their wide differences in income, raising prices will simply drive off working class participants that blow their annual wad on one rally. This would change the nature of the Posse from an open, inclusive group to a rich, closed one. Over time, as Posse Rides become a feature of Harley’s brand, it would depreciate the brand. Posse Rides will also have to maintain their exclusivity if they are to be continually successful. If everyone can get a Posse T-shirt because of merchandizing they will not be worth having to real Posse Riders. Keeping the number of participants small also adds to the feeling of exclusivity, as does not running the Posse Rides more than biannually. This should also help to maintain a feeling of spontaneity that is missing from regularly scheduled, annual events. Exhibit 1 1.I will definitely sign up for another long distance HOG rally 2. If I were to replace my motorcycle I would buy another Harley 3. I would recommend this ride to a friend 4. I feel a sense of kinship with other Harley owners 5. I have made lifelong friends because of my Harley 6. My Harley says a lot about the kind of person I am 7. I really understand what Harley is all about 8. No one but Harley-Davidson could put on an event like this 9. Harley-Davidson really understands what riding a bike is all about 10. I am satisfied with HOG 11. Harley-Davidson really cares about me as a customer 12. Harley really understands my needs 13. My Harley is an integral part of my daily life

Anne of Green Gables Personality and Destiny - 9447 Words

Anne of Green Gables: Personality and Destiny Abstract Anne of Green Gables is the first long novel of famous Canadian author Lucy Maud Montgomery, published in 1908. Its publication lightened the spirit of Canadians of that age, giving a place to Canadian native literature in the literary world. Current studies on Anne’s personality is mainly about Anne’s lunacy, mercuriality, narcissist, rebellion,precocity, imagination,love for nature and life. These personalities are considered fixed and invariable .But there is few studies comprehensively exploring the development of Anne’s personality and destiny as well as their interactions. So this topic is new to us and worthy of thorough study. The thesis will be divided into three†¦show more content†¦From 1895 to 1896, Montgomery studied literature at Dalhousie University, Halifax. Then she returned to Cavendish, Prince Edward Island to take care of her widowed grandmother in 1898. Beginning in 1897, she beg an to have her short stories published in various magazines and newspapers. Montgomery had over 100 stories published from 1897 to 1907 inclusive. In 1908,she had her first novel Anne of Green Gables published and got a immediate success. After her grandmother died in 1911 , she get married with Reverend Ewan MacDonald, a Presbyterian Minister . Lucy Maud Montgomery was a very prolific writer and she published over 500 short stories, many poems, and twenty novels, as well as journals, essays, autobiography and letters. Today, Montgomerys novels, journals, letters, short stories, and poems are still read and studied by general readers and scholars from around the world. Among her most famous writing is the Anne series, consisting of eight books: Anne of Green Gables (1908), Anne of Avonlea (1909), Anne of the Island (1915), Anne’s House of Dreams (1917), Rainbow Valley (1919), Rilla of Ingleside (1920), Anne of Windy Poplars (1936) and Anne of Ingleside (1939).Other series wri tten by Montgomery include the Emily and Pat books, which, while successful, did not reach the same level of public acceptance as the Anne volumes. She also wrote a numberShow MoreRelatedLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 Pagesmore loosely used to describe coming-of-age films and related works in other genres. Examples[edit] Precursors[edit] Hayy ibn Yaqdhan, by Ibn Tufail (12th century)[18] Parzival, by Wolfram von Eschenbach (early 13th century) Sir Gawain and the Green Knight (late 14th century) Lazarillo de Tormes (1554)[19] 17th century[edit] Simplicius Simplicissimus, by Hans Jakob Christoffel von Grimmelshausen (1668) The Adventures of Telemachus, by Franà §ois Fà ©nelon (1699) 18th century[edit] The History of

Essay on The Causes of the American Revolution - 1529 Words

The colonists of America slowly came to realize that they must break from Britain due to the growing feeling of being considered unequal to the British. They realized they had no say in government, and under the rule of Britain, they would never be able to prosper. The conditions of their rights slowly disintegrated, as the construction of parliament becomes more and more powerful and intolerable. The language used to protest british, throughout the time, leading up to the revolutionary war, were legal, and political, but the primary cause would have been economics. In the beginning, the colonist were proud to be part of the British empire. Though they had limited trade, they produced raw materials vital to England. The English would†¦show more content†¦This helped them to gain military strength and knowledge of how to fight as soldiers and to become unified. The major problem during the war was the treatment of the colonists by the British soldiers. The colonists were demoralized and looked down upon, never being able to reach a status above the rank of captain. The idea of the colonists was instead of contempt, they should be honored for the risks of their health and well being to create and secure Britain dominance. At the end of the war, the peace settlement at Paris 1763, the British had decided that the colonies should be responsible for a majority of the debt, for troops and supplies used to fight the french. The british were also alarmed with the insistence of the colonies to trade with the enemy. In London 1765, their was a shift in policy toward the Americans to have to pay a small tax, to help pay for the control of the colonies by the british. The Stamp Act in 1765, would be a result of this shift, which was called â€Å"taxation without representation† by the colonies, this would help pay for the cost of keeping a stable force of british troops in the American colonies. All authorized documents, including deeds, mortgages, newspapers, had to have a british government stamp, in order to be considered legal. Taxation without representation was resented by the colonists because it said, raising taxes without consent was illegal and that the commercialShow MoreRelatedThe Revolution : The Cause Of The American Revolution1898 Words   |  8 Pages The American Revolution was the turning point for the colonies that made up the United States today. It was the war that freed the colonists from British control. But what actually caused the American Revolution? Well, thereâ €™s no simple answer to that question. In fact, most of the causes acted as if they were dominoes. These events can be categorized in four periods of time or setting. These groups are, Salutary neglect, Mercantilism, Boston, and Unity of protests. Salutary neglect was the ideaRead MoreCauses Of The American Revolution1202 Words   |  5 PagesThroughout history many revolutions took place, ranging from the unremarkable to a truly memorable, as the French revolution, the American Revolution, and the Bolshevik Revolution, but American revolution took place in 1775-1783. The revolution was different from other revolution because of growing tensions between residents of Great Britain’s 13 North American colonies and the colonial government because American revolution was not like the others. This revolution was not like the others becauseRead MoreCauses Of The American Revolution738 Words   |  3 Pagesas the American Revolution, or the Revolutionary War. The American Revo lution was a war between the colonists of America and Great Britain and they were fighting over the independence of America from Britain. This war lasted until 1781, when the British surrendered to the Americans, As a result, America is a fully independent country and it has stayed that way since that day. There were many causes of the war, The Stamp Act, the Boston Tea Party, and Lexington and Concord. The first cause of theRead MoreCauses Of The American Revolution913 Words   |  4 Pages While the american revolution was caused from taxes, it was also formed from the effects of a corrupt system of government. The effects of britains rule was a much bigger flame for the revolution then the taxes placed upon citizens. The american revolution was an event that will forever shape us as a country. It was a tough war filled with blood and brutal acts of violence, but it was also an awakening for the colonies that will later become the United States, it showed that while under a governmentRead MoreCauses Of The American Revolution880 Words   |  4 Pages The American Revolution is the most important time in all of American history. This brought the birth of a new country and the treasured constitution. In the beginning, colonists were proud to be British. In the years to come, there were small occurrences that bothered the colonists and led to the Revolution. Other countries contributed to the start of a crueller British control. The French and Indian War caused King George III to introduce expensive taxes (Pavao). These taxes came about becauseRead MoreCauses Of The American Revolution1335 Words   |  6 Pageswere multiple causes for the American Revolution, but the most important was the violation and deprivation of rights from the American People. The American people were faced with multiple acts and taxes that violated and took away their rights. Americans were continuously being taxed after the French and Indian War by acts like the sugar act, the stamp act, the Townshend acts,the tea act, and many more(Hedtke, et al., The Ame rican Saga). Despite all the taxes being placed on the Americans and the thingsRead MoreCauses of the American Revolution953 Words   |  4 PagesEmily Thou Mr. G./ Period 1 September 14, 2012 Causes of the American Revolution The American Revolution began in 1755 as an open conflict between the thirteen colonies and Great Britain. The Treaty of Paris had ended that war in 1783, giving the colonies their own independence. There are many factors contributing to the start of the Revolution, but the war began as the way The Great Britain treated the colonies versus the way the colonies felt they should be treated. For example, the FrenchRead MoreCauses Of The American Revolution886 Words   |  4 PagesThe American Revolution began on April 19, 1775. It was the war between Great Britain and its colonies located in the New World. The colonists, as many historians put it, were like children rebelling against the motherland; however, they had many valid reasons for this revolt, including their desire for freedom and independence. My World History textbook says freedom was falsely promised when the colonists had settled (Krull 868). The more direct causes of this widely known rebellion include taxesRead MoreCaus es Of The American Revolution1344 Words   |  6 PagesAmerican Revolution The causes of the American Revolution go back to the beginning of salutary neglect and the French and Indian War, as well as changes in the thinking of society. The effects of these events and other factors led to pressure within the colonies, ultimately resulting in rebellion. There were five factors to the nature of the American Revolution: The Environment, The Enlightenment, Self-Government, Economic Independence and Colonial Unity. The first factor that led to the AmericanRead MoreCauses Of The American Revolution813 Words   |  4 PagesCauses Before the American Revolution, any imports from England from us had to come in ships owned by the British. Also, we could only sell tobacco and sugar to England. The British took French territory in Canada, east of the Mississippi River, and Spanish Florida which led to the American Revolution. Due to the war, Britain went in debt so, the British government placed taxes on goods so they could make more money. But that’s not all that led to the American Revolution, both the us and the French

I Have a Dream Speech by Dr. Martin L. King, Jr. - 1129 Words

Essay on the speech †I Have a Dream† by Martin L. King, Jr. August 28, 1963 was a day that will never be forgotten, in particular not by the citizens of Washington, DC. The city where the great Lincoln memorial gazes across the reflecting pool. Where Lincoln himself, recreated in stone, is looking at the visitors of the city as a president who will never leave his position. At exactly that day and exactly that spot Martin Luther King, Jr. delivered his most famous speech â€Å"I Have a Dream†. Martin Luther King is known for his fight for freedom and his work in Civil Rights. The purpose of this speech is very clear; to change the American society to a place of equality. The listener of this speech is very much the American population†¦show more content†¦His use of pathos is nearly the most important one of the three appeals. The way he invoke the emotions of the audience, black as well as white, is incredible. He states: â€Å"And so even though we face the difficulties of today and tomorrow, I still have a dream. It is a dream deeply rooted in the American dream.†(p.3 ll. 89-90) The American dream is a thing Americans in general are very proud of, and therefore by using the quote from above, he arouses his audience’s attention and patriotism. He also uses pathos to make the audience relate to him, make them see that he is a human being like themselves, a person with a family and a home. He does this by telling what he wants for his own kids: â€Å"I have a dream that my four little children will one day live in a nation where they will not be judged by the color of their skin but the content of their character.†(p. 3 ll. 100-103) Finally he uses pathos in relation to God. He uses following quotation from the bible, to evoke emotion and humanity in his audience: â€Å"And the glory of the Lord shall be revealed and all flesh shall see it together.† (p. 4 ll. 111-112) Throughout the speech it is very easy to recognize Kings style of writing. As previously written he uses symbolism and appeals designed to capture the reader/listener. Then there is a single word he repeats more than anything else throughout the speech and that is the word justiceShow MoreRelatedThe Fight for Freedom1312 Words   |  6 Pagesworking for change since before the civil war, but mainly beyond. Some of the most prominent civil rights leaders include Martin Luther King Jr., Rosa Parks, Malcolm X, Philip Randolph, and Bayard Rustin. The two main goals of the civil rights activists being, equal rights and treatment for all races. As a result, the â€Å"I Have a Dream† speech was written by Martin Luther King, Jr., a man who â€Å"Led successful efforts to integrate public transportation in Montgomery, Alabama; founded the Southern ChristianRead Moreâ€Å"a Comparison of Dr. Martin Luther King, Jr.’S ‘I Have a Dream’ Speech and ‘Letter from a Birmingham Jail’†.1444 Words   |  6 Pagesâ€Å"A Comparison of Dr. Martin Luther King, Jr.’s ‘I Have a Dream’ speech and ‘Letter from a Birmingham Jail’†. 9% Similarity Born in Atlanta Georgia in 1929, Dr. Martin Luther King Jr., conceivably lived as one of the greatest social and religious leaders in a country where a group of its citizens had to endure excruciating conditions of disenfranchisement, inferiority and degradation of a second class citizenship by reasons of race, color or origin. In effort to condemn allRead MoreAnalysis of Martin Luther King ´s Speech: I Have a Dream1309 Words   |  6 Pagesworking for change since before the civil war, but mainly beyond. Some of the most prominent civil rights leaders include Martin Luther King Jr., Rosa Parks, Malcolm X, Philip Randolph, and Bayard Rustin. The two main goals of the civil rights activists being, equal rights and treatment for all races. As a result, the â€Å"I Have a Dream† speech was written by Martin Luther King, Jr., a man who â€Å"Led successful efforts to integrate public transportation in Montgomery, Alabama; founded the Southern ChristianRead MoreDr. Martin Luth er King Jr., A Political Icon Essay1441 Words   |  6 Pagesindividuals who have come variously to be called great or brilliant because they and their accomplishments have forever changed society and the world. Dr. Martin Luther King Jr. was one of those individuals. Martin Luther Kings contributions to history place him in this inimitable position. One of the great figures in the march of human history, Martin Luther King Jr., like Gandhi before him, lived by a heroic credo of non-violence. More than two decades since his death, Martin Luther King ideas; hisRead MoreInspirational People: Biography of Dr Martin Luther King Jr661 Words   |  3 Pagesï » ¿Dr. Martin Luther King Jr Dr. Martin Luther King Jr. is often viewed as a symbol of value that the society need to embrace as he led an honest and just life. He inspired individuals by his sermons, speeches and marches to lead a truthful life. This is because he followed his heart to achieve his dream of making the world a better place regardless of ones race. He went to a local public school that was segregated with a keen dedication to learning and achieve his best. He attended Morehouse collegeRead MoreEssay on The Life of Martin Luther King Jr.1244 Words   |  5 Pagesworld. Martin Luther King, Jr. was born to Alberta and Martin Luther King. Alberta Williams King was born September 13, 1904 in Atlanta, Georgia. Martin Luther King, Sr. was born December 19, 1899 in Stockbridge, Georgia. Martins dad was a pastor at the Ebenezer Baptist Church in Atlanta, Georgia. His mother was a school teacher. His siblings were Christine King Farris born September 11, 1927, and Alfred Daniel Williams King born Jul y 30, 1930. Martin was the middle child. Martin LutherRead MoreRhetorical Analysis Of Martin Luther King Jr.976 Words   |  4 PagesMartin Luther King Jr. wrote numerous speeches in efforts to inspire the idea of non-violent protesting in hopes of eventually reaching racial equality. Under what conditions can a man with seemingly no connection to a local community step in and assume the mantle of leadership as a spokesman for a segment of that community’s population? In all of the speeches, one way or another, Dr. King used several different rhetorical devices in order to defend his own actions. In specific, two of his speechesRead MoreCompare And Contrast Martin Luther King And Malcolm X1075 Words   |  5 PagesRights Leaders Martin Luther King Jr and Malcolm X were very huge leading figures during the Civil Rights movement. Though they had many differences, they had some similarities. Both men’s fathers were preachers and both men were religious preachers themselves. Dr. King and Malcolm X were around the same age and they were both assassinated. Coincidentally, both men had the same number of children and eventually they had the same ideologies for the Civil Rights Movement. However, Dr. King and MalcolmRead MoreRhetorical Analysis Of Martin Luther King Speech768 Words   |  4 Pagesthe chain of discrimination,â€Å" (King 261). During the civil rights movement Martin Luther King, Jr. had a speech about how they were treated and does not have much right like others, even they were supposed to be free long ago. During the 1960s, the group of people was treated poorly than another group of people. People who are treated unwantedly wanted a right, freedom, and change in society. Like what Martin Luther King told his audiences they were supposed to have the same right as other peopleRead MoreA Rhetorical Analysis: of I Have a Dream Essay1484 Words   |  6 PagesIn Martin Luther King’s I Have a Dream speech, King makes use of an innumerable amount of rhetorical devices that augment the overall understanding and flow of the speech. King makes the audience feel an immense amount of emotion due to the outstanding use of pathos in his speech. King also generates a vast use of rhetorical devices including allusion, anaphora, and antithesis. The way that King conducted his speech adds to the comprehension and gives the effect that he wants to rise above the injustices

PPL Corporation v. Commissioner of Internal Revenue Free Essays

I chose this court case because the decision will have effects on many businesses in the United States who own foreign companies. A holding for the Commissioner of Internal Revenue may subject taxpayers in PPL’s position to double taxation. However, a holding for PPL threatens to undermine the consistency and uniformity of the U. We will write a custom essay sample on PPL Corporation v. Commissioner of Internal Revenue or any similar topic only for you Order Now S. tax code as well as curtailing the power of the Commissioner of Internal Revenue to interpret the law. The main issue in the case is whether or not a U. S. company receives a U. S. tax credit for paying the United Kingdom’s windfall tax. Along with the issue comes the question on whether or not the courts should employ a formalistic approach that looks solely at the form of the foreign tax statue and ignores how the tax actually operates, or should employ a substance based approach that considers factors such as the practical operation and intended effect of the foreign tax. Section 901 of the Internal Revenue Code allows U. S. Corporations a tax credit for income, war profits, and excess profits taxes paid to another country to avoid double taxation. This case involves the application of section 901 to a â€Å"winfall tax† (a one-time twenty three percent tax imposed by the United Kingdom on privatized companies). Petitioner PPL Corporation is an energy company in Allentown, Pennsylvania that provides electricity and natural gas to consumers in the United States and the United Kingdom. PPL Corporation owned a 25% share in South Western Electricity Board that the Government privatized in the 1980’s. In 1997, the U. K. Government imposed a windfall tax on companies based on the difference between a company’s value and the â€Å"flotation value†, or the amount at which the U. K. Government sold the company. After paying the tax, PPL then filed a tax claim with the IRS asserting PPL was eligible for a foreign tax credit under section 901 of the Internal Revenue Code. After being denied by the IRS in 2007, PPL argued that the windfall tax targets income and that the calculation of the tax involves the value of the company’s net gain. The Commissioner denied these laims however, stating that the tax is not a tax on income but rather a tax on the value of a company. The Commissioner adds that the calculation of the tax measures the ability of a company to generate income. The decision on the petition filed by PPL in the United States Tax Court was that PPL was entitled to a foreign tax credit because the windfall tax was essentially a tax on excess profits and this fell within the requirements of section 901. The Commissioner then appealed the decision to the United States Court of Appeals for the Third Circuit. There, the decision was reversed in favor of the Commissioner holding that the windfall tax did not entitle PPL to a foreign tax credit because the tax was a tax not solely on South Western Electricity Board’s profits but instead on the difference between its profits and sale value. On July 9, 2012 PPL contested the decision of the Third Circuit and filed a writ of certiorari to the Supreme Court of the United States which was granted review on October 9, 2012. As I stated before, one of more important discussions about this particular case is what approach the courts should take when deciding. PPL argues the Supreme Court should adopt an approach that considers the actual as well as the planned function of the foreign tax, a substance based approach. PPL argues that U. S. tax laws have always looked beyond the label or name of the tax imposed by the foreign country and instead focused on how the tax operates- the substance of the tax. Furthermore, the PPL notes that the Treasury Regulations, section 901-2, suggest that a substance-based approach should be used. The Treasury Regulations state that â€Å"income† includes any income that has already been earned, is revenue based on gross receipts, or is net income. Congress intended, as shown in section 901, that in such situations, the substance of the tax trumps its form because tax law aims to reach the realities of economic transactions and dealings. The Commissioner argues that PPL’s reliance on the substance-based approach incorrectly assumes that any tax that depends on net profits is an income tax. Thus, the Commissioner rejects the substance-based approach and argues that the foreign tax paid by PPL was not an income tax and therefore does not qualify under section 901. The Commissioner argues that the substance of the U. K. windfall is the same as the form or labels that the British tax authorities have provided. The Commissioner stated that the U. K. windfall tax is a tax on the value of a company in relation to how much the U. K. government would receive for the company if it were sold. In response to PPL’s argument on double taxation, the Commissioner believes that because the windfall tax is not an income tax, PPL’s profits are not actually taxed twice. The Supreme Court’s decision in this case will determine whether a windfall tax involving gross receipts and excess profit constitutes the equivalent of a United States income tax and thus is eligible for a foreign tax credit under the Internal Revenue Code. I think PPL has a strong case against the Commissioner and I believe the Supreme Court will rule in the companies favor. I do believe that the windfall taxation on these businesses along with the U. S. taxation would mean double taxation for these companies. How to cite PPL Corporation v. Commissioner of Internal Revenue, Papers

Business Entrepreneur Innovative and Entrepreneurship

Question: Discuss about the Business Entrepreneur of Innovative and Entrepreneurship. Answer: About Emma and Toms Emma and Toms is an entrepreneurial business that operates in the Australian soil. The business came into formation during 2004 based on a joint effort by two friends, Emma Welsh and Tom Griffith. The company works on a culture focused on looking after the betterment of oneself and also for the fellow people both inside the organisation and the larger society. The company focuses on operating based on a tightly set customer mindset such that it aims in enhancing the level of customer satisfaction based on the production and marketing of its nutritious food drinks and smoothies(Emma and Tom's, 2013). Business Products/Services Emma and Toms focuses on generating a wide array of food products like smoothies of whole fruits, packed life bars consisting of ingredients like fruits, seeds and also nuts, refreshing drinks and sparkling fruit juices. The sparkling juice product category of Emma and Toms consist of whole fruit juices, sparkling waters, leaf extracts and natural flavour drinks. Sparking Juices produced by Emma and Toms are secured from the health point of view in being free from artificial colouring, artificial flavours and also use of citric and phosphoric acids. Further, the juices are also available in two main varieties. Similarly, different types of botanical products like rosehip, ginseng and chlorella are used for the development of smoothies. The company also produces Iced Teas and also Well Being Waters having less calories for the consumers(Emma and Tom's, 2016). Mission of Emma and Toms The mission of Emma and Toms is to focus on the development and offering of nutritious food products in the form of fruit drinks to the customers. The company also focuses on generation and sustainment of betterment for fellow Australians in terms of generating nutritious drinks and also in looking after the social betterment(Emma and Tom's, 2013). Vision of Emma and Toms The vision of Emma and Toms is to be a leading company in the smoothies and beverage segment in Australia. It aims in continually developing its relationship with its diverse group of stakeholders such that the same helps in enhancing and sustaining the market share in the Australian market. Core Values of Emma and Toms Emma and Toms core values relate to the incorporation of innovative ideas for the production of new products to capture the mindset of the Australian consumers. Further, Emma and Toms also focus on understanding and evaluating the needs of the consumer groups in that the same would contribute in the production of right quality and pattern of smoothies and beverages(Emma and Tom's, 2013). Business Model of Emma and Toms The business model of Emma and Toms is observed to encompass a large range of activities associated with the distribution of smoothies and other beverage drinks along different outlets and cafes. Further, the company also focuses on the development of exclusive outlets for establishing an effective presence in the Australian smoothies and drinks market. Emma and Toms is also observed to make use of electronic commerce in enabling consumers view and procure fruit juices and other products from any part of the world(JCurve, 2016). Innovation and Entrepreneurship in Business The aspects of innovation and entrepreneurship contribute in enhancing the level of competitive advantage for a business institution. The incorporation of innovation and entrepreneurship in business activities potentially help in the identification of new processes and ideas that contribute in the generation of new products and services. Further, the insurgence of new technology in the business institution also contributes in development of novel business strategies that in turn enhance the performance potential of the organisation in the long run. Different types of innovation strategies like open, disruptive, breakthrough, reverse and incremental are undertaken by business institutions for enhancing the current potential of the organisation. It also enhances the entrepreneurship potential of the business managers and encourages them for undertaking risks(Brooks, 2013). Innovations in Emma and Toms Emma and Toms continually focus on innovating on its product offerings to render healthy and nutritious juice products to the consumers. The food products offered by Emma and Toms are minimally processed based on the use of new technology in that the same helps in retaining and even enhancing the health and nutritional parameters. Further, use of new technologies has also helped Emma and Toms in expanding on its product assortments based on the inclusion of quenchers, sparkling fruit juices and other fruit and nut snack bars along with the regular smoothies(JCurve, 2016). The different types of technological innovations encouraged and brought about in Emma and Toms are reflected in the following illustration. (JCurve, 2016) The incorporation of Cloud technology in Emma and Toms contributes in effective integration of the different departments and systems for generating wholesome productivity. Further, the use of an effective inventory and accounting system effectively contribute in managing the day-to-day operations of the business institution and in generating needed efficiency(JCurve, 2016). Legal Challenges faced by Emma and Toms Emma and Toms focus on sustaining and enhancing the quality of life for both the internal and external people through abiding by the rules associated with health and safety. The management focuses on the sourcing of quality products from the suppliers and contractors such that the same is used for producing healthy and nourished products. The organisation works on the motto of Look After Yourself where it continually stresses on growth and well being of the people(Emma Tom Foods Pty Ltd, 2016). Marketing Challenges faced by Emma and Toms The marketing activity of Emma and Toms reflect the endeavour of the smoothies brand in positioning itself as a producer of healthy and nourished fruit drinks and other beverages in the Australian market. The company focuses on marketing its brand image through the use of television and radio advertising where advertisements of 30 second durations are generated for attracting the mindset of potential customers. Further, Emma and Toms apart from reaching the products to a larger audience based on the use of exclusive stores also focuses on the enhanced use of stores and other outlets for helping the customers earn greater accessibility(Niesche, 2012). Emma and Toms also focus on social marketing activities where the owners Emma Welsh and Tom Griffith focus largely on donating funds for charitable purposes and even in distribution of free samples of smoothies and juices for different events and occasions. The same contributes in largely socialising the brand image and name of the company in the larger Australian market(Emma and Tom's, 2013). Sources of Capital used during Development The initial product development at Emma and Toms was carried out based on the use of ownership funding provided by the owners Emma Welsh and Tom Griffith by around $500,000. Moreover, the price structure decided by the owners at around $3.50 and well accepted by the different cafeterias and stores further helped the company in earning increased funds in the long run for supporting its further product development activities. Further, the continual growth of turnover and positive cash-flows for Emma and Toms increasingly contributed in funding product development and innovative activities in the organisation(Milman, 2011). Testing and Implementation of the Innovation Emma and Toms continually focuses on testing and implementing new and innovative fruit juices, smoothies and other products that are observed to be 50 percent organic in nature. The company also does not use artificial sweeteners. Rather, Emma and Toms focus on use of Stevia leaf for development of fruit juices. The use of the above ingredients contributes in reducing the amount of calories for every bottle of fruit juice produced by the company(The Big Man's World, 2013). Business Opportunities explored and responded Emma and Toms focuses on exploring new business opportunities in the form of developing an online and wholesale platform for reaching the fruit juice products and smoothies to a wider range of customers at discounted prices. The use of online sales platform rightly helps the customers in easily accessing and viewing a wide range of products before making actual purchases at discounted prices. Chain of Innovations Emma and Toms continually focus on innovating different types of juices, smoothies and other types of beverage drinks from organic raw materials spirulina, ginseng and other types of organic products. The whole fruit drinks and prepared based on pasteurising and freezing of whole fruits so as to retain the flavour and goodness of the fruit. No preservatives, artificial colours and flavours are added to the products(AIME, 2016). Impact of Invention on Success of Emma and Toms The continual focus on product and process innovation at Emma and John is observed to potentially help in fuelling revenue growth of around 30 percent on a year-to-year basis along the periods ranging from 2013 to 2015. The same is reflected in the following illustration. (JCurve, 2016) The year-to-year growth of 30 percent is observed to potentially help the company in developing new products and also in countering the complexities associated with the generation of new product offerings. Further, the zero level lag in the production operations has further helped Emma and Toms in achieving greater efficiency and productivity in its business operations(JCurve, 2016). Influence of Invention on Stakeholders Impact on Employees Innovation and growth in Emma and Toms largely contributed in the personal growth and development of its employees. The company focuses on continually rewarding and encouraging the employees both from the financial and non-financial perspective such that the same enhances their potential in generating greater returns and productivity in the long run. Impact on Business Partners The focus on continuous innovation regarding the development of new fruit drinks and other smoothies is observed to require the company for developing effective partnership with other stakeholders like people involved in producing and sourcing of raw materials and also with the partners involved in bottling, labelling and packaging activities. The continual demand for such quality fruit drinks and beverages produced by Emma and Toms requires increased cooperation and activity on the part of its business partners to continually serve the needs of the organisation(Brett, 2011). Impact on Competitors The closest competitor of Emma and Toms is identified to be Nudie. The company also produces fruit drinks along with coconut water and other veggie drinks with also soda for its consumers(Nudie, n.d.). The company also generates separate drinks for the kid consumers. The above information shows the impact of Emma and Toms in encouraging its competitor to continually innovate and generate new product offerings to its customers. The owners of Emma and Toms however rightly understand that their endeavour to continually innovate and generate new product offerings in the market would enable them to sustain a larger market share in the smoothies market of Australia(National Australia Bank Limited, n.d.). Impact on Community Emma and Toms increasingly focus on generation of large amount of charities relating to the development of community and social activities in the Australian region. Considerable amount of funding is made for supporting various social causes and also focus on the distribution of free samples of juice products and smoothies to the different members of the diverse social communities. Use of organic products in the generation of smoothies and fruit drinks also help in enhancing the quality of life for the people in the society(Emma and Tom's, 2013). Impact on Environment Emma and Toms focuses on the use of organic products for the development of the fruit juice, smoothies and other types of beverages, sparkling waters and bars for the customers. The use of different types of organic products for the production of fruit drinks and beverages reflect the organisations respect to the natural environment. Further, Emma and Toms also focus on the use of recyclable plastics for the production of the bottles to market smoothies and other drinks and beverages. Use of recyclable plastics also increasingly shows Emma and Toms concern for the natural environment. The company claims of producing the bottles from 100 percent recyclable plastics(PackingNews.com, 2013). Impact on Shareholders The increased returns on a year-to-year basis for Emma and Toms from 2013 to 2015 are taken to help in generation of enhanced bonus for the shareholders. Increased returns generated to the shareholders contribute in increasing their loyalty towards the organisation. Comparison of Rating of Entrepreneurship and Innovative thinking In terms of entrepreneurship and innovative thinking, Nudie is observed to surpass Emma and Toms owing to the production of newer products like vegetable drinks, sodas, coconut water and also a segment dedicated for children. The above activity has helped Nudie to create a niche consumer segment pertaining to the children groups. Emma and Toms however have also focused on innovative thinking related to the production of bars and also owing to the development of beverages along with a range of smoothies. The management of Emma and Toms focuses on effectively countering the challenge imposed by Nudie based on personally reaching the juice products to the different stores and other outlets such that the same contributes in developing an effective relationship with the client base(Wilkinson, 2011). Conclusions The analysis reflects that Emma and Toms is an entrepreneurial organisation being established by Emma Welsh and Tom Griffith. Emma and Toms has developed an innovation driven work culture where different types of organic drinks are produced by the business institution that help in potentially competing with other fruit drink and beverage companies operating in the Australian region. The analysis also reflects on the essential endeavours undertaken by Emma and Toms to counter the marketing and legal challenges while also evaluates the impact of the innovative work culture on the stakeholders of the organisation. References AIME, 2016. Emma Tom. [Online] Available at: https://www.aime.com.au/en/Contributors/1382640/Emma-Tom [Accessed 4 July 2016]. Brett, L., 2011. Emma Toms, a juiced up business idea. [Online] Available at: https://www.dynamicbusiness.com.au/small-business-resources/franchising/emma-toms-a-juiced-up-business-idea-292011.html [Accessed 4 July 2016]. Brooks, C., 2013. Innovation: Key to Successful Business. [Online] Available at: https://www.businessnewsdaily.com/5167-innovation.html [Accessed 4 July 2016]. Emma Tom Foods Pty Ltd, 2016. Emma Toms Health and Safety Policy Statement. [Online] Available at: https://www.emmaandtom.com/emma-toms-health-and-safety-policy-statement/ [Accessed 4 July 2016]. Emma and Tom's, 2013. About Us. 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