Whatever They Told You About Samples of an Essay about Yourself Is Dead Wrong...And Heres Why

Whatever They Told You About Samples of an Essay about Yourself Is Dead Wrong...And Here's Why Samples of an Essay about Yourself - Dead or Alive? Well-done samples offer an education in format. Students lead busy lives and frequently forget about an approaching deadline. In such cases, they desire to seek an online assistance to get guidance about the essay writing. A student should also spend the opportunity to study. Samples of an Essay about Yourself Options The last objective is to persuade your reader your opinion is correct and your comprehension of the problem is clear. Suddenly, you're in an entirely new situation, and will need to do something, but you need zero idea what. Eventually, you will wind up with the identical problem accusations of dishonesty and plagiarism. Regardless of what's the objective of your essay, there's a preset number of points you will be expected to deal with. You will be given a high-quality paper that will satisfy each one of your exp ectations. You don't have the time to compose your paper. One very simple, tempting alternative is to use college essays samples. Essays have always been regarded as among the trickiest assignments, but nonetheless, it still is the most frequently used tasks in colleges and universities. Let EssayEdge help you compose an application essay which gets noticed. Writing the college application essay can be among the most daunting elements of applying to college. To begin with, one needs to be sure they are organized. The structure contains an introduction, a body, and a conclusion. Distinct trends of essays serve various purposes. What the In-Crowd Won't Tell You About Samples of an Essay about Yourself There's, naturally, a limit on the range of pages even our very best writers can produce with a pressing deadline, but generally, we can satisfy all the clients seeking urgent assistance. No worries, EssayPro, the ideal custom essay writing service on the net, is ready and prepared to assist you with your assignment! A superb company should provide a refund policy that guarantees to provide the money back t o the client when they're unsatisfied with the results. Most people have a challenging time checking over their very own work. 1 important thing that you should do when writing your essay is to ensure it is personal. Even after reading the post, essay writing still appears to be an intimidating task for you. If you own a blog, don't hesitate to submit your very best blog post. You won't ever create a masterpiece if you don't believe in what it is that you're writing about. Introducing Samples of an Essay about Yourself In summary, becoming a thriving student ought to be a simple and attainable undertaking. It's crucial demonstrate your capacity to be a thorough observer of the Earth, since that will be one of your chief jobs as a college student. If you are searching for assistance with your essay then we provide a comprehensive writing service offered by fully qualified academics in your area of study. The intention of the developmental milestones is to enable the parents know their kid is growing up normally. Being organized ensures the planning of the absolute most vital features of college life and reduces strain and confusion. A couple of the paternal members are deceased at age forty and eighty-eight. It's going to be much faster for you to purchase an essay on the website and receive it on time than attempting to write it upon your own. As you write there are particular ideas you ought to keep in mind to acquire the very best edition of your essay. There are lots of topics with strong meaning to write about, you will need to opt for the closest to you. The deep research is going to improve your understanding and help you in creating your ideas of the essay topic.

Review Of Literature Review On Literature Essay - 2370 Words

Chapter - 4. REVIEW OF LITERATURE Literature survey is undertaken to study and analyze the finding of other researcher in their studies that are related to the subject under consideration. A research literature review, as a process, is a systematic, explicit, and reproducible method for identifying, evaluating and synthesizing the existing body of completed and recorded work produced by researchers, scholars and practitioners (Fink, 2010). As a noun, literature review is an organized critical account of information that has been published on a specific topic, (for example, SME access to credit) and provides an organized synthesis of the information, ideas and knowledge. Review of literature involves both quantitative and qualitative data, both published and unpublished, was conducted. The main sources included libraries – public and university, libraries and the Internet. Literature review included: a. Published journal articles, working papers and other theoretical publications on SME. b. Papers/articles found on the websites for suppliers of credit, development of SMEs. c. Papers/articles found on the websites for credit regulators and SME advocacy organizations. The collected data or information was categorized in groups, for example, the definition of SME was viewed within a global and regional. Various definitions were explored and analyzed for their interest and specificity to developing countries. Most of theShow MoreRelatedLiterature Review793 Words   |  4 PagesU02a1 Building Your Literature Review Plan: Part One - Sheila Darden The plan to collect and organize literature that explains the history of retention starts with the collections of scholarly, peer reviewed articles that provide insight to the history of retention. The literature will be organized alphabetically at first then to gain a better insight into the history of retention the collections of scholarly, peer review articles will be organized according to the date they were published. TheRead Moreliterature review1550 Words   |  7 PagesWriting a Literature Review A literature review†¦ †¢ Provides an overview and a critical evaluation of a body of literature relating to a research topic or a research problem. †¢ Analyzes a body of literature in order to classify it by themes or categories, rather than simply discussing individual works one after another. †¢ Presents the research and ideas of the field rather than each individual work or author by itself. A literature review often forms part of a larger researchRead MoreLiterature Review8362 Words   |  34 PagesGuide to Writing the Dissertation Literature Review Justus J. Randolph Walden University Writing a faulty literature review is one of many ways to derail a dissertation. This article summarizes some pivotal information on how to write a high-quality dissertation literature review. It begins with a discussion of the purposes of a review, presents taxonomy of literature reviews, and then discusses the steps in conducting a quantitative or qualitative literature review. The article concludes with a discussionRead MoreLiterature Review1343 Words   |  6 PagesThis paper consists of literature review of previous researches conducted related to the effect of utility model on innovation and technological growth of South Korea, China, Japan, Taiwan, Australia, and Germany. I will discuss the following: how patent and utility model contributes uniquely to innovation and technological growth to countries in different economic growth phase, in terms of total factor productivity (TFP), detailed costs and benefits, and commonality of each type o f intellectualRead MoreLiterature Review910 Words   |  4 PagesUNIT 2 LITERATURE REVIEW Early Work Fabrication 2 LITERATURE REVIEW 2.1 Early Work The influence of strain on the mobility of intrinsic silicon was first observed in 1954 by C.S Smith [19]. The origin of strained Si film grown on relaxed SiGe can be traced to the 1980s [19]. While strain effects were not largely exploited, it was in the early 1990s that the strain was once again revived at Massachusetts Institute of Technology (MIT), USA on process induced and biaxial strain. In 1992, the first n-channelRead MoreLiterature Review1164 Words   |  5 PagesLiterature Review For the purpose of this study this literature review will analyze improving student attendance through building a family connection through parental involvement. If students are in school on time everyday then learning takes place. By building a family connection which highlights the importance of attendance, this will lead to improving student performance on standardized test, Massachusetts Comprehensive Assessment Systems/Scholastic Reading Inventory (MCAS/SRI)Read MoreLiterature Review1352 Words   |  5 Pagesthat report data, but rather than repeat the information, the data is often different depending on the tool accessed. In all likelihood, initial programming was done incorrectly, resulting in an inaccurate harvest of the data. Literature Review - The Literature Review will focus on database management, data mining, and correlation of appropriate data sets within a networked environment. Bardoliwalla, N. (December 1, 2009). The Top 10 Trends for 2010 in Analytics, Business Intelligence, and PerformanceRead MoreLiterature Review1664 Words   |  7 Pagesbehaviour, such as alcohol fuelled violence. This literature review will explore the academic readings, that help assist identity key issues relating to a criminology perspective of alcohol related problems. Ergo, based on past research from the academic readings this literature review will explore prevention strategies that help reduce social harm to the individual and the community, and also the consequences that alcohol can lead to. Also, this literature review, has identified gaps within the academicRead MoreLiterature Review2489 Words   |  10 Pagestechnology. The health sector’s technological applications have been achieved within health information systems. The implementation of technology in this sector has resulted into both positive and negative implications on health care. This literature review focuses on reports of past research on the impact of technology within the health sector with an aim of analyzing how technology has affected the quality of care, the management of health record management processes and the direction of healthRead MoreLiterature Review776 Words   |  4 Pagesstocks with each industry sector (Goldman). Funds managed by a single manager have much concentrated portfolios, tend to perform better, and have higher expense ratios than funds managed by multiple managers (Goldman). Literature Review Low risk investing without industry bets Is based on the idea that safer stocks give higher risk adjusted returns than do riskier stocks(Asness). This was first documented my Black, Jensen and Sholes(1972)(Asness).The perception behind low

Descartes Fourth Meditation On The Existence Of God

In Descartes’ Fifth Meditation, he delivers an argument that has come to be known as the Ontological Argument. It is here that Descartes argues for the existence of God, through a priori reasoning. In order to understand both the strengths and weakness of this argument, I will first break it down into its main premises. From here, I will argue that despite the simplicity and use of reasoning in the argument, the weaknesses outweigh the strengths, and ultimately that the argument fails. To allow for a thorough examination of Descartes’ Ontological Argument, I will begin by outlining what the argument is. The argument goes that Descartes believes that God is a supremely perfect being. For God to be supremely perfect, He must exist, as it is†¦show more content†¦In the same way, having this analogy of God is not enough to pull Him into existence. The second objection that I wish to raise against Descartes’ argument is the idea of â€Å"perfection† itself. When claiming that God has â€Å"all perfections† (Pojman, 507), Descartes must also be asserting that everyone has the same idea of God as being a perfect being. If this were not the case, then the ontological argument would only apply to those who shared his view of God as being perfect, and would not allow for any other account of God that does not include this discription. Descartes would defend this by saying that as God is not a deceiver, He would not have placed false ideas into our minds. The caveat to this counter argument is that in defense of Descartes’ Third Meditation, where he claims that God is not a deceiver, he presupposes the existence of God. This occurs through what is now termed the â€Å"Cartesian circle†. In this reasoning, Descartes claims that the idea of God being perfect is â€Å"true and innate† within him and something that he can access through clear and distinct thought. Descartes continues on to say that anything that he can clearly and distinctly perceive is true. This falls back on the claim that is made in the Fourth Meditation, that all clear and distinct ideas must be true, as God is not a deceiver. This is proved in the Third Meditation, but relies on the proof of the existence of God to be true. However, this proof only comes in the Fifth Meditation with theShow MoreRelatedDescartes and HisThoughts Regarding Dreams Vs Reality731 Words   |  3 PagesIn first mediation Descartes ponders on the idea of what is real and what is a dream; he concludes that anything thing he can doubt is false and therefor a dream. After establishing the existence of the dream world he tries to figure out who is responsible for tricking him into this false world. He ponders on the idea that God could be responsible for tricking him, but quickly disregards that assumption believing that God, who represents everything that is good, could not deceive him; and concludesRead MoreDescartes 4th Meditation Essays802 Words   |  4 PagesAfter Descartes goes over what he has previously covered, including his proving that God exists and that God is perfect, he begins his fourth meditation. In this meditation, titled Truth and falsity, Descartes contemplates how he, Descartes makes mistakes if he is a product of this perfect being. First, he knows that God would not deceive him, since the will to deceive is a sign of weakness or hatred, and Gods perfection would not allow it. Second, if God created him, God is responsible for hisRead MoreAnalysis Of Descartes s The Six Meditations 1272 Words   |  6 Pagesthe six Meditations, Descartes comes to the conclusion that memories and dreams are deceptive and are not to be trusted. He discusses the existence of material objects, God, and himself. God exists and allows deception and Descartes’ ability to recognize that everythin g is false proves that he exists as well. He explains the difference between imagination and intellect, as well as the idea that the senses are deceptive and that knowledge comes from the mind and reason. Descartes’ belief in God allowsRead MoreEssay on Descartes Meditations1153 Words   |  5 PagesDescartes Meditations The way Descartes chose to write this piece literature captivated me. Descartes was a very intelligent man who wanted to make sense of the world he lived in. The format he used was unusual. It seems to me that he may have used this format, which is a replication of the book of Genesis in the Bible, to have a deeper and more profound impact on the reader. There are many similarities between Descartes Meditations and the first book of the Bible, Genesis. ForRead MoreDescartes: Proofs of God/Deception and Error Essay1093 Words   |  5 PagesDescartes: Proofs of God/Deception and Error Instructions: First: Analyze and evaluate the two proofs of Gods existence. How are they different? Is one more convincing than the other? Why did Descartes think he needed two proofs? Do they do different work for him? And secondly: Does Descartes give a satisfactory account of human error, given a perfect and divine creator? Are Descartes arguments convincing, or does it still seem unnecessary and less than perfect that God created us withRead MoreThe Theory Of God s The Same Meditation 1533 Words   |  7 PagesHis argument that God exists are mainly focused explicitly on Mediation three and five. In Mediation three, he says: â€Å"I must inquire whether there is a God [for if there is}, I must examine likewise whether he can be a deceiver†¦Ã¢â‚¬  He points out that God may be a deceiver, but has no foundational basis to prove that. But when he introduced the evil genius superior earlier in his Meditation one, he said that figure may also be tricking him into thinking God exists, and t hus deceiving him. The evil geniusRead MoreGeorge Descartes s Sugar923 Words   |  4 Pagesmore than to know the baker’s true identity. Descartes was one of the humans who understood there was something greater that created him, and with this understanding he looked for proofs that showed the similarities and differences between himself and his creator. He â€Å"meditated† over the course of six days how the world was created from the ground up to understand his place among the grand creation as well as the identification of his maker. Yet on the fourth day he became aware of the similarities (truths)Read MoreDescartes s Fourth Meditation On Truth And Falsity1439 Words   |  6 PagesDescartes’s fourth meditation, he specifically demonstrates the relationship between the intellect and will, and his understanding of truth and falsity. Also, according to the objection regarding the cause of error, we know that Descartes’s idea of the source of error and the scope of the intellect and will is challenged. Objectors have different thoughts on the source of errors and they believe the scope of the intellect even seems to be wider than that of will. In fact, I agree with Descartes that theRead More Descartes’ Ultimate Purpose of the Meditations Essay1780 Words   |  8 PagesDescartes’ Ultimate Purpose of the Meditations My initial approach to Renà © Descartes, in Meditations on First Philosophy, views the third meditation’s attempts to prove the existence of God as a way of establishing a foundation for the existence of truth, falsity, corporeal things and eventually the establishment of the sciences. When viewed in this light, Descartes is accused of drawing himself into a ‘Cartesian circle,’ ultimately forcing this cosmological proof of God to defyRead MoreMeditations On First Philosophy By Rene Descartes Essay839 Words   |  4 PagesPrà ©ciso of Meditations on First Philosophy Through his series of books, Meditations on First Philosophy, Renà © Descartes enlightens his philosophical ideas about knowledge in which we should discard all belief we aren’t absolute certain about and establishes what we know for sure. In the introduction he clarifying the main ideas of each of the 6 books and using to them build up to his belief. Starting with the First Meditations, he discusses about doubt. He believed that there are no real foundations

The Path Back Into The Community - 1531 Words

Many offenders who are released from prison encounter many obstacles which hinder their progress towards community re-entry. On their own, many fail to secure employment, housing, or complete education or training programs. Without guidance or assistance many offenders return to crime to support themselves. Fortunately there are number of organizations that see the need for services to assist offenders on their path back into the community. One such organization that has proven to be successful is the Safer Foundation. Safer Foundation Founded 1972 and located in Chicago, the Safer Foundation is the largest community –based provider of employment services for ex-offenders in the United Sates. The name â€Å"Safer Foundation â€Å"was given by its founder, Raymond â€Å"Bernie† Curran, a former priest, because he believed it would reduce crime on the streets. The Safer Foundation’s primary goal is assisting ex-offenders find jobs but also develops life skills and a positive mindset that helps ensure long term employment and success in life. The Safer Foundation has a professional staff of nearly 200 located in two states, Illinois and Iowa. Safer Goals Since its inception, Curran realized that ex-offenders needed more than just a job when they got out. Safer began to expand its focus on other areas after placement was made. These programs have expanded to include education, vocational training, addiction counseling, housing, and employment. Safer’s primary objective is to assist youthShow MoreRelatedTable 4.13- Data collection table: impact of self –governance body SD D N A SA Do you (or1700 Words   |  7 PagesTable 4.13- Data collection table: impact of self –governance body SD D N A SA Do you (or your partner) participating the Community meetings Its chance to meet communities Measure: 5-point Likert scale. 1= Strongly Disagree (SD), 2= Disagree (D), 3=Neither (N), 4 = Agree (A), 5 = Strongly Agree (SA) Method of Study and Presentation: Studying method- strongly disagree1=1Read MoreThe Mon Buddhist Monastery1236 Words   |  5 Pagesway of life. On the far back wall, there was a stunning shrine dedicated to the Buddha where one would pray. Many figurines were displayed as well as flowers and offerings along it. There were several monks in the monastery that were part of the traditional feeding of the monks. In traditional Buddhist communities, the monks would beg from house to house for food. In Akron, the community came to them, and lined up as the monks walked by while each member of the community gave them each a piece ofRead MoreNamaste Solar1507 Words   |  7 PagesSolar? Namaste Solar started mission was to propagate the responsible use of solar energy, pioneer conscientious business practices and create holistic wealth for our community. According to the companys brochure, holistic wealth was wealth that benefits all stakeholders equally - customers, employees, investors, communities and the environment - as opposed to inequitably benefiting any stakeholders at the expense of any others. How does the mission reflect the companys values? As NamasteRead MoreThe Path Of A Path1600 Words   |  7 PagesWe’ve all followed a path that leads us to where we are right now. Some of us have followed a path that has been straight forward with few wrong turns along the way. Those foibles were easily corrected. Others, like me, didn’t follow a single path. When I consider my path, I cringe at the piles of utter failure; one bad turn after another. I have become intimately connected to loss, despair, and dark pain. Much of that is due to the fact that I decided to go my own way. If you can think of aRead MoreThe Path Of Seeking Higher Education862 Words   |  4 Pageswhether we want to follow a path of education, or to entire directly into the workforce. Among those who choose the path of seeking higher education, there is a more narrow decision. Whether to directly enroll into a four year institution/university or to attend a community college, two year insti tution, seeking to receive an associates degree or to eventually transfer to a four year institution. Many factors come into play in making the educational choice, and both paths have unique pros and consRead MoreAnalysis Of The Book A Worn Path 1314 Words   |  6 PagesCaleb Clifford Dr. Vogel American Experience, period 6 1 Nov 2014 Racial Prejudice in America: Alive and Well In â€Å"A Worn Path† an old black woman is seen walking through the forest to get medicine for her grandson. Eudora Welty puts the hunter, the doctor’s office, and aspects of the journey itself in Phoenix’s path to symbolize the ongoing struggle of the African American community to gain freedom in post-slavery American society. At the end of her journey, Phoenix obtains medicine that admittedlyRead MoreReview Of Dr. Cleamon Moorer1737 Words   |  7 Pagesnot quit, thanks to his father’s wise words; he enrolled into a community college retaking the courses that he had failed previously. He could have easily wallowed in his failure and abandoned his education, but he returned to college and deepened his faith. â€Å"I got back into the regimen of attending church each Sunday and actually listening to the sermons†¦. I wanted to praise and seek Him.† (p. 49) After participating in the community college, Cleamon Moorer reapplied to GMI with a g reat resolve toRead MoreHigh Quality Education Is An Opportunity For Childhood Education920 Words   |  4 Pagescollaboration and communication, curriculum, instruction and assessments aligned with state standards, frequent monitoring of teaching and learning, focused professional development, a supportive learning environment, high levels of parents and community involvement (Mayer, Mullens, Moore, 2000). Several factors have been documented to contribute to the effectiveness of a supportive learning environment through student engagement and learning, such as the relationship between students’ perceptionRead MoreThe Structure Of Dn Cooperation And Competition949 Words   |  4 Pagesfind solutions. When Franklin shared her work at a conference, Crick and Watson used that information to build a model. They shared that with the others and discovered it was wrong. They got feedback from Franklin and went back to work. PRACTICAL PROBLEMS : Franklin also went back to work. An experiment in their lab led to more discoveries. They had problems they tabled because they couldn’t solve them at the time. Franklin split from the others. SHARING DATA AND IDEAS, EXPLORATION AND DISCOVERY:Read MoreThe Road Not Taken By Robert Frost973 Words   |  4 Pagesapproaches â€Å"two roads diverged in a yellow wood,† both looking fairly equal to one another (Frost 1). One path expresses slightly more wear in the grass than the other. Frost tells how the narrator traveled the road less taken, making all the difference in the end. Life is about decisions; some may be challenging, others simple, and sometimes life changing. My challenging decision took me down a rocky path my senior year deciding a career. There are numerous careers and colleges to choose from; however,

Choosing Good or Evil - 870 Words

Intellectual development should start at birth and end only at death. Albert Einstein We exist and we want to know love, because we were born out of love and want to get out of this world with her. Love makes us discern between good and evil, good being the natural state of our nature, and evil - a state we gain whenever neglect good. We exist and we want to know the goodness of soul, because only she can make us live in harmony. We talk about diseases as evil that could be because we do not live in harmony with divine laws, which many of us do not know, ignore others, most notably the law of love, then the other: the law of adaptation, acceptance temperance, morality, of gratitude, etc. But knowledge requires learning, feeling and†¦show more content†¦The great questions of philosophy have been: Where we come from and where were going, but spiritual and intellectual and human valences were interested, to the extent that it could think of that time. Greeks contemplate the sky, nature, a gesture not only thoughtful, but also as a necessity of knowledge, finding solutions to problems in this fortress and a miracle occurred! The time in which we talk about Greek philosophy is evident the sixth century BC. And fifth century AD It was the most important philosophical current occurred in Europe, it evolved from Roman Philosophy to Arabic, Persian, Renaissance and Enlightenment philosophy, dusting the road to modernity. Interest was the formation of man as a superior entity, ideally improving the physical, intellectual and artistic. Start to achieve the ideal of happiness is achieved in steps, in cycles. Citizen education continues beyond school age, through democratic institution. Greeks for the first time in the history of civilization, the great debate over our existence, value system, valid in our times, such as truth, happiness, justice, beauty, love, kindness, harmony, law of the state as the perfect organization, equality among citizens, property and individual respect. The ideas of homeland and patriotism were all born in Greek antiquity. Starting from the factShow MoreRelatedIgnorance is Not an Excuse Essays980 Words   |  4 PagesIgnorance is Not an Excuse We only choose what we think is good and if anyone chooses evil it must be through ignorance. Plato believes that we always choose good unless we are ignorant. Plato claims being ignorant would be the only excuse for choosing evil. His views of this are apparent in the Meno. As I read up on whether or not we deliberately choose evil I realized there are many sides, many ways to answer this question. My opinion is not as clear as I thought. In this paperRead MoreEternal Damnation, Lake Of Fire And Brimstone, And Gehenna1075 Words   |  5 Pageslarger problem of evil and the importance of free will. In dealing with doctrine of eternal damnation, Walls introduces the notion that it is more than just describing an abyss separated from God. It is involved with the entirety of the problem of evil. Hell, as defined, is an eternal evil. In speaking on the broader sense of evil, it demonstrates how God is able to persist and exist in a fallen world. If it follows that God is compatible with a world that is riddled with evil, the idea of his compatibilityRead MoreThe Existentia l Choice : Soren Kierkegaard1368 Words   |  6 Pagesyourself based on a decision you made. The aesthetic and ethical life both lead to a religious life that is dependent on the subjectivity of truth. Kierkegaard describes the â€Å"Either/Or† as simply choosing and not choosing. However, he does acknowledge that it is absolute. He opens his argument by distinguishing between the ethical and aesthetic person. The â€Å"aesthetic in a person is that by which he spontaneously and immediately is what he is† (E/O 77). InRead MoreWilliam Goldings Lord of the Flies Essay872 Words   |  4 PagesPeople are born with certain genes that either make them good or bad; the question is which genes do you have? In Lord of the Flies by William Golding these kids start to thrive on their bad genes because their surroundings are playing a part of how they act. When the boys started to hunt they would like to kill pigs for fun. At one point t hey thought of it like a sport. Jack one the characters in the book would make fun of piggy for being fat and wearing glasses. This is due because jack has certainRead MoreMackies Argument : Evil And Omnipotence1264 Words   |  6 PagesPaper 1: On Mackie’s Argument In J. L. Mackie’s â€Å"Evil and Omnipotence,† the author presents an argument detailing why belief in a both omnipotent and wholly good God is contradictory to a God who allows evil to exist. He utilizes this philosophy to show that God doesn’t exist due to the problem of evil. As Mackie’s delineates in his first paragraph, â€Å"I think, however, that a more telling criticism can be made by way of the traditional problem of evil. Here it can be shown, not only that religious beliefsRead MoreThemes of No Country for Old Men Essay836 Words   |  4 PagesIn this essay, M.D. will analyze the roles and choices the main characters made while relating them to the main theme of good versus evil and fate versus free will in Cormac McCarthy’s No Country for Old Men.) â€Å"Every moment in your life is a turning and every one a choosing. Somewhere you made a choice. All followed to this. The accounting is scrupulous. The shape is drawn. No line can be erased. I had no belief in your ability to move a coin to your bidding. How could you? A persons path throughRead MoreGod Is Not The Creator Of Evil1388 Words   |  6 PagesEvil exists in the world because of man’s poor choices not because God created it that way. God made man in His image and gave man the ability to choose between good and evil. He did not want to force us to love Him however man chose to disobey God and as a result evil entered the world. Genesis 1:27 KJV â€Å"So God created man in his own image, in the image of God created he him; male and female created he them.† â€Å"The phrase â€Å"The problem of evil† is a label of such problems involving both God andRead MoreThe Problem of Evil Essay1536 Words   |  7 PagesIn his essay â€Å"Why God Allows Evil† Swinburne argues that the existence of evil in the world is consistent with the existence of all-knowing, all-powerful and all-good God. To start, Swinburne bases his argument on two basic types of evil: moral and natural. Moral evil encompasses all the ills resulting from human action, whether intentional or through negligence; natural evil included all evils not caused or permitted by human beings. Whereas moral evil such as abortion, murder, terrorism, or theftRead MoreChristianity And Politics : God Versus The City Of Man1415 Words   |  6 Pages(Augustine 142).† By partaking in a leisure way of life, one may find his final good. Whereas, the final good is the good which is â€Å"for the sake of which other things are desired† while the final evil is that â €Å"which other things are avoided (141).† When one reaches the final good it should make him happy, but no matter what life one chooses it may not lead him to obtain this ultimate happiness. A man has free will in choosing what life to partake in, but must keep in mind that with free will comes theRead MoreChristianity And Politics : God Versus The City Of Man1426 Words   |  6 Pageswhile the busy life is â€Å"devoted to conducting human affairs (Augustine 142).† The final good is the good which is â€Å"for the sake of which other things are desired† while the final evil is that â€Å"which other things are avoided (Augustine 141).† When one reaches the final good it should make him happy, but no matter what life one chooses it may not lead him to obtain this ultimate happiness. A man has free will in choosing what life to partake in, but must keep in mind that with free will comes the responsibility

Personal Income Taxation Economic Papers

Questions: 1. The tax implications of the sale of his first house and purchase of new house, including anyexemptions available and noting any additional information you may require from Jacob.Calculate the assessable gain, if any. 2. The tax implications of the expenditure on his house. 3. The tax implications of receiving the apple watch and bravery medal. 4. The assessability and deductibility of all the other items listed in the information as youcalculate Jacobs taxable income for the year ended 30 June 2016. 5. The tax payable/ (refundable) for Jacob f or the year ended 30 June 2016, including alladditional levies and tax offsets. Answers: Introduction: As per the personal information provided and monetary plans put forward by you we have prepared a letter of advice so that we can provide you with the guidance and advice which will be based on your tax consequences. The report presented to you will be helpful in determining the appropriate tax benefit under the ITAA 1997. The act lays down that each of the Australian resident shall be accountable to pay tax depending upon the sources of income earned (Barkoczy 2016). These sources may consist of income generated from Australian sources or from overseas sources. On performing a detailed assessment of the documents submitted by you it is understood by us that you satisfy all the criteria to be called as an Australian resident. GST on disposal of house property: You have purchased the old house property on October 31st 1987 and this does not constitute a pre-CGT asset. Since the date of acquisition of the house property is before 20th September 1999, the cost base of such asset will be assessed under the indexation method. Furthermore, it is discovered that you have held the asset for a period of more than two years and being an individual taxpayer you can avail the facilities of indexation method or take into the consideration the method of 50% exemption as per your suitability (Butler 2013). From the details provided by you it is found that you intend to dispose off your house property in the existing assessment year which forms the CGT asset as stated under Section 108-5 (1) of ITAA 1997. The status of the CGT asset is dependent upon the date of acquisition (Freebairn 2012). We would further like to put forward that the date of acquisition forms an important constituent in determining the capital gains tax. This states that whether the assets is acquired on or before 21 September 1985 will be assumed as pre-CGT asset and revenues earned from such assets shall be liable to tax exemptions. Cost of the assets acquired or held after 21st September 1985 but before 20 September 1999 is computed under the indexation method at the time of computation of tax. Following such situations, a taxpayer shall not be eligible for 50 per cent exemption if an asset falls under the index cost base. Cost base of the asset: Cost base of any property constitutes the purchase cost of the asset acquired. As per the details mentioned by you it is found that during the time of acquisition, you incurred the expense on legal cost and stamp duty relating to the purchase of the house property. As stated under section 110-25 expenses incurred at the time of procurement of property is included in the total cost base (Gilders 2012). As per the indexation method, index values associated with the expenses incurred at the time of procurement must be included in the purchase price of the property. Upon analysis we noticed that a supplementary expenses were incurred by you to make the property disposable. Under the indexation method and 50% exemption method, supplementary expenses incurred must be included with the original value while computing the cost base of the property. Exemption for residential property: Any capital gains derived from the sale of residential property is exempted from tax. Upon analysing your document, we found that you have used house as a main residence barring the phase from 31st October 2006 to 31st December 2014. We would like to put forward that you are not eligible to avail full exemption, as the property used for resident by you was unused and remained vacant for eight consecutive years (Jones 2016). Thus, you can claim for exemption for the rest of the period and you are only advised to pay capital gains for a period of eight years. Calculating capital gains: A detail calculationis conducted on the disposal of property and capital gains for both indexation method and 50 per cent exemption method (Kenny 2013). The calculation is done keeping mind the rules and assumptions as discussed above; From the above stated calculation of capital gains it is noticed that the under the 50 per cent reduction method capital gains will be lower than that of the indexation method. Sum generated from the capital gains under the 50 per cent reduction must be taken into the consideration as your statutory income. Assessable income: Assessable incomes are usually classified under two heads, which is either under the ordinary income or as statutory income. According toDivision 15, ITAA 1997 Ordinary Incomeconsists of those income which is generated from the normal course of business activities. On the other hand, statutory income consists of those incomes, whichis derived from the unusual or accidental activities (Minas and Lim 2013). The status of you earnings is listed below; Income earned from salaries: From the analysis, it is found that you are teacher by profession and earn salary by imparting teachings to your employees. According to section, 15-3 of ITAA 1997 such earnings are considered in the form of payment received on return to work which is assessable as ordinary income (Nel 2016). Franked dividend: According to the documents, it is also noticed that you must state the full amount in the assessment of tax at the time of filling return. Apart from this, you shall be avail the facilities of subtracting the franking sum of credit from the gross amount of tax. Holiday earned on opening of bank account: It is found that you have received a cash amount from bank because of holiday for opening up the bank account, which will be included in the assessable income. According to under section 21A,holiday represents non-cash benefits which is capable of being expressed in monetary value not forming the part of employment is taken into the consideration as ordinary income while assessing tax (Wallace 2015). Family tax benefit: As per the analysis perform based on the documents received, it is found that you receive family benefit tax. We would like to put forward that you must show these expenses in your assessable income and can avail the facility of offsetting the same at the time of computation of total tax (Wallis 2013). We would like to like inform you that family tax benefit for a depended child up the age of 21 years is excluded from the assessable income. Watch received as gift: Upon assessment, it is noticed that you have received gift for being the lifesaver and the gifts received by you was completely unintentional. Thus, it should be noted that gifts does not forms the part of assessable income while computing tax. Deductions allowed: Any expenses incurred for regular livings are not considered as the part of assessable income. However, any such expenses occurred at the time of generating income from any source then such expenses are considered for deductions under the assessable income (Colemanet al. 2013). Deductions can be claimed under the following expenses; Purchase of work clothes and shoes: As per the documents submitted by you it is found from the employer that official uniform is accepted by the concerned authority and you are eligible to claim deductions from your assessable income (Minas and Lim 2013). According to Under division 34 of ITAA 1997youcan also make an application for such expenses being occurred on procurement of clothes and shoes after accepting it under the register of approved occupational clothing. Work related car expenses: As stated under the Division 900 ITAA 1997any form of expense is incurred for deriving incomes being associated with work and employment shall be available for deductions. Upon assessment and documents provided it is found that depreciation on car is not charged by you. It is noteworthy to denote that not all car expenses are entitled for deductions (Woellneret al. 2016). Depreciation is a part of car expenses and it should be calculated under the Division 900 ITAA 1997. On evaluation, it is found that the car ran 25,000kms and 5600 alone was used for occupational related activities. Therefore, from the total car expenses incurred a part of such sum is available for deductions at the time of assessing the assessable income associated with work. Below listed is the computation of your deductible car expenses; Cost incurred for studying: Upon assessment, it is noticed that you have continued you studies so that you can gain promotions. According to section 8-1,you can avail deductions on expenses incurred for your personal educations. However, you cannot avail the facility of claiming deductions for expenses occurred at the time of purchasing laptop, as it is capital in nature (Wood, Ong and Winter 2012). Superannuation contribution: We would like to put forward that your employment sums up more than 10% of the total income. Thus, you are not eligible to claim any sort of deductions for your superannuation contribution. Fees for tax agent: Fees incurred towards certified tax agent at the time of filing return will not be taken into consideration in the form of deductible expenses; Computation of total income: Net amount of taxable return is laid down for the year 2015-16 as per the stated discussions and assumptions made; As per the information derived it is understood that the taxable income stands as $1,10,580 and you will be considered for assessment under the income slab of $80,001 to $180,000. You are also required to pay $17,547 and 37% of the additional income for having an earnings of more than the prescribe slab of $80,000. You are also required to pay 2% of the Medicare charge upon the amount of net tax (Yingeret al. 2016). However, it is found that you already have a dependent child so you shall be exempted from paying Medicare levy surcharge. Along with this, we are also providing you advise on areas where to claim for offsets; Franking credit: It is important to denote that the franking credit derived from the dividend can be put forward for deductions from the total amount of tax payable; Family tax benefit: Family tax benefit is exempted at the time of computation of tax. In addition to this, the information put forward by you in the assessable income qualifies for deductions from the total amount of tax (Krantz et al. 2012). From the above stated discussions and assumptions the total amount of tax payable for the period of 2015-16 is calculated below; Recommendations: Upon assessment, it is found that you intend to sell the house property and buy a new house. However, after going through the documents provided by you it is advisable that you can also sublet the house on rent and then opt for purchase. This will allow you to pre-pay your amount of interest on the investment property and make yourself eligible for claiming deductions. Despite the house being positively or negatively geared, this will help you in putting forward the claims upon the rental property upon being the principle owner of the property. We would like to further advice you that you can also put forward you claim for offset on the work related expenses such as telephone cost and subscription cost. Along with this, you can also make yourself eligible for claiming educational offset for your family by up to 50% of the items such as educational software, home computers, textbooks and cost of stationeries. Hence, we expect that the above stated discussions and recommendations have been helpful in addressing your tax related queries and have offered you complete satisfactions. Reference: Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue Butler, D. 2013, "Superanuation: Excess contributions tax", Taxation in Australia, vol. 47, no. 7, pp. 450-452. Coleman, C., Hart, G.E., Bondfield, B., McKerchar, M.A., McLaren, J., Sadiq, K. Ting, A. 2013, Australian tax analysis: cases, commentary, commercial applications and questions, 9th edn, Thomson Reuters (Professional) Australia Limited, Pyrmont, N.S.W. Freebairn, J. 2012, "Personal Income Taxation", Economic Papers: A journal of applied economics and policy, vol. 31, no. 1, pp. 18-23. Gilders, F.M. 2012, Understanding taxation law 2012, [6th], 2012. edn, LexisNexis Butterworths, Chatswood, N.S.W. Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67. Kenny, P. 2013, Australian tax 2013, 10th edn, LexisNexis Butterworths, Chatswood, N.S.W. Krantz, D.P., Weaver, R.D. and Alter, T.R., 2012. Residential property tax capitalization: consistent estimates using micro-level data.Land Economics,58(4), pp.488-496. Minas, J. and Lim, Y. 2013, "Taxing capital gains - views from Australia, Canada and the United States", eJournal of Tax Research, vol. 11, no. 2, pp. 191. Nel, P., 2016. Primary residences, rental income, and tax: income tax.Tax Breaks Newsletter,2016(366), pp.2-3. Wallace, S., 2015. Property Taxation in a Global Economy: Is a Capital Gains Tax on Real Property a Good Idea. InPrepared for the Lincoln Institute of Land Policy-Land Policy Institute of Taiwan, Conference on Toward A(pp. 24-25). Wallis, C. 2013, "When is giving advice about tax laws legal?", Taxation in Australia, vol. 48, no. 1, pp. 36-38. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law 2016. Oxford University Press Wood, G., Ong, R. andWinter, I. 2012, "Stamp duties, land tax and housing affordability: The case for reform", Australian Tax Forum, vol. 27, no. 2, pp. 331-349. Yinger, J., Bloom, H.S. and Boersch-Supan, A., 2016.Property taxes and house values: The theory and estimation of intrajurisdictional property tax capitalization. Elsevier.

Designing - Implementing and Improving Processes

Question: Write an essay that demonstrates how both Benchmarking and Lean Six Sigma can be used by organisations to facilitate change in their business processes to enhance and sustain their competitive advantage. Answer: In this essay, it has been demonstrated that how an organization can implement Benchmarking and Lean Six Sigma method to facilitate change in the business processes so that it can enhance and gain sustainable competitive advantage. As Babarit et al. (2012) stated that, in the last decade business process is changing rapidly, and they are coupling with various disruptive technologies social media, mobile technology, and cloud computing. It has initiated the necessity of business process management. Industry development has made it necessary for companies to change their architecture. According to Antony et al. (2012), the relationship between information technology and business operation is getting highly complicated. On the other hand, with the increase of purchasing power of customers, it has become crucial for an organization to enhance their business operation. As Cheng and Chang (2012) stated that, presently customers are getting more involved with company operations. They scruti nize every access of business such as availability, accessibility and delivery time. Hence, in order to meet customer expectations, it has become mandatory to use strategies such as Six Sigma and benchmarking strategy. In this essay, at first, both methods are discussed. Then it has been found which organizations have actually implemented these strategies to identify business process change. After observing those case studies, an appropriate strategy has been developed to apply one or both of these techniques in a simple organization. As Rolstadas (2012) stated that, Benchmarking is the method to improve performance by recognizing and implying best-demonstrated practices to sales and operation of business. With the help of benchmarking process, managers are able to compare their process and products externally with that of competitors. They also can compare their operations internally with other operations of the organization (Sajjad and Amjad 2012). The major objective of Benchmarking technique is that it helps to find out examples of superior performance and try to understand those factors that drive that performance. After analyzing those practices, a company is able to implement them into the operations and sales of their own organizations (Williams et al. 2012). As Yakovleva et al. (2012) argued that, benchmarking is not about copying strategies of other organization to improve business operation, but it is related to the innovation of enhanced strategies to improve business operations. There are mainly 12 stages related with the appropriate benchmarking procedure. They are such as subject selection, the definition of the process, identification of potential partners, collection of data, determination of gaps, target future performance, communicate, adjustment of goal, implementation and review and calibration (Hong et al. 2012). There are three major costs related with the benchmarking procedure. They are such as visit cost, time cost and benchmarking database cost (Zink 2012). The cost of benchmarking can be reduced by using several internet resources. According to Qayoumi (2012) Lean Six, Sigma is a new methodology of business improvement. It combines both Six Sigma and Lean methodologies. It is the principal aim of Lean process management to reduce waste from business process and focus on customer's expectations. On the other hand, Six Sigma is implemented to cut process variation and enhance process improvements depending on customer's perception of quality (Psychogios et al. 2012). When these two processes are combined, they create a business methodology that can standardize and integrate business process. According to Pamfilie et al. (2012), it has been found that organizations, who have implemented Lean Six Sigma methodology, are able to deliver service and goods with minimal waste and in a cost effective manner. As Pamfilie et al. (2012) stated that lean Six Sigma process has utilized all the phases similar to that of Six Sigma. There are two major aspects on which the Lean Six Sigma process works. They are such as reducing defects depending on critical to quality (CTQ) and Lean's waste elimination. In order to implement benchmarking in an organization, it is required to understand what it actually is. Benchmarking is not superficial visits, which are undertaken to analyze the business performance. As Hong et al. (2012) argued that, it is impossible to gather detail knowledge of an operation after only a short visit. Benchmarking is also not a personal appraisal tool. As Hilton and Sohal (2012) stated that, Benchmarking should focus on organizations rather than individuals associated with it. Organizations also need to understand that, Benchmarking is not a standalone procedure (Hiebeler et al. 2012). It has to be a constant part of improvement operation strategy. The active benchmarking process can be developed within organizations if they ram up their performance frequently to remain competitive in the present business environment. Oil and Gas industry is the prime example of benchmarking implementations. In order to respond to the drastically changing technology, business, an d regulatory demands, most of the oil and gas companies have implemented benchmarking. There are various stages in which benchmarking helps to improve business operations of these companies. They are such as identification of world-class level of performance, determining the drivers of superior performance, determining gaps between world class performance and benchmarking performance recognize best practices in critical business process and build foundation for performance improvement (Habidin et al. 2012). Organizations can apply various types of benchmarking such as internal and external benchmarking and competitive and non-competitive benchmarking (Habidin and Yusof 2012). In order to implement Lean Six Sigma into the business process change, it is required to provide training to all employees. As Gremyr and Fouquet (2012) stated that, a belt-based training has been developed for Lean Six Sigma model, which is similar to that of Six Sigma model. There are four belts comprises in the Lean Six Sigma model. They are such as a yellow belt, green belt, black belt and master black belt (Gnanaraj et al. 2012). For each level, there are some levels of skills are available that describe which Six Sigma tools are required to be implemented in the present situation (Chiarini 2012). For, example yellow belt are given to the employees who have awareness about Lean Six Sigma. In the Greenbelt stage employees are focused on using Lean tools. As (Hilton and Sohal 2012) stated that, in this juncture employees learn how to implement DMAIC and Lean management principles in the business operation. At the black belt level, employees become full-time project leader of lean management. As Gnanaraj et al. (2012) stated that when lean management project leaders become two years experienced, then they become Master of Black Belt in Lean Six Sigma process. Figure 1: Organizational structure for Lean Six Sigma model The Xerox Corporation is the first company that has used the benchmarking technique to enhance its competitiveness during the mid-90s (Zink 2012). The form that time is benchmarking has become an important part of Business performance management of the organization. There are some major factors of improvement revealed under the benchmarking process. They are such as competition, manufacturing cost and quality of product (Habidin and Yusof 2012). It has been found that the average manufacturing cost of the copies companies of Japan is 30-40% less than that of company Xerox (Hong et al. 2012). For this reason, Japanese companies are able to cut down their production. Xerox Corporation also has neglected the potential of new entrants such as Canon, Sevin, and Ricoh, who have grabbed the lower-end market and niche segments. It also has been found that the products of Xerox had over 30,000 defective parts per one million products. It is 30 times more than its competitors (Gnanaraj et al. 2012). It has been found that the company Xerox needs 18% annual productivity growth rate to match up with its Japanese competitors (Yakovleva et al. 2012). In order to improve the condition, the company had initiated 5 stage benchmarking process. These five stages are as planning, analysis, integration, action, and maturity. The company has asked its branch managers to match its stocking policy with the installation orders of customers. It reduces the inventory holding time of the company. It leads to saving of $200 million for the organization (Yakovleva et al. 2012). Successful implementation of benchmarking strategy has increased the number of satisfied customer s, and it also helps to reduce the number of defective parts by 78%. Company 3M has used Lean Six Sigma process in order to provide high quality products and service to its customers. It was launched in the year of 2001 in the company 3M. As Yakovleva et al. (2012) stated that, Lean Six Sigma process provides methodologies, tools and cultural mindset that can help to meet the brand promise of the organization. There are five primary ways in which Lean Six Sigma helps to improve the business operation of the company 3M. The central part of 3M Lean Six Sigma process is a belief that consumers are entitled to get highest quality product from the enterprise. By cutting down root causes of variation from the business process, it helps to improve product quality. As Hong et al. (2012) stated that Lean Six Sigma process helps accelerate and streamline manufacturing process, supply chain and services of the organization to meet the demand. It helps the company to minimize defects and waste for the production process. It aligned innovation with the needs of cu stomers helps the company to develop a right product that can meet the needs of clients. Now Lean Six Sigma process has become a mandatory part of 3M's business operations. Successful implementation of this method has improved sales performance of the company by 20% in the last decade (Yakovleva et al. 2012). There are five stages related with Lean Six Sigma process. They are such as defining, measuring, improve and control. Together they are known as (DMAIC) tools. They help to make production control and enhance the business operation. Figure 2: DMAIC tools used in Lean Six Sigma process On the other hand, LEAN tools help to enhance speed and eliminate waste from the manufacturing process. Figure 3: LEAN tools used in Lean Six Sigma process In this section, it has been discussed how Hewlett-Packard Corporation can implement benchmarking process lean six sigma process in the organization. There are four phases in which HP can perform benchmarking. These stages are like a plan, adapt, collect and analysis. The planning process of the company includes performance benchmarking, process benchmarking and strategic benchmarking. In the next stage, the company needs to gather information. It includes points such as the cost of packaging materials, materials, physical properties like size and total package product weight. A process flow plan for the competitive analysis program has been given below for the company HP. Figure 4: Process flow of competitive analysis program for the company HP The company HP can adopt Lean Six Sigma process and give training to its employees so that they become expert problem solvers. By implementing Lean Six Sigma, the company can improve the current skill level of employees. It also provides them detail understanding about definition, measurement, analysis, improvement, and control methodologies of business operation (Hong et al. 2012). Appropriate application of six sigma model helps HP to produce products and services faster, better and cheaper manner. It helps to remove wastage from the manufacturing process, which helps to increase overall organizational productivity. Appropriate application of Six Sigma model will help the company HP to make an annual savings of $300 million. There is a table given below to measure the applicability of Lean six sigma process in HP. Name of the company Benefits drove due to application of Lean Six Sigma Hewlett Packard Reduction of error during product usage Reduction of overall time for software development Enhancing requirement gathering procedure to reduce rework Reducing the complaint resolution time Reducing appraisal cost per defects Figure 5: Advantages of implementing Lean Six Sigma in HP After analyzing benchmarking and Lean Six Sigma model, it has been found that both of these strategies are helpful to identify the process change within an organization. With the increase of customer expectation and demand from a company, it has become utterly important for the company to implement any one of the strategies for business process improvement. It has been found that company Xerox has successfully implemented the benchmarking process, which enables the company to save more than $200 million. On the other hand, the company 3M has successfully analyzed the Lean Six Sigma model and used it in the organizational process. It has been found that the company HP can successfully use both these models on anyone of them to improve its business performance. Reference list Antony, J., Krishan, N., Cullen, D. and Kumar, M., 2012. Lean Six Sigma for higher education institutions (HEIs) Challenges, barriers, success factors, tools/techniques.International Journal of Productivity and Performance Management,61(8), pp.940-948. Babarit, A., Hals, J., Muliawan, M.J., Kurniawan, A., Moan, T. and Krokstad, J., 2012. Numerical benchmarking inbusiness.Business research,41(1), pp.44-63. Cheng, C.Y. and Chang, P.Y., 2012. Implementation of the Lean Six Sigma framework in non-profit organisations: A case study.Total Quality Management Business Excellence,23(3-4), pp.431-447. Chiarini, A., 2012. Risk management and cost reduction using Lean Six Sigma tools.Leadership in Services,25(4), pp.318-330. Gnanaraj, S.M., Devadasan, S.R., Murugesh, R. and Sreenivasa, C.G., 2012. Sensitisation of SMEs towards the implementation of Lean Six Sigmaan initialisation in a cylinder frames manufacturing Indian SME.Production Planning Control,23(8), pp.599-608. Gremyr, I. and Fouquet, J.B., 2012. Design for Six Sigma and lean product development.International Journal of Lean Six Sigma,3(1), pp.45-58. Habidin, N.F. and Yusof, S.M., 2012. Relationship between lean six sigma, environmental management systems, and organizational performance in the Malaysian automotive industry.International Journal of Automotive Technology,13(7), pp.1119-1125. Habidin, N.F., Yusof, S.R.M., Omar, C.M.Z.C., Mohamad, S.I.S., Janudin, S.E. and Omar, B., 2012. Lean six sigma initiative: Business engineering practices and performance in Malaysian automotive industry.IOSR Journal of Engineering,2(7), pp.13-18. Hiebeler, R., Kelly, T. and Ketteman, C., 2012.Best practices: Building your business with customer-focused solutions. Simon and Schuster. Hilton, R.J. and Sohal, A., 2012. A conceptual model for the successful deployment of Lean Six Sigma.International Journal of Quality Reliability Management,29(1), pp.54-70. Hong, P., Hong, S.W., Jungbae Roh, J. and Park, K., 2012. Evolving benchmarking practices: a review for research perspectives.Benchmarking: An International Journal,19(4/5), pp.444-462. Manville, G., Greatbanks, R., Krishnasamy, R. and Parker, D.W., 2012. Critical success factors for Lean Six Sigma programmes: a view from middle management.International Journal of Quality Reliability Management,29(1), pp.7-20. Pamfilie, R., Petcu, A.J. and Draghici, M., 2012. The importance of leadership in driving a strategic Lean Six Sigma management.Procedia-Social and Behavioral Sciences,58, pp.187-196. Psychogios, A.G., Atanasovski, J. and Tsironis, L.K., 2012. Lean Six Sigma in a service context: a multi-factor application approach in the telecommunications industry.International Journal of Quality Reliability Management,29(1), pp.122-139. Qayoumi, M.H., 2012.Benchmarking and organizational change. The Association of High Education Facilities Officers. Rolstadas, A. ed., 2012.Performance management: A business process benchmarking approach. Springer Science Business Media. Sajjad, F. and Amjad, D.S., 2012. Role of benchmarking in Total Quality Management: case of telecom services sector of Pakistan.Business Management Dynamics,1(8), pp.34-44. Williams, J., Brown, C. and Springer, A., 2012. Overcoming benchmarking reluctance: a literature review.Benchmarking: An International Journal,19(2), pp.255-276. Yakovleva, N., Sarkis, J. and Sloan, T., 2012. Sustainable benchmarking of supply chains: the case of the food industry.International Journal of Production Research,50(5), pp.1297-1317. Zink, K.J., 2012.Total Quality Management as a holistic management concept: the European model for business excellence. Springer Science Business Media.