Supporting the Commander’s Leadership Philosophy Essay Example for Free

Supporting the Commanders Leadership Philosophy EssayThis thesis leave alone cover the Support of the Commanders Leadership Philosophy, assertion humour, strategies, and the role of the gunnery sergeants importance in the execution of the Commanders lead philosophy for maritime Fighter Attack Squadron 214, Marine corps Base Quantico, Virginia. We feel that the look across climate at this building block is good. The three strategies that we will use to discuss this will be communication, training and leadership and how Coperni butt joint they atomic number 18 in order to establish an effective and productive environment. We will also discuss how the gunnery sergeants important role is the key to ensuring that these strategies are well executed. The process used in analyzing this units command climate was done the assistance of the Commanders Leadership Philosophy, blotter, and miscellaneous command photos. Command mood The assessment of the unit is good within the Comm anders philosophy. The Commanders policy will have more of a significant agitate in the command. The Commander stands by his policy by being a band of brothers.He has done a good job qualification it turn over around upholding our traditions as Staff Non Commissioned Officers (SNCO) and Non Commissioned Officers (NCO). The Responsibilities, Leadership, and Core Values are what the Marine Corps is about. By following theses values and the Commanders philosophy the command should be able to carry on the mission and goals set before the Squadron. Commanders Philosophy of Leadership The Commanders expectations for the Squadron as a whole is Teamwork, Leadership, and Communication.According to base hides they have less than 10 percent of incidents within the Squadron. Thats what team work is about taking caring for individually other. Taking time to get to know youre Marines. One person is not stronger than a team. This plays a big part with all(prenominal) Marine in the unit push ing for success. The leadership is a key role, Honesty is the best policy, and a college degree does not make you a leader. Any Marine can be a leader for the mission to be successful we need loyalty and core values.By the command climate survey showing that the unit takes care of each other, this is another step to success. Communication the near important part of the Commanders philosophy. This is what holds all of the Commanders three quarrel together (Team work, Leadership, and Communication). Keeping lines open are very important. Knowing whats being said in sees, passing the word down to the Marines and making accredited they understand what is going on. Our SNCOs and NCOs are essential to this action. Any delay with this action will create problems within the unit.The Commander has an open gateway policy, but the Marines will utilize the chain of command. With the command policy in place the unit should have no problems achieving their mission of success. Strategies to C reate/Foster peremptory Command Climate As part of ensuring the command climate stays positive and even further improve, the following are three strategies formulated in order to define and implement the commanding officers mountain and expectations from his squadron Communication Leaders must be able to clearly express the commanders vision and expectations to their Marines.They must dedicate the time necessary to check up on that their Marines have a full understanding of commanders intent, mission, and how they are to contribute to the squadrons success. The senior Leadership will facilitate the clear communication of such by means of more everyday interactions with their subordinate Marines and get feedback to guarantee that the vision and expectations of the commander are understood. The Noncommissioned officers (NCO), on the other hand, should provide the identical to their junior Marines and ensure the same feedback is received.Training Senior leadership will ensure an NCO master Military Education (PME) is conducted once a month to discuss small-unit leadership, by means of guided discussions on core values and how they relate to their daily operations on and off-duty and to their surroundings. A junior PME is also to be conducted once a month and should be guided by an NCO, to discuss the same issues. Also, sensual training (PT) will be held at the squadron level on Fridays and from Mondays through Thursdays on the smaller unit levels.This ensures consistency in PT, but at the same time suffers Marines to take advantage of regular weekend liberty, vice conducting PT events on Saturdays. Leadership As part of leadership, the mentoring program must be utilize across the squadron as a great tool to counsel, coach, look after the welfare of, and ensure Marines accomplish the mission in support of commanders vision and expectations of teamwork, leadership, and communication. Also, a Values-Based Leadership Integration (VBLI) program will be inco rporated into small-unit leadership.The VBLI is a good tool in that it improves communication skills of each Marine during a guided discussion as well as builds and sustains trust and loyalty between subordinates and leaders. Overall, making ever Marine relate better to the commanders vision and expectations. Gunnery Sergeants Importance As the Comp any Gunnery Sergeant for VMF 214, my main responsibility is, to ensure that the strategies developed to improved command climate aboard VMF 214 are planned and executed properly to ensure maximum success.Communication among the SNCOs will be crucial in order for these strategies to work. Before making any changes, as the Company Gunnery Sergeant, my initial task will be to hold a meeting for SNCOs. The purpose of this meeting will be to ensure that all SNCOs understand and can clearly articulate our Commanders vision and expectations to our junior Marines. This will not only help us bring off the I assumed factor out of the equation, bu t it will show our junior Marines that we know what we are talking about, that we have a plan to turn the situation, and that we will lead them to success.To improve communication in the command will be the first agenda, there will be a staff meeting once a week for all SNCOIC in the command conference room. We will use this opportunity to discuss the progress of our strategies and any other issues some the command. The NCOs will be require to sit down with their junior Marines once a week as well, before they sit down with their SNCOs. This will allow our young leaders the opportunity to develop their leadership skills by mentoring the junior Marines on the things accomplished in their sections and in the command on a each week basis.All Squadron safety briefs will be reviewed by the Company Gunnery Sergeant for accuracy and relevance to the topics we want to focus on. Before the start of any holiday weekend, all SNCOICs will be required to submit a vehicle inspection checklist on all their Marines. I expect the NCOs to perform most of the vehicle inspections, but I also expect the SNCOs to be involved in this process. The goal is to ensure our Marines safety, so they can enjoy their liberty and income tax return to work ready to accomplish bigger and better things for the command.The training is our Second agenda and the training section (S-3) will provide the Company Gunnery Sergeant with a list of Marines names that need to complete their resident PME. Those Marines will get that information passed down from the Company Gunnery Sergeant with school dates. In return, those Marines will be required to respond NLT close of business 3 April 2012, with the date of the course they choose to attend, or a valid response on why they are unable to attend during fiscal year 2012.Physical training (PT) will be conducted at the squadron level on Fridays and at the section level Monday through Thursday. We will add cross-training in all levels of the squadron to be done periodically, to improve proficiency of Marines, ensuring they are trained to handle their respective duties and those of others in case the latter(prenominal) are out of the office due to Temporary Active Duty, leave or liberty, and Personnel change of duty. Last but not the least, there will be a command field meet the last week in August.This can infuse Marines with camaraderie and teamwork and foster esprit de corps. We will be implementing the Professional Reading Program for all sections. SNCOs will be required to build a folder for all Marines in their section to include themselves the No later Than (NLT) date will be 3 April 2012. By this date, all NCOs will be counsel by their SNCOs and all NCOs will counsel the junior Marines on the commanders vision and expectations for all Marines belonging to VMF 214.Furthermore, as part of the check in process, all Marines checking in to the command will be required to write a one page essay explaining what they understand about the commanders philosophy. This can be submitted to their SNCOs NLT one week after checking in to the command. As part of the Professional Reading Program, every Marine will be required to submit at least one book report to the Sergeant Major or senior leadership.Finally, our leadership will show strong in these few ways, at the conclusion of weekly section PT, every other Thursday session a Valued-based Leadership Integration session will go. A SNCO will lead that section on a chosen VBLI that can cover work or life. The mentoring program will be fine tuned and we will ensure that every Marine has a folder with stop information in it. All Marines will have a mentor to help with life events or skills training and all safety documents for TAD or other wise to include holiday routines will be logged in this folder.It will be the SNCOs to assist the younger Marines that will be in the leadership position of a Mentor. The squadron will implement Hails and Farewells and will be conduc ted every month to introduce new Marines to the squadron and to recognize achievements and say farewell to departing Marines. Conclusion In conclusion, we discussed how important it is to have an effective command climate and that all strategies must be imposed for a command climate to have successful results.We talked about having effective communication and how important it is for a unit to understand the commanders intent, how conducting adequate training will promote core values and how leadership is the glue that holds the trust and loyalty between subordinates and leaders. We also discussed how the gunnery sergeants importance is an additional key to success and in the end, the Support of the Commanders Leadership Philosophy, positive command climate that was evident in Marine Fighter Attack Squadron 214, strategies, and the role of the gunnery sergeants importance is essential for the propitiation and the development for the Squadron.

Women in the Civil War Essay Example for Free

Wo custody in the Civil War EssayIn American society during the 19th Century, men and women occupied different terra firmas. Women dealt with private affairs, while men were in charge of customary matters. When the Civil War broke out, the rigid distinction between the sexes became flexible. Women changed because the struggle allowed them to expand their roles to become active in the trustworthym that previously isolated them. From housewives, women became doctors, nurses, and spies. Some even did the extreme they assumed a masculine popance to join the troops. The concealment of their gender proved to be the downside of the changes in women during the war.They may have had relevant contributions in the war, but it was left unrecognized because of its concealed nature. The Civil War was a defining moment in American history. It was the event which determined the fate of the nation as the American community was divided into two opposing sides. It was also a time of probat ive societal change. The realm of war previously belonged to the men it was the male soldiers who fought in the battlefields. However, the Civil War altered the situation. The status of women dramatically changed as they became active participants in the war effort.Indeed, the Civil War opened many opportunities for women and allowed them to be active members of society. This research paper aims to discuss how women changed during the American Civil War, as well as the advantages and disadvantages of the verbalize changes. In the 19th Century America, men dominated society and women were regarded as inferior to them. Women lived under the authority of the opposite sex, either that of the father, husband or other relative (Massey, 1994). They were confined in the domestic sphere their main concerns were their home and family.Women had no voice in the political arena because only the men had dealt with public affairs. Not only was it objectionable for women to fulfill mens jobs, it was also disagreeable for them to wear mens clothes (Eggleston, 2003). When the Civil War began, the tender lines were blurred. Women suddenly were presented the chance to go beyond their realm and move into in the world of men. They were given roles and jobs that were not accessible to them before. Both the sum total and the Confederacy allowed women to follow part in the war effort.For the first time, the government allowed women to become doctors and nurses (Eggleston, 2003). Women also served as messengers and spies. Meanwhile, there are also those women whose contributions were domestic in nature these take cooking, as well as mending and sewing uniforms for the soldiers (Eggleston, 2003 Silber, 2005). These activities may have been the comparable as those women were tasked to do in the past however, there was a significant change. Before, women only did those jobs due to the necessity in the household. During the war, the women did those jobs due to the necessity of the nation.Their domestic activities were no longer performed for private purposes they had become part of the public affairs. However, women were not further passive participants. They were also directly involved in the war effort as soldiers. The battlefield was reserved for males, but the females eventually found themselves fighting the same war. Women became soldiers by concealing their real identities (Eggleston, 2003). There were many reasons why women opted to disguise themselves as male soldiers. There were those who fought in the war to either escape from their engagement or to be with their loved ones.Some saw the war as an adventure and craved its excitement. There were others who saw fighting for its financial benefits and the opportunity to let out provide for their families. Meanwhile, there were women who took part in the Civil War for more noble reasons they went to war because they were compelled by duty and patriotism (Eggleston, 2003). Women had to resort to extre me measures to appear like male soldiers. There were women who were immediately discharged because the way they acted revealed their real identities (Eggleston, 2003).Meanwhile, there were women who dramatically changed their actions and behavior before enlistment to successfully disguise themselves. They modified the color of their complexion and learned how to chew tobacco. They used vests with pads to conceal their breasts the pads also made them seem more bulky and masculine (Eggleston, 2003). Having women disguised as men in war had its share of difficulties. The problems arose from the different toilet habits as well as other personal routines (Eggleston, 2003). Nonetheless, the recruitment of young men in the army proved to be advantageous for the female soldiers.The army consisted mostly of boys, who were still shy and reserved around each other. Most of them were hesitant to relieve themselves in the company of other soldiers to attend their toilet needs, they had to hide in the woods or others areas which offered privacy. The meek nature of young men was beneficial for the female soldiers because it allowed them to attempt privacy without appearing unusual. In addition, the young men of the army have not yet started shaving, so it did not appear unusual for the females if they did not grazing (Eggleston, 2003).It is remarkable that women have finally reached the public realm during the Civil War, even if they had to pretend as men to do so. However, that kind of participation had disadvantages. Women who had successfully unbroken their real identities hidden as part of the army suffered all the difficulties which came with war (Eggleston, 2003). Female soldiers were held captive by their opponents, brought to prison camps and killed in the battlefields. There were those who perished and buried without their real identities discovered.Because women soldiers were not supposed to be fighting in the war, their participation in the war was previously not acknowledged. There were even those who denied the direct involvement of women as soldiers (Blanton, n. d. ). The non-recognition of women fighters in the Civil War prevented the discovery of the total number of female soldiers who offered their services. The numbers available on record are merely estimates. This situation posited a real problem, as it undermined and ignored the contributions of women in the battlefield.During the American Civil War, women changed because they went beyond the roles that were initialed assigned to them. The war effort presented them to enter the public realm of men and participate in it. Women had indeed changed during that time, as they progressed from housewives to participants in war. Women even came in disguise to become soldiers. While it is a great thing that women became active members of the community, some of their contributions were not recognized or accurately recorded because of their secret identities. Nonetheless, this does not dimi nish that fact that women were a significant part of the American Civil War.References Blanton, D. (n. d. ). Women soldiers and nurses of the American civil war. American Civil War Website. Retrieved March 13, 2009, from http//americancivilwar. com/women/index. html Eggleston, L. G. (2003). Women in the Civil War Extraordinary Stories of Soldiers, Spies, Nurses, Doctors, Crusaders and Others. North Carolina McFarland. Massey, M. E. (1994). Women in the Civil War. Nebraska University of Nebraska Press. Siber, N. (2005). Daughters of the Union Northern Women Fight the Civil War. Cambridge, Massachusetts Harvard University Press.

Cameroon Volcanic Line (CVL) Origin and Features

Cameroon Volcanic Line (CVL) Origin and FeaturesLeandri VenteruMid- African Rift Is there a geographical/spatial control on the nature of volcanism in Cameroon?EssayVolcanism in Cameroon occurs mainly on the Cameroon Volcanic Line (CVL), with the largishst and most dynamical volcano being maturate Cameroon (Fitton, 1980). The CVL, representing alka decline volcanoes, draws an easy recognisable Y-shape, with volcanic centres in both the maritime and Continental sectors of the African plate (Fitton Dunlop, 1985). Consensus regarding the driving forces of these volcanoes has in so far to be reached. However, a wide variety of theories and hypotheses addressing the origin and nature of the CVL have been print everywhere the last few decades.The CVL is a 1600km long magmatic sequence, stretching from Pagalu Island in the Gulf of Guinea (Atlantic Ocean) to Lank Chad on the main land of Cameroon on the western African continent (Druelle, Ngounouno Demaiffe, 2007). Geographically the CVL is situated almost parallel to the Benue Trough, and follows the duration of the Ngaoundr Fault (Ballentine, Lee Halliday, 1997). The northern limb of the CVL overlaps with the Chad rift, which marks the northern rift of the Benue Trough (Fitton, 1980). Although volcanism is still active along the CVL is it not a neogene frolic and has been active since the beginning of the Tertiary period. The rocks from the CVL be classified as mainly alkaline, intermediate and felsic. The felsic and basaltic lavas increase inlands towards the branches of the CVL in a volumetric ratio (Druelle, Ngounouno Demaiffe, 2007). maven of Africas largest volcanoes, turn out Cameroon, is a volcanic horst, with an approximate height of 4075m. The volcano of Mount Cameroon is the most active volcano on the CVL. The latest eruption of Mount Cameroon was in the year 2000 (Herrero-Bervera et al. 2004).Scientists tried various methods over the years in an attempt to clarify the origin and dynamics o f the CVL. During the 1980s Fitton (1980) proposed a simple example to justify the geological frolics of the CVL. Fitton (1980) noted that although there is no express for rift faulting there are signs of regional uplift of the basin. The Continental sector of the CVL is characterized by strato-volcanoes (Mount Cameroon), primeval volcanic massifs and even calderas in some areas. Collapsed plains filled by sediments, single magnetic volcanoes and flood basalts ( Ngaoundr Plateau) are also prominent on the continental sector (Nkouathio et al. 2008). The volcanism is not influenced by fractures, which existed before the volcanism in the basement (Fitton, 1980). The origin of the CVL is explained by hand of the striking relationship amid the CVL and the Benue Trough features. Fitton (1980) suggested that the CVL and the Benue Trough are superimposed by rotating one feature by 7 in relation to the other, about an axis. The axis is described to run with a north east strike into th e country of Sudan. The reason for the relative rotation of the CVL and the Benue Trough is speculated to be as a burden of the clockwise rotation of Africa (ca. 80Ma 65Ma) (Fitton, 1980). This clockwise rotation mightiness provide evidence for three features. Firstly, on the origin, the size and Y-shaped geometry of the CVL, secondly the rotation might support reason for the absence of recent volcanism in the Benue Trough. Thirdly, the rotational surmisal might provide evidence for the folding of the Benue Trough sediments. There were some speculations that the volcanism presently active in the CVL was once active in the Benue Trough. If the volcanic line had migrated from the Benue Though to its current position a systematic migration of a hot-spot is implied. Ngako et al. (2006) used remote sensing data as proposed by Moreau et al. (1987) to suggest that the relationship between stress regimes and intraplate alkaline magmatism in the CVL is controlled by lithospheric structu res.Ubangoh et al. (2005) argued that the presence of numerous recent volcanic cones and craters along the CVL is an indication of a strong geothermal gradient down the stairs the volcanic line, although there are no data that proves an increased supply of heat. By using a geochemical study on the basaltic rocks of the CVL and a K-Ar go out programme, Fitton and Dunlop (1985) searched for evidence to prove a systematic migration of the CVL volcanoes. Since the CVL is situated in such a unique geological setting, Fitton and Dunlop (1985) reasoned that they can determine the source of the CVL magmas by comparing the isotopic ratios of alkali basalts on the oceanic sector with the isotopic data of the alkali basalts on the continental sector of the volcanic line. Fitton and Dunlop have anchor that both the major element compositions as well as the isotopic ratios are in setable when comparing the oceanic and continental sectors. What the K-Ar data did prove was that four-fold volca noes were active along the line in more or less the same time period. When Ballentine, Lee and Halliday (1997) compared the ages of the oceanic sector volcanoes, they found that there is a consistency between the rotation of the Cretaceous African plate (Fitton, 1980) and the ages of the earlier exposed rocks on the islands. The ages of the early exposed lavas decrease from the continental side towards the ocean, placing Principe at 31Ma and Pagalu at 4.8Ma. The systematic age decrease of the islands support the cover plume model for the oceanic sector of the CVL, but does not include the continental sector. separate causes of volcanism, such as rift faulting and pre-existing basement fractures were at first discarded due to visitation to collect supportive evidence. The volcanoes on the ocean al-Qaida showed no changes due to the faults they passes through, thus one can assume that the source of these volcanoes are from winding-sheet processes and is not affected by structures occurring in the crust (Fitton, 1980).Research establish on the age and chemistry of the CVL basalts, indicated that the CVL is a young rift associated with the Benue Trough rather than a hot-spot trail.The depth at which a volcano is tapping its magma can be determined by the radioactive decay of helium isotopes in crustal rock (Aka, et al. 2003). Helium serves as a geochemical tracer that could be used to investigate the variety of magma over a period of time. It is generally accepted that ocean island basalts (OIB) show a wide range of 3He/4He (Zindler Hart, 1986) and that 3He/4He ratios from mid ocean ridge basalts (MORB) are provide (Graham et al. 1992a). The 3He/4He ratio of the CVL ranges from 3.05Ra to 8.31Ra. Hotspots in general have much higher 3He/4He ratios (Hilton et al. 1999). Aka et al. (2003) was the first to identify that the distribution of the 3He/4He ratios on the CVL could be due to spatial control, and suggested that the helium isotopic distribution an esse ntial characteristic of the CVL is. These findings are argued as prove that the CVL volcanoes doesnt tap their material directly from hotspots. Aka et al. (2003) is further backed up by go Fitton and Dunlop (1985) did on K-Ar dating and the consistency to the Pb-isotope model proposed by Halliday et al. (1990).The above mentioned data and the long-lasting volcanism of the CVL volcanoes supports the conclusion reached by Fitton and Dunlop (1985) that the magma driving the volcanoes on the continental sector could not originate from a deep mantel source. Therefore the CVL shows no evidence of a mantle plume in the continental sector, but rather signatures convection of the focal ratio mantle (Fitton Dunlop, 1985).206Pb/204Pb and 208Pb/204Pb isotope ratios showed a slight decrease to either sides of the volcanic line from the centred volcano, Mt. Cameroon, which lies on the lithospheric continental-oceanic boundary (COB) (Ballentine, Lee Halliday, 1997). Basalts from the COB volca noes, such as Mount Cameroon and Mount Etinde are more radiogenic with 206Pb/204Pb ratios of approximately 20.52 and 208Pb/204Pb ratios of 40.34 (Druelle, Ngounouno Demaiffe, 2007). The Pb ratios of the COB volcanoes show a strong contrast to the lower radiogenic ratios of the island volcanoes. Basalts from the island located far south from the COB, Pagalu Island, have the low 206Pb/204Pb ratio of 19.01 and a 208Pb/204Pb ratio of 38.83. The Pb isotope data proves that there occurred no consistent major change in the magma over a period of time. The Nd and Sr isotopes of the basalts from both the continental and oceanic regions are similar in composition. The resemblance of the geochemical and isotopic data between oceanic and continental basalts provide evidence that the source and composition of the magma was not influenced by the continental crust, and therefore, the magma does not originate from the lithosphere (Druelle, Ngounouno Demaiffe, 2007). The magma, as speculated by B allentine, Lee and Halliday (1997), originate from a sub-lithospheric source, because of the similar compositions of the oceanic and continental magmas. Nkouathio et al. (2008) argued that since the lavas of the entire CVL have a shallow asthensopheric mantle source a depleted MORB mantle and a metasomatosed mantle, the alkaline lavas are consistent with the asthensopheric upwelling of a hot-spot. Halliday et al. (1990) argued that the isotopic decreases could infer re-melting of an enriched mantle plume located beneath the COB. Halliday further argues that the plume possibly shifted (from its position underneath the Benue Trough) to its current location during the continental breakup between the African and South American plates as well as the rotation of the cooler lithosphere relative to the asthenosphere (Ballentine, Lee Halliday, 1997). Ballentine, Lee and Halliday (1997) do it understandably that although the isotopic data supports the mantle plume theory, the mantle plume is still a part of the explanation of a more complex volcanic setting. comminuted isotopic data demonstrated that many theories proposed in the past were too inconsistent to explain the origin of the CVL. The data includes many guiltless theories, however tho three will be mentioned. Firstly, the reactivation of the Ngaoundere fault which in turn caused the volcanism on the CVL (Moreau et al. 1987). A second classical theory involves membrane plate tectonics which produced the extensional CVL feature (Freeth, 1979). Thirdly, it is suggested that the various active volcanic centres are inconsistent with the textbook model of hotspots (Fitton Dunlop, 1985), (Ballentine, Lee Halliday, 1997).Keeping the above mentioned theories in mind, Ballentine, Lee and Halliday (1997) used a technique of inductively conjugate plasma magnetic sector multiple collector mass spectrometry (Ballentine, Lee Halliday, 1997 pp 111)to acquire new data. From the data Ballentine, Lee and Halliday (199 7) concluded that the CVL does not show a mentionable difference in Hf and Nd isotopic compositions in neither the continental margin nor in the oceanic sectors. However, a very epochal difference in Pb and Sr isotopic compositions were detected (Ballentine, Lee Halliday, 1997). The consistent Hf and Nd isotopic compositions in the ocean island basalts (OIB) are declarative mood of a similar behaviour of the Sm/Nd and Lu/Hf parent-daughter ratios in the source of the OIB (Ballentine, Lee Halliday, 1997). Further, the continental sector shows a similar Hf-isotopic chasten than the oceanic sector. Ballentine, Lee and Halliday (1997), argued that the distinct variability in the Pb isotopic composition can be explained by the recycling of the oceanic crust, since Pb and Sr have increased mobility in the oceanic lithosphere.Kamgang et al. (2008) used a more localized approach, by investigating the geochemical isotopic data of the Bamenda Mountains in Cameroon. Since the previous iso topic studies performed by Ballentine, Lee and Halliday (1997), focussed on the entire CVL, Kamgang et al. (2008) proposed a zoomed in investigation by focussing on one area of the CVL and try to explain the origin of the magma in that area. Kamgang et al. (2008) performed geochemical and geochronological studies of the mafic rocks from the Bamenda Mountains. His aim was to gain a better perspective of the composition of the CVL magma source. K-Ar dating performed on older, crust contaminated, samples of the CVL showed no systematic variation over time. However, insight on the chemical composition of the mantle source of magma is provided by the high Eu, Sr and Ba concentrations (Kamgang et al. 2008). The high concentrations are not a result of crustal contamination, because these concentrations do not correlate to the Sr and Nd isotopic compostitions or the MgO contents or the La/Nb ratios of the rocks. Kamgang et al. (2008) suggested that these high concentrations rather have to d o with the composition of the magma origin. The major element composition shows consistency with fractional crystallization processes. Sr and Nd isotopic values of the Bamenda Mountains coincide with the isotopic data published by Ballentine, Lee and Halliday in 1997. Kamgang et al. (2008) pointed out that the positive correlation coefficients observed between the Pb and Nd isotopic ratios and the negative Pb/ Sr isotopic correlation indicate either contamination by the continental crust (Ngounouno, Druelle Demaiffe, 2000) or the effect of an enriched lithospheric mantle (Rankenburg, Lassiter Brey, 2005)( Kamgang et al,2008).Structural causes of volcanism have been discarded due to failure to prove structural influences with supportive evidence. There are three main structural units present in the Pan- African basement, namely shear zones, fold zones and crush zones from which the shear zones indicating lithospheric faults stands out (Ngako et al. 2006).The volcanoes on the ocean floor show no changes due to the faults they passes through, thus one can assume that the source of these volcanoes are from mantle processes and is not affected by structures occurring in the crust (Fitton, 1980). It was also speculated that the CVL is rather a young rift associated with the Benue Trough. Nkouathio et al. (2008) suggested that the CVL is an alternating structure consisting of horsts and grabens. As a large shear zone, the CVL is structurally subdivided by a sequence of faults indicative of an alternating horst and graben system (Nkouathio et al. 2008).Considering other tectonic models, Ngako et al. (2006) suggested that the magmatism of the CVL is a complex interaction of multiple mantle plumes and fractures in the lithosphere. Ngako et al. (2006) further speculate that the complex interaction may cause the new magmatic complexes to be diagonally aligned. By expanding the study area form only the CVL to other large scale magmatic provinces on the African continent al plate, Ngako et al. (2006) tries to illustrate a complex interaction between hotspots and Precambrian faults. The aim is to provide alternative explanations to classical hotspot models. Ngako et al. (2006) used three provinces, namely the Niger- Nigeria super province (Plaeozoic to Mesozoic era), the Benue Trough (Cretaceous period) and the Cameroon Volcanic Line (Cenozoic era to present) to prove a time-space migration of the West-Central African alkaline magmatism. The ages of rocks sampled, decrease from the northern Niger- Nigeria province southwards through the Benue Trough to the CVL. The decreasing age of the plutonic provinces may suggest an interaction between tectonics and a hotspot system. Ngako et al. (2006) noted that the crustal and elastic thickness of the lithosphere on the continental sector of the CVL is unusually thin. This lithospheric thinning is argued as a position of a hotspot. Nkouathio et al. (2008) suggested that the evolution of the CVL magmas could be explained by the pattern of tectonic stresses and volcanic structures. In contradiction, Milelli, Fourel and Jaupart (2012) suggested that the Y-shape of the CVL was unaffected by plate motions and therefore implies that the magma source is attached to the continent.Geophysical surveys performed on the crust of the CVL concluded that differentiation between the Pan-African belts and neither the structural features nor the thickness of the crust is possible (Milelli, Fourel Jaupart, 2012). The crust underneath the CVL is very thin (ca. 35-39km) and the failure to distinguish between the Pan-African belts and the CVL indicates that the long period of magmatism (for approximately 70 Myr) on the CVL, has not have significant effects on the crust in the CVL region (Tokam et al. 2010). The absence of a seismic velocity anomaly at depths greater than 300km, confirm the presence of the uniform mantle transition zone (Reusch et al. 2010)(Milelli, Fourel Jaupart, 2012). Milelli, Fourel and Jaupart (2012) explored the buoyancy of the lithospheric origin, because the lithosphere is made up of depleted mantle material, relative to the asthenosphere as a basis for their experiment on lithospheric instabilities. Since the lithosphere is buoyant on the asthenosphere, the system is in equilibrium. However, if the lithosphere would experience cooling from the top, a convective instability might be triggered (Milelli, Fourel Jaupart, 2012).The latest trend is that researchers consider the CVL as a hot line tapping its resources from a sub-lithospheric mantle through openings in the lithosphere (Druelle, Ngounouno Demaiffe, 2007). Crustal uplift in both continental and oceanic areas proposed by Meyers et al. (1998) contributes to the theory of lithospheric instability proved by Milelli, Fourel and Jaupart (2012) via laboratory experiments. Milelli, Fourel and Jaupart (2012) analyze the lithospheric instability due to cooling from the crust downwards. The lithospheric instabi lity is speculated to occur within the sub-continental lithospheric mantle. The laboratory experiments performed by Milelli, Fourel and Jaupart (2012) were based on the principle that materials with a viscosity that is sovereign of temperature will react the same when cooling from either the top or the bottom was induced. A continents were created by using different viscosity fluids and fixing genuine variables. These experiments, thats been fully described and discussed by Milelli, focussed on the instabilities created at the continental margin. Milelli, Fourel and Jaupart (2012) documented that the buoyancy factor causes downwellings that eventually return to the surface. This cycle of downwellings and upwellings creates a stress regime where compressional stresses were identified at the downwellings and corresponding extentional stresses, creating rifting fractures, at the upwellings. Fracture patterns on the surface of the experimental continent formed in a combining of hexago ns and distorted squares (Milelli, Fourel Jaupart, 2012). The conclusion of these experiments serve as proof that that continental lithospheric cooling can result in the geometrical Y-shape of the CVL, independent of the size and shape of the continental mass. Further proof is presented by Druelle, Ngounouno and Demaiffe (2007) with supporting data on seismic and gravimetric surveys of the oceanic section of the CVL.

The impact of import tariff on Vietnam’s automobile sector

The impact of import duty on Vietnams machinemobile sphere of influenceAutomobile exertion plays a vital fictional character in the increment process of any countries in the world. Automobile constancy has a solid multiplier impact on the development of a country and a device driver of economic growth because of its forward and backward linkages with well-nigh crucial sphere of influences of the economy structure (Nag, Banerjee, Chatterjee, 2007). Specially, with Vietnam- a developing country, this industrys development helps Vietnam in achieving the goal Industrialization modernisation and encouraging the countrys growth. By openness policies, Vietnamese elevator car industry is a jumper lead industry to develop other industries such as the chemical industry, metal, and electronics. gibe to Mr. Nguyen Xuan Chuan, the minister of industry (2003) said that If we develop and try to obtain localization rate of 30%, after 10 divisions, the gondola industry creates virtual ly $250 zillion with 10.000 workers, equally the value of export rice of many cardinal farmers.It can be said that the automobile industry is one of the most vital heavenss to salary increase the Vietnam position in the world. However, the Vietnamese automobile industry is still quite young. Before the period 1990s, the Vietnams automobile operated according to the brasss plans, most of machines were championship, the home(prenominal) manufactures worked basically on simply repairing that import cars The auto industry has existed since 1986, when Vietnam conducted openness policies- the DOI MOI restructuring process began. The Vietnams automobile industry has begun to dramatically growth it resulted from benefits from the open policy and a tell of incentive activities of the judicature. Beside, calling for unconnected enthronisation, the government had preferential policies to absorb enthronement funds. It made Vietnamese auto market became more heated many foreign in vestors came to Vietnam to promontory and plan investment projects. However, at that time Vietnam, due to the economic sanctions that the US placed on Vietnam, most of automobile manufactures of the US, Japan, and the Europe limited in having investment divisions. As the result, they used to indirectly invest with Asia companies. Although having many difficulties and obstacles, this period was a vital foundation to form Vietnamese auto assembler companies.The year 1991, when the US deployed the embargo against Vietnam, remarked an important step in relationship between Vietnam and the US. It was also a crucial incentive to develop Vietnams auto industry and interest that a range of lead-in join venture manufactures set up such as Ford, Toyota, and Mercedes-Benz in Vietnam. So by the end of 1990s, there were up to 11 JVs in Vietnam. The existing of these famous brand names, it reflects clearly that Vietnam is a potential market. Besides, these beginning success atomic number 1 8 derived from suitable policies of policymakers. Consequently, the Vietnams auto market obtains an estimable growth speed. Since 2003 the Vietnamese automakers down developed dramatically when the government approved the strategy of Vietnamese automobile industry development to the year 2010, vision 2020 in which encouraged all economic sectors participating in the automobile industry and eagerly accelerated state-owned automakers. In 1990s the majority of market share approximately 90% belonged to the production of the join venture manufactures, whereas a tiny rate was those of the Vietnamese companies. However, there was a sharply change in ground of the municipal market share between them, the house servant manufactures increased significantly their sales volume and accounted for 43% of the total sales in 2007 (Report on investment in automobile, 2007).To help the domestic automobile industry having a sustainable position in the domestic market, from that to able to penetrat e into foreign market, Vietnam conducted near defendion measures. In the first period, responsibility including non- duty and responsibility imposed on imported cars with high rate, so tariff barriers and non tariff protected effectively the baby auto industry. Actually, it created a huge difference between imported cars and assembled cars in the country in depots of price.However, the strict protectionism made the imported cars price in Vietnam is a lot higher than other countries. For representative, a naked as a jaybird car named Ford -Taurus was imported in the Vietnamese market higher approximately 300% than in the US (Baston, 1998). Evenly, a car assembled in Vietnam is more expensive than the same one in the US due to only there is a teeny-weeny figure domestic manufactures investing seriously in production to improve their competitive abilities, while the most ones operate at elementary assembling level (Nguyen, 2007). It creates an unsporting situation for the V ietnamese consumers as they gull to pay a much higher price.Applying strict barriers is essential way to protect and force the development of this leading industry, save do its impacts really positive and effective? The answer is current situation in Vietnam, many domestic assembled companies and joint venture companies do non many exchanges to improve localization rate and competitive abilities with imported cars. Due to these companies depend too much on these protection tools from the government and take them change state a comparative advantage. Actually, it is a worry issue with the Vietnams auto industry when integrating into the sphericalization market, all barriers provide be eliminated.I.2-Research focusThe price of a imported car in Vietnam is contributed by many restrictions from government rules such as value added evaluate, special consumption tax and import tax, which causes the amount of specie for a car in Vietnam that is much higher than other countries. Imp osing high tariff rate not only brings huge revenue for area budget, consumption orientation for social but also affect strongly domestic market. Specially imposing high import tax makes the price of an imported car increase, which is disadvantage for foreign companies in competition with local ones. Clearly, most local manufactures want the high import rate to gain more lettuce and market share. This is an unfair treatment and it is also eliminated in the short time, because one of the most important regulations in free trade wherein all barriers are upstage on trade among members. (Dominick Salvatore, 2007, p340).However, clearly it may be a useful way to protect an infant industry as the Vietnams auto industry to redeem necessary time to prepare it to be able to overcome difficulties and challenges in the beginning period from the other developed competitors.A major focus of this question volition concentrate on impact of import tariff imposing on completed car up until rece ntly including challenges to the Vietnamese car as tariff come down to 0% in 2018. What motives to change tariff before 2007, which is the period Vietnam was not a member of the World Organization exchange (WTO)? What positive and negative impacts is the auto gained from imposing import tariff? To gain a deeper understanding of these issues prev hurt in the industry, two main activities need to be considered a review of relevant literature to ascertain current research findings to exam the forces that are driving to impose tariff and including potential challenges the industry face in the short next time and empirical data collection on changes in the volume and value of imported and domestic completed car and the overall views of some economics on the industry in imposing import tariff, also difficulties as the tariff is coming down to 0% in 2018.I.3-Significance of the studyAutomobile industry plays a vital role in the development of Vietnamese economy. An opening economy and sp ecial integrating The World backing Organization (WTO) is a great chance for quick penetrating with the world economy for Vietnam. Also, it creates plentiful of opportunities for Vietnams auto industry such as attracting foreign investment and technology to improve comparative abilities not only in Vietnam but also in other markets. However, beside a range of these benefits, by opening the market, it causes increase imported commodities which are difficulties for domestic economy. Therefore, imposing and applying imported rules that accord to commitments are necessary.A study The impact of import tariff on Vietnams car sector is significant to provide basic information in terms of the relationship between import tariff and its impacts through a specific case. Moreover, it is helpful for do strategy plans for the automatic sector in the future. Specially, being a member of WTO creates not only opportunities but also challenges. Firstly, Vietnam has to implement a range of commitmen ts with the role of a member that is eliminating restriction barriers. Car sector is not an exception. match to commitments with WTO, CEPT, AFTA and ACFTA, Vietnam has to reduce import tariff with imported cars and the time to apply the rules shorten. For example, in terms of completed import car, from now to 2013, Vietnam has to reduce the rate of tax from 83% to 60% and it is 0% in the year 2018 and at that time the domestic industry go out gain to compete for market share by itself ability without any support. Currently, it can be that the mainly advantage of both(prenominal) car produced and assembled in Vietnam is price which is affected mostly by tax. Therefore, as the tariff is coming down, the price of imported car will really much cheaper than domestic car. It will be a huge challenge for Vietnamese car that does not create comparative advantage in terms of neither fictitious character nor price. This raises the question of whether the Vietnamese car industry can surv ive. A significant decrease in the short time may be a disadvantage for domestic companies. Therefore, to improve competitive ability, all of local companies need to have specific development plan to win in the home market.I.4-Overall research aim and individualistic research target areasThe overall aim of this study is to have a deeper understanding of the impact of import tariffs on Vietnams auto industry in particular. However, in give to understand the role of import tariffs in the industry, it is necessary to gain an insight into the forces driving the imposition import tariffs. Therefore two main research vehicles that require to clarify the issues of this research a in-depth review of relevant literature and the collection and analysis of empirical figure. The details of the research strategy and the data collection techniques to be required to gain the empirical data are presented in the Research Methods section.Specifically, the objectives of this research are to1, Iden tify the meaning, motives for applying import tariff and the forces driving chances to the import tariff.2, get word the effects of applying import tariff on completed imported cars and domestic car volume in Vietnams automobile industry.3, Evaluate the challenges confront as the tariff come down to 0% in 2018.4, Compare the recommendations and views of some economics.The first objective- on import tariff drivers will attempt to answer the questions What is import tariff? Why have to impose import tariff? What is the role of import tariff in the development process of distributively industry? Next, objective 2 the role of import tariff in the Vietnams auto industry- provides opportunity to gain meaning insight the effects of import tariff in specific context. The objective 3 on difficulties may be faced in the future of the Vietnamese auto- will give some indication of how much the industry will be challenged, as the tariff comes down to 0% in 2018 according to the signed commit ments. Finally, the objective 4 formulating recommendations in the impact of import tariff in the industry as a result from review of literature and analyzing empirical data.The next chapter the literature review- examines literature pertinent to the objectives of this study, beginning with an investigation of what is meant by the term import tariff.II Literature reviewII.1 IntroductionThis Literature Review will examine the main issues the motives for applying import tariff in all commodities in general and in the auto industry in Vietnam in particular. The literature review of this research concentrates on objective 1 (the second and third objectives will be analyzed though the empirical data collection, while the final objective is derived as a result of the outcomes of the other objectives.)1, Identify the meaning, motives for applying import tariff and the forces driving changing of import tariff.2, Examine the effects of applying import tariff on new imported car and domesti c car volume in Vietnams automobile industry.3, Evaluate the challenges faced as the tariff come down to 0% in 2018.4, Formulate the recommendations and views of some economics.By investigating the above literature, a deeper insight will be stimulated in the study. The strategic forces pushing impose import tax in general and in the Vietnams auto sector in specific. Though this part, a critical comprehension of key issues will be clarified. In the first instance, a worth starting point is to learn the terms of import tariff and infant industry, from that to explore main issues of this research.II.2 Defining tariff and infant industryA tariff is a tax or duty levied on the traded commodity as it crosses a national boundary. (Dominick Salvatore, 2007, p.248). Tax is one of the restrictions that are imposed on trade among countries in the world. The rate of tariff may be an obstacle or incentive way for coping with the nations trade.Tax policy plays an important position in car sectio n, clearly it influents both internal and outdoor(a) car firms. For example a change in import tariff affects not only directly on the imported cars but also indirectly on the domestic cars. Due to a crucial role of tax, so Viet Nam also has suitable changes to contribute in the development of this section. child industry argument the argument that temporary trade protection is needed to set up an industry and to protect it during its infancy against competition from more conventional and efficient foreign firms. (Dominick Salvatore, 2007,p)The use of tariff policy as a potential retaliatory weapon against foreign countries has been observed both historically (Perry, 1955)In small open economy, the imposition of an import tariff has little effect on the world price of the commodity. In general, a tariff attracts resources to the protected sector and shifts demand away from foreign goods. The tariff, however, not only drivers up the relative price of the commodity in question, it al so raises revenue (Caves and Jonkes, 1985)The persistence of tariff is precise important issue mainly for political economy reason (Baldwin, 1985 Dales, 1966)Critics of protection maintain that temporary protection designed as a relief for ailing industries or an incubator for infant industry will quickly aim a permanent fixture in the economy.Automobile policy in some countriesMexicoAs other countries, the automobile industry plays a crucial role in Mexicos industrialization strategy and is one of the key sectors to contribute the development process.To compete with foreign manufactures and have enough time to mature its domestic companies, the Mexican government also has some particular policies to protect this important sector.Initial, the government tell an Automobile Decree that is the formal implementation of these programs to regulate production, sales and imports of vehicles and auto parts. The aims of these activities were to encourage local automobile manufactures opera tions.The development of Mexicos automobile industry divided into iv phases.Firstly, the period of time before 1962 as the Automobile Decree issued, the main activities of Mexicos auto industry was assemble auto parts with less than 20 per centum of domestic factors and most vehicles being imported into Mexico.Secondly, the period of time from 1962-1976 import substitution, at that time the Automobile Decree was stipulated. The content of this Decree banned importee of vehicles of completely knocked down kits (CKDs), of engines, and of many major automobile parts. Beside, another important point of this Decree was essentials such as about the ratio of localization on vehicle assembled in Mexico, in specific, it must reach 60 portion local valued added, and a 40 share limit on foreign ownership of auto parts plants. With a range of strict regulations, they created a tightly protected domestic market. However, it caused foreign competitive that was not exist in the Mexican mar ket. This leaded to negative results such as poorer quality vehicles and higher production cost than foreign competitors.Thirdly, the period of time from 1977 to 1989 Toward international competitive through trade protection and export promotion. The main aim of this phase was to support export. It require at least 50 percent of the foreign exchange requirement of terminal firms to protect automobile parts manufactures, value- added requirement were tightened and foreign firm remained excluded from majority ownership. Due to strict rules, automobile companies had to modernize their Mexican plants to apply these conditions. They had to have ends to restructure for up to date technology, new building plants. Moreover, the workers had chances to improve their skills, qualified to control modern plants. With clear objectives, Mexico became one of the big competitive exporters.Lastly, the beginning of trade liberalisation period, in December 1989, the Decree for the Modernization and Promotion of the Auto Industry authorized imports of new vehicles for the first time since 1962. The open up the automobile parts markets in many significant ways. However, at that time it can be said that the Mexican automobile industry had certain position not only in the domestic market but also in the out-of-door markets. Thus, the decree opened up the automobile market only brought new opportunities for the Mexican companies to broaden distribution network. Specially, when Mexico integrated into the North American Free Trade Agreement (NAFTA) including trine countries Mexico, Canada and the United State, even though most protected barriers on imports of new cars to Mexico were removed or reduced significantly, the regional trade expanded enormously, a range of giant manufactures such as Honda, Mercedes Benz, BMW, Toyota located in Mexico to supply its plants in the US.From the development of the Mexican automobile industry, one of the most outstanding points in the policies of Mexico is requirement domestic content and value added in each production, also the ratio of localization of all enterprises. Essentially, the value added requirement became a function of domestic sales and imports of finished vehicles (Fernandez, 1994).siamese connectionlandWith flexibility and suitable internal and external policies in each period of the development progress, the Tai automobile industry overcame many challenges and difficulties in the early time to achieve many successes and become the leading automaker in ASEAN.The Thai automobile industry dated in the early 1960s. At that time, in order to attract foreign investors to set up their operations in Thailand, the government had some incentive policies that remarked many manufacture from the US, Japan and Europe located their factories in the country. However, from incentive rules to establishment plants, the number of entrants and uneconomical import depended assembly operation soared which caused trade defici t and difficulties to gain economies of scale (Fujita, 2000). In response, the government accepted a new policy aimed at forward localization of auto production. In 1971, the automobile Development Committee announced a policy requiring progressive increases in localization ratio to 25 percent for passenger cars and 201 percent for commercial cars by 1975. These regulations had positive replies in the early period for example many join venture companies started to invest in Thailand and Thai firms also became actively improvement their operations. However, the strict localization ratios created competition between locally assemble cars and imported CBU automobiles. Beside the size of the market seem to be small compared to the number of the existence plants in Thailand. Consequence, an import ban on the CBU passenger cars, an increasing import tariff on CKD kit from 50 percent to 80 percent were imposed to reduce these pressures. In terms of the local contents requirement, the gove rnment decided for raise from 25 percent in 1978 to 50 percent 1983, but due to the economic recession in 1980s, the government banned setting up new enterprises and reduced the localization ratio to 45 percent in stead of 50 percent according to the requirement in 1978. Continuously, the first oil crisis and political imbalance caused the automobile industry in Thailand faced difficulties during the period from the late 1970s to the mid 1980s. Many foreign manufactures had to withdraw from the Thai market such as Ford, Fiat, and General Motor.However, the Thai economy significant recovered in the early 1990s with a range of positive changes in the general economy, also with liberalization policies in the auto industry in particular. In order to strengthen the international competitiveness of the industry by increasing competitions between local enterprises and decrease domestic car prices, in 1991, the government removed the ban on import of CBU passenger cars, simultaneously, fo rceful reducing duties in most imported car categories. This led to the prices gap between imported and domestically assembled and produced cars getting narrow.When the Thai automobile industry had particular comparative abilities, the Thai policymakers started to promote export orientation for the automobile industry in the year 1993. It can be said that this is important strategy remarked a new development phase of Thailands automobile industry, replaced previous policies which always targeted at the domestic market. Thus, the Thai government had an exclusive program called The Automobile Industry Export Promotion Project to achieve the given goals. A range of activities and new were implemented to attract more foreign investors also improve the ability of local enterprises through incentive policies such as exemption from import for auto parts and embodied income tax.brazil nutThe vehicle sales in Brazil were about US 3.1 million in 2009 and it expects raise to US 3.4 million in 2010 in prediction. With the drastic growing, the appear market, age of coming forecasted may pass Germany to become the worlds fourth largest market. Brazil is a typical example for a huge development from an infant industry. Among factors contributing to create a high position of Brazils auto industry can not mention to the role of state policies.The modern Brazilian auto sector traced back to 1956 (Sharpiro, 1996). The government establishes a five-year plan to protect local parts companies. Beside, attracting foreign investment, technology and creating connections to complementary sector, the auto industry was identified as a leading sector in a broad import-substituting industrialization push. The approaches applied were restrict imports and force transportation automobile companies to choose between a banding the Brazilian market or producing vehicles with 90-95 percent Brazilian made content within five years. Evenly, the timing will be set by increasing barriers to entry if the entrant wants to delay its investment in addition to the cost for exit market will be quite high as well. Actually, this was the strictest measures of Brazil to protect the domestic market. The industry, however, gained many positive improvements transnational corporations had to upgrade their operations from simply assembling to full manufacture. This led to develop of other corroboratory productions in Brazil. Not only offering strict regulations but the Brazilian also had financial incentive measure to stimulate all enterprises such as extensive subsidies to reduce the cost capital investment and guaranteed a return even if profit did not materialize.The 1960s marked a period of an instability economy and labor unrest in Brazil. The industry was affected heavily, with original eleven firms reduce to eight in 1968, many weak companies that did not have enough financial capability had to clam up.However, in the late 1960s also remarked recovery strongly of the Brazilian econ omy, specially, in the auto sector with the GDP up to 20% compared to 10% of the economy. Evenly, the production capacity could not keep track with rising demand, so many local enterprises started have plans to broaden investment.Once again, because of outside factors influent to development orientation of the industry, curiously changing international conditions. To balance foreign exchange, the auto industry was expected towards export as a result for this context.Exporting, it means that the Brazilian had both opportunities and challenges from expanding the market. Clearly, there had to face strong foreign competitors such as Japan companies famous with low cost and high quality productions. In order to survive, the Brazilian automakers decided world car strategies, that allowed them can increase the volume and reduce the cost by economies of scale. When overcame these obstacles, global market would become to a benefits due to opening to new doors. Beside, the government also h ad particular activities to promote exporting progress though the Special Fiscal Benefits in 1972 including tax exemption on imported machinery, equipment and other parts, and waived federal and state value- added taxes on exports. In exchange, firms had to commit to long term export contracts and comply with minimum domestic content requirement (85 percent). Beside, the firms were also allowed to import a certain number of parts and component that had banned before.One of the most outstanding of the policies imposed in Brazils auto sector that was obligation the auto transnational automakers to produce cars and component for export in Brazil. For example, Fiat which until then had no presence in Brazil was allowed to enter the domestic car market only in exchange for exporting 155.000 engines. Actually with strict disciplines, they helped local enterprises including auto parts and supportive ones have more chances to develop not only in the domestic market but also the world market .However, the Brazilian automobile industry was really close for imported manufacture that went back with the trend of global integration. Therefore, in the 1990s, Brazils President decided to open the market to imported cars for the first time since the 1950s. This led to some chances in previous policies to harmonies with current context. For example, the ratio of local content decreased from 90 percent to 70 percent and the time to introduce new ensample to loosen protection measure also to offer flexible condition for domestic companies to compete with foreign competitors. Beside, the stimulating from the government, the companies themselves had specific activities to improve their comparative abilities such as modernizing plants in terms of technology, management to cut cost.II.3 ConclusionThese are three typical examples for success developments. Even though, each the industries have different in terms of time and conditions in each countries. Clearly, all of them had to expe rience a difficult period in the early time. The countries had different measures at that time to protect infant industry. One of the useful tool is import duties beside other regulations.III- The effects of applying import tariff on completed imported cars in Vietnams automobile industry.According to Vietnam autos Report Q4-2010 New Market Report Published by Press Office stated thatFluctuating tariffs are still a factor in Vietnams 12th position out of 14 markets in BMIs Business Environment Ratings for the autos sector in Asia Pacific. The highest impinge on is for market risk, which stands at 85.0. Its country risk score has also risen from 49.8 to 51.5, taking its total score for risks to realization of returns up to 68.2. Vietnam is still a country we would expect to see climb the ratings in the future, particularly if its vehicle tariff policy becomes more consistent.Currently, a new imported car to Vietnam has to subject to three taxes that are import duty, excise tax, and value added tax. For example a new 5 seats car imported to Vietnam, the price itself has to added to three taxes import duty, excise duty and value added tax with the rate are 83 %, 50% and 10% respectively. Clearly, these taxes are important factors decided to how high in terms of price of a car is sold in Vietnam. Among three kinds of duties on cars, import tariffs have the highest rate. Moreover, it is an exclusive difference between domestic assembled or produced cars and imported cars. Thus, in order to find out reasons influent on imported cars that have indirectly impact on local cars, it is crucial to investigate the trend of import duties in Vietnam.III.1-The current condition of the Vietnams automobile industryThe Vietnams automobile industry had more than two decades of prevailing and developing, it is so far in the early stage of an infant industry and just limits at simple automobile assembling (Nguyen, 2007).Source VAMA build 1 The sales of local enterprises and the v olume imported new carAdvantageVietnam is a new emerging and potential market and production base on for automobile products due to its dramatic economic growth and bid population of more than 84 million with low car ownership rate and possibility to grow as manufacture with good and bid labor forces.(Nguyen.2007)Joining in and taking advantages from liberalization brings about benefits of market expansion, technology transfer, labor division.Disadvantage-The size of marketThe automobile industry needs to have very big initial investment capital for Equipment, factories, technology, RD and so on. Thus, it is difficult for them to reduce production cost, make profit and reinvest in productions if sales volume exceeds 300.000 units a year (Takayasu, 1998, p22)According to Vietnams Business milieu Survey belonging activities of the Consulate General in December 2010, one of the problems is Vietnamese infrastructure including soft and hard.soft infrastructure labor and legal basis_ Dir ector of international financial corporation( IFC) Simon Andrew state that 50% enterprises do not want broaden their operations and one of the reasons is that the level of labor. Accor him, Vietnam can not win in global game if only based on cheap labor resourceshard infrastructure physical infrastructure- lack and slowness accor to America ChamberIII.2 Vietnamese government policy toward the automobile industryTaxation policy is the main tool of policy makers in management of the automobile industry. It has direct effect on decision of business and production of the automobile makers.III.3- The effects of import tariff on Vietnamese automobile industrySource The general department taxFigure 2 Timeline for Vietnamese new imported car dutyTaxation policy is the main tool of policy makers in management of the aut

Emergence of management accounting

Emergence of management accountingIntroduction commission account deals with providing reading for internal users, mainly the managers. Since they are the section of people who directs and controls the trading operations of the firm, the teaching that Management Accounting provides is very useful. Some of the basic management activities are Planning Considering various alternatives and choosing the best among them. Control Ensure that the chosen final cause is being followed and whether there are in line with the objectives of the firm. Directing and Motivating Activities need to be monitored and employees need to be motivated and encouraged to ensure tranquil and effective functioning of the organization (Seal, W et al., 2006).Emergence of Management AccountingThe concept of Management Accounting evolved during the Industrial revolution of the 19th century. During that period, most of the companies were controlled and owned by a few managers. Elaborate financial reports were not demanded as there were no external shareholders. The 20th century saw a handle of changes in the saving companies were required to submit detailed financial reports in order to satisfy the capital markets, taxation purposes and creditors (Seal, W et al., 2006). Earlier, production technology was simple, with products cursory through a series of distinct phases of production. So, it was easier to identify the associated material and labor represents, thus direct labor was used as the basis for assigning validatory costs to products (Ashton, D et al., 1995).Role of Modern Management AccountingOrganizations are under pressure to not only coiffure decisions on a day to day basis but also to chalk out a plan that will help them to survive and grow in the ever changing market place, considering the fact that they will be faced with uncertain circumstances. The main role of modern management accounting is to provide the various levels of management with reading that is relevan t to make sound decisions and to add value to the federation. It is slightly different from traditional accounting because they provide managers with essential selective information in time to establish targets, minimize the cost, develop standards, monitor performances and compute variances, thereby improving the character reference of the products with reduced wastage. Apart from these, Management accounting aids in improving the flexibility and innovative capacity of the organization, thus making continuous changes to improve its financial and non financial performance to stay on track with the rapidly changing economy (Atkinson, Anthony A et al., 1997) (Prit, 2009).Shaping an organizationManagement Accounting can help shape an organization in the following waysProvides accurate and timely information to help cut costs, measure and improve the productivity.Information on product costs helps in the introduction of new products in the market, pricing decisions and, if required , abandonment of ancient products. For large and decentralized organizations, it is essential to motivate employees use usurp incentives and benefits. This decision is based on the results provided by the management accounting system.Acts as a converse tool which the upper management uses to communicate with the middle and lower management and vice versa. Information about the organizational goals and system is passed on to the operational divisions and feed pole is communicated back to the upper management (Kaplan, Robert S., 1987).Binds the operational and strategic goals together in order to ensure that the performances of the operational divisions are aligned with the organizational goals (Ashton, D et al., 1995).Management Accounting shaped by organizationAn organization can also have an impact on this accounting system in the following waysIn order to successfully grow in the rapidly advancing market, customer satisfaction has become the prime focus. This affects the kind of information required by the organization and demands sophisticated form of management accounting system. Since organizations are divided into sub units, the interdependence among them would be very high. As a result the dynamics of the information needed has changed.Due to incr locomote coordination among organizations, the gap between suppliers and employees are getting narrow. This has led to changes in the way that organizations collect and use management accounting information (Atkinson, Anthony A et al., 1997).A major computer revolution has brought about a significant reduction in the information collection and processing costs and has eased the work of accountants (Kaplan, Robert S., 1987).Management Accounting a Global phenomenonThe challenge faced by companies today is the alignment of local business processes with the global objectives and strategies. Since the organizations are widely dispersed and decentralized, integration of the sub units and its operations has be come vital in order to compete in the global market. This requires management of various organizational relationships, internal, external, vertical, hierarchical, naiant and lateral ties. In the growing global economy, management accounting is required toManage the flow of vertical and lateral information within organizations. Integrate and mastermind activities of units located in various locations (Scapens, R et al., 2007) (Ashton, D et al., 1995).Reduction in tariffs, ease in worldwide transportation and removal of other trade barriers has change magnitude competition as more and more companies are entering the market, thus, the need for management accounting is increasing too. For example Since business is expanding widely, outsourcing has become a heavy(p) deal and countries like India and China are allow foring the way in this area and have a competitive edge over other firms (Seal, W et al., 2006).Impact of globalizationManagement accounting is shaped by various changes in the global environment, such asRapidly changing business mood has increased the research opportunities in the area of management accounting. Many of the countries in the world are re-structuring themselves. Countries like Taiwan, India and separate of Eastern Europe are slowly moving into large scale privatization. This has the altered the global competition scene.Shaping global organizationManagement Accounting plays a major role in shaping the globalAids in stabilizing transfer of specie and the transfer of goods and knowledge between companies located in different countries.Manages the fluctuations in currency by the purchase of financial instruments like futures and options.Enables coordination and integration among the various activities of a globally dispersed organization. Helps to monitor and evaluate the performance of its subsidiaries (Ashton, D et al., 1995).Helps in construct stronger political relationships between the firm and the government of the country where i t has its operations. These ties can have positive impact in the form of tax breaks, subsidies etc. 3 new-made usings in Management Accounting Techniquesa) equilibrise Score lineupThis technique consists of an integrated set of performance measures that are derived from and also helps the partnerships strategy. It develops a strategy for the company to further it objectives successfully (Seal, W et al., 2006). The characteristics of this techniqueHelps the management to clearly state the vision and strategy in a tangible form.Helps in communicating the objectives and strategy to the employees and encourages them to set individual goals and align them to the organizational objectives.Develops measures to evaluate the performance.Four perspectives of a match score cardFinancial- concerned with profitability. Customer- concerned with customer satisfaction, retention of preceding customers and acquiring new ones.Internal ancestry process- concerned with the internal processes t hat will help in attracting and retaining customers.Learning and growth- concerned with the long term growth and development of the organization.The balanced score card is used in both the manufacturing and service sectors. An example of a company in a service sector that uses this technique is the National Insurance Company. It is the property division of one of the major US insurance companies. In the year 1993 they launched the score card technique with revenue of $4 billion dollars. Unfortunately this never worked for the company and ended up making huge dischargees, until a management team was brought in to make repairs. They moved the company from a generalist strategy to a specialized one, thus, helping National Insurance to regain the profitable position in the economy. The balanced score card technique has its advantages and disadvantages.AdvantagesHelps in providing periodic and systematic feedback. Helps in quantifying the vision and objectives of the organization.Helps to set individual goals and aligns them with the organizational objectives, thus, uplifting the morale of the workforce.It focuses on both, financial and non financial factors(Kaplan, R.S Norton, D. P,1996) ( fit Scorecard for Corus Group PLC).DisadvantagesBalanced score card is all about developing a strategy and if the management devises an ill-defined and unclear one, it will lead to a futile and confusing score card.Sometimes looked upon as a purely top down approach, where the strategy is created at the top and imposed upon the employees (Balanced Scorecard nostrum or poisoned chalice?).The implementation of this technique can be time consuming and difficult and may not include the interests of the shareholders, suppliers and employees (Balanced Scorecard for Corus Group PLC) (Kaplan, R.S Norton, D. P, 1996).b) Just in timeThis management technique was beginning(a) developed in Japan by Taiichi Ohno in the 1970s. Toyota Motors Corporation was the first one to adopt Just in Time technique as part of its production system. In this technique raw materials go into production as soon as they are received, the manufactured parts are completed just in time to go into the assembling process and they are shipped to the customers as soon as they are completed. The main features are, materials would be purchased only for the day to day requirement and there would be no goods in process at the end of the day as they are all delivered to the customers immediately (Seal, W et al., 2006). The Just in Time technique is most commonly used by the manufacturing and merchandising sectors. An example of a manufacturing firm using this technique In the year 1992, the sales of one of the leading car manufacturers, Porsche declined to less than 15,000 and had a loss of about $133 million. The timely appointment of two Japanese experts identified the problem as wasteful inventory in the shelves. A quality control design was introduced to reduce the exit of stigmaive parts . Ever since, their earnings have jumped to about $55 million and huge sales of about 34,000. It would be appropriate to signify about a service sector using the Just in Time technique. McDonalds adopted this technique to compete with their competitor Burger King and Wendys. They had to carefully have the system and spend approximately $25,000 in each of its outlets. This was implemented to ensure that the customers would be served with the freshest food within 90 seconds of ordering and also to cut stock up costs, which would ultimately lead to staff savings (Garrison and Noreen, 2003). The benefits and disadvantages of Just in Time technique areAdvantagesReduction in warehousing and ordering cost.Can make use of the extra floor space which would otherwise be occupied by inventory, thus, avoiding any planned expansion that could result in extra write down (Kaplan, Robert S., 1987).Throughput time is reduced as a result, the companies can give quicker responses to customers.The rates of defective units are reduced, therefore, less wastage and cost effective production.DisadvantagesIf any parts are found defective, the whole production process would be held up.Companies are fully dependant on their suppliers, since they have to be able to provide defect free goods.Implementation can be slightly difficult as the workers required to operate under this system needs to be multi skilled and pliant (Garrison and Noreen, 2003).c) Activity Based CostingTowards the end of 1980, Activity Based Costing became a popular form of costing among the organizations. This provides managers with cost information to make strategic decisions. Under this system, overhead cost pools are allocated to the products and other costing objects using a measure of activity. The indirect costs are also allocated to different cost pools, based on the activity. The costs are all attached to each product on the basis of the cost drivers associated (Garrison and Noreen, 2003) (Ashton, D et a l., 1995).A large number of organizations have adopted Activity Based Costing. One example of a company in the service sector, in a developing nation, that is successfully using this technique is Tata Consultancy Services one of Indias largest consulting organization. They used this method to identify issues in their software business. With the help of Activity Based Costing, Tata Consultancy was able to find out that the quality assurance, testing and correction costs were having a negative impact on their profitability. This costing technique provided the required cost information to help the managers set appropriate priorities and monitor the detection costs (Garrison and Noreen, 2003). Activity Based Costing has its own advantages and disadvantages.AdvantagesSimple to operate and can be easily understood.Focus is mainly on what causes the costs to increase.Absorption rates are closely linked to causes of overheads.DisadvantagesImplementation and maintenance is expensive.The cha nges may not be accepted easily by the employees, they may resist.Managers sometimes insist on including sustenance costs and idle capacity costs, this may result in overstated costs.Activity Based costing reports does not conform to the Generally Accepted Accounting Principles. This may require the companies to have two cost systems which can be an expensive affair (Garrison and Noreen, 2003). BibliographySeal, W., Garrison, Ray H. Noreen, Eric W., 2006. Management Accounting. 2nd ed. Berkshire McGraw Hill Education, 12-12, 17 763-765, 19 840-844. Garrison, Ray H. Noreen, Eric W., 2003. Management Accounting. 10th ed. naked as a jaybird York McGraw Hill/ Irwin, 113-17, 8316-320, 338-339, 10445-454. Ashton, D., Hopper T. Scapens, Robert W., 1995. Issues in Management Accounting. 2nd ed. England Pearson Education Limited, 13-5, 346-47, 6115-116, 14300. Hopper T., Scapens, Robert W. Northcott, D., 2007, Issues in Management Accounting. e-book England Pearson Education Limited, 46 5-69. Available at Google e-books http//books.google.co.uk/books?id=k3La7WnBBGICprintsec=frontcoverdq=issues+in+management+accountingcd=1v=onepageq=f=false. Accessed 16 January 2010. Johnson, H. T. Kaplan, R. S., 1987, Relevance lost The Rise and Fall of Management Accounting. e-book USA Harvard Business School Press, 14-6, 9215. Available at Google e-books http//books.google.co.uk/books?hl=enlr=id=yUgXuMBxAx4Coi=fndpg=PR11dq=Importance+of+Modern+Management+Accounting+Practices+in+Modern+Business+Organizationsots=eSpMcqbPoDsig=uHxwYxFfTyR-Sw5iT-dB6v1Y45Uv=onepageq=f=false. Accessed 16 January 2010. Atkinson, A. A et al., 1997. New Directions in Management Accounting Research. Journal of Management Accounting Research, pdf 9 Available at http//miha.ef.uni-lj.si/_dokumenti3plus2/196128/Atkinsonetal.-1997-NewdirectionsinMAresearch.pdf. Accessed 17 January 2010. Kaplan, R. S. Norton, D. P., 1996. The Balanced Scorecard Translating Strategy into Action. e-book USA Harvard Business scho ol Press. Available at Google e-books http//books.google.co.uk/books?hl=enlr=id=mRHC5kHXczECoi=fndpg=PR7dq=balanced+scorecard+in+manufacturing+industryots=wv4Ut7B5Lasig=ryw-8YdLQig50o9bzJAnPXPUQtov=onepageq=balanced%20scorecard%20in%20manufacturing%20industryf=false. Accessed 16 January 2010. Bizcovering, 2009. Importance of Modern Management Accounting Practices in Modern Business organizations. online. Available at http//bizcovering.com/management/importance-of-modern-management-accounting-practices-in-modern-business-organizations/. Accessed 16 January 2010. Balanced Scorecard for Corus Group PLC. online. 123HelpMe.com. Available at http//www.123HelpMe.com/view.asp?id=149201. Accessed 17 January 2010. Davies, R. W. (Dr.), 2009. Balanced Scorecard Panacea or Poisoned Chalice? online. Available at http//www.drrobertdavies.com/balancedscorecardsuccess.php. Accessed 16 January 2010.

Essay --

From the 1920s up until his death Joseph Stalin was the leader of Russia. What ensued under Stalins reign didnt evoke emotions of love for country within the Russian people. Under Stalin the people lived in constant fear because of an epidemic within their bear country, genocide of Stalins own people by Stalin himself. From 1934 up until 1939 a period of plenitude fear swept over Russia and at the helm Stalin with his (helpers?) of mass killings, the NKVD which are the internal police. Russia has always had a form state security service commonly thought of now as the secret police, scarcely in 1929 under the direction of Stalin the NKVD was formed and though it may have a new name it still held the infamous fear and practices of its predecessors, the GPU, The GUGB, and others. Russian reservoir Mikhail Bulgakov was alive during this period of fear, and one of the books he wrote titled The Master and Margarita shares a lot more than one similarity with Stalin and his regime of fea r. In fact it seems want the author created this book as a commentary of the times because of the way he writes ...

Graduation Speech -- Graduation Speech, Commencement Address

For some of you graduates, this will be the last ceremony you might ever sit through. nearly of us, though, and I regret that I am in this group, will sit through many more ceremonies -- ceremonies longer and more tedious that this or anything else you drive out imagine. If you think this is bad, try a college graduation. Think, that is, attend a wedding. And, if just for a moment you think that that is bad, just be thankful you have never accompanied or will attend a Bar Mitzvah.The only ceremony I think anybody would truly enjoy attending is a funeral. But, only if you ar lucky enough, or unlucky enough, to be the guest of honor, because, really, that will be the only time you will be able to be honored at a ceremony and not have to illuminate chit chat with a bunch of strangers afterwards. I hate chit chat. Mindless talk, with really no subject to talk more or less. People love to chit chat after ceremonies, especially after graduations. Be prepared fellow students. Be prepa red. Look or so at the people in the stands. They are eyeing you, picking you out. They are going to find you, and they are going to chit chat. I think it is these costumes we are wearing. Something about us all dressing a ilk that makes people tend to think were all the same person. They look at whiz of us in capital and gown, and figure they might as well talk to us like were all the same relative they came to see. Note to guests Just because you are Uncle Lenny, does not make you my Uncle Lenny. My Uncle Lenny could not attend tonight. He is the guest of honor at a funeral.Well now I am a minute or so into my speech and all I have done is rant and I have said anything of importance, so let me do that, now. Usually people like to choose a quote to use in speeches like the... ... from there my sultry suburbanite.I know what some of you are thinking slump now, though. You right there, you are saying, Hey guy, while Im over here thinking about how purty I am and how not-so-purty my neighbor is, my neighbor is thinking the same thing about me. It dont work. Your scheme is unfeasible. Well, let me tell you this right now, and it is just between me and you. You are the real good-looking one. Let that beastly person next to you think whatever they want, both(prenominal) me and you know who is hot, and who is not.You will all find this helpful in your lives. Just remember that cardinal rule. When two people are next to each other, one of them has to be better looking than the other, and it might as well be you. Unless, of course youre sitting next to me you infectious flap-mouthed scut, you.Thank you all, for your sweetly faked attention.