Reforms of Diocletian - 1268 Words

Discuss the reforms of Diocletian. What were they, why did he think they were necessary, what impact long and short range. Be sure to include comments regarding dominate, tetrarchy (not year of 4 emperors), edict of Prices (Bailkey Lim) and Xp (Christians). Diocletian affects greatly the modern world. End of antiquity was around 9th century. Diocletian brought an end to the period popularly known to historians as the Crisis of the Third Century (235–284). He established an autocratic government and was responsible for laying the groundwork for the second phase of the Roman Empire, which is known variously as the Dominate (as opposed to the Principate instituted by Augustus), the Tetrarchy, or simply the Later Roman Empire.†¦show more content†¦Considering that during the half-century preceding Diocletian s ascension the empire had been in a nearly constant state of civil war, it is remarkable that the Tetrarchy did not immediately fall apart due to the greed of any of the four emperors. In 305, Diocletian retired and Maximian was persuaded to do the same. The two Caesars became the senior emperors as designed, but when it came time to choose new Caesars, the military and Senate intervened and brought forward their own candidates. In 306, Constantine started a civil war in the west, which he won in 312. He took the eastern half from Licinius by 324 and ruled the entire empire until his death in 337. Power was fractured again under Constantine s sons. Though the throne was nominally unified under, among others, Julian, Valentinian I, and Theodosius I, by 395 the division between the eastern and western halves was permanent. Economic reforms When Diocletian ascended to the throne, the Roman economy was on the verge of dissolution Five decades of civil war. The quickest and easiest solution to this problem was to debase the silver coinage, to print more money, as it were.[7] This resulted in extreme hyperinflation, mass distrust of imperial coinage, and, in some areas, localized regression to a barter economy Further, in 301, Diocletian attempted to curb the rampant inflation with his Edict on Maximum Prices. This edict fixed prices for over a thousand goods, fixed wages, andShow MoreRelatedThe World Of Antiquity, The Roman Empire Essay1678 Words   |  7 Pagesroman emperors come and go-from war, disease, famine, natural causes. At this point, the roman empire is going to collapse. General Diocletian takes over and gains power by defeating the last emperor. Diocletian saw an opportunity to reform, rebuild and restructure an antiquated empire. He s the man with plans. He made religious, administrative, economic and milit ary reforms. He thought that romans needed something to bind together, like a religion. He wanted emotional support with the government soRead MoreThe Collapse Of The Second Century Empire2171 Words   |  9 PagesWhen Diocletian came to power in 284 his aim was to return the empire back to stability and prosperity after the crisis that had plagued the third century. External pressures, such as the threat of barbarian invasion, worsened internal tensions such as economic depressions, civil war and an unstable administrative structure due to the growing influence and power of the army. Diocletian evidently saw the external threats of invasion and civil wars as the biggest threat to the stability of the empireRead MoreThe Battle Of The Byzantine Empire Essay1427 Words   |  6 Pageswho they saw as unfit. These themes were meant to allow the Empire easy access to an army but, even with all its benefits it still has its problems. Diocletian, when he took power in Rome, worked to calm the army and build up their defense. The army before Diocletian was only good at revolts, and not impressive at actually defending the empire. Diocletian built up the army and set standard pay for soldiers. He demanded that taxpayers either produce recruits or either find some means to support theRead MoreEvents During The Period Of The Republic932 Words   |  4 Pagessenatorial class. Peasants were driven off the land and into the cities. Most of the peasants were unemployed and lived by begging. The Populates demanded the redistributionoftheland to the dispossessed peasants who vere flooding into Rome, as well as a reform of the voting procedure. The struggle between these two factions came to civil war. Tiberius had been elected Tribune in 133 B.C.E. He proposed a land bill to the Assembly of Tribes that would effectively divide the land give it to the Roman citizenryRead MoreWhy did Rome fall?892 Words   |  4 Pagesnon- existent. Diocletian tried to make reforms to make the empire as strong as it was before. He realized that the empire was too large for one person to govern, he split the empire in half and took control of eastern part himself. He then appointed a co-emperor to rule in the west. He also reorganized the problems in the civil service and made them responsible directly to the emperor. He increased the size of the army and trained them better. To improve the economic health of the empire, Diocletian set limitsRead MoreEssay on The Fall of the Western Empire in the Fifth Century532 Words   |  3 PagesThis chaos brought the social and economic system to the point of collapse. Extraordinary leadership came from Diocletian who ruled from 284-305. He implemented a series of reforms such as his `Edict on Prices. He created what was known as a tetrarchy. This divided the empire, which eventually led to the collapse of the Roman Empire. On his voluntary retirement, Diocletian left two augusti to rule the divided eastern and western empire. However Augustus Constantine reunited the empire underRead MoreAnalysis Of The Novel Lost Of The West 1413 Words   |  6 Pagesinternal power struggles. When Diocletian comes into the picture; Brownworth almost recognizes as a savior to the Roman culture. Before going into the historically accurate means of Diocletian’s impressive power grab of Rome, Brownworth literally sated that salvation was brought to Rome by Diocletian, â€Å"Salvation came, unexpectedly enough, from Dalmatia. A tough soldier named Diocletian†(3). Throughout the chapter Brownworth almost tangibly slobbers over the idea of Diocletian and his somewhat revolutionaryRead MoreEssay on The Fall of Rome860 Words   |  4 Pagescenturies. Persia, at Rome’s expense, was ravaging provinces of the Middle East. With these events in process, the entire empire appeared on the brink of falling apart. The rescue of the failing Roman Empire came at last, in A.D. 284, when the ruler, Diocletian, came to power. He, unlike rulers before him, had the shrewdness and good fortune to survive, as a determined visionary and leader. He was born the son of a freed slave, enlisted in the ranks, and was eventually proclaimed emperor by his troopsRead MoreRoman Empire vs. Roman Rebublic Essay900 Words   |  4 Pagescome to an end and in return the roman empire was formed. In the roman empire the military was growing weak, the economy was falling and a lack of loyalty fell amongst the empire. Diocletian and Constantine passed reforms to help fix Rome like fixing the prices of goods and doubling the size of the military etc... Diocletian had realized that Rome was too large and divided it into two separate parts. The authoritarian policies we temporarily successful but it all came to an end when Constantine reunitedRead MoreDecline And Fall Of The Roman Empire1310 Words   |  6 Pagesthe weake ning of the Roman Empire. Inflation was caused during the Severus reign from 193-211. He increased Army pay drastically, which caused a devaluation of Roman currency. In fact, Severus nearly ruined the value of Roman coinage completely. Diocletian attempted to fix this inflation during his reign, reforming the tax system and tried to even out prices and wages. For the time, he manages to stabilize the Roman currency, however it was clear that the Roman Empire was on the downward spiral in

Symptoms And Symptoms Of Schizophrenia - 1153 Words

1 / 3 Cindy Tien 3-18-15 Per.6 Schizophrenia What is Schizophrenia? Can you imagine living day by day having to hear and see things that nobody else could? You feel alone, lost and different amongst other normal people. Believe it or not, approximately twenty five million people in America have been impacted by this disease called schizophrenia. What is schizophrenia? Schizophrenia is mental disorder distinguished by disturbances within thought patterns, attention, and emotions. Unfortunately, there is no known cure for schizophrenia, but researchers are working hard to find effective treatments for those suffering from this terrible disease. Signs and Symptoms of Schizophrenia Schizophrenics often suffer terrifying symptoms such†¦show more content†¦Delusions are false unshakable beliefs while hallucinations are incorrect perceptions of events or objects involving senses. Thought disorders (aka disorganized thinking) are dysfunctional ways of thinking that causes a person to talk in a garbled sort of way. In addition, patients with this disorder can make up meaningless words or â€Å"neologisms.† Movement disorders can appear as agitated body movements. People that are affected with this disorder may repeat certain motions over and over. It can become so extreme that the person may become catatonic or be in a state in which he or she does not move nor respond to others. If I were to be in such a state, I would not want to have anyone trying to keep me alive because my true self wouldn t be acknowledged. Negative Symptoms Unlike positive symptoms, negative symptoms are associated with disruptions to normal emotions. Patients with negative symptoms suffer from lack of pleasure in daily life, speak very little, and have a â€Å"flat affect† or talk in a dull or monotonous voice. These symptoms are harder 2 / 3 to recognize and can be mistaken for depression or other mental disorders. Research has shown that people who experience a lot of negative symptoms function worse than those who experience positive symptoms. The reason behind this is if you cannot speak, motivate

Has the Single Market project in Europe been a success Free Essays

Abstract The establishment of the EU’s single market was intended to create jobs and enhance prosperity. Since it was established in 1992, significant benefits have been made to the EU’s internal market and a lot of opportunities have been created. Despite this, many problems continue to exist and further changes are necessary if the objectives of the EU are to be fully realised (European Commission, 2012: 1). We will write a custom essay sample on Has the Single Market project in Europe been a success? or any similar topic only for you Order Now Introduction The idea behind the European Union’s (EU) single market was to treat the EU as one territory so that the free movement of people, goods, money and services could be achieved (Europa, 2012: 1). The single market was established by the EU to enhance competition and trade through a system of standardised laws that apply to all Member States (Barnard, 2002: 1). This improves efficiency and gives individuals more choice when it comes to providing and attaining goods and services. The overall quality of the goods and services is increased, which is economically beneficial. The Single European Act was enacted in 1986 to establish a single market and has since been considered one of the EU’s greatest achievements (Europa, 2012: 1). This led to the abolishment of internal border controls between EU countries in 1993 and is now accessible to millions of people across 27 Member States. Restrictions to trade have been removed and individuals now receive better standards of living. EU law comprises of treaties and legislative provisions, such as Directives and Regulations that aim to secure the free movement of goods, services, people, and capital. Despite this, Member States are still responsible for social welfare and taxation, yet the EU influences the policies of Member States (Europa, 2012: 1). The single market has been successful in allowing people and businesses to move freely within the European Economic Area (EEA) and has therefore transformed the way individuals live, work and travel (Mayes and Hart, 1994: 177). The progress that has been made towards the development of the EU’s single market will be identified in this study in order to determine the extent to which it has been a success. Barriers to the free movement of goods, services, people and capital The single market was intended to remove any barriers that restrict the free movement of goods, services, people and capital. A number of different policies have therefore been implemented that seek to remove any free movement restrictions (Mayes and Hart, 1994: 5). This has significantly impacted many organisations and industries within the internal market. However, unless EU policies are conformed to by all Member States it is unlikely that greater freedom will be attained within the EU. This is often at the expense of widely accepted practices; however this is considered necessary in achieving harmonisation. It therefore seems to be important that any barriers to trade are removed and that actions likely to impact sustainable development are eradicated. Article 101 of the Treaty on the Functioning of the European Union (TFEU) (ex Article 81 EC) provides that; â€Å"all agreements between undertakings, decisions by associations of undertakings and concerted practices which may aff ect trade between Member States and which have as their object or effect the prevention, restriction or distortion of competition within the internal market† shall be strictly prohibited. Any limitations that are placed upon the freedom to trade should therefore be prohibited so as to allow for the freedom of movement to be attained. Whether this is easy to establish in practice, is a debatable subject because although substantial improvements have been made in the 20 year history of the EU, it is clear that many obstacles still need to be overcome in guaranteeing a free market (Alam, 2007: 153). Single Market and Competition The establishment of the single market within the EU provides greater opportunities to businesses by providing them with access to the world’s largest trading bloc (Gov, 2013: 1). This enhances economic activity whilst also creating healthy competition through the stimulation of business and innovation. This leads to growth and job creation as export and trade will be increased Gov, 2013: 1). Not only does this have a beneficial impact upon the economy but it also increases productivity. Consumers also benefit from a single market as competition often leads to reduced costs for products and services. This was identified by Euromove when it was pointed out that competition is one of the main driving forces of an advanced modern economy as it â€Å"gives the consumer choice, it puts downward pressure on prices, it rewards innovation and it helps to create jobs (2009: 1). Nevertheless, in order to prevent unfairness and ensure that the single market is a level playing field, the EU has introduced various rules and principles that seek to create fair competition. Such principles impose a number of burdens upon businesses within the EU, although this is considered necessary in the proper functioning of the internal market. It was evidenced by Shuibhne that the establishment of the internal market created a different focus of competition law in terms of addressing the barriers to integration created by state intervention in the market and the problems that occurred as a result of the liberalisation processes of the 1990’s† (Shuibhne, 2006: 88). Whilst the legislative framework is now developed, on-going improvements continue to be made so that rules and regulations are being properly enforced and so that businesses and consumers understand the rules that exist within the internal market. This has been happening since the internal market was first established, so as to maintain an effective operation of the single market. Some of the improvements have included; improving and enforcing single market rules, reducing the regulatory burden imposed upon businesses, and the liberalisation of certain areas including; public procurement, public services and utilities (DTI, 2002: 1). In spite of these improvements, there are still many underlying weaknesses that exist in the single market which seems to suggest that it may not be as successful as originally anticipated in the internal market strategy. Some of these weaknesses have arisen as a result of; failures by Member States to implement some of the Directives (Kennedy, 2011: 108 ), a lack of co-operation that exists between Member States, or because of inadequate enforcement (Kennedy, 2011: 108). In 1999 the internal market strategy was put forward by the European Commission which set out the aims and objectives of the establishment of the internal market. Various measures were incorporated into this strategy which sought to guarantee the proper functioning of the single market. This strategy has since been reviewed on an annual basis, though it cannot be said that the internal market is complete. Therefore, despite the fact that many obstacles have already been removed by the EU, new challenges are continually being dealt with. It has been said that companies within the EU should take full advantage of the single market model since the free movement of capital, goods, services and labour would be realised more easily. Tax issues arising from cross-border mergers and acquisitions would effectively be minimised through economic integration. This was identified by Ilzkovitz et al; â€Å"the Internal Market is a powerful instrument to promote economic integration and to increase competition within the EU and it has been the source of large macro-economic benefits† (2007: 271). Arguably, it seems as though the main objective of the Single Market is to allow competition to be obtained through the ability to trade freely within the EU. In accordance with this, it would therefore be beneficial if EU Companies took full advantage of this market so as to avoid many issues that arise from various issues including the taxation issues that result from Merger and Acquisitions (MA) deals. Hence MA deals are structu red in a way that results in harsh tax liabilities and since an asset-based deal will â€Å"typically expose the seller to two levels of taxation, corporate and personal and a stock-based transaction can be unattractive to a buyer given the tax treatment of fixed asset values† (Q Finance, 2010: 1). If a company only conducts business within the single market, then they will not be exposed to such harsh tax liabilities. This encourages competition which is imperative for the advancement of the economy. However, because there are certain restrictions that exist within the single market, companies often find it difficult to expand their business in the internal market. Thus, as argued by the European Commission; â€Å"national tax systems in the EU differ so much that it can be complicated and expensive for companies to expand in the single market† (European Commission, 2011: 1). Because of these problems, a number of proposals were put forward by the Commission to eliminate these absurdities including the introduction of a single set of tax rules, also known as a Common Consolidated Corporate Tax Base (CCCTB). This would make it a lot easier and cheaper for companies to do business within the EU and as identified by Goodall; â€Å"every year the CCCTB will save businesses across the EU ˆ700 million in reduced compliance costs, and ˆ1.3 billion through consolidation† (2011: 53). The current problems that emerge from companies entering into MA dealings would be r emoved and harsh tax liabilities would be avoided. Long term administrative improvements would also be made for those companies operating in multiple member states (Drysdale, 2007: 66), which is welcoming for those companies wishing to save on taxation. The freedom of movement will be likely to be obtained more easily by the implementation of a CCCTB. This will certainly encourage competition within the single market and more companies would most likely enter into MA deals as a result. Conversely, not all agree that the CCCTB is effective, however, and as a result of this many Member States have refused to support its implementation. It is felt that a CCCTB would be a â€Å"de facto infringement of their tax sovereignty should such a Directive be written into law† (Ernst and Young, 2011: 40). This provides an example of how Member States will not implement every Directive that exists under EU and signifies how greater co-operation is needed. In spite of this, there are many drawbacks that exist within a CCCTB and it is questionable whether the tax advantages of a CCCTB outweigh the drawbacks that would arise if it was implemented. In addition, it was confirmed by the Secretary to the Treasury, Justice Greening, that the draft directive to introduce a CCCTB does not comply with the principles of subsidiarity and proportionality (Cave, 2011: 87). Furthermore, it is also unlikely that the government will agree to a proposal that might threaten or limit the UKâ €™s ability to shape its own tax policy (Cave, 2011: 87). In view of these assertions, it cannot be said that a CCCTB should be incorporated since it appears to be out of step with the principle of subsidiarity. This principle aimed to ensure that the EU only acted in instances where the proposed action could not be achieved by individual countries. Effectively, although there are many benefits of a CCCTB, there are also a significant amount of drawbacks that transpire and it seems as though the government ought to ensure that a CCCTB, if implemented, does not undermine competition, whilst also ensuring that extensive opportunities for tax avoidance are not created. It is arguable whether this can be achieved and it seems as though extra demands will in fact be placed upon corporate tax departments. Taxation Articles 25-31 and 39-60 of the Treaty on the Functioning of the European Union (TFEU) lay down the fundamental freedoms that are relevant to tax law and thus facilitate free movement of goods, services, persons and capital within the European Economic Area (EEA). Accordingly, as argued by Sypris, the changes made by the implementation of the TFEU; â€Å"influence the internal market case law of the Court of Justice, which represents a significant threat to national labour laws and practices† (2008; 219). The ECJ held in Gschwind v Finanzamt Aachen-Aubenstadt (Case C-391/97) [1999] ECR I-5451, [2001] STC 331, ECJ that direct taxation is a matter which â€Å"falls within the competence of Member States,† however, that competence must be exercised in accordance with EU law (Lee, 2010: 1473). This demonstrates how Member States no longer have complete control of their own laws and that the fundamental freedoms, enshrined under the TFEU, must also be taken into considerati on. As noted by Lee; â€Å"ever since the treaties first came into force, the fundamental freedoms have been interpreted broadly, so as to strike down domestic legal rules incompatible with an internal market† (2010: 1474). This is also exemplified under Article 26 which states that; â€Å"the Union shall adopt measures with the aim of establishing or ensuring the functioning of the internal market, in accordance with the relevant provisions of the Treaties.† Since the laws of all Member States must guarantee compliance with Treaty provisions, tax law will be affected. The ECJ’s decision in Cadbury Schweppes v Commissioners of the Inland Revenue Case C-196/04 [2006] 3 WLR 890 shows how EU law affects UK tax law. Here, it was held that the broad interpretation of the Controlled Foreign Companies (CFC) provisions were incompatible with EU law because of the restrictions that were being placed upon freedom of establishment under Article 56 of the TFEU (ex Article 49 EC). It was noted by the ECJ that â€Å"hindrance to freedom can only be justified on the ground of counteraction of tax avoidance if the legislation in question is specifically designed to exclude from a tax advantage wholly artificial arrangements aimed at circumventing national law.† Subsequent to this decision, significant amendments were made to the CFC rules under Schedule 16 of the Finance Act 2009 in order to ensure that EU law was being fully complied with. The Acceptable Distribution Policy (ADP) exemption was abolished and changes to the Income and Corporation Tax es Act 1988 (ICTA) were made by introducing a new section 751AA. This illustrates the importance of the single market and exemplified how UK tax law will be affected by the provisions contained in the EU. The same rules will also apply in relation to the other Member States, though not all agree that this is appropriate. Instead, it is argued that abuses of national law can be effectuated as a result of EU law provisions and that the legislation in question must not be used as a blanket method of justifying abuses such as tax avoidance† (Wellens, 2009: 1). In view of this, it is manifest that national courts are required to undertake a case by case approach when considering individual situations. Various harmonisation measures have been implemented by the EU to facilitate the integration into the single market, including; the merger directive, the parent/subsidiary directive and the interest and royalties directive. The Merger Directive was designed to facilitate mergers across European borders so that it would be easier for companies to engage in dealings, whilst also reducing the tax burden. This was intended to establish common rules governing the cross-border merger of companies within the EEA† (Cain, 2007: 2). It cannot be said that tax harmonisation has been created by the Directive (Bell, 2004: 1), which is again due to the relcuatnce of Member States to implement the Directive. Unless co-operation exists, the Directive cannot be fully utilised and tax harmonisation cannot be achieved. The Parent/Subsidiary Directive was designed to â€Å"grant cross-border transactions the same favourable treatment as is provided for equivalent purely domestic transactions† (Tiley, 2008: 34) and was to be applied to parent and subsidiary companies of Member States. Akin to the Merger Directive, the harmonisation of taxes was intended yet this does not appear to have been achieved as harmonisation is still lacking. Nevertheless, because companies within Member States are still being taxed on income that has been derived from substantial interests, the Directive is not being fully implemented which may be â€Å"contrary to the free movement of capital and freedom of establishment, as well as the Parent-Subsidiary Directive, because such income is as a rule exempt from taxation if derived by local parent companies† (Morgan, 2010: 18). Therefore, the extent to which these Directives are being utilised is debatable. The Interest and Royalties Directive intended to eliminate withholding tax obstacles in the area of cross-border interest and royalty payments within a group of companies (HM Revenue and Customs, 2003: 1). Under this Directive companie s are subjected to a reduced tax liability if their members dealt with each other within the EU. Nevertheless, because no single tax has been created it is questionable whether these Directives are in fact sufficient. Conclusion The establishment of the EU’s single market has brought about significant benefits for EU Member States. A large number of jobs have been created and the opportunities for individuals within the internal market have significantly increased. Regardless of this, the extent to which the objectives of the single market have been attained remains uncertain in light of the obstacles that transpire. It is often difficult to determine whether a free market is truly being achieved since there is a great deal of confliction that now exists. This can be seen in relation to the provisions contained in Article 101, which restrain the free flow of goods. This is clearly contrary the free movement provisions and the courts have been faced with much difficulty over the years as a result of this. In addition, there are many inherent difficulties that arise for companies who wish to enter the internal market and although the implementation of a Common Consolidated Corporate Tax Base (CCCTB) has been proposed, it has been said that this would create even more difficulties. Nevertheless, because taxation comes into conflict with the free movement provisions because of the fact that Member States no longer have complete control of their own laws, it seems as though a CCCTB would be beneficial. Because of these obstacles, it is thereby questionable whether the single market has been as successful as one would have hoped. References Alam, S. (2007) Sustainable Development and Free Trade: Institutional Approaches, Business Economics, London: Routledge. Barnard, C. (2002) The Law of the Single Market: Unpacking the Premises., Oxford: Hart Publishing. Bell, S., (2011) ‘Amendments to Merger Directive: A New Dawn for Cross-Border Reorganisations?’ (2004) International Bureau of Fiscal Documentation, [Online] Available: http://www.freshfields.com/publications/pdfs/practices/dfi030401.pdf [29 April, 2014]. Bently, L. and Sherman, B. (2008) Intellectual Property Law, 3rd Edition, Oxford: OUP. Cain, B., (2007) ‘Cross-Border Mergers Directive’ 31 Companies Secretary’s Review 9, Issue 2. Correa. C. M, Intellectual Property and Competition Law: Exploring Some Issues of Relevance to Developing Countries, ICTDS, Issue Paper No 21, ICTDS Programme on IRPs and Sustainable Development, (October, 2007), [Online] Available at: http://www.iprsonline.org/resources/docs/corea_Oct07.pdf [29 March 2014]. Cave, R., (2011) ‘EU Tax Developments’ 32 Tolley’s Practical Tax Newsletter 87, Issue 11. Drysdale, D., (2007) ‘HMRC, Business and the Tax Profession – An Uneasy Relationship’ 28 Tolley’s Practical Tax Newsletter 66, Issue 9. DTI., (2002) ‘Single Market’ [Online] Available: http://webarchive.nationalarchives.gov.uk/+/http://www.dti.gov.uk/europe/pagej.html [29 April, 2014]. Ernst Young., (2011) ‘EU: European Commission Publishes Final Common Consolidated Corporate Tax Base (CCCTB) Proposals’ News 16/03/2011 40LNB. Europa. (2012) ‘What is the Single Market’ [Online] Available: http://ec.europa.eu/internal_market/20years/singlemarket20/facts-figures/what-is-the-single-market_en.htm [30 March 2014]. European Commission. (2012) ‘The Single Market Act’ The EU Single Market, [01 April 2014]. Goodall, A., (2011) ‘EC Proposes ‘Common Tax Base’ 32 Tolley’s Practical Tax Newsletter 53, Issue 7. European Commission., (2000) ‘Communication on Services of General Interest in Europe’ 580 Final. Euromove., (2009) ‘EU Competition Policy’ [Online] Available: http://www.euromove.org.uk/index.php?id=6516 [29 April, 2014]. HM Revenue Customs., (2003) ‘INTM400010 – EU Interest and Royalties Directive: Overview of the Directive’ [Online] Available: http://www.hmrc.gov.uk/manuals/intmanual/intm400010.htm [29 April, 2014]. Ilzkovitz, F., Dierx, V., Kovacs, V., and Sousa, N., (2007) ‘Steps Toward a Deeper Economic Integration: The Internal Market in the 21st Century; A Contribution to the Single Market Review’ European Economy, European Commission, Economic Papers, No 271, [Online] Available: http://ec.europa.eu/economy_finance/publications/publication784_en.pdf [29 April 2014]. Kennedy, T. P., (2011) European Law, Oxford University Press: Oxford. Lee, N., (2010) Revenue Law Principles and Practice, 28th Edition, London: Bloomsbury Professional. Marquis. M. (2007) ’02 (Germany) v Commission and the Exotic Mysteries of Article 81 (1) EC)’ European Law Review 29, 1-6. Mayes, D. G. and Hart, P. (1994) The Single Market Programme as a Stimulus to Change: Comparisons Between Britain and Germany, Cambridge: Cambridge University Press. Morgan, C., (2010) ‘Analysis – International Review’ 1015 Tax Journal 18. O’Loghlin. R. (2003) ‘EC Competition Rules and Free Movement Rules: An Examination of the Parallels and Their Furtherance by the ECJ Wouters Decision’ European Competition Law Review 62, 224-237. Shuibhne, N. N. (2006) Regulating the Internal Market, Edward Elgar Publishing: London. Steiner, J. and Woods, L. (2009) EU Law, 10th Edition, Oxford: OUP. Syrpis, P., (2008) ‘The Treaty of Lisbon: Much Ado†¦But About What?’ Industrial Law Journal, 37 (219), Issue 3, 219-235. The European Commission., (2011) ‘Simpler Tax Rules for Businesses’ (2011) Europa, [Online] Available: http://ec.europa.eu/news/economy/110318_1_en.htm [29 April, 2014]. Tiley, J., (2008) Revenue Law, 6th edn Hart Publishing. Wellens, R., 2009. Cadbury Schweppes and beyond: the future of the UK CFC Rules. Tax Working Papers, [online] Available at http://ials.sas.ac.uk/postgrad/courses/docs/MA_Tax_Working_papers/Richard%20PUBLICATION%20Final.pdf [29 March 2014]. Wesseling, R. (1999) ‘The Commission White Paper on Modernisation of EC Antitrust Law’ (20 European Competition Law Review 427, 422-427. Q Finance., (2010) ‘Structuring MA Deals and Tax Planning’ [Online] Available: http://www.qfinance.com/mergers-and-acquisitions-checklists/structuring-m-and-a-deals-and-tax-planning [29 April, 2014]. How to cite Has the Single Market project in Europe been a success?, Essay examples

Strategies In Cancer Chemotherapy Cytarabine An Assessment Biology Essay Example For Students

Strategies In Cancer Chemotherapy Cytarabine An Assessment Biology Essay Cytarabine besides known as ( Ara-C ) is an endovenous chemotherapeutic drug normally used to handle acute myelocytic leukaemia. This is a malignant neoplastic disease situated on the myeloid line of blood cells, characterised by the rapid growing of unnatural white blood cells that accumulate in the bone marrow. Ara-C onslaughts both cancerous and non-cancerous cells as they undergo DNA synthesis. The mechanism of action of each drug is multifaceted but chiefly involves suppressing DNA synthesis. Ara-C is transported into the cell where it is activated by phosphorylation. Deoxyribonucleic acid reproduction occurs at the taking strand of the reproduction fork by add-on of the bases in the 5? A ; gt ; 3? way to organize one new girl strand. The 2nd girl strand consequences from reproduction of the lagging Deoxyribonucleic acid strand at the reproduction fork where the lagging strand replicates discontinuously and requires synthesis of a primer. Okazaki fragments are intermediates created from the lagging strand as a consequence. The rate of reproduction for atomic DNA is frequently elevated in malignant cells, peculiarly in aggressive tumors, comparative to environing healthy tissues. Disruption of DNA reproduction of malignant cells inhibits tumour growing and enlargement. Therefore interrupting DNA synthesis preferentially targets malignant cells. Ara-C feats this mechanism to stamp down tumour growing. Ara-C can make this because it is an parallel of cytidine and becomes misincorporated into DNA during reproduction alternatively of cytidine doing changes in the construction, stableness and protein adhering features of the girl DNA. Cytarabine inhibits DNA elongation, with suppression happening preponderantly at the lagging strand of the reproduction fork. It is besides an S-phase-specific agent upon activation and is a competitory inhibitor of DNA polymerase alpha and beta. Inhibition of DNA synthesis through premature concatenation expiration, competitory suppression and the inability of DNA polymerases to adhere adequately to DNA girl strands causes malignant cell programmed cell death. Drug Discovery: Cytarabine i.e. Ara-C was derived from cognition gained from the close scrutiny of bioactive Marine nucleosides, found in the marine environment. Cytarabine is an illustration of a marine-derived drug. The drug was foremost discovered in 1945 by a chemist named Werner Bergmann who collected sponges from the shallow Waterss from Elliot Key, Florida. This unidentified species called Cryptotethia crypta named by Dr. M. W. De Laubenfels discovered more of these sponges off the Islands in the Bahamas. Upon closer scrutiny by the manner of boiling the sponges in propanone in a Soxhlet extractor setup, Bergmann observed crystalline stuff separated from the propanone. This stray stuff was found to be a constituent in a mixture of drugs used for the intervention for acute lymphoblastic leukaemia. UV analysis in the signifier of an soaking up spectrum that was similar to the construction of the nucleotide thymidine. This new compound similar to thymidine was named spongothymidine since the co mpound was derived from sponges. This led to the find that a nucleoside has biological activity. The subsequent detonation of compounds and these finds led to the designation of a close parallel, C arabinoside, as powerful antileukemic agent and was later commercialised by Upjohn ( now known as Pharmacia ) as Ara-C. Other near compounds such as Ara-A were synthesised and commercialised by Burroughs Wellcome ( now GSK ) . Computer assisted drug design can be used to happen the chief active binding sites. These adhering sites correspondent to deoxycytidine place important bindings to functional groups besides present within DNA in cancerous cells, i.e. the mark enzymes involved in DNA synthesis. Computer assisted drug design allows the drug design to be similar in construction to cytidine i.e. be a cytidine parallel. .ucd6731d3378c12d53f9033b05dbcb0ff , .ucd6731d3378c12d53f9033b05dbcb0ff .postImageUrl , .ucd6731d3378c12d53f9033b05dbcb0ff .centered-text-area { min-height: 80px; position: relative; } .ucd6731d3378c12d53f9033b05dbcb0ff , .ucd6731d3378c12d53f9033b05dbcb0ff:hover , .ucd6731d3378c12d53f9033b05dbcb0ff:visited , .ucd6731d3378c12d53f9033b05dbcb0ff:active { border:0!important; } .ucd6731d3378c12d53f9033b05dbcb0ff .clearfix:after { content: ""; display: table; clear: both; } .ucd6731d3378c12d53f9033b05dbcb0ff { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucd6731d3378c12d53f9033b05dbcb0ff:active , .ucd6731d3378c12d53f9033b05dbcb0ff:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucd6731d3378c12d53f9033b05dbcb0ff .centered-text-area { width: 100%; position: relative ; } .ucd6731d3378c12d53f9033b05dbcb0ff .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucd6731d3378c12d53f9033b05dbcb0ff .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucd6731d3378c12d53f9033b05dbcb0ff .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucd6731d3378c12d53f9033b05dbcb0ff:hover .ctaButton { background-color: #34495E!important; } .ucd6731d3378c12d53f9033b05dbcb0ff .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucd6731d3378c12d53f9033b05dbcb0ff .ucd6731d3378c12d53f9033b05dbcb0ff-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucd6731d3378c12d53f9033b05dbcb0ff:after { content: ""; display: block; clear: both; } READ: Pearl Harbor Conspiracy EssayActive site volumes of dCKc and dCKm were calculated by bring forthing the adhering pockets of the enzymes. These of which are similar to the construction of Ara-C: Drug Synthesis: It is possible to synthesize cytarabine, ara-C utilizing the undermentioned synthesis path. This path is besides used and established for the synthesis of ara-AC, an ara-C derived function. This derivative contains an excess N heteroatom within the ring. The first measure in the synthesis path involves hydrogenation of the initial compound utilizing H over a palladium accelerator. This is an illustration of a heterogeneous accelerator that provides a surface for the reactant molecules. The reactant is placed in an ethanolic H chloride solution taking to the decrease of the dual bond. The following phase in the synthesis path is intervention of the 2nd compound at room temperature with bis-trimethylsilyl-trifluoroacetamide ( BFTFA ) in acetonitrile solution produced the pentakis-trimethylsilyl derived function. This is allowed to reflux for several hours until full transition to the last merchandise ara-C is completed. Vaporization of the reaction solution produces syrup where it is boiled in methyl alcohol to take trimethylsilyl groups by solvolysis. Ara-C is so crystallised from the solution as a consequence. Drug Selectivity, authority and SAR: Cytarabine chief mark i.e. selectivity is indistinguishable to that of the nucleoside deoxycytidine due to the fact it is a nucleoside parallel. It acts chiefly as a competitory inhibitor to cytidine triphosphate. Ara-C is metabolised in vivo to ara-CTP and competes with CTP during DNA synthesis with Deoxyribonucleic acid polymerases both alpha and beta. To exercise its cytoxic effects, cytarabine is converted ab initio to the 5-phosphate via rate restricting phosphorylation catalyzed by deoxycytidine kinase ( dCK ) in tumor cells and so finally to its 5-triphosphate ara-CTP. Ara-CTP presumably Acts of the Apostless both by suppressing the binding of 2-deoxycytidine triphosphate to DNA polymerase and by incorporation into stretching DNA strands, ensuing in faulty ligation or uncomplete synthesis of Deoxyribonucleic acid fragments and finally cell decease programmed cell death. Targets of this chemotherapeutic drug besides include adhering sites of the correspondent molecule cytidine. The authority of the ara-C is nevertheless limited in its public-service corporation as an anti-cancer nucleoside because of hapless intracellular conveyance features. Besides it has a weak activity as a substrate for tumor cell kinases. Therefore the development of drug opposition as a consequence from reduced nucleoside kinase activity as lowered the efficaciousness of this agent. Tumour cells deficient in dCK ( deoxycytidine kinase ) are extremely immune to cytarabine, so intramolecular bringing of ara-CMP might be expected to besiege opposition in these cells. Ara-C and similar nucleoside parallels enter cells via specific transporters which are indispensable to ara-C cytotoxicity in human tumor cells. Hence nucleoside transporter lacking cells are extremely immune to cytarabine. Therefore to turn to this job a prodrug of cytarabine is synthesised and used alternatively which can spread passively into cells where it is metabolised into an active signifier, i.e. intracellular activation, and therefore overcomes resistance jobs such as restricting nucleoside transporters. An illustration of a prodrug is cytarabine phosphoramidate. An in-vitro survey assay on tumor malignant lymphoid cells indicated the drug inhibited cell growing up to 50 % of the control value, where the stock drug was prepared in absolute ethyl alcohol. This process was undertaken in a 72h incubation period where information recorded fitted a sigmoid curve and the consequences were expressed as the IC50. Other surveies in vivo conducted on mice with grafted human malignant neoplastic diseases of different types. Cytarabine is effectual against malignant neoplastic disease cells within mice B and mice D. It has some authority against malignant neoplastic disease cells C but opposition develops as a consequence and it is uneffective against A. The structure-activity relationship, i.e. the relationship between the chemical construction of the molecule and its biological activity is the biological responsiveness with G in DNA reproduction, correspondent to cytidine guanine interactions. The SAR constituents of cytarabine are therefore as follows and derived from cytidine. Besides similar in SAR and responsiveness is gemcitabine which works in an tantamount manner to both cytarabine and cytidine but marks lung malignant neoplastic disease, pancreatic malignant neoplastic disease and chest malignant neoplastic disease cells. .u93a20a8093ad6771a70f021d605269be , .u93a20a8093ad6771a70f021d605269be .postImageUrl , .u93a20a8093ad6771a70f021d605269be .centered-text-area { min-height: 80px; position: relative; } .u93a20a8093ad6771a70f021d605269be , .u93a20a8093ad6771a70f021d605269be:hover , .u93a20a8093ad6771a70f021d605269be:visited , .u93a20a8093ad6771a70f021d605269be:active { border:0!important; } .u93a20a8093ad6771a70f021d605269be .clearfix:after { content: ""; display: table; clear: both; } .u93a20a8093ad6771a70f021d605269be { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u93a20a8093ad6771a70f021d605269be:active , .u93a20a8093ad6771a70f021d605269be:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u93a20a8093ad6771a70f021d605269be .centered-text-area { width: 100%; position: relative ; } .u93a20a8093ad6771a70f021d605269be .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u93a20a8093ad6771a70f021d605269be .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u93a20a8093ad6771a70f021d605269be .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u93a20a8093ad6771a70f021d605269be:hover .ctaButton { background-color: #34495E!important; } .u93a20a8093ad6771a70f021d605269be .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u93a20a8093ad6771a70f021d605269be .u93a20a8093ad6771a70f021d605269be-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u93a20a8093ad6771a70f021d605269be:after { content: ""; display: block; clear: both; } READ: Roots of AntiSemitism EssayAn of import portion of ara-C in conformity to its structural activity relationship lies on the phosphorylation as discussed earlier for this compound ; a close analogy is cytidine and similar in construction gemcitabine phosphorylation by dCK. This SAR constituent is on the OH group to bottom left of the O heteratom in the ring, which becomes phosphorylated.

Kant Essays - Social Philosophy, Kantianism, Deontological Ethics

Kant Kant starts off making two distinctions regarding kinds of knowledge, empirical/rational and formal/material. Empirical or experience-based knowledge is compared with rational knowledge, which is independent of experience. This distinction between empirical and rational knowledge rests on a difference in sources of evidence used to support the two different kinds of knowledge. Formal is compared with material knowledge. Formal knowledge has no specific subject matter; it is about the general format of thinking about any subject matter whatsoever. Material knowledge is of a specific subject matter, either nature or freedom. Rational knowledge is metaphysics, of which there are two branches, the metaphysics of nature and of morals. The metaphysics of nature is supposed to provide rational knowledge of the laws of nature. These are not empirical laws; they are more like universal principles of nature that any empirical physical would presuppose, such as that no event in nature occurs without a natural cause. The metaphysics of freedom is supposed to provide knowledge of the laws of freedom. These are the universal rules, which free agents form to govern them. Therefore, Kant's grounding, his initial attempt at a critique of rational reason, is an investigation of the possibility of purely rational knowledge of morals. Take, for example, the Moral Rule: Thou shall not lie. If the moral law is valid as the basis of moral obligation or duty, then it must be necessary. Kant using the word necessity means that the rule obligates or binds whatever the conditions or in all circumstances. It also means that the rule applies to all rational beings and not only to human beings. In this second sense we can say that the rule is universally binding. So in fact, moral rules are universal and necessary. If a moral rule is to be universal and necessary, the moral law must be derived from concepts of pure reason alone. Therefore, if a moral rule or law can only be derived from reason alone, there must be a pure moral philosophy whose task is to provide such a derivation. According to Kant good will and only a good will is intrinsically good. Kant distinguishes two different types of intrinsic or extrinsic goods. If a thing is only extrinsically good, then it is possible for that thing not to be good, or to be bad or evil. Intrinsic goodness is goodness in itself; if a thing is intrinsically good, its goodness is essential to it; and its goodness is not a function of factors other than itself. Kant holds that only a good will, not happiness, is intrinsically good. The idea that it is reason rather than natural impulse that guides action for the sake of happiness is false. Parts of a person perform their functions by surviving and this provides happiness for the person. Reason functions poorly in serving that purpose; instinct does better job. Natural instinct rather than reason provides better for happiness. Kant distinguishes between having a reason to act and acting for a reason. The motivating reason is the reason for which agent acts. A justifying reason is the reason that justifies, warrants, and provides the criterion of rightness for the action. The agent's motivating reason might or might not provide a justifying reason for his action. Kant then defines three types of motivating reasons. One type of non-moral motivation is natural motivation. Action in accord with duty is motivated by immediate or direct inclination. Direct inclination includes such motives as love, sympathy, instinct for self-preservation, or the desire for happiness. The other type of non-moral motivation is prudence. An action in agreement with duty, but motivated by prudence, is action motivated by the pursuit of self-interest or happiness. Since all human beings naturally desire happiness, prudential motivation is indirectly motivated by a natural motivation. Moral motivation is the third type of motivation. The action is not only in agreement with duty, but motivated by duty, done from duty, or for sake of duty. The agent's motivating reason, the reason for which he acts, is that the action is what morality demands and he wants above all to do what reason demands.

Amiable vs. Amicable

Amiable vs. Amicable Amiable vs. Amicable Amiable vs. Amicable By Mark Nichol What’s the difference between amiable and amicable? Their etymology is identical, but their senses are distinct. Amiable means â€Å"agreeable,† â€Å"friendly,† suggesting a person or an experience marked by a congenial personality or atmosphere: â€Å"He seems like the amiable sort†; â€Å"They were engaged in an amiable conversation.† The word ultimately derives from amicus, the Latin word for â€Å"friend,† which is related to amare, meaning â€Å"love.† (The latter term is the basis of amatory and amorous, both of which refer to sexual feelings.) Amicus itself was borrowed into English as a legal term; it is part of the phrase â€Å"amicus curiae† (sometimes shortened simply to amicus), which translates literally to â€Å"friend of the court† and refers to an individual or an organization that files an amicus brief or otherwise requests of a court the opportunity to weigh in about a legal issue. Amicus also survives in the Spanish word amigo, which means â€Å"friend† and is sometimes used as such in American English. Amicable means â€Å"peaceable, marked by goodwill, as in â€Å"We were relieved when we came to an amicable understanding about the issue.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:Bare or Bear With Me?How to Punctuate Descriptions of Colors30 Words Invented by Shakespeare

Ethical Dilema Case 2 Essay Example | Topics and Well Written Essays - 1000 words

Ethical Dilema Case 2 - Essay Example Hence, a decision that his activities be reported to the police officials was taken. It was justified as the police would be in a better position to investigate his motives. The ethical duty has been done as the potential threat to other people’s lives has been reported. Having stated all this, it is, however, important to state that the Middle Eastern descent was only a potential threat and this fact does not make him an offender or a terrorist. He might have had differing views but it might be possible that despite having such views, he might not be dangerous at all. After all, everyone is entitled to his or her opinion. Hence the person should investigate what had happened to the Middle Eastern man and his belongings. Have the police taken him into custody? Is he being tortured just for having such views? Or has he been deported? What happened to his belongings in his apartment? The answer to these questions must be sought to ensure that an innocent person is not being punished or tortured for what he has not even thought of doing, let alone committing the offense. The first decision can be supported by the moral rule that one must carry out his or her responsibilities. These responsibilities may include reporting a theft, a murder or reporting to the concerned authorities even if a suspicious activity is seen to be taking place. The man rightfully informed the police officials so that he and his neighbors can avoid any impending danger. In doing so, he had not only made himself secure but also others around him and had also helped the concerned authorities in maintaining law and order situation by taking the appropriate decision at the right time. The second decision is that the person should further investigate the whereabouts of the Middle Eastern man. This decision is based on the moral rule that no innocent should ever be

Enron and Ethics Essay Example | Topics and Well Written Essays - 500 words

Enron and Ethics - Essay Example Arthur Anderson was recognized by the industry as one of the most prestigious accounting firms in the world. Even though the accounting scam Enron was running was a bit complex, a top accounting firm such as Arthur Anderson should have been able to recognize the accounting irregularities. The accounting firm turned a blind eye and they let the accounting scam continue for years. The Securities and Exchange Commission also did not do a good job of recognizing the scam in time. The SEC failed to perform its job of protecting the investors since they had at their disposal every annual report of the company with its financial statements and they fail to notice the scam the firm was running. The ethical meltdown the firm endured occurred because the executive managerial staff of the company was greedy and extremely unethical. They envision the company as the market leader in its industry when in reality the company had a business model that was completely flawed. At the end of the debacle when things were going down and the scam was revealed the top executives sold their shares fast before they completely lost all their value. The scam was such a secret that even president George Bush was a big backer of the company (Lashinsky, 2001). 2.

Anwar Sadat Assignment Example | Topics and Well Written Essays - 250 words

Anwar Sadat - Assignment Example   During his 11-year reign, he was responsible for the transformation of Egypt from the once retrogressive state to the now progressive state.   His achievements are well documented.Upon ascending to power, Sadat embarked on a corrective initiative that was meant to amend the supposed damage done by his predecessor.   The arrest of the secret police generals and the subsequent diluting of the secret police powers caused shock waves in Egypt. The expulsion of the Soviet Union military from Egypt and the transformation of the Egyptian military brought confidence amongst Egyptians on his determination to address the unchecked misuse of the military powers in the country (International Relations, 2015).In 1973, President Sadat led Egypt into the Yom Kippur War that helped in reclaiming Egypt’s land. During the Six Day War that his predecessor Nasser took part, the country was overwhelmed by the Israeli military that resulted in the country losing some of its lands. As presid ent, Sadat made the recapturing of Egypt’s land lost during the war his priority. As a result, Sinai Peninsula, which was captured by the Israeli army during the war, was returned to Egypt.   Later on, he engaged in finding a peaceful resolution between Egypt and Israel; an act that earned him a Nobel Prize Award. Even though the supposed treaty elicited negative reactions and resistance from the Arab world, it was successfully signed on 26th March 1979 in Washington D.C(Rubin, 2014).

Looking At Presales Bid Management Information Technology Essay

Looking At Presales Bid Management Information Technology Essay This topic s not a primary focus of this book but this is included here for greater awareness. The chapter has a major real-time case study at the end. This chapter takes you through the preliminary concepts and then introduces the third party consultants and their role in large deals. Role of onsite relationship managers is also discussed here. What Is Presales Bid Management? Presales involves lead generation follow-ups, solution preparation, final proposals, product demonstrations, proof of concepts (POC), and many other marketing related activities till the customer is acquired. Bid Management is a vital Presales support service that provides copywriting, administrative and technical resources to ensure the quality of proposal documentation and presentations. A bid managers role is to present a proposal to client that meets their business and cost objectives, while minimizing business risks and maximizing profit margins (to her parent organization). Bid manager is the owner of proposal making process. She studies the request for proposal (RFP docs) from the client, which can be very comprehensive and legal in nature. She plans the whole proposal making like any other project and is solely responsible for keeping quality, costs and schedule for the whole bidding process. She needs to work very closely with sales, technical, delivery and commercial teams to co-ordinate the preparation of a winning proposal. The sales, delivery and technical teams can belong to different verticals and might be scattered across the globe, so the effective coordination and inter personal skills are the key here. A bid manager may not have any direct control over any of the teams, she is working with. For participating executives from different verticals, proposal making may be an extra add to their already tight day-to-day schedules, so getting quality time from them can be one of the biggest challenge in the process. The term winning proposal is very important here; because if we dont win, the whole exercise will be just a big overhead to the organization and how many such overheads your organization can absorb without significantly affecting the bottom line? Following are the main functions that can be categorized under presales and bid management. Qualification and prioritization of proposal and tenders. Co-ordination with sales, solutions, delivery and finance departments To ensure the availability of complete and quality information from each source within set timelines. Proposal documentation. Final presentations to the client with sales team that may involve technical consulting and product demonstrations. Who Fits? A good fit here would be a person who knows the company and its offerings inside out. Good communication, co-ordination, presentation, and interpersonal skills are usually required. It will help if the person for the bid manager post has work in similar projects/ products (as required by RFP) and can appreciate their commercial as well as technology aspects. She will be required to do a lot of number crunchings say for schedule, cost and scope and quick what-if computations to deal with variations in these factors. A thorough understanding of industry segment in which she is working will be a big plus. Not to forget stress and round the clock working under extreme pressures of dead lines is an integral part of this job. The Organization For Presales And Bid Management This will vary from company to company. In IT services companies there may be a few people marked working for presales function at each vertical/ department level. Typically it is headed by a manager presales. For large deals there can be a presales group working at corporate level that helps presales managers at different verticals. The corporate level presales group might involve very senior and seasoned professionals as far as the whole process of bid management is concerned. Whenever the organization receives a RFP (Request for Proposal), pre sales group may need to draw people from different verticals as per the expertise required in making proposal. Technical writers, commercial and legal managers are invariably required in case of large deals. There can be a bid manager designated for every individual RFP depending upon the size of the deal. In case of smaller deals, a single bid manager might takeover multiple bids. A bid manager is like a project manager with a responsibility of complete bid process. The bid manager typically belongs to the presales organization but there can be variations; if the stakes in proposal from a particular vertical are more, they may like to appoint the bid manager in consultation with pre sales. Once the bidding process is complete, expert from other verticals may go back to their regular assignments. Role Of Third Party Consultants In Execution Of Bids Companies typically specialize in their line of business; floating a tender and managing the whole process may altogether be a different ballgame. Its true especially when the stakes on the buyer side are high and tenders floated globally. The buyers side may find it an uphill task to manage the whole bidding process and fortunately consultants are there to help. In the whole process of bid management, consultants can be employed by both buyers as well as sellers. On buyers side they help in writing documents for RFP (Request for Proposal) and manage the whole bid process till the right vendor is selected. RFP document is important as it tells exactly what goods and services are required along with location, price, constraints and other terms and conditions. Its a legal document and forms the base for writing proposal on the suppliers side. Similarly on buyers side, third part consults help in evaluating the proposal. Typically they can take the role of a bid manager on the suppliers side and do coordination with verticals as required, and manage the whole bidding process. When third party consultants are engaged by the buying organization, they are the sole contact points for vendors for the whole bid-life-cycle. For buyers, they ensure quality of RFP and supporting documents, the right placement of the RFP (putting to select qualified vendors), the assessment of vendor capabilities and fit, the the documentation is as per agreed standards and finally help the buyers to rate the vendor proposals to conclude the bidding process. They may also monitor the transition and change management for buyer and typically oversee steady stare operations for an agreed period. Role Of Onsite/ Customer Relationship Managers (RM) Its often onsite relationship managers, who are first to know yes! Some thing right is going on there. They may bring in the lead; much before the official tender is floated. They help to ensure, their company is also a party to the bidding process. In many strategic deals the tender may not be floated publicly but the buyers place it to select companies, who they believe, have the capabilities to deliver as per their requirements. Onsite coordinators can bring in vital information about buyer groups, managers and their motivation behind floating such a tender. Some time approximate budget is also known. All this information can be vital in upbringing of a winning proposal, in fine-tuning the commercials and other details in last minutes if required. Post win onsite managers play a lead role in transition and ensure required levels of co-operation from clients end. Its the familiarity of onsite coordinators with client managers and their business (and also on what will fly) that ma kes them a crucial link in the whole process. Section B: Sales marketing of IT Companies Definitions Many of us do not appreciate the fact that sales are an important sub-part of marketing. Marketing is everything you do to promote your business. If you have an apt marketing strategy, most of the job is done. If the customer values your product services, she will herself make an effort to buy them. And you need little or no sales effort at all. The primary job of marketing is to create interest of the customer in your companys products and services. Marketing strategies deal with business development, selling techniques, communication and customer relationships. Marketing creates value for your customers as well as the company. With this, I think we understand the difference between sales marketing. Now; when we talk of IT we are generally concerned with marketing selling our solutions. For the purpose of this discussion; a solution is a mutually agreed-upon answer to a recognized problem that should provide some measurable improvement. So whats different here? We have two processes in any business scenario purchase and sale. The solution sales processes depends more on the buyer, who must feel the need for value from the organization, beyond its standard product or services being sold. The buyer must also perceive the prospective seller as having the credibility to deliver that expertise. At the same time the buyer must feel trust in supplier to discuss a problem share information that may be crucial for his survival. After that only a supplier may be allowed to do due-diligence and offer a solution and associated commercials (to the buyer). So we can make out the difference between a buyer in two situations solutions selling and selling standard products services. Fair enough! Critical Success Factors In Solutions Selling Already so much has been written on this topic in the management literature. We will discuss only a few of key points for the sake of completeness. Believing the emotional value and benefits of solution offerings: It is important to get an emotional understanding of your service offerings along with technical and business aspects. You need integrity and a strong belief in your offerings. For making a sale you should be able to transfer all this into the hands of buyer. Ability to find qualified buyers: Meaningful selling happens when you can find people who have a certain need and you can fill that need. Establish trust: Selling always requires building relationships and determining the buyers true needs. If trust cant be established; selling a solution might be extremely difficult. Match needs/wants to product benefits: It is critical to understand the buyers true needs and be able to match them with the solutions benefits. Ability to ask for the sale and deliver: Simply presenting the benefits of solution isnt enough. You must be able to ask the prospect to take an action in the form of placing an order. Once the order is placed you must be able to deliver on what you proposed. This is directly linked with your credibility to make next sale to the same customer or in the greater market place. How Technical Background Helps? It is very difficult to find people who are well-versed in selling solutions. Companies are investing a lot many $ in training qualified people with relevant technical backgrounds so that they are able to find the right solution for the customers. An effective solutions sales executive should be capable of processing a potential clients business needs, comprehend the technologies available and help designing a solution that delivers desired value to the customer and maximize the profits for her company. Most successful solution sales profiles have good engineering and business backgrounds. They have the right soft-skills, and thorough understanding of market. The key soft-skills that count here are business communication, public speaking, conflict management, and negotiation. Challenges Faced By A Customer Relationship Manager (RM) One of the most important skills RM needs is the ability to multitask and utilize various skill sets depending on the assignment at hand. Each day can bring its own set of unique responsibilities and challenges. For example it is anchoring a series of client meetings to discuss a large proposal for outsourcing their infrastructure ERP maintenance. It can well be a networking event to congregate the important stake holders, both from business and IT for a big project. Managing several different tasks at the same time might be challenging. The variety of responsibilities a RM has, to keep the business and relationship running can be very interesting at times. Back in office, there can be reviews of ongoing projects in onsite- offshore model with a couple of meetings per week. There can be one-on-one meetings with the client and other stake holders. Other meetings can be with the offshore teams late in the evening. Effective presentation and negotiation skills are very important for a RM. It can be periodic presentations to clients CIO on overall engagement or it can be presentation regarding resolution to a major break down in IT services. At times RM is there only to listen and make a compromise or mediate difference of opinion on project scope between project owner and the offshore project manager. One major task for RM is Bids and new initiatives as we have discussed in earlier sections. RM is one of the very few persons present on client side (from vendor) so she is the one who takes the first reaction from the client for both good and bad of offshore teams. She needs to be a true diplomat if you want to say it short! RM vs. BRM We are very much familiar with the role of customer relationship managers (RM) in solutions selling. The role of Business Relationship Manager (BRM) is a relatively new role in IT organizations. The BRM is an important link between IT and the business. The BRM needs to have significant knowledge pertaining to both technology and the commercials. BRM generally talks for the business within an IT organization, without any additional responsibilities to sell products or work on upcoming business deals. BRM role was actually created by CIOs in IT as a solution to what business sees IT as a barrier. Many times business doesnt understand how swiftly IT organization can respond to their fast changing needs or simply doesnt appreciate the capabilities of IT? BRM is supposed to fill this communication gap. BRM needs to know both business and technology to a reasonable level. This position also requires an ability to understand the business adequately to communicate the substance of projects t o the technology teams. On the other hand, BRM also needs to comprehend the technology sufficiently to communicate its complexity in simple terms for the business. Case Study: A Complete Bidding Cycle for a Multimillion $ IT Outsourcing Deal Y Inc. is a US based IT outsourcing company dealing in Information Technology products and services. It has marketing and development offices in more than 50 countries all over the world with sales revenue running in multi billion dollars from services alone. The services IT portfolio covers almost every segment ranging from high end ERP consulting, internet, mainframes to legacy applications. Y Inc. has development centers in all Indian metros with total staff exceeding 40,000 in India alone. ERP services and Web Applications are the most revenue earning activities throughout the globe. Y Inc. had received a request for proposal (RFP) from a European conglomerate (AtoV inc.) for managing their IT operations worldwide. They wanted to outsource their entire IT operations in order to achieve better operational efficiencies, substantially , reduce IT operations costs and get an ability to focus more on their core manufacturing and retail business. AtoV Inc. has diverse interests throughout the world that include heavy engineering, consumer goods, house hold electronic equipment, electric distribution grids, automobiles and retail businesses. They also have a fully owned IT company (IT Ltd.) that is supposed to manage IT operations for all their group companies. The group IT Company (IT Ltd.) is seriously short of skilled manpower to support other group companies in a cost effective manner. Also there is a lot of interference in the operations of IT Ltd. itself by the corporate (AtoV Inc.) and its not free to price its services as per market standards. Many a times IT Lt d. is forced to give resources free of cost or at nominal rates to other companies in the conglomerate to manage their IT operations. Appointments at top level in IT Inc. are also dictated by the corporate (AtoV Inc.); and there are many more such reasons, this group IT arm (IT Ltd.) is fast becoming economically not-so-viable for providing IT services to the group. The corporate was forced to look outside for better options (vendors) that are market driven and can be held responsible incase of non performance. This was the first occasion in past several decades where AtoV Inc. had floated a RFP outside to its group empire for outsourcing IT operations. They were extra cautious and are taking every possible effort to make it a success. The RFP was not advertized publicly but only a few major players across the globe were invited to put forward their proposals. AtoV Inc. thought these were the IT services companies who could sale up to their standards in terms of quantity, quality and reliability. Total nine global IT service providers were invited to participate in this prestigious worldwide bidding exercise. Each one of the participants had annual sales revenues well exceeding $ one billion. All were global players. They all had expertise build up over the years in the areas desired by AtoV Inc. These nine service providers were selected based upon a comprehensive research project undertaken as a part of preparing formal RFP documents. The selection of final vendor would depend upon how well these service providers understand the requirements of AtoV and present a customized solution. Pricing and other commercials of the proposal were to play an important role. However the contract could be awarded to a vendor who se quality and solution perfectly suited the needs of AtoV. In that case the pricing could be second or even third best (amongst all the bids submitted). We see therefore, the pricing was not the sole criteria. The total pricing of goods and services asked by AtoV Inc. was likely to run into several hundred million $, spread over the contract period. Depending on the annual performance reviews, the contract was likely to be extended up to 5 years. As expected, this bidding exercise attracted the attention of business press, the worldwide. In India it was in headlines in national business news papers, as much of the contract was likely to be executed from India (that is perceived a low cost region). Almost all the contestants for this contract had major back office presence in India. Executives of AtoV had no prior experience in dealing with the bidding processes of this magnitude and geographical spread. So they engaged a third party consultant (TP Con.), specializing in bid management for large deals, to manage the selection of most suitable vendor for them. TP Cons were given complete responsibility from concept to closure. The selection of a suitable vendor was the closing point of the bidding process. TP Cons were also supposed to monitor the transition and work out a plan for change management. Both AtoV Inc. and TP Cons were headquartered in California. TP Cons started talks to various department heads and CXOs of companies within AtoV group that were likely to be parties in this off shoring exercise. It required almost a months due diligence for TP Cons to figure out the IT needs of various participant companies. It was decided to contract out IT operations in phases. For the first phase Infrastructure Services (IMS) and ERP were chosen. These services ba dly needed an overhaul and they were the ones, consuming the maximum portion of IT budget; almost in all the cases (Companies). After everyone agreed in concept for inviting proposals in order to contract ERP and IMS services, the first step was to write a request for proposal (RFP) document. RFP is a comprehensive document that mainly focuses on the scope of goods and services requirements and conditions governing the bidding process and the contract there after. As stated earlier this was to be a multimillion $ contract spanning over 5 years. The RFP document itself was running close to hundred pages including many annexure. The main document had many sections. The first section included company back ground (AtoV Inc.) and the intentions behind floating the RFP. Various acronyms used in the main RFP document and its annexure were defined. It had contact points for the purpose of proposal from AtoV side. It also had proposal submission timelines and terms and conditions governing the whole process of proposal making. It also had the general requirements that a vendor and its proposal needs to fulfill as a prequalification note. It had executive summary of the overall scope being outsourced. And as main content it had two sections on the detailed scope of goods and servi ces sought from prospective vendors. One section contained detailed description on ERP services and the other one detailed infrastructure service (IMS) outsourcing requirements. It had a NDA (non disclosure agreement) to be signed by prospective vendor as AtoV was sharing a lot of confidential information regarding their applications and infrastructure. All this information was vital to the prospects for an accurate proposal making. The RFP also had a template (an outline format) for proposal and broad guidelines on what proposal would contain terms of solution and commercials. Apart from the said details in the main body of RFP; there was a number of supporting annexure documents in including some detailed spread sheets. They included NDAs, formats for commercials, legal terms and conditions governing proposal, application landscape and their interface details with multiple ERPs in the scope of proposal, details of servers and diagrams of network architecture and many other details to work out the solution and commercials of the proposal as accurately as possible. After issuing RFP, the suppliers were given a chance to raise their questions regarding proposal and bid processes. The proposal was to be submitted by email before a stated due date (fixed) and time that was to be followed very strictly. After two weeks of making proposal, each one of the 9 prospects was to be given a chance of oral presentations to a selection committee comprising of senior executives from AtoV and TP Cons. The period between floating of RFP and final award of contract was approximately 2 months that is typical to deals of this magnitude. After the contract award date, there was a transition period of 3 months to transfer application and Infrastructure services to the bid winner, Y Inc. in our case. TP Cons were to chalk out and execute a plan for transition and change management. During transition all expenses were 50-50 between Y inc. and AtoV. Expenses included salaries for Y Inc. and AtoV, all overheads, software/ hardware and whatever it takes for smooth trans ition of services to Y Inc. The transition was to work under an onsite/offshore model from India as offshore base. Main onsite locations were spread in North America, UK, Germany, Japan, Singapore and Australia. After all transition is done TP Cons were to monitor the steady state operations for an additional quarter. Once Y Inc. officially received the RFP; a RFP response team was to be formed. First member, the bid manager was from presales team as it happens in many cases. He was the project manager for this mega proposal making exercise. The team members were required from infrastructure group and ERP competency. Almost all the elements of IT infrastructure like mobile devices, phones, copiers, PCs, servers, data centres, software, networks and the processes including help desk were involved and IMS was the biggest component of RFP. Three to four senior experts were needed to cover all the areas of IMS required in the proposal. As usual the resources were already busy doing other billable projects. Making a proposal was important to organization but it cant be billed to any client obviously. So taking a project manager out from his billable role for a couple of month was a difficult call for any functional head. For ERP stream we required experts from SAP, Oracle Apps and People Soft HRMS syst ems both technical and domain experts. Though the size in terms of $ value of ERP stream was smaller but we needed many more members there because of diverse nature of functionalities involved and we had 3 core ERPs to support. In ERP stream also the story was the same all designated members for proposal making were busy in billable roles. To start with, the members in both the streams were put in dual roles of working in their regular work and contributing in proposal making s well. All the team members including bid manager were busy in study and analyzing the RFP documents from the client. Legal and finance teams also studied the proposals. Around 35 questions from all the streams were sent to the client for clarifications. Sending too many questions is considered as if you have not done your home work in analyzing information supplied in RFP and at the same time sending too few (of them) may be taken as if you have not studied the RFP in the depth required for making the proposal (so its a fine balancing act). All the nine prospects sent in their list of questions to AtoV for getting more information and clarifications, which they thought were required to make a decent proposal. AtoV executives took about one week to get back with answers. QA from all the 9 prospects was combined and this combined list was circulated to each participant. This is a typical practice to make sure each prospect is benefitted by the questions raised by others and all of them have maximum possible information (right information) before they start working the proposal. AtoV along with TP Cons also hosted a pre-bid face-to-face meeting in whic h all the prospects could discuss the answers and ask on any remaining questions. This was the last chance for all the participants to raise their questions or ask for more information. After closing of this meeting till the submission of final proposals, any officials from the potential vendors (9 prospects) were not supposed to talk to ANYONE from the client (AtoV). Any such attempt could disqualify the prospect from making a proposal. With all this information now it was imperative for Y Inc. to work on proposal on a war footing. They had 40 calendar days time left and team was not in place yet. Except bid manager himself nobody else was confident on content, clauses and scope of the proposal. Y Inc. decided not to engage a third party consultant for writing a proposal. Being an IT services major, making such proposals was routinely done. More over they had a specialized team under presales for such large deals. Even with large deals team, the experts were to come from respective team of ERP and IMS competency verticals. Including bid manager and two members from the large deal group a total of 14 members were identified for making this proposal. All had prior experience in making such proposals. Two technical writers were also included in the team. One of the team members from large deals group was of the level of general manager. The day came when all designated proposal team members were detached from their regular work and they were all packed in a conference hall of the corporate office. No land lines in the conference hall (conf hall) and all mute cell phones only hot discussions! They were sometimes useful and sometimes not so useful. But great, all team members were available in a room to exchange ideas and technical writers standing, to take notes and make things presentable. First bid manager presented a schedule on how to make it who will do what by what date? A net 30 calendar day program no offs; not even weekends. Start by 7:30 or 8:00 AM till half past mid night sometimes but no compulsions. Breaks for tea and smoke; snacks made available inside the room; all make to order. The motto only one, get it done whatever it takes. You can take your offs later. Some model proposals were studied and things start taking shape. 0.1 draft versions was ready first everybody is seen disappointed. A senior member from the large deals wanted everything to be redone. The onsite manager insisted inclusion of everything as per ITIL standards as it was very important from the clients perspective. One ITIL expert and one graphics designer were also added to the team now. First draft was ready. Technical writers had to compile 485 pages for it. But finally things started taking shape. Suddenly a new policy decision came from the client side. Written proposal was OK but more emphasis was now on the oral presentations. So everything was redone on power point slides. Thanks to the timely inclusion of a graphics designer in the team. Commercials, the heart of proposal was still under making. Commercials took about a week but they occupied only two slides in the final proposal. It was close to $300 Million proposal. Real strategic for the company! Need to win it any cost. Nearly 8 to 10 what-if scenarios were worked out using different combinations in schedules, effort, resources, onsite-offshore ratio, scope and rates. Approval for all of them was taken from the corporate and the finance department in advance. These scenarios were for accommodating last minute changes prior to or during live proposal presentations. Excel work sheets were kept ready to work out any more custom scenarios if required. In the last minutes inputs from sales team become very important and y ou might need to change the commercials accordingly. The final day in a San Francisco hotel witnessed three different committees from consisting of client and TP Con officials. And the final presentations made. Written proposals were submitted a couple of days advance in emails and seven print copies in sealed envelopes. All dropped in a designated physical mail box. AtoV wanted a month to study different aspects of the proposals made. They came back in just two weeks. Now its up to you to guess who was the winner? TP Con made evaluation matrices and criteria and the whole process was transparent only to AtoV. Now it was transition of a huge number of applications and infrastructure. TP Con was the boss. They explained the process to transition team. They gave around 30 elaborate templates and forms to be filled for each stream at each step. All this was to be loaded in an orderly fashion on a web portal, designated for this transition. The progress of transition in real time was now available to everyone including top management of Y Inc. and AtoV, one more challenge, probably tougher than making the winning proposal. Main transition sites were offices and plants in Texas and New York. A couple of them added from Germany, UK and other places too. Y Inc. roped in 4 transition managers one each in California, Texas, Chennai and Noida. The transition team structure was 50-50 for offshore and onsite. More onsite presence was required to cover the learning curve and attend face to face learning sessions with AnV subject matter experts. Later the onsite offshore was to be reduced to 80 20 an d finally 90 10 in the long term. TP Cons deployed not more than 3 members from RFP till the transition was over. A total of 6 months; end to end! As it was learned later TP Cons walked away with a handsome consulting fee. Much better than one could have imagined in the starting! Want to manage bids as third party consultant Summary RFI, RFQ, RFP, Bid manager, Large Deals, raising a Team For Proposals, Proposal making, What Ifs, Commercials, legal,

Cults Essay -- essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  The word cult is defined as an alternative religion. Most cults are started because someone doesn’t like the way the world is, and feels that his/her church isn’t doing anything to make it better, so they leave and create what they believe to be the perfect religion. Then this person strives to make others believe as they do so they will join (Miller, 1991, p. 15). There are somewhere around 3,000 to 5,000 of these cults throughout the United States, but only 75 to 100 are documented (Miller, 1991, p. 15-16). Satanism is the oldest form of such cults. A few other commonly known cults are Reverend Jim Jones and the People Temple, Heavens Gate, and Charles Manson and the Family. In the early 20th century, Allistar Crowly, AKA â€Å"The Black Pope†, started modern Satanism. It is said that Anton Lavey brought Satanism to the United States. Anton believed that he was the reincarnation of the â€Å"Black Pope†. He set his church up in San Francisco in 1966. Within one year Anton’s cult grew to more than 200,000 members (Miller, 1991, p. 28-29). Anton then went to Hollywood to help make movies about Satanism. He succeeded in doing so and was involved with the making of many movies including Rosmary’s Baby (Miller, 1991, p. 29). During this time Lavey and his assistant Michael Aquins wrote The Satanic Bible, which instantly became a best seller. The Satanic Bible told of the main concepts of Satanism. Basically, it is the reverse of Christianity. The main idea projected is â€Å"Do what thou will† (Miller, 1991, p. 31). One of the peculiar rituals of Satanist is the sacrifice of a newborn child. They believe that the newborn has a special power, and if they sacrifice the baby immediately after birth, that its power will go into the coven (Miller 1991, p. 33).   Ã‚  Ã‚  Ã‚  Ã‚  Reverend Jim Jones was the leader of The Peoples Temple. Jim thought of himself as the reincarnation of Jesus and Lenin. His vision of world domination was nuclear war, and the only cities that would survive are Ukiah, California and Belo Horizonte, Brazil. Because of this belief, he moved his cult to Ukiah and awaited the war (Cults R Us, 2000, September 27, p. 1). After awhile he grew tired of waiting for what he claimed would be â€Å"WW 3†, so he relocated his church to San Francisco. There he practiced a ritual know as â€Å"White Nights†. In this ritual members prepare... ...ly where to go first. Manson’s first victim was Terry Melcher. Several members of â€Å"The Family† went to his house and killed him. When they were finished they wrote â€Å"POLITICAL PIGGY† on a wall to make it look like the Black Panthers had committed the murder. The next victim was Cielo Drive. Once again several members of â€Å"The Family† went to her house and killed her. They killed five other people. One of the members wanted to cut a baby from the stomach of a pregnant woman they had killed and take it to Charles. She also thought about cutting out the baby’s heart and eating it (Cults R Us, 2000, p. 1). Manson’s antics were put to an end one day while â€Å"The Family† was out in the desert riding dun buggies where marshals arrested Charles and other members of the Cult (Cults R Us, 2000, p. 1). Statistics have shown that most Satanist lack self-confidence. They enter the religion because of the false sense of power and security it offers. Although   Ã‚  Ã‚  Ã‚  Ã‚   Bibliography 1.  Ã‚  Ã‚  Ã‚  Ã‚  Cults R Us (2000, September 27) [online] Available: www.mayhem.net/crime/cults1/html 2. Miller, M (1990). Coping With Cults. Rosen Publishing Group, INC. New York.