Solon essays

Solon papers Solon could be known as the Abraham Lincoln of his time. Where he didn't go as far with vote based system as we did he is one of its first establishing fathers. The root of the Athenian majority rule government of the fifth and fourth hundreds of years can be followed back to Solon, who prospered in the years around 600 BCE. Solon was a writer and an astute legislator. (Microsoft Corporation, 2000) Besides the laws he composed Speeches to the People and Exhortations to himself in elegiacs, and the sonnets on Salamis and Athenaion Politeia, additionally Iambics and Epodes. Verse was for Solon an approach to engage himself. He likewise utilized verse to give his thoughts simple access to the psyches of the Athenians. Solon was conceived in a respectable family, as a youngster he occupied with outside and financial conditions in Greece. During an emergency in Greece many free Athenian little ranchers, who couldn't pay their obligations were auctions into bondage to take care of their ob ligations. Solon was chosen archon, or boss justice, to help change the abusive conditions that were going on in Greece in 594BCE. (Microsoft Corporation, 2000) Solon quickly excused every single remarkable obligation, and he liberated the same number of Athenians as he could from the subjection they had sold themselves into. He restricted any advances that are made sure about by a guarantee to go into subjugation if the advance is defaulted, and he attempted to bring individuals who had been sold into bondage abroad back to Athens. From the start, the two groups were disappointed with these measures, the rich at being stripped of their advance protections, poor people at Solon's inability to reallocate land or to direct a carefully equivalent style of living on all residents. Be that as it may, they before long understood the benefits of Solon's arrangements, and conceded him diplomat forces to amend the constitution and code of law. Solon canceled the laws of Dracon, which rebuffed even little offenses with death, so it was said that the laws of Dracon were written in blood rather than ink. Solon reser ... <!

Evaluating accounting control systems Essay Example | Topics and Well Written Essays - 1000 words

Assessing bookkeeping control frameworks - Essay Example The importance of inward control has changed over the ongoing years with the improvement of different interior control models. The COCO model is one of those models. Stone Creek Church in Urbana, Illinois has embraced the COCO structure model for their Internal bookkeeping control framework. The Coco model, which expands on COSO (another inward record control model) is the most easy to understand and solid technique. â€Å"The COSO structure is the reference model, which is composed from the perspective that essentially it causes the authoritative individual from the inner control to be careful who incorporates the administrator from the outlook of the shareholder† (COSO Framework Para 10).       The COSO system depicts inner control as a method, affected by an entity’s the executives, governing body and different specialists, which is intended to give sensible affirmation concerning the fulfillment of goals. As expressed the prior Stone Creek Church in Urba na, Illinois has utilized the COCO structure model. The Stone Creek Church in Urbana consistently needs to more than two people to deal with the money. The cash is never in one person’s circumstance whenever for security. ... What's more, it ensures the individual and the structure. The Stone Creek Church in Urbana gives money dispersement process. It implies installment or Cash surge of cash to determine responsibilities for example premium installments for advances, working costs and records receivables all through a specific period in order to complete business activities. Generally as plastic cash, money, check, Electronic store moves and warrants. CoCo model separates four interconnected components of inner control, for example, containing reason, responsibility, capacity and learning and observing. An industry that plays out an errand is coordinated by a comprehension of the capacity of the assignment and bolstered by capacity. To execute the assignment well after some time, the industry needs a feeling of duty. Finally, the industry needs to screen task execution to build up the undertaking procedure. These essentials of control, which contain twenty specific control rules, are viewed as the means an industry makes to advance the correct move. As referenced before Stone Creek Church in Urbana, Illinois has embraced the COCO structure model. The undertaking was to assess the bookkeeping control frameworks of Stone Creek Church in Urbana, Illinois based on the meeting of the Stone Creek supervisor and the appended notes on COCO structure. The Coco structure expresses that the associations ought to have the option to quantify their presentation in quantitative terms and should utilize spending plans and budget reports to assess their exhibition. The Coco structure additionally advocates the utilization of subjective estimates, for example, target setting so as to help the presentation of a firm. In the Stone Creek Church case no quantitative estimates like the setting up of financial plans has been done just as no subjective estimates like

Looming Economic Crisis in United States Free Essays

On January 21st and 22nd 2008, world money related markets slammed in the midst of the feelings of trepidation of American economy gradually will be step by step advancing toward downturn. The developing markets world over remedied just about 20 to 30 percent while the created budgetary markets of Europe and American revised more than 10-15 percent. At present the DOW is 20 percent underneath its July top a sign that monetary markets are entering a bear stage. We will compose a custom article test on Approaching Economic Crisis in United States or on the other hand any comparative subject just for you Request Now (Landler Timmons 2008) The paper will attempt to reveal insight into what is posing a potential threat on American economy, what are the approach or market disappointments which are bringing the economy into downturn, How the current Bush arrangement of boost will affect the situation in future and will it be sufficient to bring the economy in the groove again. Fundamental supporters of the log jam of the economy American economy is hit by various factors simultaneously †development lull, expanding joblessness numbers, falling retail deals, expanding exchange shortfall, shortcoming of dollars, rise of Euro, lodging emergency and disappointment of monetary markets. (Landler Timmons 2008) Lodging Market †The lodging market has been easing back down for multi year at this point and most presidential competitors are proposing ways on how American economy can come out this chaos. The log jam in the lodging market is because of high default rate on contracts particularly sub-prime home loans. During the credit development time post first Bush tax reductions banks and money related foundations brought down their watchfulness using a credit card rating and in journey to grow advertise wind up giving lodging home loans to obscure borrowers. Another motivation behind why this happened was †cash was anything but difficult to come and lodging market was on upturn so if there should be an occurrence of disappointment of portion and dispossession the banks and budgetary establishments had the option to recover the cash through expanded cost of the houses. Be that as it may, after the easing back down of lodging markets land rates have fallen 5-10 percent in a year ago just and as indicated by UBS it is normal go somewhere near 15-20 percent more in coming year. Expanding National Debt †the current national obligation is around 9 trillion dollars which represents just about 65 percent of the Gross Domestic Product. Such elevated level of national obligation expands the interests on installments altogether and decreases the elbow space of the administration in tinkering with the financial approach. In the past America ready to fund its obligation by debilitating the dollar yet now with development of Euro it has gotten expanding hard to send out the national obligation to outside organizations and nations which in past are glad to keep up tremendous dollar saves. (Kjeldsen, 2002) Expanding Trade Deficit †The benefit of American organizations have become over the past a large portion of 10 years however the exchange shortage hasn’t descend. The primary explanation behind it is off-shoring and redistributing. American organizations are taking advantage of ease assembling and administrations in nations like China and India to help their bottomline. Low degree of sparing rates †in light of the principle explanation behind charge card default rate one ladies respondent on CNBC summarized the sparing pace of Americans †â€Å"we all prefer to purchase things, we as a whole love to travel and we don’t need to hang tight for it†. This culture of plastic cash spending today paying later has cut down sparing rates to disturbing levels and it can fundamentally hamper the interest in the economy. Expanding imbalance among Americans †the last tax reductions gave huge advantages to the rich Americans and expanded the salary hole between the rich country and poor country. Tropical storm Katrina uncovered the underbelly of this developing disparity in the nation and it will take long periods of restorative activities. Budgetary Markets crash †America is money related market touchy nation it implies that the riches impact among American can be reflected by the condition of the monetary markets as in excess of 80 percent of the populace put resources into the money related markets. This has let the shopper assessments down which is bringing about bringing down retail deals and hence bringing down business age. (Landler Timmons 2008) President Bush Stimulus Plan President Bush has passed the improvement plan of 168 billion into law, the upgrade plan will guarantee cash in the hand of genuine purchasers in brief timeframe which will help in keeping the economy above water by not releasing the interest radically down. Over the long haul alongside the tax breaks and improvement plan the economy will ready to get new ventures which can support creation and work openings. The boost bundle will begin giving tax reductions after May and before that it give a one time discount of 600 dollars for the individual and 1200 for couple and an extra 300 dollar each for a kid in the family.  (MSNBC, 2008) The boost plan might be a stage right way however the difficulties the economy is confronting are basic one. With high oil costs and fears of swelling the tax reductions may wind up fuelling the expansion in the economy bringing about more import of modest items from nations like China which is keeping up fixed trade rates. End At present the economy is looking down the barrel and there is a remote possibility that it will get away from downturn and all the more critically a development easing back down in next 2-3 years. America is quick turning gray and efficiency going down with expanding wellbeing costs, the occasions is by all accounts surely intense in future. The one beam of expectation is making of occupations by putting resources into new advances which America is generally acceptable at. References Kjeldsen-Kragh, Soeren. (2002)â International Economics. Copenhagen, , DNK: Copenhagen Business School Press, 2002. Imprint Landler and Heather Timmons (2008) Stocks Plunge Worldwide on Fears of a U.S. Downturn. Recovered on seventeenth Feb from http://www.nytimes.com/2008/01/21/business/22stox-web.html?_r=1hporef=slogin MSNBC (2008) Bush signs improvement bundle into law. Recovered on seventeenth Feb from http://www.msnbc.msn.com/id/23143814 http://www.trb.org/productions/thousand years/00138.pdf  Instructions to refer to Looming Economic Crisis in United States, Essay models

The UK Tax System - Free Essay Example

UK TAX SYSTEM The UK Government is focused on making the most aggressive assessment administration in the G20 and has changed the corporate expense framework to make it more magnetic to universal organizations. The organization duty rate has as of recently been diminished from 28 for every penny to 23 for every penny and will be sliced further to 21 for every penny in 2014 and to 20 for every penny in 2015. This is without a doubt the most reduced in the G7 and the joint least in the G20. There are new adaptable and intense guidelines for saddling the benefits of multinationals including a modernized Controlled Foreign Company (CFC) administration à ¢Ã¢â€š ¬Ã¢â‚¬Å" and additionally a broad settlement system, making the UK an alluring area for base camp, provincial holding organizations and worldwide or local business center points. There are exceptionally intense reliefs for inventive and cutting edge businesses: New Patent Box guidelines imply that an organization duty rate of only 10 for every penny will apply to benefits from the improvement and misuse of licenses and certain other protected innovation in the UK. A universally focused over the line RD (innovative work) credit Generous charge reliefs for liveliness, high-end TV makers and feature recreations The UK Governments point is to make the most aggressive corporate expense administration in the G20 Since 2010 corporate assessment strategy has been improved to convey the arrangement targets of more level duty rates and a wide expense build, centered in light of exhausting benefits created in the UK. Conveying change: the Corporate Tax Road Map In 2010, the Government distributed the Corporate Tax Road Map setting out the UKs key methodology to duty change. The guide sets out the accompanying standards keeping in mind the end goal to give business the assurance it needs to put resources into the UK and to give an acceptable and predictable course for change: A low enterprise duty rate with few reliefs and remittances to minimize twists A stable assessment framework which dodges unnecessary progressions to expense enactment Tax strategy which is adjusted to present day business rehearse Tax enactment which minimizes intricacy Tax organization which supports a level playing field for citizens A transparent and predictable methodology to strategy making, captivating completely with citizens in the improvement of approach The guide set out our desire for change in four ranges: A concentrate on lessening the fundamental corporate expense rate A regional expense framework The patent box Improving RD expense credits The Government is presently conveying on these strategy commitments with the help of trading and business. A territorial tax system The UK has moved from an arrangement of overall tariff for UK organizations to a comprehensively regional expense framework, where the center is on exhausting benefits earned in the UK. The key boards for this new approach are a profit absolution, an elective extension exception and a changed Controlled Foreign Company (CFC) administration. Extraordinary manages apply to abroad back benefits, earned by a CFC from advances to abroad organizations. In expansive terms, the principles dispense 25 for every penny of the net benefit to the UK, giving a viable duty rate of five for every penny from 2015. In specific circumstances, full exception will apply, for instance where the abroad back organization was financed through a rights issue of shares, or where the stores used to make advances were produced outside the UK. Multinationals moving to the UK has the capacity to make utilization of an one-year exclusion, to permit any rebuilding important for them to have the ability to ex ploit the other accessible exceptions Another elective duty absolution for abroad exchanging extensions of UK organizations permits a decision between potential misfortune easing (and assessment of benefits, with twofold expense alleviation) and exclusion for both benefits and misfortunes. A complete absolution from duty on profits in practically all circumstances was presented from 1 July 2009. Not at all like some different nations, the exception is 100 for every penny, there is no standard constraining duty reasonings for overheads and no holding or least underlying assessment rate necessity. In the meantime, the UK keeps on offerring liberal expense principles for premium expenditure, with no limitation for the financing of abroad financing. The current Government re-focused on this arrangement in 2010. The tenets are liable to the a safe distance standard, where money hails from related gatherings. There is a restriction where the derivations asserted in the UK surpass overall outsider investment expenditure, and there is additionally procurement to ensure against misuse. Allowances There are various stipends that make note of capital devaluation. Motivation plans Various assessment productive worker reward motivating forces exist, including offer alternative plans. Commitments to annuity conspire likewise profit from duty reliefs. Capital increases charge UK capital increases duty rates are low. The top rate is 28 for every penny, with easier rates and reliefs accessible to help entrepreneurial and business movement. The yearly excluded sum à ¢Ã¢â€š ¬Ã¢â‚¬Å" right now  £10,900 à ¢Ã¢â€š ¬Ã¢â‚¬Å" and the absolution for principle homes guarantee that the lions share of citizens doesnà ¢Ã¢â€š ¬Ã¢â€ž ¢t pay CGT. This contrasts and top rates of 34.5 for every penny in France, 45 for every penny in Germany and 30 for every penny (or even up to 40 for every penny) in Ireland. Statutory living arrangement The Government has presented a statutory habitation test, which produced results from April 2013. This has been intended to guarantee more excellent conviction to all people, incorporating those with additional complex living and working plans. The test will be easy to utilize and will mull over both the amount of days used in the UK and the binds a distinct has to the nation. Non Domiciled A singulars home status can likewise influence their UK charge obligation. An individual is normally domiciled in the nation that they view as their changeless home. People who are inhabitant not domiciled in the UK can choose to pay assess on the settlement premise of assessment. This implies that they pay wage impose on salary from the UK and capital increases assess on additions emerging in the UK, and just pay UK charge on their abroad pay and capital additions assuming that they are brought into the UK. Once an unique has been inhabitant in the UK for more than seven out of the nine prior years the current duty year, a charge of  £30,000 applies in the event that they wish to claim the settlement support, climbing to  £50,000 following 12 out of 14 years of UK habitation. Furthermore, individuals who are non-domiciled and who touch base in the UK having been non-occupant for the past three assessment years can guarantee abroad workday easing (OWR) for up to th e initial three duty years of habitation. The impact of OWR is that income in connection to abroad work obligations are assessable just assuming that they are dispatched to the UK. This alleviation has been set up for various years, however until April 2013 it was just accessible to individuals who were not usually occupant in the UK. A principled and hearty methodology The essential point of the duty framework is to raise income, and subsequently give the monetary dependability that is a precondition for business triumph. HMRC takes a principled and strong stance against assessment evasion. An extent of UK against evasion guidelines exists to neutralize the impact of game plans that attempt to adventure expense standards to accomplish unintended effects. HMRC works inside worldwide associations to push the advancement of reasonable duty approach and organization over the globe. It is a heading giver to the OECDs Tax and Development Task Force and the Government underpins on-going work by the OECD on base disintegration and benefit moving. In the meantime, the Government accepts that the corporate assessment framework might be and is a benefit for the UK

10 Facts About Brachiosaurus, the Giraffe-Like Dinosaur

Analysis Of The Movie The Goodfellas - 1575 Words

Famous director Martin Scorsese made history by directing two of the most prolific mob movies of all time, The Goodfellas (1990) and The Departed (2006). Both were nominated for Academy Awards; however, The Goodfellas lost the award, making The Departed Scorsese’s first Oscar winning movie. Although it lost the Academy Award, The Goodfellas was the most Oscar-worthy of the two movies based on it’s cinematic elements, like editing, camera movement, and effects, and its dramatic elements, such as acting, costumes and makeup, and lighting. The Goodfellas presents a much more technically advanced film, complete with clever and innovative details that make the movie stand out against its successor. Scorsese uses various dramatic elements in The Goodfellas to make the film the superior mob film. The acting in The Goodfellas is superb, the combination of actors and their unique contributions to the movie make for dynamic and realistic portrayal of mob life. Specifically, Joe P esci, who plays Tommy DeVito, uses his improv and wild mood changes to create an unpredictable and all-too-terrifying mob hitster. There is one scene in particular that highlights the wild moods and indifference to bloodshed where Tommy shoots the errand boy, Spider. Tommy believed Spider, who was fetching drinks for the men, was disrespecting him. Tommy, who is already shown previously in the movie to not be able to handle â€Å"ballbusting†, retaliates with extreme anger and murders the young boy on the spot.Show MoreRelatedAnalysis Of Goodfellas, Casino And The Departed1336 Words   |  6 Pages MARTIN SCORSESE A Comparative Analysis Goodfellas, Casino and The Departed Martin Charles Scorsese was born November 17, 1942. Suffering from asthma, he spent most of his time watching movies and by the time he was eight, he was already drawing his own storyboards that were directed/produced by himself. 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The first part of this movie is an accurate representation of recruit training, enforcing the well known mantra â€Å"tear down then build up.† Present in this leadership style widely in use still today, is theRead MoreCultural Competence And The Media1902 Words   |  8 Pagesbefore big movies like â€Å"The GodFather† and â€Å"GoodFellas†, which are two of the most well-known and influential movies surrounding the culture, but do they accurately depict how all Italians conduct themselves? Reports show that it does not matter if the depictions are accurate, we as Americans have drawn our own conclusions about this particular group based on only the things we have seen in the media. â€Å"An earlier poll by the Princeton-based Response Analysis Corporation revealed that 74% of adult AmericansRead MoreA History of American Movies in Martin Scorsese’s A Personal Journey through American Films685 Words   |  3 PagesMartin Scorsese’s â€Å"A Per sonal Journey through American Film† is a summary and analysis of the history of American Movies. A legendary filmmaker in his own right, Scorsese highlights not only the hits but also the lesser known but revolutionary titles. His analysis is clearly from a director’s point of view, which gives it an interesting and novel perspective. After a brief introduction, Scorsese highlights what he calls â€Å"the director’s dilemma.† A good director, he says, is able to balance his orRead MoreInvestigating How Genre and Narrative are Established in Oceans Eleven and The Bone Collector1551 Words   |  7 PagesInvestigating How Genre and Narrative are Established in Oceans Eleven and The Bone Collector In order to examine how genre and narrative is established in two crime films, we conducted a close textual analysis of Ocean’s Eleven and The Bone Collector to find out the main conventions. The main conventions of the crime genre are law enforcers, criminals and action sequence. There are also other signifers such as criminals and etc. You can find typical iconography in theRead MoreThe 1996 Baz Lurhman Interpretation of Rome and Juliet1035 Words   |  4 PagesI will be doing my micro analysis on the 1996 Baz Lurhman interpretation of Romeo + Juliet, the scene I have chosen to analyse takes place after the news report monologue in which after the two families are introduced. The Capulets and the Montagues engage in an altercation at the petrol station and I will discuss how mise-en-scene and cinematography are used in this sequence to construct meaning. Initially a fast paced high angled tracking shot of the streets, houses and buildings are used whichRead MoreHow To Analyze Films Essay2232 Words   |  9 Pagesto analyzing films as a whole is to keep in mind that when we are watching a film we cannot freeze for analysis. We have to concentrate on the interactions of image, sound, and motion that are present. In addition we have to accumulate impressions of the film effectiveness and maintain some degree of objectivity and critical detachment. Viewing films more than once usually help our analysis becomes easier. Another asset is to view in selective screen segments that exemplify the purpose and theRead MoreRepresentation of Different Masculinities2539 Words   |  11 Pagesprojects his look onto that of his like, his screen surrogate, so that the power of the male protagonist as he controls events coincides with the active power of the erotic look, both giving a satisfying sense of omnipotence. The male movie Star’s glamorous characteristics are thus not those of the erotic object, but those of the more perfect, more completely, more powerful ideal ego conceived in the front of the mirror† (Mulvey,1989:20) Later Neale countered this argumentRead MoreMedia Representation Of Art Crime3638 Words   |  15 Pagesin film and television and to illustrate that the artificial image of the ‘Hollywood art thief’ detracts from the understanding of and attitude towards the serious threat that art theft and illegal trafficking pose to the global community. This analysis has been done using research on art cases, crime theory and through the exploration of film and television having to do with crimes involving art. Hollywood scripts and television programming are filled with storylines of crime and criminal justice

HTC Corp. in 2012 free essay sample

Problem: Unsuccessful differentiation. Although HTC created different kinds of brands for their smartphones it failed to differentiate itself from competitors. It could not market the brand as a unique one in order to conquer customer loyalty as other companies did, such as Apple and Samsung. Hence, the failure of creating brand recognition set them apart from the differentiation strategy they were pursuing. External Analysis General Environment Two factors best describe the general environment: technological and sociocultural. Technological (Technologies are in continuous development, being competitive requires investing in RD and staying up-to-date with the new trends in the industry; it became a need to perform different tasks apart from just making phone calls; innovation, leadership and ability to forecast are key factors in order to be successful in this industry. ) Sociocultural (change in the lifestyle, the need to stay connected any time and any place, the virtual characteristic of the social life (Facebook, Instagram); technology became a component part of people’s lives. All these social trends have shortened the product life cycle and imposed companies to innovate at a faster pace. ) Industry Analysis Porter’s five forces were used to analyze the industry: Barriers to entry – high (Oligopolistic industry few players in the market, probability of success is low, manufacturing process is hardly to imitate) Threat of new entrants – low (High competition, very expensive to run such a business, very risky to enter to. ) Bargaining power of suppliers – high to moderate (Some of the industry players are heavily relying on suppliers while others who are vertically integrated depend less on their suppliers. Industry players rely more on software suppliers than on hardware suppliers; hardware can be replaced and switching cost is low, while the switching cost for software is high because it requires royalty payments. ) Bargaining power of buyers – high to moderate (The distribution channel is composed of mobile phone service providers and mobile devices retail stores. A well known brand it is easy to sell, while a less known one has to be advertised and discounts have to be offered. ) Threat of substitute products – low (No device can totally substitute all of the smartphone’s functions. Even if some devices such as tablets can substitute some of the features, for example the ones regarding multimedia, they cannot substitute all of the features that make the smartphone unique and practical. ) Rivalry – high (legal suits, revenues have increased while profit margins have decreased. ) Based on Porter’s five forces the industry is not attractive, it is already saturated and most of the customers have already demonstrated brand loyalty. Entering the industry is possible only for big companies operating in a related type of business or through mergers or acquisitions. Competitor analysis CompetitorCapabilitiesCurrent Strategy SamsungRD, marketing, global brandDifferentiation AppleReputation, global brand, large number of applications, marketing, OSDifferentiation NokiaGlobal recognition, quality, low cost structure, standardizationIntegrated GoogleGlobal brand, OSDifferentiation ZTE, HuaweiLow cost structureCost Leadership Industry success factors: RD, marketing, branding. Opportunities: growth through business acquisitions, leverage partnership with industry big players, targeting other geographic regions with lower competition and customer loyalty to a certain brand. Threats: fragmentation (automatic updating of different versions of android might be problematic as it was the case before Ice-Cream Sandwich Soft was created, so, such a threat might still occur), change in brand loyalty. Internal Analysis Resources Intangibles – Knowledge, relationship with distributors, human resources, capacity to innovate, synergy through business acquisitions. Tangibles Patents, property plant and equipment, handsets components (chips). Capabilities – manufacturing, management, quality, hardware. Core competencies – ability to manufacture highly customized hardware devices. Value Chain Analysis Regarding HTC’s value chain it is imperative to underline that HTC has a very good relationship with its suppliers and distributors that helped them to enter successfully the mobile devices market. This valuable relationship also helped them to use partners distribution channel to deliver its products timely and at a lower cost. Hence, HTC has excelled only at supply chain management and distribution. Regarding operations the company has increased their production cost due to the large spectrum of handsets they are producing that require the use of different production lines. That’s why the firm should reduce its production lines and focus on certain products that create value for the company, and by doing this it will succeed to achieve specialization and economies of scale. Since the company is among the smallest in the industry, they should marketing and follow-up service would not be their strength due to limited financial resources compared to their competitors. They could use their carriers to do the marketing for them. HTC business level strategy is differentiation, the same as its main competitors: Samsung and Apple. Although they all pursue the same business level strategy, each one of them try to differentiate in their own way: Apple by making use of its OS, Samsung by display, data transfer and connectivity features while HTC is trying to differentiate itself by creating distinct customized handset and by having a different UI (user interface) that have received good reviews by specialists. HTC was always trying to be one step ahead of competitors by continuously innovating their products. HTC are using internal as well as external growth. HTC corporate level strategy is related diversification. Along their history, HTC has proven to pursue this strategy: they have started the business by producing computers, than they switched to PDA, smartphones and lately to tablets, a new trend in mobile devices industry. Also they have acquired different businesses in the related industry to support their business level strategy and corporate level strategy (for example Beats by Dr. Dre, Dashwire and Saffron Digital). HTC is facing serious problems that question the way the company should pursue further in order to survive the competitive battle. Company’s sales have decreased, their differentiation strategy has to be remodeled, decisions have to be taken regarding the tablets market and development of their own Operating System. Also, it has to mitigate problems regarding intellectual property wars. HTC has to address all these problems before preceding any further. Alternatives Several courses of action could be taken by HTC: A possible alternative for HTC is to develop their own OS that will help them to differentiate themselves from competitors and to become independent from the software providers the company does business with, such as Microsoft or Google. A second alternative would be to specialize only in producing tablets and to relinquish the production of smartphones and other devices (downscoping). A third alternative is related to diversification beside manufacturing smartphones they could produce tablets with double operating system – for example (Windows and Android) that will allow the company to offer a tablet with the most available applications and at the same time it will satisfy both types of customers that are accustomed to use one or the other operating system. A forth alternative for HTC would be to focus on their core competency â€Å"the ability to manufacture highly customized hardware devices† and to manufacture handsets for mobile operators under operators brands that will help the company regain their partner’s loyalty by creating superior value for them, offering exclusive products. Evaluation of Alternatives 1. HTC OS – developing their own OS is first of all very costly, it requires significant financial resources to be spent on RD; also, it is risky because customers are very reluctant regarding new operating systems. A new operating system by itself will not bring any value to the company, a significant number of applications have to be developed in order to make the OS attractive for the potential users. 2. HTC Tablets (downscoping) – this would be a great opportunity for the company to become a first mover in this type of mobile devices by creating a solid brand that will acquire customer loyalty and will eventually translate into increased revenues for the company. The risk that lies behind this alternative is uncertainty regarding the market acceptance of the product and brand recognition. Also the alternative is costly to implement. 3. HTC Tablets with double operating system (diversification) – This alternative could be very attractive and generate considerable profits for HTC, double operating system feature will reduce competition and will help HTC achieve comparative advantage. The only problem with this alternative is that it is technologically difficult to implement. The risks related to this type of product should be considered before proceeding with this alternative; new products require long periods of testing and sometimes costumer acceptance is not the same as market predicts. 4. Customized products for telecommunication companies (core competency) – this alternative proposes for HTC to exploit its core capability that made them so successful a few years ago. By customizing products for their partners, HTC will regain the competitive advantage it used to have before. Their business will rely on their capability to manufacture unique devices as well as on building a strong relationship with partners that will help them reduce their costs and increase their profit margins. This alternative will give HTC access to the distribution channel of their partners and it will leave the marketing to their partners. These strategic moves will help HTC to focus on operations and RD, and could take the company ahead of their competitors. Recommendation Taking into account all the proposed alternatives, the best solution for HTC is to proceed with the manufacturing of customized devices for their partners, this alternative already has proven to be successful and differentiated the company from its competitors. In terms of financing and implementation it is the most achievable one.