Apartheid Era Blacks Act No 67 of 1952

Nature Methaphors in The Battle of Issus and Starry Night...

Since the beginning, nature has been one of mans many inspirations. It is used to convey emotions and bring meaning in many ways in art. During the Northern Renaissance Albrecht Altdorfer was one of the most distinguished painters known for his expressively detailed landscapes. The Battle of Issus done by Altdorfer focused on nature to further amplify Alexander’s victorious battle. Three hundred and sixty years later, the Dutch artist Vincent Van Gogh creates a work that also showed how nature can bring emotion and significance to his painting Starry Night. Albrecht Altdorfer’s The Battle of Issus in one of the artist most famous works depicting the exploits of historic heroes. [1] It was created in 1529 on commission for the Munich†¦show more content†¦Above the battle, in the sky nature seems to have it own dramatic conflict that elaborately mirrors the historical battle of Issus. The Post-Impressionism artist Vincent Van Gogh created his masterwork Starry Night in 1889. Unlike the painting of Altdorfer, this painting was more personal and had the conflict of man vs. himself. The painting of Starry Night took place in France while he was in the care of the Saint Remy of Provence Psychiatric Hospital. Van Gogh yearned for a life that was calm and harmonious during his seemingly never ending depressive state. In Starry Night Van Gogh’s point of view is omniscient as well but, he detaches himself even further. He Van Gogh creates a night sky embellished by the swirling of its clouds and the illuminating blaze from its stars. He uses lines that are arabesque in continuation that creates a fluid like design over the work making it harmonious. Located below the dynamic sky is a row rolling hills in which the artist used different tones to create a sense of depth in his work by the use of atmospheric perspective however, the painting still has a look of flatness. The hills lead the eyes to a small calm inviting town created using simple shapes. The church in the valley towers over all the homes as if it was a guardian. The tall steeple of the church is not able to touch the magnificent sky however, there is an eerie cypress tree in the foreground it is able to touch the

Software development and engineering Free Essays

à ¯Ã‚ ¿Ã‚ ½ There are two features which are common to most engineering definitions à ¯Ã‚ ¿Ã‚ ½ The solution of practical problems for the benefit of humankind à ¯Ã‚ ¿Ã‚ ½ The use of scientific and other formalised knowledge to design and build artefacts within economic constraints Difference between scientists and engineers: à ¯Ã‚ ¿Ã‚ ½ Scientific reasoning and research is essentially inductive, scientists try to infer general rules or laws from the results of a limited number of observations or experimental results à ¯Ã‚ ¿Ã‚ ½ The activities of engineers are quite distinct, their objective is for human benefit rather than explaining the natural world. They make use of scientific results in a deductive way (to verify designs and ideas that are feasible and safe. Development of engineering disciplines QUESTION: How does engineering come to make use of scientific and formalised knowledge? ANSWER: The discipline starts in a state of craft practice: At this stage engineering is carried out by practitioners with little or no formal training and knowledge is acquired during apprenticeship. We will write a custom essay sample on Software development and engineering or any similar topic only for you Order Now The second stage is the development of commercial exploitation when pressures arise to make economic use of resources or to increase output. Practice becomes more organised and standard procedures are established. The third stage in development sees the emergence of professional engineering. At this stage engineering is carried out by educated professionals who use formal analysis and scientific theory to understand and verify their designs. Characteristics of engineering Engineering projects tackle clearly defined and quantified problems. Another aspect of modern engineering is the use of systematised knowledge, this knowledge gives the engineer a good understanding both of the problems that he or she is addressing and the materials available for their solution. A science-based knowledge engineer will have considerable knowledge of proven procedures and designs which they can reuse where appropriate. An important aspect of this codified knowledge is the ability to learn from failures. SOFTWARE DEVELOPMENT AS ENGINEERING? Development of compiler technology à ¯Ã‚ ¿Ã‚ ½ In the 1950s when high-level programming languages were first being designed and implemented, compiler writing was regarded as difficult. à ¯Ã‚ ¿Ã‚ ½ The development of the first compiler for FORTRAN, completed in early 1957, required about 18 person-years of effort. à ¯Ã‚ ¿Ã‚ ½ Compiler technology has progressed dramatically since, that a compiler can now be implemented in anything from 6 person-weeks to a person-year. à ¯Ã‚ ¿Ã‚ ½ Modern compilers generally produce executable code that is very efficient and it is rare for programmers to need to resort to lower-level languages. à ¯Ã‚ ¿Ã‚ ½ Compilers are usually extremely reliable being at least as free from errors as most other software on a typical computer. Large-scale development projects Large-scale projects have always been much more prone to problems or failure than smaller developments, such as compiler implementations, due to difficulties of organising and co-ordinating teams, and dealing with clients. But this is not always the case, as seen in these two examples of large and highly successful projects. Example 1: à ¯Ã‚ ¿Ã‚ ½ SABRE, an Airline Reservation System developed for American Airlines. à ¯Ã‚ ¿Ã‚ ½ The project delivered about one million lines of code and involved around 400 person-years of effort. à ¯Ã‚ ¿Ã‚ ½ This success is all the more striking because of the lack of supporting software – there were no database systems available at that time, for example. Example 2: à ¯Ã‚ ¿Ã‚ ½ NASA Space Shuttle. à ¯Ã‚ ¿Ã‚ ½ The project involved introducing rigorous control of software development, tracking all changes and errors, and constantly refining the development process to ensure that errors are eliminated at the earliest possible stage. Other branches of engineering which have resulted in major disasters: à ¯Ã‚ ¿Ã‚ ½ In 1968, Roman point (a high-rise block of flats in London) collapsed after a gas explosion in a top flat. The block was constructed using prefabricated components. à ¯Ã‚ ¿Ã‚ ½ In 1980, the Hyatt Regency Hotel in Kansas City, Missouri, a suspended walkway which connected hotel floors collapsed causing deaths of 114 people. The failure was due to a combination of design and construction flaws. QUALITY AND SOFTWARE DEVELOPMENT In modern industry and business there is enormous concern to try to produce goods and services of high quality. Definition of Quality – ‘The set of characteristics of a product or service which satisfy a customer’s requirements and expectations’ American Joseph Juran, one of the early advocates of quality management, defined quality as the fitness for uses. Detailed tracking of error statistics during development has been found by developers such as Microsoft, to be extremely useful even though they may adopt a more informal approach to managing software development (Cusumano and Selby 1997). Development of ideas about quality Total Quality Management (TQM): à ¯Ã‚ ¿Ã‚ ½ Clearly defining quality in terms of customers’ or consumers’ requirements à ¯Ã‚ ¿Ã‚ ½ Concentrating on achieving quality by improving production processes rather than by inspection of end products à ¯Ã‚ ¿Ã‚ ½ The clear specification of processes and the use of statistical analyses and other techniques to track down the sources of faults so that the process can be improved à ¯Ã‚ ¿Ã‚ ½ The involvement of everyone in quality improvement à ¯Ã‚ ¿Ã‚ ½ Constantly trying to improve quality by learning from faults and improving processes and designs. The application of quality management to software development Applicable to software development? Each development of a system is a one-off project so it is not obvious that insights derived from improving manufacturing processes are applicable. The argument of Deming and others that quality cannot be achieved by testing alone is borne out by the experience of many software developers. Quality standards – ISO 9000 In order to achieve ISO 9000 certification: à ¯Ã‚ ¿Ã‚ ½ It has standards against which to measure all aspects of its development practices à ¯Ã‚ ¿Ã‚ ½ It has procedures in place to access performance against these standards à ¯Ã‚ ¿Ã‚ ½ Both the standards and the assessment methods used are recognised in the industry ISO 9000 has been criticised on its particular criteria for introducing too much paperwork and ignoring the importance of continuous improvement. Capability Maturity Model This model is primarily concerned with the way in which projects are managed and organised, so it proposes five levels of maturity in development practices. 1. Initial Level-Not stable environment for developing software. Success heavily dependent on key project staff. 2. Repeatable Level-Managing software projects based on previous experience. Project progress is tracked and under control. 3. Defined Level-A standard process of software development is used across the organisation. Adapted and tailored appropriately for individual projects. 4. Managed Level-Measurable quality targets are set for projects and the results achieved by all projects are monitored. 5. Optimising Level-Measurements obtained from the monitoring of software development are used as a basis for refining and improving the process used. This level is one of continuous improvement. Chapter 11 – Societies for computing professionals WHAT ARE PROFESSIONAL SOCIETIES? à ¯Ã‚ ¿Ã‚ ½ Professionals, such as medicine or the law, are distinguished from other occupations by the long period of training and experience which are required in order to qualify as a practitioner. à ¯Ã‚ ¿Ã‚ ½ Regulated by professional societies à ¯Ã‚ ¿Ã‚ ½ Societies are run by the members of the profession and represent its interests à ¯Ã‚ ¿Ã‚ ½ Not under the immediate control of the government or employers Professional institutions can be made in two ways: à ¯Ã‚ ¿Ã‚ ½ By stature (by passing a law) à ¯Ã‚ ¿Ã‚ ½ Royal Charter The Engineering profession (the institution of Civil Engineers, the institution of Mechanical Engineers, the British Computer Society) have similar rights and responsibilities: à ¯Ã‚ ¿Ã‚ ½ To advance knowledge in their area à ¯Ã‚ ¿Ã‚ ½ To uphold and seek to improve standards of practice (e.g. code of conduct for members) à ¯Ã‚ ¿Ã‚ ½ To set educational and training standards in their field (e.g. running professional exams and accrediting certain degree courses) à ¯Ã‚ ¿Ã‚ ½ To advise the government on issues within their area of expertise (e.g. BCS on the Computer Misuse Act) THE HISTORY OF ENGINEERING PROFESSIONS à ¯Ã‚ ¿Ã‚ ½ When engineering was at the stage of a craft practice, there were few formal mechanisms for the training of new engineers à ¯Ã‚ ¿Ã‚ ½ Throughout most of the nineteenth century British engineers were firmly convinced of the value of practical experience as the basis of training PROFESSIONAL INSTITUTIONS FOR SOFTWARE ENGINEERS Two professional institutions which have most relevance for computer professionals are the British Computer Society (BCS) and Institution of Electrical Engineers (IEE). Engineering Council à ¯Ã‚ ¿Ã‚ ½ Created by Royal Charter in 1981 à ¯Ã‚ ¿Ã‚ ½ Contains 290000 qualified engineers, including about 200000 Chartered Engineers FEANI FEANI represents the engineering profession at a European level and is made of engineering institutions from 27 countries. It was formed in 1951. PROFESSIONAL MEMBERSHIP Members of professional societies gain the benefit of meeting other professionals in their field as well as access to other resources, such as libraries, seminars and special interest groups. Course accreditation Computer Science degree courses which cover similar materiel to that of the BCS exams are often accredited by the British Computer Society. For a degree course to give full exemption it must: à ¯Ã‚ ¿Ã‚ ½ Cover the underlying theory and mathematics appropriate to computing à ¯Ã‚ ¿Ã‚ ½ Have an emphasis on design à ¯Ã‚ ¿Ã‚ ½ Promote understanding of ideas of quality à ¯Ã‚ ¿Ã‚ ½ Cover systems development approaches à ¯Ã‚ ¿Ã‚ ½ Cover ethical, legal, social and professional issues à ¯Ã‚ ¿Ã‚ ½ Include a substantial student project which involves the implementation of an application or tool using an engineering-based approach. Registration with the Engineering Council The Engineering Council maintains a register of qualified engineers. à ¯Ã‚ ¿Ã‚ ½ EA1 – introduction to the fabrication and use of materials à ¯Ã‚ ¿Ã‚ ½ EA2 – application of engineering principlines à ¯Ã‚ ¿Ã‚ ½ EA3 – a thorough and structured introduction to industry, involving practical assignments à ¯Ã‚ ¿Ã‚ ½ EA4 – preparation for the post with responsibility EA1 and EA2 = accredited in engineering degree EA3 and EA4 = period of appropriate work Professional development BCS has developed the Industry Structure Model to classify different roles and responsibilities which computing professionals must have. It identifies some 200 professional functions ranging from programming to management. The purpose of the model is to help individuals and organisations to plan training and career development by identifying current gaps in knowledge. BCS runs two development schemes: à ¯Ã‚ ¿Ã‚ ½ Professional Development scheme – computing professionals have properly planned and verified training Continuing Professional Development – those who have achieved qualification but who need to broaden their knowledge. How to cite Software development and engineering, Papers

Taxation of Investment Funds

Question: Discuss about the Taxation of Investment Funds. Answer: Introduction: According to the legalization of section 5 and 6 of the Income Tax Assessment, ordinary incomes imply the amount of assessable income of individuals from a process of a definite ordinary concept (Brudno, 1958). In the case study given, the Australian resident named as Peta purchased a property two years ago in Kew. The property also includes two old tennis courts. Peta is also aiming to divide the two courts into three and selling those after the renovation stages (Boxer, 2008). In this scenario, a local tennis club wants to purchase that two tennis courts. In the present condition, the ordinary income has to be calculated (McKinnon, 1993). The incomes generated from dividends, wages, interests, commissions and bonuses are considered as the ordinary income of an individual. In the given case study, Peta gain an amount from the deal of selling the two tennis courts to the local tennis clubs. She invested $100,000 for the process of renovation of that two tennis courts (Brudno, 1958). As per actual concepts, the ordinary incomes are the incomes that are excluded from the income tax returns (Mills, 1925). Peta was aiming to sell the tennis courts by after all the renovation works and also the process of dividing the tennis court into three parts. In the mean time, she got a good offer from a local tennis club and she sold the courts with an overall profit margin of $500,000. This income of Peta is classified as her ordinary income. In accordance with the legal guidelines of Income Tax Act (1997), the earnings of Peta come under the category of replication of the original property for aiming to earn a desired profit (Protocol amending convention with Australia regarding double taxation and prevention of fiscal evasion, 2002). Applicable laws and legal guidelines In accordance with the taxation laws of America, the incomes of the residents are classified into various types namely ordinary income, statutory income etc. ("Taxation of Imported Books in Australia", 1932). Both the 5 and 6 sections of the ITA regulation include all the necessary guidelines of ordinary incomes (Hogan, 2012). As per this guidelines, any types of assessable income of the individual residents of the country is comes under the category of ordinary income category. Being a foreign resident, Peta earns a profit from the deal of selling the tennis grounds to the local sports organization (Dabner, n.d.). This income is also comes under the ordinary income laws. The tax on this income is also calculated at the financial year ending phase as this income comes under the taxable income category (Hogan, 2012). The incomes that are excluded from the category of ordinary income as per the income tax legalization of Australia are: If the earnings of the individuals comes under the category of cash prize other than the process of business. Individuals get the money from others as gift The earnings from the resources related to the hobbies of the individuals are also not included in the category of ordinary income (Dabner, n.d.). The money earned from the insurance policies also not included in the category of ordinary income Same situation was occurred in a case among the Cooling and FCT. In that case, the court declared the earning as ordinary income when a property was being sold. Implementation of the laws In the given scenario, the earning from the process of selling of the tennis court property of Peta is comes under the group of ordinary income according to the legalization of Australian Income Tax laws (Robbins, et al, 1926). During the stages of purchase of property by Peta, the conditions of the tennis courts were very poor. So, she decided to make three different units of the two tennis courts and sell them after the process of performing all the required maintenance work of the tennis courts ("Taxation of Imported Books in Australia", 1932). Her prime aim was to earn profit by utilizing the backyard portion of her property (Issues for consideration in taxation reform, 1985). In this situation, she got good offer from a local sports organization. So, she dropped her idea of making three parts of the tennis courts (Taxation in Australia, 1983). She makes the necessary renovation works on the tennis filed and sold the tennis courts at $600,000. This earnings of Peta is comes under the rule of ordinary income. The above study implies that the earring of Peta of an amount of $500,000 from the deal of selling the tennis courts. She also spends some amount for the renovation works of the two tennis courts. The amount of she has gain from the deal is too high and it comes under the ITA acts (Taxation in Australia, 1983). Although this profit is not included in the ordinary income rules, the profit she gained is comes under the category of earning from the process of sales of capital assets (Issues for consideration in taxation reform, 1985). So, the earning of Peta is included in the category of Capital Gains Tax. Alan is an employee of the company ABC Pty ltd. The offers he got from his company include: He will be paid $300,000 as his salary The organization also provides a mobile phone to Alan, and in addition they also provide the amount $220 per month to Alan for the payment of monthly mobile bills and this is also included in GST. If the monthly bill for the cell phone exceeds that amount, Alan has to pay the rest money. Alan used the mobile only for his official purpose. The organization also pays the fees for the education of his children. The organization pays an amount of $20,000 as the school fees of his children (Kenny, n.d.). According to the legalization of Australia, the school fees will not comes under the category of GST. He was agreeing with the terms and conditions of the organization and joined the company (LAFFER, 1942). The company offered him a latest mobile phone that costs $2,000 and this amount is comes under GST. The organization throws a party during the period of year ending to celebrate their success at a local Thai restaurant. The party was thrown for 20 employees of the organization that costs $6,600 and this amount is included under the GST taxation (Kenny, n.d.). The organization has to calculate Fringe Benefit Tax at the ending of the financial year means on the 31st March of the given year. The organization also has to consider the attainments of GST-inclusive in this context in order to effectively contribute in the association of tax credits. In this case, if the organization had workers, how the dissimilarity will occurs During the process of tax calculation, the organization also has to consider the situation if the clients are also present in the year ending party. Applicable laws and rules In accordance with the Fringe Benefits Tax of Australia, the organizations also have to provide benefits to their employees. For satisfying the employees, the organizations have to offer special benefits to their employees. The organizations have to pay FBT taxes at the rate of 49% at the time of financial year ending period (LAFFER, 1942). The expenses excluded from the FBT taxes are: Various electronic devices like Printers, GPS, laptops, mobiles etc. Provided the safety arrangements like defensive clothing offered by the organizations in the field of mines or factories Computer software Providing necessary tools and kits to the employees The above elements will not come under the category of FBT benefits. The small sized organizations whose annual turnovers are under $2 million are also excluded from the FBT tax. As per the Australian laws, if the organizations provide food facilities to their employees on daily basis and without any special occasions, then it is also not included in the FBT taxation (Lehmann Coleman, 1989). The Australian government charge Goods and Service Tax (GST) at the rate of 10%. Application of Laws The amount paid by the organization to Alan for the purpose of payment of mobile bill= $ (200*12) =$ 2400 The company pays $ 200,000 as the school fees of the Alans children. It is not included under GST, but included under FBT taxation. The organization also offers a smart phone to Alan that costs $2,000. The amount is also included under GST. The cost of the year ending party for their 20 employees is $6,000. It is also included in the FBT. Expenditure Amount Total amount paid by the organization ABC under FBT taxation for the staffs = (2,400 + 20,000 +6,000) $ = $28,400 So, the total calculation of FBT benefits for the current financial year is being considered on the amount of $ 28,400. So, the FBT tax for the organization ABC will be= $ (28,400 * 49%) = $13,916 For Part B The dinner parties offered by the business organizations are considered under the FBT tax benefits (Lehmann Coleman, 1989). So, in this case the FBT benefit amount of the organization ABC is not affected by the lower number of employees present in the party (McKinnon, 1993). The FBT amount is remaining same and it will be $ 13,916. Expenditure Amount In the case is the year ending party is not included under the FBT taxation, the revised sum under fringe benefit = $ (2,400 + 20,000) = $ 22,400 The revised amount under Fringe Benefits Taxation = $ (22,400 * 49%) = $10,976 Conclusion From above analysis, it has to be analysis that the FBT amounts are calculated for the organization ABC. The analysis also considers the situations if there will be alterations in the case studies. References Boxer, A. (2008). TAXATION IN AUSTRALIA*.Economic Record,41(96), 639-649. https://dx.doi.org/10.1111/j.1475-4932.1965.tb03112.x Brudno, W. (1958).Taxation in Australia. Boston: Little, Brown. Dabner, J. The Taxation of Investment Funds in Australia.SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.2701084 Hogan, L. (2012). Non-renewable resource taxation: policy reform in Australia*.Australian Journal Of Agricultural And Resource Economics,56(2), 244-259. https://dx.doi.org/10.1111/j.1467-8489.2012.00583.x Issues for consideration in taxation reform. (1985). Canberra. Kenny, P. Realisation versus Accruals Capital Gains Taxation in Australia.SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.2340884 LAFFER, K. (1942). TAXATION REFORM IN AUSTRALIA.Economic Record,18(2), 168-179. https://dx.doi.org/10.1111/j.1475-4932.1942.tb02666.x Lehmann, G. Coleman, C. (1989).Taxation law in Australia. Sydney: Butterworths. McKinnon, J. (1993). Corporate disclosure regulation in Australia.Journal Of International Accounting, Auditing And Taxation,2(1), 1-21. https://dx.doi.org/10.1016/1061-9518(93)90012-i Mills, S. (1925).Taxation in Australia. London: Macmillan and Co. Protocol amending convention with Australia regarding double taxation and prevention of fiscal evasion. (2002). Washington. Robbins, L., Mills, S., Ramaiya, A. (1926). Taxation in Australia.Economica, (16), 111. https://dx.doi.org/10.2307/2548561 Taxation in Australia. (1983). New York, N.Y. (1114 Ave. of the Americas, New York 10036). Taxation of Imported Books in Australia. (1932).Nature,129(3257), 500-500. https://dx.doi.org/10.1038/129500c0.

How Much Should Directors Direct free essay sample

In my views, boards shouldnt active in corporate governance, strategic planning and general decision too much, but they should be more active in communicate with CEO. Boards and CEO have different role. CEO Is boards only one subordinate. They have their own responsibility. Coos Job Is making sure that the company can make money for shareholders with a sustainable condition.Boards Job Is get report from CEO and defining Coos target, which Is quantifiable and definite. Q: Should directors mix with employees to obtain company Information from the ranks? Why or why not? A: I think directors should not mix with employees to obtain company Information from ranks. This behavior Is more harm than good. Maybe directors will know some real condition of company with this Information, but this behavior will lead to crisis of confidence between directors and Coos.Probably, sometime directors will disclose some important information. We will write a custom essay sample on How Much Should Directors Direct or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition, directors haven involved in the production and business operation, probably this information will mislead and confuse them. They might make wrong decisions attribute to this information. Actually we should ask: Why directors want to get information from employees instead of only to ask CEO directly? What happened between directors and COOS? Q: Where is the line between representing shareholders interests and scrimmaging or second-guessing the CEO?A: Firstly, Definition of responsibility is the most important element in the company. Secondly, boards and CEO must have a close relationship and communication, and to avoid misunderstand between each other. Boards also need to set up a reasonable assessment method to evaluate Coos performance. Finally, the company shall establish a system or define a regulation to restrict each roles behavior. To avoid someone do something what exceed ones power or authority.

Aztecs! essays

Aztecs! essays The Aztec Indians, who are known for their domination of southern and central Mexico, ruled between the 14th and 16th centuries. Their name is derived from Azatlan, the homeland of the north. The Aztecs also call themselves Mexica and there language came from the Nahuatlan branch of the Uto-Aztecan family. The Aztecs were formed after the Toltec civilization occurred when hundreds of civilians came towards Lake texcoco. Late families were unfortunate and were forced to go to the swamp lands. In the swamp lands there was only one piece of land to farm on and it was totally surrounded by more marshes . The Aztec families some how converted these disadvantages to a might empire known as they Aztec Empire. People say the empire was partially formed by a deeply believed legend. As the the legend went it said that Aztec people would create a empire on in a swampy place where they would see an eagle eating a snake while perched on a cactus which is growing out of a rock in the swamplands. This is what priests claimed they saw while entering the new land. By the year 1325 Their capital city was finished. They called it Tenochtitlan. In the the capital city aqueducts (piping) were constructed, bridges were built, and chinapas were made. Chinapas were little islands formed by pilled up mud. On these chinapas Aztecs grew corn, beans, chili peppers, squash, tomatoes, and tobacco. Tenochtitlan (the capital city) was covered in giant religious statues in order to pay their respects to the gods. In the Aztec religion numerous gods controlled an Aztecs daily life. Some of these gods include: Uitzilpochtli (the sun god), Coyolxauhqui (the moon goddess), Tlaloc (the rain god), and Quetzalcoatl (the inventor of the calendar and writing). Another part of the Aztec religion was human sacrifices. For their sacrifices the priest would lay the man or woman over a convex (rounded) stone, then he would take a sharp knife and cut the victims heart out ...

Product reassessment Essay Example | Topics and Well Written Essays - 1250 words

Product reassessment - Essay Example Definite measure to sustain the project is thru distributorship or partnership as specific form of entry to the China market. Picture of the product is shown in Annex 1, while profile of the company may be downloaded in its company website. Discussion . Life cycle of the fax machines in the United States have reached maturity and declining stages. It has been overtaken by fast technology changes in communication. At this stage, manufacturers are left with three options: to look for new markets, to accept its fate, or to upgrade features of its products to present a new appeal. While it seems that US market is saturated and has reached maturity, other foreign markets are still on a developing stage. One such country is China, that despite for its being big in terms of economic development, has low usage of Fax machines. According to CIA Factbook, (2013) China has a population of 1,349,595,895 and is considered the most populous country in the world. It has a literacy rate of 92.2% whi ch is a very good segmentation target for the product. Repositioning needs a risk management plan that involves a market research. Since there are issues why the fax usage is low in this country, and before entry, a market research should be conducted in order to ascertain acceptability of the product. Market research helps the company understand the customer and its relative situation. The branch of research ideal for repositioning is market profiling or segmentation survey to know following conditions: to identify who are the customers, why are they or not customers. The survey may also include questions about purchasing decisions in order to know motivational factors from interest to actual purchase. This section opens up with the idea of major factors that lead to the level and rate of adoption of new products. Fax machines are not a totally new product, but the idea is to reintroduce it to a new market, which is China. A method that could be used to check on adoption rates is t he concept testing or test marketing. Concept testing gives an idea of customers reaction before funds are spent for it, wherein â€Å"A cross-section of the general public could be asked to respond to this product idea and may be able to comment on the intrinsic appeal of the idea and, more especially, could make suggestions as to where it would best be positioned in the market† (‘Agricultural and Food Marketing Management† n.d.). Two Test marketing advantages outlined in the study of FAO stated that it provides an opportunity to obtain a measure of a product's sales performance under reasonably natural market conditions. Market share can be estimated and used as the basis of the decision as to whether or not the product is launched nationally. Test marketing also offers an opportunity for management to identify and correct product or marketing strategy weaknesses before a national launch takes place. An idea that could be carried out in the launch is product ser vice or component that could complement the product. Fax machines are one of the products carried in the portfolio of Canon. Copiers would be the best complement for Fax machines. It could be offered as a combined package at a discounted price. After sales service could also be an attractive proposal. In every product category, service or warranty is provided. So that sales and service would be maximized, on-line system of ordering or servicing should be in place so that customers can