Captains of Industry Vs. Robber Barons Free Essays

John Davidson Rockefeller was once the world’s richest person. He made his money in the oil business and later became a famous philanthropist. Rockefeller was born in Richford, N. We will write a custom essay sample on Captains of Industry Vs. Robber Barons or any similar topic only for you Order Now Y. When he was 14 years old, his family moved to Cleveland. Rockefeller started work as a clerk at a small produce firm. He then formed a partnership in a grain commission house. He used the profits from that to enter the oil business at 23. At that time, the production of oil and refining was a little organization. Rockefeller set out to make the industry orderly and efficient. Fifteen years later, he achieved his goal of having oil products flow from producer to consumer controlled by one company–The Standard Oil Company. Standard Oil, which was established in 1870, grew out of several oil companies owned by Rockefeller, his younger brother William, and some associates. Rockefeller also concentrated on transportation. He built tank cars and distribution systems. In 1882, Rockefeller organized the Standard Oil Trust. He then controlled almost all U. S. oil refining and distribution and much of the world’s oil trade. The immensity of Rockefellers holdings and public criticism of his business methods caused the Ohio Supreme Court to dissolve the Standard Oil Trust in 1892. From 1895 to 1897, Rockefeller gradually retired from active business. By that time, he had started charitable activities. He helped found the University of Chicago in 1890, and by 1910 his gifts to that organization totaled $35 million. Rockefeller spent the rest of his life establishing the foundations through which he gave his money to the public. How to cite Captains of Industry Vs. Robber Barons, Essays

Determine The Tax Consequences For Salary â€Myassignmenthelp.Com

Question: Discuss About The Determine The Tax Consequences For Salary? Answer: Introducation The report explains the treatment of tax of income that have been derived from working in an oversea university as a coordinator. The terms of work for the coordinator is that Can Robyn can continue to works as long as he wished or as long as the course existed in the Calcutta University. The Taxation Ruling IT 2650 provides certain guidelines that is useful in determine whether an individual leaving Australia for working overseas should be determine as resident or nonresident for the purpose of tax for the time of staying outside Australia[1]. The section 6(1) of the Income Tax Assessment Act 1936 provides that an individual whose domicile is in Australia is considered as an Australian resident for the purpose of tax unless the commissioner is satisfied that individual is nonresident for the purpose of tax[2]. The section provides that an individual staying in Australia continuously for more than 6 month is generally regarded as a resident for the purpose of tax. However, if the commissioner is satisfied that the individual does not have the intention of residing in Australia in that case the individual will not be regarded as resident for the purpose of tax. On evaluating the current case under section, 6(1) of the Income tax Assessment Act 1936 Can Robyn should be regarded as the resident of Australia as she has stayed in Australia for more than 6 months before leaving the country for employment overseas[3]. In addition to this Can Robyn continued to have the place of residence in Australia and did not sell the flat of Melbourne. It is assumed that the flat was mortgaged as she paid the mortgage amount from the income received from employment. The income from employment was received in Australian bank. In the case of Henderson v. Henderson [1965] 1 All E.R.179 it was provided that a person is taken to have the domicile of the place of origin unless the individual taken a domicile in any other country. In the current case, it can be seen that Can Robyn has continued to maintain the flat in Melbourne that indicates she has the clear intention to come back to Australia after the employment with Calcutta University is ceased[4]. The Taxation Ruling IT 2650 provides that the income received in an Australian bank for working overseas is taxable. In applying the ruling, the residence of the taxpayer should be considered. In the case of F.C. of T. v. Applegate(1979) 9 ATR 899 the most important thing that needs to be determined is the residential status of the individual leaving Australia for the tax purpose[5]. In case an individual continues to maintain the domicile is Australia then the individual would be regarded as the resident. That means an individual obtaining domicile of his own choice or through the operation of law is regarded as the non-resident. In the present case, Can Robyn maintains her bank account in Australia and continues to receive her income from employment on that account. The mortgage for the flat is paid from the income received on that bank account. Therefore, it can be said that in case of Can Robyn in spite of obtaining working visa for substantial period it can be considered as adequate for considering her a non-resident for the purpose of tax[6]. The salary received in the Australian bank will be regarded from the university of Calcutta will be treated as foreign employment income. The income earned by an Australian resident from an overseas employment is termed as foreign employment income. In Australia, an individual is generally taxed on the income that is derived every quarter from every corner of the world. In this case, Can Robyn has received has salary in her Australian bank account. The income that is received in Australian bank account from source outside Australia will treated as assessable income. It should be noted that even though the payment has been received in Australia and not the person working overseas it should be considered as foreign employment income. Therefore, based on the F.C. of T. v. Jenkins 82 ATC 4098 it can be concluded that the foreign employment income that is received from India is taxable and so it should be included in the assessable income. According to the subsection 6-5 (2) and (3) of the Income Tax Assessment Act 1997, it is compulsory that each of the taxpayer should take account of their taxable income in the gross income which they generate[7]. As mentioned in subsection 6-5 (2) and (3) any income that is earned during a year but it is received in some other or in another year turns out to be the matter of the taxpayer. It is very important and vital to determine by applying appropriate method the amount of earnings that is generated in an income year for the taxpayer. It is clearly mentioned in taxation rulings of TR 93/11 that it is essential for each person in order to ascertain the assessable income to apply either their receipt process of tax accounting or their earning process[8]. As per TR 93/11 receipt of income fee under subsection 25 (1) will be treated as incomes in compliance with the regular perceptions of the ITAA 1936 for professional whose earning or income is treated for the purpose of assessment under accumulation basis or accrual basis[9]. It is obvious from the situation where Paul received a fee earning from the private lesson of golf from his client. Thus the query relating to the treatment of professional fee is introduced under subsection 25 (1) of the ITAA. From the present study of Paul with reference to the contract entered into by Paul, the following case must be determined. It is also established that following the five years of golf lesson imparted, Paul had received a fee from one of his client named Doreen. As a result of which a recoverable debt was established where it is not required by the professional person to take on any prior action to the debt becoming entitled for payment. If the time to compensate is being approved then the fee shall be recoverable in the applicable sense. As it is detained in the case of Henderson v. FC of T (1970) earning which is assessable on accumulation or accrual basis, those are derived under subsection 25(1) if the ITAA on creation of a recoverable debt. Alongside this, either on receiving the fee, income in advance by a professional person and by creating some arrangement among the client and the professional the fee income that is produced in the income year become associated partially or fully for which the professional person completes the work[10]. As it is obvious from the present situation that it can be determined that the fee income which Paul had derived is considered as the portion of his computable income and which shall be taken into consideration while ascertaining the tax liability. The current study of Paul states that Doreens receipt of fee income would be considered as the portion of assessable income. The amount of fee that Paul received would be treated as income in the year of revenue and such kind of incomes would be treated as assessable income due to the reason that the receipt of fee would be treated as recoverable debt for the lesson that is provided to his client[11]. While Pauls assessable income is ascertained, receipt of $6,000 and $28,000 would be considered as taxable income out of the golf lesson taught. As believed in the Barratt v. FC of T 92 ATC the Australian federal court had taken into consideration the statutory impairment during commencement of the proceedings of recoverable bad debt. However this does not delay the time of deriving the fee income under subsection 25 (1) by the professional individual whose income is intended to be treated for the purpose of tax under the basis of accumulation or accrual[12]. Conclusion: In order to settle with the current study, Pauls following situation has reflected the outcomes or magnitudes of income tax which is derived during the progress of the business. The income of Paul from his golf lesson will be considered as assessable income with reference to sub-section 25 (1) of the Income Tax Assessment Act 1936 it will also be taken into consideration in the assessable income. Reference Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. Cheshire, Lynda, Jo-Anne Everingham, and Geoffrey Lawrence. "Governing the impacts of mining and the impacts of mining governance: Challenges for rural and regional local governments in Australia."Journal of Rural Studies36 (2014): 330-339. Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do socially responsible firms pay more taxes?."The Accounting Review91, no. 1 (2015): 47-68. England, Phillipa. "Between Regulation and Markets: Ironies and Anomalies in the Regulatory Governance of Biodiversity Conservation in Australia."1 Australian Journal of Environmental Law(2016): 44. Forsyth, Peter, Larry Dwyer, Ray Spurr, and Tien Pham. "The impacts of Australia's departure tax: Tourism versus the economy?."Tourism Management40 (2014): 126-136. James, S., Sawyer, A., Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom.eJournal of Tax Research,13(1), 280. Kucukvar, Murat, Gokhan Egilmez, and Omer Tatari. "Sustainability assessment of US final consumption and investments: triple-bottom-line inputoutput analysis."Journal of cleaner production81 (2014): 234-243. Lal, A., Mantilla-Herrera, A. M., Veerman, L., Backholer, K., Sacks, G., Moodie, M., ... Peeters, A. (2017). Modelled health benefits of a sugar-sweetened beverage tax across different socioeconomic groups in Australia: A cost-effectiveness and equity analysis.PLoS Medicine,14(6), e1002326. Picciotto, Sol. "Indeterminacy, complexity, technocracy and the reform of international corporate taxation."Social Legal Studies24, no. 2 (2015): 165-184. Richardson, Grant, Grantley Taylor, and Roman Lanis. "The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis."Journal of Accounting and Public Policy32, no. 3 (2013): 68-88. Saad, Natrah. "Tax knowledge, tax complexity and tax compliance: Taxpayers view."Procedia-Social and Behavioral Sciences109 (2014): 1069-1075. Taylor, Grantley, and Grant Richardson. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms."Journal of International Accounting, Auditing and Taxation22, no. 1 (2013): 12-25 [1] Saad, Natrah. "Tax knowledge, tax complexity and tax compliance: Taxpayers view."Procedia-Social and Behavioral Sciences109 (2014): 1069-1075. [2 Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. [3] Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do socially responsible firms pay more taxes?."The Accounting Review91, no. 1 (2015): 47-68. [4] James, S., Sawyer, A., Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom.eJournal of Tax Research,13(1), 280. [5] Lal, A., Mantilla-Herrera, A. M., Veerman, L., Backholer, K., Sacks, G., Moodie, M., ... Peeters, A. (2017). Modelled health benefits of a sugar-sweetened beverage tax across different socioeconomic groups in Australia: A cost-effectiveness and equity analysis.PLoS Medicine,14(6), e1002326. [6] Forsyth, Peter, Larry Dwyer, Ray Spurr, and Tien Pham. "The impacts of Australia's departure tax: Tourism versus the economy?."Tourism Management40 (2014): 126-136. [7] Cheshire, Lynda, Jo-Anne Everingham, and Geoffrey Lawrence. "Governing the impacts of mining and the impacts of mining governance: Challenges for rural and regional local governments in Australia."Journal of Rural Studies36 (2014): 330-339. [8] Taylor, Grantley, and Grant Richardson. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms."Journal of International Accounting, Auditing and Taxation22, no. 1 (2013): 12-25. [9] Richardson, Grant, Grantley Taylor, and Roman Lanis. "The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis."Journal of Accounting and Public Policy32, no. 3 (2013): 68-88. [10] England, Phillipa. "Between Regulation and Markets: Ironies and Anomalies in the Regulatory Governance of Biodiversity Conservation in Australia."1 Australian Journal of Environmental Law(2016): 44. [11] Kucukvar, Murat, Gokhan Egilmez, and Omer Tatari. "Sustainability assessment of US final consumption and investments: triple-bottom-line inputoutput analysis."Journal of cleaner production81 (2014): 234-243. [12] Picciotto, Sol. "Indeterminacy, complexity, technocracy and the reform of international corporate taxation."Social Legal Studies24, no. 2 (2015): 165-184.

Juvenile Delinquents Essays - Criminology, Crime,

Juvenile Delinquents Deloach 1 Juvenile Criminals This newest phenomenon in the world of crime is perhaps the most dangerous challenge facing society and law enforcement ever. They are younger, more brutal, and completely unafraid of the law. Violent teenage criminals are increasingly vicious. Young people, often from broken homes or so-called dysfunctional families, who commit murder, rape, robbery, kidnapping, and other violent acts. These emotionally damaged young people, often are the products of sexual or physical abuse. They live in an aimless and violent present and have no sense of the past and no hope for the future. These young criminals commit unspeakably brutal crimes against other people, often to gratify whatever urges or desires drive them at the moment and their utter lack of remorse is shocking (Worsham 1997). Studies reveal that the major cause of violent crime is not poverty but family breakdown; specifically, the absence of a father in the household. Today, one-fourth of all the children in the United States are living in fatherless homes which adds up to 19 million children without fathers. Compared to children in two parent family homes, these children will be twice as likely to drop out of school, twice as likely to have children out of wedlock, and they stand more than three times the chance of ending up in poverty, and almost ten times more likely to commit violent crime and ending up in jail (Easton 1995). The Heritage Foundation, a conservative think tank, reported that the rise in violent crime over the past 30 years runs directly parallel to the rise in fatherless families. In every state in our country, according to the Heritage foundation, the rate for juvenile crime is closely linked to the percentage of children raised in single-parent families. While it has long been thought that poverty is the primary cause of crime, the facts simply do not support this view. Teenage criminal behavior has its roots in habitual deprivation of parental love and affection going back to early infancy, according to the Heritage Foundation. A father's attention to his son has enormous positive effects on a boy's emotional and social development. Deloach 2 But a boy abandoned by his father is deprived of a deep sense of personal security. In a well-functioning family the very presence of the father embodies authority and this paternal authority is critical to the prevention of psychopathology and delinquency . The overwhelming common factor that can be isolated in determining whether young people will be criminal in their behavior is moral poverty, Parker says (Parker 1996). Psychologists can predict by the age of 6 who'll be the super-predators. According to experts, child abuse and parents addicted to alcohol ruins these children's lives. Each generation of crime-prone boys has been about three times as dangerous as the one before it. Psychologists believe the downhill slide into utter moral bankruptcy is about to speed up because each generation of youth criminals is growing up in more extreme conditions of moral poverty than the one before it. Moral poverty is defined as growing up surrounded by deviant, delinquent, and criminal adults in abusive, violence-ridden, fatherless, godless, and jobless settings. The super-predator is a breed of criminal so dangerous that even the older inmates working their way through life sentences complain that their youthful counterparts are out of control. Super predators are raised in homes void of loving, capable, responsible adults who teach you right from wrong. It is the poverty of being without parents, guardians, relatives, friends, teachers, coaches, clergy and others who habituate you to feel joy at others' joy, pain at others' pain, happiness when you do right, remorse when you do wrong. It is the poverty of growing up in the virtual absence of people who teach these lessons by their own everyday example, and who insist that you follow suit and behave accordingly (Zoglin 1996). ?The need to rebuild and resurrect the civil society (families, churches, community groups) of high-crime, drug-plagued urban neighborhoods is not an intellectual or research hypothesis that requires testing. It's a moral and social imperative that requires doing - and doing now (Duin 1996).? A super predator is actually a young psychopath or psychotic, almost completely without Deloach 3 ambition, and are often of below average intelligence. They do not recognize, intellectually or otherwise, any rules of society. While psychopaths and the super-predator both share the inability to feel emotion, the psychopath can feign it to achieve a result. The super predator seems completely

President Clinton

Recently, President Clinton signed into law the National Missile Defense Act of 1999. What is a national missile defense (NMD)? A NMD is in theory a technological shield that could destroy all incoming missiles (Cirincione and Von Hippel 1). A NMD would most likely employ ground-based missiles that would intercept and destroy incoming intercontinental ballistic missiles (ICBM). ICBMs are missiles that are capable of hitting targets thousands of miles away from their launch site. The National Missile Defense Act calls for developing a missile-defense system that could protect the United States from an attack by a handful of nuclear armed ballistic missiles (Ballistic Missile Defenses). It is important to realize the proposed NMD would not be designed to protect against an all out nuclear attack featuring hundreds of missiles. President Clinton is expected to make a decision on whether or not to deploy a NMD as early as June of 2000. Is a NMD a good thing for the ! United States? I believe the United States should not develop and deploy a NMD system. The many proponents of a NMD such as President Clinton, Congress, and various military officials have devised a number of reasons why a NMD is needed. According to Michael Krepon, the president of the Henry L. Stimson Center, nuclear threats have become more diffuse and more troubling now that the cold war is over (31). The United States is no longer only threatened by Russia; it also has to be concerned over emerging rogue-states such as North Korea, Iraq, Iran, and Syria. Is a NMD really an effective countermeasure to these new threats? Currently, there is no rogue-state long range missile threat...it is unlikely that one will emerge in the next decade (Mendelsohn 30). In a statement written for the House National Security Committee, Richard Cooper, Chairman of the National Intelligence Council, stated that in t...

Psychology2 Essay Example | Topics and Well Written Essays - 1250 words

Psychology2 - Essay Example Humans also commit direct aggression in situations where circumstances are dangerous , thus, aggression can be used as a defense. Most common manifestation of aggression employed by humans are passive ones such as indifference, silence, ignoring, refusal to perform a task, or even spreading malicious gossip. Usually, people who express indirect aggression play subordinate roles such as children, lower rank employees, or someone who does not have any authority whether in a formal or informal setting. For example, young people who resent parental authority become indifferent and ignore their parents when communicating with them. They often stay inside their rooms and pretend to be busy or sleeping. However, once confronted, these young people talk back and say insulting words to their parents. In a societal level, groups who disapprove of a certain person or another group usually spread malicious rumors that damage character or reputation. Thus, the gossip becomes a tool of social control. Consequently, verbal confrontations result to direct, physical aggression. 2. There are many reasons why a person behaves aggressively. Manifestation of aggression is commonly seen in young people. One of the common factor as explained in a study is that a group of people need to perform roles that are expected of them by the society. The research argued that : A concrete example of this would be street gangs who try to make an impression to the community or society. Pressure from gang members to prove one’s loyalty can result to displaying aggression in public. As a group, gang members gain reputation by showing direct verbal aggression in the form of insult that would provoke other groups to retaliate. Consequently, the aggression becomes more physical and leads to violent behavior resulting to injury or even death. Another form of direct physical aggression

Cybersecurity Coursework Example | Topics and Well Written Essays - 250 words - 8

Cybersecurity - Coursework Example Having maliciously developed functional Private keys from one Secure Socket Layer certificate, attackers can use these keys to sign other certificates. This weakness in MD5 hashing exposes risk to information in systems because attackers can easily pass off fake Certificates of authority. In some cases, this algorithm has been subjected to reversing which allows attackers to crack passwords. It is therefore safer for CAs to opt for safer algorithms like SHA-1 and SHA-2. The suggestion that a system of ‘least privilege’ is the best way of restricting information damage is viable. Putting in place at least privilege policy in an organization would be the most appropriate way to manage information damage and misuse. This policy guarantees that not a single person is granted an indiscriminate clearance level of data therefore; the risk of exposure to malicious damage is reduced. Division of duty also works well especially in the IT department in cases where accidental erasure of data is experienced. The loss is then only limited to the level of access that particular staff has. It is therefore appropriate to grant staff in the organization access to information only on a need

Reviewing Who Killed Change

Reviewing Who Killed Change The book Who Killed Change is about change management. Through its interesting fable style, it teaches the managers of organizations how to cope with change successfully. The author, after analyzing all the change agents, concludes very appropriately that the same factors that lead to the death of organizations, if exercise their power rightfully, can help change thrive in the organizations. The story starts by describing a murder scene of yet another change. Agent Mike McNally, a Columbo-style detective, investigates the crime scene and makes a list of thirteen suspects that he thinks are the most commonly involved culprits in the murder of anyone with the last name Change. He interviews all the thirteen suspects in detail in order to resolve the case. The manner in which the author describes the suspects, personifies them and relates them to the cause of Changes death is quite engrossing. Their description clearly shows an irony between what they are and what they should have been as far as change implementation is concerned. Another important insight provided by the author while these suspects are being interviewed, is that most of them have to work in synchronization with each other, otherwise failure is inevitable. These murder suspects are described as follows and in all similar cases, they are always the same. Culture. Culture is the set of predominant values, beliefs and norms that define an organization. Culture plays a critical role in the entire change process. If change is to be implemented successfully, then managers should make sure that the existing culture in their organizations supports and sustains change, meanwhile detecting loopholes where existing culture is not aligned with the proposed change and taking corrective actions. Commitment.Commitment refers to the peoples motivation and willingness to change their behaviors as a result of a change initiative. This can be achieved only if people working in the organizations are informed about the change alongwith the knowledge as to how it will impact them. Any concerns regarding change should also be addressed and this is the responsibility of the leadership team. To make people see how change will affect their lives and how important it is for them to be committed, can only be achieved through a clear vision, and through proper planning that will integrate change in their daily routines. Sponsorship. Sponsorship is a senior leader who is responsible and authorized for using necessary resources like time, money and people, to ensure the timely implementation and eventual sustainability of change. The role of sponsorship is very important to the success of change in any organization and this role is not restricted to mere introduction of change, rather it involves the continuous support of the change sponsor and commitment of the leadership through reinforcement of change via accountability and incentives. Change leadership team. The change leadership team comprises of leaders who are close to the action and are responsible for managing and executing various change strategies on a day-to-day basis. After sponsorship, it is these leaders who can play a vital role in leading people through change. The author believes that it is important for this team to comprise of people who have successfully implemented some change, who are respected by their peers, who can communicate effectively, who have the right skill set to lead and who respect diverse viewpoints because they have worked at all levels both in formal and informal roles. Communication. The role of communication is to create a dialogue between those who want to bring about a change and those who will be asked to change. This dialogue should be consistent in its delivery irrespective of who is communicating, delivered through different media for effectiveness, and delivered by people who are known and well-respected. If communication regarding change is not effective, change will never survive. Urgency. Urgency is the need for people to understand the importance to change while accepting change. If they do not feel this urgency, they will accept the status quo and will make no considerable effort to change. The author believes that a sense of urgency is created only if leaders and leadership teams communicate with the people the gaps between what is what should be, provide them with credible reasons to change and more importantly motivate them to change by translating the sense of urgency into a cause. Vision. A vision is a clear and compelling picture that allows people to see how they will succeed after integrating change. A vision cannot be created successfully by the leaders alone. Just as people expect to be part of the change process, similarly everyone in the organization needs to share a vision as far as change and its positive impact is concerned. A sense of urgency should be created to break the monotony of routines and allow change to set in. Plan. Leading people effectively through change is only possible if the change is not only planned strategically and tactfully, but also steps are taken to implement the change. Looking at the bigger picture for too long reflects that change implementation is not on the priority list of the managers. Therefore effective planning for change should involve all the people who are likely to be affected; the resistors and the early adopters both; and should outline all necessary details required to implement the plan. Once outlined, the right infrastructure should be developed to support the change. Budget. Budget refers to the amount of money spent on change initiation. Unless the return on investment (ROI) is proportionate to the limited resources allocated for implementing change, financing change will always be difficult.For budgeting to be effective, it is important that the sponsors see the need and feel the urgency to bring about change and then allocate resources in the best possible way. Any necessary investments on infrastructure should not be withheld and managers should try to make the budget in the most cost-effective manner. Trainer. The role of a change trainer is very important as he is the one responsible for assessing people on whether they have the required skills to execute change and succeed. A trainer should be able to evaluate and address the concerns of the people expected to change by using a variety of change leadership strategies. He should possess the necessary expertise to mold with the situation and partner with the people of the organization in order to influence and increase their commitment to change. Incentive. Incentives are the reward and recognition people get when they bring about the desired change through their actions and behavior. Incentives do not necessarily mean monetary rewards. A lot many times, well-deserved recognition proves to be much more useful than mere money. The most important thing that the author has described as far as incentives are concerned is that different people need different incentives. Unless this is realized, employees will never embrace change willingly and effectively as their minds and hearts can only be tapped if it is known that what motivates them. Performance management.Performance management is the process through which goals and expectations are set regarding peoples behavior towards change by tracking their progress and providing feedback and guiding them on how to implement change. Accountability.Once goals and expectations are set, it is then through the process of accountability that followup is done as to whether peoples behaviors and results are in line with the goals. The act of accountability should ensure that managers walk the talk especially when behaviors and results do not match with the change initiatives. The role of accountability is very critical to the survival of change in any organization. Anyone, irrespective of their status and level in the hierarchy, should be held accountable for successful change implementation and managers should ensure two-way accountability where leaders and team members are partnered for performance. In addition to all the above-mentioned suspects, the author talks about four more characters, the stakeholders, and how they view the death of change. According to the stakeholders there are a number of barriers that are mostly ignored by the middle and senior level managers and only the front-line employees and supervisors are able to see them. For example, managers and leaders show resistance to new ideas even if employees see the need to implement them. Accountability occurs in the form of reprimanding workers for a job done bad rather than incentivizing them not to make errors. This also acts as a barrier to successful change implementation. When leaders do not walk the talk, employees are unable to feel the urgency to embrace change. Having described at length all factors that contribute towards the failure of change, the author solves the mystery in a very captivating way by making all the aforementioned characters responsible for the death of change. In the end he puts forth a series of questions that managers need to ask while undertaking change in their organization meanwhile applying the lessons of the story to real life situation. These questions will help the managers realize when a given change will be successful and when it might be at risk thereby helping them to design an action plan to address the risks to change. Critical Assessment of the Book Change can be successful only when the usual characters in an organization combine their unique talents and consistently involve others in initiating, implementing and sustaining change Ken Blanchard is a management guru who with his insightful, powerful and compassionate qualities has impacted the day-to-day management of people and companies more than anyone else. He is one of the most influential leadership experts in the world and has done some groundbreaking work in the fields of management and leadership. Ken is an expert storyteller who has an amazing knack for making seemingly complex matters easy to understand. Although there have been numerous books written on change management, yet it is the unorthodox style of presentation of Who Killed Change that makes it stand out. The authors, in a very fun and clever way, have highlighted the intricacies involved in organizational change and in the process have given some very important practical tips for managers of all types in organizations, both big and small. The study guide given at the end enables people to ask themselves some practical questions that will help them examine the change efforts that they are leading in their organizations. This study guide espouses the concepts of leading people through change, Blanchards hallmark program on Change Leadership, with the characters who conspired to kill change. The characters identified as suspects are unique in their names and descriptions, yet at the same time we can easily relate to them and spot them in any organization we work in. The most enthralling aspect of these characters, however, is that each one of their physical descriptions reflects flaws that became a cause of sabotaging change. For example, Clair Communication is suffering from Laryngitis. Change, unfortunately, cannot survive when communication in the organization is faulty and people who are advocates of change are not communicating with those who are resisting it. Another suspect, Victoria Vision, is myopic. If vision cannot see properly, how will it perform her role effectively? And this is what happens in organizations where change efforts do not succeed. The vision is so poor and weak that it is not transmitted to the concerned people and as a result, the desired outcome is not produced. Similarly, Carolina Culture is a small and unassuming character, whereas,for leading people through change, the culture of change needs to be so strong and distinguished that anybody, working at any level in the organization, is able to see and feel it. The role of Earnest Urgency is very critical in integrating change as a prioritymatter, however, it is always late and fails to instill in people the dire need to change. The plot of the story has been developed by John Britt, the senior co-author of Who Killed Change. John has been studying change for a long time and Ken Blanchard, alongwith his team of change experts, acquaints the readers with all the thirteen characters with reference to their organizational role, relationships and expectations and fits them together as pieces of a puzzle in the context of managing or murdering change.While doing so, however, the authors do tend to become a little too intense and forced. The notes shared by Agent McNally at the end of every chapter seem to stretch the description of the characters too far and one tends to lose interest in the story at this point. Although they help us see the picture of the murder from a neutral perspective, yet after having said so much in the chapters, they over-emphasize the details. Apart from this, I found the story very engrossing and the best part is the lessons it teaches about change on a subliminal level while making the reader enjoy the plot. Through the description and interrogation of each character, the author supports the fact that roughly 70% of change efforts in organizations fail as change is never easy. The practical questions given at the end of the book teaches all those people, who are even slightly authorized to initiate a change, how to identify and address the typical concerns that employees have regarding change as well as how to select an appropriate strategy to resolve these concerns. While writing the autopsy report of Changes death, the author has very pertinently highlighted three key assumptions regarding this murder. People leading the Change think that announcing it is the same as integrating it. Peoples concerns with Change are not surfaced or addressed. Those being asked to implement Change are not involved in the planning. These assumptions are true for all sorts of organizations and the lesson learnt is that anybody responsible for bringing about a change in the correct manner, should do so by consulting everyone and support and finance change with integrity and care. Only then will change thrive and sustain. Analysis and Evaluation of the Book Who Killed Change is a unique book on change management as it has lessons for leaders who are not just CEOs or regular managers but for everyone, be it supervisors, teachers, parents or even for anyone sitting at home. The common lesson for each of these people is how to take a concept or an idea and get it implemented in a way that people get committed and excited about it. This is what is ca-lled managing change and in todays world, each one of us has to be a manager of change. If we look carefully in the mirror around change efforts, we might find ourselves to be a suspect. In organizational settings, this book will help all the members of the organization to get familiar with change and eventually influence it. The lessons of the story are not restricted to any particular role in the organization. The way many organizations view change is that it is the responsibility of the leaders at the top to drive that change and while they certainly do have a role to play, the author and his team of change experts want leaders at all levels to be playing a role in bringing about change. Through this fun and clever murder mystery, the book teaches the managers to understand the dynamics operating in a company that kill change and assess whether it is a particular character like culture or vision, or is it some sort of leadership that has killed change. The managers need to realize that each of the dynamics in the organization has to work together for change to succeed. They just cant launch change through a marketing campaign and expect it to take root for people to embrace it. All the thirteen suspects are commonly found in any organization, and people can easily resonate with these characters, thereby making them even more real. Through their vivid descriptions, readers, whoever they are, can start thinking of the change they are involved in, the projects they are working on, and then develop a quick sense of how well the project is working and what are the areas for improvement. Who Killed Change is a useful book for small as well as large businesses as it introduces change in a fun way to all members of an organization while providing them with very practical tips on leading people through change. People do not resist so much to change as they resist to being controlled. Conclusion I would conclude this book review by applying the lessons of Who Killed Change to the educational institutions in our country. As mentioned above, each member of the organization is responsible for managing change. No doubt Principals and Head Teachers have a more important role to play in implementing and sustaining change, but teachers as classroom leaders are no less important. If a certain change is necessary for the very survival of the institution, then teachers should create the sense of urgency in a manner that leaders feel the need to implement it and then provide all necessary financial and moral support. This will show their commitment towards change. However, even if any one of the team members in the learning community fails to play its role, then it is eventually going to lead to the failure and death of change in the institution. Members of the staff will accept the status quo, and like Haw, a character in the well-known fable on organizational change, Who Moved My Che ese, they will never look for new opportunities and make no effort to change themselves as well as the institution as a whole. Hence the more united the vision of change is, the more successful the school will be in adopting the change.