Hybrid Electric Vehicle and Biological Cotton Essay

Good afternoon, ladies and gentlemen. Firstly, let’s ask ourselves a few questions. How is my life now? Am I used to the air pollution or the unhealthy food? Only if you feel a little unsatisfied with your life quality, you may benefit from my today’s topic: LOHAS. It is very popular in the west. Now, one of four Americans has joined it and one third of Europeans have done so. You may still feel confused but don’t worry. Today, I will tell you what LOHAS is and its main characters in human’s basic necessities of life. First, let’s see the definition of LOHAS. It is a lifestyle coming from the United States. It means living in a healthy and sustainable way. To be more specific, it represents caring about family’s health and ecological environment when doing shopping. Its concept is â€Å"healthy, happy, environmental, and sustainable†. Now that you know the definition of LOHAS, let’s look at its main features in clothing, food, housing and transportation. First, in the area of clothing, LOHAS encourages people to wear natural fabrics. I’ll take Biological Cotton as an example. When planting Biological Cotton without chemical fertilizer, it reduces 70% of water consumption and 50% of cost compared to common cotton. According to the above statistics, Biological Cotton consumes much less cost and environmental resources than other fabrics. You may think although it’s healthy, it may be old-fashioned. But the fact is not like that. Many fashion brands take use of Biological Cotton, like H&M and Levi’s. Second, in the area of eating, LOHAS encourages organic food. In the production of organic food, people don’t use chemical fertilizer or pesticides to guarantee the rich nutrition, good quality and high safety. In the UK, Prince Charles founded â€Å"Duchy Originals†, a brand of organic food. â€Å"Duchy Originals† covers a large range of food, for example meat, diary and chocolate. Third, in the area of housing, LOHAS encourages the way of low-energy consumption and recycling. According to REUTERS, there is an advanced water-cycling system in the President Bush’s farm. It divides the used residential water into two categories. One is showering water, considered as light polluted water. It will be purified together with rainfall. The other is water used in the kitchen and the toilet, regarded as heavy polluted water. It will be purified in a more complex way. Then all the purified water will be used to irrigate trees and flowers in the garden. Last, in the area of transportation, LOHAS encourages an environmental-friendly way. Try to take public transport as possible as you can. But if you want to buy a car in the future, you can consider buying an HEV. HEV is hybrid electric vehicle. It is driven by both electric power and petrol. It release less pollution and can always function well. As we have seen, LOHAS means the lifestyles of health and sustainability. It has its own unique features in people’s basic necessities of life. Since it’s beneficial to our body health and the whole environment, I hope more individuals will join it. Thank you.

Advent Of Implants Rendered Endodontics Health And Social Care Essay

The justification for pull outing a tooth which has been endodontically treated and puting an implant in its position is a sensitive and combative one. In 2005 Ruskin et al1 published a professional sentiment article in which a strong instance is made for the extraction of dentitions and immediate arrangement of an implant over endodontic intervention. The writers province that the literature provides a clear advantage for implants in footings of success rates, predictability, and cost when compared with endodontic therapy. This point of view represents one extreme of what is going a turning argument sing whether or non to pull out a tooth which may be otherwise retained through endodontic intervention in favor of an endosseous implant. With the osseointegrated alveolar consonant implant construct developed by Brnemark going a widely accepted intervention mode for the replacing of losing dentition, the pick to retain a morbid tooth through endodontic intervention or pull out it and p ut an endosseous implant-borne prosthetic device is going a modern treatment-planning quandary. There is no uncertainty that the modern implant is a brilliant intervention pick when dentitions have been lost due to periodontic disease, cavities, or traumatic hurt. However, does the grounds support the bold claims of Ruskin and others? This reappraisal aims to reply this inquiry by analyzing the grounds available in the literature, comparing both intervention options under a figure of standards, and offering an sentiment as to whether the coming of implants truly has rendered endodontias disused. When researching the literature to compare between success rates of endodontic and implant intervention, a common job is cited in many articles12-15 relating to the markedly different standards used to mensurate success. Torabinejad et al16 found that result steps used in the endodontic literature were more rigorous than those in implant surveies. Endodontic success seems to be assessed utilizing the standards set out by Strindberg in 195617 ( or alterations of these criteria18 ) , which require the absence of periapical radiolucencies with a normal, integral periodontic ligament and integral lamina dura environing the vertex. Clinical map and histopathological rating of biopsied tissue samples have besides been used19. However, the success of implants has been mostly judged on survivability. Implant endurance has been described by Albrektsson20 as implants that are still in map but unseasoned against the positive result standards outlined by Watson et al21, i.e. an implant which is functional, symptom free and with no obvious clinical pathology. Therefore, the definition of endurance as found in the implant literature does non take into history the fact that there may be associated bone loss, redness or periodontic defects associated with these implants. For illustration, in a survey conducted by Brocard et al22, implants with marks of peri-implantitis and maintained by antibiotic intervention were non considered failures. Therefore, it has been suggested that success rates for endodontic therapy and implants may be unnaturally low and high, severally, because of the narrow definition of success used in endodontic clinical research and the slightly broad standards for success in the implant literature. In add-on to this job, Morris et al12 found that success rates of endodontic intervention surveies may be negatively biased because of the varying degrees of clinical experience of those executing the interventions, with the bulk of processs being performed by general practicians and pupils in the endodontic literature15, 23. In contrast to this, most implants were placed by specialists24. Some surveies have striven to battle these disagreements. Hannahan and Eleazer25 gauged both intervention types by specifying success as the radiographic grounds that the implant or treated tooth was still present in the oral cavity and that there were no marks or symptoms necessitating intercession during the follow up period. They found that there was no important difference between the success of either implant or endodontic intervention ( 98.4 % and 99.3 % severally ) but that there was a important difference in the demand for intercession after intervention, with 12.4 % of implants but merely 1.4 % of endodontically treated teeth necessitating intercessions. These findings were supported in a retrospective chart review14, which found that both interventions had similar failure rates but that implants had a higher frequence of postoperative complications which required intercession ( 17.9 % ) . Deporter et al26 besides found similar failure rates between the two but once more rep orted that implants had a higher incidence of postoperative complications necessitating intervention. Additionally, two separate systematic reappraisals in 200713, 27 concluded that the two interventions produce similar results. Physiological Factors, Function and Aestheticss Schulte28 found that the proprioceptive mechanisms of the natural tooth can non be replaced by ankylotic maintained implants. Trulsson29 showed that periodontic receptors expeditiously encode tonss when dentitions ab initio touch and manoeuvre nutrient, and merely a little sum of receptors encode the quick and powerful addition in force associated with seize with teething through nutrient. Consequently, patients who lack signals from periodontic afferent fibers such as those with implants – show an impaired all right motor control of the mandible. Therefore, tooth loss and replacing with an implant may hold inauspicious physiological and functional effects. Aestheticss has been reported as the most frequent job with implants in the anterior region30. Torabinejad and Goodacre31 found that a natural tooth can frequently accomplish better aesthetic consequences than an implant, but that in instances where the intervention program involves coronating the natural tooth, an implant Crown may be a better pick. This is because the implant can be crafted with a thicker sum of porcelain that enhances the colour-matching potency, particularly in the cervical part. Troubles have besides been reported in accomplishing aesthetic consequences when two next anterior dentitions are replaced with implants. It has been shown that merely 3-4 millimeter of soft tissue will organize coronal to cram lying between two implants, which may take to the loss of the interdental papilla and the formation of an inaesthetic black trigon between the two restorations32. Therefore, retaining a natural tooth maintains the proximal crestal bone and interdental papilla, helping overall aesthetics and visual aspect. Cost Benefit A cost benefit analysis comparing between single-tooth implants and endodontic intervention by Moiseiwitsch and Caplan33 concluded that – excepting any subsidiary processs such as bone transplants, sinus lifts or crown prolongation processs – endodontias and a Crown is less expensive, requires less visits and is completed quicker than an implant. Pennington et al34 found that root canal intervention is extremely cost-efficient and that orthograde re-treatment when confronted with initial failure is besides cost effectual, although surgical re-treatment was found non to be. This allowed them to reason that implants may hold a function as a 3rd line of intercession if re-treatment fails. Christensen35 found that an implant-supported Crown costs about dual that of a root-treated tooth restored with a Crown. This grounds suggests that, at least from a fiscal point of view, endodontic intervention may be a preferred pick compared with implants. Decisions It is clear from the grounds that both intervention modes are, within their ain indicants, extremely successful and permanent Restorations. However, the bold suggestion of this reviews rubric is erroneous. It has been shown that it is hard if non impossible to compare endodontic intervention and implants in footings of result because of the huge differences in the definition of success between the two in the literature. This contradicts Ruskins claim that implants keep a clear advantage and that they are more predictable in result than an endodontically treated tooth. Rigorous standards utilized in root canal predictive surveies may take to the recording of lower rates of success, while the usage of less terrible success standards in implant surveies may bring forth higher success rates. Iqbal and Kim13 concluded that the determination to endodontically handle a tooth or infusion and replace it with an implant Restoration should be governed by factors other than outcome because of th e troubles in comparing the two, and recommended that all attempts should be made to continue the natural tooth before sing extraction and replacing. To let us to do a more accurate comparing between the two intervention modes, standardized methods of finding success must be used in the implant literature. There is no deficiency of recommendations for such standards. Albrektsson et al36 set forward their standards for implant success in 1986 that included absence of mobility, absence of peri-implant radiolucency, absence of marks and symptoms, loss of fringy bone of less than 1.5 millimeter during the first twelvemonth after interpolation of the prosthetic device and less than 0.2 mm one-year bone loss thenceforth, and a minimal 10-year keeping rate of 80 % . Others have besides proposed add-ons to this set of criteria37, 38. What can be stated for certain is that endodontic intervention shows great value in its long-run permanency and success. One of the chief aims in dental medicine is the saving of the natural teething, often and successfully achieved utilizing endodontic intervention. A 2007 meta-analysis39 showed that natural dentitions surrounded by normal healthy periodontal tissues demonstrate a really high length of service of up to 99.5 % over 50 old ages, and even dentitions which are undermined periodontally can hold survival rates of between 92-93 % one time treated and maintained on a regular basis. This survey concluded that implants do non excel the permanency of a natural tooth even if it is compromised but treated efficaciously. Therefore an implant should non be an alternate for dentitions that can be restored and maintained. Indeed, the keeping of dentition is of import to most patients. As tooth doctors, one of our primary ends is the saving of the natural teething. We must ne'er shun our responsibility to salvage dentitions whenever possible, despite the frequent and sometimes aggressive protagonism of implant arrangement over root canal intervention. A conference every bit early as 1979 seeking a consensus on dental implants warned that selling was forcing what was a budding engineering into uncontrolled and extended use40. It has besides been shown that implant surveies have a high hazard of bias41. Today there is a turning tendency among some purveyors of implants to advance this engineering as a superior intervention option to endodontias, a tendency which may bias the general tooth doctors objectiveness and forbid them from appropriately measuring and reding their patients. A instance is frequently made that dentitions with failed endodontic intervention, which are campaigners for retreatment to t o the full eliminate periradicular disease, have a high hazard of failure. However, there is plentiful grounds in the literature that punctilious controlled disinfection can take to about 100 % healing and function42, 43. It is this reviews recommendation that the determination to pull out a tooth with the purpose of puting an implant-borne Restoration should be dictated by the clinicians scrutiny of the single patient and based on both the grounds above and clinical opinion. In instances of ongoing endodontic disease, endodontic orthograde or retrograde intervention must ever be the first pick.

Case Study Report - Introduction to Marketing Essay

Case Study Report - Introduction to Marketing - Essay Example They are efficient in their own term of making the product efficiently, however they did not have any proper marketing knowledge to launch their product. Here we try to help them by considering different issues to evaluate the market. What types of customers are able and like to buy the urban shack product is discussed by consumer segmentation. Here we try to find the group of customers, who will be their target customer. Next we try to identify the business segmentation of Eco Shack. Irrespective of the individual customers, in terms of B2B business that can be approached also the findings in this sector. The branding and positioning of the product also discussed here. What strategies will maximise the customer attraction is the main motto here. In pricing approach, the company is likely to use the cost based approach. What are the basic advantages and disadvantages of this approach is also discussed here.... Some may needed a spare room for their business, or accommodate study or for the older parents or children. As the New Zealander also love to go summer vacation in different destinations like sea beach or mountain, most of them are situated in remote areas, where they need accommodations. A shack which is a type of small, often primitive shelter can use for these type of needs. As the environment is changing one should consider the environment factor while considering the accommodations. As it authorised by the Efficiency and Conservation Authority (EFCA) new building developers increased the usage of insulation rating requirements. Mr. Dough who holds a diploma degree from National Diploma in Architectural Technology (NDAT), and Mr. Paul, who is a qualified welder have come up with two Eco products – Eco shack and urban eco shack. Eco –Shacks are 2.4 to 3 meters wide and varying length from 3.6 meters long transportable building. This can be easily transported by an He rb truck or by Helicopter. It also maintains the NZS3604 standard. With a minimum50 years of life, it has several features like it built on timer framing, eco-ply cladding, wind turbine, battery storage, composting toilet, phone and data connection, long run colour, steel roofing and many other features. It will cost around NZ$35,000 to $40,000. The Urban Eco Shack is having some more features like wool carpet, Sensor light, smoke alarm. It sized about 3.6*2.4 meter floor area with 0.9*2.4 meter deck. The unit cost will be NZ$12,500. However this has been advertised on Trade &Exchange and in The New Zealand Herald, the owner is unable to find any response. In the following areas we try to find different market segmentation. Consumer segmentation Consumer segmentation

Addiction problems Case Study Example | Topics and Well Written Essays - 1500 words

Addiction problems - Case Study Example Mrs. Smith was aged 85 and on 28 November 2009 was admitted to hospital with pneumonia. On 1st December 2009, she was being assisted by a nurse to get out of bed when she slipped on a wet floor and sustained a fractured neck of her right femur. This was treated surgically on 2 December 2009. She died of a pulmonary embolism following a deep vein thrombosis on 10 December 2009.One scenario is that the nurse could be sued for the fractured neck of the patient's femur. Another scenario is that the hospital might be sued for the fractured neck of the patient's right femur. The doctor could be charged with malpractice for the way in which he handled the pulmonary embolism for surgery. The hospital could be liable for the surgery gone wrong. Additionally, as a fifth scenario, the hospital might be liable for the patient's death, in which case, it would be a wrongful death lawsuit. As a sixth scenario, the hospital could get sued for negligence for the patient's death.The first scenario is that the nurse could be sued for negligence in the matter of the patient having fractured the neck of her femur. The nurse was supposed to be helping the patient avoid such a travesty. Since this accident happened on her watch, she would be liable. In negligence, the person preventing the wrong from happening to the other person has a duty of care. "Under the new rules, the existence of a duty states will depend on three factors: the foreseeability of damage occurring; the proximity of the relationship between the claimant and defendant; and whether it is just in the circumstances to impose a duty of care."1 From the nurse's point of view, since Mrs. Smith was aged 85, it should be a reasonable assumption to make that this nurse would have foreseen such an accident happening. Additionally, the nurse's proximity to the patient was such that she should probably have been aware of the patient's difficulty, although, proximity of the nurse to the patient would have to be established. Also, it is probably just to assume that the circumstances under which the nurse found herself required her to impose a duty of care. The second scenario is that the hospital could be sued for the patient's fractured femur. Obviously, this would probably not happen since the patient is already deceased, and litigation would obviously be moved to address the patient's death. In that case, the hospital could definitely be held liable for the patient's surgery having gone awry. After all, doctors are places that are supposed to help people get better, not allow them to pass away. Hospitals are technically supposed to be helping people. They are not necessarily liable for an unforeseen problem such as a pulmonary embolism, but it could be that the hospital's practices which were put in place had something to do with the patient's demise. If this was the case, the hospital could certainly be liable. The doctor could be charged with a malpractice suit due to negligence on his part if he knew that the procedure he used was not correct, or if he made a mistake during surgery. This is not necessarily what happened, but it is unsure. That is why, at the Inquest, it must be mapped out what needs to be found out in terms of evidence. The way the doctor handled the pulmonary embolism is sure to affect the outcome of the Inquest. Additionally, the hospital could be involved in a wrongful death lawsuit. This would be because the patient would not have had to have surgery if the patient had not slipped and fell due to the hospital staff's negligence. In this case, the hospital would probably take on the lawsuit and most likely win. Hospitals are notorious for doing this kind of thing. They are infamous for committing negligent acts and then sweeping them under the proverbial rug, hidden from the public's bird's-eye view.

To ascertain the motivational factors for buying wine Essay

To ascertain the motivational factors for buying wine - Essay Example John Bruwer and Graham Wood (2005): Motivational and Behavioral Perspectives: Journal of Wine Research: Volume 16: ISSN 0957-1264, Online ISSN: 1469-9672: Rout ledge, part of the Taylor & Francis Group. Nelson Barber, Barbara A Almanza and Janis Donovan (2006): Motivational Factors of gender, income and age on selecting a bottle of wine: International Journal of wine marketing: Emerald Group Publishing Limited, 18 (3), pp.218-232. Olson, J. C and Jacoby, J (2002): Cue utilization in the Quality Perception Process: In Venkatesan Proceedings of the 3rd Annual Conference of the Association for Consumer Research, Chicago, pp. 167-179. Orth, U. R. & Krska, P. (2002) Quality Signals in Wine Marketing: The Role of Exhibition Awards, International Food and Agribusiness Management Review, 4, pp.385-397. P.T.H Unwin (2000): Wine and the Vine: A Historical Geography of Viticulture and the Wine Trade: Routlegde Publishers: (Pgs 352-409) Keith Grainger and Hazel Tattersall (2005): Wine Production: Vine Bottle: Wiley-Blackbell (Pgs 56-125) Jenster, P. and Cheng, Y. (2008) Dragon Wine: Developments in the Chinese Wine Industry, International Journal of Wine Business Research, 20 (3), pp.244-259. Stephen Charters (2006): Wine and Society; The Social and Cultural Context of a Drink: Butterworth-Heinemann (Pgs 135-140) Sun, H., Yu, Y, Goodman, S., Chen, S., and Ma, H. (2009): Chinese choices: a survey of wine consumers in Beijing, International Jo

Yasunari Kawabatas Masterpiece Yukiguni Research Paper

Yasunari Kawabatas Masterpiece Yukiguni - Research Paper Example After his parents’ untimely deaths, he came to be raised by his maternal grandfather. He lost his grandparents at a young age either and by the time of his teens, was bereft of most of his close relatives. While graduating from the Tokyo Imperial University, Kawabata contributed to the magazine Bungei Shunju, which brought him to the attention of editors and well-known writers of that time, including author Kan Kikuchi. He went on to become one of the founders of Bundei Jidai (or ‘the artistic age’), a publication that became the medium for a new movement in modern Japanese literature. Kawabata also worked for a time as journalist and claimed himself to be deeply moved by World War II, which was apparently one of the greatest influences on his work. Kawabata allegedly committed suicide in 1972 by gassing himself, although this has not been conclusively proven. It is certain however that the early loss of his family and, by his own admission, the horrors of the war , left his work with a tinge of melancholy and sense of insecurity and loss. He was the first of two Japanese Nobel laureates – Oe Kenzaburo being the other – and is perhaps globally, the best-known Japanese writer in contemporary times, although his status in his native country as an author is still widely debated among critics (Miyoshi). Kawabata’s literary style is characterized by its free flowing imagery. He uses surprisingly original and unusual images in his stories that emphasize the poetic quality of his writing. In Yukiguni (Snow Country) for instance, the imagery employed is especially effective and beautiful in telling the emotionally charged love story of the geisha and the dilettante from Tokyo. Masao Miyoshi, in his review of Yasunari Kawabata talks about this ‘dependence of visualization’ as a result of his being essentially a short-story writer. Reiko Tsukimara in ‘A Thematic Study of the Works of Kawabata Yasunari’ ide ntifies ‘ryoshu’ and ‘aishu’ as two primary elements in Kawabata’s work. Ryoshu is described as an ‘intense emotional realization that you have found a home of your soul’ and aishu translates to ‘sorrow’ (Tsukimara 23). According to Tsukimara, these two emotions recur in Kawabata’s writing most persistently. They appear together as the recognition of finding a home for one’s soul or ryoshu is accompanied by a sense of profound sorrow or aishu as well. This paper will seek to explore what previous scholars have already commented on Kawabata’s writing technique and thematic concerns and test them on what has been called his masterpiece by Edward G. Seidensticker, Yukiguni or Snow Country. The paper will also explore if there are departures from his usual style and from what scholars like Tsukimara and Miyoshi assert. And finally, it will attempt to make fresh observations on Kawabata’s style through the study of Snow Country. Snow Country began as a short story that was published in 1935 in a literary journal. It was published serially, with Kawabata reworking later, between 1935 and 1937. A new ending and a collation of seven pre-existing versions appeared in 1937. Kawabata again worked on the story and between 1940 and 1941 the story was again published in journals in two sections. These two sections were merged by Kawabata in 1946, with another piece added in 1947. The book as it stands today was the result of combining nine previous versions, published in 1948 (Seidensticker). This complex and long publication history of the story and the its ‘piecemeal’ nature as Seidensticker calls it in his introduction to Snow Country’s translation reiterates the idea of Kawabata as being primarily a short-story writer. The repeated editing and elaborating of what began as a

Teeens in concentration camps Research Paper Example | Topics and Well Written Essays - 1250 words

Teeens in concentration camps - Research Paper Example Cynthia Ozicks "The Shawl portrays the cruelties of Nazi concentration camp. Stories and narratives about the concentration camps demonstrate the unending brutality and wretchedness that the Jewish young children and teenagers faced during the reign of Hitler. In the concentration camps teenagers were recruited for the Nazis and forced to undergo heavy military practices. These teen soldiers had been educated for struggle, and most of the soldiers had hardly even heard of these concentration camps. In Nazi concentration camps the teen soldiers have met thousands of hungry and struggling populace including young children who had witnessed and observed assassinations, persecution, hunger and ravage they also had been dehumanized. Eleanor H. Ayer supports â€Å"They were murdered because they had Jewish blood, and nothing they could do could change that.† (Ayer 7-8). Teens who have been recruited in to the Nazi force also suffered from severe training programs and strict disciplinary activities. Many of them have escaped from these concentration camps because of dehumanization and other conditions which were beyond their power of endurance. During the time of Nazi movement in Germany, lots of the teens became rescuers when their parents choose to conceal Jews. The teenagers survived in the ghettos of Lodz and they also lived in Warsaw. In all there places they have had to sustain physical scarcity, mistreatment, and transportation to the death camp. The Jews who lived in these concentration camps were subjected to severe physical torturing and often killed. On the other hand, for nearly all prisoners, actual celebration was not possible. The book Liberation: Teens in the Concentration Camps and the Teen Soldiers Who by Tina Tito points out that â€Å"They built death camps occupied with the most sophisticated technology available in order to kill the Jews. With the assistance of collaborators (non-Germans who

Marketing Strategy Essay Example | Topics and Well Written Essays - 3000 words - 3

Marketing Strategy - Essay Example ed to dramatic recalls of many of its diverse products which are in sharp contrast to the brand-building efforts undertaken by the company to build trust in quality as it primary positioning strategy. These failures have been well-publicised. It is recommended that the business turn toward low-cost social media as a means of injecting transparency into the consumer market whilst also supplementing this strategy with heavier, short-term emphasis on promotion development. It is further recommended that the business seek out a new youth market, focus more on corporate social responsibility, and build an online CRM model that engages consumers more effectively. Toyota maintains strong internal competencies and a dedicated organisational culture with tacit and explicit knowledge that brings the business more efficiencies and this should be utilised as a promotional resource to rebuild trust in markets that now have questions about Toyota’s quality competency. Research has identified that Toyota conducts considerable market research on consumer characteristics in diverse markets to create localisation strategies which tends to outperform competitors that attempt to build homogenous marketing strategies. However, this is insufficient for improving its market position and requires adjustment in marketing focus. Toyota is currently positioned as a quality-focused organisation, giving it significant historical marketing advantages over its main competitors in the UK. However, in recent years, Toyota has been burdened with negative publicity associated with a variety of recalls in North America, Europe and Asia which sheds negative light on its quality measures. Coupled with economic problems in the United Kingdom stemming from the 2008 and 2009 recession, once-predictable consumer purchasing behaviours have changed, now making it difficult for Toyota to maintain its market share as price-sensitive consumers look for lower-cost automobile options. Toyota is an

International Taxation - International Taxation and Foreign Tax Research Paper

International Taxation - International Taxation and Foreign Tax Credits - Research Paper Example However, in reality the U.S. government ignores this concept of neutrality and imposes taxation on profits earned by U.S. companies in any country outside the border. Thus, U.S. companies who seek to spread businesses overseas are burdened with a combination of tax systems. Such companies are required to pay taxes to the U.S. Government as well as the government of the countries where they are conducting their activities (Henchman, 2011, pp.1-2). This paper contains my proposals as a tax professional to my U.S based client who wants to expand his business into foreign markets. Taxpayer’s organizations My client can establish chain of hotels or restaurants in a foreign country. This will make my client fall under deferral system of U.S. foreign tax. Under this system, subsidiary companies that are situated in other countries can be exempted from U.S. taxation unless such revenue is repatriated to the parent company like in the form of dividends. Also, I will advice my client to launch hotels in countries that are keen on promoting tourism by easy tax credits and ready development loans. For instance in Peru, foreign investors on hotel industry are given tax incentives and tax returns even before the investments are completed or the recommended constructions are completed (Finkelstein, 2012). The second type of organization that my client can establish is manufacturing company. This will benefit my client if he sells the manufactured products to foreign clients with foreign titles. Such income will fall under foreign income category although the company is situated with the U.S. Moreover, in the initial year since my client will be new in the foreign market his sales volumes will be low. In that case my suggestion will be to conduct activities from the U.S. without opening subsidiary company in the foreign country. In this way he will be able to avoid local taxes in the country on income earned from local sources. Tax mitigation on repatriate earnings A ma jor portion of income earned by U.S. companies is derived from foreign sources. Both the United States and the country in which the company is executing its activities prefer to impose taxes on the company. The governments of both countries try to benefit from these companies thereby establishing double taxation concept. Although the U.S. government attempts to mitigate its tax claim, these overlapping tax impositions create complications for U.S. tax collectors. This provides opportunities to multinational companies to avoid taxes. Subsidiary companies are confronted with high tax rates in countries where they operate. As an owner of a multinational company, my client will have an incentive to get income remittances in one of the forms that propose tax deductions. The incentive will not be in the form of dividends. A remittance that is subject to tax deductions directly reduces tax payments of source country. On the other hand, dividend expenses may only generate unusable surplus o f credits. The strategy is to keep the rates of tax less than that on dividends on the forms of payments that fall under the category of tax deductions. This will be more beneficial if the parent company that is situated within US has surplus of credit. It will be then profitable for my client to conduct payments in these tax-deductible forms. The surplus of credits can also be utilized for counterbalancing any remaining U.S. tax on such payments. The principle impact will be that