The Death Penalty Debate Essay -- capital punishment debate

The death penalty is one of the most debated issues in the United States. It is a judicially ordered execution of a prisoner for a capital crime. There are many people who oppose the death penalty and then there are many people who support the death penalty. People who are against it think it is inhumane or it is too expensive. The people who are for the death penalty feel that it gives a chance for individuals to be accused for their wrongful acts. Each year billions of dollars are spent to sentence criminals to death. The death penalty costs $24 million dollars on average per execution (Pudlow). Since the death penalty is so expensive thirteen states have made it illegal to use the death penalty, and thirty seven states still have the death penalty. The US military and the US federal government still have the death penalty so thirty nine jurisdictions in all still uphold the death penalty to this day. This paper will examine reasons to support the death penalty and reasons to go against it and what type of crime determines whether or not you get the death penalty in America starting at colonial times. There are reasons to support the death penalty for instance it keeps people who are convicted of heinous and brutal crimes off the streets. The death penalty also keeps killers from killing again. The death penalty can also deter future criminals from committing murders (White). If felons believe that they are more likely to be arrested, convicted, and executed, they will be less inclined to commit homicides. The use of the death penalty is extremely rare since 1967 there has been one execution for every 1600 murders, or 0.06% (Hugo). There have been approximately 560,000 murders and 358 executions from 1967-1996 (Oshinsk... ...ose morale and righteous conflict among people. There is no clear answer to the resolution of this problem. Works Cited Hugo, Bedau. The Death Penalty in America. 1. 1. New York: Oxford University Press inc., 1998. 213. Print Oshinsky, David. Captial Punishment on Trial. 1. 1. Lawrence: University Press of Kansas, 2010. 178. Print Pudlow, Jan. "Take a hard look at the real cost of the death penalty." The Florida Bar News, 13/02/2011. Web. 13 Feb 2011. . White, Deborah. "Pros and Cons of the Death Penalty." About.com. N.p., n.d. Web. 13 Feb 2011. . Death Penalty Information Center, 11/02/2011. Web. 13 Feb 2011. .

Childrens Books and Popular Myths about the First Wave of Feminism :: Essays Papers

Children's Books and Popular Myths about the First Wave of Feminism What is the First Wave (1) of Feminism? How is it portrayed as a â€Å"suffrage† movement? Does the average study of First Wave feminism look at issues outside of suffrage: consent laws, marital rape, education, women’s right to own property, divorce rights, and so on? I wanted to look at the portrayal of the â€Å"heroes† of the first wave – Elizabeth Cady Stanton and Susan B. Anthony – as well the movement itself, through books aimed at children. Children’s books seem like an obvious way to look at how the movement is popularly seen and understood. If we set aside condescending ideas of needing to â€Å"dumb down† ideas to introduce them to children, or needing figures to be purely heroic. Then, we assume that most people, who do not actively pursue it later in life, receive the bulk of their information on the First Wave of feminism from kindergarten through high school history education. The Book Choosing Process The sources cover a variety of age ranges and publishers. There was no science in the selection, they were simply the easiest to find at the downtown public library in Syracuse, New York (2), which to me indicates they are the most likely to be picked up by a student doing a report or reading for enjoyment. The sources are not supposed to represent the â€Å"worst† by any standards – they are children's history books, all of which do in depth studies of suffrage. These are not coloring books or propaganda, which, perhaps, is why the information is so dangerous. Brill, Marlene Targ. Let Women Vote! Brookfield: Millbrook, 1996. (aimed at ages 9-12), Davis, Lucille. Susan B. Anthony. Mankato: Bridgestone, 1998. (aimed at ages 4-8), Nash, Carol Rust. The Fight For Women’s Right To Vote in American History. Springfield: Enslow, 1998. (aimed at ages 9-12) Parker, Barbara Keevil. Susan B. Anthony: Daring to Vote. Brookfield: Millbrook, 1998. (aimed at ages 4-8) Five Major Questionable Facts About the First Wave in Children’s History Books 1. Women Asked For Rights. â€Å"This cartoon shows Elizabeth [Cady Stanton] speaking to the New York legislature. She asked [emphasis added] legislators to give women equal rights.† (Davis) 2. Susan B. Anthony Is the First Wave of Feminism. â€Å"Susan had prepared other women to work for women’s rights. They took up the fight. In 1920, the 19th amendment was passed. Many people called this law the Susan B.

Reference Models Based on Kimono de Ginza

Kimono de Ginza, or â€Å"wearing kimono in Ginza†, is a monthly event held on the second Saturday of every month. These enthusiasts will meet once a month on the Ginza, an exclusive shopping district in Tokyo, to go for a walk in the vicinity in their kimonos. The meeting is then concluded by a joint evening meal in a Japanese pub. The main aim of this activity is to allow young Japanese to tap on this opportunity to seek advice from their elders on how to wear a kimono and the appropriate kimonos for different occasions. Parallels The kimono is said to be dying, to be utterly too cumbersome for modern life, to be as elegantly anachronistic as the conservative old ladies or geisha who wear it,† (American anthropologist Liza Dalbyin in Kimono: fashioning culture). Similarly, the interest for traditional goods and services in Singapore, such as woven rattan furniture, has died down in recent years. A sharp decline in demand for both cases has serious implications for related businesses. Quoted from Mr Shigenobu Ono, owner of Nagoya black dyeing shop for formal kimonos, â€Å"the question is how to get the younger apprentices in our guild up to scratch†. He notes that even his own son decided to forsake the trade for a career in Western fashion. However, the success of Japanese culture can be seen through the comeback of kimono through its reinvention by the indigenous people. Contrary to the strict dress codes imposed at formal gatherings and on festive occasions, many relish the non-ceremonial style of kimono or the idea of being able to wear kimono more casually. Young Japanese also look to kimono as an expression of fashion statement with the emergence of colourful socks and decorative collars. Explaining its successes using learning models The tipping point by Malcolm Gladwell The influence of Kimono de Ginza can be explained by Gladwell. Gladwell identifies three key factors that determine whether a particular trend will â€Å"tip† into wide-scale popularity. These are namely the Law of the Few, the Stickiness Factor and the Power of Context. I. Law of the Few Connectors MavensSalesmenWider community Connectors are individuals with extensive social networks. Acting as social glue, they help to spread message, engender connections and bring the world together. Kimono de Ginza relies on these people to attract interested public and expand its influence. For example, a similar gathering known as â€Å"Kimono de Vancouver† has been started for those who live in the West and who maintain interest in kimonos. Mavens act as data banks as they love to share information with other consumers by helping them make informed decisions. They are represented by the older participants of Kimono de Ginza who are eager to share their knowledge on kimonos. Salesmen refer to charismatic people who can effectively persuade others to make certain buying decisions. The Japanese kimono group has no lack of such aficionados who fervently profess their love for kimonos through various means. II. The Stickiness Factor This is defined as a special feature that makes the phenomenon memorable by creating an impact and compelling people to act. The unconventional appeal of Kimono de Ginza relies on its flexibility to allow for individualism to shine through. It revives and reinvents a tradition while rejecting the undesirable restrictions. Furthermore, doing away with memberships allow for creative experimentation of identities beyond daily responsibilities. III. The Power of Context The growing global movement to retain local traditions amidst the perceived threat of modernisation provides an ideal backdrop for Kimono de Ginza to prosper. It works by leveraging on the balance between a nostalgic yearn for traditional experiences and a desire to shake off stifling restrictions. The nostalgic psychology will be explained in the later parts of the case study analysis. IN WHERE) Moreover, Kimono de Ginza was established in accordance with â€Å"the Magic Power of One Hundred and Fifty†, in which â€Å"groups of less than 150 members usually display a level of intimacy, interdependency, and efficiency that begins to dissipate markedly as soon as the group’s size increases over 150. † The activity of wearing kimonos takes place within a well-defined group setting that promises a certain sense of protect ion and stability. The gatherings represent a specific form of community that is characterized by being bound to a defined place and an interest in a particular activity and, moreover, involve face-to-face interaction. Ideas for proposal: * Encourage business owners to form a small group within themselves to launch a â€Å"retro campaign† Nostalgia Marketing (Martin Lindstrom) Studies have identified some nostalgic cues that can be exploited and how images and sounds from the past can create favourable attitudes about products. (LIKE WHAT) As we age, our nostalgic yearnings grow, making us more receptive to advertisers and marketers use of what researchers call â€Å"a longing for positive memories from the past. † This desire for nostalgia is further intensified by society's present circumstance of receding predictability and opportunity. As Martin Lindstrom mentioned, â€Å"In the face of insecurity or uncertainty about the future, we want nothing more than to revert to a more stable time† It is much more comforting to think of times when we had simpler lives rather than pondering the issues we are facing today. That is why in times of recession we notice older retro products being brought back. The primary force driving Kimono De Ginza is the desires of the population to connect with its traditions and relive their childhood past when they were first introduced to kimonos. Emotionally, we associate these products of the past with authenticity, history, and a better, simpler time. This explains why Kimono de Ginza was able to attract a significant following and remain sustained for thirteen years. Our nostalgia transcends time as long as each new generation continues to be exposed to Japanese culture in their childhood and develop emotional connections that will last them through adulthood. However, Kimono de Ginza is careful not to â€Å"play up the past too much† for Kimono to be seen as â€Å"dusty, outdated or out of style†. Like a lot of brands and companies, it has â€Å"developed inventive strategies for toeing this delicate line†, through its infusion of modern elements and eradication of stringent rules and restrictions. Ideas for proposal: * (Nostalgic marketing) Broadcast advertisements from the olden days, oldies and catch slogans of that time * Introduce traditional goods to children from a young age so that they will grow up to associate these goods with â€Å"a simpler and more authentic times† Such would be the case of our association with monopoly games and beyblades Kolb’s Experimental Learning Cycle Kolb proposes a four stage learning cycle. I. Concrete Experience A new experience of situation or a reinterpretation of existing experience is encountered when participants is first exposed to Kimono de Ginza. II. Reflective Observation Participants new to the innovative and unconventional concepts of Kimono de Ginza discover inconsistencies between past experience and understanding. This engages them in meaningful reflections. III. Abstract Conceptualization Reflection gives rise to a new idea, or a modification of an existing abstract concept. Participants deliberate over their identity and what they want their kimonos to look like prior the monthly event. There is a great deal of internal tussle within the individual before they figure out their own interpretations of kimonos. IV. Active Experimentation The learner applies them to the world around them to see what results. Creativity represents a key feature of Kimono de Ginza as participants dress up in unique costumes infused with modern features or personal idiosyncrasies and display to the public. They receive feedbacks from interactions within the club, as well as through the public’s reactions as they walk down the streets. Spiral Learning Model Though unintentional, Kimono de Ginza has unconsciously tapped on the spiral learning model to promote Kimono culture. From a young age, almost all Japanese children would have been introduced to Kimonos as part of the Japanese culture. The child may also begin his first conscious exposure of kimono through Shichi-Go-San (â€Å"seven-five-three†) Festival. At the age of 20, young people wear furisode or haori and hakama to celebrate their passage into adulthood. As such, an average Japanese gains multiple exposures to Kimonos throughout his growing years. Kimono de Ginza serves as a culmination point in which an individual identifies himself with a community and expresses his own interpretations of kimono in a creative manner. Ideas for proposal: * Spiral learning model for Singapore’s traditions in formal education, which culminates into business management at polytechnic level. * Encourages autonomy and self expression to add value to traditional products

Nordstrom Case Study Essay

Answer 1: In the 1990s, Nordstrom had six co-presidents who were six cousins belonging to the family’s fourth generation. All six cousins took decisions jointly on major issues concerning the business. Thus, it was necessary that all six co-presidents agree on a decision or a plan for it to be acted upon. This was quite a difficult task as all of them often had differing opinions. Due to this many decisions were delayed or met with resistance by one or the other member. These six co-presidents were compared to a multi-headed hydra. Dismantling the hydra would prevent conflicts on future decisions and would also enable decisions to be taken quickly. It will also vest the ownership for the decisions onto one person. It will also enable a family member to be groomed for possibly leading the company one day. The possible disadvantages of dismantling the hydra is that the six co-presidents could have all contributed their knowledge and experience and have arrived at a better more informed decision. If equal power is vested in six people at the top, it enables them to share the workload.’ Answer 2: Creating departments around products will create independent profit and loss units for each product. The members of each department will have expertise on their products. They will know how to procure those products and effective sales and marketing techniques to sell those products better. This will narrow down their focus and they will concentrate only on the product that they are selling and will gain expertise on how to sell it best. The possible disadvantages of creating departments around products are that the employees will not have a complete picture of the entire business and where they stand. If in future, they are moved to another department, they will have to gain information about that product from scratch. Answer 3: The following changes prompted the move from mechanistic to organic organization. In the 1990s, the company met with stiff competition from its competitors. Its sales began to plateau. Its net income fell 2% and sales edged up only 1.9%. In the stores that had been open for a year, its sales dipped 1.1% after a 2.6% drop the prior year. Nordstrom’s shares fell from a 1999 high of 44 3/16 to under 20 in February. The customers and outsiders complained that top executives spent more time in seeking consensus of all co-presidents on issues and this was a reason for Nordstrom being slow in presenting new fashions for sales. Answer 4: In designing an organization to manage change, an additional structural change that Mr. Whitacre should consider is to start a competition among the departments. In this quarterly competition, the department that has the best sales and profits should be the winner and its members should be given some incentives. They should be asked to share the best practices with the other departments in order to help them manage change better. Employees should be rotated regularly from one department to another.

History Isu: Juno Beach Essay

Some of the greatest battles in Canadian history took place during the course of World War II. Most would argue it to have been Stalingrad, The Battle of the Atlantic, or even the Battle of Scheldt. The Battle at Juno Beach was a defining moment in Canadian history that led to the rise of a great nation. On June 6, 1944, after having prepared for more than four years, Canadian troops in Britain took place in an invasion that would become the greatest turning point in Canadian history. â€Å"†¦ early in the morning of June 6th, 1944 under cover of a massive air and naval bombardment, ships started ferrying 150 000 American, British, and Canadian troops across the channel of Normandy.† After courageous fighting and tremendous struggles, the Canadian, American, and British troops managed to get the farthest inland to secure a position against allied invaders. â€Å"†¦the German defences at Juno Beach had been shattered and Canada had established the beachhead.† Because Canadian troops were able to secure the beach, â€Å"Operation Overlord† led to great victories amongst the Allied Troops. Juno was the largest amphibious battle to have taken place in history. â€Å"155,000 soldiers, 5,000 ships and landing craft, 50,000 vehicles and 11,000 planes were massed for the greatest seaborne invasion in history.† Canadian troops, being the only commonwealth nation, were assigned 1 out of the 5 beaches at Normandy to secure. First, Canada was to create a beachhead on Juno beach. The American, Canadian and British troops task was to capture and seize all sea towns ashore of the beach and get further inland after breaking through enemy lines. Also, their objective was to secure the Carpiquet airport and create a link that would be able to attach the British beachheads on the other two beaches, Sword and Gold beach, and also to secure the Caen-Bayeux highway. â€Å"The challenge facing the Canadians was to overcome the coastal defences and capture ground positions that could be defended against German counter attacks.† The task the Canadians were given was one that would take a lot of courage and self-determination to push through. â€Å"†¦ Germans had turned the coastline into a continuous fortress of guns, pillboxes, wire, mines and beach obstacles.† Although the Germans had displayed strong thresholds, the allied troops managed to keep pushing their way through German defences. With the lead of Major General R.F.L Keller, the 3rd Canadian Infantry along with many men, tanks, and vehicles helped to secure and take over Juno Beach. â€Å"The 3rd Canadian Infantry Division supported by the 2nd Canadian Armoured Brigade would land on Juno beach in brigade groups. Two brigades would land in the initial assault followed later by the reserve brigade which would pass through the lead brigades on to the divisional objectives . More than 20,000 men, 200 tanks and hundreds of other vehicles were under the command of Major-General Keller.† The allied troops were successful in securing the position on Juno beach. â€Å"†¦in the face of heavy shelling and deadly machine gun fire, the Canadians fought their way past the German defences.† The troops were able to penetrate farther inland then all other allied forces could. Securing Juno beach was a huge success and as a result, has helped Canada to become a greater nation. Since Juno Beach, the troops that were involved with the invasion are greatly recognized and forever appreciated. Securing Juno Beach may have been one of the best things to have happened. After having done so, many great victories came along. They extended their beachhead further inland, and continued to move northwestward. They were able to liberate several French channel ports, which included Dieppe, which was a great success, because a number of Canadians had lost their lives at such place two years back. Also, because of such a great achievement at Juno Beach, the liberation of Europe took place, along with the defeat of Nazi-Germany, which lead up to the end of World War 2. The defeat of Nazi-Germany became a very proud accomplishment for many. â€Å"Allied to serve the common cause of freedom and democracy, Canada, Great Britain, the United States, the countries of the British Commonwealth and free nations suffering under Nazi occupation counter-attacked.† Due to Canada being able to accomplish many victories, they proved that coming together as a nation could lead to great victories and successes. Also, it helped make and build the independence of Canada. It showed that Canada is a powerful country, and doesn’t need to hold hands with Britain per se, but still work together. â€Å"So many different roads to Victory, conquered through determination and courage and at the price of many human lives.† Although â€Å"Operation Overlord† took the lives of many brave soldiers, it was one step closer to the complete defeat of Nazi-Germany. With great success comes a price, and although the capture of Juno Beach was accomplished, many soldiers were wounded, killed, or captured. â€Å"Fourteen thousand Canadians landed in Normandy on D-Day and to ensure the victory 340 Canadians had given their lives. Another 574 had been wounded and 47 taken prisoner. The casualties were less than expected, but heavy nonetheless.† Despite the many loses Canada suffered, soldiers were still encouraged to move forward and keep on fighting. The Canadian troops relied heavily on goods and services that were being shipped to them. The government greatly supported the troops, providing them with the many necessities needed to be successful. â€Å"Canadian troops relied on a tight organization and on a wide range of services that provided food, shelter, medical care, intelligence, communications and more. They also relied on ships, aircrafts, tanks and weapons needed to face the enemy.† Funding for the invasion was very costly, but in conclusion, led to great victory for the allied troops. Canada at the Battle of Normandy had a great impact on war. It changed the way many thought of the word â€Å"impossible.† After what was done, and how much was conquered, anything is possible. Being able to get further inland than any other before and securing a position that later on led to the liberation of Europe and the defeat of Nazi-Germany isn’t just a small accomplishment, it’s something that has changed the way war is seen and the way troops continue to fight. Without the necessary goods and services being sent over to the allied troops, not much would have been possible. Many brave troops stood against German defences and took their lives so the rest of their brothers could continue on and make Canada proud. â€Å"Many would die there but, for the Canadian forces, D-Day was a triumph that is still honoured at home and on the beach they called Juno.† It is with great success that Canada as a nation, is able to say proudly that they fought strongly to secure Juno beach on June 6, 1944, and because such a great event took place, the rise of a nation began. ——————————————– [ 1 ]. Jill Coyler, Jack Cecillon, Graham Draper and Margaret Hoogeveen, Creating Canada A History- 1914 to present ( McGraw-Hill Ryerson, 2010) , 239 [ 2 ]. CBC News, D-Day: The allied invasion of Normandy, 1944, http://www.cbc.ca/news/canada/story/2009/06/02/f-dday-history.html, June 5, 2009 [ 3 ]. CBC News, D-Day: The allied invasion of Normandy, 1944, http://www.cbc.ca/news/canada/story/2009/06/02/f-dday-history.html, June 5, 2009 [ 4 ]. Lane, D.W. â€Å"Juno Beach – The Canadians On D-Day†1944, http://members.shaw.ca/junobeach/juno-2.htm, Operation Overlord – Plans and Preparation [ 5 ]. Lane, D.W. â€Å"Juno Beach – The Canadians On D-Day†1944, http://members.shaw.ca/junobeach/juno-2.htm, Operation Overlord – Plans and Preparation [ 6 ]. Lane, D.W. â€Å"Juno Beach – The Canadians On D-Day†1944, http://members.shaw.ca/junobeach/juno-2.htm, Operation Overlord – Plans and Preparation [ 7 ]. Jill Coyler, Jack Cecillon, Graham Draper and Margaret Hoogeveen, Creating Canada A History- 1914 to present ( McGraw-Hill Ryerson, 2010) , 239 [ 8 ]. Juno Beach Centre, â€Å"Canada in WWII†, http://www.junobeach.org/e/2/can-eve-rod-e.htm, Roads to Victory [ 9 ]. Juno Beach Centre, â€Å"Canada in WWII†, http://www.junobeach.org/e/2/can-eve-rod-e.htm, Roads to Victory [ 10 ]. Lane, D.W. â€Å"Juno Beach – The Canadians On D-Day†1944, http://members.shaw.ca/junobeach/juno-2.htm, Operation Overlord – Conclusion [ 11 ]. Juno Beach Centre, â€Å"Canada in WWII† http://www.junobeach.o rg/e/4/can-tac-e.htm Arms & Weapons [ 12 ]. CBC News, D-day: Canadians Target Juno Beach 1944, http://archives.cbc.ca/war_conflict/second_world_war/topics/1317/ 2003

Development of Tourism Industry in the UK Essay

Development of Tourism Industry in the UK - Essay Example This essay provides a concise overview of the tourism and travel industry performance in the UK during last decade. The economic state of tourism sector of the UK is deemed healthy with perspective of a steady growth. The income from the industry is incomparable. The joblessness rate has greatly declined with many people absorbed in the industry Since the Second World War, there have been a lot of developments in this industry. Application of the computerized reservation systems led to increase of tourists, visiting the UK Prior to the technology, a lot of travelers mainly depended on pen and paper to transact business deals. However, in early 1990s, attitudes changed. Technological advancements captured the attention of the world market. Few people could access facilities and enjoy them to their satisfaction. The data released by the government via the Global Distribution Systems have showed significant growth in the industry. In 1989, the country had recorded 5 million tourists per annum as compared to 29.6 million in 2010. The development of the jet engine was invented after the Second World War. The advancement brought dramatic changes; although in 1958, the number of travelers per flight was restricted. In early 1970s, jets started ferrying more passengers thus making flight charges low and increasing the profits. This enhanced the growth of the industry significantly during this period. For the last twenty years, the tour operators have developed new packages to accommodate the needs of the new travelers . When compared to early 1950s, tourism has evolved significantly (Holland, 2011). The industry has fully adopted modernization and its structures to enhance its growth. Natural calamities Most countries depend on tourism to earn foreign exchange into the country. However, natural calamities like prolonged drought, tsunamis, earthquakes, floods and hurricanes may gradually change the face of tourism industry. Tourism acts as a source of employment to many people. Some are employed as rangers, tour guides and others in the hospitality sectors. If the number of tourists decline due to natural disasters, people will be affected, and in turn the country becomes broke. Therefore, if tourists don’t come, a lot of pressure will be put on the economy (Smith & ?Ann, 2007). Normally, tourists want to avoid risk places and enjoy themselves in peaceful sites. In general, natural disasters have the following effects: i. Reduced number of tourists visiting the country ii. Low business set u ps due to lack of enough money generated in tourism. This will result in closure of business and loss of jobs iii. Increase in rate of unemployment especially in disaster affected areas iv. Increase in government expenditure due to insufficient money generated through taxations. From the above effects, it is clear that natural calamities affect the country’s economic development. Although it is not possible to eliminate them fully, their severity can be reduced. If nothing is done, the growth of the industry may stagnate if not decline in future. This means a lot in the economic trend. Fall in sales volumes Most of the tourist firms in the UK have of late experienced low sales volumes. For instance, Tui Travel, which is one of the companies that provides tourism services, recorded a 35% decline in its sales for the first quarter of the previous financial year (Smith, 2010). This was mainly due to cut in number of tourists traversing the country. Most of the people are more in terdependent so they book online which saves them money. Furthermore, most of the people have no plan of spending their holidays far from their homes. This reduces the volume of sales of tourist industries. Fall in sales volumes reflects low income in the affected industry, hence affecting its employees. This also means that the government will not get enough revenue from the same industry. High Cost of vacations Tourists traverse all over the world enjoying their beautiful sceneries and wildlife. In their tour, they spend their time in hotels and other special vacations. Accommodations

Managing Change in Organisation Case Study Example | Topics and Well Written Essays - 4000 words

Managing Change in Organisation - Case Study Example On this ground no organizational changes can be made because this will inflict the taxation procedures for the countries. In order to secure the smooth work operation other changes were made in the company. It was decided by the senior management that sub divisions should be introduces in order to the customers to receive the upmost of the service. The company has structured into different teams who manage the different processes. There is a "Customer Conversion Team" for each of the taxation countries. This team handles the incoming calls from not registered customers and tries to convert them to use our services. The team also prepares all the necessary documentation in order for a tax claim to be officially sent to the tax authorities in the given country. The "Quotation Team" gives a quote to the customer, after receiving his documents so as to what tax refund he is entitled to get back. Then if the customer is satisfied the tax file is applied to the country's Tax Office. After the tax application is submitted, the file is passed to the "Filing Section". This team handles the correspondence betwee n the client and the Tax Authorities obtaining information about the progress of the tax application and updating the client. After the refund has been issued the file is passed to the "Payment Team". ... Before the introduction of this organizational change each tax country was internally managing the whole process from converting the customer to refunding the taxes to his account. The main objectives that triggered this change were: Lower rate of converted customers; Unsatisfactory customer service care, due to overload of files to one and the same representative; Inability to administer newly registered customers, because of old cases; Desire to seek highly conversion rates; Managing successful business means most of all identifying the defects in the organization and attempting to control and over them the issues. Establishing a long-lasting business strategy is also of primary importance and the goal of Taxback.com was to accumulate more customers, who will be serviced in an excellent manner. Carr (1995) remarks that to understand the organizational change both the employees and the management need to carefully guide the process of the change and to define this change within the context of the overall good of the company. This means that leaders and senior management have to substantiate their decision of a change with initial discussions and smooth transition to the new operational structures. Organizational change should not be implemented for the sake of any change. Primarily, the efforts have to be directed into improving the "performance" in the customer service care industry and increasing the resources in alluring more customers into using the service (Conner, 1993). In analyzing the organizational change that took place in Taxback.com I found several advantages: The customer service representatives were focused on one task only - to convert the customer, to provide a proper quotation, to contact the tax authorities and to obtain the payment