Taxation Assignment Example | Topics and Well Written Essays - 2500 words

Taxation - Assignment Example But at the same time you must keep in mind that starting out in self-employment poses many difficulties and you would have to work very hard with no guarantee of a regular income. But first of all you must assess for yourself if you are suitable for self-employment which requires total self commitment, ability to work long business hours which in turn requires physical and mental strength and, last but not the least, complete support from your family. Then you have to do market research to identify the opportunities available in your selected field. Since you are currently employed with a computer software company it is obvious you have the technical skills, but do you have the business skills to run your business. If you lack these skills you shall have to learn them fast from the information that I am about to provide you and from other sources. When you start out on your own in business you can do so as a sole trader, in partnership or by setting up a limited company. You have indicated that you wish to start your business as a sole trader, which means, you intend to set up your business on your own. Starting out as a sole trader is relatively easy and straightforward but if your business fails your liability is unlimited or in other words all your assets will be legally available and can be used to pay your creditors. If you intend to start your business from your home you are likely to be requiring Planning Permission. In case you are going to use one or two rooms in your home you would need to apply for a partial change of use from domestic to commercial purpose. In case you intend constructing a shed or additional room for your business you may require planning permission for which you shall have to contact your local authorities. Market research is very important before you set up your business in your chosen field but let me caution you that no amount of research will guarantee you success. However, your market

The Family of Tata Corporate Strategy Essay Example | Topics and Well Written Essays - 2500 words

The Family of Tata Corporate Strategy - Essay Example Ideally, there is supposed to be a group brand allying all the parties to the corporate development of the company as a whole. The pros outweigh the cons since there is a likely fight for market domination and a stated, Tata does not need 42 brands to be able to compete with other established companies like Mitsubishi. It requires one strong brand that will be competitive in the market. One of the advantages of re-uniting and corporately trying to achieve the brand strategies is that there will a tendency to achieve the brand recognition and loyalty by the customers. Formation of the many separate brands according to the owner taste is that there will be a tendency of the brands to confuse the customers. The customers who were even used to one brand in the market will now be divided toward which brand to follow. Another reason why there should be a high level of unity in the brand creation is that there is maintenance of the image of size and quality. The corporate brand will be foun ded on the basis of economies of scale and will be relevant in the creation of the general image of the company (Wu, Palepu, & Khanna, 2006, p. 2). It will be seen as a strong company based on an established business to the business. Reliability is created when there is a loyalty shown by the customers based on the strength of the company. There are also adverse cons in the proposed corporate branding. There are different companies with different share values on the company. Therefore, here will still be misunderstanding given that the business laws are indicative of the fact that anyone owning more than 51% of the shares owns the company. Therefore, much as the brand will be the same, binding and corporate, there will be every level of disintegration leading to a slow progress if the company. Building Of Equity Interlocks Among the Tata Companies Tata companies have investments in very many business interests. The equity interlocks it has generated over he many years of its existen ce are evident of the abilities it has generated. If the companies are closely held by contractual agreement, there will be a situation in which all the company management team will put the focus of their efforts on the development of the company strategies. There might also be situations when some agreements are based on mutual consensus. Mutual consensus however is not part of the company operations given the case of Tata and the much strife. It is therefore not easier for a company faced with the situation as it is at Tata to build a group brand. If it is build, there will be a large business empire in operation and will require an absolute corporate operation for there to be success. The advantages of the interlocks are diverse. First, there will be a cost leadership, product differentiation and focus strategy as far as market positioning is concerned. When this happens, there will be a creation of an economy of scale in the company in which case Tata will have low access to inp uts as far as costs are concerned (Doole & Lowe, 2008, p. 278). These inputs are a reference to all factors of production in land, capital, labour and entrepreneurship. Therefore, he interlocking in the company improves the competitive position of the company. However, this interlocking takes away the autonomy of the individual companies in the interlock brands. Each brand usually carries its own advantages and the

Small Business Management Assignment Example | Topics and Well Written Essays - 2000 words

Small Business Management - Assignment Example Keeping the objective in mind the study looks to analyze the cafe and restaurant market of Sydney, Australia. In order to conduct the feasibility study, methodical analysis of the market condition is required. Market conditions tend to have significant effect on the viability of a business. While conducting market analysis certain strategic tools are required. Keeping the objective in mind PEST analysis of Australia has been conducted. Special emphasis has been to the city of Sydney while conducting a PEST analysis. A part from this the 4 P’s of marketing has also been used to provide a future action plan. The in-depth analysis has been punctuated with a brief market audit of the Australian Restaurant and cafe market to analyze the present and future market scenario as well as growth opportunities.However the preference of gourmet coffee among of the coffee has been quite evidently visible. This is largely due to the fact that the Aussies view quality coffee like a luxury prod uct at an affordable price. If numbers are to be believed more than one billion cups of coffee have been sold in Australia. The percentage of out of home consumption of coffee has seen a steady rise. According to analysts as the economic conditions are set for improvements, steady growth of the cafe and restaurant business is expected over the course of next five years and so. Such growth is applicable as there is likely to be presence of both international players as well as other franchises. This discussion outlines that competitive Landscape The cafe and restaurant industry of Australia can be tagged as highly competitive. The main reasons can be presumed as very low barriers to entry. Add to that the industry is believed to be highly fragmented. According to reports the major players hold less than ten percent of the total market share. The small players enjoy a fair share of success as the 91% of the food chain businesses have less than fifty employees. There exists strong pres ence of franchisee model or any equivalent business strategy. Companies like McCafe, Coffee club, Hudsons Coffee, out back Jacks, etc. have set up strong and successful franchisee models in Australia. The companies mainly compete on the merit of quality, price and customer service. Growth Opportunities The key to the success in Aussie restaurant and Cafe business is to understand the customers and providing the customers something unique.  

Effect of Electronic Media on Children Essay Example for Free

Effect of Electronic Media on Children Essay The media has demonstrated otentially profound effects, both positive and negative, on childrens cognitive, social, and behavioral development. Considering the increasing exposure of children to newer forms of media, we decided to review the current literature on the effects of media on child health both in the Western countries and India. It is widely accepted that media has profound influence on child health, including violence, obesity, tobacco and alcohol use, and risky sexual behaviors. Simultaneously, media may have some positive effects on child health. We need to find ways to optimize the role of edia in our society, taking advantage of their positive attributes and minimizing their negative ones. We need to understand better how to reverse the negative impact of media and make it more positive. Key words: Media, Child, India. ne of the notable changes in our social environment in the 21st century has been the saturation of our culture and daily lives by the mass media.

Reviews in Evidence-based Practice

Reviews in Evidence-based Practice In an era of evidence-based nursing, care providers need to base their clinical decisions on the preferences of patients, their clinical expertise, as well as the current best available research evidence relevant for practice (Beaven and McHugh, 2003; Mulhall, 1998; Sackett and Rosenberg, 1995). EBP, as a decision-making process which integrates the best available research, clinical expertise and patients characteristics (Sackett et al., 1997), is believed to be a valuable practice which lead to progress in peoples *psychosocial experiences of illness and healthcare as well as in nursing professional development (Hamer, 2005). Muir-Gray (1996) highlights that it bridges the gap between the discovery of knowledge and the time the knowledge is applied in practice, and Thompson (1998) believes it is a guarantee for doing the right things right. On this basis, systematic reviews has been found as the cornerstone of EBP, stem from Cochranes work on evidence based medicine in the late 1970s. It has been considered the gold standard for measuring the effectiveness of an intervention (NHS Centre for Reviews and Dissemination, 2001). As a secondary research method, it collates the best evidence about the clinical problem so that conclusions can be drawn about effective practices considering the potential benefits and harm (Hamer, 2005). In fact, with SR being a process for systematically identifying, scrutinising, tabulating and perhaps integrating all relevant studies, thus allowing for a more objective appraisal thatn single studies (Sackett et al., 1997), it has become an indispensable aiding tool in improving practice and quality of care particularly for busy health professionals who do not have enough time for keeping up to date with all the newest research (Greenhalgh, 1997). Obviously, SRs are important in nursing in order to discover areas where reviews and research are needed and minimise unnecessary duplication of nursing research (Sackett et al., 1997). Thus, there is a requirement to build up a process to provide the results of research findings in a concise way (Mulrow and Cook, 1997). SRs play a vital role in providing fast access to condensed up to date knowledge and offering a new opportunity for EBP in nursing (Muri-Gray, 1996). Meanwhile, SRs in EBP has a key value as it offer the best approach to determining the highest quality evidence in order to answer clinical questions or solve any conflicting findings (Roberts and Yeager, 2004). And, by adhering closely to scientific procedures, which delimit these biases, according to Schlosser (2006), then SR remains the best vehicle for practitioners to gain access to wide-ranging evidence to aid their practice. For healthcare professionals, the most important concern in the various debates surrounding EBP is what should establish the evidence for clinical practice (Egger et al., 2001). Thus, in the early 1990s, the term review of effectiveness emerged and the hierarchy of evidence based on the quality of evidence rating was headed by randomised controlled trials (RCTs)(Cooke et al., 1992). RCT is a considered a quantitative study design, which aims to reduce the bias of confusing issues, manipulate a definite intervention and inspect a possible cause-effect relationship between variables by contrasting different interventions between study groups (Cook et al., 1992). Besides RCTs, there have been additional cohort studies, case series (either post-test or pre-test), well-designed pseudorandomised controlled trials and case-control studies (Cook et al., 1992). SRs of high-quality RCTs with consistent results are considered to be top of the hierarchy of evidence, the most trustworthy evidence for studying the effects of interventions, contrasting with single RCTs which may derive a false conclusion (Kunz et al., 1998). Thornley and Adams (1998) confirmed that a single study is sometimes inadequate to detect the certainty of an intervention, differentiate between the effects of one, or to recognise the causal relationship between variables of treatments because of the small sample size of patients, which may inhibit the formation of true conclusions. This could be a medical hazard if healthcare decision makers base policies on erroneous data from single trials (Jadad and Enkin, 2007). Based on the foregoing, SR can integrate more than one study and facilitate the drawing of more real, objective, transparent conclusion to support the evidence in making clinical decisions (Sackett and Wennberg, 1998). From this standpoint, the tendency was to concentrate on SRs of RCTs and exclude other quantitative, qualitative or economic evaluation study designs (Dixon-Woods et al., 2004). On the otherhand, it has been debated that RCTs are not suitable for all circumstances (Dixon-Woods et al., 2004). For instance, if we want to explore the lived experiences of listening to music as a postoperative pain management intervention, the appropriate method to study that is through a qualitative design (phenomenology) (Greenland, 1987). Clearly, the worth of other reviews cannot be neglected because, they have a great influence in discovering the essential features of findings, which can direct future research design and clarify current levels of knowledge (Sackett and Wennberg, 1998). A closer look at the above will reveal that there are two main approaches of quantitative systematic reviews. The first is the SR of a single study design, which includes primary studies having the same study design (eg. RCTs). The second type is the systematic review, which summarises and combines the results from more than one study using statistical techniques and can sum up the outcomes of similar, but independent studies, to produce a single estimate of treatment effects (eg. Cohort studies) (Jadad and Enkin, 2007). This technique is called meta-analysis, which can provide a quantitative synthesis of the research. One of the purposes of meta-analysis is to reduce the uncertainty or controversy, and to reduce the bias and increase precision of the conclusions of a review (Sackett and Wennberg, 1998). However, the use of meta-analysis method is not necessary in every single systematic review. For instance, if the characteristics of the included studies are dissimilar or questionable, it may be inappropriate or even misleading to statistically pool results to give a meaningless summary; in this case, a narrative summary should be presented (Jadad and Enkin, 2007). A systematic review is considered to be a process to locate all studies for a specific purposeful question (drawn from research and other resources), critically appraise the methods of the studies, summarise the outcomes, present key findings, identify reasons for varied outcomes across the studies, and identify limitations of existing knowledge (Khan et al., 2003). In other words, it is a tool to collect and assess all relevant research evidence giving informative, experimental answers to scientific research questions (Evans, 2001). Systematic reviews are different from traditional literature/ narrative/ critical reviews (Khan et al., 2003). Despite often being very helpful as background reading, they have a number of disadvantages. They differ from the systematic reviews in that they are subjective, and not guided by a peer-reviewed protocol, and as such cannot be replicated; moreover, those studies that support the authors point of view are more likely to be selected (*Ravnskov, 1992). In addition, traditional narrative reviews may make different reviewers reach dissimilar conclusions from the same research bases (Teagarden, 1989). Thus, they appear lacking in rigorous scientific design to minimise the risk of biases or ensure reliability (Khan et al., 2003). The systematic review overcomes the problems which traditional narrative reviews have, through making the review process obvious. In this way, it is possible for the reader to replicate the process of the review and establish the generality and transparency of scientific findings (Egger et al., 2001). Moreover, it also provides objectivity for information by summarising the results of otherwise unmanageable quantities of research (*Ravnnskov, 1992). The rationale for undertaking a systematic review in the field of healthcare has been well established, according to Torgerson (1998) and is firmly embedded in the scientific paradigm. As the importance of EBP continues to be promoted, the profile and acceptability of systematic reviews prosper, and a constantly expanding volume of data needs to be considered by practitioners and researchers. However, it is impossible to read, critically evaluate and synthesise the state of knowledge, let alone update this regularly (Egger et al., 2001). Thus, the systematic review has become an essential tool for keeping up to date with the new evidence accumulating in a field of study. While reducing the ever-increasing torrent of published and unpublished research into manageable portions, Clarkson et al. (2003) explains that the systematic review also reduces both systematic errors (biases) and random errors (those occurring by chance). It provides a more objective, comprehensive view of the literature, which is of high quality and relevant to specific clinical practice. Yet clearly, this rationale does not exclusively apply to healthcare research. Systematic reviews can also provide raw material for establishing clinical guidelines and help plan new research by identifying existing gaps (Pearson et al., 2005). Clarkson et al. (2003) add that it can be used to formulate policy and develop guidelines on healthcare organisation and delivery. They are of particular benefit in areas of clinical uncertainty or where there is a wide variation in practice. Thus, healthcare providers, researchers and policy-makers can use systematic reviews to efficiently integrate existing information, providing data for rational decision-making. Systematic reviews not only inform clinical decision-making, but also inform the research agenda. The comprehensive searching, appraising and synthesising of research literature does not guarantee a definitive answer to a scientific research question (Clarkson and Ismail, 2003). By identifying questions for which, at present, there is insufficient good quality evidence upon which to base clinical decisions, systematic reviews highlight areas requiring further research. Conversely, the authors also point out that the results of systematic review may provide strong evidence regarding the benefits or harms of a particular intervention, and may actually preclude a new study from being conducted. Based on the foregoing Cochranes work on evidence-based medicine (NHS Centre for Reviews and Dissemination, 2001), conducting a systematic review is a gold-standard procedure for assessing the effectiveness of music as a postoperative pain management intervention. A systematic review is a piece of work / research that identifies relevant articles and synthesises the results obtained from the studies , critiquing them for their quality using a framework, possibly using a meta-analysis to help summarise the findings (Khan et al., 2003; Egger et al., 2001). They are vital tools for the healthcare practitioner/ worker/ clinician because research accumulates quickly and systematic reviews summarise large amounts of research, helping to make the information more accessible and easier to understand and use (Egger et al., Parahoo, 1997). Systematic reviews provide a reliable summary of the available evidence and this helps make clinical decisions (Lancaster et al., 1997). Reviews are a way of informing readers of patterns, strengths and limitations of the methodology used and this helps to make recommendations for future research (Parahoo, 1997). All available evidence on a specific topic is collected, analysed and synthesised (Parahoo, 1997) and by combining the information and assessing them together it is hoped that a clear conclusion can be formed (Davies and Crombie, 2003; Lancaster et al., 1997). Meta-analysis is often employed to collate primary research data from various critiqued articles and this can give an overall summary statistic or pooled estimate effect (Chalmers and Altman, 1995). Combining data from several primary studies increases the power of the result and hence allows readers to be more aware of the efficacy of the intervention (Chalmers and Altman, 1995; Lancaster et al., 1997). Systematic reviews permit a more objective view/ appraisal of the research than narrative reviews and this helps to sort out disputes between different articles (Egger et al., 2001). Narrative reviews are said to have lower quality than systematic reviews and several reasons are given for this by Egger et al., 2001. Classical reviews are subjective so are susceptible to bias and error. Systematic reviews have strict protocols whereas classical reviews do not necessarily have formal rules/ structure which may lead to error. Once studies have been identified, the author may only include studies that support their view rather than systematically looking at the evidence and the characteristicis of the study to help form a conclusion. This explains why reviewers using the classical (traditional) methods may obtain different answers and miss small but potentially significant differences. This in turn may lead to conclusions from a reviewer being associated more with the qualification and specialty of the author/ researcher/ reviewer than the presented data particularly in controversial areas. Systematic reviews are therefore more objective because all potentially relevant studies are gathered using a specific protocol, the results cna be tabulated and analysed, possibly using meta-analysis leading to a more objective appraisal which can help resolve uncertainties when study conclusions differ. Systematic reviews can highlight any conflicts or inconsistencies in the research and this can be studied (Chalmers and Altman, 1995), hence, systematic reviews have been described as being at the top of the hierarchy of evidence (Davies and Crombie, 2003). Implications from the ever expanding volumes of healthcare literature (Beaven and McHugh, 2003) means that, it is impossible for a clinician to access, let alone understand, the primary evidence that informs practice (Glasziou, Irwig and Colditz, 2001; Handoll et al., 2008). As a result of this, useful research studies and valuable findings are concealed and abandoned as a whole (Beaven and McHugh, 2003). Systematic reviews of primary studies are therefore an essential aspect of evidence-based healthcare for practitioners who want to keep up to date with evidence in making informed clinical decisions (Lipp, 2005; Glasziou et al., 2001; Handoll et al., 2008; Schlosser/ FOCUS, 2010). Commencing with a well-defined research question, such reviews utilise explicit methods to systematically identify, select, critically appraise, extract, analyse and synthesise data from relevant studies on a particular topic (Handoll et al., 2008; Petticrew and Roberts, 2006; Wright et al., 2007; Sackett et al., 2000). This process helps to minimise bias (Cook, Mulrow and Haynes, 1997), eliminate poorly conducted studies, confers power to the results that may not be given to individual studies (Lipp, 2005) and thus provide practitioners with reliable, valid and condensed evidence (Glasziou et al., 2001) in a considerably shorter period of time (Mulrow, Langhorne, and Grimshaw, 1997). Systematic reviews may involve the use of statistical methods (meta-analysis) (Handoll et al., 2008) in estimating the precision of treatment effects (Egger, Smith and ORourke, 2001). Unlike traditional narrative reviews, systematic reviews allow for a more objective appraisal of the evidence and may thus contribute to resolving uncertainty when original research, and reviews disagree (Egger et al., 2001). By using an efficient scientific technique, systematic reviews also can counteract the need for further research studies and stimulate the timelier implementation of findings into practice (Lipp, 2005). They can also inform the research agenda by identifying gaps in the evidence and generating research questions that will shape future research (Eagly and Wood, 1994; Handoll et al., 2008; Lipp, 2005). In spite of the numerous benefits of systematic reviews, they are not without challenges. Apart from being laborious (Petticrew Roberts, 2006), they require expertise in the subject matter as well as the review process (Manchikanti, 2008). Despite it being a rigorous, transparent methodology of search, appraisal, data extraction, retrieval, data synthesis and interpretation of the evidence from primary studies, there are limitations of early forms of SR methodology (associated with the hierarchy of evidence approach and advocated by the Cochrane movement) that are increasingly well recognised (Cooke et al., 1992). One of these limitations is that SR is a time-consuming process and it needs appropriate understanding of the research designs and methods together with knowledge of techniques for analysis, including statistical test (Gerrish and Lacey, 2006). Although the intention is to be systematic in the identification of studies and extraction of data, the systematic review process inherently has biases: of included studies, from poor search as well as publication related (Evans, 2001). In the same vein, language bias which exclude studies in languages other than English in the appraisal, in some way weaken the review as well (Evans, 2001). It is important to identify the most appropriate research design to fit the question. A systematic review was chosen since the research aim is to summarise lots of data collected in primary studies, which requires a systematic approach.

Friction :: essays research papers

Friction   Ã‚  Ã‚  Ã‚  Ã‚  Driving a car could be a scary thing if you don’t know how to handle different situations. You will have a very high risk of getting into an accident. Before getting into a car your should know how to handle it well, be aware of your surroundings and the conditions of your environment.   Ã‚  Ã‚  Ã‚  Ã‚  Friction is the resistance to motion between two objects in contact with each other. When the resistance related to the tires on the car against the road, it is called traction. The traction points on your car are where the rubber on your tire touches the road’s surface. There are three main traction purposes: putting your vehicle in motion, stopping your vehicle, and changing the direction of your vehicle.   Ã‚  Ã‚  Ã‚  Ã‚  The amount of friction that is made is limited even when all the important factors are good. When you are driving, you should avoid decreasing the available traction. When you are braking in a straight line, you may use all the available traction for braking. If you are braking and steer or, accelerate and steer, you reduce the available traction. As soon as the traction requirement becomes greater than the amount available, your vehicle will start to skid.   Ã‚  Ã‚  Ã‚  Ã‚  There are several factors, which affect the traction of your vehicle, such as: tires, the road surface, speed, and mechanical condition.  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Tires are made with grooved surfaces, which are called treads. They are designed to channel water and such through the grooves to keep the rubber in contact with the road. Different patterns of treads are made for different uses and conditions, such as snow tires, or rain tires. There are two basic types of tires: the bias ply and the radial ply design. The bias ply has the plies (layers of cord impregnated with rubber) criss-crossed. This makes the casing strong in all directions; but the plies have a tendency to rub against each other. This conducts heat and tire â€Å"squirm† and the tires wear more rapidly and provide less traction. The radial ply has plies parallel to each other and perpendicular to the tread. Belts usually made of steel are then attached in the same position as the tread, which then gets applied along with the sidewall. The benefit of this is more flexibility. The tread stays in contact with the road producing more traction. Radial ti res also wear more slowly. You should never mix bias and radial tires on your car.

The Last Samurai

1) Japan. The end of XIX  century,  Capt. Nathan  Algren(main character), an American  military officer  hired by  the Emperor of Japan  to train  the country's  first army  of the rising sun  to contemporary art  of warfare. The Emperor  is trying to  eradicate the  ancient  Imperial  warrior  class  of samurai, in preparation for  a more  pro-Western  government policies  supporting  foreign trade. Meanwhile,  as a result of  collisions with the  samurai,  Algren  finds himself in the center of  the confrontation  of two worlds and  civilizations,  where  the only way to  survive  is  guided by  its own  concept  of honor. ) Nathan Algren: What do you want? Katsumoto: To know my enemy. Nathan Algren: I've seen what you do to your enemies. Katsumoto: Warriors in your country do not kill? Nathan Algren: They don't cut the heads off defeated, kneeling men. Katsumoto: General Hasegawa asked me to help him e nd his life. A samurai cannot stand the shame of defeat. I was honored to cut off his head. Katsumoto: And who was your general? Nathan Algren: Don't you have a rebellion to lead? Katsumoto: People in your country do not like conversation? Nathan Algren: He was a  lieutenant colonel.His name was  Custer. Katsumoto: I know this name. He killed many warriors. Nathan Algren: Oh, yes. Many warriors. Katsumoto: So he was a good general. Nathan Algren: No. He wasn't a good general. He was arrogant and foolhardy. And he got massacred because he took a single battalion against two thousand angry Indians. Katsumoto: Two thousand Indians? How many men for Custer? Nathan Algren: Two hundred and eleven. Katsumoto: I like this General Custer. Nathan Algren: He was a murderer who fell in love with his own legend. And his troopers died for it.Katsumoto: I think this is a very good death. Nathan Algren: Well, maybe you can have one just like it someday. 3) Differences  between the two culture s  of these countries  are very strong  as we  can see in  the dialogue, Nathan Algren  protagonist  does not understand  what Katsumoto,  the rebel leader  says,  but  only in  the beginning and  at the end of  the film  author  quite  clearly shows  how Englishman understood the ancient culture of  Japan. In this film  the best  scenes  is a  heroic  death,  let's say,  three hundred  Japanese who encountered  by continuous  fire from the  guns and  howitzers.Here  we are talking about  personal  valor and military honor,  above all,  including –  devotion to  their ruler  or  lord. The human  personality, which remains independent and free, even in  the moment of death,  when  made   a conscious choice  between  fame and infamy,  is  the main measure of  value. And this,  director  showed  the viewers by  eyes  of the protagonist,  a foreigner. The fact that he   has mastered the  culture which he didn’t know at all   and  in the end  decided to be  for it. 4) Finally, I want to say that the main principle of survival in the harsh environment of foreign life is adaptation.And I chose this film because there are clearly shown and gradually as the main character throughout the film get used to the Japanese environment. The protagonist, taken prisoner by samurai, gradually turns into a samurai. Contemplation of people indifferent to his own death, talks with rebel leader Katsumoto (Ken Watanabe), stating that the person who saw the perfect shape of a flower, has lived a life not in vain, a clear rhythm and strict rest of life around make from American captain a new man.He understands why his former enemies’ absolute hero – not the one who kept the army and strategic positions, but the one who led a detachment of 211 troops against the two thousandth. And he understands why Katsumoto smiles happily when he hear d that all 300 soldiers were killed Spartan  at Thermopylae; he understands why widow of killed by him Samurai nursed him after being wounded – killed for a fair fight can not be an enemy. And, realizing this, Olgren wears the captain samurai armor, stands in order of their recent opponents and comes with a sword against guns and howitzers.Predetermined outcome of the battle, but it absolutely does not matter: death – only worthy end of life as a single ceremony of honor. Therefore, before the final battle, the protagonist offers a simple truth, which requires a long way to me: fate can not be change or submit- the fate amenable to recognition only. University of International Business and Economics The Last Samurai Intercultural communication Student: Farrukh Khamraev ID: IUP2010070 Date: November 29,2011 Beijing, 2011