Triple Talaq

Triple Talaq, which is additionally, know as talaq-e-biddat (Instant separation) and talaq-e-mughallazh (irreversible separation). This is a type of Islamic separation, which is drilled by Muslims in India. Triple talaq permits any Muslim man to lawfully separate from his significant other by expressing the word (Talaq) three time in any structure like oral, composed or can be in electronic structure. As ladies and society are getting taught Triple Talaq has gotten subject of contention and discussion. Since it isn't just being abused by a portion of the men in the public arena but on the other hand is has addressed on issues of equity, sex equity, human rights and secularism. This discussion has included Government of India and the incomparable court of India. We live in nation, which is constitution and offers option to each resident to life openly. Each resident of India has right to Equality, which is initial one. Right to opportunity where each resident has option to talk and communicate. Directly against abuse where each resident has option to talk on the off chance that they are misused with something. Right to opportunity of religion, India being multi strict and culture resident has option to follow any culture they need. Equivalent and instructive rights where resident has option to get taught similarly regardless of from what cast sexual orientation or sex they have a place with and comprehend what's privilege and bravo and speak more loudly for the equivalent. Last however not minimal Right to protected cures where each resident has option to speak loudly and take it Supreme Court for equity. Furthermore, discussing this issue it is seen that among 6 of the rights that each resident of India holds scarcely any of them is rehearsed totally. Also, the survivors of this is none another yet MUSLIM ladies of the nation. Discussing Islam In the expressions of prophet Mohammad,† Of all the legal things, separate is the most abhorred by Allah.† The major issues is the as a matter of course directly for talaq is just conceded to man, it get required for lady to make a provision in her marriage contract that even she can choose to end the marriage. Which is known as Talaq-e-Isma.But on account of absence of information or from weight of her own family a lady cannot do that, which give entire and soul power in the possession of her significant other which is once in a while simply underestimated. For what reason can they not live the manner in which they need? For what reason do the need to fear man they get hitched to and give them capacity to choose if they need marriage or not? For what reason would it be a good idea for them to stifle under them? At the point when they have a splendid future and this doesn't generally mean not getting hitched, however even they can have capacity to choose, even they can develop and remain above or with men in the general public. Furthermore, the greatest inquiry is HOW MANY WOMEN IN INDA ARE AWARE OF THEIR ISLAMIC RIGHTS? This has driven man to as a matter of course have all the force and for ladies there are *terms and condition applied. ReferenceAishwarya Krishnan. 2018. List of Fundamental Rights in Constitution of India: Supreme Court Rules Privacy as a Fundamental Right | Buzz News, India.com. [ONLINE] Available at:â https://www.india.com/buzz/rundown of-key rights-in-constitution-of-india-preeminent court-rules-protection as-a-principal right-2424171/. [Accessed 11 October 2018].Feminism In India. 2018. A Woman-Friendly Nikah-Nama And Muslim Women's Right To Divorce | Feminism In India. [ONLINE] Available at:â https://feminisminindia.com/2017/04/27/nikah-nama-muslim-ladies separate/. [Accessed 11 October 2018]Feminism In India. 2018. What Does The Quran Actually Say About Triple Talaq?. [ONLINE] Available at:â https://feminisminindia.com/2017/08/23/quran-triple-talaq/. [Accessed 11 October 2018].The various strategies for Islamic division †Part 2: The various kinds of Talaq. 2018. The various techniques for Islamic division †Part 2: The various kinds of Talaq. [ONLINE] Available at:â http:/ /www.familylaw.co.uk/news_and_comment/the-diverse techniques for islamic-detachment section 2-the-distinctive sorts of-talaq#.W78g7C9L2u4. [Accessed 11 October 2018].

Devices Used in Literature Flashcard

Gadgets Used in Literature

Book Review 4 Practice Tests for the TOEFL (2019-2020) by Kaplan

Book Review 4 Practice Tests for the TOEFL (2019-2020) by Kaplan Note: I only review the speaking and writing parts of TOEFL books, since that is what I am most familiar with.My Overall Grade for 4 Practice Tests for the TOEFL: F-This is the worst TOEFL textbook I have ever seen. It is bad. It is very bad. It is surprisingly bad, since it just a collection of tests. There are no lessons here to mess up just tests. And Kaplan sure did mess up those tests.All of the sample integrated writing questions are terrible. The real test uses a mirror format, which you can read about in my guide to that task. Basically, the reading presents three points and the lecture casts doubt on those three points. It directly casts doubt on those three specific points, and does so in the same order as they are presented in in the reading. Kaplan, basically, doesnt follow this pattern, making the practice questions totally useless. I just dont understand how Kaplan could mess this up so badly. The TOEFL hasnt changed in 14 years. Didnt they notice the patter n? The questions in this book have a superficial similarity, but superficial isnt good enough. Who the heck wrote this book?The integrated speaking questions are just as bad. A few of them are actually close to the real test, but they seem to have achieved accuracy just by chance. Most of them are garbage.Here is the prompt at the end of question five in test two (page 57):The woman tried to persuade the man to do something. Say what she tries to persuade him to do and explain the reasons she gives.What the heck? There has never been anything like that on the test!Heres the prompt that goes with question four in test 3 (page 86):The professor talks about the results of wolves being brought back to Yellowstone National Park. Explain what those results are and how those results are contrary to what people living near the park expected.Huh?Meanwhile, that strange persuade prompt pops up again on test four, but this time as part of a task 3 question (page 113).I could go on and on and on. This book is garbage. I havent even mentioned the printing errors, and the problems I had trying to use Kaplans online registration to access the audio files (the book doesnt come with a CD). Avoid this like the plague.If one of the authors of this book (Sumi Aktar, Kim Bowers, Matthew Callan, Louise Cook, Scarlet Edmonds, Joanna Graham, Brian Holmes, Nimesh Shah) happens to read this review please send me an email. I would love to hear about the messed up editorial process that produced this monstrosity. I know it isnt your fault just tell me what happened!

Computer System - 929 Words

Lesson 1 An Overview of the Computer System This lesson includes the following sections: †¢ The Parts of a Computer System †¢ Looking Inside the Machine †¢ Software: Bringing the Machine to Life The Parts of a Computer System †¢ What is a Computer? †¢ Hardware †¢ Software †¢ Data †¢ Users The Parts of a Computer System - What is a Computer? †¢ A computer is an electronic device used to process data. †¢ A computer can convert data into information that is useful to people. †¢ A complete computer system includes four distinct parts: †¢ Hardware†¦show more content†¦The keyboard and mouse are examples of input devices. †¢ Output devices return processed data back to the user or to another computer system. The printer and monitor are examples of output devices. †¢ Communications devices (such as modems and network interface cards) perform both input and output, allowing computers to share information. Looking Inside the Machine - Storage Devices †¢ Storage devices hold data not currently being used by the CPU. Data is commonly stored on a magnetic or optical disk. Each type uses a special medium for storing data on its surface. †¢ A disk drive is a device that reads data from and writes data to a disk. Most new computers feature a floppy disk drive, a hard disk drive, and an optical disk drive. †¢ The most common optical storage devices are CD-ROM and DVD-ROM drives. Software: Bringing the Machine to Life †¢ What is Software? †¢ System Software †¢ Application Software Bringing the Machine to Life – What is Software? †¢ Software is a set of electronic instructions that tells the computer how to do certain tasks. A set of instructions is often called a program. †¢ When a computer is using a particular program, it is said to be running or executing theShow MoreRelatedComputer Systems : Computer System1143 Words   |  5 PagesComputer systems analysts are popular careers due to the evolution of new technology. There will always be a need for a systems analyst to help merge technology with business (Ku, 2014, pg. 33). â€Å"A computer systems analyst studies, organizes, designs, and maintains information systems to aid organizations function more efficiently and effectively† (Ku, 2014, pg. 32). Focusing on designing and organizing information, helps create a better understanding of the overall project or concept. The worldRead MoreComputer Systems And The Role Of Computer System Essay898 Words   |  4 Pages Contents Task 1: Understand the function of computer systems 2 1.1 Explain the impact of computer systems in social and work, evaluating the role of computer system in different environment? 2 1.2 Computer components 3 1.2.1 Purpose of some system utilities (Defragmenter, HDD cleanup etc) 9 1.2.2 Defragmentation 9 1.2.3 Cleanup tools 10 1.3 Compare different types of computer systems and the suitability of usage in different environment 11 2 Task 2 13 3 References 14 -Social Media Metrics: HowRead MoreComputer Systems And The System Essay1062 Words   |  5 PagesIntroduction Computer systems advanced quickly when considered relative to how long systems have been around. The advancement of systems allowed for threads and processes to evolve to become more complex, and more efficient. The systems programs were executed on also became more efficient in the way they run programs. 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The main processor in a computer system is called a central processing unit which handles all the simple instructions thatRead MoreComputer Algebra Systems ( Cas )752 Words   |  4 PagesIntroduction About CAS Calculator Computer Algebra Systems (CAS) were first introduced in the early 1970s on large frame computers and are now accessible on a hand held CAS calculator that is increasing in popularity and affordability for high school students (Kendal, 2006). The CAS calculator is a multi-representational too with symbolic, graphical and numeric capabilities and a large variety of procedural skills that include calculus, drawing graphs, and the execution of numerical, vector, matrixRead MoreComputer System : A Computer Repair Company984 Words   |  4 PagesBeginning a computer fixing company could quickly be thought about one of the fastest expanding home services in the US. There might be concerns about what abilities you will require, various other than computer system skills you will certainly need in beginning a computer repair company, and also the steps included in getting it off the ground. You will need to comply with a sensible, cautious steps and also plan extremely carefully making certain you recognize exactly what you have to do beforeRead MoreComputer System Failure1940 Words   |  8 PagesTherefore, all work is done by computer the management time can be reduced. The time savings can be developed in the management because computer system easier, faster and accurate. Term of find the information can available with easier through the computer with internet connection exists. Company employees can improve their own performance in parallel with their employment through increased knowledge and experience against the current issues with the use of computers. Quality of work is maintained

Barriers to Foreign Investment in the Chinese Internet...

Barriers to Foreign Investment in the Chinese Internet Industry Summary: Developing an Internet business in China is not easy, even though the country has the largest Internet user population among all countries in the Asia-Pacific region. Chinese laws make foreign investment difficult, and the country -- quite unlike the United States -- has strict legal controls on information and distribution and poor enforcement of intellectual property laws. This article explains the barriers facing high-tech companies in China. [pic] Introduction | | China has the largest population and one of the fastest-growing economies in the world. If only one percent of its population participates in the New Economy, China†¦show more content†¦Because Internet portals funded by foreign investors usually publish news releases and advertisements based on the less-stringent standards abroad, these portals may tread on very sensitive areas. While the Chinese authorities have yet to tighten control over the contents of these portals, the authorities may implement more restrictive regulations should the political situation require them to do so. Confusing Regulatory Structure Like the laws governing the Internet industry, the regulatory structure in China is very confusing, especially to foreign investors who are concerned with predictability and stability. So far, it is unclear which ministry has the final say over Internet and e-commerce matters. While the MII is responsible for overseeing telecommunications, multimedia, satellites and the Internet, other government agencies are also involved in regulating the Internet industry. 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Innovation Free Essays

CREATIVITY REATIVITY Report produced for the EC funded project INNOREGIO: dissemination of innovation and knowledge management techniques by Dr Eleni Sefertzi J A N U A R Y 2 0 0 0 CREATIVITY 1 Contents 1 Description 1. 1 1. 2 1. We will write a custom essay sample on Innovation or any similar topic only for you Order Now 3 1. 4 1. 5 What is Creativity Objectives of Creativity Description /structure of the methodology /alternative solutions Expected results /benefits Characteristics of providers 2 Application 2. 1 2. 2 2. 3 2. 4 Where Creativity development has been applied Types of firms /organisations concerned Implementation cost Conditions for implementation Implementation Brainstorming Story boarding Lotus Blossom Checklists Morphological Analysis Mapping Process The Excursion Technique Computer-based creativity techniques Artificial Intelligence models of creativity Idea processors software Visualisation and graphical systems Spatial representation tools 4 Bibliographic references Annexes Table 1: Stimulus to extend perspective to approach a problem Table 2: Brainstorming Phases Table 3: Osborn’s Checklist Figure 1: Lotus Blossom sample INNOREGIO project Dr E. Sefertzi CREATIVITY 1 1. 1 DESCRIPTION What is Creativity There are many definitions of creativity. A number of them suggest that creativity is the generation of imaginative new ideas (Newell and Shaw 1972), involving a radical newness innovation or solution to a problem, and a radical reformulation of problems. Other definitions propose that a creative solution can simply integrate existing knowledge in a different way. A third set of definitions proposes that a creative solution, either new or recombined, must have value (Higgins 1999). A novel idea is not a creative idea unless it is valuable or it implies positive evaluation. Also, according to dt ogilvie (1998), imagination, which involves the generation of ideas not previously available as well as the generation of different ways of seeing events, is important to achieve creative actions. To combine this variety of definitions, we can say that creativity involves the generation of new ideas or the recombination of known elements into something new, providing valuable solutions to a problem. It also involves motivation and emotion. Creativity â€Å"is a fundamental feature of human intelligence in general. It is grounded in everyday capacities such as the association of ideas, reminding, perception, analogical thinking, searching a structured problem-space, and reflecting self-criticism. It involves not only a cognitive dimension (the generation of new ideas) but also motivation and emotion, and is closely linked to cultural context and personality factors. † (Boden 1998). According to Boden (1998), there are three main types of creativity, involving different ways of generating the novel ideas: a) The â€Å"combinational† creativity that involves new combinations of familiar ideas. b) The â€Å"exploratory† creativity that involves the generation of new ideas by the exploration of structured concepts. c) The â€Å"transformational† creativity that involves the transformation of some dimension of the structure, so that new structures can be generated. Creative thinking in a disciplined manner can play a real role in innovation. Creativity and innovation are normally complementary activities, since creativity generates the basis of innovation, which, in its development, raises difficulties that must be solved once again, with creativity†¦It is not possible to conceive innovation without creative ideas, as these are the starting point. † (European Commission 1998). Innovation results when creativity occurs within the right organisational culture. The right organisational culture is one that provides through creativity processes (creative techniques) the possibilities for the development of personal and group creativity skills. We can define creativity IMT as the establishment of skills by implementing creativity generation techniques. 1. 2 Objectives of Creativity Main objectives of a creative thinking process is to think beyond existing boundaries, to awake curiosity, to break away from rational, conventional ideas and formalised procedures, to rely on the imagination, the divergent, the random and to consider multiple solutions and alternatives (Candy 1997, Schlange and Juttner 1997). INNOREGIO project Dr E. Sefertzi CREATIVITY 3 The result of the creative thinking process is especially important for businesses. Managers and managerial decisions and actions, confronted with fast-changing and ambiguous environments in business, need to develop creative solutions and creative action-based strategies to solve problems, as they allow to increase understanding of problematic situations, to find multiple problems, to produce new combinations, to generate multiple solutions that are different from the past, to consider possible alternatives in various situations that could occur in the future and â€Å"to expand the opportunity horizon and competence base of firms† (dt ogilvie 1998). . 3 Description / structure of the methodology / alternative solutions Creativity is not an innate quality of only a few selected people. Creativity is present in everyone. It can be learned, practised and developed by the use of proven techniques which, enhancing and stimulating the creative abilities, ideas and creative results, help people to move out of their normal problem-solving mode, to enable them to co nsider a wide range of alternatives and to improve productivity and quality of work. Creativity is thus constructed as a learned ability that enables us to define new relationships between concepts or events, which seemed apparently unconnected before, and which results in a new entity of knowledge† (European Commission 1998). Knowledge and information are the basis for creativity. The scientific research is recently oriented towards the development of creativity as an educational process. Many studies show that creative abilities can be developed by the implementation of creativity techniques (see Mansfield, Busse and Krepelka 1978, Parnes and Brunelle 1967, Rose and Lin 1984, Taylor 1972). Concrete creativity supporting techniques, including also computer-based support tools (artificial intelligence models, computer software idea processors, information systems, etc. ), are developed to promote and generate creativity, to break fixed ideas, to stimulate imagination, as well as to define the conditions in which creativity takes place (the creative environment or climate). Using such techniques, a company aims to â€Å"incorporate the employees’ potential of creativity into the process of performance creation† (Bullinger 1999). There are numerous creative techniques, which are also classified in many ways (Higgins 1994). In general, a certain type of question or a certain area of application (such as marketing, product or service development, strategic and decision planning, design, quality management, etc. ) often calls for a certain type or a certain group of creativity techniques. The description of some well-known and basic techniques and their implementation procedure is presented in session 3. A classification for these techniques can be made between analytical techniques and intuitive techniques. Analytical techniques follow a linear pattern of thought or sequence of steps, such as the â€Å"5 Ws and H† technique (it asks the questions who, what, when, where, why, and how) and have better application for very specific, analytical questions (Higgins 1999). They stimulate different ways of organising known information and help approach problems from new angles (Miller 1987). Intuitive techniques are less structured techniques. They tend to skip steps in a sequence and tend to provide a whole answer all at once, such as the â€Å"wishful thinking† technique (based on ideal possibilities and solutions), and they are more appropriate for ill-defined questions (Higgins 1999). INNOREGIO project Dr E. Sefertzi CREATIVITY 4 Another classification can be made between techniques that are more appropriate to generate creativity in individuals, and techniques, which generate creativity in groups undertaken within work groups. Improving personal creativity for individuals involves enhancing the individual’s use of intuition and reducing mental blocks creativity, such as fear of failure. At the group level it requires team building and other efforts to enhance the use of group dynamics to achieve creativity and innovation† (Higgins 1996). However, this classification is not rigorous, since many group idea generation techniques can also be used by individuals. On the other hand, the individual and th e group are two main agents that always interact in the process of creativity in business and industrial innovation. Creativity is an attribute of the individual, though generally it can only be developed efficiently when it is tackled within a group of team. For this reason, most creative techniques are proposed and undertaken within the framework of specific work groups, within companies or other organisations† (European Commission 1998). A third classification might be between creative techniques that rely upon divergent thinking and techniques that rely upon convergent thinking. Divergent thinking is the generation and the free flow of ideas and it demands considerable discipline, which is aided by the introduction of rigorous techniques forcing divergence toward many alternatives. Convergent thinking, on the contrast, demands techniques of filtering and focus to identify the ideas that have a truly innovative value, to converge on an acceptable solution (Hall 1996). Divergent and convergent thinking are complementary phases of a procedure, since divergence helps forcing towards many alternatives and possible options before convergence on an appropriate solution. Fundamental concepts for all creative techniques are: †¢ The suspension of premature judgement and the lack of filtering of ideas. †¢ Use the intermediate impossible. †¢ Create analogies and metaphors, through symbols, etc. , by finding similarities between the situation, which we wish to understand and another situation, which we already understand. †¢ Build imaginative and ideal situations (invent the ideal vision). †¢ Find ways to make the ideal vision happen. †¢ Relate things or ideas which were previously unrelated. †¢ Generate multiple solutions to a problem. Main points to increase or encourage creativity in a company are: †¢ to be happy, to have fun †¢ keep channels of communication open †¢ trust, failure accepted †¢ contacts with external sources of information †¢ independence, initiatives taken †¢ support participatory decision-making and employees’ contribution †¢ experiment with new ideas 1. 4 Expected results / benefits Creativity, through the generation of ideas with value, is needed in order to solve concrete problems, ease the adaptation to change, optimise the performance of the organisation and best practice manufacturing, and change the attitude of the staff of the INNOREGIO project Dr E. Sefertzi CREATIVITY 5 organisation. Creative thought processes are also important at all stages in the RD process. Some expected results of the creativity process are: †¢ innovation through new product and process ideas †¢ continuous improvement of products or services †¢ productivity increase †¢ efficiency †¢ rapidity †¢ flexibility †¢ quality of products or services †¢ high performance 1. 5 Characteristics of providers The implementation of creative techniques within work groups, requires the assistance and advise of external consultants. One or two consultants, experts in creative techniques, is normally enough to undertake the implementation process in a company. His/hers job normally consists of presenting the different techniques and their application method, defining the problem to be studied for the participants, initiating and clarifying the rules of the technique, gathering the necessary data and information to approach the problem, stimulating the generation of ideas of participants, and evaluating the ideas before proceeding to put them in practice. Training of management staff by experts may also be very useful. Management staff must be trained to stimulate creativity in employees, to provide motivation, to facilitate a creative climate and to encourage the use of creative techniques. Managers can also be trained to implement creative techniques by themselves. 2 APPLICATION Creativity processes are used regularly by many private and public sector organisations of all sorts in manufacturing, services, banking, or construction companies. Big firms such as Xerox, ATT, Frito-Lay, as well as car manufacturing firms, software development firms, railroad pharmaceutical firms etc. , use creativity techniques to increase efficiency and quality, especially in their research, strategic planning and marketing departments. Small firms and innovative RD organisations, such as biotechnology companies (Arlington 1997), are also becoming to implement creative techniques in order to solve problems and to improve the use of skills, techniques and processes. Creativity techniques may be applied in almost any functional area of the company: strategic planning, corporate business strategy, product development, improvement of services, functional strategy, finance, human resources, marketing, management of collection of information, product design, software design, quality management, etc. 2. 1 Where Creativity development has been applied INNOREGIO project Dr E. Sefertzi CREATIVITY 6 Nearly all innovation management techniques that can be applied in companies (BPR, benchmarking, TQM, MRP II, employee involvement, marketing of innovation, etc. require also the implementation of creativity techniques. For example, in the Innovation Programme of DG XII of European Commission, besides other innovation management techniques, creativity techniques have been applied in the following IMT projects (see European Commission 1998): -INVENT (Pro. 006) – Implementation of a Method for Targeted Economic-Oriented Research in SME Invention Managemen t. – IMPACQT (Pro. 008) – PARTNERS (Pro 010) – Promotion of Innovation Management Techniques in the field of Sub-Contracting. IDEAS (PRO 017 – Integrated Product Development Expertise Applied to SMEs. – PRIISME (Pro 029) – Promoting of IMTs in ISRAELI SMEs. – Programme to Create New Activities in SMEs (Pro 045). – MARKPRO (Pro 050) – Implementation of Market Oriented Product Innovation in Danish SMEs 2. 2 Types of firms / organisations concerned Creativity techniques can be implemented by all firms and public organisations that confront with problem solving and focus on innovation in processes, products or services. In case where the implementation of creative techniques is focused on the support of personal creativity, such as to support individual designers work for new product development, or to support individual scientists work in the laboratory, very small firms or a person can implement creative techniques for individuals. In case where the company focus is to increase group creativity and to create environments where a collaborating team work creatively together, the firm must have at least 20 employees, including 3 members as management staff. 2. 3 Implementation cost The application of creativity techniques is a continuum process. Sessions of creativity within work groups normally take place at company facilities during normal hours and working conditions. The implementation of a creative technique includes the following costs: †¢ The fee of an external consultant for 4-7 days work for undertaking a session of creativity (preparation, application, evaluation). †¢ The cost of software packages developed for personal computers or workstations (if necessary). Hardware and equipment must permit to deal with network communications. Training cost (2-4 days) (if necessary). Cost: from 3000 to 7000 Euro. 2. 4 Conditions for implementation Concerning the implementation of creative techniques, some of them are easy to apply, while others need some infrastructure, experts, work teams, training, collection of INNOREGIO project Dr E. Sefertzi CREATIVITY 7 information, resources, etc. In this case, the assistance of an external consultant is required . Besides the support of external consultants, the company itself must encourage creative environment. This implies the participation of all workers in the concerns of the company, and an open and flexible attitude on the part of management. According to Higgins (1999) factors to encouraging the creative work climate are: †¢ A secure environment with minimal administrative interference. †¢ An organisational culture that makes it attractive and easy for people to discover and solve problems. †¢ Rewards for employee performance and enhancement of intrinsic motivation. †¢ Managerial willingness to take risks for creativity and innovation, as well as an open and flexible attitude on the part of management. Providing people with formal and informal training to enhance creativity. Important conditions for implementation of creative techniques within work groups in a company are also the existence of well-trained human resources, a clear strategic definition of the company and to focus on the core competencies of the company (European Commission 1998). For solving complex problems requiring input by many areas, i. e. marketing, engineering, design, the company would preferably be one employing multidisciplinary teams. 3 IMPLEMENTATION PROCEDURE As mentioned before, there is numerous creativity supporting techniques. The description, in an illustrative manner, of some well-known creative techniques for problem solving will be presented here. See also Annex, Table 1, the use of some stimulus that can extend perspectives to approach a problem. Brainstorming This is one of the best known and most used in the business world group based creativity process for problem solving. It is a method of getting a large number of ideas from a group of people in a short time. It can be used for generating a large number of ideas or solutions for well-defined strategic or operational problems, such as for engineering design processes. It forms also a basic framework or constitutes the initial phase for the implementation of many other groups based on creative techniques. Brainstorming sessions take place in a group of 6-10 people. The presence of a leader is necessary to stimulate the generation of ideas, as well as a preparation phase to gather the necessary data and information to approach the problem. A recorder writes the problem statement and the idea generated by the group on a white board. Several guidelines for brainstorming are available, such as suspend judgement, free wheel, quantity, and crossfertilise. The whole process takes normally one hour and can be conducted through several stages. The session begins with stating the problem and calling for solutions by the leader. The following stages can be: restate the problem in the form of â€Å"How to†¦Ã¢â‚¬ , select a basic restatement and write it down as â€Å"In how many ways can we†¦Ã¢â‚¬ , warm-up session, brainstorming, and identify wildest idea. An evaluation method is additionally used for to identify the ideas that have a value for implementation. The four basic rules of brainstorming are: a) no criticism and no prior judgement of any idea, b) all ideas, INNOREGIO project Dr E. Sefertzi CREATIVITY 8 even the absurd, are welcome, c) quantity has value, the more ideas the better, if a large quantity of ideas is generated, then the idea pool very likely would contain high-quality ideas, d) sharing and combining ideas, and constructing ideas based on those developed by other members of the group for producing new ideas. See: Osborne (1963), Rawlinson (1981), Chen (1998), Higgins (1996), European Commission (1998). See also Annex, Table 2: Brainstorming phases. A special type of brainstorming tool is PMI in which the participants are directed to brainstorm the Plus points, then the Minus points and finally the Interesting points (De Bono 1992, 1993). Related to brainstorming, which is characterised by verbal communication, is also the hand-written communication as a brain-writing technique. The process is that ideas generated by individuals are written down on a piece of paper, and then exchanged and combined with those of the other individuals in the group. Written ideas are circulated and read by the other participants in the group each of whom, in turn, write down new ideas. A variation of this hand-written communication is the 6-3-5 method in which each of the 6 participants in the group generates and writes 3 ideas related to the problem on a piece of paper in 5 minutes. After 5 minutes, each participant passes the piece of paper to the person on the right, who reads it and adds 3 new ideas in 5 minutes. The process continues until each participant gets the original piece of paper back (European Commission 1998). Electronic brainstorming is also a hand-written communication technique, which employ computerised programs to achieve brainstorming. Story boarding It is a creativity technique for strategic and scenario planning based on brainstorming and used mainly by groups. It requires a leader, a secretary and takes place in a group of 8-12 people. The leader arranges the ideas generated by brainstorming in a logical order on a white board creating a story. This technique allows identify the interconnections of ideas and how all the pieces fit together. It can be used to identify issues, problems, solve a complex problem and determine ways to implement solutions. The story boarding process includes four phases: a) planning, b) ideas, c) organisation and d) communication. Each phase includes a creative session (it takes 45 minutes) and a critical session, in which participants critique their story board. †¢ The planning phase begins with the problem definition or the issue being examined the topic header. Purpose header, a miscellaneous column and other, normally 1012, headers (column titles) are laced and brainstormed in order to give Ideas and then items, which are listed under the headers (the purpose header is listed first). †¢ The second phase – the ideas board, is to take one column from the planning board, which becomes the topic header and the items of that column become headers of new ideas. †¢ In the third phase – the organisation board, participants identify who is responsible for implementing chosen solutions, what has to happen, and when. †¢ In the last phase – the communication board, participants identify who must communicate with for all of the events identified in the organisation board to take place. Through the process, visual graphics to summarise or present relevant points are presented by the leader. These might be strategic models, places or things (Higgins 1996). INNOREGIO project Dr E. Sefertzi CREATIVITY 9 Lotus Blossom This technique can also be used in scenario planning and is very useful for forecasting strategic scenarios. It is designed for groups and is used to provide a more in-depth look at various solutions to problems. It begins with a central core idea surrounded by eight empty boxes or circles. Using brainstorming, eight additional ideas (solutions or issues) are written in these boxes. In the next step, each of these eight ideas becomes the core of another set of eight surrounding empty boxes, which are filled in by new ideas using brainstorming. The process continues until a satisfactory solution or a sufficient number of ideas have emerged (Higgins 1996). See Annex, Figure 1: Lotus blossom sample. Checklists This creative technique is used mainly for product improvement or modification. It involves applying a series of words, verbs, adjectives or phrases contained in checklists or tables to an existing product or service or its attributes. Osborn’s Checklist is the best known and includes the verbs: put to other uses, adapt, modify, magnify, minify, substitute, rearrange, reverse and combine. Each verb contains also an expanded definition in the form of questions. For example, the description of the verb substitute is: Who else instead? What else instead? Other ingredient? Other material? Other process? Other power? Other place? Other approach? Other tone of voice? (Osborn 1963). The method is to apply each of the verbs and its expanded description to a product or service. See Annex:, Table 3: Osborn’s checklist). Another checklist technique is Van Gundy’s PICL (product improvement checklist). Used in the same way as Osborn’s list, gives many options containing 792 words, both standard and unique, that can be applied to existing products or services, and 102 stimulation questions (Van Gundy 1988, 1993). Morphological Analysis This method is another product improvement technique, permitting the in-depth analysis of products or processes. It involves applying a set of words to an item another set of words. Normally, one set of words is verbs and the other set are attributes of the product. Another way is that one set of words would be components of the product (breaking the product down into its parts) and the other set of words would be alternative solutions. The method is to combine each word of one set with each word of the other set. These two sets of words result in a two-dimensional matrix. A three dimensional matrix can be created by adding a third list of factors. The difficulty of this technique is the large number of ideas deriving of the multiple combinations that can be made (Higgins 1996, European Commission 1998). Mapping Process The use of maps is particularly useful in strategic management thinking in organisations, helping to organise discontinuities, contradictions or differences, and bring pattern, order and sense to a confusing situation, acting as a spatial representation of a perspective. There are many forms of mapping, including computer-based tools to support mapping: †¢ Mind Mapping It is an individual brainstorming mapping technique designed by Tony Buzan. It begins with a central focal point, a problem, an object, a name or issue, written in INNOREGIO project Dr E. Sefertzi CREATIVITY 10 the centre of a piece of paper with a circle around it. Each major facet of the problem or the solution to the problem originating from the central idea is then brainstorming in order to generate new ideas. Each of those ideas are then written on lines drowned outward from the circle. The next step is to brainstorm those ideas in order to identify issues related to the problem, or solutions that are written on smaller lines that are drowned on the prime lines forming a branch. Additional perspectives such as implementation factors or further definition of the solutions could go on those lines. One branch may also be chosen in order to develop a whole new mind map based on that branch. When a mind map is completed, its possible interrelations and possible multiple appearances of issues, and its overall meaning in the context of the problem must be examined (Buzan 1983). †¢ Mapping for generate collective creativity The use of maps to support collective creativity is a more complicate process. It is necessary to introduce appropriate maps into a suitable type of organisation that would preferably be one employing multidisciplinary teams. It is also important that the participants find the maps useful for organising and planning their work. The mapping process usually involves three phases: 1st phase starts with a brainstorming exercise in order to initiate a discussion around the problem or the product. Normally, the participants are asked to mention all aspects they regard as relevant to the problem to be dealt with. During this process a large number of visual references are used to elicit the perspectives of the members with regard to the potential new concept. It is emphasised to the participants that the maps are intended to enrich the conversation, and should not be perceived as representations of the concept itself, but more as the semantic terrain or space, which covers all potential strategies. The knowledge elicited is discussed, and in about 2 hours is organised and structured by the participants into a map that intuitively understand. This map is the initial cognitive map, which describes all the problematic areas in brief outlines. In the 2nd phase of the process, which serves to expose the individual participants’ perspective both to themselves and to the other members of the group, the participants discuss the values that they associate with a very large range of objects and images. A number of these images are then selected that are considered to metaphorically represent potential aspects of the product strategy. In the 3rd phase, these images and appropriate annotations are arranged in a twodimensional space, positioning the images depending upon how the values of these objects relate to one another. In doing this, the group is mapping out a terrain constituted by the differences between the images, expressing the range of different product strategies open to the group (Fentem, Dumas McDonnell 1998). For creating maps, many software applications are available (see further down in computer-based creativity techniques). The Excursion Technique Is a very useful technique for forcing a group to have new thought patterns to formulate strategies. The process involves five steps (see Higgins 1996): In the 1st step – the excursion – the consultant asks participants to take an imaginary excursion to a physical location (a museum, a jungle, a city, another planet, etc. ), which INNOREGIO project Dr E. Sefertzi CREATIVITY 11 has nothing to do with the real problem. After the excursion each participant writes down 8-10 images, which he/she saw during the journey (things, people, places or items) in the 1st of 3 columns. In the 2nd step, the consultant asks participants to draw analogies or express relationships between what they saw on the excursion and the problem as defined, and to write them in the column 2 next to each of the items identified in the first column. In the 3rd step, participants are asked to determine what solutions to their problems are suggested by the analogies or the relationships in column 2, and write them in column 3 beside the items and analogies identified in the other columns. In the 4th step, participants share their xperiences from the excursion: what they saw, their analogies and their solutions. In the 5th step, as with brainstorming, participants may discuss on each other’s ideas. Eventually the leader helps the group come to a common solution or a set of solutions to the problem. Computer-based creativity techniques Computer-based supporting techniques to stimulate the human creative process have an immediate and pragmatic aim, which is the implementation of computational models (computer software) for generate and organise ideas for creative work. They are used more frequently in research planning, product design, knowledge acquisition, decisionmaking, motivation, etc. We can distinguish groups of computerised creativity techniques, such as AI models, Idea Processors systems and visualisation and graphical systems. AI (artificial intelligence) models of creativity AI deals with solving non-quantified, unstructured problems. Its task is about knowledge representation and reasoning and to built intelligent, rational, and autonomous agents. Current AI models of creativity involve different types and appropriate techniques of supporting the generation of new ideas. According to Margaret Boden (1998), in respect to the three types of creativity, there are also three main types of computer models that involve: a) The stimulation of the combination of ideas, mainly by using analogies in the sense that associated ideas shares some inherent conceptual structure. b) The exploration of structured concepts, so that novel and unexpected ideas result. It requires considerable domain-expertise and analytical power to define the conceptual space and to specify procedures that enable its potential to be explored. ) The transformation of a problem, so that new structures can be generated which could not have arisen before. New solutions to a problem can be created with transforming a problem into a new problem, solve the new problem and then adapting the solution back to the original problem. AI employs symbolic approaches for creative problem solving and includes stimulus such as heuristics, search, weak methods, knowledge representation and reasoning to fa cilitate problem structuring and idea generation. The focus of AI creativity techniques in the form of computerised programs, is to help users to take a fresh look at roblems by guiding what may be a user’s otherwise undisciplined intuition through a series of INNOREGIO project Dr E. Sefertzi CREATIVITY 12 problem-solving exercises, and to think in non-linear et non-logical ways. The main advantage of computerised, guided problem solving is that the programs prompt a user for ideas in a thorough manner. Recent programs of AI include also knowledge-based approaches, using large-scale databases and narrative systems (Chen 1998). AI researches have also developed efficient search algorithms for problem solving. Some AI programs of creativity are: – The Copycat program that looks for analogies between alphabetic letter-strings (Hofstadter, FARG 1995, Mitchell 1993). – The EURISKO program a transformational system with also an exploratory process that can be applied to a wide range of domains. – The AARON program for exploring line drawing in particular styles and colouring (McCorduck 1991). – The BACON program of exploratory AI-creativity designed to model scientific discovery (Langley, Simon, Bradshaw and Zytkow 1987). Idea Processors software Idea processors have a close relationship with artificial intelligence and use many artificial intelligence techniques. Idea processors are normally software packages developed for personal computers or workstations. They are used for idea generation and organisation in some specific stages of problem solving acting as knowledge-support systems (Chen 1998). In order to assist the human thinking, idea processors usually perform extensive search in large databases, knowledge bases, or text bases. For many idea processors the electronic brainstorming is the most important technique to generate ideas. The use of computer programs helps to de-structure and then to restructure thinking in a different way. The Idea Generator Plus program provide seven components to the user, that permit to go through a step-by-step problem analysis and solution finding process: examine similar situations, examine metaphors, examine other perspectives, focus on goals, reverse the goals, focus on the people involved, and make the most of the ideas (Nirenberg 1985). In another program, the IdeaFisher, using hypertext databases from Fisher Idea Systems Inc. , all entries in the database are cross-referenced by concept and association. It uses a giant cross-referenced text base of words and phrases representing concepts and images enhanced by a series of questions (see also spatial hypertext systems). The program also allows to generate new ideas based on combination of words by creating a list of people, animals, verbs, adjectives and phrases that are associated with the combination of two words that a user choose. Some other programs related to an idea processor are: The Ideatree system with an exploratory focus, linking laterally or hierarchically concepts that exist into the idea-boxes of the program. The Emergent Media Environment (EME), an interactive computer system that integrates facilities for supporting the generation, collection, organisation and presentation of ideas and advises about the divergence and convergence of the ideas. The GENI (GENerating Ideas) experimental system incorporates a variety of techniques to assist in making different types of connections: internal connections (between elements of the focal problem itself) and external connections (between the focal problem and external factors). INNOREGIO project Dr E. Sefertzi CREATIVITY 13 There are also many idea processors programmes available on the Internet (most of them are commercial products) including the following: http:/ideaprocessor. citi. doc. ca http:/www. maxthink. com http:/www. ozemail. com. au http:/www. inspiration. com http:/www. signet. com. sg/axon2000 Visualisation and graphical systems Computer support methods, such as visualisation of data and graphical techniques for marking up visual phenomena and expressing knowledge about data in rule form, are also available. Visualisation of data and graphical techniques are very important to support creativity. They involve working with visual data such as images, drawings, sketches, diagrams, charts, graphs, graphical objects, that are specific to the domain, and they take the form of expressing ideas and concepts through sketching, annotation and examining multiple or alternative views of the same data, all of which varies according to the domain of interest. There are many such systems giving various opportunities to the users. A visualisation system, the Inspiration (from Inspiration Inc. ) provides a blank canvas in which the user can quickly record and arrange ideas as they occur and allows a visual approach to organising thoughts. The system can also change the relationship between ideas and connect related ideas by dragging kinks between them to create a graphical map of the users thinking. Another visualisation system is Axon 200 used for creating complex flowcharts or concept diagrams and describes how different factors or events influence each other. It uses checklists and visual attributes such as colour, shape, size, scale position, depth, link and icon. It also creates relationship diagrams, which allow the user to represent multiple relationships between various visual objects on the screen (Chen 1998). Visualisation systems are also very important in design such as the Speech Knowledge Interface (SKI) system that support rapid graphical interaction with visual images, the Vehicle Packager Knowledge Support System (VPKSS) that aids designers at the conceptual stage of the design process (Candy 1997). Spatial representation tools In relation with visualisation systems, there are also computer-based tools, such as computer-based information and communication systems, for supporting representations and creating cognitive maps in two-dimensional spaces. Some representations use a specific notation, others use spatial proximity to indicate the relationship between objects (usually words relating to concepts) in the spaces, and others, used in marketing and design departments called â€Å"mood boards†, use collections of images as metaphors that reflect the quality aspects of the product strategy (Fentem, Dumas and Mcdonnell 1998). †¢ Kelly Repertory Grid technique is a knowledge elicitation tool used in the marketing, management and expert systems development. It analyses data using principal components analysis (PCA) software and produces a map by plotting the INNOREGIO project Dr E. Sefertzi CREATIVITY 14 first two components. The map produces a spatial positioning of text with respect to dimensions that are significant or correspond to the personal constructs that the participant member uses to categorise and evaluate the world (Kelly 1955). An Internet version of this tool is Webgrid. Available at http://www. cpsc. ucalgary. ca/ †¢ Spatial Information Systems These systems have been designed to support creativity by mapping objects (concepts, text objects, design requirements and parameters) into two-dimensional spaces, using various combinations of ‘knowledge processing’ and multivariate statistical analysis techniques. Users can also select an area of this space and to create a new space by reprocessing using principal components analysis (PCA) only the data associated with the objects lying within this subspace (Fentem, Dumas and Mcdonnell 1998). For example, one of these systems searches research papers for the frequency of certain keywords and uses a type of PCA to analyse the results of this search and represent these keywords and the papers within a common twodimensional space (Sugimoto, Hori, Ohsuga 1996). Another system named En Passant 2 stores researcher’s notes and triggers to recall and to reconsider. The users can browse their notes and view relations among them interactively (Aihara, Hori 1998). Spatial hypertext systems These systems have been designed for the â€Å"exploration of alternative structures for content, and applications in which the domain structure is not well understood at the outset, or changes during the course of a task†. In spatial hypertext, the links between nodes are conveyed implicitly by arranging the nodes in the space. â€Å"Nodes appear in different contexts through multiple spatial references to the same underling content† (Marshall and Shipman 1995). The users are presented with a window that acts as a work- space in which they organise their material. The nodes arranged in the space represent links to familiar objects such as documents, images, comments, and links to WWW hypertext pages, plus more unique structures known as ‘composites’ and ‘collections’. Marshall and Shipman’s VIKI spatial hypertext system, for example, was designed to support new product development, helping teams to make sense of the many diverse kinds of business-related material relevant to the new product, by assisting them in arranging it spatially. †¢ 4 BIBLIOGRAPHIC REFERENCES (1) Aihara, K. , Hori, K. (1998), â€Å"Enhancing creativity through reorganising mental space concealed in a research notes stack†, Knowledge-Based Systems, No. 11, pp. 469-478. Arlington, S. (1997), â€Å"Accelerating drug discovery: creating the right environment†, Drug Discovery Today, Vol. 2, No. 12, pp. 547-553. Boden, M. A. (1998), â€Å"Creativity and artificial intelligence†, Artificial Intelligence, No. 103, pp. 347-356. Bullinger, H. J. (1999), â€Å"Turbulent times require creative thinking: new European concepts in production management†, Int. J. Production Economics, No. 0-81, pp. 9-27. Buzan, T. (1983) Use Both Sides of Your Brain, Dutton, New York. (2) (3) (4) (5) INNOREGIO project Dr E. Sefertzi CREATIVITY 15 (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Candy, L. (1997), â€Å"Computers and creativity support: knowledge, visualisation and collaboration†, Knowledge-Based Systems, No. 10, pp. 3-13. Chen, Z. ( 1998), â€Å"Toward a better understanding of idea processors†, Information and Software Technology, No. 40, pp. 541-553. De Bono, E. (1992), Serious Creativity, Harper Collins, London. De Bono, E. (1993), De Bono’s Thinking Course, Facts and on File, New York. t ogilvie (1998), â€Å"Creative action as a dynamic strategy: using imagination to improve strategic solutions in unstable environments†, Journal of Business Research, No. 41, pp. 49-56. European Commission (1998), Innovation Management Techniques in Operation, European Commission, Luxembourg. Fentem, A. C. , Dumas, A. , McDonnell, J. (1998), Knowledge-Based Systems, No. 11, pp. 417-428. Hall, D. J. (1996), â€Å"The role of creativity within best practice manufacturing†, Technovation, Vol. 16, No. 3, pp. 115-121. Higgins, J. M. (1996), â€Å"Innovate or evaporate: creative techniques for strategists†, Long Range Planning, Vol. 9, No. 3, pp. 370-380. Higgins, J. M. (1994), 101 Creative Prob lem Solving Techniques: the Handbook of New Ideas for Business, The New Management Publishing Company, Florida. (16) Higgins, L. F. (1999), â€Å"Applying principles of creativity management to marketing research efforts in high-technology markets†, Industrial Marketing Management, No. 28, pp. 305-317. (17) Hofstadter, D. R. , FARG (1995), Fluid Concepts and Creative Analogies: Computer Models of the Fundamental Mechanisms of Thought, Basic Books, New York. (18) Kelly, G. A. (1955), The Psychology of Personal Constructs, Norton. (19) Langley, P. , Simon, H. A. , Bradshaw, G. L. and Zytkow, J. M. (1987), Scientific Discovery: Computational Explorations of the Creative Process, MIT Press, Cambridge, MA. (20) McCorduck, P. (1991), Aaron’s Code, W. H. Freeman, San Francisco, CA. (21) Mansfield, R. S. , Busse, T. V. and Krepelka, E. G. (1978), â€Å"The effectiveness of creative training† Review of Educational Research, Vol. 48, No 4, pp. 517-536. (22) Marshall, C. C. , Shipman, F. M. (1995), â€Å"Spatial hypertext: designing for change†, Communication of the ACM, Vol. 38, No. 8, pp. 88-97. (23) Miller, W. (1986), The Creative Edge, Addison-Wesley, Reading, MA. (24) Mitchell, M. 1993), Analogy-Making as Perception, MIT Press, Cambridge, MA. (25) Newell, A. and Shaw, J. C. (1972), â€Å"The process of creative thinking†, in A. Newell and H. A. Simon (eds), Human Problem Solving, Prentice Hall, Englewood Cliffs, NJ, pp. 144-174. (26) Nirenberg, G. (1985), The Idea Generator, Experience in Software, Berkeley, CA. (2 7) Osborne, A. F. (1963), Applied Imagination: Principles and Procedures of Creative Thinking, 3rd ed. , Scribner, New York. (28) Parnes, S. J. and Brunelle, E. A. (1967), â€Å"The literature of creativity†, Journal of Creative Behavior, Vol. 1, No 1, pp. 52-104. (29) Rose, L. H. and Lin, H. T. 1984), â€Å"A meta-analysis of long-term creativity training programs†, Journal of Creative Behavior, Vol. 18, No 1, pp. 11-22. (30) Rawlinson, J. G. (1981) Creative Thinking and Brainstorming, Gower, UK. (31) Schlange, L. E. , and Juttner, U. (1997), â€Å"Helping managers to identify the key strategic issues†, Long Range Planning, Vol. 30, No. 5, pp. 777-786. INNOREGIO project Dr E. Sefertzi CREATIVITY 16 (32) Sugimoto, M. , Hori, K. , Ohsuga, S. (1996) â€Å"A system to visualise different viewpoints for supporting researches’ creativity†, Knowledge-Based Systems, No. 9, pp. 369-376. (33) Taylor, C. W. (1972), â€Å"Can organisations be creative, too? , in C. W. Taylor (ed. ), Climates for Creativity, Pergamon Press, New York, pp. 1-15. (34) Van Gundy, Jr. A. B. (1988), â€Å"Product improvement check list†, New Product Development Newsletter, New Jersay. (35) Van Gundy, A. B. Jr. (1993), Techniques of Structured Problem Solving, Chapman Hall, London. INNOREGIO project Dr E. Sefertzi CREATIVITY 17 Annexes Table 1: Stimulus to extend perspectives to approach a problem †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ List the elements that would bring on success. List the elements that we visualise as failure. Visualise success seen from the viewpoint of fifty years from now. Visualise success seen from the perspective of one hundred years ago. Look for impossible and desirable ideas. Create analogies with other things that have been successful. Imagine and write down ideas that are wild, illegal, crazy, etc. Insert the problem from its present scenario to a totally different scenario. Return from the fantasy scenario to the present scenario and try to associate the ideas generated in the fantasy scenario, with ideas that might apply to the real problem. Imagine what people we admire would say. Search for pairs of ideas that are apparently unconnected and that can be associated by a third. Imagine that everything exists and all we have to do is find it. Change the level on which the problem is approached. Source: European Commission, Innovation Management Techniques in Operation, European Commission, DG XIII, Luxembourg, 1998. Table 2: Brainstorming Phases Phase Orientation Preparation Warm-up Production of ideas Application Define the problem to be studied for the participants, clarify the rules of the game. Gather data and information necessary to approach the problem in an efficient manner. Carry -out the exercise: redefine a problem different from the one to be studied, experiment with it for a few minutes. Generate the maximum of ideas without prior judgement – always ask â€Å"what else† – quantity of ideas is quality – no limits – no criticise – modify other’s ideas to produce new ones. Let the subconscious work. Gather the ideas generated – analyse them – work with logical thinking. Evaluate the ideas gathered and analysed – develop and combine them before proceeding to put them in practice. Incubation Syntheses Evaluation Source: European Commission, Innovation Management Techniques in Operation, European Commission, DG XIII, Luxembourg, 1998. INNOREGIO project Dr E. Sefertzi CREATIVITY 18 Table 3: Osborn’s Checklist Question Put to other uses? Adapt? Description New ways to use as is? Other uses if modified? What else is like this? What other idea does this suggest? Does past offer parallel? What could I copy? Whom could I emulate? New twist? Change meaning, colour, motion, sound, odour, form, shape? Other changes? What to add? More time? Greater frequency? Stronger? Higher? Longer? Thicker? Extra value? Plus ingredient? Duplicate? Multiply? Exaggerate? What to subtract? Smaller? Condensed? Miniature? Lower? Shorter? Lighter? Omit? Streamline? Split up? Understate? Who else instead? What else instead? Other ingredient? Other Material? Other process? Other power? Other place? Other approach? Other tone of voice? Interchange components? Other pattern? Other layout? Other sequence? Transpose cause and effect? Change pace? Change schedule? Transpose positive and negative? How about opposites? Turn it backward? Turn it upside down? Reverse role? Change shoes? Turn tables? Turn other cheek? How about a blend, an alloy, an assortment, an ensemble? Combine units? Combine purposes? Combine appeals? Combine ideas? Modify? Magnify? Minify? Substitute? Rearrange? Reverse? Combine? Source: J. M. Higgins, â€Å"Innovate or evaporate: creative techniques for strategists†, Long Range Planning, Vol. 9, No 3, pp. 370-380, 1996 (reprinted from Alex Osborn, Applied Imagination, Charles Scribner’s Sons, Inc. , New York). Figure 1: Lotus blossom sample INNOREGIO project Dr E. Sefertzi CREATIVITY 19 1 by packaging 4 smaller / bigger 6 other material 2 by design A product differenti ation 7 change color 3 other uses 5 plus ingredient 8 change meaning A product differentiati on D lower cost F supply flexibility B product quality core idea: increase product consumption G product credibility C customer needs E service quality H competitors product strategies B C D E F G H INNOREGIO project Dr E. Sefertzi How to cite Innovation, Papers

Taxation Law Tax Assessment Act

Question: Describe about the Taxation Law for Tax Assessment Act. Answer: Tax on Capital Gains According to the Income Tax Assessment Act 1997, acquisition of asset before 20 September 1985 is entitled to exemption from the tax liability under capital gains. However, if the substantial changes have been implemented on such assets then it will be taxable under the head capital gains and loss. In the present case study, the capital asset purchased by Fred was holiday home on March 1987 hence, the provisions of section 104 ITAA 97 shall be applicable on disposal of the capital asset. If the amount of sale proceeds is more than its acquisition cost then the difference is termed as capital gain whereas if the sale proceed is less than the acquisition cost then the difference is known as capital loss (Shah, 2015). In the present assignment, determination of net capital gain for the current tax year has been ascertained in the books of Fred. As per the regulation of capital gain taxation, an individual assessee is eligible to pay tax on the assessable value of the capital gain for the current taxation year. The assessable value is determined by considering the costs on legal fees, brokerage charges and cost of improvement or other substantial charges incurred to acquire or dispose off the asset. Additionally, the acquisition cost of asset is required to the adjusted by the indexation factor if the asset had been bought before September 21, 1999 (O'Connor et al., 2016). In case of Freds holiday home which was purchased during the year 1987 and the garage was constructed during the year 1990 hence, the assessable value of asset can be determined by applying the indexation method. On the contrary, assessable value of the capital asset is also determined by using the discounting method since the period of holding the asset is more than 12 months. As per the regulations of ITAA97 for the purpose of deduction in determining the taxable value of capital asset, the taxpayer is entitled to claim deduction by applying the several discounting methods. One of the methods is indexation method and the other method is discounting method by deducting the 50% of the taxable value as an exempted value (Weber, 2015). Hence, the net capital gain from the sale of Freds holiday home during the current tax year is computed as follows: Computation of capital gain during the current tax year 2016 using indexation method: Particulars Amount $ Amount $ Fair value consideration 800,000.00 Less: Expenses related to sale: Legal fees 1,100.00 Commission 9,900.00 (11,000.00) Net value of consideration 789,000.00 Less: Cost of acquisition: Purchase cost subject to indexation 149,668.87 (100000*67.8/45.3) Stamp duty 2,000.00 Legal fees 1,000.00 Cost of building a garage 20,000.00 (172,668.87 ) Capital gain 616,331.13 Table 1: Capital Gain using indexation method (Source: Created by author) Computation of capital gain during the current tax year 2016 using discounted method: Particulars Amount $ Amount $ Fair value consideration 800,000.00 Less: Expenses related to sale Legal fees 1,100.00 Commission 9,900.00 11,000.00 Net sale of consideration 789,000.00 Less: Cost of acquisition Purchase cost 100,000.00 Stamp duty 2,000.00 Legal fees 1,000.00 Cost of building a garage 20,000.00 123,000.00 Capital gain 666,000.00 Discount @50% 333,000.00 Net capital gain 333,000.00 Table 2: Capital Gain using discounting method (Source: Created by author) Considering the above valuation of the capital asset, holiday home sold by Fred during the current tax year it can be observed that the net capital gain in the indexation method is more than the discounted method. Therefore, it is recommended that Fred should adopt the discounted method to determine the taxable value of the capital asst holiday home. Further, if there is capital loss exist in the block of capital asset then the same can either be set off or carry forward to the subsequent assessment years as per the taxation ruling ITAA97. In the given case there exist net loss from the sale of shares by Fred valued to $10,000 during the last financial year and such loss shall be entitled to set off from the amount of capital gain arise in the current tax year. However, the asset should be long-term asset because as per ITAA 97, capital loss from short-term asset cannot be set off from the long-term capital gain (McCormick, 2015). Since, the nature of the loss from the shares incurre d by Fred is not mentioned it is assumed that the investment on shares was made for long- term period. Hence, the set off criteria can be availed by Fred from the current years net capital gain valued to ($333,000- $10,000) = $323,000. Additionally, the regulations of capital gain ITAA97, several capital assets are exempted from the taxability of capital gain and loss head. The assets are residential house if the assessee has no other property, assets or collectibles for personal use while collectibles include drawings, photographs, paintings, antiques, jewellery and coins. If the value of the collectibles is less than $500 then the profit from sale of such collectibles would be exempted while loss shall not be considered to set off. Moreover, if the individual taxpayer develops the interest to collect such asset after December 1995 then the profit from the sale of such asset will not be considered for exemption (Faccio Xu, 2015). In case of Freds capital asset transactions, loss from the sale of antique vase during the last taxation year valued to $10,000 that clarifies the value was more than $500 hence it will not be considered for exemption from capital gain taxation. Accordingly, loss from the sale of such as set shall be considered to set off from capital gains in the current taxation year. On the contrary, in case the vase had been acquired before 16 December 1995 then the value of capital gain shall be exempted while the loss will not be considered to set off from other capital gains. Tax on Fringe Benefits (a) Consequences of FBT for the year ending 31 March 2016 Fringe benefit as per the Fringe Benefit Tax Assessment Act (FBTAA) 1986 is defined as the advantages provided by the employers to the employees in monetary or non- monetary terms. The employees are required to be in the service tenure in order to receive the allowances from the employers while such the values of such benefits are taxable in the hands of the employers (Ryen, Temba Matotay, 2015). Further, section 58X of FBTAA 1986 states the fringe benefits that are exempted from tax liability in the hands of employers and such allowances should be provided for the use of employers work only. As per TR97/17 of ITAA 97 and 58X of FBTAA 1986, exempted fringe benefit includes benefits of electronic gadgets, briefcase, computer software, office tools and protective clothes required for the work. The taxable value of the fringe benefit is determined by using the higher gross- up rates and lower gross- up rates in consideration with section 136 of FBTAA 1986 (Badoer James, 2016). Higher gross- up rate method is used to measure the taxable value of fringe benefit as per TR97/17 ITAA97 if the employers pay Goods and Service Tax (GST) on the value of allowances provided. The employers are required to be registered and entitled to receive the GST credit for the tax amount paid on the value of benefits (Fowler, 2013). On the other hand, lower gross- up rate is applied if the employers do not pay the Goods and Service charges on the value of the benefits provided to the employees during the taxation year (Nijland Dijst, 2015). In the present situation, Periwinkle Limited a manufacturing company who directly sells the bathtub to the general public provided certain allowances to its employee Emma in the taxation year 2016. Periwinkle Ltd offered a car allowance to Emma valuing $33,000 including the charges for Goods and Service Tax. Emma utilized the car for travelling 10,000 kilometers as well as incurring the minor repair charges $550 including the GST charges. Apart from that, Emma did not use the car for around 10 days while it was parked at the airport and scheduled for annual repairs for the next 5 days. As per the provisions of FBTAA 1986, in case the car is used by the employees for personal purpose apart from the use for the purpose of work then its value will be taxable in the hands of the company. However, if the car is utilized for work purpose only then the value of such allowance i.e. sedan car, station wagon or car with maximum capacity nine passengers shall be exempted in the hands of the employer (Hodgson Pearce, 2015). Moreover, allowance for car parking is taxable if the car is parked at the employees premises or any other place including airport. However, charges for repairs and maintenance of car at garage will not be considered as car used for personal purpose hence would not be taxable. Accordingly, tax liability on car allowance offered to Emma during the year March 31, 2016 is determined as follows: Cost of the car $33,000.00 car used for 10,000 Kms Number of days car was not in use 10 days Proportionate cost of car as per the use 33,000*350/360 = $32,083.33 Higher gross- up rate 2.1463 Taxable value $68,860.45 Amount of FBT on the taxable value @49.0% $33,741.62 Table 3: Fringe Benefit Tax (Source: Created by author) The amount of the car provided by the company is inclusive of GST therefore higher gross- up rate is to be used to determine the taxable value. Additionally, charges of repairs and maintenance $550 will not be considered in the taxable value since it is not categorized as use for personal purpose according to FBTAA 1986 (Negro, Visentin Swaminathan, 2014). On the contrary, the value of parking at airport for 10 days will be considered as taxable value as the car was under Emmas acquisition. Cost of car for 10 days $ 33,000.00 - 32,083.33 = 916.67 Higher gross- up rate 2.1463 Taxable value = 1,967.44 Amount of FBT on the taxable value @49.0% 964.04 Table 4: Fringe Benefit Tax (Source: Created by author) The company also offered the allowances on loan to its employee on September 1, 2015 amounted to $500,000 at an interest rate of 4.45%. As the interest rate is lower than the average benchmark interest rate prevailing 5.45% per annum during the current tax year FBTAA 1986 therefore it will be considered as fringe benefit. Hence, Periwinkle Ltd is eligible to pay tax on the loan allowance on the differential amount i.e. $500,000 * (5.45% 4.45%) = $5,000 taxable @49.0% i.e. $2,450. However, the utilization of amount of loan will not affect taxation in the books of Periwinkle whereas it will affect the taxability of Emma. In such case, Emma will not be entitled to claim the deduction for interest cost while determining her taxable income since she did not use the loan but used by her husband during the current tax year. Periwinkle also offered the allowance by offering bathtub to Emma amounted to $1,300 while the cost of production for the company was $700. The company sells the product to the public at $2,600 hence, its sale to Emma at lower value will be considered as fringe benefit and will be taxable according to FBTAA 1986. Therefore, the taxable amount of the benefit in the hands of the company is $637 i.e. 49% on $1,300 $(2600- 1300). (b) Consequences of FBT if Emma uses $50,000 to purchase shares herself In case the amount of loan offered by the company is used by Emma to purchase the shares for herself instead of lending it to her husband then also the provision of fringe benefit will be applicable. Taxability of the allowance provided by the employer is based on the type of benefit provided to the employee depending on the personal use and use for work. However, in case of personal use the value of the allowance is taxable whether used by the employee or if the benefit is lent to the relatives (Dimitropoulos et al., 2016). Therefore, the taxable amount of loan offered by Periwinkle will be similar to that of determined in the first requirement (a) amounted to $637. Moreover, Emma is entitled to claim deduction on the interest charges since the loan is utilized by herself for acquiring the shares. Reference List Badoer, D.C. James, C.M., (2016). The Determinants of Long?Term Corporate Debt Issuances.The Journal of Finance,71(1), pp.457-492. Dimitropoulos, A., van Ommeren, J.N., Koster, P. Rietveld, P., (2016). Not fully charged: Welfare effects of tax incentives for employer-provided electric cars.Journal of Environmental Economics and Management,78, pp.1-19. Faccio, M. 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