The Case of the Wayward Water Drinking Water Getting...

The Case of the Wayward Water - Page 1 of 44 Welcome to an EthicsGame Hot Topics Dilemma! Few issues have recently gotten as much attention as the energy extraction activities involving a controversial procedure called fracking. As reports of drinking water becoming tainted with fracking fluid flood the news, both oil and gas companies as well as environmental groups are presenting competing facts about the effects of drilling on ground water. Economists are often asked to prepare reports with objective analyses balancing the cost and potential damage to the water sources against economic benefits to the local and national communities. These requests for analysis can provide interesting ethical questions for those†¦show more content†¦Now, lets see how learning about the Four Ethical Lenses and a simple method for decision-making can help you resolve a typical ethical dilemma. Ready? The Case of the Wayward Water - Page 2 of 44 Discover the Four Ethical Lenses The easiest way to resolve an ethical dilemma is to work through a straightforward five-step decision method called the Baird Decision Model. The first step is Being Attentive. This step has two pieces: figuring out what exactly is going on in the situation and then determining what ethical values are conflicting with each other. However, both of those steps depend on knowing about the Four Ethical Lenses—four very different ways that people approach ethical decision making. Using the concepts of the Four Ethical Lenses helps clarify the differences in ethical expectations and resolve conflict. Values in Tension The concept behind the Four Ethical Lenses is that people give varying priority to commonly held values, such as truth-telling and loyalty. For example, one person may believe that the value of truth-telling means that you can never tell a lie, even if someones life is in danger. Another may believe that lying to save a life—loyalty—is, in some situations, absolutely justifiable and more important than telling the truth. A good place to start making sense of the differences is by identifying the two great tensions that we as

New Health Promoting Vending Machines - 1394 Words

One can rarely pick up a newspaper or magazine without reading about the obesity epidemic. With this rapid rise of obesity throughout our country, many people are growing increasingly concerned about the types of food that we are consuming. Specifically, the availability of vending machines has been under great scrutiny for the past several years. Many believe that the rise in obesity, is in part, linked to the easy access to junk foods prevalent in most vending machines. If vending machines had other healthier options then people would not have to make such poor nutritional choices. New methods have already been put in place to help create healthier food environments in schools, but so far other institutions like pediatric hospitals have yet to be reformed. Most people would assume that a hospital would offer the best nutritional services for their patients. Sadly, this is not the case. Most pediatric hospitals provide poor nutritional environments, especially when it comes to vendi ng machines. I. PURPOSE New Health Promoting Vending Machines (HPVMs) were developed by the health promotion centre of a university affiliated pediatric hospital (Van Hulst, Barnett, Dery, Cote, Colin, 2013). Initially 95% of snacks and 75% of drinks existing in the vending machines at the hospital did not meet the dietary recommendations. As a result, it was determined that new healthier vending machines should be made available to consumers. (Van Hulst et al., 2013). This study was designedShow MoreRelatedIdentify A Need Or Opportunity For Program Development1488 Words   |  6 Pagesprogram development or a new area in which to practice: There is a need to decrease obesity and promote healthy snacking on the go. Missouri ranks 10th among states for the highest in obesity and about 32.4 percent of adults that live in Missouri are obese. When one is overweight, they increase their risk of developing Type 2 Diabetes, heart disease and hypertension, cancer, arthritis, non-alcoholic fatty liver disease, kidney disease, Alzheimer’s/dementia, and mental health concerns. Obesity is oneRead MoreShould Unhealthy Food Be Banned?811 Words   |  4 PagesHealth is an important function that overall defines the physical, psychological and social ability of a person to perform in a given situation. In today’s fast and instant life health has taken a backseat. Health related issues visible in all genre people and especially becoming a growing concern in children. At the young age children are facing health related problems like obesity, cardiovascular, and blood pressure. These problems occur only due to the easy acce ss of unhealthy food at home andRead MoreGrowing Health Epidemic : Childhood Obesity1258 Words   |  6 PagesChildren in America are now facing a growing health epidemic: childhood obesity. As many as 1 out of 6 children are now considered obese, and the number is expected to grow. In fact, if current trends progress, the generation born after 2000 will be the first generation that will be unhealthier than their parents. Along with health risks, the cost of care for the increasing obesity cases is estimated to cost $78 billion in medical expenses (Spradlin 2015). With an increase of obesity and relatedRead MoreObesity Among Children And Children Essay1456 Words   |  6 Pages Obesity among children ages 6-18 in the United States Obesity is a major issue not only in the United States, but also around the world. It is dangerous, and it can lead to many health problems. Obesity can causes short and long term health problems; children with obesity are more likely to have risk factors for cardiovascular diseases, and to develop pre-diabetes. Research shows that, â€Å"In a population-based sample of 5-17-years-old, 70 percent of obese children had at least one risk factorRead MoreBlame For Obesity1279 Words   |  6 Pagesthe the United States and in the world. Fast food industries are a common source to cause of obesity due to advertisements and lack of labeling many of their products, which all lead on an effect towards the youth population, otherwise known as the new generation. Society has conformed to unhealthy eating in not just adults but also children , this is due to the fact the that they are being influenced by those around them, specifically adults such as their parents. With this conformity, obe sity percentageRead MoreSwot Redbull969 Words   |  4 Pagesdrinks market with annual sales of billion dollars. According to the statistics, in year 2003 red bull achieved 80% brand share of the energy drinks in market. Since year 2000 (compare to 1990s), it has been a clear shakeout, and fewer new brands are launching new products to the market. Furthermore many products offered by leading drink manufacturers could not compete with Red bull in the market, such as Coca-Cola’s Burn. (â€Å"Red Bull SWOT Analysis†) Marketing capabilities The successful marketingRead MoreIntroduction: Red bull is an energy drink created in 1987 by Dietrich Mateschitz. Red Bull is the800 Words   |  4 Pagesusing trade as a new pathway to increase sales . In addition to that Red Bull is also using vending machines to increase the awareness of it’s brand. †Red Bull is also introducing vending machines, which shows that it’s committed to diversification of its distribution network and faced industry trends.† Extension of product line Because of extensive marketing and promotion budgets that are needed to introduce a new product from a new entrant to the market, the probability of new competitors entryRead MoreObesity A Social Problem Or A Epidemic1671 Words   |  7 Pagesproblem on a global scale. I plan to present what could solve the epidemic in the United States I believe that this epidemic can be solve by doing three simple things with our children or youth of our society . By teaching our children how to cook, promoting or introducing a fitness programs in our schools and removing unhealthy foods from the schools lunch menus will reduce if not solve this epidemic. When we teach our children how to cook, we are doing two things at once. The first action we are doingRead MoreHealth Concerns With Food Consumption1840 Words   |  8 PagesHealth Concerns with Food In today’s society, children are at higher risk for unhealthy food consumption. The increase in unhealthy food consumption has led children to become obese, and it has produced the need for parents and schools to add healthier options to our daily diets. Furthermore, the reason for childhood obesity is widely due to the lack of nutrition that children are getting. In addition to the lack of nutrition, children are also becoming obese because â€Å"children are consuming moreRead MoreLiterature Review Write Up with Cover Page4074 Words   |  17 PagesVending Machine Food Environment Assessment Literature Review Erin Fitzharris University of Iowa-School of Public Health Susan Klein Iowa State University Extension Carol Voss Iowa Department of Public Health Fit for Life Program Summer 2008 1 The food environment has only recently been studied as an important contributor to the dietary decisions people make every day; decisions which ultimately impact both short- and long-term health outcomes. The built environment, or the surroundings

Case of the Sanctuary Lakes Pty v Commissioner of the Taxation

Question: Discuss about the Sanctuary Lakes Pty v Commissioner of the Taxation. Answer: Case introduction: This is the case of the Office of the Australian taxation which released the impact of the decision of the statement with regard to the full court of the federal court in the case of the Sanctuary Lakes Pty v Commissioner of the taxation. This case further raised an issue as to whether the taxpayer would be entitled to the deductions and whether the penalties were imposed and also remitted on the related parties (Schilling, 2006). The ATO has successfully published the impact statement of the decision in relation with the federal court in the stated case. Sections breached: The section 260-60 (1) was breached by the tax payer. Decision and the reason behind the decision: The appeal of the tax payer was dismissed by the full federal court of law. The court had found that the losses that were claimed were capital in nature and this also, agreed with the AAT which claimed that the outgoing was not incurred by the payer who paid the taxes during the year of 2003. In relation to the issues related with the penalties, the court had rejected the argument that was laid down by the court which followed that the payer of the taxes along with its agent must also take some of the reasonable care in case, it had a RAP. RAP meant having and taking a reasonable care which was in accordance with the statutory standards that were independent in nature and there is as such no reason which was supposed that the application would take a reasonable amount of care which would include the consideration as to whether the tax payer has a RAP or not. The court went on to dismiss the appeal of the commissioner. There was a disagreement between the views that was expressed in the case of Traviati wherein the court had held that the AAT failed to take into account all the facts that were relevant. When it came to the exercising of the discretion for the remittance of the penalty under the section 298-20 of the schedule 1 of the Taxation Administration Act of the year 1953, by the way of considering the facts that the payer of the taxes had the RAP on the deduction of the issue in the dispute. By the majority, the court had found that the AAT applied the test under the section 298-20. The AAT had further acknowledged that there was a need for the circumstances that would mitigate the failure of the payer of the taxes to take some of the reasonable care and appreciate the circumstances of the payer of the taxes that were relevant to the stated decision. Griffiths J further notes that under section 298-20, the application was confined to the terms and that under the scheme of the divisions 284 and the 298, the consideration was precluded of the fact of the RAP from the exercising of the discretion of the sections 227 and 240. The power under the section 298-20 required the consideration of the circumstances of the payer of the taxes and the fact that the tax payer in the stated case had a RAP on the provisions of the contract and the provisions had the party which was the matter which related with some of the particular circumstances. The judge also notes the decision in the case of Traviati was read in the full court decision in Dixon v FC of T during the year 2008 167 FCR 287 which required the decision to be made under the section 298-20 in order to determine the harshness of the particular circumstances of the payer of the taxes for the imposition of the penalty. The correct question under the stated section 298-20 is not the que stion of harshness but is the decision of whether the maker of that decision is satisfied to not. This has a regard to the payer of the taxes in the particular circumstances which was apt in order to remit the amount of the penalty. The decision was in accordance with the relevant paragraph 247-9. Before the AAT, it was held that the deductions would not be allowed. But then the AAT also stated that there were many of the tax shortfalls which were the result from the failure by the payer of the taxes or the agent so that it would be take care of. But the AAT decided that the penalty which was payable must be remitted in relation with the other of the issues that were involved in the dispute and this was decided on the basis of the payer of the taxes as per the issues laid down under the Reasonably Arguable position or RAP. Both of the parties had filed an appeal in this regard and the federal court had held that the decisions that were laid down in the case of FC of T v Traviati during the year 2012. Hence, considering the same the court dismissed both the appeals. In relation with the issue of the penalty, the full court agreed with the case of Traviati and so, rejected the arguments aid down by the payer of the taxes that it was necessary to follow the payer of the taxes took on a reasonable care which was independent of the statutory standards. The court did not agree with the view that was expressed in the case of Traviati and hence, the court did not take the same into consideration when it came to the exercising of the discretion of the remittance of the penalty as laid down under the section 298-20 of the schedule 1 of the Act of Taxation Administration of the year 1953. Hence, the same took into account the fact that the payer of the taxes had RAP on the issue of the deduction and so, the same was in dispute (Tax institute, 2017). The summary of the facts of the case included the payer of the taxes which was involved in the development of the Sanctuary Lakes Resort which is the residential development which was located in Point cook in the area of Victoria. There were many of the related entities which included the tax payer that was responsible for the different functions of the development and also, it entered into a number of different agreements. In its return of taxes of the year 2003 relating with the income of the year, the payer of the taxes claimed the deductions for the losses and also the outgoings were stated to have been incurred under a number of different agreements (Tax technical, 2017). After the ATO had conducted an audit into the payer of the taxes that was involved in the development, the commissioner went on to issue the amended assessment to the payer of the taxes, this disallowed the number of the deductions that were claimed. The commissioner has went on to assess the tax payer at the rate of 25% which was the rate of the administrative penalty on the basis of the different alternatives with relation to the issues that were involved. On the basis of the same, the tax payer or the agent had failed to take on some of the reasonable care when it came to filing the return of the income taxes and so, in relation with the issues that were involved, on the basis of the payer of the taxes failed to take the reasonably arguable position. On the review of the same, the tribunal agreed with the commissioner that the payer of the taxes were not allowed to claim any deductions in dispute as per the AATA 404 of the year 2012. The tribunal also deicide that there were many of the taxation shortfalls which was the result of the failure of the tax payer or it agent to take on some of the reasonable care. But the tribunal had decided to remit the amount of the penalty that was payable in full on one of the issues that were involved in the disputes, this was on the basis of the tax payer who had the RAP on the stated issue. In respect of the view of the decision taken, it is not usual in nature for the tax payer to take a reasonable amount of care when he is in the course of taking some of the statements to be made to the commissioner. In such a case, the full court has further recognised that having a RAP and also taking a reasonable amount of care is somewhat independent and is as per the statutory standard when it comes to the imposition of the penalties which is administrative in nature. The court also went on to reject the proposition that the same allows the tax payer and its agent to take some amount of reasonable are when it comes to making a statement in case the tax payer has had a RAP under the court of law. The ATO also accepts the decision of the curt when it comes to deciding the provisions stated under the section 298-20 when it comes to the remittance of the penalty which has been imposed when it comes to taking some of the reasonable care wherein a maker of the decision could take into consideration the falling that the taxpayer has had a RAP under the law of the income tax. Also, there is nothing contained in the legislation wherein such a consideration was relevant to the question that has bene stated. But the cull court also never stated nor the reasons it stated implied that there was an existence of the RAP which is the matter of the maker of the decision as if there was necessarily which was bound to be taken into account when it came to exercising the discretion under the section 298-20 of the Act (Jacmac, 2017). Hence, the weight that had to be given to the existence of the RAP was mainly for the makers of the decision when it came to determining from one case to another as having regard to the facts and the circumstances of each one of the case. As far as the administrative treatment is concerned there are no implications for the precedential documents of the ATO (ATO, 2017). Conclusion: Hence, in the nutshell, this was the appeal from the administrative appeals tribunal by the payer of the taxes and which was a cross appeal by the commissioner in relation to the amount of the penalty. The tribunal confirmed the objection that was raised by the commissioner who had allowed the deductions that were made for the losses and also of the outgoings that were incurred under the various sets of the agreements that were related with the development of the sanctuary lakes golf courses and the resort. The deductions that were claimed were mainly for the losses the which was incurred by the company on the losses of the sale of the golf membership and also for the losses which was in respect of the forgiveness of the debt which was owed by one of the companies that were connected with the development of the sanctuary lakes and resorts and also comprised of the two items of the expenditure which the payer of the taxes had agreed to undertake in relation with the development of the golf course. The tribunal had also set aside the decision of the commissioner which was related with the penalties of the administration in respect of the issues and had also held that the company had an arguable position (minterellison, 2017). Following the same, the appeal of the tax payer was dismissed. The losses that were claimed were held to be of capital in nature. Also, the interests of the memberships did not form the part of the trading stock of the payer of the taxes since it was trading at the time when the company had incurred those losses. Hence, the losses were considered of capital nature (Minterellison, 2017). References: Law.ato.gov.au. (2017).Sanctuary Lakes Pty Ltd (VID 520 of 2012 and VID 521 of 2012 ). [online] Available at: https://law.ato.gov.au/atolaw/view.htm?DocID=LIT/ICD/VID520of2012andVID521of2012/00001 [Accessed 16 May 2017]. Morgan, J. (2017).*Sanctuary Lakes Pty Ltd v FCT Full Court confirms denial of $18m deductions in restructure of golf resort complex [37]. [online] Tax Technical. Available at: https://taxtechnical.com.au/sanctuary-lakes-pty-ltd-v-fct-full-court-confirms-denial-of-18m-deductions-in-restructure-of-golf-resort-complex-37/ [Accessed 16 May 2017]. Schilling, M. (2017).TAXATION. [online] www.vicbar.com.au. Available at: https://www.vicbar.com.au/GetFile.ashx?file=pdf/20140212%20-%20MAS%20CV.pdf [Accessed 16 May 2017]. Taxinstitute.com.au. (2017).Decision Impact Statement - Sanctuary Lakes Pty Ltd - The Tax Institute. [online] Available at: https://www.taxinstitute.com.au/news/decision-impact-statement-sanctuary-lakes-pty-ltd [Accessed 16 May 2017]. www.jacmac.com.au. (2017).No Sanctuary at the Lakes. [online] Available at: https://www.jacmac.com.au/uploaded/20131216_Litigation_Update_-_No_Sanctuary_at_the_Lakes_v5.pdf [Accessed 16 May 2017]. www.minterellison.com. (2017).Income Tax - Deductions. [online] Available at: https://www.minterellison.com/files/Uploads/Documents/Publications/Alerts/NA_20140130_Income%20Tax%20Deductions1.pdf [Accessed 16 May 2017]. www.minterellison.com. (2017).Income Tax - Penalties. [online] Available at: https://www.minterellison.com/files/Uploads/Documents/Publications/Alerts/NA_20140130_Income%20Tax%20Penalties1.pdf [Accessed 16 May 2017].

Concise Writing Cheat Sheet - The Writers For Hire

CONCISE WRITING CHEAT SHEET Vigorous writing is concise. -William Strunk Jr. The writing tips resource section covers an abundant amount of information on clear and concise writing, but this cheat sheet proves useful when you need an answer quickly. The following guidelines serve as a concise-writing overview. Print out our printer friendly version to keep on your desk or carry in your briefcase as a quick reference tool. Only repeat a word if it is necessary for clarity or emphasis. Original: My brother Chris, who is my only brother, graduated from the University of Houston with a degree in English.Edited: Chris, my only brother, earned an English Degree from the University of Houston. Avoid redundancy using two or more words or phrases that mean essentially the same thing. Original: When I was a child, Mom made me completely finish all of my brussel sprouts.Edited: When I was a child, Mom made me finish all of my brussel sprouts. Avoid beginning sentences with There is, There are, There were or There was. Original:Â   There are over 12.7 billion people living in Zimbabwe.Edited:Â   Over 12.7 billion people live in Zimbabwe. Avoid using too many nouns in one sentence. Original: The cause of the plane crash hasnt been determined by the government nor by the employees who work at the airline.Edited: Neither the government nor the airline employees have determined why the plane crashed. Remov e adjective clauses, such as who are, which was, that were and that was, whenever possible. Original: Two movies have been made based on the book Little Women, which was written by Louisa May Alcott.Edited: Louisa May Alcotts book Little Women is the basis of two movies. Use single adjectives or adverbs instead of prepositional phrases. Original: Most of the stores we visited were overpriced and snooty.Edited: We visited mostly overpriced, snooty stores. Replace to be, and all of its tenses, with active verbs. Original: Barry Manilow isnt considered to be a musical genius by the majority of people.Edited: Most people dont consider Barry Manilow a musical genius. Avoid using the phrase the fact that. Original: The fact that a dog scratches himself does not always mean he has fleas.Edited: A dog scratching himself doesnt always mean the has fleas. Dont get sidetracked with verbs. Original:It is important that there be no discussing the test in the room designated for quiet s tudying.Edited: Dont talk about the test in the quiet study room.

ludhiana essays

ludhiana essays Ludhiana is an Industrial Town of India. Ludhiana Business Community has proved its Industrial Strength not only on the Indian Map but also on the World Map. Ludhiana is famous for Bicycle Ludhiana is commonly known as the Manchester of India and also as Industrial Capital of Small Scale Industry in the country. The origin of the town can be traced to the year 1481 A.D. when the Lodhies established fort here. There was hardly any industry worth name in the year 1947 in Ludhiana. The Muslims which constituted the major working force in the industry migrated to West Pakistan leaving a great gap to be filled up. The refugees who came from west Pakistan after partition and settled at Ludhiana, were very enterprising and hard working people. They immediately took up the industry ventures for their lively hood and this was the start of industrial development of the city. Ludhiana has seen enormous industrial growth during the last 4/5 years due to significant improvement in the law and order situation. A conductive atmosphere for the growth of industry is apparently visible. Lot of investment is coming up in industrial ventures may be from Punjab or from outside Punjab. A large number of units have come up both in small scale as well as in large A variety of items such as cycle and cycle part ...

An analysis of the policies introduced by the Office of the Mayor of Essay

An analysis of the policies introduced by the Office of the Mayor of London - Essay Example The GLA has power deliberated to perform duties in various parts of the city (Greater London Authority 2012). It has four bodies that range from the London Development agency, The Metropolitan police authority, which is in charge of security in the city, The Emergency planning authority that deals with the disaster, and the London fire brigade. The role of the mayor of London The mayor of London`s job basically ranges from developing policies, setting budgets, as well as ensuring that London is well marketed globally. The mayor has powers and duties to ensure that there is absolute promotion of both the economic social and environmental improvement (Greater London Authority 2012). That is perhaps what may be termed as â€Å"improving London for all†. Before putting any of his powers into action, the mayor has to first consult the city dwellers. Consequently, he must ensure that equality for all citizens is achieved. Being a mayor in London, means one is also in charge of all p olicies and plans for city. This covers all aspects ranging from panning, development, housing, health injustices, culture and other environmental issues including climate changes, noise pollution and health quality too. On improving London, the mayor has to set up budgets that must project the visions that improve London; this makes him to come up with the annual budget for the Greater London Authority and the entire GLA group, this includes the metropolitan police, fire brigade, transportation in London and the London Development agency (Great Britain: Parliament House of Commons: Justice Committee 2009). In addition to his duties, he holds executive positions, as well as non-executive ones, in different organizations. The need for reforms in housing policy The mayor argues that London has got the need to have better and quality housing delivered to the citizens. Due to long term housing pressure in London, it is evident that many have failed to meet the increasing demand of the r esidents in London. With this in mind, it is clear that the quality of life for London citizens have been clearly undermined especially for those who cannot afford the high rents for home in the open market. Despite the number of households registering as homeless decreasing over the years, the number of temporary accommodations has been increasing too. This leads to recording of two thirds of the total households in London. Over 150,000 household in London are overcrowded, this is more than half the total number nationwide. This means that overcrowding rates are now higher as compared to the private rented tenancies. The policies put in place would only do more harm than good because the estimated growth of the population would only increase to 80,000 by 2016 thus creating demand for over 300,000 households. Although the current new housing output is around 270000 new homes every year, only half of them can be affordable. Perhaps, that is why the London housing requirement study ha s identified a need to have 35000 increments of new homes yearly so as to meet the needs as per the projected growth (Greater London Authority 2012). According to the London Housing Capacity, there is enough land that can accommodate more than 31000 new homes every year. However, the significant increase in housing investments over the years means

Virtual Business Design Assignment Example | Topics and Well Written Essays - 1500 words

Virtual Business Design - Assignment Example Problem Definition Since the Eurozone debt crisis that affected Portugal since 2010, the pharmaceutical industry in general and Olive Pharmaceuticals have been experiencing reduced profitability. As a result, it has become difficult to stay within the annual operating budgets. As part of the 2011 IMF bailout package, the Portuguese government has instituted heavy reductions in public expenditure which includes the public health care system. Olive Pharmaceuticals has been affected because of the growing public debt of hospitals and the cuts in pharmaceutical expenditure by the government. In 2012, public hospitals owed â‚ ¬1.5 billion to international pharmaceutical companies. In 2013, the public pharmaceutical expenditure was further reduced by â‚ ¬333 million, which makes pharmaceutical expenditure just 1 percent of GDP (Feria, 2012). As a result, sales to state hospital pharmacies have declined by 10% over the past two years (Feria, 2012). At the same time, operational costs have not reduced proportionally because of increase in energy costs and imported raw materials. The business mission of Olive Pharmaceuticals is to provide high quality oncology pharmaceutical products at affordable prices to consumers through efficient operations and continuous research. This is achieved through goals of keeping operating costs low and maintaining supply chain efficiency. The situation has implications for planning and organizing decisions for Olive Pharmaceuticals as it influences the decision about investing in research or selling generic products. Secondly, the supply chain may have to be reorganized for greater operational efficiency. Situation Analysis Impact of the Situation on Planning Planning is defined as the management function related to the determination of organizational goals and objectives and identifying tasks and resources to achieve those goals (Hill and McShane, 2006). The goal of Olive Pharmaceuticals is to grow its market share and profitabili ty by investing in research and efficient operations. Planning is conducted at different levels such as strategic planning, tactical planning and operational planning. The present situation has implications for planning at all levels. Strategic planning is concerned with decisions about which products to produce and which markets to serve (Carpenter, Bauer, & Erdogan, 2009). In the current situation, where the government is reducing expenditure on pharmaceutical products, the sales of oncology products will become expensive due to high costs. Rationing will further reduce profits while keeping costs the same. On the other hand, sales of generic drugs will increase due to lower prices to the consumer. The planning decisions to be made in this situation include the selection of whether to continue investment in researching new products or market generic drugs to reduce costs and increase sales. This would require careful analysis of the organizational mission and goals. Tactical plann ing is concerned with decisions made at the divisional level. These goals and plans are developed with a view to help the achievement of strategic level goals and plans (Daft, 2013). The challenge of reducing operational costs can be achieved through effective planning at the tactical level with the divisional managers assuming responsibility for staying within the operating budgets for their divisions. Finally, operational level planning is also relevant in the current situ