A Literary Review on Molieres The Imaginary Invalid Essay Example

A Literary Review on Molieres The Imaginary Invalid Paper Moliere’s â€Å"The Imaginary Invalid† is a play about a hypochondriac who is so obsessed with his health and money that he ends up neglecting his family’s needs to better his own. Moliere sets up the exposition of the play in Act I by the apothecary bills Argon is reading aloud. After Toinette, the maid, then enters the scene she sarcastically makes a comment about all of the bills lying on the table. Toinette lets the audience know that Argon is a hypochondriac by rebutting everything he says about his doctors and illnesses with sarcastic comments. For instance, when Argon says, â€Å"You leave my insides alone.† She comes back with, â€Å"I wish you would. You’d be a different man.† We will write a custom essay sample on A Literary Review on Molieres The Imaginary Invalid specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on A Literary Review on Molieres The Imaginary Invalid specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on A Literary Review on Molieres The Imaginary Invalid specifically for you FOR ONLY $16.38 $13.9/page Hire Writer She also lets the audience know by saying, â€Å"Why, if it wasn’t for him you wouldn’t even know you were ill,† speaking of the apothecary. The main conflict of the play is Argon’s unwillingness to accept that he is not ill and he is, in fact, a very healthy man. This â€Å"illness† leads to the selfishness that he shows his family, especially his daughter Angelica. Later in Act I his â€Å"illnesses† prove to have relevance to the conflict when she speaks of Cleante, the man she loves. Cleante is not a doctor; therefore, Argon will not give his blessings for Angelica to marry him. The conflict of the play was that Argon would not give his blessings for the marriage of his daughter, Angelica, and the man she loves, Cleante. The main characters involved in the conflict besides Angelica and Cleante is Argon, the problem, Toinette and Argon’s brother, Beralde, which resolve the conflict in the end. Argon is involved, as stated earlier, because he will not give his blessings on the marriage. Toinette and Beralde were involved in the resolution to the conflict because they cared about Angelica and her happiness. I believe that Beralde was more involved in the resolution because he felt that his brother was going far with his hypochondria, but still cared for Angelica’s happiness. Argon seemed to over-step the line when he tried to ruin the lives of his daughter just for his mental well being. The steps taken to see that Angelica does not have to marry a man that she simply does not want to marry lead up to the climax of the play. Argon finally realizes who cares about him and who doesn’t when he overhears his wife, Beline, speaking of his death and then Angelica. The climax was in Act III when The denoument of the play was uncertain. The dominant theme of this play is mind versus body. The play is about a wealthy, but self-centered, man who believes that he is constantly ill. However, there is obvious doubt to whether he is really ill or is he is simply imagining his illnesses. Therefore, the primary theme is Argon’s internal struggle of the body versus mind. This theme is developed throughout the play into smaller themes such as greed versus love and death versus life. It was obvious to me that in the play, Argon was only imagining his illnesses and that he was in dire need of attention. Argon had two groups of people giving him this attention, though both very different. One group (the doctors, Beline, and Bonnefoy, the lawyer) wanted his money. The other group (Angelica, Toinette, Beralde, and Clente) only wanted his love. Together these two groups compete for the wealth and love that they need from Argon.

Essay about Famous Person Lester Ayerdis

Essay about Famous Person Lester Ayerdis Essay about Famous Person Lester Ayerdis Hank Aaron BY LESTER AYERDIS Hank Aaron Childhood Born Henry Louis Aaron on February 5, 1934, in a poor black section of Mobile, Alabama, called "Down The Bay," Hank Aaron was the third of eight children born to Estella and Herbert Aaron, who made a living as a tavern owner and a dry dock boilermaker's assistant. Aaron and his family moved to the middleclass Toulminville neighborhood when he was 8 years old. Aaron developed a strong affinity for baseball and football at a young age, and tended to focus more heavily on sports than his studies. During his freshman and sophomore years, he attended Central High School, a segregated high school in Mobile, where he excelled at both football and baseball. On the baseball diamond, he played shortstop and third base. Love Life /Family He married Barbara Lucas on October 6, 1953, then after a divorce, he married Billye Aaron in 1973. He has six children: Ceci, Gary, Lary, Dorinda, Gaile and Hank Jr. Obstacles During Aarons chase to beat the Babe's record revealed that world of baseball was far from being free of the racial tensions that prevailed around it. Letters poured into the Braves offices, as many as 3,000 a day for Aaron. Some wrote to congratulate him, but many others were disgusted that a black man should break baseball's most sacred record. Death threats were also a part of the letters. Still, Aaron pushed forward. He spoke out against the league's lack of ownership and management opportunities for minorities. "On the field, blacks have been able to be super giants," he once stated. "But, once our playing days are over, this is the end of it and we go back to the back of the bus again." Influence /Baseball Career In his junior year, Aaron transferred to the Josephine Allen Institute, a neighboring private school that had an organized baseball program. Before the end of his first year at Allen, he had more than proved his abilities on the baseball field. Then, perhaps sensing that he had a bigger future ahead of him, in 1951, the 18-year-old Aaron quit school to play for the Negro Baseball League's Indianapolis Clowns. After leading his club to victory in the league's 1952 World Series, in June 1952, Aaron was recruited by the Milwaukee Braves (formerly of Boston and later of Atlanta) for $10,000. Positive contributions to the game of baseball Not was he only the first negro league ball player but he was also the first to break Babe Ruth’s homerun record. Just like Jackie Robinson he changed the culture and the way the game was played. He also created a path for many more colored men to play the game. President Richard Nixon called, and thousands of positive telegrams arrived. "Having integrated sports in the Deep South, Aaron already was a hero to me as I sat in the stands that day," President Carter said recently in marking this 40th anniversary. "As the first black superstar playing on the first big league baseball team in the Deep South, he had been both demeaned and idolized in Atlanta." Carter believes Aaron's success in baseball played a huge role in advancing the cause of civil rights. "He became the first black man for whom white fans in the South cheered," said Carter. "A humble man who did not seek the

Analysis of the Business Environment - Oil Prices Coursework

Analysis of the Business Environment - Oil Prices - Coursework Example There are a number of intrinsic features of oil supply and demand that are significant to any study of crude oil price instability. Important features encompass competing price and income elasticity, a bifurcated and complex supply response, variable data quality, single currency prizing and the interaction of multiple refined oil product market with discrete elasticity of supply and demand. Consequently they do have a shock on elasticity of supply and demand and can have an impact on the wide-ranging elasticity of the crude oil market (Williams 1996). It is generally understood that OPEC (organization of petroleum exporting counties), has the biggest oil reserves in the world, and is accountable for most of the supply and pricing of petroleum products. OPEC is a permanent intergovernmental organization which at present consists of 12 oil producing and exporting countries, as members spread across three continents of America, Asia and Africa (Taylor 2006). The 12 member’s stat es of OPEC are: Algeria, UAE, Angola, Qatar, Ecuador, Kuwait, Iraq, Libya, Nigeria, Saudi Arabia and the Islamic Republic of Iran. Causes of Short Run Price Movement of Oil Global oil prices have more than tripled since the year 2003, and volatility has become the rule rather than the expectation. The market price of oil is volatile in the short run. This is because of the following causes: 1. The price elasticity of supply The price elasticity of supply is a measure used to measure the connection between the change in quantity supplied and change in price (Kellick 1995). If supply is elastic, producers can raise output without rise in cost or time delay. If supply is inelastic, firms find it hard to alter production in a given period of time. The price elasticity of supply is equated to the Percentage change in quantity supplied divided by the percentage change in price When the result of this is: More than one, then supply is elastic, Less than one then supply is price inelastic, Zero, then supply is preferably inelastic and When the result is infinity supply is perfectible elastic following a change in demand. Factors That Affect Price Elasticity of Supply of Oil Several factors affect the price elasticity of supply of oil, these are: a) The spare production capacity- the spare production capacity of oil have reduced over the years, this has been one of the major reason for the rapid increase in the prices of crude oil. When there is spare capacity, businesses can expand output easily to meet rising demand pressure on cost (Wakeford, 2010). However, when this spare capacity lacks then the business cannot be able to increase production and would mean that the high prices will persist due to the scarceness of the commodity (Clo, 2000). b) The period involved in the production process – when supply is more price elastic the longer the time period that a firm is permissible to adjust its production levels. In some markets for example in agricultural mark ets, the quick supply is fixed and is determined generally by planting decision made mouths before, and also the climatic condition, which have an effect on the overall production (Gibbs 2010). c) Factors substitution possibility-when factors substitution is achievable at low cost, then supply will be elastic. When factors are highly specialized as in our case here then

The rule in Salomon v Salomon & Co [1897] AC 22 has been described as Essay - 1

The rule in Salomon v Salomon & Co [1897] AC 22 has been described as one of the corner stones of English Company Law. Discuss the rationale and impact of the decision on company law - Essay Example This paper will discuss the rationale and the impact of the decision made by the House of Lords regarding Salomon v Salomon & Co Ltd on company law. Aaron Salomon was a businessman who for many years worked in manufacturing leather boots. Increasingly, his sons grew and demanded to be part of the business. Consequently, Salomon capitulated and incorporated his manufacturing business as Limited Liability Company. During those times, one needed to have at least seven members in order to incorporate their business. Salomon registered all his family members as shareholders of the business. Salomon, however, owned a majority of the company’s shares while the rest of the family members shared the minority shares equally. Consequently, Salomon became not only the company’s principal shareholder but also the company’s principal creditor (Duhaime, 2010). Upon incorporation of the business, the company saw a decline in the sales of the boots. Part of the resolve for the waning was as a consequence of a sequence of internal strikes. The strikes made the government, Salomon’s main customer, divide its contracts to other firms in order to avoid the risk of depending heavily on one supplier. The government’s decision to divide its contract among other firms affected Salomon’s business greatly and was one of the reasons it failed. The consequence of failure was the inability of the company to pay interest on its debentures (half-held by Broderip). Broderip took action and litigated to apply his safety in the year 1983. It is after the company failed that it was put into liquidation (Duhaime, 2010). While in liquidation, the liquidator became suspicious of Salomon’s debentures used for security for the debt. He termed them as invalid and argued that Salomon obtained them fraudulently. As such, the liquidator demanded a refund of the money that had been dished out to Salomon by the company and a cancellation of the debentures. The

Business communication Essay Example for Free

Business communication Essay SNC-Lavalin is one of the largest engineering companies in Canada, and one of the largest all around the world, however, failed to effectually communicate and face communication problem. This analysis report contains communication problems and influences on company. Additional information related to causes and symptoms of communication problem. Likewise, communicate with stakeholder groups result in concerns, and SNC-Lavalin use different communication model to deal with each group. The main communication problem is bypassing and different frames of reference. In communication process, bypassing can result in miscommunication, because the CEO and employee do not have the same symbolic meanings and bring own biases in any communication. Due to the longer lines of communication between CEO and employee, the message could be distorted. This problem impact on company fund missing and mystery payment, also, SNC-Lavalin’s stock decline a lot. The reason of problem happens because lack trust, lack communication skills competition for status and rewards. It is easy to cause communication problem if no trust between communicationï ¼Å'through the long over time, the mistakes will become seriously and many mistakes are due to lack communication skills. Meanwhile, personal status and rewards will cause bypassing, lack organization concept, to the extent that different people pay more attention on their own profit rather than the common goal. SNC-Lavalin shows several symptoms due to communication problem. First, agents help company win a contract by paid bribes, but can’t follow the appropriate routines. Second, after $56 million dollars missing, Gwyn Morgan, the company chairman, denied that there is no responsibility for  superior officers, and resign suddenly after stated. Third, Cynthia Vanier help Muammar Gaddafi’s son smuggle and do illegal trading, as well as denied the charge. Employees and shareholders are the key stakeholder groups, however, different group has different concern. To specific, employees concern about their job and incomeï ¼Å'because it is close related to employees’ life quality. Meanwhile, shareholders concern about their profit, because it means stock rights will be influenced, in other word, shareholders profit could losing. SNC-Lavalin follows the communication models with each stakeholder group. As for communicate with employees; the first step is having idea. After organize idea, use encode like transfer language and write down or typewriting. After that, delivered by announcement or email. In order to overcome misunderstanding, improve the flow of message in company. Sign on the paper one by one after employees receive, if have problem mark it clearly. SNC-Lavalin have to give an effectively communication to shareholders. When idea formation by SNC-Lavalin, convert an idea into words that include meaning. It is necessary for general meeting of shareholders every year, in the meeting; shareholders understand the meaning stand for decodes the message successfully. Finally, ask question come up with feedback, and descriptive is the best choice. In conclusion, it is important for SNC-Lavalin communication effectively. This case analysis points out the main communication problem refer to SNC-Lavalin, at the same time, detail analysis about influence on company, moreover, discuss reason and manifestation about communication problem. After that, analyze the two key stakeholder groups, and each of them has different concern. Last but not least, SNC-Lavalin use communication model to deal the relationship with each stakeholder group.

To Live Through the World of Imagination :: essays research papers

In literature, there are various works that aid children in their developmental progression of life. Children experience stages throughout their development that lead them to the discovery of not only their own needs, but the needs of others too. Many people do not realize the extent of which stories shape the way we think. Stories are particularly effective in influencing the way children think and behave, because they like to hear or read them over and over again. The repetition of these stories combined with a child's imagination makes telling a story one of the best ways to influence their thinking. Two works that indirectly influence a child's way of thinking are Winnie the Pooh by A.A Milne, and Charlotte's Web by E.B White. Each of these books deals with situations involving parent-child relationships, peer group dynamics, and social interactions. Both of these literary works have a major impact on young readers, and each one takes a unique approach in aiding young readers throughout their developing stages.   Ã‚  Ã‚  Ã‚  Ã‚  Winnie the Pooh is a collection of stories that deals with the concerns and needs of a growing boy, who is trying to understand how the world and the people in it work. The little boy's name is Christopher Robin. Christopher's father tells his son the stories of Pooh's adventures and interactions with others. In order to truly understand the meaning of this story, one must realize that Winnie the Pooh represents one of the many personalities of Christopher Robin. Just as Piglet, Rabbit, Kanga, Roo, Eeyore, and Owl are also alter egos of him. Each of these characters represents a different feeling or emotion of Christopher Robin, and all of them are designed by the author to fit a certain personality trait that a child can relate to.   Ã‚  Ã‚  Ã‚  Ã‚  Charlotte's Web is the story of a young girl who is in the midst of discovering herself and learning how to be less selfish. Fern is the name of the young girl, and Wilbur is her pig. In this story, Ferns alter ego is Wilbur as well as the Barnyard animals. They represent Fern's inner thoughts and concerns. As in Winnie the Pooh, the characters in Charlotte's Web were also created in such a way that a child could easily relate. Wilbur's actions and thoughts represent Fern's uncontrollable desire to experience something new and invigorating. Fern's concerns are more mature than those of Christopher Robin.

What is the history of UK tobacco taxation policy, what are the outcomes from the past to date?

Introduction The tobacco epidemic is one of the biggest public health threats the world has ever faced (WHO). Research has shown that there are 1.1 billion smokers in the world today and if this current number continues to rise at the current rate, then that number is expected to rise to 1.6 billion by the year 2025 (WHO). Tobacco smoke is harmful to smokers and harms nearly every organ of the body, diminishing a person`s overall health. Millions of people have health problems caused by smoking tobacco and it is a leading cause of cancer causing cancers of the lung, larynx, mouth, pancreas, stomach, as well as acute myeloid leukemia and cardiovascular diseases. Around the world smoking causes not only diseases and disability, it kills enormous numbers of people. As research has shown tobacco is responsible for approximately 443,000 deaths – one in every five deaths – each year in the United States (U.S DoH, 2010)In the United Kingdom, it is responsible for more than 120,000 deaths a year, more than all other drugs combined (Peto et al., 1994). Treating smoking related diseases costs the National Health Service in excess of ?1.5 thousand million a year. Furthermore, a report by the Policy Exchange in 2010 estimated the total cost to society of the smoking to be ?13.74 billion (bn); ?2.7bn includes cost to the NHS but also the loss in productivity from smoking breaks (?2.9 bn) and increased absenteeism (?2.5bn). As the Policy Exchange estimated, costs also include: the cost of fires (?507m), the loss of economic output from the death of smokers (?4.1bn) and passive smokers (?713m) In the 2011-12 financial year, the Government spent ?88.2 million on the stop smoking services in the United Kingdom alone plus additional ?66.4 million on medicinal aids.The rise of tobacco taxation The United Kingdom Government already intervenes in many ways to prevent, minimize the consequences of the harms caused by smoking. In an effort to reduce the number of smoking-related deaths, the Department of Health has introduced a number of measures including media and education campaigns about the dangers and harms of tobacco smoke, stop-smoking and nicotine replacement therapies – available through the NHS service, a comprehensive ban on tobacco advertising and promotion and regulation of the contents and labeling of tobacco products. However, since evidence shows that price increases have a major effect on decreasing both smoking prevalence and consumption above all other tried and tested measure, increasing the price has therefore become the main tool in the policy of the United Kingdom to reduce smoking (BMA, 2010). Cigarettes, which are the most popular of all tobacco products in England, are now sold at historically exorbitant prices. In order to understand how the prices of tobacco products have become so high, it is therefore necessary to first gain an overview of the history of the tobacco tax and its development. Somewhat surprisingly, the United Kingdom has a very long history of tobacco taxation policy. Excise tax on tobacco was first introduced only one century after tobacco first was introduced into the United Kingdom in 1660 – although the present framework of the specific and ad valorem excise duty on cigarettes was introduced in 1976 in order to ease tax harmonization within the EEC. However, it was then not until the past two decades that tobacco taxation really became the main tool and policy in fighting the ills of smoking on society.From November 1993 to November 1999 there was a clear commitment made by the government to increase tobacco duties annually in real terms, in itially by at least 3% on average per annum. This was carried out diligently for a while until in July 1997 the Labour Government announced it would raise cigarette taxes by at least 5% above the rate of inflation each year. This new commitment was carried through in both the 1998 and 1999 budgets, but in November 1999 the Chancellor abandoned this policy. Instead, it was announced that extra revenue raised from future tobacco tax rises would be spent on health care of Great Britain. Thus, from 2001 until 2008 tobacco taxes rose only in line with inflation. However, in 2009, tobacco duties were increased again by 2% on the basis of a deflationary forecast in the Retail Price Index of – 3%, therefore representing increase an on 5% in real terms (HM Treasury, 2009) The Chancellor then announced in 2010, that tobacco duty would rise by 1% above inflation for the current year. Furthermore, a commitment was made to rising tobacco duty by 2% above inflation from 2011 to 2014. Th is was implemented by the current new Conservative-led coalition Government in the 2011 Budget. Moreover, legislation was introduced in the Finance Act 2012 to increase the duty rates for all tobacco products by 5% above the rate of inflation (based on RPI) from the 21st March 2012. This added 37 pence to the price of 20 cigarettes, 12 pence to the price of pack of five small cigars, 37 pence to the price of a 25g pouch of hand-rolling tobacco, and 20 pence to the price of a 25g pouch of a pipe tobacco (HM Treasury, 2012). Thus one can perceive that although it is not a consistent implementation of policy, there is a growing severity in the percentage of tax. Against the effects of increased taxation the tobacco industry, however, has been fighting back by keeping the price of its cheapest cigarettes almost static despite various increases in tobacco taxes. This therefore has had an effect in limiting the effectiveness of the United Kingdom’s public health policy to reduce s moking through higher prices (Bath University Tobacco Control Research Group).As a result, the price of cheaper cigarettes has remained almost unchanged since 2006 and their market share has doubled compared to expensive premium cigarettes. This therefore suggests that as cigarette taxes are raised, many smokers will down trade to cheaper cigarettes and just carry on smoking.Criticisms of the tobacco taxSince the Government started launching a full-scale attack on the tobacco industry, a lot has been written about the Tobacco taxation policy. A number of studies have shown that taxes can indeed be significant in reducing smoking. By way of example, John A. Bishop and Jang H. Yoo (1985) determined that the consumption of cigarettes is significantly affected by taxes that are levied on the tobacco products. The tax, they found, had more of an effect on consumption than did any other interventions previously implemented. Additionally, W. Kip Viscusi (1990) found that excise taxes disco urage smoking by serving as a monetary cost for the risks associated with smoking. From this it can be perceived that raising tobacco prices are therefore one of the most effective means of reducing tobacco use, especially among price-sensitive smokers such as younger member of society and people with low incomes. The specific question of whether the youth are more or less responsive to prices than adults, has been examined in a number of studies using individual-level data (Lewit, et al., 1981; Lewit and Coate, 1982; Grossman et al., 1983; Wasserman et al., 1991; Chaloupka and Grossman, 1996; Farrelly, et al., 1998, and Tauras and Chaloupka, 1998). However, findings from those studies are mixed. The earlier studies on this issue (Lewit, et al., 1981; Lewit and Coate, 1982; and Grossman et al., 1983) found that the youth are more sensitive to prices than are adults; however, they are far more likely to smoke. Interestingly, a recent study in the United Kingdom found that smoking cessation before middle age avoids more that 90% of the lung cancer mortality risk attr ibutable to tobacco which may affect the younger members of society’s views on the risks associated with it and may lessen the health warnings (Peto et al, 2000). It can also be seen that studies from high-income countries are consistent with those from low and middle-income countries, in that they both find strong and consistent evidence that increases in the prices of tobacco products lead to the significant reductions in cigarette smoking regardless of location or the country’s wealth. However, a number of other arguments have been raised for tobacco taxation policy and need to be considered. To elucidate, there are a number of political, economic, and social arguments that have long been used as arguments against significant tax increases in tobacco taxes. It has been argued by critics that higher tobacco taxes will lead to increased smuggling and other related criminal activity such as black market cigarettes sold without tax, or even encourage fake cigarettes than can be even worse for health. A second common objection to tobacco tax increases is that they will usually fall disproportionately on the poor who have less expendable income to indulge such habits compared to wealthy individuals who will not notice the increase so much. Growing amounts of literature suggest that tobacco tax increases might be progressive (Gabe, 2009). As discussed above, several studies have concluded that people who live on a lower income are more responsive to changes in cigarettes prices than higher income persons, implying that high taxes reduce smoking by more in lower income groups. A final major argument that is often employed in the debate over increased cigarettes taxes is that these tax increases would lead to reductions in employment. As HM Reve nue and Customs has estimated, in the United Kingdom the tobacco industry employs around 17,000 people in direct manufacture in the tobacco trade alone (HM Revenue & Customs, 2010). As shown, the significant consideration on the current literature on tobacco has been the critical analysis of Tobacco taxation policy, but there has been shown to be little to answer the question about the actual stakeholders involved in the policy itself and what determines their actual positions and interest. Therefore, to shed some valuable light on this, the stakeholder analysis will be used in this essay. Moreover, the value creation framework will also be used in order to understand the hypothesized causal chain of how political policy can exert influence on tobacco use behavior. Finally, available empirical data provided by HM Revenue and Customs will be used to base the judgments on both quantitative and qualities data. Identifying the stakeholders of Tobacco taxation policyTobacco control strategist’s need finely honed analytical skills in order to identify all the stakeholders involved in tobacco taxation policy and to determine their positions through research and interviews of each stakeholder. In addition, they will also need to assess each stakeholder`s relative power and influence over other stakeholders. On the basis of this analysis, strategists from tobacco control must therefore facilitate an alliance between the supportive and the neutral groups by accentuating common interests and goals, emphasizing the shared benefits of a tobacco tax increase. Chevalier identifies three key attributes to be examined in a stakeholder analysis. 1. Power (authoritative, command and control and legislative power) 2. Legitimacy (righteousness, impartiality or technical credibility)3. Sense of urgency or interests with regard to the subject matter. This will therefore be utilized in the examination of the different types of stakeholders this essay will identify. Figure 1. Stakeholder typology. Source: Mitchell et.al. (1997) The possible combination of the attributes in Figure 1 above explains the different types of stakeholders in their main groups. In sum, definitive stakeholders possess all three of the attributes mentioned by Chevalier. Dependent stakeholders, however, they have keen interests and legitimacy but no power. Contrastingly, dominant stakeholders have power and legitimacy but have no urgency or interest. Dangerous stakeholders on the other hand have power and a keen interest but not legitimacy. Moreover, dangerous stakeholders do not possess the technical expertise and wisdom and as such could do more harm than good in the attempt to increase tobacco taxes. Figure 1. helps us to understand which of the stakeholders are likely to support, and which are likely to oppose an increase in excise tax for tobacco products. I shall now explain and elucidate the major four groups that appear from these six types:Group 1: Bureaucrats 1. Excise Department within the Treasury. 2.National Tobacco Control office and Ministry of Health. 3.Local governments. The first of this group, the Excise Department, is within the Ministry of Finance and is usually interested in revenue generation and thus supports the tobacco tax increases. The Customs Department Officers and their policy, however, can also overvalue the effect of tobacco tax rise on smuggling. Unless they are brought on board through incentive schemes and advocacy, they may be against tax increases. However, if confiscation incentives are attractive then they may also support tax rises on tobacco and tobacco related products. The Fiscal Policy Office and the Bureau of Budget might have a more conservative view about tax increases in general, but they would be likely to support an increase of taxes on tobacco products. The Ministry of Health and National Tobacco control office are usually strongly supportive of decreasing tobacco product consumption through economic and non-price measures. They are the most legitimate with keen interests but no power in law. They therefore have to form an alliance with the Excise Department and other stakeholders to ensure the adoption of a tax increase on tobacco products. Local Governments also generally supports an excise tax because it usually means more revenue for local government units.Group 2: Tobacco Industry. 1.Local manufacturers. 2.Tobacco industry 3.Importers (the proxies of the transitional tobacco industry) 4.Tobacco growers group and association, local tobacco growing industry. As evidence shows, as it is perhaps be expected, the Tobacco Industry resists any and all tobacco tax increases, because this results in a lower profit margin for its stakeholders. The Tobacco Industry`s own documents they disseminate prove that the industry can resort to dishonorable tactics to persuade governments to maintain the lowest possible retail price for tobacco products. For example, when ad valorem taxes are used, manufacturers have been known to sell cigarettes to a related marketing company at an artificial low price, therefore reducing their tax liability. In the case of absence of good governance the tobacco industry may provide direct and indirect incentives to government official to block or even delay actions to raise tobacco excise taxes. In this situation the role of non-governmental organizations (NGOs) is critical as an NGO can bring unethical practices to the attention of the public; they are also able to apply pressure on government officials to remain accoun table to the population.Group 3: NGO and media 1.Community-based organizations 2.Civic organizations 3.Media 4.Other special interests groups. The NGO community can be characterized as a very demanding stakeholder, because they have a strong interest in protecting health against tobacco; therefore, NGOs will support tax increase measures. When, they are equipped with knowledge on the subject matter, they become legitimate dependent stakeholders. Thus, the crucial role of NGOs acting a society`s â€Å"watch dogs†. The media`s role is from a different angle and is to inform the public about the issues surrounding the debate on tobacco taxes, its increases and decreases. Accordingly, the media can have a huge influence on tobacco awareness and taxation as the media can shape and influence public opinion. Media that is accurately briefed on the benefits of tax increases to reduce tobacco consumption can, however, be transformed into legitimate stakeholders who support increasing the tobacco taxes. Although it should not be forgotten that the tobacco industry also had the ability to apply pressure on the media, through d irect bribes or the threat of withholding advertising revenue, in order to discredit the value of tobacco tax increases. So they therefore are a group that could go both ways.Group 4: Academia and professional associations.1.Economists. 2.Physician`s groups. 3.Health associations (Cancer society, heart associations etc.) 4.Other health professionals group. The academic community and the professional community are to be considered as dependent stakeholders. They have both legitimacy and an interest in the subject matter but no decision making power. However, this category of stakeholders can play significant role as credible experts in validating the evidence provided to the media and the general public. Applying the value creation framework. The value creation framework was developed by International Tobacco Control (2006) in order to measure the impacts of tobacco control policy. Figure 2. This is a conceptual model illustrating a hypothesized casual chain of how policy exerts influence on tobacco use behavior. The conceptual model (figure 2) assumes that policy ultimately has an influence on behavior through a specific casual chain of psychological events as can be seen in the diagram. It is a general framework for thinking about policy and its effects on a broad array of important psychosocial and behavioral variables, and for testing how policy distinctions relate to their effectiveness.From the framework it can be seen that policy potentially affects individuals due to a variety of psychosocial and behavioral variables, of which there are two classes. 1. The most immediate effects are those on the policy-specific variables – that is, price which affects perceived costs of cigarettes. This is the price of tobacco products, which has increased since policy-makers started interventions to date. 2. Psychosocial mediators, which are conceptually distant from the policy and which theorized to be affected by multiple means, not just policies. These are variables such as self-efficacy and intentions, beliefs and attitudes, which come from well-known psychosocial models of health behavior. Accordingly, tobacco taxation is effective in a two-fold way: Policy-specific variables such as the price of cigarettes affect smoking habits as psychological mediators that affect psychological smoking habits themselves. The evaluation of the control policies used for combating tobacco at the population level is still in its fundamental stages of development, accordingly, studies conducted on the effectiveness of policies to control tobacco intake are hindered by the same limitations. Cross-sectional studies are lacking in validity as they are poor in their ability to contribute attributions – although longitudinal studies are naturally greater in internal validity. Sadly the limited number of such research into tobacco policy means there is a general lack of comparison available for analysis. Evaluation of tobacco smoking control policy data should come to fruition further once time has followed its natural course and there is more material to draw on from the new data that is currently emerging. Accordingly, it should indeed be not too long until a true evaluation analysis can be done so the theory can be analyzed properly. It is put forward that the positive accelerating trajectory of the use of tobacco and its effects in the 21st century signifies a foremost threat to global health, that requires a mobilisation and alignment of ‘researchers, advocates, and governments toward meeting the threat’ (Fong, 2006). By way of demonstration the International Tobacco Control Policy Evaluation Project (the ITC Project) describes the challenges of evaluating the national-level policies of the tobacco taxation illustrating the application of the conceptual model in measuring policy effects on tobacco use behaviours and the psychosocial precursors of such behaviours. In so doing it was found that the tobacco taxation signifies an extraordinary landmark in global tobacco control over use and its terrors, however the path from the promise of effective tobacco control policies to the actual reality of strong implementation of tobacco taxation policies was not found to be easy.The ITC project found many countries have not yet ratified tobacco taxation policies, and in many countries that have, there is still residual pressure either to delay the implementation or to implement policies in ways that will render them less effective than their potential. The mission of the ITC Project was to conduct evaluation of such policies to establish the evidence base that will give policymakers throughout the world the evidence that will allow adoption of tobacco taxation policies in countries that have not yet ratified such methods, and also to provide for and encourage a strong implementation in those countries that have ratified. Conclusion It has been shown that tobacco has a long history of taxation in this country that has snowballed in severity over the last half decade. It has also been shown there are a number of different vital stakeholders that contribute to the molding of taxation policy. If the conceptual model is indeed correct, higher taxation will continue to reduce smoking substantially. However, as has been highlighted in the criticisms against the taxation policy, there are possible groups who will still continue to smoke regardless and it is indeed more likely that it is lower income groups who will be hit the hardest. Moreover, as smoking is an addiction, it is possible the dedicated and truly addicted lower income smokers will continue and merely resort to other means of paying for their tobacco fix. 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