Friday, August 16, 2019

Punctuality Speech Essay

Before I give out my speech, I want to ask all of you a question. How many of you have never been late? Odds are none of you! This is because in our nature we see punctuality as flexible. In my speech I’m going to talk about whether punctuality is an important matter in our daily lives or not. Firstly, what is punctuality? Well†¦ punctuality is the act of being on time and being able to do a task in the required time. Picture the situation: imagine yourself sitting in a court waiting for your lawyer to arrive. He arrives late and due to their lack of punctuality you are left without a lawyer. The court session begins and you are being grilled by the opposing attorney and in the end you lose the case and the judge gives you a harsh sentence. And to think, all of this is because of your lawyer’s lack of punctuality. A punctual person is appreciated because he is aware that time is precious. â€Å"Time and tide wait for no man†, how true is it!? If a person is unpunctual, it shows that either the person is unprofessional or that he has no value for the other person’s time. This spreads to his reputation also. A punctual person is valued and respected. Remember, it is the difference of only a few seconds in catching a train or missing it! Therefore to catch the train of life always be on time. Punctuality is not strictly a matter of one’s busyness; the busiest people are often the most punctual, while those with the least to do sometimes struggle the most with being on time. For instance, when you are set to go to a meeting and you know that you have quite some time ahead of you before the meeting, you end up taking more time to get ready and inadvertently end up arriving late. Being punctual strengthens and reveals your integrity. If you tell someone that you will meet them at a certain time, you have essentially made them a promise. And if you say you’ll be there at 8:00, and yet arrive at 8:15, you have essentially broken that promise. Being on time shows others that you are a man of your word. Being punctual shows you are dependable. If a man is punctual know they can rely on such a man – if he says he will be there, he’ll be there. But if a man is not punctual, others cannot depend on him- they don’t know where he will be when they need him.  His associates will begin to feel he cannot organize his own time and will raise the question â€Å"if he is careless about time, what else is he careless about?† Being late is a form of steeling. That’s a tough truth, but it’s a truth nonetheless. When you make others wait for you, you rob minutes from them that they’ll never get back. Time they could’ve turned into money, or simply used for something else. In coming to meet you at the agreed time, they may have made sacrifices- woken up early, cut short their workout – and your lateness negates those sacrifices. If you wouldn’t think of taking ten dollars from another man’s wallet, you shouldn’t think of stealing ten minutes from him either. Last but not least, being punctual builds your self-confidence. Showing up on time not only tell other people you are dependable, it teaches you that you can depend on yourself. In my opinion, Punctuality should be a priority and should not be lessened. When you are always on time, you keep the promises you make and in this way the more your self-confidence will grow, and the more in control of your life you will be.

Thursday, August 15, 2019

Religion and spirituality Essay

As Table 4 indicates, the members of admin body (100%) concur that the elderly engaged in religious activities and they did have their own personal devotions. All of them perceived this was a powerful means of coping for the elderly at this point of their life. According to them (67%), the elderly took pride in considering themselves to be religious, and 83% of them observed that prayer or spirituality was a source of strength and peace. The administrators report what the elderly had shared with them at different occasions: The devotion to Mary (the recitation of rosary in the chapel) keeps me busy the whole day†¦I hardly get time to think about the pain on my knees†¦and as pray for all of them†¦my children and grandchildren I know God will keep them safe. Even if I don’t to get to see them it is alright†¦let them be well and happy. I attend mass daily morning and evening†¦if I’m alright. It is there actually we get the strength. Even if I don’t feel alright I go to chapel and spend time there†¦it is so healing†¦after all, all of us (the elderly) have our own burden†¦of the past and the present. So it is a place to unburden all those. God is kind†¦He sees everything. Though life here is comfortable†¦everything is provided†¦we are alone†¦we have only God. Discussion Concept of Subjective Well-Being among the Institutionalized Aged: Administrators’ Viewpoint The findings suggest that the concept of subjective well being among the elderly as perceived by their administrators could be defined as the experience of being at home with their past, at ease with the present and at peace with the future including the inevitable death through a willing surrender to God. It goes with the definition of well-being adopted for the purpose of the present study. Accordingly, well-being is the pervasive sense that life has been and is good. It is an ongoing perception that this time in one’s life, or even life as a whole, is fulfilling, meaningful, and pleasant (Myers, 1993). These findings further ties up with Veenhoven’s (2000) contention that as happiness denotes an ‘overall’ evaluation of life and this appraisal of life can concern different periods in time: how life has been, how life is now, and how life will probably be in future. As perceived by administrators, the elderly at Gladys Spellman believe that when one has no regrets about the past and that they have lived a meaningful life, and having done one’s duties in life, they are at home with the past. This concept of well-being is supported by Butler et al. (1973; 1998), and Knight (1996) that the feeling that one has left undone those things which one ought to have done; and one has done those things which one ought not to have done could lead to sense of guilt, which would negatively affect the sense of well-being. Similarly, when they have satisfaction with the the present stage of life including the acceptance of the pain of growing old and physical decline or to put it differently, when they feel at ease with the present in the given situation, they expereince a sort of contentment and peace in their life. According to Knight (1996) and Butler et al. (1998), the elderly who go through life review and address the unresolved issues in the past (Erickson, 1963) like a righting of old wrongs, making up with enemies, coming to acceptance of mortal life, having a sense of serenity and quietitude, pride in accomplishments, and having a feeling of having done one’s best. And finally, when they are at ease with the future, they experience wellbeing. That is when they are not anxious about what is to come and not distressed about but reconciled with the final reality of death, which primarly comes from their willing surrender to God and absolute trust in Him. According to Westgate (1996), it is the spiritual dimension which is an innate component of human functioning that acts to integrate the other components, and relationship with God forms the foundation of their psychological well-being (Mackenzie et al. , 2000).

Wednesday, August 14, 2019

Gay Rights and the Constitution

Gay Rights and the Constitution â€Å"I'm a supporter of gay rights. And not a closet supporter either. From the time I was a kid, I have never been able to understand attacks upon the gay community. There are so many qualities that make up a human being†¦ by the time I get through with all the things that I really admire about people, what they do with their private parts is probably so low on the list that it is irrelevant. †Ã‚   ~Paul Newman Can the courts or the law tell the people in what way they can be intimate with their partners?Throughout the history of the United states there has been some constitutional controversy concerning which rights we possess that are protected under the constitution. Controversy has also surrounded who the constitution protects. At one time it was said that no person of African American race was or would ever be citizens of the united states. This was changed with the Fourteenth Amendment to the constitution. This fact leads me to beli eve that gay rights will continue to progress even though it has been a slow moving process.For decades there has been the issue of Gay rights and some of the courts controversial decisions have stemmed from cases regarding gay rights. A couple of these controversial cases have been of the cases the 1986 case of Bowers vs. Hardwick, and the 2003 case of Lawrence vs. Texas. All three of these case involve gay rights and virtually the rights of adult individuals to engage in sexual activities with other consenting adults of the same or opposite sex.Many cases have gone to the supreme court to decide the constitutionality of these issues pertaining to gay rights, Even though it is in the power of the supreme court to interpret the laws and the constitution, sometimes the Supreme Court makes the wrong decision. There was a point in time when the Supreme Court gave consent to the states to criminalize the act of adult males to engage in sexual sodomy in the privacy of their own homes. In the case of Bowers v. Hardwick the supreme court ruled against Hardwick stating that Georgia’s anti sodomy law was constitutional, however in the case of Lawrence v.Texas the Supreme Court overturned the Bowers decision and declared that such laws are in fact unconstitutional under due process and equal protection. Today the gay community still struggles to attain the same rights as heterosexual couples, but they get closer everyday. First, at one point in time the United States Supreme Court gave the States consent to criminalize the acts of adult males to engage in sexual activities within the privacy of their own homes (Garvey, 2010). A prime example is found in the result of the case of Bowers vs.Hardwick. In August of 1982 Atlanta, Georgia police officer Torick issued a citation for public drinking to Michael Hardwick. Hardwick a bartender had merely thrown out a beer bottle into the dumpster out side of the gay bar where he worked. The police officer processed the tick et and marked out the actual court date which was on a Tuesday and wrote in Wednesday. When Hardwick failed to appear that Tuesday an arrest warrant was issued and the police officer decided to serve the warrant personally, however Hardwick was not home.When Hardwick came home and realized that officer Torick had been to his apartment, he went to the courthouse and paid the ticket. The arrest warrant was re-called, however officer Torick went to Hardwick’s apartment again a few weeks later to serve the warrant. When the officer got to the apartment a guest of Hardwick’s answered the door and allowed the officer into the apartment. â€Å"Officer Torick noticed that Hardwick’s door was ajar opened it further and proceeded into the room where Hardwick and a male companion were engaged in mutual consensual oral sex.Both men were then arrested for the act of sodomy which is defined in Georgia state law as â€Å"the carnal knowledge and connection against the order of nature, by man with man, or in the same unnatural manner with woman Ga. Code, Tit. 1, Pt. 4,  § 4251 (1861) (Google Scholar,2010)†. After being arrested Hardwick and his partner were jailed for twelve hours before being released. At a preliminary hearing, the district attorney decided not to pursue the case unless further evidence developed (Conway, 2003).Hardwick decided to challenge the constitutionality of his arrest because he was arrested on an invalid warrant. Hardwick filed his first suit with the federal district court, however the courts ruled against him. When Hardwick appealed with the Eleventh Circuit Court of Appeals, they agreed that â€Å"the Georgia statute violated respondent’s fundamental rights because his homosexual activity is private and intimate association that is beyond reach of state regulation† (Conway, 2003). It was the state of Georgia who appealed to the Supreme Court.The Supreme Court granted certiorari on November 4, 1985 to r eview the case (Wikipedia,2010). Hardwick argued that this law infringes on his right to privacy as outlined in the Due Process clause of the Fourteenth Amendment. The legal issue presented in this case was whether or not the constitution confers a fundamental right for homosexuals to participate in sodomy (Conway, 2003). The court held that the Georgia law classified homosexual sex as illegal sodomy was valid in that there was not constitutional protection for the right to engage in homosexual sex.Justice Byron White wrote the majority opinion answering this question. He stated that â€Å" to claim that a right to engage in such conduct is deeply rooted in this Nation’s history and tradition or implicit in the concept of ordered liberty is at best facetious (Google Scholar, 2010). † The result of this decision was that it seemed as if the Supreme Court had given the States consent to criminalize the act of adult males to engage in consensual sex of any kind in the pri vacy of their homes. This case is an example of how sometimes the Supreme Court can make a bad decision.Even though the Georgia Sodomy law applied to both heterosexual and homosexual persons, Justice White’s decision had been restricted to homosexuals. It took nearly fifteen years for the Supreme Court to overrule their decision in this case. Additionally, in another case the supreme court has decided that the state in fact can not make laws infringing the type of sexual acts people can have in the privacy of their homes. In 2003 the case of Lawrence v. Texas was brought to the Supreme Court. Like in Bowers v.Hardwick, Lawrence and his partner were arrested for engaging in homosexual sodomy. The state of Texas had an anti- sodomy statute called the Homosexual Conduct Law which prohibits the engagement in deviant sexual intercourse with another individual of the same sex. A police officer entered the apartment of Lawrence under probable cause, being that a neighbor had called the police stating that a man with a gun was robbing his neighbor. The man was lying and had been harassing Lawrence. Upon entering the apartment the police officer found Lawrence and his artner violating the anti sodomy or Homosexual conduct law that the state of Texas had in place. The couple pled no contest to the charges and were convicted, however they decided to exercise their right to a new trial before a Texas Criminal Court. They asked the court to dismiss the charges claiming they were protected under the Fourteenth Amendments equal protection grounds. Lawrence claimed that the law was unconstitutional because it prohibits sodomy for homosexuals only and permits heterosexuals to engage in such activities.The courts rejected their request and proceeded with misdemeanor charges. Lawrence’s case was argued at the Texas Fourteenth Court of Appeals and the Texas Homosexual Conduct law was initially held to be unconstitutional under the 1972 Equal Rights Amendment of the Texas state Constitution. This amendment prohibits discrimination based on sex, race, color, creed or national origin. However the full court voted for reconsideration of that decision and upheld the constitutionality of the law.The case was then submitted to the highest appellate court in Texas, the Texas Court of Criminal Appeals but was rejected for review. The case was then filed with the U. S. Supreme Court where the Court ruled to strike down the Texas law. The court held that this law did indeed violate the due process clause of the Fourteenth Amendment of the Constitution. Also Justice Sandra Day O’Connor found that the law also violated equal protection under the constitution. The majority opinion in this case overruled the decision in Bowers v.Hardwick along with a series of other similar laws within other states. Sometimes the courts make poor decisions, but it is comforting to know that they can overturn their bad decisions and make them right as Justice Steven's stated in the majority opinion, â€Å"Bowers was not correct when it was decided, it is not correct today and is hereby overruled (Lawrence v. Texas). † When the laws of the united states protect sexual liberties, they do so on the grounds of our right to privacy, but it was up until 2003, Lawrence v.Texas that the constitutional right to sexual liberty applied only to hetero sexual sex. Now that gay rights have been expanded to include sexual liberty in the privacy of their homes, the gay community still fights for their right to marriage. Some states have passed laws to allow same sex marriages. Currently only five out of the fifty states have granted same sex marriages; Connecticut, Massachusetts, Iowa, New Hampshire, Vermont and Washington D. C. California should be on this list, however the California gay community is still in battle with the state Legislature over gay marriage.In California gay marriages were performed for a span of five months, after the California Sup reme Court held that the statutes that prevented same sex marriage violated the state constitution. The same sex ban went into effect after the passing of Proposition 8, however on August 4,2010 U. S. District Chief Judge Vaughn R. Walker held that the banned same sex marriage was based on moral disapproval of gay marriage and ordered the state to stop enforcing the ban. ( Dolan & Williams, 2010).In the Court’s opinion written by Judge Walker he referred to the ban on gay marriage as being the result of moral and religious views that same sex couples are any different that opposite sex couples. He deemed that the Proposition 8 was a violation of federal constitutional guarantees of Equal protection and due process. Unfortunately those opposed to same sex marriages have filed appeals to overturn the courts ruling yet again. California has had a long battle with the courts for their rights. In other states, there have been issues regarding the label put on same sex marriage.In the Vermont case of Baker v. State the Vermont State Supreme Court decision merely required that the state legislature find a means of granting same sex couples the same benefits as marriage (Garlinger, 2004). In Massachusetts the Senate proposed to create a civil union status for same sex couples in place of marriage, however the courts declared that the substitution of civil union for civil marriage was not acceptable. They declared that the choice of language â€Å"reflects a demonstrable assigning of same-sex, largely homosexual couples to a second class status (Garlinger,2004). The people of the states will continue to fight for what they believe is right. The gay community for equal rights in all aspects of their lives and relationships, and those against the gay community attaining these rights. In conclusion, many cases have gone to the supreme court to decide the constitutionality of these issues pertaining to gay rights, Even though it is in the power of the supreme court to interpret the laws and the constitution, sometimes the Supreme Court makes the wrong decision.There was a point in time when the Supreme Court gave consent to the states to criminalize the act of adult males to engage in sexual sodomy in the privacy of their own homes. In the case of Bowers v. Hardwick the supreme court ruled against Hardwick stating that Georgia’s anti sodomy law was constitutional, however in the case of Lawrence v. Texas the Supreme Court overturned the Bowers decision and declared that such laws are in fact unconstitutional under due process and equal protection. Today the gay community still struggles to attain the same rights as heterosexual couples, but they get closer everyday.When the courts were first confronted with a prosecution for homosexual sodomy, it looked to whether the Constitution specifically protected the right to engage in that conduct rather than analyzing the issue in terms of the right to privacy in intimate sexual situations (Be ntele, 2010). The cases of Bowers v. Hardwick and Lawrence v. Texas, both were cases that were very similar in what they were trying to accomplish. It took the supreme court fifteen years to overrule a bad judgement when they ruled against Hardwick in 1986.Many people who are opposed to equal rights for homosexuals stem from moral and religious views. Which gives the courts basis to deem these bans and laws unconstitutional. Regulation of sexual liberty comes at the expense of repressing sex and sexuality as behaviors exercised only in private. Creating a legal privilege for sex in the private domain leads to greater stigmatization and regulation of non-normative sexuality or sexual preference that does not manifest in private (Stark, 2010). The decision in Lawrence v.Texas not only overturned the Bowers decision but it also prevents any other states with laws similar to those that were deemed unconstitutional. Gay Rights have come far since 1986 in that they have more attained thei r right to sexual privacy and in some states their right to get married. It will not be long until the California ban on same-sex marriage is lifted completely and other states will soon follow. It is ultimately up to the Courts to interpret the constitution and they will make less than perfect decisions, but sometimes hey make perfect decisions that remand their previous mistakes.REFERENCES Conway, G. (2003). Inevitable Reconstructions† Voice and Ideology in Two Landmark U. S. Supreme Court Opinions. Rhetoric ; Public Affairs, 6(3), 487-507. doi:10. 1353/rap. 2003. 0058 Garlinger, P. (2004). In All But Name: Marriage and the Meaning of Homosexuality. Discourse, 26. 3, 41-72 doi: 10. 1353/dis. 2005. 0027 Bowers v. Hardwick. (2010, August 18). In Wikipedia, The Free Encyclopedia. Retrieved August 30, 2010, from http://en. wikipedia. rg/w/index. php? title=Bowers_v. _Hardwick;oldid=379495984 Lawrence v. Texas (2003) Retrieved August 30, 2010 from http://law. cornell. edu/supct/h tml/02-102. zs. html Stark, E. L. (2010, Summer). GET A ROOM: SEXUAL DEVICE STATUTES AND THE LEGAL CLOSETING OF SEXUAL IDENTITY. George Mason University Civil Rights Law Journal. Retrieved from http://campus. westlaw. com Dolan, M. , ; Williams, C. J. (2010, August 4). Judge strikes down Prop. 8, allows gay marriage in California. LA Times, pp. 1-2. Retrieved from http://articles. atimes. com/2010/aug/04/local/ Bowers v. Hardwick. (n. d. ). Bowers v. Hardwick. Retrieved August 30, 2010, from Google Scholar website: http://scholar. google. com/scholar_case/bowersvhardwick Bentele, U. (2010, Summer). THE NOT SO GREAT WRIT: TRAPPED IN THE NARROW HOLDINGS OF SUPREME COURT PRECEDENTS . Lewis ; Clark Law Review. Retrieved from http://westlaw. edu Garvey, T. (2010, Summer). God vs. Gays? The Right of Sexual Minorities in International Law. Denver Journal of International Law. Retrieved from http://westlaw. edu

Tuesday, August 13, 2019

The purpose of taxation Essay Example | Topics and Well Written Essays - 1000 words

The purpose of taxation - Essay Example He purchased this business from another owner in July of that same year. The business's total market value metes between $275,000 and $330,000. A potential buyer, Margaret, was willing to purchase the business and relieve the fiscal duties from Mr. Smith's hands. Peter Smith grew anxious because he will be charged by the capital gains tax and he tries to make every effort to avoid selling the property earlier than June 30. Margaret negotiated with Smith to purchase the business with a deposit of $33,000 and finish the payment with a settlement and installments. Under the negotiations, Peter is required to provide vendor's finance to Margaret. When the final installment was paid, Peter Smith had a net gain of about $10,000 (based on its property's highest market value). Because Mr. Smith provided Margaret with vendor finance, he is liable to increase the sales price, earn interest, and may acquire an interest in Margaret. (http://www.investorwords.com/5844/vendor_financing.html) Under CGT (Capital Gains Tax) reforms of 2006, all income arising from Australian sources are subject to income tax. The sources that are taxable range from real property, company, trusts, and land. In addition, gains acquired from a sale of a company on the premises of Australian real property are also considered a source. The Federal Government of Australia passed the reforms to mitigate the Australian CGT base as it applies to non-residents who possess a concrete interest in Australian entities. The CGT reforms will expand the Australian CGT base because it concerns non-residents who dispose of interests in resident or non-resident entities who se worth is irrefutably linked to Australian real property. An unregistered resident was previously only subject to Australian CGT on gains made in respect of assets that had the necessary connection with Australia. Such assets included land and buildings located in Australia, shares in Australian companies or trusts and assets used at any time in carrying on a business through a permanent establishment in Australia. Since Mr. Smith business resides in the country, it is subject to those rules. He will have to pay a property tax on the foreclosure of the business. Under Australia's double tax agreement, Australia has the right to tax the profit on the purchase of Australian real property regardless if the person is not a resident of the country. If Peter Smith is a non-resident, he will be taxed under the precepts of Taxable Australian Property in a few categories. The federal government will tax the estate based on principles of Taxable Australian real property. It must be a CGT asset that has an indirect Australian real property interest and is not covered by a CGT asset that addresses the disregard for profit or deficit after the relinquishment of his or her citizenship of being an Australian. Another aspect is should that real estate has been used for fiscal affairs and transactions and not covered by Taxable Australian real property and indirect Australian real property interest assured on t he Income Tax Assessment Act of 1997, it will be taxed. Furthermore, the purchase of Mr. Smith's property may be considered as an "indirect real property interest." That is, a membership interest at least ten percent in a resident or -as in Mr. Smith's case- non-resident quiddity where

Monday, August 12, 2019

Stem Cell and Embryos Essay Example | Topics and Well Written Essays - 250 words

Stem Cell and Embryos - Essay Example It is therefore a thing of value because it involves the very existence of a person, in fact, the vital stage in the beginning of life. Genetic diversity is a very important concern in cloning (Bonnicksen 169). If cloning babies were safe, then those who have superior genetic modification will most likely prevail in some circumstances. For example, this is depicted in the movie Gattaca, where there was a distinction between valid and invalid person. Those valid have higher value in the society because of their advanced genetic make up. Cloning babies therefore is a special concern because it brings with it social, political and economic issues, which at the moment are vital matters linked with inequality. For example, cloning is expensive so not all will benefit from it, only the powerful few. Curing genetic diseases is a vital promise of stem cell research. In this case, the government should promote it and further encourage more experimentation. However, since stem cell research substantially includes genetic concerns, the government should ensure important guidelines and even regulation for this

Sunday, August 11, 2019

Art and gender assignment Essay Example | Topics and Well Written Essays - 750 words

Art and gender assignment - Essay Example Women are the objects that are looked† (Finzsch). In Mulvey’s male gaze, the male’s patriarchal role is extended to the film where the male imposes a hegemonic gaze to the women as mere objects of desire. Thus, it produces an imbalance relationship as women are reduced to an object of two distinct modes of male gaze where they became Madonna’s in male perspective (voyeuristic) or whores (fetishistic). In her work, viewers tend to identify with the protagonist of the film who is typically a male and thus, the perspective conveyed by the film is that of a man and it follows that women will be looked upon as an object of desire. Another view that I would like to point out about gaze in art that breeds oppression is the binary and heterosexual nature of gender orientation of gaze which alienates sexual orientation that is not heterosexual. By defining sexual desirability to merely exist between men and women as often observed in gazes in art, it unconsciously negated the existence of other sexual orientation and sense of desirability other than heterosexual relationship and thus, the assertion itself produced another type of oppression – that is, discrimination against heterosexual orientation and their preferences. Good artworks are not only in museums. They can also be found in other places and the experience is just as exhilarating as going to a museum. Art after all are not created just be placed in museums and galleries but to be appreciated and to bring joy and uplift its audience. Thus, I would like to discuss about graffiti or murals painted on the many walls of San Francisco, California. It is painted on a brick or wooden wall by combination of spray and brushed paint. There may be people who would disagree in this in art form calling it as vandalism but for me, its art and it reflects my state of feeling. I would rather call it as urban painting rather vandalism that instead of using canvass shown in the restrictive

Saturday, August 10, 2019

Strategies for assessing skills and competencies Essay

Strategies for assessing skills and competencies - Essay Example The main difference between the retail sales and B2B sales is in terms of the volume. B2B deals in large volumes of sales order and therefore, becomes important ingredient of sales strategy. Hence, while the basic competency and skills of the present sales staff is adequate, the new group from within the sales team would need to undergo 4 months training and development program. They would also be required to explore B2B market for 1 month to evaluate their requirements and how the company can meet them. The in-house training by the external consultants and senior management staff would on the following modules would greatly enhance existing skills and provide them with wide scope of expanding their knowledge area: B2B market is focused on bulk orders therefore sales executives must be skilled in knowing what the investment parameters are going to be so that the objections arising due to money, time and resources are already made clear before making their sales presentations. The training module would prepare the sales team to evaluate these parameters for its different business partners. The encouraging and incentive driven work environment promotes retention of employees and gives the organization better leverage to compete with their rivals. The experienced and motivated workforce is conducive to higher degree of creative inputs and innovative approach. Commitment to work and loyalty towards employers is considerably increased when the employees are given opportunity to improve and improvise their professional skills and competencies through in-house training and development. Zapata-Cantu et al. have also asserted that professional growth and self improvement, through human resource development practices, greatly enhance organization’s advantage (Zapata-Cantu et al., 2007). In the highly competitive environment of recessive economy, upgrading the skills of the existing sales executives would be the best option. Indeed, HR’s