http://www.newmobilelife.com/2015/03/17/rose-gold-iphone-6s/

Apple is a worldwide company which provided several new technology products for the world. Apple usually renews its phone products once a year. In 2015, it just released their newest telephone, named Iphone6s. Last weekend, Apple made an announcement that they have met the highest sell record, 13 million of Iphone6s, compared with its previous record. Why can Apple have such brilliant record from selling its new products?

As far as I am concerned, the phenomenon can be attributed to Apple’s strength and the opportunities of the world. Investing a lot on advertising, Apple successfully establishes one of the most famous brands in the world. Thousands of consumers build the powerful loyalty toward Apple, so Apple can restraint the old customers while it recruits new consumers. Furthermore, smart phone is necessary for increasingly people at present, which mean the smart phone has a really large market in modern’s society. Apple occupied almost half of the smart phone market. When a person wants to buy a smart phone without deeply knowledge of the field, he may choose the smart phone of large brand such as Apple.

However, Apple should be alerted that the strong competitors, Samsung, also occupied a large percentage of the market. Samsung has diversified products, while it threatens Apple because Apple has limited products. Apple should improve its products continually in order to resist impact from other brands and keep its record of selling new products in the future.

Reference

Ganger, Allison. “The Important of Smartphones to Us.” The Important of Smartphones to Us. 16 July 2012. Web. 29 Sept. 2015. <http://www.slideshare.net/Allison00001/the-important-of-smartphones-to-us>.
Obrien, Sara. “IPhone 6S: Apple Sells Record 13 Million IPhones.” CNNMoney. Cable News Network, 28 Sept. 2015. Web. 29 Sept. 2015. <http://money.cnn.com/2015/09/28/technology/apple-13-million-6s-sales/index.html>.
Singh, Abhishek. “Android And IOS Occupied 47% And 43% Share Of Mobile OS Market [STUDY].” Dazeinfo. 11 Jan. 2012. Web. 29 Sept. 2015. <http://dazeinfo.com/2012/01/11/android-and-ios-occupied-47-and-43-share-of-mobile-os-market-study/>.

http://www.britishirishchamber.com/kpmg/

Canada is a country with high taxes in order to provide social welfare for Canadian citizens. However, some of the citizens trying to avoid their taxes to shirk their social responsibility. Furthermore, a kind of business exists, which help those people with a tax avoidance scheme. We have noticed that KPMG, one of the largest professional service companies, is being prosecuted by Canada Revenue Agency, because KPMG is helping rich Canadian to avoid taxes. Obviously, it can be considered as crime but KPMG continuous because of profit. Wealthy Canadian would not have to pay any taxes for their investment income. Instead, wealthy Canadians should bill 15% of the taxes that KPMG help them to avoid. Each year, KPMG receives a great amount of money from the scheme. However, the behavior of the company is not in ethical.

https://www.betterment.com/resources/investment-strategy/taxes/does-avoiding-taxes-really-save-you-money/

Taxes are used by a state to maintain many functions, such as national defense and social welfare. These are all used for the country and the citizens, so paying taxes is the obligation of every citizen. Nonetheless, the “taxes haven” provided by auditor companies still exists for those wealthy people. The business of avoiding taxes is unethical. The companies which provide such business should stop doing this in order to improve their reputation in the future.

Reference

“KPMG Tax Avoidance and Privatization Schemes Costly for Public.” Nation Union. National Union of Public and General Employees, 1 Sept. 2015. Web. 17 Sept. 2015.

Cashore, Harvey. “KPMG Tax ‘sham’ Could Lead to Criminal Investigation, Experts Say.” CBCnews. CBC/Radio Canada, 11 Sept. 2015. Web. 17 Sept. 2015.

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