A Letter to My Teacher – 15 Things About Me

Northern Caribbean University School of Religion and Theology Research Paper Presented in Partial Fulfillment of the Course RELB113: God and Human Life By: Akeem Favorite – 18100633 To: Dr. Earl Cameron December 8th, 2011 One stark similarity existing between the Christian and Islamic faith is the plan of salvation. Both agree that the plan of salvation must be attained through the acceptance of â€Å"Godâ€Å". There are hundreds of different religions in the world; essentially all religions teach that there is some form of salvation. Christianity and Islam are two religions that have much in common, when it comes to the topic of salvation. A common view shared by both is expressed through their belief that it is by God they are saved through the plan of salvation. Careful research reveals that there is a commonality between Christians and Muslims in the following areas: the Afterlife, God, Heaven, Hell and Judgement Day. Therefore, this research will explore the aforementioned existential similarities between Christianity and Islam. Christianity started about two thousand years ago in Judea with Jesus and his disciples. Jesus was a Jew and observed the Jewish law as well as associated Himself with the Jews. In his early years, Jesus travelled from village to village teaching and preaching in the synagogues as well as healing those who were suffering. Jesus authorized many sinners to repent from their self-righteous and hypocritical ways, allowing them to realize that God is rooted in service and love. The ministry of Jesus touched the lives and hearts of many people. Jesus taught his disciples about the will of God and the will of the new covenant. The new covenant is that Jesus himself would pay for the sins of all humanity by being crucified unjustly on a cross. Three days later, he would be resurrected, having conquered death to give hope to a hopeless world. The purpose of this new covenant is to restore those who accept it into a renewed fellowship of forgiveness and love with God. Just as Jesus taught, it all happened and his disciples witnessed an amazing miracle. Their teacher, Jesus of Nazareth died and rose again in three days to become their Messiah. Bound by a great charge to share the love that the God of the universe had imparted upon them, the disciples began to proclaim this great gospel of hope throughout the territory. From a small group of ordinary men that lived in a small village in Judea, the history of the Christian church began, and the Christian faith since then has spread to the rest of the world. Jesus disciples preached a simple message: ‘‘For God so loved the world that he gave his one and only Son, that whoever believes in him shall not perish but have eternal lifeâ€Å". John 3:16) According to the Christian belief, salvation is found in the life, death and resurrection of Jesus Christ. Salvation comes only by the grace of God; there is nothing a Christian can do to guarantee their own salvation, they cannot save themselves or determine their fate after death. Salvation is a process that begins when a person completely accepts Jesus Christ in their life, and it continues through that personâ€℠¢s life and is completed when they stand before God on judgement day. Jesus the son of God is the bridge to the Father. If Christians obey and believe in Him, as well as chose his way, Jesus cleanses them from their sins by His blood. â€Å"But if we walk in the light as He is in the light, we have fellowship with one another, and the blood of Jesus Christ His Son cleanses us from all sin. † (1 John 1:7) Islam is a monotheistic religion of law that is primarily concerned with right practices. It was developed in the Middle East in the 7th century C. E. The word Islam means â€Å"surrender† or â€Å"submission†, this religion was founded on the teaching of the prophet Muhammad. Imam Ibn Katheer who was a historian and commentator writes in the Tafseer of the verse 17: 94-95 which is the Arabic word for Exegesis or Commentary, usually of the Qur’an said â€Å"Allah says pointing out His Kindness and Mercy towards His servants, that He sends to them Messengers of their own kind so that they will understand what he says and will be able to speak to him directly. If He were to send to umanity a Messenger from among the angels, they would not be able to deal with him face to face and learn from him, as Allah says, ‘Indeed, Allah conferred a great favour on the believers when He sent among them a Messenger (Muhammad) from among themselves. † During the age of 40, Muhammad began to receive visions and revelations from a higher power and Muhammad began to tell people about these visions and revelations and gained many followers. These visions and revelations lasted for 23years and became the Qur’an. Islam has several branches and much variety within those branches. The two divisions within the religion are the Sunni and Shi’a, each of these divisions has different means of maintaining religious authority. One of the combining characteristics of Islam is the five pillars, the fundamental practices of Islam. These five practices include: 1. Reciting the two-fold Creed (shahada) (profession of faith) – There is no God but Allah and Muhammad is his prophet (or Muhammad is the messenger of God). 2. Prayer (salat) – At five set-times a day while facing towards the city of Mecca. 3. Alms – giving (sakat) (zakat- means â€Å"purification†, an act of worship_ – Both obligatory and voluntary giving to the poor. 4. Fasting (saum) – Especially during the holy month of Ramadan. 5. Pilgrimage (hajj) – At least once in a lifetime – to Mecca, Saudi Arabia if at all possible, known as the Hajj. Even though Muslims may observe each of these pillars there is still no guarantee of salvation. Islam is based on a religion of self-righteousness. According to the Islam belief, salvation is found in Allah. In order to receive this salvation as a Muslim one must first submit themself to the teaching of Islam and the will of Allah. Islam is a religion of salvation by works and Islam teaches that forgiveness is conditioned upon good works and Allah’s choice of mercy. In other word, Muslims believe by pleasing Allah and doing good works, they are gaining an entrance through personal merit. The Qur’an teaches that salvation is received on the basis of good works. According to Islam on the day of judgement a person’s good and evil deeds will be weighed on a scale; good works are heavy and evil deeds are light. The person who shows forth with more good deeds then evil, will go to heaven compared to the person whose evil deeds out way the good. Muslims believe that their chances for heaven are good if he 1: accepts the Muslim God Allah and his apostle Mohammed, 2: does good works and all that is required of him by Allah, and 3: is predestined to Allah’s favour. â€Å"If anyone desires a religion other than Islam (Submission to Allah), Never will it be accepted of him; and in the Hereafter he will be in the ranks of those who have lost. † (Qur’an 3:85; cp. 5:10; 25:68) In order to know the different views of Islam and Christianity we have to go back to the very beginning of time, the time of Adam and Eve. The holy books of Islam and Christianity recount the story of Adam and Eve in the garden, and how they were told by God not to eat of a certain tree, but they disobeyed God. When linking the belief of salvation with Islam and Christianity the differences begin. Christianity calls Adam and Eve’s sin â€Å"the fall of man†, when Adam and Eve fell from the grace of God because of their sin. Christians believe that due to Adam and Eve’s sin, all of mankind will die according to Romans 5:12. This is because Christianity teaches that all the descendants of Adam and Eve have inherited the ability to sin. Thus Christians believe in the doctrine of original sin, according to Romans 3:23 we are all born as sinners. Islam on the other hand does not teach original sin but original forgiveness, Islam also makes mention of the story of Adam and Eve. In Islam Adam is the first prophet. Islam does state that Adam and Eve did sin in the garden, but unlike Christianity, that makes no mention of the repentance of Adam and Eve, Islam teaches that they did repent and ask God/ Allah for forgiveness and were fully forgiven, so that their sin had no consequences for the rest of human race according to the Qur’an. Qur’an 2:27) thus Islam teaches original forgiveness and not original sin. Seeing that Christianity teaches original sin and Islam teaches original forgiveness this then brings us to the difference of Salvation. Due to the original sin of Adam and Eve, mankind lost its relationship with God. In order to communicate with his children again, God did the best thing possible, God b ecame flesh, and he became one of the creatures he made, man. Jesus came to earth because he loves his children; he came to deliver truth in a world of false beliefs. But the main reason he came to earth was to be the final sacrifice for their sins. The simple reason was because they were not good enough compared to God’s standard Jesus Christ. Jesus then came into a sinful world to teach the love of God and tell of the new covenant that was put in place to gain that connection with God. This new covenant was that Jesus Christ himself would pay the penalty for the sins of all humanity and be crucified on a cross, but would rise again in three days to live, having conquered death, to give hope to a hopeless world. By the life, death, and resurrection of Jesus Christ, salvation is then given to mankind. His love prompted Him to become man to accomplish what only He could, to rescue mankind. Due to the fact that humanity is sinful, in a spiritually wrecked condition they are in need of redemption, but could not redeem themselves. No other person, but the Creator could accomplish that; no man with sin could qualify to redeem them with his life. God came to earth as man to cleanse the effect of the disease of sin inherited to all humanity. God loves his children and he who is perfect, righteous and holy lived among his creatures that are unholy, unrighteous, even those who were enemies of him. While on the other hand Muslims believe that God forgave Adam for what he did and because of that no one should be made to bear the burden of someone else’s sin or mistake because it is unfair. This God that the Muslims refer to as Allah is the God and creator of Jesus, and is the same God that Jesus refers to as father to whom he used to pray to. Muslims contradicts the idea that Jesus Christ was crucified on the cross. They believe Allah spared his messengers life from such an embarrassing death and placed Judas on the cross, which God made to look like Jesus so that he would suffer his rightful penalty for betrayal. Through this teaching Muslims see themselves protecting the prophetic integrity of Jesus, since a true prophet, according to Islam, could not suffer the humiliation that Jesus did. Muslims affirm that Jesus ascended to heaven but deny that he died on the cross. Muslims do not feel that it was necessary for Jesus to pay for our sins. They believe that every man must bear and pay his or her own sins; for Jesus to be punished and responsible for our sins would be unjust in their eyes. Since Muslims do not recognize the universal and corruptive power of sin, released as a result of original sin, they see no need for salvation. If there is no sin that has a hold on you, you do not need to be saved from it. This is why they do not hold any assurance of salvation. According to their view it is best to live a good life, pleasing God in all that you do. Submit to God and follow his commands. Religion, to the Muslim, does not mean salvation from sin; it means following the right path, or the shari’a, mapped out by Islamic law. That is why salvation is exclusively based on works, or what man can do to exalt himself in the eyes of Allah. Although Christians and Muslims don’t agree on many things, there are still some things that they both have in common. The first thing they have in common is their view of God. They both believe that there is one God and there is nothing or anyone else like him. There is no other entity in the entire universe worthy of worship besides him. He was born of a virgin and is the creator of man and this universe and is not created. He is also a sovereign God in the lives of men. He is first, last and everlasting; he was when nothing was, and will be when nothing else remains. Despite being called Allah in Islam, this is the same God that Christians believe in. Both view God as all powerful, all knowing, all present, and all merciful. They both believe that only God can grant life to anything and he sent his messenger to guide all of mankind. They believe that God is a just God, but is also a God of principles and finally they both have a holy book that is the only true revealed book in the world that has been kept without change. The second thing that these two religions have in common is death and the afterlife. They believe that this present life that they live is a trial in preparation for the next realm of existence. When a Christian or a Muslim dies the families of both of these religions have a funeral service to remember the loved ones time on earth, as well as their own existence here on earth is brief. Once this funeral service is done both religions place their loves ones back in the earth till the day of judgement where they will be taken up to heaven and judged and other make it to heaven or go to hell. The third and final thing that Christians and Muslims have in common is their holy books and creation. Although they have different names for it and it is written differently, there are still has some similarities, such as the persons, events and the books. In both books you will find that they make mention of, Paul, David, Mary and Jesus. Both books contain some of the same events such as the story of Adam and Eve, Cain and Abel, Noah and the flood, Abraham promised a son, Lot and Sodom and Gomorrah and other stories as well make mention of the same people and places. They also have some of the same books such as Genesis, Exodus, Leviticus, Numbers, and Deuteronomy. The Qur’an and the Holy Bible both teach a six day creation. Adam and Eve were created in innocent perfection and placed in a beautiful garden. There Satan tempted them to rebel against God by eating the forbidden fruit, experiencing God’s wrath and judgement, and dismissal from the garden. In conclusion I have learned that even though these are two different religions, they both hold significant information. This information that is given to all of humanity is the plan of salvation. Although Christians believe that salvation is based on the grace of God and Muslims believe that salvation is based on good works both teach that this salvation will lead them to judgement were they will either make it to heaven or hell. Even though Christianity was around six hundred years before Islam both believe in one God and his sovereigns to all of mankind and cannot wait till that day when they shall me their God. References http://www. religionfacts. com/christianity/beliefs/salvation. htm http://www. comparativereligion. com/salvation. html#14 http://www. ankerberg. com/Articles/_PDFArchives/islam/IS3W0605. df http://www. arabicbible. com/islam/sinsalv. htm http://www. religioustolerance. org/chr_savb. htm http://www. youtube. com/watch? v=mh4_86xxlpA http://carm. org/religious-movements/islam/comparison-grid-between-christianity-and-islamic-doctrine http://www. christchurchcentral. co. uk/toughquestions/islam http://www. allaboutreligion. org/history-of-christianity. htm h ttp://www. truechristianity. com/christian/salvation. htm http://www. religionfacts. com/islam/beliefs/salvation. htm http://www. 30-days. net/islam/basics/beliefs/ http://answering-islam. org/Intro/comparison. html

Data Server Technology - Database Modeling and Implementation For Essay

Data Server Technology - Database Modeling and Implementation For International Parcel Deliveries - Essay Example The paper tells that upon studying the system requirements, it was analysed that the application/business would require capturing 3 different types of details for each transaction: customer details, order details and invoice details and a look up database for obtaining the cost for the each item on the order based on the destination and the item type. Customer details would include a customer id that uniquely identifies each customer, customer name, address, postal/region code and the type of the customer (business/Private). The order details would include an order id that uniquely identifies the each order, order date, item to be shipped, destination details like name and address, destination Company and destination country, order arrival date and departure/shipped date, charge for the order, payment method and the payment status, and the order status. The invoice details would include an invoice id that uniquely identifies an invoice, invoice amount, invoice created and the due dat e and the invoice status. Using these general idea, the conceptual model or the ER (Entity Relationship) model can be created using UML (Unified Modeling Language). From the above requirement analysis, the entities are identified as customer, order invoice and cost. The ER diagram is first defined for each entity along with their attributes as shown in the below figure. Each Customer can have zero/one/more Orders, but no two customers can have same order id (one order contains information for one customer only). Customer/Invoice: Each Customer can place zero/one Invoice and no two customers can have same Invoice id (One invoice is created for one customer only). Order/Shipment: One order can be sent to one or more shipments (shipment here just means number of items but destination is same) depending upon the number of items but each shipment contains information about one order only. Cost/Shipment: One entry in the cost lookup can be supplied to one/many shipment (order id + item no combination) but no two cost entry should be available for one shipment (one shipment contains only one entry from cost entity). Assumptions: The above model is designed based on the following assumption: All the fields entered by the user in the web application are validated for invalid input errors before storing it in the database. Destination field in the web application is filled by the user from a predefined list (may employ a drop-down list) whose values for pulled up from the destination look up table and not by entering the text for destination manually. b) Relational Model: The first step in creating the relational model is normalization. Normalization is the process of eliminating data redundancy and update anomalies (the errors while inserting, updating or deleting the database due to improper relations definitions) in order to efficiently organise the data in the database. 1st Normal Form (1NF): 1NF requires that each group of related items must be stored in a separate table with a unique column (primary key) which identifies each row in the table and all occurrences of a record type

Interventions Heart Disease- Malaysia Essay Example | Topics and Well Written Essays - 500 words

Interventions Heart Disease- Malaysia - Essay Example According to the Malaysian National Census data, the demographic pattern of Malaysia was found to be rapidly changing, with the rural population speedily decreasing. Thus, the data indicated that the distribution of the Malaysian population by the year 2000 was 40.4 % as rural population and 59.6% comprising of the urban population (Department of Statistics Malaysia, 2009). In this respect, there has been a drastic change in the health state of Malaysia, where the non-communicable diseases have rapidly increased as the major causes of death compared to the communicable diseases (Anand, et al. 2008). Thus, the rapid change in the social geographical setting from the rural-based population to a more urban-based population serves as one of the major factors influencing the rate and geographical distribution of heart disease in Malaysia (Chia & Srinivas, 2009). The social demographic patterns have indicated that there has been a rapid change of lifestyle in this country courtesy of urbanization, resulting to the increase of the heart disease risk factors, such as obesity. Statistics have indicated that the rate of obesity in Malaysia has tripled within the decade closing the 20th century, with the obesity rate registered in the country increasing from 4.4% in 1996 to 14% in 206 (Department of Statistics Malaysia 2009). Further, the health data statistics have also indicated that the rate of hypertension has increased from 33% to 43% in the same period, while the rate of diabetes mellitus has been found to have doubled for the same period. Another aspect of the lifestyle change is the rise in the rate of tobacco use in the urban areas of Malaysia, where hypertension has also been observed to have the highest rate of prevalence (Chia & Srinivas, 2009). Thus, following this geographical and social lifestyle transformation, the ischaemic heart disease and cerebrovascular

Resident in Singapore Assignment Example | Topics and Well Written Essays - 3750 words

Resident in Singapore - Assignment Example Therefore, any individual who does not lie in the definition given or a company, in that case, is definitely a non-resident. (statutes.agc.gov.sg, 2007) The main difference between resident and non-resident individuals and companies comes in when the tax is subjected to them. This is as is explained. Individuals who are non-resident are liable to pay tax on the entire income that is sourced from Singapore but for situations where the income in question is exempted from taxation. Exempted income may include interest income that is gained from amounts deposited in a Singapore approved bank as stipulated in Section 13(1)(t). Any income derived from foreign by a non-resident individual in Singapore is not subject to tax as per Section 13(7A)(a). Non-resident individuals were charged tax on all income derived from Singapore at 20% in the year 2008. (Tan, 2009 p348) The taxation basis for resident and non-resident companies alike is the same from a generic point of view. The only differenc e is that some benefits are enjoyable by resident companies only like the benefits that arise from Double Taxation Agreements by Singapore and other nations. The partial exemptions of tax like lower effective rates of tax that are usually capped at the rate of 8.5% upon the first SOK of the profits that are subject to tax per annum of tax assessment. Tax-exempt dividends, as well as Goods and Services Tax, are other tax-exempt incomes that Singaporean Companies enjoy, unlike non-resident companies. (urbanaohio.org, 2009) Types of payment subjects to and exempted from withholding tax Withholding tax is a kind of tax where tax is deducted at source and it only applies to specific income types to both non-resident companies and individuals. The income in question should have been derived from Singapore and it must have been by non-resident persons either for work done or services provided in this nation. In the transaction case where a Singapore individual or company pays services to a non-resident, a portion of that payment has to be withheld and later handed over to IRAS- Inland Revenue Authority of Singapore. This withheld amount is known as withholding tax. This tax type does not, however, apply in any way to resident companies or individuals. Specific payment types are subject to withholding tax for companies that are non-resident. These are; firstly, fee, commission, and interest with regards to any indebtedness or loan. Here where a resident company/individual is liable to pay interest on unpaid trade accounts or on credit terms to a non-resident person who has supplied such or even a loan, here withholding tax is applicable. These kinds of payment attract withholding tax at 15% rate.

Week 7 discussion Assignment Example | Topics and Well Written Essays - 1000 words - 1

Week 7 discussion - Assignment Example ication, under Mike Zafirovski embarked on an innovative transformation of the company by revamping its Research and Development department, and experimenting with the emerging technologies. Nortel Telecommunications spent an approximate amount of 2 billion dollars in revamping its R and D department. 20% of this amount was directed towards emerging technology, 60% towards supporting it core business operations, and 20% in boosting its declining products. As a result of these tendencies, the company developed the 2.0 web application that made it possible for employees to interact with one another while on the internet (Gertner, 2012). However, this was an effective innovation in turning the fortunes of the company. Gartner denotes that this was because the company was experiencing a decline in its sales revenue, and the 20% of the total amount given to R and D was not sufficient enough to facilitate the development of products that will improve the market share of the organization (2012). The web 2.0 was also not conducive for the organization, since the company needed a technology that could help it interact with the customers, as well as with its employees (Gertner, 2012). On this note, there was a disconnect between the objectives of the company, and the innovations developed. Gertner further denotes that the main objective of Mike Zafirovski was to increase the profitability of the company (2012). He was to achieve his objectives by developing products that reflected the needs of the customers. However, this was not the case. The results of this disconnection that amounted from failure of a company to develop an innovation product that reflected its objectives was a drop in its financial position, thereby resulting to losses and subsequent filling of bankruptcy on January 14th 2009 (Gertner, 2012). One of the strategies of solving this problem is highlighting the goals and objectives of the business organization. While innovating, it is essential to

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Questions - Assignment Example Some of the differences between mitosis include but not limited to, mitotic cells divide once whereas meiotic cells divide twice. Mitosis results in cell replication as for meiosis, genetic recombination and production of reproductive cells being the sole aim. Mitosis doesn’t yield exact copies whereas meiosis does. Mitosis also gives rise to diploid cells while meiosis gives haploid cells. DNA crossover occurs only in meiosis (Armstrong, 2007). As for similarities, duplication of an organism’s genome takes place only once preceding any other duplication in both processes. There is the existence of metaphase plates, centrioles in both (Armstrong, 2007). Basic steps of division are the same for both. Mitosis and meiosis occurs both in eukaryotic cells. Finally, both represent reproduction processes. A wild population contains tall and short plants. In one cross, two parental tall plants yield all tall progeny. In another experiment, two short plants are crossed and all progeny are short (cross 2). In the third experiment (cross number 3), two different short plants from cross 2 are crossed and 23 tall progeny and 77 short progeny are observed. The F1 generation came about through selfing of F1 plants. While maintaining Mendel’s first law, law of segregation, where the gamete is formed when each member of the allelic get disjointed from their other member. Confirmation of accuracy of his law through selfing of F2 plants yielded all tall and short plants respectively (Tornqvist, 2006). This can be depicted using a Punnet square as depicted on the next

Strategic Analysis for Nintendo Co. Ltd. Essay Example for Free

Strategic Analysis for Nintendo Co. Ltd. Essay Executive Summary Nintendo Co. Ltd. is a longstanding member of the home entertainment software industry that has embarked on a mission to offer the highest quality products and services while treating their customers with attention, consideration and respect. Nintendo’s strategy thus far has been to take advantage of their video game development capabilities; nearly 60% of games sold by Nintendo are self developed. The innovative capabilities derived from various gaming platforms have allowed Nintendo to capitalize off of a series of attachment control devices. The biggest strength that Nintendo has is a strong brand name along with high returns. A well established brand name gives Nintendo an edge over its competitors. Nintendo is the only company that has managed to capitalize on both hardware and software components. The biggest opportunity for Nintendo is to incorporate themselves into the online gaming market due to short product life cycles. Nintendo maintains their competitive advantage through superior game and character development, for which it often owns the legal rights. In a technical comparison of the Wii against its major competitors, it is substantially outperformed in speed processing, memory, storage, networking, video output and multimedia output. If Nintendo wishes to maintain a competitive advantage, the niche market must be penetrated while maintaining the integrity of the Nintendo brand image. Nintendo Black would become a subsidiary company of Nintendo Co. Ltd. that will operate with a mission to specialize in advanced technological specifications to consoles that will compete with Microsoft and Sony. If the proper measures are taken then Nintendo has the opportunity to continue to position itself as an alternative to the gaming experience while increasing the level of competition for its rival companies with its subsidiary company. Mission and Strategic Development Nintendo Co. Ltd. is a longstanding member of the home entertainment software industry that has embarked on a mission to offer the highest quality products and services while treating their customers with attention, consideration and respect (Nintendo, 2009). In doing so, Nintendo Co. Ltd.  has developed a strategy that has allowed them to offer a unique gaming experience which appeals to a larger consumer base, while maintaining competitive affordable prices. Unlike its competitors, Nintendo Co. Ltd. has earned consumer confidence in its industry through an established brand name known for inventing the video game console. Competitors such as Sony and Microsoft have entered the industry after finding success in the electronic hardware and software industries respectively. Despite opportunities for entry into the industry, Nintendo Co. Ltd. is the only company that has managed to capitalize on both hardware and software components. This is due in part to a strategy that focuses on the purchase of inexpensive components rather than making them in-house (Schoenberger, 2008). Sony’s Playstation 3 retails for $300, which is less than the actual cost, thus causing Sony to lose money on each console sale. Nintendo however is able to offer the Wii Console for $260 and has managed to earn a $6 profit on each unit sold (Schoenberger, 2008). In comparison, Microsoft’s Xbox 360 is sold at cost, equal to that of the Playstation 3 at $300 per unit (Schoenberger, 2008). Aside from earning revenues from the sale of hardware systems, Nintendo Co. Ltd. has also found a way to compete with the pricing of games. The average cost for a Wii game is $50 compared to $60 for games by each of Nintendo’s competitors (Schoenberger, 2008). The competition is able to afford losses on their consoles by earning revenues in the form of licensing fees from third-party developers (Schoenberger, 2008). Nintendo’s strategy thus far has been to take advantage of their video game development capabilities that were first introduced alongside their first Game Wat ch system in 1980. Nearly 60% of games sold by Nintendo Co. Ltd. are self developed in comparison to 30% for Microsoft and 15% for Sony (Schoenberger, 2008). While this has resulted in fewer titles released, a competitive advantage is maintained by creating franchise characters and game titles that are exclusively created for their products. As a result, the three top selling games for the Wii system are â€Å"Wii Play,† â€Å"Super Smash Brothers Brawl† and â€Å"Super Mario Galaxy,† each of which is available exclusively for the Wii console (Schoenberger, 2008). By maintaining the control of development, Nintendo Co. Ltd. has been able to produce these games without deadline constraints, ensuring the highest quality game play which allows the company to live up to its mission requirements. Current worldwide sales figures as  of November 14, 2009 list the Wii as having sold over 56.5 million units while the Xbox 360 is a distant second at 33 million units sold and Playstation 3 with only 26.5 million (VGChartz, 2009). During 2006, Nintendo Co. Ltd. recorded net income of $840 million, just before the release of the Wii system (Annual, 2006). As of 2008, that figure has increased to $2.5 billion, a nearly 300% increase in two years (Annual, 2008). Alongside the Wii, Nintendo Co. Ltd. also maintains an advantage in handheld systems with the Nintendo DS. Sony has unsuccessfully attempted to penetrate the market with the PSP handheld system, however sales have only reached 52.8 million in comparison to the 114 million units sold by the DS and upgraded DSi systems (VGChartz, 2009). According to their 2008 annual report, the Wii had sold 148 million games for the system while the DS had sold 369 million titles (Annual, 2008). The DS has proved to be yet another competitive advantage for Nintendo Co. Ltd. as the software sales in 2006 were at 60 million, which is a 515% increase in just two years (VGChartz, 2009). Much of Nintendo Co. Ltd.’s success may also be attributed to the differentiation of their product lines. While the DS faces little competition, the Wii’s internal capabilities were considered inferior to existing consoles upon its inception (Schoenberger, 2008). Microsoft and Sony marketed systems based on technological superiority while the Wii is the first system to focus solely on interactive game play. Motion sensor technology allows for physical movement by the consumers to control the games in which they play. The innovative capabilities derived from various game platforms have allowed Nintendo Co. Ltd. to capitalize off of a series of attachment control devices. Sales of these devices have been packaged together with games to provoke interest additional purchases of games compatible to the attachments. In an attempt to counter the unsuspected success of the Wii, motion sensor attachments are planned to be released by competitors. Microsoft is expected to release Project Natal, which performs a full body scan for remote free game play, while Sony will release a motion controller; both expected to hit the market in 2010 (Whitney, 2009). Nintendo of America’s Executive Vice President of Sales and Marketing, Cammie Dunaway, is not worried, suggesting â€Å"what people are doing with the remote and what’s happening on the screen isn’t something that people have to wait for or is just being talked about in a PowerPoint presentation. But  it’s something that’s in stores today and that people are already enjoying (Whitney, 2009). Wii sales are expected to continue to be strong, though 2009 has experienced a dramatic decline in sales a year after the most successful sales figures in Nintendo Co. Ltd.’s history (Whitney, 2009). SWOT Strengths The biggest strength that Nintendo has is a strong brand name, along with high returns, debt free status, and strong marketing techniques. Having such a strong brand name, Nintendo has become the most dominant company in the video game industry. Nintendo has been around since 1889 and developed their first home video game machine in 1977 and ever since has been known for their electronic gaming devices (Annual, 2008). As for high returns, the Nintendo DS alone has made a huge profit for them selling 70.6 million hardware units and 369.6 million software units as of March 2008 (Annual, 2008). Also, Nintendo is one of the few gaming consoles that have a debt free status unlike Microsoft who can’t seem to earn any profit due to high costs. Nintendo has thought outside of the box with their latest marketing strategy of targeting markets other than the traditional â€Å"gamer†. They have marketed their newest console, the Wii, to everyone as a family console, with games varying from healthy exercise to interactive sports. They have also found a way to simplify gaming by making it as easy as point and click. One example of this is the Mario-Kart game that is played using a steering wheel. Additionally, games that require extra attachments like the crossbow for the Legend of Zelda requires customers to spend more money, earning Nintendo supplementary profits (IBISWorld, 2009). Weaknesses Nintendo’s weaknesses are the dependence on contract manufacturers, having low earnings per share in addition to the lack of games produced for Nintendo consoles. Even though Nintendo Co. Ltd. makes their own games and trademark characters; for instance Mario and company, they still rely on manufacturers such as Electronic Arts, Acti-Vision and others for games that more experienced consumers would prefer to play. Despite an attempt to simplify gaming, this convenience may have negative repercussions for the experienced consumer market. Recent game developments attempt to be as  realistic as possible, thus the graphics on the Nintendo systems are not as sophisticated and are lacking in comparison to that of the Playstation 3 and Xbox 360 with 1080p resolution that reads high-definition graphics. Nintendo Co. Ltd.’s competitors also offer technologies not found on the Wii such as HDMI outputs or Blue-Ray DVD (Video, 2007). Opportunities The biggest opportunity for Nintendo is to incorporate the online gaming market. Most of the new games are designed for multiplayer gaming through server networks. Nintendo benefits from the interactive gaming business and these benefits can continue to grow. When the first video game consoles started to emerge, many people thought it was a short-term fad. However, fast-forward two decades and it has become more than just a trend. Adolescents who played 25 years ago have yet to grow out of the gaming trend and today’s youths have taken on next-generation consoles with even greater passion than their parents did as children. Growth has remained unexpectedly high for over two decades, including above 10% per year in 2009, despite the national recession (Annual, 2008). Today the video game industry, including development, production and retailing, is worth over $44 billion, with over 40 million consoles sold in the US in 2008 alone (IBISWorld, 2009). Video games and consoles are among the highest demand predominantly during the holiday season due to price cuts and the convenience of gift giving. Another opportunity for Nintendo is the fact that it remains the leading console maker, giving the company a better opportunity to improve upon itself. In October, Nintendo Co. Ltd. sold 506,900 units of the Wii system in the United States. The second best selling console was Sonys Playstation 3 having sold 320,600 units (Taub, 2009). Threats Nintendo’s threats include short product life cycles, and online gaming. The main threat to Nintendo Co. Ltd. is the software/games limited lifespan. Most games take about 48-60 hours to complete and more people have time to sit at home and play video games rather than recreational spending. Online gaming allows people to connect and play with other people as long as they own the same game and same console in each house. Due to the limitations of the internal hardware of the Wii, Nintendo Co. Ltd. has a severe  disadvantage in a network that provides inadequate performance in relation to competing system networks (Thurrott, 2007). Strategic Competitive Advantage and Major Problems The first word that comes to mind with Nintendo is games. Microsoft and Sony do not have that advantage. Nintendo has been a household name since its first electronic game release in 1977 and is considered to be the oldest company in this market. It is one of the largest console manufacturers in the world, and a leader in the handheld console market. The company has released five generations of consoles over the past 20 years. A well established brand name gives the company an edge over its competitors (Nintendo Co., 2009). In recent years, Nintendo Co. Ltd. has achieved strong growth in its operating results. In FY2008, revenues increased by 73% over FY2007 reaching JPY1,672,423 million (approximately $14,683.9 million) owing to the launch of Nintendo DS Lite and Wii, and their related software (Nintendo Co., 2009). In the Gaming Industry, Games/Software account for 67.6% of sales while Consoles account for 18%. Games are an inevitable focus of the industry (IBISWorld, 2009). Wii users are expected to buy the most games this year, 220 million, compared with 120 million PS3 games and 125 million Xbox 360 games. 62% of games sold by Nintendo Co. Ltd. are their own titles in comparison to 30% for Microsoft and 15% for Sony (Top, 2006). The top three Wii games are all made by Nintendo Co. Ltd., thus maintaining a higher gross margin on game software than competitors at 65%. Also, Nintendo Co. Ltd. is able to price their games lower than competitors at approximately $50 per game versus $60 (Schoenberger, 2009). Nintendo Co. Ltd. maintains their competitive advantage through superior game and character development, for which it often owns the legal rights. Nintendo Co. Ltd. has leveraged its legacy characters to maintain a viable competitive position in the market (Harmsen, 2009). The new Wii Fit exercise game is targeting women and older people concentrating on â€Å"adding value for the late adopter,† said Nintendo of America’s President, Reggie Fils-Aime. â€Å"This has given us the unparalleled ability to bring in new consumers, especially females† (Taub, 2009). The Wii Fit software alone has sold more than 20 million copies as of September 2009, and cost the consumer $90 to purchase. Half of the retail price results in profit for Nintendo Co. Ltd.  because the company developed both the console and the game, avoiding software licensing fees. Manufacturing of the balance board, an accessory that is included with the Wii Fit software, costs the company roughly $19 each, while the software averages $1 (Crews, 2009). Retailers typically buy the software games for 80% of the retail price, thus earning them $18 per game sold. Marketing of the software costs an average of $5 per unit, while research development is roughly $2. A $45 profit goes directly to Nintendo Co. Ltd for each Wii Fit game sold (Crews, 2009). Unlike its competitors, Nintendo Co. Ltd. has figured out a way to profit from its console sales. For every Wii sold, Nintendo nets $6. Microsoft just breaks even while Sony actually loses money on each console sale (Sherwood, 2008). As of November 14, 2009 the Wii is being reported as having sold over 56.5 million consoles. That equals to $339 million in profit for Nintendo Co. Ltd. based only on console unit sales. Nintendo Co. Ltd. relies on third-party manufacturers to produce key components or assemble finished products in order to keep costs low. Nintendo Co. Ltd. could have difficulty procuring key components or manufacturing its products in the event one or more of these third-party businesses fail or are unable to provide necessary components on a timely basis. Shortages of key components may cause margin decline due to higher costs, lack of products, and quality control issues (Annual, 2008). The interactive entertainment software market is characterized by short product life cycles and frequent introductions of new products (Nintendo Co., 2009). Since the Wii console has unique features such as the motion sensor remote, it makes the software difficult to translate into other systems. Developers that wish to create games for the Wii need a dedicated Wii team to code the Nintendo Co. Ltd. software so that it may be compatible with the Wii console (Schoenberger, 2009). For that reason, the Wii has fewer games available than its competitors. As a result, Nintendo may be forced to create a new console that adds the cutting-edge graphics the Wii lacks, analysts say (Edwards, 2009). Strategic Recommendations Nintendo Co. Ltd. has found success in implementing a family oriented strategy that generates consumer interests of multiple generations, genders  and cultures by creating a user friendly platform with a minimal learning curve to ensure an enjoyable gaming experience. In order to meet the high expectations that Nintendo Co. Ltd. has set for itself, the products developed are limited in their ability to adapt to the niche markets that competitive companies have catered to. In a technical comparison of the Wii against its major competitors, it is substantially outperformed in speed processing, memory, storage, networking, video output and multimedia output (Thurrott, 2007). In order to maintain an advantage in low cost pricing, the Wii is forced to neglect these features causing tech conscious consumers to invest in competing consoles. Lacking the capabilities to process more popular teenage and adult games that have been released on other supporting formats, Nintendo Co. Ltd. is res tricted in their ability to garner interest in their products from this niche market without altering not only their system specifications, but the family brand image that has established their success. If Nintendo Co. Ltd. wishes to maintain a competitive advantage, the niche market must be penetrated while maintaining the integrity of the Nintendo brand image. As these are two conflicting interests, it is recommended that Nintendo Co. Ltd. create a new subsidiary company that continues in the traditional spirit of Nintendo’s penchant for quality, while integrating the non-traditional components that cater to the niche market. Nintendo Black would become a subsidiary company of Nintendo Co. Ltd. that will operate with a mission to specialize in advanced technological specifications to consoles that will compete with Microsoft and Sony. The emergence of this company will allow for more flexibility from restrictions that limit Nintendo in competing for a mature consumer base. Nintendo Black will use the internal knowledge garnered throughout years of experience to continue developing games in-house, but will break away from the traditional franchise characters of the Nintendo universe. A number of opportunities arise to develop a series of successful franchise games that will appeal to the mature consumer that may continue to build upon the exclusivity of Nintendo produced games. This will also allow for a stronger focus on third-party developers to license games for distribution on Nintendo Black consoles that require advanced system specifications generating revenues that are currently unavailable to Nintendo and the Wii system. By embarking on a saturation of third-party game releases as the  Xbox 360 and Playstation 3 have done, Nintendo Black has the opportunity to cut into the game sale profits of its competition. In order to develop interest in a new system that is similar to the competition, the inaugural console release should provide online downloads for videogames that are released in stores. Though the Wii has downloadable content, none of the three competing systems offer full downloads of newly released titles. By offering this option, costs may be reduced from packaging, while ensuring the on demand availability of products anytime. A major concern regarding the exclusivity of Nintendo Co. Ltd. franchise characters and related games is that consumers in the niche market may have interest in purchasing a game, but not the console. By making Wii games compatible to the Nintendo Black console release, niche consumers would be free to purchase Wii games that would have otherwise been disregarded, thus increasing game sales for Wii and subsequent console releases by Nintendo Co. Ltd. Justification of Strategy Nintendo Co. Ltd. lists only 7 M-rated games available for the DS system and is in consideration of releasing another from one of the most popular M-rated franchises in Grand Theft Auto (Graft, 2009). The controversy surrounding the release of this game for the Nintendo system alludes to the desire to break into a market that could potentially jeopardize the Nintendo Co. Ltd. mission. In 2008, Nintendo Co. Ltd. recorded $2.5 billion in net income, despite spending $103 million on research and development in 2006 when the Wii was released (Annual, 2008), (Davison, 2008). The fiscal resources available to develop a product that expands upon existing models should be financially plausible. Nintendo Co. Ltd.’s current profitability is based on a family oriented consumer market that neither Microsoft nor Sony have attempted to endeavor; however if either company were inclined to expand an existing strategy to include a line of family concentrated product lines, it would attempt to differentiate itself into both markets which neither of its competitors has yet to achieve. As the intensity of competition increases, it is in the best interest of Nintendo Co. Ltd. to become the first to break ground in penetrating both consumer markets. A Nintendo Subsidiary should not affect the current profitability of Nintendo Co. Ltd. with the exception of an increase in sales for a select number of  Wii games released that appeal to a mass audience. It is possible that the Wii may sell fewer consoles due to the advanced capabilities of the upgraded console release, but there is a greater opportunity to convert niche market users to become Nintendo users due to the availability of not only third-party games released on all consoles, but the franchise games sold exclusively for Nintendo consoles. As the companies operate with two distinctly different missions, the Nintendo Co. Ltd. brand should maintain its profitability as the initial strategy will not be altered, while the Nintendo Black subsidiary has the opportunity to become profitable by taking more risks with its system capabilities and game play modes. These risks have the potential to unveil a number of concepts that Nintendo Co. Ltd. may have not felt comfortable implementing on its signature consoles, thus providing input as to which successful features may be utilized and expanded upon for all future gaming platforms. The assumption that the new subsidiary will attract new consumers lies in the convenience created by the initial console release. Nintendo will now be capable of offering games that not only require more advanced processing, but games that are too mature to be released by the parent company. If a consumer can buy a Nintendo system that offers the same games and capabilities as an Xbox 360 or Playstation 3 at a similar cost, but also offers Nintendo exclusive games, then it adds to the consumer benefit creating interest in the Nintendo product. Additionally, with limited marketing it is possible for Nintendo Black products to differentiate themselves from those of the parent company. This supplementary convenience provides additional consumer confidence for the initial family oriented market by indicating that any games released by Nintendo Co. Ltd. are suitable for children or else they would be released under the Nintendo Black product line. This will alleviate any concern for parents that are unfamiliar with newly released games as to the content involved. Nintendo Co. Ltd. spent $370 million on research and development in 2007 and is expected to release the next installment of the Wii in 2011 (Davison, 2008). This would be ample time to develop a subsidiary company that will focus on research and development throughout 2010 with plans for a console release in 2013. After nearly two years, the sales for the Wii console have begun to decline and if this trend continues in the future, in 2013 the subsidiary console may be released without damaging initial sales  for the parent company release (Satariano, 2009). As a result, the Nintendo Black consoles my act as a buffer for additional sales during a down time while Nintendo Co. Ltd. begins development on yet another generation console. Fall-out and Summary The recommendations suggested create several risks that may have negative repercussions to Nintendo Co. Ltd.’s existing operations. Creating a subsidiary company would require an increase in personnel costs as each company would be required to operate separately. As a result, a new headquarters may need to be purchased in order to house accounting, finance and marketing departments as well as research and development. However, without a release for several years, the company would earn no income and may generate a number of tax benefits. Nintendo Co. Ltd. initially planned on creating a more advanced system that would be comparable to that of the Xbox 360 and Playstation 3. However, as the General Manager of Research and Development, Genyo Takeda, suggests â€Å"During development, we came to realize the sheer inefficiency of this path when we compared the hardships and costs of development against any new experiences that might be had by our customers.† (Iwata, 2009) With both the Xbox 360 and Playstation 3 generating no profits from sales, it is likely that in order to create a competing system, Nintendo Black may be forced to accept a similar position (Schoenberger, 2008). What may help Nintendo Black avoid this scenario is a continued focus on purchasing inexpensive parts rather than making them in-house (Schoenberger, 2008). Though the price range for a new niche market console may be higher than that of the Wii, it will still be competitive for the market that it is attempting to pursue. Creating a subsidiary company with a strategy to develop more adult games may have an effect on the parent company that maintains a strong focus on a family friendly experience. There is an unknown risk involved with regard to consumer response of a new line that could be damaging to the mission of the parent company. A marketing plan must be developed that distinguishes the two companies and their products. It must reassure the target market that they will receive the gaming experience they look for in competing consoles, while also ensuring that Nintendo Co. Ltd. will be unaffected and continue with their family friendly mission. It is advised that staple characters of  the Nintendo universe are not used to market the product lines of Nintendo Black, but rather focus on the development of new characters with the possibility of introducing the staple characters as unlockable content. If the proper measures are taken then Nintendo Co. Ltd. has the opportunity to continue to position itself as an alternative to the gaming experience while increasing the level of competition for its rival companies with its subsidiary company. This will make it more difficult for rivals to compete for their own target market and force them to shift focus away from competing with Nintendo Co. Ltd.’s motion c apture product line.