My opinion on private letter ruling from the IRS Essay Example for Free

My opinion on private letter ruling from the IRS Essay According to my opinion on the IRS private letter ruling, it is very essential for the organization to decide and look for ways on which they can request for the IRS private letter ruling. An IRS private letter ruling does not contain laws but it contains guideline to the taxpayer on tax issues. Therefore it can be defined as a disclosed statement that is issued to the tax payer by the Internal Revenue Service (IRS) in which some guidance are defined on how to deal with financial assessment that have prospective tax cost. Many of the organization have limited knowledge about the IRS private letter ruling and that is why they tend to run away from the IRS especially when they have to deal with issue regarding taxes. It is the responsibity of the organizational leaders to look upon the anticipated changes in the organization and compare the importance of the IRS private letter ruling to the company (IRS. gov 2010). The taxpayer is able to rely on what the private letter states regarding its measurement. IRS reduces risk when dealing with paying a large amount of tax; it gives the task payer a surety of safety that will occur when dealing with paying large amount of tax. On a contemplated transaction the private letter of ruling gives advancement to the taxpayer on the tax treatment expectation from the IRS. The IRS can become negative to companies. Therefore for the IRS private letter ruling to have a meaning the transactions are supposed to be completed accompanied by the tax returns. There after the IRS officials discuss and come to an agreement after they have evaluated the transactions and the tax returns.

Crime and Punishment Summary Essay -- essays research papers

One July day in St. Petersburg, a poor young man slips out of his apartment and goes out. He is Rodion Romanych Raskolnikov, a former student, and he is preoccupied with something. He arrives at the apartment of Alyona Ivanovna, a pawnbroker, where he is attempting a trial of the unknown deed obsessing him. He has pawned something to this woman a month before, and now pawns an old watch for much less than he had hoped to get. As the woman gets her money, he watches and listens very carefully, storing up details in his memory. He leaves after vaguely mentioning that he may come back soon with another pledge. Tormented, he wanders down the street, mentally at war with himself. He happens upon a tavern, where he stops to eat and drink something, and feels better after doing so. There, he meets Semyon Zakharovich Marmeladov, a retired official and a drunkard. Marmeladov pours out his life story to Raskolnikov, telling about his consumptive wife Katerina Ivanovna, his three small children, and his oldest daughter Sofya (Sonya), who has had to prostitute herself to earn money for the family. Marmeladov himself had recently acquired a position, but almost immediately lost it through his alcoholism. He has been away from home for five days, having stolen his salary money and spent it all on drink. Marmeladov asks Raskolnikov to take him home. Rodion does so, and witnesses how Katerina Ivanovna falls on her husband and drags him about by his hair. She kicks Raskolnikov out, assuming him to be a drinking partner of her husband's. As he leaves, he places a handful of change on their windowsill unnoticed. Outside, he regrets this action, but knows he cannot go back to get the money. The next day, he awakens feeling unrested. Nastasya, the landlady's servant, comes in with some tea for him, as well as leftovers from the previous day's meal (since he is behind on his rent, the landlady has stopped sending his dinner up to him). She also tells him that he has received a letter. Agitated, he sends her to get it, and orders her out of the room so he can read it. The letter is from his mother, Pulcheria Alexandrovna, and mostly concerns his sister Avdotya Romanovna, or Dunya. Dunya had been working as a governess in the house of the Svidrigailov family, but the husband's unfortunate attraction to her led the wife to kick Dunya out on the assumption that the girl had ini... ...ainder of the day wandering about and settling his affairs, and shoots himself the next morning. Later that day, Rodya goes to see his mother for the last time before turning himself in. He then hurries home, where he finds Dunya waiting for him. He takes leave of her and goes to Sonya. She gives him a cross. He rushes out rudely, not even saying goodbye to her, impatient to get it over with, even though he can't understand why he should go, because he still does not see his act as a crime. He goes to the station, with Sonya following him. He finds out that Svidrigailov is dead, and, stunned, leaves without confessing; but Sonya is waiting for him, and he goes back upstairs and confesses. Rodya is exiled to Siberia, where Sonya follows him. Dunya marries Razumikhin. Pulcheria Alexandrovna dies. Sonya writes to the Razumikhins about Rodya. He is unsociable and hated by his fellow prisoners. He falls ill. At the end of his illness, Sonya herself is ill, and he misses her. When she recovers, she goes to him, and he at last repents truly, falling at her feet and weeping. Having finally recognized his sin, he is resurrected†¹able to love Sonya and look forward to his life with her.

Theoretical Background of Lending System

There Is a meticulous proverb about the bank's lending -â€Å"If you owe the bank take problem. † To be frank, lending to the businesses, governments, and Individuals Is one of the most Important services banks and their closest competitors provide, and It Is the riskier. The principal reason banks and many competitor lenders are issued charter of incorporation by government is to make loans to their customers.Banks, thrift institutions, and other chartered lenders are expected to support their local immunities with an adequate supply of credit for all legitimate business and consumer financial needs and to price that credit reasonably in line with competitively determined market interest rate. Indeed, making loans to fund consumptions and Investment spending Is the principal economic function of banks and their closest competitors. How well a lender performs In fulfilling the lending function has a great deal to do with the economic health of Its region, because loan support the growth of new business and Jobs wealth the lender's trade territory.Despite all the benefits of lending for both the institutions that makes loan and for their customer, the lending process bears careful internal and external monitoring at all the times. When a bank or other lender gets into serious financial trouble, its problems usually spring from loans that have become unconvertible due to mismanagement, illegal manipulation, misguided landing policies or an unexpected economic downturn. No wonder, then, that when examiners appear at a bank or other regulated lending Institution they conduct a thorough review of its loan portfolio.Usually this Involves detailed analysis of the documents and collateral for the largest loan, a review of a sample of small loans, and an evaluation of loan polices to ensure their sound and prudent In order to protect the public funds. 1. 2 Background of National Credit & Commerce Bank Ltd (UNCLE) National Credit and Commerce bank Limited bears a unique history of its own. The organization started its Journey in the financial sector of the country as an investment company back in 1985.The aim of the company was to mobile resources from within and invest them n such way so as to develop country's Industrial and Trade Sector and playing a catalyst role In the formation of capital market as well. Its membership with the bourse helped the company to a great extent In this regard. The company operated up to 1992 with 16 branches and thereafter with the permission of the Central Bank converted In to a full-fledged scheduled private commercial bank In May 1993 with paid up capital TX. 39. 00 core to serve the nation from a broader platform.During providing sincere personalized service to its customers in a technology-based environment. The Bank has set up a new standard in financing in the Industrial, Trade and Foreign Exchange business. Its various deposit and credit products have also attracted the clients-both corporate and indi viduals who feel comfort in doing business with the Bank. The initial authorized capital of the Bank was TX. 75. 00 core and, paid-up capital TX. 19. 50, core at the time of conversion, which is now raised, to TX. 9. 00 cores. The present authorized capital is TX. 250. 00 core and paid up capital is TX. 60. 78 core. The sponsors of the new bank consisted of 26 (Twenty six) Members, who comprised the iris Board of Directors. The share price of the bank is currently being quoted at both Dacha and Chitchatting Bourse at an average price of TX. 320/- against per value of TX. 100/-. NC Bank based upon its commendable business performance for the year ended 2004, has meanwhile declared stock dividend at the rate of 30%.The Bank which started with 16 branches in 1993, has at present 41 (forty one) branches and 03 (three) Booths located in prime commercial areas of Dacha, Chitchatting, Sylphs, Fine, Chula, Josser and Ranging District Headquarters, out of which as many as 17 seventeen) are A uthorized Dealer Branches, fully equipped for dealing in direct foreign exchange businesses. 1. 3 Scope of the Report This report has been prepared through extensive discussion with my colleagues and with the clients.While preparing this report, I had a great opportunity to have an in depth knowledge of all the banking activities practiced by the NC Bank limited. It also helped me to acquire a first-hand perspective of a leading private bank in Bangladesh. This report covers overall areas of UNCLE. It can be grouped into the allowing sections: Origin and historical background of UNCLE. Theoretical description about the products and services, general banking activities and departments of the bank.Analysis of the performance of UNCLE through some ratios. 1. 4 Objectives of the Report Primary Objectives The primary objectives of the report are to orient the real life nature of the bank and to measure the Job satisfaction of the staffs of the NC Bank Ltd, Mailbags branch, Dacha. Seconda ry Objectives To measure the level of Job satisfaction of employees with respect to the company. To understand the components that trigger Job satisfaction of the staffs.To know the reasons behind the Job dissatisfaction of the employees from the findings. To Judge the level of Job satisfaction of employees on various parameters: Working Conditions Rewards and other benefits Relationship with employees of company Job Security 1. 5 Methodology This report is made based on my theoretical and practical knowledge and as project report. National Credit Bank Limited is one of the well-known private commercial bank in Bangladesh. Its public reporting system is appreciable. Data are well managed.This arrangement is logical that helps easy application of analytical tool. Two sources are used to collecting data. These are: Primary Source Secondary Source Primary Source: Face to face conversation with the bank officers and staffs Study of different files of different section of the bank. Un-o fficial discussion with bank official. Secondary Sources: Annual report of NC Bank limited (2009-2013). Website. Literature summery. 1. 6 Limitations of the Study 1. Data Insufficiency 3. Lack of Updated Information.

Do Private Schools Need to be Accredited

Not all schools are created equal, and in fact, not all schools are recognized as accredited institutions. What does that mean? Just because a school claims membership in a state, regional or national association doesnt mean that it is actually accredited as a high school worthy of producing graduates who can earn a true high school diploma. What does this mean and how do you know? What is Accreditation? Accreditation for schools is a status granted by organizations which have been authorized by state and/or national authorities to do so. Accreditation is a highly prized designation which has to be earned by the private schools and maintained over the years. Why is it important? By making sure that the private school you are applying to is accredited, you are guaranteeing yourself that a school has met certain minimum standards during a thorough review by a body of its peers. This also means that the school provides transcripts that are acceptable for college admission processes. Gaining Maintaining the Approval: The Self Study Evaluation School Visit Approval is not granted just because a school applies for accreditation and pays a fee. There is a rigorous and comprehensive  process by which hundreds of private schools have proven that they are worthy of accreditation. Schools must engage, first, in a self-study procedure, which often takes approximately one year. The entire school community is often engaged in assessing different standards, including but not limited to, admission, development, communications, academics, athletics, student life, and, if a boarding school, residential life. The goal is to assess the schools strengths and areas in which it needs to improve. This massive study, which is often hundreds of pages long, with myriad documents attached for reference, is then passed along to a review committee. The committee is made up of individuals from peer schools, ranging from Heads of School, CFO/Business Managers, and Directors to Department Chairs, Teachers and Coaches. The committee will review the self-study, evaluate against a set of pre-determined metrics that a private school should align to, and begin to formulate questions. The committee will then schedule a multi-day visit to the school, during which they will conduct numerous meetings, observe school life, and communicate with individuals regarding the process. At the end of the visit, before the team departs, the chair of the committee will typically address the faculty and administration with their immediate findings. The committee will also form a report that more clearly illustrates its finding, including recommendations that the school must address prior to their check-in visit, usually within a few years of the initial visit, as well as longer-term goals that must be addressed before re-accreditation in 7-10 years. Schools Must Maintain Accreditation Schools are required to take this process seriously and must be realistic in their assessment of themselves. If a self-study is submitted for review and is purely glowing and has no room for improvement, the reviewing committee will likely dig deeper to learn more and uncover areas for improvement. Accreditation is not permanent. A school has to demonstrate during the regular review process that it has developed and grown, not just maintained the status quo. A private schools accreditation can be revoked if they are found to not be providing the adequate educational and/or residential experience for its students, or if they fail to meet the recommendations provided by the review committee during the visit.   While each regional accrediting associations may have slightly different standards, families can feel comfortable knowing that their school has been properly reviewed if they are accredited. The oldest of  the six regional accrediting associations,  New England Association of Schools and Colleges, or  NEASC,  was founded in 1885. It now claims approximately 2,000 schools and colleges in New England as accredited members. In addition, it has approximately 100 schools located overseas, which have met its strict criteria. The  Middle States Association of Colleges and Schools  lists similar standards for its member institutions. These are serious, exhaustive evaluations of schools, their programs and their facilities. The Obligations of Affiliation, for instance, of the North Central Association of Schools and Colleges specifically states that a member school must undergo review not later than five years after original accreditation was granted, and not later than ten years after each satisfactory review. As Selby Holmberg said in Education Week, As an observer and evaluator of a number of independent school accrediting programs, I have learned that they are interested above all in standards of educational excellence. Edited by  Stacy Jagodowski

Female Relationships in Shakespeares Taming of the Shrew...

Female Relationships in Shakespeares Taming of the Shrew and A Midsummer Nights Dream Often in literature, parallels are used to accentuate certain things. William Shakespeare utilizes this tool in both The Taming of the Shrew and A Midsummer Nights Dream. In both of these comedic plays, there is a set of women who are at odds with each other. These relationships can be compared and contrasted in different aspects. In Shakespeares, The Taming of the Shrew the relationship between the sisters Katherine and Bianca appears to be strained with rampant jealousy. Both daughters fight for the attentions of their father. In twisted parallel roles, they take turns being demure and hag-like. Father of the two, Baptista Minola, fusses†¦show more content†¦Petruccio sees dollar signs and rushes forth in grand dress and eloquent mannerisms to court the gracious Kate. When he first begins his ritual of winning the family and Katherine to his love, he is seeking his fortune in her dowry. The mention of her being at all undesirable does not put rocks in his path. He spea ks of One rich enough to be Petruccios wife, as wealth is burden of my wooing dance be she as foul as was Florentius love, as old as Sibyl, and as curst and shrewd as Socrates Xanthippe or a worse, she moves me not or not removes at least affections edge in me, were she as rough as are the swelling Adriatic Seas. (1.2.65-71) Petruccio comes calling for the older sister, and Bianca in turn sneaks about with Lucentio who is dressed in scholars clothing. They pretend to be working on Latin and fool her father with disguises and books while romancing the entire time. Katherine is honest in her words and deeds. She does not wish to be teased or tormented and flees from Petruccios twisted words. Kate and Bianca trade roles at this time and the dainty, controlled sister is Kate. The bolder, out-spokenShow MoreRelatedAnalysis : Shake And Stir Theatre Company1620 Words   |  7 Pagescompelling theatrical voice which aspires to render Shakespeare’s plays to appease modern audiences. However, William Shakespeare penned his last play 400 years ago; despite this, his plays and sonnets are as alive today as they were in the 16th and 17th Centuries. Shakespeare’s plays still appeal to modern society because of the universality of the dramatic themes- desire, domestic relationships, the complications of love and power struggles in relationships - humans still experience these emotions andRead MoreCommon Features of a Shakespeare Comedy1745 Words   |  7 Pagesare peppered with clever word play, metaphors and insults. 1. Love: The theme of love is prevalent in every Shakespeare comedy. Often, we are presented with sets of lovers who, through the course of the play, overcome the obstacles in their relationship and unite. Love in Shakespearean comedy is stronger than the inertia of custom, the power of evil, or the fortunes of chance and time. In all of these plays but one (Troilus and Cressida), the obstacles presented to love are triumphantly overcomeRead MoreA Midsummer Night’s Dream, by William Shakespeare1368 Words   |  6 PagesA Midsummer Night’s Dream A Midsummer Night’s Dream is an enchanting comedy that presents many dominant views widespread in the society of Shakespeare’s time. Ideas of love and romance are central to the play, and notions of gender and male-dominance prevalent at the time surface throughout the text. Modern audiences may find such notions confronting, whereas Jacobeans might find other elements of the play such as the rampant disorder, uncomfortable. Love is one of the central ideologies presentRead MoreShake And Stir By William Shakespeare1234 Words   |  5 PagesShake and Stir Responding Task Shake and Stir Theatre Company is a compelling theatrical voice which aspires to render Shakespeare’s plays to appease modern audiences. However, William Shakespeare penned his last play 400 years ago; despite this, his plays and sonnets are as alive today as they were in the 16th and 17th Centuries. Shakespeare’s plays still appeal to modern society because of the universality of the dramatic themes- love, deceit, political endorsement, honour, ambition and courage-Read MoreAs You Like It a Romantic Comedy1658 Words   |  7 Pageslovers must overcome obstacles and misunderstandings before being united in harmonious union. The ending frequently involves a parade of couples to the altar and a festive mood or actual celebration (expressed in dance, song, feast, etc.) A Midsummer Nights Dream has four such couples (not counting Pyramus and Thisbe!); As You Like It has four; Twelfth Night has three; etc. Frequently (but not always), it contains elements of the improbable, the fantastic, the supernatural, or the miraculous, e.g.Read MoreSocial Status in Shakespeares Plays2035 Words   |  9 PagesIn Shakespeares time, the English lived with a strong sense of social class -- of belonging to a particular group because of occupation, wealth, and ancestry. Elizabethan Society had a very strict social code at the time that Shakespeare was writing his plays. Social class could determine all sorts of things, from what a person could wear to where he could live to what jobs his children could get. Some families moved from one class to another, but most people were born into a particular class andRead More Social Status in Shakespeares Plays Essay examples1998 Words   |  8 Pages In Shakespeares time, the English lived with a strong sense of social class -- of belonging to a particular group because of occupation, wealth, and ancestry. Elizabethan Society had a very strict social code at t he time that Shakespeare was writing his plays. Social class could determine all sorts of things, from what a person could wear to where he could live to what jobs his children could get. Some families moved from one class to another, but most people were born into a particular class and

Raymond Carvers A Small Good Thing Essay example - 842 Words

Raymond Carvers A Small Good Thing Raymond Carvers A Small Good Thing, a short story that has to do with the lack of interaction and empathy between the baker, Ann and Howard, the finale where the baker is startled to find out about the childs death, asks for mercy and presents them warm cinnamon rolls telling them that Eating is a small, good thing in a time like this and they are comforted, reveals particular significance of the title in terms of the storys theme. Also, Raymond Carvers Cathedral, a story that starts with an ignorant and rude narrator whose wife has called a blind friend to spend the night at their home and according to Carver, A blind man in my house was not something I looked forward to,(38) has some†¦show more content†¦After the baker takes all the rage thrown on him by Ann, he in return begs for forgiveness and gives the parents what they were lacking, that is food. The baker does all this even though he is alone and virtually makes contact with anybody. In Raymonds Cathedral, certain similarities can be drawn from the thematic content that is revealed in both stories. In Cathedral, the theme is expansive, but the ones that are similar in both stories are communication, and empathy. The communication theme in this story is much more serious than the one in A Small Good Thing, the reason being that the narrator has less or no communication whatsoever with his wife. This is vividly shown in the story where the narrator says When the time rolled around, my wife went to the depot to pick him up. With nothing to do but wait, I was having a drink and watching TV.(41) This deficiency of intimacy, intercourse led the narrator to be ignorant but very thoughtful. However the narrators thoughtfulness did not lead him to understand that his lack of tolerance was much more serious than he knew it was. In A Small Good Thing, as mentioned earlier, after Howard returns home, the baker keeps on calling him and telling him about the cake, but Howard tells him I dont know anything about a cake, Jesus what are you talking about? Ann never tells Howard about the cake she ordered before Scotts accident. Here the lack of communication theme is less seriousShow MoreRelated An Analysis on the Similarities and Differences in Raymond Carversâ€Å"A Small Good Thing† and â€Å"The Bath†2727 Words   |  11 Pages In Raymond Carvers The Bath and rewritten version of the story entitled A Small, Good Thing, the author tells the same tale in different ways, and to different ends, creating variegated experiences for the reader. Both stories have the same central plot and a majority of details remain the same, but the effects that the stories have upon the reader is significantly different. The greatest character difference is found in the role of the Baker, and his interaction with the other charactersRead MoreThe Lives and Works of Raymond Carver1692 Words   |  7 Pagesstyle of writing, Raymond Carver has left a lasting and outstanding impact on the history of short stories. Even though Raymond Carver left a long impact, his life was of the opposite. Like Raymond Carver’s famous award winning stories, his life was short. Raymond Carver was born on May 25th, 1938 in Clatskanie, Oregon, a mill town on the Columbia River. Carver grew up in Yakima, Washington. Carver had three members to his small family, his mother, his father, and brother. Carver’s only had one siblingRead MoreAnalysis Of Raymond Carver Cathedral1260 Words   |  6 PagesRaymond Carver is often known for his writing style known as minimalism, a style that often uses short phrases or sentences that convey a great amount of meaning. Carver’s â€Å"Cathedral† is full of minimalism, whether it be short and repetitive dialogue or brief thoughts that go through the n arrators mind. These intentionally precise sentences are full of meaning, whether it be the importance of communication, or the lack of, the underlying tones of death and jealously, or even the psychological connectionRead More Themes in Raymond Carvers Literature Essay743 Words   |  3 PagesThemes in Raymond Carvers Literature In Short Cuts, by Raymond Carver, characters experience trials and problems in their lives, whether extreme such as in A Small, Good Thing and Lemonade or nominal such as in Vitamins. They all seem to depict these struggles as uphill battles which the characters cannot and mostly do not overcome. The characters throughout Carvers Short Cuts struggle through their lives in private desperation, often to ultimately realize that they are bound toRead MoreAnalysis Of Raymond Carver s The Cathedral 863 Words   |  4 Pages One of the Raymond Carver story where we can find a lot of religion symbols; it is â€Å"Cathedral.† The story develops an ironic situation in which a blind man teaches a sighted man to truly â€Å"see† for the first time. Near the end of the story, Carver has these two characters work together on a drawing of a cathedral, which serves as the symbolic heart of the story. The cathedral represents true sight, the ability to see beyond the surface to the true meaning that lies within. The narrator’s drawingRead MoreMinimalism by Raymond Carver Essay3013 Words   |  13 PagesLiterary Criticism Minimalism by Raymond Carver English 210 P. Fishman Research Paper Literary Criticism on Minimalism by Raymond Carver Raymond Carver was a master of the short story during the mid nineteenth century due to his unique minimalistic style. Carver has his own artistic signature when it comes to writing, he tells his stories usingRead MoreThemes Of A Small, Good Thing Essay968 Words   |  4 PagesThemes in ‘A Small, Good Thing’ Life consists of persistence and lethargy; patience and tragedy; felicity and suffering; experiences and failures; ups and downs; and accepting the good with the bad and the bad along with the good. These details create ‘slices of life’ moments in our lives. As we read Raymond Carver’s short stories, we see these beautiful moments come to pass. One of the short stories that presented this was ‘A Small, Good Thing’, where Carver demonstrates occurring themes of lonelinessRead MoreAnalysis Of Raymond Carver s Cathedral 1340 Words   |  6 PagesRaymond Carver’s characters were considered to be very much like him: â€Å"’on the edge: of poverty, alcoholic self-destruction, loneliness† (Mays 32). His short story â€Å"Cathedral† is about a young couple, who have a visitor coming to stay with them. This visitor, Robert, is the wife’s friend, and he is blind. The narrator, the husband, has never met someone who is blind , was bothered by that. To him, being blind meant constantly needing help from others. His depiction of blindness was what he has seenRead MoreA Sacred Place1124 Words   |  5 PagesA Sacred Place A sanctuary is a sacred place where a person can feel safe and find peace within oneself. It is the theme of sanctuary that relates Irene Zabytko’s â€Å"Home Soil†, Raymond Carver’s â€Å"A Small, Good Thing† and Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper†, to one another. In Irene Zabytko’s â€Å"Home Soil†, the narrator tato talks about the harsh experiences he had in his past. He talks about how he was forced by the German’s to go out and herd up the crowds in the streets, â€Å"Read MoreAnalysis Of Raymond Carver s Cathedral1696 Words   |  7 PagesIntroduction: Everyone has ghosts in their closets; something they are running from, or trying to bury alive. Cathedral, written by Raymond Carver, takes place in the early 1980’s. Originally published in The Atlantic Monthly in 1981. Carver slightly revised the story and re-released it in 1983. At a time when the blue collar working class lived paycheck to paycheck, working hard for newfound luxuries such as color television, this short story is humorous and eye-opening for the reader. For adults

Architectural Work Place Designs and Work Behaviors for Apple

Question: Discuss about theArchitectural Work Place Designs and Work Behaviors for Apple. Answer: Introduction In recent years the area of architectural design and use of technology is influencing work designs and employee behaviors. Buildings are constructed in a way that it pushes employees to work towards new limits. Example of such buildings is that of Apple Park, a campus that houses 12000 staff with a vast circular building surrounded with a park, and Nvidia a two storey building. Apple Park is located in Cupertino with a type of Silicon Valleys campuses which makes it to be an emblem of the latest US technology industry craze. Nvidia a chipmaker on the other hand has a two storey office with spaces in its heart that do not allow collisions and interactions of the users (Ording Louch 2017, p.45). Nvidia design represents a Utopia of a wide flat across campuses instead of making users split across vertical floors. Every employee in Apple and Nvidia have own work stations (hot desks) which allows them to gather and huddle when working for a project. The use of hot desks is more cost effe ctive and more flexible. Motivation behind use of utopia flat design campuses and hot desks is on revenue generation originating from employees working collaboratively (Myerson, Bichard 2016, p.24). Several studies findings have justified the use of hot desks as appropriate for working stations. A research conducted by Leesman a workplace research group established that 70% of employees in activity-based workplaces like to huddle in a single desk. That contrasts with the aim of using activity-based work place which was designed for them to move from a zone to another during a working day. Gensler, the architectural firm for Nvidia new building justified in their finding that employees require work stations with less privacy, more collaborations and limited space for working. That is provided by the use of hot desks which is more relevant to what the employees need. The drawback of using hot desks is that it may not be suitable for certain professional works requiring individual efforts instead of collaborations (Ording Louch 2017, p.45). Other jobs require individuals to focus towards work and any migration or open spaces would cause distractions. Changes in technology continue to erode work patterns and it is then appropriate if only they do not re-engineer the behavior of the users. Research questions How does architectural technology craze contribute to redesign of work spaces? What are the factors contributing to the recent architectural technology craze in work spaces? Which office space design configuration is most appropriate for employee working behaviors? What are the challenges facing architectural technology in redesigning work spaces? Literature review Literature review of the article is based on the research questions and will be derived from empirical facts from secondary sources of data. Architectural technologies craze and redesign of work spaces There is emerging craze in architectural technologies for work related spaces. Designers and architects are now tasked to redesign work spaces that innovative. They are focused on achieving goals for creating new working spaces that revolve building of communities, encourage work encounters, and could enhance collaborations. The building sector in US and across the world is developing in a rapid speed there is need to adhere to strict building and construction codes. Differential building of co-working spaces as emerged as one of the fast growing areas in the building sector. Architectures and designers are competing to provide the best office structures (Myerson, Bichard 2016, p.24) Innovation spaces in architectural designs are signs of demographic, economic and cultural forces influencing office structures developments. The dynamic changes in innovation are transforming office structures into flexible locales, open enough to host different professionals and disciplines. Changes in demographics in the work place are the leading cause of changes in office structures designs. Designers are tasked with innovative ways to ensure different workers needs are met for the benefit of the institution (Chappell Dunn 2015, p.45). Factors contributing to the recent architectural technology craze in work spaces The architectural work spaces have changed over the last 10 years due to different reasons. The first reason comes from convergent sharing of ideas and opinions from different sectorial areas. Different disciplines and professionals are currently contributing to the latest architectural building designs. Committees are formed from different sectors among them architecture personnel to develop suitable work spaces for their clients. Today, external sources for example the RD laboratories are producing commercialized architectural designs which they sell to different clients. The second factor is that now days architects and designers are competing to deliver competitive and breathtaking designs for their clients. Innovative use of technology currently contributes to 80% of the emerging trends in architectural technology craze in developing work spaces (Latham 2016, p.45) The third factor emerges from those using the work space democratically contributing significantly to current design. Architectural designs are distancing from dictation from architects and leaders of the organization (Giachetti 2016, p.23). The users are given opportunity to state the kind of design they expect to have for their work spaces. It has changed how employees are empowered and elevated to define the nature of work space that supports their ambitions and needs (Lifschutz 2017, p.34). The current architectural designs have become a cutting edge in integrating employee and organizational cultures, ambitions in supporting work space designs that are mutually suitable. Architectural work space configurations and employee working behaviors Private offices are examples of office space designs that architectures design for office use. Private office workplaces offer the largest amount of security of all office conditions. Private offices workplaces likewise furnish representatives with spots to privately hold meetings and have their own particular conferences with colleagues. In many work environments, private office workplaces exist however restricted to abnormal state administrations. It is very costly to have a private office spaces for each worker (Deasy, Newell, Mware 2015, p.45). In any case, offering private office workspaces for representatives to share can go far in consuming resources. As per The Washington Post, around 70 percent of U.S. workplaces take after the open office organize with no or little segments. The beginning of this office space designs absolutely originated from the technology organizations in Silicon Valley, which gloat that open office designs offer unparalleled connection and straightforwardness (Sailer, Pomeroy Haslem 2015, p.253). What started on the West Coast spread the nation over and into organizations in all businesses. While these office floor designs help expand organization space at bring down costs, they can contribute significantly to profitability. The cubicles are example of office space designs configurations where smaller partitions are created to lessen the open spaces created in an open layout office. It is a cost effective method of creating offices and architecturally they were developed from open office plan layouts. They possess numerous drawbacks; employees under the cubicles noise is still a concern, visual distractions is another problem, and another problem is normal movement can be a major disruptions (Hatch 2017, p.132). Certain cubicles are made more attractive by designing meeting points for the employees to breakdown the monotony of open cubicles. Co-working space is a type office space designs configurations applied by architectures. The designs bring diverse groups of workers, professionals in a shared environment. A study by Harvard review shows that employees in co-working spaces are successful than those found in regular offices. The co-working spaces are available to employees at all times (Ching, Binggeli 2018 p.45). They contain numerous working spaces that employees can share tables, resources and share ideas effectively. Challenges facing architectural technology in redesigning work spaces The changing social behaviors and organizational intentions has become a challenge that is contributing to how work space is designed. Architects and designs are largely affected because they need to follow social patterns which are dynamic. Balancing between innovation and design flexibility is another challenge for architects and designers. Organizations are focused on developing work spaces that are flexible to the current and future needs which is challenging. Flexibility requires thinking through all aspects of design, available resources, technology used, current and future needs. The demand for flexibility has made architectural technology in development of work spaces a complex endeavor (Wyoma VanDuinkerken Karen MacDonald 2013, p.248). The changing work pattern and policies for organizations is another challenge to architects and designers. The rate in which changes are done in organization and global changes makes organizations to review their designs for work spaces. A number of architects are complaining over the highly curtailed life of architectural technology designs for work stations. Another challenge is that in collaborative architectural technology designs for work spaces require sectors to communicate effectively on tacit information (Duffy, Cave Worthington 2016, p.45). But the information is found to be undocumented, unstructured, and more experiential that require rich communication techniques. The state and government policies that change town mapping and designs contribute to reshuffling of work space, changing of designs and arrangement of work spaces becomes an occasional challenge for architectural technology designers. Reference lists Chapell, D., Dunn, M., 2015. The design and architect in practice. John Wiley Sons. Ching, F., and Binggeli, C., (2018). Interior and exterior design illustrated. 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Data-driven design data on human behavior and spatial configuration informing the better workplace design.Corporate Real Estate Journal,4(3), pp.249-262. Wyoma VanDuinkerken and Karen MacDonald., 2013. Challenges facing redesigning staff work space. A volumeinChandos Information Professional Series, Vol.3 (5), pages 147162.