5 Ways to Spoil Your Christmas Break

Winter break has finally begun! What an amazing time for college and university students, who are tired of all those finals, tests, essays and sleepless nights. It is time to let the problems flow away and get over all the winder troubles related to the academic process. But unfortunately, being hungry for sleep, a bunch of free time as well as an ability to do whatever they like. And this is how the Christmas break usually gets spoilt. Here’s a list of the things you shouldn’t do during the winter break. Doing nothing all day long Without a doubt, you are pretty overwhelmed by the time you have at your disposal when the time for the Christmas break comes. Finally you have an opportunity to watch all the movies you’ve been so attracted to during the college year, to hang out with your best friends as long as you can, to stay awake till the dawn just surfing on the web or texting your pal from the other part of the globe on the Facebook. But the thing is that time flies when you’re having fun! And too damn fast you realize you have spoilt such a precious time of the year. Diving into the work up to your neck So, you’ve decided to get the very first professional experience during the winter break? Well, good for you! The job will give you an opportunity to develop your skills, to master the new ones as well as to properly manage your time and get a sense of responsibility. But the only mistake students tend to make is diving too deep into the process. In other words, they slowly turn into the workaholics! Make sure to have a proper balance or work and rest, this is important. Saying â€Å"yes† to others and â€Å"no† to yourself Having a Christmas break means having a lot of free time. Knowing this makes a lot of people approach you with a great variety of demands and requests. It is good to help the others in the times of need, but make sure that saying â€Å"yes† to the other person does not get in the way with your own plans and desires. Helping your cousin to do the Christmas decoration, babysitting your little niece, helping your neighbor to grasp the sociology classes and so on – these and many other requests may come from many sides. But you’re a human being and you’re in need of rest as well as some work for your own purposes. Don’t try to be good for everyone for it is impossible. Not moving forward The whole semester is over now. And at some point you have realized that the course you’d chosen does not actually reflect your desires and interests. This is the moment when you have to follow a simple rule – â€Å"do more of what makes you happy†! And Christmas break is the most suitable time, when you can relax and think about what you really want. If you fail to do that, it means you will have to spend one more semester studying the materials you’re not keen on. Overeating Your grandmother’s apple pie, your mom’s shepherd’s pie and a bunch of cookies, salads and sweets – it’s Christmas time and the era of family dinners. When the winter break over, you discover that your favourite jeans became somehow tighter†¦Your weight goes +5 kilos and your day is simply ruined. Do not overeat! Make sure to try all the delicious dishes on the festive table but make sure not to stuff yourself as a Christmas turkey!

Paper Exam 2 History Ib - 9416 Words

N11/3/HISTX/BP2/ENG/TZ0/XX/M MARKSCHEME November 2011 HISTORY ROUTE 2 Higher Level and Standard Level Paper 2 27 pages –2– N11/3/HISTX/BP2/ENG/TZ0/XX/M This markscheme is confidential and for the exclusive use of examiners in this examination session. It is the property of the International Baccalaureate and must not be reproduced or distributed to any other person without the authorization of IB Cardiff. –3– N11/3/HISTX/BP2/ENG/TZ0/XX/M Paper 2 markbands: The following bands provide a prà ©cis of the full markbands for paper 2 published in the History guide (2008) on pages 71–74. They are intended to assist marking but must be used in conjunction with the full markbands found in the guide. For the attention of all examiners: if†¦show more content†¦Naval power can be taken to mean both surface craft (for military, but also accept merchant navy role) and the use of submarine warfare. The use of aircraft carriers can be used for either naval or sea power purposes. The contribution of air and naval power differs according to the war chosen – though there were often similarities in the use, for example, of naval power as an instrument of enforcing blockade as part of a war of attrition. This was certainly so in both world wars. Air power was greater in impact in the second of the world wars in terms of not only the type of military capacity which ex isted but also the way in which such capacity was used – for example in saturation bombing of civilian/economic targets. Such techniques were later used in other wars of the twentieth century. Whichever wars are chosen (air/naval power) there needs to be specific knowledge exhibited of the nature and impact of the technology. â€Å"Assess† does invite consideration of other factors, but is not simply an invitation to write about other factors to the exclusion of those specifically mentioned in the task. Mention could be made of the overextension of one particular side in the chosen conflict, diplomatic/military errors made, the economic capacities/advantages of the sides in what became wars of attrition, superior weapons/technological development; the use of guerrilla or â€Å"People’s war† tactics; the collapse of morale of one side etc. If onlyShow MoreRelatedGraduation Speech On Attending College And Playing Collegiate Sports1503 Words   |  7 Pages 77-80% = C+ 77-73% = C 73-70% = C- 70-67% = D+ 67-63% = D 63-60% = D- Below 60% = F. The way these grades are weighted are: Homework 10% Projects 15% Quizzes 15% Exams 40% Final Exam 20%. As far as the attendance policy goes, you are not allowed more than 6 absences and /or missing assignments and the workload is about the same as an IB math class at Columbia River High School, which means that there is homework every night and though the work at times can be difficult there are â€Å"drop-in labs† whichRead MoreEssay on Breast Cancer- Awareness in Females1595 Words   |  7 Pagesis the most prevalent form of cancer found in women today; without the proper knowledge, prevention, and treatment of the disease, it will continue to affect women and few men in the community. The research paper will be based on three key points of interest; (1) Understanding breast cancer; (2) Staging and proper diagnosis of breast cancer; (3) Medical advances in preventions and cures. 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Computation Of Net Capital Loss For Year †Myassignmenthelp.Com

Question: Discuss About The Computation Of Net Capital Loss For Year? Answer: Introducation Since the past one year, Eric had taken various attempts to procure some assets and based on the question, it can be assumed that he has held these assets for less than one year. As per Kenny et. al (2017) taxability of capital gain arises when the selling price of an asset exceeds its cost base. The indexation benefit will not accrue to Eric, as the assets are not held for more than a year. The classification of the assets procured by Eric must be done based on their respective heads: Assets intended for personal use A person for their own enjoyment or use buys these assets but it does not include collectibles. Besides, when these assets are sold to another person, taxability of capital gain does not incur when the procurement cost of such assets is less than or equal to $10000. Based on the question, the following personal assets have been acquired by Eric (Kenny et. al, 2017). The first asset is a home sound system with an acquisition cost of $12000 and the second asset is the shares of a listed company with an acquisition cost of $5000. Collectibles A person purchases these assets for enjoyment or personal efficacies and taxability of capital gain does not accrue if the procurement cost is less than or equal to $500. Further, based on the given information, the following collectibles have been acquired by Eric. The first asset is painting with an acquisition cost of $9000, the second asset is an antique chair with an acquisition cost of $3000, and the last asset is an antique vase with an acquisition cost of $2000 respectively (Renton, 2005). Considering the above scenario, the following formula can be utilized for the computation of capital gain for assets held for less than a year. Capital Proceeds of the above assets (Amounts in dollars) Particulars Cost Base of Assets Capital Proceeds of Assets Net Capital Gain/ (Net Capital Loss) Home Sound System 12,000 11000 (1000) Loss Shares in listed company 5,000 20000 15000 Gain Painting 9,000 1000 (8000) Loss Antique Chair 3,000 1000 (2000) Loss Antique Vase 2,000 3000 1000 Gain Net Capital Gain/Loss 5000 Gain Important notes: All assets intended for personal use are acquired for more than $10000 and therefore, taxability of capital gain is applicable. All collectibles are acquired for more than $500 and therefore, taxability of capital gain is applicable. Capital losses for the entire year have been set-off with capital gain to ascertain the net gain or loss Brians employer has offered him a three-year loan with a special one percent rate of interest that must be repaid to him in monthly installments. Such loan of $1 million comes under the purview of loan fringe benefits that are offered by an employer to their employees with an interest rate lesser than the prevailing market rate of interest on the loan. Furthermore, in order to compute the taxability of such benefit, such prevailing statutory interest rate must also be taken into account. Based on the given question, the statutory interest rate will be 5.65% because the loan was offered on April 1, 2016. In this step, such loan fringe benefit must be computed after discarding the deductible rule and for such purpose; the interest on the loan based on the actual rate of interest must be subtracted from interest on the loan based on the statutory rate of interest. Therefore, interest based on statutory interest= $1000000 * 5.65% = $56,500 Similarly, interest based on actual interest= $1000000 * 1% = $10000 The taxable value shall be the difference betwixt both that is $56,500 - $10,000 = $46,500 Second step: Brian must compute the interest based on statutory interest rate after assuming that such amount is the real amount payable. Therefore, interest based on such rate = $1000000 * 5.65% = $56,500 Third step: Since forty percent of the loan has been utilized for meeting future obligations, Brian must compute his tax-deductible interest expense (hypothetical) as $56,500 * 40% = $22,600 Fourth step: Since forty percent of the loan has been utilized for meeting future obligations, Brian must compute his tax-deductible interest expense (real figure) as $10000 * 40% = $4,000 After all the above steps, the actual amount must be subtracted from the hypothetical figure to arrive at a conclusion. Hence, $22,600 - $4,000 = $18,600 The final amount must be computed by subtracting the amount determined in the fifth step from that of the amount in the first step. Therefore, $46,500 - $18,600 = $27,900 Nevertheless, if such interest had been payable at the termination of the loan instead of usual monthly repayments, then the deemed period of such loan would be assumed from the time when such interest will become payable or is paid respectively (Sadiq et. al,, 2014). Besides, if there is no obligation on the part of Brian to repay the interests, then the computation must be done in the same way but by considering the actual interest rate to be zero. Both Jack and Jill agreed to borrow some money in order to rent a property wherein Jack also agreed to only 10% of the profits in contrast to 90% of the same to his wife Jill. Besides, Jack also agreed to bear the entire loss and Jill was freed of such burden. Therefore, the loss of $1000 that incurred in the last year must be borne by Jack himself and Jill has no other obligation in respect of the same. Besides, such loss can be set off with other incomes of Jack so that he can arrive at a net income or loss for the year. In addition, Jack also has a right to carry forward these losses for subsequent years. In the event of a decision to sell the property, either gain or loss can arrive for Jack and Jill. If there is a loss, the entire amount must be borne by Jack and he has full right to carry forward the same in subsequent years or utilize the same in the current year to ascertain his net income or loss (Saunders, 2015). On the other hand, if there is a gain, the amount must be apportioned betwixt Jack and Jill in the ratio of 10:90, and Jack has complete right to set off such loss of $1000 that may arise from the gain after selling the property. On a whole, the conclusion is that Jack is able to set off the losses of last year in the present year if there is some income arriving from the sale of the property (Kobestky, 2005). Besides, if Jack does not have any gain in the current year, such loss must be borne by him and Jill is free of such responsibility. Therefore, the tax treatment cannot affect Jill in any circumstances whereas Jack is under an obligation to bear such losses in his books. It can be witnessed from the case of IRC v Duke of Westminster [1936] AC 1 that every individual has full right to make use of legal means and strategies in a way that can assist them in decreasing their total income at the end of the year. This means that if an individual succeeds in doing so, the Commissioners of Inland Revenue are under no authority to question the same and exert pressure upon the person to enhance his payable tax (Kenny, 2016). On a whole, such rule can be allowed only when the individual utilizes fair means to decrease his total income at the year-end, thereby decrease his total tax payable to the authority. This clearly signifies that the case accommodates the following principles: Every individual has complete right to make use of strategic measures in order to manage their accounts in a way that can assist them in decreasing their total income (Kenny, 2016). If no immoral or unethical procedures are adopted, then no further taxes shall be implemented upon that individual. Besides, if legal means are adopted for decreasing the total tax payable to the authority, then no one can question the validity of the same and force the person to pay an increased amount of tax. The previously mentioned rule was valid somehow until the appearance of new case laws in the current scenario. As a result, the ideology of observing accounts has become different from what was before. The significance of the rule in the current situation can be stated in the following manner (Latimer, 2012): The given rule holds true even in the present environment because it prevents organizations to influence their accounts in a way that can grant additional advantage to them. Besides, the rule also offers a legal right to operate the business affairs in a genuine way. For example, if a business enterprise is encountering immense losses in a year that restricts it to address its obligations; such business can alter its balance sheet amounts and write off their fixed assets to their respective carrying values (Greene, 2013). Further, if the businesses do not pursue properly authenticated documents to justify the transaction, they can still do so. However, if unethical means are adopted by the businesses to alter their accounts, then the rule prevents them from doing so. On a whole, any transaction that assists a business in operating effectively is valid in the eyes of law and must not be questioned upon by any authority. There are various big pine trees in a piece of land that is owned by Bill and he intends to use the same for grazing sheep. However, for complying with such desire, the clearance of such trees is vital. Therefore, he hires a logging company who shall offer him $1000 for every 100 meters of timber. The main question behind such ideology is that whether the tax is applicable on Bill for the amount obtained by the logging company. Besides, since the given question does not clarify the fact what is the exact amount of receipts obtained after clearing such trees, it can be considered a revenue receipt in the hands of Bill (Woellner et. al, 2017). This means that capital gain tax does not accrue upon Bill in this regard. If Bill attains a lump sum amount of $50000 for allowing the logging company to remove the timber from his land, the same amount must be regarded as a capital receipt in the hands of Bill. The reason behind this can be attributed to the fact that this payment is lump sum in nature and there is no recurring receipt. Further, this transaction also occurs because of the offering of the right to a party to remove the trees from the land. Therefore, on a whole, since it is a case of lump sum receipt, the same must be considered a capital receipt and hence, taxable under capital gain in the hands of Bill (Barcokzy, 2010). In both the above scenarios, Bill is attaining the money. In the first given case, the receipt in the hands of Bill is recurring and small in nature while in the second case, the receipt in the hands of Bill is not recurring in nature and there is an offering of the right to the party to comply with the requirement of clearing the trees. Moreover, the same receipt is a bigger one and is also a one-time receipt because once the trees are terminated from the land; it will consume some amount of time to grow once again. Therefore, as Bill in the second case is receiving enormous amount after giving a right to the opposite party, this transaction can be considered as selling an asset to a company for a lump sum consideration. Besides, in taxation law, when one party sells an asset to another party for a consideration, the same shall be considered a capital receipt and taxable in his hands (Fullerton et.al, 2017). In contrast to this, since the first case does not attract any capital gain tax, it must be treated under normal tax rates and not capital gains. References Barcokzy, S 2010, Australian Tax Casebook, CCH Australia Ltd Fullerton, I.G, Deutsch, R, Friezer, M.L, Hanley,P Snape, T 2017, The Australian Tax Handbook Tax Return Edition 2017, Thomson Reuters: Australia Greene, B 2013, Course Notes: Tort Law, Oxon: Routledge. Kenny, B. V 2016, Australian Tax 2016, Thomson Reuters (Professional) Australia Limited Kenny, P, Blissenden, M, Villios, S 2017, Australian Tax 2017, Thomson Reuters: Australia Kobestky, M 2005, Income Tax: Text, Materials and Essential Cases, Sydney: The Federation Press Latimer, P 2012, Australian Business Law 2012, 31st ed. Sydney, NSW: CCH Australia Limited. Renton N.E 2005, Income Tax and Investment, 2nd edition, Sydney Sadiq, K, Coleman, C, Hanegbi, R., Jogarajan,S, Krever, R.,Obst, W., Ting, A 2014, Principles of Taxation Law, Sydney. Saunders, C 2015, The Australian Constitution, Carlton: Constitutional Centenary Foundation Woellner,R, Barkoczy,S, Murphy,S, Evans, C Pinto, D 2017, Australian taxation law 2017, Oxford University Press Australia

Swot anaysis for wallingford rugby club free essay sample

The analyses has come from the collection of primary research data collected by researchers from Group B, Team Wallingford, it was conducted through a semi structured interview with Club secretary the secretary to the Wallingford Rugby Football Club. Using qualitative research methods from a structured designed questionnaire that was designed by Club secretary and additional questions that were designed and structured by Group B, Team Wallingford, a team of student researchers from Oxford Brookes University with the objective to obtain data which could be used to better the future of the Wallingford RFC as part of the preplanning phase for the 2015 Rugby World Cup to be held in England. In addition other quantitative methods from structured questionnaires surveys, designed by other members of the research group were used. Further to these methods existing literature from some secondary research sources was also used i. e. club websites etc. From this data I have managed to put together this SWOT analyses. We will write a custom essay sample on Swot anaysis for wallingford rugby club or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My evaluation findings and conclusion will be made in the following report. Strengths History Wallingford RFC is a well-established club founded in 1967, thus being a recognized name brand in itself attracting players on its reputation. â€Å"WRC is the best rugby club in the 10-15 mile radius of Oxford† according to Club secretary (Ref, A1), indicating the strength of the club brand identifies what lengths players will travel to play for the club i. e. travel 20 minutes to play rather than go to a club closer to them identified in appendix 1 (Ref, C1). Q1 appendix 2 (Ref, H1) identifies the strength of loyalty toward the club by the length of time spent as a club member and as part of the community. Do it for the club† is the motto of WRC. Through increased memberships and thereafter the income from their revenues the higher the membership the more financial stability holding for the club (Ref, L1). Tag Rugby The emerging variations of rugby played by business men i. e. ‘Tag Rugby’ (Ref, A1). Differing from the full contact game, it is increasing future memberships which benefits the club through the business contact it brings for possible future sponsorships and increased funding, plus the additional revenue raised for the use of facilities (Ref, E1). International Tour Established international Tour events for all teams, gives players additional benefits for playing for the club by extending the club season with additional games aimed at players whom love playing all year round and enjoy the rugby social scene (Ref, A1). Additional benefits Players and member’s additional benefits (Ref, N1) offer health care and fitness advice, through the clubs physiotherapist who treats members free of charge and gives nutritionist advice to those who require help i. e. diet plans for those who are trying to lose weight (Ref, A1) which could be the main reason why they play rugby. Club events Established club events i. e. ‘Rugfest’ music festival, is an annual event enjoyed and supported by members and their friends, family and community catchment area (Ref, N1). The event is a major financial provider for the club, with an attendance of over 5000 people (Ref, A1). Therefore raising interest through flyers and poster (Ref, O1) in association of the club and the game of rugby as well as the increasing the brand and club awareness of Wallingford RFC, as well as increasing the brand and club value. The benefits created by this annual occurrence give an assurance of revenue and stability towards the clubs income (Ref, E1). By increasing the reach of awareness through various media used to promote the events or festival it also increases brand awareness and brand value for the club brand thus a desired team to play for and thereafter increasing memberships and revenue (Ref, E1). New technology Social media and technology developments of digital marketing allow the club to extend the reach of the club brand (Ref, E1), allowing better communication among players and coaches as well as to the fans, supporters and spectators with real time information and up to date details of what’s happening at the club, allowing its followers to engage and participate with user generated content (Smith and Zook, 2011) thus feeling a part of the club (Ref, A1). Sponsorship Through sponsorship the club can buy sports equipment needed for teams i. e. rugby balls and kits etc. Sponsorship funding financially (Ref, E1) helps support the club through donations from selected reputable companies (Ref, K1/J1) from within the local community who are willing to shows their strength of support for the club e. g. in particular the main sponsor ‘Rowse’ who is also the main employer in the community which has many employee connection to the club (Ref, A1) . From investing and sharing their good names through a 2 way identification transfer of image increasing brand value and raising the level of the brand dynamic of all parties. This has a positive economic factor by saving the cost of advertising to the club as this would be paid for by the sponsors (Ref, E1), however through media exposure of the club the sponsors would also gain the same benefits. And thus increase its brand awareness in the market place adding brand value to all (Meenaghan and Shipley, 1999). Weaknesses Facilities- Although there are many strengths within the club, there is however a lack of funding for Wallingford RFC’s ‘Sports Park’ facilities which is noted for improving of the poor state of repairs in appendix 3 (Ref, C1). The changing rooms as well as social and catering areas for hospitality are terrible as there is know where to enjoy the game atmosphere. According to Club secretary (Ref, A1) â€Å"They need 2. 5 million spent on a refurbishment† (Ref, A1). These conditions can have an adverse effect to all visiting teams, spectators and home supporters by discouraging customers and decreasing spending in the bar therefore reducing revenue to the clubhouse (Ref, E1). Teams and their supporters would rather go elsewhere. Thus this has created an opportunity for the Old post office to issuing vouchers to winning teams to eat at their restaurant and a loss to the Sports Park. Funding Wallingford RFC is a non-professional team and do not charge admission such as professional football teams therefore no gate revenues is accrued to fund the cost of the refurbishment works needed for the Sports Park facilities (Ref, A1) due to the lack of funds (Ref, E1). Volunteers According to Club secretary (Ref, A1) volunteers are decreasing every year, this due to the participation of time incurred through the socio cultural differences of involvement of the many tasks needed at the club i. e. coaching of junior teams (Ref, E1). which can be very demanding on one’s time and availability. Contributing factors could be the increase in working hours (Ref, A1) in the working man’s week (Ref, E1). However this increases pressure on those who remain to attend the tasks required leaving them feeling more disgruntled by the efforts they are put through. Therefore decreasing morale amongst those who volunteer and therefore increasing the risk of others leaving the club (Ref, A1). Volunteer Coaching Although there is a supported fan base from which to gather volunteers from, their coaching capabilities are of a poorer standard and not adequate enough for top league coaching standards and socio cultural difference (Ref, E1). Many coaches have come from the junior leagues following their children through various stages, however due to the myopia of parents or ex-players following coaching cohesion with their child’s rugby evolution (Ref, A1). What coaching techniques learnt from of a particular age group is never passed on to the following generations and do not look at the bigger picture of the clubs growth through various levels and different standards. Parents therefore preferring to go into an older aged group with their child and having a lesser knowledge of the newer older age group therefore has a disadvantage of the events of the coming seasons. Time spent on coaching is time consuming and due to the average time spent in the working week there is little time left over to coach, this identifies that the quality of experienced coaching techniques cannot simply be passed on to team players otherwise this will lose the beneficial experience and improvement players require, therefore inadequate coaching lowers morale and self-esteem and prompts players to go to other clubs, thus the club retention of that player is lost (Ref, A1). Communications Poor communication will lead to a diversity of the club, thereafter it will lose the dynamics and unity of its members and thus the loss of the combined and increased revenue. Club secretary said (Ref, A1) â€Å"It was a struggle to get mini and juniors to come and support senior teams play. They were trying to work on a more union approach. More unity amongst the groups would be important†. Through good communication a stronger financial team will have the means to take opportunities when they arise (Ref, A1) i. e. this could be done through the use of social media platform technology, such as Facebook which some already use as identified in appendix 4, would give all involved, access to a communication system that would help and inform all concerned, therefore eliminating a communication problem (Ref,E1). Opportunities Emerging associated sports The emerging technical developments (Ref,E1) of the increased awareness of Tag rugby teams (Ref, A1), indicates future interest if supported could see the emergence of new leagues appearing throughout rugby clubs. This identifies the possibility to combine with other clubs and the opportunity to create an affiliated body, with championships tournaments and cups etc. This new team sport could diverse from the common and more traditional game of rugby, however this could prove fruitful and gain an increase in club memberships and revenue (Ref, E1). What is more, through the new business members there could be possibilities to build new relationships with sponsors through the player’s networks. Additionally there is the possibility that players could develop skills and confidence to be enticed into the full contact game experience for the club (Ref, E1). Coaching courses – the sports council invests funding in sports based developments to increase the sports community structure within the UK. This is done at every level throughout the year on hundreds of various different projects. Through the involvement of the RFU and a government backed support the incentive to possibly train players who have an interest in sport to become coaches, fitness instructors or referees as indicated in appendix 5 (Ref, C1). This would benefit the club through numerous ways by increasing volunteers and support of socio cultural benefits which would help the club (Ref, E1) by taking pressure of those existing overworked volunteers (Ref, A1), also through the skills of fitness and knowledge acquired it could be possible to set up a personal training structure for members and the public thus creating another revenue for the club (Ref, E1). Music event growth – ‘Rugfest’ (Ref, A1) attendance could increase capacity though professional marketing on a year on year increase through further research of its consumers’ needs and wants. From obtaining consumer data marketers could analyse and evaluate what the festival consumer required. Thereby by targeting selected consumers through strategically planned marketing promotions they would have a better chance to satisfying them and retaining their loyalty thus increasing the brand value and increase brand awareness. This would also have socio cultural effect on the town of Wallingford, as this would attract and increase the festival audiences generating an influx of visitors to the town (Ref, E1). This would benefit the clubs economics (Ref, E1) and the sport financially from their annual return visits to the festival Town. Through increased popularity of the brand awareness will be gain increasing the strength of the brand value and higher caliber of visitors consumers of the festival by attracting possible influencers i. e. celebrities, key RFU league players. That will help endorse the club and its brand, thus raising the brand awareness and brand value of the club by attracting a broader scope of players from which to draw from. Thus being the preferred team to play for increasing membership’s and revenue. However there may be barriers of legalities and licenses however through the local involvement and community spirit these factors could be overcome by following the same procedures as with previous events held over the past 5 years (Ref, E1). Threats Competition Competition from other clubs threaten the retention of players loyalty due to the professionalism in some of the other clubs that have more financial leverage than Wallingford RFC (Ref,E1) i. e. Banbury RFC ((Ref. A1) has wealthy key sponsors who are financially willing to pay players to play in order for their team to win and increase the awareness and brand value of the club and sponsors brand name. This can be an incentive to lure any players wishing to earn extra cash in the present economic climate where they can get paid for something they like doing (Ref,E1), as a rule this is something WRFC have decline to participate in as it is not in their constitute to do so (Ref, A1). Non- participation of rugby The lack of interest shown in some schools due to either teachers or pupil’s lack of interest in non-participation in rugby as a whole through a social cultural issue (Ref, E1), will decline the lifeblood and players entering the sport of rugby (Ref, A1). Therefore it is important to create an awareness to compensate for the lack of interest shown. Available free time Other choices The emergence of other sports, entertainment, lifestyles and pastimes of a social cultural nature are major deciding influences of a participants limitations and their available time becomes a key factor when making a choice (Ref, E1). Increase in the working week limits available time to play rugby (Ref, A1) therefore the decline in the population of rugby participation as a whole and consequently clubs could reduce in size (Ref, A1). Therefore revenues deplete from the lack of memberships and revenue. Through larger overheads expenses become a much greater financial burden and thus greater pressure is forced upon those clubs, possibly causing them to disband.