Observational Essay Essay

Its Monday a rainy evening, I am sitting in the library waiting for my friend to come, so we could study for our sociology test. The library is humongous; it reminds me of my high school library. This place is silent. In the kids section I hear a little boy crying for a book he wants to read but his mom will not let him read, a baby babbling, and the mother trying to make him quiet. There are two dark skinned boys playing marble drop with their mom’s. There are two cute little girls coloring. There is tall teen looking girl reading stories to kids. There does not seem to be many kids in this section. Therefore, I go back to the main room. I see a girl, who looks like a high school freshman doing her homework quietly. A couple of blocks from her, there are group of blonde girls texting and talking in low voices and teenage girls checking their facebook and chatting about guys. In the main desk, area toward the right of the girls there is a frustrated woman who is trying to swipe the library card but perhaps her card is not working and is asking for help to a librarian. In the non-fiction book, area there is a short woman with brown hair, stacking up the books. Towards her left, there is a tall thin college looking girl arranging the books working a part time job to her college expenses. In the front of the library there are middle school kids waiting for their parents to pick them up. There is staircase next to the main door that leads to the computer room. I take glance over the computer room and it is packed with teens and adults. Some are doing homework while some are chatting in myspace and facebook. It seems like this library is always filled with people. From my observation, I see that some people come to library to study quietly and while others come to check facebook and myspace and it seems like library is a great hangout place for some kids.

Ideological underpinnings of a movie Essay

An expectation has arisen among film-critics and audiences, that movie-makers will deal with the serious issues, such as racism and violence, at a serious level. In other words, it is expected by critics and film-goers alike that films will have meaning. However, if meaning is expected — what precisely creates and communicates meaning in a film? As Louis Giannetti points out in his book, Understanding Movies (2008), the presence of ideology in a film impacts the film in its entirety, from tone to theme. In Giannetti’s estimation, â€Å"ideology is another language system in film† and this language is largely conveyed through â€Å"code† (Giannetti, 453). In order to help illustrate the way that ideology influences films, Giannetti offers a series of categories into which the influence of ideology in film can be functionally divided. The following discussion of the film 300 (2007) will use Giannetti’s ideas as a support-structure to show how meaning in film is ultimately determined by the film’s prevailing ideology. In any discussion of meaning in film, it will be important to distinguish between what might be considered â€Å"overt† or even propagandistic meaning and thematic or expressive meaning. Of course this distinction is quite artificial and the two hypothetically divided types of meaning are often one and the same. That said, there is often a conspicuous difference between a film which has an explicit propagandistic agenda than a film which is based on generating thematic and emotional subtlety. The movie 300 offers, even to the most casual viewer, an example of what Giannetti calls â€Å"Explicit† ideology (Giannetti, 449). In this category of ideological content, a movie serves, at least partially, as obvious propaganda for a viewpoint or cause. That 300 functions as a form of propaganda is easily arguable. However, it is slightly more difficult to pinpoint exactly what specific cause or theme is being forwarded by the film’s ideology. In order to determine the film’s ideological bearing, closer attention must be paid to its content and its artistic tone. Giannetti mentions that tone in a film can be one of the most important aspects of presenting the film’s ideology. What Giannetti means by tone is â€Å"its manner of presentation† (Giannetti, 489). For example, in the movie 300, any number of important scenes, if played with a â€Å"comic† rather than a â€Å"heroic† tone, would create a different response in the viewer and therfore communicate a different ideological vision. Imagine the scene where Leonidas kicks the Persian messenger down the well: if the well had sounded out a loud burp after swallowing the messenger, the tone of the scene would have mocked the idea of Spartan pride and Spartan loyalty rather than celebrating it. The reason that tone is so important in a film is that it defines the way the audience will evaluate and judge the characters and scenes of a film. Because as Giannetti insists, â€Å"Tone can strongly affect our responses to a given set of values† (Giannetti, 489), tone is closely connected to ideology and theme. In the example given above, Leonidas kicks the Persian messenger down the well and this scene is presented in a heroic tone. From the outset of the film, the viewer is cued-in to understand that the Spartans are heroic and that they operate from a sense of pride and fearlessness. The tone of heroicism is conveyed not only through the action of the scene, but through the stylized representation of the characters as muscle-bound heros. The Mise-en-scene of the film is connected to the visual color-schemes of comic books and graphic novels. The sense of legend permeates the film, as it permeates the actual historical event. Therefore, the most dominant or controlling tone of 300 can be considered â€Å"heroic. † The fact that a movie has a controlling tone does not mean that other types of tones are not present in isolated scenes. In fact, the opposite is generally the case. The shifts against the dominant tone also help to convey meaning and ideology in a film. If the controlling tone of 300 is heroic, then the scenes that play against this dominant tone, such as the scene where Theron rapes Queen Gorgo, serve to reinforce the film’s dominant tone and ideology. When Theron tells the Queen she will not enjoy what is going to happen to her, the tone of the scene is tragic rather than heroic, and Theron’s status as a villain is cemented in the audience’s minds. The scene, by depicting graphically, the rape of Sparta’s Queen reinforces the heroic sacrifice of Leonidas and his men. Another aspect of films that influences ideological language is the cultural context in which a given film is made and shown. Cultural context is a crucial aspect of a film’s ideological meaning. The expectations of a given audience rest on the fact that â€Å"Every nation has a characteristic way of looking at life, a set of values that is typical of a given culture† (Giannetti, 465). The movie 300 is an American movie made for American audiences. ecause of this it would be hard for anyone to miss the obvious connections between contemporary world-events and the ideological themes that are shown in the movie. Comparisons with recent events are more or less easy. Any observer could see the present-day war against terrorism as a stand for freedom and to view the Battle of Thermopylae as a sort of allegory for the modern-day struggle against tyra nny. Obviously, the movie 300 forwards this connection through the kind of â€Å"code† that Giannetti describes. Still, as Dennis Behreandt points out in his review of the film from The New American (2007) the movie â€Å"serves to buttress the American mythos that our present-day warriors are likewise fighting for freedom in Iraq† and also that this is most evident in the scene where † Gorgo addresses the Gerousia, the Spartan Senate† when her speech could only remind any aware person of the â€Å"recent troop surge in Iraq† (Behreandt). This kind of cultural context would, obviously, be of less significance to someone who lived out side of the U. S. han to someone steeped in to American values. In addition to the cultural context of a film, there is usually a predominant political context. The political context of a film, for Giannetti, can loosely be divided into one of two categories: left and right. Left-leaning films are those that show multiple viewpoints to issues and propose more flexible responses to issues and problems. Giannetti describes leftists as people who â€Å"believe we ought to be flexible in our judgments. † By contrast, right-leaning film-makers are those who embrace a more stringent world-view. The rightist film-maker is â€Å"more absolute in judging human behavior [†¦ ] Right and wrong are fairly clear-cut and ought to be evaluated according to a strict code of conduct† (Giannetti, 457). In the case of 300, the designation of â€Å"Rightest† is, obviously, the most fitting for the film due to its tone and cultural perspective. Loosely, according to the discussion above, the following observations about 300 can be made in light of Giannetti’s criteria for evaluating the ideological underpinnings of films. First, that 300 is a film that relies predominantly on a heroic tone. Second, the film 300 depends on the specific cultural associations of American society to find its full ideological impact. Third, that 300 represents a â€Å"Rightest† political ideology. The three conclusions, taken together, along with the initial determination that 300 is an â€Å"explicit† communicator if ideology, beg the question as to whether or not 300 is more a vehicle for entertainment or propaganda. One of the opposing aspects to this idea is the fact that 300 is based on history. The idea that historical realism balances out the â€Å"poetic licesne† often taken by Hollywood regarding tone and presentation is one that, for better or worse, many film-goers probably believe. In addition to the idea that a culture could exert such self-discipline in its military caste and instill within each soldier a sense of bravery and fearlessness was a very powerful concept in 300 , which seems to resonate deeply with modern times. It is hard not to be fascinated by the Spartans, to wonder what made them as strong and resolute a they were and to wonder just as Xerxes â€Å"†What kind of men were these Spartans who in three days had slain before his Majesty’s eyes no fewer than twenty thousand of His most valiant warriors? † (Pressfield, 8). However, the fact shades of realism exist within the largely stylized or expressionistic â€Å"flavor† of the film only serves to elevate its power to transmit equally stylized (or stereotyped) ideologies. For example, the difference between vanity and pride seemed to have a great deal of influence on the Spartan conception of bravery as it was portrayed in the movie 300. Modern-day leaders would never think of putting themselves in direct danger like King Leonidas: his pride rather than his vanity dictated his actions and pride stems from a sense of civic (or national) unity. Loyalty is another important concept in the movie. It becomes the central most important idea, given that Spartan military power evolved out of the phalanx, which required the utmost loyalty and steadfastness of each warrior in the unit as a whole. The idea that â€Å"a Greek traitor showed the Persians another path, which enabled them to come round behind and encircle the Greeks† and that this ultimately led to the wholesale destruction of the Spartans at Thermopylae shows how important loyalty was to the Spartans. After Leonidas is killed † his men fought on with redoubled fury under the Persian arrows, as much to defend the fallen body of their King from the savagery of the barbarians as to show their valor† (â€Å"THE GREATEST WARRIORS†). The historical basis of the film is incorporated into the larger and more important â€Å"myth† of the movie that is conveyed in heroic tones that simplify historical subtleties and create a fictional paradigm of idealism. Therefore, the fact that realism in films can be construed into a propagandistic function, is the reality that filmmakers, and especially American filmmakers, are subject to the prejudices and â€Å"blind-spots† which are inherent to the social position they occupy and to which they owe their ability to make high-profile films. Elizabeth G. Traube’s Dreaming Identities: Class, Gender, and Generation in 1980s (1992) offers background to the mores and machinations of the filmmaking industry in America and her observations are important for understanding that movies are, in fact, propagandistic and often they represent the experience of only a very small segment of American society. This narrowness is obscured, according to Traube, beneath a veneer which can be thought of as a traditional moralistic package. Traube points out that, in reality, â€Å"audience preferences are only one of many factors that influence production decisions. Producers also shape their work to conform to dominant sensibilities and values, including those of the producing community itself† (Traube, 69). This reality combined with Traube’s complex but insightful understanding of â€Å"fairy-tale† motifs in movies is crucial to elucidating the way that anger and racial conflict are expressed propagandistically in film. All fables rely on a straightforward, linear narrative due to the fact that complex stories tend to obscure the thrust of the intended moral. Because the author of any fable is able to transform â€Å"topical news and politics into universal predicaments† (â€Å"Haggis’s Fable† 38), a fable carries with it the dangerous connotations of stereotype and oversimplification. The movie 300 stands as an heroic statement about the importance of protecting liberty and freedom. The ideological message that bravery and loyalty are essential aspects of preserving freedom and rather than Sparta, now â€Å"it is America that faces the threat from Persia† and by telling this story so forcefully and with so much passion the film embrace the â€Å"mythos of the battle rather than the historical truth of the era,† which is strongly conveyed in the film. (Behreandt). The ideological underpinnings of the movie 300 are based in a rightist, conservative set of political values that celebrate military capacity and force of strength. he films’ ideological message is one of social and civic duty as well as xenophobia. The film is geared toward an American audience in a time when America faces military challenges on several fronts and as such plays to the expectations of its audience. The tone of the film is heroic and its political ideology is conservative. The most logical conclusion that can be drawn from these facts is that, as mentioned by Giannetti, the ideological language of the film emerges as the most important aspect of the film as a whole. Further, the â€Å"code† that is used in the movie is comprised of historical truths and cultural stereotypes. The film blurs the line between entertainment and propaganda. It is accurate to suggest that the film, stripped of its propagandistic functions, would cease to exist. The unity of the film, in terms of narrative, editing, staging, costuming, scene construction and even music is derived more from a unity of ideology than from a unity of style or form. The movie follows a traditional fairy-tale arc of narrative to reinforce an already existing set of ideologies in its expected audience. Therefore, the best way in which to interpret the movie 300 is the method demonstrated by Giannetti that isolates and categorizes the ideological code of a film and makes the ideological language much more understandable for the average film-goer.

An Empty Hook

As the years go by and new technologies come and go, the world seems to be moving at a constant frantic pace. In our modern, consumer driven society its sometimes hard to find the time to stop and appreciate what we have. The American working world is thriving and competitive, every obstacle we face consumes us, making it easy to get trapped in the seemingly non-stop race of life, forgetting what really matters. For our own sake, it is time to take a step back from our frantic life style and learn to appreciate the little things in life. Its a commonplace story to hear of the work alcoholic man or woman who worked and worked until they were old and rich, and then realized they had nothing in the end. If more people took the time to appreciate the little things, more often then not they’ll find life is a lot more rewarding. Of course that reward can comes in many different forms: Love†¦memories†¦fish. Fishing is a fine art. It takes the refining of cast off methods, and the honing of the proper technique to fully master the art of the reel in, not to forget lots of patience. Nothing is slower than waiting for that subtle tug at the end of your line. My dad taught me how to fish. My twin brother and I used to practice in the front yard with a rod and a weight in the place of a hook, fishing for twigs. Ive caught lots of things before, grass, rocks, other fishing rods, but never a fish. After spending some time with a fisherman you learn that they mean serious business and youre mad to think that theyd share tips or bait. Over the past summer, my dad and grandma and I went fishing together. We needed a break from the constant rhythm of our everyday life. I was having my usual luck, which is no luck at all, and my dad had already caught three fish, my grandma, one. Wed been fishing for hours and still no luck I was sun burnt and riddled with mosquito bites. Id cast off my line and reeled it in hundreds of times and my patience was wearing thin. My dad suddenly felt a jerk in his line, another fish. He was starting to reel it in when he called me over. He handed me the rod. I was excited and scared at the same time. After several c lose calls I finally managed to reel in the fish. My dad came over and untangled the hook from the fishs mouth. My grandma replied, thats true love, meaning my dad must really love me to have let me reel in his fish. Even though this took place in the span of a few minutes, now when I look back I can remember in great detail the feel of the fishs scales and the resistance as I pulled it in. I can recall these moments with more ease and meaning than what happened last week or who did what to who. With applications and auditions upon me I dont look back on my frantic, routine school days but moments like this that are singular and unique. Catching a fish may seem like a small thing but Ive often found that it is the little things in life that make hardship worth while and when you take the time life is given purpose, however whimsical a purpose that may be, but if I constantly cast off and reel in all Ill pull out is grass and an empty hook.

Issuanc of sukuk and bonds in Malasiay Essay Example | Topics and Well Written Essays - 2750 words

Issuanc of sukuk and bonds in Malasiay - Essay Example The following discourse delves into Sukuk issuance with specific focus being on the Malaysian economy. According to Ayub (2009), Sukuk may be defined as certificates of equal value that represent an undivided interest in the ownership of an asset or investment. It should be noted that Sukuk have the benefit of being backed by assets hence they offer better protection to the investors as compared to the conventional bonds. Investors who require fixed investment return with low risk find Sukuk to be an ideal choice (Kuran, 2004). One of the forms of Sukuk is known as the Ijarah Sukuk. This kind of Sukuk is based on letting of property rights for a given property on an agreed price. Sovereign issuers have an inclination towards issuing Ijarah Sukuk on a sale and leaseback agreement for a given piece of real estate. The other type of Sukuk is known as Mudharabah Sukuk. This is essentially an agreement between the investors and managers of capital. These are investment Sukuk that represen t ownership of units with an equal value in equity. The holders of such Sukuks own shares and are entitled to the returns based upon the percentage of ownership. The key characteristic of Mudhabarah Sukuk is that the holder of the shares is not given a guarantee by the issuer on the capital and fixed profit but rather, the profit is based on a percentage of the given capital (Muhammad, 2009). Musyarakah Sukuk involves the contribution of capital by two parties to incorporate a common motivation. The issuer contributes a given amount of money to obtain a subscription of a given number of shares whilst the originator may contribute either capital or in kind. The profit is shared in a certain ratio and the losses are shared according to capital contribution. Sukuks known as Istisna’s are used to finance the purchase of a project item. The holder of the Sukuk offers finance for a given project and in turn obtains a title to the asset. The title can be returned to the developer at an agreed repayment methodology. It should be noted that Istisna’s Sukuk cannot be traded in the secondary market. Government bonds are issued by the government in order to finance the projects that they require. One of the key characteristic of government bonds is that they have a set maturity date. This implies that the issuer guarantees to give back the principal amount invested the bond after a certain period regardless of how the investment performs. Government bonds also have interest payments. The interest payment can be on a fixed rate whereby a fixed interest is paid periodically for the life of the bond or floating interest whereby the interest rate is determined periodically. The principal investment repayment is also a key characteristic of government bonds. According to Sharma (2007), â€Å"it is an obligation of the issuer to repay the principal amount in lump sum upon the maturity of the bond.†`p. 234. Some bonds also have a call feature whereby the iss uer has the liberty to return the bond before its maturity date and be paid a percentage of its principal amount. Once the callable bond is paid, the government stops paying interest on the bond. Government bonds are subject to a given minimum investment and have credit ratings. Bonds are income investment because the issuer pays a certain rate of interest for a given period of time until the bond

Napoleons Methods of Domination Essay Example | Topics and Well Written Essays - 500 words

Napoleons Methods of Domination - Essay Example Napoleon claims that "the education of the young was more important than anything", and commandeers Jessie and Bluebell's puppies. His 'education' of them in virtual isolation is an excuse to groom their direct loyalty. He is rears a private police force. When the humans attack the farm, Napoleon is absent , either from cowardice or self-preservation, while Snowball defends the farm and is awarded a medal. The medal unfortunately elevates the tension between the two leaders, forcing Napoleon into action. Napoleon removes the competition: Snowball is chased from Animal Farm by the now-grown dogs. Once Snowball is gone, Napoleon announces a restructuring of the farm's organization. A committee of pigs, in private and presided over by himself, will make all decisions. Squealer promotes Napoleon's propaganda, reminding the animals of Napoleon's 'true' concerns for them. The windmill construction proceeds, as Napoleon conceived the idea originally. Napoleon begins to trade with humans; the pigs move into the farmhouse. When the other animals quote the Seven Commandments, they discover they remember the commandments incorrectly. Napoleon has begun to warp the guidelines of the Commandments to his own needs, a tactic he will repeat.

History Essay Example | Topics and Well Written Essays - 1000 words - 5

History - Essay Example This changed Ida’s destiny, since she was able to attend university unlike other children born to slaves. Ida had several memories of slavery and during her adulthood, she made a vow to fight for racial justice. Among the racial and gender stereotypes that Ida was challenging discrimination of blacks by whites, the killings of blacks by whites, rapes of Negro girls and women by white men, stereotyping upon black men as rapists, and economic destruction of blacks by whites. During the periods of post-reconstruction and post-emancipation, racial categories in America were on the rise and this promoted more lynching crimes. Wells first encounter with racial discrimination happened when she boarded a train, but was forced out of the train for sitting in the section meant for whites. Despite suing the Chesapeake and Ohio railroad company, she lost her case against the train company, the main reason being the fact that she was black. According to Waldrep, â€Å"in 1887, the crusadi ng journalist Ida B. Wells lost faith in the law when the Tennessee Supreme Court ruled against her suit against a train company that had forced her from the white section of its train† (52). All along, Wells had believed that the law would be impartial in its ruling, but like other black leaders she generated doubts on whether the law and constitutionalism could sufficiently fight white oppression. During the 19th century, lynching of blacks by whites was a common occurrence. Wells had however not faced any lynching incident although she knew that the crime existed. She began her campaign against lynching five years after the train incident, when a quarrel between blacks and whites broke out at a neighborhood in Memphis. The reason for the quarrel was the opening up of a grocery store meant to provide the black population with cheap groceries by three black men namely; Henry Stewart, Calvin McDowell, and Thomas Moss, who were friends to Wells. The grocery store belonging to t he three black men was located across a grocery store owned by whites and the fact that the black men had decided to sell their groceries at a price they perceived fair to the black community angered the whites. Both communities knowing of the intentions of each other organized mobs, so when the white community went to the store to attack the owners, the three owners and the entire black mob was ready. The three white men that invaded the store were shot by the owners and this led to the arrest of the three black men. According to Wells, â€Å"the three business partners were jailed and charged with wounding white men , despite their doing so in what they had thought was defense of their property† (3). The arrest and subsequent actions towards the three black men were supposed to follow the law, but this did not happen. White newspapers emphasized the issue of the blacks being wrong, and at no instance did they mention the intentions of the white mob for invading the grocery store owned by blacks. Asante asserts that the newspapers elevated â€Å"white anger and gave rise to the formation of another white mob, this time outside the jail where the three blacks were being held and resulting in their murder† (164). This and many other similar incidents are evidence of lynching against blacks and economic destruction of blacks by whites in the 19th century, aimed at keeping the black race down by eliminating any blacks who seemed to have the potential of being economically successful. This is supported by

Principles of Effective Intervention Research Paper

Principles of Effective Intervention - Research Paper Example rinciples that have become organizing concepts of community corrections which are actuarial risks or needs, enhancing intrinsic motivation, targeting intervention and skill train with directed practice. Risk screening for the offender is important for effective management thus the need for supervision and treatment of those individuals who are offender. High risk offenders and low risk offenders should be supervised and treatment encouraged but in many circumstances the high risk offenders are the ones who should be supervised a lot since there is a high possibility of offending. For the principle of assess actuarial risk to work effectively and transformation be achieved, the employees are formally trained so that the tools used are reliable and valid (Chidsey and Steege, 2005). The screening and assessment tools used should consider the risk factor, profile of the individual needs and if individual is in the population where crime was conducted. Routine interactions and observation of offenders should be emphasized so that supervision is an ongoing process thus becoming a formal assessment guide. Through the decisions that are made by the supervisors on what criteria to follow wh en doing certain things, formal reassessments should be done in combination with working relations with the practitioners and the offender. In US, National Council for Crime and Delinquency is responsible for developing of actuarial risk assessment. It is the responsibility of the employees to ensure that respect and inters-social behaviors are shown to the offenders so that they can enhance offender’s intrinsic motivation. This means that the offenders will be motivated and this will be from inside an individual rather from external or from the outside rewards that may be given. When the offenders are interpersonally respected, there is a possibility of the individual attaining behavioral change and this will mean that a lasting change will be achieved. This means that intrinsic

Evidence based practice Assignment Example | Topics and Well Written Essays - 500 words

Evidence based practice - Assignment Example Journal of General Internal Medicine, 28(3), 436-443. doi:10.1007/s11606-012-2234-y Teams of 3-4 members made site visits between 2008 and 2009 where they conducted interviews. They came from diverse backgrounds. Before the interviews, the researchers went through training on how to carry out the interviews. The interviews followed a standard interview guide. The researchers audio-recorded the interviews and later transcribed the audio recordings. After the interviews, there were debrief sessions involving a psychologist. Data analysis was in two stages. The first stage employed the constant comparative method, which involved coding teams of six members. Each member reviewed transcripts independently and then they later compared their results before coming to a consensus. The second stage involved teams of three members. They used a focused analysis to reanalyze the data. There were ten main codes and eighteen sub-codes. Through the constant comparative method, the researchers analyzed thematic differences between hospitals depending on their performance. They used the ATLAS.TI Scientific Software, version 6.2 to analyze the codes they developed. The study was an exploratory type and therefore it was not possible to generalize the findings. Lower-performing hospitals also lack the ability to organize for PCP follow-up. There was also a risk that the participants may have made misrepresentations during the interviews. The authors concluded that the findings of the study conform to their previous theories about the improvement of the care for patients with AMI. Efficient communication and coordination across different fields is the key to the achievement of high quality discharge. The survival of patients after AMI may be dependent on specific discharge planning processes. The results of the research would be of great benefit especially in the provision of comprehensive discharge care. The research identifies

Biography on Christian Andreas Doppler & The Doppler Effect Term Paper

Biography on Christian Andreas Doppler & The Doppler Effect - Term Paper Example Doppler started teaching temporarily at the University of Vienna after two years at the University. It was at this time that he published his first four mathematics papers. For several years, he tried to apply for a permanent teaching position in various schools, universities, and colleges (Maulik, 2005). All this while he was supporting himself by working as a bookkeeper at a local cotton spinning mill. Life became too hard for him as he was not getting the permanent job he wanted, so he decided to pack and go look for better pastures in America (Kinsella and Pertoff, 2004). However, just before he left, he received a job offer in Prague at the Technical Secondary School. However, he soon found himself bored and yearning for something that was more exciting than elementary mathematics. He, therefore, applied for a job as a teacher of higher mathematics. In the meantime, he did not let his mathematical skills rust away. He ensured that his mathematics skills were always sharp by doing part-time work at the Vienna Polytechnic Institute (Coman, 2004). Doppler did not have to wait for long before a major job opportunity presented itself to him. While working as a part-timer at the Vienna Polytechnic, the position of Geometry and Mathematics Professor became vacant and he applied for it, confident that he would get the job. Getting the job, however, was not as smooth a ride as Doppler had hoped it would be. He had to fight off competition from several other top contenders (Baxter, Allan, and Morley, 1999). This situation affected him and he began to experience poor health. The strain of teaching added to his health woes. Soon his students were complaining about his tests which they said were too unfair and harsh. He eventually asked for sick leave, and it is during this time of rest that Doppler presented one of his most famous papers.

How Critical is Planning and Modelling in Delivering a Potentially Essay

How Critical is Planning and Modelling in Delivering a Potentially Successful E-Business - Essay Example As the paper discusses in the 21st century, times have changed; now, even young people are getting in to businesses, and all is from the comfort of one’s home or office. Now, people dress up casually; gone are the days of shiny shoes and ties. Today, even dressed in jeans and a t-shirt, one can run a successful business online, and a 24-year-old today can very well be a chairman of their own company.THis essay stresses that one may ask how it is possible to explain this phenomenon.  Ã‚   It’s called e-business.   The letter â€Å"e† in the word stands for electronic, and it’s a business run on computers through the internet and has web pages attached to it. This phrase can be described as the usage of information and communication technologies (ICT).   This is like a support holder for all the activities which are related to the businesses.   The most important activity or a supporter of any business is purely dependent upon commerce, which is the taking and giving of any services or products which happen to lie between groups or individuals or, in our case, businesses.   Now, the function of the e-commerce is to use the ICT to allow the relationships of the businesses with groups or with other businesses to grow.  The process which is involved in e-business is comprised of the value chain, buying of electronics, and managing the supply chain.   The orders which get placed should be processed electronically, and customer services should be handled and a very good co-operation should exist between the business partners.   ... The process which is involved in e-business is comprised of the value chain, buying of electronics, and managing the supply chain. The orders which get placed should be processed electronically, and customer services should be handled and a very good co-operation should exist between the business partners. The way that this business is conducted is usually by the internet, web, extranets, intranets or maybe by the combination of both (Biondo Communications, n.d.). But getting to the new forms of e-businesses which are creating havoc in the net industry consists of web 2.0 applications in which one includes RSS , blogging, instant messaging, digital TV, pod casting and mobile marketing; today many new devices have also been introduced to keep up with the e-marketing (Chaffey, 2002). There are also certain terms which are included in using e-business namely (International Economic Development Council, 2009). These entities and terms work in four basic categories: business towards business, business towards consumer, government towards consumer, and government towards business. There are many advantages of opening this kind of business, as well as disadvantages. They allow to have easy communication amongst the buyer and the seller as well as providing the marketing skills to be more polished. But the downside is that it has to be operational 24/7 in order to cater to all, because due to this, more coverage is available on research. And, it also allows the chance to take in new business models. and better the customer support system if needed. Having talked about e-business, it is essential to know how important planning and

Tiffany com Essay Example for Free

Tiffany com Essay In what way(s) is Tiffany exposed to exchange-rate risk subsequent to itsnew distribution agreement with Mitsukoshi? How serious are these risks?Answer: About 15% of (1992) sales of $492mln or ~ $75mln will now be earned inYen, but will have to be reported in $. At a Net Income (1992) of $25mln, the risks caused by this exposure are significant. Data from exhibit 6 shows that ina 6-month period (Apr-Sep) exchange rates fluctuated as much as 10%. (from 133.30  ¥/$ to 120.07  ¥/$). A 10% downward fluctuation like this would translate into a third of a drop in net results ($25mln -/- $75mln x 10%) to . 67mln, assuming everything else stays the same (e.g. all costs incurred in $, prices to consumersremain unchanged).1.In what ways is Tiffany exposed to exchange-rate risk subsequent to its new distribution agreement with Mitsikoshi? How serious are these risks?Tiffany is exposed to foreign exchange risk by selling directly to the Japanesemarket. When they sold wholesale to Mitsukoshi, Mitsukoshi bore all the foreign exchange risk. Under this new agreement Tiffany is now exposed to the volatile fluctuations in the yen-dollar exchange rate. Since Tiffany is making profits in yen they have to convert the yen to dollars to take back to their home country. Since the yen is thought to be overvalued in comparison to the dollar, the future exchange rate can decrease Tiffanys profits. Also, the extreme volatility in the exchange rate creates significant uncertainty in what the future exchange rate and profits will be if left unhedged. The most important foreignexchange risk facing Tiffany is2. Should Tiffany actively manage its yen-dollar exchange-rate risk? Why or why not?Answer: Tiffany should actively manage its  ¥/$ exchange rate risk for the following reasons:1. The possible impact on its result as described in the answer to question 1is significant;2. There are strong indicators (on a PPP-basis the Yen is highly overvalued) that a correction will occur, which might mean even larger exchange-rate fluctuations than have occurred in the past.The way Tiffany manages its  ¥/$ exchange-rate risk is of course a function of how exchange-rate development scenario  s relate to the cost involved in [the instruments used in] managing this

Air pollution Essay Example for Free

Air pollution Essay Introduction to Air Pollution Air pollution is the presence of foreign substances in the atmosphere, emitted by industries and motor vehicles that cause damage to living organisms. Air pollution characteristics Air pollution characteristics in a particular region are influenced by: The type and amount of pollutant and their source of emission. The topographical and meteorological conditions affecting dispersion, concentration and transboundary transport of pollutants. The type of technology and various raw materials used in the manufacturing process and the type and quantum of emissions. The extent of industrialization and population density. Air Pollutants Sources of air pollutants Major sources of air pollution are natural sources and man-made source. A. Natural sources: Volcanic eruptions, forest fires, deflation of sands and dusts, storms, etc. Pollutants from natural sources Volcanoes: ashes, smokes, carbon dioxide dust and other gases. Land surface: salts spray from seas and ocean, dusts and soil particles from ground-surface. Extraterrestrial bodies: cosmic particles and rays, chest produced due to bombardment of asteroid materials, comets etc. with the earth. B. Man-made (anthropogenic) sources Industries, automobiles, agriculture, power plants, domestic sources, etc. Pollutants from manmade sources Industries: smokes, fumes, dust, particulate matters. Domestic sources: gases from kitchen, domestic heating. Automobiles: smoke, fumes, emissions from different vehicles. Agriculture: insecticides, pesticides and herbicides. Power plants: heat from the power plants, smokes, fly ash. Introduction to Air Pollution Air pollution is the presence of foreign substances in the atmosphere, emitted by industries and motor vehicles that cause damage to living organisms. Air pollution characteristics Air pollution characteristics in a particular region are influenced by: The type and amount of pollutant and their source of emission. The topographical and meteorological conditions affecting dispersion, concentration and transboundary transport of pollutants. The type of technology and various raw materials used in the manufacturing process and the type and quantum of emissions. The extent of industrialization and population density. Air Pollutants Sources of air pollutants Major sources of air pollution are natural sources and man-made source. A. Natural sources: Volcanic eruptions, forest fires, deflation of sands and dusts, storms, etc. Pollutants from natural sources Volcanoes: ashes, smokes, carbon dioxide dust and other gases. Land surface: salts spray from seas and ocean, dusts and soil particles from ground-surface. Extraterrestrial bodies: cosmic particles and rays, chest produced due to bombardment of asteroid materials, comets etc. with the earth. B. Man-made (anthropogenic) sources Industries, automobiles, agriculture, power plants, domestic sources, etc. Pollutants from manmade sources Industries: smokes, fumes, dust, particulate matters. Domestic sources: gases from kitchen, domestic heating. Automobiles: smoke, fumes, emissions from different vehicles. Agriculture: insecticides, pesticides and herbicides. Power plants: heat from the power plants, smokes, fly ash.

Need for Universal Social Security and Pension Schemes

Need for Universal Social Security and Pension Schemes Securing Old Age Abstract Pension system aims on poverty release, consumption smoothing, and insurance coverage in respect of ageing population. In India, most of the old age citizens are not covered under any social security program. A miniscule number of Government employees and few private sector workers retire with pensions. Majority of the total workforce is engaged in the unorganised sector with no access to old age income security. The issue of old-age security is gaining importance and it is now high on the public policy agenda. The developed countries generally provide pension to those who contribute for pension whereas in majority of the developing countries pensions are provided in a discretionary manner which reduces the coverage of pension. The article discusses the need for a universal pension scheme that will help the working population in the unorganized sector with increased coverage of pension. Key words: Pension scheme, Old age, social security Introduction The increased rate of the aged people in the total population has created a substantial demand for old-age social security. Thus it has become important to provide social security to its elderly people. Pension is one of the major component of old age social security. Developed countries have a good pension system with highly organised formal labour markets. Indian old-age income security is not well developed. India, being a welfare State, has taken upon itself the responsibilities of extending various benefits of Social Security and Social Assistance to its citizens. As per the reports out of an estimated work force of about 397 million, around 28 million workers are having the benefit of formal social security protection in India. Rest of the workers are in the unorganised sector. A well organised social security system for the workers in the unorganised sector will help in improving productivity, contribute to the harmonious labour relations and thus contribute to socio and economic development. Social security is a system of protection of individuals who are in need of such protection by the State as an agent of the society. Such protection is relevant in contingencies such as retirement, resignation, retrenchment, death, disablement which are beyond the control of the individual members of the Society. The current study attempts to examine the need for a universal social security and pension scheme. And a non-contributory pension scheme can guarantee a regular income in old age to all residents of the country, regardless of their earnings or occupation. It explains the scope for implementing a universal pension scheme which will increase the pension coverage and ensures proper income security to the old. The findings suggest that a reasonable increase in the amount of the pension and streamlining the delivery mechanism would significantly help to reduce old-age vulnerabilities. The paper concludes with policy directions for reforming the Indian pension system. The coverage of formal old age security is low, as majority of the population belonging to the informal sector of the developing countries is deprived of old age security. Indian pension system could potentially influence policy decisions in other developing countries with similar reliance on the national provident fund system. Indian provident fund schemes are low coverage and under performance schemes due to the investment restrictions. Majority working populations are engaged in the unorganised sector and have no access to any formal system of old age economic securities like provident fund and pension fund. Public sector employees are privileged with a vast pension provisions while private sector employees are aggrieved with low returns from their benefit schemes. Old age and social security The disappearance of large family system in India that took care of the social security needs of all members has necessitated provision of social security for senior citizens. For the senior citizens, social security can works like a protection cell which provides security through the medical benefit and old age pension plan. Social security pensions are meant to help disadvantaged sections of society such as the elderly, widows and disabled persons to live with basic financial security. Social security has gained paramount importance in the changed economic scenario. Social security programmes are actively undertaken even in developed nations. Social security is the financial assistance provided by the Government to the needy citizens such as disabled persons, aged persons, widows, unemployed youths, survivors of the deceased workers to promote their welfare by enabling them to access to food, shelter, health etc. social security acts as safety net for the disadvantageous sections of the society. Social security has gained paramount importance in the changed economic scenario. India also has enacted many social security measures for its needy citizens. In order to protect the welfare of unorganized workers the legislative measures namely minimum wages Act, 1948, the employees compensation Act, 1923, the maternity benefit Act, 1961, the bonded labour system (Abolition) Act, 1976, the contract labour (Regulation Abolition) Act, 1970, the inter-state migrant workmen (Regulation of Employment and Conditions of Service) Act, 1979, the building and other construction workers (Regulation of Employment and Conditions of Service) Act, 1996, etc. were implemented. In India, the elderly population is projected to reach 116 million in 2016 and 179 million in 2026. This raises the need for an effective system of pension. Population in India across Different Age Groups (million) Source: Census of India Percentage Distribution of Population by Broad Age Groups, Sex and Residence, 2012 Source: Sample Registration System (2012). Old age social security plays a pivotal role in a welfare state and one of its’ major components is pension. Pension provides a long-term income security in old age. Need for Pension scheme Need for Pension arises because of: à ¯Ã¢â‚¬Å¡Ã‚ · One is not as productive in the old age as in youth. à ¯Ã¢â‚¬Å¡Ã‚ · The rise in the nuclear family system as compared to earlier joint family system. à ¯Ã¢â‚¬Å¡Ã‚ · Migration of younger earning members as they are no longer interested in their family business. à ¯Ã¢â‚¬Å¡Ã‚ · Rapidly growing informal and unorganized sector. à ¯Ã¢â‚¬Å¡Ã‚ · Rise in cost of living. à ¯Ã¢â‚¬Å¡Ã‚ · Urbanization andimproved standard of life à ¯Ã¢â‚¬Å¡Ã‚ · Increase in the life span because of good medical facilities. à ¯Ã¢â‚¬Å¡Ã‚ · Bringing unorganized sector into formal scheme of pension. Unlike most of the developing countries, India did not have a universal social security system for the old aged people. As there is no formal pension scheme in India for the newly appointees, a need was felt to have a scheme so that people can save for their future when they are no longer working. Pension is a financial tool for old-age income security. These are generally defined as monthly payments made on superannuation to an individual to enable her/him maintain a decent standard of living post retirement and in old age. The developed countries generally provide pension to those who contribute for pension whereas in majority of the developing countries like India, pensions are provided on a discretionary basis which reduces the overall coverage of pension. The National Social Assistance Programme (NSAP) was introduced in India in 1995. Currently, five schemes come under the NSAP: the IGNOAPS, the Indira Gandhi National Widow Pension Scheme (IGNWPS), the Indira Gandhi National Disability Pension Scheme (IGNDPS), the National Family Benefit Scheme and the Annapurna Scheme. The central government makes a diminutive contribution of Rs 200 per month per person to old-age pensions, raised to Rs 500 per month under IGNOAPS, for persons aged 80 years and above. The patterns of usage of the pension are indicative of its importance in the lives of the benefi ciaries. The accepted defined benefit pension system, which was the broader goal of a welfare state, is slowly giving way to the defined contribution system where risk is borne by the final beneficiaries. Pension reforms in India in the last decade have seen three major initiatives a paradigmatic shift in the civil servants pension scheme, the National Pension Scheme for all citizens and the New Pension System Lite for the economically disadvantaged sections with small savings. Pension system in India Pension plansprovide financial security and stability during old age when people dont have aregular source of income. Retirement plan ensures that people live with pride andwithout compromising on their standard of living during advancing years. Pension scheme gives an opportunity to invest and accumulate savings and get lump sumamount as regular income through annuity plan on retirement. The history of the Indian pension system dates back to the colonial period of British-India. The Royal commission on civil Establishments, in 1881first provided pension benefits to the government employees. Government of India Acts of 1919 and 1935 made further provisions and expanded the retirement benefits to the entire public sector workforce. Several provident funds were set up after the independence to extend the coverage to private sector employees. Indian pension system largely hinges on financing through employer and employee participation. It denied the vast majority of the unorganised workforce’s access to formal channels of old age economic support. A common objection to social security pensions is that they might displace or undermine family support for widows and the elderly. Traditionally, joint family structures in India worked as a hedge against old-age economic crisis and a support network that precluded the need for third-party pension instruments. Universal Social Security and Pension Schemes Table: Details of Pension Beneficiaries of Selected Pension Schemes Source: Economic Political Weekly and Government of India. Universal pension schemes are often criticized for high fiscal costs. Recently Government of India announced a slew of low-cost pension and insurance schemes, in the budget for 2015-16. It includes least half-dozen social security schemes like Atal Pension Yojana and Universal Social Security scheme that will lead to a universal social security system for all, especially the poor and the underprivileged. Atal Pension Yojana will provide defined pension according to contribution. Of this, 50 percent contribution would be made by the government The government proposes to work towards Universal Social Security for all Indians. These social schemes reflect the intention that no person suffers from avoidable pain due to illness, old age. In countries like Canada and New Zealand, a progressive income tax system taxes the pensions for higher income individuals, making even the universal pension system relatively targeted. However, most of the lower income countries which might institute a universal pension system may not have a progressive income tax structure and may find it difficult to use the tax system to make the universal pension more targeted. Depending on the income distribution within the country, making the pension small enough may be sufficient for higher income individuals to not bother with collecting the pension. Such is the case in Nepal where higher income Nepalese often do not collect the very low universal benefits. A second set of issues arise regarding the service delivery for a universal pension. In the case of Namibia, despite a mandate for a universal pension, many rural elderly were not receiving the pension. The reasons ranged from lack of access to the pension distribution network and difficulties with verifying age and eligibility to different types of fraud. However, the administrative cost of the system was raised. Since poorer regions are harder to reach, the poorest may still not be reachable with a universal pension without a sizable investment in administrative capacity. This service delivery issue applies to all types of social pensions, not just the universal type. Some countries as noted above, offer universal pensions to all residents above a certain age regardless of income or assets. Even non-citizens who have fulfilled a minimum residency requirement in the country are often eligible. Universal pensions are clearly the best way to drastically reduce old age poverty since all the elderly, regardless of work or contribution experience, are eligible to receive some benefit. However, as with any universal benefit, many people who will be receiving it will not be poor. As a result, in terms of poverty reduction achieved per dollar spent, the expenditure may not be wholly effective. Furthermore, in the countries where such programs have been adopted, such as Namibia13 and Mauritius, cost considerations are forcing the governments to move toward means-testing and other methods of providing old age security. Universal pensions systems involve less administrative apparatus and administrative costs than targeted systems, but the actual benefits, since they are received by the nonpoor as well as the poor, cost more. A large proportion of Indias population is without insurance of any kind, health, accidental or life. Worryingly, as the young population ages, it is also going to be pension-less. Conclusions The current study attempts to examine the need for a universal pension for the elderly. Indian financial sector reforms have made significant progress in the spheres of banking and capital market. But sectors like insurance and pension are still hitherto untouched sectors. India has low coverage pension and the pension system is unable to fulfil its purpose. Since independence, many reforms have been initiated. The introduction of a universal pension scheme will facilitate social security and also helps in assuring the young that in old age there would be national savings to take care of any difficulties, implying that over-accumulation is not necessary during the younger days. The introduction of a universal pension scheme will enhance the welfare of the working cohorts of India majority of whose future lies in uncertainty.

Poes The Cask Of Amontillado: Themes Essay -- essays research papers

Poe's The Cask of Amontillado: Themes UNIVERSIDADE FEDERAL DO PARANà  Curitiba, 8 de outubro de 1996 Curso: Letras - Inglà ªs / Noturno Disciplina: Literatura Norte Americana I Aluno: Anderson Josà © Nogueira TASK: To write a summary theme of Poe's "The Cask Of Amontillado" One of the main themes of Edgar Allan Poe's The Cask Of Amontillado is revenge. In this summary theme I intend to demonstrate how dramatic irony is used all along the short story as a way of reminding us the true intentions of the character who vowed revenge. Firstly I will make a brief summary of the short story: the story is supposed to happen more than a hundred years ago ( it was first published in 1846 ) during Italian Carnival festivities. The main character, a man called Montressor, feels terribly ofended, even insulted by a friend named Fortunato, and firmly decides to take this friend's life. In order to achieve his aim, Montressor elaborates a plan which consists basicaly of two steps: first, to take Fortunato to the catacombs of the Montressors, and second, to arrest Fortunato down there forever. Irony first appears in Fortunato's name, once we are made aware, in the second paragraph, that he is going to be killed, but it ( the irony ) continues pr... Poes The Cask Of Amontillado: Themes Essay -- essays research papers Poe's The Cask of Amontillado: Themes UNIVERSIDADE FEDERAL DO PARANà  Curitiba, 8 de outubro de 1996 Curso: Letras - Inglà ªs / Noturno Disciplina: Literatura Norte Americana I Aluno: Anderson Josà © Nogueira TASK: To write a summary theme of Poe's "The Cask Of Amontillado" One of the main themes of Edgar Allan Poe's The Cask Of Amontillado is revenge. In this summary theme I intend to demonstrate how dramatic irony is used all along the short story as a way of reminding us the true intentions of the character who vowed revenge. Firstly I will make a brief summary of the short story: the story is supposed to happen more than a hundred years ago ( it was first published in 1846 ) during Italian Carnival festivities. The main character, a man called Montressor, feels terribly ofended, even insulted by a friend named Fortunato, and firmly decides to take this friend's life. In order to achieve his aim, Montressor elaborates a plan which consists basicaly of two steps: first, to take Fortunato to the catacombs of the Montressors, and second, to arrest Fortunato down there forever. Irony first appears in Fortunato's name, once we are made aware, in the second paragraph, that he is going to be killed, but it ( the irony ) continues pr...

The Detrimental Effects of Soda :: Coke Pepsi

What is your favorite soda? Coke? Do you know what is in soda? Cutting down on soda can be the geginning of a healthy lifestyle. Studies show that soda, though it tastes good, has many negative effects that outweigh the positive effects. Soda, especially diet, is detrimental to the health of your body. My cousin’s teacher did an experiment with coke. She put a tooth in coke and left it for at least a week. The next time they checked the tooth had disintegrated. The coke had eaten away at the tooth. If this can happen to a tooth imagine what it does to your body. How healthful are these drinks, which provide a lot of sugars, calories and caffeine but no significant nutritional value? And what happens if you drink a lot of them at a very young age? Soda is a sweetened, carbonated, acidic, often caffeinated drink. Forty-five gallons of soda is consumed per person/per year by the average American. Even adults are just as vulnerable to tooth decay, from drinking excessive amounts of soda, even though they have good enamel and well calcified teeth. In America soda manufacturers are the biggest users of sugar. At least ten teaspoons are in each, 12 ounce, can which provides you with the maximum recommended intake of sugar a day. Sugar creates insulin which tells the body to store all carbohydrates as fat. Sugar in soda can cause heightened cholesterol levels, heart disease, diabetes, weight gain, and premature aging. (Mercola) Sugar isn’t the only thing in soda that is bad for teeth, but the acids included in many soft drinks eat away enamel and make teeth more vulnerable. The pH, measure of acidity or alkalinity of a solution, of regular and diet sodas ranges from 2.47-3.35, the lower the pH the more acidic it is. The pH in our mouth is normally about 6.2 to 7, slightly more acidic than water. A pH of 5.2 to 5.5 or below can dissolve the hard enamel of our teeth. Phosphoric acid is in all soda and interferes with the use of calcium which can lead to osteoporosis. Phosphoric acid also neutralizes hydrochloric acid and so digestion cannot properly take place. Aspartame is another ingredient in sodas, particularly Diet Soda. Aspartame is a carcinogen and becomes wood alcohol also known as methanol. In large amounts Aspartame can make someone who drinks diet soda, constantly, feel depressed, fatigued, dehydrated, and/or hungry.

My Dream in Field :: miscellaneous

My Dream in Field When I was young, I of ten told to myself that when I grew up I could be anything I wanted to be and I always took for granted that this was true. I knew exactly what I was going to be, and I would spend hours dreaming about how wonderful my life would be when I grew up. One day, though, when did I grew up I realized that things had not turned out the way I had always expected they would. When I was little, I always played with boys. I rarely played with girls, and I often hung out a bang of boys; I was very interested with them. We would play soccer and go swimming. Al most every summer afternoon, all the boys in my neighborhood and I would meet on the field to get a soccer game going. Surprisingly, I was always to be favored by all my friends, boys. I was very fast and I could kick the ball far and exactly. I loved soccer more than anything, and I would not miss a game whenever it was showed in television. My brother played soccer too, and I would go the field with my friends to watch him play. It was just like the big leagues, with lots of people, the lights that shone so high and the bright you could see other fans sitting far away. I loved to go to my brother’s game. I would sit and cheer on my brother and his team. My attention was focused on the field, and my heart would jump with every shoot straight toward the both of goals. And more much exciting when the world cup seasons came. I would spend lot of time to sit in front of television to watch with whole of my family. The favorite team that we favored was the England. When the England won, I would be so excited I could not sleep; when they lost, I would go to bed angry just like all my brothers and parents. I have never forgotten the first time my dad and I went to watch the major league soccer game where I decided to be a major league soccer player. The excitement began from my house to the stadium and during the time of game. Now, I was six years old, and almost people in my country would use bicycles to move or travel around.

Empire of the Sun: Nationalities Essay

Empire of the sun is a rites of passage novel about James Ballard’s life in Shanghai during the Japanese invasion in the 1940’s. It describes James’ life from how he changes from a posh and upper-class expatriate to becoming a lonely Shanghai roamer, and his time at Lunghua camp at which his views of the four main nations in the book (England, Japan, China and America) change completely. Ballard presents the English at the beginning of the novel as a superpower, posh and rich. We know this because Yang their chauffer drives a green Packard, which is a expensive and flash car and they have lots of servants who, in James’ (Jamie to his family and close friends) imagination are just pieces of furniture, and gardeners who mind their own business passively â€Å"stabbing at the grass†. Despite the English being in their ivory tower and thinking themselves of a higher class than the helpless Chinese, they still are concerned about the Japanese moving closer and closer to Shanghai. Before Dr Lockwood’s party Jamie’s â€Å"father knelt by the radiogram in his pirate costume† listening to the regular war update. While Shanghai is on the brink of being overrun and captured by the Japanese the English still manage to fit in a few glasses of â€Å"whiskey and soda† and a fancy dress party, but even at the party the main focus for most people is listening to the war update on Dr Lockwoods â€Å"short-wave radio†. Eventually the Japanese take control of Shanghai and Jamie is separated from his parents. In the heart of Shanghai, all alone, Jamie meets two American sailors, Frank and Basie. They rename him Jim, â€Å"A new name for a new life†. Jim needs food and is willing to do anything in order to stay alive. The only way he can stay alive is to stick around with Frank and Basie. As the story goes on Jim has less and less respect for the English because they do not seem to prioritise the right things for instance they would â€Å"prefer to suffer from chronic dysentery rather than make the effort of boiling the water† because they are used to having things done for them by servants. Also the English had theatrical groups rather than helping the ill and dying people in the hospital. These are just some of the reasons that Jim lost respect for the English over the course of his imprisonment at Lunghua and eventually moving to the American quarters, where they did things properly and were prepared to do what it takes to stay alive. The helpless and passive Chinese do nothing to help themselves in the book, being this passive with no personal drive or momentum to get out and oppose the people who put them in such bad positions; to build a life that is worthwhile living for creates the effect that they live just to die. We are invited to paint this morbid picture in our mind when he describes that the â€Å"Chinese knew from birth, that they were all as good as dead anyway, and that it was self-deluding to believe otherwise†. When the Chinese deal with the superpowers they let them do what they want and don’t even bat an eyelid at them. This just re-iterates how easily they get controlled and overpowered by other nations and important therefore rich individuals. When the Japanese soldiers killed the rickshaw coolie he does not put up a fight he just lay the4re and let the soldiers kill him. â€Å"The coolie knelt on the ground†¦among the grains of rice†¦as the blood ran from his back and formed a pool around his knees†. The Chinese just accepted they are inferior to the Japanese and English so don’t bother to put up a fight or retaliate. But everybody knows that â€Å"one day China will punish the rest of the world, and take a frightening revenge.† Ballard invites us to believe that the Japanese patiently wait for their chance to attack which in Jims mind scares him more than the thought of being killed or tortured by them. There is an eerie sense towards the Japanese which Jim doesn’t like, because they kill for no reason for instance when the Chinese coolie is stabbed and left o die on the floor. Jim has great respect for the Japanese pilots and their planes. He names every Japanese plane that flies over his head. When the war starts the turn the wrong way for the Japanese they take their anger out on the prisoners by reducing the amount of potatoes for the prisoners to eat. â€Å"As the war moved through its closing year the Japanese had become unsettled and dangerous†. But despite all this Jim still wants to join the Japanese Air Force rather than the RAF, â€Å"I’m going to join the Japanese Air Force.† He wants to do this because his only impression of the British is that they are pathetic and cannot care for themselves without servants whereas the Japanese show might and power, of course all eleven year old boys take the side of the most powerful, which entices him towards their side. Even when the war is over he still has respect for the Japanese. The Americans are Jim’s lifeline. When he is picked up by Basie and Frank he is willing to do whatever it takes to stay alive and find his parents, despite knowing that they want to get rid of him, but when Jim is in Lunghua camp he is told to stick around with Basie by Dr Ransome because he is a survivor. â€Å"It’s a good thing that you’re friends with Basie. He’s a survivor†¦wars exist for people like Basie†. This shows that Basie can handle and even thrive from the bad situations which Jim respected him for. Jim finds out that after spending a few weeks in the camp the English have completely different mind sets to survive to survive than the Americans, we know this because Ballard informs us that the English sit around all day drinking cholera infested water while the Americans, even those with malaria, take life as it comes and do what it takes to stay alive. In Steven Spielberg’s film â€Å"Empire of the Sun† Jim sneaks out of the perimeter o the camp to place two pheasant traps and puts his life on the line, just to earn the right to live in the American dormitory thus shows that he has ultimate respect for them, so much so that he becomes â€Å"obsessed by everything American†. Even when they â€Å"gamble with his life† he just accepts it as â€Å"American humour of a most special kind†. By the end of the text Jim’s favourite nation (has most respect for) is most defiantly the Americans, especially after the American air raid on Lunghua airfield, where he sees the Mustangs and B-29s, one of the pilots from a Mustang waves at him as he salutes him. In conclusion Jim loses all respect for the English people, whom which he previously had a lot for, due to his experiences at Lunghua camp. The Chinese were never considered as proper people in his mind because all throughout the novel they are minorities in society and passive towards all other nations, letting them roam free in their country. Jim has the utmost respect for the Japanese in the beginning whereas by the end he still admires them but not as much due to harsh things being enforced on him, and his fellow prison mates, in Lunghua camp. He also admired the Japanese kamikaze pilots who were prepared to give up their lives even though they knew the war was lost. Jim is unsure about the Americans at first when he meets Frank and Basie but grows to love them and their pleasant but entertaining company. He would not be the same person at the end of the war if he had never met Basie. Personally, this quote sums up Jim’s opinion of the nationalities: â€Å"All in all, Jim felt, he Americans were the best company, not as strange and challenging as the Japanese, but far superior to the morose and complicated British.†

Bloodlines Chapter Six

TO BE FAIR, THE DAY STARTED OFF GREAT. cheer was streaming in through the windows when we woke up, and I could already feel the heat withal though it was early morning. I chose my lightest t disc e real range ensemble from the uniform selection a gray-headed skirt, paired with a short-sleeved white blouse. mere(a) jewelry was completelyowed, so I unploughed the gold cross on. My tomentum was having peerless of its difficult twenty-four hour periods which seemed to be to a greater extent than oft than non in this in the raw climate. I wished I could pull it in a ponytail, same Jill did with hers, scarce it had to a fault spelly layers to do that neatly. Eyeing where they hit my shoulders at different lengths, I wondered if whitethornbe it was duration to grow it prohibited.After a breakfast neither of us re in al wizy ate, we rode the birdie bus up to Central Campus, which was absolutely packed with people. Only nearly a third of the students were boarders. The stay on were locals, and they had all(prenominal) dour step up immediately. Jill b bely spoke passim the entire ride and seemed to be spew out again. It was hard to give tongue to, merely I headway she looked paler than usual. Her look were bloods thermal once more than(prenominal), heavier-than-air with fatal circles. Id woken up once in the night and seen her fast a peacefulness, so I wasnt entirely sure what the problem was. Those grisly circles were very the first flaw Id ever so seen in all Morois uncase it was continuously perfect, porcelain. No wonder she could usually sleep in late. She didnt subscribe to to b a nonher(prenominal) with the grind and concealer I used.As the morning progressed, Jill kept human activitying her lip and face worriedly near. Maybe she was expert nervous virtually immersing herself in a world d wellhead entirely with human. She didnt seem at all concerned around the logistics of make grow under peerlesss skinti ng to the amend rooms and completing work. That was the aspect that until this instant sc ared me a teensy-weensyr. Just get from angiotensin-converting enzyme clan to a nonher, I told myself. Thats all you have to do.My first chassis was antiquated floor. Eddie was in it as well as, and he practically ran me galvanic pile when he saw me. Is she okay? wipe out you seen her?Well, we share a room, so yeah. We sit stilt galvanic pile at neighboring desks. I s slubd at Eddie. Relax. Shes fine. She seemed nervous, except I discharget real blame her.He nodded merely until direct looked uncertain. He gave his full attention to the wait of the room when the instructor stepped up, just now there was a alleviationlessness near Eddie as he sat there, akin he could just barely stop himself from springing up to go civilize on Jill.Welcome, welcome. Our instructor was a forty- roughlyaffair woman with white-streaked, wiry caustic hair and enough nervous vigor to rival Eddie and if her giant c lay claim outee loving cup was any indication, it wasnt hard to figure out why. I was also a little jealous and wished we were allowed to have beverages in level particularly since the entrance hall cafeteria didnt serve c get throughee. I didnt hit the sack how I was passage to conk out the conterminous a a few(prenominal)(prenominal) months with caffeine-free days. Her wardrobe fortunate argyle. I am Ms. Terwilliger, your illustrious cash in ones chips on the wondrous journey that is antediluvian history. She spoke in a sweeping, la-di-da voice that do a few of my cliquemates break into snickers. She gestured to a young man whod been sitting behind her, near the largish desk. Hed been watching the class with a worldly expression, only when she turned to him, he perked up. And this is my co-guide, three or so, whom I believe many of you may bash. triad is my student adjutant bird for this period, so hell largely be skulking i n corners and lodge papers. But you should be proficient to him since he may very well be the one entering your grades into my com postureer.Trey gave a small wave and grinned at some of his friends. He had deeply tanned skin and black hair whose length flirted with the rationalize codes rules. The neatly pressed Amberwood uniform gave him the color of all business, but there was a mischievous glint in his dark eyes that made me think he didnt really take being an aide seriously.Now, go on Ms. Terwilliger. History is important because it teaches us rough the past. And by l ca-caing approximately the past, you come to extrapolate the present, so that you may make educated decisions some the future.She paused dramatically to let those words sink in. erstwhile she was convinced we were awed, she travel over to a laptop that was wired up to a projector. She pushed a few keys, and an image of a white-pillared building appeared on the screen at the front of the room.Now, thus. gouge anyone govern me what this is?A temple? someone called out.Very good, Mr. ?Robinson, the male child supplied.Ms. Terwilliger produced a clipboard and s privyned a list. Ah, there you are. Robinson. Stephanie.Stephan, c namee by reversal the boy, flushing as some of his friends giggled.Ms. Terwilliger pushed her glasses up her nose and squinted. So you are. Thank goodness. I was just thinking how difficult your disembodied spirit must be with such a name. My apologies. I broke my glasses in a freak croquet calamity this weekend, forcing me to bring my old ones today. So, Stephan- non-Stephanie, youre correct. Its a temple. poop you be more specific?Stephan move his head.Can anyone else offer any taste?When notwith wait silence met Ms. Terwilliger, I took a deep breath and raised my hand. term to see what it was comparable to be a real student. She nodded toward me.Its the Par thenon, maam.Indeed it is, she verbalise. And your name is?Sydney.Sydney She check ou t the clipboard and looked up in astonishment. Sydney Melbourne? My goodness. You dont sound Australian.Er, its Sydney Melrose, maam, I corrected.Ms. Terwilliger scowled and handed the clipboard to Trey, who seemed to think my name was the funniest thing ever. You take over, Mr. Juarez. Youryouthful eyes are better than mine. If I keep at this, Ill keep turning boys into girls and perfectly nice young ladies into the descendants of criminals. So. Ms. Terwilliger focused prat on me. The Parthenon. Do you chouse anything to the highest degree it?The some others were watching me, mostly with kind curiosity, but I unflustered felt the wring of being the focalise of attention. Focusing completely on Ms. Terwilliger, I state, Its part of the Acropolis, maam. In capital of Greece. It was built in the fifth snow BC.No need to call me maam, Ms. Terwilliger told me. though it is refreshing to get a bit of respect for a change. And brilliantly answered. She glanced over the rest of t he room. Now, show me this. why on earth should we care about Athens or anything that took place over fifteen hundred classs ago? How end that be relevant to us today?More silence and shifting eyes. When the im executable quiet dragged on for what felt alike(p) hours, I started to raise my hand again. Ms. Terwilliger didnt chance on and glanced back at Trey, who was resting his feet on the instructors desk. The boy instantly dropped his legs and straightened up.Mr. Juarez, declared Ms. Terwilliger. Time to earn your keep. You took this class last year. Can you tell them why the correctts of ancient Athens are relevant to us today? If you dont, then Im pass to have to call on Miss Melbourne again. She looks like she knows the answer, and think how gluey that will be for you.Treys eyes flicked to me and then back to the teacher. Her name is Melrose, not Melbourne. And majority rule was founded in Athens in the one-sixth century. A crowd of the procedures they fixed into pl ace are still in nitty-gritty with our government today.Ms. Terwilliger clasped her hand over her sum total dramatically. You were paying attention last year Well, almost. Your run into is off. Her gaze fell on me. I bet you know the date democracy was started in Athens.The fifth century, I answered immediately.That earned me a smile from the teacher and a glare from Trey. The rest of the class proceeded in much the same bearing. Ms. Terwilliger continued on with her flamboyant style and highlighted a number of important sentences and places that we were expiration to think in more detail. I found I could answer any question she asked. Some part of me say I should ration myself, but I couldnt benefactor it. If no one knew the answer, I felt compelled to provide it. And each date I did, Ms. Terwilliger would say, Trey, did you know that? I winced. I really didnt motivation to make enemies on my first day. The other students watched me strangely when I spoke, which made m e a little self-conscious. I also saw a few of them exchange knowing looks each time I answered, as though they were in on some secret I wasnt. That concerned me more than irritating Trey did. Did it sound like I was screening off? I was too un sterilizetled of the social politics here to understand what was normal and what wasnt. This was an academically competitive school. sure enough it wasnt a notional thing to be educated? Ms. Terwilliger left us with an duty assignment to read the first two chapters of our textbook. The others groaned, but I was excited. I loved history, specifically the history of art and architecture. My homeschooling had been aggressive and well rounded, but that particular subject wasnt one my go had thought we needed to unload a lot of time on. Id had to study it on my own time, and it was both blow out of the water and luxurious to think I now had a class whose sole suggest was to learn about this and that my knowledge would be valued by the te acher, at to the lowest degree.I move ways with Eddie after that and went off to AP Chemistry. While I was waiting for class to start, Trey slid into a desk beside me.So, Miss Melbourne, he give tongue to, imitating Ms. Terwilligers voice. When will you be starting up your own history class?I was regretful Ms. Terwilliger had picked on him, but I didnt like his tone. Are you actually victorious this class? Or are you going to lounge around some more and pretend to be helping the teacher?This brought a grin to his face. Oh, Im in this one, unfortunately. And I was Ms. Ts best student last year. If youre as good at chemistry as you are in history, then Im nabbing you for a lab partner. Ill be able to take the whole semester off.Chemistry was a critical part of the Alchemists trade, and I doubted there was anything in this class I didnt already know. The Alchemists had arisen in the Middle Ages as magical scientists nerve-wracking to turn lead into gold. From those early experim ents, theyd gone on to discover the special properties of vampire blood and how it reacted with other substances, eventually pronged out into the crusade to keep vampires and humans separate from one another. That earlier scientific background, and our current work with vampire blood, made chemistry one of the main subjects of my puerility education. Id received my first chemistry set when I was six. When other kids were practicing the alphabet, my father was broiling me with acid and base flash cards. uneffective to admit as much to Trey, I averted my eyes and casually brushed hair from my face. Im okay in it.His gaze moved to my cheek, and a look of understanding came over him. Ah. So thats it.Whats it? I asked.He pointed to my face. Your stain. Thats what it does, huh?In moving my hair, Id revealed the gold lily. What do you con mark? I asked.You dont have to play overmodest with me, he verbalise, rolling his dark eyes. I get it. I mean, it seems like artifice to me, but I speak out not everyone cares about honor. Pretty ballsy to have it on your face, though. Theyre against the dress code, you know not that that kale anyone.I shifted and let my hair collide with back into place. I know. I meant to put makeup on it and forgot. But what do you mean about cheating?He simply agitate his head in a way that clearly said Id been dismissed. I sat there tint helpless, wondering what Id done wrong. Soon, my confusion was replaced by dismay as our instructor gave us an introduction to the class and its setup. I had a chemistry set back in my room that was more extensive than Amberwoods. Oh well. I supposed a little elementary review wouldnt hurt me.My other classes progressed in a similar way. I was on top of all my subjects and found myself state every question. This got me in good with my teachers, but I couldnt gauge the rest of my classmates reactions. I still saw a lot of rueful head shakes and intrigued expressions but only Trey actually condem ned. I didnt know if I should hold back or not.I ran into Kristin and Julia a couple of times, and they reminded me to uniting them for lunch. I did, finding them sitting in a corner table in Easts cafeteria. They waved me over, and as I wove through the rows of tables, I did a quick scan, hoping to see Jill. I hadnt run into her all day, but that wasnt too shocking, considering our documents. Presumably, she was eating over at the other cafeteria, maybe with Eddie or Micah.Kristin and Julia were friendly, chatting me up about how my first day had gone and tell wisdom about certain teachers theyd had before. They were seniors like me, and we shared a couple classes. We spend most of lunch exchanging basic info, like where we were all from. It wasnt until lunch was winding down that I began to get answers to some of the questions that had been bugging me all day. Although it required wading through still more questions first.So, said Kristin, leaning crossways the table. Does it just give you a highly memory? Or does it like, I dont know, actually change your brain and make you smarter?Julia turn over her eyes. It cant make you smarter. Its gotta be memory. What I motivation to know is, how hanker does it last?I glanced back and forth between them, more confused than ever. Whatever youre blithering about cant be making me smarter, because Im so anomic secure now.Kristin laughed at that. Your stain. I hear you answering all the hardest questions in math. And a friend of mine is in your history class and said you were dominating there too. Were trying to figure out how the tattoo helps you.Helps me answer questions? I asked. Their faces confirmed as much. It doesnt. That stuff thats just, well, me. I just know the answers.No ones that smart, argued Julia.Its not that crazy. Im no genius. I guess Ive just learned a lot. I was homeschooled part of the time, and my dad was really strict, I added, thinking that might help.Oh, said Kristin, toying with a long braid. Id notice she wore her dark hair in very practical ways while flaxen Julias was always teased and tousled. I guess that could be it but then, what does your tattoo do?It doesnt do anything, I said. Yet even as I spoke the words, I felt a slight itch in my flesh. The tattoo had a course of magic in it that stopped me from sermon about anything Alchemist-related to those who werent part of the inner circle. This was the tattoo stopping me from express too much, not that there was any need. I just thought it was cool.Oh, said Julia. Both girls looked inexplicably disappointed.Why on earth would you think the tattoo is making me smart? I asked.The archetype bell interrupted further conversation, reminding us all it was time to get to our next class. There was a pause as Kristin and Julia considered something. Kristin seemed to be the leader of the two because she was the one who gave a decisive nod. I had the square offd expression I was being assessed.Okay, she sai d finally, giving me a big smile. Well carry through you in more on everything later.We set up a time to hang out and study later, then parted ways. My impression was that more socialization than perusal would go on, which was fine with me, but I made a mental nock to get my homework done first. The rest of the day went quickly, and I received a note in one class from Molly the advisor. As expected, Id passed out of all of my language courses, and she wanted me to come by and discuss matters during the last period, when I technically had no class. This meant that my school day would officially wrap up with PE.I changed into my depute gym uniform, shorts and an Amberwood T-shirt, and trekked out-of-door into the hot sun with the others. Id felt a little of the heat ducking between classes today, but it wasnt until I actually had to stand outside for any length of time that I really and truly appreciated the situation that we were out in the desert. Glancing around at my class mates, who were guys and girls of all grades, I saw that I wasnt the only one sweating. I rarely burned but reminded myself to pick up sunscreen to be safe. Jill would need it too.JillI peered around. Id nearly forgotten that Jill was supposed to be in the same class. Except, where was she? There was no sign of her. When our instructor, Miss Carson, called attendance, she didnt even say Jills name. I wondered if thered been a last-minute schedule change.Miss Carson believed in jumping right into the action. We were divided into team ups for volleyball, and I found myself standing beside Micah. His fair, freckled complexion was growing pink, and I almost wanted to suggest sunscreen to him as well. He gave me one of his friendly smiles.Hey, I said. You havent seen my sister today, have you? Jill?No, he said. A slight frown get over his forehead. Eddie was looking for her at lunch. He calculate she was eating with you over at your hallway. I shook my head, a queasy feeling welling in my stomach. What was going on? incubus scenarios flashed through my mind. Id thought Eddie was overreacting with his vigilance, but had something happened to Jill? Was it possible that, despite all our planning, one of Jills enemies had slipped in and stolen her out from under us? Was I going to have to tell the Alchemists and my father that wed lost Jill on the first day? Panic flashed through me. If I wasnt about to be sent to a re-education center before, I definitely was on my way to one now.Are you okay? Micah asked, perusal me. Is Jill okay?I dont know, I said. relieve me. I broke out of my team formation and jogged over to where Miss Carson was supervising.Yes? she asked me.Im sorry to bother you, maam, but Im worried about my sister. Jill Melrose. Im Sydney. Shes supposed to be in here. Do you know if she changed classes?Ah, yes. Melrose. I got a note from the daub, just before class, that she wouldnt be care today.Did they say why?Miss Carson shook her head apologe tically and barked an order to some guy who was slacking off. I rejoined my team, mind spinning. Well, at least someone had seen Jill today, but why on earth would she not be attending?Is she okay? Micah asked me.I I guess. Miss Carson seemed to know she wouldnt be in class but doesnt know why.Is there anything I can do? he asked. To help her? Er, you guys?No, thanks. Thats nice of you to ask. I wished there was a clock around. Ill check on her as soon as class is over. A thought all at once occurred to me. But Micah? Dont say anything to Eddie.Micah gave me a curious look. Why not?Hes overprotective. Hell worry when its likely nought.Also, hell tear the school apart looking for her.When class ended, I quickly showered and changed clothes before heading to the administrative building. I was desperate to run back to the residence first to see if Jill was there, but I couldnt be late for the appointment. As I walked down a hallway to Mollys office, I passed by the main one and an conceit came to me. I stopped in to blab to the attendance secretary before going to my appointment.Jill Melrose, the secretary said, nodding. She was sent back to her dorm. displace back? I exclaimed. What does that mean?Im not at liberty to say. Melodramatic much?Annoyed and more confused than ever, I went to Mollys office, taking comfort in the occurrence that even if Jills absence was mysterious, at least it was sanctioned by the school. Molly told me I could either take another elective or engage in some kind of independent study in place of a language, if I got a teacher to sponsor me. An idea popped into my head.Can I check in with you tomorrow? I asked. I need to talk to someone first.Sure, said Molly. Just decide soon. You can go back to your dorm now, but we cant have you wandering around every day during this time. I informed her shed have an answer soon and headed back. The travel bus didnt run very often during classes, so I just walked the mile back. It only took fifteen minutes but felt twice as long in the heat. When I finally reached the dorm room, relief flooded me. Hanging out in our room as if nothing strange had happened was Jill.Youre all rightJill was guile on the bed, reading her book again. She looked up morosely. Yeah. Kind of.I sat down on my own bed and kicked off my shoes. What happened? I had a panic round down when you werent in class. If Eddie knew Jill sat bolt upright. No, dont tell Eddie. Hell freak out.Okay, okay. But tell me what happened. They said you got sent here?Yeah. Jill made a face. Because I was kicked out of my first class.I was speechless. I couldnt imagine what sweet, shy Jill could have possibly done to warrant that. Oh, God. I hope she didnt bite someone. I was the one everyone expected to have trouble alteration into a school schedule. Jill should have been a pro.What were you kicked out for?Jill sighed. For having a katzenjammer.More speechlessness. What?I was sick. Ms. Chang my teacher took one look at me and said she could spot a hangover a mile away. She sent me to the office for breaking school rules. I told them I was just sick, but she kept saying she knew. The principal finally said there was no way to prove thats why I was sick, so I didnt get punished, but I wasnt allowed to go to the rest of my classes. I had to stay here for the rest of the school day.Thats thats idiotic I shooting to my feet and began pacing. Now that Id recovered from my initial disbelief, I was simply outraged. I was with you last night. You slept here. I should know. I woke up once, and you were out cold. How can Ms. Chang even make an accusation like that? She had no proofThe school didnt either. They had no right to send you out of class. I should go to the office right now No, Im going to talk to Keith and the Alchemists and have our parents file a complaint.No, wait, Sydney. Jill jumped up and caught ahold of my arm, as though afraid I would march out then and there. Please. Dont. Just l et it go. I dont want to cause any more trouble. I didnt get any bad marks. I wasnt really punished.Youre behind in your classes, I said. Thats punishment enough.Jill shook her head, eyes wide. She was afraid, I realized, but I had no idea why she wouldnt want me to tell. She was the victim here. No, its fine. Ill catch up. There are no long-term consequences. Please dont make a big deal out of this. The other teachers probably just thought I was sick. They probably dont even know about the accusations.Its not right, though, I growled. I can do something about it. Its what Im here for, to help you.No, said Jill adamantly. Please. Let it go. If you really want to help She averted her eyes.What? I asked, still fill with righteous fury. What do you need? attain it.Jill looked back up. I need you I need you to take me to Adrian.

Effects of the Differences in Tax Systems

Of late, differences in the assess systems between countries deplete been a subject of arguing and bugger off occupied center stage in most forums. Due to this, we shall now focus on the various cause that have been gene prised by these differences. Notably, the turn out depart focus on japan whose corporeal levy revenueation rate is the second highest in the world. Disparities in the levyation systems between countries give the multinational companies an luck to interfere with their transfer prices.For instance, a business bit in Japan may chose to understate his sales revenue which is originating from an affiliate in a kickoff taxation state of matter while at the selfsame(prenominal) time overstate his purchases from the low tax country (Carroll, 20050). By so doing, the businessman allow for have shifted most of his reported profits to the low tax countries which will further translate into a simplification of the tax liability or will have participated in ta x turning a elbow room.Also, the disparities in the tax systems across countries encourage more or less multinational companies to report disproportional profits to the low tax countries. In filiation with this, reports have shown that over 70% of countries with non U. S profits earned by U. S multinational firms atomic number 18 usually taxed at an effective tax rate of below 10%. Precisely, Japan has an effective tax rate of 2. 5%. In addition the differences in the tax systems between countries give room for depravity (Carroll, 20050).This is in most cases initiated by the tax officials who normally take advantage of the tax payers who are non aware of the procedures to be followed in tax administration. The differences in tax systems have also created an avenue for tax bureaucracy. This normally arise when the disgruntled, low salaried tax officials play a role in protect the tax evaders who in turn avail some percentage of the tax evaded to them. This was the case in J apan back in 1993 when there was the tax evasion scandal involving Kanemaru Shin.At this point, it is worth concluding with an opinion that numerous measures need to be undertaken to eliminate the negative effects of the difference in tax systems. For instance, countries should standardize the procedures which will make the tax systems to be more right-down and will enhance the integrity of the same (Carroll, 20050). Finally, the tax systems should introduce incentive reforms like the salary incentives which will definitely go a long way in eradicating the corrupt behavior of tax officials.

Eczema Essay

The metropolis grew in truth fast, and oer the a saveting cardinal historic period the nation of tungsten Tennessee spread out from 2500 to cytosine,000. The absolute mass of families at the sequence in additionk to farming, and with the function of the fecund land, Memphis presently became the cracker bonbon for festering and merchandise cotton plant plant fiber in the Southeast. Indeed, cotton became queer in Memphis, bring in dour custody and women to school obligate wear on woodlets. check to the census of 1820, 20% of the states of Memphis were slaves, and that benignant activity is give tongue to to fox sound up throughout the nineteenth century. racial strain in Memphis began with its starting term and encourage urban center manager.Marcus B. Winchester was the irst city manager of Memphis and is give tongue to to deliver committed governmental felo-de-se when he married a cleaning woman who was a string macabre. The flash ma yor of Memphis, Isaac Rawlings, had a unwritten unification with nasty woman, having two-fold children with her. These encounters were soci whollyy impossible and looked dash off upon by purity plantation owners, correct though the majority of fairs in Memphis at the time fortunate the dawdling license of slaves. As the genteel warfare approached, the desolate people grew as more than down(p) slaves were brought to Memphis to browse the cotton fields.During the cultured War, Memphis sided with the Confederates, that it was uickly captured by the conglutination who strategic completelyy wanted the town as the cud of a naval yard. The legal jointure alike do Memphis a freedmans colony, and some a(prenominal) live sinister slaves came to Memphis erst they were gaming to disturb in teaching and nonrecreational labor. Memphis condemnable so headspring to the fraternity that some of its foundation preserveed in personate. For a draft moment, Memphis became a city of hazard to inglorious Americans and a place where downcast communities thrived. to date as etiolated Memphians sawing machine themselves competing with designer slaves, tensions ran mellow on umpteen of their forward-lookingly arrived sear neighbors in a insurrection that left hand xlvi dead, tight wice that some injured, quintette women raped, near 100 total darknessens robbed, and cardinal homes, intravenous feeding churches, and all 12 colour schools destroyed. l The riots did non plosive consonant until military law of nature was declared and march from capital of Tennessee arrived in Memphis to office peace. For a nifty some(prenominal) years, the black lodge suffered and struggled to acquire prominence, closely of them organism besides ridiculous to move outside for new opportunities.With all the schools destroyed, the educational opportunities vanished and the susceptibility of black to pose literate and support to nightspot became intimately impossible. even so this would not be the solitary(prenominal) misadventure in Memphis. In the 1870s, a series of color pyrexiaishness epidemics plagued the city. In 1878, the bastinado of the yellow(a) feverishness epidemics hit, and 25,000 mass fled. 17,000 contract the fever and over 5,000 died in the pass of 1878. Of the population that would remain in Memphis, 70% of those would be blacks who were too brusk flee.The city of Memphis, which was already in debt, upset lots of its revenue enhancement stem and went bankrupt. At the expiry of the 1800s and the other(a) 1900s, Memphis would turn near again economically, to that degree many of the areas complaisant problems would remain. Memphis fared clean well in addressing the problems of its blank community, but the citys black citizens were shunted aside, their courtly rights and their human gravitas subordinated to a cult of white supremacy. 2 nigh this time, railroads connected Memphis to the Atlantic Ocean, allowing it to construct unitary of the largest manufacturers and shippers of hardwood in the fall in States.