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Saturday, August 31, 2019

Hr Profession Map

Developing Yourself As An Effective Human Resources Practitioner I confirm that the work I provided for unit 4DEP (HR) is my own. Signed:Date: Print Name: ACTIVITY 1 THE CIPD HR PROFESSION MAP The CIPD HR Profession Map sets out what HR Profession need to know, do and deliver at all stages in their careers. The Map covers 10 professional areas, 8 behaviours and 4 Bands of competencies and transitions, from Band 1 for the start of HR career through to band for the most senior leaders. It has been designed to be relevant and applicable to HR Professionals operating anywhere in the world, in all sectors and in organisations of all shapes and sizes’. PROFESSIONAL AREAS The 10 HR Professional areas describe the responsibilities and knowledge, for each area of the HR Profession at 4 bands of professional capabilities. Two of which are classed as the Core Professional Areas, Insights, Strategy and Solutions and Leading HR which are the main focal point of the profession. ‘They are applicable to all HR professionals, regardless of role, location or stage of career; whether inside organisations or working with them’.Insights, Strategy and Solution This professional area underpins the direction of the profession as an applied business discipline, with a people and organisation specialism. This area also allows HR Profession, to develop actionable insights and deliver situational HR solutions that stick. In the HR Profession Map Band 1 and 2 is expected to ‘consider the bigger picture at all times, observing connections, and draw conclusions about the impact of events and activities on each other’. Leading HR Leading HR Professionals are active and insight-led leaders who are owning, haping and driving. They develop across 3 main areas of leadership: Personal leadership, leading others and leading issues. In the HR Profession Map Band 3 and 4 is expected to seek feedback, and coaching to continually learn and develop as a professional. Bui ld own leadership through effective use of CPD activities. The other eight specialist areas which are Organisation Design, Organisation Development, Resourcing and Talent Planning, Learning and Talent Development, Performance and Reward, Employee Engagement, Employee Relations and Service Delivery and Information.They are specialist areas which identifies the activities and knowledge that is needed to provide Specialist HR Support. Bands The 4 bands of professional competences define, the contribution that HR Professionals make at every stage of their career. It helps to give a clear pathway and focus to all HR Professionals development planning and activities. At Band 1 the role would be an HR Practitioner, whose role would be to focus on client support and immediate and ongoing issues, spend time providing information, managing data, and serve the client with facts and information and peace of mind.They must also be efficient, flexible and give client satisfaction. Band 2 the role would an HR Advisor who advises and/or manages HR related issues and relating to individual or a team. Has a clear understanding of the evaluation process and solutions available. Serves the client with flexible options and recommendations and enable repeated business. Band 3 is a HR Consultant whose focus and activity would be to lead a professional area, acting as a consultant or partner, addresses key HR challenges at an organizational level for the medium and long-term.Spend time understanding the functional business realities and provide insights and linkages and serve the client with ideas, insights, challenges and solutions and is a trusted partner who is seated at the leadership table. BAND 4 is a Leading HR whose activity would be Leading and managing a professional area(s) and/or the organization and responsible for developing and delivering organisational and HR Strategy. Spend time understanding the organaisation and industry realities.Serve the client with ‘safe Haven’ for challenging discussions and lead team colleagues. Behaviours There are 8 behaviours that explain how a HR Professional needs to carry out their activities. Each behaviour is explained at 4 bands of professional capabilities they are, curious, Decisive Thinker, Skilled Influence, Personally Credible, Collaborative, Driver to Deliver, Courage to Challenge and Role Model. Each behaviour has a series of contra- indicators which illustrates the negative manifestations of the behaviour.SERVICE DELIVERY AND INFORMATION In this professional area the HR Professional ensures that the delivery of HR service and information to leaders, managers and staff within the organization is accurate, efficient, timely and cost-effective and that human resource data is managed professionally. The following activities and knowledge specified within the professional area at Band 1 identify those I consider most essential to my HR Role: ActivitiesService Delivery Models and Execution Servi ce Management and Metrics Business Process Redesign and continuous Improvement HR Technology What you need to doAt Band 1 HR Professionals would need to strive to maintain a continuous and excellent service, Strive to deliver excellent customer service care and have strong customer service ethos. Also provide information to all members of the organization via email, telephone etc. , collecting processing data and delivering management information in an efficient, effective and timely manner, and comply with organizational procedures and legislative requirements. KnowledgeService Excellence Operations Management HR Technology What You Need To Know How to handle and escalate complaints. The cost restraints and service delivery targets of the organization. How to use HRIS to produce data and metrics. In my role as a HR Specialist on a day to basis I provide customer service, advice and deliver information to all members of the organization regardless of their position within the orga nization.I also maintain and update personnel records both manual and electronically. Handle pay and financial matters for over 70 personnel, rectified any inconsistencies and ensured all personnel are paid accurately and on time. On a Monthly basis I accumulate authentic itemized Monthly Personnel Returns on Microsoft Excel spreadsheet. Supply Head of department with a modernized ability to schedule and deploy up to 70 personnel, essential at a time of increasing operational commitments.

Friday, August 30, 2019

Spf and Sunscreen

What do the SPF Numbers on Sunscreen mean? What is the SPF number on the sun screens? The higher the number, the better, right? Before you head out in the sun this summer, you should know a few things about SPF. What is it, exactly? What do the numbers mean, and how high can they go? We use sunscreen to block ultraviolet light from damaging the skin. There are two categories of UV light. The UVA- has more long-term damaging effects on the skin, like premature aging. UVB –causes sunburns.SPF or sun protection factor, numbers were introduced in 1962 to measure a sunscreen's effect against UVB rays. To determine a sunscreen's SPF, testers round up 20 sun-sensitive people and measure the amount of UV rays it takes them to burn without sunscreen. Then they redo the test with sunscreen. The â€Å"with sunscreen† number is divided by the â€Å"without sunscreen† number, and the result is rounded down to the nearest five. This is the SPF. SPF numbers start at 2 and have just recently reached 70.To figure out how long you can stay in the sun with a given SPF, use this equation: Minutes to burn without sunscreen x SPF number = maximum sun exposure time For example, if you burn after 10 minutes of sun exposure, an SPF of 15 will allow you to be in the sun for up to 150 minutes without burning. You should know that this equation is not always accurate. People usually use far less sunscreen than the amount used in testing. In the real world, the average sun worshipper uses half the amount of sunscreen used in the laboratory, which could result in a sunburn in half the time. My mom and her family grew up around a swimming pool.They spend all day by the pool when we go out of town. My grandparents have to get cancer removed every year. It is true, a higher SPF number means more sun-exposure time. It also indicates the level of UVB absorption, but this number doesn't increase exponentially, which can be confusing. For example, an SPF of 15 absorbs 93. 3 pe rcent of UVB rays, but an SPF of 30 absorbs 96. 7 percent. The SPF number has doubled, but the absorption rate has increased by only 3. 4 percent. Because of the confusion about UVB absorption, the FDA proposed a cap on SPF numbers. Any sunscreen higher than 30 SPF would be a â€Å"30-plus. Thirty was the decided cap because above that, the percentage of UVB absorbed and overall protection of the skin increases only slightly, but people may misinterpret these higher SPF numbers as a much higher level of protection or even a guarantee of all-day protection. SPF| % UV absorbed | 2| 50 | 4 | 70 | 8 | 87. 5 | 15 | 93. 3 | 30 | 96. 7 | 50 | 98 | As helpful as the FDA was trying to be, the cap is clearly not in practice: Neutrogena and Hawaiian Tropic recently released sunscreens boasting an SPF of 70. We have sunscreens ranging from 15 SPF to 70 SPF in our cupboard at home.There are several factors that allow all of us to get a sunburn even if we have sunscreen on. First, we don’ t use enough. Second, despite waterproof or sweatproof labels, all sunscreens decrease in effectiveness when exposed to water or sweat. If you don't apply the correct amount and then reapply after exposure to water, a 12-hour bake in the sun could give you a serious sunburn. The bottom line is that a sunscreen with a higher SPF does offer higher protection against UVB rays, but once you get past SPF 30, protection doesn't increase very much, and the higher number may give you a false sense of protection.Instead of letting SPF be your only guide to sun protection, avoid a burn by following a few simple sunscreen rules. 1. Know yourself: If you are whiter than a sheet of paper, if your Aunt Linda has skin cancer, or if you are sensitive to the sun because of a medication or a medical condition, take extra measures. Stay out of the sun as much as possible, wear a hat when you are out, use a broad-spectrum sunscreen with a high SPF and reapply that sunscreen often. Don’t put a lo t of sun screen on and lay out by the pool. 2.Look for â€Å"Broad-spectrum† label: The SPF number indicates protection only against UVB rays — many sunscreens, even those with a high SPF, allow UVA rays to be absorbed by the skin. UVA protection is usually indicated by a â€Å"broad-spectrum† label. Look for this label to ensure the most well-rounded sun coverage. Broad-spectrum sunscreen ensures protection from both UVA and UVB rays. The latest sunscreens boast new chemicals, like Mexoryl, which has proven to be one of the most effective UVA-blockers out there. 3. Be prepared- be proactive in planning: To be effective, sunscreen eeds to be fully absorbed into the skin, so apply it 15 to 30 minutes before you even step into the sun. Make sure your whole family has taken the time to put sunscreen on. Then get ready for your time outdoors. 4. Reapply yourself: Whether you're lying by the pool or mowing the lawn, you'll probably be exposed to sweat or water, the n atural enemies of sunscreen. To be safe, reapply after you swim or sweat. If you are going to a friends home or to the park, take a bottle with you. My mom keeps a bottle in each of our golf bags.It takes almost 3 hours to play 9 holes in the junior league and it is extremely hot. 5. Full exposure: No matter how high the SPF, sunscreen can protect only the skin it covers. The most commonly missed spots are the temples, ears, back of the neck and top of the feet. If you are sometimes guilty of losing your focus while applying your lotion, try one of the sunscreens that contains disappearing colorants, so you can identify unlotioned areas before they burn to a crisp. Our generation needs to learn from our parents and grandparents.My grandma and grandpa Cox are always having skin cancer frozen or burned. My grandma has had a small part of her nose removed from malignant skin cancer. My mom grew up with a pool in her backyard her whole life. She spent so many years laying out in the sun with no sunscreen on. She also spent a year at BYU Hawaii so she could be in the sun. Our family is good about putting sunscreen on but we can all be better. I have learned so much about protecting my skin. This summer I am going to make a goal to wear sunscreen at the beginning of the day and have a bottle with me.

Thursday, August 29, 2019

Is the lenght of psychtherapy related to the nature of treatment or to Essay

Is the lenght of psychtherapy related to the nature of treatment or to the nature of psychological disorders - Essay Example Focal psychotherapy is a limited form of psychotherapy implying an existence of a specific problem and using so-called focused therapy for treating this problem. Psychoanalytic counseling is usually working with specific life situation occurred. It may be a period ranging from one meeting to several years. In some cases a person, who wishes to obtain psychoanalytic help, can choose the duration of treatment depending on the goals and circumstances. The duration and frequency of meetings are determined by the patient and the psychoanalyst and does not necessarily take a long time. If we talk about psychoanalytic psychotherapy and psychoanalysis, they are never limited to a specific time or course of treatment. Together these findings suggest that the length of any psychotherapy is related to the severity of mental disease. Thus, the argument is that the duration of therapy depends on the nature of stated problem and the patient's personality, the methods and various techniques should be chosen accordingly. Key words: psychotherapy, psychoanalysis, psychoanalytic theory, psychological disorder. Introduction Nowadays it is almost impossible to avoid stressfulness, anxiety and disturbance. The tempo of our contemporary life is so fast, that sometimes we really have no time just to get some rest, calm down and have a serious look at things happening in our life. We become too nervous, too irritated, too tired and unsatisfied with everything and anyone. Sometimes it is very difficult and even impossible to single out a definite reason for being so unhappy and distressed. As a matter of fact, such behavior becomes the reason of quarrels and scandals at work and home. Some people can cope with their problems by themselves, but some really need professional help and even treatment. Nobody can deny that everybody needs being heard and understood. With the help of mental health practitioners a lot of people are able to face their fears, doubts, complexes and thus, they ca n fight their own demons successfully. From ancient times people regarded the mental disorders as the most difficult to treat. Such illnesses were considered to be connected with human’s soul and they were almost incurable. In some countries such mentally sick people were supposed to be cursed, they were feared and sickening. In Russia, however, whacky people, or as they were called â€Å"God’s fools†, were considered to be blessed and piety; it was a great sin to hurt or abuse them somehow. Nevertheless, such people were never tried to be treated. But time is changing and there appeared a science that was able to give hope to hopeless, the science able to treat souls. Psychotherapy is a comparatively young science, and it is defined as treatment of different mental and emotional disorders by means of psychological methods. It is not a secret that at the present time more and more people try to seek this help in the offices of psychotherapists. It is necessary f or them to speak to a professional, to get a useful piece of advice and find a rest at last. But still it is not so easy. The period of recovering from any disease is always uneasy and complicated with lots of factors (Bateson, 1958). The therapist should understand the patient's problems, and actively help him overcome such hazards of life

Wednesday, August 28, 2019

Excessive Force Essay Example | Topics and Well Written Essays - 750 words

Excessive Force - Essay Example This essay will summarize the incident, analyze the use of force and will look into measures to prevent police misconduct. Police Officer Edward Krawetz was convicted of a felony assault in March 2012 for the use of excessive force. â€Å"Officer Krawetz was caught on video kicking Donna Levesque (suspect) in the face, while she sat on a curb, handcuffed, in May 2009† (Allen, 2012). Although Krawetz claimed self-defense, the video clearly showed the officer kicking Levesque hard after she kicked him. Other officers at the scene agreed that Officer Krawetz was never in danger. After a trial, Karawetz was sentenced to a 10 year suspension without pay and to undergo counseling. In addition, the police department served him with a notice of termination. He will appear to a board hearing made up with three panel officers in accordance with the Officer Bill of Rights on a later date. According to Eyewitness News 12, it was reported that the incident was Karawetz’s second conviction (Daly, 2012). Officer Krawetz was previously convicted for a misdemeanor assault in 2001. Given the outcome of Kara wetz’s actions, it can be assumed that termination from service was something that Karawetz was expecting. Regardless of the reason leading to the arrest of a suspect, police officers are required to demonstrate integrity beyond approach (Ortmeier, 2006). Officers should never use unnecessary force or violence unless the situation necessitates it. Although there is no standard operating procedure for evaluating excessive force when subduing a suspect, common sense plays a good role when apprehending a suspect after employing handcuffs. The Constitution and other laws place limits on how far the police can enforce the law using appropriate measures. The use of excessive force should be as low as possible unless the officer is being threatened or in danger. According to Segan’s (2012)

Tuesday, August 27, 2019

Supply Management System for RCA Dissertation Example | Topics and Well Written Essays - 7000 words

Supply Management System for RCA - Dissertation Example This project helped me a lot in exploring new facts and increased my knowledge for practical implementation. Thanks a lot to all who helped me a lot in completing the project. Table of Contents List of Figures & Tables i Abstract ii Introduction 1 Origin of ERP 1 Steps involved in the Implementation of ERP 2 i. Stratategic planning 2 ii. Procedure Review 3 iii. Data collection & Clean up 3 iv. Training and testing 4 v. Go live and evaluation 5 Best Practices affecting the successful Implementation of ERP (Supply management Software) 6 i. Requirement of an ERP solution 6 ii. Successful project planning and project execution 7 iii. Integrated Team work 7 a. Identification of Team leader 7 b. Balancing the duties of ERP team members 7 iv. Selection of the best ERP Solution & ERP implementation strategies 8 v. Building up realistic expectations about the ERP implementation 8 Literature Review 9 The Study; Implementation of ERP (SUPPLY Management System) on RCA 9 Research Methodology 15 P re-Implementation Activities 18 i. Requirement of an ERP solution 12 ii. Reasons for RCA to implement ERP solutions or management system 13 iii. Scope of Work 13 iv. Steering Committee 14 v. Preparedness 15 Implementation Processes 16 1. Preparation Business Document 17 2. Signing Base-Line agreement 19 3. Picturing the Scenario 20 Five steps for implementation of ERP on RCA: 21 1. Strategic planning 22 2. Procedure review 23 3. Process maps 23 i. Initializations and configurations 24 ii. Making user accounts and details 24 iii. Data Collection & Clean Up 25 iv. Business Documents as prepared by the ERP implementation Team:25 Conclusions 28 Discussion and analysis 30 References 31 List of Figures and Tables: Fig i. ERP and its five successful modules Pg Fig ii. Different steps of successful implementation of ERP Fig iii. Workflow for implementation process List of Tables Table 1. signing sheet for implementation processes Table 2. showing the process maps and legends of process maps Table 3. Initialization and setting document Table 4. showing the document of Budget setting Table 5. showing the approval of authorization matrix Abstract The Enterprise Resource planning is the most widely used technology around the world for integration and automation of the systems which help in the operational organization. In this study, special focus has been paid on analyzing the various steps that are involved in implementation of Enterprise Resource planning on RCA. It discusses the various modules and the initializations that need to be done before preceding an organization to a fully automation and integration of the systems. It discusses the complete framework of the implementation of ERP with reference to the risks and necessary management associated with each and every step of the implementation. The study also analyzes the extent of the support that ERP implementation provided on RCA and what were the impacts of the ERP implementation on the system efficiency and pr ocesses. Actually the RCA is trading company to

Monday, August 26, 2019

Is Facebook Response for our Loneliness Essay Example | Topics and Well Written Essays - 1250 words

Is Facebook Response for our Loneliness - Essay Example During her last days, she looked for companionship from fans whom she met through Internet sites and fan conventions. When news of her death got out, she was the subject of over 16,000 posts on Facebook and more than 800 tweets. In â€Å"Is Facebook Making Us Lonely,† published in the May 2012 edition of The Atlantic magazine, Stephen Marche looks at the phenomenon of Facebook and how it affects our relationships as human beings. In a similar way to most of us, Vickers’s network of communication had increased yet decreased at the same time. Many of us can be easily accessed but yet we live in isolation. In recent years, technology has moved us to a way of life (technology) that we wholesomely rely on. In the extreme, several miles of fiber-optic cables were installed between the Chicago Mercantile Exchange and New York Stock Exchange in order to increase the speed of transmission during trading by three milliseconds (Marche 2012). But, in spite of absolute and instant c ommunication, we can suffer from loneliness. The more the new socializing modes, the less of an actual society exists. The more the connection, the lonelier we become. As of last year, Facebook had over 800 million users and revenue in excess of $3 billion (Marche 2012). The company further aims to be the largest internet IPO ever. Although it is the first site to have more than a trillion page views in a month, the way in which it is used is causing harm to its users without them knowing (Lushing and Atwan 45). Even Facebook’s owner, Mark Zuckerberg, who is one of the youngest billionaries in the world, experiences loneliness like the rest of us. As can be seen in the film The Social Network, his loneliness is evident when he sends a friend request to his ex-lover and then waits for a response while refreshing the page (like many of us have desperately done). Unlike the Friends circle in Google+, which suggests that people only include his or her real friends, Facebook has c reated a cyber world that includes people with whom we have never interacted. This depicts the interference that Facebook has brought about in relationships—it promotes the isolation that it was designed to overcome. Many people thought that Facebook was developed as a solution to people suffering from loneliness. This innovation seemed to be a solution at the time; however, recent studies show that loneliness rates in American have significantly increased. Additionally, isolation has increased unhappiness in the U.S. To understand the real effect social media forms have caused, we need to realize there is a difference between loneliness and being alone. Being alone is a beautiful thing. On the other hand, loneliness is a sad thing; it is also a psychological condition. Analyzing data from Dutch twins in 2005 showed that they both had similar genetic conditions as they did psychological problems (Marche 2012). Nonetheless, loneliness is difficult to explain. The UCLA loneline ss scale is the best tool to measure the loneliness of a person. Studies using the scale have shown that loneliness is increasing rapidly within a short time. A leading American study shows about 20 percent of Americans suffer from loneliness (Marche 2012). Single people suffer from loneliness more than married couples who are confidants. Another study found that active believers who perceived God as helpful and nonfigurative were less lonely than those who saw God as wrathful. Due to increased rates of loneliness there is a fear of an epidemic across Europe, as suggested by health experts. Loneliness and bein

Sunday, August 25, 2019

Organizational Psychology Leadership Term Paper

Organizational Psychology Leadership - Term Paper Example It is proved that leadership is a key indicator of organizational psychology, reflecting the psychological and social trends developed within each particular organization. At the same time it is made clear that the approaches used by researchers when having to explore the particular subject may be differentiated, a fact that cannot influence the value of organizational psychology as a factor influencing all aspects of organizational life, including leadership. Also, after examining the content and structure of the three studies, the following assumption has been developed: all of them have addressed their aims; however, the study of Strauss, Griffin and Rafferty (2009) seems to be more appropriately structured and justified responding fully to the requirements of academic research. Aims In the study of Vigoda-Gadot (2007), aims are clearly stated: reference is made to the effort of the researchers to identify ‘politics can be a mediator between the leadership styles and the for mal and informal aspects of employee performance (Vigoda-Gadot 2007, p.661). Rowold & Schlotz (2009) also clearly state – in the introductory section - the aim of their study: to prove that leadership style can lead to the employees’ chronic stress. In the third study also, no problem seems to exist regarding the presentation of the study’s aims; Strauss, Griffin and Rafferty (2009) make clear that their study focuses on the identification of the relationship between leadership and employees’ proactivity. However, the specific study seems to have an advantage – regarding the presentation of its aims – compared to the previous two studies; analytical explanations are providing regarding the decision of the authors to choose the particular subject and the gaps in the literature that the study is expected to cover. Structure The structure of the study of Vigoda-Gadot (2007) can be characterized as quite satisfactory, focusing on the analysis of the issues under discussion; moreover, the literature related to the issue under discussion is analytically presented – headings and sub-headings have been employed for increasing the quality of the flow of the text and ensuring that all parts of the text are distinctive, a fact that can be considered as an advantage of the particular paper. From a similar point of view, in the studies of Strauss, Griffin & Rafferty, A. (2009) and Rowold & Schlotz (2009), no problem seems to exist regarding their structure; sub-headings have been used to indicate the parts of the paper and the order/ reasoning of methodology involved. Between the specific two studies also, an advantage seems to exist for that of Strauss, Griffin & Rafferty (2009). Comparing the three studies, it could be noted that the Vigoda-Gadot (2007) offers more analytical explanations on leadership and its role within organization; moreover, the issues discussed are fully and adequately justified using appropriate theo ries and empirical evidence. Theories In terms of the literature used in the three studies under

Saturday, August 24, 2019

EDLE 636 - Assignment 1 Research Paper Example | Topics and Well Written Essays - 1500 words

EDLE 636 - Assignment 1 - Research Paper Example Human beings must be stewards of each other and safeguard the available resources so that future generations can enjoy it. Pastoral care is founded deep into their identity founded on a mutual relationship of profound respect. The Catholic identity utilises a variety of symbols, rituals and actions that are all used to express the various sacraments. In Australia, Catholics remain around one quarter of the population. There is a grounded belief that God is full of surprises and as such, people must strive to protect the catholic identity and learn from previous mistakes. Often, secularists have tried to remove religion from the public domain to private life in order to make it another area for consumer choice. Catholics do not believe in individual choices that reflect personal preferences unrelated to the truth as realized on their stand on the contraceptive pill and the post-war immigration. The contraceptive pill brought about a social revolution in the Western world. This was linked to the hope that abortion rates would fall drastically and children would only be conceived when it was convenient. This pill however simply liberated sexual activity from procreation making it a recreational right for adults. It has escalated divorce rates separating children from the ones they love. It is for these reasons that the Catholic identity has distanced itself from the use of contraceptives because of its belief that sexual activity should be a pure affair between a man and his wife. The Catholic identity believes in sacraments that are meant to allow a person realize in word and deed, the message of Gods Kingdom within itself. It proposes universality and inclusiveness in understanding Gods word. It takes Jesus as its exemplar and guide drawing inspiration from the life, death and resurrection of Jesus. That Catholic identity respects all life as being equally precious in the eyes of God and invites all to

Friday, August 23, 2019

The Guardian Building, Detroit, Michigan Research Paper

The Guardian Building, Detroit, Michigan - Research Paper Example Detroit is credited with the best paintings and the best painters like Graham Beal, Julie Mehretu and Jane Hammond. In Detroit, the Detroit Institute of Arts also has a wide collection of paintings which hail from all corners of the world consequently making Detroit an art attraction city. It is reported that Detroit owns more than 100 art galleries which showcase the talent and creativity of the people of Detroit (Uhr, 4). Painting being is one of the major aspects of art that has been vividly exploited by the people of Detroit. Due to this, this paper will explain the recent and old art of Detroit with a main focus on paintings around its metropolitan area. Paintings in Detroit The Detroit area hosts a wide range of paintings safely kept in galleries, museums, schools and famous buildings with some of the oldest and famous painters credited for the beautiful works. One of the oldest painters in Detroit was Diego Rivera who painted twenty seven wall paintings. His paintings featured the traditional Mexican culture which resembles the indigenous Indian culture (Scripps, 54). It is evident that art was used to express the heritage and culture of a people. Moreover, Diego Rivera’s work also included wall paintings or murals of the Ford Company at the start of making of the fuel propelled engine (Scripps, 147). He painted workers at the industry working with big machinery inside the Ford Company making the engines. This was a great monument which until today holds the memory of the beginning of the petrol engine designing. On the walls, Rivera painted murals with varied expressions from the cultural traditions of the Mexican people to the industrialism if the American nation (Scripps, 97). They were considered his greatest success which depicted the industrial and technological revolutions that were taking place around the nineteenth century. It is also evident that painting as art also stores the memories and events that were take place at a certain time I n addition, Thomas Cole in 1845 and 1847 painted one of the most extraordinary pieces of the view of lakes and peaks at sunset (Richardson, 57). This was a great painting which attracted attention from the greatest collectors in Detroit. It was finally stored in the Schwartz Galleries among other paintings done by Thomas Cole. In his paintings, Thomas Cole expressed nature at different views clearly exploring the diverse natural attractions of Detroit. This explains that art is also used in the expression of certain natural phenomena. This led to increased tourist visitations and further enhancing the art of the Detroit people (Downs, Rivera & Kahlo, 57). Other inspiring and talented painters have also hailed from Detroit. Particularly, Patricia Hill Burnett (Siler) a lady who was born in Brooklyn moved to Detroit with her mother and started professional portrait painting (Beal, 21). She is credited with some famous paintings including the painting of the Philippines President Coraz on Aquino in her presidential palace in Manila, the portraits of Margaret Thatcher, Max Fisher, Jackie Joyner Kersee and Indira Gandhi. Another artist who was very talented is Shelden Iden, who is credited with beautiful works of himself, and the inspiring paintings of the great Indian caves using the light rays that were streaming through the cave openings. Robert Wilbert, another painter based in

Reading assignment 4 Example | Topics and Well Written Essays - 250 words

Reading 4 - Assignment Example Research and problem solving should be aimed at discovery, and not identification of existing contexts and assumptions. The divergent concept illustrates the breakage from the existing constraints, and also the established thinking models of analyzing problems (Higgins, 1994). Expansive outlooks and original thinking, represents the problem solving process. In the business organization environment, divergent thinking is applied in several ways. A company suffering losses can embrace divergent thinking to ensure turnaround. The company can form mergers and strategic alliances with other companies, so as to increase its market base and benefit from superior production technologies. Convergent thinking focuses on key attributes. The aim entails provision of adequate resources, and also investing in areas that generate high results. Significant opportunity areas must be identified, amongst a universe of alternatives (Higgins, 1994). Success criteria are discussed, and the possible solutions are continuously narrowed. In the business organization context, convergent thinking can identify the solutions to the losses in one major way. The convergent solution can be minimizing losses through rightsizing. Rightsizing entails terminating employment of non-core employees, so as to drastically reduce the remuneration

Thursday, August 22, 2019

Michael Moore Capitailism a Love Story Review Essay Example for Free

Michael Moore Capitailism a Love Story Review Essay The film Capitalism: A Love Story is a documentary by Michael Moore which outlines the negative effects capitalism has on modern society. Moore points out that capitalism gives people the opportunity to make a lot of money and to have a high standard of living. However, for many workers, making an income to support a family can be quite impossible. At one time, you could find a secure job and live a good life, but capitalism has evolved into a system of greed where only the rich get richer, and the middle class get poorer with no chance to better themselves. This review will analyze the positive and negative impacts of capitalism shown in the film, as well as provide my comments as to why I enjoyed the film. Capitalism gives us the freedom to do what we want and to make what we want of ourselves. It gives one the opportunity to work as much or as little as one wants, and to have the ability to make more money than others. At one time, if you worked hard, you could make a lot of money, and you could purchase a house, cars and many material possessions for yourself and your family. One could argue that even today, with a good education and a secure job, one could enjoy the benefits of a good life. Thus, corporations provided jobs, infrastructure and security for its employees and subcontractors. However, corporations have evolved and will continue to evolve. In some cases, modern companies have evolved positively where they can profit and, at the same time, treat all employees including CEOs fairly. Some such businesses are run democratically by all the workers, who also own the company, because they have an equal say and vote in the running of the operation. These worker-owned companies, such as the bread company in California, provide a good income for all their workers. The employees share equally in the profits, and profit sharing is not dependent on the position one holds. One owner commented that the more hours one works toward the benefit of the company, the more one shares in the profit. Detrimentally, many corporations have evolved negatively where the CEOs are only concerned about filling their own personal pockets with increasing profits and not caring at all about the well-being of their employees. Michael Moore eagerly points out the negative impacts capitalism has on society. Capitalism no longer provides people with the long-term sustainability needed to support themselves and their families. A good example of this is when Moore speaks out about his hometown of Flint, Michigan, and the GM plant where most of the citizens worked. When the automotive company shut down, the workers lost their jobs, and they had nowhere to turn for money. Moore alluded the reason the plant shut down was for the CEOs’ benefit because they were trying to make more profit, while not giving a second thought for the welfare of the people of Flint. As a result, many families lost their homes, and Flint became an abandoned city. Capitalism does not care about the average person because it is a system where corporations compete for higher profits and more benefits for the rich CEOs. If the GM plant in Flint was planning to close, and there was any regard for its employees, why was there no effort made to retrain employees with skills needed for other jobs so that they could continue to support their families and debts? In fact, CEOs of large corporations lobby and influence government policies to permit special tax cuts and bonuses allowing corporate officials to make more money, and in return, greedy government officials also benefit by receiving corporate favours and benefits. Thus, Wall Street and government officials help fill each other’s bank accounts.

Wednesday, August 21, 2019

Benefits of Cross Border Mergers and Acquisitions

Benefits of Cross Border Mergers and Acquisitions In the process of businesses creating or building shareholder value, they the management are motivated to undertake cross border mergers and acquisitions in other to expand their operations which will then generate greater profits or potential for owners (shareholder) value creation than that of internal growth. Cross-border mergers and acquisitions (MA) internationally have played a key part in this issue of globalisation or global activity of growth and expansion. When firms and companies otherwise known as enterprises continually increase in size, they tend to look for more funding or capital from outside their territory (locality) or country of operation which may not be readily available in their home country of operation to further advance their growth and expansion drive. And this particularly involves transnational firms such as HSBC, British Petroleum (BP), Vodafone and Shell for example taking over companies or businesses in other countries by parting away with huge sums of money. According to Krekel et al.(1969) mergers usually involve businesses or corporations of same or equal size, whilst the acquiring firm in the case of acquisitions tends to be bigger or larger. According to recent trends in cross border mergers and acquisitions (MA), most of these Multinational Enterprises (MNEs) move to emerging markets in order to take charge or buy controlling interest in those markets. The creation of the European Union (EU) internal market on 31 December 1992 (which seeks to remove trade barriers among member nations) brought about influx of US, Japanese and EU companies holding market positions in EU. And thus the late nineties witnessed more MA involving both local and International partners, with mega mergers between multinationals like DaimlerChrysler and Exxon-Mobil, which transformed global market competition. During this period many businesses in emerging markets were privatised thus creating growth opportunities for MNEs to gain access to previously closed markets of enormous potential. The United Nations Conference on Trade and Development (UNCTAD, 1998) unfold the driving forces behind cross border MA as per current globalisation. Practitioners of cross border MA deals encourage deregulation or diversification and liberation of the local and state owned businesses or enterprises, thus affording foreign enterprises or businesses in advanced economies to invest directly, joint venture ship or partnership or even outright take over (UNCTAD, 1999) This paper will try to address the significant benefits and also some pitfalls of cross border, mergers and acquisitions as pertaining to global market growth and expansion of Multinational Enterprises (MNEs) or businesses. UNCTAD, 1999 reports that the transition host nation in a greenfield investment or mergers and acquisition stands to benefit in resources or technology. For instance the flow of foreign direct investment to a transition host nation will boost its foreign reserves (Gross domestic product). A clear example is the take over of Cadbury UK plc by Kraft Company which undervalued these shares (Cadbury) but yet invested in excess of Nineteen billion pounds (Â £19) into the UK economy in the midst of the global economic crunch. According to Razin et al (1998), low level of taxes or incentives in some European Union (EU) countries, prompted Investors within UK, to move their production wing of their firms from the UK to E U countries in order for these firms to enjoy stron ger market positions. Investors usually consider tax issues before deciding on where to invest or move their investments to. Many a times, investors favour or decide on nations where the tax laws and policies are relaxed thus favouring their cause in terms of releasing their investment back with maximum gain. Hitt et al (2001 a,b) described acquisition as the process by which controlling stake in a business enterprise or venture is purchased by another larger firm via an open market or on an exchange. Acquisition which is otherwise known as Takeover occurs when majority shares or stake in an organisation is purchased by another bigger firm. By this, the bigger firm take control or charge of the assets as well as the liabilities of this target business which now becomes its subsidiary. Hitt et al (2000) further saw merger as the situation where two or more smaller corporations decide to pull their resources together in order to become a giant leader in their industry or market. When this happens, a new corporate identity will adopted thus both companies will drop their old or individual identities and put on the new one after an agreement has been reached amongst the parties involved. A clear example will be the ongoing merger agreement being entered into by British Airways and Iberial Air lines which aftermath will birth a new corporate identity and image as agreed upon by the parties involved. Another example is that of GlaxoSmithKline which involved synergy between two pharmaceutical firms namely Glaxowellcome and Smithkline Becham that merged to form the second largest pharmaceutical company in Europe. It is worthy to note that synergy will provide more gain since the two companies stands to produce more when they are together through sharing of ideas and technical know how than being on their own as individual. Thus the equation of one plus one equalling three came to being (synergy theory) through merger and acquisition as beneficial to the two firms that came together as one entity or under one umbrella. Again these large companies or businesses with global repute or stature enjoy tremendous benefits in the area reduction in prices, increasing control of market and economies of scale. According to Fatemi et al (1988), even though introducing cross border MA in a near perfect market situation, the owners of the business may not enjoy dividends as per from local operation and this varied valuations for local and international mergers will seek to uncover the imperfect capital market dealings. Pringle (1991) stressed that market accessibility is the main rationale for foreign direct investment. To add to this Harris et al (1991) further elude to the fact that giant or larger companies or firms join with other firms in other nations simply to access their foreign market share. In other words it aids in its saturation into new areas or segments of other markets with no restrictions whatsoever and in addition access credit facilities whilst enjoying tax rebates reserved for local businesses. HOW CROSS BORDER MERGERS AND ACQUISITIONS ARE DETERMINED Investors are always drawn to or interested in investing in high flying corporations who are consistent and increasingly growing and engaging in expansion drive of their various businesses or business units. Growth and expansion performance of businesses may be as a result of good corporate governance practices and policies adopted by or from the side of Management of that firm in line with that of the growing target market. In the words of Cheng et al (1989) and that of Moore (1996), overseas business owners or investors enjoyed high returns on their investments after being encouraged to put or invest their wealth in financial institutions (bank), outside the United States for the simple reason of their good financial health thus, favourable growth rates and high turnover in assets and expansion drive. Among other factors that positively influence cross border dealings in emerging economies like that of Africa, Eastern Europe and South America is profitability and efficiency that st ands out as the number one reason. Financiers and investors from both the United States of America and United Kingdom channel their wealth to some financial institutions (banks) and other businesses in these regions via direct investments or mergers. Hannan et al (2007), Vander (2007) and Pasiouras et al (2007) all consented that investors from the United States will shy away from investing their wealth in those financial institutions that constantly make a deficit after they (investors) have critically scrutinised and reviewed the said financial data, profitability and investor ratios before choosing the right venture to invest in, in order to maximise their wealth. In the words of Hannan et al (2007) a lot of mergers and cross border acquisition happen due to the challenges businesses go through in sourcing for more funds or capital to expand their businesses. Hannan et al (2007) again said many of the larger financial institution (banks) and companies exploit the option of target ing emerging markets in terms of investing their resources when considering expanding their corporations. The results from this movement by the larger companies will better advance the economies of these target countries where the small firms are located for which takeover occurred since the cost involved in business transaction will be drastically reduced due to the size and capital base of these larger firms. Among other things, cross border mergers and acquisition can occur where there is concentration of similar businesses such as banks in a catchment area or region. Businesses like banks and stores according to Hannan et al (2007) would always want to take their services and operations to the door steps of the clients, thus concentrating on high streets and other prime locations to better meet their clients need as can be attested in the United Kingdom (UK). Another point worth considering in this determinant of cross border acquisition and merger is Taxation. As with most countries, local companies enjoy tax reliefs or exemptions for awhile whilst foreign companies are made to pay income tax on their local business enterprise as well as foreign income tax. In the words of Scholes et al. (1990), Servaes et al. (1994) and Desai et al. (2002), investors within advanced economies or markets who pay higher taxes tend to invest overseas where they avoid tax and enjoy exemption from foreign or overseas income. For this reason several indices were created by La porta et al. (1998), useful for eper this larger created affiliation. In these indices there is also rule of law and efficient judiciary process thus ensuring that the rights of individuals are respected by all and sundry. In the same vein, Johnson et al. (2000) agreed with the above statement with emphasis on minority shareholders whilst the rights of creditors should be enforced when f irms default in their payments after notices are served. And last but not the least, there must be fair treatment within the confines of the laws or regulations with respect to company directors (Executive and non executive directors). LIMITATIONS It is important to note that cross-border acquisitions and mergers are not, however, without pitfalls. Irrespective of acquisition being domestic or cross-border, investors experience problem of over paying thus suffering excessive financing costs (Eiteman et al., 2004 pg. 590). Merging corporate cultures between a local firm and an overseas one becomes a problem since regulations for example like governance practices might differ from country to country. Managing the aftermath of cross-border merger and acquisition process is normally characterised by retrenchment to achieve economies of scale and scope in overhead duties or functions. The outcome of this is unproductiveness among employees of the target company who fear of losing their jobs or been laid off. For example the take over of Ghana Telecom by Vodafone in January 2009 saw more than thousand workers being laid off. And their new Chief Executive Kyle Whitehill indicates that further restructuring is necessary to ensure that the company is able to deliver prudent returns Source: Joy Business/Myjoyonline.com/Ghana (July 29, 2010). Even for some top executives, for fear losing their jobs become uncooperative when it comes to merger and takeover talks. United Kingdoms example is the aftermath of takeover of Cadbury UK by Kraft plc from United States which saw the downsizing of over four hundred of its employees after the production plant or unit in UK was relocated in Poland to reduce labour and operative costs. In the words of Hadlock et al (1999), company bosses or executives, for fear of losing their jobs after the takeover will conceal some vital information or be reluctant to provide important data that will aid the investors to properly come to a decision as to whether to invest or not in a target business. Globally, additional problems occur from the part of host countries where their government intervene in price discrimination, financing, employment guarantees, segmentation and general nationalism and favouritism which includes capital flight and corrupt practises by foreign investors with the help of personnel in state departments from target nation (see Eiteman et al., 2004 pg. 590). An example is the Quality Grain Scandal in Ghana where some ministers connived with foreign investors to cause financial loss to the state is seen as the most corrupt deal in the country (Source: newsinghana.com). Also the preparation of final accounts might differ from country to country thus it is advised that there must be consistency in its preparation among subsidiaries of that holding company for easy comprehension. For some countries among emerging economies, the host government creates its own standards which differs from that of developed economies for example United States where private sectors and the Government set up GAAP with other principals and standards. Radebaugh et al (1997), Choi et al (1991) and Land et al (2000) all confirmed the differences in the way financial statements are prepared in US, UK and other European countries with makes it difficult for entrepreneurs to understand and compare with similar statements (profit and loss) within sector. According to Ali et al (2000) and Ball et al (2000), Germany lacks in the preparation of returns such that investors or entrepreneurs request for more insight to facts from host nations outside that of the financial report. Anoth er area worth considering is disclosure policy pertaining to corporate governance. Unlike the US and UK where disclosure in corporate governance is held in high esteem, that of emerging countries is very low. For instance some public companies and their private counterparts in these emerging refuse to practise international accounting standards been accepted globally and for that reason are reluctant to fully disclose information freely to prospective investors or other third parties (see UNCTAD 2000). In fact, the ability to successfully complete cross-border acquisition may itself be a test of competency of the MNE in the twenty first century (see Eiteman et al. (2004) pg. 590). SIGNIFICANT ADVANTAGES OF CROSS-BORDER MERGER AND ACQUISITION CONCLUSION Finally, managers tend to take uneconomical plans of takeovers. Sometimes, the motives for takeover decisions by managers may be attributed to availability of free cash flow or for no just cause. The number and dollar value of cross border mergers and acquisitions has grown rapidly in recent years but the growth and magnitude of activity is taking place in the developed countries, not the developing countries. As opposed to the fighting and scraping for market share and profits in traditional domestic markets, a MNE can expect greater growth potential in the global marketplace. There are a variety of paths by which the MNE can enter foreign markets, including Greenfield investment and acquisition. The drivers of MA activity are both macro (the global competitive environment) and micro in scope (the variety of industry and firm-level forces and actions driving individual firm value). The primary forces of change in the global competitive environment technological change, regulatory change, and capital market change create new business opportunities for MNEs, which they pursue aggressively.

Tuesday, August 20, 2019

Principles of Fairness in Taxation

Principles of Fairness in Taxation Is it true to say that some forms of taxation are fairer than others? How might the present taxation system in the UK be improved to make it fairer? Ideas about the fairness of systems of taxation will always be subjective. Whilst wanting to enjoy the protection of the state and other benefits that taxation can provide, few citizens will be as keen to pay their taxes. There is little argument against the principle that taxes should be paid – the more difficult question is what constitutes a fair tax system? Adam Smith was one of the first economists to try and address the issue. He devised four principles for a fair tax system: that citizens ought to make a financial contribution to the state according to their own income and ability to do so; that taxes should be certain rather than arbitrary; that the collection of taxes should be done at a time and in a manner that is convenient for the taxpayer and; that taxes should be kept as low as possible and involve as little time and expense to the taxpayer as is possible. In a more modern setting, Smith’s principles can be summarised as equity, certainty, convenience and efficiency.[1] Equity of taxes is perhaps the most important of the principles. The Poll tax protests of the early 90s show what public reaction can be like if a tax is widely believed to be unfair and the Council Tax in place today continues to court controversy. The tax forces people on low incomes to pay out up to thousands of pounds a year in tax, with rates often dictated by central government. It is also unfair as the levels of council tax can vary greatly according to the efficiency of their local council. People on the same income living in different areas of the country can have vastly different council tax bills, with no great difference in the quality of their local services. Again, it appears to be the poorest that suffer – the poorest in the UJ pay four times as much as the rich as a proportion of income.[2] A contrary argument in respect of council tax however is that taxation should be agreed more at a local level when possible. 96% of taxes in the UK are levied centrally [3] More flexibility for local councils and the involvement of local people into taxation and spending decisions could help ensure that local needs are better met. Central Government cannot always make the correct local decisions and communities need to have the capacity to respond to local issues. There is certainly evidence that the UK tax system as whole is unfair and weighted so that the poor have a proportionately larger tax burden than the rich. Looking at all taxes paid, the poorest 20% of the UK population pay 42% of their income in taxes as opposed to 34% paid by the richest 20%.[4] The administration of a tax system should also be fair and efficient. Whilst self-assessment in the UK has helped improve this to some extent, a large part of the administrative tax burden in the UK is still with the taxpayer and this is unfair. Also, with a complex tax system, administration becomes even more expensive with small businesses in particular having to find funds for tax experts to conduct their tax affairs. Fair taxation also entails that citizens have a good understanding of the taxes that they have to pay and that the legislation for taxation is clearly defined. Poorly written legislation will always be open to misinterpretation and accusations of unfairness. Some taxes in the UK, such as corporation tax or VAT are often misinterpreted and this can again be seen as unfair on those who pay more simply because they do not have their own tax expert to make the most of the legislation for them. The confusion amongst UK taxpayers as to how and when they pay their taxes is clearly a weakness in the system. A summary of the principle taxes collected in the UK is required in assessing the fairness of the UK’s system. There are three types of tax base within the UK system; income which includes income tax and corporation tax; wealth capital which includes capital gains, inheritance tax and stamp duty and; expenditure which includes value added tax and excise duties. The income tax base that includes personal income tax and corporation tax is the tax that provides the most revenue. Total tax receipts for 2005/06 were an estimated  £483 billion and income tax provided 28.1% of this income.[5] There are however arguments that current levels of personal taxation are unfair. The Tax Reform Commission for example suggests that the basic rate of income tax should be set at 20%, that the personal allowance should be increased to  £7185 and that the 10% rate should be abolished altogether, something that would see 2.5 million of the lowest paid people stop paying income tax altogether. [6] Some personal allowances within the income tax system do already help in terms of equity – for example those over 65 have a personal allowance of  £7090 before tax compared to a £4895 allowance for those under 65. What is clear however is that the current levels of personal taxation against the lowest paid in the UK seem inappropriately high and should be reconsidered. National Insurance is a further example of this. Like income tax it is a direct tax on earnings yet different in that that it is linked to certain social security benefits. In practice however there is little relation between National Insurance payments made and benefits received for many individual contributors. There are a number of failures in the UK’s personal taxation in terms of fairness and it is the least well off that suffer Including income tax, NI contributions and loss of tax credits, somebody working 30 hours a week on the minimum wage can pay a marginal tax rate of up to 70%, plus the likelihood of further penalties through the loss of means tested benefits.[7] The marginal tax rate is much noticeably lower for those with a higher income,. There are certainly reforms that could improve and make fairer the current personal tax system. Reduced personal taxation, increased personal allowances and a reduction of the basic rate to 20% would help with this. The abolition of tax-free employee benefits and allowances would also simplify the system and a merging of income tax and National Insurance should be considered. Capital gains tax is the primary tax collected within the wealth tax base. It is a tax levied on gains made from the disposal of assets by individuals. The timing of this tax allows planning by the taxpayer who can prevent the accruing of excess liabilities – in this respect the tax meets the requirements of certainty. It had generally been seen as one of the fairer taxes from when indexation allowance was introduced in 1965 yet this can be questioned in more recent years since the indexation allowance was abolished and taper relief. Introduced. The timing of capital gains tax is also relatively fair in that it allows taxpayers to plan their returns to prevent excess liabilities being accrued. Inheritance tax is the other principle capital tax. This is seen as an unfair tax by many of the middle classes who see it as an unjust tax on properties and savings that their parents have left for them. Inheritance tax brings in substantial funds for HM Treasury with an estimated yield of  £3.3 billion[8] , yet a fairer system suggested by the Tax Reform Commission would be a shorter term capital gains tax on death excluding the family home – for many citizens liable for inheritance tax, the inclusion of property in this tax is seen as the most unfair aspect. Finally, there is scope for making business taxes in the UK fairer and more appealing to investors. The current tax rate of 19% for small companies is fairly low in comparison to international standards, yet in other areas such as relief on capital expenditure, rules on inward investment and taxation of overseas profits, UK taxes are less attractive to overseas investment. Changes to aspects of business taxes would help small businesses in particular and seem fairer to those who pay them. The complexity of business tax is also seen as unfair by many small businesses. It increases the cost of running a business the administrative burden of tax regulation on UJ businesses currently runs at  £5.1 billion, equating to 0.5% of GDP. [9] The fairness of taxation systems is a contentious issue. Some systems of taxation will always appear fairer than others, yet this will largely depend on who is paying them and the financial position of the individual. In the UK today, the burden on the lowest paid initially seems unfair, yet the richest in society will argue that a higher tax on their wealth is a disincentive to enterprise. The middle classes will see something like inheritance tax as unfair, whilst the poorest will see it as perfectly reasonable. A lower overall tax burden for UK citizens is desirable and lower tax margins for the poorest would undoubtedly make the system fairer. More radical proposals such as the introduction of a much more simplified flat tax have been mooted, yet it is improbable that such a system could meet the demand for public expenditure in the UK today. The basic principles of Adam Smith should still apply to the system of taxation in the UK today. Taxes should be fair, certain, convenient and efficient and whilst the UK system does not fully meet those criteria at present, tax reform should continue to work towards this standard. References Adam S Browne J, A Survey of the UK Tax System, Institute for Fiscal Studies Briefing Note, BN09, March 2006 Lymer A, Oats L Hancock D, Taxation Policy and Practice, Accounting Education Ltd, Birmingham, 2003. May J King M, The British Tax System, Oxford University Press, New York 1990 Tax Reform Commission, Tax Matters – Reforming the Tax System, institute for Fiscal Studies Publication 2006 http://www.libdems.org.uk/community/issues/counciltax.html 1 Footnotes [1] p2 Ch 2, Lymer, Oats Hancock, Taxation Policy and Practice, Accounting Education Ltd, Birmingham, 2003 [2] www.libdems.org.uk [3] (Stoker Gary, Councils need more taxation freedoms, p22 The Guardian July 3 2001). [4] www.libdems.org.uk [5] p3 Adam Browne, A Survey of the UK Tax System, Institute for Fiscal Studies Briefing Note, BN09, March 2006) [6] p7 Tax Matters 2006 [7] p57 Tax Matters 2006 [8] p17 Adam and Browne 2006 [9] p21 Tax Matters 2006.

Monday, August 19, 2019

Waterlogging of Soil :: Environmental, Informative,

What is it? Waterlogging is the lower in land productivity through the rise in groundwater close to the soil surface, and also where the water table rises above the surface. The raised water table results in the soils becoming waterlogged and air spaces in the soil are filled with water, and plant roots, in effect, suffocate from the lack of oxygen, limiting plant growth in those areas. Where does it occur? Waterlogging occurs where bad irrigation methods are used and in poorly drained soils where water can't penetrate deeply. For example, there may be an impermeable clay layer below the soil. It also occurs on areas that are poorly drained topographically. Worldwide, about 10% of all irrigated land suffers from water logging. Currently Victoria has 1.8 million ha affected by waterlogging. Waterlogging occurs mostly on flat floodplain areas or gently sloping landforms with high rainfall and red duplex or heavy clay soils. What causes it? Water logging is caused by excessive irrigation on poorly drained soils, i.e. water enters the soil faster than it drains away. It occurs even worse where there is compaction of subsoil layers; where water quickly enters the topsoil but is then blocked by a water-resistant clay layer, which may occur naturally or may be induced through excessive use of agricultural machinery. Irrigation water and/or seepage from canals eventually raise the water table in the ground. What are the impacts? Water logging causes:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Damage to the soil structure.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Suffocation of Plant roots.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Fall of productivity by about 20% in those areas affected. Waterlogging of Soil :: Environmental, Informative, What is it? Waterlogging is the lower in land productivity through the rise in groundwater close to the soil surface, and also where the water table rises above the surface. The raised water table results in the soils becoming waterlogged and air spaces in the soil are filled with water, and plant roots, in effect, suffocate from the lack of oxygen, limiting plant growth in those areas. Where does it occur? Waterlogging occurs where bad irrigation methods are used and in poorly drained soils where water can't penetrate deeply. For example, there may be an impermeable clay layer below the soil. It also occurs on areas that are poorly drained topographically. Worldwide, about 10% of all irrigated land suffers from water logging. Currently Victoria has 1.8 million ha affected by waterlogging. Waterlogging occurs mostly on flat floodplain areas or gently sloping landforms with high rainfall and red duplex or heavy clay soils. What causes it? Water logging is caused by excessive irrigation on poorly drained soils, i.e. water enters the soil faster than it drains away. It occurs even worse where there is compaction of subsoil layers; where water quickly enters the topsoil but is then blocked by a water-resistant clay layer, which may occur naturally or may be induced through excessive use of agricultural machinery. Irrigation water and/or seepage from canals eventually raise the water table in the ground. What are the impacts? Water logging causes:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Damage to the soil structure.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Suffocation of Plant roots.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Fall of productivity by about 20% in those areas affected.

Sunday, August 18, 2019

The Gothic Genre :: Literature

Throughout the late twentieth century, and now into the twenty-first, critics have expressed growing anxiety about the slippery boundaries of the Gothic genre. (Rintoul 701) The capacity of the Gothic to survive, and particularly to interbreed with other imaginative modes so as to engender much more complex and valuable literary phenomena than itself, was extraordinary. (Moynahan 110) Overview of the Gothic Novel The Gothic novel is said to "flourish in disrupted, oppressed, or undeveloped societies, to give a voice to the powerless and unenfranchised" and therefore "often carries a heavily political or metapolitical charge" (Moynahan 111). For this reason, particular groups of writers, such as women (Ellis 48) and Anglo-Irish people (Moynahan 111), were often associated with the genre. While the relationship between Anglo-Irish writers and their usage of Gothic conventions may be related to the formation of the genre of the national tale, it may be less clear why and how women employed the genre. Although it is uncertain whether women actually did participate in reading more Gothic novels than men did the Gothic romance in particular has long been associated with women. The other major genre associated with women at the time -- the novel of Sensibility -- may actually be understood by some scholars as being in conflict with the genre of the Gothic. Patricia Meyer Spacks, for instance, sugges ts that "the relationship between sublimity and sensibility presents real complications...[and while] Gothic novels typically attempt sublimity, [they] rely heavily on sensibility [instead]" (198-199). As sites of contradiction and contentment in this regard, and with the great propensity of female Gothic writers, it is unsurprising that the genre "became the site of a heartfelt and, at times, bitter debate about the nature and politics of femininity" (Ellis 48). The Children of the Abbey as a Gothic Novel I would like to suggest that the Gothic romance is a way of reinscribing the basic Pamela situation, in which a young lady is cut off from the controlling and protecting influence of her parents, is threatened (in life, limb, and virtue) by a villain; partly by good fortune and partly by the skillful use of her own native resources, the young lady is ultimately able to overcome and surmount the threat and is rewarded by being married to a young man of good family, wealth, and ethical standing.

House on Mango Street Essay example -- essays research papers

Esperanza is torn between deciding whether she wants to escape Mango Street. She is embarrassed by the superficial appearance of her identity, but appreciates her roots. Her house is a wreck and the neighborhood, probably not much better off. However, she has loving family and friends. Although marriage has caused the suffering of many of the women in her neighborhood, she realizes that she needs men to fulfill the new desires she attains as she hits adolescence. Through the novel, Esperanza matures both physically and mentally. The first thing that struck me about this novel was that the chapters were very short. I realized that the narrator is young and has a short attention span, judging from her fragmented observations. However, Esperanza begins to mature and to develop a desire for men. While she senses that many women are caged by men, they cannot be truly free without them. Most of the women Esperanza knows on Mango Street are either trapped in their marriages or tied down by their children. For example, Esperanza’s grandmother. Esperanza does not want to â€Å"inherit her place by the window.† She neither likes what she has already inherited from her grandmother – her name. Esperanza plays with words when she first expresses her dissatisfaction with her name. She says that in Spanish, her name means â€Å"too many letters. It means sadness [from the opposite of esperar, which is desesperarse], it means waiting [from the verb esperar].† She settles on changing her name to â€Å"Zez...

Saturday, August 17, 2019

John Mill and Immanuel Kant Essay

The following is a conceptual paper that I have written to address the following questions: 1.  Ã‚  Ã‚  Ã‚  Ã‚   What is enlightenment for Kant? What is the public use of reason? 2.  Ã‚  Ã‚  Ã‚  Ã‚   According to Mill, how do people develop understandings of the world? Do most people have sound understandings? Question 1 Kant observed that: â€Å"If it is now asked: â€Å"Do we presently live in an enlightened age?† the answer is, â€Å"No, but we do live in an age of enlightenment.† (Kant, p.4) So, Kant characterized the state of society and separate individuals as imperfect, and pointed, that Enlightenment is a long-lasting process. Kant explained Enlightenment as â€Å"man’s emergence from his self-imposed immaturity† (Kant, p.1). Such immaturity for him meant inability to use own reason and to â€Å"think with own head†. The basic characteristic of immaturity is that it is caused not by lack of understanding or ability, but by lack of will and desire to think. Under Kant’s teaching, most of the individuals would rather prefer to rely on other’s understanding, than on their own. So, they gladly follow orders of teacher’s, priests and government authorities (Kant, p. 2).   So, Kant believed, that the purpose of Enlightenment was to tech people think for themselves. Kant separated that, what he called â€Å"private use of reason† from that what he called â€Å"public use of reason†.   Generally, public use of reason is defined as ability to think and argue reasonably before authorities. The situation of public use of reason may be potentially unpleasant or even dangerous for an individual, however, an enlightened person should not be afraid to think rationally and reject unfounded claims of, for example, taxman or pastor. Those latter in turn are to apply private reason – ability to think rationally, attributable to persons, filling public positions (Kant, p.3). Under Kant, in case most of the individuals in a particular society are able to apply both public and private reason, such society may be considered as enlightened. Question 2 According to Mill, only one person out of hundred is able to judge a fact, in case it is not obvious, and even this one, who is able to judge, possesses only comparative abilities for the matter (Mill, p.2). Existing opinions of those, who are relatively able to think, are influenced by historic development of people’s understanding. Mill notes the following contradiction: humans aim to think rationally, but the rationality of their affairs and conduct remains in desperate conditions. Therefore, human acts and opinions need to be corrected, taking into account experience, and being proved by discussion. Experience alone may appear to be vague, due to false application in previous cases. Therefore, discussion becomes a tool for investigation of experience and reduction of probability of misuse (Mill, p.3). Another function of discussion is providing broader approach to a particular problem. Under Mill, even the wisest person can never obtain complete understanding of the subject, without hearing opinions of the others, and examining a variety of ideas about the matter. A feature of a wise man is an ability and readiness to take even contradictory points of view into account, in spite of avoiding them (Mill, p.5). Mill believed, that his society restricted necessary discussion, because people were not really sure about their beliefs and fearful to loose them, because loosing them means a necessity to change. And in order to avoid changes, society oppresses opinions by authority,   by refusal to hear, or by condemnation. The way out for Mill was mental well-being and education of humanity, combined with freedom of expressing opinions. An opinion should not only be proposed, but suffered by an individual, and this makes a particular opinion his own (Mill, p. 6).

Friday, August 16, 2019

Case Study Wilton Petroleum Jelly Essay

If you were Morris, and if Taylor had been a conscientious employee in all other areas, would you still have fired Taylor for committing theft? Why or why not? If I were Morris I would fire Taylor regardless if he might have been a conscientious employee within the organization. Even though Taylor had the proper knowledge, skills, and abilities that are associated for Wilton Petroleum Jelly he had a negative employee personality for the company. The fact that Taylor displayed unethical behavior by stealing gas and a ten dollar hammer he should be terminated. As in most companies there is a policy that states the theft of company property is grounds for dismissal. The behavior of Taylor determined that he could not be trusted in the company as an employee. Furthermore, the duty of a manger is to enforce the policy of the organization in relationship to its corporate culture. In addition, the fact that Taylor was a good employee for the company did not justify the reason that he committed a crime. Fortunately, Taylor should be glad that he got terminated from the company instead of facing fine or possible jail time. Also, the ten dollar hammer that was stolen validated the grounds for termination within the organization. Taylor tried to take the a hammer that was worth 10 dollars so he should be charge for the hammer along with the fees of the amount of gas that he stole from the company. There is no reason for Taylor to continue to work for the organization since he is clearly taking advantage of the company for his own personal gain. Employee theft is a problem in which a business can lose thousands of dollars per year. According to the authors Thomas, Kimberly, Jones, et al (2001) there was a relationship associated with employee theft and turnover rates in the restaurant industry. In some cases employees that were likely to steal, would to steal if they were leaving in two weeks than leave within a year of an organization. Equally important, in a company one of roles of an organizational psychologist is to try to understand employee behaviors. The knowledge of employee behaviors may eliminate employees from stealing in the future. Thus, Morris should discuss the incident about the theft to Taylor to find out the reason why Taylor stole from the company before terminating him. Next, do you think Taylor â€Å"got what was coming to him† in this case, or was he â€Å"set up† by Morris and thus was a victim of entrapment? Even though Morris did set him up within the company it did not excuse the fact that Taylor committed a crime at Wilton Petroleum Jelly. As in most companies the security department and managers are not capable of watching employees all the time. In some circumstances it is the employees that are the ones that report thefts that occur in most organizations. In the business Taylor knew he was committing a crime by stealing the gas in the company. Likewise, Taylor was not aware that he was being set up for entrapment which occurs in most companies, and there are notifications of video surveillance on the premises of organizations. Morris may have had an ulterior motive in which he was trying to get Taylor terminated. Equally important, Taylor was not terminated for taking hundreds of dollars’ worth of gas he was terminated for the theft of a hammer. Further, there is a possibility that Taylor might not have been terminated had he not stolen the hammer. Taylor was a victim of entrapment but that does not validate his actions of company theft. Taylor may want to argue that he was setup by Morris and he might have not stolen the hammer in the first place. The problem that Taylor would have to present would be his explanation for stealing company property on his own defense. In reference to the author Dekker (2004) in order to terminate an employee fairly and employer needs to have substantial evidence against the employee. The used of devices such as cameras, telephone tapping, are substantial for employee termination. There are companies that invest thousands of dollars on security systems to reduce employee theft within their organization. Therefore, even though Taylor was entrapped he still violated company policy be stealing from Wilton Petroleum Jelly. Also, do you think that spying on the employees with peepholes and cameras to detect theft or other crime violates an ethical business principle? Why do you feel as you do? The spying of employees with though there knowledge is an invasion privacy. On the other hand, there are circumstances where it might be necessary in order to capture employees that commit corporate crimes. In a company employees need to be aware that they are observed within the company. The process of using cameras is a good theft deterrent to save company cost and create a safer workplace environment. Further, ethics should be considered where to draw the line as far as employee surveillance. Unfortunately, in society there are many crimes that occur in the workplace that are more serious than employee theft. There are some organizations in which employees are searched when they come to work and before they leave the company. The organization should try to take all measures to prevent crimes from occurring ethically. The ethical business principles should be within the legalities of the law when it comes to video surveillance. An employee should not have to be viewed through peepholes without there knowledge. A policy needs to be developed in which all cases of surveillance are covered so the employee is well aware they are being watched. There are places that employees should never be observed such as in restrooms which would be considered unethical. The authors Crossen (1993) in most companies the solution to unethical behaviors is the monitoring of and searches of employees. The strategy may come at the privacy of the employee. Finally, the observation of employees should be ethical so that the employees’ rights are not violated. Too, what effect might Taylor’s dismissal by the company have on other employees? The effects of Taylor’s dismissals will cause employees to think twice about stealing from the organization. Taylor could be used as an example as to what happens when an employee steals from Wilton Petroleum Jelly. In a sense Morris tried his best to prevent stealing from occurring within the business by reporting the actions that happened. The actions of Morris can create a more ethical business because employees will feel as if their being monitored. Morris was determined to try every way possible to reduce unethical behaviors. There are some companies in which a personality test is given in regards to organizational theft. Unfortunately, there are some employees that have to follow the actions of others within a positive or negative manner. The dismissal of the Taylor would most likely be stated to new hires that they could get caught not matter how hard they try to conceal unethical behavior. According to the authors Victor, Trevino, Shapiro, et al (1993) the reporting of a theft by a peer that may have been associated with organizational responsibility, the interest of group associates, and perceptions of justice. Actual reporting of negative behaviors was more likely to occur when peers with retribution of justice. In conclusion, the example of the employee getting terminated from the company may cause prevention. The employees may feel as if they would get caught since they do not know when their being observed within the business. The example of Taylor is beneficial in the prevention of future employee thefts in Wilton Petroleum Company. References Crossen, B. R. (1993). Managing employee unethical behavior without invading individual privacy. Journal of Business and Psychology, 8(2), 227-243. Dekker, A. (2004). Vices or Devices: Employee Monitoring in the Workplace. S. Afr. Mercantile LJ, 16, 622. Thoms, P., Wolper, P., Scott, K. S., & Jones, D. (2001). The relationship between immediate turnover and employee theft in the restaurant industry. Journal of Business and Psychology, 15(4), 561-577. Victor, B., Trevià ±o, L. K., & Shapiro, D. L. (1993). Peer reporting of unethical behavior: The influence of justice evaluations and social context factors. Journal of Business Ethics, 12(4), 253-263.

Thursday, August 15, 2019

Internet gambling Essay

Internet gambling represents one of the fastest growing segments of online activities with hundreds of websites providing users the opportunity to place bets on anything, ranging from casino games to sporting events. Billions of dollars in bets are placed each day in these online gambling rings. Thousands of these sites exist and many countries’ economies benefit from them. Sadly, America’s leaders fail to see the benefits in allowing online gambling to take place on American soil. Whether it be for recreation or as their only source of income, hundreds of thousands of Americans participate in the phenomenon known as online gambling. For the countries (Great Britain, France, and a number of islands in the Caribbean) that host these sites, it means millions of dollars being taxed each year for allowing the gambling sites to exist. President Bush signed into effect in mid-October a bill that outlaws sending credit card payments or other funds to websites involved with online gambling. Consequently, many of the stocks of these corporations are bound to decrease severely, potentially hurting the nations’ economy. A countless number of college students across America participate in online gambling, a small percentage of those depending solely on the money they make from gambling to pay for their tuition. This new law will leave these people scrambling to find jobs to stay in school. If the job search fails, these students will be forced to go deep into debt by taking out loans or drop out of college altogether, thereby making the United States lose valuable money that these students are paying for their education. Putting internet poker aside for now, online sports wagering has been around for as long as anyone can remember. Before the new bill passed, a person could sign onto a gambling site, enter their handle and password, and have unlimited access to hundreds of betting lines, point spreads, and over/under numbers. One more click and they can place their bets on the game or race of their choice. With the new law, the aforementioned is a part of the distant past. Place a bet over the phone and rest easy. Place the same bet online and face stiff penalties including steep fines and possibly jail time. This simply doesn’t make sense. America has tried prohibition before, in the 1920’s. Despite the government’s best efforts, Americans continued to consume alcohol. Seeing that they were missing out on a huge source of revenue, legislators reversed the law and began taxing the alcohol. This new internet gambling law works in much the same way, forbidding the participation in online gambling to everyone on American soil. However, the internet’s boundaries stretch further than any government on earth can ever begin to regulate fully. With many people being computer literate these days, it is undoubtedly impossible to stop these people from finding ways around the law. Much like the prohibition law of the 1920s, America’s government is missing out on a huge amount of taxable income. This definitely could help the government pull out of the extreme debt they are in. Prohibiting internet gambling also goes against one of the unalienable rights that America was founded upon: the pursuit of happiness. Gambling has the potential to make people happy, and prohibiting them from participating in it goes against the Declaration of Independence that our founding fathers laid down as rules for Americans to abide by. Although legislators have succeeded in passing a law against internet gambling, it will be found virtually impossible to enforce it. States will begin to grow tired of watching potential tax revenue float over to other countries. The move that makes the most sense for the American government is to legalize internet gambling, tax the income it generates, and increase the economy. After all, abiding by the immortal words spoken by Kenny Rogers in â€Å"The Gambler,† Americans should â€Å"know when to hold ? em, know when to fold ? em, know when to walk away, and know when to run. â€Å"

Wednesday, August 14, 2019

Apple iphone case study

Brand loyalty is incredible. People will lineup in the freezing cold overnight Just to Boone of the first to get their hands on the oenophile! (Gannett, 2012) From the anti-capitalism point of evidences like phone counts as luxuries. Thinking this kind of huge prices could be speedometer more vital. Employ high technologies. This frequencies features for at least two purposes. One, First degree price discrimination endow, luxury customer acquisitiveness's high technology along with hightail hardware component turn Philippine into very costly merchandise. Robbery many people cannot afford the price. Ease of use. Apple utilizes user friendliness elements for both hardware underwear parts of phone. 3. 5 mm audio Jack would be a good example! phone is equipped with own Apple sloganeering system, ISO. And APS which work with ISO can only be downloaded from Passport. Other rivals like Android have unmeritorious channels. 12 29 Former CEO, Steve Jobs' role in developmental and leading Apple to the marketability. Steve Jobs died on Cot 2011.We can still sissies works and ideas in Apple phone. His allocate be an excessive damage to the company. Having strategic agreements with well-known mobile carriers. Like T-Mobile and&T Apple summary of PESTLE Analysis Falsifications The supply and manufacture of many critical components is performed by sole- sourced outsourcing partners in the U. S. , Asia and Europe. Outsourcing partners in Asia perform final assembly of substantially all of the company's hardware products.Manufacturing or logistics in these locations or transit to functionalities may be disrupted for a variety of reasons including, but not limited, natural and man-made disasters, information technology system failures,military actions or economic, business, labor, environmental, public health, or Political issues. (APPLE INC. , 2012) interruptions have caused and could cause damage or disruption conversational commerce and the global economy, and thus could have a materialness effect on he Company, its suppliers, logistics providers, manufacturing vendors and customers, including channel partners.The Company's business operations are subject to interruption by natural disasters, fire, power shortages,nuclear power plant accidents, terrorist attacks, and other hostile acts, labor disputes, public health issues, and other events beyond its control. (APPLE INC. ,2012) Econometricians The global recession is having a serious impact on Apple's retail performance The follow-on effects from global economic conditions on the Compulsiveness's could affect the Company's ability to obtain componentsTherefore,the Company remains subject to significant risks of supply shortages and pregnancies. The Company expects to experience decreases in its gross margin percentage in future periods, as compared to levels achieved during 2012,argyle due to a higher mix of new and innovative products with flat or reduced pricing that have higher cost structures and de liver greater value to customers anticipated component cost and other cost increases.Future strengthening of the U. S. Dollar could also negatively impact gross margin. (APPLE INC. , 2012) 13 Social factors The Company's business requires it to use and store customer, employee, and business partner personally identifiable information (?PIE). This may include names, addresses, phone numbers, email addresses, contact, preferences, detoxification numbers, and payment account information.Although maliciousness's to gain access to PI affect many companies across various industries,the Company may be at a relatively greater risk of being targeted because of thighs profile and the amount of PI managed. (APPLE INC. , 2012) Declassifications $3. 4 billion for 2012 which is a crucial manner in Tuesdays competition (APPLE INC. , 2012) Environmentalists The Company also sells its hardware and software products to enterprise and government customers in each of its geographic segments.

Tuesday, August 13, 2019

Depressive Disorders in Children and Adolescents Research Paper

Depressive Disorders in Children and Adolescents - Research Paper Example Son & Kirchner (2000) have conducted their research on the same topic and have pointed out the causes and consequences of depression upon children, according to which the family background as well as domestic environment certainly invite sadness among the young innocent individuals at large. The authors are of the view that depression is affecting 2 percent of pre-pubertal children and 5 to 8 percent of adolescents in the United States. While discussing the main reasons for increase in the depression level among the individuals belonging to early years, the authors also blame poor performance at school as one of the most prominent causes behind such gloomy mood of children. The authors have also mentioned the symptoms of depressive attitude, which include lack of mixing in family, disinterest in studies, recreational activities, including both indoor and outdoor, and reluctance to join the peers in sports and games. Greenberg (2009) has also conducted his study while focusing upon th e symptoms of depressive attitude in children and adolescence. The researcher submits to state that it was misconception that only the adults may experience depression; however the same disorder is frequently observed by the young ones.

Monday, August 12, 2019

Outline the similarities and differences in the marxist and liberal Essay

Outline the similarities and differences in the marxist and liberal approaches to understanding the state - Essay Example Very few countries in the world even consider themselves Marxist anymore and the economic systems as well as the approach taken to the state is often a mixed one for former Marxist countries. Nevertheless, the ideas presented by Marxist theorists remain important because there are quite a few supporters of Marxism and Marxist theories in the world even where the majority holds the liberal approach. Perhaps the best representation of the ideas behind Marxism is given in the communist manifesto which was written jointly by Karl Marx and Friedrich Engel. The Communist Manifesto was first published in 1848 and the book deals with the program of the communist party as well as the purposes of its foundation. In essence the viewpoint taken by the Marxist approach to the state focuses on the conflict between proletariats and the bourgeoisie (Avineri, 1968). Ideally, for a Marxist, the conflict would result in the overthrow a capitalist state system which exploits workers that controls the means of production. The eventual aim of the Marxist viewpoint is to create a state that remains classless as opposed to a liberal state which can result in the creation of rich and poor classes (Drydyk, 1991). Even though the book was written almost a hundred and fifty years ago, it still remains relevant today since the class struggle and the negative effects of capitalism remain present in many societies. After laying down the idea that communism is not understood and feared unnecessarily, the communist manifesto initiates the section on Bourgeois and Proletarians where many famous sayings of Marx are placed. For example, Marx suggests quite clearly that all history is nothing more than the story of class struggles between the haves and the have-nots and this essentially becomes the view of the state as a propagator of the class system when it is under a liberal

Maslow's Hierarchy of Needs as it relates to sexuality in older adults Research Paper

Maslow's Hierarchy of Needs as it relates to sexuality in older adults - Research Paper Example The inclusion of air, water, food, excretion, sleep and homeostasis is understandable but many critics have argued that sex should not be included as the absence of the act does not result to severe consequences. Maslow, however, countered by arguing that sex is mandatory for the survival of the species. Aside from the perpetuation of our species, several researches have found that the importance of sex transcends this purpose. The common thread among these researches is the self-actualization realized thru sexual interaction and satisfaction. In the published study of Susan Sprecher of the Illinois State University involving premarital couples, sex and the satisfaction gained from the act was a major determinant of relationship satisfaction, level of affection and degree of commitment. As people commit sex and gain satisfaction, the quality of the relationship becomes more enduring leading to higher levels of moral values. In a study involving old Chinese people, Kwong and Kwan (2006) found that a higher level of active composure, general well-being and satisfaction when sexual intercourse is practiced. Sex was found to be instrumental to daily living and would compensate for the depressing effects of inadequate incomes and physical weakness. Another interesting study was that of Walters and Williamson (1998) who examined the importance of sex in people who had undergone amputation in the lower extremities. The study is significant in this paper because the participants were mostly old people. Results indicated that having sex reduces the feelings of powerlessness and depression associated with the disability. Amputees stated that they felt ‘whole’ again and that they can do anything in the world again. Old people also need a healthy body to overcome depressive tendencies and become positive thinkers. To do this, the immune system of their body should be in an excellent state. Charnetski and Brennan (2004) was able to

Sunday, August 11, 2019

Globalization and Arab Spring Research Paper Example | Topics and Well Written Essays - 1750 words

Globalization and Arab Spring - Research Paper Example dared to rebel, especially because they knew that their messages and videos, uploaded to YouTube, which could be seen abroad and the worldwide media among others (Till, 2011). Consequently, the elements of globalization turned out to be decisive in inflicting a final blow to the cruel political systems prevailing in the Arab world. Social media, Mayfield (2008) asserts, could be stated as a group of new kinds of online media, which share the characteristics including participation, openness, conversation, community and connectedness, and brings the like-minded people closer to one another through its platform. Before embarking upon the topic under analysis, it would be advisable to define and discuss globalization and its impact on the Arab spring in a precise way, which is as following. The term globalization simply concentrates upon the expansion of multiculturalism in the wake of tremendous technological advancements that have paved the way towards fast communication processes bet ween the individuals and nations belonging to the pole-apart regions of the globe. In other words, globalization stands for the interconnectedness of the people at global scale through the sharing of technological equipments, corporate activities, cultural traits, social norms, political systems, religious values, traditional rituals and conventions at large. The term globalization, according to Brainpan, is not confined to few financial and industrial cooperation pacts between the nations; rather, the term refers to the integration of economies of the world through uninhibited trade and financial flows, as also through mutual exchange of technology and knowledge (Goyal, 2006:168). While expected by the political analysts one day or the other, the rebellions in Arab states were somewhat... The term globalization simply concentrates upon the expansion of multiculturalism in the wake of tremendous technological advancements that have paved the way towards fast communication processes between the individuals and nations belonging to the pole-apart regions of the globe. In other words, globalization stands for the interconnectedness of the people at global scale through the sharing of technological equipments, corporate activities, cultural traits, social norms, political systems, religious values, traditional rituals and conventions at large. The term globalization, according to Brainpan, is not confined to few financial and industrial cooperation pacts between the nations; rather, the term refers to the integration of economies of the world through uninhibited trade and financial flows, as also through mutual exchange of technology and knowledge (Goyal, 2006:168). While expected by the political analysts one day or the other, the rebellions in Arab states were somewhat horrendous for the world at large, which could not anticipate any dauntlessness move from the oppressed and suppressed subjects had been leading a miserable and pathetic life under the longstanding dictatorial regimes. Recent upheavals in Tunisia, Egypt, Yemen and Libya, according to Hoover (2011), have caught many by surprise as the order of things has proven protean in a way that official experts and conventional wisdom were largely blind to.