An Assignment on the Linguistic Acquisition Device Essay

In linguistics, language acquisition is the process through which human beings obtain the capability to comprehend and perceive language as well as produce sentences and words and utilize them to communicate. According to Chomsky, his Linguistic Acquisition Device (LAD) encompassed a device that children were born that could be defined as the inborn ability to comprehend the language principles. This LAD fits his innateness Hypothesis of language acquisition because he believed that once a child was exposed to language, the LAD would enable him or her to learn language in an outstanding pace as also elucidated under his critical period hypothesis Question Two According to Noam Chomsky’s critical period hypothesis, human speech encompassed a genetically programmed ability that had a critical age threshold. This is because like a variety of other human behaviors, an individual’s ability to acquire language is based on critical periods that are defined as the limited time span during which the individual is sensitive to the language acquisition external stimuli that enables him or her to acquire language. Once this time is surpassed the individual has minimum chances of acquiring language. This critical period in language acquisition was adolescence to Chomsky. Question Three Genie was discovered in Los Angeles on November 4, 1970. She was discovered by a social worker in Temple City, California when she accompanied her mother as she sought for disability benefits due to near blindness. The social worker had initially sensed that something was wrong with Genie and she got so shocked when she greeted them and discovered that Genie was actually 13 years old though the social worker had estimated that she was autistic and half that age. The social worker contacted her supervisor, who after questioning Genie’s mother contacted the police. Genie’s parents were later arrested and she was made the ward of the court and later transferred to the Children’s Hospital Lost Angeles. She was unable to acquire a language within a critical period due to the severe child abuse she went through under the hands of her father. Question Four The symptoms she displayed of this failure after she was discovered were here severe undersize regardless of her advanced age of 13 years. She had no understanding of grammar she could only comprehend 15-20 words. Two short phrases were what consisted of her active vocabulary and hence she had complete lack of speech, not because she was selectively mute but because she lacked any type of language. Though she had considerable memories of her past she lacked a way to communicate them. Question Five The forbidden experiment was the language deprivation experiment under which infants were isolated from any normal utilization of signed or spoken language as an attempt to discover the origin or language or human nature’s fundamental characteristics. Viktor became a model of this experiment because before his discovery he had lived in a forest like a wild animal and had been unable to understand or speak any language. After being placed under the care of Dr Jean Marc Gaspard Itard, he acquired the language rudiments and became socialized. Question Six She began to use the two-word phrases when she started to understand about 200 vocabulary words. Her speech began to improve after settling in her ne surrounding though it continued to exhibit latency. With time she started using negative forms with not rather than the prefix un. By October 1973 she could easily comprehend complex negation forms. By October 1971 she could listen to people talking and even contribute to the conversations. By November f the same year her speech and grammar could be equated to that of an 18 or 20 month old baby. By 1972 she could use complex noun phrases and regular plurals as well as understand interrogative words. By 1973 she was using determiners, definite articles, possessives and imperative sentences. She however did not acquire automatic speech. Question Seven The ethical implications of the language deprivation experiment are that it encompassed an inhuman experiment that would deprive the infants of their language acquisition abilities. Regardless of this Viktor benefited from this experiment because he was later able to acquire language rudiments and be socialized. The ethical implications of the experiments on Genie were linked to the fact that they subjected her to additional child abuse rather than help her because the researchers were more focused on the results of their results rather than hoe the research could benefit Jeanie. To some extent Jeanie benefited from the experiments because her language abilities improved but the researchers used her to acquire fame.

Body Ritual Among the Nacirema Essay

In Horace Miner’s essay on the tribe of Nacirema, it takes little effort to determine that Nacirema is a depiction of a typical American’s health habits. This essay is important for two reasons: It teaches principles about our own culture and it makes us assess the value/downfall of looking at other cultures with an etic approach. Without a doubt, this essay personalizes the study of cultures and its respective peoples. Regarding the view of North American people, Miner clearly thinks we live with a level of vanity. We view the â€Å"human body [as] ugly† and we use â€Å"ritual and ceremony† to avert the unattractive characteristics. It takes extra focus to understand Miner’s terminology. But it becomes clear that he is pontificated on the use of the medical system, including dentists, psychiatrics, and hospitals. As a ritual, we spend extensive time and money on the idealistic notion of being disease-free. It is interesting that from our perspective, we view these efforts as improving the quality of our life. He, as a person looking in on our society, views these efforts as of entire self-interest. It is almost as if he respects more of a communal culture, rather than one of more singularity with some elements of communality. But it definitely makes me think about who is the corrupted one. In the end, he seems impressed by how advanced this particular civilization has become. Without being inside the culture, he appears to have missed how much we rely on each other, and how our cultural teamwork has created the car industry and computer empire—to name only a few. As hinted in the paragraph above, what this essay demonstrated was the uniqueness of looking at a culture from the outside. Inherently, the scientific approach is taken with upmost respect. It is seen as a view without bias. In bench work, this approach is vital. But when studying societies, too many variables can obfuscate the entire interpretation. Minor sees our rituals as defining our sense of truth. To that, he has a great point. We only have to looking introspectively to see how much work we exert toward the valueless—cars, houses, toys, etc. We sometimes do not put enough time in those of more value—family, friends, spiritually. That  is precisely why Minor is so critical. But what Minor misses by not being â€Å"in† our society is that he is inherently â€Å"blinded.† He cannot deduct the subtleties of the society. For example, those with obnoxious behaviors of greed (e.g., Donald Trump) are often shunned. In the end, it takes balance between the emic and etic views to make more accurate judgment of how â€Å"tribes† work. This essay certainly forced me to reflect on my personal rituals. It made me assess how much effort I make toward personal beauty. But it also made me think that we do these rituals for a purpose—to be healthy and to progenate. Thus, I accept these rituals. But now I do them with the full knowledge that they are cultural norms and my choice of doing them seems much less voluntary.

A Good Man Is Hard To Find - Foreshadowing

A Good Man Is Hard To Find Foreshadowing Essay In A Good Man is Hard to Find, by Flannery OConnor, one is struck by the unexpected violence at the end of the story. However, if one re-reads the story as second time, one will see definite signs of foreshadowing of the ending. In the course of this story, OConnor uses strong imagery to foreshadow the people and the events in this story. There are three significant times she uses this technique. They are the description of the grandmothers dress, the death of the family, and the conversation between the Misfit and the grandmother. The grandmother did not want to go to Florida; she ironically dresses in her Sunday best. She was dressed very nicely with, ;A navy blue dress with a small white dot in the print. Her collars and cuffs were white organdy trimmed with lace and at her neckline she had pinned a purple spray of cloth violets containing a sachet.; (11). A strong foreshadowing imagery can be seen in these lines. Knowing the ending of the story, the grandmothers elaborate dress symbolizes a preparation for her coffin. When a person dies, they are usually dressed in their best outfit, just like the grandmother was dressed in what seemed to be in her Sunday best. A stronger foreshadowing is when OConnor states the reason for the grandmothers beautiful dress, In case of an accident, anyone seeing her dead on the highway would know at once that she was a lady. (11). She herself predicts her own death. Unfortunately, she does not know this yet. Not only does OConnor foreshadow the grandmothers death, she foreshadows the deaths of the rest of the family. The foreshadowing of the familys death is very evident when they ;passed by a cotton field with five or six graves fenced in the middle of it, like a small island.; (12). It is not an accident that the numbers of graves ;five or six; matches the exact number of people in the car. There are 5 people and a baby. Since a baby in not exactly a full person, it is appropriate to say ;five or six.; This foreshadowing image leads into the next one: ;Look at the grave!; the grandmother said, pointing it out. ;That was the old family burying ground. That belonged to the plantation.; ;Wheres the plantation? John Wesley asked. Gone With the Wind, said grandmother. Ha. Ha. (12). The grandmothers reference to the plantation as ;gone with the wind; can be seen as an image foreshadowing and symbolism of the familys state at the end of the story. Their souls are gone with the wind in death. Finally, a foreshadowing image is shown in the Misfit and the grandmothers conversation towards the end. He says ;Does it seem right to you, lady, that one is punished a heap and another aint punished at all? (28). It is known here that the Misfit will kill the grandmother. After all she aint punished; for her crime of hypocrisy, self-centerness, and lying. The Misfit plays God and inflicts punishment where he sees necessary. In conclusion, Flannery OConnor uses strong imagery to foreshadow the ending of A Good Man is Hard to Find. She uses numerous images such as the grandmothers dress, the graveyard, and the conversation with the Misfit to foreshadow the characters future and events. Her foreshadowing images are both strong and difficult, so it does not spoil the end of the story. .

Facebook Growth, Challenges and Milestones Essay

Facebook Growth, Challenges and Milestones - Essay Example The Facebook quest to become the leading social interaction website and an essential business and personal networking tool for all who are connected is being hampered by massive challenges such as competition from rival firms, privacy issues, lawsuits as well as need to provide better interaction services while still maintaining its credibility.   After a detailed review of the article, the reader generates conclusive decisions that can be adopted by the company. The main purpose of the article is to expose the many challenges faced by Facebook in spite of there success. The author stipulates that, even though Facebook registrations have grown massively, there is no time for celebration due to the challenges faced by the firm and the milestone achievement expected by the executive arm of the corporation. The author illustrates how the recent changes in Facebook home pages have seriously devastated customers especially those who prefer limiting their friends and privacy. By collecting materials and information from the company’s executives and the general public as well as reviewing published work concerning the new WebPages, the author seeks to enlighten the general public about the shortfalls of Facebook as well as exposing the management inconsiderate view to customer’s complaints.

Strategy-choices and change Essay Example | Topics and Well Written Essays - 2500 words

Strategy-choices and change - Essay Example The company began to face very tragic problem in 2012 since it started engaging in colossal projects that were unmanageable by its systems and processes leading to higher risks of closure (Cameron, 2015). Immediate change that occurred in late 2012 rescued the company and this included terminating the contract of the then chief executive officer among other minor amendments that took place. In the analysis of the strategic change process, Balogun and Hope Hailey’s Change Kaleidoscope model and Lewin’s Forcefield Analysis was taken into consideration as a change impact (Krogerus, 2013). Johnson’s Cultural Web model and Kotter’s 8 Change Steps model were the other two analytical tools used to analyse the internal features and measure the change in Ascension plc (TED). The model was developed to pull together and systematically arrange a wide range of related features and implementation options that require consideration during the transition. The tool is used in gestating the character of change. The model uses a comprehensive framework that captures all the significant factors as deemed by the instigator. The model discovers the features entailed in a change model; these features are categorized in rings that can spur change, inhibit change or implement change (Norland, 2006). The implementer should therefore comprehend the appropriate features of change to enable them make sound judgment in a particular context. The change kaleidoscope contains eight features: TED strategic change timeline was chosen as three years. The main change agent was Jack Warner who had a limited autonomy leadership style. Jack Warner can be identified as the enabler of change because his introduction spurred a turnover of  £160 million. One of the strategies used in implementing the much-needed change was reducing the size of staff by half. This was a strategy that was devised to maximize productivity using limited resources

Case study 3 Article Example | Topics and Well Written Essays - 500 words

Case study 3 - Article Example Harrah’s marketing strategy Harrah’s marketing strategy is guided by the principle of 80/20 whereby 80 percent of the revenues come from 20 percent of the most loyal and satisfied customers of a business. As such, marketing practices of Harrah’s have always been customer-centric keeping their preferences in mind and avoiding huge and unnecessary investments in infrastructure and property building. Harrah’s not only gained customer loyalty but also rewarded it from time to time which established long term relations with its customers. On the contrary, Harrah’s competitors had been very stereotypic in their marketing approach by spending frivolously on hotels and building properties without paying any attention to capturing greater customer base which ultimately swept them away from competition. Total Rewards Program at Harrah Harrah’s total rewards program, earlier known as Total Gold is a customer loyalty program which retains and tracks the information of Harrah’s customers and also rewards them on the basis of careful segregation of most profitable and active customers. In the context of business intelligence, this program retains each and every entry, exit or gaming information of all the Harrah’s customers and classifies them on the basis of their loyalty and activeness.

Modern Culture in Western Europe and the US Essay

Modern Culture in Western Europe and the US - Essay Example The first argument is that like Germany, the U.S. insists on issuing driving licenses to teens more than 18 years of age. The U.S. has gone one step further by also requiring written consent from the teen’s parents before issuing not only a driver’s license but also a learner’s permit to teens (Smith: 10). This represents the strongest pro-teen driver argument that states, unlike other countries of the world, West European countries and the U.S. have strict driver licensing systems that contain severe training tests that must be fully and properly passed by teens before they get a driving license. The second argument concerns driver’s education programs in U.S. high schools (Haverstock) and the role of driving instructors (Smith: 9). This argument states that such school driver’s education programs give proper and sufficient training to teens in all matters related to driving, mainly traffic rules and the methods of operating, maintaining and even b riefly repairing motor vehicles. The knowledge got from the school driver’s education program is greatly strengthened when teens use the service of driving instructors. The instructors apply the ‘finishing touches’ to what has already been learned in school. The third argument is that, as compared to adults, teens rarely drive when drunk (Harrop). This argument raises the usual trend of teens not to drink and drive because drunk driving is easily the most common reason for road accidents. The argument further states that this good habit of teens is a clear indication that they are responsible members of society and our country who deserve to be allowed to drive. The fourth argument concerns the education level of teens. Teens are not illiterate morons but study in high schools and colleges where they are gaining a high level of knowledge as they are trained to be our country’s future. They are perfectly aware of the risks involved in rash driving and are r esponsible enough to decide for themselves if they are competent enough to drive.

Financial accounting theories in a real life Assignment - 1

Financial accounting theories in a real life - Assignment Example Different researchers have dissimilar views regarding financial accounting theories (McGraw-Hill, 2006). There are different types of accounting theories that can be implemented in real life scenario. One of them is the Repo 105 theory. This theory is used by many of the companies. Moreover, it needs to be mentioned that the misuse of such theories can result in negative functioning of the companies. There are many such cases where improper use of accounting theories result in complete demise of the companies. Financial regulations can play a major role in reducing such cases (Liu & Schaefer, 2011; Eisinger, 2012). The report intends to discuss the role of Repo 105 scheme in the enhanced performance and subsequent downfall of the Lehman Brothers. The report would further depict the different motives that encourage companies to manipulate their financial accounts with reference to a few well known cases. Moreover, the report also intends to illustrate the importance of financial regulations in reducing such cases. Repo 105 is an accounting trick where a company depicts a short-term loan as a part of the sales of the company. Moreover, this loan would be further used by the company to repay its liabilities. A repo agreement would include temporary transfer of assets from one party to another which would also be accompanied by an agreement of repurchase of the same assets after a particular phase of time. After a certain period of time, the transferee returns the securities to the borrowers, which in turn repays the loan with a considerable interest. It needs to be mentioned that as a part of the exchange process, one party would receive securities as guarantee for the cash loaned, while the other party would receive cash guarantee for the securities loaned. It has been observed that these agreements are widely used as well as recognised as a legal means of

Roman republic Essay Example | Topics and Well Written Essays - 500 words - 2

Roman republic - Essay Example The tremendous growth of the Roman Empire has led to the creation of a political division among the The rise of the generals has been facilitated by the social war in Rome, the uprising of the infamous Spartacus, and can also be said to have originated to the Gracchi brothers. It can be recalled that prior to the rise of generals, the ruling class is comprised of senators who often abuse their power in order to pursue their self-will. This was changed after by the Gracchi brothers: â€Å"The emergence, and eventual assassination of the Gracchi brothers, Tiberius and Gaius, is often considered the first major step towards the fall of the Roman Republic† (The Gracci Brothers 1). These brothers have completely altered the political landscape by introducing sweeping economic reforms which are very detrimental to the senatorial class. This move has caused division and created two political factions known as populares and optimates. This eventually led social wars as the sentiments of the poor has been geared toward achieving the freedom from the cruelty and slavery of the upper class. As the causes pursued by the populares become increasingly popular among the common citizens, it should be noted that generals gain more power especially through the election of Gaius Marius who is famous because of his military leadership. The insurrection of the slaves has been highlighted by the revolt of Spartacus, a freeborn provincial from Thrace. It should be noted that Spartacus is a gladiator who has escaped together with 70-80 others at the gladiatorial school of Batiatus in Capua. Spartacus has been very victorious in conquering cities and states in Italy increasing his number of followers to 120,000 at the height of the revolt (Spartacus 10). Having identified himself with the generals or the populares, his revolt highlights the rise of the generals in Rome. I

Medical Law Essay Example | Topics and Well Written Essays - 2750 words

Medical Law - Essay Example Protection and preservation of life is therefore an inherent right. If a person refuses further treatment, or a woman elects her own life over her unborn child or a person’s living will is ambiguous, The objective of this paper is to harmonize the right of a patient to choose over the obligation of the medical practitioner to respect their wishes A. This is the dilemma spawned by 15 year old Adrienne who, enabled by the support and understanding of her parents, refused a third round of kidney transplant and a lifetime regimen of anti-rejection drugs to save her life. The doctors strongly believe that Adrienne should have the surgery and doubts if Adrienne, a minor, had made valid and informed choice considering her parents’ unconditional encouragement to decline further kidney transplantation if Adrienne so desires. The South Hertfordshire Primary Care Trust (Trust for brevity) must strike a balance between the advocacy of doctors to promote and preserve life or to abid e by the patient’s choice to decline further treatment. ... The prognosis, potential risk involved, quality of life after surgery and other consequences of the treatment or lack of it must likewise be laid down for the determination of the patient. It is not sufficient though that the medical practitioner perfunctorily mutter the information, rather it must be ensured that the patient understood the choices available. After giving the potential benefits and risks of the proposed treatment, any choice exercised by the patient must be respected and any treatment must in accordance with the patient’s will and instructions. In arriving at the decision, the patient must display mental competence or intellectual capacity to make informed choices including the consequences if any. Capacity or competence may be gleaned from the questions propounded or views expressed by the patient regarding the treatment (Mental Capacity Act 2005)2. The medical practitioner must be available to answer the questions but nonetheless the advice must be free from biases or prejudice and must not influence the patient one way or the other to undergo surgery or treatment unless it is the explicit desire of the patient (General Medical Council)3. The primordial motivation of a medical practitioner is to promote health for the benefit of the patient under beneficence principle (Hope)1. In the promotion of the patient’s benefit however the medical practitioner must subordinate his professional recommendation if it runs counter with the belief or intention of the patient. Respect to the patient’s instructions should prevail over the expert assessment notwithstanding that without such medical treatment, the patient is exposed to a more serious health problems. In giving medical advice, it is likewise incumbent

Whats up New England Essay Example for Free

Whats up New England Essay Question: Although New England and the Chesapeake region were both settled largely by of English origin, by 1700 the region had evolved into two different societies. Why did this difference in development occur? Thesis Statement: When talking about New England and the Chesapeake region, you have to consider the differences in motives and geography. Consider economic situations (reasons for settling where they did, reasons why they came to New England in the first place). One has to think about the family development and demographics, as well as the government structure. Thought New England and the Chesapeake region were both settled with a majority of English origin. By 1700 the region had evolved into two completely different societies. When talking about New England and the Chesapeake region, you have to consider the differences in motives and geography. Consider economic situations (reasons for settling where they did, reasons why they came to New England in the first place). One has to think about the family development and demographics, as well as the government structure. All these differences helped sculpt the colonies into their own significant and distinct ways of living. The geography of the New England Colonies was not the best. The soil was very rocky. This made agriculture for the New England colonist nearly impossible to achieve. Eventually the English brought pigs, horses, sheep, and cattle to the settlements. This required pastureland so the colonists were constantly clearing forests. The New England colonists were fed up with all of the rocky land, not being able to farm and plant, they moved towards the coast. The dense forests allowed a bounty of timber which was used for building ships that could be used for various. Also, there was an abundance of fish off the coast of Newfoundland, which made the New Englanders very wealthy. The Chesapeake region however, had very fertile soi

Emily Dickinson Essay Example for Free

Emily Dickinson Essay Emily Dickinson’s great skill and unparalleled creativity in playing with words and their connotations in her attempt to convey to the reader the power of a book are evident. In this poem, she is considering the power of books or of poetry to carry us away from our immediate surroundings to a world of imagination. Her poem is suffused with (full of) metaphors, as she is desirous of likening a book to various means of transportation. To do this she alludes (allusion-noun) directly to concrete objects such as â€Å"frigate,† â€Å"coursers† and â€Å"chariot,† which carry archaic (ancient) connotations. The difficulty inherent in the use of these vehicles has to do with the reader’s knowledge concerning the properties and characteristics evinced by a â€Å"frigate,† â€Å"coursers† and a â€Å"chariot. † The poetess associates the swiftness of a â€Å"frigate,† â€Å"coursers† and a â€Å"chariot†Ã¢â‚¬â€as well as their use to explore new lands and seas—with the power of a book or poetry to usher (lead, guide) us into another dimension, perhaps shrouded (covered) in mystery but definitely rewarding. If the reader is not acquainted (familiar) with these means of transportation that reigned supreme, so to speak, centuries ago, he / she is denied access to the meaning that the poet seeks to impart by means of these vehicles. But Emily Dickinson does not limit herself to these vehicles alone; the whole poem is reminiscent (suggestive) of a past era when people used â€Å"frigate[s],† â€Å"coursers† and â€Å"chariot[s]† to travel â€Å"lands away. The words â€Å"traverse,† (to cross an area of land or water) â€Å"oppress,† (stress) and â€Å"frugal,† (simple and inexpensive) with which the poem is interspersed—all of them are of Latin origin, thus lending it a formal hue. She has been careful to choose kinds of transportation and names for books that have romantic connotations. â€Å"Frigate† suggest exploration and adventure; â€Å"coursers† beauty, spirit and speed; â€Å"chariot,† speed and ability to go th rough air as well as on land. Chariot reminds us of the myth of Phaethon, who tried to drive the chariot of Apollo (Greek god of sun), and of Aurora (Greek goddess of dawn) with her horses. How much of the meaning of the poem comes from this selection of vehicles and words is apparent if we try to substitute steamship for â€Å"frigate,† horses for â€Å"coursers,† and streetcar for â€Å"chariot. † How would the poem sound if, instead of likening a book to a â€Å"frigate,† â€Å"coursers,† and a â€Å"chariot,† one resolved to use a â€Å"Mercedes Benz,† a â€Å"GMC† or a â€Å"Porsche† to convey the same meaning, that of speed and swiftness? Emily Dickinson’s shrewdness in selecting the most appropriate diction is superb and undoubtedly holds up a mirror for the reader to see what it is that she had in mind when writing the poem. On a more technical note, related to the rhyme scheme, it is obvious that the poem is written in open form or in free verse (from the French vers libre), as indicated by the lack of a regular rhyme pattern, as a parallel to â€Å"prancing poetry† or the power of a book to carry you to foreign â€Å"lands† where no man has ever trod before. Liberated from the confines and shackles of rhyme, Emily Dickinson’s â€Å"There is no frigate like a book† makes a permanent impression on the reader, as it â€Å"entangles a part of the Divine essence,† to quote W. B. Yeats. Allusions in There is no Frigate like a Book 1. The story of Phaeton In Greek mythology, Phaeton or Phaethon was the son of Helios (Phoebus). Perhaps the most famous version of the myth is given us through Ovid in his Metamorphoses (Book II). The name Phaeton means the shining. In the version of the myth told by Ovid in the Metamorphoses, Phaeton ascends into heaven, the home of his suspected father. His mother Clymene had boasted that his father was the sun-god Apollo. Phaeton went to his father who swore by the river Styx to give Phaeton anything he should ask for in order to prove his divine paternity. Phaeton wanted to drive his chariot (the sun) for a day. Though Apollo tried to talk him out of it by telling him that not even Zeus (the king of gods) would dare to drive it, the chariot was fiery hot and the horses breathed out flames. Phaeton was adamant. When the day came, Apollo anointed Phaetons head with magic oil to keep the chariot from burning him. Phaeton was unable to control the fierce horses that drew the chariot as they sensed a weaker hand. First it veered too high, so that the earth grew chill. Then it dipped too close, and the vegetation dried and burned. He accidentally turned most of Africa into desert; bringing the blood of the Ethiopians to the surface of their skin, turning it black. The running conflagration spreads below. But these are trivial ills: whole cities burn, And peopled kingdoms into ashes turn. [3] Rivers and lakes began to dry up, Poseidon rose out of the sea and waved his trident in anger at the sun, but soon the heat became even too great for him and he dove to the bottom of the sea. Eventually, Zeus was forced to intervene by striking the runaway chariot with a lightning bolt to stop it, and Phaethon plunged into the river Eridanos. Apollo, stricken with grief, refused to drive his chariot for days . Finally the gods persuaded him to not leave the world in darkness. Apollo blamed Zeus for killing his son, but Zeus told him there was no other way. This story has given rise to two latter-day meanings of phaeton: one who drives a chariot or coach, especially at a reckless or dangerous speed, and one that would or may set the world on fire 2. (Aurora, goddess of the dawn, equivalent to the Greek goddess Eos ) In Roman mythology, Aurora, goddess of the dawn, renews herself every morning and flies across the sky in her chariot, announcing the arrival of the sun. Her parentage was flexible: for Ovid, she could equally be Pallantis, signifying the daughter of Pallas,[1] or the daughter of Hyperion. 2] She has two siblings, a brother (Sol, the sun) and a sister (Luna, the moon).. In Roman mythology, Aurora, goddess of the dawn, renews herself every morning and flies across the sky, announcing the arrival of the sun. Her parentage was flexible: for Ovid, she could equally be Pallantis, signifying the daughter of Pallas,[1] or the daughter of Hyperion. [2] She has two siblings, a brother (Sol, the sun) and a sister (Luna, the moon). Rar ely Roman writers[3] imitated Hesiod and later Greek poets and made the Anemoi, or Winds, the offspring of the father of the stars Astraeus, with Eos/Aurora.

Globalisations Effect on National Governance

Globalisations Effect on National Governance Globalisation has significantly reduced the ability of governments to govern. Do you agree? Discuss. Globalisation, according to Van Acker and Curran (2004), is the process of increasingly international integration and global interchange of trade, markets, products, ideas and other aspects of culture, which is triggered by technological innovations and â€Å"underpinned by shifting power relations that sees finance capital as relatively dominant and transnational corporations as very powerful vis-à  -vis the nation state† (p.3). It is obvious that globalisation has changed the world dramatically and its profound impacts can be seen in every aspect in our society. It brings about numerous positive influences including creating greater access to goods from all over the world; extending international and intercontinental exchanges, and improving economic development (Baines Ursah, 2009). However, great opportunities come with great threats. Many studies show that there is a clear connection between globalisation and unemployment and financial crisis; as well as with environmen tal problems and inequity (Madeley, 2009). Thousands of studies have been done by worldwide experts to analyse its influences upon economy, politics and sociology, yet the results are still highly diversified and paradoxical. Regarding globalisation’s impacts on politics, several scholars have claimed that, besides a number of advantages, it also results in various negative consequences for many countries’ governments (Daalder Lindsay, 2003; Van der Westhuizen, 2009). This paper strongly argues that globalisation notably weakens the ability of government to govern, especially in terms of the eruption of the internet, and the growth of terrorism – which are considered as by-products of globalisation. The essay also includes an opportunistic effect of globalisation in reducing corruption in certain governments. As a product, as well as a catalyst of globalisation, internet is a global system of many independent networks containing unlimited resources of information and services that can be accessed almost everywhere all around the world (Horner, 1997). With nearly three billion users worldwide, however, the rapid expansion of the internet has led to a global crisis of governance (Morozov, 2010). This happens due to the fact that the internet is operated without a central governing authority, as well as the borderless nature of itself (Rose, 2005). Additionally, many scholars argue that the management of the Internet Corporation for Assigned Names and Numbers a private non-profit organisation headquartered in the USA, over the domain name system – a crucial element for the function of the internet, has significantly reduced the power and governing ability of national governments, especially towards communication and information policy (Palfrey, 2004). Obvious examples are misinformat ion, illegal transaction, online piracy, copyright infringement, espionage, and cyber hacking that occur every second on the internet in which the government is not able to have a full control of (Galicki, Havens, Pelker, 2014), thus in this case, the government’s ability to govern is lessened and limited so remarkably that it is put on a high risk situation of being attacked. Another significant example relates to the Titan Rain cyber attack in 2004 in which several United States defence contractor computer systems, including those at NASA, the Lockheed Martin, Redstone Arsenal, and Sandia National Laboratories, were attacked and infiltrated in order to gain illegal access to military intelligence and classified data. This attack is believed to have its origin from Chinese government and is considered as one of the biggest cyber raids in the internet era (Miles, 2011). Another interesting case is the Arab Spring in the Middle East and North Africa since 2010. This massive event, which was triggered partly by the online diplomatic cable leak in November 2010, includes a series of politic activities such as protests, demonstrations, riots, and civil war that led to mass government overthrown and changes throughout the countries of the Arab League and surroundings (Jones, 2012). These activities were extremely well-organised and wildly spread by the effectiv e use of social media and the internet (Jones, 2012). These evidences illustrate how vulnerable national governance can become when confronting with the eruption of the internet and globalisation. Another challenge of globalisation that reduces government’s governing ability is terrorism. According to Zimmermann (2011), there is a close connection between globalisation and the rapid growth of terrorism globally. The technological revolution and mass media, the interconnectedness between individuals and organisations, migration, all of which are associated with globalisation, play an important role for terror networks to strengthen and enlarge their power internationally. In particular, a globalised trade makes the arms trade more globalised, thus weapons can easily get into the wrong hands (Stohl Grillot, 2013). Moreover, thanks to technological advancement, the internet, and the high availability of inexpensive hi-tech devices and softwares, many terrorists and terror groups can easily spread fears and improve their impacts worldwide by creating their online existence, popularising videos and footages of terrorist acts such as roadside bombs, beheading, or executions. The use of these means also significantly enhances their communication potential more than ever. The most recent example of this is a series of beheading videos circulated online by a terror group named Islamic State of Iraq and the Levant in 2014 (Porter, 2014). Using these videos with wide coverage, this group were successful in stretching fears and showing to those opposing them, especially the USA and other Western countries, how violent and powerful they are. Another famous case is Mustafa Setmarian Nasar – a first generation terrorist who attempted to accomplish everlasting influences by uploading his terrorist videos on the internet before being arrested in Pakistan in 2006 (Shlapentokh, 2012). These proofs have demonstrated how considerably globalisation can promote terrorism. The question needs to be answered now is how terrorism can negatively affect the capability of governments to govern. According to Kampf (2014), terrorism is defined as political violence involving political aims and motives from an illicit identifiable organisation, which is designed to generate terror and psychic fear by conducting acts of violence, such as brutal victimisation, and exploitation or non-combatant target massacre, in order to achieve certain desired goals. Such activities, with their intense political consequences, extremely reduce governments’ governing ability in different ways, and at different levels. Numerous recent studies have shown that terrorism can actively affect and shape the course of domestic politics by modifying the preferences of voters and voting behaviour during an electoral campaign. Terrorist activities also have strong impacts on government formation as well as its survival (Indridason, 2008). A salient example for this case is the unexpected victory of the Socialist party over the People’s party – the incumbent governing party, during the Spanish legislative elections in 2004. This surprised outcome is believed due to three terrorist bomb attacks on the Madrid train line that killed and injured hundreds of people, which happened just three days before the Election Day (Indridason, 2008). In addition to those hypotheses, William, Koach and Smith (2012) asserted that terrorist activities also harmfully impact the stability of parliamentary governments. Furthermore, some governments might become too sensitive and their duration could be shortened due to the effects of terror attacks. It is obvious that by contributing to the growth of terrorism, transitively, globalisation with all of its advanced products and components can seriously weaken the governing ability of certain governments, or even make them overthrown. Nevertheless, one can argue that globalisation can also bring opportunities for stronger governing abilities among certain governments. An important example of such positive impacts relates to reduced corruption, since corruption can threaten the legitimacy of the incumbent government and lead to public dissatisfaction (Seligson, 2002). Many studies have been done to analyse the relations between globalisation and corruption to find out either they are directly or inversely proportional to each other. Interestingly, most of them conclude the latter. By examining data from 127 countries, a research in 2011 claimed that globalisation is a powerful weapon to oppose corruption, especially for those countries with middle and high income (Lalountas, Manolas Vavouras, 2011). Similar results and findings have been made by Asongu in a recent research in 2014. Additionally, another study conducted in 2001, evaluating information from several countries during a twenty-year long period, demonst rated that the casual connection from openness to corruption is persistent and strong, and that openness can indeed lead to a reduction in corruption (Bussolo, Bonaglia Braga de Macedo, 2011). In conclusion, this paper has demonstrated that globalisation has significantly reduced the ability of governments to govern via its by-products such as the internet and by contributing to the growth of domestic and transnational terrorism in different ways. It also mentioned that globalisation can bring opportunities for countries to effectively reduce corruption. However, it cannot be denied that globalisation is an inevitable phenomenon and plays an important role in the development of every country in the world. Thus, it is crucial for governments to learn how to strengthen opportunities created by globalisation and view its many challenges as excellent opportunities to better cooperate with governments on a global scale to produce solutions for global problems, such as terrorism, internet security, sustainability, and global peace. These important areas suggest excellent topic areas for further research. References Asongu, S. (2014). Globalization (fighting), corruption and development. Journal of Economic Studies, 41(3), 346-369. Doi:10.1108/JES-04-2012-0048 Baines, H. V., Ursah, J. R. (2009). Globalization: Understanding, management, and effects. New York: Nova Science Publishers, Inc. Bussolo, M., Bonaglia, F., Braga de Macedo, J. (2001). How globalisation improves governance. OECD Publishing. Doi: 10.1787/774554632487 Daalder, I. H., Lindsay, J. M. (2003). The globalization of politics. The Brookings Review, 21(1), 12. Galicki, A., Havens, D., Pelker, A. (2014). Computer crimes. American Criminal Law Review, 51(4), 875. Horner, K. (1997). Internet: A definition. Retail Delivery Strategies, (8), 5. Indridason, I. H. (2008). Does terrorism influence domestic politics? Coalition formation and terrorist incidents. Journal of Peace Research, 45(2), 241-259. Doi: 10.1177/0022343307087183 Jones, P. (2012). The arab spring. International Journal, 67(2), 447. Kampf, Z. (2014). Newsà ¢Ã¢â€š ¬Ã‚ Media and terrorism: Changing relationship, changing definitions. Sociology Compass, 8(1), 1-9. Doi:10.1111/soc4.12099 Lalountas, D. A., Manolas, G. A., Vavouras, I. S. (2011). Corruption, globalization and development: How are these three phenomena related? Journal of Policy Modelling, 33(4), 636-648. Doi:10.1016/j.jpolmod.2011.02.001 Madeley, J. (2009). Globalisation. Appropriate Technology, 36(1), 52. Miles, A. (2011). Why the Chinese cyber attack is the ultimate scare story? London: New Statesman Ltd. Morozov, E. (2010). The Internet. Foreign Policy, (179), 40. Palfrey, J. (2004). The end of the experiment: How ICANNs foray into global internet democracy failed. Harvard Journal of Law Technology, 17(2), 409. Porter, B. (2014). What is ISIS? Sydney: Australian Broadcasting Corporation. Retrieved from http://www.abc.net.au/news/2014-06-12/what-is-isis/5518990. Rose, R. (2005). Introduction: The internet and governance in a global context. Journal of Public Policy, 25(1), 1-3. Seligson, M. A. (2002). The impact of corruption on regime legitimacy: A comparative study of four Latin American countries. The Journal of Politics, 64(2), 408-433. Doi:10.1111/1468-2508.00132 Shlapentokh, D. (2012). The intellectual and political exchange among jihadists: The case of Mustafa Setmarian Nasar (abu musab al-suri). Journal of Applied Security Research, 7(3), 301. Stohl, R., Grillot, S. (2013). The international arms trade. Hoboken: Polity. Van Acker, E., Curran, G. (2004). Governing business and globalisation. Frenchs Forest, NSW: Pearson Education. Van der Westhuizen, C. (2009). Power and insecurity: The politics of globalisation. Hervormde Teologiese Studies, 65(1), 1-7. Williams, L. K., Koch, M. T., Smith, J. M. (2013). The political consequences of terrorism: Terror events, casualties, and government duration. International Studies Perspectives, 14(3), 343-361. Doi:10.1111/j.1528-3585.2012.00498.x Zimmermann, E. (2011). Globalization and terrorism. European Journal of Political Economy, 27, 152-161. Doi:10.1016/j.ejpoleco.2011.09.003

Essay --

Rahim, Sheikh Mr. Seed English III, 6th period 12 NOVEMBER, 2013 In The Zoo If a dwelling place is uncomfortable or people who live there do not like the place, then the house seems like a cage to them. They feel like they are in a zoo which makes a child feel like their own identity is absent. Author Jean Stafford went through this kind of situation in her childhood. Stafford’s personal life was often marked by unhappiness and struggle. Her personal life had a great influence in her stories. â€Å"In The Zoo† by Jean Stafford shows how impactful childhood is to the adult person by using symbolism and characterization. The author uses the zoo to represent a surrounded situation where people are forced to rely on others. In the zoo, animals are kept in cages for entertainment and amusement of people, but the wild animals who are born independent don’t like the environment in zoo. These animals spend most of their existence trying to escape. The author uses the animals in Denver zoo to represent various people from the childhood of the two sisters. In ...

Blaise Pascal Essay -- Essays Papers

Blaise Pascal "We arrive at truth, not by reason only, but also by the heart"(1) said Blaise Pascal, one of the greatest minds of the 17th Century. The 17th Century was the time of the scientific revolution. During this period the main idea for everyone, was to question everything not to just listen to what is told. This caused a transformation in thought in both religious and scientific areas. Science allowed the questioning of the teachings of the old church. Scientists battled with ideas in math and physics, while philosophers battled with ideas of God. It was an intellectual revolution concerning the methods for determining humanity's place in the universe. Blaise Pascal was a physicist, a mathematician, and a man of God. He was a Renaissance man of the scientific revolution. On June 19, 1623, Pascal was born in the small town of Clermont-Ferrand, France, to Antoinette and Etienne Pascal. When Pascal was just three his mother passed away. After this, Etienne Pascal moved Blaise and his two sisters to Paris, France. Here his son would be able to learn. Etienne Pascal was very concerned about his son becoming an educated man. This is why he decided to teach his son on his own. He brought a young Blaise to lectures and other gatherings. He decided Blaise would not study math until age 15. When he made this decision he took all the math books out of the family home; however, this did not stop a curious Pascal. At age twelve, he started to work on geometry by himself. Blaise’s father finally started to take him to mathematical gatherings at "Academic Parisienne." At the age of 16, Pascal began to play an active role in "Academic Parisienne," as the principal disciple of Girard Desargues, one of the heads of "Academic Par... ... Pascal was such a brilliant man because he could do both of these. Pascal was one of the only men that wrote about his beliefs in God and was an accredited scientist and mathematician too. He was a true man of the scientific revolution. Endnotes: - Pascal, Blaise. 1910. Pascal's Pensà ©es. Translated by W. F. Trotter. New York: The Modern Library, 1941. - Rose, N. Mathematical Maxims and Minims. Raleigh NC: 1988. - Same as 1. - Gillispie, Charles Coulston. Dictionary of scientific biography. New York: Scribner, [1970-1990]. - Auden, W. H. and Kronenberger, Louis. The Viking Book of Aphorisms. New York: Viking Press, 1966. Work Cited Hazelton, Roger. Blaise Pascal The Genius of Thought. Philadelphia: Westminster Press, 1974. Eliot, Charles W. The Harvard Classics (Pascal). New York: P. F. Collier & Son Corporation, 1938. Blaise Pascal Essay -- Essays Papers Blaise Pascal "We arrive at truth, not by reason only, but also by the heart"(1) said Blaise Pascal, one of the greatest minds of the 17th Century. The 17th Century was the time of the scientific revolution. During this period the main idea for everyone, was to question everything not to just listen to what is told. This caused a transformation in thought in both religious and scientific areas. Science allowed the questioning of the teachings of the old church. Scientists battled with ideas in math and physics, while philosophers battled with ideas of God. It was an intellectual revolution concerning the methods for determining humanity's place in the universe. Blaise Pascal was a physicist, a mathematician, and a man of God. He was a Renaissance man of the scientific revolution. On June 19, 1623, Pascal was born in the small town of Clermont-Ferrand, France, to Antoinette and Etienne Pascal. When Pascal was just three his mother passed away. After this, Etienne Pascal moved Blaise and his two sisters to Paris, France. Here his son would be able to learn. Etienne Pascal was very concerned about his son becoming an educated man. This is why he decided to teach his son on his own. He brought a young Blaise to lectures and other gatherings. He decided Blaise would not study math until age 15. When he made this decision he took all the math books out of the family home; however, this did not stop a curious Pascal. At age twelve, he started to work on geometry by himself. Blaise’s father finally started to take him to mathematical gatherings at "Academic Parisienne." At the age of 16, Pascal began to play an active role in "Academic Parisienne," as the principal disciple of Girard Desargues, one of the heads of "Academic Par... ... Pascal was such a brilliant man because he could do both of these. Pascal was one of the only men that wrote about his beliefs in God and was an accredited scientist and mathematician too. He was a true man of the scientific revolution. Endnotes: - Pascal, Blaise. 1910. Pascal's Pensà ©es. Translated by W. F. Trotter. New York: The Modern Library, 1941. - Rose, N. Mathematical Maxims and Minims. Raleigh NC: 1988. - Same as 1. - Gillispie, Charles Coulston. Dictionary of scientific biography. New York: Scribner, [1970-1990]. - Auden, W. H. and Kronenberger, Louis. The Viking Book of Aphorisms. New York: Viking Press, 1966. Work Cited Hazelton, Roger. Blaise Pascal The Genius of Thought. Philadelphia: Westminster Press, 1974. Eliot, Charles W. The Harvard Classics (Pascal). New York: P. F. Collier & Son Corporation, 1938.

Macbeth Comparison Essay :: essays research papers

Macbeth Comparison Essay A quote which really defines Lady Macbeth and Macbeth’s ambition regarding power is â€Å"Power does not corrupt men; fools; however, if they get into a position of power, corrupt power† George Bernard Shaw. Lady Macbeth is more ambitious in terms of gaining power then Macbeth is and that Lady Macbeth will do almost anything to gain power, even evil things that she normally wouldn’t do. This is shown when Macbeth and Lady Macbeth learn about the witches’ predictions, then roles in the plans to murder king Duncan in order to gain power and then finally after the murder, Macbeth doesn’t want to finish the plan making Lady Macbeth angry and causing a chance they might get caught and gain no power at all. Lady Macbeth shows more ambition then Macbeth does in terms of gaining power regarding kingship. When Macbeth finds out about the witches’ predictions and the first two coming true â€Å"Glamis, and thane of Cawdor: The greatest is behind† (1.3.124-125) meaning that he got a taste of power, making him thane of Glamis and thane of Cawdor making him more ambitious for the power to become king. Proving that he will do anything for power he decides that he is going to murder Duncan. When Lady Macbeth receives the letter from Macbeth learning about the witches’ predictions and that two of them came true already, she becomes very ambitious towards gaining power. She doesn’t believe that Macbeth will murder Duncan, so she makes a plan for the murder. Secondly Lady Macbeth shows more ambition then Macbeth does in terms of gaining power regarding kingship. When Macbeth does not want to murder Duncan anymore, for he recognizes that he is a kind man, good king and thinks Duncan should remain the king. Lady Macbeth however shows more ambition for power, becomes very upset upon learning how Macbeth feels how he doesn’t want to kill King Duncan anymore, she says â€Å"And Live a coward in thine own esteem† (1.7.46) meaning she’s calling him a coward for not wanting to kill Duncan and thereby gaining power. She convinces him to change his mind to want the power of kingship now, which can only be achieved by killing Duncan. Thirdly Lady Macbeth shows more ambition then Macbeth does in terms of gaining power regarding kingship. When Macbeth doesn’t care for power anymore and regrets killing Duncan. Thinking of the consequences he says â€Å"I’ll go no more: I am afraid to think what I have done;† (2.

Global economic development Essay

Evaluation of Gwlad’s position within the global economic environment Swot analysis (Hewings, 1995) Strengths – Gwlad as a country should focus on its administrative strength in the public sector. This would allow the country to delivery better services to the public in terms of quick processing of documentary and information needed by the citizens. Secondly, the country has seems to be one of the states in Western Europe which has highest number of population with diverse cultural activities. The Gwlad country’s population diverse cultural work attracts a number of tourists. Weakness- the country offers low level services. It also shows that it has low manufacturing productions. In the overall results, the country has not developed to high production scale hence there is relatively low gross domestic productivity per head. Threats-the fact that the country has no ties with the other neighboring countries is vulnerable to incur high import and exports taxes. Other threats that may exits are those associated with shortages of vital good which are not produced locally. Opportunities- the country being in the region of Western Europe is most likely to be having advanced technology. This means that the wealthy in technology based activity can be worked to increase both the level of manufacturing as well as GDP per head within the country. Suggested policies to follow (Trogen, 1999) Technological policy- the group needs to utilize this policy in curbing the problem associated with the low productivity. In such a policy, the teams must emphasis both on innovation and invention work. Still many efforts should seek technical assistance from part of the globe where possible. Competition policy- in every kind of economic growth of region, amicable environment which allows competition is a must for spurring economic growth and development. This means that the local competition environment should be bestowed to all potential citizens in every particular sector of production. Apart from the local competitors, the policy should encompass other issues that would allow the external competition as part of initiating news ways of economic growth. activity2: yes! The issues that Dai has identified part of the main issues to look when deciding, marketing of Gwlad. It is clear that Dai has taken location, distance and labor as the main factors to consider in this marketing strategy. However, it should be known that security and resources available within the country plays important role in economic developments. Furthermore, the means of communicating available and the accessibility of they location goes hand in hand in determining the attraction external investors to come and invest in a particulars region. Overall, it would be very important to first consider the costs involved in the marketing of the Gwlad to the external world. While business activities are diverse, they entail a lot of interwoven interaction of many sectors. Any decision made within the government directly and indirectly affects the performance of the business. This form the fundamental issues as the governance procedure are final on business prosperity or failure. Hence, incentives and subsidiaries that are offered by the government in Gwlad perhaps would make the citizens and the foreigners’ interest to invest much aroused. Politics and policies enacted in the Gwlad also have enormous impact to business. Services and the rate at which they are available to interested business operators are also major part of marketing the state. This is because delay and bureaucracies in service and information acquisition are both derailing factors in business operations. Activity 3- (Meier, 2004): (I)-no! I do not agree that technological advances are the only key factors to economic development. There are other issues which are also of great importance. This is because economic development focuses on three or more area in its development. One of the focuses is the government policies. In such a field, economist examines issues which are concerned with price stabilities, employment and taxation as well as the policies set to have sustainable growth. as the economic development protocols are integrations of several factors, government operates on many areas which are directly in connection with economic development such monetary policies, trade transaction and taxation policies together with regulation pertaining to financial institutions. The second major area determining the economic development of a place or region is the manner in which policies dealing with services and infrastructures are set. These include highways, housing, security and still parks. Thirdly and the final section in which economic developments is determined is directed to policies of job creation, retention and expansion, technology transfers and marketing as well as neighborhood development. In such consideration, it is vivid that the economic development is not achieved only through technology advancement. Certain factors are physical factors which are needed for the operations of certain economical activities. Other factors are human based availabilities like policy making that affects the economic growth of an area. For instance, trade restriction may be major factor contributing to low rates of economic developments due to lack of competitive environments. Abolition o such trade restrictions create a better environment for potential foreign investors. Financial factors have been seen as prominent factors that enable economic developments as can be revealed in most developing and underdeveloped countries. Their economics developed rates are not associated with inadequate funding for projects based on economic development and projects on research work which brings about technical advances. Thus, human policy factors, financial status factors and technical factors are all attribute to economic development As from the above revelation, I do not agree the three sectors are the core that economic policy should concentrate in. Energy; environmental, telecommunication and ICT are not the core that can bring economic growth in a country without integrating changes in governance. Management of any organization/ institutions is vital. Thus the inclusion of effective management and services delivery would enhance proper utilization of the resources available in the three sectors which would lead to economic growth. Activity4-(Isard, 1985): analysis of inward investment attraction, domestic company development and combination strategies Inward investment Strengths- depending on the financial ability of the surrounding neighbor countries, this form one of the greatest strong hold in which the foreigners can capitalized in. this means that they would be able to provided financial services and their products. Weakness- the fact that the country has got no ties in trade transactions such as free trades areas with the neighboring states, many inwards investments are likely to be heavily taxed and barred in their operations. Generally, unfair treatment to the inward investors is likely to cause low rate of investment. Opportunities- the fact that most neighbors have advanced technology and also they are able to having greater GDP than the Gwlad, it means that the inwards investment would be able to replicate similar productivity phenomenon making trading a competitive issue in the country. This means that the inward investors would enjoy the advantages of large scale production (Pleeter,1990) Threats- following the inwards investors interacting with the locals, there is that possible of technology transfer which the local would gain an advantage of learning the new techniques and therefore begin producing local products that would halt the utilization of the investors’s products Domestic company development: strength- the country seems to be lagging behind in all the areas. This implies it has very limited strengths on which it can take an advantage over its neighbors. (Peterson, 2001) Weakness- the country is portrayed to lag behind in general productivity which implies that their is low trade activities in the regions Opportunities- the country having a score of learned individuals within its boundaries can be utilized both in the management level to bring technology to its required standards enhancing production which is a core to level of trade activities in country. Threats- the domestic company development are likely to be threaten when the country goes to inwards investment. The inward investors being more competitive than the domestic companies would render the local companies uncompetitive in terms of quality of products, price and in marketing strategies. For the above consideration of the analysis, I would choose the combined strategy the main reason for choosing this particular mode is because, with proper policy formulation and enactment for both internal and external investor companies, there are high chances of mutual benefits. Technology advancement, financial investment availability leading to higher production of the products would enhance the general growth of the economy of the country. Activity 5:- (Bulmer-Thomas, 1992, Leistritz, 1991): the GDEAD’s members are supposed to come up with policies which would enable low cost in the supply chains. These policies includes:- The policy of strategic vision and concrete actions in cooperating in the supply of the material and the distribution of the products to all parts on the country Reduction of taxes in the products produced locally the investors Development of local infrastructures that will enhance logistics from one area to another Recruitment and training of human resources to enable smooth distribution of the products Policies to enable persuasion of U. S multinationals in financing, marketing and R&D in Gwlad The GDEAD must come with policy that allows globalization of market in Gwlad The team should use merger systems of the a few industries so that they begin venturing in to the same market in which the multinationals are operating to break monopoly of the U. S automotive companies. The team should advocate for new methods of technology in information and communication to enhance global advertising both from local and multinational companies. Activity 6:- (Dewhurst, 1991) Pros of the EU are that the EU members have several methods in which its negotiations and terms are based. First, the EU group has strong negotiating power than any other union. This means that the pooling together of efforts in the negotiating process makes the members to have great influence in international trade. Its members are said to be first in the leading in foreign direct investment. The united stated are depicted as the second while they remain the first for foreign investment. While the EU operations are undertaken within the 130 countries, it commands a relative open economy that accounts over 14% of the international trade of its gross domestic products. In comparison with the United States gross domestic products, it commands of 12%. It implies that the EU association with the Gwlads is of more advantageous than joining any other of the above state. (Bull, 1995) I would make arrangements of integration type in joining EU for the Gwlad. This because the EU integration would protect the local first and then from the integration the other collaborating states would have an influence in Gwlad in political, security, technology and other areas in which economic issues are connected. He Gwlad would be changed in its institutions through the established rules and regulations of the EU integration that sets the culture and philosophical basis of government as well as other authoritative bodies which could change economic Institutions. However, free trade would definitely bring in unfair competitions to the locals industries and communities leading to the poorly performing ones. (Dewhurst, 1991) Activity7:- (Grady, 1989) The clusters economic development established in this region is not of best nature. Locating an economic zone far 100km from each other is like creation of monopoly of the various institutions established. Secondly, the interaction of the various institutions when they are far from one and yet they are no quicker means of communication implies less information transfers/ ineffectiveness or delay actions would be frequent. This implies especial in the health, bioscience, financial services/ products and professional services. Similar disadvantages would exist in creative, automotive and aerospace zone. However, the distance would be of advantage to automotive and aerospace in advancing the technological world as this would be determined by increased needs to travel from one zone to another. In organizing the above sectors, I will use different policy as they all differ in the application of creating and reduction economic growth. While the bioscience and the health sectors are there for the purpose of ensuring fitness of the community, the automotives and aerospace are established for saving time in production. Thus health and bioscience would policies towards health facilities and proper nutrition while the latter two would venture policy on technology of speedy safer means. Activity8:- (Grady, 1989, Brace, 1993) Costs and benefits of meeting the demands of the aerospace industry The costs of the meeting the demands of the aerospace industry involves the productions costs. This would require importation of new materials for the manufacture of the aerospace device. Second is the maintenance cost, which will be cut through the use of the correct quality materials. Thirdly is the training cost which will be an essence in having potential skilled human resources and engineers who work on the technological manufacture of the aero plane as well As maintaining them. Finally, the country would have to invest in R &D that would enhance development of modern aerospace using the most advanced technologies than any other competing companies Suggested policy to GDEAD: (Hunter, 1999, Walsh, 1996) The GDEAD should come u p with a policy for which given the current financial situation, it would be able to meet the same demands, but through institution establishment and collaboration with the industry, it would support them in the research work. Reference: Brace, P. (1993). State government and economic performance: Johns Bull, A. (1995): The economics of travel and tourism: Longman. Bulmer-Thomas, V. (1992): Input-output analysis in developing countries: Wiley Dewhurst, J. (1991): Regional input-output modeling / new development and interpretation: Avebury Grady, D. (1989): Governors and economic development policy: vol. 17, pp 870-84 Hewings, G. (1995): Regional input-output analysis, Beverly Hills: Sage Publications Hopkins University Press Hunter, K. (1999): Interest groups and state economic development policies: Praeger Publishers Isard, W. (1985): Introduction to regional science: Prentice Hall. Leistritz, F. (1991): The socioeconomic impact of resource development: Westview Press. Meier, G. (2004): Leading issues in economic development. Oxford Peterson, W. (2001): technology, planning, and Development: Oxford University Press. Pleeter, Saul (1990). Economic impact analysis: Boston: Maritinus Nijhoff Publishing Trogen, P. (1999): Which economic development policies work: retrieved from http:// University Press Walsh, R. (1996): Recreation economic decisions: Venture Publishing, Inc www. spaef. com, on 1st December 2008

Ernest Hemingway Essay

Ernest Hemingway is one of the writers that define American Literature. Although he accomplished much in reputation and status due to his novel, his most celebrated works have always been his short stories. His short stories, which are known for their simple language and artful prose, are often seen as a reflection of his life. It can indeed be seen through several of the plots he penned that he was drawing out his own life experiences such as his portrayal of himself as a macho man, his relationship with the women in his life, war and death and of course alcohol. Noting this Martin Scofield rightly states, â€Å"the personal experience on which he frequently drew directly in his writing was full of confusing tension and conflict – between masculine and feminine elements in his personality, between admiration for the physical courage and a growing disillusion with violence, and between the optimism of youth and physical energy, and the inevitable depredation of old age and death. In his short stories we see vividly developed snapshots of turmoil, precise delineations of individual fragments of disparate experience.† (Scofield 139). The kind of heroes that the author went to write about in his book were a direct reflection of the kind of man he wanted to be. The male protagonist has an aura of dignity and an unwavering integrity about them. Compromise is not known to these characters in most instances. In fact both male and female characters that were created by Hemingway are more often than not, defiant of the society that they exist in and continually go against the societal norms and expectations. Hemingway was by nature a macho man. His life has shown us his indulgences in great adventures. The time he spent in wars, hunting and sport is reflected in several of his works. The kind of heroes Hemingway wrote about will probably not suffice today; torn soldiers, and death defying hunters, adventurers and bullfighters made up his works, but that these characters exhibited a personal code of honesty and decency. Harvey Claflin Mansfield rightly categorized the author’s personality in his book ‘Maniliness’, â€Å"Hemingway was a macho fellow and a seeker of adventure when coupled with fun†¦Ã¢â‚¬  (Mansfield 52). An example of this can be taken from his short story ‘Indian Camp,’ where the physician is neither concerned with his lack of anesthetic and equipment nor the screaming patient. In true alpha male mode, he goes onto deliver a child with a jack-knife.   His complete lack of interest in the women’s pain, which normally affects people, and the way he goes onto admire his work as though it was a non-living thing gives off a very sadistic and stereotypical macho essence. At the same time we can compare the physician’s character to the American Indian man who slit his throat and died during his wife’s giving birth. That man did not have the courage and strength to face the ordeal that his wife was going through, unlike the physician who seemed to think nothing of it. And like that Hemingway continuously writes about men that could stand up to things and endure things. The strength which he at times referred to ‘grace under pressure’ was reflective of the kind of man that does not succumb to his problems. His story of the bull fighter can also be seen as an example of this very thing, where the protagonist ignores injuries to enter battle. Explaining the development of the characters through the developments in Hemingway’s life, John Campbell noted, â€Å"In the 1920s, Hemingway began to develop a public role for himself in an attempt to show people how a writer acts when not writing. He became comfortable with this role and wrote essays for Esquire Magazine that reflected a person, outdoorsman image of a very physical man; he made a safari to Africa in the 1930s, killed big game, and so on. His male characters began to resemble this image and became more â€Å"Active† in the 1930s and 1940s. Readers often associate this macho image with Hemingway, but it is difficult to generalize about men in his work, since the early male characters are vulnerable and the later ones – more independent – have a sense of â€Å"toughness† strength and masculinity.†Ã‚   (Campbell 251) Hemingway wrote extensively throughout his career. One of the main recurring themes that can be seen in his short stories is that of war and death. He participated in the First World War as an ambulance driver under the Red Cross. It was during his term in Italy that he had his first love affair and was also injured. As a part of the Italian infantry he was awarded two decorations by the Italian government as well. It was his time here that he witnessed first hand the ruthlessness and stoic attitude of soldiers around him. Much of his observations later became part of his works. His time as a war correspondent in span also influenced his work. The events of the civil war that took place in Spain greatly affected him. â€Å"The Spanish civil war stories have two characteristics in common. The first-person narrator in all of them is obviously Hemingway himself, correspond dent, film-maker, raconteur, and famous personage. The second characteristic is that the real subject of all these stories, as well as the play, is the political nature of the conflict. Philips Rawlings, the main character in the ‘Fifth Column’ is also substantially autobiographical and the ‘girl,’ Dorothy Bridges, is clearly based on Martha Gellhorn, as is the girl in the story ‘Landscapes with Figures† (Donaldson 236). The stories are his version of events and how he saw the war. Most of the material is based on first hand information and as he experienced it. His short stories poignantly portrayed soldiers that left behind and lived with legacies of combat. In ‘Soldier’s Home,’ Krebs is the disillusioned veteran that comes back to home to find himself without a spiritual home. He is out of place, alienated from his family, religion and society. Hemingway’s examination of the war torn characters can also bee seen through Nick Adams. Some critiques have linked the short stories to a potential autobiographical connection and their thematic treatment to the various stages the characters go through i.e. Nick’s stages of recovery from his physical and psychological war wounds which mirror the one’s Hemingway suffered himself. It is Hemingway who in the third-person story supports the fundamental idea of Nick’s physical and spiritual recovery and renewal. It can be taken in view that writing was a form of catharsis for the author and through writing about his ordeal he managed to work through his anxiety of war (to an extent). We can see through the stories, glimpses of Hemingway’s own pain and anguish. When he returned from war ridden areas he was deeply affected. The effects of his experiences were heavy influences on his work and gave them a new sense of life. Hemingway had extremely turbulent relationships with the women in his life. His love stories are ruled by conflict between men and women whose lives are always stuck in some momentum of great tension and problems, or an extremely vivid change. He was married to four different women and was infamous for his multiple affairs. If one was to look at Hemingway’s life, one would notice that he lacked the will to stick to one woman. At some point and time breaking things off and moving on stopped giving him the guilt it once did and women became just a habit for him. His relationships with women affected his work a great deal; Paul Reuban went onto prove this in his work when he wrote that, â€Å"His [Hemingway’s] writing also reflected his trouble with relating to women and his tendency to treat them as objects, as he had four marriages and countless affairs, highlighting his theme of alienation and disconnection [in his work].† It was his guilt over women that led him to the bottle and subsequently drenched him in depression. He could not move past his guilt quickly enough before he moved onto the next woman. In his entire life he repeatedly cheated on all the women he was   with; it was a vicious cycle of finding love, breaking love by finding someone else, getting depressed over his actions, finding someone else to get out of the depression. An example of the effect that his love life had on his work can be seen in ‘Hills like White Elephants,’ which was written after Hemingway had cheated on his wife Hadley with her own friend Pauline Pfeiffer. When Hemingway asked for a divorce, Hadley placed a condition of a separation between him and Pfeiffer for a certain period of time; if he remained in love even after that time he was to be granted the divorce. It was during this period that he wrote the story. The biggest similarity between his life and the short story is that in either a family member or loved one was being separated. The story which centers on a conversation between a man and a woman show that the man is the authority. The poor communication skills between the two also reflect that their relationship might end. Perhaps Hemingway himself saw this as Hadley and himself which poor communication was ending up in the death of something that connected them, in the case of the characters this would be the unborn child. When in Italy, Hemingway had a love affair while he was wounded in this duration. The effects of this can be seen in his works as well. In ‘A very short story,’ the injured solider who is found on the Italian front has a love affair with a nurse who tended to him. Just like Hemingway himself who fell in love with Agnes Von Kurowsky. As the story goes, the nurse later leaves the solider for an Italian officer. â€Å"‘A very short story’ ranks as one of Hemingway’s least effective stories. Behind a pretense of objectivity, it excoriates the faithless Agnes. Even four years after the jilting, he was too close to his subject matter to achieve the requisite artistic distance†¦ twice again he explored the subject of love between a wounded soldier and his nurse†¦Ã¢â‚¬  (Beegal 105). Throughout his work it will be seen that he advocates the kind of courage in the world where men must survive without women, which goes against the work itself because it is based largely on this mother, sisters, wives, lovers etc. Hemingway’s works paved way for an entirely new genre of writing. He used plain simple language to give voice to his stories. Much of his work, when it comes to short stories, is greatly influenced by his life and it can be seen through the various example given herewith, how his life was a muse to him. His relationships with women and subsequently alcohol, his experiences at war and the death that he saw, and his ideas on masculinity and manhood were some of the basic ideas that he infused with his writings to form the basis of many of his stories. Hemingway may have been gifted but he very conflicts that he tried to work out through his writings, and the very tensions that he wrote about, subsequently became the reason he took his own life.

Anglo American PLC in South Africa Essay

1. The pros would be: a) The early adoption strategy of ART can help the company to prevent and combat the spread of the disease not only on its workforce but also the populations of surrounding communities. This early initiative can also help to prevent further loss in operating expenses and declining workers’ productivity in the company. b) Anglo American became a de facto leader in the private-sector fight against HIV/AIDS in Africa. It also became a trendsetter for other MNEs to follow suit such as Coke, Ford, and Colgate-Palmolive. c) Received positive reactions and approval from WHO, the Global Business Council on HIV/AIDS, and a host of other NGOs. d) Became a socially responsible company in the global market. This comprehensive program reflects that Anglo American has a good intention on protecting the rights of infected workers. e) The program might have a bright future, as 95% have responded well to the treatment and are working productively. f) The gradual change in the South African government’s view towards HIV/AIDS can further on help Anglo American to combat this national wide epidemic issue of the disease. The cons would be: a) The company had to bear outrageous amount of operating costs to combat this issue, with an estimated $4,000 per employee when the company typically offers $830 for wages and benefits per employee. b) There is a 15% level of non-adherence from the workers who are enrolled in the program and due to harsh working conditions make it hard for workers to take medications on time or to deal with side effects. c) Pressures and oppositions from various constituencies such as the South African government, political leaders, and CEO Brian Gillbertson of BHP Billiton who all thought that the program was not efficient. South Africa’s prime minister uttered the initative as a â€Å"vigilante† move designed to place unreasonable burdens on the government. Recommendations: Anglo American should cut down on major costs to support the program in order prevent further waste of money since it can cost 7.2% of the company’s wage bill. Provide only to those who need to be treated and who can adhere to the program. Anglo American should also seek support from WHO and other international humanitarian organizations, and the South African government with the objective of a great cause for the South Africans. Also try to cooperate with pharmaceutical companies who can sell antiretroviral drugs at a subsidized rate. All of these actions should help maintain the image of the company in the global market. 2. Since migrant workers in South Africa account for about four-fifth of the total workforce, it would not be a strategic decision to adopt the policy of not hiring migrant workers. This policy can also have negative impacts on the company’s image, since it is a pretty discriminatory policy and can cause unequal treatments to workers. Therefore, Anglo American should still hire migrant workers because there are a lot of workers needed to work in the mine site. Switching policies regarding whom to hire will only further increase operating costs. 3. Pharmaceutical companies play a big role in responding to the HIV/AIDS epidemic in South Africa. Since GlaxoSmithKline can sell antiretroviral drugs to Anglo American at 1/10th of the market price in industrialized world, other pharmaceutical companies should be able to do so in order to safe the lives of millions of people. The South African government should cooperate with these pharmaceutical companies since the government itself has started implementing National Strategic Plan for combating HIV/AIDS. This will allow pharmaceutical companies to enter in B2B deals with the government and companies who care for their employees’ health. For the poor enforcement of patent rights, Pharmaceutical companies should enter into an agreement with the South African government that these rights will be protected otherwise cooperation between parties will not take place. There should be strict policies and courses of actions to tackle infringement of patent rights. Pharmaceutical companies should also invest more in R&D to create drugs for HIV/AIDS that can save the lives of people. 4. South African government should not 100% implement aggressive policies that were conducted in Brazil and Thailand mainly due to differences in political, economic, legal, cultural conditions, these policies might not work in South Africa (such as taking advantage of TRIPS agreement etc). Instead, the South African government should learn from these countries how to tackle the epidemic issues, relate the situations and implement some of the steps that might be feasible to implement in South Africa. Anglo American’s cooperation with GlaxoSmithKline purchasing life saving drugs at a reasonable price should encourage other pharmaceutical companies (especially MNEs) to join the program to fight against this epidemic disease.

John Stuart Mill Essay

The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980’s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990’s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from one’s salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MP’s and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous year’s collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head â€Å"income from other sources†. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the â€Å"book profits† be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is â€Å"not ordinarily resident† in India in any tax year if he: †¢ †¢ †¢. Has been â€Å"non-resident† in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individual’s stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they don’t show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj† system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with â€Å"Most Favored Nation Status† cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the ‘total world income’, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is â€Å"manufacture† and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term â€Å"excisable goods† means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term â€Å"manufacture† refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C – Company P – Person H – Hindu Undivided Family (HUF) F – Firm A – Association of Persons (AOP) T – AOP (Trust) B – Body of Individuals (BOI) L – Local Authority J – Artificial Juridical Person G – Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .