Single Tier Company Income Tax System

1. 0 Introduction Singapore as of now begin receiving a one-level corporate duty framework impact from 1 January 2003. In Malaysia, it is alluded as the ‘single tier’ framework. The administration permitted a six-year transitional period to empower organizations with unutilized profit franking credits to deliver franked profits. From 1 January 2008, every single occupant organization in Singapore will go under the one-level framework. In the interim, different nations including Hong Kong, Ireland and furthermore Malaysia are receiving the one-level framework viable from 1 January 2014.Generally, the Malaysian profit framework has experienced a total upgrade in 2008 with the goal of giving organizations, investors and the administration with a basic, straightforward, effective and fair framework. With impact from Year Assessment (YA) 2008, a solitary level profit framework replaces the expense attribution framework on profit installments to investors. All the progressions from changing of profit framework have emerged because of administrative revisions presented by Finance Act 2007 (Act 683) periodical by the legislature on 28 December 2007.The new corporate expense framework is known as the single level framework since benefits earned by organizations are just burdened once and the benefits conveyed are not, at this point available on investors of the organization. In such manner, the vital Income Tax Act 1967 is changed by subbing sec 108 with the accompanying: 108. where a profit is paid or attributed by an organization to any of its investors in the premise time frame for a time of evaluation, the organization will not be qualified for deduct charge from such profit paid or credited. 1. Diagram: The Single Tier Company Income Tax System The organization Company investors Income from the Income Profits business activities from interests in the organization Tax on organization benefits The benefits after duties Profits after expense Net profit he lp out as profits 2. 0 Advantages of Single Tier Dividend System First, single level profit framework permits total free stream in the directing of benefits of the organization to the investors as excluded profits. There are two wellsprings of benefits that can be distinguished. It is including income gains (where personal duty has been paid) or capital increases from the removal of long haul ventures like, shares, landed property, plant, hardware, and production line by the organization. The organization may now straight to the point out these benefits as profits to investors with no restrictions.From YA 2008, organizations are not, at this point subject to the limitations of keeping up an assessment attribution balance on profit installments. Other than that, the subsequent favorable position is investors who getting the absolved profits are not requires to report the profit salary in their expense form. Be that as it may, they are required to keep records and archives on their ex cluded profit pay for a long time to prove this pay in case of an assessment review. The third points of interest is that the organization are no longer have a segment 108 (6) charge issues. Single level framework rearranges charge compliance.At a similar time, it is improving proficiency of assessment managerial framework in light of the fact that no need monitor charge delivered and furthermore profits sum dispersed to investors. In any case, under the past profit ascription framework, an organization whose installment of profits is in overabundance of its expense credit balance [s 108 (6) balance] will wind up paying s 108 (6) charge to the duty specialists. It is shows organization needs to include extra use. Additionally, any overabundance in the profit installment for capital increases over the expense credit parity will make the organization cause the s 108 charge.This is no duty effective to the organization and increment the expense of profit installment. While, the fourth bit of leeway is investors whose peripheral duty rate is at 27% won't be delivering extra assessment on profit. As a correlation with past ascription framework, the annual expense installment by organization is attributed as duty credit to singular investors upon profit installments, which is YA 2009, 25% of the profit pay. Be that as it may, the individual investors with the minimal duty pace of 27% will wind up paying an extra 2% of expense profit salary received.With viable from YA 2009, an individual is evaluated on 27% assessment rate if is chargeable pay surpassed RM100, 000. Fifth, it streamlines the activity of expense specialists. Presently, charge specialists doesn't have to process charge discounts to the investors. In this manner, the duty specialists are opened up to center their time and exertion specifically the zones, for example, charge review to guarantee total expense consistence by citizens in a self-appraisal framework. The 6th bit of leeway is single level prof it framework is business well disposed, conservative and assessment productive as organizations are no longer requires to keep up charge credit balance for profit payment.A part of duty organization obligations is currently canceled with the goal that human resources may concentrate on charge effective work. Other than that, the seventh bit of leeway is from a large scale perspective. These days, the single level methodology has given a straightforward and helpful assessment framework to the nation, organizations and investors. Human capital resources might be conveyed to the beneficial areas to guarantee that everybody is set on a serious edge to take on worldwide difficulties. 2. 1 Diagram of Dividends Payment to Shareholders under Imputation System Shareholder| Company Dividend salary (gross)Individual75% x net dividend| Pay net profit (a)Received net profit of 75% of gross dividend(b)Assessed as s 4(c) on net profit income(c)Tax credit on profit pay (25% of gross profit) is acce ssible as s 110 set on annual assessment payable| Income charge payable RMFirst RM 100,000 14,[emailâ protected]% __xx__ __xxx_-S 110 set off (x) (25% x profit pay) _____Net personal duty payable xx_ |Debit 25% od profit pay to s 108 account| Tax credit ondividend installments xx| Balance b/f xxYA 2009Income expense [emailâ protected]%/25% nilxx| S 108 account| 3. 0 Single Tier Dividend System VS Imputation System The course of events of actualizing attribution framework and single level framework is very surprising. As indicated by Choong (2009), he expressed that a solitary level profit framework replaces the assessment attribution framework on profit installments to investors on 1 January 2008 and on YA 2008 onwards.Meanwhile, transitional standards applies for six-year time span to 31 December 2013, during which the two frameworks will exist together. From 1 January 2014, every inhabitant organization will go under single level framework. In any case, attribution framework exe cuted before YA 2008 until 31 December 2007 in particular. There are another examination points of view is as far as annual assessment paid by the organization. Under single level framework, profit is last assessment and the partitioned paid out to investors would be an excluded charge in the possession of shareholders.From here, the instrument of single level profit framework is treated as a different expense element with no coordination with the investors. Nonetheless, under ascription charge framework, any abundance in the profit installment for capital addition over the assessment credit parity will make the organization bring about the s108 charge. In this way, lead not last assessment to the organization while will expand the expense of profit installment. Here, attribution framework will permit coordination among organization and investors whereby an organization in its substance doesn't pay tax.The real expense is determined on the investors after accepting profit pay The fo llowing correlation is in the point of view of keeping up charge credit account (s 108 record). Keeping up charge credit account (s 108 record) require single level profit without any than charge credit parity of organizations to screen on the grounds that the organization no longer has s108 accuse issues and investors of specialists. Be that as it may, it requires ascription charge framework to keep up an attribution record to record personal expense paid every year in credit side of the s108 account.A contrasts additionally happens in installment of profits to investors. For installment of profits to investors under single level partitioned for charge specialists, there is no more duty credit balance (s108 account) of organizations to screen. Henceforth, it likewise no need for them to process charge discounts to the investors and furthermore no limitation for profits installment. Be that as it may, attribution charge framework driving 108 record are to be charged the expense divi de in s108 account. Proceeding is the correlation point of view installment of capital gains as profits to shareholders.Under single level framework, the organization straight to the point out benefits, for example, profits to investors with no limitations so as to keeping up an expense attribution balance on profit installments. Notwithstanding, attribution framework expressed any abundance in the profit installment for capital addition over the assessment credit equalization will make the organization acquire the s108 charge. Another correlation point of view is profit pay to investors. Much of the time, investors get the excluded profit in single level profit which isn't required to report the profit pay in their assessment return.However, they need to keep all the record and archives on this absolved profit salary for a long time to validate this pay in case of a duty review. Conversely, under attribution framework, investors getting net profit would be surveyed on net profit pa y under s4(c) while the expense deducted on profit pay would be given a conclusion (s 110set off) against their personal duty payable in that YA. Next is the examination of intrigue cost caused to gain shares. Presently, the intrigue cost caused to obtain shares is ignored in the single level profit framework as the profit salary is currently charge exempt.In differentiate, under attribution framework, the profit pay is evaluates under s4c of the Act which permitted intrigue cost to be deducted against net profit to show up at legal pay. Hence, this will bring about money discount as the duty credit on profit salary surpasses charge payable on legal pay of profit. In conclusion is the distinctions of execution. The current organization with s 108 credit balan

OUTLINE OF CAUSE/EFFECT ESSAY Essays - Rebellion, Adolescence

Layout OF CAUSE/EFFECT ESSAY THE CAUSE OF CHILDREN TO REBEL AGAINST THEIR PARENTS Presentation Resistance is the same old thing in the present society. The socialized way adolescence some way or another has been overlooked by the Y age. It has gone to a degree where absence of parental guide isn't something that can generally be blamed any longer. Rutledge (2010) expressed that the kind of children who are happy to battle, loaded with interest and desolate are well on the way to perform resistance looks at to other people. Primary thoughts Primary thought I : Struggling with family issue Primary thought II : Seeking for consideration from others Primary thought III : The sentiments of being constrained by grown-up Proposition Statement : There are a great deal of potential reasons for a child to defy their folks, for example, battling with family issue, looking for consideration from others and the sentiments of being constrained by grown-up. Impacts: Children may see revolting as a demonstration of communicating. Pickhardt (2009) expressed that defiance can influence one's life when they hurt themselves truly, accomplishing something that can't be taken care of by kids in their age, declination of security administers and disregarding valuable relationship with others. Insubordinate not exclusively can offer effects on the revolting individuals, yet in addition to individuals around them. Change PARAGRAPH Pickhardt (2009) expressed that less collaboration and comprehension with the guardians and the examination between the kin could go ones to be insubordinate. A few children additionally feel that picking up consideration by revolting is better than getting no consideration by any means (Rutledge, 2010). Over the top control from guardians likewise prompts being insubordinate. Primary thought I In each family, they generally need to battle with a family issue. (Security, 2003) expressed that inquired about from Questers Research Marketing Strategists found that somebody's conduct are affected by a figure that connected a great deal in their life. Intan Maizura Ahmad Kamal (2014) expressed that a few kids are raised in a family unit that open them to residential maltreatment since they were pretty much nothing. Fundamental thought II The reason for kids oppose guardians could be that they are looking for consideration from others. (Knopf, 1979) expressed that a few people possibly been given consideration when they act in a forceful and reserved conduct. Principle thought III The sentiments of being constrained by grown-ups can be the reason for youngsters oppose guardians. Children in some cases need to settle on a choice for themselves and not those that are set by guardians (Merrill, 2012). End : More or less, insubordination is the extraordinary savagery that appears by the youngsters to guardians so as to pick up their consideration. The guardians should concentrate more on the kids' character structures, feeling of self-esteem and regard towards older folks so as to renew this disobedience among the children. The Causes of Children to Rebel Against Parents Insubordination is the same old thing in the present society. The acculturated mannered adolescence some way or another has been overlooked by the Y age. Rutledge (2010) expressed that the kind of children who are happy to battle, loaded with interest and desolate are well on the way to perform insubordination thinks about to other people. There are a great deal of reasons for a child to oppose their folks, for example, battling with family issue, looking for consideration from others and the sentiments of being constrained by grown-up. Children may see revolting as a demonstration of communicating. Being defiant is the main thing they can do to be heard and comprehended. Pickhardt (2009) expressed that defiance can influence one's life by harming themselves genuinely, accomplishing something that can't be dealt with by the older folks, declination of security controls and disregarding valuable relationship with others. Insubordinate not exclusively can offer effects on the revolting individuals, yet in addition to the individuals around them. Pickhardt (2009) expressed that less collaboration and comprehension with the guardians and the examination between the kin could go ones to be insubordinate. A few children likewise feel that picking up consideration by revolting is better than getting no consideration by any stretch of the imagination (Rutledge, 2010). Extreme control from guardians can prompt being defiant. The children is looking for opportunity and it will trigger them to defy what their folks have set for them. In each family, they generally need to battle with a family undertaking. Security (2003) expressed that inquired about from Questers Research Marketing Strategists found that somebody's conduct are impacted by a figure that occupied with their

Cheap Writing Paper

Cheap Writing PaperNowadays, the internet has greatly impacted the way we do business and now you can get great bargains on cheap writing paper. You will be surprised to find cheap writing paper in great prices online because of online shopping.There are lots of sellers offering great bargains on writing papers. You can take advantage of their offerings because they always have the lowest prices. Some of them even offer cheaper shipping.It is really helpful to get hold of your writing paper at a very low price. This way you are able to save more money for other things that you need to purchase. Most of the paper vendors will sell you the good quality paper that you need at very low prices.Here are some tips on how to get cheap writing paper. Firstly, search online to see if you can get a better deal or not. If you cannot find a bargain online, then try calling up your local paper seller. He will be glad to provide you with the cheap paper because he knows you are looking for writing paper and he will be more than happy to show you his stock at a very affordable price.When you buy paper online, make sure that you read all the information you will be given so that you are aware of what you are doing. Most of the paper sellers will tell you that you have to sign a release before you can purchase anything online. This will ensure that you do not commit any frauds online. There are also sites that have been shut down because of scams and frauds and there are other sites that you can join where everything is safe and secure.Make sure that you know how much the paper cost, the paper type, the paper size and the paper finish. Most paper sellers will give you all this information. You will not need to worry about how you will use your writing paper because most paper sellers would have a sheet that will fit all your needs.Buying cheap writing paper is easier today because of the internet. You do not have to go out from your home and you can see all the available stocks online. You can compare prices and find the best bargain on your favorite paper.There are many things that you can do when you want to get the cheapest paper possible. It is easy to get cheap writing paper and all you need to do is try a few online stores before you actually purchase the paper to see what they have to offer.

Confucius Was Generally Referred - Free Essay Example

Sample details Pages: 2 Words: 643 Downloads: 3 Date added: 2019/07/01 Category Philosophy Essay Level High school Tags: Confucianism Essay Did you like this example? Confucius was generally referred to as Chinas first teacher, who made the standards and values to the Confucianism. During 500 B.C. this great philosopher created the cultural foundation of China. He was also a teacher and attracted lots of student followers. His way of teaching was orally but after he died his students began to write his studies and messages which then became the Analects, or the Saying of Confucius (Ames and Rosemont 1998). Confucius and his value system gave guidelines to great people throughout China including Lao Tzu and Sun Tzu. With the fall off China in 1900s due to communist revolution, Confucian teachings were stopped. Even though Confucius teaching and Confucianism was discredited by Mao, the long lasted cultural values by Confucius left influence on the Chinese people. Don’t waste time! Our writers will create an original "Confucius Was Generally Referred" essay for you Create order Confucianism has started to make its way back recently and has been included in the Chinese educational system. Confucian values states that person first honor duty family and society than oneself. A group is seen with more importance and group needs rather than individual himself. These types of values encapsulated collectivism and teamwork. Chinese culture tries to keep a collective society. Chinese managerial approach is defined with collectivism, centralized control of power, hardworking employees and strong networks. This managerial approach can be seen in China and even with Chinese people residing outside of China. All these approach are driven and influenced from the Five Relationships of Confucianism, the Five virtues and the Confucian Work Ethic. Confucius teachings were very serious regarding relationship and social being. The five relationships of Confucianism are Loyalty between King and Subject, Relation between father and son, Duty between husband and wife, Relation with brother or elders, Trust between friends. Confucius followed a strict hierarchy between the leader and his subjects where leader would make all the decisions and subjects would follow orders without question. In modern era this correlates to Chinese organizations where the organization or company leader makes decision. The father son relation is where the father would provide guidance and way forward to his son. Confucius followed a very strong role in husband and wife role. They were like a lot of other religions in society where woman was not allowed to work and should be confined to home. Women was also not allowed to make decisions or participate in Chinese bureaucracy. Chinese culture still to an extent is male dominant. Next role is the mutual trust between friends where key to success was cooperating within people. In modern culture it also plays the same role where all workers are treated equally and no special arrangements are to be done for outstanding individual as it would disturb the harmony in a group. Final role was obedience to elders which goes very deep. Its not just that young should obey the elders, it goes further in organizations where a young manager who has more knowledge should not supersede his elder senior manager and will not be allowed to take his position. Confucianism and its philosophical studies have led to a foundation that has created a unique work ethic in China and East Asia. This work ethic believes in hard work value, dedication to organization, group harmony and wisdom. In all Confucian culture sacrifices were made by individuals for the advancement of the country. Unlike Taoism where goal of individual is to be one with Tao, Confucianism believes in social harmony and have a structured society. Until Han Dynasty came, Confucianism was maintained by passing of wisdom from one generation to the next. After that an elaborate system was made to have a school to study Confucianism. These studies were then tested to get allow the individual to work for government if successful. Even after the fall off imperialism, China still has the foundation of Confucianism in its generations and shows by the importance of family and business connections.

Women During The 19th Century - 845 Words

At the start of the new world, the ratio of men to women was 3:1. The population was largely made up of bachelors for the first years. Women in the 17th Century were considered completely inferior to men in almost all ways possible. The social customs and legal codes ensured that the majority of women in these colonies were unable to vote, preach, hold political office, attend public schools or colleges, start lawsuits, make contracts or own property (Shi Tindall, 2013, Pg. 111). Women of the 17th Century had extremely restricted roles within their religion. Typical work duties of women during this time period involved mundane activities around the house, gardening, and yard work. These very confined gender roles for women were challenging to overcome during the colonial period. It is even thought by many historians that the traditional roles assigned to females, gave birth to the witch craft hysteria, because of the women who chose to act outside of their predesigned roles. (Shi Tin dall, 2013, Pg.138) Most colonists in the new world had deeply rooted conceptions about women and how they should conduct themselves, as well as the duties that they should carry out. They believed that women were weak creatures not endowed with strength and constancy of the mind. The prescribed role of women was to obey and serve their husband, nurture their children, and endure taxing labor required to maintain their household. Governor John Winthrop, of the Massachusetts Bay Colony, duringShow MoreRelatedWomen During The 19th Century1350 Words   |  6 PagesMen and women play different roles in society. In the beginning of the 19th century, the gap between males and females was much larger than it is now. Back then men and women were usually assumed to have certain occupations. For example, in the 1950s women were â€Å"supposed† to become housewives and stay at home all day cleaning, cooking, or taking care of their children (Parry 1584). 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A Look into Capital Punishment in America Essay - 979 Words

THE ULTIMATE PRICE: A Look into Capital Punishment in America Many Americans claim that capital punishment is a cruel and unusual punishment and goes against a persons constitutional rights. On the other hand, many Americans support it and claim it is against ther constitutional right not to carry out the death penalty. How are we to know what is right? In all honesty, facts, papers, journals, etc. can not decide how I am truly going to feel about a subject that is very much a macro-argument. None the less, here Americans sit, letting â€Å"their† opinion being primarily based off of claims and subclaims made by one side or the other. I guess that is what we will do here. I believe that if we are to look at papers, we might as well look at†¦show more content†¦Georgia that use of the death penalty in rape cases is disproportionate to the crime, and therefore unconstitutional. 1982 - DNA testing is first used as evidence in court to exonerate a condemned prisoner. June 11, 2001 - Oklahoma City Federal Building bomber Timothy McVeigh is the first federal prisoner executed in 38 years. June 20, 2002 - The Supreme Court rules 6-3 in Atkins v. Virginia that executing the mentally retarded is unconstitutional. October 21, 2002 - In a 5-4 decision, the Supreme Court refuses to reexamine whether executing killers who were under 18 when they committed their crimes is constitutional. The US, along with Somalia, is one of the last remaining countries in the world where it is legal to execute juveniles. January 11, 2003 - Republican Governor George Ryan grants blanket clemency to all 167 people on death row in Illinois, commuting their sentences to life without parole. 2003 - Worldwide, 115 countries have abolished the death penalty. The US lags behind only China and Iran in the number of executions carried out. As shown in this brief time line of the death penalty, capital punishment has been around since the â€Å"New World’s† beginning. 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A Journey Through Writing Essay Example For Students

A Journey Through Writing Essay Writing is and essential part of communication in our society. Soon after children are taught the letters that make up our English language, they are taught the basics of formatting them into effective writing. On the job, usually no matter what it is we usually cant escape the written application, and we almost always find ourselves in a position which warrants the use of food communication skills. Among theses common forms of writing, others are integrated within the daily lives of people around the world. Some people choose to keep journals as a permanent hardcopy of their existence, and others like to write professionally. No matter what the occasion, there are always a few basics that can make your writing better understood, and more openly accepted. In this essay I will explore some of the various writings that I have done, and compare and contrast them to some of the more formal writing laws that have been bestowed upon the craft. The coy bought the bat. Such a simple sentence that I have written so many times in the past in my more youthful days. Sentences like this at the time seem like redundant practice exercises, and they are. But when we grow up (literally speaking) and face the real world, we come to appreciate the process greatly. In that sentence we have all the basics or written communication, and then some. Amongst the noun and subject and so on, you find alliteration for example. Alliteration, when used correctly can be a powerful way to enhance your writing, and make it seem more sophisticated. And thats what everyone wants to do right, come off as intelligently as possible. Lets explore that in a little more depth. When I am writing on an assignment, or some other formal; type of writing, the style is usually much different. For example I dont try to use fancy techniques and a whole lot of jargon to sound good, I just write. On the flip side, I dont like using poor language and slang terms in formal writing. It just seems to be more appropriate the way that I do it. But, there is a limit. For instance, the more technical terms and jargon that you insert the more people that you exclude and possibly turn off from your work. Most likely if you are looking in a dictionary or a thesaurus all of the time, other people will have to do the same, and most would rather not go through the trouble. Sated very simply, Clutter is the disease of American writing. Says William Zinsser (quoted in The Borzoi College Reader 7th edition). This writer believes such is true because this type of language can become to thick for the average person at times. So what is a write r to do. I am always pulled in both directions when I am writing for a formal application. I do have a large vocabulary, but in daily talking, I rarely use it. I also think that I know a lot about writing and tips to make my writing better. So if I know all of this already, then why should I be ashamed to use it? Because some people may not be ready for it. Some people may not want to sift through all of it to find the meaning. Well, one of the most confusing paradoxes is the fact that we learn this stuff in school. At least I did. All of the stuff that I know I learned in school, all but the ideas. I learned haw to vary my sentence structure to keep from becoming repetitive and stale and other tools like that. So it seems that after all of that learning and practicing, why should we put it all to waste? I think I am smart and I like coming off that way. Bottom line. .ub6140ce881d9402d032504927a9e542a , .ub6140ce881d9402d032504927a9e542a .postImageUrl , .ub6140ce881d9402d032504927a9e542a .centered-text-area { min-height: 80px; position: relative; } .ub6140ce881d9402d032504927a9e542a , .ub6140ce881d9402d032504927a9e542a:hover , .ub6140ce881d9402d032504927a9e542a:visited , .ub6140ce881d9402d032504927a9e542a:active { border:0!important; } .ub6140ce881d9402d032504927a9e542a .clearfix:after { content: ""; display: table; clear: both; } .ub6140ce881d9402d032504927a9e542a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub6140ce881d9402d032504927a9e542a:active , .ub6140ce881d9402d032504927a9e542a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub6140ce881d9402d032504927a9e542a .centered-text-area { width: 100%; position: relative ; } .ub6140ce881d9402d032504927a9e542a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub6140ce881d9402d032504927a9e542a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub6140ce881d9402d032504927a9e542a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub6140ce881d9402d032504927a9e542a:hover .ctaButton { background-color: #34495E!important; } .ub6140ce881d9402d032504927a9e542a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub6140ce881d9402d032504927a9e542a .ub6140ce881d9402d032504927a9e542a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub6140ce881d9402d032504927a9e542a:after { content: ""; display: block; clear: both; } READ: JITTERS COFFE RESTAURANT EssayWhen I seek reassurance by looking to other writers who seem to enjoy raising their own levels of writing, I find myself at another tough spot. For instance writers like Josephine Miles, in my opinion just does too much. She writes in a way that not only turns me off to her writing, but to her as a person. Her anal retentive style is so abrasive to my style of reading, that I would rather not even pick up a piece by her at all. So whats the scenario so far. Dont write at too low of a level, and dont write at too high of one either. Sometimes to seek what you are trying to find, you need to look elsewhere, or maybe just let it come to you. A fe w years ago a teacher to came to me with information about the speech and debate team, because they were impressed with my ability to give versatile, interactive, and sophisticated speeches.. The definition that I am using for sophisticated right now means sophisticated for the audience the speech was being given to. Anyhow, I joined the team, to my surprise I loved it. It was one of the greatest experiences that I had ever had. I was being praised for challenging myself to basically argue with nerds on topics that for the most part, had no effect on me. I soon learned that my word choice would have to improve, as well as sentence structure due to the nature of the sport. You have to be quick in what you say, but you also need to impress and leave a lasting impression. Soon I was being judged the number two and three speaker in congress, and the number one in team debates. All of those speeches that I had written came in handy because not only could I use pieces of them for other classes, I could learn from them. I finally figured out what the key to communication was. You should use Harvard vocabulary when speaking to Harvard students. You should use baby language when talking to babies. And for everything else, find a happy medium. Thats right, my search for an answer was through. After years of conflicting viewpoints about the subject, the answer was so simple. Use audience appropriate language. I absolutely have no qualms about using large words when writing essays for my English class because I have given the same full faith and credit to the instructor that the school has. Undoubtedly he likes to learn, and already has more knowledge, and a larger vocabulary that I. Take the word qualms for an example. That is not a common word at all, but I know that word and therefore I own it. I can distinctly remember learning it form my fifth grade teacher M r. Wong. He always used to say that, and I just flat out asked him what it meant. So I feel that if the audience is capable of processing the information, and I can competently put it into a worthwhile message, I have the obligation to do so. And there it is. That is the journey that I have made to understand how better to communicate. I dont have to be embarrassed to write technically when appropriate, nor do I have to feel ashamed to write at a level lower than my best when appropriate. Then why am I in school still? Because if you have not already noticed, its the life experiences that you yourself see and others tell that expand your writing capabilities. And its not the systems fault for confusing because it is only trying to give us more choices so we can touch more people.

In The Years Following The Civil War, The United States Underwent A Pr

In the years following the Civil War, the United States underwent a profound Industrial Revolution. This revolution forever changed the face of America and forced all aspects of society to adapt to the sweeping changes that were taking place. During this period of unprecedented economic growth, both business and labor in the U.S. had to deal with the consequences that accompanied the emergence of radically new technologies and the reluctance of the government to exert any sort of control on our booming industries. To begin with, it may be helpful to examine the factors that led up to the Industrial Revolution in America and catalyzed the rapid growth of the U.S. economy. First of all, America was laden with precious natural resources necessary for industrial growth. These resources included coal, iron ore, copper, lead, oil, and timber (1,3). The presence of these vital resources in such large amounts gave us an inherent advantage over countries that had to import most of their raw materials (i.e. Great Britain, Japan, etc.). Secondly, the United States was blessed with an abundance of cheap labor, mainly immigrants (1,3). Thirdly, the development of new technologies allowed for more work to be done in less time and by fewer people. Fourthly, foreign investment was plentiful because of the influx of money from wealthy Europeans who sought to make a profit off of America's industrial success (1,3). And lastly, American businesses profited smartly from the government's industry-friendly policies such as subsidizing railroads with land grants and loans and supporting American made goods through the presence of protective tariffs (1,3). All of the above factors combined to have a profound effect on businesses in the United States. Increased business leadership, markets, labor, capital, and government support led to the development of big businesses (2). The first of the nation's big businesses were the railroads (1,2,3). By laying tracks all across the country, railroad companies were able to link together once-isolated markets and, in turn, make handsome profits. Enterprising capitalists such as Cornelius Vanderbilt managed to gain the upper hand on the competition by using uniform gauged tracks and selling stock in their companies to investors (1,2). In this newly competitive American marketplace, businesses soon found that it was no longer feasible to just peacefully coexist with one another. In a free market economy, they found that it was necessary to kill or be killed. In order to ensure prosperity and eliminate competition, many railroad companies resorted to devious and unlawful tactics. Such underhanded sch emes included pooling, in which several companies teamed up to shut out competitors, and offering rebates and kickbacks to favored shippers, while charging farmers and other small customers exorbitant rates (2,3). Methods such as these came to characterize big business in an era of uncontrolled capitalism, where the government did little to intervene and for the most part let American industry turn into a free-for-all. Other highly influential strategies for amassing wealth and eliminating competition were perfected by the juggernauts of the steel and oil industries, Andrew Carnegie and John D. Rockerfeller, respectively. Carnegie was able to dominate the steel industry through the use of a business strategy known as vertical integration (2). Vertical integration entailed the controlling of every aspect of the industrial process. Carnegie Steel would therefore be in charge of every step necessary to steel making, from the mining of raw materials to the shipping of the finished product (2,3). Rockerfeller's company, Standard Oil, employed the use of a somewhat different method known as horizontal integration (1,2). This tactic consisted of the mother company acquiring all its competitors and bringing them all under one corporate umbrella. They would then be managed by a board of trustees that Rockerfeller and Standard Oil controlled. Although horizontal and vertical integration were based on slightl y different methodologies, they both had the same end result- a virtual stranglehold on that company's particular market. After examining all the foul play that was going on and the anti-competitive nature of business during the Industrial Revolution, one would probably wonder why the government did nothing to reform big business. There are several answers to this question. First of all, it was the prevailing mindset of the time that business should not be regulated by the

Banco Popular a Company Overview on Banking essays

Banco Popular a Company Overview on Banking essays Banco Popular is the third largest commercial banking company in Spain. While Spain is the base and the largest market for Banco Popular, the institution has operating facilities in several other European countries, as well as joint operating agreements to provide banking services in Mexico and some South American countries (Banco Popular, 2004). This overview of Banco Popular includes the history of the banking institution and a description of the markets in which the bank participates. The opportunities available to Banco Popular in the markets in which it participates are discussed. The effects of government regulations on the operation of the bank are considered. The performance of the bank (with a primary focus on financial performance) is reviewed. Banco Popular was founded in 1926 in Madrid, Spain as Banco Popular Espaňol. Within the Spanish market, Banco Popular operates as a national bank with headquarters in Madrid where it operates under the name Banco Popular. Banco Popular also operates five regional banks in the Spanish market under the names Banco de Andaluc, Banco de Castilla, Banco de Crdito Balear, Banco de Vasconia, Banco de Galicia (Banco Popular, 2004). Operations were established in the French in Paris in 1968, and, in 1991, the operation in Paris was expanded to 14 other locations in France. The company's operations in France were reorganized as Banco Popular France, which now operates as a wholly-owned subsidiary of Banco Popular In 2000 Banco Popular established a network of commercial banking branches in the Portuguese market. The bank expanded its operations in Portugal in 2002, with the acquisition of Banco Nacional de Crdito Inmobiliario (BNCI). Banco Popular merged its existing banking operations in Portugal into BNCI, which now operates as a wholly-owned subsidiary of Banco Popular al...

Ayn Rands Approach Essay Example | Topics and Well Written Essays - 250 words

Ayn Rands Approach - Essay Example In the first case the argument was presented that there exist some privileged starting points for knowledge which effectively translates to arguments being meaningless if they are not connected along the 'correct lines.' Moreover in regards to confusing meanings with reference this means that all concepts that are formed uniquely would be ruled out. Finally confusing universals with concepts this is simply an error that makes for a difficult argumentation. Having highlighted all of these weaknesses it is important to highlight some strengths. It was argued by Firehammer (2005) that Ayn Rand ultimately admired the strong and frowned upon weakness. In regards to the character development in her writings (And ultimately her outlook as a person) many her type characters were portrayed as being physically strong and of strong moral character. What this could translate to is an argument that it is the purpose of art to not only highlight what the world is but what is could be. In essence p eople should moralistically strive for better which is a wise philosophical outlook. In essence, Atlas sort of represent the societal members that make life worth living.

Workshop report- the policy process Essay Example | Topics and Well Written Essays - 1000 words

Workshop report- the policy process - Essay Example During the workshop, all participants would bring their own experiences and would learn wider experiences and lessons from others. The workshop objectives were outlined: Dr. Werner presented an article about systematic competitiveness done by the scientists of a German Development Institute explaining that industrial competitiveness does not result from a stable macro-economic framework or of entrepreneurship in the micro-level. It is rather the dynamic interaction between state, enterprises and intermediate institutions and the capacity of the society to organise itself. Our nation if it wants to develop competitiveness in this way has to adopt new policies that will reduce costs and increase revenues. It was clearly shown that the macro level has to secure stable conditions which guarantee the functioning of the market. This is to be done through prioritising the budget and fiscal policy in maintaining a stable monetary value and a governable budget deficit in the country. However, it was shown that the developing countries have been unable to hit this measure. The trade policy under this macro level was said to have promoted active integration either by general or selective liberalization of imports. The ability of our markets to avoid exchange rates with an anti-export bias was viewed as the tool that facilitated the creation of macro-level conditions thereby increasing industrial exports. Under the micro-level it was founded that the enterprises must manage their technology and organisational structures and innovations. Continuous products and process innovation was said to be as a result of efficient management technology. However, we were taken through a study of the Japan industry which had been done by one of the researchers present had proved the opposite. A new concept was therefore developed which provided that industrial production shall be streamlined in a three-propositional

Basic Needs Shanks Old Boss Failed to Meet Essay Example for Free

Basic Needs Shanks Old Boss Failed to Meet Essay According to Maslows hierarchy, which basic needs did Shanks old boss fail to meet? Explain why the needs have not been met. What could be done to meet these missing needs? The basic needs which Shanks old boss failed to meet are as follows: The need for self-actualization the desire to become more and more what one is and to become everything that one is capable of becoming. People who have everything can maximize their potential. They can seek knowledge, peace, esthetic experiences, self-fulfillment, oneness with God, etc. Emily Griffin from Flight 001 stated the ollowing: So its not that its better than nothing, but they do still recognize the contribution, even if Im not quite getting it right. This negative statement tells me that the self-actualization is a missing component within this company. She is completing a project Just to get it accepted and not maximizing her potential and her highest level of functioning. Emily should be able to move through the needs to the highest level provided they are given an education that promotes growth. Use the Expectancy Theory and/or the Equity Theory of motivation to explain how feeling nderpaid might affect the work of a Flight 001 associate and what a manager can do to increase the employees motivation. A Flight 001 associate that feels underpaid may form perceptions of what constitutes a fair ratio (a balance or trade) of inputs and outputs by comparing our own situation with other referents (reference points or examples) in the market place as we see it. In practice this helps to explain why people are so strongly affected by the situations (and views and gossip) of colleagues, friends, partners etc. in establishing their own personal sense of fairness or equity in their work situations. People need to feel that there is a fair balance between inputs and outputs. Crucially fairness is measured by comparing ones own balance or ratio between inputs and outputs, with the ratio enjoyed or endured by relevant (referent) others. If there is not a fair balance employees feel demotivated. Generally the extent of demotivation is proportional to the perceived disparity with other people or inequity, but for some people Just the smallest indication of negative isparity between their situation and other peoples is enough to cause massive disappointment and a feeling of considerable injustice, resulting in demotivation, or worse, open hostility. Some people reduce effort and application and become inwardly disgruntled, or outwardly difficult, recalcitrant or even disruptive. Other people seek to improve the outputs by making claims or demands for more reward, or seeking an alternative Job. A Manager can increase employee motivation with financial rewards pay, salary, expenses, perks, benefits, pension arrangements, onus and commission plus intangibles recognition, reputation, praise and thanks, interest, responsibility, stimulus, travel, training, development, sense of achievement and advancement, promotion, etc. Managers need to understand the Equity Theory and especially its pivotal comparative aspect to be able to appreciate and improve one persons terms and conditions to resolve that individuals demands. Equity Theory reminds us that people see themselves and crucially the way they are treated so they must be managed and treated accordingly. Based on Herzberg does Two Factor Theory, what hygiene factors can you identify that are being met within Flight 001 s work environment based on comments made by employees in the video? How are they being met? Is Flight 001 s work environment meeting any motivation factors? If so, which ones and how? The hygiene factor that are being met within Flight 001 s work environment are as follows: Working conditions, Company Policies and Interpersonal relations. Flight 001 has great working conditions for their employees and they pay attention to detail as far as letting their employees know that they are ot Just a number but as important as the any other employee where they are at a higher level of management and this also creates interpersonal relations between all employees and making them feel as adequate as the next. Due to the new baggage policy and charges customers want to bring more carryon luggage on the plane. The employees were informed and trained on how to react to this new policy in a positive manor to satisfy the customer. References http://stewardess. inhatc. ac. kr/philoint/general-data/maslows-hierarchy-of- needs-I . htm http://www. businessballs. com/adamsequitytheory. htm

The Sickness Unto Death According to Kierkegaard Essay -- existencialis

1. Kierkegaard believes that truth is only a subjective process. Truth only exists from the subjective existing of the individual and cannot be found in a complete system. Objective truth to Kierkegaard is a simply an idea created by the illusion of subjective existence that one can have complete and true objective knowledge of something that exists out in the world. This is evident when he states, â€Å"In the objective sense, thought is understood as being a pure thought; this corresponds in an equally abstract-objective sense to its object, which object is therefore the thought itself, and truth becomes correspondence of thought with itself. This objective thought has no relation to the existing subject† (31). When Kierkegaard states that â€Å"truth is subjectivity† and the â€Å"truth of subjectivity is faith† he is arguing that since there can never be objective truth, all one can do is turn inward and focus on existential being. Once one turns their focus inward they can they find the real truth of their existence, and that existence is the action relational happening of relating of oneself to oneself, and to God. 2. The knight of infinite resignation to Kierkegaard is one who has realized the loss of all meaning in life. They have accepted the world as something that is beyond their objective understanding and have infinitely resigned themselves of any search for meaning and have achieved a sort of peace which can only come from the loss of all hope for escape. Kierkegaard argues that road to the knight of faith only goes through the knight of infinite resignation. Only by infinitely resigning oneself to the loss of all meaning can one take the next action of taking the leap of faith. The knight of faith takes focuses internally on... ...le are given the freedom to find meaning, and in freedom there is great despair and suffering as people search for existential meaning. In the story the Grand Inquisitor is angry at Jesus for his choice to grant freedom and despair to everyone and argues that his new church is more godlike because he is taking away freedoms. By doing so he will make them slaves, but grant them peace, and in so doing give them meaning so they will not live in the despair of knowing freedom. The claim that, â€Å"man does not live by bread alone†¦ but only the one who works gets it [bread]†, would synthesize the idea that people cannot find existential-meaning through the fulfillment of only temporal desires. However, if one works at continually making the leap of faith and understands the proper mode of be-ing, one will find the metaphoric/spiritual bread which satisfies their despair.

The Fourth Plinth of Trafalgar Square

The Fourth Plinth of Trafalgar Square is very different from the other three – instead of carrying a grey statue it always surprises one's eye with a contemporary sculptural piece, which is changed every two years. But the question is – does the contemporary art sculptures fit into the classical space of Trafalgar Square? The Fourth Plinth of Trafalgar Square, built in the north-west corner, was designed by Sir Charles Barry in 1841. It was intended, that it would hold an equestrian statue of William IV, however due to insufficient funds the statue was never completed.The plinth stayed empty until 1858, when a statue of Edward Jenner was unveiled. Still, it was removed four years later due protests by anti-vaccinationists. After that, it was unused for more than a century, and became In 1999, when the Royal Society for the encouragement of Arts, Manufactures and Commerce (RSA) launched the Fourth Plinth Project, three contemporary sculptures by Mark Wallinger (Ecce Homo (1999) – a life-sized figure of a man, wearing a loin cloth and a crown of barbed wire, with his hands tied behind his back, referring to Jesus Christ), Bill Woodrow (Regardless the History 2000) – a bronze sculpture showing the head of a man crushed over a book, both bound to the Plinth by the roots of a dead tree) and Rachel Whiteread (Untitled Monument (2001) – a transparent resin cast of the actual Plinth, standing upside-down on the original) have been commissioned to be displayed temporarily on the Plinth. Regarding the enormous public attention, the Mayor of London began the Fourth Plinth Commissioning Group (a commission of specialist advisers appointed to guide the commissions for the Plinth) and since then the Plinth has been used as a location for exhibiting specially commissioned works by contemporary artists.After standing empty again for a few years, the Plinth was again open for exhibit in 2005, when a controversial statue Alison Lapper Pregnant by Marc Quinn unveiled. This has caused many discussions, since some were questioning on the shock value of disability, as well as lauded for its progressive social values. Also, the statue reactivated the discussions about the purpose of contemporary art in this antique location. In 2007 Marc Quinn's work was replaced by Thomas Schutte's Model for a Hotel 2007 – a model of a twenty-one storey hotel from red, yellow and blue coloured glass.It brought a feel of After two years, the colourful, static sculpture was replaced by presumably most interesting and negotiable project on the Fourth Plinth – Antony Gormley's One & Other, turning the plinth into a â€Å"living monument†. This involved 2400 people, picked from the public after applying on the project's website, standing on a plinth for one hour – 24 hours a day for 100 days without a break. Selected people were allowed to use the Plinth any way they want, do anything they want, including dancing, music , performing, reading poetry, or even just doing nothing at all, making a raw epresentation of both, individuality and the whole of humanity at the same time. The performances were broadcast live over the internet 24 hours a day. The project also caused a lot of discussions, since many people did not consider this as an appropriate act of art for the Trafalgar Square, rather as an act of snobbery. The current sculpture on the Fourth Plinth is Yinka Shonbare's Nelson's Ship in a Bottle. It was unveiled on 24th of May, 2010. This work of a Anglo-Nigerian artist is a replica of Nelson's ship, the Victory, inside a large glass bottle stopped with a cork.The artwork marks the preserved importance of historical symbolism of Trafalgar Square. It is a reminder of the Battle of Trafalgar and is directly related to Nelson – this is one of the reasons which excludes the piece from the others exhibited on the Fourth Plinth. Soon, the turn for a new art piece will come, so at the moment s ix more commissions for the Plinth are being considered. All six of them were exhibited in St-Martin-in-the-Field gallery near the Trafalgar Square until the end of October. The first one is Battenberg by Brian Griffith. The Pink and yellow decorated cake was nvented especially for Queen Victoria's granddaughter – Princess Victoria of Hesse – to Prince Louis of Battenberg wedding anniversary in 1884.The sculpture made of handmade bricks is reminiscent of this little piece of history. Sikandar by Hew Locke echoes the British Army General, Sir George White, a monument standing in Portland Place. â€Å"Sikandar† translates as Alexander in Urdu. A hybrid between the name of a famous ancient conqueror and the image of the British Army General, modernized, studded with medals, jewellery, chains, materials, according to the creator, symbolizes the hero ant the eroic concept of the evolution of today's world. It's never too late and you can't go back – this it th e name of the third piece by Mariele Neudecker, depicting mountains. From ancient times mountains symbolize monumentality, strength, eternity and glory. Looking from below the sculpture, the mountain line forms a map of Britain, so it perception of the work may easily switch from dimensional landscape to territorial The blue Hahn / Cock by a German artist Katharina Fritsch symbolizes the awakening, strength and renovation. This sculpture would easily catch one's eye between the grey statues of theTrafalgar Square – the surrealism of its huge size and ultramarine colouring is inevitable. Allora and Calzadilla's work Untitled (ATM/Organ) is actually a combination between an automated teller machine (ATM), installed in the Plinth, connected to a pipe organ on top of it. It will produce sound by driving pressurised air through pipes selected while pressing the ATM machine keyboard. The last sculpture is Powerless Structures, by the authors Elmgreen & Dragset.Gold coloured boy roc king on a particular childhood symbol – a rocking horse – might symbolize the value of rowth and maturity, at the same time showing a future hero, â€Å"the heroism of growing up†. So for now the dilemma is – the blue rooster, an equestrian decorated with medals, sequins and chains, a sound-producing ATM organ, a golden boy, rocking on a toy horse, a brick cake or a floating mountain-scape – which of these works will be the next one in queue for the Fourth Plinth? Finally, seeing these new brave, exceptional and innovative proposals it is very likely that these six candidates will cause as much arguments as all of the other of their predecessors. It is still ften discussed if the Fourth Plinth is an appropriate location for contemporary art pieces, but since the plinth itself has a meaning of a base for a sculpture that is excluded from the surrounding and defines it as art, once again it leads to the eternal questioning of what is art itself, or i f we should interpretate this enviroment as a for one-art-kind-only space, but residents and guests of London seem to enjoy the Fourth Plinth a lot more than all the grey.Fourth Plinth http://www. london. gov. uk/fourthplinth/ Antony Gormley's Fourth Plinth, Trafalgar Square – Telegraph http:// ww. telegraph. co. uk/culture/4838343/Antony-Gormleys-Fourth-Plinth-Trafalgar- Trafalgar Square – Wikipedia, the free encyclopedia http://en. wikipedia. org/wiki/ Trafalgar_Square#Fourth_plinth Archinect : Discussion Forum : Culture : The Fourth Plinth (Stop Frame Animation) Day 1 http://www. archinect. com/forum/threads. php? id=90208_0_42_100_C157 Alison Lapper – The Student Room http://www. thestudentroom. co. uk/ showthread. php? p=2723396;highlight=fourth%20plinth BBC News – Trafalgar Square fourth plinth candidates unveiled http://www. bbc. co. uk/ news/uk-england-london-11022665

Effects Of Divorce On The United States - 1272 Words

The Effects of Divorce on Children Divorce is comparable to an epidemic since it has been filtering through many societies at an increasingly alarming rate. According to the most current statistic, there are more than 2.1 million marriages in the United States (â€Å"Children of Divorced Parents†). Out of those, almost half end in divorce. Divorce nowadays is extremely common. In fact, in America there is one divorce every thirty-six seconds (National Marriage and Divorce Rate Trends†). Each year over a million American children suffer from the divorce of their parents (Amato 24-26). Even though it might be shown to benefit some individuals in their own personal case, for the majority it causes a decrease in an individual’s life and puts many people â€Å"on a downward trajectory from which they might never fully recover† (Amato). Over long term, the United States divorce rate has been on a rise since 1980, which means more children being affected (Macionis). These children that are affected are faced by emotions of anger, confusion and even fear. These emotions affect their academic performance, social interactions, behavior, self-esteem and other negative effects. This literature review is important in calling attention on the current research studying impacts of divorce on children. The topic of divorce is a wide-ranging topic. However, this particular literature review focuses only on the effects that divorce has on children. The data presented in this paper is collected fromShow MoreRelatedThe Effects Of Divorce On The United States Essay2663 Words   |  11 PagesFamilies of Divorce Many families in the United States have or know someone who has been through a divorce. The reason for this is because divorce has almost become a normal occurrence in our society. According to the textbook Marriages and Families, Diversity and Change Seventh Edition â€Å"1 million married couples in the United States divorce each year.† (M. Schwartz, B. 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