Persuasive Essay On Minimum Wage - 1526 Words

Minimum wage is defined by the dictionary as â€Å"the lowest wage paid or permitted to be paid; specifically: a wage fixed by legal authority or by contract as the least that may be paid either to employed persons generally or to a particular category of employed persons.† Minimum wage is also referred to as the living wage. For many in and out of the political arena, minimum wage, is a topic of debate. The discussion involves the fairness of the current wage and the need to raise this wage to correlate with the inflation rate. While arguments can be rightly justified for both sides, many people have a strong opinion about increasing this wage, especially the workers themselves. This topic is part of a larger discussion about changing the†¦show more content†¦Furthermore, continuing with what Hoar stated, an increased minimum wage could result in massive layoffs. It’s quite logical; the more money a business is required to pay its workers, the fewer workers they can hire. Max Ehrenfreud states, â€Å"The city is gradually increasing the hourly minimum to $15 over several years. Already, though, some employers have not been able to afford the increased minimums. Theyve cut their payrolls, putting off new hiring, reducing hours or letting their workers go.† This shows that an increased wage in Seattle has had negative effects on many minimum waged individuals. This could also hurt the city and result in people venturing out of Seattle to find more promising areas to work. Others argue a raise should be earned, not simply given to every minimum wage worker. Most minimum wage businesses already make it possible for their employees to earn a raise, so they feel it is unnecessary to institute a raise. Those feeling this way generally would like it to stay the same and would prefer a raised based solely off the amount of hard work done and the quality of the worker, rather than every employee automatically getting one. Furthermore, be ing noticed for working hard and a potentialShow MoreRelatedMinimum Wage Persuasive Essay1067 Words   |  5 PagesRandy Oczkowski Mrs. Kenny March 25, 2013 Persuasive Essay $7.25 equals two gallons of gas, one fast food meal, or a simple school supply. With the minimum wage at the current rate you must work one hour to earn the seven dollars and twenty-five cents that only supply you with small necessities for everyday living. This problem was encountered before and was resolved with the agreement to higher the minimum wage from $5.85 to the current $7.25. Although that was a big increase in salariesRead MorePersuasive Essay Outline :Minimum Wage964 Words   |  4 Pages Persuasive Essay Outline :Minimum Wage 1 Intro - I want you to think about your very first job .Were you a Bellhop ,cashier ,bartender ,cooks(fast food ),lifeguard, .Now how about your second job were you a airport worker or child care worker.About how m uch were youRead MoreMinimum Wage Persuasive Essay1870 Words   |  8 PagesRaising minimum wage is a very controversial topic. Minimum wage became a federal law in 1938 and only it was only twenty-five cents. Today minimum wage has increased and is currently ten dollars and fifty cents. As one can see minimum wage has increased dramatically and will continue to increase. Minimum wage should not continue to increase at this rate because many businesses will be affected, the price of living will increase and it will alter the way people live. With this minimum wage is hurtingRead MoreMinimum Wage Persuasive Essay1424 Words   |  6 PagesI. Position Statement Is increasing minimum wage beneficial to society? I believe the United States Federal government should increase the minimum wage. Minimum wage has been a controversial topic in the United States for numerous years. Experts are constantly doing studies and finding emotional and logical appeals to support their arguments. Accordingly, when discussing minimum wage, long-term and short-term effects need to be brought into consideration. Throughout my research, I have found a multitudeRead MoreMinimum Wage Persuasive Essay1106 Words   |  5 Pagesmore than the federal minimum wage? If you said yes then perhaps you are unaware of the many negative effects surrounding a higher minimum wage and after reading this you will be educated on why the minimum wage should not be raised. In the beginning, the minimum wage was created with good intentions. It was originally established in 1938 and was $.25 an hour (Sessions). It was created to make sure that businesses would not take advantage over workers. While the minimum wage was and still is a goodRead MorePersuasive Essay On Minimum Wage1174 Words   |  5 Pages The US minimum wage should not be raised to $18.00 an hour for adults by 2020. Raising our minimum wage is just as good as destroying our economy and all the work our government has done to lower unemployment rates. Jamie Richardson, MBA, VP of the fast-food chain White Castle, stated that the company would be forced to close almost half of its restaurants and let go thousands of workers if the federal minimum wage was raised to $15. Peter D. Schiff, an investment broker and investor, stated inRead MorePersuasive Speech Draft (Minimum Wage) Essay745 Words   |  3 Pagesï » ¿Kirsten Burroughs Professor Hart Persuasive Speech 04 December 2013 Intro: People of the middle class all know that the minimum wage of $7.25 is not sufficient to maintain a comfortable lifestyle. There is considerable evidence to show that the current generations comfortable lifestyles require a more luxurious price for standard living. The cost of living over the years has dramatically increased due to high consumer demands of products. As that being said, $7.25 is just not enough forRead Moreminimum wage1601 Words   |  7 Pagesfor the low-income workers and their families whenever the government increases the minimum wage. The United States Congress adopted the Fair Labor Standards Act in 1938. Congress created the minimum wage toward the end of the Depression era to ensure a minimum standard oPremium 2048 Words 9 Pages Macroeconomics: Should the Minimum Wage Increase? Should the Minimum Wage Increase? Minimum wage is the lowest wage permitted by law or by a special agreement that can be applied for an employee or putRead MoreWal Mart : A Necessary Evil? Essay975 Words   |  4 PagesWal-Mart: A Necessary Evil? It does not take a large amount of funding and private studies to see that Wal-Mart is a widely successful corporation that offers cheaper prices than their competitors. In Jack and Suzy Welch’s essay they argue that we should support businesses that help individuals, communities and whole economies prosper, they claim that, â€Å"Wal-Mart helps individuals, communities, and whole economies prosper† (161), so we should support Wal-Mart. On the other hand, Paul Krugman arguesRead MoreGoodmans Arguments Against Relativism in Some Moral Minima979 Words   |  4 Pagesrelativism Given the increasing globalization of modern society, combined with the influence of postmodernism, the philosophy of moral relativism has become increasingly popular and accepted within the academy. However, according to Lenn E. Goodmans essay Some moral minima, some things are just wrong. Goodman writes: All living beings make claims to life (Goodman 2010: 88). In other words, to protect the sanctity of human life, sometimes it is necessary to lay down certain absolute ground rules

Cialis Case Free Essays

Cialis I. Problem: In this case, the main issue at hand is to decide an effective marketing strategy for the introduction of new product, Cialis by the joint venture Eli Lilly and ICOS. This strategy will help to recognize a target market and also the future marketing endeavors necessary to have competitive positioning in the market amongst Cialis’s main competitors, Pfizer and Bayer. We will write a custom essay sample on Cialis Case or any similar topic only for you Order Now Cialis has to choose among the alternatives: beat, niche and compete. II. Alternatives: 1) Follow Beat Strategy by differentiating its product from competitors by emphasizing on its duration i. . 36 hours, targeting men suffering from Erectile Dysfunction (ED) + Existing customer base + Can convince existing, new users and dropouts that it is a superior product + Customers can wait for right moment + Better onset time and duration + Doesn’t have blue vision side effect that happens in case of Viagra + Can convince Primary Care Physicians (PCP) and urologists of its benefits – Higher sales force needed to compete with Viagra’s effective sales force team of 30000 – Not safe with nitrates Time on Market is 0 compared to Viagra’s 5 years so Viagra has better brand reputation 2) Follow Niche Strategy by targeting Viagra dropouts estimated to be around 6-7 million as compared to Viagra’s current users i. e. 3 million + Can demand high price + The number of Viagra dropouts can grow with the launch and success of Cialis + Easy to focus target market – Low market share in total Erectile Dysfunction (ED) market – Difficult to convince users who have lost faith in similar product i. e. Viagra – Not safe with nitrates 3) Follow Compete Strategy and go head-to-head with Viagra’s positioning + Existing customer base + Alternative means to attract customers such as by convincing partners and people who think it will go away + Better onset time and duration – Not safe with nitrates – Difficult to convince existing users of Viagra – Difficult to convince physicians to prescribe Cialis – Higher sales force needed to compete with Pfizer’s effective sales force team of 30000 III. Recommendation: I suggest that Cialis should adopt the â€Å"beat† marketing strategy focusing on its high duration i. e. 36 hours to make it a differentiated product in the market. On conducting the need and performance analysis of key buying factors, the aforementioned strategy best suits for the product introduction. While there are drawbacks to this decision such as Viagra’s already developed brand reputation and fact that Cialis is not safe with nitrates, I believe that Cialis can successfully overcome these issues through its competitive pricing which can be similar to that of Viagra’s i. . $10 so that target customers can get more benefits (such as choosing the right moment for sexual intercourse) at the same price. Cialis should spend significant amount on initial promotion of its new product through TV advertisement featuring famous personality (actor, politician, sportsmen), radio, social media and word of mouth. It also needs a high sales force (to compete with Pfizer ’s effective sales force team of 30000) who can pitch the product initially in US and Europe where there is strong target market base and later on extend its focus on other countries. How to cite Cialis Case, Essay examples

Merce Cunningham Essay Example For Students

Merce Cunningham Essay Merce Cunningham:Pioneer of Modern DanceIn the age of conformity, Merce Cunningham has resisted the temptation to remain aligned with his peers. Cunningham has pioneered a new school of thought in dance, and has set the standard for future pioneers. He is passionate about what he does and it has been evident in his works as a dancer and a choreographer. Cunningham was born on April 16, 1919, in Centralia, Washington. At the age of twelve, Cunningham became interested in dance and started informal instruction. Upon graduation from high school, Cunningham began his formal dance instruction at the Cornish School of Fine and Applied Arts. After two years at the Cornish School, he studied at Mills College and at Bennington College; this is where he was invited to join Martha Graham’s dance company in 1939. Graham was an incredible dancer who also choreographed during her career. While dancing for Graham, Cunningham began to make a name for himself in the dancing community. It was with Graham’s encouragement that Cunningham started to choreograph on his own. His decision to start choreographing can be looked at as one of the most important decisions in the history of dance. With the encouragement of John Cage, a composer, Cunningham left Martha Graham’s Dance Company in 1945 to pursue a fulltime partnership with Cage. The two men would go on to have a very storied career. On the night of April 6, 1944, at the Humphrey Weidman Studio, Cunningham and Cage performed their first solo recital. In attendance that night was acclaimed dance critic, Edwin Denby. â€Å"When he was actively reviewing, Edwin Denby was this country’s most respected critic of the dance†(Klosty 215). Cunningham’s first performance captured Denby from the very beginning with Cunningham’s amazing steps, runs, and knee bends and he described them as â€Å"brilliant in lightness and speed.† Denby was also impressed by Cunningham’s gifts as a lyric dancer. Denby’s first review of Cunningham helped launch his career forward. Denby ended his review of Cunningham’s first solo performance by saying â€Å"I have never seen a first solo recital that combined such taste, such technical finish, such originality of dance material, and so sure a manner of presentation.†Before the 1940’s, expressionist was the leading form of modern dance. Cunningham on the other hand, was opposed to this type of dance and started to develop his own unique form of dance. While Graham had usually structured her dances around a certain narrative, Cunningham â€Å"developed ‘choreography by chance,’ a technique in which isolated movements are assigned sequence by such random methods as tossing a coin†(Britannica Online). Cunningham rejected â€Å"the literary and psychological themes of Graham†(Encarta). In 1953, Cunningham began the Merce Cunningham Dance Company at Black Mountain College. Cage became instrumental in the success and future of Cunningham’s newly started Dance Company. Cage would help out in all facets of the dance company ranging from program designer to fund raiser. Cunn ingham and Cage shared the same belief that dance and music can survive independently of one another. This type of thought was completely different from what Cunningham had experienced with Graham. However, in some sense all of their dancing somehow revolved around music in one way or the other. The music Cunningham used in his productions would sometimes be impossible to dance to in the conventional way. John Cage was once quoted as saying:Merce Cunningham developed his own school of dancing and choreography, the continuity of which no longer relies on linear elements, be they narrative or psychological, nor does it rely on a movement towards and away from climax. As in abstract painting, it is assumed that an element (a movement, a sound, a change of light) is in and of itself expressive; what it communicates is in large part determined by the observer himself. (Merce Biography)This new style of dance demanded the most out of the dancers in Cunningham’s company. Everything they knew about traditional dancing had to be forgotten in order to be successful in Cunningham’s innovative style. .u4f929838614967bfb9548fd64382399d , .u4f929838614967bfb9548fd64382399d .postImageUrl , .u4f929838614967bfb9548fd64382399d .centered-text-area { min-height: 80px; position: relative; } .u4f929838614967bfb9548fd64382399d , .u4f929838614967bfb9548fd64382399d:hover , .u4f929838614967bfb9548fd64382399d:visited , .u4f929838614967bfb9548fd64382399d:active { border:0!important; } .u4f929838614967bfb9548fd64382399d .clearfix:after { content: ""; display: table; clear: both; } .u4f929838614967bfb9548fd64382399d { 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; } .u4f929838614967bfb9548fd64382399d:active , .u4f929838614967bfb9548fd64382399d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4f929838614967bfb9548fd64382399d .centered-text-area { width: 100%; position: relative ; } .u4f929838614967bfb9548fd64382399d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4f929838614967bfb9548fd64382399d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4f929838614967bfb9548fd64382399d .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; } .u4f929838614967bfb9548fd64382399d:hover .ctaButton { background-color: #34495E!important; } .u4f929838614967bfb9548fd64382399d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4f929838614967bfb9548fd64382399d .u4f929838614967bfb9548fd64382399d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4f929838614967bfb9548fd64382399d:after { content: ""; display: block; clear: both; } READ: Narrator Description EssayTraditional stage space was even something that Cunningham had abandoned. Since the Renaissance Period, the center of the stage had always been the â€Å"center of gravity†(Klosty 12). Klosty compared the stage to a class society where the center of the stage was regal, where the soloist should appear, and the outskirts of the stage were for the leftovers. However, Cunningham refused to use this stage setup in his dances. The best spot on the floor could be anywhere at any given time. Cunningham’s use of space relationship has made his dances seem to be overflowing with action. Events in the dance would happen in one corner of the st age only to be followed up by the next main section in the opposite corner of the stage. Other people had not implemented this type of choreography, but the audience embraced this new form with widespread acceptance. However, other individuals in the dancing community were less tolerant to Cunningham’s new style. Some saw this change as threatening to their traditional types of dances. One famous dance using Cunningham’s â€Å"’choreography by chance’† was entitled Suite By Chance (Britannica Online). Not only did Suite By Chance use this new style of choreography, it was also the first modern dance to use an electronic score. This dance was the first major dance where almost everything was to put together by chance. Since Suite By Chance was choreographed, Cunningham has used this chance method in every dance he has choreographed. Cunningham’s new style of dance â€Å"embraced an extraordinarily wide spectrum, from natural, everyday actions such as sitting down and walking to virtuosic dance movements†(Britannica Online). Dancers were light on their toes allowing them to be free to move around the stage. Phrases were centered around the torso and the back with a â€Å"greater emphasis on the vertical and less emphasis on the body’s weight and the force of gravity†(Britannica Online). Using these movements, the phrases tended to consist of swift position changes across the vast space of the stage. After many years of experimenting with this type of dance, Cunningham chose a new direction for his company’s future. Cunningham chose to do what he called â€Å"Events.† These were simply parts taken from old and new dances that were put together to create a new dance. The Merce Cunningham Dance Company continues to use â€Å"Events† in their dance performances. After this, Cunningham and his company began to produce videos with their dancing and they also worked in film, producing such titles as Locale, Duets, and Fielding Sixes. Jack Anderson recently wrote a review of Into Terra Incognita With Merce Cunningham, which was performed by the Merce Cunningham Dance Company at the New York State Theater. Cunningham â€Å"continues to travel inquisitively across time and space by creating dances for big casts and small† (Anderson). This performance consisted of a 1995 work called â€Å"Windows†, â€Å"Sounddance†, â€Å"Occasion Piece.† T his performance was the only one during the entire season where â€Å"Windows† was performed. During the performance of â€Å"Windows,† it was easy to see the â€Å"distinctive atmosphere† (Anderson). It was a very dim atmosphere with a soft score from Emanuel Dimas de Melo. Melo used â€Å"soft rumblings with chimes† to help create a mystifying atmosphere (Anderson). During the performance, the dancers used this atmosphere to help them move. Anderson described the dancers as â€Å"to be moving always with care, but never with fear.† It was almost a mystical journey to which the dancers were traveling. â€Å"Each step took them farther into some strange terrain† (Anderson). Cunningham has been honored with many awards during his storied career as a dancer and as a choreographer. In September of 1990, at a ceremony at the White House, President Bush honored Cunningham by presenting him with the National Medal of Arts. Various groups and countries around the world have honored Cunningham for his contributions to the arts. .ub1cf098577ccd3c68650403fed9455f7 , .ub1cf098577ccd3c68650403fed9455f7 .postImageUrl , .ub1cf098577ccd3c68650403fed9455f7 .centered-text-area { min-height: 80px; position: relative; } .ub1cf098577ccd3c68650403fed9455f7 , .ub1cf098577ccd3c68650403fed9455f7:hover , .ub1cf098577ccd3c68650403fed9455f7:visited , .ub1cf098577ccd3c68650403fed9455f7:active { border:0!important; } .ub1cf098577ccd3c68650403fed9455f7 .clearfix:after { content: ""; display: table; clear: both; } .ub1cf098577ccd3c68650403fed9455f7 { 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; } .ub1cf098577ccd3c68650403fed9455f7:active , .ub1cf098577ccd3c68650403fed9455f7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub1cf098577ccd3c68650403fed9455f7 .centered-text-area { width: 100%; position: relative ; } .ub1cf098577ccd3c68650403fed9455f7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub1cf098577ccd3c68650403fed9455f7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub1cf098577ccd3c68650403fed9455f7 .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; } .ub1cf098577ccd3c68650403fed9455f7:hover .ctaButton { background-color: #34495E!important; } .ub1cf098577ccd3c68650403fed9455f7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub1cf098577ccd3c68650403fed9455f7 .ub1cf098577ccd3c68650403fed9455f7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub1cf098577ccd3c68650403fed9455f7:after { content: ""; display: block; clear: both; } READ: Hacking For Money EssayAt eighty years old, Merce Cunningham continues to be on the pioneering edge of dance. His innovative techniques continue to astound audiences around the world with his creativity and expertise. In every time period throughout history, there has always been a select few who have changed the times. Whether it is Abraham Lincoln, Albert Einstein, or Merce Cunningham, society will always be indebted to these individuals for the contributions they have made in various aspects our lives. BibliographyAnderson, Jack. â€Å"Dance Review: Into Terra Incognita With Merce Cunningham.† New York Times 26 July 1999: E5. â€Å"Cunningham, Merce.† Encarta Encyclopedia. 1998 ed. â€Å"Cunningham, Merce.† Encyclopedia Britannica Online. . â€Å"Dance.† Encyclopedia Britannica Online. . Denby, Edwin. â€Å"Review.† Merce Cunningham. Ed. James Klosty. New York City, NY: Saturday Review Press, 1976. 213. Klosty, James. Introduction. Merce Cunningham. By Klosty. New York City, NY: Saturday Review Press, 1975. 11-17. â€Å"Merce: biography.† Cunningham Dance Foundation. Online. Internet. 31 Aug. 1999. Available WWW:http://www.merce.org/merce_bio.html. Arts Essays

The Second World War Essay Example For Students

The Second World War Essay John Boynton Priestley, a famous writer, was born in Bradford, Yorkshire, on the 13th of September 1894. When he was 16, Priestley decided to leave school altogether, believing that the World outside classrooms and labs would improve his ability to write, and help him to become a writer. J. B Priestleys beliefs were that people should be treated similarly, and not different for any reason. He believed in social responsibility and cooperation between people of different classes. An Inspector Calls was written in 1945, the year that saw the end of the Second World War. Priestley thought that this was the perfect time to introduce this novel, since society was in need of reorganizing and recovering from the recent war. Everything needed to be worked into a fresh start. The reason Priestley uses dramatic devices so early in the play is to keep the audience hooked and interested. If the audience is bored at the start of a play, they will begin to lose interest. Dramatic devices work the same way that water does with plants; it absorbs the audience and makes them eager for more. The play begins with numerous specific stage directions. We will write a custom essay on The Second World War specifically for you for only $16.38 $13.9/page Order now This is so that all directors interpretations of the initial scene will be similar and almost precise to how Priestley believes it should be. It is also important that he is very specific, so that directors can also understand how the character commits their actions, exactly how each character should look, and how each character generally behaves. Priestley is also very detailed because he wishes to create a particular tone. The setting of the opening of the play is the dining room of a fairly large suburban house, and that it belongs to a prosperous manufacturer. We can already guess from this sentence that the owner of this house is definitely rich and owns this house is some good suburbs. This opening sentence already draws the reader in, as they want to know more about the owner of this house. The reason Priestley uses such a familiar setting is so that directors will have a visualisation of what the house looks like. Anything fancy or hard to imagine would be difficult for a play to create, so keeping the setting familiar makes things easier and simpler. In the first Act, the atmosphere is very joyous and full of cheer, and the reason for this is because the family is enjoying a good dinner, and are celebrating a special occasion. This is highly ironic when we consider the rest of the play as their good moods are suddenly drowned out by guilt. The Inspector arrives and informs them of a girl Eva Smith, who has just perished due to a large dose of disinfectant. From hearing the news, the family becomes shocked. Priestley wrote this play to explore socialism and cooperating to make the poor richer. He looks at the issues of social class and responsibility through his characters by giving them all distinctive personalities; Mr. Birling is a rather portentous man, who is described to be in his fifties. This tells us that Arthur Birling has a pompous nature which supports the ideas that he is rich. Mr. Birling is a good example of wealth, or perhaps greed, which are two aspects we can deduce from him. He believes in Capitalism, and leaving the people who cant look after themselves in the dirt. J. B. Priestley has used this character to amplify fortune and wealth, but when the Inspector appears suddenly at his front door and reveals Evas horrible death, the whole family begins to feel an unmistakable feeling of guilt, and the inspector says all of them helped to kill her. Mr. Birling is described as a heavy looking man, equipped with fairly easy manners, but is quite provincial in his speech. Mrs. Birling is a rather cold woman and is said to be her husbands social superior. This means she is quite an apathetic and reserved woman, which is a similar personality to her husbands. .u2c32808cc7e5cb61b7df04cd23457275 , .u2c32808cc7e5cb61b7df04cd23457275 .postImageUrl , .u2c32808cc7e5cb61b7df04cd23457275 .centered-text-area { min-height: 80px; position: relative; } .u2c32808cc7e5cb61b7df04cd23457275 , .u2c32808cc7e5cb61b7df04cd23457275:hover , .u2c32808cc7e5cb61b7df04cd23457275:visited , .u2c32808cc7e5cb61b7df04cd23457275:active { border:0!important; } .u2c32808cc7e5cb61b7df04cd23457275 .clearfix:after { content: ""; display: table; clear: both; } .u2c32808cc7e5cb61b7df04cd23457275 { 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; } .u2c32808cc7e5cb61b7df04cd23457275:active , .u2c32808cc7e5cb61b7df04cd23457275:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2c32808cc7e5cb61b7df04cd23457275 .centered-text-area { width: 100%; position: relative ; } .u2c32808cc7e5cb61b7df04cd23457275 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2c32808cc7e5cb61b7df04cd23457275 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2c32808cc7e5cb61b7df04cd23457275 .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; } .u2c32808cc7e5cb61b7df04cd23457275:hover .ctaButton { background-color: #34495E!important; } .u2c32808cc7e5cb61b7df04cd23457275 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2c32808cc7e5cb61b7df04cd23457275 .u2c32808cc7e5cb61b7df04cd23457275-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2c32808cc7e5cb61b7df04cd23457275:after { content: ""; display: block; clear: both; } READ: blacks in civil war EssayFrom this description we can tell that its likely she wont care that much for Evas death. Both the Birling adults have a selfish belief in society, and dont care as long as theyre happy. They both have capitalist views upon life, and prefer to look after themselves rather than help the general community. Priestley cleverly uses dramatic irony in this play to make Birling look stupid, as he mentions that he disagrees with some people who say War is inevitable, saying its all fiddlesticks.

Devlin, Dworkin and Mill essays

Devlin, Dworkin and Mill essays In this essay, I will discuss the beliefs of J.S. Mill, Patrick Devlin and Ronald Dworkin. These three men hold different, yet similar positions on freedom of speech, privacy and society. First, I will illustrate how Dworkins idea of a free society includes more details than Devlins. Also, how Dworkins moral reasoning is an important aspect of freedom. Next, I will explain Mills harm principle in relation to Devlin and Dworkin. I will also illustrate that Mills principles relate to censorship and drug laws. Finally, I will relate Mills principle to Devlins and present my rationale for Mill believing in principles that would prove to be sufficient for Devlins free society. Ronald Dworkin explains how Devlins criterion for a free society is lacking rational standards for restrictions on freedom. These are the ground rules of moral reasoning in Dworkins opinion and are imperative to a free society. For example, on page 35, regarding homosexuality Devlin states, We should ask ourselves in the first instance whether, looking at it calmly and dispassionately, we regard it as a vice so abominable that its mere presence is an offense. If that is the genuine feeling of the society in which we live, I do not see how society can be denied the right to eradicate it. Dworkin believes that if a large portion of society deems something wrong, then this action does not represent society and should be banned. Dworkin does not concern himself with the location of the occurrence of the homosexual acts. In his opinion, if society agrees, all homosexual acts should be prohibited. Devlin, on the other side of the spectrum, feels that homosexual acts practiced in the privacy of the home should not be illegal. Devlins position illustrates the need for public morality. However, public morality cannot in...

Weight Definition in Science

Weight Definition in Science The everyday definition of weight is a measure of how heavy a person or object it. However, the definition is slightly different in science. Weight is the name of the force exerted on an object due to the acceleration of gravity. On Earth, weight is equal to the mass times the acceleration due to gravity (9.8 m/sec2 on Earth). Key Takeaways: Weight Definition in Science Weight is the product of mass multiplied by acceleration acting on that mass. Usually, its an objects mass multiplied by the acceleration due to gravity.On Earth, mass and weight have the same value and units. However, weight has a magnitude, like mass, plus a direction. In other words, mass is a scalar quantity while weight is a vector quantity.In the United States, the pound is a unit of mass or weight. The SI unit of weight is the newton. The cgs unit of weight is the dyne. Units of Weight In the United States, the units of mass and weight are the same. The most common unit of weight is the pound (lb). However, sometimes the poundal and slug are used. The poundal is the force needed to accelerate a 1-lb mass at 1 ft/s2. The slug is the mass that is accelerated at 1 ft/s2 when 1 pound-force is exerted upon it. One slug is the equivalent of 32.2 pounds. In the metric system, units of mass and weight are separate. The SI unit of weight is the newton (N), which is 1 kilogram meter per second squared. It is the force required to accelerate a 1-kg mass 1 m/s2. The cgs unit of weight is the dyne. The dyne is the force needed to accelerate a mass of one gram at the rate of one centimeter per second squared. One dyne equals exactly 10-5 newtons. Mass vs Weight Mass and weight are easily confused, especially when pounds are used! Mass is a measure of the quantity of matter contained in an object. It is property of matter and does not change. Weight is a measure of the effect of gravity (or other acceleration) upon an object. The same mass can have a different weight depending on the acceleration. For example, a person has the same mass on the Earth and on Mars, yet weighs only about one-third as much on Mars. Measuring Mass and Weight Mass is measured on a balance by comparing a known amount of matter (a standard) against an unknown amount of matter. Two methods may be used to measure weight. A balance may be used to measure weight (in units of mass), however, balances wont work in the absence of gravity. Note a calibrated balance on the Moon would give the same reading as one on Earth. The other method of measuring weight is the spring scale or pneumatic scale. This device accounts for the local force of gravity upon an object, so a spring scale can give a slightly different weight for an object at two locations. For this reason, scales are calibrated to give the weight an object would have at nominal standard gravity. Commercial spring scales must be re-calibrated when they are moved from one location to another. Weight Variance Across the Earth Two factors change weight at different locations on the Earth. Increasing altitude decreases weight because it increases the distance between a body and the mass of the Earth. For example, a person who weighs 150 pounds at sea level would weigh about 149.92 pounds at 10,000 feet above sea level. Weight also varies with latitude. A body weighs slightly more at the poles than at the equator. In part, this is due to the bulge of the Earth near the equator, which puts objects at the surface slightly further from the center of mass. The difference in centrifugal force at the poles compared to the equator also plays a role, where centrifugal force acts perpendicular to the axis of the Earths rotation. Sources Bauer, Wolfgang and Westfall, Gary D. (2011).  University Physics with Modern Physics. New York: McGraw Hill. p.  103.  ISBN  978-0-07-336794-1.Galili, Igal (2001). Weight versus gravitational force: historical and educational perspectives. International Journal of Science Education. 23: 1073. doi:10.1080/09500690110038585Gat, Uri (1988). The weight of mass and the mess of weight. In Richard Alan Strehlow (ed.). Standardization of Technical Terminology: Principles and Practice – second volume. ASTM International. pp. 45–48. ISBN 978-0-8031-1183-7.Knight, Randall D. (2004). Physics for Scientists and Engineers: a Strategic Approach. San Francisco, USA: Addison–Wesley. pp. 100–101. ISBN 0-8053-8960-1.Morrison, Richard C. (1999). Weight and gravity - the need for consistent definitions. The Physics Teacher. 37: 51. doi:10.1119/1.880152

Financial Statement Fraud and Revenue Recognition Fraud Essay

Financial Statement Fraud and Revenue Recognition Fraud - Essay Example We can define financial fraud as an intentional act to deceive people through manipulated financial statements for personal gain (â€Å"Bank Negara Malaysia† 1). Financial fraud is crime under civil law and involves complex financial transactions conducted by white-collar business professionals with a criminal intention (â€Å"Bank Negara Malaysia† 1). Nevertheless, financial fraud derives numerous loses on the global economy and on the reference corporations where many companies collapse due to financial frauds. Additionally, financial fraud demeans investor confidence in financial reporting and lowers the efficiency of corporate governance. A financial statement fraud refers to an intentional misrepresentation of financial information that the corporation presents to the public. Notably, improper revenue recognition, failure to record incurred liabilities, and failure to disclose contingent liabilities are the most dominant financial statement frauds (Bradford 1). Cas es of financial statement fraud are on the increase and the economic crisis catalyzes the problems. Nevertheless, most of the financial statement frauds relate to revenues recognition while accounting errors take the other proportion. As such, internal and external auditors should understand the dynamics of revenue recognition fraud and institute proper measures to curb financial fraud. Ideally, financial statement fraud and revenue recognition fraud relate to financial fraud. Definition Financial statement fraud refers to an intentional misrepresentation, misstatement, or omission of financial statement data for the purpose of deceiving the public and creating a false impression of an organization's financial strength (Colby 1). Notably, financial statement fraud is an enormous challenge in the global market as corporations seek to stalk investors to continue investing in the corporation. Moreover, corporations engage in financial statement fraud for purposes of securing bank appro vals for financing and satisfy the shareholder’s interests (Bradford 1). Ideally, the top management plays the major role in a financial statement fraud since they supervise and authorize the preparation of financial statements. There are different forms of financial statement fraud in the global market where the initiators will use distinct systems of manipulation to maintain the appearance of the financial statement fraud. The most common types of financial statement fraud include manipulation of liabilities, improper recognition of revenues and expenses, improper asset valuation, improper disclosures (Pinkasovitch 1) on financial statements, and fictitious sales (Colby 2). However, manipulation of revenue is the most dominant form of financial statement fraud. This includes the posting of sales prior to payment while the manipulation of expenses includes the capitalization of normal operating expenses (Bradford 1). On the other hand, the manipulation of liabilities relates to failure to record regular expenses while improper disclosures relates to misrepresentation of the company’s financial status (Bradford 1). An overstatement of current assets on financial statements leads to improper assets and defines financial statement fraud (Colby 2).  

Consensual Relationship Agreements Case Study Research Paper

Consensual Relationship Agreements Case Study - Research Paper Example The consensual relationship agreement (CRA) involves the two individuals acknowledging that their relationship is voluntary and promising to behave professionally while at the place of work. They also agree to behave ethically, therefore not offending other employees with their behavior; favoritism between them is discouraged. Moreover, the involved parties at the workplace are required to sign the consensual relationship agreement and abide to its rules and regulations. However, workplace romance can at times compromise the employees’ concentration, especially when the two lovebirds work in the same place. According to Amaral (2006, p.1), the mixture of genders in the places of work and time spent together creates room for growth of romantic feelings towards the employees, which yields to significant consequences. Most managers are sued by their employees for sexual harassment and failed relationships. Therefore, CRA works as a savoir for employers in such situations. In addition, a relationship that has the potential of yielding to a lawsuit is not worth it; therefore, CRAs creates a balance between individual interests. According to Amaral (2006, p.1), office romance has serious repercussions such as low productivity, as other employees believe that the boss is favoring his partner who is an employee. Therefore, in my future workplace, I would recommend the use of consensual relationship agreements, as their rules oppose favoritism and encourage professionalism. Upon signing this agreement, the involved parties are expected to comply with the rules and regulations of the CRAs. Consensual relationship agreements also reduce legal issues associated with sexual harassment. Upon signing a consensual relationship agreement, the parties attest that they are in the relationship voluntarily, and therefore, sexual harassment is out of question. In addition, CRA ensures that a relationship ends amicably,

Psychological persperctive in health and social care Essay Example for Free

Psychological persperctive in health and social care Essay The behaviourist perspective The behaviourist perspective is an idea that we can understand any type of behaviour by looking at what the person has learned. This includes personality traits such as shyness, confidence, optimism or pessimism. Behaviourist psychologists explain all human behaviour as resulting from experience. Two key psychologists are Pavlov and skinner, although these two theorists believed that different processes were involved, they both explained all types of behaviour as being the result of learning. This is everything from shyness to aggression and happiness to depression. Classical conditioning Classical conditioning was a theory developed by a Russian psychologist called Ivan Pavlov (1849-1936). He was working with dogs to investigate their digestive systems. The dogs were attached to a harness and Pavlov attached monitors to their stomachs and mouths so he could measure the rate of salivation. He noticed that the dog began to salivate when someone entered the room with a bowl of food, but before the dog had eaten the food. Since salivation is a reflex response, this seemed unusual. Pavlov decided that the dog was salivating because it had learned to associate the person with food. He then developed a theory. Food automatically led to the salivation response, since this response had not been learned, he called this an unconditioned response, which is a response that regularly occurs when an unconditioned stimulus is presented. As food automatically leads to this response, he called this unconditioned stimulus, which is a stimulus that regularly and consistently leads to an automatic response. Pavlov then presented food at the same time as ringing a bell (neutral stimulus), to see if the dog would learn to associate the bell with food. After several trials, the dog learned that the bell was associated with food and eventually it began to salivate only when the bell was rung and no food was presented. It therefore has learned the conditioned response (CR) of salivation to the conditioned stimulus (CS) of the bell. Operant conditioning This sort of learning is associated with the theories of Burrhus Frederic Skinner (1904 – 1990). Skinner was an American psychologist who worked  mostly with rats and pigeons, to learn some of the key principles of learning new behaviours. He used a very famous device, called a skinner box. Skinner famous device was a box which contained a lever which, when pressed, releases a food pellet into the box, thus reinforcing lever-pressing behaviour. When the rat is first placed in the box it will run around and sniff the various items in the box and at some point it will press the lever, releasing a food pellet. After a while of the repeated performed action the rat will learn this behaviour (pressing the lever) is automatically followed by the release of a food pellet (the consequence). Because the pellet is experienced as reinforcing (something the rat would like to have more of), this consequence increases the probability of the behaviour being repeated. There are two types of reinforcement: positive reinforcement and negative reinforcement. Skinner investigated negative reinforcement by running a very low electrical current throughout the floor of the Skinner box. The current can be de-activated if the rat pressed the lever. The behaviour of lever pressing was thus negatively reinforcing. For humans, this can be demonstrated by the example of using pain relief. For example, if you have aches and pains and you take a painkiller, which results in the aches and pains going away, you are negatively reinforced for taking a painkiller. Punishment occurs only when behaviour is followed by a consequence that is experienced as unpleasant. Skinner investigated this by giving the rat a small electric shock when the rat pressed the lever. The consequence of the lever pressing (the electric shock) was experienced as unpleasant, so the rat learned to stop pressing the lever. Social learning theory The effects of other individuals on behaviour There are many influences on our behaviour, for example peers, siblings, parents, television, media, sports personalities and other celebrities. Well according to social learning theory, role models are very important. While we may learn new behaviours from anyone, the likelihood of imitating behaviours is strongly influenced by the way we perceive the person performing the behaviour (the model). If we observe someone we admire behaving in a particular way, we may be more likely to imitate such behaviour. If, for example The effects of groups on behaviour Our behaviour is strongly influenced by the presence of others, however much we believe ourselves to be truly individuals in our beliefs and behaviour. Nowhere is this more clearly demonstrated than in the experiments conducted in the 1950’s by social psychologist Solomon Asch. He was interested in a concept called majority influence. This is when the presence of other people causes us to change our public behaviour or opinions because we do not want to stand out from the crowd (be different). We have a powerful desire to belong and will ‘go along’ with what others in our group say, think and do in order to FIT IN. This is what he did to test this idea. A group of six of the experimenter (people who were play-acting according to instructions) were joined by a naive participant (a genuine participant who knew nothing about the nature of the experiment) in a task that supposedly tested visual perception. The experimenter explained that the task involved stating whet her a target line. The effects of culture and society on behaviour The term culture refers to the shared values, norms, language, customs and practices of a group. Most of us tend to think of culture as being specific to different countries. It is important to understand how culture affects our behaviour in order to gain a full understanding of people we come across and those we work with. The self-fulfilling prophecy This part is an important concept in psychology that plays a big role on the way we behave towards others and expect them to behave towards us. If we believe ourselves to be worthy, pleasant and likeable then we will most definitely be polite and cheerful towards those we meet and this will create a favourable impression. In response to those who may come into contact with us view us favourably and behave in a positive way towards us, with the result that our own positive self-beliefs are confirmed. To put it another way, we are angry, full of resentment, believe the world is against us and more, then we are likely to behave in a more aggressive, confrontational or argumentative way, in which case that is how we will be viewed, which will confirm our views of ourselves and the world. Role theory Between role theory and the self-fulfilling prophecy there is a similarity, in that role theory comments that because we live within a particular culture, society and social group, we are influenced by other people. This influence helps lead us to taking up certain roles and trying to live up to the expectations that go with that role. Albert Bandura Social learning theory explains behaviour as the result of learning from people we are exposed to in our environment. We can also learn new behaviours from people we observe, either in real life or in the media. This is known as observational learning and this theory was developed by the American psychologist, Albert Bandura. The person we learn from is known as a role model, and the process of imitating is called modelling. However, we do not imitate all behaviour we observe and remember. Whether or not it is in our interests to imitate particular behaviour is influenced by characteristics of the model. If we see a model being punished for certain behaviour, we are less likely to imitate it than if we see him or her being positively reinforced. The psychodynamic approach The importance of the unconscious mind: Sigmund Freud Freud was one of the earliest thinkers to bring to public attention the idea that we are not always aware of all aspects of ourselves. He suggested that what we are aware of is represented in our conscious mind but many of our memories, feelings and past experiences are locked up in a part of our mind he called ‘unconscious’. We cannot access the contents of our unconscious, but they often ‘leak out’ in dreams and slips of the tongue. Freud believed that the conscious mind was like the tip of an iceberg – only a small part being available to awareness. Part of the unconscious that we can easily access he called the pre-conscious. This contains information not yet in consciousness but that can easily be retrieved (e.g. the name of your friends dog). The rest, well under the surface, consisted of the unconscious. Importance of early experiences The importance of early experience in determining later behaviours is clearly  illustrated by Freud’s developmental theory of psychosexual stages. He believed that we all go through several stages of psychosexual development. At every stage, the individual’s libido (energy) is focused on a part of the body that is particularly relevant at that stage. If the needs of the developing child are met at each stage, it moves on to the next developmental stage. If however, there is struggle or conflict or some unsatisfactory experience, the individual becomes ‘fixated’ (stuck) at this stage. This results in certain ways of being, or personality traits, which are carried through into adulthood and which can explain behaviour later in life. The earliest stage is the ‘oral stage’. The focus here is on the mouth and activities such as sucking, biting and licking. (You will probably have noticed that young babies seem to put everything in their mouths.) Freud believed that there could be two reasons for fixation. If the infant was weaned too early, it would feel forever under-gratified and unsatisfied and would develop into a pessimistic, sarcastic person. If, on the other hand, it was over- gratified (weaned too late) the individual would develop a gullible personality, naively trusting in others and with a tendency to ‘swallow anything’. This stage lasts from birth to roughly 18 months. If the infant successfully passes through the oral stage without becoming fixated, the next stage is the ‘anal stage’, which lasts from approximately one to three years. Here the libido is focused on aspects to do with potty training. If there is a battle with parents about potty training with the child feeling forced to use the potty before they are r eady, or feeling over – controlled in various areas, they may rebel by retaining their faeces: the child refuses to ‘go’, thus holding on to control and withholding satisfaction from the parent. This type of fixation is called ‘anally retentive’ and is associated with later personality characteristics such as obstinacy, miserliness and obsessive traits. The alternative scenario is that the child is not given enough boundaries over potty training so they take excessive pleasure in excretion and become a messy, creative, disorganised sort of person. During the ages of four to five the child passes through the ‘phallic stage’. Fixation at this stage is associated with anxiety and guilty feelings about sex and fear of castration for males. If this stage is not resolved, the theory suggests that a boy may become homosexual and a girl may become a lesbian. Freud thought these were  abnormal fixations; however most people today would not view them in this way. Between the ages of five to seven and the onset of puberty, the child enters the ‘latency stage’, which is not strictly speaking a developmental phase but a time when the focus is on s ocial pursuits such as sport, academic excellence and the development of friendships. The final psychosexual stage is the ‘genital stage’, which begins at puberty. Freud believed that the less fixated the individual has become during the earlier stages, the more easily this stage will be negotiated, resulting in the ability to form strong heterosexual relationships with an ability to be warm and loving as well as to receive love in a new, mature fashion. A second important feature of early experience is the development of ego defence mechanisms. The use of a defence mechanism allows us to block out events that threaten to overwhelm us. A final influence is that of the mind. Freud suggested that the mind (which he called the psyche) is divided into three dynamic parts. The id is a part of the mind which is totally unconscious and which exists at birth. It is focused on getting what it wants and consists of aggressive, sexual and loving instincts. It is the part of us that says ‘i want it now!’ The superego is formed as a result of socialisation and consists of all instructions, morals and values that are repeatedly enforced as we ar e growing up. It takes on the form of a conscience and also represents our view of our ideal self. The main role of the superego is to try to subdue the activity of the id. The ego tries to balance the demands of the id and the superego. It is the rational part of the mind, always seeking to do what is most helpful to the individual. Different behaviours can be understood by trying to infer which part of the psyche is dominant at any time. A person who is very submissive, guilty and always wanting to please may have a very strong superego. A person who is impulsive, careless of other people’s feelings, doesn’t think through the consequences of their actions and is perhaps inclined to aggression, either verbal or physical, probably has a dominant id. A person who can be submissive and assertive when necessary, who is bale to think about other people’s feelings but also consider and value their own needs, has probably got a strong enough ego to balance the demands of the id and the superego. They are likely to have quite a rational and realistic outlook on life. Erik Erikson Erik Erikson was a psychologist who agreed with much of Freud’s theory in so far as he thought that we developed through a series of stages. However, he thought that these continued throughout our lifetime and were essentially social in nature. He also believed that Freud put too much emphasis on our desire for individual gratification and not enough on our need to be accepted by society and lead a meaningful life. Erikson suggested that we move through a series of psychosocial crises with a different social focus at each stage. For example between birth and the age of one, the life crisis concerns developing trust or mistrust in self and others. The social focus at this stage is the mother. The humanistic perspective Human psychology looks at human experience from the viewpoint of the individual. It focuses on the idea of free will and the belief that we are all capable of making choices for ourselves. Two psychologists associated with this approach are Abraham Maslow and Carl Rogers. Abraham Maslow Maslow (1908-1970) was an American psychologist who believed that we are all seeking to become the best that we can possibly can- spiritually, physically, emotionally and intellectually. He called this Self-actualisation. He constructed a theory known as the hierarchy of needs, in which he explained that every human being requires certain basic needs to be met before they can approach the next level. Maslow believed that until our basic psychological needs are met, we will focus all our energies on getting them met and not be able to progress further. When people are well-housed, well-fed and comfortable physically, we begin to focus on our emotional needs, like the need to belong and be loved and to feel self-esteem. When our lives are such that these needs are also met, we strive to self-actualise. As Maslow said ‘A musician must make music, an artist must paint, a poet must write, if that person is to be ultimately at peace with their self’. What a person can be, they must be. This need we call self-actualisation. Carl Rogers Rogers (1902-1987) was particularly interested in the concept of self. There are many aspects of the self but two are especially important here. Self-concept refers to the way in which we view ourselves. This includes  physical, biological attributes like being male or female, blonde or brunette, short or tall, as well as personality traits like being kind, humble, assertive and hard working. The self -concept is formed from an early age and young children internalise other people’s judgements of them, which then become a part of their self –concept. If a child is told their silly, naughty apart of self-concept will contain these aspects. Another way of looking at it is a child is praised, encouraged to succeed and told they are valued; they will have a positive self-concept and see themselves as someone who is worthwhile and competent. Rogers believed that we also hold a concept of self, called the ideal self. This holds a view of ourselves as we feel we should be an d as we would like to be. When there is a mismatch between our actual self and our ideal self we become troubled and unhappy. The cognitive/information processing perspective This psychological perspective has gained enormous ground since the 1960’s, when the influence of behaviourism began to happen. With the development of computers came the idea that brain activity was like the operation of a computer. A great deal of research had been devoted to understanding cognitive processes such as attention, memory, perception, information processing, problem solving, thought language and other aspects of cognition. A way to understand this perspective is it relates to health and social care, we are going to concentrate on just two theorists: Jean Piaget and George Kelly. Jean Piaget Jean Piaget (1896-1980) was a Swiss psychologist who initially worked on measuring intelligence. During his research he noticed children of the same age made the same mistakes in logic, however bright they were. He came to the conclusion that cognition develops through a series of stages, each new stage building on the previous one. George Kelly George Kelly (1905-1966) developed a unique psychological theory known as the psychology of Personal Constructs. He saw the individual as a scientist, making predictions about the future, testing them and, if necessary, revising them according to new evidence. A construct is a way of construing (interpreting and making sense of) reality and the environment. For example if an individual develops The biological perspective Maturational theory The theory of maturation holds that the effects of the environment are minimal. The child is born with a set of genetic instructions passed down from its parents, and its cognitive, physical and other developmental processes merely unfold over time, rather than being dependent upon the environment to mature. It is, in effect, a theory which states that development is due to nature not nurture. This is quite a contrast to the learning theory or humanistic theory, where the effects of nurture are paramount. Gesell’s theory of maturation Arnold Gesell (1880-1961) believed that development occurred according to a sequence of maturational processes. For example, development in the womb follows a fixed set of stages: the heart begins to form first, along with the rudimentary nervous system. Bones and muscles develop next and over time the organism develops into a fully functioning human being, ready to be born. As the child develops from birth onwards, its genes allow it to flower gradually into the person he or she is meant to be. The environment should provide support for this unfolding of talents, skills, personality and interests but the main thing driving this development is the maturational process. Genetic influences on behaviour Genes can affect behaviour in many ways. Some disorders, like Huntington’s disease, are caused by a single dominant gene, which either parent can pass on to their child. Others, like cystic fibrosis and sickle cell anaemia, are caused when both parents pass on the gene for the disorder. Disorders that occur regardless of the environmental influences, such as those listed above, are genetically determined disorders. This means that the individual who inherits the gene or genes is certain to develop the disorder, regardless of the environmental factors. An example of this is Huntington’s disease. This disorder usually begins to show when the individual is aged between 30 and 50 years. Symptoms of dementia appear and the individual is likely to die about 15 years after the onset. Some of the changes in  behaviour are listed below, though this list is not comprehensive: Hallucinations and delusions Severe confusion Progressive memory less Inappropriate speech; use of jargon or wrong words Personality changes including anxiety and depression, withdrawal from social interaction, decreased ability to care for oneself and inability to maintain employment. Disorders that are not genetically determined, but where an individual’s genes may leave them with a vulnerability to developing the disorder, are far more common. A classic way of measuring the contribution of genes to any type of behaviour is through twin studies. There are two types of twins. Monozygotic or identical, twins share 100 percent of their genetic material since they are formed from only one fertilised egg, which has divided into two. Dizygotic or (fraternal) twins share only 50 per cent of genetic material since they occur when two eggs are fertilised by different sperm at the same time. If, the reasoning goes, one of a pair of monozygotic twins has a disorder, it would be expected that, if genes are the only influence, the second twin must also have the disorder. The influence of the nervous and endocrine systems on behaviour The autonomic nervous system produces its effects through activation of nerve fibres throughout the nervous system, brain and body or by stimulating the release of hormones from the endocrine glands (such as the adrenal and pineal glands). Hormones are biochemical substances that are released into the bloodstream and have a profound effect on target organs and on behaviour. They are present in very small quantities and individual molecules have a very short life, so their effects quickly disappear if they are not secreted continuously. There are a large number of hormones including: Melatonin, which is released by the pineal gland and acts on the brainstem sleep mechanisms to help synchronise the phases of sleep and activity. Testosterone, which is released in the testicles and may influence aggressiveness. Oxytocin, which is released by the pituitary gland and stimulates milk production and female orgasms. Some hormones are released as a response to external stimuli. For example, the pineal gland responds to  reduced daylight by increasing production of melatonin. Other hormones follow a circadian rhythm, with one peak and one trough every 24 hours. (Circadian means ‘about a day’ and refers to a 24 hour rhythm). For instance, levels of cortisol rise about an hour before you wake up and contribute to your feelings of wakefulness or arousal.

Peer Pressure Speech -- Peer Pressure Speech

The first point I want to make in this speech is that peer pressure is NOT a bad thing. We all are influenced by our peers, both negatively and positively. It helps define who we are and how we feel about subjects in our lives. It is how we chose to react to peer pressure that defines who we are as an individual. Are we a leader or a follower? Both types of people are needed to make the world go round. Basically, the difference between negative and positive peer pressure is the outcome. The reverse of the situation above is negative peer pressure. The situation itself is positive peer pressure. Or is it? What if a teen really doesn't like sports, but pushes himself to do it to please his friends or to be accepted? Therefore, he probably doesn't do to well at it, and gets only jabs at hi...

History of Cricket Essay

Origin No one knows when or where cricket began but there is a body of evidence, much of it circumstantial, that strongly suggests the game was devised during Saxon or Norman times by children living in the Weald. It is generally believed that cricket survived as a children’s game. Adult participation is unknown before the early 17th century. Possibly cricket was derived from bowls Derivation of the name of â€Å"cricket† A number of words are thought to be possible sources for the term â€Å"cricket†. In the earliest known reference to the sport in 1598 (see below), it is called creckett. The name may have been derived from the Middle Dutch krick(-e), meaning a stick; or the Old English cricc or cryce meaning a crutch or staff.[2] Another possible source is the Middle Dutch word krickstoel, meaning a long low stool used for kneeling in church and which resembled the long low wicket with two stumps used in early cricket. Early 17th century Gambling and press coverage Cricket certainly thrived after the Restoration in 1660 and is believed to have first attracted gamblers making large bets at this time. In 1664, the â€Å"Cavalier† Parliament passed the Gaming Act 1664 which limited stakes to  £100.With freedom of the press having been granted in 1696, cricket for the first time could be reported in the newspapers. During the first half of the 18th century, press reports tended to focus on the betting rather than on the play 18th-century cricket Patronage and players Gambling introduced the first patrons because some of the gamblers decided to strengthen their bets by forming their own teams and it is believed the first â€Å"county teams† were formed in the aftermath of the Restoration in 1660, especially as members of the nobility were employing â€Å"local experts† from village cricket as the earliest professionals.[5] Cricket moves out of England Cricket was introduced to North America via the English colonies in the 17th century,[4] probably before it had even reached the north of England. In the 18th century it arrived in other parts of the globe. It was introduced to the West Indies by colonists[4] and to India by British East India Company mariners in the first half of the century. It arrived in Australia almost as soon as colonization began in 1788. New Zealand and South Africa followed in the early years of the 19th century.[5] Development of the Laws In 1744, the Laws of Cricket were codified for the first time and then amended in 1774, when innovations such as lbw, middle stump and maximum bat width were added. These laws stated that the principals shall choose from amongst the gentlemen present two umpires who shall absolutely decide all disputes. Cricket and crisis Cricket faced its first real crisis during the 18th century when major matches virtually ceased during the Seven Years War. This was largely due to shortage of players and lack of investment. But the game survived.Cricket faced another major crisis at the beginning of the 19th century when a cessation of major matches occurred during the culminating period of the Napoleonic Wars. Again, the causes were shortage of players and lack of investment. But, as in the 1760s, the game survived and a slow recovery began in 1815. In the 1820s, cricket faced a major crisis of its own making as the campaign to allow roundarm bowling gathered pace. 19th-century cricket International cricket begins The first ever international cricket game was between the USA and Canada in 1844. In 1859, a team of leading English professionals set off to North America on the first-ever overseas tourIn 1877, an England touring team in Australia played two matches against full Australian XIs that are now regarded as the inaugural Test matches. South Africa became the third Test nation in 1889 20th-century cricket When the Imperial Cricket Conference (as it was originally called) was founded in 1909, only England, Australia and South Africa were members. India, West Indies and New Zealand became Test nations before the Second World War and Pakistan soon afterwards in the closing years of the 20th century, three affiliate nations became Test nations also: Sri Lanka, Zimbabwe and Bangladesh. Limited-overs cricket In the 1960s, English county teams began playing a version of cricket with games of only one innings each and a maximum number of overs per innings. Starting in 1963 as a knockout competition only, limited overs grew in popularity and in 1969 a national league was created which consequently caused a reduction in the number of matches in the County Championship. The first limited overs international match took place at Melbourne Cricket Ground in 1971. It was tried simply as an experiment and to give the players some exercise, but turned out to be immensely popular. Limited overs internationals (LOIs or ODIs, after one-day Internationals) have since grown to become a massively popular form of the game The International Cricket Council reacted to this development by organising the first Cricket World Cup in England in 1975, with all the Test playing nations taking part. Increasing use of technology Innovative techniques that were originally introduced for coverage of LOI matches were soon adopted for Test coverage. The innovations included presentation of in-depth statistics and graphical analysis, placing miniature cameras in the stumps, multiple usage of cameras to provide shots from several locations around the ground, high speed photography and computer graphics technology enabling television viewers to study the course of a delivery and help them understand an umpire’s decision. In 1992, the use of a third umpire to adjudicate runout appeals with television replays was introduced in the Test series between South Africa and India. The third umpire’s duties have subsequently expanded to include decisions on other aspects of play such as stumpings, catches and boundaries 21st-century cricket Cricket remains a major world sport in terms of participants, spectators and media interest. The ICC has expanded its development programme with the goal of producing more national teams capable of competing at Test level. Development efforts are focused on African and Asian nations; and on the United States. In 2004, the ICC Intercontinental Cup brought first-class cricket to 12 nations, mostly for the first time. In June 2001, the ICC introduced a â€Å"Test Championship Table† and, in October 2002, a â€Å"One-day International Championship Table†. Australia has consistently topped both these tables in the 2000s. Cricket’s newest innovation is Twenty20, essentially an evening entertainment. It has so far enjoyed enormous popularity and has attracted large attendances at matches as well as good TV audience ratings. The inaugural ICC Twenty20 World Cup tournament was held in 2007 with a follow-up event in 2009. The formation of Twenty20 leagues in India – the unofficial Indian Cricket League, which started in 2007, and the official Indian Premier League, starting in 2008 – raised much speculation in the cricketing press about their effect on the future of cricket.[15][16][17][18] LAWS OF CRICKET Law 1: A cricket team consists of eleven players, including a captain. Law 2: a substitute may be brought on for an injured fielder but he can’t bat , bowl , act as captain or keep wicket Law 3: There are two umpires, who apply the Laws, make all necessary decisions, and relay the decisions to the scorers. In higher level cricket there is a third umpire Law 4:. There are two scorers who respond to the umpires’ signals and keep the score. Law 5: A cricket ball is between 8 13/16 and 9 inches (22.4 cm and 22.9 cm) in circumference, and weighs between 5.5 and 5.75 ouncesOnly one ball is used at a time, unless it is lost, when it is replaced with a ball of similar wear. Law 6: The bat. The bat is no more than 38 inches (97 cm) in length, and no more than 4.25 inches (10.8 cm) wide. The hand or glove holding the bat is considered part of the bat. the blade of the bat must be made of wood Law 7: . The pitch is a rectangular area of the ground 22 yards (20 m) long and 10 ft (3.0 m) wide. Law 8: . The wicket consists of three wooden stumps that are 28 inches (71 cm) tall. The stumps are placed along the batting crease with equal distances between each stump. They are positioned so they are 9 inches (23 cm) wide. Two wooden bails are placed on top of the stumps. The bails must not project more than 0.5 inches (1.3 cm) above the stumps, and must, for men’s cricket, be 45⠁„16 inches (10.95 cm) long.. Law 9: Each bowling crease should be 8 feet 8 inches (2.64 m) in length, centred on the middle stump at each end. The popping crease, which determines whether a batsman is in his ground or not, and which is used in determining front-foot no balls (see law 24), is drawn at each end of the pitch in front of each of the two sets of stumps. The popping crease must be 4 feet (1.2 m) in front of and parallel to the bowling crease The return creases lie perpendicular to the popping crease and the bowling crease, 4 feet 4 inches. Law 10: the rules governing how pitches should be prepared, mown, rolled, and maintained. Law 11: The pitch must be covered before play to protect it from due and rain. Law 12: Before the game, the teams agree whether it is to be over one or two innings, and whether either or both innings are to be limited by time or by overs. Law 13: In a two innings match, if the side batting second scores substantially fewer runs than the side batting first, the side that batted first can force their opponents to bat again immediately. Law 14: The batting captain can declare an innings closed at any time when the ball is dead. He may also forfeit his innings before it has started. Law 15: There are intervals between each day’s play, a ten-minute interval between innings, and lunch, tea and drinks interval s. There are also provisions for moving the intervals and interval lengths in certain situations. Law 16: Play after an interval commences with the umpire’s call of â€Å"Play†, and at the end of a session by â€Å"Time†. Law 17: There may be no batting or bowling practice on the pitch except before the day’s play starts and after the day’s play has ended. Law 18:. Runs are scored when the two batsmen run to each other’s end of the pitch. Law 19:. If the ball is hit into or past this boundary, four runs are scored, or six runs if the ball didn’t hit the ground before crossing the boundary. Law 20: If a ball in play is lost or cannot be recovered, the fielding side can call â€Å"lost ball†. The batting side keeps any penalty runs. Law 21: The side which scores the most runs wins the match. Law 22:. An over consists of six balls bowled, excluding wides and no balls. A bowler may not bowl two consecutive overs. Law 23:. The ball comes into play when the bowler begins his run up, and becomes dead when all the action from that ball is over. Once the ball is dead, no runs can be scored and no batsmen can be dismissed. Law 24: if the bowler bowls from the wrong place; or if he straightens his elbow during the delivery; or if the bowling is dangerous; or if the ball bounces more than twice or rolls along the ground before reaching the batsman; or if the fielders are standing in illegal places, a ball can be called no ball.. Law 25:. An umpire calls a ball â€Å"wide† if, in his or her opinion, the batsman did not have a reasonable opportunity to score off the ball. A ball is called wide when the bowler bowls a bouncer that goes over the head of the batsman Law 26:. If a ball passes the striker and runs are scored, they are called byes. If a ball that is not a no ball h its the striker but not the bat and runs are scored, they are called leg-byes. Law 27: If the fielders believe a batsman is out, they may ask the umpire â€Å"How’s That?†, commonly shouted emphatically with arms raised, before the next ball is bowled. The fielding side must appeal for all dismissals. Law 28: Several methods of being out occur when the wicket is put down. Law 29: The batsmen can be run out or stumped if they are out of their ground. Law 30: A batsman is out if his wicket is put down by a ball delivered by the bowler. Law 31: An incoming batsman must be ready to face a ball within 3 minutes of the outgoing batsman being dismissed, otherwise the incoming batsman will be out. Law 32: If a ball hits the bat or the and is then caught by the opposition within the field of play before the ball bounces, then the batsman is out. Law 33: If a batsman willfully handles the ball with a hand that is not touching the bat without the consent of the opposition, he is out. Law 34: If a batsman hits the ball twice, other than for the sole purpose of protecting his wicket or with the consent of the opposition, he is out. Law 35: If, after the bowler has entered his delivery stride and while the ball is in play, a Law 36: If the ball hits the batsman without first hitting the bat, but would have hit the wicket if the batsman was not there, and the ball does not pitch on the leg side of the wicket, the batsman will be out. Law 37: If a batsman willfully obstructs the opposition by word or action, he is out. Law 38: A batsman is out if at any time while the ball is in play no part of his bat or person is grounded behind the popping crease and his wicket is fairly put down by the opposing side. Law 39: A batsman is out when the wicket-keeper puts down the wicket, while the batsman is out of his crease and not attempting a run. Law 40: The keeper is a designated man from the bowling side allowed to stand behind the stumps of the batsman. He is the only player from his side allowed to wear gloves and external leg guards. Law 41: A fielder is any of the eleven cricketers from the bowling side.

The Rising Cost of Healthcare Essay

Without a doubt healthcare costs are rising out of control. Not one of us are happy with the increases, but we have to understand what the reasons are for the increases in healthcare. American people look at their insurance bills, co-pays and drug costs, and do not understand why they continue to increase. The insured should consider all reasons behind the increase before getting upset. In 2004, employer health care premiums increased over 11 percent, four times more than the rate of inflation. In 2003, premiums rose 10.1 percent and in 1002 they rose 15 percent. Employee spending for coverage increased 126 percent between 2000 and 2004. These increases were lower than expected. The site to look up information on the cost of health care coverage and the breakdown on the cost is (National Coalition on Health Care, Facts on health care costs). Premiums have risen five times faster than workers’ wages, if medical spending continues to rise by just two percent more than a personâ €™s personal income, by 2040 Medicare and Medicaid will rise 8.4 percent of gross domestic product this year’s 15.6 percent by 2040, according to Congressional Budget Office projections. If all government programs stay at the same size relative to the economy, the budget will grow from 19.9 percent of GDP in 2003 to 27.1 percent by 2040, (http://www.cato.org/sites/cato.org/files/pubs/pdf/tbb-0306-15.pdf). There are huge impacts of the rising costs of healthcare. Many people cannot afford health insurance today and struggle to pay for their medical needs. Of the families that do have health coverage, 50 percent are concerned about having to pay more for the coverage in the future, while 42 percent fear they will not be able to afford coverage at all if the rate increase keep s going the way it is. This leads to believe one of the reasons for health care cost increases: cost sharing or cost shifting. When an individual or a family does not have insurance, and cannot or does not pay their medical bills, the cost of health care rises. Over years the American healthcare system has been plagued by the continuous rise of healthcare cost. These costs include but are not limited to insurance premiums, co-pays as well as prescription drugs. One of the significant reasons for the increase is that nowadays people are living longer lives than they once did and this gives higher rates to contracting chronic diseases or developing life threatening injuries, this cause the United States healthcare system to suffer a finical  crisis. The three major parts to industries health care sector are as follows: the healthcare service industry consisting of providers such as medical practices, hospitals, clinics, nursing homes, and home health care agencies, next is the healthcare insurance industry consisting of both government programs such as Medicare and commercial insurers, and last is the managed healthcare industry consisting of organizations such as health maintenance organization (HMO’s) that incorporate both insurance and provider functions. Citizens of the United States are currently spending up to 15 percent of the income expenditures on healthcare. It has been estimated that the expenditures are likely to rise to about 29 percent of gross domestic product by the year 2040. The Medicare insurance program that was created in the mid-1960’s to cover the elderly that is funded by the payroll system is costing more than $5,000 per enrollee, a national cost of more than $200 billion annually. Projected cost for the Medicare will rise rapidly from 2.5 percent to 5.5 in 2030. For HMO’s they often emphasize their ability to contain costs through oversight of physician’s decisions or by implementation of capped payment scheme that aligns physician’s incentives with those of the healthcare plan. HMO’s do have lower hospitalization than traditional healthcare providers. Some people also argue that the increasing use of managed care generates positive externalities that benefit consumers enrolled in non HMO health plans. This argument typically invokes some notion of market discipline, arguing that traditional insures or healthcare providers will have to lower premiums to remain viable in a health insurance market. It may be difficult to measure the effect of HMO participation on spending and outcomes because enrollment in managed care plans often voluntary, and those who choose to enroll are likely to differ in unobservable ways from those who do not. Using data on 300,000 welfare recipients the average effect of the mandate is to increase spending by 12%. This increase may be due to higher payments to providers, higher administrative costs, the inclusion of normal level of profit for the HMO’s, or a mark-up of bids above cost. Check out this site that goes deeper into the HMO and the reason of increase to healthcare cost at; (http://www.nber.org/bah/winter03/w9091.html). Looking at healthcare outcomes it is looking like switching to a HMO does not improve the efficiency of the Medicaid program because they lead to substantial spending  increases with no demonstrable quality improvements.

rainbow essays

rainbow essays Rainbows A rainbow is one of our atmospheres most exquisite and marvelous creations; "one of the most spectacular light shows observed on earth" (Ahrens, 1998). When a person views a rainbow, they are getting a personal light show that no other person can see as they do. Humphreys points out that: "Since the rainbow is a special distribution of colors (produced in a particular way) with reference to a definite point - the eye of the observer - and as no single distribution can be the same for two separate points, it follows that two observers do not, and cannot, see the same rainbow." (Humphreys, 1929). Of course, a camera lens will record an image of a rainbow which can then be seen my many people (Lynds, 1995). A rainbow is essentially made up of seven brilliant colors: red, orange, yellow, green, blue, indigo, and violet; moreover, it is comprised of many coloration that the eyes cannot see. No painter can manufacture the colors of the rainbow, for they create color by mixing, but no mixing will give red, green, or purple. These are the colors of the rainbow, though between the red and the green an orange color is often seen (Aristotle, 350 BC). To understand how the awesome production of a rainbow occurs is a feat of physics and mathematics. The two most important ingredients are light and drops of water. The manner and position in which the light and water droplets transverse, and the reactions between the two, are complex formulas of nature. Additionally, certain circumstances make it possible for a rainbow to occur. You cannot have a rainbow without some source of light. It is possible to create an artificial rainbow utilizing artificial light, but for this paper, I will only use instances and circumstances of naturally occurring light which produce naturally occurring rainbows. The sun is natures primary source of rainbow creating light; however, occasionally, the light of the moon can produce a rainbow. For a lunar...

Acute Health Effect Definition

Acute Health Effect Definition An acute health effect is the effect caused by the initial exposure of a hazardous chemical on a human or animal body. When a hazardous materials acute health effect is listed, the effects are generally severe and dangerous adverse effects, but subside after the exposure stops. In contrast, chronic health effects persist following exposure, even if the exposure stops. Acute health effects typically appear immediately or shortly after exposure and occur after relatively high exposure to a hazardous substance. Examples of Acute Health Effects Common examples of acute health effects include: Allergic reactions (including anaphylactic shock)IrritationRashes or dry skinBurnsDermatitisMetal fume feverLethal Concentration (LC)LC50Hearing loss Note dermatitis may also occur as a chronic health effect. Lethal concentration is the amount of a substance that is immediately dangerous to life and may cause death. LC50 is the concentration of a substance that causes death to one half or 50% of test subjects.

Teen Suicide Essay Example | Topics and Well Written Essays - 1250 words

Teen Suicide - Essay Example Teenage suicide is a voluntary move made by a person to end their lives. It is to be noted that teenage is one of the most common problem and is fast turning out to be a grave issue. Teen suicides issues are not something that came into news recently rather it is a common happening for some decades now. Teen suicide is the most common problems that is faced all over the world and it is one pressing issue that has been going on in regional, national as well as international levels. It is quiet shocking to note that teenage suicides are more in comparison to that of the adult suicide rates. Teens are not children and they are not adults as well which causes a lot of confusion and stress on them. The Centers for Disease Control and Prevention carried out a survey on the top causes for occurrence of death. In this survey, it has been proven that suicide is the third most common cause for death all over the world. It is to be noted that homicide and accidents comes in the first two slots in this survey. Teen suicide is not only an emotional problem but with the kind of influence that it has, it is soon turning out to be one of the major social problems as well. Suicides in general cause a lot of havoc on the people who are related to the person in question and it opens up a lot of other problems as well (Murphy, 1999). Teenage and adolescents are the two most common age groups who are prone to taking off their own life. Some of the countries that records highest rates of teen suicide on a global level includes that of USA, Australia and also India. There are various causes that can be attributed to the occurrence of teen suicide. Most of the times teen suicides can be prevented by taking adequate steps at the right point of time. Some of the suicides are committed emotionally whereas some others are committed because of severe pain. Teen suicides can be categorized into different areas. Suicides can be avoided if the

Midterm Exam Essay Example | Topics and Well Written Essays - 1000 words

Midterm Exam - Essay Example The memories which these items bring to the author are the core aspects of discussion, resulting into the materials contained within this chapter. There is a significant element of harmony between Chinese and American culture portrayed in the chapter. In consideration of modern times, the chapter might be perceived as containing unacceptable elements of the society, like racism. The elements should however be understood for the viewpoint of a Chinese native residing in America. The cultural difference existing between the author’s native and adopted culture, is attributed to these perceptions. It becomes extremely difficult for the author to perceive some of the common elements within the environment as the Native American would do. This chapter presents the reader with an element for understanding the existing discrepancies between the author’s native culture and the adopted one. There is an element of attachment to the culture which is contained within the context of the chapter, and which the author is communicating to her audience. Understanding the value of culture to the author requires reading through and getting the feeling which are associated with the occurrences described within this chapter. While there might be elements in the reading which could be considered as stereotypes, it remains essential to understand that these are the perceptions of the author. The thoughts presented by these ideologies remains essential in comprehension of the inferred meanings of the writings. While many of the elements contain a simple description of the appearance of objects which the author observes, these objects cause the author to visualise of some Chinese aspects of livelihoods which she has learnt to do without (Wong, 86). This is a significant element within the chapter as it can identify the differences which the author experiences in Chinatown compared to china. While there might be many Chinese

Explain what the term 'fair trade' means and what are the importnent Essay

Explain what the term 'fair trade' means and what are the importnent issues for the business world - Essay Example The Fair Trade Federation states that members are committed to seven key concepts: to pay fair wages; to support participatory workplaces; to ensure environmental sustainability; to supply financial and technical support; to respect cultural identity; to offer public accountability; and to educate consumers. Fair trade consists of 10 standards a business must adhere to. These include: working to create opportunities for disadvantaged producers; transparent management and accountability; helping producers to develop independence; raising awareness and promoting the opportunities of fair trade; paying a fair price; offering gender equality; providing safe and healthy work environments; respecting the UN Convention on the Rights of the Child; working toward environmentally healthy approaches; and fair trade relations—taking into consideration the social, economic and environmental well-being of producers and not taking advantage of the producers by profiting at their expense. 2 To be included as a fair trade business, one must first determine what is considered â€Å"fair†. Fair Trade Resource Network (FTRN) says that being fair constitutes more than just paying a fair wage. â€Å"It means that trading partnerships are based on reciprocal benefits and mutual respect; that prices paid to producers reflect the work they do; that workers have the right to organize; that national health, safety, and wage laws are enforced; and that products are environmentally sustainable and conserve natural resources.†3 The products included in fair trade business are numerous. These include: apparel, accessories, art, crafts, agricultural products, furniture, cards, holiday items, house wares, jewelry, music and musical instruments, paper, pottery, rugs, textiles, toys and others. For consumers, it’s not always easy to determine if a product comes from a fair-trade business.

Iraq and India: Energy Trade Relations

Iraq and India: Energy Trade Relations Statement of the Problem The economic openness is the reality of today’s developed world. The asymmetrical distribution of resources and factor of production has required the economist and social scientists for mutual interaction and trade cooperation for the development of the global economy. The trade and economic cooperation between the two countries is more important these days because of the essential for formulating a feasible and beneficial strategy for the development of the both countries. The bilateral trade and Economic Cooperation between Republic of Iraq and Republic of India are unique. The trade and other related relationships between India and Iraq have its own significance for the economic development of both these countries. Both countries have been traditionally collaborative and had strategic and friendly relations. India has supported a free, democratic, pluralistic, federal and united Iraq  [1]. India-Iraqi ties flourished only after India had started cultivating. Iraq, in bila teral terms on the basis of mutuality of interests in the political sphere and complementarities interests in economic sphere subsequently. It is significant to note that Iraq was one of the few countries in West Asia with which India had established relations very early at the embassy level  [2]. However, India’s economic cooperation with Iraq was stronger than other west Asian countries due to its geographical location and natural resources. The looming threat of wars in Iraq had continuous uncertainty and a negative impact on India’s as well as global trade markets. India’s trade with Iraq tremendously weakened during war periods  [3]. But India’s focus on a strengthened and multi-faceted relationship with new Iraqis an outcome of the significant changes in the political and economic relations between two countries. India’s has been cooperating continuously with Iraq on the road to recovery in the post Saddam Iraq. Indo Iraq economic coopera tion was slow Initial Stage of Post Saddam Government. With the democratically elected government of Iraq in year 2005, it received a strongly re-boost to restart trade and cooperation with India. India actively supports the ongoing reconstruction efforts in Iraq  [4]. Both countries Explore cooperation in e-Governance during Deputy Foreign Minister of Iraq, Mr Labeed Majeed Abbawi, visited India on 17-22 May, 2011. Indian business applied for contracts for restart trade and cooperation. Since there is revival in potential for Indo-Iraqi trade and commerce, a number of steps have been taken at the policy level that can positively impact Indian companies looking to do business with Iraq. At a broad strategic level, a Memorandum of Understanding (MoU) has been signed in 2013 between Iraq’s Ministry of Foreign Affairs and India’s Ministry of External Affairs to update and discuss bilateral and international relations of interest. The two countries are looking to enhance the energy trading relationship, which forms a significant part of overall trade between India and Iraq. The government of India has proposed that it should be ‘strategic partnership’, which could include aspects like oil exploration, petrochemical complexes and fertiliser plants. To this extent, Iraq and India have signed MoU on Cooperation in the field of Energy to make further progress in the relationship in the sector. India aims to change the nature of the relationship with Iraq on energy from a buyer-seller one into one with equity partnership. Iraq and India have also signed MoU on Water Resource Development and Management that looks to cooperate and share expertise in the field on national and international levels  [5]. Such as Indian business applied for contracts for reconstruction projects to coalition provisional authority and more recently the activities of Iraqi business in India have been growing rapidly  [6]. H owever Project exports are perhaps the most significant factors in India’s economic relations with Iraq as well as other gulf countries. They are significant not only for their trade generating effect but also for a different kind of interaction they render possible in India’s external relations  [7]. Today in the globalised world the economies of Iraq have assumed a new economic as well as strategic importance for India. The economic reforms in India resulted becoming one of the fastest growing economies of the world. The growth of India’s economy has stimulated growth in the industrial sector. The higher growth in India’s industrial sector has further resulted in significant rise in energy demand. As India is not self sufficient in its energy requirement, major portion of her energy demand is fulfilled by Iraq petroleum imports. Thus in a situation of growing industrial output and demand for energy, India’s dependence on Iraq would significantly increase. Presently Iraq has become second largest supplier of oil to India only after Saudi Arabia. Thus the trade relations between India and Iraq are very crucial for the growth of Indian economy. It was reported that in India crude oil imports account for more than 96 Percent of her total imports from Iraq. This makes India to face severe deficits in her trade balance with Iraq. But the emergence of rich market of Iraq offered opportunities to India for balanced bilateral trade in 2012. Iraq requires India’s exports in terms of more goods, items, instruments and equipments and more investment in infrastructure, agriculture, machinery, power, healthcare and telecommunication. India’s former Commerce and Industry minister Anand Sharma promised him to encourage Indian businessmen to explore business opportunities in Iraq  [8]. India is appearing to correct this deficit with new investment opportunities, specifically in the energy sector, in one of the fastest growing economies in the region. India is also looking to counter the growing presence of China in Iraq. Beijing has already invested heavily in various projects around Iraq, and has even built its own airport near the Iran-Iraq border from where it ferries its workers to various oil fields in the southern part of the coun try  [9]. In the immediate future, India is looking at increasing its import of Iraqi crude and a senior minister in the Iraqi government has offered to up his country’s oil exports to India by as much as 30 per cent. That Indian oil companies shifted from Iranian to Iraqi oil in 2011-12. In recent year, bilateral trade between both the countries accelerated through Indian government maintained the huge demand of Iraqi crude oil. On the other hand Tubes pipe of iron steel products; Meat of bovine animals, frozen products and Indian basmati rice has found good markets in Iraq, overtake US long gained rice market since 2010. The market for exporting basmati rice would increase due to Iraq’s preference for the products and on the other hand Indian market provides a cheaper imports option. An important step to foster stronger economic bilateral ties between countries took place in an interactive session on certification of goods and exports potential of Iraq, organised by federation of Indian export organizations (FIEO) in April 2012 in New Delhi. Hussein Ali Rajab, the commercial councillor, embassy of Iraq, felt that India exports to this market should increase from $ 750 million to about $ 3 billion by 2015. It is directed that all Indian goods imported to Iraq must be certified by their designated inspection agency so that the buyer can release their goods in Iraq. The previous year, Indian tea exports suffered a setback as more than 200 containers of Indian tea that were being exported to Iraq were barred and returned due to quality issues. Indian steel firm Jindal saw won a 25 year contract to build and run a factory for manufacture oil and gas pipelines in south Iraq. This $ 198 million deal was part of Iraqi efforts to revive its long deserted industrial sector. As part of Indian effort in infrastructure development in Iraq, reliance Globalcom, in projects collaboration with Iraqi telecommunications and post company (ITPC), launched the a l-Faw cable landing station (CLS) for providing telecom service in the country. It is set to enhance internet speed for Iraqi domestic consumer. But presently, demand of India’s Indian productto Iraq and mutual business ties temporarily declined due to Iraqi political climate insurgency  [10]. India’s expatriate in Iraq, once substantial has dwindled to almost nothing. In response to high levels of violence, the Indian government in 2004 banned labour brokers from hiring people for Iraq. This ban was for six months and then was extended from time to time. The extended period of the ban was valid up to April 30, 2010 based on the recommendation of the ministry’s Gulf division. it had been decided not to extend the ban beyond April 30,2010. On 4 May 2010 Indian government lifted the ban on grant of emigration clearance for Indians wishing to travel to Iraq but cautioned that people should take care of their security while working or visiting the oil-rich country. After that Indians can now legally travel to Iraq for work  [11]. Lots of Indians (both legal and illegal migrants) came to Iraq via United Arab Emirates (UAE) and other gulf countries in the past 5 years  [12].More than 80,000 Indians are living in Iraq despite an earlier government advisory again st travel to the country that has been in turmoil since Saddam Hussein was ousted  [13]. The lifting of the ban was termed a step towards normalization of relations between India and Iraq  [14]. Indian Migration to Iraq got disturbed in June 2014 due to political as well as economic crisis in Iraq  [15]. [1] Annual Report 2011-12,Ministry of Overseas, GOI [2] Ajay N Jha, Indo-Iraq Relations: 1947-86: Need For Fress Iniciatives, in West Asia and Indias   Foreign Policy, ed. Verinder Grover( New DElhi: Deep Deep Publications, 1992), pp 437-461. [3] Ibid [4] Opcit 1 [5] Opportunities for India in Iraq’s restructuring, Spacesence News. Feb 06, 2014.  http://www.spacesense.in/news/13 (accessed June 2014, 27). [6] Azhar Muhammad, Indo-Iraq Economic Cooperation in Post Saddam Period, Journal of WestAsian Studies (Deptt. of West Asian Studies, AMU, Aligarh) Vol.23 (2009): pp 148-161. [7] Girijesh C Pant, India-Gulf Economic Relations: A Profiles, in West Asia and Indias Foreign   Policy, edited by Verinder Grover (New Delhi: Deep and Deep Publications, 1992) p 65. [8] Iraq Calls for Balanced Bilateral Trade With India, Outlook, FEB 29, 2012. http://www.outlookindia.com/news/article/Iraq-Calls-for-Balanced-Bilateral-Trade-With-India/753569  (accessed June 12, 2014) [9] Kabir Taneja, India looks for larger presence in Iraq, June 22, 2013. http://www.sunday-guardian.com/business/india-looks-for-larger-presence-in-iraq (accessed June 21, 2014). [10] Sonia Roy, Iraq In Persian Gulf 2013: Indias Relations With the Region, by P.R. Kumaraswamy, pp 115-17. New Delhi: Sage Publication, 2014. [11] India lifts ban on travel to Iraq, The Siasai Daily, May 4, 2010. http://www.siasat.com/english/news/india-lifts-ban-travel-iraq-0 (accessed May 23, 2014). [12] Working in Iraq not worth the risks, says Indian worker in the country, IBNLive, June 16,  2014. http://m.ibnlive.com/news/world/working-in-iraq-not-worth-the-risks-says-indian-worker-in-the-country/479447-2.html (accessed August 2, 2014). [13] â€Å"India lifts ban on travel,† The Siasat Daily, May 4, 2010http://www.siasat.com/english/news/india-lifts-ban-travel-iraq-0 (accessed May 23, 2014). [14] Himanshi Dhawan, Ban on Indians travelling to Iraq lifted, January 9, 2010. http://timesofindia. indiatimes.com/india/Ban-on-Indians-travelling-to-Iraq-lifted/articlehow/6025044.cms(accessed  June 21, 2014) [15] â€Å"Indian faces the Iraq test,† The Hindu, June 21, 2014. http://www.hindu.com/opinion/editional/India-faces-the-Iraq-test/articles6134195 ece (accessed July 12, 2014). India: A Mixed Economy India: A Mixed Economy The present chapter is devoted to the introductory issues relating to the role of Direct tax laws in the development of International Business. Focus has also been laid on the need to present a hospitable environment for encouraging foreign investment and to protect the revenue base of the nation. The chapter has been classified on the following lines. 1.1 Introduction 1.2 Indian Tax Structure 1.3 Basic Principles Of International Taxation 1.4 International Business: Concepts, Scope And Structure 1.5 Need For International Business 1.6 Review Of Existing Studies 1.7 Statement Of The Problem 1.8 Objective Of The Study 1.9 Scope Of The Study 1.10 Limitations 1.11 Hypothesis 1.12 Research Methodology1.1 INTRODUCTION Rapid economic development happens to be one of the primary objectives of all developing economies and India is not an exception. This is possible mainly through the accumulation and proper use of capital. The developing economies lack adequate basic infrastructural facilities. In order to develop these, the government takes upon itself the responsibility for building up capital formation, through sound taxation policies. India is a mixed economy. Liberalization, privatization and globalization have further strengthened the role of tax policy in economic development. Both the public and the private sectors have to play an important role in ensuring satisfactory growth rate. For this, the government has to work out and provide adequate avenues for raising funds by private enterprises. This envisages the need to provide adequate incentives, rebates and reliefs in the form of tax deductions to stimulate the private sector. Here again a sound tax policy and a robust tax structure is inevitable. In order to accomplish the above objectives, the government enacted the Income Tax Act, 1961 repealing the act of 1922. The present Act has realized due weight age of taxation of International Business which has assumed much importance to the tax collector as well as to the tax payers. 1.2 INDIAN TAX STRUCTURE The Indian direct tax policy is structured in such a way as to ensure high progressivity both in terms of tax on income as well as on wealth. The act ensures that higher the level of income, higher shall be the tax incidence. By virtue of entry 82 of List I of the seventh schedule of the constitution of India, the Parliament is empowered to levy tax on income other than agricultural income. Therefore with due exercise of this power the Parliament has enacted the Income-Tax Act 1961. It is a comprehensive act embodied with 298 sections, divided in XXIII chapters, fourteen schedules, along with yearly Finance Acts coupled with Income Tax Rules, 1962. 1.3 PRINCIPLES OF INTERNATIONAL TAXATION There are two basic principle in International taxation 1) Residence Based Taxation- The principle of residence-based taxation asserts that individuals are taxable in the country or tax jurisdiction in which they establish their residence or domicile, regardless of the source of income. In the case of companies or firms, the place of incorporation or the place where control or management is exercised is deemed to be the place of residence. The principle of residence-based taxation of income envisages the taxation of global income. Accordingly, India follows residence based taxation in case of Residents. 2) Source Based Taxation- There are individuals/entities whose residence is in one country but their business is actually carried on in another country and their income is earned in the latter country. The principle of residence-based taxation would be inappropriate in such cases. So the country which provides the opportunity and facilities to generate income or profits should be given the right to tax such income. This forms the underlying basis of the principle of source-based taxation of income. India follows source based taxation in case of non-resident. 1.4 INTERNATIONAL BUSINESS; CONCEPT, SCOPE AND STRUCTURE International Business is a term used to collectively describe all commercial transactions (private and government, sales, investments, logistics and transportation) that take place between two or more regions, countries and nation beyond their political boundary. Private companies, usually undertake such transaction for profit while government undertakes them for profit and political reasons. It also refers to all those business activities that involve cross border transactions of goods, services, resources between two or more nations. International Business not only refers to multinational companies having deals with foreign entities and making headways into the foreign market. It also involves small and independent companies or entities engaging in business with international clients through the medium of internet. International Business comprises a large and growing portion of the worlds total business. Almost all large or small companies are affected by global events and competition because most of the companies sell output and/or secure supplies from foreign countries or compete against foreign products and services. A multinational company would always consider its: MISSION i.e. what the company will seek to do and become over the long term. OBJECTIVES i.e. specific performance targets to fulfil its mission. STRATEGY i.e. the means to fulfil its objectives. The following factors have given a boost to the growth of International Business. Rapid increase in and expansion of technology Liberalization of government policies relating cross-border movement of trade and resources Development of the institutions needed to support and facilitate international trade Increased global competition An International Business may take any of the following mode: Import and export (goods and services) Tourism and transportation Licensing and franchising Turnkey operations Management contracts Direct and portfolio investment And much more MERCHANDISE EXPORTS are tangible goods sent out of a country. MERCHANDISE IMPORTS are tangible goods brought in. Imports and exports are countrys key international economic transaction. SERVICES are earning other than those derived from goods. Earning received are service exports and earnings paid are service imports. INTERNATIONAL TOURISM and TRANSPORTATION are important sources of revenue for airlines, shipping companies, travel agencies, and hotel. Greece and Norway is earning a significant amount of revenue from transportation. Bahamian country is dependent more on earning from foreign tourism than earning from the export of merchandise. U.S. has in recent years earned more from foreign tourism than from its exports of agricultural goods. TURNKEY OPERATIONS means construction or any other operation, performed under contract of facilities that are transferred to the owner as and when they are ready to begin operating. Licensing means use of assets such as trade-marks, patents, copyrights or expertise under contracts. This generates earnings called royalties. FRANCHISING is a way of doing business in which one party (the franchisor) allows another party (the franchisee) the use of trademark that is an essential asset for the franchisees business. The franchisee is also assisted on a continuing basis in the operation of business by providing components, management services and technology. Foreign investment involves ownership of foreign property in exchange for financial return. A FOREIGN DIRECT INVESTMENT is one that gives the investor a controlling interest in a foreign company. A PORTFOLIO INVESTMENT is an investment that gives the investor a non-controlling interest in a company or ownership of a loan to another party. CONTRACT MANUFACTURING it refers to a type of International Business where a firm enters into a contract with a few local manufacturers in foreign countries to get certain components or goods produced as per its specification. It is also known as OUTSOURCING. It can take three major forms; Production of certain components such as automobile component to be used later for producing final products. Assembly of components into final product such as assembly of hard disc, mother board, floppy disc drive etc. Complete manufacture of the product such as garments. The major international companies such as NIKE, REEBOK, LEVIS, get their products or components produced in the developing countries under contract manufacturing. 1.5 NEED FOR INTERNATIONAL BUSINESS International Business helps both the countries to earn foreign exchange which can be used for meeting imports of capital goods, technology, petroleum products and fertilizers and consumer product and services at affordable price. International Business operates on a simple principle -produce what a country can produce more efficiently, and trade the surplus production so generated with other countries. If such an exchange pool of goods and services is distributed equitably amongst nations, it benefits all the trading nations. Producing solely for the purposes of domestic consumption restricts a countrys prospects for growth and employment. International Business helps developing countries to execute their plan to produce on a larger scale and thus create employment for people as well. International trade of goods and services has made it possible for the world community to consume goods and services produced in other countries. A number of corporate entities have improved prospects of their growth by plunging into overseas markets International Business can be more profitable than the domestic business. When the domestic prices are lower, business firms can earn more profits by selling their products in countries where prices are higher. Many firms set up production capacities for their products which are in excess of demand in the domestic market. By planning overseas expansion and procuring orders from foreign entities, they use their surplus production capacities and improve the profitability of their operation. Production on a larger scale leads to economies of scale, which in turn lowers production cost. 1.6 REVIEW OF EXISTING STUDIES No study seems to have been made in India to cover the various aspects of Taxation of International Business. This section presents a brief review of some of the important studies conducted on the subject of taxation. These studies would provide background material for the proposed work. Goenka (1983)1 emphasized the need for evolving an optimum direct tax planning process for our business entities, which will enable them to maximize their after-tax profits, so that these are available for establishing new industries and expanding the existing ones. Tax planning has emerged as an important tool for management decisions beginning with the settling up of an enterprise to the level of strategic, project and operational planning constituted at different stages of development of an enterprise and at different levels of policy formulation and operation. Tax planning would in no way lead to tax loss to the national exchequer; as the corporate sector progresses at a faster pace, Government can not only recoup the tax loss but improve upon the same. Agarwal (1987)2 has emphasized on tax incentives as an instrument of Fiscal policy to achieve the stated objectives of mobilizing saving and inducing investment. In the opinion of author, tax incentives offer a relatively straight forward means of promoting industrialization compared to other long term or complex measures that are more difficult to implement. However, tax incentive may not be used and may not yield the desired results. So tax incentives may be complemented with some of the other alternative measures to achieve the desired results. The study also revealed that the type, size and magnitude of tax incentives offered in different countries vary widely depending upon the needs and aspirations of their people. So incentive programme in India has undergone a number of changes from time to time and has a wide coverage. India is offering largest number of tax incentives as a part of its tax incentives package. Agarwal (1991)3 observed that significance of personal income tax can be judged in terms of its share in total tax revenue or national income. The contribution of direct taxes in general and of personal income tax in particular to the total tax receipts of Union Government of India has declined over time. India has depended more on indirect taxes for additional resource mobilization. Frequent upward revision of the exemption limit under the personal income tax tends to restrict growth of the tax base. The study covers the single major category of personal income tax payers individual. These account for more than 90% of the total number of personal income tax payers and their taxable income. The observed elasticity, progressivity and re-distribution impact of a tax is the net effect of interaction between tax parameters (such as tax schedule) and non tax parameters (such as income inequality). The study has concentrated on observed empirical functions and not on behaviouristic relations. So the discussion of tax evasion and tax compliance is beyond the scope of the study. Jain (1991)4, revealed that the private corporate sector has been looked upon as an important source of saving in India. The Government has succeeded in influencing the corporate decision processes at different levels and encourages them to save more. In Indian tax structure, there is a heavy tax on companys profits which reduces savings since it is assumed to be borne by the companies themselves; so the question of mechanics of corporate saving behaviour was probed into and she identified the possible channels through which taxes could influence corporate saving decisions. She insisted on revamping the tax structure. A reduction in tax rate would have a favourable impact on retention, resulting in utilization of more internal finance and ploughing back of profits. Tax reductions have to be combined with a corresponding review and reduction of tax incentives and fiscal incentives provided to the corporate sector. KADEL (2000)5 stated that Nepal, a small under developed country of the world economy, started using tax incentives to encourage private investments. The result was the introduction of tax holiday system and providing many other tax related facilities by Industrial Enterprise Act in 1962 and motive was to attract private investment. Since then, series of changes in tax rules were noticed. One of the objectives of all these changes was to create investor friendly environment and in turn increase investment. The author revealed that inflation is the main source of distortion for the corporate tax system in Nepal. Inflation rate and effective tax burden in Nepal are negatively related. The main determinant of fixed asset investment in Nepal is the availability of market or customer. The tax factor too as a determinant of fixed asset investment is playing only a small role in this regard. Across the four techniques of providing tax incentives i.e., tax holiday, accelerated depreciation, investment allowance and tax rate reduction, investment allowance is the best method to reduce the effective tax burden. Full tax holiday system is not preferable for both the reduction of tax burden and getting equity in the tax system. The proposed study will attempt to bridge the gap by focusing on international business. 1.7 STATEMENT OF THE PROBLEM India, the worlds largest democracy, has emerged as a strong player on the international arena. Indias role in international affairs is increasing at a higher pace. The thrust for major changes initiated by the Indian Government is to sweep away much burdensome regulation and create a business friendly environment for domestic and international business. Development took place through many reforms e.g. macro-economics reforms, tax reforms, finance reforms and freeing of capital markets, reforms in the regulation of business firms, revitalization of the Indian private sector, removal of exchange control and convertibility, trade reforms and foreign direct investment, reduction in licensing and quota raj as well as inspectors domain. Tax reforms, initiated in 1991, have sought to rationalize the Indian tax structure and increase tax compliance with the following steps: Reducing the rates of individual and corporate income taxes, excises, and customs and making it more progressive. Simplication of laws and procedures and introduction of Advance Ruling Introducing tax incentives in the form of exemptions and concessions. Easing out the rules relating to filing of returns (E-filing), TDS Laws relating to IB have also been simplified. Despite the above steps initiated by the government, the problem of ambiguity is continuing viz. (1) Business entities are not sure of their future tax liability in terms of rate of tax (to be applied in years to come, changing by virtue of Finance Act) (2) Retrospective amendment in the law has its own impact on foreign business entities.(Vodafone International Holding BV v Union of India) Vodafone was embroiled in a $2.5 billion tax dispute with the Indian Income Tax Department over its purchase of Hutchison Essar Telecom services in April 2007. It was being alleged by the Indian Tax authorities that the transaction involved purchase of assets of an Indian Company, and therefore the transaction or part thereof was liable to be taxed in India. Vodafone Group Plc. entered India in 2007 through a subsidiary based in the Netherlands, which acquired Hutchison Telecommunications International Ltds (HTIL) stake in Hutchison Essar Ltd (HEL)-the joint venture that held and operated telecom licences in India. This Cayman Islands transaction, along with several related agreements, gave Vodafone control over 67% of HEL and extinguished Hong Kong-based Hutchisons rights of control in India, a deal that cost the worlds largest telco $11.2 billion at the time. The crux of the dispute had been whether or not the Indian Income Tax Department has jurisdiction over the transaction. Vodafone had maintained from the outset that it is not liable to pay tax in India; and even if tax were somehow payable, then it should be Hutchison to bear the tax liability. In January 2012, the Indian Supreme Court passed the judgement in favor of Vodafone, saying that the Indian Income tax department had no jurisdiction to levy tax on overseas transaction between companies incorporated outside India. However, Indian government thinks otherwise. It believes that if an Indian company, Hutchison India Ltd., conducts a financial transaction, government should get its tax out of it. Therefore, in 2012, India changed its Income Tax Act retrospectively and made sure that any company, in similar circumstances, is not able to avoid tax by operating out of tax-havens like Cayman Islands or Lichtenstein. In May 2012, Indian authorities confirmed that they were going to charge Vodafone about Rs. 20000 crore (US $4.5 billion) in tax and fines. The second phase of the dispute is about to start. 3.) Lots of disputes and litigation are pending before the various court of law of the country which are deciding factors for tax liability of business entities.( Idea Cellular-ATT, GE-Genpact, Mitsui-Vedanta, Sabmiller-Fosters and the Sanofi Aventis-Shantha Biotech have tax cases pending in various high courts in the country) 4.) Uncertainty regarding the impact of direct tax laws and allied costs arising after the completion of total project particularly where in the international transactions, the gestation period of a project is too long ranging from 3 years or more. 5.) The effect of change of government policy due to tax avoidance treaty with other countries resulting in the total darkness regarding tax incidence on their profit after the completion of project. (India is negotiating the tax treaty with Mauritius to prevent evasion of tax. India wants to retain the right to tax capital gain arising to non-resident. India has already started raising tax demands against the companies and many of these cases are being disputed in various courts.) BRIEFLY, DOUBLE TAXATION, UNRESOLVED TAX DISPUTES, UNCERTAINTY IN THE APPLICATION OF INTERNATIONAL TAX RULES, HEAVY COMPLIANCE BURDENS, ALL CAN ACT AS A BARRIER TO THE EXPANSION OF CROSS-BORDER TRADE AND INVESTMENT, THEREBY HAMPERING INDIAS GROWTH RATE. 1.8 OBJECTIVES OF THE STUDY With a view to extract the gains of globalization and to develop international business in mutual interest, the present study is being undertaken with the following objectives: 1) to examine the role of direct tax laws in the development of International Business. 2) To appraise the Tax Professionals, Tax Executives and Entrepreneurs with the provisions of tax laws, connected with International Business/International Transactions and enabling them to take advantage of all tax benefits concessions (set-off carry forward),rebates (section 89) and reliefs(section 90 91), allowances(section 35), deductions ( section 80) and exemptions (section 10), available in our tax laws with due compliance of the requisites. 3) To suggest and propose measures to our policy makers that by making lawful amendments in the act, how our International Business can be strengthened. Broadly speaking, the study would address the following issues: What are the measures through which our tax professionals can manage their global tax risk and meet cross border obligation? How our business entities can complete their international transactions peacefully without facing any undue litigation or political harassment and thus maintaining effective relationship with tax authorities. What are the loopholes in the act which may be twisted by an assessee for their own benefit. It is required to be plugged or explained properly by the government by making amendments in the Act. The study also intends to make a comparative study of the tax rates of India with a few selected countries to encourage Indian enterprise to deal with countries having comparatively lower rate of tax . 1.10 LIMITATIONS Direct tax laws is a wide term which embraces in itself a variety of tax laws but the present study is restricted to Income Tax Act 1961. Income tax act 1961 is subject to change every year. This study is based purely on aspects of Income Tax Act 1961, for the assessment year 2012-13. 3) The nature of topic in itself is a big limitation. Till date, lacs and lacs of transactions have taken place in International Business and thousands of cases are pending in various Tribunals, High Courts and Supreme Court, waiting for the judgment. Whenever the final judgment will be pronounced, it will become a law and guiding factor for future policy makers and help for tax planning. 4) Other indirect tax laws like Customs Act, FEMA etc. are equally important in international business but we are restricting our study to the Income Tax Act only and leaving the scope for other research scholars willing in the same framework of study. 5) Further, the study has been conducted mainly from the point of view of the tax payer and not from that of the tax assessor or tax collectors, though it may be indirectly helpful to them in formulating appropriate policies and provides a basis for granting fiscal incentives based on national priorities. 1.11 HYPOTHESIS 1) The policy makers do not foresee at the time of framing the law that new techniques of tax evasion and avoidance may arise. The business houses with their expert legal brains, who are engaged mainly to seek loopholes in the law, take the maximum tax advantage due to the Government policy. They keep themselves within the framework of law but do not fulfil the intentions of the law, thereby tax avoidance arises. 2) The tax executives and business houses usually do not calculate the in depth risk of such transactions which arises due to higher gestation period of project. 3) Assessee do not forsee any change in the act with retrospective effect. 4) The assessee prefers a low rate of tax. 1.12 RESEARCH METHODOLOGY The proposed study is descriptive and analytical in nature where in researcher uses facts or information already available and analyse these to make a critical evaluation of the material. Here researcher has no control over the variables. The researcher can only report what has happened or what is happening along with possible suggestions. So the study would be based on the various books, journals, Finance Acts, Explanatory Memorandum on the Budget of the Central Government, Reports of the various committees/commissions, Indian Economic Survey, Income Tax Act 1961, Income Tax Rules 1962, various announcements, circulars and notifications of Central Board of Direct Taxes, Budget speeches of Finance Ministers, Reports of Comptroller and Auditor General of India on Direct Taxes, Economic and Political Weekly, newspapers (Economic Times, Financial Express, Business Lines) etc. Moreover, websites of Income Tax Department, Ministry of Finance, Ministry of Statistics and Comptroller and Auditor General of India have also been used for collection and analysis of data. The methodology may further be modified with the want of the circumstances. CONCLUSION This chapter laid the foundation for the research. It introduced the research problem and research question and hypothesis. Focus is also laid on the review of existing studies, limitation of the study and methodology adopted. Future outline In the upcoming chapters, an attempt has been made to discuss various Direct tax instruments which directly help in the development of International Business. These instruments have been specifically provided by our policy makers in our tax laws, keeping in view the national priority for development, growth and employment. At the same time, the need to augment revenue and resources have been duly kept in consideration, being an equal factor for development of the country. Such instruments as have been discussed in our future chapters have contributed its growth values in the development of International Business. These provisions and their impact with broad outlines and suggestions have been discussed in detail.