Wednesday, July 31, 2019

Rhetorical Devices in Night Walker by Brent Staples

Brent Staples uses vivid language and rhetorical devices to express and convey the elements of fear, anger, and violence. We all make many decisions based on past experiences. That’s how we learn to avoid touching a hot stove burner for example. It’s also about how we learn to do things that bring us pleasure. So we all develop discriminating behavior, but when that discrimination is based purely on the color on that person’s skin, or his ethnicity, without knowing anything else about that person, it becomes racism.Being a malicious looking black man, walking the streets at night may give someone the idea that you’re a rapist, killer, robber, or even a stalker. Nearly everyone has experienced these same emotions before and each has reacted similarly with varying degrees. Immediately in the first paragraph, Staples depicts a woman walking and the fear she experiences dude to stereotyping. In the story he relies on imagery and common experiences to emphasize this emotion. â€Å"She cast back a worried glace. †(paragraph. 1) That imagery perfectly conveys the emotion of fear.When you’re walking alone at night and someone â€Å"sketchy† follows you, it’s easy to draw on your past experiences and conclude you should be worried. Staples then uses sarcasm to display his disapproval of the woman’s false impression. â€Å"She picked up her pace and was soon running in earnest. Within seconds she disappeared into the street. †(paragraph. 1) Due to his ethnicity, the woman feared that she was going to be a victim of violence. His choices of words convey a negative connotation and reinforce the fear factorLiving in a small town where gang warfare, street knifings, and murders are common, these circumstances can inflict trauma and ingrain hostile emotions. â€Å"I grew up one of the good boys, had perhaps a half-dozen first fights. In retrospect, my shyness of combat has a clear source. †(paragraph . 6) Staples emphasizes that the violence experiences he witnessed as a kid were the root causes for the acute effects imprinted on his psyche. â€Å"As a boy I saw countless tough guys locked away; I have buried several, too.They were babies, really – a teenage cousin, a brother of 22, a childhood friend in his mid-20s all gone down in episodes of bravado played out in the streets. †(paragraph. 6) Staples uses personal stories of conflict and pathos to illustrate violence and the emotional/physical price it has on people and their attitudes. Being subject to racism and discrimination is demeaning and debilitating. In fact they can lead you to anger. â€Å"Relatively speaking, however, I never fared as badly as another black male journalist. †(paragraph. ) Stemming from racism is common when someone is mistreated or falsely accused of something because of their race. â€Å"Mistaking the reporter for the killer, police officers hauled him from his car at gunpoin t and but for his press credentials would probably have tried to book him. Such episodes are not uncommon. Black men trade tales like this all the time. †(paragraph. 8) Staples portrays anger using euphemism and implies that the anger sterns from stereotyping of African Americans. These real life experiences and the vivid imagery give the reader an acute awareness into the harmful effects of racism..Fear, violence, and anger brought on by racism all provide the foundation of the story â€Å"Night Walker† by Brent Staples. The author uses personal life experiences and vivid imagery to ingress upon the reader the impact of discrimination. Not only does he use rhetorical devices, he uses concrete details to create a stronger more profound effect on the reader. Being subjected to racism is demeaning and debilitating and results in a toxic environment for the person being subjected to these acts of ignorant discrimination.

Tuesday, July 30, 2019

Bw/Ip International, Inc Case

Valuation of Corporate Finance BUFN 750 BW/IP International, Inc 1? BW/IP is a good candidate for the leverage buyout. * Steady cash flow (around 30 million per year). * Strong management team. * Positive NPV (about 61. 5 million) The NPV of BW/IP is 61. 5million(301-239. 5). Thus, we are quite optimistic about this BW/IP’s project. Calculating the NPV. Method: APV: VL=VU+PV (ITS). We can get the interest paid schedule from the BW/IP’s projected operating performance, which means there is a pre-determined interest paid to debt holders.Assumption: Tax rate: 38%. From 1991 to 1993, the tax rate remains to be constant, which is 38%. And we assume that the tax rate will continue to be 38%. Exhibit 1 shows the process of calculating tax rate: Growth rate:We assume the project will last for infinity, and grow in perpetuity after year 1992. And we use the average annually growth rate from 1990 to 1993 as our perpetuity growth rate, which is 2. 3%. Change in NWC:We subtract cas h from NWC provided in the case and we get the adjusted change in NWC.The calculation is presented in Exhibit 2. Discount rate:Typically, the investment horizon of a common leverage buyout range from 5 to 10 years, so we use the ten years treasury yields, ending at 1987 as the risk free rate, which is 8. 79%. For the market return, we use the S&P 500 index in 1980s, which is 12. 79%. Thus, we can easily get the risk premium. Exhibit 3 shows the process of calculating discount rate. Tax shields:Giving the interest paid schedule, we can figure out the tax shield each year from 1988 to 1993 at the tax rate of 38%.Discount rate: with a pre-determined debt and interest paid, we should use the cost of debt to get the present value of interest tax shield, because the risk of tax shield is moving together with the risk of the loan (debt), instead of the total assets. We assume the corporate borrowing rate is the same with BBB long-term bond, which is the cost of debt, 10. 63%. Thus the pres ent value of tax shield from 1988 to 1993 is 31. 91. We assume perpetual debt from the year 1994, and the same growth rate, which is 2. 3%. Exhibit 4 shows the processing of calculating tax shields.The FCF is presented in Exhibit 5. Sensitivity Analysis for BW/IP is presented in Exhibit 6 2? We favor the proposed acquisition of UCP. The primary sources of value in the transaction include: * Low capital or cash requirement UCP is a small firm, which would require additional borrowing by BW/IP of only 13 million. * Synergy and efficient gains. UCP’s product line complemented BW/IP’s extremely well because UCP’s most attractive feature was its installed base in the petroleum industry and together they would have the largest installed base in the petroleum segment. Improved management Takeover can improve management because interest and principal payments can force management to improve performance and operating efficiency. The proposed price is reasonable, because it is higher than the levered value of the project, which is 48. 17. Method: APV: VL=VU+PV (ITS). Assumption: Tax rate: Tax rate=38%, which is the same as the tax rate for BWIP. Growth rate: We use the average annually growth rate from 1991 to 1993 as ourgrowth rate,which is 6%. Discount rate: We use the ten years treasury yields, ending at 1988 as the risk free rate, which is 9. 4%. Exhibit 7 shows the calculation of Vu Exhibit 8 shows the calculation of PV(ITS) Sensitivity Analysis for UCP/IP is presented in Exhibit 6 3. How do the various features of the BW/IP buyout affect the company’sdecisions about long-horizon opportunities such as the UCP acquisition? What are the advantages and disadvantages of the 1987 buyout, viewed as afinancial program? After the buyout, BW/IP became a privately owned company which was less dependent from Borg-Warner Corporation than before in decision making.For the opportunities that the managers favored, such as the UCP acquisition, the compa ny had more chance to carry on the deal. However, for the case in which larger amount of financing is required, the company may not be competitive enough without Borg-Warner’s financial support. The buyout could generateda better and a more efficient management, by changing the corporate structure (including modifying and replacing executive and management staff, unnecessary company sectors, and excessive expenditures), BW/IP can revitalize itself and earn substantial returns.However, since the 1987 buyout is highly leveraged, the new company has a high debt-to-equity ratio, which means the company needs to achieve required return to pay the cost of debt or faced the chance of bankruptcy. Besides, the leveraged buyout is also considered to be a risky project, which may be easily affected by economics environment. The chance of success tends to be larger under steadily growing economy, while smaller in recession periods. 4. As one of BW/IP’s bankers, would you approve t he company’s request for a waiver of covenants and financing of the UCP acquisition?Yes. A banker will not approve to finance a project unless he has confidence in the profitability of the project and in that he can get his money back. The projected NPV of the UPC deal is 48. 17 million dollars, which is far bigger than the offer 18. 5 million dollars. To analyze this qualitatively, the expected success of the UCP acquisition comes from several aspects. Undeniably, the economic and industrial forecast is against financing a risky project . However, the deal will generate positive synergies since UCP’s product line complemented BW/IP’s extremely well.BW/IP will raise its competence in both original equipment and aftermarket sector domestically as well as internationally after acquiring UPC. Besides, as mentioned in the case, the good credibility of Mr. Valli and his team and that C&D’s principals were experienced and respected in the financial community wi ll affect bankers’ attitude. Exhibit 1: Tax rate | 1987| 1988| 1989| 1990| 1991| 1992| 1993| EBT| -9. 56| -0. 001| 8. 91| 12. 95| 17. 31| 19. 49| 23. 57| Income tax| 2. 8| 0| 0| 3. 61| 6. 58| 7. 41| 8. 96| Tax rate| -29%| 0%| 0%| 28%| 38%| 38%| 38%| Exhibit 2: Change in NWC AR| 58. 68| 53. 1| 51. 69| 55. 08| 59. 11| 63. 6| 67. 91| 72. 54| INV| 58. 5| 58. 39| 60. 72| 64. 66| 69. 57| 75. 46| 80. 29| 85. 53| Other current asset| 3. 91| 3. 49| 4. 42| 4. 7| 4. 99| 5. 31| 5. 64| 5. 99| AP| 15. 78| 18. 12| 19. 73| 20. 94| 22. 32| 23. 78| 25. 19| 26. 69| Other current liabilities| 14. 92| 17. 29| 15. 19| 16. 12| 17. 1| 18. 23| 19. 36| 20. 56| NWC| 90. 39| 79. 57| 81. 91| 87. 38| 94. 25| 102. 32| 109. 29| 116. 81| Change in NWC| | -10. 82| 2. 34| 5. 47| 6. 87| 8. 07| 6. 97| 7. 52| Exhibit 3: Cost of capital Cost of capital| 17. 5%| CAPM| Rf| 8. 79%| Exhibit 7 | ?a| 1| Hint| Market return| 12. 79%| S&P 500 index in 1980s| Risk premium| 4. 00%| |Exhibit 4: Interest tax shield | 1988| 19 89| 1990| 1991| 1992| 1993| Total interest paid| 0. 63| 1. 75| 1. 66| 1. 51| 1. 4| 1. 22| ITS: tax [email  protected]%| 0. 24| 0. 67| 0. 63| 0. 57| 0. 53| 0. 46| Cost of debt 10. 63%| | PV (ITS) 1988-1993| 31. 91| PV (Terminal value)| 37. 1| Total PV (ITS)| 69. 00| Exhibit 5: Free cash flow | 1986| 1987| 1988| 1989| 1990| 1991| 1992| 1993| FCF| | 39. 37| 26. 8| 24. 62| 24. 11| 24. 57| 24. 72| 25. 8| Growth rate| 2. 3%| Terminal Value| 270| VU| 232. 89| PV (ITS)| 69| VL| 301. 89| Exhibit 6: Sensitivity analysis for BW/IP * Buyout| | * NPV| * % change of NPV| * Growth rate| * 0. 00%| * 32. | * -47. 91%| | * 2. 30%| * 62. 39| * 0. 00%| | * 4. 60%| * 109. 5| * 75. 51%| * Discount rate| * 10. 79%| * 81. 5| * 32. 52%| | * 12. 79%| * 61. 5| * 0. 00%| | * 14. 79%| * 44. 5| * -27. 64%| * Cost of debt| * 9. 63%| * 64. 5| * 4. 88%| | * 10. 63%| * 61. 5| * 0. 00%| | * 11. 63%| * 59. 5| * -3. 25%| Exhibit 7:The calculation of Vu | 1988| 1989| 1990| 1991| 1992| 1993| EBIT| -1. 15| 2. 59| 3. 29| 3. 96| 4. 34| 4. 74| Income tax @| -0. 44| 0. 98| 1. 25| 1. 50| 1. 65| 1. 80| NI| -0. 71| 1. 61| 2. 04| 2. 46| 2. 69| 2. 94| FCF| | | | | | | Depreciation| 0. 48| 0. 6| 0. 99| 0. 90| 0. 84| 0. 84| Change in NWC| | | | | | | Change in AR| 1. 13| -0. 15| -0. 22| -0. 20| -0. 13| -0. 14| Change in inventory| -0. 36| 0. 68| -0. 21| -0. 18| -0. 12| -0. 13| Change in other asset| 1. 73| 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| Change in current liability| 0. 27| 0. 18| -0. 01| -0. 35| -0. 04| -0. 04| Change in NWC| 2. 23| 0. 35| -0. 42| -0. 03| -0. 21| -0. 23| Capital expenditure| 0. 18| 1. 20| 0. 40| 0. 40| 0. 40| 0. 40| FCF| -2. 64| 1. 02| 3. 05| 2. 99| 3. 34| 3. 61| Growth rate| | | | -2%| 12%| 8%| Average growth rate| 6%| | | | | | Terminal value| | | | | 53. 15| | FCF| -2. 64| 1. 02| 3. 05| 2. 99| 56. 9| | VU| 40. 28| | | | | | Exhibit 8:The calculation of PV(ITS) | 1988| 1989| 1990| 1991| 1992| 1993| Interest | 0. 63| 1. 75| 1. 66| 1. 51| 1. 40| 1. 22| ITS: tax [email  protected]%| 0. 2 4| 0. 67| 0. 63| 0. 57| 0. 53| 0. 46| Terminal value| 2. 18| | | | 10. 01| | PV (ITS)| 7. 97| | | | | | Exhibit 9: Sensitivity analysis for UCP/IP UCP| | NPV| % Change of NPV| Growth rate:| 0. 00%| 14. 35| -51. 76%| | 6. 00%| 29. 75| 0. 00%| | 12. 00%| 278. 5| 836. 13%| Discount rate:| 10. 79%| 46. 5| 57. 63%| | 12. 79%| 29. 5| 0. 00%| | 14. 79%| 20. 21| -31. 49%| cost of debt:| 9. 63%| 30. 5| 3. 39%| | 10. 63%| 29. 5| 0. 00%| | 11. 63%| 27. 5| -6. 78%|

Monday, July 29, 2019

ABC Ltd. companys valuation report Research Paper

ABC Ltd. companys valuation report - Research Paper Example Such industries include; business management, food, healthcare, as well as the entertainment industry. The shares of ABC Ltd. are held privately by various shareholders. The company operates worldwide and is also a major provider of digital telephony and data services. Even though it is a new player in the communications industry, the company is recording good progress in the communications industry. It enjoys a market presence in many countries globally. ABC extends capital markets, strategic direction as well as general management oversight to all its subsidiaries (Antill & Lee 2008). ABC Ltd. has a long term strategy of helping all its subsidiaries to change the of communications industry worldwide. As it keeps increasing its capacity and gaining more market share, it values creating mass and market reach (Antill & Lee 2008). It is also being considered a substitute provider of telecommunications that dominate the world today. ABC Ltd. is committed to enabling the development of a technical communications infrastructure which will be considered and appreciated globally as world-class. The company’s mission is precise and concise, â€Å"Enabling the future is our priority.† The valuation is based on a six years of critical analysis on the company’s performance. It focuses on ascertaining the company’s net sales, net revenue, gross profits, total operating expenses, total costs and net income annually (Antill & Lee 2008). The valuation is conducted from 2009 to 2014 financial years.

Sunday, July 28, 2019

Eurasian Energy Politics and Security Research Paper

Eurasian Energy Politics and Security - Research Paper Example The existing projects and pipelines between Russia and the EU, including the issues in these projects shall be discussed. Alternatives to Russia, especially South Caucasus and Central Asia will also be considered. The proposed pipelines, Nabucco, Transcaspian pipeline, and BP’s new project for natural gas shall be included in this discussion. Finally, China’s entrance to Eurasian energy politics shall also be considered under this discussion. This paper is being discussed in order to conceptualize a clear understanding of energy politics, including its significant points of interest which now impact on the current relations between Eurasian nations. States in the Caspian and Central Asian region have proven oil reserves numbering about 38 billion barrels and this does not include possibly undiscovered barrels of crude oil in the region (Cohen and DeCarlo-Souza, p. 5). Kazakhstan is considered to be the largest oil producer in the region with onshore fields in the northern Caspian Sea and other regions. Turkmenistan is the largest natural gas producer in the Caspian region and is serving the energy needs of the region well. Since the Caspian oil reserves were discovered, most energy exports from the Caspian and Central Asia came from the Caspian and Central Asia came from the Russian Empire, supplying consumers in Europe and Soviet Union (Cohen and DeCarlo-Souza, p. 5). Significant exports from the Caspian started with the establishment of the 1997 100,000 Baku-Novorossiysk pipelines transporting oil to Georgia’s Black Sea Coast (Cohen and DeCarlo-Souza, p. 5). In 2001, Kazakhstan started pumping oil from its Tengiz oil fi eld into Novorossiysk via the Caspian Pipeline Consortium or the CPC. The CPC is shared by various oil companies from different countries. Russia lost its control of the Caspian oil exports in 2005 when the Baku-Tbilisi-Ceyhan (BTC) pipeline was opened (Cohen and DeCarlo-Souza, p. 5).  

The Impact of Technology on Experimentation and Popularity Essay

The Impact of Technology on Experimentation and Popularity - Essay Example As the study stresses music or visual art, there is an evolution which can be seen. This begins with the concept of the handicraft, such as seen in the oil paintings, sculptures or other types of natural art pieces. This is also seen in the acoustical sounds of music that are often noted with performances. Each of these has an aesthetic value that is used within the art and which was important in the values of society and culture in past times. Today, the integration of technology has changed the expression as well as the aesthetic value. The evolution is one which now integrates different techniques, sounds and ideas, specifically because of the ability to add in technology and to relate to the ways in which it can express the main ideologies that are a part of both the artists’ viewpoint and the concept which is valued through the spectator or listener. According to the paper findings the concept of technology as a part of the evolution of art is one which relates to the ideology of Collingwood, specifically with the aesthetics theory. According to this specific theory, the artist evolves different ideals because of the relationship to aesthetics. When an artist sees specific ideals within society, such as images, there is a direct relation to the concept of what is considered as beautiful and what should be represented in different forms of art. The concept of music has moved from the idea of aesthetics that are based on acoustics, such as through classical forms of music. However, in the early 1900s, electronics began to be a part of the experimentation with musical instruments as well as with various composers. By the 1950s, recording studios, electronic guitars and other electronic instruments were at the forefront of music. Rock and roll, country and other forms of contemporary sounds began to arise with the ideology of popular music. As these continued to form, there was also a different sound which was heard, mixtures of instruments that differed from the acoustical sounds and a growing popularity of both recordings and live performances with various musicians. The impact which technology had not only led to the making of music with technology, but also was associated with mass consumption of the music because of the new and popular sounds which were available to everyone both inside and outside of a performance (Theberge, 1997: 9). As popular music has continued to arise within culture and society, it has also led into a different way of associating with expression and the way in which music is heard. Combining art and technology

Saturday, July 27, 2019

The Utilization of Wellness Programs Essay Example | Topics and Well Written Essays - 1250 words

The Utilization of Wellness Programs - Essay Example The other issue relates to how HR leaders find themselves performing dual roles in the HR systems and as members of the top management team (TMT). Utilization of Wellness Programs The term Human Resources has different meanings which depend with the context of usage. In economics, it means the human labor or capital at a firm’s disposal. However, in business it refers to individuals who make up the workforce of an organization. In most organizations, a human resources department headed by the HR manager is created so as to manage the organization’s workforce and to harness its efforts. The department has various responsibilities which ensure that the workforce is geared towards the achievement of the organizational strategies. Some of the HR roles involve utilization of wellness programs. Wellness in this regard encompasses more than just absence of ailments. An employee’s lifestyle should resonate with their mental and body health as well as their spirituality. These aspects hugely determine an employee’s wellbeing thereby crucial towards productivity (McCalla, Kumar and Lybeck, 2009). Therefore, it is essential for HR departments to encompass wellness programs in order to ensure a healthy and productive workforce. HR managers and support staff have the best opportunity of understanding individual employees better through the wellness programs. ... A poor or disorganized lifestyle indicates a disorganized mind while the opposite is true. It is also important to note that wellness programs also include financial wellness. There is considerable comfort enjoyed by individuals when they dwell in financial health. An organization should therefore strife towards attaining wellness for the employees as a motivator. When employees are motivated in a positive manner, research has shown that they significantly increase their productivity (Ingham and Norris, 2007). Some of the popular wellness programs encompass health risk assessment, smoking and drinking and free or subsidized membership to fitness centers among others. Every organization ensures that there are clearly laid out policies or guidelines followed during operations to attain set goals. This means that everything that goes on in a firm must be in line with the set strategies. The various departments in the organization must also make sure that as they undertaking their respon sibilities they comply with the organization’s key policy. As a result, operations in the organization are harmonized through teamwork and chain of command within the HR functions (McCalla, Kumar and Lybeck, 2009). It is not possible to have a workforce that is willing to work together if most of the workers lead unhealthy and poor lifestyles. Some will drag the others in a team as a result of illnesses or even mental stress. Employees should be exposed to education coupled with activities inclined towards healthy living in order to improve the general welfare of the employees. Employee wellness results in reduced cost of insurance due to many lifestyle related conditions and diseases for organizations. Absenteeism is another big issue plaguing

Friday, July 26, 2019

What Role Should the Government play in economic life Essay

What Role Should the Government play in economic life - Essay Example ent centuries, such as Karl Marx, have questioned the right of private property, and have called for an active part in controlling the generation and distribution of wealth. The marketplace and the government meet head-on in the division of authority in the creation and distribution of goods, services, and wealth. All economists, except the most conservative capitalists, believe that the government has some role in constructing and guiding the economy. The role of the government in economics is to assure that the economy of the country is able to express its culture and societal will. Taxation is one of the primary policy functions that a government can use to stimulate or discourage economic activity. Indeed, governments require taxation to provide the necessary funding for needed projects. Ideally, it is hoped that taxation would be fair and all citizens would bear an equal tax burden based on their abilities and needs. However, capitalism has been able to develop concentrated wealth and this unbridled economic freedom has the possibility to create the perception of a shortage of resources. The sixteenth and seventeenth centuries were characterized by food riots as production increased the supply, markets agitated a sense of shortage, and the threat of unfair taxes interjected a sense fear into the system. The governments role in economics is to assure the fair implementation of tax laws and eradicate the fear of taxes. According to Rothschild, "Commerce will flourish only in a state with a regular administration of justice" (14). The governments role in taxati on is to sustain a high degree of confidence in the application of the existing tax laws. The governments role in economics, in regards to taxes, is the generation of confidence in justice and not directing society through tax encouragements. Governments often assume the role of directing a societys culture through a series of punitive taxes or rewarding credits. Taxes are often levied against a product,

Thursday, July 25, 2019

Using Economic Theories to Analysis Apple Inc Essay

Using Economic Theories to Analysis Apple Inc - Essay Example The behavioural process of consumers, suppliers and other business stakeholders of a firm can be thoroughly assessed with the help of appropriate economic theories (Heracleous, 2013). This report aims to interpret commercial success and failure of the famous multinational company of Apple Inc. For making the analysis, the researcher will use theories of economics such as, that of demand and supply, consumer behaviour, absolute advantage, rational choice and market structure (Hutt and Speh, 2013). It is highly rational to conduct this type of a research because the researcher will finally provide specific recommendations based on the analysis, that will help the company rectify few of the business problems. Apple Inc. is a publicly traded company founded in 1976, situated in California. The company engages in providing computer hardware and software products. Popular products of the company comprise iMac, iPhone, iPad, iOperating system and iTunes. At present, the company headquarters is located at Cupertino, California in the United States. The company conducts operations in almost all world economies. The organization was founded by three proficient business leaders, namely Steve Jobs, Ronald Wayne and Steve Woznaik (Apple Inc., 2012). It was estimated that in 2010, the organization owned over 425 retail stores across different marketplaces. The company provides services through both online and offline selling means. In 2012, the net income of Apple Inc. was estimated as US $ 41.733 billion, but in 2013, it was astonishing to note that income of the company had declined to US $ 37.037 billion (Hutt and Speh, 2013). However, the organization experiences huge scale and scope of trade a nd recruits over 80000 skilled workforce around the world. Though the net income or profit is falling, yet the company appears to experience increasing revenue. The revenue of Apple Inc. in 2012 was US$ 156.508 billion, which had increased to US $ 179.91 billion in 2013 (Apple

Wednesday, July 24, 2019

Reflection Essay Example | Topics and Well Written Essays - 1750 words

Reflection - Essay Example It is a cause of worry since organizations must have continuity in good leadership to be able to maintain its productivity. An organization is safer when it adopts risk prevention measures, and equips current and future leaders with skills necessary to cope with any organizational changes. There are both formal and informal leaders. They all influence an organization towards achieving its goals effectively. Organizational success goes beyond an individual leaders will to achieve and the organizations chain of command. Most importantly, it is how all leaders relate together towards achievement of set goals. This is termed as collective leadership as William (2011) observes. In addition, James and Barry (2001) suggest that several things should be considered. They include: the number of leaders needed currently and expected in the future by an organization. This enables an organization base its leadership strategies on the expected turnover of employees in the organization. Leadership culture entails how leadership is practiced for example employee relations, discharge of duties and working together for a common purpose. The culture ensures that all factors affecting growth and performance of the enterprise are pooled together towards the same set targets. Demand and supply forecasting is crucial in ensuring the number of leaders employed is specific to the present and future expected needs Another factor to consider is the quality of leaders desired. Every organization must aim at employing high quality leaders for a competitive organization. Phillip (2010) sees a leader as a person who owns and takes responsibility for every action an organization takes and feels any loss incurred as his own. For organizational success, there must be leaders who are goal oriented and put all their effort and hard work to ensuring achievement of goals and

Tuesday, July 23, 2019

Schweitzer and his Reverence for Life Philosophy Research Paper

Schweitzer and his Reverence for Life Philosophy - Research Paper Example Albert Schweitzer’s ‘Reverence for Life’ philosophy not only applies to human beings, but states the importance of applying love, compassion, and caring to plants and animals as well. This philosophy can be seen as related to early modern attempts to integrate the teachings of Eastern religions into the Western worldview. In the history of many ethical philosophies around the world, regarding all living things as being sacred and equal to human life is a viewpoint that has been excluded as a social foundation for morality and ethics. Schweitzer accepted the truth to be that all life is sacred and holy, and from this believed we can only inflict death on another living being out of necessity. For most people in the world, love, compassion, and kindness extends to human beings only as a basis for morality, and animals or plants are viewed as subservient life forms whose views are not important to consult in developing society or the progress of evolution. For Albert Schweitzer, the ‘Reverence for Life’ philosophy was seen as a means to reform or change this moral failure in the West based upon the view that all of life is holy and sacred. Schweitzer’s philosophy drew heavily on the principles of Eastern religions, particularly Buddhism, Jainism, and Hinduism.... er, Schweitzer tried to live his views at the highest level and has become a symbol of humanitarianism and altruism in the service of an expanded view of life in the universe and moral awareness. Schweitzer’s ‘Reverence for Life’ philosophy can be seen in many ways as similar to Gandhi’s ‘Satyagraha,’ yet scholars state that the two historical figures never met directly. (Isaacs, 2008) Schweitzer himself writes that the teachings of Buddhism were discovered by him in following the Schopenhauer-Nietzsche lineage, and that Nietzsche’s â€Å"Exaltation for Life† philosophy impressed him along with the moral, Unitarian, and compassionate basis of Eastern religion in building his personal views. (Isaacs, 2008) One aspect that shows Schweitzer’s sincerity in humanitarianism is the fact that he returned to education to study medicine after already being a famous and respected writer on humanitarian philosophy. (Joy, 1950) His choi ce of the medicine profession and example of service in Africa was meant to be a living example of his humanitarian philosophy, and it was, in the highest sense. In contrast to the racism, imperialism, and brutality of some Europeans during the Colonial era, Schweitzer’s path of action can be seen as consistent with Christianity, with Eastern religions, and also with the combined moral essence that is gathered from study of all religions in unity. Schweitzer’s philosophy related to Theosophy, Anthroposophy, Satyagraha and other attempts by modern thinkers, scholars, and leaders in Europe to introduce the profound truths of Eastern religion to the West. Yet, Schweitzer’s focus on the humanitarian aspects of service which overcame the racist and violent aspects of Imperialism through peaceful non-violence and loving kindness cannot

Monday, July 22, 2019

What Caused Secession Essay Example for Free

What Caused Secession Essay With no doubt was the secession of the eleven southern states a very important event in our country’s history. Resulting in Civil War, which lasted four years, leaving over one-half million deaths, destruction, and great sectional hatred, has affected our country till today. The great question is what caused the southern states to secede? If slavery truly was the culprit behind this, if it was to what extent was it? Was the person leading our country at the time in fault for southern secession? If any what were other factors? All of these questions are still debated today. Southern believed that slaves were their property, and that they had the right to take them with them. So when they noticed that Lincoln was going to abolish slavery they decided it would be best to secede than not have anything to make money from. After the compromise of 1820 they limited slavery to the south, which would split the country into two for the next forty years. The South would feel that slavery was the best thing for the slave for it gave them something productive to do. The North however as a majority felt slavery as a horrible thing by the cruel ways the slave owners would treat and beat their slaves. There were also those who went and helped free and bring slaves up to the North and also into Canada. (Document 1). Lincoln promising to abolish slavery played a big role on secession. Southerners economy depended on agriculture, and cotton was one of their major crops. So they needed slaves to work in their fields. When they heard that Lincoln would abolish slavery they thought â€Å"If Lincoln were president†¦the Union would be endangered from that hour.† (Document 3). The South started to think that it is â€Å"Better leave the Union in the open face of day, than be lighted from it at midnight by the [arsonist’s] torch.† (Document 2) They also said that â€Å"All citizens of the United States have an equal right to settle with their property in the Territory, without their rights, either of person or property, being†¦impaired†¦Ã¢â‚¬  â€Å"It opened our eyes to the fact that there were two hostile elements in the country, and that if we allowed slaves to enter any territorial acquisition, our free labor must be excluded from it.† (Document 5) They argued about this for a reasonable time until the south eventually seceded from the south. We really don’t know what really caused secession. Even researchers can’t solidly say what the cause of secession was. But people can infer, and with clues, can have an idea of what caused secession.

Declaration of Independence Essay Example for Free

Declaration of Independence Essay Thomas Jefferson effectively uses anaphora and asyndeton to declare the separation of the British Colonies from British rule in the Declaration of Independence. The use of â€Å"We† in the Declaration of Independence represents the concrete will of the American People to take action in an effort to remedy the many grievances of the colonies against the British Crown. Thomas Jefferson incorporates the idea that the colonies were united in their cause: Independence from the British monarchy. The constant repetition of the anaphora becomes more and more serious until Jefferson declares, â€Å"We must, therefore, acquiesce in the necessity, which denounces our Separation, and Hold them, as we hold the rest of mankind. † His emphasis on the fact that this document represents the will of the people to take actions immediately against King George III for denouncing their separation reinforces the colonies’ aspiration for their own independent country in the strongest way possible. As a united country, the United States is bound to have its own policy and way of government. Jefferson implies â€Å"that as Free and Independent states, they have full power to levy War, conclude Peace, contract Alliances, establish Commerce† like any other independent state. The asyndeton stresses the contrasting ideas between a monarchial country and a democratic country; it helps to build the colonies as an ideal society in the eyes of the reader in an attempt to garner support from both the many intellectuals and politicians in Europe and the entirety of the population of the colonies. The goal was to obtain military and monetary support from abroad and loyalty at home by appealing to the readers’ sense of unity. The Declaration of Independence, a list of many grievances for independence, criticizes the British King’s imbalanced rule and policy over the American Colonies. Thomas Jefferson uses passion and logic devices to depict King George III as a corrupt leader among American Leaders and supporters. Jefferson states that the king â€Å"has plundered our seas, ravaged our coasts, burnt our towns, and destroyed the lives of our people. † When Jefferson gets to this section of the declaration he lists out the many grievances of the colonials. However, he does not make a simple list. Instead, he uses repetition and extreme specificity to describe every crime committed. This not only makes the list seem longer, but also depict the King as a beast bullying his feeble victim. The over exaggeration of this line is essentially propaganda against the King, creating a common hatred of King George III among all the American people. The Declaration of Independence also logically discusses the King’s crime in the American Colonies. The King â€Å"has kept†¦standing armies without the consent of† it’s â€Å"legislatures† and â€Å"for Quartering large bodies of armed troops among† them. These logical accusations present the king as a common enemy among the American people and abroad. Jefferson appeals to both a reader’s logic and passion in vilifying King George III and fanning the flames of rebellion. He gives specific examples of the King’s crimes, while phrasing them in an extremely emotionally charged manner. A passionate idea forms when reading the declaration of independence, and it serves as the catalyst of an all out war for American Independence is the ignition of a all out war for America’s Independence.

Sunday, July 21, 2019

OECD Model Tax Convention: Fixed Place of Business: Analysis

OECD Model Tax Convention: Fixed Place of Business: Analysis Criteria of a fixed place of business under OECD Model Tax Convention on  Income and on Capital 2005 Introduction The OECD Model Tax Convention on Income and Capital (The Convention) regulates the right for one Contracting State to tax both the income and capital of the enterprise of another Contracting State. Chapter two of the Convention describes main terms used throughout the text of this Convention and this includes the concept of ‘permanent establishment’. Under Article 7 of the Convention, a Contracting State may not tax the profits of an enterprise of another Contracting State unless the enterprise carries on its business from a permanent establishment situated within the taxing Contracting State. Clearly the requirement of clear guidance of the ascertainment of a permanent establishment is essential. This paper therefore explores and examines the criterion of a ‘fixed place of business’, which, under Article 5 of the Convention forms the definition of a permanent establishment. Part One of this paper will therefore examine the five tests used to determine the e xistence of a fixed place of business in order to determine liability to tax in the host Contracting State and provide a critical analysis of these criterion. Part two will question the existence of this harmonising principle in light of the political diversity o of tax policies across the globe. Part One: Analysis of the Criteria for the ‘Fixed Place of Business’ under Article 5 of the OECD Model Tax Convention A. Establishing the Fixed Place of Business Test – key considerations 1. Heritage and Moveable Property – Is there a distinction for tax purposes? Article 5(1) of the Convention states that: â€Å"For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.† Rohatgi notes that the ‘place of business’ is one of five requirements to meet the definition of fixed place of business or permanent establishment. This essentially means that a place of business must exist in the jurisdiction of the Contracting, taxing State. As a starting point, the place of business constitutes: â€Å"..all the property and other tangible assets that are commercially used for business activities of the enterprise.[1]† Reference to the place of business including tangible assets is also found in paragraph 2 of the commentary to Article 5 of the Convention which refers to machinery and equipment. The idea that a place of business can in some way include moveable assets does at first seem strange given that a fixed place of business would indicate the presence of heritage as the exclusive test. However, this raises two points in the analysis of Article 5 of the Convention. Firstly, this Convention is an international harmonisation document that endeavours to apply a uniform set of regulations to business enterprises belonging to Contracting states and the success of this regulation is dependent upon achieving a diverse application of ‘place of business’ to cover all possible business entities. Secondly, not all business entities will include heritage as part of their operation and cannot be rendered immune to tax liability on such a trifle. Market stall vendors and outdoor performers who se operations are owned by Contracting States other than the State in which they carry out their business are obvious examples and there are further illustrations under paragraph 4 of the OECD Commentary to Article 5: â€Å"A place of business may thus be constituted by a pitch in a market place, or by a certain permanently used area in a customs depot (e.g. for the storage of dutiable goods).† Leased Equipment (a) Is there a distinction between tangible and intangible property? Paragraphs 8 of the OECD Commentary to Article 5 refers also to leased equipment constituting a permanent establishment so long as the activity is entrepreneurial: Where tangible property such as facilities, industrial, commercial or scientific (ICS)  equipment, buildings, or intangible property such as patents, procedures and similar  property, are let or leased to third parties through a fixed place of business maintained by an  enterprise of a Contracting State in the other State, this activity will, in general, render the  place of business a permanent establishment  Special Consideration of the Leasing of Containers Paragraph 9 of the OECD Commentary states that: â€Å"The leasing of containers is one particular case of the leasing of industrial or  commercial equipment which does, however, have specific features.† Indeed, the Commentary goes on to state that the consideration of the leasing of containers is discussed in the report entitled , â€Å"The Taxation of Income Derived from the Leasing of Containers.[2]† 3. Dependent Agents In addition to heritage, moveable property and leased equipment Article 5(5) of the convention and states that non-independent agents concluding contracts in one Contracting State, for and on behalf of the enterprise of another Contracting State, will themselves satisfy the criterion of a fixed place of business for the enterprise: â€Å"†¦In respect of any activities which that person undertakes for the enterprise.[3]† Analysis of this issue reveals three intriguing points on the matter of determination of the dependent agent. The first is the argument of Civil agency law versus the Common law counterpart. The second relates to the general success of harmonisation and the third is a critical analysis of the appropriateness of harmonising ‘fixed place of business’ for the purpose of establishing a uniform rule for taxation, the most political topic in existence! Each of these points is assessed in detail in relation to the appropriateness of a uniform criteria for a ‘fixed place of business’. For now, the remainder of this chapter of part one, discusses the Model Tax Convention rules on the ascertainment of an independent or dependent agent. As regards independent agents, the first thought is that these individuals are enterprises in their own right and are consequently irrelevant to the tax considerations of their clients. This point is altogether obvious and seems to be superfluously emphasised under Article 5(6). Paragraph 36 of the OECD Model Tax Convention Commentary on Article 5 states that while this factor does ‘stand to reason’ it was nevertheless added into the Convention in order to supply clarity: It is however also worth noting that the consideration of whether an agent is dependent or not is, for tax purposes, not exclusive to the paragraph 37 considerations of whether the agent is employed or self-employed. Paragraph 37 states: â€Å"A person will come within the scope of paragraph 6, i.e. he will not constitute a permanent establishment of the enterprise on whose behalf he acts only if: a) he is independent of the enterprise both legally and economically, and b) he acts in the ordinary course of his business when acting on behalf of the enterprise.† Indeed, further subjective considerations, which are set out in paragraph 38 to the OECD Convention Commentary to Article 5, are used to supply the case-by-case criteria needed to ascertain whether the agent is capable of constituting a fixed place of business. As stated by Vogel: â€Å"The characterization of a person acting on behalf of a company is typically based on the actual facts and circumstances of the relationship between the company and the person.[4]† The criteria that are set out in paragraph 38 to the Article 5 Commentary are as follows: The ‘Control’ test The Control test essentially mirrors the general principles of agency law[5]. The OECD Model Tax Code presents a number of factors that are to be used when considering the extent of principal control over the agent. Firstly, under paragraph 38.3, the agent will only be responsible to the principal for the portion of the work carried out on the behalf of the principal and all other considerations, such as employees, hours and conduct are in the hands of an independent agent. Interestingly, any exerted authority on the scale of the agent’s business by the principal will not, on its own, indicate dependence[6] but where permission is sought for ‘the manner in which the business is conducted[7]’ dependence will be indicated. In addition, dependence is obvious where the economic control over the business of the agent is in the hands of the principal[8] The ‘Number of Principals’ test A further test is to establish independence via the number of principals whereby ‘several’ would suggest more of a client/contractor relationship in which the immediate conclusion would be independence. However, the OECD Model Tax Code Commentary to Article 5 also specify that the consorted actions of several principals to control the actions of the agent cannot be overlooked as this would clearly indicate dependence. (c) Excluded Tests There are, in addition, criteria that are not used to establish independence. Article 5(7) excludes the interaction of parent companies and subsidiaries as binding each other to the jurisdictions of the States in which they are situated. Again, this point seems obvious given that parent companies and subsidiaries are linked exclusively by share ownership and are separate business enterprises in their own right. This means that they are therefore taxed independently of one another with the exception of provisions permitting the offsetting of losses between the parent and subsidiary. In addition, while there may be ongoing contracts between the parent and subsidiary, this relationship does in no way create any cross border tax liability. The principles set out in the OECD Commentary to Article 5 for the establishment of the dependent agent as a fixed place of business in its own right is distinctly discursive. Indeed, the principles laid out in the Commentary are suggestive and this is in fact a wholly appropriate style for the consideration of tax liability, which, for the purpose of preventing gaping loopholes, must provide scope for a case by case analysis. The ‘Disposal’ Test Rohagti asserts that it is a fundamental requirement that, for tax purposes, the fixed place of business is one where there exists a legal right of use for the enterprise: â€Å"The enterprise must have the legal right of use (de facto or legal), such that it cannot be removed from the place of business without its own consent.[9]† Interestingly this contrasts with paragraph 4.1 of the OECD Model Tax Code Commentary to Article 5, which states that: â€Å"†¦the mere fact that an enterprise has a certain amount of space at its disposal which is used for business activities is sufficient to constitute a place of business. No formal legal right to use that place is therefore required. Thus, for instance, a permanent establishment could exist where an enterprise illegally occupied a certain location where it carried on its business†¦Ã¢â‚¬  The fact is that Rohagti has treated the terms ‘disposal’ and ‘right of use’ as though they were interchangeable but, as illustrated in the OECD Model Tax Code Commentary, the two terms are entirely different. Disposal is in fact a tightening of the mere requirement for there to be a business presence and paragraphs 4.3-4.5 provide examples to illustrate the definition. The alternative term, ‘right of use’ is linked to legality and it would clearly be unthinkable to determine that illegal occupation of premises by the overseas enterprise would render it immune to tax liability by the taxing State! The use of examples in paragraphs 4.3-4.5 of the OECD Model Tax Code is a clear attempt to steer away from an abstract principle that, as stated above with reference to dependent agents, would increase the risk of devastating loopholes in the law[10]. Indeed, in order to illustrate the effectiveness of the use of examples, it is wholly appropriate to simply draw from comparison of, for example, the visiting salesman and the employee of one enterprise, using the office of another. In the former there is a clear host/guest relationship whereby the discussion of the sales contract happens to be conducted face to face but could quite easily have been carried out from a distance. On the other hand, the latter is a permitted use of office facilities whereby the visiting employee is free to open drawers, use the IT and other office facilities and even store files in the course of the business of his employer’s enterprise but through the premises of the other company. The facilities a re therefore, ‘at the disposal’ of the employee. There seems to be a very fine line drawn between the two examples and with such large consequences it is prudent to ask whether the test is fair. At this point it is however essential to realise that this is one of five tests which must all be satisfied in order to determine tax liability of the enterprise to the taxing Contracting State. C. The ‘Location’ Test Article 5(2) of the Convention sets out a list of establishments that are deemed to be permanent for tax purposes but upon secondary inspection, there is equally a clear indication of ‘fixed’ location within the jurisdiction of the taxing Contracting State: â€Å"The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.† This is supported by paragraph 2 of the Commentary to Article 5 of the OECD Model Tax Code, which states that: â€Å"this place of business must be fixed, i.e. it must be established at a distinct  place†¦Ã¢â‚¬  Further to this, paragraph 2 goes on to state that: â€Å"the carrying on of the business of the enterprise (is) through this fixed place of business. This means usually that persons who, in one way or another, are dependent on the enterprise (personnel) conduct the business of the enterprise in the State in which the fixed place is situated.† It is clear from the simple analysis of this provision of the OECD Model Tax Code that there is no interpretative ambiguity on this matter. One question to pose however is whether a travelling place of business within the geographic area of the taxing Contract State ought to satisfy the requirements for a ‘fixed place of business.’ Rohagti comments on this issue by pointing out that the list is not exhaustive[11] but a second more persuasive argument in favour of the travelling office concept is that the overall concept of the Model Tax Code is to establish parameters for the fixed place of business in order to determine tax liability and it would seem absurd that mobile administration should form a convenient loophole. D. The ‘Permanence’ Test Article 5(3) of the Convention states that: â€Å"A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.† The Commentary refers to the notion of ‘a certain degree of permanence.’ In Consolidated Premium Iron Ores Ltd[12], Van Fossen, J stated that: â€Å"The descriptive word ‘permanent’ in the characterization ‘permanent establishment’ is vital in analyzing the treaty provisions. It is the antithesis of temporary or tentative. It indicates permanence and stability.[13]† E. The ‘Business Activity’ Test The requirement for there to be business activity is an essential requirement which is deeply rooted in the basic ethos surrounding income and tax on capital. This is that tax can only ever be attributable to profits and chargeable gains and tax is therefore strictly a fiscal contribution following realisation of a financial gain. Without business activity within the jurisdiction of the tax authority there would be no financial gain to speak of and, hence no tax liability. In relation to Article 5(2) and the ‘location’ and ‘permanence’ tests, the list of establishments give rise not only to a sense of geographic placing and longevity but also to business activity. This is due to the fact that the list under Article 5(2) is of obvious commercial premises. This is further illustrated by the fact that the corresponding list of examples of premises that are deemed not to be permanent clearly shows that establishments devoid of business activity will not fall within the definition of fixed place of business. This list is found in Article 5(4) and includes such items as, the use of facilities solely for the purpose of storage, display or delivery of goods belonging to the enterprise[14]; processing[15] collecting information[16], any other activity of a preparatory or auxiliary nature[17]. This concept is also evident from the early case of Consolidated Premium Iron Ores Ltd[18] in which the Canadian company in question had a postal address within the US but no office, telephone listing, no staff, bank accounts or audited accounts. The Court held that this postal address therefore could not constitute a permanent establishment as the term implied the existence of an office that was staffed and capable of carrying out day-to-day business. Van Fossen J Stated: â€Å"The term ‘permanent establishment’ normally interpreted suggests something more substantial than a licence, a letterhead and isolated activities. It implies the existence of an office staffed and capable of carrying on the day-to-day business of the corporation and its use for such purpose, or it suggests the existence of a plant or facilities equipped to carry on the ordinary routine of such business activity.[19]† Part Two: Harmonisation and the Politics of Taxation! (a) Civil versus Common Law principles of agency law! The principle of distinguishing the dependent from the independent agent, for tax purposes is related the employment status of the agent. The dependent agent is merely a member of the enterprise’s personnel and therefore forms a remote extension of the business activity of that enterprise into the fiscal territory of another Contracting State. The general civil law is used throughout the OECD Convention which departs from the Common law principles on one key point; namely, that under Civil Law, where the principal is undisclosed, his agent cannot bind him to a transaction with a third party[20]. This directly contrasts with the opposite common law point[21]. The problem however is that common law jurisdictions are free to interpret their own principles of agency law into the OECD Model Tax Code when determining a case falling within their own jurisdiction. Where this occurs, there is a clear departure from the harmonising objective of the OECD Model Tax Code and, consequently, tax consequences will differ between Contracting States. This was the finding of the legal department of the International Monetary Fund in 2004[22]. An additional finding of the IMF was the different treatment of managing partners under the two types of jurisdiction. In Civil jurisdictions, managing partners are not agents whereas, under the Common Law, the opposite holds true. This leads to yet another fundamental flaw in the harmonising objective of the Model Tax Code. The IMF failed in their observations to publish any critique on the matter but two points are raised by the issue. (i) Increasing the Success of Harmonisation The first is the wide implication of the success of harmonisation of laws of which this Convention is merely an example. Clearly one solution to the issue of whether to adopt the Civil or Common law approach is to simply pick one and announce its application. An example of this is found under Article 25 of the 1980 Vienna Convention for the International Sale of Goods (CISG), which has adopted the extremely onerous, Civil test of ‘fundamental breach’ as opposed to the Common Law principle of ‘material breach’ of a term of the contract. By virtue of UK dominance in the history of international carriage of goods, the latter is widely used in contracts of carriage by sea. Therefore, the adoption of the Civil approach in the harmonising Convention is one of the reasons why the UK is not a party to the CISG and indeed why many states expressly contract out of this convention and opt instead for English law as the governing law of their contracts. This therefore suggests that harmonisation should not aim for a single principle of law across the globe but should aim for the less daunting objective of creating international certainty with limited bilateral deviances. This less invasive option would be easily carried out in the current Model Tax Code into which the Contracting States are free, within their bilateral discussions, to fill in the blanks in the course of their own negotiations. Tax and Politics It cannot be denied that taxation policy is one of the most politically entrenched subjects given that the social persuasions of the Government of the day will have a profound impact on rates of tax. In simple terms, capitalist States such as the USA will invoke low taxation as a means to encourage investment and increased entrepreneurial risk taking. By contrast, socialist ideologies of States such as Germany incur higher rates of tax due to the ethos that enterprises are obligated to contribute heavily to the infrastructure of the jurisdiction in which they operate. In addition, taxation of foreign enterprises is highly sensitive given the implications of the Contracting States as regards their Foreign Direct Investment (FDI) policies and this in turn has huge implications for the entire economy. Taken as a whole it is clear that any move to harmonise international tax policies is a mammoth undertaking in its own right and legal interpretative differences under the law of agency is an inevitable compromise towards the wider goal of creating global certainty in bi-lateral tax agreements. Footnotes [1] [2] See Volume II of the loose-leaf version of the OECD Model Tax Convention, at page R(3)-1. [3] The Convention, Article 5(5) [4] K. Vogel, January 2003, Double Taxation Conventions, 3rd Edition, Kluwer Law International, OECD, at p 342 [5] [6] Commentary, paragraph 38.4 [7] ibid [8] ibid, paragraph 38.7 [9] [10] [11] at p 76 add [12] (1959) US 28 TC 127 (US) [13] ibid at p 152 [14] The Convention, Article 5(4)(a) [15] The Convention, Article 5(4)(c) [16] The Convention, Article 5(4)(d) [17] The Convention, Article 5(4)(e) [18] (1959) US 28 TC 127 (US) [19] ibid at pa 152 [20]For further insight see, J.F.Avery Jones and D.A.Ward, 1993, Agents as Permanent Establishments Under OECD Model Tax Convention, British Tax Review 341 [21] [22] December 2004, Tax Law Note: What is meant by the Concept of ‘Agent’ in Tax Legislation? [Available Online] At: http://www.imf.org/external/np/leg/tlaw/2004/notes/eng/agent.htm Beautiful Boxer | Movie Analysis Beautiful Boxer | Movie Analysis Beautiful Boxer is the most peaceful and warm transgender movie I have every watched. Iron Ladies which was put in full swing a few years ago, although funny, it is a sarcasm and mockery for transgender people, while our Beautiful Boxer really traces the most inner world of a transgender person. In a Bangkok clinic, $1,000 can turn a man into a woman. Some call that the price of freedom (Daffyd, 2008). Zach Hines said that But while its a plainly successful international project, it Beautiful Boxer stops short of introspection into a collective Thai subtext. On the contrary, I think that Beautiful Boxer cares more for the changes of inner world of transgender ones and of people around them even the attitude of the whole country and the world. In the 1990s, the term took on a political dimension as an alliance covering all who have at some point not conformed to gender norms, and the term became used to question the validity of those norms or pursue equal rights and anti-discrimination legislation, leading to its widespread usage in the media, academic world and law. (Valentine, 2000) Beautiful Boxer is a poignant action drama that punches straight into the heart and mind of a boy who fights like a man just in order to become a woman. It is based on the true story of Thailands famous transgender boxer, Nong Toom. Believing hes a girl trapped in a boys body since childhood, Parinya Charoenphol sets out to master the most masculine and lethal sport of Thai boxing to earn a living and to achieve his ultimate goal of total femininity. Touching, funny and packed with breathtaking Thai kickboxing sequences, Beautiful Boxer traces Nong Tooms childhood, teenage life as a traveling monk and grueling days in boxing camps. The film is adapted based on the legend of Nong Toom, a champion of Thai fight. Prestigious and legendary, he is invincible and valiant in the ring. The irony is that, it is not reaping name which attracts him, but the financial support for transgender. Growing in a poor nomadic family, Nong Toom was around the home with his family during childhood, until finally settled in Chiang Mai, Thailand. He was often bullied for dressing up as female since very young. Nong Toom was fancied by a Thai Instructor in the occasional opportunity, and attended the training camp. He became a professional boxer at 12 and Shown off his boxing talent soon. One day, he walked onto the ring with a makeuped face, which naturally attracted ridicule and mockery but he shut all of them up with victory of his crisp in the end. His agent realized that it was a great gimmick, so encouraged him to continue to make-up boxing. Sweeping away almost all the obstacles, Nong won twenty times of twenty-two games which m ade him the most famous boxer in the country. Surprisingly, he chose to resolutely retire at the height of his official career and used the money earned hardly from boxing on gender changing operation. Many transsexuals believe that to be a true transsexual one needs to have a desire for surgery (Gaughan, 2006). After that operation, Nong participated in beauty pageants in Thailand four times. Thanks to the naturally model figure and a prominent profile, she won the prize of beauty queen in Thailand for 3 times, even named as the hottest Queen. She is now in Bangkok as an actor, model and Muay Thai instructor. The Beautiful Boxer is the controversial 2003 biopic detailing the helter-skelter life of transgender (kathoey) Muay Thai fighter, Nong Thoom. The film, while winning awards and nominations in Europe, Asia and America raised temperatures in Thailand where censors felt aggrieved by the extreme frontal nudity which made the film popular elsewhere. Still the film did win several high profile Thai film awards in 2004 including awards for Best Actor and Best Makeup. Elsewhere the movie picked up awards in Torinos Gay/Lesbian/Transgender movie festival and new director Ekachai Uekrongtham picked up a prestigious Outfest award for Outstanding Emerging Talent. Simply take the view of its achievement, Beautiful Boxer is a film should not be missed. For those who succeed, there is the promised rewardbefore their battered bodies burn out around 25of modest wealth and seeing their names on the marquees of Bangkok or Chiang Mai. In a country that loves the ancient sport of Muay Thai as Americans do baseball, this is the road to redemption and glory (David, 2010). Although some critics say putting pubescent boys into the ring to beat each other silly represents an exploitation of children, a dark side to a gentle, tolerant country that refers to itself as the Land of Smiles, Muay Thai is part of Thais culture, and these boys are protecting that tradition and getting opportunity at the same time. Although theyre not exactly ostracized, transsexuals live on the fringes of Thai society and struggle to be accepted as women. The movie ties transgender person together with boxing, which is contradiction itself. At the beginning of the movie, director use the way of and comparing to show the controversy of the hero and the two elements of the film, boxing and transgender, Asanee Suwan. Muscle and nail polish, hemp rope and silk stocking, skirt and shorts, strong arms and earrings, the headband and necklace all occurred alternately. It is just a beginning, but it foreshadowed the conflicts of the whole story. The opening of the film was enough to strongly aroused peoples concern for the transgender. There are many scenes that impressing me so much. One of them is the meetings of the little girl with a flower on her hair, maybe just a fantasy of Suwan. The first time they met, Suwan was attracted by her beauty and searched for her trace in the crowd, which lead him to a completely different world from previous days, the girls heaven. That maybe the first time Suwan was aware of he should be a beautiful girl, which changed his whole life. Our hero met his little girl again on the way of traveling monk. What a wishful expressions on his face! He began to realize that what he was doing then was far from what he wanted. The last time they met was on the mountain, while Suwan was trying to make him stronger for fighting. This time, girl left completely, suddenly and sparing no pains. If Suwan kept boxing life, his dreaming will disappear just like the girl. At the end of the movie, two Suwan were talking. Masculine one was going to leave. Feminine one was regret but satisfying. She di d not hate the previous life, but enjoy instant life with a cherishing heart. In my opinion, this kind of mental status is the most perfect one for the transgender person. On the one hand, searching for his or her own way of life, on the other hand, cherishing all the favor granted by God. Another attractive element in this film is dancing. From peeping at dancers making up to performing on the stage, Suwan realized a transition of felling on transgender from disgraced to proud. Before a very serious game, Suwan danced in the old Thai traditional style called Ram Muay which shown his respect to his teacher and bowed to Buddha to ask for protection for himself and his opponent and for an honorable fight. The kissing was also impressive. Audiences were exiting for his extraordinary behavior, while did not know that kissing means his sorry to them. But in the ring, you have no choice this monologue reflected how desperate was he. Boxing do not fit for Suwan, although he was valiant in physical, soft in mental. The challenge tournament held in Japan with a woman was more like a Colosseum. People treated them as playthings, like all entertainment frolic. That was the first time I won the womanà ¢Ã¢â€š ¬Ã‚ ¦who I was or what I had become, a woman in a boxing body or an animal in the circle show. Long Tang had just awaken to know that only when set out from the deep heart, can a person get the maximum pleasure in his life. Beautiful Boxer cares a lot for people around the transgender. Around our hero, there are many great people who have helped him. The first one is a lady called Sister Ni, who is also a transgender. She was so kindhearted and warm, appeared in Suwans life as an angle, providing food, helping his mother leave prison. Sister Ni changed her sex to beg the love from a man. It makes my heart ache and angry to see such sacrifice. She changed sex for others instead of herself, which maybe the reason why she looks so lonely and painful. The Coach and Sister Bo are also kind person to others. It is Coach Cai who led Suwan into the boxing world while we could say that it is Sister Bo who led Suwan into the female world. Cai was tough but full of love to those children in the training camp. He taught them how to be a strong man and how to defeat others. Sister Cai accompany Suwan to do girls things, such like cooking, knitting and making up. She taught him to be brave when facing on the deep desire of the heart and facing on others strange eyes. Days in training camp must be very happy although tough. Since there are those kind-hearted and lenient people, transgender person could face the deepest desire honest. These two person encouraged Suwan to box with a making up face, and his prowess won him a name of beautiful boxer. That made him known around the country, and then defeated Nat, the one he did not want to beat most. Nat was also a student in camp, and a special one to Suwan. He never laughed at Suwan but shown friendly to him. I cannot tell that Suwan loved or just friendly like Net. But I am sure that Suwan developed a special emotion to him in training camp. But this kind of beautiful emotion was completely destroyed by Nets cheat which punched heavily on Suwans heart. Here comes the point I would not appreciate of this film. Maybe it was a true story happened on Nong, but I do not think this plot do any function on the theme of this film. Suwans mother was a great woman. I need not to emphasize her respect on sons choice. The most impressing words from mother were that, I did not blame you behaving like a girl, but how can you allow others to bully yourself? I am not able to accompany you and protect you for your whole life. I think it is these words that impelled Suwans courage to Thai fight and take responsibility of supporting family cost in the later years. I have to say that I have misunderstood Suwans father as an arbitrary and severe man until he signed his name after making sure Suwans safety in the ending part of the film. That indeed shocked me strongly. What I see in the end is a father who loved his son so deeply. At that moment, I knew he loved Suwan all the time, but he just do not know how to express it to a son different from other boys. At the ending part of the film, a boy danced on the ring imitating Suwan. Suwan walked though him and asked did he want to do it voluntarily. Little boy shook his head and peeped at his coach with fear. Suwan told him if wanted to be happy, he should do everything obeying the inner voice of himself. It remind me of the answer from Suwan on the question of what is the most difficult thing. He said that: it is hard to be a man, difficult to be a woman, but the most difficult is trying not to forget who we really want to beà ¢Ã¢â€š ¬Ã‚ ¦ This is the preaching of this film without any prevalent custom nor intentionally. Sex change is only an attitude towards life, not hypocritical speculation. Although the film makes transgender as the gimmick, human life and attitude as the proposition of Beautiful Boxer terminally leads the film to a true sense of the distillation. Just like I said on the beginning of this paper, the Beautiful Boxer is indeed the most peaceful and warm one among transgender films. It tells the one who really want to change sex from others who have to do so. Nong Thoom continued to rise to fame as a successful lady-boy boxer at the prestigious Lumprini Boxing Stadium in Bangkok. At the epicenter of all things Muay Thai, the Beautiful Boxer went on to become a champion in mid 1998. Having revitalized the Muay Thai scene in Thailand (and across the globe), the Beautiful Boxer announced a shock retirement when she had enough money to release her parents from financial hardship and she finally underwent her reassignment operation in early 1999. Nong Thoom is now a model and actress based in Bangkok. She no longer has to hide in toilets to put on her makeupà ¢Ã¢â€š ¬Ã‚ ¦

Saturday, July 20, 2019

The Truth About Orthodox Christianity :: essays research papers fc

As described in The Grand Inquisitor by Dostoevsky The writings of Fyodor Dostoevsky and Helen Ellerbe show substantial evidence that the orthodox Christians did in fact steal from humanity the divine freedom it was promised by Jesus Christ. This thesis is supported in Dostoevsky's "The Grand Inquisitor" from his book The Brothers Karamazov. The dark side of Christian history by Helen Ellerbe also supports this theory. The Inquisition itself shows credibility to the theory that orthodox Christianity was established to conquer and control the freedom of humans. 2. Orthodox Christianity has a history of trying to deceive humanity. In her book, Ellerbe proclaims that: "Orthodox Christianity fostered humanity's shift towards a world view that pays little heed to the idea of divinity." (Ellerbe 165). In addition, the Grand Inquisitor "...claims it as a merit for himself and his Church that at last they have vanquished freedom and have done so to make men happy." (Dostoevsky 1081). 3. Reading "The Grand Inquisitor" while considering the history of early Christianity, the question can be asked, "Did orthodox Christians really believe in God?" Or is the God they believed in a guise that Christianity has put forward to have humanity believe in Him through its teachings only. The Roman Church had taken God's celebrations of nature and converted them to Christian celebration. In The dark side of Christian history, Ellerbe supports this when she writes "Unable to convince people of the absence of God in nature, the early Church instead incorporated aspects of the very nature worship it condemned..." (Ellerbe 143). 4. The Spanish Inquisition was established in 1478. King Ferdinand V and Queen Isabella I requested the Inquisition. At first, The concern of the Inquisition in Spain was over the conversion of Marranos: Marranos were Jews that were converted to Christianity using force and pressure by society. It is estimated that by the end of the 14th century about 100,000 Jews had become Marranos, although the greater number of Jews openly adhered to their faith even at the risk of expulsion. Some Marranos actually accepted Christianity, but most of them practiced Judaism in secret, while others waited only for an opportunity to throw off their Christian disguise (Encarta 99). Later, the Inquisition turned to people of Islam and attempted to convert the in the same way they had done to the Jews. And, even later, to those suspected of being Protestants. The Spanish Inquisition was similar to the first inquisition that was started in France.

The Case for Mercy-Killing Essay -- Euthanasia, Mercy-killing, Assiste

Two patients share a hospital room. By miraculous circumstance, they are both suffering identical cases of late stage terminal cancer, and both have expressed firmly that they don’t want their lives to be artificially extended. Patient A has contracted a hospital-borne infection, and will die quickly if this infection is not treated. This being the case, the doctors decide to take no action, allowing Patient A to die from the infection. This raises the question: what does this choice imply for Patient B? Should he be allowed to choose active euthanasia to combat his suffering? I will argue that there is no moral distinction between letting Patient A die and â€Å"killing† Patient B. I will do so by looking at each patient’s circumstances individually, then applying arguments about euthanasia to their cases, and ultimately bringing them back together to consider a verdict. While some may argue that there is a difference between killing Patient B and lettin g Patient A die, I assert that any such claims are based in irrelevant reasoning. First, let’s consider the reasoning behind the patients choosing to forego extraordinary treatment for their cancer. They have decided, as Beauchamp would put it, that refusing to prolong their lives in the face of pain and suffering â€Å"neither harms nor wrongs [them] and may provide a benefit† (Beauchamp, 76). They â€Å"intend to quit life because of its bleak possibilities† (Beauchamp, 77). The doctor readily complies with their wishes out of moral, legal, and professional obligation. A choice has been made to let both patients die, as a response to their â€Å"competent and authoritative refusal of treatment† (Beauchamp 74). In Patient A’s case, he was lucky enough (in the most morbid way possible) to... ...es out of mercy. Beauchamp puts it eloquently when he says â€Å"From a moral point of view, causing a person’s death is wrong when it is wrong not because the death is intended or because it is caused, but because an unjustified harm or loss to the person occurs† (Beauchamp, 76). The objection that killing Patient B is worse than allowing Patient A to die does not survive, because such a claim is based on the assumption that a killing would be unjust. The doctor and the patients have decided that death is preferable to life, and there is no injustice involved in any possible outcome from there on out. Squeamishness about the doctor being responsible for killing Patient B, directly, has no place in the discussion, because by the time the discussion is taking place, that would be like being squeamish over the doctor prescribing morphine to reduce a patient’s suffering.

Friday, July 19, 2019

Great Barrier Reef Essay -- Wonders of the World, Australia

The Great Barrier Reef is known as one of the Seven Wonders of the World. It is believed to be one of the most incredible places on this earth. This reef is the largest living organism on this planet and the only living thing on earth visible from space (2011). The warm waters of the southwest Pacific Ocean are the perfect environments to create the world's largest system of coral reefs. The Great Barrier Reef is in such pristine condition that it was listed by the World Heritage Trust as a protected site and is therefore, managed by the Great Barrier Reef Marine Park Authority to ensure that its beauty is maintained for many travelers and sightseers (Edgar 2010). Due to the complexity of this natural phenomenon, human practices have led to ecological problems for the reef, but preservation efforts can provide future generations the ability to learn from and experience one of the largest oceanic coral ecosystems in the world. The Great Barrier Reef is located just off the coast of Australia. This marine park stretches over 1800 miles and is almost parallel to the Queensland coast (2011). The reef spans a distance of 65 km wide and reaches 15 to 150 km off shore (2011). At just 500,000 years old, the Great Barrier Reef is a relatively young structure. Yet even younger is the current reef's structure at less than 8,000 years old (Edgar 2010). The formation of the Great Barrier Reef is very complex. Coral reefs began to form in the region at about 58 to 48 million years ago when the Coral Sea Basin formed (Briney 2010). However, once the Australian continent moved to its present location, sea levels began to change, and coral reefs started to grow fairly quickly, changing climate and sea levels. This consequently caused them to... ...populations, some countries have invested into fish farming or aquaculture, but some controversy has followed from this practice. Studies have shown that fish farms are not helpful in sustaining the native fish, and have actually harmed them instead. There are two main types of aquaculture: onshore and offshore. These farms, often times due to overcrowded tanks, result in outbreaks of deadly diseases. An example is pop eye, an eye infection that causes swelling of the eye. On offshore farms, domesticated fish often escape through faulty and inferior netting, infecting native fish populations. Alternatively, offshore farms pose a different problem. Management of these facilities has been known to filter pure excess waste products of the fish into the ocean. The contaminated water, also full of nutrients, creates algae blooms and starves sea floor of sunlight.

Thursday, July 18, 2019

Alligator Cracking

ALLIGATOR CRACKING AN INTRODUCTION :- Crocodile cracking, also called fatigue cracking or alligator cracking, is a common type of distress in asphalt pavement. Crocodile cracking is characterized by interconnecting or interlaced cracking in the asphalt layer resembling the hide of a crocodile. Cell sizes can vary in size up to 300 millimetres (12  in) across, but are typically less than 150 millimetres (5. 9  in) across. Crocodile cracking is generally a loading failure, but numerous factors can contribute to it. It is often a sign of sub-base failure, poor drainage, or repeated over-loadings.It is important to prevent crocodile cracking, and repair as soon as possible, as advanced cases can be very costly to repair and can lead to formation of potholes or premature pavement failure. CAUSES OF ALLIGATOR CRACKING :- * Crocodile cracking is an asphalt pavement distress most often instigated by failure of the surface due to traffic loading. * Crocodile cracking can be greatly influe nced by environmental and other effects while traffic loading remains the direct cause. Frequently, overloading happens because the base or subbase inadequately support the surface layer and subsequently cannot handle loads that it would normally endure. Poor drainage in the road bed is a frequent cause of this degradation of the base or subgrade. A heavy spring thaw, similarly to poor drainage, can weaken the base course, leading to crocodile cracking. * Stripping or raveling is another possible cause of crocodile cracking. Stripping occurs when poor adhesion between asphalt and aggregate allows the aggregate at the surface to dislodge. If left uncorrected, this reduces the thickness of the pavement, reducing the affected portion's ability to carry its designed loading.This can cause crocodile cracking to develop rapidly, as overloading will happen with loads of less magnitude or frequency. CAUSES OF ALLIGATOR CRACKING :- Failure of surface due to loading Stripping of bitumen due t o poor adhesion of bitumen ; asphalt Environmental conditions :- (a) Due to excessive rain b) hot weather (c) frost action CHARACTERISTICS or IDENTIFICATION :- * Crocodile cracking manifests itself initially as longitudinal cracking (cracks along the direction of the flow of traffic) in the top layer of the asphalt. * These cracks are initially thin and sparsely distributed. If further deterioration is allowed, these longitudinal cracks are connected by transverse cracks to form sharp sided, prismatic pieces. * This interlaced cracking pattern resembles the scales on the back of a crocodile or alligator, hence the name, alligator cracking. * More severe cases involve pumping of fines, spalling, and loose pieces of pavement. * The most severe cases of crocodile cracking often occur with other pavement distresses, but are exemplified by: potholes, large cracks(3/8†³ or larger), and severely spalled edges. MEASUREMENT & QUANTIFICATION :-There are many different ways to measure cro codile cracking, but in general a pavement distress manual or index will be used. For example, the Pavement Condition Index is widely used to quantify the overall level of distress and condition of a section of road. Measurement of crocodile cracking specifically(and pavement distress in general) is necessary to determine the overall condition of a road, and for determination of a time-line for rehabilitation and/or repair. There are many other rating systems, and many rating systems currently in use are based on the AASHO Road Test.There are two important criteria to take into effect when measuring crocodile cracking. The first is the extent of the cracking. This is the amount of road surface area which is affected by this pavement distress. The second criterion is the severity of the cracking. Severity, which has been discussed above, refers to how far the cracking has progressed, and is often directly a function of crack width. Severity may be rated numerically, or given a rating from â€Å"low† to â€Å"severe†. The rating may be entered into a pavement management system, which will suggest a priority and method for the repair.Systems have been developed that detect crocodile and other types of pavement distress automatically. They measure the severity and frequency of alligator cracking on the road-path. One such machine is the road surface profilometer, which is mounted on a vehicle and measures the profile of the road surface while it is moving down the roadway. PREVENTION & REPAIR :- Preventing crocodile cracking can be as simple as preventing the common causes. Reducing overloading on an asphalt pavement or improving drainage can prevent crocodile cracking in many cases.However, often the specific cause is fairly difficult to determine, and prevention becomes difficult correspondingly. A good strategy to prevent overloading, which is a main cause of crocodile cracking, is to increase the depth of the asphalt layer. According to certain r esearchers, pavements of a minimum strength or thickness can hypothetically handle infinitely many loads without showing structural defects, including crocodile (fatigue) cracking. These pavements are called perpetual pavements. When repairing pavement affected by crocodile cracking, the main cause of the distress should be determined.Any investigation should involve digging a pit or coring the pavement and subbase to determine the pavement's structural makeup as well as determining whether or not subsurface moisture is a contributing factor. The repair needed also differs based on the severity and extent of the cracking. In the early stages, sealing cracks with crack sealant limits further deterioration of the subgrade due to moisture penetration. Small areas may be repaired by removal of the affected area, and replacement with new base and asphalt surface.Once the damage has progressed, a structural asphalt overlay or complete reconstruction may be necessary. CONCLUSION When repai ring pavement affected by crocodile cracking, the main cause of the distress should be determined. However, often the specific cause is fairly difficult to determine, and prevention is therefore correspondingly difficult. Any investigation should involve digging a pit or coring the pavement and sub base to determine the pavement's structural makeup as well as determining whether the moisture is a contributing factor.Small areas may be repaired by removal of the affected area, and replacement with new base and asphalt surface. Once the damage has progressed or the affected area is large and extensive, a structural asphalt overlay or complete reconstruction is necessary to ensure structural integrity. If the government also takes necessary action by giving an yardstick of the maximum ESWL that can be allowed, then cracking can be prevented. However in practical it is not possible always. Our conciousness also plays a great role. If we can understand what can cause cracking and take ne cessary action, then it can be prevented.

Wednesday, July 17, 2019

Sonstitution of india Essay

There shall be give to the comptroller and Auditor-General of India a wage at the regularise of *four thousand rupees per mensem. (2) The someone who was place duty like a shot before the starting of this temperament as Auditor-General of India and has buzz off on such commencement the accountant and Auditor-General of India on a lower floor artcle 377 shall in addition to the salary specify in subparagraph (1) of this paragraph be entitle to receive as special indemnify an amount equivalent to the difference mingled with the salary so specified and the salary which he was drawing as Auditor-General of India immediately before such commencement.The rights in discover of leave of absence and pension and the a nonher(prenominal) conditions of service of the Comptroller and Auditor-General of India shall be governed or shall continue to be governed, as the exemplar whitethorn be, by the provisions which were relevant to the Auditor-General of India immediately before the commencement of this composing and all references in those provisions to the Governor-General shall be construed as references to the President.The Comptroller and Auditor-General of India shall be paid a salary equal to the salary of the resolve of the Supreme salute vide s. 3 of the Comptroller and Auditor-Generals (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971). The salary of Judges of the Supreme woo has been raised to Rs. 30,000 per mensem by the High Court and Supreme Court Judges (Conditions of Service) Amendment Act, 1998 (18 of 1998), s. 7 (w.e.f. 1-1-1996).THIRD instrumentArticles 75(4), 99, 124(6), 148(2), 164(3), 188 and 219* radiation patterns of Oaths or AffirmationsForm of gadfly of office for a parson for the Union I, A. B., do maintain in the parent of graven image solemnly affirm that I leave behind stick out true combine and devotion to the arrangement of India as by haleness schematic, 1that I volition go on the sovere ignty and integrity of India, that I forget assurancefully and conscientiously degrade my duties as a see for the Union and that I leave do right to all room of volume in accordance with the reputation and the rightfulness, without consternation or favour, affection or ill- go out.Form of blighter of secrecy for a pastor for the Union I, A.B., do give tongue to in the parent of graven image solemnly affirm that I will not directly or indirectly get or reveal to both person or persons any number which shall be brought under my consideration or shall become known to me as a Minister for the Union except as may be required for the due discharge of my duties as such Minister.Form of feller or affirmation to be do by a candidate for pick to parliamentI, A.B., having been nominated as a candidate to fill a asshole in the Council of States (or the fellowship of the People) do anathemise in the name of God solemnly affirm that I will grant true faith and allegian ce to the spirit of India as by law established and that I will act up the sovereignty and integrity of India. *See also arts. 84(a) and 173 (a).Ins. by the Constitution (Sixteenth Amendment) Act, 1963, s. 5.THE CONSTITUTION OF INDIAForm of oath or affirmation to be do by a member of Parliament I, A.B., having been elected (or nominated) a member of the Council of States (or the House of the People) do swear in the name of God solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India and that I will faithfully discharge the duty upon which I am about to enter.Form of oath or affirmation to be make by the Judges of the Supreme Court and the Comptroller and Auditor-General of India I, A.B., having been appointed Chief evaluator (or a Judge) of the Supreme Court of India (or Comptroller and Auditor-General of India) do swear in the name of Godsolemnly affirm that I will be ar true faith and allegiance to the Constitution of India as by law established, 1that I will uphold the sovereignty and integrity of India, that I will duly and faithfully and to the best of my ability, companionship and judgment perform the duties of my office without fear or favour, affection or ill-will and that I will uphold the Constitution and the laws.Form of oath of office for a Minister for a State I, A.B., do swear in the name of God solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established, 1that I will uphold the sovereignty and integrity of India, that I will faithfully and conscientiously discharge my duties as a Minister for the State of .and that I will do right to all manner of people in accordance with the Constitution and the law without fear or favour, affection or ill-will.Form of oath of secrecy for a Minister for a State I, A.B., do swear in the name of God solemnly affirm that I will not directly or indire ctly communicate or reveal to any person or persons any matter which shall be 1Ins. by the Constitution (Sixteenth Amendment) Act, 1963, s. 5.

Tuesday, July 16, 2019

Donny Is My Leader

Donny Is My Leader

Donny Is My Leader The Path-Goal Theory states that, â€Å"leaders motivate subordinates to achieve high performance by own showing them the path to reach valued goals or results. † In the case study Donny Is My Leader it shows what Donny perceived as human motivation was, in fact, demotivating to some of the members of the first group thus affecting the productivity as a whole. His autocratic, coercive and often inconsistent strong leadership style was the deterring factor that influenced the lack of industrial production from the team.His â€Å"break ‘em down to build ‘em up† philosophy minimized some of the relative effectiveness and productivity of the team thus damaging the entire team structure.Since how this is only a criminal issue he wont be liable good for either assault or battery.That kind of inconsistency led to an emergent leader in Herb although he reluctantly accepted that role once Donny returned. Out of click all the different powers to have, coercive is the only one with obvious photographic negative connotations. Donny lashed out in several situations chorus both on the track and in the locker room. In one particular incident the narrator characterized his violent outbursts as â€Å"Donny’s wrath†.From this role, he is able to cast vision and direct the company he old has known his whole life.

Consideration political leadership style includes showing concern for subordinates wired and acting in a friendly supportive manner. Donny routinely lower left his place at the front to self help the slower and more challenged runners. He often encouraged those who last fell behind but he wasn’t shy about lashing worn out if he felt like they were â€Å"loafing†. Leadership has based its weaknesses too.His vest resembles 1980s-eraWham! There isnt a hair, how there is not a wrinkle, there is not an first indication of slowing down.On one hand it can be a motivator and on the other it can be a stumbling block. Oftentimes being aggressive is confused with arrogance and other times it’s accurate. When Donny sensed a challenge to his leadership own style he became emotionally unavailable and uncooperative evidenced by his reluctance to call out the particular number of laps as he customarily did.In my opinion, I think young Donny was more of a manager than a lea der.And that an such thing because of his personality.

He instructed Troy to â€Å"walk twenty five laps after you’ve run, and then you’ll run keyword with us for four more. † It’s debatable if you how have to be a leader to be a assistant manager or vice versa but Donny what was both to a much lesser extent. Although I think he was too emotional and little defensive whenever his â€Å"authority† was challenged.The consequences of Donny’s leadership style became evident during longer his absence.With the Chainsmokers, I liked the lyrics.Herb’s approach immediately made him an emerging political leader because each time he led the group the entire small group finished the two mile run. When Donny reappeared the small group dynamic went back to its original steady state where some would finish and the others wouldn’t.Donny did his than usual chastising but to no avail. Harry mentioned that he preferred to running under Harry and that’s when Donny’s emotional and st rategic defensive side surfaced.Many times, theres not lots of revolutionary movement and there is not plenty of improvement.

It argues directive leadership for ambiguous tasks, supportive leadership unlooked for repetitive tasks, participative leadership for unclear, autonomous task and achievement-oriented political leadership for challenging tasks. † (Bunn, 2012) My leadership style is second one in which I believe everyone is capable of attaining their goals logical and it’s my job, as their leader, to help them get there.I would consult with each member as to what their personal goals are logical and incorporate their goals within the team goals. We would map all out the proper steps and begin the regimen.He can be a same individual that is the head of a organization.Veterans may utilize the cash for technical skill training.I just consumed a whole lot of music that manner.

A first great deal of clubs wish to buy him.My adoptive parents appear to always make the decisions.He doesnt need to continue to maintain his brothers.We initiate the regimen andd map out the brief proper actions.

A whole lot of things.Under no conditions, Chris.Time is a awful lot more meaningful.Its just an incredibly delighted spot.

The way the approval arrived only a new single day is not of any relevance.He stated I hate people such like you.Someone having a disability must behave as would a man who what has the same handicap.Millions of people believe it is superb.