Segregation of Church and State Essay Example | Topics and Well Written Essays - 500 words

Isolation of Church and State - Essay Example r, p. 2-6).At present the division of chapel and state1 is an overwhelming standard of United State's administration and some different vote based systems. It attempts to protect strict freedom and to deflect injustice or end based on religion. In the United States, the segment of chapel and state has establishes in the First Amendment to the Constitution. Additionally,The revision keeps up that Congress will make no law regarding a foundation of religion, or restricting the free exercise thereof. Courts have decided that this correction restricts government from helping an official or supported religion, or frustrating with the act of conviction. (Cheeseburger, p. 21-89) Moreover, different nations, checking Australia, France, with Japan, additionally back division of chapel and state. A few nations, for example the United Kingdom, proceed with division in certain areas yet recognize specific religions as trustworthy (national) places of worship.

Small Treasure Box :: essays research papers

Little Treasure Box      Beneath the sparkling impression of the sun, lies water all through the miles, however the inquiry Pam would pose to herself was what were the truly thought about what might lie underneath the ocean. Watching out of her gallery, into the sea she recollected that there may have been human structures, with simply no legs. For there where legend of years back that they needed to picks between the ocean and land. They had picked the ocean rather then the land for it was more secure out in the water at that point in land. For what they picked they would enable up to walk however they got blades so they could swim. The legend her grandmother had revealed to her made her miracle about numerous things she saw. She became as inquisitive as a feline, she would glance in each edge of the house just to what she could discover.  â â â â      She turned out to be increasingly more inquisitive as she got more seasoned. She would glance in drawers and books to perceive what she could find out about every thing she found. On day she was wandering around her home like regular, she was strolling so the lobby when she detect a little fortune box made out of wood and weird images along the edges in a self. It had appeared to be bizarre to her that she had never observed it. She took it to her father and approached on the off chance that he could open it for her, for it had a slivery and goldish lock on it.      â€Å"Daddy, Daddy look what I found,† said Pam.      â€Å"Oh, hang on a moment honey,† react her dad.      â€Å"Look at this little wooden box that I found, Can you open the lock though† she shouted. Her dad solidified and gazed at the small item his little girl was holding.      â€Å"Oh, dear where did you discover this Pam?†      â€Å"Outside, in the lobby way, the one that prompts the patio.†      â€Å"Pam, guarantee me that whatever individuals state to you, you won’t open this box!† he clarified.      â€Å"Why, daddy. Why can’t I open it and see whats inside? I discovered it. So it has a place to,† She answered irately.      â€Å"Pam, The main thing I am letting you know is that you can’t and won't be opening this container until I have concluded that you can, it that understood?† removing the wooden box from her hands and excusing her.      While leaving her father’s library she remained outside the entryway to spy where her dad was going to shroud it. Little Treasure Box :: articles inquire about papers Little Treasure Box      Beneath the gleaming impression of the sun, lies water all through the miles, however the inquiry Pam would pose to herself was what were the truly considered what might lie underneath the ocean. Watching out of her gallery, into the sea she recollected that there may have been human structures, with simply no legs. For there where legend of years prior that they needed to picks between the ocean and land. They had picked the ocean rather then the land for it was more secure out in the water at that point in land. For what they picked they would enable up to walk yet they got blades so they could swim. The legend her grandmother had revealed to her made her marvel about numerous things she saw. She became as inquisitive as a feline, she would glance in each side of the house just to what she could discover.  â â â â      She turned out to be increasingly more inquisitive as she got more established. She would glance in drawers and books to perceive what she could find out about every thing she found. On day she was meandering around her home like normal, she was strolling so the lobby when she recognize a little fortune box made out of wood and peculiar images along the edges in a self. It had appeared to be abnormal to her that she had never observed it. She took it to her father and approached on the off chance that he could open it for her, for it had a slivery and goldish lock on it.      â€Å"Daddy, Daddy look what I found,† said Pam.      â€Å"Oh, hang on a moment honey,† react her dad.      â€Å"Look at this little wooden box that I found, Can you open the lock though† she shouted. Her dad solidified and gazed at the minuscule article his little girl was holding.      â€Å"Oh, dear where did you discover this Pam?†      â€Å"Outside, in the lobby way, the one that prompts the patio.†      â€Å"Pam, guarantee me that whatever individuals state to you, you won’t open this box!† he clarified.      â€Å"Why, daddy. Why can’t I open it and see whats inside? I discovered it. So it has a place to,† She answered irately.      â€Å"Pam, The main thing I am letting you know is that you can’t and won't be opening this crate until I have concluded that you can, it that understood?† removing the wooden box from her hands and excusing her.      While leaving her father’s library she remained outside the entryway to spy where her dad was going to conceal it.

Corporate Social Responsibility and Timberland Essays

Corporate Social Responsibility and Timberland Essays Corporate Social Responsibility and Timberland Paper Corporate Social Responsibility and Timberland Paper In what ways does Timberland satisfy its duty to buyers, representatives, speculators and society in general? A : 1 : Timberland’s mission has been to prepare individuals to have their effect on the planet. Leave them alone buyers , representatives , financial specialists or society in general. Timberland ‘s business is a model for both trade and equity having a long history in such manner. While proceeding to assemble its notoriety for being a brand that represents solidness, toughness the American open air since 1950 , Timberland has been building a notoriety of respectability and duty to the network too. Timberland is focused on guaranteeing that the laborers who produce items are furnished with reasonable, safe and non-biased working environments. Their items are delivered in manufacturing plants over the globe-in 38 nations by about 300 production lines and roughly 247,000 specialists. Timberland ‘s Code of Conduct is to authoritatively formalize the quest for human nobility in the assembling procedure. Timberland has constantly sought after to serve their different partners from a requesting investor or recognizing client to a worker who needs to get by with reason. Timberland has kept up their agreement very well with different merchants, providers, clients, and neighborhood networks to make items. Timeberland ‘s our Code of Conduct requests significantly more than the base business standard prerequisites of natural and human rights laws. Kid work has been followed at 16 (which is higher than the law in certain nations where their items are produced today), and furthermore extra time being paid including some hidden costs notwithstanding nearby laws and have kept up zero resilience for working hours more than 60 hours of the week. Timberland tunes in to partner voices and continually attempts to improve appraisal and human rights programs. They have assumed the test of helping plants fabricate new and diverse administration frameworks and improves staff information about corporate social duty issues. Timberland has additionally joined things that regularly fall â€Å"beyond production line walls† into the evaluation program. Essential things like nutritious food, clinical administrations, lodging, youngster care, tutoring, and transportation are completely considered during the assessment. It is guaranteed that that there are ways for laborers to learn and develop, for example, open doors for entertainment, abilities advancement, and investment funds or credit-all basic for guaranteeing the pride of laborers in the worldwide flexibly chain. As a traded on an open market endeavor and a corporate resident, Timberland is focused on connecting with financial specialists/partners in exchange and activity to decrease our worldwide impression. Speculator profiles is expansive and differing, and incorporates gatherings or people who can influence or are influenced by-the organization. Timberland’s way to deal with partner commitment centers around two focal precepts straightforwardness and responsibility . Straightforwardness empowers to take part in sincere discourse with partners, challenge presumptions and energize advancement. It additionally assists work with trusting with these accomplices and pundits to extend comprehension of effect on the world and advance way to deal with corporate social duty. Responsibility correspondingly drives endeavors to look for open and partner contribution as to seek after pledge to business and equity. By conveying execution, partners can gauge progress and consider them responsible for arranged enhancements. At Timberland, social duty begins at the top. The Company has a solid arrangement of qualities that structure the determination for all that is being accomplished for he network †humankind, lowliness, uprightness greatness. Timberland has spearheaded a few dynamic ecological and social projects. Every one of these projects together under one umbrella of Corporate Social Responsibility formalized Timberland’s Four CSR Pillars: Energy, Product, Workplace Service. Installed in every column is a responsibility or striking objective that drives Timberour system in that field. Q : 2 : notwithstanding an atmosphere of social obligation, do you think Timberland is probably going to encourage an atmosphere of moral mindfulness all through its association? Clarify your answer. A:2 : Timerland’s Code of Conduct : To make quantifiable feasible effect in the lives of laborers , the networks where we live and work and the earth we value through key connections and ventures that release urban potential , construct abilities and assemble partners in like manner reason. All things considered, I feel, its to be sure an extraordinary blend Timberland needs to work together remembering social government assistance . Business and network being combined to make all the more remarkable venture and network cultivating an atmosphere of moral mindfulness all through its association. The issues being held onto as an undertaking and as a network are intricate and broad. Also, to broaden impact as a capable business, Timberland searches for chances to use their ability by teaching and engaging a more extensive society (that is, different brands, government associations and private residents). Along these lines, they advance and steward the natural and social strength of our planet and its kin and offer our energy for Earthkeeping exercises. Way to deal with building solid networks and a sound planet through metro activity is grounded in three fundamental standards: Timberland’s corporate culture is worked around estimations of Humanity, Humility, Integrity and Excellence. In the CSR field, as in each part of the organization, all projects must mirror these qualities. Organization depend on a community oriented procedure based on a typical vision and adjusted qualities inside our association and with accomplices in the business to make suffering change. This incorporates cooperating to bring issues to light, model development and constrain activity. The consequences of endeavors over every one of the four CSR mainstays of Energy, Product, Workplace and Service must be quantifiable and transformative . Q : 3 : In what ways does Timberland’s way of administration programs help build up the nature of its work power? A: 3 : Business people group will be consolidated you have an all the more remarkable venture network. said Ken Freitas †Timberland Vice President Social Enterprise. Timberland executes this responsibility through a genuine of projects in which its representatives including top administrators corporate dollars take part. Through its way of administration program, workers gets as long as 40 hours of paid time every year to take an interest in network administration ventures at neighborhood schools, day care focuses, the general public for counteraction of savagery to creatures ( SPCA ), food banks, and so forth they may tidy up a close by sea shore or help fabricate a recreation center. Quite a while back Timberland built up its administration holiday program, in which 3-6 months vacations are granted to upwards of 4 workers who wish to utilize their expert abilities to help non beneficial associations full time, at that point there is a worldwide servâ€Aâ€Palooza, the yearly overall co-wide festival during which 2000 representatives, sellers and network accomplices in a day of administration. Connecting as an organization in network administration throughout the years has delivered an assortment of advantages, including the accompanying: Augmented representative turn of events. Our administration ventures are representative composed and driven. Representatives who venture up to lead administration ventures get preparing in venture the board, group inspiration, and introduction aptitudes, which they can move from their administration jobs into an expert limit . Expanded representative fascination and maintenance. Reactions to our worldwide worker review reliably show that the Path of Serviceâ„ ¢ program advantage is a factor in our employees’ choice to work for and remain at Timberland. Fortified business associations. Timberland urge workers to impart the administration ethos to colleagues, merchants, and clients, to expand the effect which can be made in networks. Partaking in administration encounters gives understanding into the organization culture and qualities a benefit in building progressing business connections. Strengthened promise to network building and altruism. Enduring effects wins in the networks in which commitments wait long after the particular assistance occasion.

Religion question Assignment Example | Topics and Well Written Essays - 250 words

Religion question - Assignment Example Likewise, this god had a kid with one of his spouses, therefore, Jesus was conceived. After the introduction of Jesus, Satan was conceived which places him as the sibling of Christ. This conviction certainly negates the Christian philosophy that perceives Satan as a fallen holy messenger who defied God. In this unique situation, the Jesus Christ that Christians perceive isn't a similar Jesus that the Mormons know about. Their lessons made another religious philosophy of Jesus. Ultimately, Christians perceive the authority of the Bible and its message, thinking of it as great. Nothing ought to be included or deducted from its message. In Mormonism, they have communicated the constraints of the Bible through the eighth article of confidence from the Mormon Church states, We accept the Bible to be the expression of God to the extent it is deciphered correctly. Thus, Mormons can decipher the Bible as indicated by their point of view. Taking everything into account, Mormons are not viewed as Christians since their religious philosophy repudiates the fundamental convention of Christianity, all the more in this way, they don't completely perceive the Bible as the unerring expression of

A Discussion for Wal-Mart’s Financial Statements - 825 Words

A Discussion for Wal-Mart's Financial Statements (Other (Not Listed) Sample) Content: A Discussion for Wal-Marts Financial StatementsName:SubjectDate of Submission Balance Sheet  HYPERLINK "http://finance.yahoo.com/q/bs?s=WMT+Balance+Sheetannual" http://finance.yahoo.com/q/bs?s=WMT+Balance+SheetannualIncome Statement  HYPERLINK "http://finance.yahoo.com/q/is?s=WMT+Income+Statementannual" http://finance.yahoo.com/q/is?s=WMT+Income+StatementannualNotes to the Financial Statement  HYPERLINK "/Archives/edgar/data/104169/000010416914000019/wmtform10-kx13114.htm" /Archives/edgar/data/104169/000010416914000019/wmtform10-kx13114.htmManagement Discussion and Analysis  HYPERLINK "http://cdn.corporate.walmart.com/66/e5/9ff9a87445949173fde56316ac5f/2014-annual-report.pdf" http://cdn.corporate.walmart.com/66/e5/9ff9a87445949173fde56316ac5f/2014-annual-report.pdf Wal-Mart is an international organization that specializes in the retail business. The organization opened its first store in 1962 and now has stores in 27 countries around the world. The store is available in countries such as Brazil, the United Kingdom, and The United Sates of America. It is notable that the organization helps people save their money by selling products at the cheapest prices. As evidence, 245 million consumers visit their stores every week (Wal-Mart, 2014). It is also crucial to highlight that Wal-Mart trades publicly in the New York Stock of Exchange under the ticker symbol WMT. Considering the rapid expansion of the organization under discussion, it is reasonable to examine the organizations financial statements in order to identify its practices. Therefore, this paper discusses Wal-Marts financial statements by focusing on the notes to financial statements, the balance sheet, management analysis, and the income statement. According to the Wal-Mart notes to financial statements (2014), the organization uses the American generally accepted accounting principles to keep their books. As evidence, their 10-K annual report reveals that their consolidated financial statements have been prepared in consistent with the American generally accepted accounting principles. Additionally, the same report reveals that Wal-Mart uses different methods of accounting to record their inventory. For instance, the organization uses the last in, first-out (LIFO) retail method of accounting for all American stores and the first-in first-out retail method of accounting for all international segments. Further, the organization uses the LIFO weighted-average cost for inventories from Sams Club segment. It is also notable that Wal-Mart made continuous profits for the years ending 31st January 2012, 2013 and 2014. The organization made not only continuous profits, but also recorded a steady increase in profits across the aforementioned years. This owes to the reality that the organization made gross profits of 118,225,000, 116,354,000, and 111.516,000 in 2014, 2013, 1nd 2012 respectively. It is crucial to highlight that Wal-Mart states receivables at the ir carrying values. They comprise of amounts due from banks, insurance companies, suppliers, real estate transactions, and consumer financing programs. Thus, the organization uses pledging to acquire loans from investors for their accounts receivables. It is also critical that the organization used the direct write-off method to allow for bade debt. This method complements the fact that Wal-Mart adheres to the American generally accepted accounting principles because the principles advocate the direct write-off method of tackling bad debt (Fridson and Alvarez, 2011). Wal-Mart also issues different types of stocks to their investors. As evidence, their balance sheet indicates that the organization issued miscellaneous stock options warrants and common stocks. Moreover, the miscellaneous stock options warrants recorded a steady increase from 2012 to 2014 while the common stocks recorded a steady decline from 2012 to 2014. It follows that the organization pays lower dividends to its sh areholders because common stocks pay lower dividends than preferred stocks (Fridson and Alvarez, 2011). Wal-Mart also recorded an increase in revenues from 2012 to 2014. This owes to the reality that the organization recorded revenues of 476,294,000, 468,251,000, and 446,509,000 in 2014, 2013, and 2012 respectively (Wal-Mart, 2014). This implies that the organization has been working to increase their sales over the three years. Apparently, the steady increase in revenue explains why the organization recorded a steady increase in gross profits across the years. Another important subject for discussion is the amount of expenses spent by Wal-Mart over the last three years. This owes to the reality that the organization recorded a steady increase for expenses from 2012 to 2014. The steady increase is enhanced by the fact that the organization recorded expenses amounting to 118,...

Langston Hughes and the Double Consciousness - Literature Essay Samples

Raymond Smith once wrote, Hughes attempted to integrate the two facets of double consciousness (the American and the Negro) into a single vision that of a poet. Langston Hughes, possibly the most prominent black American poet, incorporates these complementary aspects of consciousness into his poetry on a frequent basis. The concept of a multi-faceted consciousness is exhibited in his poems through the intertwining of the black perspective into the broader American one.As demonstrated in his poem American Heartbreak, Hughes describes an American issue using themes more common to African-American art. In this composition, the primary expression is that of the American ideal of freedom. The acknowledgement of the existence of a degree of freedom is significant in that it portrays the ability of blacks to express themselves, much as the author is doing in this poem. Contrary to the prevalent theory that America is the land of equality, the speaker recognizes a number of shortfalls of this proclaimed freedom when put into practice. He believes Freedom / stumps its toe on the group of people it ignored throughout American history. Although the idea that an individual group is lacking in freedom is not unique to blacks, it is expressed throughout much of their artwork. Hughes also cites a historical event when he refers to The great mistake / That Jamestown / Made long ago. This allusion is referring to the foundation of plantations and the implementation of a system that required the subservience of an entire race. This obviously inhibits the presence of freedom for the subjugated people who were deprived of their basic human rights. As such, Hughes is directing a message to America that declares the need for unhindered liberty and for the reconciliation of past grievances.The poem Democracy discusses the lack of freedom and the erroneous methods that were being used to achieve it. He criticizes the fear tactics used to attain democracy by stating, Democ racy will not come through compromise and fear. Hughes seems to believe that the governmental system in the United States has been achieved at the cost of the needs and desires of blacks. They have had to sacrifice themselves and their families to build this nation through the subjugating travesty of slavery. The speaker also tire[s] so of hearing people say, / Let things take their course. / Tomorrow is another day. Essentially, he is condemning those who take a passive approach to the attainment of equality and freedom, both of which are guaranteed to all people by the documents upon which this country is based. He is also promoting the foundation of a true democracy through effort and cooperation between the races. Similar to many blacks, the speaker acknowledges that he does not enjoy the same freedom as other individuals. He makes the plea, I want freedom / Just as you. At the time of the composition of this poem, blacks were still feeling the effects of discriminatio n and oppression. From this, it can be safely assumed that the speaker is a black individual who has experienced this and wishes for equality, as people of all races do. In this manner, he blends the American ideal of freedom with an analysis of it from the African-American perspective.Offering another form of a dual consciousness, Refugee in America combines an American perspective with that of an unidentified refugee, who is not necessarily black. This poem celebrates the principle of freedom as exhibited in America. The speaker states, on my heart-strings freedom sings / All day everyday. This individual has such a positive disposition as a result in a change in his circumstances. As a refugee, he has sought refuge from tyranny and oppression in America, where he has experienced liberty like never before. This is amplified by the speakers proclamation, If you had known what I knew / You would know why. This contrast portrays not only the refugees joy at having escaped his past, but also a recognition that most people in America take their freedom for granted. Although the refugee is free from his former reigns, he still wishes to inform the population of the atrocities that occur in the rest of the world. This is analogous to the situation of the blacks through their escape from the yolk of slavery and the subsequent Civil Rights movement, which attempted to educate and persuade people to adopt equality in all aspects of life. By creating a parallel between the refugee and an African-American, both of whom have experienced a form of oppression, Hughes further develops his position.Langston Hughes, a lyrical master, has managed to compose poetry that represents the complementary viewpoints of the Negro and the American. This assists in the portrayal of his stance that although there is some level of freedom in the United States, it is lacking for some. Whether by discrimination or a sheer lack of opportunities, liberty is not readily available t o all those who dwell under the authority of the American government. Hughes acknowledges this and attempts to make a social commentary through his poetry, which also serves to exemplify the black experience in America.

Theoretical discussion of Nikes labor standards in foreign nations - Free Essay Example

Sample details Pages: 5 Words: 1514 Downloads: 1 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? What labor standards regarding safety, working conditions, overtime, and the like, should Nike hold foreign factories to: those prevailing in that country or those prevailing in the United States? The unsuccessfully of labor standards which are child labor, hazardous working conditions, excessive working hours, and poor wages in developing countries are still the major problems. In order to increase company profits, Nike then reduces the cost by having the low labor wages paid. The multinational corporations such as Nike needs to developed code of conduct for their suppliers to make its unidirectional and correctly. The meaning of a code of conduct is the code that provides a guideline of ethical behaviors and values which company uses to follow when faced the problem in a day-to-day work (Locke, 2007). He also states that the code of conduct of Nike requires subcontractors to consider some basic labor, safety standards, and environmental and health. According to Kochan (2007), the codes of conduct do not protect the labor rights or improve working conditions but can limit legal liability and prevent the company reputation only. According to the case, Nike faced the problem of the low labor standards in foreign factories that are the subcontractors. Nike had become a sweatshop symbol of the evils of globalization. The definition of sweatshops is unsafe and unhealthy working conditions including low wages, long hours or work with no overtime pay, health or safety, and child labor (Banfe, 2001). The sweatshops will occur in the factories that have the problems of poor labor standards (Miller, 2006). For example, the company that pays the salaries less than minimum wages and forces employees to work overtime. The sweatshops and low labor standards are the important factors that can impact the economic development (Park-Poaps, 2009). According to Miller (2006), the sweatshops don ¿Ãƒâ€šÃ‚ ½t help low educated workers in the develop ing countries from poverty due to the fact that people have less alternative choices in choosing a job. A big American company  ¿Ãƒâ€šÃ‚ ½ Nike outsources the foreign factories to manufacture their athlete shoes. This will caused the United States has the impact on unemployment rate (Greene, 2007). Due to the fact, huge labor markets are needed to satisfy the demand which increasing continuously (Schwartz, 2000). He also states that the requirement of the huge labor markets will cause the talent is become not important. According to Greene (2007), the salaries are set based on the productivity level. No company can pay a labor wage beyond the productivity level. The reason of poor labor standards in terms of minimum wages and hiring child labor caused Nike ¿Ãƒâ€šÃ‚ ½s subcontractors to become a sweatshop. The setting of minimum wages should be cancel to deny the problems of the poor labor standards (Greene, 2007). The statistical analysis found that the anti-sweatshops campaign can increase the unskilled labor wages around twenty percent in the footwear factories (Miller, 2006). Regarding to safety, working conditions, overtime, Nike should hold the conditions with foreign factories which are Indonesia, Vietnam, and China. If Nike persists on prevailing conditions in the United States, there is unessential for Nike to look for outside countries manufacturers. According to Park-Poaps (2009), the research found that the foreign outsourcing firms have impact on the stakeholders and governance structure in terms of the public pressure. Nevertheless, through the pressure that Nike received from many groups of association, the company should find the solution to improve the working conditions or labor standards from the Nike ¿Ãƒâ€šÃ‚ ½s foreign manufacturers. If Nike can enhance its labor standards, Nike will receive benefits from the public relations rather than putting more effort. In addition, Nike can reduce the cost of developing public relation strategies. According to Park-Poaps (2009) in the recent time, the American companies place importance on corporate public relation in order to answer and perform the public response. The enhancement of labor standards in foreign factories could make Nike has good company ¿Ãƒâ€šÃ‚ ½s reputation. To avoid the problems of the sweatshops, the improvement of education and a living wage should be done by the government in each country (Greene, 2007). Moreover, the viable systems of labor conditions should be control and restrict by non-governmental association such as non-governmental organizations (NGOs) (Park-Poaps, 2009). Nike has got a high public pressure from the problem of sweatshop in the foreign subcontractor companies. Therefore, Nike should response to the public by creating the ethical labor management strategies which respect to human rights and also public relation management strategies based on the moral practice (Park-Poaps, 2009). Nike can also establi sh the codes of ethics in the corporate culture. According to Kantor (2002), the codes of ethic can produce a good effect on corporate social responsibility (CSR). The company that does the corporate social responsibility can create the company reputation in the positive way. Nike should put more effort in decision making when doing business internationally by having the ethical standards in human resource management in supplying company. According to Park-Poaps (2009) the ethical standards of the company can refer to the role of top management that can impact on the company reputations. The managers should present their higher standards as role models to employee in the way they should behave (Kantor, 2002). If Nike practices the better ethical labor standards, the company will receive good corporate image. Moreover, Nike should hold the foreign subcontractors to those prevailing in the United States by having the possible standards in term of working conditions and overtime that p rotect the basic rights of employees. In the production period, the productivity limitation within a day should not exceed employee strength and also should not hurt the worker ¿Ãƒâ€šÃ‚ ½s health (Schwartz, 2007). Regarding to the Nike case, the company could not meet the satisfaction of stakeholder which is the employees. The problem of employees seems to be the influential concern rather than other stakeholders. According to Schwartz (2000), a good company needs to meet the satisfaction of its stakeholders which are customers, shareholders, and employees. He also argued that if the employees lose their jobs, it is the company mistake. The emphasis of stakeholders especially in employees caused the company has more cost adding (Greene, 2007). He also states that many companies try to avoid the cost of labor by changing the ways in doing business. For example, the automated check-out counter in supermarkets and teller bank machines has been found in the developing world. T he cost saving is become a major concern at the present time when the economic problems occur. In addition, the technology changing is also the possible factor to reduce the number of workers. Therefore, the change in technology and the cost saving could be the cause of the unemployment in developed countries such as the United States. These factors lead the big company  ¿Ãƒâ€šÃ‚ ½ Nike needs to use the outsourcing manufacturers in foreign countries to produce their products. According to Locke (2007), the ways Nike response to the public pressure are that all suppliers need to sign the code of conduct and post within the factories. In the code of conduct, it provides the training and the staff to control all of suppliers. In addition, Nike has approximately one thousand mangers working in those foreign factories to responsible for training Nike ¿Ãƒâ€šÃ‚ ½s code of conduct and labor practices. Locke also argued that the new approval process of Nike is the three diff erent types of audit which are a basic environmental, safety and health audit, and a more in-depth management and working conditions audit. However, the codes of conduct of Nike seem to be unsuccessful in some countries which the problems of poor wages and inordinate work hours or harassment (Locke, 2007). Hence, Nike should continue to check and evaluate the foreign subcontractor firms. In another way, Nike can use the trusty auditor firms to inspect the accuracy within those manufacturers. In conclusion, the sweatshops are the major problem of Nike in doing business with foreign subcontractors to manufacturer their products. To eliminate the sweatshops, the related associations or government in those developing countries should come to look after and inspect Nike ¿Ãƒâ€šÃ‚ ½s subcontractors. The needed of the huge labor markets in the real world can create the obstacle in the working conditions such as a low wages paid, no overtime pay, long-time working, and child labor. On the other hand, the education and a living wage are also important factors that need to concern in order to solve the problem of unskilled workers in developing countries. Moreover, Nike should hold the foreign factories to those prevailing in subcontractor countries  ¿Ãƒâ€šÃ‚ ½ Vietnam, Indonesia, and China. To improve the labor standards regarding safety, working conditions, overtime, Nike should practice the ethical standards by concern on the human right and basic needs of employees. The managers should act as the role model on the ethical behavior to make the employees to follow the codes of ethic. In addition, the codes of conduct are important for the Nike foreign manufacturers to follow and practice in the correctly way. If Nike ¿Ãƒâ€šÃ‚ ½s foreign subcontractors can improve the labor standards and working conditions by using the codes of conduct and the codes of ethic, Nike will get the benefit from the public relation in term of company reputation and als o avoid public pressure. Don’t waste time! Our writers will create an original "Theoretical discussion of Nikes labor standards in foreign nations" essay for you Create order

The Soldier by Rupert Brooke Text and Analysis

The poem The Soldier is one of English poet Rupert Brookes (1887–1915) most evocative and poignant poems—and an example of the dangers of romanticizing World War I, comforting the survivors but downplaying the grim reality. Written in 1914, the lines are still used in military memorials today. If I should die, think only this of me:That theres some corner of a foreign fieldThat is for ever England. There shall beIn that rich earth a richer dust concealed;A dust whom England bore, shaped, made aware,Gave, once, her flowers to love, her ways to roam,A body of Englands, breathing English air,Washed by the rivers, blest by suns of home.And think, this heart, all evil shed away,A pulse in the eternal mind, no lessGives somewhere back the thoughts by England given;Her sights and sounds; dreams happy as her day;And laughter, learnt of friends; and gentleness,In hearts at peace, under an English heaven. Rupert Brooke, 1914 About the Poem The Soldier was the last of five poems of Brookes War Sonnets about the start of World War I. As Brooke reached the end of his series, he turned to what happened when the soldier died, while abroad, in the middle of the conflict. When The Soldier was written, the bodies of servicemen were not regularly brought back to their homeland but buried nearby where they had died. In World War I,  this produced vast graveyards of British soldiers in foreign fields, and allows Brooke to portray these graves as representing a piece of the world that will be forever England. Writing at the start of the war, Brooke prefigured the vast numbers of soldiers whose bodies, torn to shreds or buried by shellfire, would remain buried and unknown as a result of the methods of fighting that war. For a nation desperate to turn the senseless loss of its soldiers into something that could be coped with, even celebrated, Brooke’s poem became a cornerstone of the remembrance process and is still in heavy use today. It has been accused, not without merit, of idealizing and romanticizing war, and stands in stark contrast to the poetry of Wilfred Owen (1893–1918). Religion is central to the second half of The Soldier, expressing the idea that the soldier will awake in a heaven as a redeeming feature for his death in war. The poem also makes great use of patriotic language: it is not any dead soldier, but an English one, written at a time when to be English was considered (by the English) as the greatest thing to be. The soldier in the poem is considering his own death but is neither horrified nor regretful. Rather, religion, patriotism, and romanticism are central to distracting him. Some people regard Brooke’s poem as among the last great ideals before the true horror of modern mechanized warfare was made clear to the world, but Brooke had seen action and knew well of a history where soldiers had been dying on English adventures in foreign countries for centuries and still wrote it. About the Poet An established poet before the outbreak of World War I, Rupert Brooke had traveled, written, fallen in and out of love, joined great literary movements, and recovered from a mental collapse all before the declaration of war, when he volunteered for the Royal Naval Division. He saw combat action in the fight for Antwerp in 1914, as well as a retreat. As he awaited a new deployment, he wrote the short set of five 1914 War Sonnets, which concluded with one called The Soldier. Soon after he was sent to the Dardanelles, where he refused an offer to be moved away from the front lines—an offer sent because his poetry was so well-loved and good for recruiting—but died on April 23rd, 1915 of blood poisoning from an insect bite that weakened a body already ravaged by dysentery.

Slaughterhouse Five By Kurt Vonnegut - 1199 Words

War is an omnipresent evil. At times it might be necessary, as in stopping a tyrant from oppressing a society, but at other times, it causes more harm than good. War has demolished entire communities, reshaped lives, and damaged individuals’ mental stability. Not until recent centuries has the impact of war on a person’s psychological state been considered. One book, which was published in the middle of the twentieth century, Slaughterhouse-Five, by Kurt Vonnegut, is able to show the various possible results war can have on a person’s mind. In the novel Slaughterhouse-Five, Vonnegut is effectively able to portray the psychological effects of war through Billy Pilgrim and his fantasies, his indifference, and his alienation because of Vonnegut’s own personal experiences in war. Billy Pilgrim creates different fantasies after his experiences in Dresden. These fantasies are a direct result of Billy’s post-traumatic stress disorder (PTSD) and other prob lems he developed. Susanne Vees-Gulani states in â€Å"Diagnosing Billy Pilgrim† that â€Å"his problems are directly related to his war experiences† (293). PTSD is usually the result of people facing an event that involved serious threat to life or the well-being of themselves or others. A common symptom of PTSD is constantly reliving past traumatic events: which is seen through Billy’s cyclic timeline or his â€Å"time travel† (Vees-Gulani 294). According to Vees-Gulani, Billy never â€Å"psychologically left World War II;† therefore, withShow MoreRelatedSlaughterhouse Five by Kurt Vonnegut534 Words   |  2 PagesSome people may think the novel Slaughterhouse Five by Kurt Vonnegut is a failure. In fact, Kurt Vonnegut himself calls it a failure. A lot of people disagree with that, many think that Slaughterhouse Five is one of Vonneguts best novels. They say it is the most successful book they have ever read, just for reasons of the author himself. From him being bluntly honest, to his great wit. So if it is such a failure in his eyes, why did he write it, what was his purpose, and why was it even publishedRead MoreSlaughterhouse Five By Kurt Vonnegut1458 Words   |  6 PagesThroughout the novel Slaughterhouse-Five by Kurt Vonnegut Barry Sadler singer of the song Ballad of the Green Beret and novelist Kurt Vonnegut maintain comparable tones regarding their literature pieces representing the war and the underlying image that is portrayed by the Green Beret. Sadler insightfully states that the impacts that committed soldiers fought through and the sacrifices their families had endured: represents honor, courage, and is described as jingoistic. It is an exceptionallyRead MoreSlaughterhouse Five by Kurt Vonnegut1560 Words   |  7 Pages Slaughterhouse-five strives to remember the tragedy of the bombing of Dresden. Kurt Vonnegut constructs his novel around a main character who becomes â€Å"unstuck in time† (23). Billy Pilgrim’s life is told out of order, which gives him a different perspective than the rest of the world. Billy lives through his memories, and revisits events in his life at random times and without warning. Vonnegut introduces Billy Pilgrim to the Tralfamadorian way of thinking about memory and time so that he can copeRead MoreSlaughterhouse Five By Kurt Vonnegut1348 Words   |  6 PagesSince the last time I wrote a journal, I started and finished Kurt Vonnegut’s Slaughterhouse-Five and started Neal Stephenson’s Seveneves. Kurt Vonnegut’s Slaughterhouse-Five had a total of 275 pages, and Neal Stephenson’s Seveneves has a total of 854 pages, however, I am currently on page 50. Slaughterhouse-Five is a piece of historical fiction that explores the hardships of war, the odd simplicity of death, and the confusing topic of time. The novel stars Billy Pilgrim, a physically weak and strangeRead MoreSlaughterhouse Five By Kurt Vonnegut3749 Words   |  15 PagesMario Peà ±a Slaughterhouse-Five by Kurt Vonnegut â€Å" ‘Is it an anti-war book?’ ‘Yes,’ I said. ‘I guess.’ ‘You know what I say to people when I hear they’re writing anti-war books?’ ‘No. What do you say, Harrison Starr?’ ‘I say, ‘Why don’t you write an anti-glacier book instead?’† (Vonnegut 4). 1. The author Kurt Vonnegut and a filmmaker, Harrison Starr, converse in this passage, which introduces the topic of Slaughterhouse-Five. In which Starr makes fun of Vonnegut’s idea for planning on making Slaughterhouse-FiveRead MoreSlaughterhouse Five By Kurt Vonnegut1242 Words   |  5 PagesSlaughterhouse Five, a novel written by Kurt Vonnegut, depicts unchronological and sometimes nonsensical moments of the life of Billy Pilgrim as he â€Å"become[s] unstuck in time†(Vonnegut S. Five 23) Billy has no control over where he will end up next. â€Å"He has seen his birth and death many times, and he pays random visits to all the events in between†, and â€Å"is in a constant state of fright, ... because he never knows which part of his life he is going to have to act out next.†(Vonnegut S. Five 23)Read MoreSlaughterhouse Five By Kurt Vonnegut1997 Words   |  8 PagesKurt Vonnegut’s book, Slaughterhouse-Five, is full of historical context, scientific-fiction themes, modernistic themes, and even emphasizes the idea of free will. But Vonnegut’s novel contains one major theme of the destructiveness of war making the book anti-war. Vonnegut uses a variety of techniques to allude to this theme and he does it well. The combination of his writing style and his use of humor to degrade the human in the event of war is highly effective in the fact that it causes the readerRead MoreSlaughterhouse Five, By Kurt Vonnegut941 Words   |  4 Pageslargely fatal events, the survivors reflect upon the unbearable guilt and emotions they have experienced. Billy Pilgrim, the main protagon ist In Kurt Vonnegut’s novel Slaughterhouse-Five, serves as Vonnegut’s vehicle to communicate his feelings and contemplations as a survivor. Throughout the story, Pilgrim, or the reader encounters an animal that Vonnegut uses to convey the range of emotions and incidents that humans are subject to as a result of war. In the novel, a mysterious dog resides alongsideRead MoreSlaughterhouse Five By Kurt Vonnegut1154 Words   |  5 PagesTaylor Holmes In the novel Slaughterhouse Five, Kurt Vonnegut presents a framed narrative voiced through an unreliable narrator that stimulates the presence of universal and empirical truths. (Introducton?) The juxtaposition of predestination with the exercise of free will is an age-old question. In the pagan world, prior to the upsurge of Western development and Christianity, predestination was deemed a truth; pagan gods were superlative and dictated the lives and fates of subordinate humans. AroundRead MoreSlaughterhouse Five By Kurt Vonnegut1050 Words   |  5 PagesLauren Farrell Mrs. Worthington AP ELA 4 30 November 2014 Free Will Through his novel, Slaughterhouse Five, Kurt Vonnegut poses an ancient question: Are we masters of our destiny, or are we simply pawns of fate? The medium through which Mr. Vonnegut presents this riddle is death. Death is the central point to which all action in the book connects. The story is primarily about the death of 135,000 German civilians in the bombing of Dresden narrated by Billy Pilgrim, a man who experiences death from

The Teachings Of Confucius, A Fair And Balanced Feminist...

There is much to be gained from studying the teachings of Confucius, but a fair and balanced feminist interpretation is not one of them. Confucious covers a large variety of topics in his anelects. These writings go deep into the nuances of life, but somehow he fails to mention women in any meaningful way. If mentioned they are as a distraction to followers or of little importance. This imbalance in the treatment of women and men is embedded throughout the Analects. In the teachings of Confucius, the ideals he encourages such as devotion, and respect are represented in men and show them as loyal followers of the Way. However, in the writings of Lady Hyegyeong, these same traits that she exemplifies do not garner her respect. Instead she is seen as passive and lesser than the men that surround her. A feminist reading of confucius would be irresponsible because it encourages an imbalanced power dynamic, placing men above women. Confucius lays out a wide and diverse system of values and ideals to uphold in the Analects. Mainstays of this system include the importance of devotion and loyalty to the vital people in one’s life. In this Confucian anelect, this kind of commitment is introduced â€Å"The gentlemen applies himself to the roots. ‘Once the roots are firmly established, the Way will grow.’ Might we not say that filial piety and respect for elders constitute the root of Goodness† (1.3). Here it is established that devotion and respect are pillars for the â€Å"perfect

Short Leadership Essay free essay sample

Leadership can be defined as the process in which one influences a group of individuals to attain a common goal , made possible by mutual cooperation and cohesive behavior. A leader is not someone who not only stands for himself, but takes into account the opinion of those he lead. Power is bestowed upon a leader but that power will not become his tool to lead. A good leader showcases a positive attitude and maintains a high self esteem. He works towards the goal, but is never pushy; he motivates. Good leaders include Martin Luther King Jr, and Gandhi. One particular leader I respect , though, is my own Volleyball captain in my previous school. Sure , he did not stop a war or neutralize a crisis, but under his leadership, our school has been able to clinch several victories at prestigious competitions. His name is Luo Hao. As an athlete, he always gives his all and as a result, our team usually wins. We will write a custom essay sample on Short Leadership Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the field, he encourages and pushes his teammates to try their best , even when taking a break , he cheers on his teammate from the bench and help correct their flaws. Even with an injury , he would still attend matches and support his team. I can see that he hated being out of the game, but he did not show it. Luo Hao just sat there and watched, and cheered like any good teammate would. I used to be a very bad player, missing obvious shots, and screw up simple formations, but Luo Hao did not give up on me. He even took my under his wings and taught me all the he knew. Despite me throwing away precious points, he insisted that I remain in the field, despite the coach’s objections. We won that game, I scored the last point, my very first point.

Australian Tax Analysis Business Tax Residency

Question: Discuss about the Australian Tax Analysis for Business Tax Residency. Answer: 1. Issue It is known that Fred has come to Australia to set up office for his British employer and is accompanied by his wife while his teenage children attend college in London. His home is England is rented in his absence and he has taken a home on lease in Melbourne. Taking into consideration the above information, Freds tax residency needs to be determined. Rule The underlying tax residency plays a vital role in ascertaining assessable income of a given entity. In this regard, the tax ruling TR 98/17 comes handy as it enlists the various tests that the individual could apply for obtaining the tax residency of Australia in a given year under assessment. The basic details about these tests are highlighted below.(CCH, 2012). Domicile Test To pass the domicile test, the given taxpayer has to adhere with two conditions enumerated below (Woellner, 2014). Taxpayer needs to be Australian domicile holder in accordance with Domicile Act 1982. Permanent abode or residence of taxpayer must be in Australia and in this regard the factors outlined in IT 2650 provide immense guidance, 183 Day Test As per the requisite conditions associated with the test, the taxpayer under assessment needs to reside in Australia for a minimum period amounting to 183 days within the assessment year. However, an additional requirement is that the Tax Commissioner must not have doubts with regards to intent of the taxpayer to make Australia as permanent home going forward (Coleman, 2011). Resides Test The test is highly dependent on verdicts of court and other tax rulings for information on its scope and application. Based on these, the pivotal factors are identified as shown below (Nethercott, Richardson Devos, 2016). Underlying significance of the intent of coming to Australia Nature, scope and intensity of ties existing in Australia which includes both personal and professional The taxpayers social arrangement and lifestyle that the person leads in Australia and comparison of the same with the country of origin Superannuation Test This has limited utility since it determines the tax residency status of foreign based Australian government employees based on whether they make payments to atleast one designated superannuation fund (CCH, 2012). Application Based on the facts mentioned above, the application of test is highlighted below. Domicile Test Fred does not have domicile of Australia. Test Failed. 183 Day Test Fred satisfies the 183 day stay obligation but the given information directly or indirectly does not indicate any plan on Freds part to settle in Australia. Test Failed. Resides Test The reason for coming to Australia is significant as it is related to employment for which he has already stayed 11 months and stay is expected to be longer. He leads a life in the company of his wife which is similar to that which he led in England. Thus, this test is satisfied. Superannuation Test Fred is not employed by Federal Government. Test Failed. Conclusion Since Fred manages to satisfy the resides test, thus for the current assessment year, he would be regarded as an Australian tax resident. References CCH 2012, Australian Master Tax Guide 2012, 50th ed., CCH Australia Limited, Sydney Coleman, C 2011, Australian Tax Analysis, 4th ed., Thomson Reuters (Professional) Australia, Sydney: Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 6th ed., Oxford University Press, Sydney, NSW Woellner, R 2014, Australian taxation law 2014, 7th ed., CCH Australia, North Ryde

Past Exams Essay Example

Past Exams Essay This examination is based on the Canadian Income Tax Act with Regulations (CCH 92nd Edition). Round all calculations to the nearest dollar, except price per share. The following items, applicable to the 2011 taxation year, are provided for reference: Federal Income Tax Rates — 2011 2011 Taxable Income Up to $41,544 $41,545 – $83,088 $83,089 – $128,800 $128,801 and over Personal Tax Credits 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.Federal Marginal Tax Rate 15% 22% 26% 29% 2011 Single status — basic personal amount (paragraph 118(1)(c)). $ 1,579 Spouse or common law partner amount (paragraph 118(1)(a)) 1,579 Eligible dependant (paragraph 118(1)(b)) Same as for spouse or common-law partner in (2) above. Infirm dependants 18 years of age or older (paragraph 118(1)(d)) . 42 The credit is reduced if dependant’s net income exceeds .. 6,076 Age amount — taxpayer is 65 years of age or over (subsection 118(2)) . 981 Child amount (paragraph 118(1) (b. 1) — each child under 18 320 Canada employment amount (paragraph 118(10) – lesser of 15% of employment income for the year and 160 Medical expenses credit (subsection 118. (1)) The threshold is the lesser of 3% of net income and . 2,052 Mental or physical impairment (subsection 118. 3(1)) . 1,101 Caregiver — parent/grandparent (maximum) (paragraph 118(1)(c. 1)) . 642 14,624 The credit is reduced if dependant’s net income exceeds ..Education credit for each qualifying month — full-time (paragraph 118. 6(2)(a)) . 60 Education credit for each qualifying month — part-time (paragraph 118. 6(2)(b)) 18 Textbook credit for each qualifying month — full-time (paragraph 118. 6(2. 1)(a)) 10 Textbook credit for each qualifying month — part-time (paragraph 118. 6(2. 1)(b)) . 3 Continued ETX1M12  ©CGA-Canada, 2012Page 1 of 8 Marks 30 Question 1 Select the best answer for each of the following unrelated items. Answer each of these item s in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1) in your examination booklet. If more than one answer is given for an item, that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations. Note: 2 marks each a. Which of the following institutions is responsible for the development and evaluation of taxation policy in Canada? ) 2) 3) 4) Canada Revenue Agency (CRA) Minister of National Revenue Department of Finance Tax Court of Canada b. Wong received $850 as a dividend from a U. S. corporation. This dividend is net of 15% withholding tax. What amount needs to be included in income? 1) 2) 3) 4) c. $ 850 $1,000 $1,225 $1,441 Which of the following statements is true? 1) 2) 3) 4) An attempt to deceive by omitting revenue is an example of tax avoidance. The basic concept behind tax planning arrangements involves the deferral of tax payments. Tax evasion i s only enforced under civil law. The tax benefit that results from an avoidance transaction is allowed. . Abdul worked for a CCPC for the last 5 years. On January 1, 2009, he was granted an option to buy 100 shares of the company for $15 each when the market value was $14 each. He exercised his option on June 1, 2009, when the market price was $18 per share. He sold his shares at $20 per share on December 1, 2010. What will be Abdul’s employment income in 2009 based on this transaction? 1) 2) 3) 4) e. $ 0 $200 $400 $600 Which of the following properties gives rise to a capital loss on disposal? 1) 2) 3) 4) Eligible capital property Timber resource property Canadian resource properties Collection of stampsContinued ETX1M12  ©CGA-Canada, 2012 Page 2 of 8 f. Martin disposed the following properties in 2011: Proceeds of Disposition Rare book Diamond ring Laptop computer $ 7,000 4,000 700 Adjusted Cost Base $ 1,000 800 1,500 Selling Expenses $ 2,000 — — What is the net taxable capital gain for 2011 from these transactions? 1) 2) 3) 4) $3,000 $3,500 $8,400 $9,200 g. Which of the following statements is true about non-capital losses carryovers incurred after 2005? 1) 2) 3) 4) They can be carried back to 3 years and carried forward to 20 years. They can be carried back to 3 years and carried forward to 10 years.They can be carried back to 7 years and carried forward to 20 years. They can be carried back to 3 years and carried forward indefinitely. h. Sacha owned two residential properties. He lived in both properties on a regular basis. He sold both properties on January 21, 2011. Date of Purchase City home Cottage 2003 2009 Cost $ 300,000 100,000 Selling Price $ 390,000 145,000 What will be his minimum total taxable capital gain on the disposition of the two residences? 1) 2) 3) 4) i. $ 5,000 $ 10,000 $ 20,000 $135,000 Which of the following is not a Division C deduction? ) 2) 3) 4) Employee stock option deduction Capital gain deduction Social assistance receipts RRSP deduction j. Which of the following types of income cannot be earned by a corporation? 1) 2) 3) 4) Active business income Specified investment business income Employment income Personal services business income k. John contributed $600 to a candidate for election to the House of Commons and $400 to a candidate for election to city hall. What is the maximum federal political tax credit he can claim? 1) 2) 3) 4) $400 $475 $558 $650 Continued ETX1M12  ©CGA-Canada, 2012 Page 3 of 8 l. The following information is about AB Ltd. Taxable income Manufacturing and processing (MP) profit Aggregate investment income Income subject to small business deduction What is the MP profit deduction (assume a rate of 11. 5%)? 1) 2) 3) 4) $ 0 $13,800 $51,750 $57,500 $ 500,000 $ 450,000 $ 10,000 $ 330,000 m. Kamal moved to Canada on June 1, 2005, from a country that has no tax treaty with Canada. When he immigrated, he owned shares of a publicly listed company. He purchased thes e shares in 2001 at a cost of $1,000. The market value of these shares was $1,500 on June 1, 2005. Kamal sold these shares on June 1, 2011, for $2,000.What will be his taxable capital gain? 1) 2) 3) 4) $ 0 $ 250 $ 500 $ 1,000 n. Which of the following statements is not correct regarding the capital dividend account (CDA)? 1) The purpose of the CDA is to complete integration of corporate and personal income tax on capital gains and similar receipts. 2) The intent of the CDA is to ensure that the tax result to the shareholder is approximately the same as if the shareholder has earned or received the income directly. 3) Both public and private corporations can have a CDA. 4) Capital gains and receipts before January 1, 1972, cannot be part of a CDA. . In the year of immigration or emigration, some of the personal tax credits of the taxpayer are prorated. This calculation is based on the number of days that the individual stayed in Canada. Which of the following credits is not prorated? 1) 2) 3) 4) Age credit Basic personal credit Disability amount First-time home buyers credit Continued ETX1M12  ©CGA-Canada, 2012 Page 4 of 8 45 Question 2 New Look Inc. , a Canadian-controlled private corporation (CCPC), operates a manufacturing business. Financial statements for the year ended December 31, 2011, reported a net income before taxes of $208,000.You have been retained to determine the corporation’s income tax liability and provide advice on other tax matters. You have gathered the information outlined in Exhibit 2-1. Required 30 a. Under Part I of the Income Tax Act, calculate New Look’s minimum net income for tax purposes and minimum taxable income for the 2011 taxation year. 13 b. Based on your answer to part (a), calculate the minimum Part I and Part IV federal income tax, and refundable dividend tax on hand (RDTOH) for the 2011 taxation year (ignore surtaxes and do not calculate the general rate reduction). . The integration of corporate and indiv idual taxation is very important. What are the two major tools for integration used in the Income Tax Act for the individual shareholders of all taxable Canadian corporations? 2 EXHIBIT 2-1 NEW LOOK INC. 2011 Financial Information 1. New Look’s net income for tax purposes is summarized as follows: Income from operations Loss for the sale of assets Rental income Interest income Dividend income — GG Inc. $ 200,000 (15,000) 10,000 4,000 9,000 $ 208,000 2. New Look owns 9% of the outstanding shares of GG Inc. a CCPC. In 2011, GG earned active business income of $390,000 and received a dividend refund of $15,000 from its 2011 dividend. 3. A review of New Look’s 2010 corporate tax return provides the following information: Capital dividend account Cumulative eligible capital RDTOH Undepreciated capital cost: Class 1 Class 17 Class 43 $ 10,000 NIL NIL 150,000 25,000 60,000 4. On July 1, 2011, New Look purchased a franchise for $150,000 to operate a retail store. The fr anchise has a 5-year term plus two renewable 5-year option periods.On January 1, 2011, New Look sold one of its retail stores for $330,000 (land $100,000; building $200,000; and goodwill $30,000). This store was acquired in 2005 for $250,000 (land $90,000 and building $160,000). On January 1, 2011, New Look leased new office space and spent $30,000 to develop and renovate the office. This lease is for 5 years plus two 5-year renewable option periods. Continued ETX1M12  ©CGA-Canada, 2012 Page 5 of 8 EXHIBIT 2-1 (Continued) 5. New Look’s income statement for the year ended December 31, 2011 included the following: Amortization Travelling cost to egotiate the franchise purchase Interest on late payment of tax instalment Reserve for possible sales return Payroll benefits Paving the parking lot of storage area Amount paid to a collection agency to recover delinquent accounts receivable Administrative expenses Legal expenses Development expenses $ 17,000 2,745 1,000 4,000 40,000 10,000 3,000 25,000 10,000 5,000 6. Administrative expenses included a $1,000 premium on life insurance for the company’s president (his spouse is beneficiary) and a $9,000 premium on group term life insurance for the employees. 7.Legal expenses included $2,000 for drafting the franchise agreement, $4,000 for drafting a buy/sell agreement among the shareholders, and a $4,000 annual audit fee. 8. Development expenses included $1,400 for the cost of software and $1,600 for small tools, each costing less than $200. 9. Travel expenses included a payment of $5,600 ($0. 56 per kilometre) to an employee as a car allowance. This employee used his personal car for business purposes. 10. The company paid $1,000 for the purchase of football game tickets for clients. 11. No dividend was declared in 2011.Continued ETX1M12  ©CGA-Canada, 2012 Page 6 of 8 25 Question 3 Jane is employed by Bayshore Inc. , a CCPC in the paper manufacturing industry. She has requested your assistance in prepa ring her 2011 income tax return. Information regarding Jane’s financial activities for 2011 is outlined in Exhibit 3-1. Selected information from her 2010 return is provided in Exhibit 3-2. Required 19 a. Calculate Jane’s minimum net income for tax purposes in accordance with the format of Section 3 of the Income Tax Act, and her minimum taxable income for the 2011 taxation year. 6 b.Based on your answer to part (a), calculate Jane’s minimum federal income tax for the 2011 taxation year. Show all calculations. EXHIBIT 3-1 JANE 2011 Financial Information 1. In 2011, Jane’s salary from Bayshore was $70,000. From this salary, Bayshore deducted income tax of $13,000, and CPP and EI of $3,005. The company contributed $5,000 directly to Jane’s personal RRSP account. Bayshore also paid the $900 premium for private medical insurance. 2. On January 1, 2011, Jane borrowed $15,000 interest free from the company. She used $10,000 to buy an automobile for her s pouse and $5,000 to purchase shares of ABC Public Limited.CRA’s prescribed rate for all 4 quarters of 2011 was 5%. This loan was still outstanding at the end of the year. 3. Jane attended a one-day sales convention related to her job. Bayshore paid the $1,000 cost of the convention. This cost included the price of lunch provided at the convention. 4. During the year, Jane used the company-provided automobile. She used the car for personal purposes and paid $4,000 to the company for the total operating cost for this year. The monthly lease cost of $850 was paid by the company. 5. In January 2011, Jane purchased a condominium for $160,000 for rental purposes.In 2011, she received rents of $11,000. The December rent of $1,000 was not received by the end of January. She incurred condominium fees and mortgage interest of $9,000. 6. Jane sold a bond in March 2011 for $20,400. This amount included $400 interest for the period of October 1, 2010 to March 31, 2011. Jane purchased this bond on October 1, 2010 for $19,000. 7. In November 2011, Jane received $1,145 on the maturity of a 2-year GIC. This amount included an initial investment of $1,000 invested at the rate of 7% per annum compounded for 2 years. 8.Jane had the following other receipts and disbursements in 2011: Income tax return fee paid by the employer Dividend received from a foreign public company — net of 10% withholding tax RRSP contribution to her spouse’s account Tax-free savings account (TFSA) contribution Safety deposit box fee Life insurance premiums $ 200 1,800 7,000 5,000 100 1,200 9. Jane is married and has one child (age 4). Her spouse had net income of $90,000 in 2011. During the year, the couple paid $8,000 for daycare expenses for the child. The child credit was claimed by Jane. ContinuedETX1M12  ©CGA-Canada, 2012 Page 7 of 8 EXHIBIT 3-2 E Select 2010 Can ted ntax Schedules e 1 00 END OF EXAMINATION E ETX1M12  ©CGA A-Canada, 201 12 Pa 8 of 8 age PERSONAL CORPORATE T AXATION [TX1] EXAMINATION TX1 Before starting to write the examination, make sure that it is complete and that there are no printing defects. This examination consists of 8 pages. There are 3 questions for a total of 100 marks. READ THE QUESTIONS CAREFULLY AND ANSWER WHAT IS ASKED. To assist you in answering the examination questions, CGA-Canada includes the following glossary of terms.Glossary of Assessment Terms Adapted from David Palmer, Study Guide: Developing Effective Study Methods (Vancouver: CGA-Canada, 1996). Copyright David Palmer. Calculate Mathematically determine the amount or number, showing formulas used and steps taken. (Also Compute). Examine qualities or characteristics that resemble each other. Emphasize similarities, although differences may be mentioned. Compare by observing differences. Stress the dissimilarities of qualities or characteristics. (Also Distinguish between) Express your own judgment concerning the topic or viewpoint in question.Discuss both pros and cons. Clearly state the meaning of the word or term. Relate the meaning specifically to the way it is used in the subject area under discussion. Perhaps also show how the item defined differs from items in other classes. Provide detail on the relevant characteristics, qualities, or events. Create an outcome (e. g. , a plan or program) that incorporates the relevant issues and information. Calculate or formulate a response that considers the relevant qualitative and quantitative factors. Give a drawing, chart, plan or graphic answer. Usually you should label a diagram.In some cases, add a brief explanation or description. (Also Draw) This calls for the most complete and detailed answer. Examine and analyze carefully and present both pros and cons. To discuss briefly requires you to state in a few sentences the critical factors. This requires making an informed judgment. Your judgment must be shown to be based on knowledge and information about the subject. (Just stating your own ideas is not sufficient. ) Cite authorities. Cite advantages and limitations. In explanatory answers you must clarify the cause(s), or reasons(s).State the â€Å"how† and â€Å"why† of the subject. Give reasons for differences of opinions or of results. To explain briefly requires you to state the reasons simply, in a few words. Identify Distinguish and specify the important issues, factors, or items, usually based on an evaluation or analysis of a scenario. Illustrate Make clear by giving an example, e. g. , a figure, diagram or concrete example. Interpret Translate, give examples of, solve, or comment on a subject, usually making a judgment on it. Justify Prove or give reasons for decisions or conclusions.List Present an itemized series or tabulation. Be concise. Point form is often acceptable. Outline This is an organized description. Give a general overview, stating main and supporting ideas. Use headings and sub-headings, usually in point form. Omit minor details. Prove Establish that something is true by citing evidence or giving clear logical reasons. Recommend Propose an appropriate solution or course of action based on an evaluation or analysis of a scenario. Relate Show how things are connected with each other or how one causes another, correlates with another, or is like another.Review Examine a subject critically, analyzing and commenting on the important statements to be made about it. State Clearly provide a position based on an evaluation, e. g. , Agree/Disagree, Correct/Incorrect, Yes/No. (Also Indicate) Summarize Give the main points or facts in condensed form, like the summary of a chapter, omitting details and illustrations. Trace In narrative form, describe progress, development, or historical events from some point of origin. Explain Compare Contrast Criticize Define Describe Design Determine Diagram Discuss EvaluateCGA-CANADA PERSONAL CORPORATE TAXATION [TX1] EXAMINATION March 2012 SUGGESTED SOLUTIONS Marks 30 Question 1 No te: 2 marks each Time: 3 Hours Sources/Calculations: a. 3) Topic 1. 1 (Level 1) b. 2) Topic 5. 3 (Level 1) c. 2) Topic 1. 3 (Level 1) d. 1) Topic 2. 5 (Level 1) e. f. 4) Topic 6. 2 (Level 1) 2) Topic 6. 4 (Level 1) 1/2 {[7,000 – (1,000 + 2,000)] + (4,000 – 1,000 deemed)} = $3,500 g. 1) Topic 7. 2 (Level 1) h. 1) Topic 6. 5 (Level 2) 1/2 {$90,000 – [(1 + 7) / 9 ? 90,000]} = $5,000 i. j. 4) Topic 7. 1 (Level 1) 3) Topic 8. 2 (Level 1) k. 1) Topic 7. (Level 1) ($400 ? 75%) + ($200 ? 50%) = $400 l. 2) Topic 8. 5 (Level 2) 11. 5% (450,000 – 330,000) = $13,800 m. 2) Topic 10. 1 (Level 1) ($2,000 – $1,500) ? 1/2 = $250 n. 3) Topic 9. 4 (Level 1) o. 4) Topic 10. 1 (Level 1) Continued STX1M12  ©CGA-Canada, 2012 Page 1 of 4 45 30 Question 2 a. Minimum net income for tax purposes and taxable income Net income per financial statements Add (Deduct): Loss on sale of assets Taxable capital gains: Land — (1/2) (100,000 – 90,000) Building — ( 1/2) (200,000 – 160,000) CCA — Class 14 — (150,000 + 2,745 + 2,000) ? 184 / (365 ? ) CCA — Class 13 — Lesser of: 1/2 (1/5) (30,000) 1/2 (30,000) / (5 + 5) CCA — Class 17 — 8% (25,000) + 1/2 (8%) (10,000) CCA — Class 12 — 100% (1,600) + 100% (1/2) (1,400) CCA — Class 43 — 30% (60,000) CEC Income — 2/3 (3/4) (30,000) Recapture — Class 1 — (160,000 – 150,000) Amortization Interest on late payment of tax instalment Reserve for sale returns Paving parking lot — capital Life insurance on president Travel expenses to sign franchise agreement — capital Legal — shareholder agreement Software — capital Small tools — capital Allowance $5,600 – [($0. 2 ? 5,000 km) + ($0. 46 ? 5,000 km)] Sports tickets — 50% (1,000) Legal fee franchise — capital Net income for tax purposes Deduct: Taxable dividends Taxable income Note: The 2 marks for ne t income for tax purposes are reduced if items that should be excluded from the calculation are incorrectly included, such as payroll benefits, amount paid to collection agency, group term life insurance, and audit fee. $ 208,000 15,000 5,000 20,000 (15,602) $3,000 $1,500 (1) (1) (1) (2) (2) (2) (2) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (2) (1) (1) (2) (1) 1,500) (2,400) (2,300) (18,000) 15,000 10,000 17,000 1,000 4,000 10,000 1,000 2,745 4,000 1,400 1,600 700 500 2,000 279,143 (9,000) $ 270,143 Continued STX1M12  ©CGA-Canada, 2012 Page 2 of 4 13 b. Federal tax Part I tax Basic rate — 38% ? $270,143 Abatement — 10% ? $270,143 $ 102,654 (27,014) 75,640 $ 231,143 270,143 500,000 (39,294) (1) Small business deduction (SBD) — 17% ? least of: Active business income 1 Taxable income Business limit 17% ? 231,143 Additional refundable tax on investment income — 62/3% ? esser of: Aggregate investment income — TCG (25,000) + Rent (10,000) + Inter est (4,000) Taxable income less amount on which SBD is computed (270,143 – 231,143) 62/3% ? 39,000 1 (3) $ 39,000 39,000 2,600 $ 38,946 $ 279,143 (25,000) (10,000) (4,000) (9,000) $ 231,143 (3) Active business income: Net income for tax purposes Deduct: Taxable capital gain Rent Interest Dividends (2) Part IV tax (1) GG — not connected — 331/3% ? 9,000 RDTOH (1) Opening Part IV tax Refundable portion of Part I tax — least of: 262/3% ?Investment income (39,000 above) 262/3% ? Taxable income less amount on which SBD is computed (270,143 – 231,143) Part I tax $ 3,000 $ 0 3,000 $ 10,400 10,400 38,946 (2) 10,400 $ 13,400 2 c. The two main tools that apply to individual shareholders of all Canadian corporations are the gross-up of dividends and tax credit procedure. Continued STX1M12  ©CGA-Canada, 2012 Page 3 of 4 25 19 Question 3 a. Net income for tax purposes and taxable income Section 3 (a) Employment income: Salary Benefit — contribution to RRSP Auto — standby charge — 2/3 (850 ? 2) Interest-free loan benefit — 5 % (15,000) Meals (convention) — (50 % ? 50 deemed) Tax return preparation fee Property income: Rental property — rents (11,000 + 1,000) Deduct — operating expenses CCA — Class 1 — 4% (1/2) (160,000) = 3,200; Limit Interest on bond GIC interest (145 – 70) Foreign dividend — (1,800 + 200) Deduct — Interest expense — 5% (5,000) Safety deposit fee Section 3 (b) $ 70,000 5,000 6,800 750 25 200 82,775 12,000 (9,000) 3,000 (3,000) 0 400 75 2,000 (250) (100) (350) 2,125 84,900 (1) (1) (1) (1) (1) 1) (1) (2) (1) (1) (1) (1) (1) (1) Taxable capital gains: Bond — 1/2 (20,000 – 19,000) Section 3 (c) 500 500 85,400 (1) (1) (2) Other deductions Childcare — least of 7,000; 8,000 actual; 2/3 (82,775) = 55,183 RRSP (Cantax) Net income for tax purposes and taxable income Note: 11,000 (7,000) (11,000) $ 67,400 The 2 marks for net income for tax purposes is reduced if items that should be excluded from the calculation are incorrectly included, such as private medical insurance, life insurance premium and TFSA contribution.The mark is also deducted if items are misclassified within Section 3 of the Income Tax Act. 6 (1) b. Federal tax $ 41,544 ? 15% 25,856 ? 22% $ 67,400 Tax credits $ 6,232 5,688 11,920 (1) (1) (1) (1) (1) Individual (15% ? 10,527) Child amount — (15% ? 2,131) Canada employment amount (15% ? 1,065) CPP and EI — (15% ? 3,005) Foreign tax credit (1,579) (320) (160) (451) (200) $ 9,210 100 END OF SOLUTIONS  ©CGA-Canada, 2012 Page 4 of 4 STX1M12 CGA-CANADA PERSONAL CORPORATE TAXATION [TX1] EXAMINATION March 2012 EXAMINER’S COMMENTSGeneral Comments The overall examination results were satisfactory. Most students were able to complete the examination within the designated time period. Students had some difficulty with the multiple-choice questions. The majority of the st udents were very comfortable with the personal tax credit calculations but they had difficulty with determining employment income and property income. For the tax examination, it is very important that students show all their

Sample Nursing School Admission Essays

Sample Nursing School Admission EssaysMost aspiring nurses think that when they complete the standard application form for a nursing school, they will be given a name and number. The truth is, every college and university in the country to ask for sample applications as part of their process. This sample application should always contain everything that the school requires you to include with your application.To get yourself the most attention when it comes to applying to nursing schools, it's important to write a very impressive essay on the application forms. It can be very difficult to write an essay that is original or specific to your situation, but the best way to deal with this problem is to be resourceful. Here are a few samples of sample essays that you may want to take a look at.This one focuses on the personal perspective that is reflected in the application. It is important to write about how you will be using the time during your first year at the nursing school to meet with faculty members and other students who you may not otherwise meet. You will want to describe why this will be an excellent way to find out more about the nursing school and how you can use your first year experience to get a better education at your second year.The essay for this application essay is short and to the point. You will only want to write about three paragraphs about your experience with the school. You will be able to write about how the people in the class have helped you, how you learned more about the profession by working in the classroom, and how your interactions with the professors have helped you in other ways. This is a great example of a sample that you may want to go check out.If you are going to apply for an official exam or for a formal application, then you will want to write about how your nursing skills have improved during your time in school. This is the best example of a sample that you may want to see. It should include different types of exams that you took and how your knowledge of different treatments has been enhanced by the learning experience. When it comes to school admission essays, it is important to note that the first part of the essay is not as important as the final part.This application for a medical care provider is long but very interesting. It will begin with some information about yourself, and then the writer will describe how you became interested in medicine and how you feel about being a medical care provider. It should continue by discussing your interest in treating patients and helping to alleviate their suffering.Writing about family problems and relationships is a very important part of the writing process. You may need to remember to incorporate some humor to add some levity to your essay. The main idea is to explain to the reader what you've learned about yourself during your first year.These are some samples of sample school admission essays that you may want to check out. Remember that you d o not have to write about everything that you would like to write about. Try to focus on what you are passionate about and remember that each school has different standards.

Ontario, Canda and moving out of the Pioneer stage essays

Ontario, Canda and moving out of the Pioneer stage essays Oliver Mowat became this provinces first premier in 1872. However, only a century had passed since Ontario was first settled by a group of loyalist refugees. These refugees, fought for the British crown during the American Revolution. After the revolution, British authorities provided help with provisions, tools and granted the loyalists free land in southern Ontario. These were Ontarios pioneers and this was the beginning of the pioneer stage. From this brief statement about Ontarios pioneers a question needs to be asked. To what extent had Ontario passed beyond the pioneer stage by the time Oliver Mowat came to power in 1872? In order to answer this question a number of areas will be taken into account. First, the term pioneer stage needs to be defined in order to make a satisfactory answer. Second, the development of urban centers will be investigated. Third, Ontarios infrastructure development will be looked at. Fourth, the rise of Ontarios political maturity will be a nalyzed. Finally, the provinces industrial base will be examined. To help answer the question, the term pioneer stage requires a definition. Pioneer stage is a societal term used to describe the first stage of a society. The stage begins with individuals migrating from a developed society into a new undeveloped region. To pass beyond the pioneer stage, the settlers will need to develop this new region into a flourishing society. It is important to note, a newly developed society does not necessarily mimic the culture it migrated from. New, unique or combinations of multi societal traits may be developed into this new society. The development of urban centers is not of utmost importance to new settlers in the region, survival is. The loyalist pioneers entered a huge untapped wilderness in southern Ontario. They needed to clear vast forests to create farmland and eventually build the urban centers required to elevate t...

An Ethical Evaluation Of The Israeli Palestinian Conflict Religion Essay

An Ethical Evaluation Of The Israeli Palestinian Conflict Religion Essay The Middle East is perhaps the most important region in the world. For followers of the three monotheistic faiths, it contains several holy cities, with the most important being Jerusalem. The violence in the region, specifically in Israel-Palestine, makes it difficult for observers of these religions to worship as they please. There have been many efforts to resolve the conflict begun in the first half of the twentieth century, from peace talks to international laws. However, nothing seems to have helped. The solution needs to be one that benefits all in the region and is ethical. It is impossible, however, to solve the Israeli-Palestinian conflict with the current definition of ethics being used – ethics of obligations, rights, and claims. Instead, a new ethics of fairness and forgiveness needs to be followed. Memory also needs to experience a shift from a focus on vengeance to a focus on remembering justly. Terms Defined In order to better understand the terms used by diff erent groups examined within this paper, it is necessary to define basic terms and indicate in which ways they will be used. Israel will be used when referring to the present country of Israel. This does not include the occupied territories and is limited to the present day land. Eretz Israel will be used when necessary to describe the historically Biblical land of Israel. Any other forms of Israel discussed will be defined by the year or another trait. The occupied territories (OT) as a term will be used when discussing both the West Bank and Gaza Strip or, in different time periods, any of the lands Israeli forces occupied. If this is the case, the year will be given as well as a geographical description. During the Six Day War in 1967, for example, the Sinai Peninsula would also be an occupied territory. The West Bank was conquered by Israeli forces during the 1967 Six Day War and have been in relative control of the territory ever since. Current Israeli Prime Minister Benjamin N etanyahu is planning yet more Israeli settlements within the West Bank. However, international organizations such as the United Nations believe the continued settlements to be illegal.   [ 1 ]   The Gaza Strip was controlled by Egypt until the 1967 war, when Israeli forces invaded and conquered it. In 1994, the Palestinian Authority (the governing body of the occupied territories) took political control of lands in the strip not being used by Israeli armed forces or settlers. East Jerusalem was taken over by Israeli forces during the Six Day War. According to UN Resolution 181, Jerusalem is supposed to be an international city, with a â€Å"special international regime† which â€Å"shall be administered by the United Nations.†Ã‚   [ 2 ]    Fundamentalism is defined by the Encyclopedia Britannica as a â€Å"type of militantly conservative religious [and/or political] movement characterized by the advocacy of strict conformity to sacred texts.†Ã‚   [ 3 ]   To the American public, this term generally is associated with Islamic fundamentalists. Within any religion, however, there can be different groups of fundamentalists. Islamic fundamentalists often restrict themselves to very literal interpretations of the Qur’an, their main holy text, and the Hadith, a book about the life of the Prophet Muhammad. Islamic fundamentalists are often associated with Islamism. Not all Islamic fundamentalists are Islamists, but generally speaking, all Islamists are Islamic fundamentalists. Islamists want a religious state, with Islamic law, or Shari’a, replacing secular laws. Islamists also promote the notion of pan-Islamism, or the unity of all Muslims, and the elimination of non-Islamic influences, such as western ideals, practices, and more.   [ 4 ]   For many, this means waging a holy war against outsiders, known as a lesser jihad in mainstream Islam.

Literature Review for topic overcome resistance to change in a Essay

Literature Review for topic overcome resistance to change in a organization - Essay Example According to Asten (2011), the first strategy that can be employed is to analyze the positive together with the negative effects of the policy that is set to be implemented. In carrying out such analysis, however, it is of significance to look at specific aspects of the policy as the simplicity of implementing such policies. Asten argues that it is far reaching for the heads of any organization to implement policies that are easy to effect. In like manner, Asten is of the opinion that the compatibility of the new policy should be considered and in that regard, it should be observed that the policy should be compatible with the cultures of the organization. Another aspect of the policy that should also be considered according to Asten is the divisibility of the policy. Asten describes divisibility as whether the policy is to be implemented in full or in stages. Homer (2010) is of the opinion that whether a new policy would be implemented in a new organization depends on communication. He defines an ideal communication strategy as a situation where the heads of the organization fill the employees in on any impending changes and the employees similarly, provide the heads with their take on a new policy. Homer argues that the policy may not be favorable to the employees but presenting the policy in a positive manner makes the employees see some sense in the policy that is to be introduced. According to Jansen (2000), one way to overcome resistance to change within an organization is by ensuring that the new policy does not overload the employees in a way. Jansen makes reference to the finite pool of worry where he argues that whenever water is being poured on a sponge, it reaches a point where the sponge becomes saturated, and any more water that is added to it will pour out instead of filling the pores of the sponge. On the same basis, Jansen is of the opinion that in as much as change is necessary

Miu Miu Advertising and Marketing Technique Essay

Miu Miu Advertising and Marketing Technique - Essay Example In 1998 she opened Miu Miu's first North American boutique, in Los Angeles. Miu Miu was in fact an addition onto the original Prada line, and was introduced in 1992 as a lower-priced line aimed at a younger audience. "The Miu Miu line, which shares Miuccia Prada's nickname, emphasizes earthy colors and a less haute couture look, evoking an overall more bohemian style." ("Wikpedia", 2006). Miu Miu is considered to be the youngest and most dynamic line by Prada. It is known for being a much more fun and innovative label and its womenswear is always lovely, making desirable clothes rarely seen before. In its advertising campaigns, waif-like models are used in 'home photo' poses, in order to add onto this bohemian style. And so, named after its creator's nickname, Miu Miu was introduced as "anti-fashion fashion". The label has a habit of globe-trotting and moved its show to the United States for three seasons starting in 1994. It was in fact one of the first of a number of secondary Italian lines to hop over to New York Fashion Week. In 1997, Miu Miu showed in London for one season before returning again to Milan. Headquartered in Italy with another location in New York, they have a wide range of clothing and accessories, including everything from slide sandals to trendy flowered skirts and dresses. Miu Miu is considered to be an "accessory-strong brand", who has carved out a significantly separate identity from the main Prada line by associating itself with emerging actors, artists and musicians. Indie stars such as Ludivine Sagnier and Selma Blair have populated its advertisements, and Miu Miu's forthcoming spring campaign is said to be featuring stars such as Kim Basinger and Camilla Belle. Miu Miu strives to advertise and reach their customers through many different forums, including retail outlets, television, magazines, and online. The reason for this is to allow as many potential customers as possible. Although their main consumer target focus is the younger women demographic (20-30), their designs can be worn by women of basically all ages. The clothes are stylish and dressy while still remaining classy and conservative. This assists a great deal in their marketing strategy, in that a larger group of women fall into the 'wearable' category than many other designer brands. Many times a brand will focus strongly on a specific age group, whereas Miu Miu seems to have more freedom of choice in that area. Miu Miu's look is rather upscale, and they use high quality materials to design each piece of clothing. They continuously purposely aim to primarily sell their clothing lines in high-end designer stores, in order to retain the idea of quality. Their designs are sold alongside other famously known designers such as Dolce & Gabbana, Roberto Cavalli, and Versace. Miuccia Prada likes to use a lot of crunchy polyester, parachute nylon, and other synthetic fabrics. As for colors, the Miu Miu line tends to have many different tones of green, browns, white, cream, and black. In her most recent line of Spring/Summer 2006, the Miu

Comparing Functionalist and Traditional Marxist Perspectives on Crime E

There are many theories on why crime exists as well has who is committing the crimes and the underlying reasons behind it The two main perspectives being Traditional Marxist and Functionalist both with different views they share very little in common, however they do agree that society shapes the individual and not the individual that shapes society. What is meant by that is that we are all products of our upbringings and learn through socialisation what our beliefs are, what we agree on personally and often shared beliefs and the understanding of what is 'the norm; through our primary interaction with others beginning at home and continuing onto schooling and work. Our beliefs aren't always set in stone and can change through time and growth and the interaction with others once outside the family domain. There are many explanations beginning with Durkheim who was a functionalist, there is Merton who doesn't totally agree with Durkheim but adopted his theory on 'Anomie' and made it his own. In addition there is Hirschi whose theories mirrored that of Durkheim's and before concluding, Marxist view on crime will be looked at. The Functionalist view on crime and society is likening it to the human body to explain it functions. The body has it organs whereas society has it institutions. Functionalists have an interest in the functions of crime, hence the name and are interested in how crime contributes to society as a whole. There is a belief that society is based on consensus or agreement of shared beliefs and values of what is considered to be 'the norm', the views hare then passed on through socialisation. Share values and beliefs o... ... be deviant within a corporate structure although should it occur it is highly unlikely the public would be made aware of it. However the question of mental state of an individual hasn't even been raised by any of the sociologists to explain why a person may offend. Merton seemed to make a lot of sense but there seemed to be something missing in his explanations on why crime exists why some commit and others don't, perhaps the reality is there is no definite answer on why it exists. BIBLOGRAPHY Durkheim, E (1985/1987) Suicide: A Study in Sociology, London: Routledge Erikson, K J. (1966) Wayward Puritans, New York: Wiley Hirschi, T. (1969) Causes of delinquency, Berkeley, CA: University of California Press Merton, R. (1938) Social Structure and Anomie, American Sociological Review, Vol 3, 672-683

Hamlet, The Prince of Denmark Essay

Much of the dramatic irony and dramatic tension in Shakespeare’s â€Å"Hamlet, The Prince of Denmark† derives from the interplay between the characters’ public and private personas. The face that each of the characters shows to the public contrasts with, in most cases, the private persona of the same character. Similarly, the private â€Å"face† or motives of the characters usually stands in diametric opposition to their public persona. The most obvious examples of this dynamic is, are course, the characters of Claudius and Gertrude who must, by necessity, keep up a fraudulent set of public perceptions to cover their crimes of infidelity and murder. These obvious examples, however, are no more profound or integral to the play’s thematic impact than the likewise hypocrisies which afflict nearly every other character of the play. The almost universal nature of social mendacity is represented in â€Å"Hamlet† as being,in fact, the source of what is â€Å"rotten† in Denmark. The brilliance of the play exists, in part, in Shakespeare’s ability to demonstrate the way in which hypocrisy and being â€Å"two-faced† can impact all levels of society and corrupt even friendship and love. In many ways, the cast of characters in â€Å"Hamlet† reflect a social microcosm, with Hamlet, the young Prince, and Ophelia, representing the youth of society and the ghost of Hamlet’s father, Gertrude, Claudius, and Polonius representing the social establishment and cultural traditions which have fostered ongoing mendacity. From the very opening scene of the play, Shakespeare, with a knack for amazing subtlety, writes the following exchange between Bernardo and Horatio: BERNARDO Say, What, is Horatio there? HORATIO A piece of him. (Hamlet, 1. 1 25-28) Horatio’s reply indicates, according to critics of the play, that he is referring to the cold night air which has reduced him to a shivering semblance of his former self. However, the line can also be read as a subtle extension of the theme of mendacity adn meant to indicate that even Horatio, who will be revealed throughout the course of the play as a true friend to Hamlet, has been impacted by the â€Å"rottenness† in Denmark, the social hypocrisy which holds all in its sway. Similarly, Polonius, who represents the religious and spiritual aspects of society in the social microcosm of the play, dispenses words of wisdom to Laertes, acting the part of the wise and compassionate patriarch, a man of morals and God. Among his words of wisdom in Act One, Scene Three are the following observations: â€Å"Beware/ Of entrance to a quarrel, but being in,/ Bear’t that the opposed may beware of thee. / Give every man thy ear, but few thy voice;/ Take each man’s censure, but reserve thy judgment† (Hamlet 1. 3, 69-73). Obviously, Polonius fails to live by his own words. He openly intrigues against Hamlet, immersing himself into a quarrel which was not his own, and after doing so, fails to â€Å"Bear’t that the opposed may beware of thee† (Hamlet 1. 3, 71), but ends up being killed by Hamlet on accident. Key to all of the ironies which are associated with Shakespeare’s them of social mendacity is the character of Hamlet himself. If the reader or audience member who is experiencing Hamlet believes in the heart that Hamlet is, indeed, mad, then much of Hamlet’s behavior can be explained by madness. If, on the other hand, the reader or audience member believes that Hamlet is simply presenting yet another social â€Å"face† — this one in order to disrupt the hypocrisy of society — then Hamlet’s behavior becomes a method by which Shakespeare examines the heavy toll which is exacted on the individual in a hypocritical society. There is every reason to believe that the latter context is the one which Shakespeare hope to achieve in the play. One good bit of evidence for this supposition is in Act 2, Scene One, when Ophelia, stricken by the state which Hamlet has allowed himself to get into, she voices her concerns to her father, Polonius. Ophelia describes Hamlet â€Å"with his doublet all unbraced† (Shakespeare, 2. 1, 85) and â€Å"No hat upon his head† (Shakespeare 2. 1, 86). His appearance is taken to be an indication of his inner-state, propelling the sense of social facade as serving in place of truth in society. Ophelia concludes that Hamlet appeared as though â€Å"he had been loosed out of hell/ To speak of horrors,–he comes before me† (Shakespeare 2. 1, 90-91). The implication is that Hamlet’s disheveled state must indicate that he is, in fact, mad. Obviously, while Hamlet appears mad to others, he is plotting with great, rational precision to expose what he fears is the crime committed by his mother and his uncle. The sub-text of this is that Hamlet should be mad given the reality of the dilemma he faces. The great irony is, in fact, that he is not mad, but sane which will not allow him to live in a world of lies and hypocrisy. When Claudius and Gertrude react with horror to the â€Å"play within a play† Hamlet’s response is â€Å"What, frighted with false fire! † (Shakespeare 3. 2, 262) indicating his very rational understanding of the situation and of the reality of social mendacity. At this point, it seems that merely knowing of the hypocrisy is enough for Hamlet because when Claudius responds â€Å"Give me some light: away! † (Shakespeare 3. 2, 265) it is an admission that he, the King, and by association the whole of Denmark exists in â€Å"darkness† which is the darkness of social hypocrisy. Although hypocrisy is never actually justified in â€Å"Hamlet,† there is an interesting â€Å"reason† which is given in Act 4 of the play as to why people may be so easily led into hypocrisy and self-deception and that reason is: human mortality. When Hamlet observes of the dead that â€Å"There’s another: why may not that be the skull of a / lawyer? Where be his quiddities now, his quillets,/ his cases, his tenures, and his tricks? † (Shakespeare, 4. 1, 94-98) the reader or audience member realizes that the human hypocrisy portrayed throughout the play represents not only the lies and deceit necessary to facilitate human ambition in a corrupted society, but the human tendency to reject â€Å"cosmic† issues such as life and death and human spirituality in favor of materialism and worldly power. Works Cited Shakespeare, William. The Works of William Shakespeare Gathered into One Volume. New York: Oxford University Press, 1938.