Americans and Cubans Approaches to the Platt Amendment

The U.S.’s relationship with Cuba has been arduous and stained with mutual suspicion and obstinateness, and the repeated U.S. interventions. The Platt agreement and Castro’s rise to power, served to introduce the years of difficulty to come, while, the embargo the U.S. placed on Cuba, enforced the harsh feelings. The two major events that caused the most problems were the Bays of Pigs and Cuban Missile Crisis. In 1903, the U.S. published the Platt Amendment, which was a set of guidelines for Cuba to follow (Blight 165). The Platt amendment was named after Senator Orville Platt of Connecticut. The U.S. had been occupying Cuba since the Spanish American war in 1898, and Cuba wanted them out, so the U.S. set up eight rules for Cuba to agree†¦show more content†¦The U.S. and the presidency were embarrassed and Castro was made wary of future invasions because of this battle (Blight 126). This triggered a speech by Fidel Castro, on December 2, 1961, where he states that Cuba is adopting communism. As a counter, the U.S. imposed an embargo against Cuba only two months later. The Soviet Union, in 1962, was rushing to catch up with the U.S. in the arms race, (arms being a metonymy for all military weapons), but their missiles were lacking in power. If activated, they could only reach Europe and would fall short of the U.S. Unfortunately, in April the Soviet Union placed their missile on Cuba, only 90 miles from the U.S.! Coincidently, Castro was paranoid of a second attack and was looking for a defense mechanism, so he jumped at the chance to have the Soviet Union’s missiles on his island directed toward the U.S. Therefore, that summer Cuba and the Soviet Union worked together to install missiles in Cuba. On October 15, 1962, a photograph proved the existence of the missile being constructed on Cuba, and for the U.S., the nightmare began. After a week of intense debating with his closest advisors, President Kennedy made a decision. He decided to impose quarantine, of sorts, around Cuba to ensure there were no more missiles arriving. The Soviet Union demanded theShow MoreRelatedAmerica s New Sense Of World Power758 Words   |  4 PagesAbby Thompson Period 5 HOTA Paper After the years of the American Civil War, America embarked on a manifest destiny, 2.0. America decided they wanted to expand their territory across the waters. There were many approaches that were suggested by previous presidents, all with the same goal: World Dominance. The Big Stick idea was brought to light from President Theodore Roosevelt. The plan reflected many of the same impulses that were motivating domestic reforms that were taking place in America. HeRead More Cuba and Tourism Essay3446 Words   |  14 Pagesincome between Cubans and their neighbors to the north. The dollar-based society a tourist economy creates is deeply stratified, and conflicts with the ideals of the Castros socialist revolution. Yet in recent years it has proven to be a good source of hard currency for the struggling economy, and efforts are being made to expand the industry. By promoting tourism, Cuba is taking advantage of its beauty, but is opening itself to unfortunate exploitation. The Playground for North Americans In hisRead MoreThe Consequences Of The Spanish American War Essay2078 Words   |  9 Pagesthe USS Maine in Havana harbor on February 15, 1898. After weeks of fighting on both land and sea, American finally triumphed in both Cuba and the Philippines, and on December 10th, the two sides signed the Treaty of Paris. Even after the Senate ratified the Treaty of Paris in February of 1899, however, the effects of the conflict were far from over (Lawson 2-6). The consequences of the Spanish-American War caused the United States to expand its influence on an international level, creating a more externallyRead MorePresident Franklin Roosevelt And The Great Depression3901 Words   |  16 PagesRoosevelt believed that America has a significant role to play for the rest of the world, and this was not surprising considering his diplomatic political approaches. All through most part of the 1930s, the persistence of the economic woes that faced the United States, as well as the existence of an is olated streak among a good number of Americans and some significant progressive political allies, forced FDR to adjust his internationalist sails. However, the attack by Japan on Pearl Harbor broughtRead MoreMarketing Mistakes and Successes175322 Words   |  702 PagesD program to do so. With its search engine, it raised advertising to a new level: targeted advertising. In so doing, it spawned a host of millionaires from its rising stock prices and stock options and made its two founders some of the richest Americans, just under Bill Gates and Warren Buffett. How did they do it? Starbucks is also a rapidly growing new firm—not as much as Google, but still great—and a credit to founder Howard Schultz’s vision of transforming a prosaic product, coffee, into

American Online Case Study Free Essays

Q1: The major explanations to the reason why AOL was so successful in the commercial online industry comparing to its competitors CompuServe and Prodigy are as follows:  · AOL offered the unique and board range of features such as Online Community, Computing and the like, so their services are relatively differentiated  · AOL kept good relation with its customer because of the easy access to AOL’s online service which only required to have a personal computer, a telephone line, and a computer, and also reflected in AOL’s rate structure which was the easiest for consumers to understand and anticipate, relative to its competitors  · The bargaining power of AOL with supplier is achieved by making strategic partnership with American Express, and so on; and completing its acquisitions of Internet software developers, along with AOL’s growing membership base, in order to strengthen its new interactive services industry by means of pursuing a number of initiatives .  · The threat of new enchant is low, since there is not much service providers, like AOL, acted as middlemen between thousands of content providers and millions of customers, which provided lucrative profits prior to 1995. Q2: There are several crucial changes happened in the commercial online industry in the year of 1995 and after:  · With the advent of the Internet World Wide Web and the entrance of Microsoft Network, content providers had substitution distribution channels that offered greater control over their products  · Under the background that the migration of proprietary services and content to Web sites, the exclusive offerings of AOL was declining, thus it was likely reduce the market share of AOL in the industry and subsequently posed negative effect on its profitability  · Since everyone with a PC was his/her own publisher, customers would sign up for an Internet on-ramp service provided by other companies and they were tend to use the other companies’ browsing software to surf the world’s database, resulted in the situation that content providers were starting to make use of these distribution channels. We will write a custom essay sample on American Online Case Study or any similar topic only for you Order Now Q3. Based on the annual reports and footnotes, AOL’s accounting policy was to capitalize subscriber acquisition costs prior to 1995, which in my view, was not likely to be justified in that period based, for the uncertainty whether ts customers could migrate to the internet still remained since this would probably affect the growth in its subscriber and the profit of its services, although the CFO of AOL attributed the choice to the explanation that the period over which the revenue would be received was matching with the timing the expense, yet there was a rising gap between the reported income and its tax income, except for a big change in its service quality, these two numbers bear a consistent relationship to each other. Q4. The company should shorten the length of amortisation of the acquisition costs instead of extending it. The reason of this assertion are based on the life cycle of the industry which was supposed to be relatively short and because of the constantly cha nging environment of the commercial online industry with huge uncertainties, which was likely to require conservative accounting policy to reflect the financial figures so as to better match revenues with expense. Nevertheless, AOL even extended the amortization period for its subscriber acquisition cost from about 15 months to 24 months, which made it would be tend to face big risks when customers switched to other online service under uncertainty. Therefore, the company’s response seems to be inconsistent with my view. Q5. If AOL followed the policy of expensing subscriber acquisition outlays rather than capitalizing them, there would be a huge amount of subscriber acquisition costs, leading to a comparatively decreasing profit and increase operating loss in the income statement as well as lower equity in the balance sheet for the last same period or compared to its peers, which might lose the attractive looking of the accounting figures when it was eager to raise money from the public market so as to pay its bill. How to cite American Online Case Study, Free Case study samples

Taxation of Intellectual Capital

Question: Discuss about the Taxation of Intellectual Capital. Answer: Introduction: Following assignment presents the tax consequences under the Taxation Government of Australia regarding fringe benefit tax liability for ABC Limited in compliance to Fringe Benefit Tax Assessment Act (FBTAA), 1986 and Taxation Ruling 97/17 of Income Tax Assessment Act (ITAA), 1997. Additionally, the assignment represents allowable deduction on capital expenditures on depreciable asset as per division 40 ITAA 1997. 1: Treatment of Fringe Benefits Tax according to the provisions of TR 97/17 ITAA 1997 and FBTAA 1986 in the hands of ABC Pty Ltd for the year ending 31st March 2015. FBT is calculated on the gross- taxable value of the benefits as measured under the two types- higher gross up rate (type 1) and lower gross up rate (type 2). Higher gross up rate, for the taxpayers who pay Goods and Services tax (GST) on the cost of benefits entitled to claim GST credit. Whereas lower gross up rate is for taxpayers not entitled to claim GST credit on the benefits since the cost is GST free. Whereas certain benefits are exempted and some are taxable if their value exceeds the threshold limits specified under the Act (Hodgson and Pearce, 2015). Accordingly, tax consequences are as follows: Salary $300,000: Remuneration is taxable in the hands of the employee, Mr. Alan for the assessment of income tax. ABC Limited is not liable to pay any FBT for the salary payment as it falls under the exempted Fringe Benefit category (Soled and Thomas, 2015). Payment of mobile phone bill: The allowance paid by ABC Limited $220 per month, inclusive of GST for the phone bill which Alan uses for work purpose only. ABC Limited is liable to pay FBT on such allowance @ 47 % on the taxable value. Also, provided that the entity is entitled to claim input tax credits on the payments inclusive of GST hence, Higher Gross- up rate will be used for taxable value (Pearce and Hodgson 2015). Phone bill (i) $ 2,640.00 ($220.00* 12 months) Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $ 5,666.232 Tax on Fringe Benefit @ 47% on $ 5,666.232 $ 2,663.129 (Subject to the input tax or GST credits) Assumed that the payment per month is at the beginning of the year, therefore converted the same to annual payment. Payment of Alans childrens education fees: ABC Limited has paid $20,000 annually, as education fees (GST free). Therefore, lower gross up rate will be applicable for the computation of taxable value (Shields and North-Samardzic, 2015). Education fees (GST free) (i): $ 20,000.00 Lower gross- up rate (ii): 1.9608 Taxable value (i* ii) $ 39,216.00 Tax on Fringe Benefit @ 47% on $ 39,216.00 $ 18,431.52 Mobile phone handset: The entity provided a mobile phone handset to Alan worth $ 2,000 including GST. As contained in the provisions of ITAA 1997 and FBTAA 1986, if any benefit used by the employer work purpose only, then such allowance shall fall into the category of exempted Fringe Benefits (Soled and Thomas, 2015). In this case it is not clear whether the handset provided is for work purpose or for personal use. Therefore, the taxability consequence provided as per the circumstances: Option i) benefit for work purpose only: in this case, tax liability for ABC Ltd is nil as the benefit falls into the exempted fringe benefit category (Pearce and Hodgson 2015). Option ii) benefit for personal use: in this option, ABC Ltd is liable to pay FBT on the value derived by considering higher gross up rate as the cost is inclusive of GST (Pearce and Hodgson 2015). Cost of the handset (i) $ 2,000.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $ 4,292.60 Tax on Fringe Benefit @ 47% on $ 5,666.232 $ 2,017.52 (Subject to the input tax credits or GST credits) Dinner at year-end: ABC Ltd had organized a dinner for its employees and their partners at the end of the financial year. As per ITAA 1997, this expenditure falls into the entertainment by way of food and drink allowance. Hence, ABC is liable to pay fringe benefit tax on the total cost (Shields and North-Samardzic, 2015). Computation of FBT for the year ended 31st March 2015 Total cost of dinner including GST (i) $ 6,600.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $14,165.58 Tax on Fringe Benefit @ 47% on $ 14,165.58 $ 6,657.82 (Subject to the input tax credits or GST credits) In case ABC Ltd had only 5 employees then the answer to (a) would remain same. It is because the liability of tax on allowances provided to employees does not depend on the number of employees but it depends on the nature of the benefit and purpose of the use of benefit as specified under the ITAA 1997 and FBTAA 1986 (Shields and North-Samardzic, 2015). Hence, the tax liability consequences for the ABC Company would be same as derived in the solution (a). If the clients of ABC Limited also attend the year-end dinner along with the employees then there would be different treatment of tax liability. In this case, the expenditure on dinner would not fall into the category of fringe benefit, as it is difficult to segregate the cost allocation of dinner between employees and clients (Shields and North-Samardzic, 2015). Hence, the cost of dinner would fall into general deduction category while computation of taxable income of the company and the tax on fringe benefit as derived in solution (a) $ 6,657.82 would be a saving for ABC Ltd. 2: Division 40 on Capital allowances of ITAA 1997 serves the objects and principles for deduction on capital expenditure. According to division 40, deduction on capital expenditure is allowed on depreciating asset, which has limited life expectancy. Further, the division under section 40- 365 also provides the provisions on replacement of assets for determination of costs and allowable deductions which specifies that any amount for the sale of old depreciating asset would be allowed as tax deduction only if that old asset was in use or kept ready for use (Thomson, 2015). The tax consequences for Rubber Co. as per Division 40 ITAA 1997 are as under: Cost of machine on 1.1.10 (inclusive of GST) $ 1,100,000.00 Estimated effective life 10 years Accumulated depreciation for 4 years till 1.1.14 $ 440,000.00 (1,100,000/10* 4 years) Net book value on 1.1.14 $ 660,000.00 Hence, deductible allowance will be accumulated depreciation $ 440,000 in the year 2014 for the capital expenditure $ 1,100,000.00 made in the year 2010. On the replacement of the machinery on 1.01.14, the tax consequence is as under: Net book value of the old machinery on 1.01.14 $ 660,000.00 Disposal value (including GST) on 1.01.14 $ 330,000.00 Loss on disposal of original machine $ 330,000.00 ($ 660,000.00- $ 330,000.00) Cost of new machine (including GST) on 1.01.14 $2,200,000.00 Deduction allowed on the capital expenditure $ 330,000.00 Net reportable capital cost of new machine $ 1,870,000.00 Rubber Co. is allowed to claim tax deduction in respect of the new machine is equal to the amount of loss incurred from the sale of old machine $ 330,000.00 as it was already in use. Hence, net capital expenditure in the financial year 2014 would be $ 1,870,000.00. Conclusion: The assignment has been dealt with taxation inference on two different aspects of ITAA1997 i.e. tax liability on fringe benefit and deductible allowance on capital expenditure. In the first solution, ABC Limited is liable to pay tax on certain allowances provided to Alan while for some allowance company was eligible to claim exemption. In the second requirement, Rubber Co. is eligible to claim tax deduction for the capital expenditure incurred on machinery in the year 2010 in terms of depreciation and subsequently, on replacement in the year 2014 at an amount equal to the loss on disposal of old machine. Reference List: Burke, K.C., 2015. Comments on'Taxation of Intellectual Capital:'Better than Consumption-Tax Treatment?. Hodgson, H. and Pearce, P., 2015. TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), p.819. Pearce, P. and Hodgson, H., 2015. Promoting smart travel through tax policy.Tax Specialist,19(1), p.2. Prebble, J. and McIntosh, H., 2015. Is Expenditure to Assess the Feasibility of Constructing or Acquiring Capital Assets Deductible?.Available at SSRN 2583341. Rahi, M. and Islam, S., 2015. Exploring capital expenditure planning process tracking in Robi Axiata Limited. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Soled, J.A. and Thomas, K.D., 2015. Revisiting the Taxation of Fringe Benefits.Washington Law Review, Forthcoming. Thomson, R., 2015. The Effectiveness of RD Tax Credits.Review of Economics and Statistics, (0).

Poetry Unit Essays - Connacht, Galway, Sway,

Poetry Unit There once was a kid named Darren, Who's room was surprisingly barren, He had no toys, Like all normal boys, But he did believe in sharing. There once was an old man named Esser, Whose knowledge grew lesser and lesser, It at last grew so small He knew nothing at all, And now he's a college professor. HAIKU Morning light appears The new day has awoken Nature stirs and sighs Spirits haunt my dreams Skeletons muffle my screams Night as black as death EPIGRAM The days become months and those become years, Only memories remain of both joy and tears. The screams the cries and the pain, All of this goes on in one's brain. PARODY Galway Bay Maybe some day I'll go back again to Ireland If my dear old wife would only pass away She nearly has my heart broke with all her naggin She's got a mouth as big as Galway Bay See her drinking sixteen pints of pabst blue ribbon And then she can walk home without a sway If the sea were beer instead of salty water She'd live and die in Galway Bay See her drinking sixteen pints at Padgo Murphey's The barman says I think it's time to go Well she doesn't try to speak to him in Gaelic In a language that the clergy do not know On her back she has tattooed a map of Ireland And when she takes her bath on Saturday She rubs the sunlight soap around by Claddagh Just watch the suds flow down by Galway Bay. IMITATION Happy and Gay May one day I'll go back again to my homeland, If only faster time will pass away, It's been many years and now its dragging, That's the only time I'll be happy and gay. See myself drinking six doses of bourbon And then I linger about and sway If instead I could have plain water That's when I'll be happy and gay. See myself drinking doses after doses The doctor says to take it slow Well I try to speak to him about this In any possible way I know. On my back is a map of my homeland And when the day will finally arrive Ill be running and dancing and singing Knowing only the right place to survive. BALLAD Who Threw The Golf Balls In My. Friends Chowder? My friends gave a party just about a week ago, Everything was plentiful because they're not too slow, They treated us like guests and we tried to act the same, And only what happened next was an awful shame. Who threw the golf balls in their chowder? Nobody spoke so we shouted all the louder, It's a little trick but we'll catch the guys that threw, The golf balls in my friends chowder. When they were cleaning the dish of chowder, they fainted on the spot. They found a set of golf balls at the bottom of the pot. The neighbors got very mad with their eyes bulging out. They stood upon the stand and loudly did they shout. They took the balls from out of the soup and laid them on the floor. Each of us swore that we'd ne'er seen them before. They were packed up with morter and were worn to the knee. Only for what happened then it was just too sad to see. When they came to, they began to cry and shout. They had put them in the wash that day and forgot to take them out. The fellow neighbors excused themselves for what they said that night So we put music to the words and sang with all our might.

Slavery After Emancipation Essays - Reconstruction Era, Free Essays

Slavery After Emancipation Essays - Reconstruction Era, Free Essays Slavery After Emancipation contact me to receive the sources used After President Lincoln issued the Emancipation Proclamation in 1863, former slaves took on a new role in American society. This role was one of more significance and self worth than in slavery, but this class of freedmen was anything but appreciated. Without the manpower of the slaves, the south's agricultural society would fail, and without the agriculture there would be little money or food in the south. The passing of the Louisiana Black Code in 1865, confirmed that whites felt as if blacks could not handle the responsibility or the rights of true citizens. Whites thought they did not deserve these rights because they were inferior to themselves and simply less than human. These restrictions were so harsh; it is, as slavery had never ended. The blacks were free, however many of the negroes everyday rights were abolished. Section 3, of the Louisiana Black Code states No negro shall be permitted to rent or keep a house within said parish. Section 9 declares that No negro shall sell, barter, or exchange any articles of merchandise or traffic within said parish. And one of the worst of these codes is in Section 4 of the Louisiana Black Code. Every negro is required to be in the regular service of some white person, or former owner, who shall be held responsible for the conductor of said negro. (Doc 1) This was basically returning payed-slavery. Many blacks remained on these farms and pl antations because they did not know what else they could do after emancipation. However, now they were being forced into staying because few knew anything other than farming. In December of 1865, Congress voted to stamp out these codes. Testimony to the southern white sentiment showed what would have happened if states were allowed to employ their own laws in regards to slavery. (Boyer, 503) Blacks soon develop a sense of freedom and want to create lives for themselves. They do not want to remain in a place and continue to be employed by those who previously treated them as animals. Mr. Lewis, a former slave, tells a planters wife, Mrs. Henry, I want to move away and feel ontirely free and see what I cen do by myself. Even kind masters, like the Henrys, lost many slave due to the want and need of freedom. (Doc 2) Charles Davenport stated Freedom meant us could leave where usd been born and bred, but it meant, too, dat us had to scratch for our ownselves. (Doc 5) Outsiders made independence nearly impossible though. The sharecropping system, in which most had worked before, was still the only employment available and certainly the only work blacks knew as familiar. Rural merchants tried to give blacks a chance for employment, but often forced them into a position where they would sharecrop. (Boyer, 520) The Ku Klux Klan was also had a devastating effect on both the black mind and body. The Klan greatly influenced the black freedom. Klan members would harass, beat, and even kill those blacks that did not take the clans advice, usually telling them to vote democratic. One man was taken out by the Klan, beaten, and was told to promise he would vote the democratic ticket. He responded by saying I dont know how I will vote; it looks hard when a body thinks this way and that way to take a beating. (Doc, 5) Enforcement Acts attempted to reduce the Ku Klux Klans activities. These Enforcement Acts first goal was to protect black voters themselves. The elections would also be federally supervised. These Acts went another step forward by limiting the rights of those whom disadvantaged or impeded blacks voting. The president was also given the power and authority to position federal troops in an area declared to be under rebellion of these laws. Unfortunately, Grant withdrew many federal troops positioned throughout the south and disabled an effective way of enforcing the Acts. (Boyer, 515) Black family and social life began to steadily improve. Family dynamics were turning toward more traditional ways with the man was at the head of the household completing most of the manual labor. the negro women are not disposed to field work,

Background and Impact of The Civil Rights Act of 1964

Background and Impact of The Civil Rights Act of 1964 The fight against racial injustice did not end after the passage of the  Civil Rights Act of 1964, but the law did allow activists to meet their major goals. The legislation came to be after President Lyndon B. Johnson asked Congress to pass a comprehensive civil rights bill. President John F. Kennedy had proposed such a bill in June of 1963, mere months before his death, and Johnson used Kennedys memory to convince Americans that the time had come to address the problem of segregation. Background of the Civil Rights Act After the end of Reconstruction, white Southerners regained political power and set about reordering race relations. Sharecropping became the compromise that ruled the Southern economy, and a number of African-Americans moved to Southern cities, leaving farm life behind. As the black population in Southern cities grew, whites began passing restrictive segregation laws, demarcating urban spaces along racial lines. This new racial order eventually nicknamed the Jim Crow era did not go unchallenged. One notable court case that resulted from the new laws ended up before the Supreme Court in 1896, Plessy v. Ferguson. Homer Plessy was a 30-year-old shoemaker in June of 1892 when he decided to take on Louisianas Separate Car Act, delineating separate train cars for white and black passengers. Plessys act was a deliberate decision to challenge the legality of the new law. Plessy was racially mixedseven-eighths whiteand his very presence on the whites-only car threw into question the one-drop rule, the strict black-or-white definition of race of the late 19th-century U.S. When Plessys case went before the Supreme Court, the justices decided that Louisianas Separate Car Act was constitutional by a vote of 7 to 1. As long as separate facilities for blacks and whites were equal separate but equal Jim Crow laws did not violate the Constitution. Up until 1954, the U.S. civil rights movement challenged Jim Crow laws in the courts based on facilities not being equal, but that strategy changed with Brown v. Board of Education of Topeka (1954) when Thurgood Marshall argued that separate facilities were inherently unequal. And then came the Montgomery Bus Boycott in 1955, the sit-ins of 1960 and the Freedom Rides of 1961. As more and more African-American activists risked their lives to expose the harshness of Southern racial law and order in the wake of the Brown decision, the federal government, including the president, could no longer ignore segregation. The Civil Rights Act Five days after Kennedys assassination, Johnson announced his intention to push through a civil rights bill: We have talked long enough in this country about equal rights. We have talked for 100 years or more. It is time now to write the next chapter, and to write it in the books of law. Using his personal power in the Congress to get the needed votes, Johnson secured its passage and signed it into law in July 1964. The first paragraph of the act states as its purpose To enforce the constitutional right to vote, to confer jurisdiction upon the district courts of the United States to provide injunctive relief against discrimination in public accommodations, to authorize the Attorney General to institute suits to protect constitutional rights in public facilities and public education, to extend the Commission on Civil Rights, to prevent discrimination in federally assisted programs, to establish a Commission on Equal Employment Opportunity, and for other purposes. The bill prohibited racial discrimination in public and outlawed discrimination in places of employment. To this end, the act created the Equal Employment Opportunity Commission to investigate complaints of discrimination. The act ended the piecemeal strategy of integration by ending Jim Crow once and for all. The Impact of the Law The Civil Rights Act of 1964 did not end the civil rights movement, of course. White Southerners still used legal and extralegal means to deprive black Southerners of their constitutional rights. And in the North, de facto segregation meant that often African-Americans lived in the worst urban neighborhoods and had to attend the worst urban schools.  But because the act took a forceful stand  for civil rights, it ushered in a new era in which Americans could seek legal redress for civil rights violations. The act not only led the way for the Voting Rights Act of 1965 but also paved the way for programs like affirmative action.

FAS 202 Final Essay Example | Topics and Well Written Essays - 1000 words

FAS 202 Final - Essay Example Baroque era ideas of empire, iconography and compositions movement occur in the eighteenth century. Conversely, architecture is emanates from the Renaissance in Europe in the fifteenth century extending to the corresponding sixteenth century subsequent to the development of the Gothic. Renaissance Architecture was first developed by Filippo Brunelleschi. The two works of art that is painting and architecture have very close correlation in regard to the places initial places they commenced. Baroque painting and Renaissance architecture style begun in Italy then subsequently spread to other parts of Europe. They are interrelated in regard to painting and architecture in that they both utilize distinctive classical forms, which are used in books, valuable objects and oil painting. This makes them relatively easier to compare and contrast. Baroque painting style commenced within Rome, Italy and subsequently spread to other parts of Europe. Moreover, it is closely associated with the renowned Baroque cultural movement that is it associated with Absolutism (Castex, 2008). Absolutism is a renowned Counter Reformation and the Catholic Revival. It mainly possesses fundamental era ideas of empire, iconography and compositions movement that took place in the eighteenth century. Baroque painting is characterized by massive performance that is rich in deep color and corresponding deep light coupled with the dark shadows. These features are mainly utilized to depict the duration prior to the event (Dickerson, 2013). Renaissance architecture occur in the period amidst 15th and early 17th centuries within diverse regions of the Europe due to the conscious revival and advancement of particular elements pertaining to ancient Greek and Roman and the corresponding material culture (Bohn & Saslow, 2013). It followed the renowned Gothic architecture that was succeeded by the corresponding Baroque architecture Renaissance architecture majorly employ Classical art

Cosmetic retailing project Research Proposal Example | Topics and Well Written Essays - 500 words

Cosmetic retailing project - Research Proposal Example Cosmetics in Japan have traditionally been sold through keiretsu stores that emphasized personalized, individual attention. In the mid-1990s, the rise of serufu-sabisu (self-service) products showed that customers were willing to sacrifice service for price. This led to a separation between high-end quality brands and the inexpensive utilitarian products. Shiseido once relied upon taimen hanbai (face-to-face, personal selling), as the core of its marketing strategy. The company believed consumers needed counseling before purchasing cosmetics. In June 1994, Shiseido made a radical shift, moving forty-one brands into the self-service category, followed by another sixty-five products in the fall. By 1995, about 42 percent of the companys products were sold through self service. Akira Tsuruma, managing director of Shiseido, estimates that half of the companys sales will come from the serufu category in the future (Shiseido Home Page 2008). The image of Shiseido is based on red colors which symbolizes a rising sun, and its national identity. Thus, the main colors of its project â€Å"Pureness† are white and blue (see Appendix 1). Shiseido spun off new brands such as Ipsa and Ayura. Sadao Abe, senior executive director of Shiseido, noted that they introduced these brands not only for their own sake but also for protecting the purity of the Shiseido brand umbrella. With a rapidly increasing elderly population, many Japanese ads feature seniors. For example, a Shiseido ad shows a gray-haired woman in a kimono. A series of ads for a skincare product were targeted toward women in their fifties, an audience that is typically ignored in cosmetics ads. The company has begun to sharpen its brand identity through the image of â€Å"successful aging.† It weeded out outliers from its line and launched new individual brands such as Ayura and Ipsa with different identities

Internal and external data Essay Example for Free

Internal and external data Essay The Bowmer and Kirkland human reasources department will collect and use external labour market information for planning in the business. Unemployment statistics : The current labour market figures show that in the east midlands current unemployment is only 4.1%, this means Bowmer and Kirkland may have difficulty finding people to employ as so many already have a job. As the higher the unemployment rate the more people there will be for Bowmer and Kirkland to employ.The unemployment rate of the east midlands is 1% lower than that of the whole UK. In Derbyshire alone the unemployment rates are paticually low and numbers are still falling. Although rates are low, GDP per head still lags behind the UK and European averages, skill levels and productivity in manufacturing are also below average. 31.6% of people working in east midlands have no qualifications compared with 28.9% of England, so when Bowmer and Kirkland need to emply someone it will alot of the time also include the costs of training them up. So in conclusion the unemployment rates in the east midlands could cause a problem when it comes to Bowmer and Kirkland recruiting staff. For a start there are only 4.1% people avaliable to work, and they have got appreciate that not all that 4.1% will have the knowlage and skills recuired to work at Bowmer and Kirkland. This will result in costing Bowmer and Kirkland alot of time and money, mainly on training. One way of getting round the low unemployment rates would be to take staff they already have and train them up for hiarachy positions. Although this will leave another problem of having to find someone to fill their origional position, so they cant win really. Employment and Unemployment in the construction industry : In the last few years turnover has gone up and the ammount of people employed has remained static. The avaliability of contructors in the labour market is a problem to Bowmer and Kirkland as there are not alot of qualified workers out there so most of there employees have the standard ammount of GCSEs and A-levels. However Bowmer and Kirkland can train people up. The business in the local area that Bowmer and Kirkland are compeating for for the same employees are, Thorntons, Denby pottery, Rolls royce, these are the major compaines in this area, but construction companies down to Birmingham also cause competition for workers. Internal information The Bowmer and Kirkland human reasources team will also collect and use Internal staffing information for planning in the business. Labour turnover : Bowmer and Kirkland measure Labour turnover because they believe it is important to know how many people they need in the business. This also allows them to be able to compare their figures to other industrys and see how they match up. From the figures they have 20% of people have left the company this year, the main few reasons people are leaving are to branch out and move on, some are only probation periods and dont have their contract renuied, and some could have been sacked or made redundant. Although saying that some of them sometimes come back to the company depending on why they left. If someone is wanting to leave they have to hand in a 4 week or week notice and have the exit interview. Bowmer and Kirkland do this so they can see if there is a trend in why people are leaving, then they may be able to do something about it. For example most of the leavers may be from one department, and it may narrow down to the fact they are all finding better paid jobs elsewhere, so then Bowmer and Kirkland can sort out that problem. Bowmer and Kirkland however see this as a good thing as this means they can bring in new people/staff and they will bring in new ideas to the company. Bowmer and Kirkland on average employ 20 25 new starters each month, the majority of them have minimum qualifications and 10% are usually apprentices, however Bowmer and Kirkland will train them up. Sickness and Accident rates : Bowmer and Kirkland dont compare their Sickness and Accident rates against the national average. However they compare it internally within the company. They have weekly reports to monitor staff absences and the health and safety department monitor all their staff accidents. Of course if someone is found to be having an unusual ammount of absences they will have to have words with them and see the reason behind this as it would not be good for the company. Age, Skills and Training : Bowmer and Kirkland look at their demographic trends. Within the company 92 % of their employees are male and only 8 % female, this is purly because of the concept of he industry, it is more appealing to the male population. Also new training scemes are being used more in Bowmer and Kirkland now so the older generation is being left behind slightly, for example Modern apprentaships.

Exploring the Ruin of Man in Rappaccinis Daughter Essay -- Rappaccini

Exploring the Ruin of Man in Rappaccini's Daughter    Who will redeem man from his evil tendencies and his fallen state?   Nathaniel Hawthorne in "Rappaccini's Daughter" delves into the nature of man and reveals that the evil imaginations and machinations of man may eventually lead to his ruin. "Rappaccini's Daughter" is a story set in the mid-nineteenth century in Padua, Italy, a country well known for its romantic stories and history. This period in time was marked by various scientific discoveries, especially in medicine. This boom led to extensive debates on science and religion. There was the argument of whether or not to let things happen naturally or to interfere with the processes of nature. It begins with a student, Giovanni Guasconti, who comes to the University of Padua to "pursue his studies" (Hawthorne 45) but falls in love with Beatrice, the daughter of a very famous botanist Dr. Rappaccini who cultivates a poisonous garden. Despite the fact that Giovanni Guasconti had "but a scanty supply of gold ducats in his pocket, he took lodgings in a high and gloomy chamber... [fit] to have been the palace of a Paduan noble" (Hawthorne 45). This been "the first time he was out of his native sphere,... [Giovanni] was unused to Padua and missed Naples and the cheerful sun shine of Southern Italy" (Hawthorne 46).   Giovanni portrays the generation in search of knowledge. "Beneath his window [was] a garden [consisting] of a variety of plants which seemed to have been cultivated with exceeding care" (Hawthorne 46). Strategically located in the center of the garden was "the ruin of a marble fountain...[whose] water continued to gush and sparkle into the sunbeams as cheerful as ever" (Hawthorne 46) just as "[Beatrice's] sp... ...   "The myth of the Garden: Nathaniel Hawthorne's 'Rappaccini's Daughter'".   Studies in the Literary Imagination II, 1969,   (pp. 3-12) Evans, Oliver   "Allegory and Incest in 'Rappaccini's Daughter'" 19th Century Fiction" Vol. 19, 1964, (pp. 185-195) Genesis   " The Bible" Hawthorne, Nathaniel "The House of Seven Gables" (1851) http://eldred.ne.mediaone.net/nh/sg10.html September 1998, (December 1998) Hawthorne, Nathaniel   "The Marble Faun" (1859-60) http://eldred.ne.mediaone.net/nh/mf19.html September 1998   (December 1998) Hawthorne, Nathaniel   "Rappaccini's Daughter" "American Short Stories" (1820 to the present). Jones, Madison   "Short Story Criticism" Vol. 3 1989 (pp. 191-193) Kloeckner, Alfred   "The flower and the Fountain: Hawthorne's chief symbols in 'Rappaccini's Daughter'" "American Literature" Vol. 38, 1966-67 (pp323 -331)  

Punished by Rewards Essay

The Trouble with Gold Stars, Incentive Plans, A’s, Praise, and Other Bribes (1993), contends that rewards and punishments are â€Å"two sides of the same coin† (p. 50). Although rewards are certainly more pleasurable, they are â€Å"every bit as controlling as punishments, even if they control by seduction† (p. 51). According to Kohn, if we want youngsters to become self-regulating, responsible, caring individuals, we must abandon attempts at external control and provide students with opportunities to develop competence, connection, and autonomy in caring classroom communities† One of the most important parts of being an effective teacher is motivation of the children you are teaching. When I was learning have to be an effective teacher in my methods classes, many of the techniques that I was taught included extrinsic motivation. When I began my student teaching I watched techniques my cooperating teacher used to motivation and noticed she did not use any of the techniques I had learned in my classes. I found myself confused about how I would handle the matter of motivation when it came time for me to take control of the class on my own. I used candy and a treasure chest for rewards, but found that I only received motivation for a short time in return for these rewards. I knew that I would have to do more research and construct a new plan to motivate my student’s long term. I did some research and found that, extrinsic motivation refers to an individual’s involvement in an activity because an incentive or reward external to the activity has been offered. An extrinsically motivated child will choose to read a book or complete homework because they will get stickers when they have finished or not be allowed to watch TV if they do not finish. Another frequently used tactic to motivate children is threating to call the parent or some other authority figure if they do not get their work done. Another form of motivation is intrinsic motivation, this involves knowing that a person does what they do, not because someone else wants them to do it, or because I believe someone will respect or like me for doing it. What they do satisfies them regardless of what others may think. This true form of motivation reflects the genuine inclinations and feelings of the child, not the values or expectations of teachers or parents (Dr. Gabor Mate, 1999). Although the motivation literatures point out that intrinsic motivation is critical to student learning, the U. S. education system is organized and ran in a way that supports and promotes extrinsic motivation. Many parents and teachers believe that the external rewards such as money for good grades and bribes are the best way to motivate children. These well-intentioned, quick fix approaches to motivate send the message that there should be a tangible reward for doing schoolwork or behaving correctly. These techniques may work short-term, but long-term they will weaken the development of intrinsic motivation. Internal and external motivation does not necessarily reinforce one another. Extrinsic rewards can interfere with intrinsic motivation by turning an intrinsically attractive activity, such as reading for pleasure, into a means to an external goal, such as getting a pizza (Deci, 1995). Researchers studying motivation (Deci 1990; Ryan 1985; Nicholls 1983) generally agree on three points. First, motivation is an inherent natural capacity to learn that need to be elicited from within an individual rather than established form outside an individual. Second, teachers and parents must become aware that the long-term earning is to promote the development of motivation that arises for the child’s own nature and inclinations. Third, children must be intrinsically motivated to become self-regulated, independent, lifelong learners. One hypothesis that tested internal and external modification is the overjustofocation effect. The overjustification effect states that how individuals will feel toward performing certain tasks is determined by whether they are intrinsically or extrinsically motivated to perform the task (Deci, 1971). Using the self-perception theory’s prediction that when extrinsic motivations are present they will take precedent over intrinsic motivations, the overjustification effect reveals the importance of motivation on performance (Lepper, Greene, & Nisbett). In 1971, Deci suggested that in a situation where an individual was to receive a reward for an activity, and knew about the reward prior to participating in said activity, then the individual would attribute his or her behavior to the reward instead of the activity itself. Deci’s theory led to the hypothesis that once an activity is associated with the external reward; a person will be less inclined to participate in the activity in the future without a reward present. Two years after Deci’s study, a group of researchers again tested the overjustification hypothesis in a field experiment. Lepper, Greene, and Nisbett (1973) went to a nursery school and observed children’s intrinsic interest in various activities to confirm Deci’s theory. The children were then put into one of three conditions for the experiment. In the first condition, known as the â€Å"expected-award condition,† children were told they would receive a reward (a certificate with a seal and a ribbon) for partaking in the activity that they were previously doing out of pure intrinsic interest. †¢ In the second condition, the â€Å"unexpected-award condition,† the children were not told of the reward until after they finished the activity. †¢ In the third condition, also called the â€Å"no-reward condition,† the researchers did not tell or give the children any reward. This group thus served as the control group, since extrinsic rewards were not involved either before or after performance. The extrinsic reward phase ended with the researchers giving the children the certificates based on their condition group. In the following phase, the researchers let the children go about their activities, but this time without offering or giving any rewards. In accordance with the overjustification hypothesis, the children in the â€Å"expected-reward condition† had become less interested in their activities since the introduction of the extrinsic motivation. However, there was no change in the interest of the group who received the reward unexpectedly. This is because the children in this condition did not know about the reward until after the activity, and therefore attributed their behavior to an enjoyment of the activity. Similarly, those who did not expect or receive a reward had no extrinsic motivation, and showed no decline in interest as a result. Based off of the research I did and examples I found, I plan to base the motivation I provide to my students on intrinsic techniques and rewards. I will do everything I can to help to develop the children’s intrinsic motivation, so they can gain the tools needed to motivate themselves internally. This will be a skill, once mastered that will continue to benefit them and assist them to become successful in all aspects of their lives.

Innovators Dna Summary

The innovator’s DNA Summary This book focused directly on individual creativity in the business world and was based on a study of business innovators. The goal of the eight-year collaborative study was to put innovative entrepreneurs under a microscope and attempt to determine how they came up with their innovative ideas. In searching for answers, the study uncovered the origins of creativity, as well as the disruptive business strategies implemented in particularly innovative companies.They studied the habits of 25 innovative entrepreneurs and surveyed more than 3,000 executives and 500 individuals who had either started innovative companies or invented new products (pg. 4). The central question that was proposed to these individuals was, â€Å"Do I know how to generate innovative, even disruptive, business ideas? And do I know how to find creative people or how to train people to think outside the box? These are questions that seem to stump senior executives, who understand that the ability to innovate is the ‘secret sauce’ of business success. (pg. 7)† Their research had led them to identify five discovery skills that differentiate creative executives from executives. These were associating, questioning, observing, networking and experimenting. By innovators developing these skills, they are able to produce services and products that are superior to their competitors. However, the book also states that just because an idea is innovative, it does not guarantee the result will always be a financial success. So, one must be mindful of the fact that these discovery skills are critical for creating innovative business ideas, but they don’t always ensure success.

Light Essays

Light Essays Light Essay Light Essay Light BY humza8675 Below there are three objects a mirror, a glass block and a prism, it shows and tells you underneath each of the objects picture a description of what happens when light ray is shone on it. The source of light is a light bulb from a ray box. If a beam of light of one colour is shone through a prism, the direction of the beam is changed by the prism. This is because the two faces of the prism through which the light passes are not parallel. If white light is used the prism splits up the light into a series of colours. This shows hat white light is actually made up of many other colours a fact first shown by Newton in 1666. The spread of colour is called a spectrum. The dispersion of white light into a spectrum occurs because the different colours are refracted by different amounts by the glass of the prism. Violet light is refracted most by a prism and red light is refracted least. The colours of the spectrum are red, orange, yellow, green, blue, indigo and violet. The source of light is a light bulb from a ray box. If you shine a beam of light through the air, it will travel in a straight line. Rays of light usually travel in straight lines until they hit something. If a ray of light hits the surface of a sheet of glass, some light will be reflected by the surface of the glass. However, much of the light will pass through the glass, because glass is transparent. When a ray passes from air into glass the direction in which the light ray is travelling changes. The light ray appears to bend as it as it passes through the surface of the glass. This bending of a ray of light when it passes from one substance into another substance is called refraction. Glass is thicker and heavier than air. If the light slows down when it passes from the less dense air into the denser glass, this slowing down of the ray of light also causes the ray of light to change direction. It is the change in the speed of the light that causes refraction. This is a bit like when a car goes partly off the road and some of the wheels go into the softer edge of the road. The softer surface drags on the wheels and slows them down. This can cause the car to pull to the left, slightly changing its direction. When a ray of light passes from a less dense aterial (e. . air) into a denser material (e. g. glass) it is bent away from the surface between the two materials. This means that in this situation the angle of refraction is always less than the angle of incidence. However, if the ray of light hits the surface at right angles (i. e. at 900) to the surface, the ray is not bent. When a ray of light passes from a denser material (e. g. glass) into a less dense materia l (e. g. air) it is bent towards the surface between the two materials. This means that in this situation the angle of refraction is always greater nan tne angle 0T Inclaence. Light is known to behave in a very predictable manner. The source of light is a light bulb from a ray box. If a ray of light could be observed approaching and reflecting off of a flat mirror, then the behavior of the light as it reflects would follow a predictable law known as the law of reflection. The diagram below illustrates the law of reflection. In the diagram, the ray of light approaching the mirror is known as the incident ray (labeled I in the diagram). The ray of light that leaves the mirror is known as the reflected ray (labeled R in the diagram). At the point of incidence where the ray hits the mirror, a line can be drawn perpendicular to the surface of the mirror. This line is known as a normal line (labeled N in the diagram). The normal line divides the angle between the incident ray and the reflected ray into two equal angles. The angle between the incident ray and the normal is known as the angle of incidence. The angle between the reflected ray and the normal is known as the angle of reflection. The law of reflection states that when a ray of light reflects Offa surface, the angle of incidence is equal to the angle of reflection.

How to ask for a letter of recommendation

How to ask for a letter of recommendation At every professional stage in life (job searching, job switching, promotion seeking), there will come a time when you need to ask someone to write you a letter of recommendation. Though not as common as they once were, many would-be employers still want to know that someone vouches for you. If the thought of asking someone to say nice things about you makes you nervous, don’t worry- it’s awkward for everyone. Here are a few tips on how to make the asking as easy as possible for everyone involved.Ask someone who really likes you.This seems like a given, but it’s worth stressing: only ask people you are certain will say wonderful, glowing things about you. Just because you worked for someone and did the bare minimum doesn’t mean he or she thinks fondly of you. If you were forgettable, you’re going to get a bland and generic letter.Remember, this doesn’t always have to be a former (or current) boss. A colleague at your level is fine; so is some one you’ve worked with on volunteer projects outside of work. The key is that he or she can vouch for the exact skills the person receiving the letter wants in an employee.Offer to clarify.The more information you give, the easier it is for someone to knock out a letter. After you receive a â€Å"yes,† get specific. After saying thank you (always say thank you), describe in detail the specific job you’re applying for and what talking points would be most useful. You can give a list of skills the hiring manager wants in an applicant and remind the person you’re asking about how you have exhibited those skills in the past. It can also be helpful to outline some of your recent and past achievements for them to reference without having to look them up or ask.Be prepared to draft it yourself.A lot of times busier people will ask you to sketch out (or write entirely) the letter by yourself. Always say yes. Take the list of achievements this person knows youâ₠¬â„¢ve accomplished, match them up with the list of requirements from the job posting, and go to town. In most cases, he or she will  look it over, make a few cosmetic changes, and then sign it. You’ve made everyone’s life easier!Respect people’s time.Waiting until the last minute and then saying, â€Å"Please get this to me tomorrow,† is rude and inconsiderate. Your letter of recommendation is not among the most important things in someone’s life, and no one should have to drop everything just because you were too lazy to ask in advance. Give someone at least a week (and ideally two or three) to get you a letter.Just ask.Popping the question can be hard, but you won’t get a letter if you don’t ask for it. Yes, you might feel uncomfortable asking someone to do a favor for you, but if you’re smart about who you ask and pick someone who only has glowing things to say, chances are he or she will be more than happy to do it. Give the key details, throw in a little flattery, and ask away.

Occupational Health and Safety Administration Essay

Occupational Health and Safety Administration - Essay Example These questions aredescription of the value of the value of health management guidelines, the value of safety precautions, methods of educating employers on OSHA compliance, effects of incentives to management, risks that might emanate from inadequate management(Connors and Gena, 4). It is important to identify the value of health management and safety precautions in an organization. Employees within an organization have a right for the safeguarding of their health, and it is the duty of the employer to initiate measures that will ensure employees are protected from the health risks that emanate from their works. On this note therefore, observance of the values of health management in an organization is an important procedure of professionally creating awareness and methods of managing OSHA compliance within an organization.It is also important to analyze the efficient methods that OSHA experts can use in educating employers on OSHA regulations. This is because without their collabor ation, it is impossible to achieve the objective of OSHA regulations (Reich, 9). It is employers who implement the OSHA regulations, and it is they, who are charged in case they fail to implement these regulations. In developing my professional expertise in the awareness and methods of managing OSHA compliance in an organization, it is important therefore to know and understand the most efficient method of educating employers on the importance of OSHA regulations.It is also important to understand the types of risks that employees of an organization can face.