Legal Aspects of International Marketing Trade and Enterprises

Question: Portray about the Legal Aspects of International Marketing Trade and Enterprises. Answer: 1. BHP Billiton is a global organization which takes part in mining and oil exercises. Headquarter of BHP Billiton is in Melbourne. In 2011 it turned into the biggest mining organization on the planet. The Strategy of BHP Billiton is to possess upstream resources as long as possible and with the support of ease (Australia Business Review, 2014). The Purpose of this organization is to make its investors esteem by the revelation, obtaining, improvement and advertising of normal resources.oil, gases and vitality coal. The Company is the biggest maker in the realm of iron metal, metallurgical coal, copper and uranium and furthermore has enthusiasm for the oil, gases and vitality coal. The Strategy of organization depends on enhancement: ware, geology and market (BHP Billiton, n.d.). BHP Billiton is an organization which is double recorded (DLC). It incorporates BHP Billiton Limited and BHP Billiton Plc. In 2001 this organization was made from the merger of 2 organizations that is BHP Limited which is currently known as BHP Billiton Limited and Billiton Plc which is presently known as BHP Billiton Plc. The Company works in Metal Mining Industry: Australia is probably the biggest maker of the universe of mineral items. It is the biggest area with very nearly 700 organizations which are engaged with investigation of minerals. In this segment universes biggest organizations are working, for example, BHP Billiton Rio Tinto. This industry is relying upon the value markets for the capital they required. Since 2009 Investors in Australia bolster 270 new asset coasts. There are different purposes behind posting of organizations occupied with Metals Mining are recorded on ASX: for getting to the capital from capital market. In this market there is a wide scope of institutional speculators and retail financial specialists. for giving chances to SMEs. it is a created advertise in significant mining districts on the planet (ASX, n.d.). BHP Billiton gives numerous chances to vocation improvement. They look for individuals who have aptitudes and furnish a chance to work with their organization. Following are the quantity of representatives from 2012 to 2015 in Australia is (Statista, n.d.): YEAR NO. OF EMPLOYEES 2012 19305 2013 21977 2014 23048 2015 21428 All inclusive 80368 representatives and contractual workers are working with BHP Billiton (BHP Billiton, n.d.) Area of worldwide headquarter of BHP Billiton: Home office of BHP Billiton Limited and worldwide headquarter of BHP Billiton Group are arranged in Melbourne, Australia. Home office of BHP Billiton Plc is arranged in London United Kingdom (BHP Billiton, n.d.). 2. Structure identified with Royalty payable to State Government: there is brief assessment data of Australia with respect to mining exercises. At the point when organization faces issues identified with an economy when mineral costs rise, that time government relies upon digging organizations for spread the setback of duty income. Let start the conversation with the concise information on Royalty; Royalty is the sum payable by the mining organization to the state government or domain from which organization removes the minerals. Paces of Royalty are not same, each state an area has its various rates. Numerous states forced level rate or rate which is benefit related, however most states force promotion valorem Royalty and on a FOB premise (ICLG, 2015). Following are the realities on the expense paces of Australia: The CIT rate is 30% in Australia. There are two kinds of mineral duties material in Australia: State eminence state sovereignty is paid at state level. It is paid based on the volume of minerals extricated. Rates appropriate on various minerals are: Copper: 2.7%-3.5% Gold: 0%-2.5% Iron Ore: 6.5%-7.5% Coal: 7.0%-10% The Amount paid for eminence is deducted in the computation of CIT. Minerals asset lease charge (MRRT): MRRT is paid on the government level. It is paid based on mining benefit. It is apply to coal and iron metal (mass ware) in Australia from 1 July 2012. Rates material on various minerals are: Copper: N/A Gold: N/A Iron Ore: 22.5% Coal: 22.5% The Amount paid for MRRT is deducted in estimation of the CIT. Social commitment is vital in Australia for mining organizations (PWC, 2012). Yearly report of 2015 of BHP Billiton shows the sum paid by the organization to the legislature. In 2015 organization paid all inclusive US$7.3 billion by method of duties, eminences and different installments to governments. Companys worldwide compelling assessment rate was 31.8% which is higher than the annual expense pace of OECD. Companys absolute commitment to the economy in 2015 was US$35.7 billion (BHP Billiton, n.d.). According to the yearly report of 2015 organization paid US$5245.0 to the Australian Government by method of assessments, eminences and other government installments (BHP Billiton, n.d.). There are some negative impacts additionally of installment of eminence in favor of organization, sovereignty sway seriously on the benefits of organizations which result that Australia turns out to be less appealing for organizations occupied with mining exercises. CEO Brendan Pearson said that Australia demand high duty on mining industry when contrasted with different nations and according to the examination of MCA 47.1% benefit of mining organizations are settled in assessments and sovereignties in Australia. It likewise influences the financial specialists of mining organizations additionally on the grounds that such high duty locale additionally influences the assets and benefit of speculators (Ingram, 2015). The Introduction of Mining Tax: directly mineral charges, for example, eminence are paid by the organization to the State Government Territory based on the minerals extricated by the organization from that state or domain. At the point when minerals cost is high in world still sovereignty installment had not expanded. 40% of benefits are paid by the organization in 2001 to the state government, however by and by portion of the benefit paid by the organization is under 20%, which expands the requirement for new duty. The Mining charge is otherwise called the Resource Super Profit Tax for example RSPT (Mining charge realities, n.d.). 3. Before examining the understandings, arrangements and shows identified with items and administrations of BHP Billiton, first talk about the significance and significance of bargains and understandings. An understanding under universal law which is entered between sovereign states and global associations are known as the settlement. It is otherwise called the global understanding between worldwide gatherings, convention, contract trade of letters. Typically settlements are contrasted with contracts on the grounds that as agreements in bargains likewise parties have commitments and in the event that gatherings flopped in satisfying their commitments, at that point parties are at risk under global law. Following are the settlements which influence the products and enterprises of BHP Billiton: Japan Australia Economic Partnership Agreement (JAEPA): The Partnership of Japan and Australia is generally significant for both the nations in regard of financial and vital intrigue. Australia is a greater provider of Japan for minerals and vitality and of food items moreover. In 2014-15 Australia was Japans second biggest exchanging accomplice and furthermore Japan was the second biggest merchant of Australia. Japan was likewise second biggest direct outside speculator in Australia. They reinforced their relationship by going into an understanding known as Japan Australia Economic Partnership Agreement (JAEPA) which was constrained in 2015, January (Australian Government: Department of outside Affairs and Trade, n.d.). Arrangements and finishes of this understanding are reported on seventh April 2014 in Tokyo by Prime Minister Tony Abbott and Shinzo Abe. In Canberra leaders of both the nations consented to the arrangement on eighth July 2014. JAEPA is very changing understanding led by Japan. Both the nations are regular accomplices. This understanding gives Japan an open door from send out normal assets from Australia (Australian Government: Department of outside Affairs and Trade, n.d.). JAEPA influences the trading of our organization. Iron mineral can be provided by the organization to Japan according to this understanding. This understanding gives monetary advantage to BHP Billiton on account of augmentation in exchange of merchandise of high caliber. Australia-India Joint Free Trade Agreement (FTA): There is viding development in the relationship of India and Australia lately. In most recent five years, exchange of products and enterprises is expanded every year by 24% in 2008-2009 to US$16 billion. For building progressively solid relationship both the nations take a shot at FTA in 2008. This understanding spreads exchange all products. This understanding evacuates limitations in remote speculations. It additionally takes a shot at expanding straightforwardness and invigorates the component of venture insurance. This understanding helps both the legislatures in the development of their economy. Following are the components of terms of understanding: Advantages showed up by both the administrations through FTA. To improve the allegation of products, administrations and speculations through FTA and furthermore tackle issues identified with licensed innovation, sterile and phytosanitary issues. For the development of exchange products through advancement. For the extension of administrations in different segments including work, common plans, and so on.. Make an ideal situation in both the nations for speculation reason. In Australia, FTA is a thorough understanding yet in India FTA covers just products (Australian Government: Department of Foreign Affairs and Trade, n.d.). AMEC Convention 2016: This show was held in Crown Perth from 8-9 June. The point of this show was to affect the issues looked by organizations and associations occupied with mining exercises in Australia. This show was sorted out by the AMEC (Association of Mining and Exploration Companies). AMEC is the body in Australia for the mining business. AMEC is the philanthropic association and works to assist the mining business. AMEC unite moderators of this industry from everywhere throughout the wo

The Benefits of Recycling Essay Example for Free

The Benefits of Recycling Essay Reusing is a crucial factor later on for our dearest home, Earth. On the off chance that we need to keep our property green, forestall contamination, ration common assets and spare our plants and creatures, reusing is a key factor in doing as such. Reusing lessens the measure of contamination going into earth. At the point when items are produced using new material, there are more toxins being discharged into the air because of the extraction and preparing. Utilizing reused material produces less poisons and is better for nature (Weber, n. d.). Reusing assists with diminishing the measure of trash being made. This implies we are diminishing the size of our landfills. The less trash going into our landfills, the less trash we need to consume to debris. (Onsola, 2017). Landfills likewise make a fluid called leachate which happens when flotsam and jetsam crumbles in the landfill and holes through the waste which can dirty the land, groundwater, and conduits (Environment Victoria, 2013). When reusing, we can diminish the measure of ozone harming substances going into our condition (Knowledgiate Team, 2017). This can make different natural issues. In 2005, Pennsylvania DEP expressed that by reusing, it decreased ozone depleting substances by 9 million tons of carbon dioxide. By reusing we lessen the need to combust non-renewable energy sources. (Sherman, n.d.). To ensure we need our future generation’s air to be breathable. Another advantage to reusing is that it makes a feasible measure of assets. At the point when we reuse, we are turning old, utilized material into new, usable material. By reusing we spare more assets, for instance when we utilize virgin materials, it is originating from regular assets. Around 40% of our waste originates from paper. On the off chance that we reused our paper rather, we could spare a large number of trees and furthermore diminish the measure of waste going into our condition. (DLCSRecycling, n.d.).When we chop down trees, it is for new mash which will be utilized for original paper. Rather we could utilize reused paper which can in all likelihood be utilized to make paper which is only a decent quality as the paper produced using virgin material (Schenker, 2017). Our people in the future will likewise require these assets, so as opposed to squandering what we have we ought to reuse. In conclusion, another star to reusing is that it spares untamed life. At the point when we don’t reuse we are demolishing living spaces. For instance, when we chop down trees for a paper we are decimating homes of natural life. By not reusing we are likewise contaminating numerous homes of creatures. Green SC expresses that more than one million seabirds, 100,000 ocean warm blooded animals, and 50,000 hide seals bite the dust yearly as a result of plastic litter that we people put into the water (Lake, 2015). Turtles that eat jellyfish mistake plastic packs for food and afterward gag and kick the bucket on them (Tay, 2016). We are destroying the biological equalization of environments. This will likewise influence our food sources later on as it might cause the eradication of plants and creatures. By accomplishing something as basic as reusing, we diminish the requirement for new material, sparing nature from hurt (Missimer, n.d.).

The National Food Security Mission Environmental Sciences Essay

With the Stagnating supplement grain creation and an expanding ingestion request of turning populace of India, The National Development Council ( NDC ) on 29th May, 2007 in its 53rd gathering received the statement to build up a Food Security Mission and with this result the Food Security Mission came into nearness on August, 2007. So as to ensure the supplement security on a practical balance for its nation men, the technique has focused to expand the creation of rice by 10 million dozenss, wheat by 8 million dozenss and throbs by 2 million dozenss by the terminal of Eleventh Plan ( 2011-12 ) . It is a halfway Sponsored Scheme, taking to connect the yield spread through airing of improved engineerings and homestead heading designs. This technique has an of import work in expanding the productiveness of supplement grains of India, it has advantage over the green upset as it is covering 17 regions more than what green upheaval secured. As we will see the effect it has made in expanding the productiveness in the ulterior bit of the examination, the figures are idealistic and it will have the option to achieve its characteristic of expanding supplement productiveness by the twelvemonth 2011-2012 to run into the interest of the turning populace. Strategic Increment creation of rice, wheat and throbs through nation development and profitability improvement in a maintainable mode in the distinguished domains of the state. To build the creation of rice by 10 million dozenss, wheat by 8 million dozenss and throbs by 2 million dozenss by the terminal of the Eleventh Plan ( 2011-12 ) . Reestablish earth birthrate and productiveness at the single homestead degree. Production of work chances ; and Improve ranch degree monetary framework ( for example ranch overall gains ) to reproduce affirmation among the husbandmans. Store Allotment The whole store dispensed to this methodology is 4880 crores for uplifting the supplement grain creation of rice by 10 million metric tons, wheat by 8 million tones and throbs by 2 million metric tons by 2011-12. It is for three harvests, which are rice, wheat and throbs. Rice and wheat are the significant grains devoured in India and involves 80 % of our oat ingestion. While throbs incorporate a few â€Å" dekaliters â€Å" like garbanzo, pigeon pea ( tur ) , mung bean, urad bean, structure bit of our fundamental eating routine and are the significant start of protein. Plan To achieve the above points, the Mission received after plans: Dynamic clash of the considerable number of partners at grouped degrees Advancement and augmentation of improved engineerings for example , seed, Integrated Nutrient Management including micronutrients, soil revisions, IPM and asset conservation engineerings alongside limit building of husbandmans Stream of reserve will be checked to ensure that interventions arrive at the imprint donees on cut. Grouped mediations proposed would be incorporated with the region program and stamps for each distinguished domain would be fixed. Immutable checking and incidental rating for estimating the effect of the interventions for an outcome situated assault by the executing authorities. Strategic A. National Level A General Council ( GC ) will be established under the chairmanship of the Union Agriculture Minister. A Mission Director will be designated at the national degree. The making out of the GC will be as under: Priest of Agriculture Chairman Secretary ( An and A ; C ) Member Secretary ( DARE ) and A ; DG ( ICAR ) Member Secretary, Ministry of Finance Member Counsel ( Agriculture ) , Planing Commission Member Horticulture Commissioner Member Strategic Member Secretary The GC will be the arrangement doing natural structure providing fit mandates and advice to the Mission and reevaluating the general headway and improvement of the methodology. The GC will be engaged to rests and correct the operational rules, decide need-based reallocation of assets across States and regions and O.K. endeavors according to the requests. Be that as it may, the sponsorship standards as affirmed by the Government will in no fortunes be surpassed for any of the Mission constituents. The GC will run into at any rate twice a twelvemonth. A National Food Security Mission Executive Committee ( NFSMEC ) would be established under the chairmanship of Secretary, Department of Agriculture and A ; Cooperation to regulate the exercises of the Mission and to O.K. the State Action Plans. The NFSMEC will comprise the adherents: Secretary ( An and A ; C ) Chairman Secretary ( DARE ) and A ; DG, ICAR Member Secretary, MOWR Member Secretary, Department of Fertilizers Member Guide ( Agri ) , Planing Commission Member Horticulture Commissioner Member Five ( 5 ) specialists on collect creation Member Strategic Member Secretary Capacity of the NFSMEC will be to direct the exercises of the Mission and to O.K. the single State Action Plans. The Chairman may set up more individuals to the commission according to request. The NFSMEC will run into one time in each one-fourth. A Particular Food Security Cell made in the Department of Agriculture and A ; Cooperation ( DAC ) will flexibly the fundamental help to the GC and NFSMEC and will administrate the NFSM. NFSMEC will ensure smooth useful linkages among various authorities. NFSMEC will, in the underlying periods of the Mission, meet tri-month to month. Actualizing departments associated with the executing of the Mission ‘s program will be responsible to the NFSMEC. A National Food Security Mission Cell will be made in the Crops Division of DAC by redeploying officials/staff from inside the Department. There would be three additional Commissioners one each for rice, wheat and throbs and three Deputy Commissioners one each for the few harvests. Two Adjunct Commissioners, three Assistant Directors, three STAs and back uping staff will other than be set in the Cell. B. State Level A State Food Security Mission Executive Committee ( SFSMEC ) will be established by the State Governments under the chairmanship of Chief Secretary to regulate the exercises of the Mission in the State. Secretary ( Agriculture ) , Secretary ( Irrigation ) , Secretary ( Power ) and agents from different Departments concerned, SAUs, ICAR Institutes, lead Bankss, and so forth will be the individuals from the SFSMEC. A State Mission Director will be delegated in the graduated table of Director ( from inside the State Government or outside ) . The basic law of the State Food Security Mission Executive Committee ( SFSMEC ) will be as per the following: Boss Secretary of the State Chairman Secretary ( Agriculture ) Member Secretary ( Irrigation ) Member Secretary ( Power ) Member Bad habit Chancellor ( s ) of SAUs Member Executive/Project Director of ICAR Institutes Member Delegates of Lead Bankss Member State Mission Director Member Secretary The State Governments will hold to set up or make a fit free agency enrolled under the Societies Registration Act for executing the Mission at the State and region degrees. The authority in this way named will actualize the Mission ‘s program in the State. Such an authority could be the State Agricultural Management and A ; Extension Training Institute ( SAMETI ) at the State Level and the Agriculture Technology Management Agency ( ATMA ) at the region degree. Separate chronicles for the technique would be kept up by the State and the District degree Agencies according to the Account codification endorsed by the NSFMEC. The one-year chronicles would be promptly inspected by an employed officer each twelvemonth. The State Level Agency will hold the undermentioned obligations: Get ready position and State Action Plan in consonant rhyme with the Mission ‘s closures and points and in close coordination with State Agriculture Universities ( SAUs ) and ICAR Institutes. Sort out/conduct benchmark study and achievability surveies in the nation of activity ( domain, sub-locale or a gathering of regions ) to discover the situation of reap creation, its conceivable and request. Comparable surveies would other than be embraced for different constituents of the projects. Execution of the Mission ‘s programs in the State through husbandmans social orders, Non-Governmental Organizations ( NGOs ) , agriculturists ‘ affiliations, self improvement gatherings, State foundations and other comparative substances. Arrange workshops, courses and creating programs for husbandmans and different partners at the State degree with the guide of State Agriculture Universities and ICAR Institutes in the area/State. Fundss would be straight gotten by it from the National Food Security Mission to execute the endorsed Action Plan for the State. C. Region Level At the domain degree, the technique will be actualized through the Agricultural Technology Management Agency ( ATMA ) . The State Level Agency will flexibly the required financess to the District Level Agency for executing of the program at the region/square degree. A District Food Security Mission Executive Committee ( DFSMEC ) will be comprised for undertaking arrangement, execution and checking of the technique constituents through the District Agriculture Department. The District Collector or Chief Executive Officer of the Zilla Parishad ( according to bing standards of the State Government ) will be the leader of the DFSMEC. DFSMEC will hold agents from the line Departments concerned including SAUs, KVKs, ATMA, dynamic husbandmans, self improvement gatherings of husbandmans and rumored NGOs as its individuals. The Deputy Director ( Agriculture )/District Agriculture Officer will be the Member Secretary of the DFSMEC. The central law of the DFSMEC will be as per the following: Region Collector/CEO of Zilla Parishad Chairman Agents from line Departments Member Assigned dynamic husbandmans Member Agents from personality help gatherings of hus

Concept of tax - Free Essay Example

First we will define the concept of tax avoidance and tax evasion. There is no universally accepted definitions of tax avoidance and tax evasion. HMRC define tax avoidance as an activity that a person or a business may undertake to reduce their tax in a way that runs counter to the spirit and the purpose of the law, without being strictly illegal. Tax evasion, in contrast, is usually defined as a violation of the law (Hood, C. 1986). Tax avoidance is the utilization of the loopholes in the countries tax laws to ones own advantage, while tax evasion is not paying the taxes al together. While tax avoidance is within the legal framework of the countries law tax evasion is illegal. Now we will get into more detailed definitions of tax evasion and avoidance. Tax Avoidance: Tax avoidance is the utilization of the legal loopholes or the legal privileges provided to citizen or company of a country by its government. Tax avoidance is the legal right of an individual provided by the government to reduce the tax burden and decrease the level of tax evasion.( Stella, P. 1992) Some of the examples of tax evasions are: Tax Avoidance Through Change Of Country: One of the ways utilized by an individual or a company to lower the tax burden is by constantly travelling to different countries or by shifting permanently to a country with lower or no tax environment. Such a country is called tax havens. The policy adopted in this case is that an individual or a company shifts its asset or base of operation to tax havens thus avoiding higher taxes.( Stella, P. 1992) But now many countries such as USA have realized the potential loss of revenue through such a practice of tax avoidance. Hence these countries are now taxing all their citizens and companies on all income generated by them throughout the world. (Hood, C. 1986) Double Taxation Double taxation is a policy where in an individual or a company is taxed by the country of its residence and by country of its origin. Most countries impose taxes on income earned or gains realized within that country regardless of the country of residence of the person or firm. Although many countries have entered into bilateral double taxation treaty. In this treaty an individual or a company once taxed by one country is not again taxed by another country. Though, this kind of treaty is rarely done with tax havens. Creating A Separate Legal Entities Another general practice adopted by individuals for tax avoidance is to create a separate legal entity. The separate legal entity is often company, trust, society, NGO or foundation. Under this practice an individual transfer his property and his assets to these legal entities so that the income earned is transferred to this legal entity. (Hood, C. 1986)Usually one is only personally taxed on property and earnings that one actually owns; thus, by donating assets to a separate legal entity, personal taxation can be avoided, although corporate taxes may still be applicable. If the legal entity is ever liquidated and the assets transferred back to an individual, then capital gains taxes would apply on all profits. Transfer Price Manipulation: Transfer pricing is simply the act of pricing of goods and services or intangibles when the same is given for use or consumption to a related party (e.g. Subsidiary) (Hood, C. 1986). There can be either Market-based, i.e. equivalent to what is being charged in the outside market for similar goods, or it can be non-market based. Importantly, two-thirds of the managers say their transfer pricing is non-market based. There can be internal and external reasons for transfer pricing. Internal include motivating managers and monitoring performance, e.g. by putting a cost to imported inputs. External would be taxes and tariffs. Tax Evasion Tax evasion is a general term often used in cases where in an individual or a company evades taxes all together. Here in this case an individual or a company deliberately conceals his or her income from the tax authorities to reduce the tax liability or not to pay taxes all together. Various forms of tax evasion are: Non Declaration Of Income: This is the most common form of tax evasion practiced by individuals. Under this form of tax evasion an individual would not declare all his income to the tax officials. Sometime an individual may be working at more than one places and hence has more than one source of income, he may choose not to disclose all the income. This is generally possible only if the extra income he generates comes in form of cash and does not show on the system. Non Payment Of Customs Duty Customs duties are an important source of revenue for any country. In this case the importers avoid paying of custom duty by either under pricing the products that are brought in the country or by understating the quantity of the goods brought in the country. Smuggling Of Goods It is a practice where in an individual do not pay any kind of custom duty on the product that is being brought in or being taken out of the country, it is a criminal offence in most countries. Evasion Of VAT And Sales Tax Under this an individual or a company may evade paying Value added Taxes or sales tax by underreporting the sales of the good. United Kingdom And Tax Avoidance/Evasion While the term â€Å"Tax evasion and Avoidance† was well established in USA by 1920s (Sears, 1922), in UK there was still no distinction between Tax avoidance and tax evasion by as late as 1950. Till that time the term evasion was regularly used in the sense of avoidance. The official terminology and distinction between avoidance and evasion was established in a case between Craven vs White in 1970. Further in this field a new term was coined tax mitigation. Tax mitigation is a process through which individual tax liabilities are reduced without tax avoidance. Now tax avoidance was redefined as a process which designed to defeat the intention of the parliament. (IRC vs Willoughby, 70 TC 57.) Tax mitigation would include activities like gifts to charity, donations, investment in products designed for tax benefits. These activities are in the spirit of the law. EU And UK Tax Problems UK has traditionally attracted a higher level of foreign direct investments, mainly because of its lower corporate taxation and financial stability, this has attracted the envy of other European Union members. The only option EU states have is to go for tax parity with UK or for tax harmonization. The Single Market gives the EU the means to end the UKs autonomy in corporate taxation. One of the member of Ruding Committee which has investigated company taxation in the EU in 1992, noted that )( Chowdhury, F. L. ,1992) ‘There was no doubt in the †¦ Committee that a common currency requires at least minimum harmonisation of direct taxation. The result is that other countries will increasingly be able to decide Britains tax strategy especially if the UK joins EU. Any of EUs economic benefits (no exchange rates, lower interest rates) would be cancelled by the significant increase in UK corporation tax to match the continental average of 43.8% (weighted to take account of population). Whereas recent UK tax policy has lightened the burden and encouraged investment, continental taxes have risen (by the EUs own calculation, 35% — 42% of GDP 1981- 1995. Harmonisation of EU member states tax rates would mean higher taxes for the UK, since other states are unable or unwilling to reduce the tax burden on their voters and institutional developments inside EU would end the need for unanimity among European Union members over tax matters. Also recently there have been conflicts regarding taxation between EU and UK, (Erard et al 2001) in a recent case involving stamp duty reserve tax (SDRT). The case in question involves HSBC which has just won what is predicted to be the right to a tax repayment of  £27m after the European Court of Justice ruled that a tax HMRC has collected since 1986 is illegal. It seems that elements of the law concerning SDRT have always been incompatible with EU law such that refunds will be available dating back to when the tax was introduced. In the light of this decision the government scrapped the tax on some share transactions after the European Court of Justice ruled it breaks EU law. The Telegraph reports that the UK Treasury (ie: the taxpayer) (9)could be forced to repay as much as  £20bn to companies as a result of this ruling. One of the arguments employed in the battle against abusive tax avoidance and tax evasion is the rule of law. We should all comply with it. Equally so should the Government.There are numerous cases however making their way to or through the European Court because the Government has not complied with European law when framing or amending UK tax laws(Erard et al 2001) Where such allegations are made the cases are staunchly defended by HMRC on behalf of the Government. Many such cases are the subject of Group Litigation Orders where a number of taxpayers claim that the UK law is incompatible with European law and thus the tax in question should not be paid or should be repaid to them. The conflicts regarding UK and EU will continue mainly because: the EU law was not properly considered when the UK law was framed; and those cases where, after full consideration, the UK law was crafted in an effort to avoid the restrictions imposed by EU law. Until these matters are resolved the conflicts would continue. References (1988) 62 TC 1 at 197. Minimising Taxes, Sears, 1922, Vernon Law Book Co. Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. Stella, P. [1992] Tax Farming A radical Solution for Developing Country Tax Problem, IMF Working Paper No. 92/70 Alam. D (1999) Introduction of PSI system in Bangladesh: Facts and Documents, Desh Prokashon, Dhaka. Hood, C. (1986) Privatizing UK tax Law Enforcement?, Public Administration, Vol. 64, Autumn, 1986, p. 319-33. Chowdhury, F. L. [1992] Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. Stella, P. (1992) Tax Farming A radical Solution for Developing Country Tax Problem, IMF Working Paper No. 92/70. NBR showcauses Cotecna on car import scam, New Age New York Times, 06 August 2003 Dreher, Axel and Friedrich Schneider (2006), Corruption and the Shadow Economy –An Empirical Analysis, CREMA Working Paper 2006-01. Epstein, Gerald A. (2005), Capital Flight and Capital Controls in Developing Erard, Brian and Jonathan S. Feinstein, 2001, Estimating the Federal Income Tax GapUsing Operational Audit Data, report prepared for the IRS Economic Analysis and Modeling Group

A1 Cava - 2459 Words

Unit 301 Understanding the Principles and Practices of Assessment |1.1 Explain the roles functions of: | |initial assessment in identifying learner needs | |formative assessment in tracking learner progress | |summative assessment in assessing learner achievement | |The initial assessment pin-points the learners individual needs. This can lead to additional support being†¦show more content†¦It is positive, tending to stress what a learner can do rather than what they | |cannot. | |1.2 Explain the following key concepts and principles of assessment: | |assessment as a process of making judgments of learners’ knowledge, skills and competence against set criteria | |what is meant by validity and reliability | |the role of evidence in making assessment decisions | |what is meant by evidence being authentic, sufficient and current | |the importance of objectivity and fairness to learners | |the importance of transparency for the learner | |There are many principles of assessment should be valid, Validity ensures that assessment tasks and associated criteria effectively | |measure leaner’sShow MoreRelatedSystemic Lupus Erythematosus ( Sle )1591 Words   |  7 PagesSystemic Lupus Erythematosus Systemic lupus erythematosus (SLE) is an autoimmune disease that affects multiple tissues and systems and with significant variable clinical features and organ involvement (Cava, 2010). It is characterized by a chronic, relapsing, inflammatory and often febrile multisystemic disorder of connective tissue with wide spectrum of involvement of skin, joints, kidneys and serosal membranes. The exact etiology is noknown, but it represents failure of the regulatory mechanisms

Reflection Paper On Dominican Republic - 819 Words

Dominican Republic Reflection I thought going back to the Dominican Republic for a second year would feel like being the parents on Christmas morning: you get to watch everyone else’s reaction to the stuff you’ve already seen, and you just get to sit back and help throw away the wrapping paper. I thought I had, in a way, already had my transformative moment; I was there to see my Dominican friends again, to help my HGP friends experience the trip, and to do some good for the people of the Dominican Republic. Most of the week felt that way. I was still bonding and having fun with the kids, but it definitely felt like I was there to help more than to experience. I felt more emotionally protected, and it wasn’t until I was saying goodbye†¦show more content†¦It’s not something that can be quantified; I can’t show you pictures of all the houses we built, or of the rainwater ditch we dug. I don’t even think saying that the trip was life-c hanging does it justice, because the whole concept of â€Å"life-changing† is pretty clichà ©. After all, how could just two weeks in a country really â€Å"change your life?† Again, you kind of have to be there. So what makes this trip so unique? What’s the takeaway? What did I really learn? Well for one, I can say that I have so much interest in and respect for Hispanic and especially Dominican culture. Hospitality, acceptance, kindness, and a welcoming smile are things that are certainly lacking in the states. It may seem insignificant, but there’s something special about walking past a stranger, and not having to put your head down, make a stern face, and continue in a straight line. But I think the bigger lesson to learn, though, involves poverty and inequality of opportunity. Two years ago, I could have pulled up tons of statistics about poverty, and how poor the majority of the world is. 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Organisational Structure for Assessment of Memo †Free Samples

Question: Discuss about the Organisational Structure for Assessment. Answer: Purpose/prompt: The aim of this memo is to conduct what went wrong for Qantas airlines and what are the initiatives which should be taken by Qantas to cover lost grounds and bring back the trust that the public have on it. Thesis: The flight with 747 passengers on board towards Sydney when and explosion took place in the aircraft engine thus the pilots were forced to land the plane in San Francisco. After this there were two more incidents which took place in Singapore thus the reputation of the airlines was at stake. Preview: Through the successive years of growth, Qantas Airlines had to go through many problems in this particular years. The Qantas of four engine had left from Sam Francisco International airports Boeing about 747 passengers. The plane was on its way towards Sydney as when the explosion occurred in the four engine. The pilots started to dump fuel in the Pacific Ocean and measure a safe successful landing back to San Francisco. It was the first time for Qantas Airlines to face the problem ("Qantas Airways Limited 2011 Strategy Day", 2011). Qantas Airbus A380 return back to Singapore after taking a short take-off as when the explosion cause in the engine of the aircraft on November 9, 2010. Again on the day of November 5, the plane makes a way back to Singapore Boeing 747 passengers due to the fault of an engine. These are some of the cause of Qantas Airways for which the reputation and early revenue is coming low. So, there are some of the ways that the management need to be focuse d on getting back its reputation. 1.Three key issues identified in the case (what went wrong?) During the mishap an oil pipe of the engine got fractured which lead to fire in the engine. After that the turbine engine disintegrated. Later on it was found that the dispute in the engine which was manufactured by Rolls Royce was the main cause of failure. 2.Future actions Qantas can take Few things which Qantas can do to upgrade its technology are usage if cloud for storage of cockpit data, reassessing and reprograming the black box for safety and better flight safety check of every engine before going for the actual run. 3.Factors to consider when using social media Prioritizing the goals is of utmost importance while using social media. Without clear goals the social media plan is useless and also aimless (Six important factors to consider for a social media strategy, 2017). Chalking out the target audience is also important, if the target audience is not known then the channels could not be chosen properly and thus the whole thing would be aimless (Three vital factors to consider when creating a social network ecosystem, 2014). 4.Communication Plan Template 1.Timing Qantas Airlines should take the time of any festival or any other occasion by giving the process of advertisement and offer that the target audience can be targeted by getting opportunities to go through a plane. The audience mainly looks over the advertisement which is given by the organization on any occasion. Therefore that gives a good revenue. 2.Audience Through the planning of communications, a message is delivered to the targeted audience which gives great results to have a great outcome to the management of Qantas Airlines to solve the problem or issues. These processes are taken to get the target audience or passengers directly or by whom the passengers can be influenced. Force media to give a report to the newspaper of the issue and programs. Interest should be vested to OST programs ("Creating a Stakeholder Communications Plan", 2017). Delivers messages through community forums, organized events, and media opportunities. Make direct mail pieces which can be delivered to the target audience. Use other local business to deliver messages to the community. 3.Sender The plan is been taken by Public Relation Officer or Chief Executive officer of the management community to get a communication with the target audience by giving a proper advertisement about Qantas Airlines. The public relation office or Chief Executive officer plan many things like fare discounts, luxury status and other many more liable ideas for the passengers to gets a proper revenue and good status of its organization ("The case for PR at Qantas", 2011). 4.Key Message If the management of Qantas Airlines once has decided to list the target audience then there need of some key messages to develop some unique issue and concerns. The process of key message is done to give relevant communication to the target audience that they can understand the point of view. It is to be important that the management community groups should receive the superseding key message that has set in by the audience (Buhalis, 2003). To get support and also to achieve the business goal the key message is important by the management of Qantas Airlines to get a proper communication with the audience. 5.Desired Outcome Through this process of targeting audience and key message, there is some desire that the management is expecting from the audience. The Qantas Airline's management had taken all types of measurement to get back their reputation. The offer that has given by management on Qantas Twitter page that the first 50 passengers who will win the competition will gain first class seats and amenity luxury kit of Qantas. This is the process that can target the audience and can have a good desired outcomes through its reputation as well as in revenue. 6.Medium Twitter is one of the social networking in high business management. The high revenue people use twitter on every account. Qantas Airlines should take a strategy by distributing its business process like real time updates, reinforce core brand message and respond properly to the passenger's compliments, comments, and comments. Besides Twitter, social networking sites like Wats App and Facebook is other two source of the medium that can be used by Qantas Airlines to distribute their business offer and activities that the passenger can follow or see it and can compare it with other airlines ("QANTAS AIRWAYS LIMITED 2011 STRATEGY DAY", 2011). The Qantas Airlines should also use other social networking sites to go through the business and again to gain its reputation. 7.Materials The make good relation media program, Qantas Airlines management need to develop the materials these above materials. By using the upper materials it is easy to determine that which materials are best for getting those goals by making the most of the company resources. The materials that need to be used by the management of Qantas Airlines are Press Kits: The press kit must be prepared in a way that is stress-free for the news media to use. Press release: A press release should tell the story or news about the organization are trying to deliver ("QANTAS: NOT JUST ANOTHER AIRLINE", 2011). Op-ed articles: Op-ed articles deliver individuals with a chance to remark on subjects that disturb the target audience. Byline articles: it is retained by a projecting person who has reliability in their field. Letter to the editor: permitting individuals the chance to remark on recent news stories or local creativities. Newsletters: interconnect with your audience on a steady basis. Public Service announcement is free airplay that television and radio stations give to non-profit making organizations. Background rally: background videos, may help in receiving the organization news on television. 8.Frequency The advertisement or offer that will be provided by Qantas Airlines management through the networking sites or practically will be frequent so that the audience can get it into their mind. If the process will be frequent than it is best for the audience to catch so they can use the offer and luxury place in the airlines of Qantas. Summary No organization like Qantas can say strongly that their aircraft will not go any problem while traveling. Through this study, it has seen that the Qantas has faced many problems which have locked down their reputation. So, to get back up their position the following process that which have mentioned above are assured to gain back the reputation of Qantas Airlines and will earn more revenue. Reiterate thesis/blueprint The aim of the memo was to create a communication plan for Qantas Airlines to re-communicate with its customers so as to re phrase the image of the airlines which got ruined due to the mishaps. Polite Closure We would hope that Qantas could be able to regain its old image and be on the top list of being the safest airline in the world. References Buhalis, D. (2003). Strategic and tactical use of ICTs in the airline industry.Eairlines. Retrieved from https://epubs.surrey.ac.uk/1120/1/fulltext.pdf Creating a Stakeholder Communications Plan.(2017).SPARC. Retrieved from https://www.sportbop.co.nz/downloads/3.4._Creating_a_Stakeholder_Communications_Plan.pdf Qantas Airways Limited 2011 Strategy Day", 2011).Qantas. Retrieved from https://investor.qantas.com/FormBuilder/_Resource/_module/doLLG5ufYkCyEPjF1tpgyw/file/presentations/qantas-strategy-day-presentation-2011.pdf QANTAS: NOT JUST ANOTHER AIRLINE. (2011).Transport Workers Union Of Australia (TWU). Retrieved from https://www.twu.com.au/CMSPages/GetFile.aspx?nodeguid=9296801d-3a49-4a65-856b-162846f94ef7 Six important factors to consider for a social media strategy. (2017).Abacus. Retrieved from https://www.abacusmarketing.co.uk/factors-to-consider-for-a-social-media-strategy/ The case for PR at Qantas. (2011).BBS Communication Group. Retrieved from https://bbscommunications.com.au/wp-content/uploads/2014/08/The-case-for-PR-at-Qantas-November-2011.pdf Three vital factors to consider when creating a social network ecosystem. (2014).Baagworks. Retrieved from https://boagworld.com/content-strategy/three-vital-factors-to-consider-when-creating-a-social-network-ecosystem/

South African Food Security And The Lack Of Transport Systems Essays

South African Food Security And The Lack Of Transport Systems Bus. Policy 402 3/27/00 South African Food Security and the lack of Transport Systems Agriculture is often a major part of any countries' economy. It not only serves as a means of feeding the nations' people, but also may serve as an excellent export to other countries. We are all familiar with Florida Oranges, Idaho Potatoes, and even Wisconsin Cheese. These have become famous for their unique taste or perhaps just marketability, which is an important strategy of foodstuffs next to the transportation systems. For example, because ours in the U.S. are up to date, it allows us to get certain crops, such as rice from Japan in a timely, low cost manner. However, in the SADC (Southern African Development Council) it is not that easy. Throughout this paper we will take a look at why that is from past to present, define agricultural development and offer reasons why an adequate transport system is necessary. African agricultural development history can be broken down into four periods: Pre-colonial, colonial, post-colonial and present day. There is similarities and differences between these periods that may offer some insight to how Africa grew into the situations they now face. Agriculture at this time was classified by subsistence farming and shifting cultivation due to a low land population. All food or most was cultivated for consumption by farmers and others who lived nearby and was directly linked to nutrition. At this time transport systems were virtually unnecessary. Agriculture during the colonial period, 1880 to mid 1960, was drastically altered and turned from being self-sufficient to on the verge of starvation. Colonization imposed the farming of cash crops along with several market and tax policies. This separated agriculture form nutrition, the backbone of African farming. The land needed to be under constant cultivation, rather than seasonal which was another way the Europeans exploited the Africans. Transport systems at this time were designed to have raw materials exported from coastal areas and import manufactured goods. Before the arrival of the 1960's a few countries became independent once again and rushed to become industrialized in order to keep up with the modern world. However, the economy continued to suffer because the agricultural produce sold often did not return its actual value. The ?elites? were similar to the Euro rule and favored imported goods to satisfy appetites as opposed to agriculture, which became viewed as demeaning and backward. Still, the transportation needs had not been met. The roads along with the materials and to build them were completely inadequate and in some cases have done more harm than good. Agriculture is Africa's most important sector. Approximately 35% of GDP, 40% of exports and 75% of employment is accounted for through agriculture. However, data shows us that between 1981 and 1992 per capita agricultural production in SADC countries declined. Population has outgrown production and land use and again delayed the arrival for inadequate transport systems. An appropriate definition for ?inadequate? transport systems could be defined as: attempting to minimize the cost of inputs at the agricultural enterprise and cost of inputs at the delivery by lowering costs of physically moving inputs and outputs to maximize time utility. Road transportation is by far the most important method of transportation. It also plays a large role in not only the economy, but also social development of a region. Presently, not much has changed in the area of regional transport systems. Costs of inputs are higher due to the cost of delivery. This also makes it difficult to move perishable items out in a quick enough manner. Once a useful transport system is formed and put into action the SADC region may be able to establish a foothold and grow back into self-sufficiency. Increasing the availability of food at the household level is the first goal in achieving food security. Once this occurs and transportation methods will have to rise. If a plan can be developed to restore the traditional transport routes of landlocked countries it would be key to the development of transport systems. Usually, the shortest route is the cheapest route and when used the mobility of food will establish food security and a decrease in the cost of exporting goods.

Gender inequality in Algeria

Gender inequality in Algeria Historically, men have always dominated in both social and private lives of women and Algeria is not any different. Algerian women had to suffer extreme hardships from French colonizers and then their husbands and government. Women have had a deciding role in Algeria gaining its independence from France but this did not change the matter of things and cruel and unusual treatment that they receive today, should not be tolerated or allowed.Advertising We will write a custom essay sample on Gender inequality in Algeria specifically for you for only $16.05 $11/page Learn More Zahia Smail Salhi in an article titled â€Å"The Algerian feminist movement between nationalism, patriarchy and Islamism† talks about the abuse Algerian women have received at the hand of the French colonizers. They were sexually assaulted, auctioned, killed and dehumanized. It is extremely difficult to accept that mere one hundred and fifty to two hundred years ago, a civilized Euro pean nation, France, could allow such atrocities to happen. Soldiers behaved like savages excluding themselves from all that is human. Women had no way of fighting back, as Algerian men were also being colonized. This added even more hardships to women because they would suffer from their husbands too, who were angry and mistreated by the French colonizers. Then, the French realizes that the key to overtake Algeria is to strike at its heart, which was women and their preservation of homes and tradition. They set out to assimilate female population and the treatment worsened. Women had no choice but to fight back and they took up arms. They led active warfare against soldiers and patrols and finally succeeded. At the time the French were still present and Algeria was a colony, women’s rights movement has begun; this took place in 1940 (Salhi, 2010). Catherine Lloyd describes the next era that has begun when women started a revolution and the feminist movement has gained great momentum. The article â€Å"From taboo to transnational political issue: Violence against women in Algeria† describes the revolution at the time of occupation by French, which added even larger strain to the conditions in the country. The French realized that they had to fight against the whole nation and their cruelty increased, â€Å"it was estimated that Algeria lost a quarter of its population, in the period up to independence in 1962† (Lloyd, 2006). Women’s protests and fighting for their rights continued on two fronts, one was the French domination and the other was their own national government and male population, with a view that segregated and dehumanized women. It seems unacceptable and unimaginable that some twenty years ago, in the modern age of human rights and freedoms, women had to and still suffer such abuse. The most despicable fact is that during the colonization and the Revolution women would fight alongside men and there would marriages betw een comrades.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Algerian society was united where women were appreciated and enjoyed equal treatment and authority. But after the war has ended and women returned to their homes, men went back to their old ways and continued to deny women of their rights and freedoms. This sort of treatment led to the next period of fighting of women for their equality that continues in the present times. An article titled â€Å"Women and politics in Algeria from the war of Independence to our day† by Djamila Amrane rightfully signifies an important and deciding role that women played in the independence of Algeria. It centers on the help that they provided in the following years but acknowledgement of their input disappeared, as if it did not exist. The fact that women helped to build back the ruins of society and the heroism they showed in the war eff orts, was forgotten by their husbands and the government. Men would get divorced from their wives and get married to younger women and this left their previous wives homeless and with children. The laws deprived the female population of all rights, giving full authority to the man. The government kept reinforcing policies that were degrading and unjust to women. It was forgotten that more than ten thousand women fought for Algeria and helped society get back on its feet. Women would not be allowed to work in professions that required formal and higher education, they would be denied to unveil themselves in public and any form of protest was strictly prosecuted (Amrane, 1999). Governmental and social abuse of female population continued to the modern times and is described by Karima Bennoune in an article â€Å"The war against women in Algeria†. Again, women were forced to form underground organizations and the fierce and determined women’s movement resumed its strength . As if this was not enough, the nineties and the modern days have brought about an Armed Islamic Group that would openly shoot and kill women in public. The religious fundamentalists would and trained militants would subject women who did not wear their veil to inhuman suffering. There are a number of cases where students would get acid thrown in their faces if they appeared in public without a veil, young girls and women would get kidnapped, assaulted and killed (Bennoune, 1995). The modern times have brought about same harsh and beast-like treatment of women.Advertising We will write a custom essay sample on Gender inequality in Algeria specifically for you for only $16.05 $11/page Learn More All four articles describe horrific treatment of women in different periods of time by men and government. Women are still forced to meet in secret and fight against traditions that are not relevant anymore. The long history of women’s fighting and protection of their nation was not enough to change the world. Women deserve equal rights, freedom and respect, as much as men do, if not more. References Amrane, D. (1999). Women and politics in Algeria from the war of Independence to our day. Research in African Literatures. 30(3), 62-77. Bennoune, E. (1995). The war against women in Algeria. Ms, 6, 22. Lloyd, C. (2006). From taboo to transnational political issue: Violence against women in Algeria. Womens Studies International Forum. 29(5), 453–462. Salhi, Z. (2010). The Algerian feminist movement between nationalism, patriarchy and Islamism. Womens Studies International Forum. 33(2), 113–124.

Are We Too Dependent on the Computer Essay Example | Topics and Well Written Essays - 750 words

Are We Too Dependent on the Computer - Essay Example One of the major advantages of computers can be identified as its assistance to perform the data entry process quicker and accurate at the same time. Storing a document in a computer does not take much space being organized in a systematic manner and, thus, the user can store a large number of files avoiding chaos while searching for a particular one. It further helps the user to automate a variety of tasks that the user cannot perform manually at a rapid pace along with accuracy (Hefner 21-39). Importance of computers has also increased astonishingly in the present phenomenon owing to the usage of internet to convey information through a systematic way of computer networks irrespective of the geographical distance, as well as engaging minimal costs. Internet is further identified to be used by various professionals ranging from healthcare service providers to defense forces around the world operating in terms of an information hub which, in turn, encourages the usage of computers in various economic sectors. Social networking sites, such as Facebook, Twitter, and MySpace, have emerged as an inevitable trend in the modern phenomenon which again explores the significance or rather the inclusion of computers in the modern day human society. Along with accumulating the required information, one can even shop online, thereby increasing the role of computers in the day to day lifestyle (Hefner 21-39). Even robots are often regarded to have emerged as an inseparable part of the modern human society. It is in this context that robots can be identified to play a major role in contributing to the overall efficiency of medical sciences and even defense oriented sectors. Other than these sectors, the robots have further emerged as a vital player in the field of astronomy as well. From a generalized point of view, almost in every technology based sectors, such as household appliance manufacturers, automobile manufacturers, agricultural sectors, construction business proces ses, as well as communication segments, the inclusion of computers and robotics are evident. During the process or innovation, measurement or evaluation and even during the execution of developmental process, computer technology plays a vital role (Chen, Minodora and Gligorescu 49-52). This particular phenomenon often tends to exhibit a situation where critiques perceive that human society is increasingly becoming dependent on computers to execute its daily functions. Nowadays, the world is increasingly getting indulged with the use of computers; however, from an in-depth point of view, it can be examined that mankind is yet not completely dependent upon computers. In favor of this argument, it can be noted that there is a number of works that computers lack in performing as efficiently as human beings such as understanding the psychological framework of the human behavior in a particular individual through observation. As computers are currently indulged in most of the sectors, inc luding medical sciences, hospitality and educational departments among others, it can indeed be regarded as a very essential tool to encourage the progress of human society at large. However, for example, in the educational sector, where information and knowledge are required in abundance, studies are to be conducted by the

A new challenge for Trnscraanial Magnetic Stimulation (TMS) Essay

A new challenge for Trnscraanial Magnetic Stimulation (TMS) - Essay Example TMS is a procedure which induces magnetic fields to initiate the activities of the brain. Transcranial Magnetic Stimulation is based on electromagnetic induction. When compared to the other medical procedures, TMS is safe as it does not cause any side effects. Similar to the concept of electrical and magnetic fields, a stimulating coil is used to treat the affected part of the human brain. The instrument used in TMS is generally designed in such a way that the current flows from both the direction. This ensures that they converge at a particular point where the current from both the sides come to a direct contact. This instrument is placed on the area near the cortex and electrical ray passes through the scalp through the skull. Then this ray reaches the intended area below or above the cortex of the brain. TMS is performed to stimulate the functioning of the brain by stimulating the neurons. Neurons in the human brain perform the activity in a serial fashion. This neuronal activity might get disturbed and TMS is done to enable the neurons to work in a normal manner. (Gerlach, 2007). TMS is generally used when people have problems like memory issues, vision disorders, movement disorders and depression. As TMS stimulates the neurons as well as the other important nerves in the brain, it is effective in treating any sort of mental or physical disorder. TMS can be combined with any other magnetic imaging techniques to get a clear cut picture of a person’s disorder. Picture of Transcranial Magnetic Stimulation (Depression Treatment, 2010). Benefits of TMS Psychological problems like depression often leave the patient in an agitated state. It has been proved that TMS reduces the level of agitation to a greater extent. People affected by memory problems, concentration issues and problems with paying attention to a particular task. (Desmond, 2006). It is declared as one of the most effective method in treating depression. TMS eradicates the need for relapse as the patients respond to the treatment even during the first week of the treatment phase. This eventually reduces the need for treating them for a longer time. The effects are more as the magnetic rays target the cortex; the neurons near the cortex also get activated. This stimulates the neurons that evoke the activity of other parts of the body. Patient with movement disorder can easily recover as the motor cortex of the brain is automatically activated. (Belmaker, 2007). The functioning of the muscles can also be activated by placing the instrument at a particular place where the respective neurons reside. TMS is also effective in treating other problems like ADHD. ADHD Attention Deficit Hyperactivity Disorder (ADHD) is mostly found in children and these children suffer from inattentiveness. Patients diagnosed with ADHD might also have problems like depression, behavioral problems and other disorders. (Levy, 2001). They exhibit inattentiveness to any sort of an activity and might h ave difficulty in concentrating on a particular task. Adults affected by ADHD are generally disorganized and they find it difficult to complete a task within the stipulated time. Forgetfulness is also a symptom of ADHD. (Wender, 2000). Some people suffer from emotional disorders as they do not have the ability to deal with frustration. Certain regions of their brain often showed delay in the process of growth and development. The ability to concentrate

Graduation Day Speech Essay Example for Free

Graduation Day Speech Essay April 1, 2007 our graduation day. Our final day in high school. The day weve been waiting for. The day wherein we are going to close another chapter of our lives, to finally cross the line, to reach the stars and sadly, to say goodbye. Four years. Four years of projects, assignments, examinations, bundles of research papers cramming so hard just to pass it on the deadly deadline clearances, and a whole lot more. But then, its still just the first phase, we still need to continue what we have started. And thats the college life. A lot will change, for sure. But the memories, the fun, the experiences It all cant be taken away just like that. High school life is still the best ever. Here, we can feel the hardships, sense of responsibility, the fun of life, the game of love, the puzzle of choices, the mending of heartaches, the signal to move on, the time that we are being pressured, the friends we can talk to, the teachers we once both loved and hated, the events we will never forget. Every start has an end. But hey, the question is: Is this really the end of it? I dont think so. I know that therell be more to come. Â  Think positive always. Set your choices and goals in life on the right track. Cite your target and aim to success! All of these, all of what we have now were made possible by our hard work, the sweat and blood of our parents and the guidance of God. May it be that what we have learned over the past years will mold us to be better people. People who dont just go along with this fast-paced world, but people who see the end of the road clearly. As what Mr. Gasapo said last Friday night, You must have a 20/20 vision. Fellow graduates, that paper your diploma is your key to that dimension. A dimension which will offer a lot of opportunities to choose from. And from these opportunities, will be your life. Live that life. Never waste it. Stand to what you believe in is right, as long as it is really the right one. Show the power of the youth. Dont put yourself down caused by the words of other people. Take it as a challenge in life and say, This will pass. Yes, this will pass. We have passed a lot of controversies. Our unique batch survived and will continue to survive the quest of life. From Qui Seperabit? to Con Brio, we held hands and fought the strong waves. And here we are, with our caps and togas on, ready to pursue what we really wanted. The class prophecy said it all. Who knows? During our alumni homecoming, it might all come true. Today, Ill take this opportunity to plug a website. It is where the farewell speeches of my fellow graduates are posted on. Please, if you have time, visit www.nmaconbrio.tk. With this simple site, may it bring back and reminisce thoughts of high school life to you. Con Brio 2007, we are indeed with vigor and brilliancy. Hold that name wherever you go and be proud! May I request the Con Brio 2007 to please sing with me the first stanza of our class song, Goodbye my Friend. (-) Yes, let us keep the knowledge we have learned. Let us live the dreams we have dreamed of. Let us show the world what we really have. Together, forever, we will stand. We will bid goodbye today, but never will we go away. We will look back to our alma mater for it is here, where it all began. Farewell! Farewell! Hope to see you again in the crossroads of life.

Euthanasia is Moral Essay -- Argument for Euthanasia

Recent debates over active euthanasia, "killing" a terminally ill patient, in Holland, has raised the question whether euthanasia is immoral or a simple human right. Doctors seem to have no doubt. They made an oath. The definition of Euthanasia depends on whether it is active or passive. Active Euthanasia I only allowed in Holland, and it means that the doctor takes direct measures to put a patient to sleep, whereas passive Euthanasia only involves stopping pill consumption, or stopping treatment. In England, only passive Euthanasia is allowed. Euthanasia touches some of the deepest feelings in human beings. It is the power over life and death, and responsibilities no one wishes to take, have to be taken. This, of cause, leads to the ultimatum, that it is the patient's own choice. But can we allow some one to take their own lives? Doesn't this mean that everyone else around the patient has failed, that more could have been done? From the patient's point of view, a lot of arguments talk in favour of euthanasia. For one, no body wants to be a burden. If a person has had a car accident, which paralyses him from neck and down, and is doomed to sit in a wheelchair for the rest of his life, he knows that he will be 100% dependant on the ones that care for him, his lived ones, forever. It can also be mentioned that the life quality of a terminally ill patient, gets reduced a lot. Never being able to walk again, never being able to talk to your children again, never being able to go shopping, swimming, playing, driving etc. must be terrible for anyone. The whole situation only gets worse, if the patient himself can see that his condition is worsening, and only time keeps his thoughts clear. A third very importa... ... disease by killing the patient, as he believes. It allows the patient to die in peace with no suffering. Steve Forbes calls euthanasia barbaric (31). Isn't it far more barbaric to force someone to suffer rather than helping them to end their misery? Euthanasia is ethical, and physicians should be allowed to assist in it legally. My great-grandfather was terminally ill with cancer. He couldn't eat or sleep, he just laid there, constantly in pain. There was nothing they could do as far as cancer treatment, because his body was too old and weak. So, he suffered for almost 2 months, while we all watched him suffer more and more everyday as he lay there dying. He stated many times how he just wanted to die and didn't want to live anymore. But, we (society) forced him to suffer. This is something that should have never happened and should never happen again.

American Alligator Primary Habitats

Alligator mississippiensis is in the family Crocodylidae. This family has existed since the upper Triassic period, but the modern family members appear in the fossil record as little as 80 million years ago. There are three subfamilies, Alligatorinae, Crocodylinae, and Gavaialinae. Some people also include a fourth subfamily, Tomistominae, which contains a single species, the False Gharial. Alligatorinae includes the American and Chinese alligators and the caimans. Crocodylinae includes the crocodiles. Gavaialinae contains the gharials (or gavials). The alligators are unusually tolerant of cold and have been found frozen in ice at the most northern parts of their ranges (Beck). All of the family Crocodylidae is endangered. However, the American alligator has undergone a dramatic population resurgence because of human protection. Restrictions are still in place on capturing alligators from the wild (Beck). Studies have shown that using hormones such as norethindrone can be used to feminize alligator embryos at the male producing temperature (Lance, 79). This could lead to a way to help alligators increase in numbers of both sexes as well as help other members of the family Crocodylidae. Alligators are important ecologically and are dependent on the spatial and temporal patterns of water fluctuations. Patterns of courtship, mating, nesting, and habitat use are all dependent on marsh water levels. Alligators are a great study organism to study the adaptations and responses to the seasonal changes to the hydrological conditions in the everglades. Alligators seem to be able to adjust the height of the nest egg cavity based on the spring water levels, which historically indicated the water levels later in the nesting season. Water levels also determine the availability of food therefore affecting the patterns of growth and survival. Alligators are most abundant in central sloughs, which is probably due to recommendations regarding managing hydrological conditions for alligators focused on maintaining alligators in central slough habitats (Mazzotti, 485). The American alligator is one of the keystone species in the Florida everglades and other marsh systems. It is the only large, abundant, widespread nonmarine carnivore left in the southeastern United States (Mazzotti, 485). They are spread as far west as reserves in Texas, and their northern boundary is in South Carolina. The interesting thing about alligators is the temperature determination of sex. At 29? C all females will be produced. At 32? C all males are produced. Temperatures in-between will produce mixed sets of young. The lower the temperature the less yolk there is for the young, there fore the young turns out smaller and female (Allsteadt, 76). It would be the opposite for warmer temperatures. The female alligator chooses the nest site, which in turn determines the sex of the young. The sex of the young is determined in the first two-thirds of incubation. During the final third of incubation the quality of the young is determined. Snout length, carcass lean dry and lipid mass, and yolk sac lean dry and lipid mass are determined by the final third of the incubation period (Congdon, 497). These characteristics could affect the vitality of the young in competition after they hatch. In South Carolina growth rates of alligators were thought to be slower, but it seems that alligators reach sexual maturity at a later age and larger body size than alligators elsewhere. It is assumed that the delayed breeding of alligators in South Carolina may be related more to social dominance than to growth rates. It is essential that age and size relations need to be understood better if alligators are to be managed effectively (Wilkinson, 397). All alligators, caimans, gavials, and crocodiles are carnivorous. In the wild, each depends upon a somewhat different selection of prey from its local fauna. For captive specimens, diet should vary with the size of the animal and the availability of prey. Small captives will do well on small animals (e. g.. goldfish, insects, or mice. ) As the reptile grows, its diet should change from mice to rats to rabbits, chickens, and other suitable larger prey. It's prudent to supplement meals with added calcium. Reptiles are susceptible to a variety of cutaneous and deep mycotic infections, however relatively few cases are reported in the American alligator. A juvenile alligator in Texas was captured that was covered with a fungus-like material, which was a dermetophillic fungus (Foreyt, 530). This could indicate that alligators are becoming more susceptible to cutaneous infections. Since alligator's sex is determined by temperature there is a problem with primarily one sex being born. This causes a major problem since you have to have both male and female to produce young in alligators. Many surveys of juveniles and adults show a male-biased ratio, although a female-biased ratio exists in Louisiana. From a study of 25 nests with 778 hatchlings a ratio of 1 male to every 3. 8 females was determined (Rhodes, 640). However since sex ratios vary temporally and spatially, long tern studies in representative habitats would be required for adequate ratios. Hypoxic incubated alligator eggs temp to hatch later and produce smaller young. Their hematocrit was significantly higher after hatching. Alligators exposed to 20% Oxygen maintained oxygen consumption relative to their normoxic siblings despite their lower mass (Warburton, 44). Obviously being in hypoxic conditions wouldn't be life threatening to a certain point, but in future competition being smaller than the rest of the alligators is not a good quality. Humans as usual are a threat to any type of wildlife including alligators. Thirty farms in Florida's swampland are currently raising an estimated 100,000 alligators. They sold nearly 26,000 adult skins in 1995. The price for skins has increased 67% since 1993, and 30 % from 1995 to 1996 (Good). With skins being worth more each year, $150. 00 in 1996, more people may decide to take a risk in capturing alligators from the wild to sell skins. This could be detrimental to the wild population of alligators. However in 1998 trappers reported a decline in the demand for alligator skins resulting in a decrease in the price for skins. This helps slow programs where alligators that frighten people are killed (Falling, 6). If skins become popular again programs like these would hurt the population. This program has flaws because most alligators are relatively calm. The psychological orientation of alligators is interesting. It appears that alligators tend to regard humans as animals larger than themselves and thus will not generally attack a human without provocation. However, they will certainly look after their interests, and a small number of accidents have occurred when their predatory or protective instincts were inadvertently triggered. Crocodilians will attack in self-defense, to obtain food, and to protect their young up to two years after birth. Indeed, the outstanding parental care they afford is unique among herps and (along with certain anatomical features) illustrates the close alliance of this family to birds and, ultimately, dinosaurs (Beck).

Logistics and Transport - 2809 Words

[pic] UNIVERSITY OF NAIROBI SCHOOL OF BUSINESS MBA PROGRAMME COURSE: DPS 504: LOGISTICS AND TRANSPORTATION MANAGEMENT LECTURER: Ms. SALOME RICHU Group 1 2 ENVIRONMENTAL AND ETHICAL ISSUES IN LOGISTICS AND TRANSPORTATION MANAGEMENT July 04, 2012 PRESENTED BY D61/60090/2011 – ONGONDO LUCAS D61/67682/2011 – CHEBELYON KEN D61/68645/2011 - WANYONYI LEVINA KULUNDU D61/66737/2010 – MBOGO BENSON D61/63174/2011 – MURIUKI ANN CAROLINE D61/67845/2011 – MBUGUA CAROLINE D61/62803/11 – CHARLES MAINA D61/63039/11 – ANTHONY GAKINYA D61/68050/11 – LUCAS M. MBITHUKA D61/69560/11 - CAROLINE NGATIA D61/67268 /11 – PAUL M. NYATHORE D61/67571/11- OMARIBA N. ESNAH D61/68187/11- ASHIOYA BRANICE D61/67572/2011†¦show more content†¦They result in the following environmental threats like greenhouse effect, acidification, over-fertilization and depletion of the ozone layer. Impact of metals-increasing levels of heavy metals such as mercury and lead in the ground raise the risk of these leaking into the rivers, lakes and seas. These elements cannot be broken down when repeatedly absorbed by organisms and they reach toxic levels. Exploitation of the natural environment-The eco-cycle dictates that natural resources are returned to the environment at the same rate as they are extracted. The use of fossil fuels like coal, oil and natural gases which are used in transport or to facilitate transport are extracted more than what can be returned thus going against the principle of eco-cycle. Expansion of transport requirements involves bringing down of tree and extracting from the ground which affects the environment. An example is the bypass that is running parallel to the Nairobi national park that is going to affect how the wildlife lives. Specific urban problems-The effects of transport can influence the psychological and social well-being. 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