Thursday, November 28, 2019

What impact did the pursuit of an aggressive foreign policy have on the Italian people, 1922-39 Essay Example

What impact did the pursuit of an aggressive foreign policy have on the Italian people, 1922-39? Essay After being appointed Prime Minister by the King Victor Emmanuel in October 1922, Benito Mussolini went about establishing a firm dictatorship. Soon after he was declared PM, he enforced an aggressive foreign policy that would have major effects, both positive and negative, on the Italian people. Through his foreign policy, Mussolini wanted to make Italy a respectable, powerful country. He wanted to dominate the Mediterranean by breaking free of the bars that Britain and France had enforced and part of Africa, especially Abyssinia, believing that land was available for Italy to expand into and increase its Empire. Mussolinis aggressive foreign policy first became clear during the Corfu incident of August 1923. After heavily bombarding the Greek island and killing at least 15 civilians, the Italians were ordered to withdraw by the League of Nations and Greece were made to apologise and pay the reparations of 50 million lira. With the Italians withdrawing from Corfu, they had not gained any land however, it was still seen as a victory by the Italian people and it meant that Mussolini had gained more support to launch further attacks in the future. Mussolinis aggressiveness again continued into 1935 where he launched his attack on Abyssinia, the main reasons behind it being to increase Italian prestige and to develop the cult of the Duce. There was also the possibility that oil was available in the African country. At first, there was much support for the war. It was popular amongst the Italian people as they too, like Mussolini, wanted Italy to increase its empire. However, resources soon became low and Mussolini appealed to the Italian people to help provide the resources Italy required. He launched the campaign of women donating their wedding rings in return for a tin replica. The gold that was collected from these rings could then be used to gain money to provide more resources for the Italian attack. The campaign was extremely successful with over 250,000 women in Rome alone donating their rings. This showed that there was a sense of war pride amongst the Italian people, supporting the war in a bid of Italy increasing its empire. We will write a custom essay sample on What impact did the pursuit of an aggressive foreign policy have on the Italian people, 1922-39? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on What impact did the pursuit of an aggressive foreign policy have on the Italian people, 1922-39? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on What impact did the pursuit of an aggressive foreign policy have on the Italian people, 1922-39? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Italy successfully took over Abyssinia in May 1936 despite the sanctions that had been placed on them by the League of Nations. These sanctions which included steel, iron and coal were applied in a bid to prevent Mussolini from being able to continue fighting the war. However, the L.O.N. did not apply the sanction of oil and this is what allowed Mussolini to continue producing the industrial requirements for the war. It was a great victory and was possibly Mussolinis finest hour. He was arguably at the peak of his career. The sanctions that the league applied had rallied the nation together and the people of Italy felt that they had each played a part in the victory. Thousands of people attended Mussolinis speech in Rome announcing the new empire. There was a real sense of pride amongst the people and they strongly believed that Italy was on the way up. However, what first seemed like a strong victory actually turned out to have a massive effect on Italy. The Abyssinian war was very costly and the budget deficit rose from 2.5billion lire to 16 billion lire after the war meaning that there was less government spending available to the people of Italy. There was a drain on military resources which we were desperately needed if Italy were to go to war with Britain and France and in 1936, the lira devalued by 40 per cent. Although there was a sense of national pride amongst Italy for claiming the Abyssinian Empire, no-one actually enlisted to fight in it. This shows how if anything, the war was quite unpopular. In conclusion, Mussolini didnt really gain that much from the invasion of Abyssinia. It did bring the nation together at first, through mass speeches and the wedding ring campaign however it had more of a negative than positive effect on the Italian people in the long run due to the massive costs which affected the economy and de valued the lira. As well as this, Italy had to fight a guerrilla war until Abyssinia was lost to the British in 1941 showing how Italy didnt even gain the Abyssinian empire and were constantly battling against rebels, meaning more costs were used, to try and claim it. After asserting his power in Abyssinia, Mussolini now looked to help the Spanish right-wing governments during the Spanish civil war in 1936-39. By supporting the right-wing government, Mussolini hoped to extend the Fascist influence in Spain, believing a defeat of the left-wing could be seen as another glorious triumph for Fascism amongst the Italian people. Mussolinis commitment was very strong and by 1937, he had applied 50,000 troops, 950 tanks, 7663 motor vehicles and 91 warships. Over 14 billion lira had been spent. However, similar to the Abyssinian war, there were both advantages and disadvantages to Italy becoming involved in the civil war. Mussolini had gained and ally in a strategic position and there was an improvement on the link between Italy and Nazi Germany. The Italian influence had been increased and Italy was on the winning side again. This meant that Mussolini could claim victory and this pleased the people in Italy as they believed that Italy was on the up, increasing its empire in Africa and improving its relationship with surrounding countries. However, yet again the war was very expensive to Italy. It cost 14 billion lira, which was half a years tax revenue so this meant that there could be less spending on Italy and its people back in the country. The lira became devalued and much of Italys weapons had been used. Italy was the only country with fewer weapons in 1939 than in 1936. This shows how their commitment in the Spanish civil war had made them unprepared for future world war. What first was seen as an excellent victory, actually turned out to have little gain for Italy, especially its people who did not achieve anything from it. Franco, the fascist leader of the Spanish right wing, only promised neutrality in any war between Italy and another power, not support. 6,000 people died and there was an increased tension with Britain who was already unhappy about the incident in Abyssinia. Looking at the Spanish civil war from a neutral point of view, it can be said that Mussolinis aggressive foreign policy had left the It alian economy in tatters and made Italy unprepared for future war. During these wars, propaganda and censorship were heavily applied to give the Italian people a false truth as to what was going on and to control the Italian peoples view of Mussolinis foreign policy. Propaganda was everywhere; newspapers, television, radio and posters were all sources for propaganda. For example, during the Abyssinian war, Mussolini said that his motive behind the attack was to civilise the people, however, by bombing Red Cross tents that were there to help the injured, it shows how Mussolini was not civilised himself so would be unable to civilise anyone else. The propaganda showed how Italy were civilising the Abyssinian people however censorship stopped the bombings of the Red Cross stations leaking into Italian media. Both were used again when the League of Nations applied sanctions on Italy. The Italian people were encouraged to work together to stay strong throughout the sanctions and after they had been lifted, many people saw Italy as being extremely powerfu l as they had won the war even with sanctions applied. This brought a real sense of nation pride amongst the people in Italy. As well as this, Mussolini highlighted the importance of Italy being the new roman empire. This was done to show the people how Italy was becoming as successful as what it once was during the time of roman Italy. Propaganda and censorship were there to censor what the Italian people saw and to give them a false truth so that the real motives behind Mussolinis foreign policy could be hidden and Italy could be portrayed as a powerful and dominant nation which would lead to more mass support in Italy. With Italy becoming more involved in wars and a future world war on the cards, Mussolini believed it was important to prepare the youths of Italy for future war as they were seen as the Fascists of the Future. Both boys and girls aged 6-21 were expected to become involved and they were trained very much like soldiers. They had to march, swear an oath to Mussolini and wear uniform. There was a real sense of them acting like an army and being untied with one another, with them becoming prepared to fight for Italy in future years to come. As well as this, Fascism also had an effect on children during their time in school. For example, third grade mathematics, for eight year olds, required children to answer questions like the glorious war in Africa lasted seven months. How many days is that? This highlights how Mussolini wanted to show to everyone in Italy what their country had achieved, battling in Africa to civilise the people. The cult of Mussolini was also present in schools with a portrait of him being displayed in every classroom showing how Mussolini and Fascism was everywhere. Throughout Mussolinis pursuit for an aggressive foreign policy, many things changed in Italy which had a serious effect on the Italian people. To begin with, the role of women was important in helping Italy become a powerful nation. For instance, the Battle for Births in 1927. The aims of this campaign were to increase Italys population from 37 million in 1920 to 60 million by 1950. This, according to Mussolini, would make Italy great and provide them with a substantial amount of soldiers for future wars in Mussolinis aggressive foreign policy plan. There was an increasing influence from the government to encourage people to marry and have as many children as possible in a family. For example, at a time where taxation was rising due to the heavy costs of the wars Italy were involved in, families did not have to pay income tax if they had 10 children or more. Contraceptives were limited and abortion was made illegal. The results from the Battle of Birth were average. Although the birt h rate continued to decline, the population rose to 45 million in 1940, and 47.5 million in 1950, 12.5 million short of the 60 million target. The average age of marriage rose and the marriage rate fell. This showed how although Mussolini stressed the importance of having a large amount of children in a marriage, many women did not agree and felt that he was trying to take their freedom away from them and simply use them as a reproducing tool. With Mussolini applying an aggressive foreign policy, he believed that it was important for Italy to become self sufficient or apply Autarky. This is when everything was produced for itself within the country. The reasons behind it were to increase nationalism, making Italy great and not dependant upon others, and also to prepare Italy for war. Mussolini increased controls on currency and used the government assistance to develop new products as import substitutes. However, autarky within Italy was impossible. There were virtually no coals supplies with little iron and no discovered oil meaning that the Italian relied on oil from Libya. By 1940, domestic production met only one-fifth of Italys raw material needs and there was an increase in prices and taxation which angered the Italian people as there had already been rises due to the wars and the high costs from them. So Mussolinis desire for Autarky was an unsuccessful one. It only led to even more increases in prices for products, which the Italian people were really beginning to struggle to afford. Also during Mussolinis aggressive foreign policy, he believed that it was important for the country of Italy to act as a welfare state. What this means is that the government is concerned with the welfare of its citizens although some argue how a dictator can run his/her country as a welfare state. The aims were to protect the interests of the people, to reduce the danger of unrest, to demonstrate a united nation and to prepare Italians for military success. Numerous amounts of propaganda were applied to help win support and show how Mussolini stressed the importance of looking after his people. The welfare state was funded by state taxations, with were already low due to costs of the wars, and levies on various organisations e.g. banks. There were particular measures behind the scheme including improving the health facilities within Italian hospitals, providing the Italian people with pensions, improving working conditions, setting up a childcare system and general welfare for suffering families. Also Mussolini was right to set up a welfare state within Italy, much of his aspirations were never achieved. There was an improvement to some hospitals in major cities although in many areas there were still no hospitals. There was no extension of a government pension scheme apart from minor improvements in 1939 and working conditions were not really improved although there were shorter working hours in 1934 but this was mainly to do with the depression. The question can be raised that if Italy didnt spend so much money on Abyssinia and other wars, then maybe more money would have been available to fund the welfare state. However, the Italian people would have been unaware of this due to the censorship and propaganda which hid what really went on. Mussolinis relationship with Hitler was gradually improving and it meant that although Mussolini was trying to improve the conditions for most Italians, he also made them worse for others. Initially, there was very little Anti-Semitism in Italy however in 1938 Mussolini introduced racist decrees discriminating Jews. This change in policy is usually seen as a reflection of Mussolinis subservience to Hitler. By showing support to Hitler, Mussolini hoped to better his relationship with Germany which could lead to Italy increasing its empire, if a war was fought and won. Radical laws were applied such as no Jewish children were allowed in state schools and there were to be no mixed marriages. Jewish teachers were not even allowed to teach in the state schools. These radical decrees raised mixed emotions in Italy. Many people resented them believing that Mussolini was being led by Hitler and the Pope was publicly critical as well as the King being privately critical. Although there were o nly 50,000 Jews in Italy at the time, it shows how Jews were becoming unwelcome in Italy and Mussolinis relationship with Hitler had caused him to act more and more like him. In conclusion, to answer the question above, you can see that Mussolinis aggressive foreign policy had a powerful effect on the Italian people. Although he strived to improve the conditions of Italy and make it a better place to live, through the welfare state, the economy was poor and there was little money available due to the high costs, especially in the Abyssinian war, which didnt really achieve anything. Large amounts of weapons had been used in the wars during Mussolinis aggressive foreign policy which left Italy unprepared for future world war. His foreign policy had a particularly dramatic effect on the Jewish people as his relationship with Hitler and determination to act like him caused Mussolini to discriminate against the Jews which before had even featured in his party. Mussolini was concerned about the future of Italy and used youth groups and Autarky to try and prepare the country for future wars. However, Autarky was impossible as oil had not even been discovered. Al though he strived for nation pride through achieving glorious triumphs across the Mediterranean, breaking free of the bars, and dominating in Africa, little was achieved and it only left Italy itself facing huge costs which led to high prices and taxation which the Italian people were faced to pay. If Mussolini had focused more on trying to improve the conditions of the people within his own country, rather than focusing on conquering others, then maybe there would have been mass support for him. Instead, by focusing on increasing his empire, he forgot about improving the state of Italy and its people.

Sunday, November 24, 2019

Ednah Dow Cheney, Transcendentalist and Social Reformer

Ednah Dow Cheney, Transcendentalist and Social Reformer Known for:  involved in abolition movement, freedman’s education movement, women’s movement, free religion; part of the second generation of Transcendentalists around Boston, she knew many of the well-known figures in those movements Occupation: writer, reformer, organizer, speakerDates:  June 27, 1824 – November 19, 1904Also known as: Ednah Dow Littlehale Cheney Ednah Dow Cheney Biography: Ednah Dow Littlehale was born in Boston in 1824. Her father, Sargent Littlehale, a businessman and Universalist, supported his daughter’s education at various girls’ schools. While liberal in politics and religion, Sargent Littlehale found the Unitarian minister Theodore Parker too radical religiously and politically.   Ednah took a job caring for and tutoring her youngest sister, Anna Walter,  and when she died, friends recommended that she consult the Rev. Parker in her grief. She began attending his church.   This brought her into association in the 1840s with many of the Transcendentalists, including Margaret Fuller and Elizabeth Palmer Peabody as well as Ralph Waldo Emerson and, of course, Theodore Parker and Bronson Alcott. She taught briefly at Alcott’s Temple School. She attended some of Margaret Fuller’s Conversations, meetings that discussed a variety of themes including Emerson’s thought. Through the Conversations, she got to know L ouisa May Alcott. Abby May,  Julia Ward Howe, and Lucy Stone were more  of her friends starting from this period of her life. She later wrote that I always consider that, from the age of twelve, Margaret Fuller and Theodore Parker were my education. Marriage Supporting coeducational training in art, she helped found the Boston School of Design in 1851. She married Seth Wells Cheney in 1853, and the two went to Europe after a tour of New England and the death of Seth Cheney’s mother. Their daughter, Margaret, was born in 1855, shortly after the family returned to the United States, staying in New Hampshire for the summer. By this time, her husband’s health was failing.   Seth Cheney died the next year; Ednah Cheney never remarried, returning to Boston and raising her daughter alone.   Seth Cheneys crayon portrait of Theodore Parker and his wife was given to the Public Library of Boston. Womens Rights She was left with some means, and turned to philanthropy and reform. She helped to establish the New England Hospital for Women and Children, for medical training of women physicians. She also worked with women’s clubs to foster education for women.   She frequently attended woman’s rights conventions,   lobbied for womens rights at the Legislature, and served for a time as vice-president of the New England Womens Suffrage Society. She wrote in her later years that she had believed in the vote for women since she was a school girl. Abolitionist and Freedmans Aid Supporter Cheney’s reform involvements included support for the abolitionist movement.   She knew both Harriet Jacobs, an ex-slave who wrote of her own life and escape from slavery, and Harriet Tubman, the Underground Railroad conductor. Before and after the end of the Civil War, she became a strong advocate for education for the newly freed slaves, working first through the New England Freedman’s Aid Society, a voluntary association that tried to buy the freedom of slaves and also provide opportunities for education and training. After the Civil War she worked with the federal government’s Freedman’s Bureau. She became secretary of the Teachers’ Commission and visited many of the Freedman’s schools in the South.   In 1866 she published a book, The Handbook of American Citizens, to be used in the schools, which included an overview of American history from the perspective of progressive â€Å"emancipation.† The book also included the text of the US Constitution.   Cheney corresponded frequently with Harriet Jacobs after Jacobs returned to North Carolina in 1867. After 1876, Cheney published Records of the New England Freedman’s Aid Society, 1862-1876, mindful of hi story’s need for such documents. She was invited to lecture on the work with freedmen at the Divinity Chapel in Cambridge.   This created a debate at the school, as there had been no women speakers at that venue before, and she became the first. Free Religious Association Cheney, as part of the second generation of Transcendentalists, was active in the Free Religious Association, founded in 1867, with Ralph Waldo Emerson signing on as the first official member.   The FRA advocated freedom of individual thought in religion, an openness to the findings of science, a faith in the human progress, and a dedication to social reform: bringing the kingdom of God through working for the good of society. Cheney, through the years, was often a key organizer behind the scenes, making FRA meetings happen, and keeping the organization functioning. She also occasionally spoke at FRA meetings. She spoke regularly in liberal churches and in Southern congregations, and perhaps if clergy training had been more open to women when she was younger, she would have gone into the ministry. Beginning in 1878, Cheney was a regular teacher at the summer sessions of the Concord School of Philosophy.   She published essays based on some of the themes first explored there.   She was also the first woman to lecture at Harvard’s School of Divinity, not without controversy. Writer In 1871 Cheney published a juvenile novel, Faithful to the Light, which gained some popularity; it was followed by other novels.   In 1881 she wrote a memoir of her husband. Margaret Swan Cheney, Ednah’s daughter, enrolled at Boston’s Institute of Technology (now MIT), among the first women to enter that school, and her entry is credited with that opening of the school to women. Sadly, some years  thereafter, while still a student, she died of tuberculosis in 1882. Before her death, she published in a scientific journal  a paper describing experiments with nickel, including a method of determining the presence of nickel in ore. Ednah Cheneys 1888/1889 biography of Louisa May Alcott, who had died the previous year as had her father, Bronson Alcott, helped bring to life the early Transcendentalist years for another generation. It was the first biography of Louisa May Alcott, and remains an important source for those studying Alcott’s life. She included many passages from Alcott’s own letters and journals, letting her subject speak in her own words of her life.   Cheney, in writing the book, used a diary of Alcott’s during the time her family participated in the Transcendentalist utopian experiment at Fruitlands; that diary has since been lost. That same year she wrote a pamphlet for the American Woman Suffrage Association, â€Å"Municipal Suffrage for Women,† advocating a strategy of gaining the vote for women on issues close to their lives, including school elections.   She also published Memoir of Margaret Swan Cheney, her daughter.   In 1890, she published Nora’s Return: A Sequel to The Doll’s House, her attempt to deal with the feminist themes Henrik Ibsen’s play, The Doll’s House, opened. A number of articles in the 1880s described Emerson, Parker, Lucretia Mott and Bronson Alcott.   Cheney’s writing was not, in its time or since, considered particularly creative, fitting in more with Victorian sentimentalism, but they do give insight into the memorable people and events through which she moved.   She was much respected by her friends in the free religious and social reform movements with which she associated. Looking Back By the turn of the century, Cheney’s health was not good, and she was much less active. In 1902, she published her own memoirs, Reminiscences of Ednah Dow Cheney (born Littehale), reflecting on her life, rooting it in the 19th century. She died in Boston in November of 1904. The New England Women’s Club held a meeting on February 20, 1905, to remember Ednah Dow Cheney, who had been a member.   The club published the speeches from that meeting. Background, Family: Mother: Ednah Parker DowFather: Sargent Smith Littlehale, a grocerTwo older siblings, several younger; in total, four siblings  died in childhood Education: Private schools Marriage, Children: husband: Seth Wells Cheney (artist;  married 1853; artist; died 1856)one child:Margaret Swan Cheney, born September 8, 1855, died September 22, 1882.eight siblings, two sisters and one brother; at least five died in childhood Note: after further research, I corrected a line that was formerly in this biography that had Ednah Dow Cheney as a tutor to Theodore Parkers daughter.   Parker had no children.   The source I used may have misinterpreted a story from  Reminiscences of Ednah Dow Cheney.

Thursday, November 21, 2019

Reflection ( R-Rent a car) buisness Essay Example | Topics and Well Written Essays - 500 words

Reflection ( R-Rent a car) buisness - Essay Example After which a careful scan of competitors around Dubai must be thoroughly made so that I can have a full grasp of how it is to compete in a dense market. It was difficult since as a new entry in this business, other companies have already the advantage of having loyal customers. Nevertheless, I was able to successfully gather enough data that can give me a complete view of the car rental industry. This also meant being resourceful by tapping networks of friends, even relatives who knows someone from this kind of business. On the second week, I doubled my efforts to get primary sources for my data. This entailed doing interviews among two rent-a-car owners so I can have some idea for the marketing strategy. I also interviewed a driver so I can anticipate possible problems in operating this business. I fully realized that this business is not about cars, it’s about giving service which is why I incorporated â€Å"pleasure â€Å" in my tag line. The succeeding week, it was time to put up advertisement on different media and that was not quite easy for a newcomer. There were many phone calls to make just to canvass the price of such ads. Also, I was not familiar with sizes, dimension and design of paid ads. Indeed, the design of the website occupied also another week of the project since many considerations must be made in the B2C marketing. The four principles of marketing are the same but one must view the ad as a browser on the internet with very little attention span. The ad must immediately grasp the attention of the potential customer. There were many skills that I have learned in accomplishing this project. The first set of skills I have developed are soft skills in negotiating, problem-solving, listening, interacting with others, diffusing tension in an argument and even teaching. These skills were learned during my interaction with people in the industry as well as people in the media. The rent-a-car business depends

Wednesday, November 20, 2019

Human Resurces Essay Example | Topics and Well Written Essays - 3250 words

Human Resurces - Essay Example As a new intern, I was always impatient over such realities but learnt to allow myself time to adapt to my new environment. I observed that the workers who had mentors became accustomed to standard routines at a much faster rate than those who, like myself, for one purpose or another did not. I observed that interns with mentors were inspired by their mentors’ confidence in their abilities and made more efforts to learn about their new organisations than did the rest of us. Their mentors also invested time in coaching and encouraging the interns, thus transferring their work skills to the new workers (Forster 2005). It was obvious that organisational objectives can only be accomplished through the collective input of all employees, regardless of rank. Reflective and Reflexive Practice In most of my placements, I was a part of a team or group that was responsible for accomplishing certain objectives. I would have a time for personal reflection during which I considered my role in the group work and how to best accomplish my responsibilities. After this, I was able to put the gleanings from personal reflection into practice. I would then express my ideas about my emerging awareness about my role in group sessions. In each of these team sessions, team members shared on how they believed that their contributions would affect the realisation of company goals on a daily basis. After sharing with others about such experiences, the interns would then return to implement the suggestions from the group session, and then reflect all over again (Hofstede 2003). As interns, we all benefited from the collective practices suggested as well as the individual actions taken by all of us. My personal ideals actually influenced how I interpreted corporate decisions and policies. At times my personal values were at odds with some organisational maxims. At such time, I would actively seek for the opinions of other who I knew had also experienced some measure of conflict durin g the integration process. From them, I learnt that this is a perfectly normal occurrence which is faced by almost all interns during their orientation. These ‘older’ workers also helped me to discover ways in which I could make company ideals my own or change my own views to suit them. Reflexivity is descriptive of the process whereby a person’s self-awareness is developed to the place where reflection is swiftly followed by a response with no time in the middle (Guest and Conway 2004). Reflexive employees will make be confronted by problems and quickly find solutions for them with consistency. When such personnel come across policies that they oppose, they possess the vital self awareness to recognise their disagreement and express it in a comprehensible manner to all (Brooks 2003). This is a quality that I took time to develop during my internship. It only came after I had understood the basic functions of company operations. Moreover, it was obvious to me tha t this was a vital part for employees to be able to relate well with colleagues as well as accomplish their tasks (Debra and Quick 2006). Training was not the only thing that resulted in the reflexive trait being witnessed in employees; each individual employee had to learn at his or her own pace. Some researchers have in the past claimed that training and development practices in organisations ought to be combined as equal

Sunday, November 17, 2019

Voluntary assumption of liability Essay Example | Topics and Well Written Essays - 2500 words

Voluntary assumption of liability - Essay Example Nonetheless, such acts fail the English legal system’s interpretation of what constitutes justice, fairness and equity, in contracts. Edwards, Edwards, and Wells (2011) argued that an application of a ‘genuine’ assumption of liability as the premise upon which extra-contractual risks are based can repair the damages resulting from the injustice. Sykes (2012) pointed out that this effectively circumvents the legal challenges arising from the wider interpretation of a binding contract.The second legal hurdle relates to the fairly wide confines within which a binding contract falls (Gruidl, 2008). In Tort, however, Best and Barnes (2007) averred that numerous limitations face the English judicial system. For instance, time constraints in the acquisition of claims, narrowly explained vicarious liability, and the amount of damages may hinder the handling of claims in a fair manner, especially claims stemming from direct business between two parties in cases where a bin ding contract cannot be implied. In such situations, the generous provisions guiding the establishment of contracts do not apply (Horrigan, 2012).Lastly, a party may use the idea of assumption of liability to claim liability for issues that were part of a contract (Sykes, 2012).   In fact, the doctrine of assumption of responsibility was introduced into English law to settle extra-contractual liability arising from â€Å"non-intentional† injury other than physical injury to any individual party. These include; psychological injury, economic damages and nervous shock.... Lastly, a party may use the idea of assumption of liability to claim liability for issues that were part of a contract (Sykes, 2012). In fact, the doctrine of assumption of responsibility was introduced into English law to settle extra-contractual liability arising from â€Å"non-intentional† injury other than physical injury to any individual party. These include; psychological injury, economic damages and nervous shock (Edwards, Edwards, and Wells, 2011; Horrigan, 2012). Difficulty in compensation Best and Barnes (2007) suggested that these kinds of injury are hard to remedy. In effect, the defendant and the wider society would find it hard to withstand the losses. But, the researchers added that a blanket refusal of liability is unacceptable. Therefore, English law was created to provide grounds for a new platform for the application of logical, narrow responsibility in tort, for such damages. Harpwood (2008) contend that such provisions of English law seek means of narrowi ng the application of responsibility in negligence which, hitherto would only be proved by foreseeable injury. In English legal system the concept of assumption of liability is today clearly employed separately within the province the Duty of Care in Negligence (Horrigan, 2012). Additionally, the idea is slowly being outmoded by the three-fold-test under the Duty of Care, and the slow evolution of the key facets of the common law, which focus on expanding liability. Rights of Third Parties Act 1999 Gruidl (2008) noted the significance of the Rights of Third Parties Act 1999, which expanded the infamous narrow understanding of contract and the liabilities that may arise thereof under English law. The new legislation repealed the

Friday, November 15, 2019

Nikes CSR Policy Ethical Issues and Dilemmas

Nikes CSR Policy Ethical Issues and Dilemmas NIKE – ETHICAL ISSUES AND DILEMMAS INTRODUCTION Nike has been dodging accusations of employing people in the developing and under-developed economies, at low wages and poor working conditions for a considerable period of time. Having tried course correction and public relations as a measure to salvage the bad image generated by the sweatshops that Nike is accused of running, Nike has undertaken massive efforts to overcome these hurdles. Herein we will analyze Nike’s international business operations with a critical eye over the ethical issues and dilemmas that this organization has faced while manufacturing its goods in foreign lands. PROBLEM AREAS There are a number of areas that are seen as weak points or links in this Nike case. We shall first highlight the problem areas and then dive into the ethical theories that are supposed to govern them. According to the Wikipedia dictionary, ethics is defined as a general term for the science of morality.[1] While this branch of study can be further sub-divided into various categories, we have to remember that what is appropriate in a given situation may not be so among different circumstances and the decision of right or wrong is relative to its surroundings. Elaborated here are the issues and problems that stand out due to their ethical nature as issues or dilemmas faced by Nike and its operations towards its employees and customers as mentioned in the case study: Poor Working Conditions – In Nike factories, the laborers were provided with poor working conditions that were certainly below the norms accepted in the developed world. While lower standards of living may apply in the countries that have Nike factory contracts, the inhumanity of these conditions drives attention to Nike’s responsibility towards its employees. Considerable overtime and long working hours had to be endured by Nike employees desperate to remain employed in their country. An example states that Nike factory workers in Korea had to work for seventeen straight hours in silence. This indicates almost barbaric behavior on Nike’s part towards workers in these conditions. Low Wages – Nike contracts with companies to do all of their manufacturing in developing or under-developed countries. While the wage levels there are lower than the ones in developed nations, Nike still fails to employ people at a rate that can sustain their basic needs. The wages provided are much lower than the wages needed and as such cheap labor is thoroughly exploited. Nike has attempted at correcting the problem and employing people at a rate at least equal to the minimum wages prescribed in the country. Child Labor – Child labor laws in many countries are overlooked by Nike and children as young as 12 and 13 years of age are made to work long hours and treacherous conditions. Nike has taken steps to meet the starting age limit subsequently. Operations in Countries with Union Restrictions – Nike has been known to set manufacturing efforts in countries like Indonesia and China that prohibit union operations. This leads to lack of revolt and protests that leave the employees with little choice regarding work conditions and wages. Ethically, it is hard to argue against these countries as their laws do not have provisions for employment governance. In fact these countries often do not have minimum wage requirements and abundant labor is put to use by companies like Nike for the absolute minimum. Expensive Endorsements – While Nike has been continuously targeted by human rights committees, they have unceasingly maintained a high profile image by getting celebrities like Michael Jordan and Tiger Woods to endorse their products. Over five years, Tiger Woods is expected to earn 80-90 million US dollars of Nike money.[2] Ethically it would have been more beneficial to engage a part of that money in Nike factory and employee enrichment. Expensive Products – Nike sells its products at steep prices, while we all know that the products are manufactured in contracted factories on foreign lands for low costs. The cost of production being low leads Nike to generate massive profits from the sales revenues. Cover-up Public Relations Efforts – Being involved in child labor initiatives was undertaken by Nike to handle the issue at large and also to rectify the public relations pitch for Nike. The actual problem is being pointed out as adequate wages problem as opposed to the child labor initiatives that seem like a cover up for the bigger issues plaguing Nike. Lack of Development Work at Factory Locations – While one constantly hears stories of sweatshops and defense by Nike regarding its work force problems, one rarely hears of philanthropic activities adopted by Nike in the area of the factory location. For example, at Hershey, PA one hears of the development the company Hershey’s has done for the community. Likewise it reflects as selfish behavior from Nike in not supporting the causes faced by the community occupying Nike’s workforce. Health Hazards in Factories – Skin and breathing problems are observed in factories that makes Nike products. Nike has to make sure that it performs by the standards set by OSHO in protecting employees from hazardous chemicals and processes in the manufacturing cycle. ETHICAL THEORIES Ethical theories can help rationalize certain decisions that Nike has made as a company and highlight the issues pertaining to its followed consequences. Let us now examine some ethics theories and observe the case of Nike in this light.[3] Egoism – This theory states that individuals or corporations have a right to guide their conduct placing ones own interest foremost in rational decisions. Through this theory one can justify the placement of profits or revenue generation as the high attained goal of an entity. In this regards Nike has played to the theory as far as possible. They have not only conducted manufacturing with cheap labor but also ensured that the factories do not earn even a little extra than they were supposed to. This theory states that every person that promotes self interest bring about social good. In this context we could see that while the founder of Nike, Phil Knight performed with self interest in mind, he was propelling Nike ahead by huge proportions. Doing so, he did manage to bring about the rise of one of the most well known brands in the world today. Social Group Perspective – It is not only self that determines all decisions but the surrounding that forms the social group under which the individual or company resides. It is the norm or standard in social groups wherein an entity can determine the wrong or right in that particular case. For Nike this social group has become a collection of customers, shareholders, employees, foreign contractors and others. The perception of right and wrong is determined by these social groups that operate differently in different places. For example, while the minimum wage in Indonesia, Korea and China may be less that that in the United States of America, the standard of living there will meet the minimum wage requirements and Nike has to ensure that they abide by that. Cultural Relativism – Every country has its unique culture that accompanies it. For Nike, a company that has a presence in many countries in the world, minding the cultural relevance can prove to be an effective means to growth. For example, while bribes are seen as a cultural norm in some countries, they are seen as unlawful in certain other countries. Society as a whole in certain countries is known to consider bribes as a normal occurrence, which for some countries is a crime. This culture makes or breaks certain laws in place and as long as Nike abides by these laws, in the respective country, and at the same time minds its home country standards, controversy for Nike will be minimized. Utilitarianism – This theory works under the premise that the greatest good is for the greatest number. Herein it is the majority that counts above anything else. If only a few elements of the entity think that the decision is wrong, the decisions must be right which is what is said by the majority. In the case of Nike, the decisions that were enforced by the majority are responsible for the sustained controversy surrounding it. The board obviously took certain steps in clearing the controversies that have affected the company. Since these decisions are taken with the view of the company good in mind, with the majority of the people agreeing to it, the decision must be seemed as right. Deontological Perspective – This view goes by the saying ‘do unto others as you would have them do unto you.’ The duty to make this world a better place is a duty that one has to take upon themselves, besides following certain obligations. For example, telling the truth is an obligation and that is seen as ‘right.’ In the same way for corporations, it is the giving back in return concept that needs to be perfected. The corporation is obliged to provide a good product and it is entitled to bring positive changes to its constituents. Values Clarification[4] This ethical theory expects that one is familiar with ones own views, reasoning and rationale. It is for this reason that companies try to build cultures within the organization in the same way that Nike has evolved its corporate culture. Nike’s branding, products and apparel indicate its image and success. ETHICAL DILEMMAS Nike has faced ethical dilemmas in operations and manufacturing for a while now. The definition of ethical dilemma states that it is a situation wherein exists conflicts between moral imperatives and choosing one situation consequence over another can lead to compromising of what also seemed like a viable solution in the situation[5]. Let us go over the ethical dilemmas that Nike has faced over its functioning. Manufacturing Ownership – Nike chooses to contract its manufacturing to factories in foreign lands where the wages and conditions do not meet developed nation’s standards. Yet they have their products made there at low costs after enforcing their product controls. While they could manufacture these products in the United States of America, profitability of these products wins over providing the home country with employment and opportunities in the manufacturing segment. Advertising Budgets – Nike has endorsed many athletes and celebrities like Tiger Woods and Michael Jordan paying them exorbitant amounts of money. While the brand has succeeded in maintaining an image of athleticism, it has compromised on how the money could have been used to better serve the country where they have their factories. Public Relations – Nike has had to go lengths to protect its public image and had to employ many legal experts and public relations individuals. The dilemma occurs when Nike may have to admit to its mistakes but doing so would cost them greatly, hence the truth may have to be manipulated and then disclosed, which does not conform to ethical standards. Employee Enrichment – With the profits that Nike generated from manufacturing products in foreign countries at low costs, a dilemma in front of them can arise from the fact that even if the country’s wage and standards are met they fall way below the US standards. While Nike can invest in employee welfare, it is not a norm in the country that runs their factories. Besides a lot of these factories are contracted to do Nike manufacturing and Nike as such is not obligated to conduct factory and employee welfare. CONCLUSION While Nike has faced severe criticism due to its manufacturing decisions, it as a brand and product has fought and sustained its success. Ethics experts will continue to question Nike in unfavorable ways, however when we apply the ethical theories that have relevance in the business world, we observe that Nike does its best to meet the requirements. This is especially evident when Nike made decisions to conduct independent audits and engage in human rights activities. On the other hand Nike faces ethical dilemmas due to its operations and these dilemmas will continue to exist in the world economy. Nike has gone with the route of foreign contracting in its earlier phase and has received tremendous criticism through it. Faced with its plenty of ethical dilemmas, Nike has managed to sustain the product, develop new products and continue to be a force to reckon with as a consumer brand. [1] http://en.wikipedia.org/wiki/Ethics [2] http://www.golftoday.co.uk/news/yeartodate/news99/woods12.html [3] http://www.mgmtguru.com/mgt499/TN2_PAGE3.htm [4]http://64.233.187.104/search?q=cache:ofLIUDDIiW0J:jan.ucc.nau.edu/~dgs2/theories.pdf+theories+in+ethicshl=en [5] www.ethicsscoreboard.com

Tuesday, November 12, 2019

Destiny, Fate, Free Will and Free Choice in Oedipus the King - Avoidance of Prophecy :: Oedipus the King Oedipus Rex

Avoidance of Prophecy in Oedipus Rex    Oedipus Rex illustrates the Greek concept that trying to circumvent prophetsÕ predictions is futile. The play includes three main prophecies: the one made to Laius concerning his death by the hands of his son, a similar one directed to Oedipus, and one made by Tiresias foretelling OedipusÕ discovery of the murdererÕs identity. Both recipients of these oracles attempt to avoid their destinies, but both wind up following the paths which the Fates have prescribed. Laius had received a prophesy which declares Ã’that doom would strike him at the hands of [his] son....Ó Jocasta, in an attempt to ease OedipusÕ worries, endeavors to defame prophesy in general by describing LaiusÕ apparent circumvention of the augury. When LaiusÕ son wasnÕt yet three days old, the king had the infantÕs ankles fastened together, and then gave the boy to a henchman to be flung onto Ã’a barren, trackless mountainÓ; Jocasta believes her son dead. Laius had believed that by killing his only son, he would be able to avoid the oracleÕs prediction. However, the shepherd entrusted with the terrible task of infanticide pitied the baby and gave him to another shepherd, who, in turn, donated the child to the King and Queen of Corinth. The boy, Oedipus, was raised as the son of King Polybus and Queen Merope, and still believes himself to be their issue even as Jocasta relates the ironic story of his own previous Ã’death.Ó Oedipus, of course, finds out that it was indeed his own, true father, Laius, that he has killed at the crossroads at Phocis. LaiusÕ attempt at foiling fate didnÕt work; Oedipus killed him because of a slight insult. Because Laius felt to shameful to kill the infant himself, he took a risk in hoping that his loyal shepherd would murder the child for him. That risk allowed Oedipus to live and, therefore, to kill his own father without knowing his true identity. Had Laius not attempted to have his newborn 1 killed, the boy still would have caused his fatherÕs death somehow, because the oracles are never wrong, and most Greeks realize thereÕs no way to escape fate. Oedipus also tries to avoid his fate, which he had received from ApolloÕs oracle at Delphi. While Oedipus lived as Prince of Corinth, a drunken

Sunday, November 10, 2019

Hemolytic Disease of the Newborn

Hemolytic Disease of the Newborn ————————————————- What is hemolytic disease of the newborn (HDN)? Hemolytic disease of the newborn is also called erythroblastosis fetalis. This condition occurs when there is an incompatibility between the blood types of the mother and baby. * â€Å"Hemolytic† means breaking down of red blood cells * â€Å"Erythroblastosis† refers to making of immature red blood cells * â€Å"Fetalis† refers to fetus ————————————————- What causes hemolytic disease of the newborn (HDN)?HDN most frequently occurs when an Rh negative mother has a baby with an Rh positive father. When the baby's Rh factor is positive, like the father's, problems can develop if the baby's red blood cells cross to the Rh negative mother. This usuall y happens at delivery when the placenta detaches. However, it may also happen anytime blood cells of the two circulations mix, such as during a miscarriage or abortion, with a fall, or during an invasive prenatal testing procedure (e. g. , an amniocentesis or chorionic villus sampling). The mother's immune system sees the baby's Rh positive red blood cells as â€Å"foreign. Just as when bacteria invade the body, the immune system responds by developing antibodies to fight and destroy these foreign cells. The mother's immune system then keeps the antibodies in case the foreign cells appear again, even in a future pregnancy. The mother is now â€Å"Rh sensitized. † In a first pregnancy, Rh sensitization is not likely. Usually, it only becomes a problem in a future pregnancy with another Rh positive baby. During that pregnancy, the mother's antibodies cross the placenta to fight the Rh positive cells in the baby's body.As the antibodies destroy the red blood cells, the baby can become sick. This is called erythroblastosis fetalis during pregnancy. In the newborn, the condition is called hemolytic disease of the newborn. ————————————————- Who is affected by hemolytic disease of the newborn? Babies affected by HDN are usually in a mother's second or higher pregnancy, after she has become sensitized with a first baby. HDN due to Rh incompatibility is about three times more likely in Caucasian babies than African-American babies. ———————————————— Why is hemolytic disease of the newborn a concern? When the mother's antibodies attack the red blood cells, they are broken down and destroyed (hemolysis). This makes the baby anemic. Anemia is dangerous because it limits the ability of the blood to carry oxygen to the baby's organs and tissues. A s a result: * The baby's body responds to the hemolysis by trying to make more red blood cells very quickly in the bone marrow and the liver and spleen. This causes these organs to get bigger.The new red blood cells, called erythroblasts, are often immature and are not able to do the work of mature red blood cells. * As the red blood cells break down, a substance called bilirubin is formed. Babies are not easily able to get rid of the bilirubin and it can build up in the blood and other tissues and fluids of the baby's body. This is called hyperbilirubinemia. Because bilirubin has a pigment or coloring, it causes a yellowing of the baby's skin and tissues. This is called jaundice. Complications of hemolytic disease of the newborn can range from mild to severe.The following are some of the problems that can result: During pregnancy: * Mild anemia, hyperbilirubinemia, and jaundice The placenta helps rid some of the bilirubin, but not all. * Severe anemia with enlargement of the liver and spleen   When these organs and the bone marrow cannot compensate for the fast destruction of red blood cells, severe anemia results and other organs are affected. * Hydrops fetalis This occurs as the baby's organs are unable to handle the anemia. The heart begins to fail and large amounts of fluid build up in the baby's tissues and organs.A fetus with hydrops is at great risk of being stillborn. After birth: * Severe hyperbilirubinemia and jaundice The baby's liver is unable to handle the large amount of bilirubin that results from red blood cell breakdown. The baby's liver is enlarged and anemia continues. * Kernicterus Kernicterus is the most severe form of hyperbilirubinemia and results from the buildup of bilirubin in the brain. This can cause seizures, brain damage, deafness, and death. ————————————————- What are the symptoms of hemolytic disease of the newborn? The following are the most common symptoms of hemolytic disease of the newborn. However, each baby may experience symptoms differently. During pregnancy symptoms may include: * With amniocentesis, the amniotic fluid may have a yellow coloring and contain bilirubin. * Ultrasound of the fetus shows enlarged liver, spleen, or heart and fluid buildup in the fetus's abdomen. After birth, symptoms may include: * A pale coloring may be evident, due to anemia. * Jaundice, or yellow coloring of amniotic fluid, umbilical cord, skin, and eyes may be present.The baby may not look yellow immediately after birth, but jaundice can develop quickly, usually within 24 to 36 hours. * The newborn may have an enlarged liver and spleen. * Babies with hydrops fetalis have severe edema (swelling) of the entire body and are extremely pale. They often have difficulty breathing. ————————————————- Ho w is hemolytic disease of the newborn diagnosed? Because anemia, hyperbilirubinemia, and hydrops fetalis can occur with other diseases and conditions, the accurate diagnosis of HDN depends on determining if there is a blood group or blood type incompatibility.Sometimes, the diagnosis can be made during pregnancy based on information from the following tests: * Testing for the presence of Rh positive antibodies in the mother's blood * Ultrasound – to detect organ enlargement or fluid buildup in the fetus. Ultrasound is a diagnostic imaging technique which uses high-frequency sound waves and a computer to create images of blood vessels, tissues, and organs. Ultrasound is used to view internal organs as they function, and to assess blood flow through various vessels. * Amniocentesis – to measure the amount of bilirubin in the amniotic fluid.Amniocentesis is a test performed to determine chromosomal and genetic disorders and certain birth defects. The test involves inserti ng a needle through the abdominal and uterine wall into the amniotic sac to retrieve a sample of amniotic fluid. * Sampling of some of the blood from the fetal umbilical cord during pregnancy to check for antibodies, bilirubin, and anemia in the fetus. Once a baby is born, diagnostic tests for HDN may include the following: * Testing of the baby's umbilical cord blood for blood group, Rh factor, red blood cell count, and antibodies * Testing of the baby's blood for bilirubin levels ———————————————— Treatment for hemolytic disease of the newborn Once HDN is diagnosed, treatment may be needed. Specific treatment for hemolytic disease of the newborn will be determined by your baby's physician based on: * Your baby's gestational age, overall health, and medical history * Extent of the disease * Your baby's tolerance for specific medications, procedures, or therapies * Expectat ions for the course of the disease * Your opinion or preference During pregnancy, treatment for HDN may include: Intrauterine blood transfusion of red blood cells into the baby's circulation   This is done by placing a needle through the mother's uterus and into the abdominal cavity of the fetus or directly into the vein in the umbilical cord. It may be necessary to give a sedative medication to keep the baby from moving. Intrauterine transfusions may need to be repeated. * Early delivery if the fetus develops complications If the fetus has mature lungs, labor and delivery may be induced to prevent worsening of HDN. After birth, treatment may include: * Blood transfusions  (for severe anemia) Intravenous fluids  (for low blood pressure) * Help for respiratory distress using oxygen or a mechanical breathing machine * Exchange transfusion to replace the baby's damaged blood with fresh blood   The exchange transfusion helps increase the red blood cell count and lower the levels of bilirubin. An exchange transfusion is done by alternating giving and withdrawing blood in small amounts through a vein or artery. Exchange transfusions may need to be repeated if the bilirubin levels remain high. ————————————————- Prevention of hemolytic disease of the newbornFortunately, HDN is a very preventable disease. Because of the advances in prenatal care, nearly all women with Rh negative blood are identified in early pregnancy by blood testing. If a mother is Rh negative and has not been sensitized, she is usually given a drug called Rh immunoglobulin (RhIg), also known as RhoGAM. This is a specially developed blood product that can prevent an Rh negative mother's antibodies from being able to react to Rh positive cells. Many women are given RhoGAM around the 28th week of pregnancy. After the baby is born, a woman should receive a second dose of the drug with in 72 hours.

Friday, November 8, 2019

The effects of media violence on children essays

The effects of media violence on children essays THE EFFECTS OF MEDIA VIOLNCE ON CHILDREN On April 20 1999 two boys by the names of Dylan Klebold and Eric Harris walked into their High school in the little town of Colombine Colorado and opened fire on their fellow classmates.Some say it was the parents others say just pure teen adolescence, I say it was the media. In the 1950's Television was first introduced to America, only ten percent of the families owned a one television in their home, by 1960 that number increased to a mere 90% of the people owning a TV, but now a whopping 99% of homes in our country own a TV. 54% of chidren have one in their own Television has become so much of a part of are existense that it is virtually impossible to imagine life without it. We all love TV. We can't help ourselves. But the question is what is TV doing to us?, and how much is too much? Children begin to react to television at a very early age, studies show that by the age of three, 95% of children will imitate someone on TV as they would a real live person, and children between the ages of six and ten believe that most of what they see on television is true life. Children learn more about life through the media than any other matter. It is said that the average child, from the ages of three to twelve will watch a minimum of 28 hours of TV a week, meaning children spend more time in front of the so called "Boob Tube" then they do in the classroom. This makes them very vulnerable to the effects that television causes. The average child will witness over 200,000 thousand acts of violence on television including 16,000 acts of murder in his lifetime. Violence in the media leads many children to become very aggressive, by watching aggresson how to become aggressive, and they also bel ...

Wednesday, November 6, 2019

APA Style Template Avoiding Plagiarism in Papers Reports

APA Style Template Avoiding Plagiarism in Papers Reports When you write a report, you want to make sure that its in the correct format. In the business world, presentation is everything, and you want to make sure that you are presenting your data in the correct format. Likewise, you will want to ensure that all academic papers you create are structurally sound and grammatically correct. One of the pitfalls of writing is accidental plagiarism. With sloppy citation, you can create a bastion of problems that can undermine your research. You will want to conform your writing to the APA style, using APA style citation. With an APA style template, you are able to quickly and easily format your reports and academic papers. Using an APA style template, you simply enter the information you intend to use, and the formatting is taken care of instantly. In fact, you can insert frequently used citations, using APA software that will store your sources for easy insertion into your APA style template. The Importance of an APA Style Template The importance of correct citations is immeasurable. When you pass off other peoples quotations and work as your own, you undermine the confidence of the reader. You want to make sure that you are presenting a scrupulous report, and citing all necessary sources.

Sunday, November 3, 2019

Taxation portfolio Assignment Example | Topics and Well Written Essays - 5000 words

Taxation portfolio - Assignment Example It is due to this reason that students without business background often get intimidated whenever they embark of taxation as a course to study. Nonetheless, it is important to understand taxation concepts and how they impact on businesses as they prepare to enter professional practice. Globalization has forced governments to acknowledge the significance of small businesses in the present competitive markets. In this regard, governments have formulated regulations to implement numerous taxes with a view of maximizing revenue collection. Globally, small and medium enterprises are known for their contribution to economic growth, entrepreneurship and employment creation. Basically, small businesses are known universally as engines for economic growth. This paper focuses on the tax aspects of a small-scale wine business in Australia and also tax implications of individual employees. Taxation consequences This is because they stimulate economic growth and therefore, play a critical role in wealth creation. In Australia, small and medium enterprises account for 37% of economic production and employ roughly 3.7 million people. Nevertheless, similar to other small and medium enterprises across the globe, compliance with government regulations heavily impacts on their operations. This is because SME’s bear significant costs of compliance cost relative to their size. According to Hasseldine and Anold, government regulations, in particular, tax compliances are a major issue for SME’s (370). For instance, following intense political debate, the Australian government introduced good and services tax (GST) which was one of the significant tax reform policies. This was an outrage on the economic impact of GST to SME’s starting with start-up taxation costs. Compliance costs as defined by Kumar, are those costs incurred by businesses in meeting the requirements in order to comply with a given tax structure besides payment of tax itself (35). Such costs inclu de legal and other professional fees, acquisition costs among others. GST compliance costs popularly known as commencement costs are usually incurred by the business in preparation to comply with GST legislation. According to National Audit Office, SME’s forms the large component of the informal sector and are known to evade tax (44). Pope and Fernandez observed that complex tax registration, and high tax rates are the main contributing factors to problems experienced by SME’s in the Australian tax system (15). Value-Added Tax Act provides that Australian economy cannot compete effectively with other world economies when SMEs continues operating in an informal sector (9). In this vein, it is therefore, paramount to reduce the informal sector by putting in place a simplified tax system. Australian government acknowledges the significance of SMEs to the economy and has been providing support to entities falling under this group by way of reducing tax and tax compliance b urden. In addition, the government has also simplified reporting requirements and record keeping. For instance, in 2006 budget, the Australian government passed to reduce taxes on SMEs by AUS$ 435 million over the following four years. As such, SMEs continued to receive more assistance by aligning thresholds, streamlining definitions and reducing tax complexity and compliance costs. SMEs are required by law to maintain record of their sales, which includes income earned excluding GST. Tax compliance and administration

Friday, November 1, 2019

Science subject ( choose one of the subjects) Essay

Science subject ( choose one of the subjects) - Essay Example The biological proteins that consist of Sulfur are methionine and Cysteine. Insects and spiders also possess another protein with Sulfur known as Taurine. Methionine is the most essential protein for insect’s diets because Cysteine and Taurine can be made from it. Spiders and insects vary in the amount of these sulfur proteins in their body. Taurine is found to be more widespread in spider silk and spider’s venom as compared to other insects. It is said to have observed that the variation in these proteins in the bodies has a direct effect on the reproductive cycle and growth cycle of insectivorous birds. The concentrations of Sulfur in Spiders and Insects were measured. Three questions had to be answered through this study. Does the amount of Sulfur allometrically increase with increase in body mass? Does the class, family, order, and genus have an effect on disparity in the sulfur concentration? Lastly, does variation in the amount of Sulfur exist in trophic levels? Spiders and Insects were collected near the Colorado River in Western Arizona. The arthropods were taken from plants and stored in plastic bags whereas the insects were caught in midair using a ‘Townes-style Malaise trap’. The specimens were organized into groups and representatives of each group were dissolved in seventy percent ethanol. Except for the specie ‘Chrysopidae’ all the other specimens were distinguished till their genus. The specimens were then analyzed for their sulfur contents by first being dried, then their dry mass was weighed and in the end they were digested. The sulfur content of the digested specimens was measured against concentration of methionine and the percentage sulfur concentration per dry mass of each specimen was also measured. Sulfur content was also compared within trophic levels. The insects were grouped into herbivores, predators or detritivores. Bias was removed by repeating the experiment and every time noting whether