The Theme in The Minister’s Black Veil Essay - 2601 Words

The Theme in â€Å"The Minister’s Black Veil† Morse Peckham in â€Å"The Development of Hawthorne’s Romanticism† explains what he interprets Hawthorne’s main theme to be in his short stories: This technique, though Hawthorne’s is different from that of European writers, creates analogies between self and not-self, between personality and the worlds. . . .Henceforth Hawthorne’s theme is the redemption of the self through the acceptance and exploitation of what society terms the guilt of the individual but which to the Romantic is society’s guilt (92). The interplay between the guilt of the individual, Reverend Mr. Hooper, and society’s guilt, underlies all of Nathaniel Hawthorne’s â€Å"The Minister’s Black†¦show more content†¦. . . it puts one outside the ‘magic circle’ or the ‘magnetic chain’ of humanity, where there is neither love nor reality (54). The theme arises from the central conflict in the tale, which is an internal one, a spiritual-moral conflict within the minister, the Reverend Mr. Hooper. â€Å"Everything he has to say is related, finally, to ‘that inward sphere’† (McPherson 68-69). The minister’s absorption into the problems of his â€Å"inner sphere† cause the draping of the crape veil and the resultant alienation from people. At the outset of the tale, â€Å"The Minister’s Black Veil,† the sexton is tolling the church bell and simultaneously watching Mr. Hooper’s door, when suddenly he says, ``But what has good Parson Hooper got upon his face? The surprise which the sexton displayed is repeated in the astonishment of the onlookers: â€Å"With one accord they started, expressing more wonder. . .† The reason is this: â€Å"Swathed about his forehead, and hanging down over his face, so low as to be shaken by his breath† is a black veil. The 30 year old, unmarried parson receives a variety of reactions from his congregation, all of which imply the alienation that is in the mind of the speaker or doer: ``I cant really feel as if good Mr. Hoopers face was behind that piece of crape ``He has changed himself into something awful, only byShow MoreRelatedTheme Of The Ministers Black Veil1080 Words   |  5 PagesAnalysis of Symbolism in â€Å"The Minister’s Black Veil† Each individual has to make the choice to either dwell on their sin, or let go of their sins. Some people can let it go and move on, but some try to hide from their sin. Some even hide from the sins of others. In his short story â€Å"The Minister’s Black Veil,† Nathaniel Hawthorne creates an eerie tale about the veiled minister of Milford Village. The main character, Mr. Hooper starts wearing a veil to his sermons. 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It is the opposite ofRead MoreTheme Of Guilt In The Ministers Black Veil1065 Words   |  5 Pagesthemselves, but when ignored, sin is still manifested in those within; in order to fully make progress in one’s character, sin has yet to be recognized.In the parable â€Å"The Minister’s Black Veil,† Nathaniel Hawthorne initially illustrates a town full of â€Å"good people,† but then contradicts this idea, proving, through a black veil, that all people live with concealed and ashamed pasts. This can be parallelled to the Theories of Guilt that discuss how humans are controlled by their shameful pasts. AsRead MoreTheme of Nathaniel Hawthorne’s Parable the â€Å"Minister’s Black Veil†569 Words   |  3 PagesNathaniel Hawthorne’s parable the â€Å"Ministerà ¢â‚¬â„¢s Black Veil† his theme of the story is that nobody can escape a sin. An analysis on the surface of the story is one day Mr. Hooper minister of a congregation in Milford, MA, a small settlement of puritans, working hard just to sustain life. When the sexton tolls the bell Mr. Hooper comes out as usual but wearing a black veil. In my opinion this shows that Mr. Hooper is showing that he committed a sin and he wear the black veil as a way to say everyone wearsRead MoreMain Themes of Nathaniel Hawthornes The Scarlet Letter and The Ministers Black Veil769 Words   |  4 PagesMain Themes of Nathaniel Hawthornes The Scarlet Letter and The Ministers Black Veil Nathaniel Hawthorne’s works often have parallel themes and similar characters. His approach is quite gloomy and the atmosphere for his stories is many times sad and depressing. Hawthorne concentrates his novel and short stories around the Puritan community, which adds to the tense and unforgiving atmosphere. One of his most renowned novels, The Scarlet Letter and his short story, The Minister’s Black Veil containRead MoreThe Fall Of The House Of Usher1651 Words   |  7 Pagesâ€Å"The Minister’s Black Veil,† and William Cullen Bryant’s â€Å"Thanatopsis† illustrate several Romantic and Transcendentalist (and anti-Transcendentalist) traits. All of these authors are regarded as very important and influential Romantic writers. Their works are renowned all across the entire world. â€Å"The Fall of the House of Usher† is a Gothic short story written by Edgar Allen Poe, which focuses on exploring the psychology of the primary character, R oderick. Hawthorne’s â€Å"The Minister’s Black Veil† isRead MoreCritiques of the Puritan Norms by Nathaniel Hawthorne in Young Goodman Brown982 Words   |  4 Pagesinstitutions that other people found sacred, and beyond that, he hoped to challenge perceptions of what it meant to live a normal life during that time. 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The first figure of speech involvesRead MoreHawthorne’s Use of Allegory1545 Words   |  7 PagesThe Ministers Black Veil by Nathaniel Hawthorne is a short story that was first published in the 1836 edition of the Token and Atlantic Souvenir and reappeared over time in Twice-Told Tales, a collection of short stories by Nathaniel Hawthorne. The short story narrates the events that follow Reverend Mr. Hoopers decision to start wearing a black veil that obscures his full face, except for his mouth and chin. Mr. Hooper simply arrives one day at the meeting house wearing the semi-transparentRead MoreHawthorne’s Use of Allegory1212 Words   |  5 PagesHawthorne’s Use of Allegory The Ministers Black Veil by Nathaniel Hawthorne is a short story that was first published in the 1836 edition of the Token and Atlantic Souvenir and reappeared over time in Twice-Told Tales, a collection of short stories by Nathaniel Hawthorne. The short story narrates the events following Reverend Mr. Hoopers decision to begin wearing a black veil that obscures his full face, except for his mouth and chin. Mr. Hooper simply arrives one day at the meeting house wearing

Sexual Crimes Against The Conundrum Of Marital Rape

This Term Paper has been submitted by Nitin Nair Roll no: 212139 On Women and Criminal Law Topic: Sexual Crimes against Women- The Conundrum of Marital Rape During the Monsoon Semester 2014-2015 Introduction The word â€Å"rape† is derived from the word raptus, which means to seize. It is the act of forced non-consensual sexual intercourse with a woman by coercion, fear or fraud. Rape usually include three separate factors, these factors include forced vaginal penetration, threat of violence or violence by the offender and non-consent by the victim. In Bodhisattwa Gautam v. Subhra Chakraborty , the Supreme Court described the crime of rape as ‘deathless shame and the gravest crime against human dignity’. The act of rape not only stripes her of any dignity whatsoever but also subjects the woman to a perverse physical conquest, ostracizing her from society and leading to long lasting psychological problems. Historically under Roman law, the term was used to imply theft of a woman as they were deemed to be property of their guardian and not as an individual with their own rights. Thus, the rape of a woman was a wrong against the person who had custody over her, the woman being considered as wholly owned subsidy. Understanding the concept of Marital Rape Simply put, marital rape can be defined as â€Å"forced sexual activity demanded of a wife by her husband†. There is a common assumption that society takes that rape is usually committed by a stranger and cannot beShow MoreRelatedDeath Penalty For Sex Offences3720 Words   |  15 PagesTOWARDS A BALANCED APPROACH ABSTRACT The recent spate of violent sexual crimes that rocked the country is a subject of passionate discussion. It has resulted in a nation-wide demand for the execution of sex offenders as they believe that such heinous crimes deserve nothing less than the maximum penalty. However, that would amount to equating the crime with murder which can lead to further unpleasant consequences. Also, all sexual offences do not merit the death penalty as they differ in degreesRead MoreGp Essay Mainpoints24643 Words   |  99 PagesBusiness morality b. Charities as businesses 12. Democracy a. Good vs. Bad 13. Social Issues (only stats provided) a. Gender b. Family c. Equality 14. Governance a. World Governance 15. Others a. Cooperation b. Education c. Crime d. Liberty or Security e. Consumerism 1. Media 1a. New vs. Traditional GENERAL Intro: †¢ The first quarter of 2043 will be when the last newspapers land on front process all over America. This is the prediction the author of ‘The Vanishing

Assignment †Drinks Evidence-Based Claims Free Essays

HBS108 Assignment – Drinks: Evidence-based Claims ———————————————————————————————————————————— 1. INTRODUCTION Drinks are an important and yet relatively under researched area of children’s nutrition. The purpose of this report is to research on what the latest peer- reviewed evidence states about the health benefits of products such as Nutrient water, and to then to compare this literature to the health benefits of cow’s milk. We will write a custom essay sample on Assignment – Drinks: Evidence-Based Claims or any similar topic only for you Order Now By examining a range of recently published peer-reviewed journal articles on the topic of advantages and disadvantages of drinks which are evidence based claims, this report is an examination and comparison between nutrient water type drinks and cow’s milk. The report then concludes with a recommendation on how to make a good nutritional choice in which is best for children to consume. 2i. ADVANTAGES OF CHILDREN REGULARLY CONSUMING â€Å"NUTRIENT WATER†-TYPE DRINKS Consumers today want more from their beverages than merely good taste. In addition to nutrient water type drinks, energy drinks such as red bull, has continued to gain popularity among teenagers (Malinauskas et al. 2007, p. 2). Studies has shown that energy drinks provide the consumer with increased energy as shown in advertisements with the aid of caffeine by providing the desirable effects of increased alertness, improved memory, and enhanced mood (Oddy O’Sullivan 2009, p. 4). Malinauskas et al. (2007, p. 6) states that through research, energy drink consumption is common among college students, particularly due to insufficient sleep, needing more energy in general, while studying for exams or working on major course projects and while driving an automobile for prolonged period. Guarana is an ingredient found in energy drinks, its functional claim is to increase energy, enhances physical performance, and promotes weight loss. There is scientific evidence to support this claim, major component of guarana is caffeine and caffeine consumption has been associated with increased energy, enhancement of physical performance, and suppressed appetite (Scholey Kennedy 2004, p. 321). 2ii. DISADVANTAGES OF CHILDREN REGULARLY CONSUMING â€Å"NUTRIENT WATER†-TYPE DRINKS Caffeine has been found to have detrimental health consequences. At moderate intakes, caffeine can enhance endurance performance and concentration in adults, but when consumed in larger doses, caffeine can cause anxiety, agitation, sleeplessness, gastrointestinal problems, and arrhythmias (Oddy O’Sullivan 2009, p. 64). Further, acute caffeine consumption reduces insulin sensitivity and increases mean arterial blood pressure. Central nervous system, cardiovascular, gastrointestinal, and renal dysfunction have been associated with chronic caffeine ingestion. According to Clauson et al. (2008, p. 6) research has also shown that the high glucose content of energy drinks and other flavored enhanced beverages plays a considerable role in weight gain, which can lead to serious health consequences such as diabetes. In addition, Clauson et al. explains that deaths, new-onset seizures, manic episodes have been linked to ingestion of large amounts of energy drinks. Based on findings, consumption of energy drinks nor nutrient enhanced drinks by childr en is not recommended. 3i. ADVANTAGES OF CHILDREN REGULARLY CONSUMING COW’S MILK According to Popkin et al. (2006, p. 33) many beneficial, and some detrimental, health effects have been attributed to the consumption of cow’s milk. Furthermore, Popkin et al. (2006, p. 533) states that for children and adolescents, milk is the current key source of vitamin D and calcium and is an excellent source of high-quality protein. Cow’s milk consumption has several benefits. Watt, Dykes and Sheiham (2000, p. 14) explains that an adequate intake of calcium is needed to ensure development and maintenance of skeletal strength. Bone disorders such as osteoporosis are an increasing health problem which can be prevented with daily intake of ample quantity of milk. A recent study demonstrated that intake of milk in childhood and adolescence is associated with increased bone mass and density in adulthood (Kristensen et al. 2005, p. 1803). Pfeuffer and Schrezenmeir (2006, p. 113) states that recent observational studies confirm that the consumption of milk products can actually lower cholesterol levels, have reduced risk of protein malnutrition, fewer dental cavities, increased mineral content in children bones and fewer bone fractures. 3ii. DISADVANTAGES OF CHILDREN REGULARLY CONSUMING COW’S MILK According to Bell, Grochoski Clarke (2006, p. 4) up until recently, the only reputed downside to consuming bovine milk and other dairy products were intolerances to lactose and allergies to milk protein. Furthermore, Bell, Grochoski Clarke explains that despite its health bene? ts, the consumption of cow’s milk has come under scrutiny for its reported links to the risk of chronic diseases. According to Haug, Hostmark and Harstad ( 2007, p. 6) several studies has suggested that there is an association between milk consumption and blood pressure; as hypertension is inversely related to milk consumption in some epidemiological- and intervention studies. It has been suggested that some milk peptides have antihypertensive effects, both by inhibiting angiotensin-converting enzyme, having opoid-like activities, antithrombotic properties and by binding minerals. Experiments demonstrate that high calcium content of milk can interfere with a child’s absorption of iron, another mineral that is crucial for development. To ensure a child is not iron deficient, it’s a good idea to avoid serving milk products and iron-rich foods in the same meal (Dewar 2009, p. 28). 4. CONCLUSION Drinks are an important and yet relatively under researched area of children’s nutrition. This report has identified the advantages and disadvantages of children who are of 9 to 12 years of age regularly consuming â€Å"nutrient water-type drinks and cow’s milk. The impact of regularly consuming cow’s milk as opposed to energy drinks in addition to â€Å"nutrient water-type drinks† is expected to have positive health benefits such as the prevention of osteoporosis, increased bone mass and density, lower cholesterol levels, reduced risk of protein malnutrition, fewer dental cavities, increased mineral content in children bones and fewer bone fractures. . RECOMMENDATION From the above mentioned peer-reviewed evidence-based discussion, we recommend that children and adolescents of 9 years of age and older group should consume 3 cups per day of fat-free or low-fat milk or equivalent milk products instead as compared with the nutrient enhanced water in addition to energy drinks. Based on findings, consumption of energy drinks nor nutrient enhanced drinks by children is not recommended as the ingredient found in those drinks might lead to adverse effects and possibly death in case of over consumption. Patients with clinically relevant underlying medical conditions, including heart disease, should consult their physician before drinking energy drinks. The prevalence of childhood obesity is increasing, and switching from whole milk to low-fat or fat-free milk has been suggested as one way to reduce children’s intake of excess fat and calories. Diets rich in milk products can reduce the risk of low bone mass throughout the life cycle. The consumption of milk products is especially essential for children and adolescents who are building their peak bone mass and developing lifelong habits. Although each of these food groups may have a different relationship with disease outcomes, the adequate consumption of all food groups contributes to overall health. 6. REFERENCE LIST Bell, S Grochoski, G Clarke, A 2006,’Health implications of milk containing beta-casein with the A2 genetic variant’, Critical Reviews In Food Science and Nutrition, vol. 46, no. 1, pp. 93-100, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Bellisle, F Thornton, SN Hebel, P Denizeau, M Tahiri, M 2010, ‘A study of fluid intake from beverages in a sample of health French children, adolescents and adults’, European Journal of Clinical Nutrition, vol. 64, no. 4, pp, 350-335, retrieved 4 September 2011, http://web. ebscohost. com. ezproxy-m. deakin. edu. au/ehost/pdfviewer/pdfviewer? sid=f8b1289f-91ba-4e4e-8772-649a62a3cb1e%40sessionmgr111vid=2hid=106. Binns, C Graham, K Scott, J Oddy, W 2007, ‘Infants who drink cow milk: A cohort study’, Journal of Paediatrics Child Health, vol. 3, no. 9, pp. 607-610, retrieved 21 August 2011, . Black, R Williams, S Jones, I Goulding, A 2002,’Children who avoid drinking cow milk have low dietary calcium intakes and poor bone health’, The American Journal of Clinical Nutrition, vol. 76, no. 3, pp. 675-680, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Cecil, J Palmer, C Wrieden, W Murrie, I Bolton-Smith, C Watt, P Wallis, D Hether ington, M 2005, ‘Energy intakes of children after preloads: adjustment, not Compensation 1-3’, American Journal of Clinical Nutrition, vol. 2, no. 2, pp. 302-308, retrieved 19 August 2011, . Clauson, K Shields, K McQueen, C Persad, N 2008,’Safety issues associated with commercially avalibale energy drinks’, Journal Of The American Pharmacists Association: Japha, vol. 48, no. 3, pp. 55, retrieved 5 September 2011, MEDLINE with Full Text, EBSCOhost. Crowley, E Williams, L Roberts, T Jones, P Dunstan, R 2008, ‘Evidence for a role of cow’s milk consumption in chronic functional constipation in children: Systematic review of the literature from 1980 to 2006’, Nutrition Dietetics, vol. 5, no. 1, pp. 29-35, retrieved 21 August 201l, . Haug, A Hostmark, A Harstad, O 2007,’Bovine milk in human nutrition-a review’, Lipids in Health And Disease, vol. 6, pp. 25, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Henriks en, C Eggesbo, M Halvorsen, R Botten, G 2000, ‘Nutrient intake among two-year-old children on cows’ milk-restricted diets’ , Acta Paediatrica (Oslo, Norway:1992), vol. 89, no. 3, pp. 272-278, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Kristensen, M Jensen, M Kudsk, J Henriksen, M Molgaard, C 2005,’Short-term effects on bone turnover of replacing milk with cola beverages: a 10-day interventional study in young men’, Osteoporosis International: A Journal Established As Result Of Cooperation Between The European Foundation For Osteoporosis And The National Osteoporosis Foundation Of The USA, vol. 16, no. 2. pp. 1803-1808, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Malinauskas, B Aeby, V Overton, R Carpenter-Aeby, T Barber-Heidal, K 2007,’ A survey of energy drink consumption patterns among college students’, Nutrition Journal, vol. , pp, 35, retrieved 5 September 2011, MEDLINE with Full Text, EBSCOhost. Oddy, W O’Sullivan, T 2009,’ Energy drinks for children and adolescents’, BMJ (Clinical Research Ed), vol. 340, pp. 64, retrieved 5 September 2011, MEDLINE with Full Text, EBSCOhost. Patel, A Hampton, K 2011, ‘Encouraging consumption of wate r in school and child care settings: access, challenges, and strategies for improvement’, American Journal of Public Health, vol. 101, no. 8, pp. 1370-1379, retrieved 23 August 2011, http://web. ebscohost. com. ezproxy-m. deakin. edu. u/ehost/pdfviewer/pdfviewer? sid=37554068-00c1-45ad-a81c-1faf54e13bcd%40sessionmgr110vid=2hid=106. Pfeuffer, M Schrezenmeir, J 2007,’Milk and the metabolic syndrome’, Obesity Reviews: An Official Journal Of The International Association For The Study Of Obesity, vol. 8, no. 2, pp. 109-118, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Popkin, B Armstrong, L Bray, G Caballero, B Frei, B Willett, W 2006,’A new proposed guidance system for beverage consumption in the United States’, The American Journal Of Clinical Nutrition, vol. 3, no. 3, pp. 529-542, retrieved 4 September 2011, MEDLINE with Full Text, EBSCOhost. Scholey, A Kennedy, D 2004,’Cognitive and Physiological effects of an â€Å"ener gy drink†: an evaluation of the whole drink and of glucose, caffeine and herbal flavouring fractions’, Psychopharmacology, vol. 176, no. 3-4, pp. 320-330, retrieved 5 September 2011, MEDLINE with Full Text, EBSCOhost. Shirreffs, S 2009, ‘Hydration in sport and exercise: water, sports drinks and other drinks’, Nutrition Bulletin, vol. 34, no. 4, pp. 374-379, retrieved 19 August 2011, . Vieira, M Morais, M Spolidoro, J Toporovski, M Cardoso, A Araujo, G Nudelman, V Fonseca, M 2010, ‘A survey on clinical presentation and nutritional status of infants with suspected cow milk allergy’, BMC Pediatrics, vol. 10, pp. 25, retrieved 5 September 2011, MEDLINE with Full Text, EBSCOhost. Watt, R Dykes, J Sheiham, A 2000, ‘Drink consumption in British preschool children: relation to vitamin C, iron and calcium intakes’, Journal of Human Nutrition Dietetics, vol. 13, no. 1, pp. 13-19, retrieved 20 August 2011, . Weaver, C 2009, ’Should dairy be recommended as part of a healthy vegetarian diet? Point’, The American Journal Of Clinical Nutrition, vol. 89, no. 5, pp. 1634S-1637S, retrieved 5 September 2011, MEDLINE with Full Text, EBSCOhost. Williamson, C 2009, ‘Functional foods: what are the benefits? , British Journal of Community Nursing, vol. 14, no. 6, retrieved 19 August 2011, http://web l4. ebscohost. com. ezproxy-m. deakin. edu. au/ehost/pdfviewer/pdfviewer? sid=d08a7352-0a80-4eb7-a906-eef22e10525e%40sessionmgr112vid=5hid=106. How to cite Assignment – Drinks: Evidence-Based Claims, Essay examples

MS Zara Company free essay sample

Case: Marks Spencer’s versus Zara’s Operations Marks Spencer (MS) is a major British retailer of clothing, food and financial services. Over 30 million customers are served per month in more than 300 UK stores, besides the many international locations. The company was established in 1884 and now it has over $17 billion in annual sales with the highest profit margin in the retailing industry. M S is encountering some difficulties in logistics because it has lengthy logistics procedures forcing the retailer to order 9 months in advance. Competitors like Zara have very fast and efficient logistics with excellent lead time. Nimble competitors are offering low prices as well as achieving many deliveries per year of new fashion items. MS decided to pursue a new strategy of improving their product appeal, availability and value. The retailer encountered difficulties because its processes are not flexible enough to allow short lead times. We will write a custom essay sample on MS Zara Company or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page New product development is slow and costly. The relationship with suppliers is not fast enough, nor efficient enough. MS started to achieve savings by using fewer suppliers and working more effectively with them. This is to assure better product quality, value and availability. Spanish retailer Zara has hit on a formula for supply chain success that works. By defying conventional wisdom, Zara can design and distribute a garment to market in just fifteen days. In Zara stores, customers can always find new products—but theyre in limited supply. This makes the customer eager to visit the store more often and in an urgent manner. Whatever is sold will not be back again. Such a retail concept depends on the regular creation and rapid replenishment of small batches of new goods. Zara often beats the high-fashion houses to the market and offers almost the same products, made with less expensive fabric, at much lower prices. This fast fashion system depends on a constant exchange of information throughout every part of Zaras supply chain—from customers to store managers, from store managers to market specialists and designers, from designers to production staff, from buyers to subcontractors, from warehouse managers to distributors, and so on. Most companies insert layers of bureaucracy that can bog down communication between departments. But Zaras organization, operational procedures, performance measures, and even its office layouts are all designed to make information transfer easy. Zara’s cross-functional teams meet on short notice and without bureaucratic procedures. They can examine prototypes in the hall, choose a design, and commit resources for its production and introduction in a few hours, if necessary. Zara stores receive small shipments and carry little inventory, the risks are small; unsold items account for less than 10 percent of stock, compared with the industry average of 17 percent to 20 percent. This case compares a traditional company with traditional logistics, versus a nimble and agile company following the new ways of doing logistics. Zara’s ways have proven to be successful and efficient, and at the same time they encourage customers to visit the stores more often and to purchase whatever they like before it gets sold out. This shows how important logistics can be in securing successful operations and processes resulting in products being at the right amount, the right price and the right place. Question: Discuss the importance of successful operations management and logistics on gaining a competitive advantage. Use the case above, and the relevant B200B material covered so far, to analyze the differences between Marks Spencer and Zara in terms of their operations and logistics. Clarify what made Zara so successful, and discuss current related issues in logistics and operations using the E-library (EBSCO and Emerald). (100 Marks)

Illustrate the concepts of pluralism and corporatism Essay Example

Illustrate the concepts of pluralism and corporatism Essay An Illustration the constructs of pluralism’ and corporatism’ by using them to two suitably selected West European States The constructs of pluralism and corporatism occupy two of the opposite terminals of the Western European democratic spectrum. While one seeks to increase the range of parliamentary democracy in the post?industrial age, the other strives to cut down the capacity for enhanced engagement in democracies by bowing to the caprice of the economic market instead than the will of the bulk of the people. Surely, the statement about which manner of democracy ( corporatism or pluralism ) is the correct’ method for partitioning political power in the 20 first century, is non dead. Though corporatism can non deny its links with the European experiment of fascism during the 1920’s and the 1930’s ( in peculiar the economic fascism’ as practised by Mussolini’s Italy ) and though pluralism has likewise organic theoretical ties to socialism, both remain in grounds in European Union provinces today, although no longer in the totalitarian signifier that characterised th eir embodiments during the first half of the 20th century. For the intent of comparing, two states have been selected for analysis as illustrations of pluralism and corporatism. These states are the United Kingdom and Austria and – needfully – the text herein will be split into two to compare the states while besides dovetailing at times in order to underline the similarities between the democracies of Britain and Austria. First, nevertheless, a definition of the constructs of pluralism and corporatism must be ascertained so as to set up a fixed conceptual model. We will write a custom essay sample on Illustrate the concepts of pluralism and corporatism specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Illustrate the concepts of pluralism and corporatism specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Illustrate the concepts of pluralism and corporatism specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Pluralism Pluralism is a wide, far making term that can be interpreted in a assortment of different ways and that besides goes under a figure of assumed names. Rationality’ , representative government’ , majority rule’ , republicanism’ , populism’ and the will of the people’ ( as termed by Rousseau and the libertarian doctrine of the Gallic Revolution ) have all been used to depict the ideological drift behind pluralism and all of these by and large left-of-center constructs are interconnected. What is certain is that pluralism is an ideological agencies to a political terminal that would procure the most democratised vision of authorities possible, encouraging diverseness in multicultural Western populations via the encouragement of unfastened argument on any figure of societal, political, cultural and economic jussive moods. There are bounds to pluralism. It is of import, for case, to observe the cardinal difference between consentaneous regulation a nd political consensus ( which characterises pluralist idea ) . Consensus represents a looser restraint than unanimity, more unfastened to conventions about developing a sense of the meeting’ and leting more room to burden differentially parts to debate that differ in quality. [ 1 ] Corporatism Corporatism is the diametral antonym of pluralism in so far as it envisages political policy as the merchandise of the argument of the few’ instead than the many’ with the minority in this case represented by large concern, industrial capital and economic trusts. Corporatism is linked to the right wing of political sentiment in western idea, which is per se distrustful of the liberty of political power as promulgated by pluralism mentioning the ill-famed tyranny of the majority’ as a counterweight to claims that corporatism is simply a facade for totalitarian visions of neo?fascism. Therefore, the main split between pluralist and corporatist political orientations is located within their differing reading of the impression of the province. The corporate province is a state-with-a-purpose. It has moved beyond its traditional functions of maintaining the peace, keeping the currency, diplomatic negotiations and defense mechanism. In add-on, it offers management solutions’ to the electorate, which requires more and more money and power to transport them out. [ 2 ] The United Kingdom: A Pluralist State As the oldest lasting experiment with parliamentary democracy in Western Europe, Britain is the best illustration of a pluralist province in action. Pluralism in the UK is chiefly meted out in the tremendous power wielded by interest’ or pressure’ groups a cardinal symptom of pluralism in pattern. This has by and large proved to be a fruitful historical matrimony between representative organic structures and the policy?making cabal of the authorities with the famously secular composing of the UK ( integrating an increasing rhythm of devolved and decentralized authorities ) cited as a aglow illustration of the victory of pluralist political relations. Westminster has a deep?rooted tradition of paying attentiveness to coerce groups with non?governmental administrations ( NGO’s ) stand foring any figure of people on a assortment of socio?political issues from anti?smoking conferences toFathers for Justice. Yet while it is true that involvement groups permit non?politicised constitutions to take part more to the full in the parliamentary democracy, there is besides turning concern that they stifle every bit much as trigger societal alteration by subjecting the necessary development of post?modern society to unneeded cheques and balances. The United Kingdom is frequently cited as an utmost illustration of the power of groups in forestalling necessary alteration in society. [ 3 ] Furthermore, the application of force per unit area groups in the mainstream political domain does nil to extinguish the influence of large concern, the pulse of corporatism. Rather ; empirically, it would look to be true that concern groups exceed other types numerically. [ 4 ] The recent debut of 20 four hr imbibing high spots the on-going primacy of the corporate anteroom in inciting domestic policy in Britain. Oesterreichs: A Case Study in Corporatism. Austria has a long association with corporatism in domestic political personal businesss. Detractors attempt to worsen the nexus between the Austrian experiences of National Socialism with the go oning trust upon corporate sentiment in explicating policy. However, the trust upon corporatism is every bit much a residue of its geopolitical state of affairs ( close to the boundary line of the former Communist iron curtain’ that split Europe in two ) as it is due to a national disposition to autocratic political relations. Corporatism has been manifested in Austria by the laterality of concern over representative organic structures such as trade brotherhoods for the supposed greater corporate good of the state. In this manner, corporatism was translated into the corporate province that sought to protect Austria’s natural material interests [ 5 ] against both of the neighbouring East and West axis. However, the restrictions of corporatism in Austria have been greatly accentuated in the past 20 old ages as a radically changing societal and demographic composing of the state has fostered an increasing dependance upon parliament and the pluralism of party political relations. The private and public cabals have in fact moved closer to a brotherhood than an uneasy armistice or confederation as was frequently the instance in the 1970’s and 1980’s. Furthermore, the historical merger of corporate concern, labor and authorities has paved the manner for the modern-day Austrian theoretical account of the political third way’ – a via media between capitalist economy and the organic structure politic that seeks to heighten the chance for political engagement for all. This is the same ideal of the third way’ of political relations as championed by New Labour. Thus, in the terminal, corporatism in Austria has been forced to bow to the primacy of pluralism in post?industrial political theory. Decision Sophisticated modern-day democracies can non boom via attachment to merely one paradigm of democratic political sentiment. For illustration, the gradual eroding of province boundaries has lessened the influence of corporatism in Austria while the worlds of the planetary economic market render pluralism in the UK as much a slave to large concern as any other portion of the public political domain. This convergence of theory in Western European states has proved to be the accelerator behind the mention to the terminal of history and the last man [ 6 ] ( Francis Fukuyama ) whereby domestic party political relations is reduced to little more than a autotype of the dominant democratic ethos of neo?liberalism and the grim rise of planetary free market capitalist economy. Mentions Birch, A.H. ( 2001 )Concepts and Theories of Modern Democracy: Second EditionLondon: Routledge Buchanan, J.M. and Congleton, R.D. ( 1998 )Politicss by Principle, non by InterestCambridge: Cambridge University Press Crepaz, M.M.L. ( October 1994 )From Semi?sovereignty to Sovereignty: The Decline of Corporatism and Rise of Parliament in Austria, in,Journal of Comparative Politics, Volume 27, Number 1 Fukuyama, F. ( 1993 )The End of History and the Last ManLondon and New York: Penguin Jordan, A.G. and Richardson, J.J. ( 1987 )Government and Pressure Groups in BritainOxford: Clarendon Katzenstein, P.J. ( 1987 )Corporatism and Change: Austria, Switzerland and the Politicss of IndustryNew York: Cornell University Press Loughlin, J. ( 2004 )Subnational Democracy in the European Union: Challenges and OpportunitiesOxford: Oxford University Press Mosley, I. ( 2003 )Democracy, Fascism and the New World OrderLondon: Imprint Academic Richardson, H.S. ( 2002 )Democratic Autonomy: Public Reasoning About the Ends of PolicyOxford: Oxford University Press Wootton, G. ( 1970 )Interest GroupsEnglewood Cliffs: Prentice Hall

Tom contrasting with Gatsby essays

Tom contrasting with Gatsby essays Tom Buchanan and Jay Gatsby were two very contrasting characters. The way they were both perceived by society was completely different but yet the way they lived was almost identical. Tom and Jay were both brought up in two very different settings which impacted the way they acted throughout the novel. Money, power, and love are what controlled their actions. The most noticeable difference between Tom Buchanan and Jay Gatsby are their perceptions from society. Tom had inherited his fortune and really hasnt worked a day in his life. Gatsby on the other hand worked for his fortune and had followed the American Dream. He was born into a poor farming family, and he had made the decision that he was not going to live like this early in his life. From the text we understand that Gatsby was involved in bootlegging alcohol. Even though Gatsby struck it rich and had bought a huge gothic mansion in West Egg he was still looked down upon as if he wasnt worthy of it, especially by Tom. Because the way Tom was brought up he lives life the way he wants to live it and has no concern for others. He had grown up to be a brutal vicious bully. Gatsby, on the other hand, grew up respecting the wealthy. Even after he had struck it rich he remained humble toward others. Tom is different in the fact that he would do whatever was necessary to satisf y his needs, for instance his unfaithfulness toward Daisy. He was involved in a long term affair with a woman named Myrtle. Tom does this simply to satisfy his own needs. Tom flaunts his relationship with Myrtle around town as if he had no conscious, and he does this because he has never had to face any consequences. Unlike Tom, Gatsby has high morals. Gatsby met and fell in love with Daisy before he went off to war, and he has waited for her ever since. In a strange way Tom Buchanan and Jay Gatsby were similar. They both were on a mission for complete satisfa ...

Physics of sailing Term Paper Example | Topics and Well Written Essays - 1500 words

Physics of sailing - Term Paper Example Introduction: Sailing refers to the act of controlling a vessel that is moving across a water body using the power of wing for propulsion. The act of successfully sailing a water vessel entails a lot of scientific principles worth studying. The scientific principles behind sailing vessels mostly consist of fluid mechanics phenomena of viscous fluids moving around fixed bodies (Anderson, 5). Various forces act on a sailing vessel that set it in motion and prevent it from sinking. Physics principles are used in the design of various parts of sailing vessels; therefore it is important to study the physics of sailing. This paper discusses the physics principles, including fluid mechanics that applies to sailing vessels and influences their design and operation. It reviews the forces acting on a sailing vessel and fluid mechanics of viscous fluids to detail the origin of the forces, lastly, various applications of the physics principles related to sailing a commercial uses of physics of s ailing are presented and discussed. Theory: This section presents the theory behind physics of sailing. First, we start by looking at the fundamental terminology relate to sailing vessels. The main parts of a basic sailing vessel are shown in the diagram below: Hull: this is the main body of the vessel that makes a boat. It determines the basic performance characteristics of the vessel such as maximum speed and acceleration that the vessel can achieve. Also, the shape of the hull determines the resistance experienced by the vessel as it moves through water and as a result its acceleration and movement in low winds. The shape of the hull and the keel also determines the vessel’s stability which is critical to the performance of the vessel on different angles of sail (Anderson, 7). Hull speed formula: we can either describe a wave using a cosine of sine function. Using the sing function, the amplitude of the wave is 0 at the point of origin and its equation is given by: Where y is the wave’s height at a horizontal position x and A is the amplitude of the wave above the normal water surface. x is small near the origin, therefore: Sin (2?/?)x ? (2?/?)x y= A (2?/?) x the ratio of y to x is y/x = A(2?/?) As the wave passes, the general surface particle motion on the water wave is represented below: The wave’s speed through water is V; the speed of the surface particle moving in circular motion is U and the sum of the two speeds gives the net speed. Considering the type of motion involved, the ratio of the vertical speed to horizontal speed is u/v and is equal to the ratio of y to x, therefore, u/v = y/x = A(2?/?) Applying the law of conservation of energy to the surface motion of water, the two energies in this case are kinetic energy (mv^2/2) and gravitational potential energy (mgh). The energy equation is, H= 2A = the vertical distance between the crest and the trough. 2mgA = 2mvu gA= vu u= A(2?/?)v gA = A(2?/?)v^2 The speed of the surface wav e, v is obtained as = This parameter is important for calculating the maximum speed of vessels among other situations. For instance, since waves of long wavelength travel faster than those of shorter wavelength, they take a shorter time to reach the shoreline. Sailors recognize that an impending storm is signaled by long waves and the storms always originate from where the waves are coming. In addition, long-wavelength waves

The 2012 Obama Presidential Campaign Research Paper - 1

The 2012 Obama Presidential Campaign - Research Paper Example The primary purpose of surfacing is to help determine the focus of the campaign (Smith 189). Barack Obama establishes the rhetorical theme for the campaign. Running for his second term, as he travels around the country, he begins to understand the concerns of the people, begins to relate himself to those concerns, and begins to develop solutions to issues that appear to be in agreement with popular opinion. The mass media reiterate Obama’s statements and hence help transform the issues and opinions into state or national concerns. Barack Obama officially declared his re-election campaign on the 4th of April 2011 (EM Publications (b) 18). The very first communication activity they engaged in was a promotional video depicting Obama supporters mobilizing for the re-election campaign. They used Facebook and Twitter to reach a larger target audience. Even the official announcement of his re-election plan was carried out through an online video that can be viewed on his campaign web site. The campaign started with the slogan ‘It Begins with Us’ (EM Publications (b) 18). Another communication strategy of the Obama campaign for 2012 was the decision to base the campaign in Chicago, where recent former U.S. presidents also based their re-election campaigns. On the 30th of April 2012, the campaign launched a new slogan: ‘Forward’ (EM Publications (b) 18). Basically, Obama had a massive campaign effort. Obama applied his 2008 campaign communications to reinforce his goals for 2012.

Happiness and meaning Essay Example | Topics and Well Written Essays - 500 words

Happiness and meaning - Essay Example In my view on the meaning of human life, the both reason why some people never find meaning in life is that they are either individualistic and they do not want to share their lives with other people, or they never get chance to do or to work in fields that they love. The following is the main reason why I believe that the meaning of human life can be found in serving other human beings. To begin with, a critical look at the main reason why many people never find meaning in life shows that they are individualistic and they do not want to share their lives with other people. In their reflections on the meaning of life, Kolak and Martin agrees with this view when they argue that the main cause of human struggle is division from within and from without, Kolak and Martin argues, â€Å"Everyone knows it takes two to have a fight. You can’t be involved in a struggle unless someone is resisting. The resistance might come from outside or from the inside- either you are divided from someone else, or from environment, or from yourself† (Kolak and Martin, 88). For Kolak and Martin, therefore, once one is united with other people, with the environment, and even with oneself, there is less struggle in life and hence, one will find the meaning of life. Kolak and Martin goes on to argue that it is only by ending the divisions or the fragmentations that cause human st ruggle that one can avoid struggling, hence finding the meaning of life. A critical look at the main cause of division that Kolak and Martin are talking about shows that it is individualism; because of individualism, people are separated from others, from the environment, and even from themselves because they will not be at peace with themselves when they are not united with other people and the environment. For this reason, therefore, individualism is actually the main cause of human fragmentation that makes human beings to see life

Companies Act 2013 and CSR

Companies Act 2013 and CSR Corporate Social Responsibility (CSR) has become an important part of companys functioning. With companies having a legal entity and existence in the eyes of law are required to contribute towards the society that they operate in. This has given emergence to CSR activities being evolved over a period of time. Corporate Social Responsibility (CSR) refers to various activities being undertaken with the aim of social welfare and welfare of the masses at large and includes various activities like Healthcare facilities, education, women empowerment, sanitation and hygiene etc. Though expenditures are incurred by the companies with regard to CSR activities since long ago, but the evolution of CSR activities can be broadly classified into Pre Companies Act 2013 and post Companies Act 2013 era. Further there are various income tax implications which are associated with CSR activities both in pre and post Companies Act 2013. Discussing the same in detail as follows: Prior to Companies Act, 2013: Prior to Companies Act 2013, the regulations as per Companies Act 1956 were applicable wherein there was no mandatory requirement on behalf of the companies to undertake CSR activities. It was on the companys option to decide whether to undertake CSR activities or not. There were many companies who did undertake CSR activities but not out of legal compulsion but to enhance their goodwill and set up better networks etc. Tax Implication: Thus, as the CSR activities was voluntary for companies there was no separate provision mentioned in this regard in the Income Tax Act, 1961 and various amendments thereon until 2013. Any expenditure incurred by companies as part of their CSR programmes was treated in the similar fashion and were guided by the other provisions of the Income Tax Act. Thus, such expenditures were claimed as deduction for companies to arrive at their taxable income as per sections like 35(2AA), 35(AC), 80G etc. Furthermore, such CSR activities related expenditure was generally claimed as a general deduction as per section 37(1) of Income Tax Act, 1961 rather than under sections 30 to 36 dealing with specific expense related deductions. This was the treatment for CSR activities and their tax implications. Post Companies Act 2013: With the advent of Companies Act, 2013 making several amendments to the original Companies Act of 1956, there was an important amendment with regard to the Corporate Social Responsibility. With Companies Act, 2013 section 135(1) was introduced which made CSR activities mandatory for companies to be incur under certain application criteria. Thus companies with certain level of turnover or profits (mentioned further) would be compulsorily required to spend a certain percentage of their profits as CSR activities. Definition for the same is also mentioned in the act. Applicability: The section 135(1) as per Companies Act 2013is applicable to all the companies whether they are domestic company or foreign company, holding or subsidiary company, public or private company, if during any of the three preceding financial year Turnover of the company is 1000 cr. or more. Net worth of the company is 500 cr. or more. Net profit of the company is 5 cr. or more. On fulfilling any of the above three mentioned criteria, CSR obligations arise for the company. Quantum of Money to be Spent on CSR Activities: As per the mandate of the Companies Act 2013 u/s 135(1), the company which fulfils the above mentioned criteria is required to spend minimum of 2% of Average Net profit of the company for immediately three preceding financial years as CSR activities. Further, such amount should be spent in accordance with the items falling within the regulations of Schedule 7 of the Companies Act, 2013. This list of activities which are regarded as the broad spectrum of social welfare activities is not considered an exhaustive list. Thus, any expenditure for social welfare as approved by the companys board and CSR committee would be considered as CSR related expense provided it should not be with regards to the business and its operations in any way and should primarily focus upon the welfare of the society or masses at large. In case the company is not able to spend the required amount and fulfil its CSR obligation, they are required to disclose the same in their Annual reports. Computation of Average Net Profit: The computation of Average net profit which forms the base for determining the minimum amount to be spent on CSR activities is discussed in the section 198 As per companies Act 2013. This should not include the following: Any profits or gains of any overseas branch of the company. Any dividends received from any Indian company which is already in compliance with the Section 135 of the Companies Act 2013 i.e. it already complies with the CSR related obligation and thus dividend would have been distributed after complying with CSR obligation. The computation of the Average net profit can be summarised as follows: Particulars Amount Net profit After tax XXX Add: Allowed Credits Subsidies received from any government or public authority XX Gain on sale of any immovable property (original cost WDV) XX Less: Credits disallowed: Profit of capital nature like sale of any undertaking or unit XX Profit earned on sale of forfeited shares XX Premium received on debentures or shares XX Gain on sale of any immovable property (sales consideration original cost) XX Surplus on revaluing asset or liability at fair value (routed through P/L) XX Less: Expenses Allowed Directors Remuneration XX Bonus/ commission paid to staff XX Interest on debentures XX Usual working Charges XX Interest on loans (secured or unsecured) XX Tax on business profits (for any special reason) XX Tax on abnormal profits of the business XX Depreciation extent to Section123 XX Insurance expenses XX Bad debts written off XX Repairs (other than included in capital expenditures) XX Prior period items XX Contributions to charitable trusts XX Legal liability for any form of damages or compensations XX Add: Expenses Disallowed Income tax XX Capital loss on any sale of undertaking XX Expenses on revaluing asset and liabilities on fair value XX Compensations damages or any voluntary payments XX RESULTING AMOUNT- NET PROFIT FOR CSR XXX Average of such net profit for immediately preceding three financial years would be the Average Net profit for CSR obligation. 2% of such Average Net Profit amount would be the minimum CSR expenditure to be incurred. Activities not falling under the purview of CSR activities. All expenses cannot be considered as CSR expense. As stated earlier, they should be in conformity with the activities mentioned in the list / schedule VII of the Companies Act. Any activity undertaken by the company which is in conformity with the normal course of running the companys business would not be regarded as CSR activity. The activities which are regarded to be in the normal course of running the companys business are: Pre-condition of incorporating or running a business Any contractual obligation on part of the company requiring to undertake such activities If such activity falls under the legal obligation for the company as per any other law ir statutory provision governing the company. Further any activity conducted outside the geographical boundary of India or benefiting only the employees of the company or any contribution made to political parties would not fall under the purview of CSR activities. Discharge of CSR Related Obligation: The companies can carry out their CSR expenses in the following three ways: Fulfilling the CSR related obligation by making any form of contribution to specified funds as per the list included in the Schedule VII. By means of any registered NGO, society, trust etc. In other ways as mandated in the Companies (Corporate Social Responsibility) Rules 2014. Penalties with Regard to Non-Compliance: Any non-compliance on part of the company in fulfilling their CSR obligation would attract penalties as follows: Fine for the company of not less than 50,000 Rs. which may extend up to Rs. 25 lakhs. Officers of the company which are convicted of default would attract imprisonment of up to 3 years or Fine of not less than Rs. 50,000 which may extend up to Rs. 5 Lakhs. Both the penalties (for the company and the officers in default) may be attracted as the case may be. Other Regulations: Following other attributes and regulations regarding CSR obligation are as follows: CSR expenditure can be both in the form of spending or contribution made by the company. CSR expenditure is not regarded as a charity or donation made by the company in any form. Any form of surplus or any amount unspent arising out of the concerned CSR activity would not be regarded as the business profits for the company. Further no provision for unspent amount to be made. Only disclosure in the board report is required. Any form of excess expenditure incurred beyond the concerned limit of 2 % of average net profit is voluntary and cannot be set off against future CSR obligations of the company. If any grant is received for undertaking any CSR expenditure, the amount spent should be considered net of grants Tax Implications: After the introduction of mandatory Corporate Social Responsibility (CSR) obligation as per the companies Act 2013, there was an explanation issued as per the Finance Act, 2014. It stated that any form of CSR expenditure that is incurred by the company shall NOT be regarded as the expenditure incurred by the company for its business or profession. As a result, deductions with regard to CSR expenditure for reducing the corporate income are not justified and hence cant be claimed. Thus, on one side it is compulsory to undertake CSR related expenditure as mandated by Companies Act, 2013 while on the other hand Income Tax Act does disallow such expenditure to be claimed as deductions. General Deductions under section 37(1): The income tax provisions as per Section 37(1) states that expenditure not falling under the section 30 to 36 of the income tax act would be allowed as general deduction under this section if the following conditions are satisfied: Expense is not in the form of Capital Expenditure Expense is not a form of Personal Expense Expense is not related to any form of offense which is prohibited by any law Such expense should necessarily be undertaken for the purpose of conducting the business or profession (wholly and exclusively). Thus, as per amendment made in the Finance Act 2014, any form of CSR expenditure which does fall under the provisions of section 30 to 36 and 80G of Income Tax Act, 1956, would be allowed as deduction to be claimed by the company. But any other form of CSR expenditure not falling under the above mentioned provisions cannot be claimed as general deduction under section 37 of the act. As a result, companies as a part of their tax planning measures should undertake CSR activities (as mentioned in schedule VII) which can also be claimed as deductions under section 30 to 36 and 80G of Income Tax Act 1961. This would help the companies to fulfil their CSR obligation requires as per Companies Act and also claim deduction in the Income tax act so that their taxable income can be reduced. This would serve dual purpose for the companies. Concept of Application of Income: As per the Finance ministry and Income Tax authorities, any form of Expenditure incurred for CSR activities are in the form of APPLICATION OF INCOME. This means that it is not an expense incurred to earn income rather it is the usage of already earned income towards the welfare of the society as their social responsibility. The Income Tax Act had been developed on the grounds that any form of expenditure which involves Application of Income would not be allowed to claim as a deduction as per the provisions. Thus, any form of CSR expenditure cannot be claimed as a deduction and thus would be disallowed in the hands of the company (for income tax purposes). Contrary to the above view there are certain people who believe that CSR activities being mandatory for the company should be allowed as a deduction. Further it was argued by experts that Directors remuneration is also computed as percentage of net profit which is allowed as a deduction in income tax act and so CSR related expenditure should have been allowed as deduction. It is opposed by income tax authorities on the ground that directors remuneration falls under the normal course of running the business and therefore I allowed under section 37(1) as a general deduction which is not the case with CSR expenditure. The basis of including any expenditure as related to CSR is that it should not fall under the normal course of running the business and thus does not adhere to the provisions of Section 37(1). Differential Form of Tax Treatment Pre and Post Companies Act, 2013: The major form of difference in tax treatment pre and post introduction of Companies Act 2013 is that deduction for CSR expenditure was allowed also as a general deduction under section 37(1) along with deduction claim under sec 30 to 36 or 80G for CSR activities, prior to introduction of companies Act 2013. This changed post introduction of Companies Act 2013 whereby the CSR expenditure could not be claimed as a general deduction under section 37(1) but could be claimed as deduction if it falls under the purview of section 30 to 36 and section 80G of the Income Tax Act. Details of CSR Spending of Companies ITC LIMITED Net Average Profit for the last 3 years = Rs. 12338.22 crores CSR Expenditure according to rules = Rs. 246.76 crores Actual CSR Spending = Rs. 247.50 crores Amount unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA TATA MOTORS Net Average Profit for the last 3 years = Loss of Rs. 2034 crores CSR Expenditure according to rules = Not Applicable due to loss Actual CSR Spending = Rs. 20.57 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) INFOSYS Net Average Profit for the last 3 years = Rs. 12,800 crores CSR Expenditure according to rules = Rs. 256.01 crores Actual CSR Spending = Rs. 202.30 crores Amount Unspent = Rs. 53.71 crores (some of the projects undertaken are multi year) Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA BRITANNIA Net Average Profit for the last 3 years = Rs. 523.00 crores CSR Expenditure according to rules = Rs. 10.46 crores Actual CSR Spending = Rs. 10.46 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA WIPRO Net Average Profit for the last 3 years = Rs. 7800.2 crores CSR Expenditure according to rules = Rs. 159.82 crores Actual CSR Spending = Rs. 159.82 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA CASE LAWS: P. Balakrishnan, Commissioner Of vs Travancore Cochin Chemicals Ltd. on 25 October, 1999 In this case law, the assesse had paid an amount to the FACT school and wanted to claim it as a deduction under the welfare expenditure. The AO denied the assessees claim and denied the deduction. The matter then went on the Tribunal where the assessee argued that the amount was not a donation but was paid as part of an expenditure to the school, as the children of most of its employees studied there. The assesse wanted to claim the deduction under Section 40A(9) but since, it was for the welfare of business and not in the form of capital expenditure, so it was allowed as a deduction under Section 37(1) and Section 40A(10). ACIT v Jindal Power Limited (IT APPEAL NO. (BLPR) OF 2012) In this case law, the assessee had claimed a certain amount paid for the CSR activity as deduction. But the AO, had rejected the claim based on the fact that it was not a statutory but a voluntary expenditure and not for the purpose of business. In this case, since it was a case before the amendments were brought up in Section 37(1). The Tribunal allowed the voluntary CSR to be treated as business expenditure. The Tribunal based its decision on that the Explanation 2 of the Act, which states for disallowance only on statutory expenditures. Since, it was not triggered, so it was allowed as a deduction. The Commr Of Income Tax vs M/S Infosys Technologies Ltd on 22 April, 2013 In this case law, the assessee had installed a traffic signal near to his office and claimed it under deduction under Section 37(1). The AO denied the claim of the assessee describing that it was not for the purpose of business. It has to be treated as a donation and cannot be claimed as a deduction. But, based on the claims of the assessee that the traffic signal would help its employees as it would help them to save time and reduce stress. The Tribunal than granted the company a deduction under Section 37(1). Mysore Kirloskar Ltd. vs Commissioner Of Income-Tax on 8 September, 1986 In this case, the assessee had a plant in a remote location and to attract best talents it had built a school for their children and donated it to a trust. The assessee had claimed it as a deduction under Section 37(1) stating that it was for the welfare of the business. The AO rejected the claim stating that it cannot be claimed as an expenditure. In this case the amount was paid to a trust which comes under Section 80G and the assessee can claim deduction under that. And also, only 61% students were the children of the assessees employees and so it can be stated that it was not fully for the welfare of the business. Commissioner Of Income Tax vs Rajasthan Spg. And Wvg. Mills Ltd. on 17 September, 2004 In this case, the assessee had given a bus to a school and claimed the expenditure as a deduction under Section 37(1), considering the fact that most of its employees children study in that school and the bus would benefit them as the school didnt have enough buses. The AO rejected the claim of the assessee terming the expenditure as a donation to the school and not for the welfare of the business. The Tribunal however ruled in the favour of assessee based on the several old cases which allowed such deductions under Section 37(1). Synopsis of Case Laws: In the case laws studied above, it has been made clear that prior to the Companies Act, 2013 and the Finance Amendment Bill, 2014, the companies had been claiming any sort of donation under the Section 37(1). The AOs rejected the Companys claims but they were randomly rejected by the Tribunals based on the several old judgements. The new amendment has brought about clarity as to what can be claimed as a deduction under CSR and what not can be.

Charles De Galle Essay -- essays research papers

Charles de Gaulle was born in Lille, France, on Nov. 22, 1890, the son of a teacher of philosophy and literature at a Jesuit college. From early childhood he took an interest in reading. Fascinated by history, he formed an almost mystical formation of service to France. De Gaulle graduated from the Ecole Militaire of Saint-Cyr in 1912 and joined an infantry division. In World War I he was wounded and captured at Douaumont in the Battle of Verdun in March 1916. As a war prisoner, he wrote his first book, published in 1924 called La discorde chez l'ennemi. He served on Marshal Henri Philippe Petain’s staff then with the French army in the Rhineland, and later in Lebanon. On April 7, 1921 de Gaulle married Yvonne Vendroux and they had their first child, a son, on December 28. Their daughter, Elisabeth was born on May 15th 1924. In the 1930's de Gaulle wrote many books and articles on military subjects that showed how much of a good writer and thinker he was. In 1931 he published Le fil de l'epee or the The Edge of the Sword, an investigation of military and political leadership. He also published Vers l'armee de metier or later called The Army of the Future and La France et son armee or France and Her Army. He fought for the better uses of armored mobility and air power, because he felt it would provide better defenses than fixed fortifications such as the Maginot Line. His theories were refused by the military and by left-wing leaders.   Ã‚  Ã‚  Ã‚  Ã‚  At the out...

Anselm’s Cosmological Argument

Anselm seeks to explain the existence of a greatest being, i. e. God. He approaches this task not via our experience of the universe, but rather attempts to explain it solely based upon reason. Anselm attempts to prove the existence of God by providing us with a logical explanation, based upon our understanding, definition, and necessity of God. It is inconceivable for God not to exist. There is a certain nature through which everything that is exists, Anselm explains, is caused to exist by something.Everything that is, exists by virtue of something, and nothing is able to exist through nothing. The underlying assumption here is that things do not exist through themselves for there is no need for their being. Leading to conclude that it is implausible that anything at all is able to exist because of nothing, and that nothing should exist because of something. Building upon earlier argument, Anselm concludes that â€Å"whatever is [†¦] does not exist except through something. Si nce, according to him, this premise is true and since, as pointed out earlier in his argument, everything that is exists either through itself or through something, there must be one, or many, beings though which all things that are exist. Our existence and the existence of everything there is, therefore, must be explained by a virtue of a higher being, or several of them. Anselm identifies and explores several possibilities of existence of a higher being, or beings.He points out that there may be several beings, rather than one, that are the ultimate cause of everything that exists, and presents one with his critical analysis of such idea. Anselm argues that if there is more than one of such beings then they themselves must exist either through (a) one being, (b) separately through itself, or (c) mutually through one another. If, he states, these beings exist through one supreme being, then all things that exist cannot exist through more than one being. Following this premise, Anse lm concludes that all things that exist must therefore exist through this one supreme being.If, however, there are many beings, which exist separately and each through itself, then there must be a certain â€Å"power or property of existing through self†, by which they are able to exist. Building upon this premise, Anselm goes on to explain that it is because of this particular â€Å"power or property† that each of these beings is able to exist. Thereby concluding that these beings exist by virtue of one greater power, without which they cannot exist. Once again we are back to the same argument that only one being can exist, for plurality does not explain itself.Lastly, a third alternative proposed by Anselm deals with beings existing mutually through one another. He argues that such thought is contrary to reason. For, it is irrational that â€Å"anything should exist through a being on which it confers existence. † In other words, there cannot be a being that i s a giver and a taker. That, which exists by its own virtue and is yet dependent on itself for existence. Taking all of the arguments and points stated above, Anselm concludes that there can only be one greatest being, i. e. God, and it is through him that everything that is exists.If everything that is, exists by virtue of something, and nothing is able to exist through nothing, then God simply cannot be conceived not to exist. God is that, â€Å"which alone exists in the greatest and highest degree of all† and nothing greater can be conceived. For, everything that exists, exists through this greatest being, but it alone exists through itself. One aspect of Anselm’s argument that stands out in particular is a premise upon which the whole argument is based. Explicitly, â€Å"Everything that is, exists either through1 something, or through nothing.But nothing exists through nothing. For it is altogether inconceivable that anything should not exist by virtue of somethin g. † This, he holds to be the self-evident truth. Once again, the underlying assumption here is that things do not exist through themselves for there is no need for their existence. Such things therefore cannot be the cause of their own existence. Therefore, it must exist by virtue of a greater being. BIBLIOGRAPHY S. D. Deane, (Trans. ), St. Anselm, Basic Writings (Second Ed. ), La Salle, Illinois: Open Court Publishing Company, 1994.

The Training of Staff in the Modern Business World

The Training of Staff in the Modern Business World The modern business world is fast paced and as such firms need to keep innovating new products and services so as to keep up with the changing business landscape. One of the ways through which firms can keep abreast with the ever changing business environment is through training of staff. Firms must not only train staff to equip them with new skill and knowledge but must also train them in order to spearhead innovative growth within the companies.Advertising We will write a custom essay sample on The Training of Staff in the Modern Business World specifically for you for only $16.05 $11/page Learn More Training of a firm’s staff does not occur in a vacuum. It is a proactive process with explicit goals and in this case, training for innovations. This means that the human resource training development managers have a direct role to play in facilitating their firms to embrace innovations that will bring about much desired change. The human resource train ing development managers will attain this through developing programs that train employees on how to embrace and drive innovation. Furthermore, these managers need to focus on developing the employees to acquire innovative behavior. The development of staff cognitive abilities is one such method through which training professionals helps staff to acquire innovativeness. Such firms accrue such benefits such as competitiveness, enhanced business strategies and customer satisfaction. Therefore, training professionals play a leading role in innovation and change for business success. Professionals take the process of professional training and development as a continual process. This assertion is founded on the assumption that informal training occurs within the daily work flow. Professionals argue that the need for continued training and development is necessitated by many factors, among them technological changes in the work place, which require the acquisitions of new skills and knowl edge’s (Armson 2008, p. 23; Poell et al 2006, p. 175). While little (2010, p. 38) argues that it is important for employers to train employee’s competences, Emsley, Nevicky and Harrison (2006, p. 244) assert that it is important to train professionals with the aim of achieving a balance in both radical and non-radical innovation. Moreover Bondarouk and Looise (2005, p. 162) assert that human resourced developers need to promote human-centered IT based innovations which will not replace human but support employee’s basic skills. In addition, training and development of professionals within a firm is creatively undertaken at individual levels since it is individuals who instigate successful innovations (Reilly 2010, p. 10).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In this regard, it becomes important for human resource developers to focus on developing th e cognitive abilities of individual employees. Emsley, et al’s assertion on the development of employees cognitive abilities is informed by the fact that cognitive development is a prerequisite to the acquisition of innovative behavior (2006, p. 245). Innovative behavior is necessary for the development of the right environment for innovation, which creates the necessary space for innovative creativity (Armson 2008, p. 20). Therefore, training professionals have to develop employee’s competent innovative behavior, which is vital for firm’s attainment of competitive edge in the global market (Little 2010, p. 39). Human resource trainers and developer acknowledge that training does not occur in a vacuum. This implies that effective professional training has to be modeled along given training model for it to be effective. As Reilly (2010, p. 22) explains training of employees in the job place is necessitated by a number of reasons, and as such it is integrated with in a firm’s employee development plans. This implies that employee training and development is an ongoing process (Emsley et al. 2006, p. 262) and that many human resource trainers run the risk of making it a long arduous process. This need not be so. Training professionals need to be creative with their training programs. Reilly (2010, p. 10) explains that firms which have attained successful training of employees to drive innovation have modeled their training programs creatively to avoid boredom. This is attained through breaking down training content into small digestible and interesting-to-deliver bits. Furthermore, successful professional in efforts to achieve creativity avoid making training programs too technical, meaning that they allow for spontaneity (Armson 2008, p. 20). The implementation of creative employees training program means that firm’s must have the necessary resources at their disposal. As Armson (2008, p. 22) argues, firms must see training prog rams as some of the risk prone activities and as such provide the enough human, financial as well as infrastructural resources. While the author above have not identified the role of formal and informal professional training programs, Poell et al. (2006, p. 176) asserts that formal training programs play very limited roles in development of quality employees to bring about innovative changes. The best training program designs are informal and are also delivered informally.Advertising We will write a custom essay sample on The Training of Staff in the Modern Business World specifically for you for only $16.05 $11/page Learn More Bondarouk and Looise (2005, p. 162) asserts that the best approach for human resource developers is to adopt human-centered IT based innovations which will not replace human but support employee’s basic skills. Therefore the success of training programs depends on the approach adopted by human resource program developers. Aust ralian banks take the developed innovation in their training and development programs. The Commonwealth Bank of Australia is ranked number two in terms of size and also in providing financial services. In order to drive and develop for innovation the bank has identified two major resources that it need to attain this objective. These are physical resources, within which training materials are included, and intangible resources, within which training of employees is included. One of the avenues through which the bank aims at providing its client with valued added services is through innovations. Innovations are attained through the banks intangible resources especially the human resources training (Commonwealth Bank of Australia n.d., p. 5, 9). Similarly St. George Bank, in efforts to boost productivity, sees its development of human resource through outsourced training program. The Bank’s human resource development managers see the need to equip all employees with skills that will enable the bank have a competitive edge in the financial services sector. As such, St. George Bank outsources its services from Workplace Australia Group (DEEWR 2011, n.pag.). There are similarities in the way the two banks approach training for innovation. Both Commonwealth Bank of Australia and St. George Bank model their training program with the innovation of new financial products and services in mind (Commonwealth Bank of Australia n.d., p. 9; DEEWR 2011., n.pag.). As such the two banks see training their employees not only as the key the development of innovative products but also as a mean of establishing a competitive edged in the fast paced Australian banking sector. Furthermore, the two banks design their training programs with the aim of innovative products and services for customer satisfaction. At St. George Bank, staff development programs are directly connected with business success as well as customer satisfaction (Liquid Learning Group 2007, p. 2). Similarly, Commonwealth Bank of Australia approach to training is attained through the innovation of better communication tools that engage that give its customer a satisfactory banking experience (Commonwealth Bank of Australia n.d., p. 14).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Moreover, the two banks approach training for innovativeness as part of the banks’ business strategies. While the Commonwealth Bank of Australia aims at training its employees to expand the bank’s physical border as well as products and services range, St. George Bank interrelate its training program with innovative leadership, business success and customer satisfaction (Liquid Learning Group 2007, P. 2; Commonwealth Bank of Australia n.d., p. 11, 12). On the other hand there are differences in approach to training between the two banks. At St. George Bank, training is an ongoing formal process that is deeply integrated into the bank’s daily work flow. Furthermore, the bank prefers to outsource the training program from Workplace Australia Group (DEEWR 2011, n.pag.). The Commonwealth Bank of Australia has developed an inbuilt training program, and provides its own training materials which are part of the banks physical resources. As such, the bank is self relian t when it comes to training its employees. Regardless of the dissimilarities the two banks have successful training programs. In summary, training professionals play a leading ole in preparing firms to embrace innovations and change. This is attained through tailor-made training programs which are aimed at addressing the particular firm needs. The two types of training methods, formal and inform have be found to work well in specific companies. Informal training is spontaneous and has the capability of addressing needs as they arise, while formal training is structural and rigid. Furthermore, training professionals have different approaches through which they approach training of staff. For instance, at St. George Bank, training of employees is an ongoing process mostly reliant on outsource service, while at The Commonwealth Bank of Australia is an inbuilt capacity within the bank. All these approached have one aim in common: to make the firm’s innovation and change complaint . It can therefore be concluded that training of staff within firms is only effective if it is done with the goal of helping individual employees acquire innovative behavior. Furthermore, informal training, which is spontaneous, creates more room for creativity, a condition that makes training innovative in itself. Reference List Armson, G. 2008, How innovative is your culture? Coaching for creativity in the workplace Training Development, pp 20-22. Bondarouk, T and Looise J 2005, HR contribution to IT innovation implementation: Results of Three Case Studies,  Creativity and Innovation Management, vol. 14 No 2, 2005. Commonwealth Bank of Australia n.d, Commonwealth Bank of Australia, Harvard paper sample. Web. DEEWR 2011, St. George Bank employees study for Certificate III in Financial Services retrieved https://www.training.com.au/ Emsley, D Nevicky, B and Harrison, G 2006, Effect of cognitive style and professional development on the initiation of radical and non-radical manage ment accounting innovations Accounting and Finance, vol. 46, pp 243–264. Little, Bob 2010, Competency capers, Training Journal, pp 38 – 39. Liquid Learning Group 2007, Strengthening the linkages between leadership, culture and performance. 4th Annual Asia-Pacific Leadership People Development Summit , pp 2. Poell, R et al 2006, Roles of informal workplace trainers in different organizational contexts: Empirical evidence from Australian companies, Human Resource Development Quarterly, vol. 17, no. 2, retrieved DOI: 10.1002/hrdq.1168 Reilly, V 2010, Getting creative with technical training, Training Development In Australia, pp 10 – 22.

Writing to Attract a Certain Readership

Writing to Attract a Certain Readership The process of writing is more than just knowing how to put words together – its also about knowing how to put words together effectively. Proper grammar, while necessary to achieve a certain level of professionalism and validity to your writing, will only get you so far as a writer. There are also nuances like tone, aesthetic distance, connotation, and style that are necessary considerations if you wish to achieve a particular purpose with your words.ToneTone is the writers attitude toward his or her readers and toward the subject matter, and works the same way in writing as it does in meeting someone for the first time and establishing a connection or rapport with them. Have you ever met someone for the first time and immediately liked that person because of their attitude? Or maybe conversely, you met them and immediately disliked them because their attitude?As humans, we subconsciously pick up on signals others give us through their body language, word choice, articulation , and approach to a topic. Language is a mathematical process in its basic rules of syntax and grammar, but beyond those, it turns into a pure art form that can be manipulated in multiple ways to communicate. Although its more difficult to pick up on a writers tone than it is to pick up on a speakers tone (because we dont hear the inflection and volume of the writers voice), tone is still present, and it is still a subconscious indicator for the audience.This is why it is so important as a writer to consider the tone that comes across in your writing. Measuring that tone against your intent is a crucial step in creating effective writing that will capture your intended audiences attention and achieve the goal you have for your content. If you are selling something, a positive, expert tone is best; if you are writing to persuade your readership to vote for a particular candidate, using the majority of the content to criticize that candidates opponent too often comes across as juvenil e and unprofessional.Aesthetic distanceA writers aesthetic distance is their emotional involvement in their work. As with tone, often it is easier to determine emotional involvement when you can hear the words and inflection; however, it is still present in the written word. In the same sense that a speech can be boring and monotone, showing little to no emotional involvement on behalf of the speaker, written content can take on the same sound, even if that sound is only in the readers head while reading your words.Take the following examples:Product A was released last year and has grown in popularity. Customers have given rave reviews and the online buzz is continuing to spread. Try it today and see what everyone is talking about.I admit – I was skeptical at first. Despite the glowing online reviews of Product A, I didnt expect the exceptional quality, amazing features, and ease of use that I encountered when I tried it for myself. Now, I know it is a product that I not onl y cant live without – its one that I cant wait to share with my friends and family.Now ask yourself which one shows more emotional involvement on behalf of the writer. Its obviously example 2, and beyond showing more emotional involvement, it is also the more interesting paragraph to read. In marketing, this is the type of paragraph that will get and hold a readers attention because it is personal, it is emotionally involved, and the aesthetic distance (or lack thereof) of the author creates a better rapport with the intended audience.ConnotationWe all know that a words connotation is important, especially when it comes to communicating with a wide audience. Just as an author would want to avoid bias and stereotyping in his or her writing, its also equally as important to pay attention to the connotation that words might have to all audiences reading the content. Is there a word that would have a negative connotation to a certain readership? If so, its best to replace that wo rd with something less combative or risky in order to avoid alienating your readership.In the same sense, if you are narrowing your writing to a very specific audience, the connotation of a word can have a big role in this process. This is where buzzwords and jargon are likewise helpful – if you know the words that will get a certain audiences attention, use those words and know the connotation of them before you do. Usually this requires research, but a Google search will generally give you all of the information you need to know about a words connotation and denotation among various audiences.StyleStyle in literary terminology refers to the way a writer expresses a particular thought or idea. It is the concept of how word choice, while crucial, is only one part of the puzzle; a writer should also consider the most effective way to communicate that idea. Should it be through humor? Candor? Persuasion? Again, knowing your audience and knowing which style would be most attract ive to them is important if you want to communicate your message in the most effective way possible.Knowing your audience is everything. Spend the time researching on the front end to do this, and modify your tone, aesthetic distance, connotation, and style to make it happen.

The Bill of Rights Essay Example | Topics and Well Written Essays - 2500 words

The Bill of Rights - Essay Example James Madison is acknowledged as the chief Bill of Rights author (Revolutionary War and Beyond, 1). This document protects Americans' rights as discussed below I. Freedom of Speech, Press, Religion and Petition The Congress shall not make any law with regard to the founding of religion, or barring the free exercise thereof; or abridging the freedom of the press or of speech; or people’s right to assemble peaceably, and to implore the Government to even out their grievances (Mintz, 295). II. Right to bear and keep arms A well-regulated armed force, being crucial to the safety of a Free State, people’s right to bear and keep arms shall not be interfered with (Yale Law School, 1-10). III. Conditions for quarters of soldiers In time of peace, no soldier shall be housed in any house, without the owner’s consent the, nor during war, but in a way that the law prescribes (Yale Law School, 3). IV. Regulation of the right of search and seizure The Bill of Rights forbids th e violation of the right of the people to be safe in their houses, persons, effects, and papers against irrational seizures and searches. Moreover, no warrants shall come forth, except upon plausible grounds, backed by affirmation or oath, and predominantly giving a description of the place that need searching, and the things or people to be taken into custody (Yale Law School, 4). V. Provisions relating to prosecution According to the Bill of Rights, but for on a Grand Jury’s indictment or presentment, no individual shall be seized to answer for a capital/federal crime, or else an infamous crime, with the exception of in cases cropping up in the militia, or in naval or land forces, while in actual service in the event of public danger or war. It also states that unless the judges fail to come to a ruling, an individual cannot go through trial for one offense two times; and that the court cannot compel anyone to testify against himself/herself or deprive him/her of life, prop erty or liberty, without due law process. Moreover, the government should not take the property of an individual for public use without fair compensation (Mintz, 295). VI. Right to a fair trial In all criminal prosecutions, the Bill of Rights guarantees the right to a public and speedy trial of the accused by unbiased judges in the jurisdiction wherein the alleged crime took place. Moreover, the Bill gives the accused the right to be informed of the cause and nature of the charges against them, in addition to guaranteeing him/her the right to employ the services of a lawyer in his/her defense as well as the right to cross-examine witnesses (Mintz, 295). VII. Right to a trial by jury In lawsuits at common law, the Bill grants the accused the right to a trial by jury and also guarantees that facts that those juries decide cannot be later examined again in any US court (Yale Law School, 4). VIII. Bails, fines and punishment The Bill of rights prohibits excessive fines, excessive bail, and the inflicting of unusual and cruel punishments (Mintz, 295). IX. Rule of construction of Constitution The bill stipulates that the listing of certain rights in the Constitution shall not be taken to mean the denial or disparaging of other rights that the people retain (Yale Law School, 4). X. Rights of the States and the people under Constitution The Bill indicates that the states as well as the people retain powers that the Constitution has not delegated to the US and the federal government

Toyota. Background and Company History Essay Example | Topics and Well Written Essays - 1000 words

Toyota. Background and Company History - Essay Example It enjoys a market share of about 45% in Japan alone. Cho was the executive officer who catapulted Toyota into its current state due to his hard work and determination. Cho derived management experience and skills from Taichi Ohno who was the founder of legendary Toyota Production System. Toyota is known to be producing numerous models of cars that ranging from Corolla, Lexus to the Scion xB (Bremner & Dawson, 2003). Toyota enjoys huge revenues and profits from various parts of the world. The company has thousands of employees across the world. The company’s success is attributed to the fact that they build on every challenge and maximize on every opportunity that comes across. Toyota has relaxed her flexes by being able to adapt to any positive change without being too rigid (Bremner & Dawson, 2003). The company has had booming sales across the globe especially in areas where they have bigger market shares. Toyota’s share in the U.S market is 11.2% where they made sale s of 1.94million and 756, 000 sales in Europe where they have market share of 4.4%. Toyota’s model leaders in North America are Lexus while in Europe the leading models are Yaris and new Avensis. In Southwest Asia, Toyota made sales of 268, 000 where their durable Qualis suv was a big hit in India. In Southeast Asia the company made sales 455, 000 where they assemble cars in seven countries with an intention of expanding their operations in Thailand and Indonesia. Some other markets where Toyota is doing exceptionally well are South America, Africa, China and Japan where they made sales of 97, 000, 140,000, 58, 000 and 1.68 million respectively (Bremner & Dawson, 2003). Cho’s positive attitude towards the company has seen it surviving amid fierce competition from other companies such as General Motors. He initiated adaptation of cost competitiveness in the 21st century that is currently used in the company. Frugality is an important aspect that has contributed to the s uccess of Toyota (Bremner & Dawson, 2003). Toyota usually minimizes cost of production in various ways such as reducing of prices on the major constituents of the new models by around 30%. The company concentrates on how to reduce wastage of time and money as much as possible. Also Toyota pays close attention to the customers’ demand as a way of coming up with car models that are consistent with what the customers want (Bremner & Dawson, 2003). Customer/Target market Toyota Company is working on better ways of enhancing their economy, market share and maintaining a sustainable and stable world market. As a tool of global expansion the company creates and invests in various strategies. The company tirelessly works on a number of strategies to enable it reach her set goals and objectives over a given period of time (Bremner & Dawson, 2003). Toyota enjoys a wide range of expertise assisting it in carrying out research and development which are essential in the growth of the glob al market. R&D has ensured high class delivery of products and services. The company also has an extensive array of distribution network globally that enables it to reach a bigger share of the market. Toyota’s customers are really diverse and they comprise of low income earners as well as high income earners who are widespread globally. The company successfully caters for the needs and wants of their customers by creating a wide range of motor vehicles stretching from small sports cars, vans, large family vehicles and trucks. The high class customers are provided with classy and elegance cars while the low income earners also enjoy an opportunity of having a basic mode of transportation which sufficiently satisfy their needs and income (Capon & Hulbert, 2007).Toyota enjoys a good share of North