Monday, September 30, 2019

Person-Centred Approaches in Adult Social Care Settings Essay

1.1. Define person-centred values Person-centred values: -treating people as individuals -supporting people to access their rights -supporting people to exercise choice -making sure people have privacy if they want it -supporting people to be as independent as possible -treating people with dignity and respect -recognising that working with people is a partnership rather than a relationship controlled by professionals Person-centred care has its focus on the person with an illness and not on the disease in the person. To achieve truly person-centred care we need to understand how the individual experiences his or her situation if we are to understand their behaviours and symptoms. This requires in-depth understanding of the individual’s life circumstances and preferences, combined with up-to-date evidence-based knowledge about individualised medical and social condition and treatment. 1.2. Explain why it is important to work in a way that embeds person-centred values Characterises a person-centred care: see more:support an individual in a way that promotes a sense of identity and self esteem see more:define person centred values †¢ Has its focus on the person with an illness and not the disease in the person. †¢ Has the person’s own experiences as its point of departure. †¢ Strives to understand behaviours and symptoms from the perspective of the person. †¢ Tailors care and treatment to each individual. †¢ Promotes both patient empowerment and shared decision making. †¢ Involves the patient as an active, collaborative partner. †¢ Strives to involve the person’s social network in his/her care. We believe that all individuals have the following person centred characteristics Freedom of Movement The right of residents to move to an area or place of their preference within legal limitations 2.1 Describe how to find out the history, preferences, wishes and needs of an individual Person-centred working means that the wishes of the person are the basis of planning and delivering support and  care services. Therefore, you must find out exactly what people want and expect from the care and support they are planning. Person-centred working means that service provision fits around the person-not the other way around. If you are going to work with someone, it is important that you know as much about them as possible.To find out about people history, preferences, wishes and needs the best way is always to ask them. They will tell you about their lives, needs and wishes. Some people have problems with communicating so you can always read their care plan, ask your colleagues or just talk to the family. 2.2. Describe how to take into account the history, preferences, wishes and needs of an individual when planning care and support. In my work role I: †¢ Provide Home Care to individuals, taking into account the history, preferences, wishes and needs of the individual and identified needs †¢ Provide Care including general counselling, personal hygiene and Meals tailored preferences, wishes and needs of the individual †¢ Take individuals to appointments and activities †¢ Assist with exercises, physiotherapy and other medical and care plans †¢ Monitor wellbeing and other physical conditions, as required †¢ Follow medical and care instructions carefully and consistently †¢ Organize time and resources based on the individual needs of clients †¢ Manage any unanticipated events or unstable situations †¢ Administer Care Plan in order to ensure that it is delivered in an appropriate, caring and respectful manner †¢ Ensure that care is provided according to all relevant policies, procedures and regulations †¢ Monitor supplies and resources †¢ Identify individual’s requiring more interventions and personal input †¢ Listen to the individual, take their views into consideration and make recommendations for changes and improvements to their care needs, as required †¢ Discuss any issues and concerns with individual and then pass on any relevant issues to the appropriate person †¢ Ensure that all care needs are identified †¢ Coordinate appropriate care and equipment including appropriate resource, as required †¢ Conduct and maintain a current, accurate, confidential client reporting system †¢ Provide information to other health care professionals, as required †¢ Consult with family members and other supports to ensure that care is on-going and that all client needs are identified and met †¢ Encourage clients and families to be involved in care, if appropriate †¢ Encourage clients and families to take responsibility for care, where and if appropriate †¢ Liaise with all family, medical and other resources, as required †¢ Advocate on behalf of clients for additional service and resources, as required †¢ Establish and maintain current, accurate, confidential files for each client †¢ Inform clients, families on what can be provided and when to access other resources †¢ Perform other related duties as required 2.3. Explain how using an individual’s care plan contributes in a person centred way Care Plans are the primary source of Patient information. Every specialty, PT/OT/Nursing etc. do an evaluation of the individual and formulate a program of goals for the patient to attain, therapies needed, schedule of goal levels, etc. Each person interacting with the patient can refer to the care plan for any information needed. Done properly, the care plan reflects a total person and how to best help them fulfil the goals. A care plan may be known by other names e.g. support plan, individual plan. It is the document where day to day requirements and preferences for care and support are detailed. Person centred thinking and planning is founded on the premise that genuine listening contains an implied promise to take action. PCP tools can be very powerful methods of focused listening, creative thinking and alliance building that have been shown both by experience and by research to make a significant impact in the lives of people who use human support services, when used imaginatively by people with a commitment to person-centeredness. Used well, with enthusiasm and commitment, these tools can be an excellent way of planning with people who might otherwise find it difficult to plan their lives, or who find that other people and services are planning their lives for them. 3.1. Define the term ‘consent’ Consent refers to the provision of approval or agreement, particularly and especially after thoughtful consideration. The question of consent is important in medical law. For example, a surgeon may be liable in trespass (battery) if they do not obtain consent for a procedure. There are exemptions, such as when the patient is unable to give consent. 3.2. Explain the importance of gaining consent when providing care and support the need for consent For one person to touch another without committing a criminal offence, he or she must have lawful justification. Consent is one such justification. This principle applies to medical treatment. Consent to a particular form of treatment allows that treatment to be given lawfully. Consent must usually be obtained before any treatment is given and can only be meaningful if a full explanation of the treatment has been given Consent can be either expressed or implied. For example, participation in a contact sport usually implies consent to contact by other participants, when contact is permitted by the rules of the sport. Express consent exists when verbal or written contractual agreement occurs. If a person signs a document stating that he or she is aware of the hazards of an activity, and that individual is then injured during that activity, the express consent given in advance may excuse another person who caused an injury to that person. How much information should I be given about the treatment? You should be given all the information you need to enable you to make a decision about giving consent to be treated. This includes what the treatment is, what it will achieve, any likely side effects, what will happen if the treatment is not given and what alternatives there are. Guidance issued to doctors says they should encourage you to ask questions and they should answer these fully. Can I be treated without giving consent to the treatment? Whether you are at home or in hospital, if you are an adult (aged 18 or over) and have the mental capacity needed to give consent to a form of medical treatment, you are generally entitled to refuse it and no undue pressure should be placed on you. However, the law does allow treatment to be given to an adult without consent where the adult lacks the mental capacity  needed to give consent and where certain sections of the Mental Health Act 1983 (MHA) apply – see Parts 2 and 3 of this guide for details. If you are experiencing mental distress and are offered treatment, you need to be aware of any legal powers that could be used if you refuse. However, the powers must not be used as threats to coerce you into consenting and if you feel this is happening, seek independent legal advice and consider making a complaint. Discuss any concerns you have about treatment with your doctor, making sure he or she knows what it is about the treatment you object to. You can always ask for a second opinion to discuss the treatment proposed. Your own GP can arrange this, or your consultant psychiatrist if you have one. If you are under 18, the law is complex and it is best to seek specialist legal advice. It may be that you can consent on your own behalf, but this does not necessarily mean you have the same right to refuse. Others, such as your parents, guardian, the local authority or the court, may be able to consent on your behalf. 3.3. Describe how to establish consent for an activity or action Every adult must be presumed to have the mental capacity to consent or refuse treatment, unless they are †¢ unable to take in or retain information provided about their treatment or care †¢ unable to understand the information provided †¢ unable to weigh up the information as part of the decision-making process. The assessment as to whether an adult lacks the capacity to consent or not is primarily down to the clinician providing the treatment or care, but carers have a responsibility to participate in discussions about this assessment. Carers have three over-riding professional responsibilities with regard to obtaining consent. †¢ To make the care of people their first concern and ensure they gain consent before they begin any treatment or care. †¢ Ensure that the process of establishing consent is rigorous, transparent and demonstrates a clear level of professional accountability. †¢ Accurately record all discussions and decisions relating to obtaining consent Valid consent must be given by a competent person (who may be a person lawfully appointed on behalf of the person) and must be given  voluntarily. Another person cannot give consent for an adult who has the capacity to consent. Exceptions to this are detailed below. Emergency situations An adult who becomes temporarily unable to consent due to, for example, being unconscious, may receive treatment necessary to preserve life. In such cases the law allows treatment to be provided without the person in the care of a nurse or midwife consent, as long as it is in the best interests of that person. Medical intervention considered being in the persons best interest, but which can be delayed until they can consent, should be carried out when consent can be given. Exceptions to this are where the person has issued an advanced directive detailing refusal of treatment. Obtaining consent Obtaining consent is a process rather than a one-off event. When a person is told about proposed treatment and care, it is important that the information is given in a sensitive and understandable way. The person should be given enough time to consider the information and the opportunity to ask questions if they wish to. Carers should not assume that the person in their care has sufficient knowledge, even about basic treatment, for them to make a choice. Forms of consent A person in the care of a nurse or midwife may demonstrate their consent in a number of ways. If they agree to treatment and care, they may do so verbally, in writing or by implying (by cooperating) that they agree. Equally they may withdraw or refuse consent in the same way. Verbal consent, or consent by implication, will be enough evidence in most cases. Written consent should be obtained if the treatment or care is risky, lengthy or complex. This written consent stands as a record that discussions have taken place and of the person’s choice. If a person refuses treatment, making a written record of this is just as important. A record of the discussions and decisions should be made. When consent is refused Legally, a competent adult can either give or refuse consent to treatment, even if that refusal may result in harm or death to him or herself. Carers  must respect their refusal just as much as they would their consent. It is important that the person is fully informed and, when necessary, other members of the health care team are involved. A record of refusal to consent, as with consent itself, must be made. The law and professional bodies recognise the power of advanced directives or living wills. These are documents made in advance of a particular condition arising and show the persons treatment choices, including the decision not to accept further treatment in certain circumstances. Although not necessarily legally binding, they can provide very useful information about the wishes of a person who is now unable to make a decision. 3.4.Explain what steps to take if consent cannot be readily established As a professional, you are personally accountable for actions and omissions in your practice and must always be able to justify your decisions. You must always act lawfully, whether those laws relate to your professional practice or personal life. 4.1. Define what is meant by active participation  Active participation is a way of working that recognises an individual’s right to participate in the activities and relationships of everyday life as independently as possible; the individual is regarded as an active partner in their own care or support, rather than a passive recipient. 4.2. Describe how active participation benefits an individual 1. Fulfil your desire to connect When you actively participate in a community, you experience your connection to other human beings. You share your ideas, bond with others who have similar interest, and get a sense that you are supported and accepted. Connecting with others deepens your sense of connection. Actively participating is a way to practice expressing your true Self and recognising that Self in someone else. 2. Build truer, deeper relationships When involved, are you there to â€Å"inform yourself,† or are you there to build relationships, or, foster relationships? As an active participant in an  ongoing group, or even a one time event, you give people the opportunity to interact with you. They get to know you and realise that you’re not just there for the contacts. It helps you to build trust. And trust leads to deeper, meaningful understanding of needs and requirements, relationships and friendships. 3. Establish yourself as an expert As an active participant, means that you are in the conversation. If the opportunity presents itself to share professional information, you are in the loop already. You’ll be involved and be part of or maker decisions that will aid your well-being and motivation to improve your life and your experiences. 4. Take ownership Participating in a group in the surest way to gain ownership. You become a stakeholder, your voice is heard. Better than that, you are in a position to do something to make the changes you want to see. You own a piece of the pie. 5. Managing life changes Active participants have involvement which is life changing and frees the individual up from some of the frustrations and angst that beset us all. It helps that others are involved and at the point of decision it is the individual who decides what is going to happen and how, within legal, moral and financial considerations 4.3. and 4.4. Describe ways of reducing barriers to active participation and describe ways of encouraging active participation Always treat people the way you would wish to be treated if you needed the same form of action or advice as you would in that circumstance. Earn individuals trust and respect by acting in a professional way. Set High standards for yourself and follow the established method and Procedures. Your attitude and actions affect how people feel about themselves. Everything about the carer sends signals and affects the way the individual feel and react to them; the way carers stand and move, their appearance and their demeanour Taking Steps to Break Down Barriers of Communication †¢ Openness †¢ Point out Discrepancies †¢ Facts †¢ Stay on Subject †¢ Be Specific / Example †¢ Key Words / Phrases †¢ Clarify †¢ Summarise †¢ Open Questions †¢ Treat As You Would †¢ Friendly Tone †¢ Body Language †¢ Time †¢ Interest †¢ Convey Warmth †¢ Empathy †¢ Respect, Listen, Non Judgemental †¢ Honesty Trustworthiness Reliability Truthfulness Dependability GUIDELINES FOR EFFECTIVE COMMUNICATIONS Communication must take place with employees at their level of understanding, using an appropriate manner, level and pace according to Individual abilities. †¢ Convey Warmth †¢ Show Respect with Active Listening and Without Passing Judgement †¢ Convey Empathy by Reflecting the Employee’s Feelings †¢ Show Interest †¢ Take Time to Listen †¢ Be Aware of Body Language †¢ Use a Friendly Tone †¢ Treat the Employee as you Would Wish to be Treated †¢ Ask Open Questions †¢ Summarise at Relevant Points in Your Own Words †¢ Clarify as Required †¢ Use Key Words or Phrases †¢ Be Specific, Ask for Specific Examples †¢ Do not Allow the Conversation to Go Off the Subject †¢ Stick to the Facts †¢ Point Out Discrepancies 5.1. Identify ways of supporting an individual to make informed choices Carer ethics concerns itself with activities in the field of care. Carers ethics have the principles of beneficence (The state or quality of being kind, charitable, or beneficial.), non-malfeasance (Not to have misconduct or wrongdoing) and respect for autonomy (The condition or quality of being autonomous; independence). It can be distinguished by its emphasis on relationships, human dignity and collaborative care. The concept of caring means that it tends to examine individual needs rather than ‘curing’ by exploring the relationship between the carer and the individual.   The progression of care has also shifted more towards the carer’s obligation to respect the human rights of the individual and this is reflected in the code of practice devised by the general social care council. Distinctive nature Generally, the focus of care is more on developing a relationship than concerns about broader principles, such as beneficence and justice. Carer’s seek a collaborative relationship with the individual in care. Themes that emphasises respect for the autonomy and dignity of the individual by promoting choice and control over their environment are commonly seen. This is in contrast to paternalistic practice where the health professional chooses what is in the best interests of the person from a perspective of wishing to cure them. Carers seek to defend the dignity of those in their care. It is because carers having a respect for people and their autonomous choices. People are then enabled to make decisions about their own treatment. Amongst other things this grounds the practice of informed choice that should be respected by the carer. The Principles of informed choice †¢ Services should be person centred in that they are flexible and responsive to need. †¢ Individuals continue to make a contribution to society and should be viewed as assets to society. †¢ Individuals want to live independently in their own homes or in a homely environment in their chosen community. †¢ Individuals want services that help them to help themselves. †¢ Individuals want local services to help them maintain their independence and safety in the community and promote good health.   Ã¢â‚¬ ¢ Services need to provided in a timely fashion as soon as possible once the need has been identified. †¢ Services will support informal care networks in terms of family, friends, and community. †¢ Individuals should be protected from harm, abuse, neglect and isolation. †¢ When they require treatment in an acute hospital setting they want: o the best quality treatment as close to home as possible a smooth transition of care between community services and hospital and between hospital and community services. to return home as soon as possible with appropriate support when required o access to rehabilitation services to maximise their level of independence †¢ Individuals want access to good quality information to enable them to make informed decisions about services they may need. †¢ Individuals want to retain control of decisions concerning their life and lifestyle. †¢ Admission to residential care will be made on the basis of positive and informed choice. These principles are consistent with the focus on Independence, Participation, Care, Self-fulfilment and Dignity. 5.3. Explain how agreed risk assessment processes are used to support the right to make choices Risk assessments are used in several different ways in order to deliver safe and effective services that have people at the centre. e.g. As you can see from the table above , risk assessments are carried out for various reasons, but they are always used in order to protect either the person using the services or the support worker, or both. Risk assessments should never be used as a reason to prevent people from making choices; they are there to protect and to ensure that risks are reduced. A good risk assessment allows people to make choices that are based on facts and on having the right information. It helps people to understand the consequences so that they are making informed choices. Managing risks and safeguarding ‘Giving people more choice and control inevitably raises questions about risk, both for individuals exercising choice over their care and support, and for public sector organisations who may have concerns about financial, legal or reputational risk.’ (‘Personalisation and support planning’, DH, 2010, para 133) ‘Personalisation and support planning’ indicates two aspects of risk that need to be addressed in practice: 1. Safeguarding, where staff will need to: †¢ implement the organisation’s procedures for safeguarding, including joint working agreements with partner agencies;   Ã¢â‚¬ ¢ work with other professionals and agencies to reduce risk and safeguard adults and carers; †¢ respond using the organisation’s procedures to signs and symptoms of possible harm, abuse and neglect; †¢ take appropriate action when there are serious safeguarding concerns, seeking advice from line managers and accessing specialist expertise; †¢ work with services when there is any indication of child safeguarding concerns. 2. Risk assessment and management, where staff will need to: †¢ implement the organisation’s procedures for risk assessment and management, including joint working agreements with partner agencies; †¢ use agreed approaches to the assessment and management of risks when working in situations of uncertainty and unpredictability; †¢ seek support when risks to be managed are outside own expertise; †¢ when necessary, work within the organisation’s procedures for managing media  interest in risk and safeguarding situations. 5.4. Explain why a worker’s personal views should not influence an individual’s choices Personal Beliefs and Care Practice 1. In good care practice, carers are advised that: 2.  Ã¢â‚¬ ¢ You must make the care of your individual client is your first concern you must treat your individual clients with respect, whatever their life choices and beliefs (paragraph 7). †¢ You must not unfairly discriminate against individual clients by allowing your personal views to affect adversely your professional relationship with them or the treatment you provide or arrange.

Sunday, September 29, 2019

Acts of Rebellion Essay

In 1984, Orwell presents the act of rebellion through love. â€Å"Listen. The more men you’ve had, the most I love you. Do you understand that?† this whole quote suggest that they are both rebelling, meaning that Julia has already rebelled in the past by having sex with other men. Also Winston is declaring that the more she rebels the more he would love her, which is also an act of rebellion in itself because love is unauthorized, by Big Brother. â€Å"The most† could suggest that Winston is encouraging everyone to rebel against Big Brother, which could mean that as Julia loves Winston, he is taking advantage of her by telling her that whatever Julia is doing is right that he is totally supporting her. Additionally this could mean that he wanted more people to be corrupt, and everyone to go to the wrong path and disobey Big Brother. Orwell presents the act of rebellion through love because in the Dystopian society there are strict rule that need to be followed, s uch as no having sex for pleasure, and this is clearly an act of rebellion as Julia had sex with lots of party member. Similarly in Romeo and Juliet where Shakespeare is presenting their love by rebelling, they are both willing to disobey the orders of the wise ones just to be with each other. â€Å"Therefore stay yet; thou need’st not to be gone† proposes that Juliet is stubborn, as the Daughter of Capulet; she is used to get what she wants. Additionally Romeo declares to her † Let me ta’en, let me be put to death† This could emphasise that he is willing to die for Juliet and stay with her than live his life without her, this clearly shows that he is rebelling against all the rules put upon them, just to stay with Juliet. â€Å"Not to be gone† could suggest that Juliet is being bossy as she is ordering him to stay with her. But alternatively this could highlight that as men in the Elizabethan had power over women, and they were patriarchal meaning that Juliet was a bad influence on Romeo, and that she was almost a threat to his manhood. As he accepts defeat Ro meo says â€Å"let me put to death† which could declare that Juliet is Romeo’s weakness and that if someone breaks Juliet, Romeo will also shatter.

Saturday, September 28, 2019

Barangay Banga Profile

We would like to lengthen our profound gratitude to Mr. Noberto Montecino for the chance he has given to us in conducting this study on the history of Brgy. Banga, Bayawan City. This effort would not have been possible without his reinforcement and reassurances of making this research a successful one. We would also like to extend our heartfelt appreciations to Hon. Amador Antique for his magnanimous and generous sharing of knowledge with regard on the past history of Brgy. Banga. Furthermore, we would like to thank our parents for their unending love, support, understanding and prayer as well as to our dearest friends who indeed help us in accomplishing this matter. Above all, we give our genuine gratefulness to the Father Almighty, the author of life and source of all knowledge and wisdom. Without Him, we know that we can never attain the greatest achievements of life. INTRODUCTION The research about the roots and development of Barangay Banga is done solely to inform the readers about how Barangay Banga came to be and how it grew into an industrialized Barangay as of today. Barangay Banga before is a vast plantation of Banga Trees, which belongs to the monocot group as Palm Tree. The Banga tree is best known before as a good material for flooring that is why it is mainly used by people. The Banga Central School of Brgy. Banga is one of the major contributions of the first Teniente del Barrio, Ceriaco Galon in the year 1940. He was the one who donated the lot for the construction of the said school. It is then a great help to the residents of Barangay Banga. Barangay Banga also has rice mills since one of the crops grown in the Barangay is â€Å"palay. † One functional Ice Plant is also located in Barangay Banga. It is also in Barangay Banga where one of the best and known subdivision of Bayawan City is located, the Lopez Village Subdivion. And near the Subdivion is a Chapel. One of the Sitios of Barangay Banga, Cabcabon, is soon to be the new City Site of Bayawan. A prestigious school, the Bayawan City Science and Technology Education Center, is also constructed in the said Sitio. It is also where the Bureau of Jail Management and Penology is also located. And now, the construction of the new City Hall and other important offices are now being initiated. Banga got its name from the vegetation known as Banga Tree which belongs to the monocot groups as Palm Tree. The history goes that, years ago the place is thickly populated by Banga Tree which many people used it for flooring their house. In a particular place a person cut down but he was warned by the folks not to cut those trees because the place where believed to be enchanted, but he insisted cutting the trees. After a few weeks the said person got sick and died from that circumstances, in every corner of the community believed that the death was due to the cutting of the Banga Tree.

Friday, September 27, 2019

Corporate Social Responsibility (CSR) in Samsung Essay

Corporate Social Responsibility (CSR) in Samsung - Essay Example Corporate social responsibility is a commitment by an organization to integrate responsible and ethical behaviour that contributes to both the economic development of the society and improves the quality of the life of the workforce, their families and the society by extension. It is a requirement today for firms to provide an annual report on the corporate responsibility status and how they intend to improve on such a situation (Yoo-Chul, 2010). Samsung is electronic manufacturing multinational that is based at the Samsung town in Seoul, South Korea and was founded by lee Byung-Chul in 1945; Samsung has grown to be one of the leading manufacturers of household electronics and other computer devices. It operates a number of conglomerates in different countries where most of its products are manufactured before distribution to the international markets. Samsung electronics, one of Samsung subsidiaries is the leading information technology companies according to a report released in 20 12 based on the revenues of the company. The company controls a sizeable influence of the economic and political policies that shape the development of the home country and is thus a powerful image in the country (Raymond, 2010). Samsung’s corporate social responsibilities Samsung has adopted a greater approach to corporate social responsibility that has contributed immensely to its development and growth and also to the positive image it has both in the home and international markets. This paper seeks to analyze the practices adopted by the company as part of their social corporate responsibility practices and how these practices has had an influence on the local and international markets (Lee, 2007). Samsung electronics believes that in their quest to realize sustainable growth and business performance that improves the value of the business, responsibility to the corporate citizens and the local communities must be improved. As a result, the company has developed a number of programs that aim at improving the lives of the people both within and without its ranks. The company, in line with this resolution established a social contribution program that seeks to help people with need within the local communities. In this program launched in 1995, all employees are enlightened on the need to contribute towards improving the life of the general population especially of those communities around the company’s establishments (Samsung Inc, 2011). A social contribution secretariat was developed by the company to coordinate the collection of the funds from the employees before developing framework on how it will be used. Experts in these secretariats develop policies that support employee’s volunteer programs that are part of the company’s corporate social responsibility program. The CSR motto of Samsung is ‘another family’ to illustrate the commitment of the company to the society as a whole just like any family within the soc iety would do. This program supports better future for the teenagers, assist children from low income families and the implementation of a family wellbeing program. In 2007, as part of the secretariats commitment to social responsibility, over 2500 company employees volunteered to contribute to in undertakings that were geared towards improving the lives of the surrounding communities (United Nations, 2009). Active involvements in societal activities improve an organizations image and

Thursday, September 26, 2019

AIG Bailout and AIG Bailout Exit Plan Essay Example | Topics and Well Written Essays - 500 words

AIG Bailout and AIG Bailout Exit Plan - Essay Example Post the financial stress, AIG’s credit rating was downgraded and it required $14.5 billion in collateral in order to improve the credit rating. When private banks denied support, government became the sole option. For the US government, it was a hard bargain. After many rounds of meetings the government decided to lend up to $85 billion. But this threshold was later crossed and the total bailout value reached about $182 billion in different forms. This resulted in the government owning 80% of the then struggling insurer. This equity holding was in the form of equity participation notes. This loan was granted by the government for a period of 2 years. The government had negotiated on all ways to protect the taxpayers’ money. This two year loan carried an interest rate of 8.5% points plus the LIBOR rate. Apart from that it also carried collateral right on major assets of AIG. Thus, if market and the company prosper, the government will receive huge returns through its eq uity stake. If it happens otherwise, it can recoup the investment through the claim on assets and the interest on loans. The government bailout helped AIG to sell off its unprofitable business and to get restructured into a healthy operational position. Exit Plan AIG’s bailout exit plan came out in the mid of 2010.

Taking municipal vehicles home Research Paper Example | Topics and Well Written Essays - 1250 words

Taking municipal vehicles home - Research Paper Example According to Plaisance, it was recommended that city employees should be paying a weekly fee in order to enjoy the privilege of driving home in a municipal vehicle (Plaisance par. 5). The strict measure was proposed in order to discourage the habit since there was huge wastage of public resources. Taking municipality vehicle’s home is a major concern since it acts as an indirect fining to city residents. Municipality officials drive home on their official work cars, thus, consuming much fuel that translates into millions of dollars. Consequently, there is huge wastage of public funds since driving home is a personal issue that is of no benefit to the citizens who are heavily taxed (McDonald, par. 2). Moreover, workers should be given a framework of guidelines that ensures that such loopholes of public funds wastage are mended. Various theories, as well as views, depict people view the issue. There are those that view the issue as a normal one whereas others deem it as a critical concern. City officials deem it as a practice that encourages excessive use of the limited municipality resources. Therefore, employees who do not work on â€Å"regular and current† basis should not be allowed to take vehicles home. Many cities have enacted laws that regulate the number of take-home vehicles. The policy of take-home vehicles puts a city’s constrained resources under financial pressure. Therefore, proper policy measures that control the situation need to be put in place. Nonetheless, there are various legal requirements that limit the level of taking the municipal vehicles’ home. Municipal employees who are not in a â€Å"call around the clock† duty cannot use vehicles same to those who work intermittently. However, there are other groups of workers who have remained proof of these legal steps. These groups entail workers who can be called required to be during any moment. Otherwise, the law constrains municipal workers from using such city vehicles except when

Wednesday, September 25, 2019

How Samsung Electronics has established its current presence Assignment

How Samsung Electronics has established its current presence - Assignment Example Previous concentration fields include mobile privacy, Internet of Things, clouding communication, and human interface. Businesspersons and inventors will achieve access to Samsung’s distinct ecology and capital. Intense connections inside Samsung’s institutional network both in Asia and across the globe will be required to face the next round of rivalry in the electronics segment. Asia has a fundamental destination for Samsung’s direct investment for several reasons. The company objectives and goals include recovering cost competitiveness by using the low-priced capital accessible in Southeast Asia. Samsung as well is interested in pursuing various chief consumers for its components as some of the world’s most active market. But the weakness of Samsung’s performance in the consumer products segment means that it has established itself with surplus capacity in its offshore affiliations. In reality, this means that the overseas associates are underuti lized, despite the skill to enhance cost competitiveness, since Samsung’s worker assessment structure is slanting towards performance at the plant status (Mortinik, 2012). According to Bloom (2002), Koreans electronics corporations have been assertively engaged in culture and knowledge accumulation over the past two decades. Their consumer products, including color television sets (CTVs), videocassette records (VCRs), and microwave ovens, were capable to remain competitive in the low-end sector of the global markets till the late 1980s. As a result, this created the cash flow required to endorse of more improved technologies. In the current years, nevertheless, Korean products are achieving growing rivalry, especially from Japanese manufacturers that have recuperated their competitiveness by investing in low-priced overseas manufacturing. Growing offshore manufacturing has been a chief part of Korea’s tactic reaction. Korean products channels in Asia now go beyond the ASEAN region to China and India. The overall percentage of offshore production to total production has grown tremendously in current years, from nineteen percent to twenty-seven percent for CTVs from sixteen to seventeen percent for VCRs during the phase 1922-1994. Nevertheless, those of the Japanese electronic competitors grew even rapidly, from 67 percent to 86 percent for CTVs and from 36 to 71 percent for VCRs during the same phase. This as a result kept the rivalry deep in the cost-fueled struggled for low-end markets. In the year 1993, three chief Korean manufacturers, Goldstar, Samsung and Daewoo, declared their objective to expand their offshore production quotient from a standard of 20 percent in 1993 to 60 percent by 2000. This paper will focus on how Samsung has managed to maintain its international presence. The firms involved are all components of Samsung Group, an exceedingly diversified multinational. The key electronic manufacturer is Samsung Electronics Co. SEC and its liaison corporations are Samsung Electron-Devices Co. (SED), Samsung Corning Co.(SC) and Samsung Electro-Mechanics Co. (SEM). Lee Bung-Chull first incepted Samsung in 1938, and its primary line was trade. The business operation has persisted to be essential, first with imports, and latter export, beginning in the mid 70s. By

Tuesday, September 24, 2019

Overview the facts involved with managing in a unionized environment Essay

Overview the facts involved with managing in a unionized environment how does it differ from managing in a non-union environme - Essay Example The employees who are in unions ensure that their rights are not undermined and even sick times are seen as an entitlement or right instead of a benefit, and even coaching is seen as discipline and employees will challenge it. Employees in unions feel that if the management was good, there would be no problems in the workplace, and this makes them strive for better management all year. Managing employees who are unionized will differ from managing non- unionized ones in various ways. Union Management Relationship Unions will make it their business to ensure that respect between the employer and employees is key, and the employer must respect the union as the only bargaining agent of the employees. Additionally, the union must also respect the employers’ right to manage the workers and direct them, and this means that both parties must acknowledge their rights and obligations. Employers are also expected to allow employees to join unions of their choice, and this will include t he rights to strike without fear of being punished, coercion or harassment from the employer. This mutual respect will create a workforce where if concerns are raised they will be looked into because all the parties are aware of their responsibilities, and this helps in eliminating disputes. A co-operative union management encourages all the parties to a collective agreement that will reconcile differences and foster good relationships through a collaborative manner that is build on principles of mutual benefit, fairness, respect, dignity and trust (HR Council for the Nonprofit Sector, 2012). On the other hand, workers who are not in a union may not get these benefits as the management may dictate on them on the work they are to do failure to which they will be punished. Collective Agreement Managers in a unionized environment must reach at a collective agreement, which is a written consensus between the employer and the union regarding the terms of employment for the covered employ ees. This agreement is legally enforceable, and an employer cannot change its provisions. It acts as a bargaining unit and will stipulate a fair and equitable pay and working conditions (HR Council for the Nonprofit Sector, 2012). A collective agreement will be used to settle disputes in the workplace as there are laid down regulations that will dictate the conduct of each party and this helps in creating a conducive workplace. On the other hand, managing employees who are not in a union is different as there may lack a collective agreement, and this may result to many disputes in the organization which will be hard to resolve. Union Structure A union undergoes certification, and after this, it is given the legal right as an exclusive bargaining agent for a group of employees in a particular organization. For it to be satisfied it must demonstrate that employees support it as their bargaining unit and once certified it acquires the right for bargaining for employees after the worker s have set out a constitution, laws and procedures for the union. A bargaining committee is selected which will speak on the employee’s behalf and the employer must recognize the union as the bargaining unit. Contrary to this, employees who are not in a union lack a bargaining unit and the management may

Monday, September 23, 2019

Leadership - Steve Jobs Essay Example | Topics and Well Written Essays - 1500 words

Leadership - Steve Jobs - Essay Example They also possess intelligence and charisma, which enables them to navigate the difficult operational environments (Kurian 2012 p. 2). The sole purpose of a leader is to provide leadership, direction and dependence. The leader should also have the capabilities to encourage and stimulate people. Different qualities distinguish leaders from other people. There is an early recognition of leaders and their importance in society. According to the trait theory, the early assumptions and recognitions of leadership were based on personal characteristics known as individual attributes. Alternative theories of leadership introduced different strategies for approaching leadership (Kurian 2012 p. 2). These had their basis on the notions of the driving force of leadership. These theories showed that an individual who excelled in one leadership position might not shine, in other leadership positions. These theories led to the realization that leadership cannot be characterized as enduring individu al traits. This means that people may posit, in certain situations (Kurian 2012 p. 3). However, the trait theory is a crucial leadership theory that helps, in the comprehension of people’s capabilities in different situations that require leadership. This is because individual traits such as adjustment, astuteness, extraversion, carefulness, self-efficacy and directness to different experiences support an individual, in different situations. Steve Jobs Leadership Approach Steve Jobs can be characterized as an unconventional leader. His leadership styles and approaches were successful, in his environment. Steve Jobs’ leadership and management styles and approaches were not based on textbook materials (Kurian 2012 p. 3). For instance, he was not keen on consensus building approaches or consultations. He exhibited the characteristics of a high maintenance co-worker who demanded excellence and consistency from his staff. He used criticism as a tool for leadership and insti lling discipline among his workers (Kurian 2012 p. 6). His abilities to articulate his vision and motivate his staff towards the achievement of his ideas endeared him to his staff and business society. He also combined this ability with his sheer genius to articulate his vision. These were crucial in pulling his customers to purchase his products. A turning point in his career was the lessons learnt, in his career setbacks. This created the elements of visionary leader that were a characteristic of his ideas and innovations. His relations to his firm, Apple, have often been described as visionary. Decision-making and strategizing were crucial approaches used by Steve Jobs in his marketing and management approaches (Kurian 8). The trait theory is a prominent theory with the case of Steve Jobs. For instance, Steve Jobs was a stickler to discipline and excellence. Other people such as his former CEO found it difficult to work with him, in the same environment. In 1985, John Sculley, hi s former CEO stripped Jobs off his responsibilities and powers at the firm (Kurian 9). He also had the characteristics of taking new challenges and transforming previously underperforming firms into multinationals. For instance, he bought Pixar and changed it to a global animation company. According to Walter Isaacson, the theory of transformational leadership applies to the case of Steve

Sunday, September 22, 2019

Specialised Cells in Human Biology Essay Example for Free

Specialised Cells in Human Biology Essay â€Å"The cells in your body are tiny-a row of about forty would fit into 1mm. But although they are too small to see with the naked eye their complexity is remarkable. A single cell can be thought of as an organised chemical system, separated from its disorganised surroundings by a membrane† (Boyle et al 1999) First here is a brief summary of major eukaryotic organelles and their structures. The nucleus is the largest and most prominent organelle in the cell. It is usually spherical and about 10um in diameter. It contains the DNA and chromosomes and carries information that allows the cell to divide and carry out its cellular processes. Almost all eukaryote cells have a nucleus. The nucleolus is located in the nucleus it is 1-2 um. Its function is to manufacture ribosomes. The ribosomes are found either free in the cytoplasm or attached to the rough endoplasmic reticulum R. E. R, They are 20nm in size and their function is to synthesise the protein in the cell. The cell surface membrane controls the entry and exit of substances in and out of the cell. It is partially permeable. It separates’ the cells contents from the external environment. It is a double layer of phospholipid molecules around 7-10nm thick. Cytoplasm is a jelly like substance that fills the cell it is around 80% water. This is where cell activities occur and most chemical reactions take place. Organelles are suspended in it. The R. E. R. occurs throughout the cytoplasm, it has an extensive membrane network. Its function is to isolate and transport newly synthesised proteins. The mitochondrion is numerous in cytoplasm and there are usually up to 1000per cell. Its function is aerobic respiration and synthesises most of the A. T. P. for the cell. The smooth endoplasmic reticulum S. E. R. is found in small patches in the cytoplasm, they vary in size and their function is to synthesise lipids and steroids. The muscle cells (see figure 1) that are found in the muscles that move the bones at joints in the skeleton. These cells allow for movement like walking or running. The skeletal muscle is made up of specialised cells also referred to as muscle fibres. These cells are long and thin, these elongated cells are tubular in appearance. The cells contain several nuclei for the cell to contract and relax the muscle; the cell needs many nuclei as the nucleus contains the DNA the genetic information that carries the instructions for making each protein i. e. the first step in making proteins takes place in the nuclei. The actual building of the proteins takes place in the sarcoplasm otherwise known as the cytoplasm. There is lots of mitochondria in the cell this because it is needed foe aerobic respiration to create the A. T. P. energy that is needed for the muscle to contract and relax. It is surrounded by the cell membrane or the sarcolemma, filled with sarcoplasm. The sarcoplasm contains many thread like fibres known as myofibrils. These run along the length if the muscle fibres parallel. The sarcoplasmic retilum that is around each myofibril consists of a network of tubes that contain calcium ions these play a major role in bringing about muscle movement. The neurone is the functional unit of the nervous system. They form connections with other neurones. They can carry electrical impulses in one direction; receiving and transmitting information. The thicker the insulation the faster the electrical impulses travel. They are found in the brain or the spinal cord. They are long and thin in fact they are the longest cell in the body. They vary in shape and size depending on their position and function. The neurones running down your leg can be over one metre long. Although all neurones have a similar basic structure, see figure 2 which shows the structure of a typical motor neurone. It transmits signals to muscle fibres. The cell body contains cytoplasm, a large nucleus which is found at the end of the cell and other organelles. Coming off the cell body are as many as 200 thread like dendrites that make the area of the cell body larger, these allow many connections to be made to other neurones and one long limb called an axon. The dendrites bring impulses into the cell body while the axon brings impulses away to connect with other neurones or with effectors such as glands or muscles. A significant feature of a neurone is that their cell bodies contain nissi granules; these work to be a maintenance system that monitors the cell. They are also the site of protein synthesis in the cell. The axoplasm or the cytoplasm extends throughout the cell into the dendrites, synoptic bulbs, cell body and axon. Materials reach different parts of the neurone by axoplasmic transport. Most human cells are microscopic. The largest cell in the human body is the egg cell or the ova. This is just visible with the naked eye. It needs to be bigger than other cells as it needs the space to store food reserves. It is large in diameter at 0. 2mm and has a large cytoplasm this is packed with food reserves which allow the cell to divide before it implants in to the nucleus. It has a large nucleus (see figure 3) this is because it contains all the genetic material of the cell including all of the DNA, 23 chromosomes and all of the information necessary to make a complete human being in just nine months. .The egg cell is surrounded by several layers of cells and the complete unit is called a follicle. The production of egg cells oogenesis takes place within the ovaries of the developing female fetus. At birth a girl already has two million. These fuse with the male gametes called spermatozoa or sperm in a process known as fertilisation. The resulting cell the zygote develops inside the uterus nourished by the placenta into a new individual. The sperm (see figure 4) has a large nucleus; this is because it contains digestive enzymes it also contains the 21 chromosomes that must be delivered to the egg in order for the complete 42 chromosomes to be in the zygote, it also contains chemicals to penetrate the egg and carries genetic information. The sperm has many mitochondria this is because it needs a lot of energy for its long swim to the egg. It has a long tail called a flagellum that is a modified cilium that it uses for swimming to the egg cell. It is one of 50-200 million sperm that attempt the journey to the egg cell but only one can make it and fertilise the egg cell. When the sperm reaches the egg cell; digestive enzymes that are found on the tip of the sperm head are released when the bag splits releasing the enzymes which digest a pathway through any remaining follicle cells and the zona pellucida. Fertilisation has begun.

Friday, September 20, 2019

Finance Essays Tax Havens

Finance Essays Tax Havens Tax Havens Critical Analysis of Tax Havens within an International Context The following paper will offer a critical analysis of tax havens within an international context. Specifically, this paper will argue that there is both good and bad to tax havens and that favourable tax policies can both assist the host country and multinationals eager to optimize their earnings and savings. In particular, this paper will note how tax havens are often accused of creating unfair advantages for companies that are competing for public contracts; at the same time, tax haven policies in Bermuda have made that country a leading destination for e-commerce and technology firms. Moving onward, there is evidence that the offshore financial services offered by these states have given them an unimagined degree of affluence – even if it is true that tax haven status is frowned upon international organizations like the OECD. Moreover, being a tax haven is no guarantee that overseas companies will actually take the time to establish legitimate business activities in the country. Furthermore, the tax haven policies that grant generous tax rates to overseas operations have been accused of depleting the tax base of nations that are seeing their revenues drop as corporations flee for greener pastures; needless to say, this has grim consequences when one pauses to consider just how many social services are dependent upon public money for their survival. There are, of course, additional points that warrant a hearing, as well. Individuals – at least in the United States – who think they will profit from flocking to overseas tax havens may find that the long arm of the American tax code will track them down wherever they may settle; on an even more serious note, the lack of institutional transparency found in tax haven lands not only allows criminals to avoid paying taxes but allows them to carry out their nefarious money laundering schemes. Not least of all, this paper will also take the time to ponder how tax haven policies have facilitated tax avoidance on the part of the wealthy and have directly imperilled social services at the exact same time as they burden the middle class and lower class with a monumental tax burden; similarly, the generous tax policies of developing lands vis-a-vis foreign multinationals can unhappily deprive them of much-needed resources which can be put towards essential social services. Staying with the notion that there is both good and bad to be found in tax haven policies, this essay will embark on a brief discussion of the consequences upon corporations of utilizing the services of tax haven states. On one hand, tax haven states indubitably serve as a means of protecting the savings of corporations during difficult periods; on the other hand, the hidden costs associated with moving from a western land to a third world nation (all because of the tax benefits to be realized) can bear with it unexpected hidden costs that can harm valuation. One last thing this paper wishes to bring to the attention of its readers is that tax havens are not always found in developing lands – and these first-world havens can become the resting places for the savings of individuals who may not always have the best of reputations. In the end, tax havens certainly have a place in the world – but they will function infinitely better once definitive guidelines on their regulation can be drawn up by the international community and enforced rigorously by that same community. Critics of international tax havens often point to the fact that they create unfair advantages for companies competing for government contracts elsewhere. To put it another way, concerns (in the United States) have been raised that these contractors (those who have subsidiaries in tax haven countries) are at an unfair cost advantage relative to their competition insofar as they are able to lower their United States tax liability by shifting income to what is commonly referred to as ‘tax haven parent’. In a real sense, this means that powerful US corporations are shifting income from affiliates in high-tax countries to affiliates (subsidiaries) in low-tax countries so that they can reduce their overall tax burden. In 2002, the GAO revealed that 59 of the 100 biggest publicly-traded federal contractors were incorporated in a so-called ‘tax haven’ country that either did not tax corporate income or taxed the income at a rate below the American rate. Clearly, these countries have tax policies that attract American multinationals – with the technological and human resources they possess – but they also siphon money away from the US treasury at the same time as they give contractors prohibitive advantages during the bidding process. One notable example of how contractors who exploit tax haven policies in other countries have excited the wrath of American legislators can be found by looking at the case of Accenture and its ugly fight only a few years ago with Illinois law-makers. During 2004, at least four contracts awarded to Accenture were attacked by legislators because the company had taken full advantage of a loophole in the Illinois tax code that permitted corporations to shift profits to overseas locations so as to avoid paying taxes in the state of Illinois. The matter escalated in no time at all to the point where the State Comptroller was actually asking the Illinois Procurement Policy Board about the feasibility of blocking all payments to four Accenture contracts adding up to more than $2 million. On an even larger scale, the US House Appropriations Committee approved an amendment to the homeland security spending bill that effectively blocked Accenture from being a participant in the $10 billion US Visitor and Immigrant Status Indicator Technology Program. One country that has an excellent tax policy (if you are a wealthy corporation) is Bermuda. The British island dependency has no corporate income tax and is ‘tax-neutral’ in terms of how it treats holding companies. A holding company that is actually incorporated in the United States and which receives cash dividends from overseas affiliates/subsidiaries can see its gross dividends pass directly to shareholders. Because of its generous tax policies, Bermuda is now marketing itself as an e-commerce center that is perfect for international technology companies located all over the world. Not surprisingly, the Bermudan approach to attracting technology firms (and the jobs and expertise they offer) has been picked up in countries like Ireland that are keen on targeting ‘preferred’ firms. The benefits that accrue to tax haven states are sufficiently appealing that the countries employing this practice are extremely reluctant to part ways with it – even if it curries the disfavour of the international community. Most of all, the provision of what are called ‘offshore financial services’ has given these countries a measure of affluence they could not have achieved otherwise; indeed, many small island economies (referred to most commonly as simply SIEs) view the emergence of an Offshore Financial Center (OFC) as a panacea for economic disadvantage – possibly because (though it is not stated explicitly in the articles this writer has encountered) the employment opportunities that become available within the financial sector of the SIE courtesy the arrival of multinationals looking for attractive tax and financial services are undeniable. Because examples give force and vigour to any argument, it is necessary to glance at the case study of Malta. Here, the tiny nation – which does not have an over-abundance of natural or human resources by any means – has become renowned for its status as a tax haven; more significantly, it has parlayed its generous tax concessions to foreign investors and companies into a situation wherein its financial services sector is burgeoning at a robust rate. Specifically, 12 percent of Malta’s GDP was to be found in the financial services sector in 2004 and the sector employed about 6,000 local residents. Another good example of a country that has rescued itself from a troubling financial situation by turning itself into a tax haven is the Isle of Man. Other research reiterates the idea that tax haven policies have a beneficial impact upon a country’s economic health. For example, whilst major tax havens have actually less than one percent of the world’s population (excluding the United States), and whilst they have (as of 2005) only about 2.3 percent of the globe’s gross domestic product or GDP, they nonetheless ‘host’ 5.7 percent of the foreign employment and 8.4 percent of the equipment, plant and property of American companies. At the same time, the per capita real GDP in the tax haven nations grew by a healthy rate of 3.3 percent in the years 1982-1999 – almost 2.5 times the world average. Furthermore, in spite of fears that the combination of small populations and relative affluence in these lands would precipitate the creation of even larger governments, the reality is that the ratio of government to GDP in these locations is fairly reasonable. Possibly prompted by the Bermudan example and by a few other states identified as ‘high priorities’, the OECD set about defining a tax haven in a seminal 1998 paper that continues to reverberate to this day. Most significantly, a tax haven country has a policy of not imposing taxes (or only nominal ones); offers itself or is viewed as offering itself, as a place that permits non-residents to escape taxation in their homeland (or nation of residence); does not have an effective exchange of information with outside parties; lacks transparency; and attracts businesses with no ‘substantial’ activities – these last two criteria, especially, will be touched upon at various points later in this paper. In the defence of these two states, each one does impose indirect taxes; for instance, Bermuda has a fairly hefty payroll tax and also places taxes upon on all goods purchased on the island. Nonetheless, only the most ardent supporter would suggest that these two countries fail to rise to the level of tax-haven states. In terms of attracting foreign multinationals, tax haven policies are difficult to beat. However, critics charge that countries like Bermuda do not simply attract ‘real’ economic investment but also ‘brass plate’ or ‘booking operations’ that are characterized by a lack of actual business activity; in other words, international organizations like the OECD become suspicious when they see companies locating to places like Bermuda (or even Ireland) which do not have a lot of business-related action taking place. For countries that are trying to attract jobs as well as foreign capital, it would seem as though having tax haven policies can be a bit of a double-edged sword in the sense that a) other countries are sharply critical towards their ‘preferential’ taxation practices and b) these policies may not attract the jobs the aforementioned countries are hoping for. In fairness, tax haven policies in the United Arab Emirates (specifically, in the port city of Dubai) have attracted plentiful foreign investment on a scale that has (amongst other things) allowed the city to develop its communication and infrastructural capabilities while simultaneously wooing upscale tourists. One other problem with tax haven policies that offer low or non-existent tax rates is that international organizations like the OECD have asserted that they undermine the tax base (presumably of the countries that are seeing businesses flee elsewhere) and erode public services; in fact, ‘harmful’ tax competition has been compared to competitive devaluations and to tariff wars. To expand on this last point, the OECD (in 1998), released a study which argued that tax haven countries divert large amounts of foreign direct investment and ‘taxable income’ away from OECD member states. The tension between the OECD and tax haven nations has long threatened those lands trying to give corporations and individuals advantageous tax rates as well as the benefits of greater privacy. However, there is some sense that this tension is dissipating as more and more tax haven states belatedly embrace international best standards of practice. Be that as it may, only the most wildly optimistic person would dare say that the current hostility between the OECD and small tax haven states is not problematic; the willingness of the above-mentioned countries to cut multinationals ‘slack’ in terms of what they pay in the form of corporate taxes has raised the ire of the OECD and the powerful western nations which comprise its membership to such an extent that real political and even diplomatic problems could still linger in the future. To get to the heart of the problem, the OECD’s penchant for naming transgressors and then ‘shaming’ them in the court of international opinion has been perceived as bullying in some quarters; certainly, the nations that are targeted – or have been targeted – by the OECD are small, politically and economically weak and burdened with limited economic prospects, save for the financial services and tax breaks they offer to foreigners. One can maintain that a lot of this tension would simply go away if the countries engaging in tax haven policies and practices would cease their current practices – but that ignores the reality that these countries need the financial benefits that accrue from such activities; moreover, it is worth asking what the financial implications will be for multinationals and for the communities in developing lands that benefit – even if indirectly – from their presence. Individual Americans who think that tax havens are the perfect thing for them should give the idea a bit more thought: tax haven nations may be enticing in many respects, but US tax law makes it hard for individuals to spirit money somewhere else in the expectation they will not have to pay. For instance, US citizens are taxed on their world-wide income: the tax breaks found in places like the Caribbean, Luxembourg, or the Caymans do not apply to individual US citizens – just corporations. Furthermore, an offshore partnership aimed at mitigating the tax burden will not work for US citizens: the ‘rules’ simply assume that the private citizen earned so much money each year and do not view any profit from the partnership as being a simple long-term capital gain; as such, interest is added onto the taxes that the private US citizen must pay the government. As if that is not bad enough, the capital gains arising from the partnership is taxed as regular income and not as capital gain – which means higher tax rates in the end. Beyond what has been discussed above, individuals and companies using tax havens to avoid paying taxes may not simply be doing this sort of thing to spare themselves at tax time: money launderers like tax haven countries like the Bahamas because of the fact they disclose little information about the companies or individuals doing business within their environs; additionally, money launderers tend to exploit tax havens to the fullest extent possible. For all intents and purposes, tax haven policies really make life easier (though not trouble-free) for criminals eager to avoid the prying eyes of government. As an addendum, it must be mentioned that the United States government has recently taken action to reduce the ‘pay-off’ for wealthy individuals eager to exploit tax shelters. Remaining with America for just a while longer, the matter of off-shore tax havens has become so important to the United States government that exhaustive legislative hearings on this very matter have become de rigueur in recent years. Yet another challenge posed by tax havens is that they are so difficult to tackle from a legal point of view – something that clearly favours criminals at the same time as it grossly disadvantages law enforcement. To elaborate, at least one noted scholar has commented that it is well-nigh impossible to formulate a universal definition of a tax haven that can be used to effectively combat the fiscal abuses associated with this global phenomenon. Until such time as the international community comes to a universal understanding of the concept of a tax haven, criminals can feel reasonably secure that there will be at least a few places on earth willing to embrace them and their tawdry ‘business’ pursuits. Despite the conceptual challenges posed, the United States – as much as any nation – has decided that it has had quite enough of the tax evasion and money-laundering activities characteristic of tax haven nations with their generous tax avoidance policies. Recent court decisions in the US have expanded the power of US states to tax the income of corporations that do not have a ‘physical lexus’ with the state. In essence, the courts have taken the position that an out-of-state corporations so-called ‘in-state economic presence’ renders the absence of a physical presence (headquarters or office buildings or any kind of physical structure at all) entirely irrelevant as to determining the state’s capacity to pursue that corporation for money. Another problem that tax haven policies bring is that they give the wealthy one more means by which they can avoid paying their full weight in taxes. In essence, tax havens provide tax avoidance options to companies and to wealthy individuals; as a result, the tax burden ultimately ends up being borne (more and more) by the middle class and by those with fewer financial resources. Suffice it to say, as the rich grow richer while the poor grow poorer (courtesy onerous tax burdens), the ability of the poor to invest in education plummets. Over time, this can lead to a general decline in productivity – a decline causing great harm to the country that is unable to keep the rich from exploiting one tax avoidance scheme after another. The grim consequences of tax havens upon nations that are seeing the ‘flight’ of capital resources to far-off places reaches beyond just imposing a greater burden upon those ill-equipped to shoulder that burden; tax havens also imperil social services that are already under attack in an age of neo-liberalism. For example, in early 2005, it was reported that Canada’s top 5 banks shifted about $10 billion to offshore tax havens in the period from 1991 to 2004. According to the academic who headed up the study, the utilization of offshore tax havens and shelters is tantamount to engaging in economic terrorism insofar as the monies lost make it difficult (with the potential to be impossible) for the government to finance social programs that need public funds to survive. Despite the protestations of the banks in question that their foreign-based subsidiaries located in tax-haven lands such as Malta, Barbados and the Cayman Islands are simply a means of taking advantage of the competitive tax policies located overseas, the report stresses the aforementioned dollar figure and the fact that the total number of subsidiaries for the ‘big five’ stood at 73 as of the end of 2004. Nor is the problem of tax avoidance confined just to wealthy western nations that are finding it increasingly difficult to provide appropriate social programs in an era when their populations are aging at an alarming rate: in countries that feature (or have featured in the past) tax haven policies, the government is often unable to collect all the taxes it would like to service all the social programs it would like. For instance, whilst Chile has long been the most attractive country in the world when it comes to mining and direct investment in this field, the world’s leading copper producer also does not charge a royalty on the extraction of its most precious natural resource and its taxes are incredibly low – and sometimes non-existent because of legal accounting loopholes that allow for generous write-offs for things like equipment. Tax haven policies appear to offer many positives and more than a few negatives – something this paper has noted time and again. While it can be argued a number of different ways, one would be remiss not to point out that private equity firms (or maybe any firm) doing business in a country in the midst of a financial downturn can – and certainly have – used offshore tax havens to shelter the profits on their investments; American equity firms, as a matter of fact, did precisely this during the late 1990s to protect their investments in Korean financial institutions. Given what has been described in the last paragraph, it is tempting to say that companies which move their operations abroad to escape paying taxes at home benefit handsomely from the transfer; after all, why leave the technologically-advanced, human resource-rich and affluent west for a small or developing peripheral economy unless (amongst a few other reasons) the organization’s senior thinkers were intent upon saving as many dollars as possible from the taxman? Unfortunately, the expected tax savings do not automatically exceed the non-tax costs associated with the above-mentioned move; if anything, the decision to set up new subsidiaries (or to pick up stakes and move elsewhere) has manifested negative repercussions in the form of hidden and unexpected costs that negatively impact firm valuation. Proceeding along, it is commonly heard – maybe less so than in the past – that tax haven nations are predominantly nations that are less developed than those countries found in the west; the truth, though, is rather more different. Difficult as it may seem, even affluent western nations can properly be described as tax havens – the United Kingdom being the best example. In London in particular, the favourable tax laws are such that many Russian elites – who, in some instances, have reputations that warrant a bit of polishing – have injected vast sums of capital into the local economy. At the same time, London (and the United Kingdom in general) is not alone: Switzerland has also attracted plenty of Russian capital and it seems as though the two are responsible for the staggering flight of roughly $102 billion from Russia between 1998 and 2004. Again, the money that flows out of Russia now is the kind of money that could be directed towards such things as social programs and the like.

Thursday, September 19, 2019

Effective Use of Pathos :: Writers Writing Composition Essays

Effective Use of Pathos Ellen Goodman and Carol Tavris share styles in writing, audiences, and rhetorical appeals. Both authors write informally and direct their message towards listeners between the age of 30-45 years of age. Goodman and Tavris also use pathos to back up their essays. In Countering the Culture of Sex, Goodman addresses teenage sex and the media. Sex is sold throughout the United States by the television and music. Goodman thinks is the media is going to continue to propagate this material to the youth of the nation, then there needs to be a complete view of sex and the consequences. The images teenagers see today are only positive images of sex. They do not put the bad facts: sexually transmitted diseases, AIDS, and pregnancy, with all the good advertising sex has developed in their minds. Goodman stands for a movement towards correct portrayal of sex in the media. In Groups We Shrink From Loner’s Heroics, Tavris describes the phenomenon of social loafing. Through two incidences, Tavris depicts a society where people in groups allow a murder or beating to take place without intervention. This lack of responsibility stems from the group individual’s belief that someone else is already taking care of the situation. Tavris feels strongly that people who merely stand and watch should also be considered in the wrong. She wants the public to unite and look out for each other’s best interests, to not fall into a diffusion of responsibility. The writing styles in both essays are similar; they are informal. Tavris notes, â€Å"They behave badly because they aren’t paying attention, or they leave it to Harry, or they don’t want to rock the boat†¦Ã¢â‚¬  These modern day phrases make it easier for the reader to understand. These words take Tavris from the status of a Ph. D. in Sociological Psychology to an everyday person trying to make everyone understand her point. Goodman’s informal approach, â€Å"These messages that kids actually listen to ought to be piped into the hearing rooms where Congress is busy concocting a new welfare policy,† make it easier for her to connect with her audience. Welfare is an issue and an area of concern for many adults. The sarcastic, informal tone in Goodman’s words reflects the strength in her own belief and the belief she possess in the everyday citizen.

Self-Concepts in Julius Caesar :: Julius Caesar Essays

Self-Concepts in Julius Caesar All people have definite concepts of self. In different situations, one may feel short, tall, smart, slow, fast, talkative, reserved, etceteras. These self-concepts are usually very different than how others view us. Depending on one's actions, words or even tone of voice, one may misrepresent oneself and be misinterpreted. One may be so arrogant or so humble that they prevent themselves from seeing themselves through others' eyes. In William Shakespeare's play Julius Caesar, two main characters, Julius Caesar and Marcus Brutus, present different personas- one being each characters actual self-characterizations, which we learn through their discussions with others, and another is how they are actually perceived in the eyes of others. Their inability to project their true motives in performing certain actions eventually brings about their tragic downfalls. Julius Caesar believed that people needed one strong ruler in order to have maximum production and proper function of a society. He believed that he possessed many, if not all, of the characteristics required of a great leader. He spoke to others in a way which he believed exhibited authority, told people why he should be the one to lead them, and thought that his own advice was best. His unwillingness to listen to others is received as arrogance. Though already warned by the soothsayer to "beware the ides of March," Caesar refuses to heed advice to stay home from Calpurnia, his wife, because he feels that she is trying to keep him from obtaining power and status. Calpurnia believes Caesar to be a prince and is convinced that some falling meteors are warnings of a prince's death. When she hears her husband boast that he is more dangerous than danger itself, she recognizes that this is simple arrogance, and tells him so, saying, "Alas, my lord/ Your wisdom is consumed in confidence (Act II, scene 2)." In response to her criticism and humble petitions, Caesar momentarily agrees to pacify her. However, when he changes his mind and decides to leave against her admonitions, she reluctantly, but obediently fetches Caesar's robe and he departs for the Senate, and his meeting with fate. Caesar's greatest character flaw, however, is thinking that he is far above others and somehow invincible. When he compares his own perseverance with that of the North Star, saying "But I am as constant as

Wednesday, September 18, 2019

The Rock :: essays research papers

nothing (III.iii.75). Happy with Othello's answer, Desdemona leaves the garden and Iago, alone once again with Othello, continues his evil machinations. He asks if Cassio knew about Othello's love for Desdemona from the beginning of their courtship. Othello says yes and adds that Cassio even served as a matchmaker for the two and "went between [them] very oft". Iago shows deep concern and subtly hints that Cassio's ulterior motive had been all along to engage in an affair with Desdemona. Iago plays upon Othello's insecurities, reminding him that Cassio is younger and more handsome and is a white Venetian citizen. It does not take long before Othello is convinced of Desdemona's betrayal. He chooses the words of Iago over his trust in his wife, and declares "my relief must be to loathe her." (III.iii.268). Desdemona enters with Emilia to call Othello for supper. He tries to hide his inner turmoil but Desdemona can tell that he is troubled. He complains that he has a headache. She pulls out a handkerchief embroidered with strawberries and lovingly puts it to his head, but he pushes it away and it falls to the ground. Othello insists she not bother picking it up, and he tells her that he is ready for supper. For some time Iago has asked Emilia to steal Desdemona's handkerchief and now, alone in the garden, she has the opportunity. Hiding it in her pocket, Emilia wonders what Iago's intentions are for the handkerchief. Iago enters and Emilia proudly shows him the handkerchief. He calls her a "good wench" and she asks him for what purpose will he use it. He refuses to tell her and she leaves on his command. Once alone, Iago reveals what Emilia desired to know: I will in Cassio's lodging lose this napkin/And let him find it" (III.iii.321-2). Othello returns from his short supper and he is distraught to say the least: "Farewell, tranquil mind" (III.iii.350). Desdemona's treachery consumes his thoughts and he lashes out at I ago, demanding immediate proof of her betrayal.

Tuesday, September 17, 2019

Problems of the Past Essay

Usually, when one’s past problems are pushed away and neglected, they grow in size until they are too much to handle. The two short stories The Swimmer by John Cheever and A Rose for Emily by William Faulkner portrays how a reluctance to accept or let go of one’s past can lead to many problems and difficulties. This is emphasized through the development and actions of the characters, Neddy and Emily, the aspects of southern life and American suburbia, and the irony and structure of the plots. Throughout their lives, Neddy and Emily inevitably experience change despite their attempts to disregard and ignore it. The actions and characteristics of Neddy and Emily illustrate and give insight about their past, their crutches, and the archetypal change they ultimately face. The American suburbia and Southern town that Neddy and Emily reside in directly symbolizes their problems, emphasizes the changes they face, and possible sources that fuel their reluctance to let go of their past. The irony, structure and conflict of the plots illustrates the futility of Neddy and Emily’s reluctance to accept and let go of their past, the overall damage of their problems, and other sources that fuel their problems. The actions and personality of people can give insight about their life. Firstly, Neddy and Emily’s characteristics and actions illustrate their problems and past. For example, in The Swimmer, after Neddy visits the Halloran’s pool and Mrs. Halloran expresses her condolence towards Neddy’s misfortunes, Neddy says â€Å"My misfortunes? (†¦) I don’t know what you mean† (25). The fact that Neddy seems unaware of his problems shows how Neddy is reluctant to accept his past, so much so that it made him lose grip on his life. Similarly, Emily, after her father’s death, becomes secretive and â€Å"people hardly [see] her at all† (12). This shows how Emily clings to her past because she spends all her time confined in her house, avoiding the present. Additionally, â€Å"when the next generation, with its more modern ideas, became mayors and aldermen†, Emily refuses to pay taxes and says, â€Å"I have no taxes in Jefferson† (12). This emphasizes how she does not want to change from her past ways and conform to the new ideas of the town. Secondly, Neddy and Emily’s characteristics and actions illustrate the crutches that they use to forget or hold on to their past. For example, in The Swimmer, Neddy drinks a lot of alcohol and naturally accepts it from numerous houses he visits. This shows how he cannot cope with reality and his past so he uses a crutch, in this case alcohol, to make him wash away his reality and forget his underlying problems. Moreover, when Neddy decides to swim across the county, it shows how he is possibly using the idea as a way to keep his mind off his past. Likewise, in A Rose for Emily, Emily keeps her father’s body â€Å"for three days† after he dies (13). This reveals Emily’s desire to control another and her refusal to accept the fact of death. Her desire to control is her crutch and it shows how she does not want to let go of her past since her father, before he died, controlled her, so she â€Å"[had] to cling to that which had robbed her† (14). Lastly, the actions and personalities of Neddy and Emily signify the archetypal change that they ultimately face. For example, in The Swimmer, after completing his journey, Neddy â€Å"[cries for] (†¦) probably the first time in his adult life† (27). When compared to Neddy’s first description of being very happy, youthful, with â€Å"[nothing] confining in his life,† it emphasizes the change that Neddy faces despite his attempts to avoid it (21). In contrast, in A Rose for Emily, Emily does not go through any change as she stays confined in her house, with â€Å"the only sign of life about the place being the Negro man (†¦)going in and out with a market basket† (12). Her lack of change as a person while the â€Å"newer generation became the backbone and the spirit of the town†, illustrates her dislike towards change as a whole (16). This also emphasizes her reluctance to let go of her past because it would involve change, which she clearly loathes. Ultimately, the characters’ actions and personalities create irony because their problems are expressed through them, despite their efforts to forget about it. The setting one resides in could be a factor that influences one’s actions and characteristics. The setting that one resides in can give insight about their way of life. Firstly, the American suburbia and Southern town that Neddy and Emily reside in directly symbolizes their problems. For example, the setting in The Swimmer is illustrated to be an American suburbia full of wealthy and privileged adults who spend all their time drinking and having parties. This is symbolic of Neddy who considers himself energetic and having â€Å"especial slenderness of youth† with very few problems (21). However, just like the suburbia, under Neddy’s apparent happiness and bloated comfort lie growing family and economic problems. Similarly, A Rose for Emily portrays the setting to be a southern town with ignorant views and rumours. This is representative of Emily’s ignorance towards change because despite many messages from the mayor and sheriff asking for change, â€Å"[Emily] would not listen to them† (16). Secondly, the societies and settings that Neddy and Emily are in emphasize the possible sources that fuel their reluctance to let go or hold on to their past. For example, the society in The Swimmer makes Neddy act like everyone else where people have parties, fun, and are â€Å"honored to give [Neddy] a drink† (26). This illustrates how Neddy’s problem with accepting his past could have rooted from his town’s society where he is expected to live in apparent happiness. Similarly, the society that Emily is in expects her to act like others, like when Emily is expected to marry someone. This shows how Emily’s necrophilia and use of her father’s controlling ways was caused by the society because she was expected to marry someone, but since Homer was not a â€Å"marrying man†, she killed him so she could be with him and be in control (15). Lastly, the settings that Neddy and Emily reside in emphasize the changes they face. For example, in The Swimmer, as Neddy begins his journey and is unaware of his problems, the setting is described as a â€Å"midsummer Sunday† where everything seems peaceful and perfect (15). As Neddy continues his journey and his problems and past begin to dawn on him, the weather changes and a thunderstorm occurs. By the end, â€Å"the place [is] dark† and gloomy and Neddy is hit with the full realization of his problems (28). This pathetic fallacy is symbolic of the change that Neddy goes through because the setting and weather are directly connected to his emotions, changing depending on how he feels. Similarly, in A Rose for Emily, as the town changes constantly, Emily’s house stays, â€Å"lifting its stubborn and coquettish decay† (11). The fact that her house is described to be stubborn and decaying is symbolic of Emily, who is also stubborn towards change and is decaying metaphorically, as she lives in her past, confined from the outside world. Ultimately, it is shown that the setting one resides in can heavily influence the decisions and choices one makes. The setting of a story is closely linked to the plot as it has influence on it. The plot of a story connects the characters and settings to the problems and difficulties at hand. Firstly, the irony of the plots illustrates the futility of Neddy and Emily’s reluctance to accept and let go of their past. For example, The Swimmer is ironic because Neddy drinks alcohol in order to forget about his past but it ends up sharpening his unhappiness and problems. The irony emphasizes how Neddy’s attempt at forgetting his past is pointless and futile because it ends up coming back to him. Likewise, A Rose for Emily is ironic because Emily buys arsenic and the town thinks, â€Å"she will kill herself† with it, but Emily ends up using it to poison Homer (15). This shows how Emily did not chose death as a way out of her past but succumbed to her father’s controlling ways. She resorted to necrophilia in order to control Homer, emphasizing how her reluctance to let go of her past is useless because in reality, she can never go back to her past. All she can do is pretend to still be in the past by dwelling on her father’s old ways. Secondly, the structure of the plots emphasizes the overall damage that Neddy and Emily face. For example, The Swimmer ends with Neddy looking at his abandoned and broken down house. The fact that there is no falling action shows how Neddy’s disregard for his past upscale his problems to the point of no return. In contrast, A Rose for Emily does not follow a regular beginning to conclusion structure since it begins with Emily’s death. The non-chronological and unnatural structure is symbolic of how Emily, who was once considered â€Å"tradition, a duty, and a care†, had succumbed to eccentric and unnatural ways (11). Lastly, the conflict of the plots illustrates additional sources that fuel Neddy and Emily’s problems. For instance, The Swimmer portrays the central conflict to be person vs. himself since Neddy always â€Å"[needs] a drink†, showing how he cannot control his urge (26). This emphasizes how his problems are deeply rooted in his alcoholism and are simply not from his family and economic problems. In contrast, the main conflict in A Rose for Emily is person vs. erson since Emily’s father was possessive and controlling of Emily. The town â€Å"[remembers] all the young men [Emily’s] father had driven away† illustrating how he kept Emily isolated from the community (14). This shows how Emily’s eccentric ways and hatred towards change stemmed and rooted from her father because of the way he treated her. Since he controlled her so much, Emily had no choice but to cling on to the past when he died because it was the only thing she was used to. Ultimately, the plot emphasizes how Neddy and Emily created more problems than they started out with by not letting go or accepting their past. In conclusion, the two short stories The Swimmer by John Cheever and A Rose for Emily by William Faulkner emphasize, through the development and actions of the characters, the aspects of the settings, and the structure and irony of the plot, how a reluctance to accept or let go of one’s past can lead to many complications and difficulties. Ultimately, when people with underlying problems reside in a society, whose views and traditions tempts them to forget or cling on to their past, end up losing their grip on reality and ruining their lives.

Monday, September 16, 2019

Chilean Mine Collasps

Chilean Mine Collapse BCOM/275 Chilean Mine Collapse In Chile, on August 5, 2010, a collapse inside a main access tunnel of a mine trapped 33 miners inside (Parry & Retther, 2010). The miners were trapped at a depth of at least 700 meters (Weik, 2010). There were 32 Chileans men and one Bolivian man trapped in the old gold and coppers mine (Parry & Retther, 2010). The miners estimated that they would not be rescued for four months. The miners had to receive emergency food and supplies through a bore hole. Around 2 p. m. , Raul Villegas had just finished filling the truck with rocks when he heard a loud crack (Yang 2013).Being at least 700 meters below the surface with dust filling the cavern did not affect Villegas because the sounds of collapsing rocks and the dissatisfaction of the earth was something that Villegas was used to hearing. Villegas proceeded to do his job as he passed a fellow miner Frank Lobos, in which he was walking down the mine to get some men for lunch (Yang, 201 3). As Villegas proceeded closer to the surface, cloudy grime overtook the truck enclosing him in dirt and gloom. As he began to see the surface there was a massive collapse (Yang, 2013). After the collapse, Villegas rushed from the mine onto the surface.After this incident occurred Villegas reported it to the supervisor, but it took hours later before he would notify authorities (Yang, 2013). Upon being trapped in a mine the 33 workers were anonymous because there were a bunch of the miners trying to make a living shaving away at the rocks. A century ago miners that were trapped were considered a lost cause. If the mine was caved in then the miners would hammer crosses into the ground. Because of this theory miners in the area started placing wooden crosses outside the entrance. For the saving team, leaving the 33 miners to decease in that pit-hole was not a possibility (Yang, 2013).Villegas and other miner workers was sent down the mine but after getting 400 meters, they realized that the ramp that was once there is now gone. Around 700,000 tons of rocks and more than six times that bulk of the solid concrete that distorted in the mine, which cut off slopes and destroyed the mines air circulation shaft. They later discovered that a stepladder was lost from that ventilation shaft that could have permitted the miners to freedom. Several hours after the collapse The Atacama region’s six-person special tasks crisis force was called to the mine which they entered around 9 p. . (Yang, 2013). On a Saturday, two months after a rock collapsed and sealed the Mina San Jose, a rescue hole was competed for the miners. Almost once every half hour, a man climbed into a cage nearly a half-mile underground and made a trip upward. They monitored the miners on video for any sign of panic and they were aided by oxygen masks, glasses to protect their eyes from light and sweaters for the climate from heat to chill air (Yang, 2013). Considerations to remember given the diff erent roles and people are very important, considering the people that were affected by this incident.Both the business and the family were affected by this accident because the company already established a bad reputation from the recent deaths that occurred. The family members were affected because they did not know if there love ones would make it out alive or not. In order for the company to stay in business there role was to recuse these men as quickly as possible, whereas the family role was to keep faith (Yang, 2013). The potential needs of the family member would consist of sympathy and assurance.When the family receives the message that their love ones are trapped in a mine they need assurance that they will do everything in their power to save them. The potential needs of the company’s employees when receiving the message is the assurance that there would be another job for them to support their families, also the assurance that they will save their fellow miners (Y ang, 2013). In conclusion, the action that the writer would take before and after the message is delivered is to intake the situation so there would be no surprises. The writer would also hope for the best and let the information soak in before reacting.The Chilean Miners are very strong men and they never lost their faith. They had to eat less, drink less and stress less in order to survive. Now these men has celebrated birthdays and enjoyed their life without looking back. References Parry, W. , & Retther, R. (2010, August). Facts about the Amazing Survival Story. Retrieved from http://www. livescience. com Weik, J. (2010, August 6). Over 30 workers trapped after Chilean copper mine collapse. Over 30 workers trapped after Chilean copper mine collapse, 4(224), 1-2. Yang, J. (2013, March). From collapse to rescue: Inside the Chile Mine disaster. Retrieved from http://www. thestrar. com