Corporate Income Taxes - Tax-Planning Client Letter on Irrevocable Research Paper

Corporate Income Taxes - Tax-Planning Client Letter on Irrevocable Trusts, Gift Tax, and Estate Tax - Research Paper Example n this case, he will have estate and tax considerations as the part of the asset under irrevocable trust will not be reflected in his tax obligations. By removing a part of the estate from all incidents of ownership, my client will effectively remove them from his taxable estate, Hosseini (2013). Furthermore, the client will be relieved from tax obligations emanating from that part of asset under irrevocable trust. Though tax law differs among jurisdiction, the granter will not be exempted from the aforementioned tax relief if he remains the trustee of the trust. The fact surrounding this case is that the irrevocable trust has both drawbacks and benefits in equal measures. On the part of the disadvantages, the trust cannot be revoked, as the name suggest. In addition, it cannot be amended to accommodate other inclusions or exclusions. On the other hand, the granter is exempted from various tax burdens including estate and income taxes. These facts are significant for my client so as to make a sound decision. The issue in this legal matter is that the granter is interested in establishing an irrevocable trust in favor of his two grandchildren. In this case, his interest is two have the beneficially receive the income from the estate to be distributed to the two children until they are 20 years of age. In this case, they are interested in knowing the benefits and drawbacks of taking this particular choice or rather to learn of other available channels that can be used to address their interests. Rules and regulations governing estate tax in America are enshrined in the estate and gift act of 2001 together with a multiple amendment to the same. The Act provides that estates are subjected to taxation that is gazetted in the government press in a given period of time. In this case, the tax is payable by the person to which the estate in registered or the trustee, Frischmann (2008). This implies that my client, as the registered owner, is supposed to remit both the

Communication Unit Essay Example for Free

Communication Unit Essay To build relationships – by smiling, waving or simply saying hello when building a relationship with a new child, new member of staff or new parents settling into our setting. †¢Maintaining relationships – by simply saying hello or goodbye to people and children in our setting is maintaining a relationship which involves a lot of our language and communication use. To gain and share information – which helps us in the way we work. Information we gain and share not only comes from the children but from the parents, families, colleagues and other professionals. †¢To gain reassurance and acknowledgement – by giving children praise, physical reassurance, making eye contact or showing interest in what activity they are doing as well as providing colleagues with reassurance and acknowledgment in sharing new ideas and information. To express needs and feelings – this includes colleagues, parents and children as we need to be able to express our needs and feelings in order for needs to be met and for the effective running of the setting. †¢To share ideas and thoughts – this includes colleagues, parents and children such as creative ideas and thoughts. (A. C 2) It is important to establish good relationships with children, parent, colleagues and other professionals to ensure the effective running of our setting which allows for us to plan and meet their individual needs. Those with good communication skills such as body language, facial expressions and ways in which others listen and talk to you, will have strong relationships with parents, colleagues, children and other professionals. Some ways that communication affects relationships are: †¢Sharing and gaining information – as we need to be able to share and gain information to help the effective running of the setting which may include information on how the child is feeling, what interests them, any information to do with their health and welfare such as any allergies, or conditions i. . asthma, learning needs i. e. referrals to speech and language therapist. †¢Settling in – as children would feel uncomfortable settling in until they are comfortable with us which means that finding ways to communicate with the child is important to start building a relationship with them which will help settle them. It is not only the child who may find it hard but their parents also so it is important to find ways to communicate with the parents to build a relationship where they have total confidence and trust in us to care for their child. Supporting children’s play and learning – this depends on the quality of the relationship between adult and child as children play and learn more effectively when they are relaxed and comfortable with those around them. They will also benefit from playing and learning activities with adults through good communication which can allow adults to help them learn new vocabulary, develop different concepts and express ideas. †¢As children get older they will move between different setting s s uch as from day nursery to nursery school which means they will be around different carers during a day. This can be made easier if all adults involved share a good relationship which allows them to communicate easily. †¢Effective teams – as we often work with other professionals it is important for us to work well together and build strong professional relationships as the quality of relationships with other professionals can be enhanced or threatened depending on how we speak to them, react to their ideas or suggestions and the tone in which we speak to them. It is important to have a good relationship as if the relationship has broken down then the quality of service for children and their families is likely to be less effective. Outcome 2: Be able to meet the communication and language needs, wishes and preferences of individuals (A. C 1) This will be seen in observation. (A. C 2) There are a number of factors that early years workers need to consider in promoting effective communication with others as it is essential to consider different communication methods which are the right communication style, although most of our communication is based on face to face interactions there are certain factors we need to consider when using this communication style such as: Environment which is important to think about the location as in a busy and loud environment it is hard to communicate and have a conversation such as for parents and young people we may choose a quiet place whereas with toddlers and young children we need to provide a welcoming and friendly place. Proximity, orientation and posture which helps us to be sensitive towards other peoples needs such as children who we may have a strong positive relationship with may feel better having us close to them but with children who we do not know this might scare or push them away which also requires us o be observe when communicating. Also how to position your body when communicating as to not be so direct when standing right in front of a child or adult as this makes it uneasy to break eye contact which could make the encounter uncomfortable where standing at a slight angle allows it to be less direct and at ease to break off eye contact, although it is not only how you position your body but o n posture also whether standing or sitting as you do not want to seem bored by maybe being slouched down. It is important to think about what signals we give out. Listening skills which is also known as active listening which requires not only listening but observing body language, gestures, facial expressions and other signals that are being sent out by the child or adult. By giving your full attention to the other person is not just listening to what they are saying but on how they say it which is important when encouraging young children’s speech and dealing with parents. Time it is important to not rush communication as children and adults need time to think of how to respond and what they would like to communicate in conversation. A. C 3) This will be seen in observation. (A. C 4) This will be seen in observation. Outcome 3: Be able to overcome barriers to communication (A. C 1) Communication is based on sharing and is important to remember when promoting effective communication is that not everyone shares the same views and experiences such as childhoods, culture, family background or linguistic knowledge. Therefore we can not be sure that our own personal styles of communication will be effective. A number of factors that can affect people’s communication are: Culture and family background affects the way in which people communicate as in some cultures eye contact is interpreted differently and is not essential in the way they communicate as well as family background as each family is different and share their own ways of communicating together such as children who hear bad language at home and repeat it not realising or a child who hears more than one language at home. Some children may come from a loud and confident family whereas another may come from a shy and timid family which affects the way they communicate in childhood and in adulthood. Personality can affect the way in which children and adults communicate as early on we can see children who are more daring and outgoing yet they may not have developed language. Identifying and observing a person’s personality is important to communication as a child or adult may seem not interested or bored where it is actually they do not like to speak in groups or to people they do not know. Literacy which involves reading and writing as some may have developed these to a higher level whereas others may find them difficult for different reasons such as learning difficulties or language barriers. ICT knowledge which involves sending and receiving emails, having internet phone conversations or accessing and uploading photos or video clips. Although some people may share them same difficulties they may have with literacy and may or may not prefer this type. Confidence and self-esteem are the main factors in the kinds and styles in which people communicate which could lead on from previous experiences they have encountered such as a child was made fun of because they said or spelt a word wrong so in later life they avoid spelling and writing, where a child who listens may become a confident adult who will share their opinions and views. A. C 2) Some potential barriers to effective communication are: Information the sender may want to send but have language difficulties and is unable to express themselves in spoken or written forms. They may also not understand others needs. ( Encoding as the sender may send out an inappropriate method of communication such as a written formal le tter rather than a verbal conversation. The sender could also may have difficulty in choosing appropriate words or use an inappropriate tone of voice. The sender may write illegibly or have language difficulties and are unable to express themselves. ( Transfer such as emails may not be received, post may go missing, background noise may interfere, verbal or written messages sent through children may not come across fully, voice mail may not be listened to by recipient or verbal messages sent by an adult may not come across fully. ( Reception as people suffer from hearing difficulties they may not realise that the communication was meant for them or a person with a visual impairment may not be able to see facial expressions. Gestures or written messages clearly. ( Decoding the recipient may not understand or hear the message correctly because of language difficulties, may not have the time or experience to fully understand the intended message, their past experiences influence how they receive and interpret messages, the relationship between sender and recipient may influence communication whether the sender is someone the recipient does not know or the recipient may be distracted and not listen fully to the message. ( Feedback may not be seen which means the sender may not realise that there are difficulties in their method of communication, they may not show any facial expressions or may interpret the recipient reaction wrong. ( Response may not be sent back and the message has not been received or fully understood or the sender may respond negatively as method of communication is misunderstood or unclear. (A. C 3) This will be seen in observation. (A. C 4) This will be seen in observation. (A. C 5) There will be a time when extra support may be needed to share effective communication with a child or adult and to meet their needs which include: Speech and Language Services which we may need the support of such as speech and language therapists who help us find was of communicating with children and young people. They would also provide us with support, guidance and suggestions of resources we can use to help aid us in communicating with children and young people such as the picture exchange communication system (PECS) or provide training in visual systems like makaton. Speech and language therapists work closely with infants, children and adults who have various levels of speech, language and communication problems. They would also work with people who have swallowing difficulties. They would assess the clients needs before developing individual treatment programmes which would enable the client to improve as much as possible involving families, carers and teachers. Speech and language therapists usually work as part of a multidisciplinary team with other health professionals such as doctors, occupational therapists, psychologists and physiotherapists and may also liaise with professionals in education and social services. Speech and language therapists job responsibilities include: †¢ identifying children’s development †¢ Identifying their speech and communication difficulties/disorders †¢ Assess and treat swallowing and communication difficulties caused by congenital problems like cleft palate or acquired disorders from a stroke or injury †¢ Devise, implement and revise treatment programmes †¢ Monitor and evaluating clients progress Advocacy Services as part of the united nations convention on the rights of the child we are obliged to share information with children and young people on matters that are important to them. The child would then be assigned an advocate who’s job role is to put forward the child’s best interests and to relay to others the feelings and needs of the child or young person. Advocates are particularly essential for children and young people who are in local authority care or for children and young people with communication difficulties. One type of childrens advocate represents or gives voice to an individual or group whose concerns and interests are not being heard. A child advocate will try to prevent children from being harmed and may try to obtain justice for those who have already been injured in some way. A child advocate may also seek to ensure that children have access to positive influences or services which will benefit their lives such as education, child care and proper parenting. Another form of child advocacy happens at the policy level and aims at changing the policies of governments or even trans national policies. These advocates do lobbying, policy research, file lawsuits and engage in other types of policy change techniques. Outcome 4: Be able to apply principles and practices relating to confidentiality (A. C 1) Confidentiality is data protection and is about respecting people‘s right to privacy and keeping information safe which they have provided and not share with other people or pass on personal information about the families and children you are working with, except when it is in a child’s best interest to do so e. g. here are concerns about a child’s welfare as they are showing signs of abuse so I would approach my boss or manager about it but not discuss it with anyone else unless it concerns them or if a parent has asked for the contact details of another child’s family where I could not give that information as I do not have consent to give it out nor do I have access to such information. Otherwise as a main rule it is essential to consider all gained inf ormation as confidential. Most settings have a confidentiality policy to help ensure that this applied which all employees MUST read and apply to their work. Congeniality is very important when working with children and young people that there is a legislation that covers all the stored information. That legislation is Data Protection Act 1998. The Data Protection Act 1998 covers both electronic records and paper based records. It strictly regulates the keeping of records, passing of information and the storing of data. The act was created to protect people’s confidential and personal information from being shared without consent. Any work settings that collect and store information about children, young people and their families must register with the Data Protection Commission and anyone who has access to any of the information must follow the acts principles. All information stored must also be up to date and access secured. (A. C 2) This will be seen in observation. (A. C 3) When working in early years settings parent and children have a right to confidentiality although there may be some times when the need to maintain confidentiality will be breached if disclosing concerns such as if there are concerns about a child’s welfare e. g. abuse. Where abuse of a child or young person is suspected all settings should have a designated person/s to deal with child protection issues. If you have concerns that a child is being abused it is our job to disclose this information to the designated person of the setting unless you think by disclosing the information will put the child/young person in further danger which can be very hard to work out so having colleagues to discuss this will help you come to a quick and more accurate conclusion. This can become very difficult if you feel that there is a child or young person abuse issue and the designated person thinks that there isn’t. I think if you have a doubt then it is better to be safe than sorry and maybe monitor the child gathering more information but if the child is in significant danger then report it to the safeguarding board immediately. Parents will have had a copy of the child protection policy which states that information regarding every child will be disclosed if it is deemed that any child is in significant harm or danger which gives us the right to report any kind of abuse to the safeguarding board without the parents, carers or guardians permission. However it is important to follow the right steps whilst reporting a case of abuse or a suspected case, we need to gather the correct information such as if a child or young person discloses information to you do not promise to keep a secret because we will have to disclose the information given and this will make the child think that they cannot trust that person anymore as they trusted you in the first place to disclose the information. Also a main feature of sexual abuse is that the abuser asks the child to keep this a secret between them. Breaching confidentiality is very serious and most settings have a procedure in which you should follow in the case that breaching confidentiality arises. Information should be passed quickly and directly to the person in charge of dealing with such concerns although confidentiality is still upheld so that other staff, parents, etc do not know anything about the concerns UNLESS they do need to know.

Body Image in Children and Adolescents Essay examples -- Self Esteem W

Body Image in Children and Adolescents What is body image? A two-dimensional model of body image incorporates both perceptual and emotional components. It focuses on both how we feel about the size and shape of our bodies and how accurately we perceive our body size as well. A more recent cognitive approach suggests that body image is a complex set of cognitive schema. A schema is a grouped body of knowledge. Groups of schema are readily available for important tasks such as guiding behavior, circumstantial scripts (or dialogue), and evoking the appropriate emotional, somatic, visual, and auditory responses in certain situations. The cognitive schema for body image is an organized domain of knowledge about oneself and others. Different situations evoke different schema. For example, watching a runway show or looking at a women’s magazine filled with page after page of waifs may evoke the "I’m fat" schema, while being complimented for how good your body looks in a certain dress may evoke the "I’m sexy" schema. We begin constructing schema from a young age; thus, by the time we are adults we have been through many experiences and established very elaborate schema. Such elaborate constructs are resistant to change. These schema influence our perception of the world and ourselves, our feelings, and our behaviors. Every culture around the globe stresses specific ideals for body image. In the United States and many other countries, the media plays a big role in how we view ourselves- it shows us what is "good" and what is "bad." In many ways our society infiltrates our concept of ideal body image by setting unrealistic expectations for both genders. At an early age we are instructed to pay special attention to our appearance. A... ...ertal development among male and female adolescents. Adolescence, 34(133), 69-79. Gardner, R.M., Friedman, B.N., & Jackson. (1999) Hispanic and White children’s Judgements of perceived and ideal body size in self and others. The Psychological Record, 49(4), 555-564. Wong, Y., Bennink, M.R., Wang, M., & Yamamato, S. (2000) Overconcern about thinness in 10- to 14-year old schoolgirls in Taiwan. American Dietetic Association, 100(2), 234-237. O’Dea, J. & Maloney, D. (2000) Preventing eating and body image problems in Children and adolescents using the health promoting schools framework. The Journal of School Health, 70(1), 18-21. Coller, T.G. & Neumark-Sztainer, D. (1999) Taste of food, fun, and fitness: A community-based program to teach young girls to feel better about their bodies. Journal of Nutrition and Education, 31(5), 292-293.

Qrb/501 Week 6 Deliverable Essay

Week Six News Article Summaries Post Lehman Brothers Stock Market Crash Discussion In 2006, Brothers David and Tom Gardner started a community database to help consumers choose stocks. Developing the concept of longer-term investments over extended periods, versus the forecast method based on timing and risk. Motley Fool, the name chosen for the firm, asked staff to interview the firm’s top 18 investors to discuss lessons learned from the demise of Lehman’s Brother Stock at the five-year anniversary mark. Seth Jayson has learned to invest a little bit each month into the best companies and has stopped looking for quick fixes. Morgan Housel, discusses his lessons: cash= options, and debt= loss of options. Another point is to consider purchasing more when the stock crashes and to view risk as a gift. The forecast profession is deceptive, and to recognize that the market has recovered in four years. David Gardner predicted the fall of Lehman Brothers six months prior to the fall, which reinforced his methods of helping investors, succeed in the market. LouAnn Lofton recommends separating emotion form investing, to think long term and purchase stocks at lower rates during the crash. Alyce Lomax indicates her fears that people have not learned from the crash and that history has a habit of repeating itself. Alex Dumortier, who is CFA, explains his perspective of considering the unimaginable as possible and to prepare for uncertain measures. Jim Mueller recommends his tool for success has b een to keep a journal. Stating his process is to analyze motivations and trends before choosing to purchase stock. Charley Travers firmly reinforces investing in companies with cash rich balance sheets and strong free cash flows. Matt DiLallo took a time out from the market post-crash and looked for longevity instead of timing, stating â€Å"timing in the stock market is a fool’s errand† (Motley Fool Staff, 2012, n.p.). Chuck Saletta shares his process of choosing based on a solid balance sheet. Isaac Pino believes that Main Street has learned and suffered post-crash but not Wall Street, claiming that banks are still carrying too much debt and leverage. Patrick Morris supports what he learned during college studying finance, that â€Å"stocks are priced to be the present values of future cash flows,† and supports rate of return for stocks yielding more than savings (Motley Fool Staff, 2012, n.p.). Frank Thomas believes in planning and building a buying list whil e maintaining enough cash to support daily living costs. John Divine stresses the need to remain calm and keep the long-term goals in the big picture. Joe Tenebruso viewed the crash as an opportunity to move capital into strong companies and developed a new strategy he named Tier 1. Jake Keator learned that investing takes time and to be patient. Anders Bylund recommends the approach of keeping 10% of retirement liquid. John Reeves expresses that in a down market good companies like â€Å"Starbucks and Apple,† are misrepresented in the stock market but will bounce back in time (Motley Fool Staff, 2012, n.p.). In conclusion, the firm of Motley Fool explains skills learned to excel in the stock market: reinforcing long-term goals with companies in good financial shape, and consider purchasing those companies’ stocks during down markets to maximize return. 2008 Crisis Still Hangs Over Credit-Rating Firms This article has some direct links to business math principles because it addresses some concerns from the 2008 financial crisis. In 2008, some financial guru(s) compared it to the great depression, revamping the name to the â€Å"great recession† (Krantz, 2013, n.p.). During this time many major corporations, financial mainly, went into some sort of bankruptcy and got a bail out from the government. In this article the author addresses how some credit rating agencies were excusing poor credit ratings and banks allowing approval of risky mortgages when they should not have. In 2008 the agencies’ ratings played a critical role in the marketing of risky mortgage-backed securities, such as collateralized debt obligations. Investment banks had also bundled collections of individual mortgages, which alone can be hard to trade, into baskets that could be bought and sold like any bonds. These financial instruments were sold to investors but to sell them, the investment banks relied on the receipt of stellar ratings from the agencies to tempt investors starved for return. The author questions whether or not these companies have learned from their mistakes to avoid making the same mistakes again. This article links to this week’s objectives of applying business principles to make finance and operational business decisions because, in these aforementioned instances, credit rating agencies did not do that. They did not follow the basic math principles of business and instead took a road that surpassed logic and went more into greed. By applying the business math principles these agencies would have known that the risk was too great and would not have approved such deals because of the severity of the risks. Obama to Use Lehman Anniversary to Cite Progress * In this article, the author discusses President Obama’s progress on the economy. He is using the fall of the Lehman Brothers to show how much progress he has made in the economy. He is using certain math principles to try to help America get out of the financial crisis. He is trying to create a budget system but is clashing with Congress on the decisions he is making. President Obama argues that a better capitalized and regulated financial sector will give more credit. This will in turn help fuel the economy. According to the article, the federal government has paid back the debt that the accrued during bailouts of 2008. According to the Pew Research Center poll, the public is not convinced that the economy is fixed. The unemployment rate is at 7.3%, which is high. The article states this high rate is because some people have left the workforce and stopped trying to join it again. Sen. Elizabeth Warren, a Massachusetts democra t stated, â€Å"We should not accept a financial system that allows the biggest banks to emerge from a crisis in record-setting shape while ordinary Americans continue to struggle† (Kuhnhenn, 2013, n.p.). Obama wants to continue with his budget and use part of the $700 billion that has been allocated to help bail out other companies. The public accepted this a general success. The end of the article states that the federal government will bring in more revenue this year but still has $700 billion budget deficit. There is a spending problem, and it must be addressed. As a business it has to have an income through goods, sales, etc. to succeed. This needs to exceed the liabilities and expense. In the end, this is not what is happening. * The DOW has a Good Week The Dayton Daily News reported that the DOW Jones industrial average had one of its best week’s this year, rising 75 points (0.5%). The speculation for this positive performance included reports showing both inflation remaining stable and consumers purchasing more. Another helpful act came from Intel’s stock rising 66 cents (3%). Analysts found that reports varied on how the economy performed: some showed that although Americans purchased more items like cars and electronics, major clothing retailers cut profit projections for the remainder of the year because of lower sales. Wholesale prices, however, did not grow much, lending evidence that inflation is relatively stable. Investors stated that trading will likely change drastically after the Federal Reserve’s policy meeting on September 17-18, citing that they will decide plans for the bond purchasing program and how much they will cut back spending on those bonds. This article relates to the course objective quite directly. This week’s learning objective ties this course together, taking business math principles and using them to make operational decisions. The DOW Jones shows businesses how they stand against competitors and reveal areas for potential investment. Many corporations have investment advisors watching the stock market and advising when and what to buy or sell. Business leaders watching and analyzing the DOW Jones not only reveals insight into how individual businesses perform but also shows them the prices in certain markets. This is a useful tool for investors to know where to put their money, buying stocks when prices in one market are low and selling stocks in another market where prices have peaked. Your Money: Keeping retirement on track takes focus The main focus of this article was how the financial crisis five years ago has made it harder for people wanting to retire. People today when they want to retire have to take into consideration that in order to retire today there must be a savings in place. According to a retirement survey done by PNC Perspectives people that originally planned to retire between the ages of 60 to 62 will have to work longer than originally expected (Tompor, 2013). According to the survey, â€Å"About 43% of those who are not yet retired and still working said they have a pension; but about 64% of those who are retired have a pension†(Tompor, 2013). This article also shows interviews done with Thomas Palka and Connie DeMetsenare. Thomas is a self-employed business man that does not currently have a pension plan. Thomas at the age of 52 has no plans on retiring any time soon. He knows he has to continue to work in order to have income coming in. Connie is 48 and current is investing in a 401(k) plan through her employer. He and her spouse paid cash for their current house they live in to eliminate being stuck paying a mortgage they may not be able to afford once they retire. Connie plans to retire at the age of 67. Based on this article many aspects can stop a person from retiring. Those aspects include not having a pension or 401(K) plan in place, financial crisis that can affect retirement funds, and having too much debt. To live comfortably a person must have a savings plan in place and eliminate their current debt. Reference AP, A. (2013, September 14). Dow has good week. Dayton Daily News. Retrieved from http://www.daytondailynews.com/news/business/dow-has-good-week/nZwx2/ Krantz, M. (2013, September 13). 2008 crisis still hangs over credit-rating firms. USA Today. Retrieved from http://www.usatoday.com/story/money/business/2013/09/13/credit-rating-agencies-2008-financial-crisis-lehman/2759025/ Kuhnhenn, J. (2013, September 14). Obama to use Lehman anniversary to cite progress. USA Today. Retrieved from http://www.usatoday.com/story/money/business/2013/09/14/obama-lehman-anniversary/2813687/ Motley Fool Staff, (2013, September 12). Five Years After Lehman: Investing Lessons from the Financial Crisis. Retrieved from http://www.fool.com/investing/general/2013/9/12/5-years-after-lehman-investing-lessons-from-the-fi.aspx?source=ihpsitth0000003&lidx=1

Distribution strategies of Toyota Essay

?The company’s distribution strategy covers choice of firm distribution and transport, number and location of warehouse and weather the company carries out activities itself or buys (outsources) them. Toyota’s automotive sales distribution network is the largest in Japan. As of March 31, 2009, this network consisted of 290 dealers employing approximately 40,000 sales personnel and operating more than 4,800 sales and service outlets. Toyota owns 19 of these dealers and the remainder is independent. In addition, at March 31, 2009, Daihatsu’s sales distribution network consisted of 62 dealers employing approximately 5,500 sales personnel and operating approximately 700 sales and service outlets. Daihatsu owns 36 of these dealers and the remainder is independent. Toyota believes that this extensive sales network has been an important factor in its success in the Japanese market. A large number of the cars sold in Japan are purchased from salespersons who visit customers in their homes or offices. In recent years, however, the traditional method of sales through home visits is being replaced by showroom sales and the percentage of automobile purchases through showrooms has been gradually increasing. Toyota expects this trend to continue, and accordingly, plans to improve its sales activities such as customer reception and meticulous service at showrooms to increase customer satisfaction. Sales of Toyota vehicles in Japan are conducted through four sales channels — â€Å"Toyota,† â€Å"Toyopet,† â€Å"Corolla† and â€Å"Netz. † In addition, Toyota introduced the Lexus brand to the Japanese market in August 2005, and currently distributes the Lexus brand vehicles through a network of approximately 170 sales outlets in order to enhance its competitiveness in the domestic luxury automobile market. The following table provides information for each channel as of March 31, 2009.

Grammatical Error Definition and Examples

Grammatical Error Definition and Examples Grammatical error is a term used in prescriptive grammar  to describe an instance of faulty, unconventional, or controversial usage, such as a ​misplaced modifier  or an inappropriate verb tense. Also called a usage error. Compare grammatical error with correctness. Grammatical errors are usually distinguished from (though sometimes confused with) factual errors, logical fallacies,  misspellings, typographical errors, and faulty punctuation. Interestingly, many people  tend to view usage errors primarily as gaffes or potential sources of embarrassment, not as impediments to effective communication. According to an ad for an amazing book on usage, Mistakes in English can cause you embarrassment, hold you back socially and on the job. It can make you look awkward and hide your true intellect. (Note that in the second sentence the singular pronoun it has no clear referent. Many English teachers would regard this as a grammatical error- specifically, a case of faulty pronoun reference.)   Examples and Observations The expression grammatical error sounds, and is, in a sense, paradoxical, for the reason that a form cannot be grammatical and erroneous at the same time. One would not say musical discord. . . . Because of the apparent contradiction of terms, the form grammatical error should be avoided and error in construction, or error in English, etc., be used in its stead. Of course one should never say, good grammar or bad grammar.(J. T. Baker, Correct English, Mar. 1, 1901)â€Å"We believe, as do most linguists, that native speakers do not make mistakes.†(Peter Trudgill and Lars-Gunnar Andersson, 1990, quoted by Carl James in Errors in Language Learning and Use. Addison Wesley Longman, 1998) Garner on Grammatical Errors If descriptivists believe that any linguistic evidence validates usage, then we must not be descriptivists. Hardly anyone wants to be a nonjudgmental collector of evidence. It’s far more interesting and valuable to assemble the evidence and then to draw conclusions from it. Judgments. Rulings. To the extent that the masses want such reasoningas one could only wishit’s because they want to use language effectively. (Bryan A. Garner, Which Language Rules to Flout. Or Flaunt? The New York Times, September 27, 2012)Because grammatical may mean either (1) relating to grammar [grammatical subject] or (2) consistent with grammar [a grammatical sentence], there is nothing wrong with the age-old phrase grammatical error (sense 1). Its as acceptable as the phrases criminal lawyer and logical fallacy. (Bryan A. Garner, Garners Modern American Usage. Oxford University Press, 2009) Grammar and Usage Usage is a concept that embraces many aspects of and attitudes toward language. Grammar is certainly only a small part of what goes to make up usage, though some people use one term for the other, as when they label what is really a controversial point of usage a grammatical error. (Merriam-Websters Collegiate Dictionary, 11th ed., 2003) Error Analysis Error analysis, as a descriptive rather than a prescriptive approach to error, provides a methodology for determining why a student makes a particular grammatical error and has been a potentially valuable borrowing from this field [research in second-language acquisition], one that could have altered the prescriptive drilling of standard forms which still comprises much of basic writing texts. Unfortunately, however, error analysis in the composition classroom has generally served to simply keep the focus on error. (Eleanor Kutz, Between Students Language and Academic Discourse: Interlanguage as Middle Ground. Negotiating Academic Literacies, ed. by Vivian Zamel and Ruth Spack. Lawrence Erlbaum, 1998) The Lighter Side of Grammatical Error First mobster: Hey. Theys throwin robots.Linguo: They are throwing robots.Second mobster: Its disrespecting us. Shut up ayou face.Linguo: Shut up your face.Second mobster: Whatsa matta you?First mobster: You aint so big.Second mobster: Me an him are gonna whack you in the labonza.Linguo: Mmmm . . . Aah! Bad grammar overload. Error. Error.[Linguo explodes](Trilogy of Error, The Simpsons, 2001) Also Known As: error, usage error, grammar error or mistake, bad grammar

Comparison of Mumbai and New York

Comparison of Mumbai and New York Introduction The City of New York and Mumbai City are some of the largest cities in the world. An analysis of the socio-political structure of these cities will reveal a number of factors that make them different. According to Bhagat and Mohua (2006, p. 340), the socio-political structure of a city is always defined closely by the cultural and social practices of its people.Advertising We will write a custom essay sample on Comparison of Mumbai and New York specifically for you for only $16.05 $11/page Learn More This means that although New York City could be sharing a number of similarities with Mumbai City, the two have different socio-political settings. In order to understand these cities, it is important to analyze their leadership structure, efficiency in service delivery, transport system, and housing. New York City Governance New York City is a metropolitan municipality with the government formed by the mayor council. The City Council of New York is unicameral body with 51 members of the council. The people of this city directly elect the mayor and the 51 councilors. They have the mandate to oversee the management of the city. However, this council must work closely with the governor of this state and the central government. The governor of this city also has a central role to play in the management of this city. The governor works closely with the council to identify issues that will be addressed at the council level, state level or national level. The national government- through its three arms, executive, judiciary, and legislature- also has a role to play in the management of this city. Efficiency The management of New York City in terms of efficacy is based on various factors. When analyzing the capacity of this city based on how well its leaders offer quality services to the residents, a number of factors come out clearly. For instance, this city has a clear system of managing wastes at all times of the day. It is rare t o come across litters in this city. The management of this city has been able to take care of such issues as availability of water and the drainage system to sustain the rising number of its residents. This means that, in terms of efficacy, the City of New York can be highly graded compared to other cities in the world. In this city, the government knows that the public depends on the trust given to the office holders to get what they need from this government. This has encouraged ethics among the stakeholders and transparency in every activity they undertake.Advertising Looking for essay on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More Transport Transport system in this city is advanced, making movement from one place to the other very easy. One fact that has helped ease congestion in this city despite its massive population is the fact that it is a 24-hour economy, reducing the hustle experienced in other cities during peak hours. Most of the New Yoke residents have also embraced mass transit as a way of easing traffic. Culhane and Metraux 1999, p. 220) say, â€Å"Mass transit in New York City, most of which runs 24 hours a day, is the most complex and extensive in North America.† This has helped in freeing the traffic at all times of the day. With some state-of-the-art electric train, improved air, and road transport, this city has one of the best traffic flows in the world. Housing The City of New York has adequate housing facilities for its residents. The central government, the state government, and the council have worked over the years to eliminate informal dwellings in this city. Based on the definition of a slum given by UN-Habitat, this city does not have slums. The city has some of the most affluent housing units in the world. Although there is income disparity among the dwellers of this city, the government has been keen to ensure that all city dwellers have formal settlements. Mumbai City Governance The City of Mumbai is governed by 227 councilors representing 24 municipal wards who are directly elected by people of this country. The council has a mayor who chairs meetings of the council. However, the mayor’s position and the position of deputy mayor are ceremonial. The executive powers in the management of this city lie with the Municipal commissioner who has a two-and-a-half year tenure at this office. Efficiency The council of Mumbai City has limited capacity to manage its wastes, especially at night. One can easily sport dirt within the city center at night. In some of the residential areas of this city, the increasing population overwhelms the sewer lines. Some of them have blocked, while others are openly flowing. This is hazardous to the public, and the failure can directly be attributed to the planners of this city. Transparency and ethical behavior in the two cities also differ a great deal. Transparency International has rate d Mumbai City government as one of the most corrupt cities in the world. The management of this council has vested personal interest and do not give much focus on the needs of the public. This has made the council to enact numerous by-laws meant to increase avenues for corruption.Advertising We will write a custom essay sample on Comparison of Mumbai and New York specifically for you for only $16.05 $11/page Learn More Transport Transport system in Mumbai has faced a number of serious challenges. Alford (2012, p. 5) says, â€Å"Mumbai’s transport system has been considered as one of the most congested system in the world.† This scholar says that this city has constantly been struggling with the issue of traffic congestion, especially during peak hours. Although the government has struggled to expand road and rail transport- that are the commonly used- within the city, a lot of traffic congestion is still being experienced in the morning and ev ening hours. For instance, Smith and Kurtz (2003, p. 210) observes that at peak hours, a train that should be carrying 1700 passengers would be forced to carry up to 4500 passengers. This is almost three times the standard capacity. Housing The housing system in Mumbai is relatively poor when compared to that of other major cities in the world. The rising population of migrants overwhelms the capacity of this city housing units. According to Stalter and Munir (2002, p. 75), the City of Mumbai has experienced a massive rise in slums due to the incapacity of the city’s management to develop proper housing units. Over 70% of the city dwellers in this city stay in slums. A big percentage occupies less than 6% of the total land area of the city. This clearly brings out the massive congestion that is experienced at these slums. A few affluent residents of this city can afford to stay in luxurious estates of this country. It is estimated that the growth of informal settlements withi n this city is higher than the overall rate at which this city grows. List of References Alford, M 2012, Mumbai, India: The Metamorphosis of a City, World Literature Today, vol. 86, no. 3, p. 5. Bhagat, B Mohua, G 2006, Mumbai after Deluge: Issues and Concerns in Urban Planning, Population and Environment, vol. 27, no. 4, pp. 337-349. Culhane, D Metraux, S 1999, One-Year Rates of Public Shelter Utilization by Race, Ethnicity, Age, Sex and Poverty Status for New York City, Population Research and Policy Review, vol. 18, no. 3, pp. 219-236.Advertising Looking for essay on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More Smith, C Kurtz, H 2003, Community Gardens and Politics of Scale in New York City, Geographical Review, vol. 93, no. 2, pp. 193-212. Stalter, R Munir, A 2002, The Vascular Flora of Hoffman and Swinburne Islands, New York Harbor, New York. Journal of the Torrey Botanical Society, vol. 129, no. 1, pp. 77-82.

Sequence of Tenses in Spanish

Sequence of Tenses in Spanish Spanish has two basic tenses of the subjunctive mood in everyday use, the present subjunctive, and the imperfect subjunctive. (Although a future subjunctive form exists, it generally isnt used in speech, its use being limited primarily to formal legal documents.) Fortunately, knowing which tense to use is fairly easy to remember. Verbs in the subjunctive mood are typically in a part of a sentence (a dependent clause) that begins with que, which follows a verb in the indicative mood. The tense of the subjunctive verb depends on the tense of the verb in the first part of the sentence, as indicated in the following list of sentence structures. Present indicative verb que present subjunctive verb.Preterite indicative verb que imperfect subjunctive verb.Imperfect indicative verb que imperfect subjunctive verb.Future indicative verb que present subjunctive verb.Conditional indicative verb que imperfect subjunctive verb. Distinctions in the above list are often referred to as the sequence of tenses. Although there are exceptions as well as instances where the subjunctive mood is used with other sentence structures, these rules take into account the vast majority of cases where the subjunctive mood is used. Here are examples of sentences using each of the above structures: Present Indicative/Present Subjunctive Recomiendo que no estudies cuando comas. I recommend that you dont study when you eat. ¿Es buena idea que duerma con mi bebà ©? Is it a good idea for me to sleep with my baby?Todo est listo para que inicie el foro. Everything is ready for the forum to begin. Preterite Indicative/Imperfect Subjunctive Intentà © que ellos me entendieran. I tried to get them to understand me.Nunca mereciste que te amara, hasta ahora. You never deserved for me to love you, until now.Era mejor que te ensuciaras las manos. It was better that you got your hands dirty. Imperfect Indicative/Imperfect Subjunctive Yo querà ­a que cantaran juntos. I wanted them to sing together.Estaba yo en casa y esperaba que lloviera. I was at home and hoping it would rain.No aparecà ­a que hubiera tomado alcohol o sustancias tà ³xicas. It didnt appear that she had taken alcohol or poisonous substances. Future Indicative/Present Subjunctive Negarà © que seas mi hijo. I will deny that you are my son.Si suspende el examen, dudarà © que estudie mucho. If he flunks the test, I will doubt he studies much.Esperars que llegue la hora del dormir. You will hope that bedtime will come. Conditional Indicative/Imperfect Subjunctive​​ Hay 10 cosas que las mujeres desearà ­an que los hombres supieran sobre el amor. There are 10 things that women would want men to know about love. ¿Quià ©n dudarà ­a que tuviera un puesto en el equipo cubano? Who would doubt that he had a position on the Cuban team?Nunca querrà ­a que le quitaran la medalla. I would never want them to take the medal from him.

REFELCTIVE ANALYSIS PROFESSIONAL DEVELOPMENT Essay

REFELCTIVE ANALYSIS PROFESSIONAL DEVELOPMENT - Essay Example Following Gibbs’ (1988) model of reflection, I shall establish the integration between theory and practice. This model identified six stages involved in reflective practice where at each stage the I would ask myself a number of questions leading to the final stage of an action plan. It begins with selecting a critical incident to reflect upon followed by keen observing and describing of the incident, then analyzing my experience. This is followed by interpreting the experience and exploring alternatives leading up to an action plan. This is is a cyclical process which enables continual retrospective reflection. II. Reflective Practice Reflective practice has been a key underpinning of qualified nurses since the United Kingdom Central Council for Nursing, Midwifery and Health Visiting (UKCC) (1992) required them to keep a professional portfolio. As professionals, we are accountable for our ongoing learning and self development, providing the best care to our patients. To ensure this, we need to focus on our actions and skills to be able to meet the demands of patients, colleagues and professional bodies. In order to be reflective practitioners, we need to be reflective thinkers. â€Å"Reflective thinking is thinking that is aware of its own assumptions and implications as well as being conscious of the reasons and evidence that support the conclusion† (Lipman, 2003, p.26). John Dewey defined reflective thinking as â€Å"an active, persistent and careful consideration of any belief or supposed form of knowledge in the light of the grounds that support it and the further conclusion to which it tends† (cited in Martin, 1995, p.167). Reflective thinking leads one to be more self-aware so he can develop new knowledge about professional practice. Reflective practice has been recognised to be an important tool for professional development. Rowls and Swick (2000) agree and observed that practitioners who regularly reflected enabled them to develop t heir skills and the way they deal with patients. Schunk and Zimmerman (1998) describe how a self- reflective practice allows us to monitor, evaluate and adjust our performance during learning. Adjusting strategies based on assessment on our learning helps to achieve the goal of learning and identifying the activities well suited to our situations (Schunk & Zimmerman, 1998). However, practitioners often found the process quite time consuming and there was a greater fear of becoming introspective or being critical of oneself too much in practice. It is likely that one can be too engrossed in his reflection that he gets to neglect the delivery of a great work performance. Schon’s theory outlines two different types of reflection that occur at different time phases: reflection on action (Schon 1983) and reflection in action (Schon 1983). ‘Reflection in action’ is often referred to the colloquial phrase as ‘thinking on your feet’ a term used to being able to assess ourselves within a situation, making appropriate changes and still keeping a steady flow in the process. Reflection on action is when reflection occurs after the event. This is where the practitioner makes a deliberate and conscious attempt to act and reflect upon a situation and how it should be handled in the future (Loughran 1996). This means while performing a professional

The cold war in Europe Essay Example | Topics and Well Written Essays - 500 words

The cold war in Europe - Essay Example At this time, Russia attempts to pursue its own plans of attacking Finland at the far north. The cold proves to be a big problem to him because his troops are under-prepared for the arctic winter that awaits them. In addition to this, Russia’s leadership in this campain is poor, and even though they manage to win, they suffered losses, and their pride was humbled. In 1941, Germany launched one of the biggest military invasions ever undertaken, he calls it, Barbarossa. Hitler’s plan is to take and also hold a line located eastward of Moscow. The Russians are caught unaware by this strategic move on the part of the third Reich’s cunning leader. Germany gained a lot through this campaign, and it even managed to gather prisoners of war, but later died. This move on the part of Germany angered the Russians, and they were resolved to destroy the third Reich. Some people have wondered, ‘at what year did the Germans reach the point of no return at the eastern front ’? When we take a look back at history, we can observe the actions that took place at the eastern front 1942, between Germany and Russia. â€Å"Germany renewed its attacks on Russia, this time concentrating its attacks on Southern Russia, capturing the Crimea and Sevastopol after a siege. This was one of the few times their huge barrage gun, Big Bertha, was ever called into use.

The Power Of Identity Research Paper Example | Topics and Well Written Essays - 3000 words

The Power Of Identity - Research Paper Example The Zabaleen are not paid or paid whenever the house owner feel like but somehow it is the only department that has no failures like the rest of the services in Cairo. This is because the Zabaleen perform their duties without fail and at before dawn making the service invisible but very efficient and almost free of charge. Peter Hessler wrote an article titled tales of the trash: a neighborhoodgarbage man explains modern Egypt. It was written as aletter fromCairo on the 13th of October 2014 issue. This paper will discuss six themes observed in the tales of the trash: a neighborhoodgarbage man explains modern Egypt. In addition, the paper will connect the identified themes to the lives of the people in the article. The six themes identifiedare religion, culture, inequality, self-determination, power and ego. This lettertalks about a man named Sayyid Ahmed who is a Zabaleen or garbage collector. He is illiterate and his only job is collecting garbage. He works for efficiently even without pay and thus provide a remarkably efficient recycling service in Cairo. He find many things in his work as a garbage collector and instead of finding out what they are on his own he enlists the help of the people with whom he collects their garbage. He does this because he is illiterate just like many people in Cairo. Furthermore, he has friends in high places who grant him favors when he runs into trouble. He is well mannered and whenever he is aguest somewhere he carries away his empties which are always beer bottles since he knows he will collect them the following day anyway. Thus he is a very curious man who yearns from people who are literate and learned like ambassadors. Religion can be defined as the structured assembly of beliefs that are used as guidance in the lives of human beings(Kunin& Miles-Watson, 2006). Religion is one of the pillars of many people lives in the

Statistics Canada, Lafour force surve of, Victoria, Bristish Essay

Statistics Canada, Lafour force surve of, Victoria, Bristish coloumbia, Canada - Essay Example Forestry, fishing, mining, quarying, oil and gas industry. In 2003 this industry was on the peak of the employment rates in B.C., before trade dispute between the Unites States and Canada took place. This trade dispute resulted in a drop in the price of lumber to the extremely low point and penalties imposing on shipment of Canadian lumber (Exports 2002). Some of the mills were closed and obviously had its impact on the employment in the B.C. Construction has shown employment growth tendency by 2005 and has achieved its lowest point in 2012 during the whole period from 2003-2013. Obviously, the growth in 2005 in this sector relates to doubling of housing starts in British Columbia, strength in building permits and investment in non-residential building (Labour Force Statistics 2004). Accommodation and food services sector has been a strong sector in the region during 2004-2005, however in 2005 there was observed continuous decline of the employment share in this sector. However, by 2006 this sector had one of the largest shares of the workforce even during its falling in 2006. Statistics Canada (2013). Table 282-0061 – Labour force survey estimates (LFS), employment by economic region and North American Industry Classification System (NAICS), annual (persons). Available at

Eleanor's Shareholds in the Comany Assignment Example | Topics and Well Written Essays - 2500 words

Eleanor's Shareholds in the Comany - Assignment Example The director owes a fiduciary relationship to the company; the director has to exercise the duty of care in discharging his/her duty. In Re Smith and Fawcett Ltd, it was held that the directors were required to act â€Å"bona fide in that they consider – not what a court may consider – is in the interests of the company, and not for any collateral purpose. In RE: Marquis of Bute Case where a director who failed to attend a board meeting once in 38yrs was exonerated from being negligence. However, the company is free to impose a duty on directors to attend board meetings iii.The directors may delegate work to some official whose past record may not cast doubts and distrust may be exonerated on negligence on the ground that he exercises due care.this is illustrated in Dovey vs. Cory where it was held that the director was not liable for negligence as he had failed to verify company accounts. It, therefore, implies that the directors can promote the success of the company when he owes the duty of care avoiding negligence. However, the employee’s mistake cannot be bound to be that of directors provided he showed that he acted in good faith. 5. An accountant is a person who prepares the financial statement of a company in line with the IFRS.the quality of information should enable the users of accounts to make accurate and transparent judgments regarding the company’s financial statement. The reports or the books of accounts, for example, the balance sheet and income statement laid in, show the true and fair view of the company at a given period of time. Therefore, on a company’s board of director needs to have an accountant so that he can communicate the economic information to the non-accountant directors for decision-making.  

Formal Reports Assignment Example | Topics and Well Written Essays - 1250 words

Formal Reports - Assignment Example Encl. Report on Impact of RFID technology 2012 Annual Report Prepared by Ron Moser RFID strategy leader Report Distributed July 19, 2013 Prepared for The Board of Directors Wal-Mart Abstract RFID technology has so far been advantageous for the company in relation to inventory management and supply chain management. Since implementation of this technology required high investment, therefore in initial years the returns were below expectations, but in long run it can prove to be profitable because through improved inventory management it can enhance sales thus leading to higher revenues for the company. RFID can ensure that goods are always available on the shelves thus catering to customers becomes easy and customer satisfaction which has always been the motto of Wal-Mart becomes ensured. Also, inventory visibility is another advantage of RFID which keeps tracks of the whereabouts of items whether in backroom or shelves. This requires less use of manual orders and workers can devote m ore time to customers. RFID has also reduced inaccuracy in inventory record. TABLE OF CONTENTS Abstract †¦..................................†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 3 Introduction †¦..................................†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ... .................................8 Impact on sales values ..................................................................................9 Impact on the profit structure ......................................................................10 Conclusion and recommendations †¦........†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦11 References ...............................................................................................................12 Introduction The main area of Wal-Mart that is benefitted by RFID is the improvement of supply chain management. RFID can be extremely beneficial for retailers and production aspect of the supply chain. RFID is an electronic substitue of barcodes. In combination with mobile computing and online technologies, RFID can help the company to efficiently manage and upkeep its stocks. This technology can eliminate manual labour for identification of products and their storage. I t helps the company to manage its stocks and assets from anywhere in the world and helps management to make appropriate decisions (Bhatta, 1-2). The reason of this paper is to see the benefits of RFID on Wal-Mart, to see how its product functions have changed for the better after implementation of this technology. RFID helps in keeping accurate track of stocks thus leading to positive replacement of stocks, and can bring improvement in gross margins and unit volumes. Impact of RFID technology Principle advantages of RFID technology It was in 2005 that Wal-Mart implemented RFID for the first time in its supply chain in order to improve efficiency, reduce costs, and enhance satisfaction level of consumers (Chen, 13). These are the standard goals for which RFID is used in supply chain management industry. There are numerous benefits of RFID. It has

Eleanor's Shareholds in the Comany Assignment Example | Topics and Well Written Essays - 2500 words

Eleanor's Shareholds in the Comany - Assignment Example The director owes a fiduciary relationship to the company; the director has to exercise the duty of care in discharging his/her duty. In Re Smith and Fawcett Ltd, it was held that the directors were required to act â€Å"bona fide in that they consider – not what a court may consider – is in the interests of the company, and not for any collateral purpose. In RE: Marquis of Bute Case where a director who failed to attend a board meeting once in 38yrs was exonerated from being negligence. However, the company is free to impose a duty on directors to attend board meetings iii.The directors may delegate work to some official whose past record may not cast doubts and distrust may be exonerated on negligence on the ground that he exercises due care.this is illustrated in Dovey vs. Cory where it was held that the director was not liable for negligence as he had failed to verify company accounts. It, therefore, implies that the directors can promote the success of the company when he owes the duty of care avoiding negligence. However, the employee’s mistake cannot be bound to be that of directors provided he showed that he acted in good faith. 5. An accountant is a person who prepares the financial statement of a company in line with the IFRS.the quality of information should enable the users of accounts to make accurate and transparent judgments regarding the company’s financial statement. The reports or the books of accounts, for example, the balance sheet and income statement laid in, show the true and fair view of the company at a given period of time. Therefore, on a company’s board of director needs to have an accountant so that he can communicate the economic information to the non-accountant directors for decision-making.  

The Indian Economy Essay Example | Topics and Well Written Essays - 2000 words

The Indian Economy - Essay Example India was confronted with the worst possible food disasters in 1943 during the British rule. Food production was given a low priority by the British as a consequence of the hysteria which developed during the World War II. The existence of acute food shortage continued even after the British left India. Thus food security became on the issues of paramount importance on India’s agenda. This led to the Green Revolution and the emergence of various other legislative measures for ensuring that the Indian businessmen would never again hoard food for making profits (Teacher web, â€Å"Why Green Revolution?†). The period between 1967 and 1978 has been referred to as the period of Green Revolution. This primary aim was the achievement of food self sufficiency. It was a period of successful agricultural experiments in India. Thesis Statement India had famously been known as an agro-based economy which caters to the agricultural needs not only of its own nationals but of foreign nations as well. The climate and other ecological factors in India had been conducive for a variety of agricultural production even though a vulnerable one. During the post independence era, India decided to put a greater emphasis upon its agricultural segment where it had already enjoyed an edge. The sector performed in a commendable way during the first five-year plan phase but gave up to climatic irregularities 1950 onwards. The nation at that time had been in a pitiable state lacking ample food reserves as well as resources to import an abundant supply of the same. Hence, there had been little options left for the national government but to figure a permanent way-out of the same. It decided to modify the agricultural state of the nation through technological enhancements which could sustain not only the nation’s large population base but could also produce enough surpluses for export supplies. This led to a movement called Green Revolution which was characterised by sowin g of high yielding variety

Human Rights and Development Essay Example for Free

Human Rights and Development Essay Introduction The endless efforts by human beings in formulating perception to respect human dignity resulted the human rights discourse and so was case of development. The inherent intensity of searching ‘better’ for human being to respect the human dignity paves the way for new development concept by integrating human rights norms into development, and thereby making a paradigm shift from other development models. The transition from focusing on material to focusing on human in development reflects the deepening of people understanding about the relations between human rights and development. However, armed conflicts within and beyond the national boundaries have been seriously violating human rights and hampering development process. War around the globe had and still has the same result. People around the globe are reshuffling their thinking on development models to ensure human rights thereby getting a peaceful environment free from war and conflicts. The aim of this paper is to explore the negative relation, if any, between armed conflicts, war and human rights and development assuming as a development model. Linking human rights with development as a development model Human rights are those rights without which a human being cannot live as human being. These rights are indispensable and inviolable, no one is supposed to take away these rights from any individual or groups. These rights are so basic and fundamental that any man or woman gets that from his or her birth and which are founded on human dignity. On the other hand, Development has now become an inter-disciplinary subject or it can be attributed to different political or ideological viewpoints. Development is as much a prerogative of nations as of individuals within nations. Development as comprehensively would be meant†¦Ã¢â‚¬Å"is a comprehensive economic, social, cultural and political process, which aims at the constant improvement of the well-being of the entire population and of all individuals on the basis of their active, free, and meaningful participation in development and in fair distribution of benefits resulting therefrom.† Human rights and development an integrated approach of development as comparatively a new development model generally known as ‘Rights based approach’. â€Å"A rights-based approach is a conceptual framework for the process of human development that is normatively based on international human rights standards and operationally directed to promoting and protecting human rights. The right-based approach integrates the norms, standards and principles of international human rights system into the plans, policies and processes of development.† Linking human rights with peace as antithesis of conflicts and war Journey towards protecting rights of the people and ensuring peace in this globe had an immemorial history. It was so strongly perceived and advocated from the World War I and during and after World War II, which resulted the concept of human rights as it understood today. Perhaps, it was President Wilson of U.S.A. who advocated for rights of the minority as global protection at Peace Conference in Versailles (1919). During World War II world had witnessed the massive violation of human rights and denial of peace. Consequently, international legal and political leaders committed to show respect human rights and to stop wars and conflicts which paved the way for establishing UN as global organization. â€Å"We the peoples of the United Nations determined†¦to save succeeding generations from the scourge of war, which twice in our life time has brought untold sorrow to mankind.† Human beings are in position from where they want to respect the dignity and to avoid the barbarous acts of conflicts and wars by proper understanding and realizing these rights. â€Å"whereas disregard and contempt for human rights have resulted in barbarous acts which have outraged the conscience of mankind.† But after acknowledging the human rights and making commitments through UN, does the world avoid conflicts and war that violate human rights. The answer would certainly be negative though there was no world war since 1946 to onwards. But the world is witnessed of massive human rights violation in Sudan, Congo, Ruanda, Iraq, Afghanistan and different parts of the world. These in the long run violate the human rights. War, conflicts external or internal and unrest are threat to peace and security everywhere which are the conditions precedent for realizing human rights. Thus, war is the antithesis of human rights and vice- versa. â€Å"It is widely believed that the denial of human rights is not only an individual and personal tragedy as it also creates conditions of social and political unrest, sowing the seeds of violence and conflict within and between the societies and nations.† Thus, there is a close relation in observance of human rights and maintenance of peace or vice versa. The Declaration of Principle of International Law concerning Friendly Relations and Co-operation among the states in Accordance with the Charter of the United Nations, which was adopted by the UNGA in resolution 2625(XXV) of 24 October 1970, that postulates â€Å"maintaining and strengthening international peace founded upon freedom, justice and respect for human rights.† Respect, promotion and protection of human rights helps to reduce the conflicts, internal or external and thereby avoiding the war, because by respecting fundamental human rights no civilized nations can support and go for war. Linking development with peace as antithesis of conflicts and war In the context of 21st century, the concept of development has been drastically changed. Now development is perceived in much broader sense than that of previous. Notion of development equating with commodity or economic growth has been changed and now development is perceived as human development, meaning â€Å"the process of enlarging people’s choices.† Thus, there is a close relation between development and peace. An underdeveloped environment is not generally accepted that peace shall be prevailing. For this, to establish such environment, commitments are reflected in UN charter establishing conditions under which justice, respect to international law, to promote social progress and better standards of life in larger freedom, ensuring economic and social development for all would be prevailed. Peaceful environment is very much conducive for development and vice versa, Almost 20 years after the cold war our world is becoming less safe, industrialized countries are facing human insecurity by terrorism. Conflicts by internal groups are also visible in different developing and least developing countries. The world both developed and under-developed is suffering the common problem of insecurity which exposed by among the reasons †¦deprivation, violation of human rights and less development approach by the rulers. Insecurity linked to armed conflict remains one of the greatest obstacles to realize human rights and development. â€Å"Every civilian death linked to conflict is a violation of human rights.† The human security which is the essence of human rights and development has got larger attention across the globe in this era of globalization. The state centric security now turns into the human centric security. Promotion of security helps to ensure the development as well as human rights, and insecurity expose to unrest and under-development and massive violation of human rights. â€Å"Humanity cannot enjoy security without development or development without security, and neither without respect for human rights.† Human being can achieve complete fulfillment of its aspirations only within the just social order. For the stable, peaceful, non-violent environment are preconditions which are more often disturbed by the war and conflicts. â€Å"†¦international peace and security on the one hand, and social progress and economic development on the other, are closely interdependent and influence each other.† Furthermore, there is very close relationship between disarmament which exposes peace as well as development and also prevents armed conflicts and war. â€Å"†¦ [T]here is a close relationship between disarmament and development and that progress in the field of disarmament would considerably promote progress in the field of development.† The costs of wars and conflicts often are not clear to the world community, it just not the violating human rights at once but making many human persons disables for the long time which is contrary to the concept of development. â€Å"Violent conflicts claims lives not just through bullets but through the erosion of human security more broadly.† Armed conflicts and wars all over the world displaced many people which is ultimately a violation of human rights and also a serious impediment of development. â€Å"About 25 million people are internally displaced because of conflicts or human rights violations.† However, some developed nations go for war for resources but ultimately their development doesn’t become as sustainable one. Their internal development get interrupted by drugs, alcoholism, joblessness, economic unrest thereby produce instability, recent USA’s movement of ‘we are 99%’ the occupier of world street and UK’s unrest are glaring examples of non-sustainability of their development. Conclusion Human rights and development share some commonalities, for that reason they have justification to be applied in practical field which can be a very pragmatic way to solve problems that we are facing today. Thus, in the light of above discussion, it shall not be less than just to claim that, human rights and development both are the antithesis of armed conflicts and war, and vice-versa. The promotion and protection of formers discourages the latter, and happening of the latter severely violates and hampers the former. Thus, human rights and development are the contradictory to war and the war, armed conflicts are also opposite to the promotion and protection of human rights, and realization sustainable development. In this same point, the both human rights and development could used as to prevent armed conflicts and war. â€Å"In turn without development, long term enjoyment of human rights and development will prove illusory and war, of course is the antithesis of both.† [ 2 ]. The author completed LL.B. LL.M. from University of Dhaka. And currently serving as Lecturer, Department of Law. Green University of Bangladesh. [ 3 ]. Preamble, Para-2, Declaration on the Right to Development, 1986, adopted by UNGA. [ 4 ]. Robinson, Mary, A voice for human rights, University of Pennsylvania Press, 2006, p.303. [ 5 ]. Preamble, The UN charter.1945. [ 6 ]. Ibid. [ 7 ]. Bari, Dr.M.Ershadul, Human rights and World peace, The Dhaka University Studies Part-F, Vol.III(1):1-11June 1992,p.2 [ 8 ]. The third preambular paragraph. [ 9 ]. HDR, 1990, UNDP, New York, p. 10. [ 10 ]. Ibid. [ 11 ]. Ibid. [ 12 ]. See for more, Sen, Amartya, Human security now, Commission on human security, New York, 2003, pp. 2- 9. [ 13 ]. Anaan, kofi, Report of the secretary general, UN ,New York,2005,p.6. [ 14 ]. Preamble, Para-6, Declaration on Social Progress and Development,1969,adopted by UNGA. [ 15 ]. Preamble, Declaration on the Right to Development, 1986, adopted by UNGA. [ 16 ]. HDR, 2005, UNDP, New York, p.155. [ 17 ]. Ibid., p.151. [ 18 ]. Annan, Kofi, Official records of the UNGA, forty-seventh session, supplement no-1(A/47/1) para-109.

The Everglades :: Free Descriptive Essay About A Place

The Everglades How come the Everglades are so hard to love? How come some people go there and come back full of mosquito bites, all disappointed and upset from their Everglades trip, while others become so involved that they cannot forget the Everglades and choose to live surrounded by them? What is it? Why do some people get it and why do others not? There sure is something. Everglades, tell me, what is your secret? Why are you so harsh with some people and so generous with others? What do you need from us? Is there a password? "Open Sesame." I'm the Everglades, the largest national park of Florida. I'm so unique that I do not need your love. I have too much to do to protect my people against you, humans. Why do you want me to give you something when you give me such a hard time? I lived in peace for five thousand years without you, humans. I succeeded for a long time in holding you back, away from my dear species and me. But I failed. Little by little, you have invaded and devastated my land. You have destroyed my water flow, made almost extinct some of my most precious species. I had to surrender and ask for help. I made a deal with your American government to be protected and became a national park some fifty years ago. In exchange, I had to agree to show my wonders to people who come to visit me. However, I did not forgive men so easily. You have betrayed me so many times. As for my little tree snails, you have ruined them. You have destroyed my artwork. For so many years, I was patient enough to create tree snail hammocks, all with their population of tree snails unique and beautiful. Each hammock had tree snails with a different pattern of colors. But, you, humans, have destroyed everything; your cupidity and stupidity have altered the distinctiveness of my little tree snails. Because of you, they are no longer unique. Nevertheless, I know that I can trust some of you as I can trust my friends the Indians. They have always showed me respect. I lived in peace with the Calusas, Ais, Jeaga, Tequestas for so many years. I helped the Seminoles when they were escaping from the White men.

The Adventure of Huckleberry Finn :: Essays Papers

The Adventure of Huckleberry Finn In The Adventures of Huckleberry Finn Mark Twain tells the story of an adolescent boy travelling down the Mississippi River with a runaway slave. Huck has staged his death in order to escape his abusive, drunken father and hooks up with his foster mother’s escaped slave. During the adventurous journey Huck discovers many problems with society and civilization as he encounters a variety of individuals, each of whom represent a different problem with the current social order. The pair gets caught up in various ordeals involving the people they encounter. The running theme throughout the book is Huck Finn’s continuing struggle with his conscience concerning his relationship with the runaway slave, Jim, who has grown to be his friend and parent figure. The plot of The Adventures of Huckleberry Finn involves the adventures of Huck and Jim who are on the run. Huck is escaping his drunkard father and Jim is avoiding his proposed sale. Together they are rafting down the Mississippi River, away from civilization and society. Huck has just recently come under the care of his Christian foster mother, the Widow Douglas, who is working to undo his sinful ways and train him in a religious lifestyle. Now, as Huck grows in friendship with the black slave Jim, and they become mutual companions and guardians, he is faced with a moral dilemma. Should he betray Jim’s trust by turning him in to his rightful and legal owner or must he follow his gut feeling that he must help Jim to achieve his personal goal to acquire his freedom, even if this illegal cooperation and stealing of people’s property sentences Huck to an eternity in Hell. Huck thinks to himself, â€Å"I begun to get it through my head that he was most free and who was to blame for it? Why me. †¦. What had poor Miss Watson done to you†¦ that you could treat her so mean?† Huck is filled with guilt and loses sleep over worrying about what he has done. Huck has an opportunity in Chapter XVI to turn Jim in to a bounty hunter but he cannot go through with it and rather saves Jim by lying to the man to keep him at bay. Later, in chapter XXXI, Huck decides to write a letter to Miss Watson, divulging the whereabouts of her slave and even informing her that he, Huck, is not really dead.

Graduate Unemployment in Malaysia

Unemployed graduates have become a cause of concern in Malaysia. The findings of a Graduate Tracer Study in 2006 involving 132 900 graduates from institutions of higher learning all over Malaysia indicated that 30.7% of graduates remained unemployed six months after graduation, while 5.7% were still awaiting job placement (Tan, 2007). The Minister of Human Resources revealed that more female graduates in this country were unemployed because they lacked the relevant skills required in the labor market despite having excellent academic results. The number was much higher in comparison to male graduates (Nor Hartini, 2007). As there are so many unemployed graduates at present, we need to find out why this problem exists and what can be done to overcome it. One reason for this problem is that the focus of higher education institutions and the needs of the labor market for graduates are not as compatible as they were twenty years ago. The labor market is now more competitive and volatile. As a result, graduates, face difficulties in getting jobs because they are not ready for the industry (Tan, 2007). For instance, the knowledge of Information and Communications Technology (ICT) acquired by students does not quite meet the expectations of the industry. Lack of experience and skills are also causes of graduate unemployment. Generally, most organizations prefer to employ graduates with experience. Furthermore, in Malaysia, the private sector today is not interested in recruiting local graduates because they lack essential skills, such as proficiency in English and interpersonal skills (Nor Hartini, 2007). There appears to be a disparity between what employers require and what skills graduates have. In view of this, the government has implemented several measures to reduce the problem of graduate unemployment. One such measure is the introduction of several training programmes for fresh graduates. For instance, the Ministry of Human Resources, through their training agencies, has introduced the ‘Unemployed Graduates Training Scheme’ in order to equip graduates with certain skills and experience (Chapman, Chew & Tan, 2007). The Domestic Trade and Consumer Affairs Ministry, likewise, has initiated a programme where established retailers have started recruiting graduates and diploma holders as management trainees. This scheme aims to not only provide employment opportunities for fresh graduates but also to expose them to fields in the private sector other than the ones they specialized in (Chin, 2007). Another measure involves a review of the tertiary education system. Soft skill development should be incorporated into the education curriculum where students can participate in extra curricular activities to enhance soft skills such as personal qualities, interpersonal skills and critical and creative thinking (Nor Hartini, 2007). These soft skills should be acquired through participation in extra curricular activities while they are studying for their degrees. A lecturer, for instance, can develop students’ skills and knowledge by stimulating their minds with discussions and case studies. According to Nor Hartini, these skills will enable them to communicate effectively, manage relationships, lead a team, solve problems and succeed in the job market. Thus, it is evident that lack of skills and experience are the main causes for graduate unemployment. To overcome this problem, the Ministry of Higher Education must ensure that the tertiary education system is relevant and up-to-date. It should continually evaluate the tertiary programs to help produce quality graduates who meet the needs of industries. Also, industries need to play their part by providing more opportunities for training fresh graduates while the graduates themselves need to be more open and take up these offers.

My Life Experience Essay

I stand before you today to share with you all my experiences so far here at UWA, and the beautiful city of Perth. To begin with, the 1st and foremost reason that I chose UWA is that it not only is the oldest university in the state of Western Australia but also the only university in the state to be a member of the Group of Eight. It’s also has an international reputation for excellence in teaching, learning and research and stands 96th all over the world according to the Shanghai-Jiao Tong University’s Academic Ranking of World Universities, considered to be the most influential international ranking. Moving on, to share with you all my academic experience in the university so far, The last two months, have been very beneficial, I have had the privilege of being taught by highly learned and experienced professors in a very flexible classroom environment. The lectures are interactive and use of technology makes it all the more interesting. Regular tests and assignments keep us engaged in our studies and group work help us in bonding with our fellow students, thus motivating us to do better. Now, coming to a point that captures every international students mind before they take up a course abroad-Part time jobs to meet regular expenses and Jobs post completion of course. Well, in this regard I can confidently say that while in Perth no student can complain of unavailability of part time jobs. There are a lot of casual jobs available here in Perth like Wait staff at restaurants, which can be a start-up job and easily accessible even without prior experience. One can also go in for a security licence or can get into store management of departmental stores like Coles or Woolworths and a variety of other options. Post Completion of course one can expect an average salary of about $50,000- $90,000 and a wide area of jobs opportunities in different streams. The job market on the whole is in a big boom, with WA being the fastest growing state in Australia. Studying in UWA also brings about a lot of integrity among students from different nationalities. Personally, I have come across students from all over the world like Bangladesh, China, N. Korea, Japan, USA, France, Germany, U.K., etc. We learn a lot about their culture, their county, so it truly is an international experience. Finally, Living in Perth: I love living in Perth it’s great, you have beautiful beaches, great restaurants, and good nightlife and can make great friends, just like anywhere else. Subiaco, Fremantle, Claremont are some of the suburbs that have great coffee culture. So what if there is no Starbucks, we are blessed with Dome, Another chain of coffee shops. And one cannot afford to miss the excellent raspberry and white chocolate muffins that they serve. As a kid I always heard † ALL WORK AND NO PLAY MAKES JACK A DULL BOY† , holds true, but Perth definitely makes up for all the hard work we put to complete assignments and late hours of studying for tests. From beaches to shopping to warm evenings and sailing. Perth has it all. Thank You.

Problems facing india Essay

THE rupee’s tumble continues to grip India. On August 29th Duvvuri Subbarao, the departing boss of the central bank, told an audience in Mumbai of the widespread â€Å"dismay about the ferocity of the depreciation†. Today, on August 30th, I spoke to the boss of a big hotel in the city who says he is preparing to dollarise his business. The rupee is too flaky to operate in, he said. â€Å"It’s just like Russia and Indonesia in the 1990s.† Shortly after this, Manmohan Singh, the prime minister, addressed parliament on the matter. While part of the currency slump is a â€Å"natural† correction to reflect high inflation, he said, â€Å"foreign exchange markets have a notorious history of overshooting. Unfortunately this is what is happening†. That statement looks correct on a three-day time horizon. The rupee almost breached 69 per dollar earlier this week. On August 30th it bounced back to 65.7, making it the best-performing big currency worldwide that day, though still leaving it down 16% year-to-date. The vote by Britain’s parliament against military action in Syria has helped push down oil prices. That is helpful for India, a big energy importer. And some of the Reserve Bank of India’s tweaks have calmed nerves. On August 28th the central bank said it would provide dollars directly to India’s big oil-importing firms. That will stop them having to sell rupees in the spot market. It is an indirect way for the RBI to use its reserves to support the exchange rate. Whether India’s currency has stabilised is another matter. There is plenty to worry about. The prospect of the Federal Reserve ending its purchases of bonds draws ever closer, especially with good news from the American economy this week. That means the â€Å"Great Exit† of money from emerging markets may continue. Both Indonesia and Brazil raised interest rates this week to protect their currencies, making India relatively less attractive. A foreign  investor in town told me at he would not invest in India until it raised its rates. He had arrived in India expecting to allocate more funds to it now prices have fallen, but after several days he felt more pessimistic and reckoned that the slump had further to go. As if to confirm that view, GDP figures were released on August 30th for the quarter to June. Growth slowed to 4.4%, from 4.8% in the preceding quarter. Manufacturing contracted. These figures do not yet reflect the credit crunch that has taken place over the last two months, so it seems likely that GDP growth will slow even further. A good monsoon may boost farming, but the formal, industrial bit of the economy is in dire condition. On August 27th Palaniappan Chidambaram, the finance minister, said that the government had fast-tracked $27 billion of power and other projects stuck in red tape. But I have yet to find a full account of these proposals. In the past such announcements have contained far more hype than substance, as we explained in an article in June. That credit crunch is still pronounced, even if the rupee has recovered a little. Most measures of stress in the financial system are still flashing red, reflecting Indian banks’ bad debt problem. Credit default swaps on State Bank of India, which measure its risk, have soared. Short-term market interest rates have not come down. The government has yet to show much desire to clean up banks’ dud loans and is instead putting more pressure on them to â€Å"extend and pretend†. Even as mayhem stalks the currency market, the election campaign is ramping up. India’s legislators may be lousy at making decisions about economic reform, but they are remarkably decisive at passing more populist measures. Early this week a new programme to increase food subsidies was agreed. Moody’s, a credit rating agency, warned that this will put more pressure on the public finances. Then the lower house of parliament approved a new law on land reform. It replaces a decrepit act that is over a century old. But businesses say the new rules will make it even harder to buy land to set up factories, with long delays becoming the norm. If the rupee still looks vulnerable, India has three options, none very palatable. One is to let the currency fall further. In most countries a cheaper currency would boost exports and help close the current-account deficit. But India’s manufacturing industry is too small and too bound in red tape to ramp up quickly. So a turn-around in the balance of payments may take time during which investors could panic. Meanwhile the weaker currency may  destabilise the domestic economy by adding to inflation and increasing the government’s subsidies on fuel and thus its borrowing. The second option is to do the opposite and increase interest rates to attract more foreign money in, following the path of Indonesia and Brazil. But this would further hammer Indian industry, which is already in poor shape, and probably increase bad debts at banks too. If the economy slowed further as a result, equity investors might begin to worry about corporate earnings declining and pull out their roughly $200 billion of investments in listed shares. Inducing a credit crunch in India might make things even worse. The last option is to lower government borrowing. It is running at 7% of GDP (including India’s states) and has stoked excess demand in the last few years, widening the current-account deficit. The populist political mood doesn’t make big spending cuts easy, though, and while it is often accused of epic profligacy, India’s central government has pretty low expenditure relative to GDP—about 15%. There is simply no way it can cut its way to a balanced budget. What India really needs is more tax revenues. But with a narrow tax base—only 3% of Indians pay income tax—this might mean concentrating tax rises on the formal economy, which is already reeling. For now my sense is that the authorities’ plan is to let the rupee trade freely but hold out the threat of an interest rate rise or direct intervention in the currency market to try to scare off speculators. At the same time they will squeeze borrowing as much as is possible during an election and use administrative measures, such as highe r duties, to try to cap imports. It is a bet that the economy will pick up soon and that growth will make India’s problems fade away. The trouble is that the economy is still decelerating.

Ideology in modern politics Essay Example | Topics and Well Written Essays - 1500 words

Ideology in modern politics - Essay Example Morgenthau (1978) states that collective moral values are not applicable to the actions of a political party and an effort to do so is unrealistic. Realist theory recognises that morality must be filtered through legitimate situations and circumstances occurring within a nation state when attempting to ensure national security and longevity. This has been witnessed in the United States where the collective ideology of liberty and freedom, as mandated by social sentiment, was oppressed by political actors in an effort to depose domestic terrorism from the country after the terrorist attacks in New York’s World Trade Centre. In 2001, the American government launched the Patriot Act which gave political actors more authority to conduct wire-tapping on domestic citizens and engage in observation of citizen activities as a justification for ensuring national security and guaranteeing better safety of patriotic citizens. Circumstances, in this situation, forbade reaching decisions o n how to curb terrorist activities based on fundamental and universal social attitudes related to liberty and freedom. The aforementioned example of the U.S. Patriot Act underpins a sense of nationalism. The United States maintains a strong sense of nationalism and patriotism toward the view that this nation is a hegemonic authority and founded on a significant sense of ethnocentrism. Prior to this recession, in the UK free market-oriented society, if government had provided capital to businesses in this fashion, citizen dissent would likely have been significant.