Rizal’s Life

At the point when the book begins, Ibarra is coming back to the Philippines following a multi year nonattendance, and he is brought together with his darling, Maria Clara. He additionally learns the subtleties of his father’s demise, which was brought about by one of his father’s political adversaries in his old neighborhood of Binondo, Manila. Father Damaso is one of the strict/political figures in Binondo who disdains Ibarra’s father. By blaming Ibarra’s father for being an apostate, and by utilizing the passing of a neighborhood understudy to make him look terrible, Father Damaso turned the network against Ibarra’s father, and had him tossed behind bars where he became ill and kicked the bucket. Ibarra’s father was disrespected further when his body was tossed into the lake while laborers were shipping him between internment locales. In the wake of finding out about the outrages submitted against his dad, Ibarra doesn't look for vengeance, yet rather chooses to manufacture a school, which was something his dad had consistently wanted to do. By building the school, Juan Crisostomo Ibarra shows that he is really worried about the training and government assistance of the Filipino individuals, since he sets the political quarreling aside so as to support the network. Ibarra is about killed at the school’s opening festivals, however he is spared by a man named Elias. After the death endeavor, Ibarra is tossed into prison for a wrongdoing that he didn't submit. Elias again helps Ibarra by helping him escape from jail. As they are fleeing in a vessel, Ibarra stows away under certain leaves. Elias hops into the water trying to trick the watchmen, however his arrangement comes up short and he is shot by the gatekeepers and left for dead. Since the watchmen imagine that they shot Ibarra, they stop their quest for the vessel he is covering up on, and he gets away from safe. Reflection Base on my appearance the book Noli Me Tangre is about the issues and treacheries experienced by the anecdotal character, Juan Crisostomo Ibarra. The entirety of the issues he encounters are realized by degenerate authorities in the Spanish administration of his old neighborhood. Furthermore, he retribution on the grounds that for the demise of his dad. Bits of knowledge One of Jose Rizal’s objectives recorded as a hard copy the story was to focus on the debasement present in the Spanish controlled administration of the Philippines. Noli Me Tangre uncovered defilement, made across the board debate, and gave local Filipinos a feeling of solidarity. Indeed, even up to this point there still a debasement that we encountering coming about of trouble and neediness throughout everyday life and in our nation. Expectation that there may an answer of this degenerate nation. El Filibusterismo Simoun, a strange and amazing goldsmith who is in acceptable graces with the Captain General plots an upset d’ etat against the Spanish frontier government. He subtly abets the maltreatment submitted against the locals in the desire for working them to ascend in rebellion. To debilitate the system, he supports debasement, utilizing his huge riches to instigate shamefulness and incite huge agitation. Obscure to all, Simoun is Juan Crisostomo Ibarra, a man who had been unfairly blamed for defiance and denounced in a plot prompted by his adversaries including a minister who had unchaste affections for his fiancee, Maria Clara. Everyone thought Ibarra had been executed as a criminal, however in truth he had gotten away, advanced himself abroad and has come back to the Islands to vindicate himself. He intends to take Maria Clara who, trusting Ibarra is dead, had entered the cloister. Over the span of his arrangements, Simoun comes into contact with youthful optimistic Filipinos whom he needs to enroll to his motivation. One of these is Basilio, one of only a handful rare sorts of people who know his mystery. He had been embraced by Kapitan Tiyago, an affluent landowner and father of Maria Clara. Basilio is going to graduate as specialist of medication and plans to wed Huli, his youth darling. Huli is the little girl of Kabesang Tales, a homesteader who had been seized of his territories by the monks. Turned bandit, Kabesang Tales and different survivors of unfairness have been enrolled by Simoun in his arrangement to topple the legislature. Another understudy, Isagani, dreams of a dynamic future for his nation yet his fiancee, Paulita, who shares his auntie Dona Victorina’s partialities against the locals, isn't keen on them. Simoun’s plot is prematurely ended when he discovers that Maria Clara had passed on at the cloister. Understudy pioneers who have been upholding the opening of an institute for the educating of the Spanish language hold a gathering where they parody the ministers. The following day, banners are discovered empowering subversion, and those associated with inclusion are captured, including Basilio. His temporary dad having kicked the bucket, obody mediates for him, while the rich and powerful are discharged. In the interim, Huli is slaughtered in the congregation after she had looked for the assistance of the ward minister for the arrival of Basilio. Because of this disaster, her granddad, Tandang Selo, joins the fugitives. Upset by Maria Clara’s demise, Simoun plans another overthrow to be organized at the wedding gathering for Paulita, who has been locked in to another man: top government authorities including the Captain general who are to go to would be overwhelmed, the house being planted with explosives which will be exploded by an a gadget covered up in the light given as blessing by Simoun to the love birds. Basilio, who has been discharged and now needs to render retribution is requested by Simoun to lead in the uprising. At the selected hour, the visitors are unnerved after perusing a note marked by Juan Crisostomo Ibarra; his mark is perceived by Father Salvi, the minister who longed for Maria Clara. Before the light could detonate, Isagani, who has been cautioned by Basilio about the plot, bursts in and tosses the light into the stream. Isagani get away. The uprising again neglects to take off, and the furnished followersof Simoun, denied of initiative or without vision, resort to banditry. The rebellion that reigns in the open fields prompts cruel measures by the legislature in its endeavors to show it is in charge. The plot at the wedding is at long last followed to Simoun who escapes into a house close to the sea. Subsequent to taking toxic substance, he admits to father Florentino, a Filipino cleric, who lets him know: â€Å"What is the utilization of freedom if the captives of today will be the dictators of tomorrow? † After the passing of Simoun, Father Florentino tosses his fortune into the ocean.

Antonio Vivaldis Biography :: essays research papers

Antonio Vivaldi was conceived in Venice on March fourth, 1678. In spite of the fact that appointed a minister in 1703, as per his own record, inside a time of being appointed Vivaldi no longer wished to praise mass in light of physical grumblings ("tightness of the chest") which highlighted angina pectoris, asthmatic bronchitis, or an anxious issue. It is additionally conceivable that Vivaldi was reproducing disease - there is a story that he some of the time left the raised area so as to rapidly write down a melodic thought in the sacristy.... In any occasion he had become a minister without wanting to, maybe on the grounds that in his day preparing for the ministry was regularly the main conceivable route for a poor family to acquire free tutoring. Despite the fact that he composed many fine and important concertos, for example, the Four Seasons and the Opus 3 for instance, he likewise composed numerous works which sound like five-finger practices for understudies. Also, this is definitely what they were. Vivaldi was utilized for the majority of his working life by the Ospedale della Pietã . Frequently named a "orphanage", this Ospedale was in truth a home for the female posterity of aristocrats and their various dalliances with their courtesans. The Ospedale was in this way blessed by the gods by the "anonymous" fathers; its goods verged on the extravagant, the youngsters were all around cared for, and the melodic guidelines among the most elevated in Venice. A large number of Vivaldi's concerti were to be sure activities which he would play with his numerous capable understudies. Vivaldi's relationship with the Ospedale started directly after his appointment in 1703, when he was named as violin educator there. Until 1709, Vivaldi's arrangement was recharged each year and again after 1711. Somewhere in the range of 1709 and 1711 Vivaldi was not joined to the Ospedale. Maybe in this period he was at that point working for the Teatro Sant' Angelo, a show theater. He likewise stayed dynamic as an author - in 1711 twelve concertos he had composed were distributed in Amsterdam by the music distributer Estienne Roger under the title l'Estro armonico (Harmonic Inspiration). In 1713, Vivaldi was given a month's leave from the Ospedale della Pietã so as to organize his first show, Ottone in manor, in Vicenza. In the 1713-4 season he was by and by appended to the Teatro Sant' Angelo, where he created a show by the arranger Giovanni Alberto Rostori (1692-1753). Most definitely, the finish of 1716 was a high point for Vivaldi.

Role of Women in WWII essays

Job of Women in WWII articles At the point when I recently considered the members of World War I, I envisioned valiant, youngsters battling boldly for the nation they had faith in. I imagined the war fields dabbed with hardware, channels and posts that assisted with securing the chivalrous men who battled constantly until the end. I envisioned the successful troopers getting back to tolerating and happy sidekicks whom they had been away from for such a long time. Not once did I think about the ladies chipping in for the war. I figured they basically sat at home appealing to God for the protected return of their cherished men. Nonetheless, in closer assessment of The Great War, I have educated of my naivety. In all actuality, ladies were as much a piece of the war as were men. In spite of the fact that ladies assumed unmistakably various jobs, their encounters were frequently essentially unclear to those of their male companions. For instance, ladies and men had a similar compel put upon them to chip in for the wa r. When associated with the war, the two sexual orientations had to scrutinize their past convictions and their educated ethics while finding that this extraordinary war wasnt what had been normal. People needed to experience the ill effects of amazingly unpleasant everyday environments, face the way that they were essentially a number to the nation they were battling so valiantly for and figure out how to mentally manage encounters no one had ever comprehended previously. Furthermore, when the individuals who were sufficiently fortunate to endure get back, they needed to reconsider their associations with those they had abandoned, as a rule finding that the main thing that war had given was an unsure future. I frequently wonder if the same number of people would have chipped in for the war on the off chance that they had realized what they were facing heretofore. Deductive thinking will in general reveal to us they would have been increasingly hesitant, however the weights from their nations were extreme to the point that many might not have had a lot of a decision yet to enroll. Volunteers entere... <!

The Downfall of Victor Frankenstein

He was thought about and adored by his folks, as Is demonstrated when he says â€Å"They appeared to draw Inexhaustible stores of love from an extremely mine of affection to offer to me† (Shelley 22). Victor likewise lived serenely and without neediness, his folks even to such an extent as taking In another youngster. With Elizabeth now In the family, he likewise found out about ethics and duty, as indicated when he states, â€Å"l, with silly earnestness. Deciphered her words actually and viewed Elizabeth as mine †mine to ensure, eve, and cherish† (Shelley 23) Victor was sufficiently raised with the correct ethics and a comprehension of responsibility.Victor Frankincense's unexpected disintegration of character starts as his mom's wellbeing blurs away and when he starts going to the college of Magnolias. It is demonstrated that his psychological state is uneven when he states, â€Å"My inside being was in a condition of insurgence and turmoil† (Shelley 36). As his psychological well-being gets shaky, he at that point gets fixated on science, making it his most elevated need, even over his own wellbeing and family. Victor at that point out of nowhere became overwhelmed by the idea of making life falsely, and of the solution of life.Although Victor succeeds in his fantasy about making life, he is before long alarmed at seeing what he has made. He isn't glad for the Creature, yet sickened at seeing it, expressing, â€Å"the magnificence of the fantasy had disappeared, and short of breath awfulness and nauseate filled my heart† (Shelley 57) Victor forsakes his creation and leaving it to battle for itself, in a roundabout way causing the homicides of friends and family n record of his own shallowness, self-centeredness, vanity, and dismissal of good responsibility.As the novel advances, Victor gets concerned distinctly for his prosperity, and doesn't shroud his scorn for the Creature. Both Victor's self-serving mentality and conscie nce radiates through when he Is progressively worried for his own life, than the life of Justice's, the point at which he condescendingly states, â€Å"†¦ I have admitted myself liable of the violations attributed to Justine, however such a presentation would have been viewed as he ravings of a madman† (Shelley 66) Victor additionally shows no thought In holding his scorn for the Creature, and the Creature turns out to be horrendously mindful of his maker's emotions towards him.

Associate Advising and the MedLinks Program

Associate Advising and the MedLinks Program Overheard at MIT (from sometime Spring 2012 Ive been keeping a collection of these for a while, and will start leaking them out) MIT Student 1: Any luck with 16b? MIT Student 2: I used erf. MIT Student 1: ERF?! Oh, God, I havent thought about that since 18.03* MIT Student 2: No, seriously. It was so beautiful. You know how the problem wants the form and the coefficients? I used erf and it gave me both at the same time. Likeit was so beautiful. I actually shed tears over it. *Differential Equations **The error function. Its used a lot in stats, probability, and diff eq. Were in the midst of freshman orientation, so now seems like a good time to tell you about two programs that Im involved with: 1) Associate Advising 2) MedLinks (1) is the reason that Im on campus right now. Basically, each freshman has an advisor: a member of staff (who works in admissions, maybe, or in the Office of Undergraduate Advising and Academic Programming) or a professor. Each advisor has one or two associate advisors (AAs): undergraduate students who 3 freshmen and want to help guide them through their first year. We can provide a student perspective on things like class choices, deciding whether or not to do a varsity sport, deciding where to live, where to eat, how to manage your time, how to study, how many pset classes its healthy to take, etc. This is my first year doing it I got to meet my 23 advisees today, and would like to let you all know that they are the 23 coolest freshmen on campus, with the exception of the freshmen who are living in French House with me, and the new freshman bloggers. Im also on the Associate Advisor Steering Committee, which means that I work with the other AAs in New House to run events for, and mentor, freshmen within our dorm who arent necessarily in our official advising group. The MedLinks program is similar to the Associate Advising program, in the sense that its a students-supporting-students system. Its residence-based; there are a few MedLinks in every dorm. Here, the focus is on student health: mental health, sexual health, physical health. We have training in, and supplies of, basic first aid and over-the-counter medication. The idea is that MIT Medical is pretty far away from the dorms (from West Campus, at least) and can seem inaccessible and difficult to navigate at times; MedLinks serve as links between the student body and the medical facilities and support programs that MIT offers. Were not doctors! We just know what resouces are available, so that we can point our friends and dorm-mates in the right direction. So, thats a quick summary. Let me know if you have any questions. Tomorrow and Thursday, Ill be helping my freshman advisees to register for classes! In the meantime, back to unpacking.

Associate Advising and the MedLinks Program

Associate Advising and the MedLinks Program Overheard at MIT (from sometime Spring 2012 Ive been keeping a collection of these for a while, and will start leaking them out) MIT Student 1: Any luck with 16b? MIT Student 2: I used erf. MIT Student 1: ERF?! Oh, God, I havent thought about that since 18.03* MIT Student 2: No, seriously. It was so beautiful. You know how the problem wants the form and the coefficients? I used erf and it gave me both at the same time. Likeit was so beautiful. I actually shed tears over it. *Differential Equations **The error function. Its used a lot in stats, probability, and diff eq. Were in the midst of freshman orientation, so now seems like a good time to tell you about two programs that Im involved with: 1) Associate Advising 2) MedLinks (1) is the reason that Im on campus right now. Basically, each freshman has an advisor: a member of staff (who works in admissions, maybe, or in the Office of Undergraduate Advising and Academic Programming) or a professor. Each advisor has one or two associate advisors (AAs): undergraduate students who 3 freshmen and want to help guide them through their first year. We can provide a student perspective on things like class choices, deciding whether or not to do a varsity sport, deciding where to live, where to eat, how to manage your time, how to study, how many pset classes its healthy to take, etc. This is my first year doing it I got to meet my 23 advisees today, and would like to let you all know that they are the 23 coolest freshmen on campus, with the exception of the freshmen who are living in French House with me, and the new freshman bloggers. Im also on the Associate Advisor Steering Committee, which means that I work with the other AAs in New House to run events for, and mentor, freshmen within our dorm who arent necessarily in our official advising group. The MedLinks program is similar to the Associate Advising program, in the sense that its a students-supporting-students system. Its residence-based; there are a few MedLinks in every dorm. Here, the focus is on student health: mental health, sexual health, physical health. We have training in, and supplies of, basic first aid and over-the-counter medication. The idea is that MIT Medical is pretty far away from the dorms (from West Campus, at least) and can seem inaccessible and difficult to navigate at times; MedLinks serve as links between the student body and the medical facilities and support programs that MIT offers. Were not doctors! We just know what resouces are available, so that we can point our friends and dorm-mates in the right direction. So, thats a quick summary. Let me know if you have any questions. Tomorrow and Thursday, Ill be helping my freshman advisees to register for classes! In the meantime, back to unpacking.

What is global economy - Free Essay Example

An Introduction to the Global Economy Abstract With a view to considering the extent to which an increasingly global economy with more effective economic integration has been achieved, it is necessary for this essay to show an appreciation of the relevance of the principles of globalisation in this regard that have served to effect the way international economic law is developing. On this basis, it is considered to be of particular interest to show and appreciation of the World Trade Organizations position in view of the fact that it has sought to both regulate and enhance international trade relations between developed and developing countries. In addition, it will also be for this essays discussion to look to show a clear understanding of the fundamental issues raised due to the ever increasing levels of international trade between countries including how they should deal with concerns pertaining to this kind of trade. Therefore, this essay will not only deal with the issues of legality and regulation that are linked with the recognition of the principle of globalisation with a view to producing what is considered to be a truly global economy, but also provide for an evaluation of traditional understandings of nationality and how they are being dealt with regarding the development of international economic law. Moreover, it will also be shown how international economic law has moved towards dealing with issues of international trade including the prevalence of the principle of free trade and how countries are becoming increasingly intertwined on a commercial level with a view to ensuring consistency between nations. Finally, this essay will seek to conclude with a summary of the key points derived from this discussion with a view to recognising the increasing levels of economic integration achieved in the global economy. Introduction The concept of globalisation describes how regional cultures, societies, and economies have become integrated through an international trade network. Principles in this regard are commonly driven through factors of economic, technological, sociocultural, political, and biological combined although it is also related to the transnational circulation of ideas, languages, or popular culture. According to the United Nations Economic Social Commission for Western Asia, globalisation is a broad term that can be defined in a varied manner. However, when the concept of globalisation is used in the context of the economy, the related principles have referred to the barriers to trade being reduced and even removed across national borders to provide for a much greater flow of goods, capital, labour and services. Nevertheless, whilst globalisation is not a new phenomenon, the process, begun at the turn of the late nineteenth century, has seen its effectiveness slowed somewhat steadily from Wor ld War I until the end of the twentieth century. This development arose from the inward-looking policies pursued by many countries to protect numerous industries before globalisation increased rapidly again as relations between countries were made more certain leading to enhanced economic growth. Main Body The process of globalisation is commonly understood to be closely linked to developments in international trade in view of all individual countries need to generate sustainable economic growth to develop and maintain a standard of living for their people derived from the effective recognition of the need for effective economic integration within the global economy. However, the World Trade Organization has only actually been managing the international trade regime as part of the global economy in more contemporary times since the General Agreement on Tariffs Trade served to precede it. The General Agreement on Tariffs Trade was implemented as policy for the regulation of international trade between member states in relation to the regulation of international trade in 1948 amid what were recognised as significant inequalities of a post-colonial nature. As a result, this understanding of the law effectively served to embrace the view that there was a clear need to look to move forwar ds from a regime that was founded upon an agreement that constituted a significant shift in relations between countries regarding matters of multilateral trade within the global economy through effective economic integration. Nevertheless, in what was a move that may serve to emphasise continuity or the minimal nature of what has transpired from agreement to organisation, the World Trade Organization now includes within its scope a Preamble similar to what was found previously within the terms of the General Agreement on Tariffs Trade with a view to then better securing the developing worlds growth as part of the global economy. On this basis, it would seem that the World Trade Organization sought to consolidate a trend that begun from the moment that the system of international trade became fixated with non-tariff issues like human rights significance that served to create added pressure for consolidation leading to the need for an overarching institution to be developed that was similar to what the European Communities looked to propose with a Multilateral Trade Organization. However, the reality is that the development of the World Trade Organization arose in the form of a regulatory organisation as a significant response to the economic interdependence GATT had contributed to through the instigation of policies of corporate capitalism despite what have been recognised as non-tariff measures inhibitions. The World Trade Organization was put into place with a view to then looking to provide for the improvement of both the administration and function of the multilateral trading system under the previous remit provided for in this regard by the General Agreement on Tariffs Trade within the global economy through more effective economic integration. This was considered to be particularly true of the position that was achieved in developing and less developed countries so as to then provide for the guarantee of full employment and real economic growth in the long-term for these countries within the global economy. The reason for this is largely because the financial conditions that have come to be recognised as being particularly prevalent in developed countries have improved substantially, whilst developing countries have unfortunately been left some way behind seemingly without awareness and sufficient redress due to the failure to effectively integrate these countries within the globa l economy for their benefit. The reason for this is that, according to calculations undertaken by the International Monetary Fund, economies in developing countries will soon account for almost a hundred percent of the growth in levels of output internationally. Therefore, even assuming the United States of America and European economies return to what are their long-term economic growth paths, the International Monetary Fund still expectsÂÂ   developing countries markets will account for at least seventy percent of economic growth in the world until at least 2016. On this basis, in an effort to improve the position of developing countries, the World Trade Organization has looked to create dispute settlement panels for resolving disputes between nations pertaining in issues of international trade. Moreover, the World Trade Organization provides for the strict surveillance of adopted panel reports implementation and also the authorisation to retaliate against those nations that fail to accept such rulings with a view to limiting their impact upon the ongoing development of the global economy with effective economic integration. The framework that developed under the World Trade Organization regulatory mechanism sought to provide for the assurance that rules of international trade would then serve to keep up with the ongoing varied nature of the developing world economy. In addition, it was also believed that the World Trade Organization served to put into place the Multilateral and Plurilateral Trade Agreements.These developments then better provided for the resolution of disputes in international trade before they then start by looking to oversee national trade policies and co-operating with other international institutions for the purpose of enhanced economic integration within the global economy.However, the academics that are working in this field of study have looked to embrace the idea moving from a regime previously based upon the General Agreement on Tariffs Trade was a significant achievement for relations with regard to multilateral trade.Therefore, the World Trade Organization arose as an intern ational regulatory body in response to the significant level of economic interdependence General Agreement on Tariffs Trade had successfully contributed to through achievements in relation to matters of corporate capitalism despite their having still been inhibited by many measures labelled as non-tariff like the recognition of human rights norms despite the increasingly global nature of relations between countries. The reason for this it that the use of tariffs in international trade relations was supposed to provide for a means for one countrys problems to then be exported internationally to other countries around the world.Therefore, in an effort to countenance such measures foreign producers have looked to retaliate because, for example, with regards to the United States of Americas car industry it was estimated that the damage that had been caused by the Japanese stood at around $6.2 billion.As a result, the General Agreement on Tariffs Trade and then more latterly the World Trade Organizations development was intended to limit the need to deal with such problems by providing then providing countries involved in international trade with a forum for then being able to air any and all concerns that they may have with regards to problems relating to international trade relations in the making of such policies.Such an understanding of the value of these kinds of international regulatory bodies was then only further emphasised by former US President Harry Truman in an address given at Baylor University when he said that rather than adopting measures that could be considered to be somewhat harmful to others countries would look to negotiate in relation to matters of concern with a view to fairly resolving a dispute.Then, in somewhat similar regard, the then Director of the Office of Economic Affairs in the US, one Harry Hawkins, recognised that when a country suffers to its significant detriment economically, then its people are likely to be more willing to follow anyone who may promise them a better life.On this basis, it has come to be understood that conflicts in relation to matters of international trade are likely to breed a certain level of non-cooperation, suspicion, and bitterness that will not assist the development of effective relations between nations pertaining to principles of globalisation. In spite of this understanding of the importance of trading effectively in the wake of the recognition of the importance of principles of globalisation, although the World Trade Organization is a significant international economic institution its exact nature and scope is still heavily contested. The reason for this is that, with regard to the activities of the World Trade Organization in particular, it is now somewhat unclear as to why an international organisation is needed to be able to oversee countries individual international trade policies when it has been argued that free trade should be selected as a natural response so the unilateral disarmament of trade barriers should occur spontaneously.In addition, the World Trade Organization has also been placed under constant scrutiny supported by the remit of the Atlantic Charter 1941 where it was determined that countries need to endeavour with respect for their existing obligations to further all countries enjoyment of equal acces s to world trade and raw materials needed for their economic prosperity. This is because it is believed such an approach will then serve to bring about collaboration between all nations in the economic field with the object of then being able to secure improved labour standards, economic advancement, and social security.Therefore, since it is arguable that, by resolving one issue, other matters can then also be resolved for the benefit of individual countries so it is arguable the credibility of the World Trade Organization is then closely linked to the effectiveness of its dispute settlement mechanisms.The reason for this is that the World Trade Organizations methods of resolving disputes will be useless without the proper incentives to then back them up so as to guarantee their enforcement as a high priority. On this basis, it would seem that the World Trade Organizations rules in relation to international trade that have been developed have served to underpin the multilateral trading system that countries seek to trade within so that, from 1991, a significant source of disquiet has been the recognition that the World Trade Organizations success was still largely dependent upon national governments co-operation.Nevertheless, those World Trade Organization Member States that have used the World Trade Organizations procedures have been found to be generally satisfied with the system that has been used for strengthening the credibility and predictability of the multilateral trading system to better improve all countries economic positions.However, most World Trade Organization Member States are developing countries with usually neither the financial means nor the expertise to protect their rights so that, even where they receive a favourable report, they have no effective means for enforcing its recommendations.In addition, it is also necessary for World Trade Organization Member States to respect certain principles in relation to the determining of solutions to their disputesso if one of the parties was unwilling to hold consultations this would violate their obligations in relation to forming relationships for bringing about an increase in international trade leading to greater economic growth. By way of illustration, if a party adopts a negotiating position without contemplating any modification of it,this would then serve to violate Articles 4.1 and 4.2 of the World Trade Organization Dispute Settlement Understanding.The reason for this is that they fail to account for the opinions of the other party and this would then be considered to be contrary to the overall aims of the dispute settlement procedure. With this in mind, developing countries have sought to bring about the implementation of special rules to then help them with the process of dispute resolutionso as to then better account for their abilities to trade internationally.However, arguably the most significant change has arisen with regards to the introduction of the World Trade Organization in the wake of the previously instigated General Agreement on Tariffs Trade system of international trade regulation that sought to ensure decisions in relation to disputes that are not dependent upon the individual parties economic strength. Nevertheless, the expertise needed to advocate a particular claim before the World Trade Organization is still often lacking due to a fear of the large costs that are involved with seeking appropriate legal advice and the collection of technical, economic, scientific, and other data as supporting evidence for these purposes.In addition, even where such countries will willingly accept the costs th at are involved with seeking appropriate legal advice, developing countries must still look to deal with the enforcement of the decisions of dispute resolution panels. However, although retaliation may not be an effective policy in seeking to resolve issues pertaining to international trade, such a problem is nothing new and neither are the proposed solutions with damages suggested along with joint or collective retaliation as opposed to more unilateral action that could be perceived of as being somewhat negative and antagonistic ultimately in its effects. Problems have, however, arisen from out of the fact that economic powers in the more developed and industrialised world like the United States of America and the United Kingdom have proved to be somewhat unwilling to support the forms of international trade that both developing and less developed countries are forced to use in the policies that they have developed. As has already been stated as part of this essays discussion, free trade is a type of international trading policy that serves to allow international traders to carry out transactions with with one another without then also being concerned about any potential interference from national governments with a view to then deriving mutual benefits from both goods and services that are then traded in keeping with the understanding of comparative advantage. Therefore, the prices that have been recognised in this regard under a policy of free trade are determined as being part of such a policy to be able to then reflect true supply and demand principles that are the sole determinants of resource allocation.This is, however, somewhat different from other international trading policies where goods and services allocation among countries are determined on the basis of the use of more artificial prices that have been derived from protectionist trade policies because of a national governments intervention that only increases the costs involved.Principles of free trades understanding was then only further emphasised arguably by the fact national government interventions generally include tariffs and non-tariff barriers as well as inter-government managed trade agreements such as the North American Free Trade Agreement that otherwise restrict free trade principles between countries involved in international trade.This is reflective of the fact, therefore, that most countries conduct some policy of international trade that is at least to some degree protectionist in nature regarding, for example, agricultural subsidi es in particular due to the importance of farmed food. That this stance has proved to be so significant in relation to international trade is marked by the fact that the adoption of a free trade policy may actually serve to increase poverty in a given nation by all too often contravening human rights norms as they are usually understood in the much more developed and industrialised west.Nevertheless, there is still a need to show an understanding of the fact that, historically, the majority of the most prosperous civilisations ever to have existed have involved themselves in some form of free trade policy believing that this was the main reason why many of these civilizations achieved prosperity.For example, academics have recognised that increased trading between countries throughout history was fundamental for achieving economic prosperity in Ancient Egypt, Greece, and Rome amongst othersThe importance of free trade principles were then only further emphasised between the 19th and well into the 20th century for many industrialised stat es now,whilst it was also believed that the adoption of policies of international free trade would serve to promote peace.John Maynard Keynes for one argued that this underpinned his criticism of the Treaty of Versailles in 1919 for the damage it had done to the European economy at the end of World War I.This understanding was then only further affirmed for Keynes, after a brief flirtation with protectionism in the early 1930s, when he once again looked to favour principles of free trade combined with internationally coordinated domestic economic policies to promote high levels of employment and international economic institutions. Such an approach was then only further reflected by the fact that From 1820 to 1980, the average tariffs on manufacturers in twelve industrial countries ranged from 11 to 32% whilst In the developing world, average tariffs . . . are approximately 34% to effectively repress the entry of products onto the international market from these countries.However, it has also since come to be believed that the higher tariffs that are utilised by developing countries may be justified because the productivity gap that has been recognised with developed countries is much higher than that which exists between developed countries alone.Therefore, whilst it is arguable that tariffs should serve to enhance infant industries in developing countries in particular (although also in developed countries), these tariffs need to be sufficiently great in scope to be able to then allow goods that are manufactured domestically to compete under the import substitution industrialisation theory where an individual nation seeks to reduce its dependence on foreign goods through the production of more goods domestically.At the same time, however, there is a needÂÂ   to recognise that such a theory has proved somewhat ineffective for more developing countries. The reason for this is that it has long been recognised that export-oriented industrialisation policies correlate with higher economic growth founded upon theory and the observational study of correlations so they then suffer from a number of weaknesses including the size of sample.In addition those factors that are ingrained in socialism have frequently opposed the recognition and use of free trade policies in international trade since they have served to permit workers to then have maximum exploitation. Such a view was then only further supported by the fact that, in a lecture given to the World Trade Organization in 2007, Jagdish Bhagwati recognised that the growing use and development of new forms of innovative technology for the purposes of enhanced communication was likely to place up to 40 million jobs at risk in the US alone within a short period of just twenty years so that there is now a need for more stringent protection for displaced workers and improved systems of education. Loss of opportunities to work is not the only problem, however. This is because international free trade agreements have served to seriously undermine peoples international human right to adequate food when they should be able to seek redress for this under Article 11 of the International Covenant on Economic, Social, Cultural Rights 1966 as part of an individuals right to seek a sufficient standard of living for both themselves and their family. However, whilst states parties must look to take steps appropriately to guarantee the realisation of this right to food, the implementation of such a right has proved practically somewhat flawed due to the need for the development of an alternative strategy meaning the production and distribution of food should be removed from international trade agreements because of its universal importance to all people. Such a view is then only further emphasised by the fact that academics including Thomas Pogge have recognised that millions of people could have had their lives saved had more developed countries permitted international institutions to satisfy even the most basic idea of fairness in international trade because the World Trade Organizations remit has been slanted with a view to emphasising the interests of richer countries over and above those of the developing world. By way of illustration, the World Trade Organization has permitted more developed countries to be able to maintain higher tariffs against developing countries, whilst h ypocritically requiring them to dismantle their own systems of protectionism regarding the implementation of barriers to international trade. Therefore, although Pogge may claim not to be against the recognition of the importance of inter-related principles of free trade and globalisation, Pogge has complained against the World Trade Organization because of the fact that it fails to open markets involved with international trade enough so that the benefits of free trade have proved to be somewhat limited, whilst they have also been particularly withheld from those who are impoverished living in developing countries. That such a view has arisen is largely derived from the fact that the growing global recognition of free trade principles has served to magnify the recognised complications that are involved with accountability across the corporate divide that clearly distinguishes the position in developed and developing countries. Significant efforts have, however, also been made to enhance free trade systems accountability internationally through (i) participating in international institutions governing trade; (ii) domestic litigation asserting rights against corporations operating in different countries operating abroad; and (iii) the promotion of principles of corporate social responsibility. For example, a number of major interest groups in the are of international trade including the International Labour Rights Forum have sought to implement reforms supranationally to permit greater public participation in international trade institutions like the World Trade Organization to better resolving disputes pertaining to international trade. Moreover, organisations with a more non-governmental scope in this regard have also sought to encourage the World Trade Organization to be more responsive to human rights issues as opposed to just those matters that are specifically involved with international trade through policies of greater consultation and cooperation. However, matters have not been helped by the World Trade Organizations decision to use its discretion regarding whether to accept public interest submissions meaning they are rarely reviewed in the way they should regarding human rights issues although interest groups in this area remain undaunted. The somewhat marginal nature of such efforts have, however, also served to highlight the World Trade Organizations power and insularity, whilst also bringing into sharp relief the problems with how international trade policy has been determined. Efforts that have been made in relation to international law in this area has also sought to promote corporate accountability in developing countries by extending the remit of national legislation such as that which is found in the US in the form of the Alien Tort Statute 2000. As a result, the International Labour Rights Forum has also looked to spearhead a test case of some significance that looked to attack international corporate action on the basis of allegations that the Union Oil Company of California had permitted the Burma government to perpetrate acts of forced labour, torture, and other abuses that serve to contravene international human rights recognition. Nevertheless, labour abuses that transpire that are of a more traditional n ature may not fall within the scope of the universally accepted international law violations that are required by the United States Supreme Court according to its decision in Sosa v. Alvarez-Machain. This is because it was recognised by the court that there is a need for any claim that is founded upon the contemporary understanding of the law of nations to rest upon showing an appreciation of norms of international character commonly accepted by the civilised world. As a result, labour groups have looked to more obliquely consider matters related to international human recognition by looking to focus upon allegations of egregious abuse against labour activists in view of the fact that most recent International Labour Rights Forum-led cases have spotlighted the torture and murder of union organisers in Latin American-United States subsidiaries as a particular concern. Free trade is not the only area of concern, however. This is because the United States of America, for one, has traditionally looked to make it clear that it is not a supporter of countertrade involving developing nations broadly considered as being founded upon the exchange in goods without the use of money and with a maximum feasible reduction of social, cultural, political, or personal transaction costs. The reason for this is then only further supported by the fact that the American government generally looks upon the concept ofcountertrade as being contrary to an open, free trading system not really in the best long-term interests of the business community domestically although, as a matter of policy, the government would not oppose domestic companies participation in countertrade arrangements unless they would negatively impact upon national security. This is a particularly important point because it has been recognised that the adoption of such a stance could serve to have mo re than a little to do with the perceived threat to national security that is not without its foundations. For example, in 2004, an international trade agreement was reached on a five-year co-operation programme between Turkmenistan and Russia, whereby Turkmenistan would supply Russia with unspecified amounts of natural gas in exchange for upgrading its existing Soviet-era weaponry so that the United States of Americas government has long looked to impose trading sanctions on these countries to restrict the flow of imported goods to make countertrade much more difficult. At the same time, however, there is now also a need to look to account for the ongoing effects of the world financial crisis that transpired just a few short years ago sinceÂÂ   it is crucial any recovery from the crisis has the same global reach touching all countries and not just those with the least resources that are from developing countries. This is because the ongoing impact of the economic crisis served to affect the state of affairs in developing countries through declining private financial flows, trade, and remittances that have proved detrimental to both their economic and social prosperity. As a result, by the end of 2009, developing countries were believed to have lost incomes that total at least $750 billion between them as a reflection of current failings in relations between nations pertaining to international trade. Such figures are, however, in reality just a slight reflection of the overall problems that have been recognised in developing countries because th e cost of resolving the world financial crisis has come to $11.9 trillion. Additionally, some significant human consequences arose including increasing levels of unemployment, poverty and hunger with an additional 50 million people that are now trapped in a state of absolute poverty that it seems that they will never be able to get out of. This is because speculative nature of companies and financial institutions in the developed world had a significant detrimental impact upon economic prosperity in developing countries because a lot of the problems with financial services still being experienced in the world today are founded on the United States of Americas sub-prime mortgage financial crisis. Matters came to a head in 2007 when Paribas reported it was impossible for it to value some of the securities it had purchased since, collectively, all financial services then felt they did not know enough about the solvency of one another for lending on the inter-bank market as they looked to central banks to provide the liquidity needed to replace what was no longer available. With a view to then resolving such problems in keeping with principles that have been recognised in relation to matters of globalisation between nations, a key question that needs to be answered is that of how developing countries can look to matters of commerce and financial services for better resolving issues of concern that are derived from the effects of the current global financial crisis. In this regard, it has been recognised that far too many poor countries have been in something tantamount to a state of denial about the effects of the global economic crisis because it has been suggested that developing countries are not well positioned to gain from any efforts made at achieving a global recovery. On this basis, there is a need for a new trade package to be developed to then focus upon preventing protectionism in labour, trade and financial markets that has hardened recently through the implementation of new restrictions along with Funding for Aid for Trade to be brought for ward so as to bring more significant long-term prosperity to developing countries. More specifically, however, it is also to be understood that better financial regulations are required in developed countries to be able to then better increase capital flows transparency, curb illegal transfers, and reduce the pro-cyclicality of financial flows to developing countries through efforts that are undertaken to then be better place to pursue sustainable global growth and responsible investment abroad in the parties best interests. Additionally, it is also arguable that global imbalances can be better addressed through recognition of the fact the majority of rich and emerging countries have high levels of surplus capital that can bring about better returns through greater investment in low-income countries to help the global recovery alongside appropriate financial regulation. Such an understanding of the position in relation to how the global financial crisis can be better resolved in favour of developing countries is then only further emphasised by the fact that International Monetary Fund needs sufficient resources for low-income countries. However, additional flexible grants are needed aside from their more customary efforts of loans for furthering the resolution of current problems with the global economy since increased support for poor countries makes all people around the world much better off around the world. Therefore, the approach associated with the International Monetary Fund means the World Bank also needs to instigate new approaches to risk and crisis founded upon better analysis for it to then be faster, stronger and more flexible. In addition, there is also a need to look to work much more closely with regional development banks along with the private sector with a view to then being able to support other social issues of importance including climate change initiatives, entrepreneurship and job creation in developing countries. Moreover, there is also a need for developing countries to look to diversify their economic foundation by spreading their reliance on more than a few export sources by stimulating knowledge-intensive sectors like education and technology as opposed to manufacturing and concentrated commodity exports that face stiffer competition and volatility with a view to enhancing financial services. Conclusion To conclude, with a view to better understanding the achievement of economic integration within the global economy between developing and developed countries, it is clear that the principles of globalisation have had a significant impact upon the way international economic law is being developed. With this in mind, with a view to showing an appreciation of as to how successfully a truly global economy has proved to be achievable, it has been recognised that, with regard to any form of international trade, there is a need to look to foster positive relations between all countries the world over. That this has proved to be the case has been marked by the recognition of the risk of international trade barriers having been implemented by individual nations authorities to their detriment so as to then achieve the stifling of their economic growth by not being fully integrated into the global economy. However, the achievement of this kind of development has proved to be somewhat difficult to say the least in practice. This understanding of the laws development in this regard has come to be recognised as being particularly true for those countries that are understood as being poorer and developing. The reason for this is that, in view of the fact that they do not have the money to trade with other nations anywhere near the same way as the more developed and industrialised nations, they also do not have what has been recognised as the legitimacy or expertise to be able to act to their benefit. It is also to be appreciated that the matters of concern that have arisen in this regard with a view to achieving a truly global economy are also all too often only exacerbated when this area becomes too competitive or when it does not suit those that are involved. The reason for this is that it has been recognised that barriers to international trade could be effectively implemented that are considered to be somewhat to be contrary to the work of the General Agreement on Tariffs Trade and, more latterly, the World Trade Organization through the work of more developed nations. On this basis, it would seem to be arguable that the recognition of the value of the process of globalisation is somewhat flawed to say the least with regard to the development of international law as it relates to the effective achievement of enhanced economic integration through the formation of closer relations between the parties via the ongoing development of international trade. That this has proved to be the case is marked by the fact that the ongoing development of international law in this regard has served to provide for the permitting of action to be taken too easily in a manner that has been taken to suits what are considered to be the more developed nations in the world today. With this in mind, it then served to fall upon the World Trade Organization to look to take action to resolve the problems that have been recognised in this area with regard to the ongoing development of the global economy and the enhanced integration of economic relations between nations to their respective benefits. However, even with the implementation of the World Trade Organization with a view to providing for greater regulation in this area, the reality is that it is a necessity to look to then undertake more action in the future to better resolve problems between countries that are still present in this area. That this has proved to be the case is particularly true of the relations between developing and developed countries where it has been recognised, for the reasons already stated as part of this essays discussion, that developing countries are usually considered to be at a disadvantage with regard to the resolution of disputes between nations allied to the use of policies so as to then be able to enhance their potential for economic growth. As a result, it is arguable that, to provide for compensation for the problems that have been recognised in this regard, principles of globalisation are considered to be central to most of the economic development that has been achieved internationally. This is because it could prove to be the case that countries must look to carry out their activities collectively through more effective economic integration to the benefit of the global economy with a view to guaranteeing that they are meeting their full potential as individual countries so as to then also provide for the illustration of the extent that the p rinciple of globalisation is considered to be interactive with international economic law.

Corporate Social Responsibility ( Csr ) - 863 Words

1.1 Introduction As the dramatically growing of economies and development of technology in the last century. The term of Corporate Social Responsibility appears more often into public’s concerned and it has become a hot issue in recent years. This essay is going to discuss and provide an overview of corporate social responsibility (CSR) by debate some key issue in this area. 1.2 What is Corporate Social Responsibility? In 1953, Bowen’s Social Responsibility of the Businessman firstly discusses the idea of corporate social responsibility. He states the relationship between society and corporations. Bowen believed that company needs to be realised the importance of ethically run the businesses are able to achieve superior performance in long run. The concept of CSR is company operate voluntarily to enhances their legal responsibility for the society, which covers many complex areas, including sustainability, charity, human rights, and environmental friendly. For example, the European commission defines CSR as â€Å"a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholder on a voluntary basis†(European Multistakeholder Forum on CSR, 2004:3). Minimize the harm and any negative impact on our environment and society to obtain sustainability by sharing responsibility between stakeholders is what CSR t rying to achieve. 1.3 Background of Corporate social responsibility The early rood ofShow MoreRelatedCorporate Social Responsibility And Csr1566 Words   |  7 PagesSocial responsibility or also called Corporate Social Responsibility (CSR)- is the firm’s engagement (voluntarily initiated) in and its compliance (legally mandated) to environmental, social, and governance issues (The Foundation, 2014). Also, is based on stakeholder’s needs being financially sustainable, and CSR can come from both corporate or not-to-profit organizations. CSR has seven categories; Leadership, vision and values; Marketplace activities; Workforce activities; Supply chain activities;Read MoreCorporate Social Responsibility ( Csr )1167 Words   |  5 PagesCorporate Social Responsibility Introduction Corporate social responsibility (CSR) is a concept which is also known as corporate citizenship, corporate conscience or in a simple way a responsible business. It is an integrated concept of self-regulatory business model for any organisation. Corporate Social Responsibility has been in practice for more than fifty years now, which has been adopted not only by domestic companies but also by transnational company with voluntary CSR initiativesRead MoreCorporate Social Responsibility : Csr1232 Words   |  5 PagesCorporate social responsibility has become a buzzword within the industry in the last few years. Following the financial market crash investors and stakeholders began looking at corporations to act more socially responsible. The meaning of social responsibility differs across regions. Western countries are the ones who are pushing for corporate social responsibility -thesis-- A broad overview at corporate social responsibility (CSR) looks to corporations to make a change in the society or the environmentRead MoreCsr : Corporate Social Responsibility1598 Words   |  7 Pages CSR stands for Corporate Social Responsibility. Corporate Social Responsibility (CSR) is defined by many groups like, Tata steel, Coca Cola, Reliance, Videocon etc. Although they all stand for similar meanings connecting to taking responsibilities of the society as a business individual, its definition has been getting broader from a established point of view, corporate social responsibility is a type of business instruction included in a business demonstration. 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But in the recent times, the businesses are getting a grip of the significance of the social, ecological and environmental effects on their success. This has resulted in the emerging interactions between organizations and social segments thus giving riseRead MoreCorporate Social Responsibility ( Csr )1173 Words   |  5 Pages Corporate Social Responsibility (CSR) is highly important to Millennials. If a company is lacking a CSR plan, now it a good time to start one. Millennials are looking for ways in making a positive impact on the world and are expecting the same from companies. They are looking for companies that contribute to the betterment of communities and the environment. Millennials put great value in supporting such brands, companies and organizations that share these values. Companies without a CSR in placeRead MoreCorporate Social Responsibility : Csr979 Words   |  4 PagesThe notion of Corporate Social Responsibility is a phenomenon globally known for many years. In spite of the fact that CSR has been neglected for quite a long time, nowadays several authors deal with this issue, as revealed by the development of theories in recent years concerning the topic. In spite of the fact that there has been a huge growth of literature it is still impossible to simply define CSR. Many definitions trying to capture the concept of CSR exist, but their content varies (MattenRead MoreCorporate Social Responsibility ( Csr )1370 Words   |  6 Pagesmore attention on the concept of Corporate Social Responsibility (CSR). The core issue is the appropriate responsibility of business. In as much as firms ought to obey the law, but beyond complete compliance with environmental laws, the question is whether firms have extra social responsibilities to commit part of their resources to environmental preservation voluntarily. This memo provides an exploratory investigation of the link between corporate social responsibility and the benefits accruing to aRead MoreCorporate Social Responsibility ( Csr )1549 Words   |  7 Pagesgovernments to take responsibility for the problems but also the corporations. One outcome of this is corporate social responsibility (CSR). CSR refers to voluntary actions of companies or corporations to contribute to the welfare of society and the health of the environment. Some ways it can be accomplished are through philanthropy, working with NGOs in local communities on humanitarian and/or environmental projects, supporting workers’ unions, and investing in green technologies. CSR is not a new concept

What Are You Going - 1637 Words

What are you going to choose? Many countries have distinctive cultures, which are homogeneously grouped, primarily composed of one type of race, ethnicity, or nationality. This can be seen in Germany, France, Russia, China, Japan, Mexico and many others. The United States of America differs greatly from these countries in that it is a melting pot.† The term melting pot has been associated with the United States (US) because there are many cultures within the country which blend together to form a whole (cite book merino, noel). The United States melting pot theory could be argued as the very quality that makes it the greatest superpower of the world. The US has also been called a nation of immigrants because almost every citizen of the country has immigrant ancestry, with the exception of the Native Americans. One may question why the immigrant history of this country is one of the qualities that makes it so unique. Still, large numbers of individuals from other countries come to the US every year t o seek benefits and to fulfill their American dream. Illegal immigration has been a widely discussed topic in politics in the US. An illegal immigrant is a non-citizen who has entered the United States without government permission or stayed beyond the termination date of a visa. Illegal immigration is a controversy we can no longer be oblivious. Surprisingly not very many American are informed enough about the topic to make a choice of being pro illegalShow MoreRelatedYou Can Never Predict What Life Is Going At You1454 Words   |  6 PagesYou can never predict what life is going to throw at you. Until I was about 9 years old, I lived in Groves, Texas which was located by the Gulf of Mexico. Groves was a small town, so small that I had to go to school in Port Arthur, the city right next to Groves. I had a small house and a big backyard with lots of trees. My dad also kept a small ship and a boat in our yard, and I always thought about what it might be like to board the ship. My days would be spent playing with my little sister andRe ad MoreWhat I Do You Think You re Going Bitch?1204 Words   |  5 Pagesâ€Å"Where do you think you’re going bitch?† she hisses at me between her yellow teeth, I can smell the cigarette smoke and alcohol wafting off her as she stalks closer to me. She slams her cup down and screams â€Å"DON T YOU LIE TO ME, THEY HAVE BEEN TELLING ME WHAT YOU’RE DOING BEHIND MY BACK!!†. I shrink back against the closed door bracing myself for what I know is about to happen. I shrink back hoping to spare myself for just a little bit longer in order for me to find an escape. 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Looking at what the character says, looks like, feels, and does can help us identifyRead MoreReiwise Power Broker : The Ownership Relationship Analysis1278 Words   |  6 Pagesthe tenant rep prospecting, presentations and negotiations. So what were going to be doing today is entering into the lease analysis platform of the REIWise Power Broker. Now if you are new to Power Broker this is a single solution thats all web based. You can subscribe to this for $399 per year and create unlimited analysis in marketing. If you are CCIM designee you do have the entire power broker transaction platform for free and you can register for that on a link that I will send in the emailRead MoreStock Market and Rosetta Stone Essays1006 Words   |  5 Pageswrite-up. 1. What are the advantages and disadvantages of Rosetta Stone going public? 2. What do you think the current market price is for Rosetta Stone shares? 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You have a choice Understand that your spouse is pissed and there are going to be demands placed on you that you or a therapist cannot legitimately get in the way of in order for your spouse to get to a point where he/she feels she can actually work on the stuff that you believe led to the infidelity. Your spouse may ask for login information to email accounts and social media, may

Teenage Pregnancy The Preventable Health Issue - Free Essay Example

Sample details Pages: 3 Words: 875 Downloads: 1 Date added: 2019/04/05 Category Society Essay Level High school Tags: Teenage Pregnancy Essay Did you like this example? Introduction Teen pregnancy occurs most often in southern states, or areas that dont teach safe sex, or abstinence only. As technology has advanced, teenagers have been able to look online for information that they are not taught in school, so teen pregnancy in the United States has decreased a lot in the last few years (CDC). Many teenagers arent taught safe sex, so they dont know how to prevent pregnancy or STDs (National Campaign). Don’t waste time! Our writers will create an original "Teenage Pregnancy: The Preventable Health Issue" essay for you Create order More programs are needed in schools and in communities to teach those who dont know about STDs and pregnancy. Explain the Health Issue According to Peskin, the best way to prevent teen pregnancy is by teaching TPP (teen pregnancy prevention) (Peskin) The problem is that a lot of these programs dont get funding, especially in southern states where religion plays a bigger role in communities. It has been proven that areas with these prevention programs have fewer rates of teen pregnancy then areas without it. Parents talking to their teenagers early on about safe sex has also been proven to help prevent pregnancy (National Campaign, 2011). Teen Pregnancy and STDs are statistically lower in rates in areas that teach safe sex, most teenagers are going to try it no matter what, so if they are taught how to stay safe, it can help the spread of STDs and teen pregnancy. Individual Level Teen Pregnancy mainly impacts the individual. Teen pregnancy is a public health concern because teen mothers are more likely to experience negative social outcomes, including school dropout (CDC, 2012). Of the 1.3 million of students that dropped out of school in 2012, 30% claimed it was because of pregnancy or parenthood (Muckle, 2012). By age 22, only around 50 percent of teen mothers have received a high school diploma and only 30 percent have earned a General Education Development (GED) certificate, whereas 90% of women who did not give birth as an adolescent receive a diploma. Only about 10 percent of teen mothers complete a two- or four-year college program (Adverse Effects, 2011). Without an education nowadays, it is very hard to find a good job that can support yourself, and to include children, it is even harder. These teen mothers are putting a pause on their lives in order to care for their child. This could mean giving up on school, or putting a delay on school in order t o care in order to be a mom. Population Level The problem of teen pregnancy has an impact on both the individual and the population. There is no single cause for the rising rate of adolescent pregnancy, but rather a combination of factors. These can generally be grouped under biological factors, societal factors, personal attitude and/or needs, ignorance, misunderstanding when it comes to sexual matters, and problems innate in modern contraceptive methods (Hechtman, 2006). Teen pregnancy can cause consequences including health, economic, and emotional outcomes for the parents and the child. Teen pregnancy costs U.S. taxpayers about $11 billion per year due to increased health care and foster care, increased incarceration rates among children of teen parents, and lost tax revenue because of lower educational accomplishment and income among teen mothers (Adverse Health, 2011). The population is affected by teen pregnancy because teenage mothers arent able to provide for their children, so they need to get support from the governme nt. Conclusion Teen pregnancy can be a preventable health issue if it was understood and educated to everyone. Abstinence only education has been proven to not be completely effective since teenagers will still get curious and experiment. Since they were only taught abstinence as sex education, they arent aware of how to preform safe sex, and they could end up pregnant or with an STI/STD. Teen pregnancy has the ability to derail a teenagers life, forcing them to drop out of school or not reach their potential because they have to take care and afford a baby. Many teenagers are unable to support a family financially, costing taxpayers millions of dollars for healthcare, foster care, etc.. Safe sex needs to be taught in schools in order to help prevent disease, infection and pregnancy. References Adverse Effects. (2011). Retrieved from https://youth.gov/youth-topics/pregnancy-prevention/adverse-effects-teen-pregnancy Centers for Disease Control and Prevention. National Vital Statistics System: birth data. https://www.cdc.gov/nchs/births.htm. Accessed September 25, 2018. Gosling, B. (2017). Adolescent pregnancy. Retrieved from https://www.unfpa.gov/adolescent-pregnancy Hechtman, L. (2006). Teenage mothers and their children: Risks and problems: A review. Retrieved from https://www.ncbi.nlm.nih.gov/pubmed/2670180 Muckle, G. (2012). The Drop Out Crisis and Teen Pregnancy. Retrieved from https://www.progressivepolicy.gov/blog/the-drop-out-crisis-and-teen-pregnancy/ Melissa F. Peskin, Belinda F. Hernandez, Efrat K. Gabay, Paula Cuccaro, Dennis H. Li, Eric Ratliff,Kelly Reed-Hirsch, Yanneth Rivera, Kimberly Johnson-Baker, Susan Tortolero Emery and Ross Shegog, (2017) Using Intervention Mapping for Program Design and Production of iCHAMPSS: An Online Decision Support System to Increase Adoption, Implementation, and Maintenance of Evidence-Based Sexual Health Programs, Frontiers in Public Health, 5, (2017). Prepregnancy Contraceptive Use Among Teens with Unintended Pregnancies Resulting in Live Births Pregnancy Risk Assessment Monitoring System (PRAMS), 20042008. (2012). Retrieved from https://www.cdc.gov/mmwr/preview/mmwrhtml/mm6102a1.htm The National Campaign to Prevent Teen and Unplanned Pregnancy. Counting it up: the public costs of teen childbearing: key data. (2011) https://www.thenationalcampaign.org/costs/pdf/counting-it-up/key-data.pdf.

Personality Tests for Business Organizations - 3607 Words

The Value of HRM to Business Organisations Section 1 This essay will evaluate the literature available on the value of the selection method of personality tests to business organisations. These tests measure individual’s responses to what are usually fixed choice questions to uncover characteristics that have important implications for their job performance (Beardwell and Claydon, 2007). Personality tests were first reviewed in a personnel selection context in 1965 (Guion and Gottier, 1965) but it is only recently that they have become popular with around 30% of companies using them (Heller, 2005), particularly for candidates applying for managerial and graduate jobs within the top companies in the UK (Faulder, 2005; Newell, 2005:†¦show more content†¦Iles and Salaman (1995) have argued that these measures are stronger predictors than had previously been thought but there have been many limitations of studies demonstrating its predictive value. Armstrong (2006) points to the need to have tests which are sensitive, stand ardised, reliable and valid in order for them to be considered effective. It has also been suggested that instead personality tests should be used as part of a two way process whereby results are discussed during interviews to consider how an individual would deal with certain situations (Newell, 2005). This would perhaps help manage the limitation that individuals feel pressurised into giving a ‘right’ answer and therefore fake their responses to a personality test. Throughout these debates there is the reoccurring theme of the need for reliability and validity in personality tests, as with any other selection method a business organisation may adopt. Here it is important that the method is consistent in its measures both throughout the personality test itself and should the personality test be applied to individuals over time. Furthermore, the predictive value will be heavily affected if no clear relationship is established between the tests results and job performance (Newell, 2005). In conclusion, from the literature review it isShow MoreRelatedPersonality Theories And Internet Testing1061 Words   |  5 PagesPersonality Theories Why has personality theories and internet testing created so much interest in the hiring process? Can you judge a person s ability to perform the work just by giving them a personality assessment? Not always, but in the process of hiring many organizations can rely on personality theories and testing, which helps the process of pre-selection. Personality theories help measure, cognitive ability, knowledge, and personality of potential candidates. Employers today use pre–assessmentRead MoreTypes Of Personality Tests Out There844 Words   |  4 Pagesare many types of personality tests out there. Some of them are better than others. These tests are used to help determine the different personality types. Many employers use these tests to help place new employees. They also use them to help determine if an employee will work out or not. It can be important to know your own personality type. Understanding how you learn and what type of jobs might be best for you can be very helpfu l in your own life. Many employers use tests like the one foundRead MorePersonality and Decision-Making Essay1686 Words   |  7 PagesPersonality and Decision-Making Organizations have evolved into a team structure. So, the ability to collaborate with others and make effective decisions to meet business objectives is paramount. Thus, personality has a significant impact on whether business objectives are met. Hence, understanding the personalities of potential and existing employees is important. Thus, while a discussion on personality theory can be broad an overview of how personal and self-assessment tests are used to measureRead MoreOrganizational Behavior Comparison Between JPMorgan and Morgan Stanley1771 Words   |  7 PagesOrganizational Behavior Morgan Stanley is a multinational financial service corporation in America. It operates in 42 countries having more than 1300 offices and about 60,000 employees. Being a broad and diversified business it provides all kinds of financial support and services in the major markets of the world. JP Morgan Chase Co is a multinational banking corporation of investment, security as well as retrial. When it comes to assets it is the largest in the United States. It is a financialRead MoreI Am A Moderate Activist, Strong Preference Reflector, Low Preference Theorist And Moderate Pragmatist Essay1333 Words   |  6 PagesAccording to this test I am a moderate activist, strong preference reflector, low preference theorist and moderate pragmatist. My scores can be seen in Appendix E. 6. Mindful Attention Awareness Scale The mean score of my test is 3.86. Though the above show results in various dimensions of a personality, they are never 100% reliable. Certain choices in a question are obvious about checking the right answer but not the honest one. Many organizations carry out tests like this before recruiting a personRead MoreHiring Process - Recruitment Selection1287 Words   |  6 Pagesqualified people for a job at an organization or firm, or for a vacancy in a volunteer-based some components of the recruitment process, mid and large-size organizations and organizations often retain professional recruiters or outsource some of the process to recruitment agencies. External recruitment is the process of attracting and selecting employees from outside the organization. It is a process of stimulating people to apply for vacant positions of an organization. In other word, recruitment isRead MoreHow Personality Affects Employees Behaviors, Attitudes, And Performance At Work1537 Words   |  7 Pagesemployee has different personalit y. Personality can affect people’s attitudes, behaviours and job performance. Therefore, it is very essential for a company to consider and measure employees’ personality. Purpose The purpose of this essay is to explain how personality affects employees’ behaviours, attitudes and performance at work, how personality is measured by organisations. And using academic evidence, argue it is valuable for organization behaviour scholars to conduct personality testing before hiringRead More2005 Organizational Behavior. Essay. . . . . . . . . .1475 Words   |  6 PagesWords: Personality is an independent existence that affects a single body and mind, shows each person s unique ability, thoughts, emotions and behavior (Liebert, R. M. Liebert, L. L., 1998). It affects the behavior and response of the individual to the social and physical environment. In these features, some people are completely unique, such as their memory, habits, eccentric and some are similar or the same with the others. In this case, personality can be judged by some personality traits,Read MoreThe Value Of Personality And Values1199 Words   |  5 PagesPersonality and values†¦everyone has them. Each plays a crucial role that makes us unique and sets us apart from everyone else. Values are the foundation on which an individual’s personality sits. Values lie within a person’s core. It’s a belief system as to what is right, good, wrong, or bad, also known as ethics. Values have two attributes, content and intensity. Content defines the importance and i ntensity measures the importance and forms their value system. Values can be classified a littleRead MoreManagement Functions And Functions Of Management Essay1529 Words   |  7 Pagestheir purpose for the organization. The four functions of management are planning, organizing, leading, and controlling. The planning function establishes a way to attain the desired objectives, resolve issues and facilitate action. The purpose of the planning function is to align the vision, culture, employees and the organizational structure with the strategies, and this involves multiple levels across the organization. Ultimately, planning is a needed function for business success (Huff 2009)

The Changed Definition Of Marriage - 1592 Words

The Recently Changed Definition of Marriage On June 26th, 2015, the United States Supreme Court voted to legalize same-sex marriage nationwide and in doing so, rattled the belief system of many Christians around the country. Many took to social media and with the terror and panic of Chicken Little cried, â€Å"The sky is falling†, while others lashed out in hateful speech towards the lawmakers and the homosexual community that celebrated their newly given liberty. As Christians begin to look toward the future with a new definition of marriage put into effect before the country, many begin to question what this will mean for the next generation of believers and for the church moving forward. While the federal government may revise the definition of marriage, as outlined in the constitution, it does not have the ability to change the truth of scripture or the definition of marriage outlines within. The argument brought before the Supreme Court was to eliminate the ban on same sex marriage that was still held by thirteen states. This was done as part of a lawsuit called Obergefell versus Hodges. Court documents outline that, â€Å"14 same-sex couples and two men whose same-sex partners are deceased, filed suits in Federal District Courts in their home States, claiming that respondent state officials violate the Fourteenth Amendment by denying them the right to marry or to have marriages lawfully performed in another State given full recognition.† (United States Court of Appeals)Show MoreRelatedDefinition of Marriage Essay804 Words   |  4 Pageswith respect to the definition of marriage. To get married is a very important event for almost everyone. Particularly for women, marriage and giving a birth could be the two major events of their lives. Andrew Sullivan and William Bennett are authors who are arguing about homosexual marriage. Sullivan believes in same-sex marr iage because he thinks everyone has a right to marry. On the other hand, Bennett speaks out against Sullivan’s opinion. Bennett makes a claim that marriage is between a man andRead MoreLegalization of Same-Sex Marriage1446 Words   |  6 Pagessame-sex marriage hits new high; half say Constitution guarantees right†). They have formed organizations, gone to court, and rioted all over the nation; but they are still being denied the simple right to marry (The Gay Rights Movement). Redefining marriage will allow all Americans access, regardless of sexual orientation, to rights given to heterosexual couples without serious social, financial, or legal detriment to society. Those who are against legalizing gay marriage feel that marriage is notRead MoreModern Family Myth Essay1153 Words   |  5 PagesBefore complying with the definition of how the traditional family should be, we must be able to first define what a marriage truly is. Marriage as defined by the Merriam-Webster dictionary is â€Å"the intimate or close union of two individuals†, though the definition seems stable enough it isn’t the only definition of marriage and the idea of marriage itself is actually quite wide spread as we see in Evan Wolfson’s â€Å"What is Marriage?† Wolfson mentions in his article that marriage is sometimes for love butRead MoreChanging Family Patterns And Family Life Essay1502 Words   |  7 PagesWhat do we define as a family? Is the legal definition of a family the same as a single person’s definition of family? We consider an adopted child to be part of a family, but only after a lengthy legal process that can tear famili es apart in the process. The definition of family is ever changing and ever evolving. From Kathleen Gerson and Stacy Torres essay Changing Family Patterns and Family Life, Katherine Schulten’s article on the changing definitions of family, Arlie Russell Hochschild’s The SecondRead MoreCompare and Contrast Two Views of Gay Marriage Essay815 Words   |  4 PagesSullivan had written supporting gay marriage in America. Bennett started out by first issuing two key points as to what divides the proponents and opponents of same-sex marriages. The two articles are derived from Sibylle Gruber’s Constructing Others: Constructing Ourselves edition. Bennett notions that legalizing same-sex marriage would weaken the meaning of it and outlines what the basic concept of marriage is. Throughout the article Bennett argues why same-sex marriage should not be legalized by movingRead MoreSociety s View Of Homosexuals1469 Words   |  6 Pagesbecause same-sex couples now shar ed equal rights with straight couples (Makarenko, 2007). There are many events within society that lead to this legalization, such as the unjust imprisonment of Everett Kilppert. Society’s view of homosexuals has changed drastically since the 1960’s, when homosexuality was an incriminating offence, according to Makarenko. This criminalization was irrational and unfair, and thus created conflict within society. This conflict made it difficult for society to functionRead MoreAustralian Law Reform Commission :990 Words   |  4 Pageslegalized gay marriage. Since this approval there has been new debate as to where Australia stands on same-sex marriage. The amount of same-sex couples in Australia increased by 32% from 2006 to 2011 and 70% of the Australian nation believe that Australia should allow the right to same-sex marriage. Before the Marriage Amendment Act 2004 by the Howard Government, there was no previous definition of Marriage in the 1961 Act and the definition was based on common law. The definition changed by the HowardRead MoreTraditional Marriage Has Changed Over The Centuries1166 Words   |  5 PagesTraditional marriage is a marriage between one man and one woman. Also, it is a form of marriage recognized in a given country or religious group. Traditional marriage has been in jeopardy since the traditional concept of marriage has changed over the centuries. One reason why traditional marriage is in jeopardy is because same-sex marriage has increased, especially because it’s legal in the USA. Another reason traditional marriage is in jeopardy is the acceptance of high divorce rate. TraditionalRead MoreWhy Marriage Is Important?1004 Words   |  5 PagesDefining Marriage â€Å"You’re going to regret it†, â€Å"Are you sure you’re ready?†, â€Å"Don’t do it!† These are a couple phrases used by family members or close family friends daily when speaking to an engaged couple soon to be married. Yes, various amounts of congrats are given however more than often marriage is referred to as a negative word and sparks up negative thoughts and conversations. Why marriage in today’s society viewed as a negative act? It is well known that not all marriages are â€Å"happily† marriedRead More Gays Have a Right to Marry Essay779 Words   |  4 Pageshappen, then there would be a better understanding of gay relationships and their want to get married. This would more then likely lead to the ending of the ban on gay marriages. In his essay â€Å"Let Gays Marry†, Andrew Sullivan, who happens to be a homosexual male, tells of how he feels that gays should not be denied the privilege of marriage. In the essay Sullivan says †It’s the same reason anyone wants to get married† about why gays want the right to marry. He feels that if you find the person you love

Things Fall Apart by Chinua Achebe free essay sample

An essay review of the book Things Fall Apart by Chinua Achebe set in late 19th century Nigeria, in the midst of colonialism. This review compares the relationship between Okonkwo and his father, Unoka, in the novel Things Fall Apart by Chinua Achebe. The author discusses the similarities and difference between the father and son with specific examples and how their relationship impacted Okonkwos life. The paper consists of an introduction with thesis, body with quotes, and conclusion. The central character of the story is Okonkwo, a wealthy and respected warrior of the Umuofia clan, part of a consortium of nine connected villages of the Igbo tribe. Okonkwo is an influential clan leader whose hard work and bravery in war have earned him a high status within his clan. He was feared among neighboring villages and within his own home as well. Okonkwo was haunted by his late fathers reputation. We will write a custom essay sample on Things Fall Apart by Chinua Achebe or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Unoka had died a debtor, owing many villagers. He had spent his life poor and idle, preferring music and conversation to war and status.

Taxation - Theory - Practice & Law Capital Loss of Assests

Question: Discuss about the Taxation, Theory, Practice Law for Capital Loss of Assests. Answer: Case 1: The capital gain or capital loss happens due to sale of capital assets. The understanding of capital assets and the valuation of the assets is completely dependent on nature of assets. The assessment of Capital gain or capital loss is calculated from the difference between historical cost of the assets sold and the sale price. If the sale price is higher than the acquisition cost of the asset then theincome generated out of the sales is to be considered as capital gain. The capital gain tax is a income tax but tax implications are different from regular income. There are some exceptions and rules regarding assessment of capital gains are contained in various sections Income Tax Assessment Act 1997 to be discussed below(Yourinvestmentpropertymag, 2016). The revenue nature of income is different from capital gain, therefore capital gain or capital loss cannot be adjusted against normal income. The revenue income will not be clubbed with capital income for tax calculation. The capital losscan only be adjusted againstfuture capital gains from sale capital assets. If the capital loss cannot be adjusted in the same accounting year, then the capital loss can be carried forward to the next year. According to the income tax act, personal assets are almost exempt from the capital gain tax. The CGT is not applicable for those assets on which depreciation is charged. It is important to understand the fact that Australian tax resident earns from the sale of property situated other place then Australia, gain on the sale of the assets will be taxed as capital gain tax in Australia(Pwc, 2013). According to Australian Income Tax act, residential house sold by assesses is not considered as the capital assets. The profit from the sale proceeds is not capital gain. The income from the sale of assets is neither considered as capital gain or normal income. The single dwelling house is not covered under capital assets but there are some criteria that will have to be fulfilled. The resident taxpayersdwelling property is under tax exemption from capital gain tax arising out of sale of the property. There are some important considerations that will have to be covered, including the fact that the individual has to dwell or live on that property. There person has to reside at the property. The property has not been used for the business purpose even in part thereof. The address of the property shall match with the electoral roll of the assessee. The other address proofs like electricity bill and the gas connection shall also substantiate the fact that this is only the dwelling property of the assesse(Koulizos, 2016). The exemption will be allowed from capital gain tax in full provided the resident fulfilling the following criteria; The assessee and his family own the house for the full financial year. The property is not in any way being used by the assessee to produce assessable income- and the person has not used any part of the property for use of business. The land area is below two hectares or less of the property. Here the case is however not part of the exemption but it is more relevant to the fact of assessment of the tax. The sale of real estate can also be considered as normal business income, if the property was bough and developed with the intension to make profit out of the investment. Here in this case the factor is considered different and the assessment is completely based on capital gain tax. There is exemption allowed in case the property is inherited by the assessee. The property is inherited but considering the fact that property was residence of the person who left it to the current owner. The assessee needs to keep record of cost incurred during handover of the property(Yahoo, 2016). In this problem the assessee had incurred loss from investment in shares. The loss from the investment is capital loss and that loss can be carried forward to the next year and can be deducted from the capital gain. Shares are sold either generates income or generate loss is to be treated as capital gain and it becomes subject to capital gain tax. Using Indexation Sale Proceeds $800,000 Less: Purchase Price $100,000 Stamp Duty $2,000 Legal Fees $1,000 $103,000 Improvement Cost $20,000 Index March, 1987 $45 August, 2015 $108 January, 1990 $56 Sale Proceeds $800,000 Less: Index cost of acquisition $245,563 Less: Indec cost of Improvement $38,434 Taxable Capital Gain $516,003 Less: Loss on capital gain $10,000 Total taxable capital gain $506,003 Tax on Capital gain Tax on 180000 $54,547 After 180001 to 516002.92 $146,701 Tax Payable $201,248 Discount Method Tax on 180000 $54,547 Tax on Rest $225,000 Total Tax $279,547 50% Exemption $139,773 The capital gain assessment can either be done on the basis of indexation or the discount method can be used to calculate capital gain. The discount method will be applied if property belongs to a trust and to a society or to any person. Under the discount method capital gain tax is reduced by 50%. Here in this case, Fred is a resident who signed a contract to sell his holiday home in the Blue Mountains in August last year. The sale was settled in February this year when Fred received $800,000 from the purchaser. Fred incurred legal fees of $1100 (Inclusive of GST) and real estate agents commission of $9,900 (Inclusive of GST) in relation to the sale(Workingin-australia, 2016). The holiday home in March 1987 for $100,000 and paid $2,000in stamp duty on the transfer and $1000 in legal fees. In January 1990, Fred engaged a builder to build a garage on the property for $20,000. Case 2: The fringe benefit tax is nothing but the extra monetary benefit or benefit in kind, which can be valued in money is provided to the employee as a recognition of his ability and loyalty. Fringe benefit is a different kind of facility apart from salary and wages paid to the employees, the nature of the benefit cannot be equaled to or shall not be considered as salary or wages. The Australian income tax act has definition for fringe benefit, according to the definition and fringe benefit tax rules benefit provided to the respect of employment. There are effective ways to calculate fringe benefits provided to the employee. The calculation of benefit provided to the employee in course of employment will be calculated in comparison to the market value of the benefit provided to the employee. If employee has benefited from it the benefit amount will be considered as taxable income and to be taxed according to the normal income tax rate(Ato, 2016). This offers an employee to use a work car for the private purpose. Work car for private purposes Offering cheap loan employee's gym membership By way of free tickets to concerts Foods at restaurants and accommodation facility Reimburses an expense incurred by an employee incurred by an employee(Ato, 2016) The benefits provided in respect to the employment and the use of those facilities is mainly for work is not considered as fringe benefit. The computers, laptops and mobile phone given to the employee to be used for the work related purpose will also not be used will not be considered as fringe benefit and hence will not be taxed. There are specific exemption limits mentioned in the income tax act and the exemption will be disallowed once the benefits are used primarily for office purpose and later on for the personal reasons(Ato, 2016). The benefits which are not considered as employment benefits will be taxed in the hands of the employee. The cheap loan provided to the employee will be taxed to the extent the loan is enjoying interest free benefit or low interest rate. The taxable value of the loan will not be considered as fringe benefit can be reduced in accordance with the income tax rules of Australia. The taxable value will be reduced to the extent the interest is paid against the loan. If the employee uses the loan for investment in fixed interest bearing instrument, the interest received from the instrument will be reduced by the amount of interest paid by the employee(Ato, 2016). Here in the case the company Periwinkle provided car to his employee Emma which she uses for work purposes. The cost price of the car was $33,000 (including GST). She travelled 10,000 kilometers in and the car expenses incurred of $550 (including GST). Emma has never used that car for personal reasons. Emma's usage however is not restricted to work but she could have used it for personal purpose. In fact she has not used the car for her personal purpose. Therefore the facility provided to her not is considered as fringe benefit(Ato, 2016). Apart from the car the following facilities are also provided to Emma; Periwinkle provided Emma loan of $500,000 at an interest of 4.45%. the loan amount is used partially to buy holiday home worth of $450,000 and rest $50,000 she gave to her husband on interest free to purchase shares. Emma purchased a bathtub from Periwinkle for $1,300. The bathtub costs in the market at $2600 and company cost is $700(Ato, 2016). To calculate fringe benefit tax; first case is however tax exempt as car was used by Emma for official purpose only. This car use will not be considered under FBT. The use of lower interest loan from the company would be treated as the fringe benefit; 1 Calculate the taxable value of the loan fringe FBT Tax 28250 Deduction $500000 @4.45% 22250 6000 FBT Benchmark Interest Rate 5.65% 2 Interest rate charged on $50000 28250 at 5.65% 3 Employee paid interest equal to the amount of FBT Tax $450000 @ 5.65% 25425 4 Employee is being charged interest on the loan Taxable Amount more than $50000 2225 5 Subtract deductible amount 23200 step4 from amount in step 3 6 The taxable value is the result from 28250 step1 minus the result from step5. Less: Interest paid on purchase of Shares 2225 Total Taxable fringe benefit 26025 The taxable fringe benefit as calculated above would be $26025. Emma purchased a bathtub manufactured by Periwinkle for $1,300. The bathtub cost Periwinkle $700 to manufacture and is sold to the general public for $2,600. Therefore the tax amount will be added with another $1300 ($2600-$1300). Total taxable fringe benefit to Emma would be $27325(Ato, 2016). The fringe benefit tax rate for accounting yearending 31 March 2016 and 31 March 2017 is 49%. Emma will have to pay tax on $27325 @ 49% tax amount will be added apart from the tax calculation on her salary and other income. The tax liability of the employee would be increased significantly as she used the benefits provided to her and the benefits are being diverted for the use of personal purpose(Ato, 2016). Bibliography Ato, 2016. FBT exemptions and concessions. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/ [Accessed 19 September 2016]. Ato, 2016. Fringe benefits tax rates and thresholds. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Rates/FBT/ [Accessed 19 September 2016]. Ato, 2016. How to calculate your FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ [Accessed 15 September 2016]. Ato, 2016. Reduction in taxable value where interest would have been deductible to employee. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/?page=8#8_8_Reduction_in_taxable_value_where_interest_would_have_been_deductible_to_employee [Accessed 19 September 2016]. Ato, 2016. What is fringe benefits tax? [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ [Accessed 19 September 2016]. Ato, 2016. Work-related items exempt from FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ [Accessed 19 September 2016]. Business, 2016. Fringe Benefits Tax (FBT). [Online] www.business.gov.au Available at: https://www.business.gov.au/info/run/tax/fringe-benefits-tax [Accessed 13 September 2016]. Koulizos, P., 2016. What is Capital Gains Tax? [Online] www.realestate.com.au Available at: https://www.realestate.com.au/advice/what-is-capital-gains-tax/ [Accessed 19 September 2016]. Pwc, 2013. Australia: Legislation to remove 50% capital gains tax discount for foreign and temporary residents is now law. [Online] www.pwc.com Available at: https://www.pwc.com/gx/en/hr-management-services/newsletters/global-watch/assets/pwc-australia-removes-capital-gains-tax-discount.pdf [Accessed 19 September 2016]. Workingin-australia, 2016. Understanding Australian capital gains tax. [Online] www.workingin-australia.com Available at: https://www.workingin-australia.com/money-and-costs/tax/capital-gains#.V-KJ5fl97MU [Accessed 18 September 2016]. Yahoo, 2016. What % rate is capital gains tax in australia? [Online] au.answers.yahoo.com Available at: https://au.answers.yahoo.com/question/index?qid=20080209205535AAkTXFh [Accessed 18 September 2016]. Yourinvestmentpropertymag, 2016. Capital Gains Tax Estimator. [Online] www.yourinvestmentpropertymag.com.au Available at: https://www.yourinvestmentpropertymag.com.au/calculators/capital-gains-tax/ [Accessed 19 September 2016].