The Argument on the Legalization of Same Sex Marriages Essay -- Papers

The Argument on the Legalization of Same Sex Marriages The contention over the sanctioning of same sex relationships is quickly getting one of the most overwhelmingly pushed change subjects in ongoing law survey. Being gay and adoring somebody isn't illicit, however joining that couple in a lawful marriage is dismissed by the greater part of society in this nation. Each state has needed to manage legitimate issues concerning same sex union with some degree. Most supporters of the restriction on gay relationships accept that it would be a solid reason for shamelessness and defilement of the American family. Individuals who don't bolster same sex relationships accept that it would make an unfortunate family, and could make genuine mischief youngsters in that family, while supporters of same sex relationships accept that they are being denied the advantages, for example, setting up a privilege of survivorship, co-accomplice clinical and retirement benefits. It is felt by most gay people that these advantages would help make a more grounded steadiness in a drawn out relationship. The greater part of the volunteer and monetary help against gay marriage originates from strict gatherings or houses of worship. ?Catholics, Mormons, and evangelists make up in excess of 40 percent of California?s populace, and raised a huge number of dollars to pass the alteration.? Same sex relationships are both intellectually and genuinely wrong in the brains of most parishioners. They discover the idea shameless on the grounds that as per the Bible, sex between individuals from a similar sex is carefully disallowed, significantly less marriage. Recommendation 22 was one of numerous battles drove by strict moderates, which denies California from permitting conjugal rights to gay couples who wedded in another state, and it just perceives relationships among man and a lady. ... ...iages will likewise some time or another later on be sanctioned. Book index: California Protection of Marriage Initiative. Feb.2000 Online Posting. 11 Nov. 2000 (http://doma.org/purpose.html) Barrier of Marriage Act. May 1996 Online Posting. 28 Nov. 2000 (http://reagan.com/HotTopics.main/HotMike/report 5.15.1996.1.html) Lesbian and Gay Marriage Resource Site. April 2000 Online Posting 10 Oct. 2000 (http://grasshopperdesign.com/gay_marriage/news/vt4.htm) DodgeGlobe: The Dodge City Daily Globe-Court grants April. 2000 Online Posting. 8 Oct. 2000 (http://www.dodgegloble.com/stories.122199/nat_rights.shtml) California Bars Gay Marriage Mar. 2000 Online Posting 11 Nov. 2000 (http://abcnews.go.com/onair/CloserLook/wnt_000307_Prop22_feature.html) Stiers, Gretchen A. From This Day Forward St. Martins Press, New York, NY, 1998

Macroeconomic Performance of China Essay Example | Topics and Well Written Essays - 2500 words

Macroeconomic Performance of China - Essay Example The nation's financial advancement is obvious as far as every one of these variables - the immense hop in per capita salaries, the expanded extent of exercises for non - state area undertakings, and its closer incorporation with the worldwide economy. The Chinese economy developed at a sound pace of 8% in the year 2000. The development was animated by strong macroeconomic arrangements, and a great outside condition. PESTLE Analysis - an Introduction: PESTLE examination is a helpful device for comprehension the 10,000 foot view of nature, in which you are working, and the chances and dangers that exist in it. By understanding nature in which you work (outer to your organization or division), you can make the most of the chances and limit the dangers (RAPIDBI). Explicitly the PEST or PESTLE investigation is a helpful device for understanding dangers related with showcase development or decay, and as such the position, potential and bearing for a business or association. World of politics: Political powers impact the enactments and government rules and guidelines under which the firm works. Each organization faces political limitations as antitrust laws, reasonable exchange choices, and assessment programs, least use enactments, contamination and valuing approaches, authoritative exercises and numerous different activities, planned for securing the purchasers and the nearby condition. These laws, rules and guidelines influence an organization's benefits. Nonetheless, there are other political activities, for example, patent laws, government appropriations and item look into awards that help business exercises. Along these lines, political powers impact the association both decidedly and adversely. Political action likewise impacts three extra capacities, viz. the provider work, the client work and the contender work. The client work is affected by the political action when government interest for items and administrations can make, continue, upgrade or dispense with many market openings. Financial Environment: Economic factors obviously show the nature and heading of the economy where a firm works. Each market is exceptional and utilization designs change alongside the abundance of the shoppers in different market portions. For vital arranging all the monetary patterns at national and universal levels must be thought of. Prime financing costs, expansion rates and patterns in the development of the Gross National Product (GNP), general accessibility of credit, the degree of extra cash and the penchant of individuals to spend are the monetary patterns that must be dissected. The potential monetary effect of global powers had all the earmarks of being seriously confined and was generally limited as of not long ago. The focal point of financial ecological guaging was changed by the new universal force specialists. The European Economic Community (EEC), the Organization of Petroleum Exporting Countries (OPEC) and alliances of lesser-created nations (LDC) are three notable instances of compelling worldwide force dealers. Social Environment: The social condition is a significant factor as changes in the qualities, convictions, mentalities, suppositions and ways of life in the public eye make potential open doors for an association. For an organization to develop, it is important to exploit cultural

Argumentative Essay Samples For 6th Grade Students

Argumentative Essay Samples For 6th Grade StudentsArgumentative essay samples for 6th grade students are provided in a wide variety of formats. It is a good idea to look for essay samples in magazines and newspapers, as well as from other sources, so that you know exactly what you will be writing. Most often it is best to avoid using outside resources, such as college instructors, teacher's guides, or college publications, which are written for adult audiences and may not meet the needs of your students.Argumentative essay samples for 6th grade students are also offered on the Internet. Most of these sites feature extensive articles written by college professors, giving them an academic edge over the opinions of many other sources.To make your essay unique, you should be able to use other sources to provide at least some of the information that you would need. Generally, you will have a much easier time developing a writing style that is your own when you have one or two references t o a writer you respect, who offers similar views. It is also very important that you feel comfortable with the style of writing that you use.There are various types of argumentative essay samples for 6th grade students. Some of these focus on teaching the students to use different types of evidence to support their arguments. Other essays examine the psychology of a person's reasoning processes. The last type of essay covers the psychological effects of persuasive arguments.For argumentative essay examples for 6th grade students, you should choose persuasive essay examples that illustrate various ways to provide information that supports a person's claims, or shows why those claims are not supported by the information available. For example, in an essay examining the way in which a person's attitudes about sports influence his or her decisions, one could include statistics, news stories, or reviews from major sports publications that support the writer's point of view.You should kee p in mind that some people prefer shorter persuasive essay examples. Those writers will look for examples that deal with people, while using case studies, examples from pop culture, and small sketches. The topics of these essays, which usually center on single cases, relate back to the writer's main points.Argumentative essay samples for 6th grade students should be full of provocative statements that have little or no proof. This type of essay will make it easier for the reader to reject a writer's position. As a result, these writers will have to use more creative strategies to sustain their claims.Argumentative essay samples for 6th grade students are an excellent source of ideas and concepts. These essays present you with ideas that are easy to take in, but hard to ignore.

Social Network Media Benefits Feminism - 1448 Words

One specific event that proves that social network media benefits feminism was in 2014, with the hashtag #YesAllWomen. An incident happened in May 2014 where a young man, Elliot Rodger, expressed his hatred for women and he went on a shooting spree in Santa Barbara, California, targeting women. After this tragedy made the news, thousands of women posted on various social networks with the hashtag #YesAllWomen, in order to share the ways sexism and violence affects everyone in their daily life. This hashtag trended all over social networking sites, particularly on Twitter, for months after the event. (Chittal). Celebrities also took part in this trending hashtag and showed their support for feminism, which initially promoted feminism as their substantial amount of followers became informed on the hashtag as well. For example, famous actress and activist, Sophia Bush posted on Twitter: â€Å"I shouldn’t have to hold my car keys in hand like a weapon check over my shoulder ever y few seconds when I walk at night #YesAllWomen.† Nancy Pelosi, Minority Leader of the United States House of Representatives, posted on Twitter: â€Å"#YesAllWomen deserve to live free from threats of domestic violence sexual assault. We must shine a bright light on such despicable crimes† (Feeney). #YesAllWomen was a way that women showed support for other women and it fought against sexism and violence. This hashtag brought together diverse women and it showed how strong of a presence feminism can have on aShow MoreRelatedThe Pluralist View of Mass Media Essay1340 Words   |  6 PagesThe Pluralist View of Mass Media Pluralism is the belief that power is spread widely throughout the world. It is a belief that companies or powerful groups are competing, but within boundaries of consensus and compromise. The idea of pluralism descends from functionalism. Functionalism is the view that society is structured; every institution in society fulfils certain roles and functions. If there was a disruption in one of these institutions then it could affect theRead MoreWhat Place Should Men Have A Feminist Politics?1319 Words   |  6 Pagesspeech, relentless sexism in high culture and the mass media, it s not hard to justify the notion that men have no place at all in the women s movement. Yet, while we undeniably live in a sexist culture, men are far from monolithic in support of its sexism. There are significant resources among men that can be tapped for the resistance. Some men want to support feminism, and some men--not always the same ones--have been useful to feminism (for instance, in passing anti-discrimination laws, introducingRead MoreAdvantages And Disadvantages Of Being Mistreated Essay1219 Words   |  5 PagesHowever, just because a person may have advantages in their lives, does not overthrow or deny the disadvantages in their lives. The word privilege according to the feminist mind, is easily defined as a set of unearned benefits given to people who are appropriate for a specific social group. The reason why some of us in society are allowed privilege is because of the certain aspects of our identities. The different identities of people include race, class, gender, sexual orientation, language, geographicalRead MoreThe Traditional Media Is A Mixed Ble ssing For Feminists3028 Words   |  13 PagesOctober 2014 The traditional media is a mixed blessing for feminists; on one hand, they educate the American public about issues like wife-beating and the gender gap, and on the other, both synthesize feminism into a homogenous mold and reinforce â€Å"post-feminist† repudiation of feminist wins. Traditional mass communications impose a gender dualism that made no room for gray - â€Å"bad† feminism versus â€Å"good† masculine norm - ignore marginal (feminist) voices, distort feminism, and delimit the spread ofRead MoreSocial Movements And Its Impact On Society1848 Words   |  8 PagesDuring the year 1966 and 1967, a social-political movement happened in China significantly affecting the country’s economy and society. The movement called the Cultural Revolution re-imposed Chairman Mao’s thought (who was the state president of Communist Party of China) as the dominant ideology to citizens at that time, demanding to eliminate capitalism and traditional elements of Chinese society. It was this movement which made China’s civilization retrogress more than ten years. Culture RevolutionRead MoreViolence Is The Single Most Visible Marker Of Manhood, By Michael S. Kimmel1607 Words   |  7 PagesTwitter can also be read in terms of how masculinity is constructed. With respect to patriarchy and notions of male entitlement to power, Kimmel explains that â€Å"No wonder men are defensive when we present feminism to them- it feels like they will be forced to give up this sense of entitlement†¦ Feminism, to men, feels like a loss- a loss of the possibility to claim their birthright of power. And violence may be more about getting the power to which you feel you’re entitled than an expression of powerRead MoreThe Social Inequality Of Women And Women1003 Words   |  5 PagesPower, in its relation to gender, is the main focus of the feminism. Many inequalities exist in society today between men and women at both the micro and macro level. The idea that men and women should be equal in all respects, including economically, politically, and socially equal is at the core of the feminist theory. Generally, feminism describes a society where women are treated differently from men just because they are women. This differential treatment puts women at a disadvantage where theyRead MoreThe Good Mother, The Wise Mother1717 Words   |  7 Pagesthe history of woman’s liberation and the effect this had on the perception of homemakers, understand the benefits of staying home to raise children, and provide solutions to staying relevant in the workforce. Sources and Methods Information regarding the history of woman’s rights will be pulled from several peer reviewed journals. I will use other research organizations to explain the benefits and disadvantages of making the choice to stay home. I will use data collected from several peer interviewsRead MoreThe Effects Of Media On Young Children, Teenagers, And Adults1297 Words   |  6 Pages As far back as at least the 50s, there have been people outraged by violence in the media. Whether in video games, books, radio, music, or television, there is always someone or something to blame for the violence. Violence is everywhere in the media , there is no disagreeing with that. Whether it be movies, television, video games, or music, there will always be violence, but blaming it on movies, television, video games, or music is not the answer. If blame needs to be placed why are the parentRead MoreFeminist Critique Of Feminism And Media Essay2134 Words   |  9 PagesFeminist Critique of â€Å"Feminism and Media† The main introductory label in â€Å"Feminism and Media† features an incredibly small amount of text compared to the other room labels. It also does not attempt to show a variety of views about feminist art, and those it does express focus solely on personal appearance. The lack of complexity in this label should be thought about critically because, when analysed, all texts reveal an implicit bias, representing the institutional view (Brand, 2006). In this case

Should Athletes Gain An Unfair Advantage By Using...

The health risks that come along with using performance enhancing drugs are one reason why they should be illegal. Along with them being very dangerous, the health effects are also not very good on the body. â€Å"Diuretics are drugs that change your body s natural balance of fluids and salts (electrolytes) and can lead to dehydration† (mayo clinic). Some athletes use stimulants to arouse the central nervous system and increase heart rate and blood pressure. â€Å"Stimulants can: improve endurance, reduce fatigue, suppress appetite and Increase alertness and aggressiveness† (mayo clinic) Stimulants have side effects that can weaken athletic performance which make it hard to concentrate in whatever sport you may play. Athletes gain an unfair advantage by using PEDS. The use of PEDS is cheating because it violates constitutive rules of the activity. Cheating is wrong and one should be removed from the game if caught. This assumption is proven through a simple and straightforward argument. â€Å"Cheating is the deliberate, knowing, and voluntary violation of certain constitutive rules in order to gain a competitive advantage† (Athletes). The athlete is enhanced physically, but the value of fair play and sportsmanship is diminishing. Doping is fundamentally contrary to the spirit of sport. PEDs reflect an obsession with perfection. Athletes take PED’s for a short cut, while those competing against them are working hard the right way to improve and excel at what they do fairly. Since theShow MoreRelatedPerformance Enhancing Drugs For Professional Sports1703 Words   |  7 Pagesthe use of performance enhancing drugs. The debate on whether or not performance enhancing substances should b e allowed in professional sports has been going on for years, decades even. Many believe that using steroids and other performance enhancers should automatically disqualify an athlete from ever being able to be a member of the Hall of Fame, in sports in general, not just in Major League Baseball. However, there is an argument to be made to make the use of performance enhancing drugs legal inRead MoreUse Of Performance Enhancing Drugs1338 Words   |  6 PagesResearch Paper Final Draft The Use of Performance-Enhancing Drugs in Sports According to NPR.com, the argument over the use of performance-enhancing drugs by professional athletes has been at the center of an international ethical debate for many years (Katz). Many people argue that these drugs should be allowed, while others argue that these drugs should be banned from professional sports. Professional sports athletes should avoid the use of performance-enhancing drugs so that the integrity of sportsRead MoreDoping : Doping And Doping1216 Words   |  5 Pagesplayed competitive sports, they have sought to gain a cutting edge against their enemies. Uncommonly, there are records of the use of enhancing drugs that goes back to historical times. Doping is questionable the most talked about in today’s sports. Doping basically refers to the illegal use of drugs, mostly steroids, which are aimed at improving the performance of athletes. Doping has proved to be quite a setback in sporting competitions since athletes who do not deserve medals and some c ompetitiveRead MoreThe Ethics of Cognitive Enhancement1312 Words   |  6 Pagesthe Joneses, we want to surpass them. In the pursuit of excellence, some people will take drugs as an enhancement for their cognitive abilities. What makes this path to excellence ethically questionable? There are two large issues to using cognitive enhancements: fairness and the pressure to use them. While there may be nothing intrinsically wrong with using cognitive enhancers, the use of these drugs will likely have major side-effects on society which need to be taken into consideration. CognitiveRead MorePro Doping in Sports Debate825 Words   |  4 Pagesassume risks that we think are worth taking, shouldnt athletes have the same freedom as anyone else? In particular, if athletes prefer the gains in performance allegedly provided by the use of steroids, along with the increased risk of harm to the alternative of less risk and worse performance, what gives anyone the right to interfere with their choice? After all, if we should not forbid smokers from risking their health by smoking, why should we prohibit track stars or weightlifters from taking risksRead MoreUse of Steroids by Athletes Essay1538 Words   |  7 Pages   Ã‚  Ã‚   A survey was presented to 198 U.S athletes with the following scenario. You are offered a banned performance enhancing substance that comes with two guarantees: 1) You will not be caught. 2). You will win every competition you enter for the next five years and then you will die from the side effects of the substance. Would you take it? More than half the athletes said yes. As we can infer from the above survey, a large number of professional athletes are willing to risk their lives for theRead MoreEthical Dilemmas1304 Words   |  6 Pagesof the players are using a new performance enhancing drug. Paul’s teammates are always reminding him that it is not a banned substance, and the coach has turned a blind eye to the whole issue. Paul told me that his coach is making some changes, and he may lose his starting position. He is starting to think about actually taking this drug so he does not lose his spot. The dilemma is that Paul could just take the drug, and get to keep his position as a starter. Since the drug is not listed as bannedRead MoreThe Use Of Anabolic Steroids And How Athletes Are Cheating1482 Words   |  6 PagesThe athletic sports world has drastically evolved since the beginning of the creation of sports. Athletes are becoming bigger, faster and stronger. The competitive edge has started to increase and guys are looking for ways to enhance their performances. Many turn to repetitive practices and healthier diets, while some turn to protein powder. No matter the method the average athlete is trying their best to propel his or her efforts past previous marks. Most stick to natural remedies, but there areRead MorePerformance Enhancing Drugs in Sports1686 Words   |  7 PagesPerformance Enhancing Drugs in Sports Athletes use performance enhancing drugs to boost their game. The professionals who use these drugs are ruining the integrity of the game. Many people don’t understand why professional athletes would go to such extreme measures to be better when they have already proven themselves. Athletes are just taking away from their natural ability by using these dangerous drugs. The risk of using performance enhancing drugs is a lot greater than the reward, because anRead MorePerformance Enhancing Drugs Should Be Allowed2071 Words   |  9 Pagesis whether performance enhancing drugs should be allowed. According to the free dictionary, performance enhancing drugs is defined as â€Å"Any drug used to gain an advantage in sports. Such drugs may improve endurance or strength or accelerate healing after injury†. Performance enhancing drugs was first acknowledged as a problem in professional sports in 1967 when the international Olympic committee created a medical board due to the h eightened use. Today there are seven types of performance enhancers

Finance - 666 Words

Question 1: Proficient: Describe the steps in recording and posting the effects of a business transaction and provide some examples of source documents used in these steps. A company begins a business transaction as a result of a management decision. The company transaction is evidenced by a source document. The information obtained from source documents provides a starting point to prepare a journal entry. After the journal entry is prepared, it is posted to accounts in the ledger. Some examples of source documents used in these steps are bills received from suppliers for goods/services rendered, bills sent to customers for goods sold/services performed, and cash register tapes. Define debit and credit and name the types of†¦show more content†¦Describe three examples of transactions that would affect a firms income statement. For each transaction, identify if the transaction has a positive or negative effect on the firms net income. Revenues is the amount of money a company receives for goods or services rendered. This type of transaction has a positive effect on net income. Expenses are costs that a business obtains through its operations to earn revenue. This has a negative effect on net income. Profit is a financial gain after expenses and revenues are taken into account. This has a positive effect on net income. Question 4: Proficient: Are the following possibilities conceivable in an entry involving only one debit and one credit? Please explain your response for each item. Provide five or six correct responses: Increase a liability and increase an expense. Credits increase a liability and Debits increase an expense. Increase an asset and decrease a liability. Debits increase assets and decrease liabilities. Increase revenue and decrease an expense. Credits increase revenue and expenses. Decrease an asset and increase another asset. Credits decrease an asset and increase another asset. Decrease an asset and increase a liability. Credits decrease an asset and increase liabilities. Decrease revenue and decrease an asset. Debits decrease revenue and credits decrease assets. Decrease a liability and increase revenue. Debits decrease liabilities and credits increaseShow MoreRelatedFinance1352 Words   |  6 Pagesfinancial manager differ from the traditional financial manager? Does the modern financial managers role differ for the large diversified firm and the small to medium size firm? The traditional financial manager was generally involved in the regular finance activities, e.g., banking operations, record keeping, management of the cash flow on a regular basis, and informing the funds requirements to the top management, etc. But, the role of financial manager has been enhanced in the todays environment;Read MoreFinance1074 Words   |  5 PagesCORPORATE FINANCE COURSE CORPORATE FINANCE 2.1 Working Capital Management Sept. 2014 Ir Frank W. van den Berg mba Vrije Universiteit, Amsterdam ALYX Financial Consultancy bv, Aerdenhout FWvdB/2014 1 OUTLINE CORPORATE FINANCE FWvdB/2014 †¢Ã¢â‚¬ ¯ Basics Guiding principles †¢Ã¢â‚¬ ¯ Time value of money + Capital Budgeting †¢Ã¢â‚¬ ¯ Valuation of CF + Bonds †¢Ã¢â‚¬ ¯ Valuation of shares (+ co.’s) †¢Ã¢â‚¬ ¯ Financial Analysis (Ratios) †¢Ã¢â‚¬ ¯ Financial Planning (EFN) †¢Ã¢â‚¬ ¯ à  Ã¯Æ'   Working Cap. Mgt. (A/R,Read MoreThe Finance1054 Words   |  5 Pagesrequires intentional short-term and long-term planning. More importantly, in order for capital management to be deemed successful, it is required that all members of an organization are on board. â€Å"Capital budgeting is not only important to people in finance or accounting, it is essential to people throughout the business organization†lt; /spangt; (Block, Hirt, amp; Danielsen, 2011). As the duration of the investment period increases, and the size of investment increases, the residual risk also increasesRead MoreEquity Finance And Debt Finance823 Words   |  4 PagesStockholders are those entities who provide a company with the risk capital such as preference share owners and ordinary share owners (Freeman and Reed, 1983). Generally, stockholderis one of long-term finance providers with the aim to maximize their wealth.According toBrickleyet al. (1985), long-term finance provi ders are more likely to focus on the matter whether the financial structure in the company is sound or not and the durability of profitabilityrather than temporary profits that a potentiallyRead MoreFinance, Economics, And Finance Essay1245 Words   |  5 Pagesalso studied business, management, economics, and finance. These courses impressed upon me the importance of the financial sector in the economy. Finance professionals have the unique responsibility of managing assets and analyzing risks to ensure the future success of a company or organization. It is difficult to overstate the importance of this role, as the financial crisis of 2009 showed. It is due to my understanding of the importance of finance and investment, coupled with my longstanding interestRead MoreFinance : Finance A Carry Trade1144 Words   |  5 PagesIn finance a carry trade is a strategy that consists of borrowing at a low interest rate currency to fund investment in higher yielding currencies. (Moffett) Th e country in which the investors borrow from is called the funding country and the country where the investment occurs is called the target country. (4) Carry trade is also termed currency carry trade; this strategy is speculative in that the currency risk is present and not managed or hedged. (Moffett) Although there are several complicatedRead MoreFinance, Banking And Finance Industry2170 Words   |  9 Pagescomplete your transaction and move on with your day. The last thing on your mind is how that transaction is taking place. You don’t care what happens behind the scenes as long as your money is where it needs to be and is safe. As the banking and finance industry has transformed, so has the process of how your money is handled. To accompany those changes, regulators and lawmakers create laws designed to protect consumers, banks, and the economy as a whole. As you will learn, the history of the bankingRead MoreFinance : Finance A Carry Trade Essay1144 Words   |  5 Pages In finance a carry trade is a strategy that consists of borrowing at a low interest rate currency to fund investment in higher yielding currencies. (Moffett) The country in which the investors borrow from is called the funding country and the country where the investment occurs is called the target country. (4) Carry trade is also termed currency carry trade; this strategy is speculative in that the currency risk is present and not managed or hedged. (Moffett) Although there are several complicatedRead MoreFinance998 Words   |  4 PagesPlant Improvements Total Investments: total investment in plant and equipment brought forward from the Production spreadsheet. Sales of Plant and Equipment : total sales of plant and equipment brought foraad from the Production spreadsheet. Common Stock * Shares Outstanding: The number of shares of common stock in the hands of shareholders. Reflect any issue/ retire stock transaction at the beginning of this year * Price Per Share: stock price as of yesterday’s close. Stock will be issuedRead MoreInternal Sources Of Finance And Finance Essay2349 Words   |  10 PagesInternal sources of finance: Internal sources of finance are funds that arise from within the business such as profits as they can be retained to grow the finance and selling assets. Retained profit Retained profit is the money kept in the company after paying dividends. It is used to reinvest in the business or to pay debt. It comes by a business after it makes profit and is kept separate to use in other ways such as expanding the business by developing new buildings or certain areas, buying new

Income Tax Implications for ABC Ltd-Free-Samples for Students

Question: Advise ABC Ltd, Peter and his wife of the Australian taxation issues arising from the above fact situation. Reference should be made to appropriate legislation, case law and rulings. Calculations are not required. Answer: Issue: The existing issue is based on determining the income tax implications for ABC Ltd, Peter and his wife. The issue is determines whether ABC Ltd, Peter and his wife would be considered as an Australian resident for income tax purpose. Rule: The taxation ruling of TR 2017/D2 determines whether a company will be considered as occupant or a inhabitant of Australia under the central management and control test of residency. According to the Taxation ruling of TR 2017/D2 a corporation will be company will be held as an Australian inhabitant if it performs the trade in Australia and has the central organization and control situated in Australia (Woellner et al. 2016). The ruling defines that to consider a company as the Australian inhabitant under the central administration and control test, the corporation should carry on the trade in Australia. On noticing that if the corporation has the central organization and governance situated in Australia and it is carrying on the trade, it would be carrying on the trade in Australian inside the denotation of the central organisation and regulatory test of residency. The ruling also defines the nature of the companys activities and the business which defines the types of acts and decisions are exercised as the central organisation and regulatory of the corporation. According to the taxation ruling of TR 2017/D2 it identifies who exercises the central management and control (Robin and Barkoczy 2018). The ruling provides the question of fact to consider is where the central control of the company is situated. The federal court in Federal Commissioner of Taxation v Malayan Shipping Co Ltd (1946) stated that if the actual high level judgement procedure are executed in Australia or where the monitoring of the inclusive business performance occurs in Australia the company will be considered as the Australian resident. Referring to Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) the high court in its judgement held that the appellants were considered as Australian resident for income tax purpose during the relevant years and would be held liable to tax in Australia (Barkoczy 2016.). The judge in its verdict held that the central management and control of every applicant was located in Australia in respect of section 6 (1) of the ITAA 1997. Therefore, each of the appellant would therefore be considered for income tax purpose as the Australian resident. Section 6-5 (2) of the ITAA 1997 defines that an individual who is a occupant of Australia will be held for taxation on their ordinary source of income and statutory source of income (Zummo, McCredie and Sadiq 2017). Under the domicile test section 995-1 of the ITAA 1997 defines resident or the resident of Australia if the person who has been residing in Australia and includes an individual that has their domicile in Australia will be regarded as Australian resident (Cao et al. 2015). An exemption to the law is that an individual may not be held as occupant of Australia unless is it recognised that a persons perpetual place of residence is out of Australia. The taxation ruling of IT 2650 ascertains whether the individual has the perpetual place of residence out of Australia. The ruling is usually applied on those individuals that more overseas but does not change their domicile (Tan, Braithwaite and Reinhart 2016). The court of law in Jenkins v Federal Commissioner of Taxation (1982) held that an individuals estimated and the real span of stay in the foreign nation along with the purpose to live in the foreign state either permanently or temporary is a question of fact. Another instances of Applegate v Federal Commissioner of Taxation (1979) where the court of law stated that permanent does not represents everlasting or forever and it is measured objectively every year (Braithwaite 2017). The taxpayer was found to have the perpetual place of residence out of Australia however the taxpayer returned to Australia after being ill. In the context of the current case, it is illusory to take account of whether an individual has developed the intent of living or residing or having a perpetual place of residence out of Australia forever without the purpose of ever coming back to Australia in the probable future. Perhaps an important matter of fact is whether a person has abandoned any dwelling or place of residence he or she may have held in Australia. An Australian occupant are usually taxed based on their wide-reaching source of revenue. The federal court in FCT v French (1957) defined service where the performance of service takes place (Saad 2014). Section 6-5 of the ITAA 1936 states that income from private exertion represents proceeds from salaries, wages, fees etc. in respect to any service given or the proceeds of any trade performed on by taxpayer. Application: As evident from the current case study ABC Ltd in spite of being incorporated in Hong Kong carried the central management and control operations from Australia. The majority of board of directors were residing in Australia and conducted meeting on monthly basis to management the corporate affairs and policy of the company. ABC Ltd will considered as Australian resident company. Evidences obtained from the case study suggest that ABC Ltd has the central organization and control situated in Australia and it is executing the business in Australia. The board of directors exercises the over-all and business affairs to give direction to the company operation in Australia. Additionally it has been found that Peter who is Australian resident was hired to make decisions of the companys operations and decide to do things in the best interest of the company. The board of directors are also found to be setting the policy on the disposal of trading stock of company which implies the acts of central management and control in Australia. Citing the reference of Federal Commissioner of Taxation v Malayan Shipping Co Ltd (1946) the actual high level decision process of ABC Ltd are made in Australia. The nature of ABC Ltd activities and business suggest that monitoring of the overall corporate performance occurs in Australia. Considering the example of Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) ABC Ltd and its directors will be considered as Australian resident for income tax purpose during the relevant years and would be held liable to tax in Australia (Miller and Oats 2016). The central administration and control of ABC Ltd was situated in Australia in respect of section 6 (1) of the ITAA 1997. Therefore, each of the board of directors would therefore be considered for income tax purpose as the Australian residents since corporate policy of the company was continuously made by the board of directors in Sydney. On the other hand, to determine the residency of Peter, Domicile Test is conducted in respect to Domicile Act 1982. Evidences obtained suggest that Peter had the permanent place of abode in Australia prior to moving Brunei on a two year work contract with ABC Ltd. Though Peter was offered with the extension of one year on his contractual agreement but later it was found that he rejected the possible extension and returned to Melbourne after the end of contract with his wife and children. With reference to Taxation ruling IT 2650, under section 995-1 Peter retained the domicile of his origin and will be considered as the Australian resident under the Domicile Test. This is because Peter did not had the intention of staying in Brunei or setting a permanent place of residence out of Australia. During his absence his house in Melbourne was rented out and received the interest money in his Australian bank account. Citing the reference of Applegate v Federal Commissioner of Taxation (1979) the taxpayer was found to have the permanent place of abode in Australia (Blakelock and King 2017). More importantly Peter did not abandoned any dwelling or place of residence he had in Australia. Considering the example of Jenkins v Federal Commissioner of Taxation (1982) Peter also expressed that he does not have any intention to stay in the overseas country since he rejected the extension of contract with ABC Ltd (Chardon, Brimble and Freudenberg 2017). Therefore Peter has met the criteria of Domicile Test and will be considered as an Australian resident. Evidence suggest that Peter derived income from rental property, salaries and dividends from investment and also received dividends from his investment. Upon his return to Melbourne started the business of practicing accountant and received fees. The receipt of fees and other sources of income by Peter was considered as the income from personal exertion which is held assessable under section 6-5 of the ITAA 1936 (Pinto, Kendall and Sadiq 2015). Referring to FCT v French (1957) the receipts of fees by Peter constituted business income that was carried on by the taxpayer will be considered taxable under section 6-5 of the ITAA 1936. Conclusion: On a conclusive note, ABC Ltd will be considered as an Australian resident company since the central management and control was situated in Sydney. Additionally, Peter and his wife will be regarded as the Australian resident under the section 995-1 as Peter has satisfied the criteria of Domicile test. The income derived by peter from various sources will be included in his taxable income under section 6-5 of the ITAA 1997 as the income derived from personal exertion. Reference List: Barkoczy, S., 2016. Foundations of taxation law 2016.OUP Catalogue. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Canberra: Treasury working paper,2001. Chardon, T., Brimble, M. and Freudenberg, B., 2017. Tax and superannuation literacy: Australian and New Zealand perspectives [Part 1].Taxation Today, (102), pp.17-25. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Pinto, D., Kendall, K. and Sadiq, K., 2015.Fundamental Tax Legislation. Thomson Reuters. ROBIN BARKOCZY WOELLNER (STEPHEN MURPHY, SHIRLEY ET AL.), 2018.AUSTRALIAN TAXATION LAW 2018. OXFORD University Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Tan, L.M., Braithwaite, V. and Reinhart, M., 2016. Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice.International Small Business Journal,34(3), pp.329-344. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016.OUP Catalogue. Zummo, H., McCredie, B. and Sadiq, K., 2017. Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study.eJournal of Tax Research,15(2), pp.359-383.

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positin paper essays There are new discoveries in science every day. There are so many of them that its hard to decide which ones to actually concern ourselves with. Is it right to just be oblivious to all of the scientific goings on that are happening around us? No it isnt at all. We should all be educated to an extent, especially when it comes to things like diseases that run in our families, or scientific discoveries that happen close to home, or even if there have been new findings in the food that we are eating every day. Cancer is one of the largest diseases in the world. So many people die from it every day and now, just about anything and everything causes or helps to cause at least one kind of cancer. There have been discoveries that even cell phones can cause certain types of cancer as well as abortion, being on the birth control pill, eating to much red meat, not having enough calcium, and even wearing a bra that doesnt fit properly . Now if a certain type of cancer runs in your family then you should be aware of the factors, but if it doesnt then you dont have to be as careful, though smoking two packs a day will still contribute to cancer whether it runs in the family or not. A big story that has been in the Canadian news recently is the one about the mosquitoes in Southern Ontario that were found to be carrying the West Nile Virus . This story is a little to close for comfort for me but there are two different approaches to take towards it. You can go about your daily routines and be aware of the mosquitoes, or you can lock yourself in your home until they are gone for good. Some people will take the whole thing to seriously and become paranoid while others will educate themselves about the issue but still live life. So you dont have to be ignorant, but you also dont have to be completely paranoid. Finally there is the big issue of genetically modified food. Personally I hav ...

Chronis disease management Research Paper Example | Topics and Well Written Essays - 1500 words

Chronis disease management - Research Paper Example In the paper by Miaskowski, et.al. (2004), the authors sought to test the effectiveness of the PRO-SELF Pain Control Program when compared with standard care in reducing pain intensity scores, increasing appropriate analgesic prescriptions, and increasing analgesic intake in cancer outpatients with pain from bone metastasis. This study covered seven outpatient settings in Northern California, including a university-based cancer center, two community-based oncology practices, one health maintenance organization, one outpatient radiation therapy center, one veteran’s affairs facility, and one military hospital. In this study, the patients were assigned randomly in either the PRO-SELF intervention or standard care intervention. Those under standard care were visited by a research nurse three times, and then called three times by phone between home visits. Those under the PRO-SELF setting patients were visited by specially trained intervention nurses and then received a psychoeduc ational intervention. They were instructed on how to use a pillbox, and were given instructions on how to communicate with their doctor about pain symptoms and changes needed in analgesic prescriptions. Patients were also instructed during follow-up home visits and three phone calls on how to improve cancer pain management. To ensure the ethical treatment of this study, the authors gained the respondent’s written consent, after explaining to them the purpose of the research and the fact that their identity would remain confidential throughout the research. The ethical committee was consulted first and their review and consent secured before the rest of the research process was carried out. A sample of atleast 150 patients was needed in order to complete this study. Descriptive statistics and frequency distributions were established for the patients’ demographic and disease-related qualities. Independent student’s t-tests and x2 analysis were carried out to deter mine differences in demographics, disease, and pain qualities between patients in the two treatment groups. Analyses of variance were carried out to establish if there were changes in pain intensity scores over time. The McNemar test was then used to establish differences over time based on kinds of analgesic prescriptions. The P-value of less than .05 was considered statistically significant. This study revealed that pain intensity scores were reduced significantly from baseline figures in the PRO-SELF group, as compared to the standard treatment group. The percentage of patients in the PRO-SELF group with the most appropriate kind of analgesia increased significantly from 28.3% to 37.0% as compared to the standard group which changed from 29.6% to 32.5%. The study therefore established that using a psychoeducational intervention, which includes nurse coaching within the standard of self-care, can improve pain management for cancer patients. Critical Analysis The authors are credib le authors for this research. They possess the

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2pg response to a cultural experience - Essay Example India and Pakistan share almost similar cultural roots and most of the cultural practices are same and they tend to show the same kind of emotions and sentiments while interacting with people outside their own culture. One of the most striking things about this particular culture experience would be the fact that Pakistanis and Indians tend to share the same level of attitude towards life. They are not so disciplined as most of the people in west tend to be because their life is mostly haphazard in nature without any concrete planning in their life. The most important thing of my cultural experience with them was the fact they tend to view and honor women in more formal way as compared to the western people. Their respect and attitude towards women is entirely different as most of them are shy at disclosing their emotions and sentiments to them. Mostly you would find them shy and uncomfortable while talking to women. Their dresses are mostly comfortable and they prefer to wear cloths which provide more comfort than style. This distinguishes them because sometimes you may find them little bit more informal than usual as compared to Western people. My overall cultural experience has been excellent as it has been a learning experience for me. This is because of the fact that I have been able to learn an entirely different attitude towards life as whole and little things in general. India and Pakistan give you an excellent cultural experience to live and experience a culture which is more hospitable, little bit less tolerant, strict in it core beliefs as well as values and give a lot of attention to more closer bonds between

Mens Lifestyle Magazines Analysing Gender Identities Media Essay

Mens Lifestyle Magazines Analysing Gender Identities Media Essay Mens lifestyle magazines are interesting research for analysing gender identities. As mass cultural texts they have the potential to affect or maintain cultural norms and values in the society (Taylor and Sunderland, 2003). They have the ability to construct masculinity or femininity in a positive way or in a negative way. They could also alter or change cultural norms that have been in existence over time. In the 1980s, males in mens magazines were constructed as emotional, sensitive people. They were also constructed as narcissists that dwelt on fashion whereas females were constructed as powerful, independent beings that were respected by the men. (Gill, 2003). Over recent years, however, the representation of masculinity and femininity has changed due to the introduction of New Lad magazines. Mens magazines have moved from constructing men as narcissistic people to representing them as pleasurists who enjoy sex, alcohol, sport, cars, games and the viewing of sexualized images. The women, on the other hand, were constructed as sexualized objects to be gazed at. Edward (2003: 139) points out that, women with successful careers have been equally undermined through salacious spreads of them stripped of their clothes. These representations make up the characteristic images of the New Lad magazines. For this essay, I will examine the construction of masculinity and femininity in one of these New Lad magazines: FHM magazine. My plan here is to critically describe and analyse the visual images and the texts within the publication. For the first analysis on visual images, I will adapt a multimodal approach taken from Van Leeuwen (2008) and Machin (2007), and for the second analysis on the language, I will use a critical discourse theory described by Van Leeuwen (2008) to examine the construction of men and women through writers linguistic choices. THE MENS MAGAZINE My analysis for this study is a magazine called FHM magazine (For Him Magazine, the January 2010 edition). I chose FHM magazine because, as written by Jackson et al (2001), it has a mass circulation with monthly sales hitting the hundreds of thousands. Due to this wide circulation, the magazine has the power to influence a large number of readers. Launched in 1994, FHM Magazine is targeted at a particular audience: single men between the ages of 17 and 35 (Stevenson et al, 2001). As observed, the magazine addresses single men as if they were friends. This friendly manner is all achieved through the giving of advice on relationships, the discussion of sports, parties, music, movies and other topics normal to typically male conversations. FHM Magazine deals with themes relating to the male lifestyle. These themes include sex, sport, alcohol, movies, women, sexual jokes, food, music and clubbing. The magazine also includes sections such as: letter to the editor, articles, interviews with celebrities and advice sections (containing advise on romantic as well as purely sexual relationships) The articles in the FHM magazine primarily focus on sport and stars. Interviews mostly include soap opera stars, actors, actress and models. These celebrities are used to promote and market the magazine because of their status as public figures. On the cover of the magazine appears a semi- nude woman complemented with the glossy effect of the magazine that serves as an eye catcher to the readers. Additionally, within the magazine there is the dominance of black, red and white colours against which advertisements are able to stand out. (Advertisements, on the other hand, are) The majority of these advertisement feature (male-related products) aimed at men, including cars, mens toiletries, gadgets, phones, blazers, movies, computers and mens wrist watches. Mens magazines are characteristically male because of the emphasis on sport (football), drinking, women and, most importantly, sex. Advice on relationships found in mens magazine, for example, often deal with sex in the headlines: How to talk your missus into the lingerie of your sordid dreams Sentences such as the one above serve as an eye catcher and may lure a man to buy such magazine. Such sentences as well as the sexualized images of females, is the major reasons why male readers buy these publications (Jackson et al, 2001). The magazines narrative structure adopts a storytelling technique. The story telling approach is employed for various topics including the discussion of women, sexuality and stars. The use of language within the magazine is generally informal with hackneyed words such as wow, sexy, foxy and hot or vulgar words such as bitch, shit, damn and fuck. These words, however, are used figuratively to create an ironic effect and without the intention to spite anyone. The use of irony runs throughout the magazine. Jackson et al (2001:104) point out that the use of this literary device is a warning against taking anything that is said to seriously, adding that it allows the readers to receive advice in respect to sexuality, indulge in fantasies of successful manhood and consume representation of beautiful women in a guilt free way. ANALYTICAL FRAMEWORK AND THEORIES CRITICAL DISCOURSE ANALYSIS. Critical discourse analysis, as defined by Van Dijk in his paper, Critical Discourse Analysis, is a type of analytical research that primarily studies the way social power abuse, dominance, and inequality are enacted, reproduced, and resisted by text or talk in social and political context This definition by Dijk therefore means that CDA helps to reveal inequalities in a written and spoken text. Such inequalities may include gender, politics, power, and race. In previous research, CDA has proven to be a great tool in identifying gender inequalities. The works of Caldas-Coulthard (1996) and Sunderland and Taylor (2003) drew on the critical discourse analysis in order to examine what linguistic choices are given to the social construction of women and men in a magazine. The first, Caldas-Coulthard (1996), centres on the representation of women while the second, Sunderland and Taylor (2003), centre on representation of men. Writers and speakers use vocabularies and grammatical structures to describe participants or appraise social events as observed in the articles of newspapers or speeches on television. The main issue of Discourse analysts is to examine the writer or the speakers choice of words in order to bring out more clearly inequalities that surround the texts. More importantly, the Discourse analysts pay close attention to what vocabularies and grammatical structures were not used but would have logically been used. In this paper, I will analyse the language of the FHM magazine and will answer the questions below: Which gender is activated and which is passivated? Are there any gender divides through the language used? What linguistic choices have been made to represent the male and female gender and are they represented in a negative or positive way through the language choice? In order to answer the above questions, I will draw upon the analytical framework of Van Leeuwen (2008) that uses such terms as role allocation. This term examines which social actors are active and passive in a sentence. Also, there are various terms such as role allocation, funtionalisation, individualisation and collectivisation. I will discuss more about these terms in relevant sections. MULTIMODAL APPROACH I also intend to use a multimodal approach for the analysis of images in the FHM Magazine. This approach deals with all communicative modes in an image. These communicative modes include colours, social actors, language, pose, objects and many other semiotic resources. The approach also focuses on how these modes are structured to make a meaningful whole. In this paper, I intend to analyse images in the FHM magazine paying particular attention to a social semiotic known as social actor analysis Machin (2007). This approach allows me to examine the ways men and women are represented in the images of the magazines. It also allows me to study how men and women are positioned for the readers in the images. ANALYSIS OF FHM MAGAZINE To be a man or a woman is not the outcome of biological determinism; cognitive structure. Gender is historically and culturally specific, subject to radical discontinuities over time and across space. This does not mean that one can simply pick and choose gendersrather, we are gendered through the power of regulated and regulatory discourses. Foucault quoted by Baker (2008:291) Which gender is more activated and which is more passivated? In order to answer the above question, I will examine role allocation, a term used by Van Leeuwen (2008) and Halliday (1994). Role allocation shows the position where social actors are located. It equally shows how social actors are represented, e.g. if they can be seen as a person who is active (busy), dynamic, passive, unchanging or benefiting. For this type of analysis headlines from FHM have been selected: Commander Ryan Ramsey captains nuclear attack submarine HMS Turbulent. The best way to learn about relationship is to be in one. This month we are going steady with India. (FHM Magazine pp 120 169). The man (Commander Ryan Ramsey (appendix 5)) and the pronoun we (referring to the men writers) are actors, and the woman (India) is the goal. In the sentences above, the males are activated because of the material processes, captains and going. This is quite different in relation to the female, India, however, who has no process. She is treated as an object of representation, represented as a subjected social actor or a passivated participant. Other headlines in the magazine include: Male World Triathlon Champion Alistair Brownlee knows at least three things about getting fit.: The man, Alistair Brownlee, is activated as senser in relation to the mental process Knows (FHM Magazine pg 160) Female FHMs girl of the decade is Rachel Steven: Rachel Steven is passivated. From this, we cannot conclude, however, that all women in the magazine are passive; some are equally activated as in the sentences below: She was Walfords wild child in East Enders, now Louisa Lytton is heading for Hollywood: She is activated because of the existential process was. Rachel Steven is our cover girl of the decade: The woman is activated as a carrier in relation to the relational process is (FHM Magazine pgs 80106) The question, then, is what type of process is used to represent men and women. In my earlier analysis, the men appear activated either in a material or mental process. The material process depicts them (men) as active people, undergoing activities, and the mental process depicts them as people capable of thinking and evaluating. On the contrary, women are activated in relational and existential processes. The relational processes, as Machin (2007) points out, are carriers of meaning rather than actors. They are not active. This inactiveness is also observed in the visual images of women (appendix 3 and 4) they carry meaning through [her] postures and dress Machin (2007:133). Additionally, the existential process means that the woman appears in a place that does not allow them to be active as is the case of material processes. These representations depict men as active and functional individuals, while the women are represented as passive and objects. Are there any gender divides through the lexical choices used? In the magazine, linguistic choices differentiate women from men in terms of work. Applied linguist, Van Leeuwen, puts forward the terms, functionalisation and identification to identify how social actors are represented. The term functionalisation, as he explains, occurs when social actors are represented in terms of activities, occupations or roles. The second term Identification occurs when social actors are represented in terms of personal relations such as auntie, husband or in terms of physical descriptions such as young, pretty and many other descriptions (Van Leeuwen, 2008). Table 1 lists the ways females and males are represented by FHM. In the majority of cases, men are represented in terms of roles and occupations as observed in the previous section while women are described in terms of physical identification and relational identification. MALE FEMALE Director Guy Richie Foxy Lady Elisabetta Canalis DC Executive Editor Dan DiDio High street honey Charlotte Shaun White, World- famous Snowborder Kerry Katona, blonde, fun and top- heavy Jeff Zuker, the chief executive of NBC Universal. Rachel lives with new husband Alex. Jamie Oliver and Gwen Stefani are her neighbours (Relational Identification) Warren Buffet, the billionaire US investor George Clooneys arm candy, the exotic sounding Elisabetta Canaliss (Relational Identification) Movie maestro, James Cameron Anna Skellernanother pretty victim in the Descent. Dennis Wise, the clubs then Executive Director Cecilia Peckaitisthe hot girl in the lynx Dry ad India is 19 and lives with her folks in Reading. (Relational Identification) Based upon the above data, it is possible to observe two strong discourses that are evident in the magazine. The first is the business discourse and the second is the sexuality discourse. This business discourse is achieved through the use of words such as directors, executive(s), editors, chief, chairman, billionaire US investor and maestro. This discourse suggests power and professionalism. The sexual discourse includes terms such as foxy, pretty, hot, sexiest, candy, exotic, blonde and fun as well as many other physical identifiers associated with women. These two main discourses serve to divide gender in terms of work. What linguistic choices have been made to represent the male and female gender and are they represented in a negative or positive way through the language choice? As written earlier, the writers choice of linguistic words has been a focus of discourse analysts. Working from existing theories in Critical Discourse Analysis, I have selected three articles from the magazine to examine what choices of words are used to represent both genders. The first article centres on a male, music executive, Simon Cowell. The second and third articles centre on two female actresses, Elisabetta Canalis and Rachel Steven. Tables 1 2 lists the lexical items used to describe the social actors along with their frequencies. FEMALE Frequencies MALE Frequencies Pretty 1 Huge star 2 Princess 1 Giant 1 Girl next door 1 Impresario 2 Five foot force of nature 1 master 2 Sexist 5 Boss 2 Hot 1 Success 3 Candy 1 humble 1 Exotic 1 strong 1 Formaggi (cheese) 1 High profile 1 Dolly bird 1 shallow 1 Foxy 1 reckless 1 beautiful 1 cocky 1 Actress 1 Harsh 1 Presenter 1 Hairy 2 model 1 A close look at the linguistic choices in table above shows that the man, in majority of the time, is described in terms of status or function. For example, we have the words boss, impresario, huge star, master, high profile giant (connoting power or importance), and strong. On the contrary, women are described in term of physical appearance such as the words pretty, beautiful, Like language, social actors are represented in images to communicate ideas to the viewers. According to Kress and Van Leeuwen (1996), producers of images use social actors to demand an imaginary social response from the viewers. In order to analyse the social actors of images in the magazine, Kress and Van Leeuwens (1996) three dimensions of the positioning of viewers with the participants would be considered. The first is the image act or Gaze that shows how a social actor relates with the male viewers. S/he may give a demand gaze that is aimed directly at the viewers or an offer image. The second is the social distance that depicts how a social actor is close or distant to the viewers and the third is the angle of interaction that shows the various angles from which viewers see participants. It could be horizontal angles that symbolize involvement, vertical angles that symbolize power or oblique angles that symbolize detachment. In the FHM magazine, about 47 per cent of all the editorial photographs are females while 53 per cent are males. In the section that follows, I will examine how the women and the men (social actors) are constructed in the visual images of the magazine. I will begin by looking at the angle of interaction, image act and social distance of both men and women and, equally, study how they both relate to the male viewers. I will, then, consider which gender is excluded, included, individualized, and grouped. VISUAL REPRESENTATION OF FEMALE AND MALE GENDER About 25% of the pictures of women are demand images, while 22% are offer images. The offer images of the women make no contact with the viewers. They therefore allow male viewers to accentuate on their semi naked bodies, appendix (2b). This representation depicts women as sexual object to be gazed at. Apart from the offer images, a high percentage of the demand images are seductive, communicating sexual intentions to the male viewers (appendix 2a). Pose combines with the womens gaze to bring out a complete meaning. The combination of both the gaze and the pose depict women as making sexual requests to the viewers. This sexual request and intention may, in turn, evoke erotic feelings in the male readers. So, apart from the fact that women are linguistically represented as sexual objects in the magazine, the women are also visually constructed as sexual temptresses. 24% of images of men are demand images, while 29% of them are offer images in the magazine. Of the offer images, most of the men, with the exception of some found in advertisements, make this offer because they are involved with an activity or work. For example, appendix 2d2e shows the men staring away from us because they are busy doing an exercise. These images allow male viewers to observe male characters as they work, unlike the offer images of women that allow the viewers to gaze at their semi-naked bodies. Here, males are depicted as functional and active people while females are portrayed as non-functional and passive. Just as observed on a linguistic level, the visual portrayals of women and men divide genders in terms of work. For the majority, men that are inactive are seen to give demand images. Their gazes may reveal a serious, calm or joyful expression. Most men with serious expressions communicate a form of power. They are seen folding their arms to depict them as authoritative (appendix 2c). The calm expression communicates to the viewers the experience of a trouble-free lifestyle. Unlike the first, they are seen with their hands in their pocket that portray them as collected and easy-going people. Surprisingly, there is a difference between the demand images of the men and the women. I believe the females are portrayed as more demanding that the males. For example the woman in appendix 2a demands sex from the male viewers whereas the man in appendix 2c does not demand anything, rather he boasts to the male viewers. The woman may be saying, Come sleep with me, while the man is saying, I am in charge. SOCIAL INTERACTION. Looking at the angle shot of images in the magazine, I have observed that, when sexualized, women are shot more at vertical angles than any other angles (appendix 2a). This vertical angle depicts them as powerful and superior to the male viewers. However, Machin (2007:75) points out that vertical angle shots of sexualized women work by metaphorical association. He writes: .images of women wearing very little clothing may make them appear vulnerable, or objectified as sex objects. But this effect is reduced by using a low-angle shot. The viewer therefore looks up at the womanSo she is given status and power through being looked up to. This reduces the power of the viewing position and therefore reduces her vulnerability as she looks down dominantly on the viewer. Of course this does not really increase her power over us but works by metaphorical association. Despite the fact that sexualized women are represented as powerful by the use of vertical angles, this representation as Machin (2007) noted is a false sense of power. Unlike the images of women, men are shot mostly at horizontal angles as well as vertical angles. Oblique angles of men are mostly seen in the advertisements within FHM. The horizontal angles symbolize involvement with the imaginary male readers while the vertical angles symbolize superiority. While the vertical angles used for women metaphorically depict a false sense of power, those used with men depict as the male as having a true sense of power. (Appendix 2c). The vertical angle portrays men as powerful and women as powerless. SOCIAL DISTANCE Photographic shots of women and men are very interesting to consider. Some women, especially celebrities, are more often shot using an extreme long-shot than any other shots. They lay on the floor so that their whole body is bold, enlarged and can occupy two pages (Appendix 4). This leaves the upper part of the body to occupy the left page and the lower part of the body to occupy the right. This extreme long shot is done to give the imaginary male viewers a clearer and bolder view of the womens body. Long shots of the women suggest, however, a distant relationship between the viewers and model (Kress and Van Leeuwen, 1996). Thus, we may conclude that the woman in appendix 4 has a distant relationship with the viewers. But, the enlarged and bold figure of the woman draws her body nearer to the male viewers to create a more intimate distant, distant that make touching possible (Kress and Van Leeuwen 1996:251). Such extreme long shots were not used for the male participants. There are no emphases on the mans body and they do not occupy two pages. Here, we could see that the women are offered as sexual objects for mens desire. HOW ARE MALE AND FEMALE ACTORS REPRESENTED. This section will focus more on how the males and the females are depicted. I will examine which gender is individualized, categorised, excluded and included. INDIVIDUAL AND GROUP. Pictures taken by photographers could depict people as individualized or as grouped. Van Leeuwen (2008) shows us how middle-class oriented newspaper tends to individualize elite people and group ordinary people in a verbal discourse. It is easy to see, in the appendices, that both genders are individualized and not grouped. Thus, another observation I made is that women are also grouped. There is a huge difference between women that are individualized and women that are grouped. Individualized women are seen improperly dressed with the grouped women appearing well clothed. This difference tells us that the magazine tend to individualized sexualized women and group ordinary well-clothed women. Examining appendix (3a), we see a group picture of two women and four men discussing in an eatery. These people are cast of a major television programme known as Skins. If we examine appendices 3b, 3c, 3d, 3e, the four men of the television programme are introduced here and more importantly, individualized. This is totally different to the two women cast members. As depicted in appendix 3f, they are grouped. Both give an offer that suggests lack of communication with the viewers. Also, they are properly dressed and not opened to sexualize reading which emphasis my previous point. I believe that these differences serve to construct the men as independent and the women as dependent. EXCLUSION Exclusion means not acknowledging a certain kind of people that live and work in the same society. (Van Leeuwen, 2008). To take an example from the magazine, appendix 3a, as written earlier are cast from the television programme Skins. The four male cast members, as noticed, were properly introduced, for example, appendix 3b and 3c introduced the men and the characters they play in the Skins: 1b) Jack OConnell, 20. Plays: James Cook. 1c) Luke Pasqualino, 19 Plays: Freddie Mclair However, no proper introductions were given to the female cast members of Skins. They are introduced as shown in appendix (3f). The readers are not provided with their names or what characters they play in the show. They are ignored or excluded. The effect of this exclusion, I believe, is to foreground the women as Other. CONCLUSION This essay has examined the gender differences found in the language and images of the new generation mens magazine, FHM. In this magazine, particular linguistic choices and the representation of gender in images has shown a level of social inequality between females and males. The women analysed in this essay have been seen to be negatively constructed. This construction depicts them as subjected or passive individuals within society. In addition, the linguistic choices relating to these women, as observed in most articles, present one particular discourse the discourse of sexuality. However, the use of the sexuality discourse is not presented for men. Rather, the magazine focuses on the business discourse, which portrays men as active and functional individuals within society. Furthermore, through an analysis of the social actors found in the images, I have shown that women are represented as non-functional individuals, powerless dependent creatures, sexual objects for mens desire and lustful temptresses. These negative representations of women are, however, not portrayed in images involving men. They are, alternatively, represented as powerful, successful and confident people, or people undergoing activities. These portrayals create gender imbalances within the magazine. With the use of the CDA and the multimodal approach, I have shown that, in FHM, women are poorly constructed and men are positively constructed, making the magazine an example of hegemonic masculinity. Wheaton (2001:214)

Helen Keller Essay -- Helen Keller Blind Mute Death Essays Bio

Helen Keller Imagine a life without being able to see or hear and not knowing how to communicate with anyone around you. That world of darkness is what Helen Keller lived in for six years. Helen Keller has been an inspiration to people ever since she turned six. From 1886-1960, she proved herself to be a creative and inspiring woman of America. She was a writer and lecturer who fought for the rights of disadvantaged people all over the world. Most importantly, she overcame her two most difficult obstacles, being blind and deaf. Helen Keller devoted her life to improving the education and treatment of the blind, deaf, and mute and fighting for minorities as well. Miss Keller was one of the first to educate the public and make them aware of inflicted individuals' potential. Because of her persistence and strength, she is considered a creative and unique spirit by many people of the world, especially those who can relate to her physical impairments. Helen Keller was born a healthy child. When Helen was 19 months old, she became ill with what was known as acute congestion of the brain and stomach; this is now known as scarlet fever. As a result, she was left blind, deaf, and mute. For many of her earlier years Helen lived in darkness with very few ways to communicate with others around her. Obviously her attempts were not always successful. When she failed to communicate she would throw fits and have outburst that would upset not only her, but her family as well. Because of these violent fits, she appeared to be a very unruly child, but underneath all of the tragedy was a future inspirational figure that would surprise the world with amazing and countless abilities. A large amount of Helen's accomplishments would not have been possible if it weren't for her mother and father. Her parents read about Samuel Gridley Howe's accomplishments with the deaf and blind at the Perkins Institution in Boston. With this knowledge, her father brought his daughter to Alexander Graham Bell, a family friend who was well known in society. Bell was so fascinated by six year old Helen that he recommended that she contact the Perkins Institute for the Blind in Boston. Anne Sullivan, who was also a recent Perkins graduate, was suggested to be Helen's teacher by Michael Anagnos. Michael Anagnos was the professor of Samuel Gridley Howe, a gentleman who ... ...ce movement before World War I. Many agencies and institutions have been named after Helen Keller as well. Helen Keller International was set-up to fight blindness in the world. Currently, Helen Keller International is one of the biggest organizations that works with the blind overseas ("The Life" 3). In 1986, the Industrial Home for the Blind was renamed to Helen Keller Services for the Blind. This agency provides special services for the blind in New York. Because of her attempts and struggles, the blind now have better care, training, and employment. "I am a beneficiary of her work. Because of her example, the world has given way a little," says David Jackson, a blind jazz singer (Shuur 2). Works Cited Ashby, Ruth, and Deborah Gore Orhn. Herstory. New York: The Penguin Group, 1995. Briggs, ASA. A Dictionary of 20th Century World Biographies. New York: Oxford, 1992. Shuur, Diane. "The Miracle: Helen Keller." Time. 1999 http://www.time.com (2 Feb. 2000) "The Life of Helen Keller." RNIB. 1999 http://www.rnib.org.uk (28 Jan. 2000) "The Life of Helen Keller: An American Hero." Helen Keller International. 1999 http://www.hki.org (4 Feb. 2000)

U.S. GAAP vs. IFRS: Fixed Assets

U.S. GAAP VS. IFRS: FIXED ASSETS The Generally Accepted Accounting Principles ( GAAP ) and the International Financial Reporting Standards ( IFRS ) have many differences. One of these major differences is the intervention of fixed assets. The accounting universe is traveling through a convergence. The displacement from rules-based U. S. GAAP to principles-based IFRS is intended to better transparence and comparison in planetary markets ( Kaya, 2013 ) . International companies have already switched to this new accounting rule, but companies in the United States have yet to change over to IFRS. Many comptrollers think that because IFRS is non rules-based there is excessively much room for mistake, and when it comes to fixed assets at that place needs to be consistence. The undermentioned paragraphs will discourse the pros and cons of utilizing IFRS or U.S. GAAP ; discuss the sentiments of others in the concern or who could perchance hold to utilize IFRS alternatively of U.S. GAAP. Current Rules U.S. GAAP U.S. GAAP uses historical costs when entering fixed assets ( Rajan & A ; Reichelstein, 2009 ) . This is the recorded cost of the plus at the clip of purchase and is non altered during the life of the plus. Minutess utilizing historical cost can be verified, normally with a promissory note or a debt ( Diana, 2009 ) . Therefore, the historical cost accounting system is accepted by comptrollers due to its nonsubjective nature since the minutess have already been completed, and it is by and large easier to apprehensible by its users. In an article titled â€Å"Historical Cost Versus Fair Value† the writer, Cozma Diana ( 2009 ) , states the features of historical cost are ( 1 ) that it fails to guarantee the comparison of information, as similar elements are valued ; ( 2 ) it reflects the determinations whether to buy assets or contract debts, but ignores the effects of the determinations whether or non to maintain the contract debt ; ( 3 ) it reports any additions or losingss that result from the alteration in monetary value, even if their merchandising or call offing have non been the cause of such additions or losingss, and accounting studies are completed by utilizing the monetary values from past minutess, with the market monetary values non referenced ; ( 4 ) it provides information about the benefits expected from the assets or about the â€Å"burdens† taken by undertaking debts ; and ( 5 ) accounting studies are drafted based on monetary values ensuing from past minutess, with no mention to market monetary values. U.S. GAAP merely allows a company to utilize historical cost whereas IFRS allows a company to take either method of just value or historical ( p. 863 ) . IFRS If all companies converted to IFRS there would be global consistence in the concern universe. One criterion of accounting would let national and international companies work together in a more consistent mode. The clerking would be unvarying and companies would work under the same guidelines simplifying the scrutinizing procedure. Vitez ( 2014 ) stated that IFRS has three separate processs for fixed plus accounting, which include the choice of the cost or reappraisal method, estimation of the utile life for the plus and residuary value, and the choice of a depreciation damage method. Under U.S. GAAP, fixed assets are valued by utilizing the ‘cost method’ where the IFRS uses a different method which is known as the ‘reevaluation method’ ( Malboeuf, 2014 ) . These methods are different by giving companies the ability to monetary value their assets at what they think they should be and let them to alter the cost of their fixed assets at any clip. Cost or Reevaluation Method.The cost method is based on the historical value of an plus where the reevaluation method is based on the just value. The U.S. GAAP requires companies to unwrap information about the picks that they make about their disbursals in footers. IFRS finds footers unneeded ( Malboeuf, 2014 ) . IFRS permits companies to book the value of belongings above the value of historical cost ( King, 2008 ) . This could take to companies to exaggerate their assets in order to enter higher net incomes. Useful Life Estimate for the Asset and Residual Value.One issue utilizing IFRS is that each constituent of the fixed plus could hold residuary value. Therefore, if each unit has many different constituents the comptroller would hold to journalized each constituent individually alternatively of the plus being journalized as one unit as in U.S. GAAP. The residuary value for an IFRS fixed plus is the value of the point at the terminal of the asset’s utile life ( Vitez, 2014 ) . With IFRS each fixed plus could hold many constituents that need to be valued, where as with GAAP the fixed plus has one utile life value. The Selection of a Depreciation Impairment Method.Merely like with U.S. GAAP, IFRS has many different depreciation methods available for usage, though each company must merely choose one method for each fixed plus in usage ( Vitez, 2014 ) . There are some depreciation methods that work better on some fixed assets than others. Most fixed assets are assigned a depreciation method in order for the plus to be decently distributed. Seifert ( 2012 ) explains that IFRS depreciates fixed assets on a â€Å"component† footing vs. a â€Å"whole asset† footing under U.S. GAAP ; this allows parts of the plus to be on different depreciation agenda than other parts of the same plus as stated by. This allows companies to replace parts of their fixed plus and allows the plus longer life and gives the fixed plus higher marker value. Opinions: U.S.GAAP vs. IFRS Some have described plus writedowns in U.S. GAAP as the roach motel attack: â€Å"you can acquire in, but you can ne'er acquire out! † ( King, 2008 ) . The market value is frequently considered excessively unstable and that it is excessively easy to pull strings, which makes it unsuitable to be used as an estimation for the value of an plus ( Diana, 2009 ) . The features of just value is it improves the comparison by measuring similar elements in a similar manner, where every bit historical cost fails to guarantee the comparison of information, as similar elements are valuated for nonuniform values ( Diana, 2009 ) . Some comptrollers in the U. S. prefer utilizing U.S. GAAP based accounting, because it is a criterion that many of them have merely used and might be wary of the alteration that IFRS has in shop for fixed assets. It could do the accounting books to take longer to equilibrate as it creates more journal entries needed to right enumerate each fixed plus and their constituents. They are besides hesitating to exchange to IFRS because of its rule based criterions, and with the problem there has been in the recent old ages refering the doctoring of accounting studies some people are disquieted that if we give companies excessively much freedom so they will be less than honest with their shareholders when net incomes are low or if they get in problem with a bad concern purchase or investing. A. M. King ( 2008 ) clarifies that a possible drawback for U.S. acceptance of the reappraisal theoretical account is that because rating is inherently imprecise, some companies may take an aggressive att ack, at least in the initial reappraisal. The on-going conflict between GAAP and IFRS consequences in a no fit criterion that is best for the U.S. , neither side can hold with the other on which accounting criterion is best for the U.S. The principle-based IFRS method makes it easier for U.S. Companies to pull strings or command the result of these criterions. Companies have already found loopholes in U.S. GAAP and it is really structured. IFRS criterions would make bigger issues by leting companies to put a value on each constituent of a fixed plus. It would besides do it harder for hearers to happen mistakes in accounting system of a company. IFRS accounting would let companies to alter market value of their fixed assets, which in bend would let them to exaggerate the true cost of the fixed plus. U.S. GAAP companies have to enter fixed assets at the clip of purchase, and they are non allowed to be changed until the plus is used up or disposed of during the life of the plus. Finally one twenty-four hours U.S. GAAP and IFRS will come to a common apprehension and /or understanding but until that clip the U.S. will lodge with U.S. GAAP accounting regulations and criterions for their fixed assets entering. Mentions Daniels, M. B. ( 1933 ) . The Evaluation of Fixed Assets.Accounting Review,8( 4 ) , 302. Diana, C. ( 2009 ) . Historical Cost versus Fair Value.Annalss of The University of Oradea, Economic Science Series,18( 3 ) , 860-865 Hughes, J. S. , & A ; Williams, M. G. ( 2007 ) . Discussion of â€Å" Strategic Consequences of Historical Cost and Fair Value Measurements † .Contemporary Accounting Research,24( 2 ) , 585-593. Kaya, C. ( 2013 ) . Fair Value versus Historical Cost: Which is really more â€Å" Fair † ? .Journal Of Accounting & A ; Finance, ( 60 ) , 127-137. King, A. M. ( 2008 ) . GAAP vs IFRS: Will the Real Fair Value Please Stand Up? .Financial Executive,24( 10 ) , 14-16. King, A. M. ( 2012 ) . Fair Value is Unfair.Financial Executive,28( 5 ) , 73. Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS,Retrieved July 23, 2014, retrieved from hypertext transfer protocol: //ezinearticles.com/ ? The-Similarities-and-Differences-Between-The-GAAP-and-The-IFRS & A ; id=8436911 Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Rajan, M. V. , & A ; Reichelstein, S. ( 2009 ) . Depreciation Rules and the Relation between Marginal and Historical Cost.Journal of Accounting Research,47( 3 ) , 823-865. doi:10.1111/j.1475-679X.2009.00334.x Seifert, D. L. , & A ; Lindberg, D. L. ( 2012 ) . Geting the Jump on IFRS.Strategic Finance,93( 7 ) , 35-39. Vitez, O. , ( 2014 ) . wiseGeek: What are the Different IFRS Fixed Asset Procedures? . Retrieved from hypertext transfer protocol: //www.wisegeek.net/what-are-the-different-ifrs-fixed-asset-procedures.htm

The Impact Of Traditional Chemotherapeutic Agents On Patients

In contrast to a decade ago, we’ve seen an explosion of new drugs and virtually all of these drugs are targeted therapies. The substantial increase in the transition of FDA approvals from standard chemotherapeutics to targeted therapies is also equally astounding (Martino et al., 2015). The traditional chemotherapeutic agents are simply not being developed with the same frequency by drug companies any more. While chemotherapeutics have had a real impact and in some diseases a dramatic impact, for most common solid tumours, these impacts have been minimal. Moreover, standard chemotherapy often results in collateral damage to healthy cells causing unwanted side effects while targeted therapies are associated with fewer and less toxic side†¦show more content†¦This chromosome abnormality involved the exchange of genetic information between ABL gene on chromosome 9 and BCR gene on chromosome 22. What was remarkable about this was that 95% of patients with CML had this chr omosomal abnormality (ROWLEY, 1973). Subsequent research showed that in a CML cancer cell, the fusion protein BRC-ABL functions as a constitutively activated intracellular tyrosine kinase that binds to ATP and transfers a phosphate group to its target substrate protein. The target substrate protein then becomes phosphorylated and progresses to stimulate cell growth of the leukaemia cells (Lugo et al., 1990). The drug, Gleevac mimics ATP so it binds to the site within the BRC-ABL that’s normally bound by ATP, preventing it from binding. It thereby prevents phosphorylation of the substrate target protein and prevents cancer cell growth (Deininger, Buchdunger and Druker, 2005). Based on the 1998-2000 clinical studies, Imatinib yielded high response rates with minimal toxicity in all phases of CML and consequently received FDA approval in 2001 (Druker et al., 2001) (O Brien et al., 2003) (Druker et al., 2001) (Hahn, 2003). This was actually the fastest drug approval in FDA history as within three years the drug went from being an experimental drug to an FDA-approved drug. However, just after Imatinib came into clinical practice, reports of resistance against the drug started emerging with most