Political Views Of A Democratic Country - 950 Words

Political views refer to a body of ideas that points the beliefs of people of a nation, the political system of governance and all other aspects of the governance of a country. In a democratic country like America, people have a say or have personal political views on matters affecting them directly or indirectly and such idea may or may not influence the governing system already in place. Politics involves the activities that that focus on to controlling or directing the actions and policies of a government or acquisition and keeping power in a government with the aim of achieving already preset goals. This paper focuses on my personal political views and interests by critically analyzing what is already in place and what ought to be done that is not yet in place or rather the adjustments to be done. The American governing system is one of the best in the world especially with the system of checks and balances which ensure that no one body acts without the consent of the other. The notion of â€Å"Separation of Power† is well spelt out in the American Constitution with well-defined boundaries and or rather limitations and extent of actions of each body. The executive, the legislature and the congress are all very significant and play vital roles to sustain the long lasting governing system. The stability of the United States is based on this three governing bodies. It is easy for a country to fall when it has a one-body system of governance or two in aShow MoreRelatedDemocracy And The Right Of Voting901 Words   |  4 Pagesfamiliar with it. Democracy is a topic of debate now-a-days and most of the research about it has already been conducted through surveys and choices of people. Democracy is a system that assures the people’s part in taking decisions of state and political affairs through the right of voting. The generic definition and concepts of democracy are easy accessible on many websites online. Democracy is a on which almost 70% of the research is already done and further research is mostly taken in order toRead MoreCompetitive Authoritarianism And Political Authoritarianism869 Words   |  4 Pagesnot quite a democracy, but it has democratic institutions in place and incumbents cannot reduce them. 2. perils of presidentialism and democratic failure Juan Linz Presidentialism can increase democratic failure by promoting zero-sum politics, it has potential to become a divided government or dictatorship, potential to can permanently exclude minorities from the executive because of no representation. His thesis also says Presidentialism prevents democratic consolidation because the PresidentRead MoreThe Benefits and Problems of Democracy1750 Words   |  7 Pagesmay be a variety of flaws in a democratic government, it is still a far more suitable choice of governing as opposed to alternate forms of government. Widely accepted as the most popular and working form of government, democracy is, in a nutshell, a political system in which the power is given to the popular vote of the people. In fact, the very origins of the term democracy hail from the Greek term for ‘ruled by the people’. The basic form of our modern democratic system originated in Greece asRead MoreThe First Wave Of Democratization1177 Words   |  5 Pagesthose wh o steered towards democratic practices and views. Samuel defines democracy and democratization using several different concepts. He divides democracy’s definition into three parts â€Å"1) sources of authority for government, 2) purposes served by government, and 3) procedures for constituting government†. 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During the Tokugawa period there was a s eparation between the social classes which was categorized in four groups the samurai, peasants, artisansRead MoreThe Current Chinese Government Fits Into The Category Of Authoritarian Regimes856 Words   |  4 Pages The current Chinese government fits into the category of Authoritarian Regimes because Chinese government just use the coercion to limit political pluralism in order to maintain their power, but allows some social pluralism and does not use ideology or coercive mobilization to shape citizen’s interests, or support for the regime. However, China had been in a category of totalitarian regimes once after the World War 2 ended. After the world war 2, under the Mao’s control, China’s sovereignty imposedRead MoreDemocracy has in the 20th and 21st century grown in popularity, which has been credited due to the600 Words   |  3 Pageswill be spoken about, especially what affect the ‘waves of democracy’ has had on new democratic systems. 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In a democracy, people have the liberty to elect officials that best represent their interests, and political institutions exist as a result: Benjamin Constant arguesRead MoreCitizen Participation : An Individual Choice956 Words   |  4 PagesIn a democratic government, citizen participation is essential and beneficial in order to ensure everyone’s opinions will be heard and represented. With a wide range of morals, socioeconomic statuses, personalities, and knowledge existing among the American population, citizens’ participation in the democratic system range from dedicated, involved, and uninvolved. The upbringing and life situation of individuals directly affects their governmental decisions including their stances on issues the countryRead MoreThe Importance of External Influences in Building a Democracy1315 Words   |  6 Pagescircumstances that have been important in the past for building a democracy for current democratic regimes. Pinkney studies seven comparatives and their theories for the cause and effect of democracy and identifies their pros and cons. The most important of these conditions stands in the external influences and foreign participation in building the state as a democracy of a non-democratic country. In his â€Å"Conditions Conducive to Democracy† chart Pinkney introduces the condition

Anti Corruption Watchdog Transparency International Ranks...

Corruption is a treacherous plague that has a wide range of volatile effects on societies; it undermines democracy and the rule of law, which leads to violations of human rights, distortion of markets, and it erodes the quality of life allowing for organized crime, terrorism, and other threats to human security. Corruption is universal, as it is found in all countries, yet it does the most damage to the developing world. Corruption hurts the poor disproportionately by diverting funds intended for development, undermining a government’s ability to provide basic services, feeding inequality and injustice and discouraging foreign aid and investment. Corruption is rampant in India, as it has taken a prevalent role of Indian politics and bureaucracy. Corruption in India has been one of the most interesting and discussed problems in modern political history. Anti-corruption watchdog Transparency International ranks the national perception of corruption in India to be 85th in the wo rld out of 175 positions, indicating that India’s governance is corrupt and isn’t accountable to its citizens. There is a plethora of factors encouraging corruption and not every factor can be discussed, or else the narrative would run into volumes. Only a few factors can be identified to highlight the impact of corruption (Shekhawat, 2005). It may seem that the presence of widespread corruption throughout the India conjures notions that the country is inherently dysfunctional, but for politicians,Show MoreRelatedGraft and Corruption3534 Words   |  15 PagesA. INTRODUCTION In 1988, graft and corruption in the Philippines was considered as the biggest problem of all by Jaime Cardinal Sin, the Archbishop of Manila. Then President Corazon C. Aquino likewise despaired that corruption has returned. 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In April 1992, EuroDisney SCA opened its doorsRead MoreGp Essay Mainpoints24643 Words   |  99 Pagesthere are a multitude of videos featuring otherwise inane and banal individuals indulgently banging away at their pianos or doing less-than-funny spoofs of music videos (think the Two Chinese Boys in their dormitory room) †¢ E.g. Temasek Review: an anti-government news portal †¢ E.g. Political commentary by a certain Kway Teow Man †¢ E.g. â€Å"Everyone Draw Muhammad Day† Facebook Page. Emphasis need for freedom of speech and expression that is often curtailed in Muslim communities but ended up causingRead MoreStephen P. Robbins Timothy A. 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Opportunities And Threats For Building Environmental Sciences Essay Free Essays

Every individual on Earth is exposed to environmental radiation. This radiation consists of natural radiation, cosmic radiation and external radiation. External radiation derives from the medical activities, such as X raies or accidents in atomic workss, while natural radiation derives from the decay of radioisotopes in dirt or in bedrock. We will write a custom essay sample on Opportunities And Threats For Building Environmental Sciences Essay or any similar topic only for you Order Now These radioisotopes may be answered either as a consequence of human activities, such as Strontium-90 ( A ­90Sr ) and Technetium-99 ( 99Tc ) or with physical presence like Uranium-238 ( 238U ) . The decay of 238U green goodss Radium-88 ( 88Ra ) and the decay of 88Ra, eventually produces Radon-222 ( 222Rn ) . Since the 2nd portion of twentieth century when plentifulness of mineworkers suffered from lung malignant neoplastic disease, a batch of research has been conducted on the effects of Rn on worlds. The last 20 old ages and more, the effects of Rn in residential sector have been investigated. Because of this the undermentioned study was necessary to discourse the issues with Radon in homes. 2. Radon, beginnings and effects 2.1 Radon Radon-222 is a chemical component which has atomic figure 86 and belongs to baronial gases. ( Table 1 ) What is more, it has 3 chief characteristics: it is colorless, odorless and tasteless, and as a consequence it can non be traced by human senses. In add-on, it is chiefly in gaseous stage and and its half life is 3.83 yearss. Al-Saleh ( 2007 ) writes that the half-life clip of Rn makes it more of import than other isotopes ( 220Rn, 219Rn ) . Because of the fact that Rn is radioactive, it comprises a risky component for human wellness. Table 1 Beginning: hypertext transfer protocol: //en.wikipedia.org/wiki/File: Periodic_table.svg Finally, radon concentration is measured in Becquerel per three-dimensional metre ( Bq/mA ­A ­3 ) in SI and harmonizing to UNSCEAR ( 2006 ) ; typically Numberss for indoor and out-of-door concentration are 100 Bq/ mA ­A ­3 and 10 Bq/ mA ­A ­3 correspondingly. A 2nd unit for radon concentration is picocuries per liter of air ( pCi/L ) and the relationship between the two units is: 1 pCi/l is tantamount to 37 Bq/m3. 2.2. Radon out-of-doorss As mentioned before, Rn is produced in dirt or in bedrock from the decay of Uranium. Because of its gas stage, Rn is diffused in permeable dirts through clefts and so it can be released to the ambiance. When the component enters in atmosphere, it is dispersed and so the concentration is really low. Therefore, radon out-of-doorss is non unsafe for human wellness. 2.3 Radon indoors Harmonizing to BRE ( 1991 ) , â€Å" Rn enters in edifices chiefly by air flow from the underlying land. † Radon is the densest gas, as a consequence to be concentrated below edifices. In add-on, the different force per unit area between the dirt and the indoor may do clefts on the ground-floor concrete slab which are the way that radon gas discoveries to come in the edifice and that difference is besides the necessary force which radon demands to come in. ( Figure 1 ) EPA ( 2012 ) indicates that good H2O and edifice stuffs are besides means with which Rn is transferred into houses. However, it continues reasoning that Rn through stuffs is non unsafe every bit good as H2O, when its beginning is surface H2O. After come ining inside the house, Rn is trapped and it starts to disintegrate. This poses a menace for residents because ; as UNSCEAR ( 2006 ) argues â€Å" radon and its decay merchandises cause lung malignant neoplastic disease † . Khan ( 2000 ) explains that this phenomenon is happened because the restricted airing inside the houses permits Rn and its girls to make high degrees of concentration. Therefore, they enter in human organic structure through respiratory and they are deposited in the lungs. Finally, Rn and its girls, particularly ephemeral offsprings: Polonium- ( 218, 214 ) , Bismouth-214 and Lead-214 emit alpha atoms which lead to malignant neoplastic disease. As WHO ( 2009 ) references, Rn is deemed the 2nd cause after smoking for lung malignant neoplastic disease in the general population. Figure 1: all possible waies which radon can follow Beginning: BRE 1999 3. Radon: Protective-remedial steps EPA ( 2012 ) writes that new edifices should be built with Rn protection steps and should besides be tested for Rn concentrations after tenancy. BRE ( 1999 ) , EPA ( 2012 ) and WHO ( 2009 ) reference that all the bing edifices should be tested for radon concentration. However, as EPA ( 2012 ) argues, there is non a degree of radon concentration that it can be deemed as a safe figure. This is explained by WHO ( 2009 ) which writes that the invariably exposure to â€Å" low or moderate † Rn concentrations causes more lung malignant neoplastic disease instances than exposed to high. Therefore, even if homes have concentrations lt ; 4pCi/L, remedial steps should be implemented for cut downing the figure to the lower limit. 3.1 Protective steps for new homes Basic Rn protection Initially, new homes can be protected by implementing a radon-proof barrier between the dirt and ground-floor concrete slab. This technique is named â€Å" basic Rn protection † ( BRE 1992 ) and can be used to a suspended, unmoved and ground-supported concrete floor. In peculiar, a damp-proof membrane is installed between concrete floor and floor toping ( Figure 2, 3 ) or under them ( Figure 4 ) which secures the airtightness of the house. It is significant to be mentioned that this method should be implemented decently because there are many dangers like damaging the uninterrupted signifier of the membrane. In add-on, this membrane should cover any wall pits so as to be a barrier for Rn and by and large be uninterrupted to the whole building site. If any specific country demands to be sealed or lapped, chiefly articulations, it should be done right. Therefore, craft should be high-quality. Following these stairss, the edifice lessens the infiltration through clefts or gaps an d it is protected by Rn. Figure 2: damp-proof membrane Figure 3: damp-proof membrane in suspended concrete floors in unmoved or land supported concrete floor Beginning: BRE ( 1991 ) Beginning: BRE ( 1991 ) Figure 4: damp-proof membrane in unmoved Figure 5: full Rn protection in suspended or land supported concrete floor concrete floors ( natural airing ) Beginning: BRE ( 1991 ) Beginning: BRE ( 1991 ) Full Rn protection BRE ( 1991 ) argues that the above method is non so effectual while, BRE ( 1999 ) writes that in countries with high concentrations more techniques should be used during building. These techniques are the usage of Rn sumps and usage of natural airing in suspended concrete floors. Natural-Mechanical airing In suspended concrete floors below the slab, natural airing system can be constructed as in figure 5. Meanwhile, the place of fans can besides be created because there are possibilities that the natural airing consequences may be unequal. Therefore, this method combines characteristics of natural and mechanical airing ; nevertheless its effectivity is non certain. Radon sumps Radon sumps are particular buildings which are placed in dirt below the slab in ground-suspended floors. There are two sorts of sumps: depressurised and pressurised sumps. The former has as a consequence the extenuation of Rn from dirt to the ambiance, while the latter leads the Rn gas off of the dirt where the house is placed. They can besides be distinguished in two sub-categories: passive and active. ( Figure 6, 7 ) Passive sump systems do non use fans while active sump systems do use. The map of Rn sumps is based on I ) the stack consequence and two ) the air current consequence. These two phenomena secure that the motion of the radon-laden air throw pipes will be natural. The stack consequence is based on the construct that the warm air moves upwards. The interior decorator has to procure that the pipes used for breathing the radon-laden air will travel through warm topographic points of the house. As a consequence, the air inside the pipe will be warmer and will be given to travel upwards, making a drive force inside the pipe. Therefore, the Rn gas in sump will be emitted to the ambiance of course. ( BRE 1996 ) Figure 4: Typical Passive Sump Figure 7: Typical Active sump Beginning: BRE ( 1996 ) Beginning: BRE ( 1996 ) The air current consequence is related with the phenomenon that when air blows on or above a surface, tends to make a zone of negative force per unit area. In instance of Rn sumps, the air current pulls the air from the airing terminus off. Due to this, a likewise impulsive force is created and the Rn gas from the dirt dispels in the ambiance. ( BRE, 1996 ) Depressurizing sumps have the possible to work as a â€Å" vacuity pumps † . The different force per unit area between sump and air, and the at the same time upward air flow in pipes have as a consequence the dirt gases to come in into the sump and afterwards to be driven to the air. The inactive depressurising sumps ( figure 8 ) do non hold a merriment. However, as BRE ( 1999 ) , WHO ( 2009 ) reference, when the decrease is non satisfactory so an in-line fan should be installed in the pipe in order to increase the air flow. The new system will be called active depressurising. ( Figure 9 ) Owing to this, BRE ( 1999 ) , WHO ( 2009 ) propose that when constructing a inactive sump system, builders should put in the system with a manner to be easy transformed subsequently, if it will be necessary. Active pressurising sumps have as a consequence to take the Rn from the house. A fan located in the pipe blows air in the sump which consequences in the decrease of the sump ‘s force per unit area because the air is removed to the land. Therefore, the air of the house tries to equilibrate the force per unit area and this eventually leads radon out of the house. ( BRE 1996 ) Figure 8: Passive depressurizing sump Figure 9: Active depressurising sump Beginning: WHO ( 2009 ) Beginning: WHO ( 2009 ) 3.2 Remedial steps for bing homes In bing homes the remedial steps do non differ from the protective steps for the new buildings. The execution of sumps may be hard and expensive but it is a remedial step with certain results. However, the simplest mitigating step is the waterproofing of the clefts and gaps which permit Rn gas to come in the house. 4. Discussion 6. Decision As mentioned before, there is no peculiar degree of Rn which could be deemed as a safe degree. In add-on, as Jelle ( 2012 ) indicates there is neither a manner of ciphering exactly the Rn which enters inside house nor the exact decrease after the execution of remedial or protective steps. This is because Rn is a gas and it can work even the smallest cleft or hole to come in a house. Therefore, applied scientists, builders, interior decorators and by and large everyone who is involved in a building, should work with professionalism in order to guarantee the best consequence. How to cite Opportunities And Threats For Building Environmental Sciences Essay, Essay examples

Taxation Income and Capital

Question: Discuss about the Taxation for Income and Capital. Answer: Introduction The purpose of this assignment is to bring out the definition of income and capital. It clearly defines the differences between income and capital. This particular paper proposes explanation with proper example of income and capital (Weil, Schipper and Francis 2013). It brings out the real life court case of Eisner v Mccomber court case with proper evaluation for the same. It defines the facts of the study with justification in the most possible way. This study also put light on real life court case held in Singapore relating to income and capital. The Court of Appeal noticed that the share acquired as well as held by insurance companies. It is considered as the fraction of collection business conservation plan in the most appropriate way. Share was found in form of resources possessions as well as gain arise from taxable income. Court of Appeal held in taxation in case for financially regulated companies like insurance companies as well as banks and finance companies in an effective way (Wallace 2015). It fails in determining in form of regulatory frameworks as well as shaping intricate policy consideration in case with taxation policies. Definition of Income Profits (Income) is the cash an person as well as commerce receive for an swap in as long as high-quality or services in and through investing capital at the same time. Most of the people aged for 65 years as under receiving majority in income from salary as well as wages earned from job (Schmitt 2015). In case of business, income refers as remaining revenues of company after all expenses as well as taxes are paid for the same. IRS call profits are from certain source in additional than work known as asset profits or undeserved profits. It decreases liabilities that results in increased equity as well as other related contributions especially from equity participants. Income is considered as increase in net assets of business entity for specified accounting period. Income is the net assets of an entity for increased capital investment by business owners (Samkin and Deegan 2012). Income (Types) Sales income- It is the income earn in normal course of commerce activities in case of unit purpose. Gains- profits that do not rise in case of core operations of business entity Definition of Capital Capital is one of the fundamental concepts in business organization. Capital is essential factor of manufacture like terrain and labor. It is considered as the accumulate possessions of commerce in generation of income for business organization. Business raises capital in through way of owner contributions in cash or property known as equity contributions as well as loans as loan capital for the same (Pratt 2013). Capital is durable as well as used for generation of wealth in and through investment. Capital includes automobiles, software as well as patents and brand names in an overall manner. These inputs are used for creation of wealth in the near future. Capital can even be rented on monthly basis for a fee in way of creation of wealth. Eisner v Mccomber- Court Case Facts Mrs. Mccomber owned 2200 shares especially in Standard oil. Standard oil was affirmed as 50% of stock bonus as well as conventional 1100 extra share out of which $20000 is at par value. It is represented as earnings accumulation in and by the company in recapitalization in distribution for an effectual date of unique duty rule. Current act mainly expresses includes stock dividends like income as well as government in owning certificates. It is taxed by income to Mrs. Mccomber from corporation in distribution money (Pomeranz 2015). Mrs. Mccomber sued Mr. Mark Eisner for the collector of Internal income in case of repayment. Problem In case of lawful and secretarial terms, store bonus terms as regard by any assessable event at the same time Holding In case of stock dividend, it was not considered as income realization by taxpayer. It is for the purpose of shareholders as stated in the sixteenth amendment. Rules It is clear for viewing at the stock dividend from property acquisition in Business Corporation in adding nothing for shareholders. It is the antecedent accumulation of profits as evidence by shareholders enrichment in major issues (Piketty, Saez and Stantcheva 2014). Shareholders prove richer in case of increased capital as well as not realized in any income transactions. Analysis In case of Eisner v Mccomber- Court Case, it stated stock dividends not considered as income. It has nothing to do with value as conventional by Towne. This was the corporation not value of any fewer in declaration of preferential dividend in the most appropriate way. Total values do not change in stock exchange policies at the same time. Example of income and capital Income Examples: Sales revenue generated in sale of particular commodity Earned dividend on investments entity Received interest on particular bank deposit Gaining on re-evaluation of certain company assets Received rentals on property leased by certain business entity Income is accounted in way of under accruals as recognized as a whole for entire accounting period. It is irrespective of any payment procedures as received or not. Income is an element as presented in the income statement (Piketty and Ganser 2014). It is calculated for and over accounting period for complete one year. On the other hand, balance sheet items are calculated for specified time in the most appropriate way. Capital Example Let us take Company named as XYZ having $1 million in cash, widget machine as well as fleet of delivery vehicles. These are the items generating income. These are the cash earning interest in the widget-making machine in having 10% profit margin. It deals with delivery vehicles as well as supporting the business operations in an effective way (Milanovic 2015). From economic sense, capital comes in various types like: Currency Land People Equipment Importance in distinguishing between income and capital Singapore Australia No tax in capital Gains seen as revenue or income for taxable purpose It proves taxpayers in proving nature of gains Example Helpful kept in ahead of competition for holding company location like Hong Kong Only income is taxable Singapore considers only income in case of capital gains tax regime It helps in attracting investors in setting regional hub Singapore is a home for most of the investment holding companies for managing as well as controlling over investments in specified region. Example Freeing in case of resources in case of tax authorities and dealing in the dealing process as far as possible Income and capital is taxable In Australia, income and capital are taxable in case of outfighting exemptions in daunting process Example More certainty especially on tax treatment in sharing of sale event Recent Budget Announcements Budget sets out by Government in economic plan for ensuring Australia in continuation with successful transition of mining investment for strong evaluation in diversification purpose (Horngren et al. 2012) Growth of Economy accelerates with 7.6% from the year 2015 to 2016 India hails as bright spot as the slowing financial system by IMF It includes healthy growth in spite of adverse worldwide circumstances for two complete successive years at 13% Foreign exchange rates touches at the highest level for more than 350 billion US Dollars Increased decentralization to States in and at 55% for resulting in the 14th Finance Commission award as well as planned expenditure in RE stage in the year 2015 to 2016 Challenges in the year 2016 to 2017 It includes risks for further global slowdown as well as turbulence It enhances extra economic burden in and due with 7th Central Pay Commission recommendation Roadmap and Priorities Government center on ensure macro-economic constancy as well as careful economic organization Government focus on top of boosting ways for house insist in the most appropriate way Government focus on continuing pace in economic reforms as well as policy initiatives for better living of standard Focus on spending enhancement in main concern areas like ranch as well as rural sector in an overall manner (Barth 2015). Real life court case in Singapore related to income and capital Singapore Court of Appeal decision in first Singapore case based upon income tax treatment of investment gains in accruing to insurance companies Facts of the case The respondent (BBO) was company registered in Singapore as well as part of C Group of Companies. It is mainly carried based on business for general insurer in Singapore and registered under Insurance Act in the year 2009. It was under the provisions of Insurance Act and includes an insurer in establishing separation of insurance funds for certain insurance business In Section 17 (1) of the Insurance Act, BPO establishes as the Singapore Insurance Fund as well as Offshore Insurance Fund in respect with Singapore and overseas policies. BBO uses SIF in investing in C shares known as shares. BBO sells some of the shares as reported gains as well as taxable income. BBO sells portfolio of shares as well as made substantial gains. High Court Judge I finding shares in case of capital assets as well as revenue assets known as taxable income (Horngren et al. 2012). The appropriate rule The Court of Appeal views at the pertinent enquiry for undertaking case for taxation in investment gains especially in insurance companies. These are summarized as under: It was a question whether increase in query considers as mere improvement of values by safety realization as well as operational activities in carrying out scheme in profit-making activities Another question asks for the fact in determining ordinary concepts in regard with circumstances for investments by taxpayers (Henderson et al. 2015). It was a matter for practical nature of insurance business for inference purpose. It concerns with gains as trade course of activities in carrying out business activities Cover takes action not determinative of whether gain chargeable The Comptroller argues for gaining in all possessions like permanent possessions as held by cover money for invariable assessable income. The Court of Appeal involves Comptroller arguments as explaining regulatory requirements in establishment as well as maintenance of insurance funds (Edwards 2013). It restricts insurance companies in holding capital assets in case of insurance funds. Assets acquisition for receipts of income in revenue nature as well as relevant enquiry in and at phase The Court of Appeal explains reason of Insurance Act as rule as well as taxation of insurance industry. Submission of lawful main beliefs to details It takes keen on explanation for entirety of proof in case of Court of Appeal in view of shares in case of capital gains and assets (Deegan 2013). It is attributable in liability taxes for future analysis purpose. It arrives at conclusion in case of highlighting factors as careful by Judge: Reason of the taxpayer- BPO dis not acquires any share for trade meaning in the near future. BPO intention in holding shares for promoting long-term strategic interests for C Group It includes factual findings for shares acquisition as held by corporate group preservation strategy for strong inference in case of resources possessions (Deegan 2012). Period of possession- It includes share for specified extended period. C share, D shares as well as E shares accumulates for period of 30 existence 20 existences and 27 existence. It be the row as stated in BPO intention for holding shares in and for specified time. It persuades ways for corporate preservation strategy in weighing balanced shares for BBP capital assets in an effective way (Bazley et al. 2013). Diversity of like dealings- It includes reliable affirmed business conservation plan for hardly any disposals for specified long period (Deegan and Ward 2013). Finance- In case of BBO, it shows need for liquidation of shares in meeting the liability in cover commerce (Beatty and Liao 2014). There was rejection actual need for BBO in selling C share for meeting offshore claim as well as BBO inside fact-finding solutions in the most appropriate way. The cover finance- It is the statutorily mandate cover money for meeting the solvency supplies in determinative investment capital assets in case of income tax. Insurance companies can easily taxes in accordance with ordinary principles in case of revenue law. It holds assets for particular fund for relevant factor in ascertainment of factors as intended by capital assets (Bushman 2014). In particular, premises, regulatory framework ensure insufficiency activities for offset rules in strong inference with the intention for capital assets at the same time. Conclusion At the end of the study, it requires bringing out facts regarding real life cases on Singapore companies in relation with income and capital. It clearly conducts detailed investigation on income and capital with proper examples in an overall manner. At the end of the case, Court of Appeal finds factors indicating shares for acquisition in safeguarding lasting planned interests of C collection. Share was realized persuading in takeover of C. This point of time, present was no longer because intended for retaining BBO share. Square was content in case of entirety of proof in share if capital assets in gains attributable in taxable under Income Tax Act. Summary Table Distinction between income and capital Income Capital Income increases especially in economic benefits in and during accounting period in inflows as well as enhancement of assets. Income is consumed in way of fueling day-to-day expenditures in the most appropriate way. Capital involves goods as created by humans as well as used for production of goods and services. Capital refers as the money invested in business for purchase of assets in the most appropriate way. Distinction between S 10 (1) (a) and S 10 (1) (f) Rental Income S 10 (1) (a) Rental Income S 10 (1) (f) Rental Income 1. Current tax treatment Singapore mainly adopts one-tier corporate tax system 2. It is the tax paid in and by Singapore company for chargeable income known as final tax 3. All dividends treated as and paid by Singapore company as exempt from tax by the shareholders 4. It is foreign sourced dividend especially received from Singapore and taxable at 17% 1. Current Tax Treatment It is taxable at 17% like current corporate tax rate in accrued as remitted to Singapore 2. In case of Singapore, tax residents receives foreign sourced rental income for double taxable for relieved: Unilateral tax relief Double taxation relief Rental Income Block basis concession 3. Income produced properties like single block in case of rental loss from property as deductible in against net rental income from properties 4. It mainly excludes owner-occupied as well as vacant properties at the same time Reference List Barth, M.E., 2015. Financial Accounting Research, Practice, and Financial Accountability.Abacus,51(4), pp.499-510. Bazley, M., Hancock, P., Fisher, C., Lovell, A., Berk, J., DeMarzo, P., Berk, J. and DeMarzo, P., 2013.Financial Accounting: An Integrated. Thomson Pty Ltd, South Melbourne. Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature.Journal of Accounting and Economics,58(2), pp.339-383. Bushman, R.M., 2014. Thoughts on financial accounting and the banking industry.Journal of Accounting and Economics,58(2), pp.384-395. Deegan, C. and Ward, A.M., 2013. Financial Accounting and Reporting: An International Approach. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial Accounting. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Milanovic, B., 2015. Increasing capital income share and its effect on personal income inequality. Piketty, T. and Ganser, L.J., 2014. Capital in the twenty-first century. Piketty, T., Saez, E. and Stantcheva, S., 2014. Optimal taxation of top labor incomes: A tale of three elasticities.American economic journal: economic policy,6(1), pp.230-271. Pomeranz, D., 2015. No taxation without information: Deterrence and self-enforcement in the value added tax.The American Economic Review,105(8), pp.2539-2569. Pratt, J., 2013.Financial accounting in an economic context. Wiley Global Education. Samkin, G. and Deegan, C., 2012.New Zealand financial accounting. McGraw-Hill Education Australia. Schmitt, N., 2015. Social Norms or Income TaxationWhat drives a Couples Labor Supply? Experimental Evidence.Norma, (2/13). Wallace, S.L., 2015.Taxation in Egypt from Augustus to Diocletian. Princeton University Press. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

In The Two Articles, Heloisa Sabin And Peggy Carlson Argued On The Iss

In the two articles, Heloisa Sabin and Peggy Carlson argued on the issue about animal testing. There does not seem to be any agreement between the two writers, while there is an obvious disagreement between them. Sabin agrees to Animal Testing: ?Animal research saves human lives? but Carlson disagrees: ?Animal tests are unreliable?. Animal testing is quite an arguable topic in the world. In Sabin's article, she stated the example of her husband using polio vaccine as her persuasion as he was one that benefited a lot from the outcome of animal testing. Her husband, Albert Sabin, inventor of oral polio vaccine, told a reporter before his death in 1993, ?There could have been no oral polio vaccine without the use of innumerable animals, a very large number of animals.?(Sabin) Sabin shows that polio has been eradicated in Western Hemisphere in about forty years after the polio vaccine was introduced to United State. She truly believes that the polio vaccine saves the world from the fear of the polio, therefore she repeatedly reference to ?reality? to help her in persuading readers that animal testing is in fact an advantage. Since she shows that the information she pointed out was from the reality, not just something she made up, this makes readers easier to believe in her point of view. As can be expected, Carlson's disagreement with Sabin about animal testing leads her to a dramatically different point of view as well. In Carlson's article, she provides the information about how inaccurate animal testing are to support her point of view. ?Nearly everything that medicine has learned about what substances cause human cancer and birth defects has come from human clinical and epidemiological studies because animal experiments do not accurately predict what occurs in humans.?(Carlson) Carlson uses cancer and birth defects as an example to disagree with Sabin's example of her husband using polio vaccine. ?It was unfortunate that the original polio vaccine was produced using monkey calls instead of available human cells as can be done today.?(Carlson) Carlson pointed this out because this sentence tells us that the medicine available today may be created or experimented on a non-human being. Using substances from animals other than human to produce medicine for human may result in serious disease. Sabin pointed out the story about her husband benefited from the polio research; thus she thinks animal testing can save human lives. In contrary, Carlson pointed out the animal testing done in the past could be done on human nowadays; thus she thinks animal testing is unnecessary. And she does not believe the polio vaccine example can justify that it is worth to spend billion dollars and thirty million animals for the animal experimentation. In the article, Sabin used her husband, Albert, as an example to persuade people to agree with her in her article. Although writing only one example can make readers concentrate on how well her persuasion is, having more examples can let readers know animal research really saves human lives. Sabin only listed one example in her argument, so I think Carlson did refuse all the argument in Sabin's article. In Carlson's article, the point about smoking cannot be tested on animals seemed most persuasive to me. But comparing to the article that Sabin wrote, Carlson seems to have lesser support for her argument, and this article might not be persuasive to some people. Sabin makes strong emotional appeals in her article. This plays a really large part in her persuasion. Since most reader usually drives by emotional articles, this help a lot in making readers to think what Sabin said was really trustworthy. Carlson does not appeal to the emotion of the readers while she only stated her points one by one. When reading that article, I felt that it is only a report on why animal testing needs to be abandoned. It might not be easy for some readers to agree with the author in spite of the fact that she tried hard to persuade. In conclusion, the disagreement between Sabin and Carlson on animal testing could appeal to different people. To accept Sabin, one would have to believe that if there were no animal testing, a lot of human would have died

The Symbolization of the River in Huck Finn essays

The Symbolization of the River in Huck Finn essays The Adventures Of Huckleberry Finn has been widely recongnized as a great American novel. The book has many features which have helped sustain it over the years, but among the most important is the Mississippi river which carries Huck and Jim upon a winding path through a series od adventures. The river symbolizes many important aspects intrical to the novel's theme. These aspects include God or some other higher power, Huck and his irrepresible nature, and the change of characters in the novel as well as society in general. First and foremost the river symbolizes the novel's protagnist, Huckleberry Finn. The Likeness between the two is startling as one begins to examine the common trait. According to T.S. Eliot the most striking similarity that the two share is that like the river, Huck can not be contained (470). Throughout the course of the novel the river is constantly at flood, and all other powers pale in comparision to its awesome current. Evidence of this is found throughout Huck and Jim's journey in the form of swept away houses and smashed steam boats. Hucks personality is much the same. No matter how many times "respectable folk", like Miss Watson or Aunt Sally, try to civilze Huck or curb his extreme personality, Huck always breaks free and returns to his roots. Those of a poor, brazen country boy who speaks his mind regardless of the consequences. Huck refuses to compromise what he is and the principals for which he stands for the sake of others. Huck like the river will not except the bo undaries, rules, and practices which govern the rest of the world. A second comparrison which demonstrates this symbolization would be the fact that throughout the novel both Huck's path and the path of the River are circular in nature. T.S. Elliot put it sysnctally when she said; "Like Huckleberry Finn, the River its self has no beginning or end. In its beginning it is not yet...

Response paper Essay Example | Topics and Well Written Essays - 750 words - 6

Response paper - Essay Example On the other hand, the swing style involved well structured, energetic, and danceable. Whereas swing music appeared to feature coordinated big crew arrangements, bebop music highlighted inventiveness. Characteristically, a topic would be presented collectively at the opening and the end of every piece, with coordinated solos based on the chords of the song. Hence, most parts of a song in bebop style tended to be improvisation, the only connections keeping the work together being the core harmonies played by the rhythm segment. Bebop musicians also used various harmonic devices unlike in sing jazz. The harmonic advancement was experience first during a performance by Charlie Parker, Cherokee. While bebop combo comprised of trumpet, saxophone, piano, drums and double bass, swing used a powerful rhythm section of drums and double bass, brass instruments at times stringed instruments (Erenberg, 2000). During this era, a period involved certain situations of slavery and post-liberation institutionalized racism. The styles depicted a created culture drawn from both the European and the African cultures. The changes were attributed at the fact that the old jazz was an American invention, and therefore, they wanted something that was more African (McDonnel & Cooper, 1998). The two types of music, Bebop and Swing, are much related and in most cases, they are difficult to separate and tell apart. Both styles are part of jazz music that started with an African music and ragtime. Both were started by one person who had strong inspiration and influenced other people to use similar styles in their music. In swing, it was Louis Armstrong whereas in Bebop it was Charlie Parker in conjunction with Dizzy Gillespie. In both swing and Bebop, the instruments making up the bands were same. They consisted of piano, bass, drums, trumpet and saxophone (Ake, 2010). The success of swing era came in 1942 when a recording ban was led by an American Federation of

A Critical Assessment of the Requirement of Utmost Good Faith in Essay

A Critical Assessment of the Requirement of Utmost Good Faith in Marine Insurance Contracts - Essay Example However, in a world with modern technological methods of obtaining and sharing information, the duty of utmost good faith, particularly the duty to disclose all material information appears to be a bit harsh.5 More troubling perhaps is the fact that a failure to disclose material facts, regardless of the absence of fraud or specific intent renders the contract voidable ab initio. As such the result can be entirely disproportionate and unduly harsh. However, it is accepted that the insurers not only underwrite risks but assess them based on the facts known to them at the time of underwriting the risk. It therefore follows that information solely in the possession of the insured is crucial for this purpose.6 This research study provides a critical assessment of the duty of utmost good faith in marine insurance contracts with a view to determining the rationale for the duty and whether or not the duty can and should be reformed. The main issue is whether or not reforms can equitably add ress the harsh consequences and to ensure that the duty to disclose corresponds with the realities of the relationship between the insured and the insurer and the current state of modern technology. This paper is therefore divided into three parts. The first part of the paper examines the origins of the duty of utmost good faith in the common law. The second part of the paper examines the developments of the duty of utmost good faith and the final part of the paper analyses possible reforms that can effectively create more balance between the insured and the insurer having regard to the purpose of the doctrine of utmost good faith and modern technological advances. I. Origins of the Duty of Utmost Good... This essay stresses that insurance contracts in general represent a special class of contracts since they are bound by the uberrimae fedei doctrine. As a result all contracting parties have a duty to ensure that they do not misrepresent crucial facts and are likewise under a persistent duty to disclose all facts that might induce insurers to assume the risk. Understandably, the duty of utmost good faith was necessary during the 18th century. However, in a world with modern technological methods of obtaining and sharing information, the duty of utmost good faith, particularly the duty to disclose all material information appears to be a bit harsh. This paper makes a conclusion that the duty of utmost good faith or uberrimae fidei sets an unrealistic high standard on the insured and functions to liberate the insurer to such an extent that insurance claims can be avoided for the slightest misstep on the part of the insured. The duty of utmost good faith, although 200 years old, has evolved about as far as the courts can take it. It is obvious that over the last 10 years of so, the courts have taken as much latitude as the separation of powers will allow to modify the existing doctrine so as to minimize the harsh results. However, the courts are bound by the implementation of the Marine Insurance Act 1906 which is perhaps the most likely reason for the perpetuation of the unjust functioning of the duty of utmost good faith.

Buildings on the roman forum or the imperial forum Research Paper

Buildings on the roman forum or the imperial forum - Research Paper Example It is positioned between Capitoline and palatine hills (Watkin 1). The coliseum was initially referred to as the Flavian Amphitheatre. It portends an egg-shaped shape and is situated in the middle of the metropolis of Rome and east of the Roman forum. It is the most gigantic building ever constructed in the history of Rome in additionally to being one of the most aesthetic and remarkable works in Roman engineering and architecture history. It was christened after the emperor administrating in the first century. Its construction was conducted between 73 and 75 AD and was completed in 79 AD (DuTemple 88). It is oval in shape and can house approximately 80000 spectators or audience. It occupies a total area of 6 acres and has 76 grand entrances. It is 50 meters high and 189 meters long. It is 156 meters wide and has an outer circumference of 545 meters. The center arena is approximately 287 feet long and 180 feet in width with a covering of 15 cm of sand. The arena walls are 15 feet high and the vaults are erected to span the 80 radial walls to support to the stairways and the spectators’ seats. It has 36 trapdoors and a series of subterranean tunnels that underlie 32 animal pens. 8 meters beneath the structure, the drainage pipes are constructed. Inside foundations were erected 4 meters under while the outer ones were erected 13 meters beneath the ground level (Beard and Hopkins 21). Travertine Limestone was employed in the erection of the main pillars, external walls and the entire ground of the coliseum. Tuff, a consolidated and porous stone obtained from vulcanicity was utilized in the crafting of the radial walls and pillars used to support the entire structure. Roman cement, which was an instrumental binding addition in the concrete mixture, was utilized in the creation of the pillars and walls. Tiles covered the floor and cement on vaults. It served as an arena to host entertainment for the ancient Romans as a gift. It was meant to be an eye

Data Mining Techniques and Job Assignment Effectiveness

Data Mining Techniques and Job Assignment Effectiveness Introduction Bayer AG, a chemical and pharmaceutical company, was founded in 1863 by Friedrich Bayer and John Friedrich Weskott. Bayer’s headquarter is located in Leverkusen, Morth Rhine – Westphalia, Germany and they are well known for its originality in their brand of aspirin globally. Till date, Bayer has 290 subsidiaries in 73 countries throughout the world and corporate are located in close proximity to their customers and market worldwide. Bayer is an organization that deals with core competencies in the areas of health care, agriculture and high – tech polymer materials where their primary areas of business consists of human and veterinary pharmaceuticals, consumer healthcare products, agricultural chemicals and biotechnology products and high value of polymers. (AG 2014) Bayer Healthcare, Bayer Cropscience and Bayer Materialscience were established to target the respective sectors of healthcare, agriculture and high – tech polymers in the market. The holding company and subgroups are supported in their activities by three service companies Bayer Business Services, Bayer Technology Services and Currenta. The mission of Bayer is â€Å"Bayer: Science for a better life†. It speaks of scientific successes aim to improve people’s quality of life and at the same time form the foundation for business sustainability and profitability. Their values is revolves around the word LIFE which represents Leadership, Integrity, Flexibility and Efficiency in guiding them to fulfill their mission statement. (AG 2014) Table of Contents Introduction Table of Contents What is Signaling? Effectiveness of Signaling Related Literature Review Data Mining Techniques Job Assignment Education Incentive / Wage Application in business world Advancing knowledge and leadership skills Effectiveness Signaling Approaches Recommendations Conclusion References What is Signaling? Signaling is the idea whereby one party credibly conveys information about itself to another intended party. (Brewer and McEwan 2010) In firm’s perspective, they often face the difficulties of choosing suitable individuals out of the pool of applicants with different levels of skill. It is difficult and costly for firm to evaluate every job applicant to show their competency to them. Hence, signaling plays an important role in helping firms to differentiate potential candidates and not underestimating or overestimating individual’s talent and ability in job screening process. Likewise, employees could also send signals to their employer as they act as ‘sellers’ of their human capital so that employer are willing to give them employment opportunities or high wages for better worker with outstanding performance and productivity in the company overtime. Effectiveness of Signaling It allows employers to sort talent out of the pool of candidates appropriately in assigning them position they are capable or potential doing the required job. Asymmetric information are often presented during recruitment, company have to screen using signaling approaches to aiding the accuracy of screening process. (Lazear and Gibbs 2009) Related Literature Review There are a number of economic literature reviews that can discuss a few approaches that companies could actually examine and consider the few possible approaches in enhancing or implement in their existing signaling approaches. Data Mining Techniques Firstly, the quality of human capital is crucial for companies to maintain their competitive advantage but companies are facing and suffering from high turnover rates making them hard to neither retain nor recruit the potential employees. Hence, there is a need to develop personnel selection mechanism in finding suitable employees for companies. A data mining framework based on decision tree and association rules to generate useful rules for personnel selection. Results for data mining framework could provide employer with decision rules relating to personnel information in regards to their work performance and retention. Studies have shown and support that employers hiring decision for indirect labors including engineers and managers with different job scopes or function. (Chien and Chen 2008) Job Assignment Secondly, in labor market, it is often the case that employee’s lifetime, information about their ability is gradually revealed in a company they are committing. However, information about an employee’s ability is only directly revealed to the employing company however other companies use employee’s job assignment as a signal of ability. Therefore, wage rates tend to be closely related with jobs than with ability levels, frequent inefficient assignment of employee to job and severity of inefficiency tends to be negatively correlated with the level of firm specific human capital. Thus, other companies are usually at informational disadvantage when it comes to experience workers, but somewhat reduce by the fact companies can use individual’s job assignment as an imprecise signal of individual ability. (Waldman 1984) Education Thirdly, higher levels of education and more work experience tend to have higher wages are commonly linked to time spent in school or job increase the wage by directly increasing employee’s productivity. It is unlikely to explain that most wage differential are associated with schooling and work history. Higher educated employees elicits lower quitting or absenteeism rate as compared to lower educated employees. Employer can take education into account when hiring worker as a means of hiring worker with lower absenteeism and job turnover rate hence, demanding a minimum education level in part of job requirement. In turn, employees can use duration of schooling to signal their ability to potential employers of their ability and take them into consideration pool. (Weiss 1995) Incentive / Wage Fourthly, employees work due to the incentives they receive at the end of their working outcome. Workers are heterogeneous in their intrinsic motivation to work in a company. Optimal incentive schemes allow the firm to attract and select highly motivated workers to fill in the vacancies available in the company. Posting of higher wage rates increase the probability of filling the vacancies faster with more applicants trying to apply for the job or position to get higher work wage. Moreover, it decreases the expected average quality of job applicants as less motivated workers would apply for the job. Optimal wage scheme involves a tradeoff between the probabilities of filling the vacancy; rent left to the worker and expected worker’s motivation in workplace. (Delfgaauw 2007) Application in business world Bayer pursue after a sustainable human resource policy revolving around the acronym LIFE, Leadership, Integrity, Flexibility and Efficiency values in their employees. These values enclose the company culture combining with a strong focus on performance and development of high degree of social responsibility which at the same time made it practical and simple for the employees in their work. They believe in systematic people development is important in future success of the company. The fundamental principle is that every employee has his or her own individual strengths and talents that deserve recognition and development in the workplace. (AG, Annual Report 2014) Vacancies in Bayer from non-managerial to senior management level are advertised via a globally accessible platform. They believe regular feedback system is necessary for the continuous development of their employees and organization and that it helps them to adapt to changing requirements. Group-wide employee survey is their feedback tool at the corporate level is. Survey is held every two year to monitor the employees and receiving competent feedback the strategy, culture and working conditions. Shortcomings are identified in specific areas in the process and making rooms for improvements. Advancing knowledge and leadership skills Fostering of employees’ â€Å"lifelong learning† is an important element of both the development of people and the demographic management at Bayer. In Bayer, they encourage all their employees to refresh and expand their knowledge and skills in all phases of their working lives. Education and training programmes comprises of a wide range of work-related activities that enable employees to broaden their specialist knowledge or acquire a new set of skills, for example by learning a language or acquiring leadership competencies. Bayer makes an effort to appeal to talented people worldwide and tries to retain employees for long periods of time by providing them with attractive development opportunities. Their success in recruiting employees is attributable to their attractiveness as an employer, which was justified by numerous awards earned in 2013 by their active drive in recruiting activities at the local level. Bayer also collaborated with leading universities in most countries in order to raise students’ awareness of the wide-ranging opportunities it offers. For example, in China, they have currently cooperate with more than 40 universities and offer up to 500 students a year an opportunity to undertake internships in all areas of the company. In addition, Bayer also offered training programs, scholarships and technical support for their dissertations. (AG, Annual Report 2014) Effectiveness Signalling Approaches Bayer had effectively used education and incentive signalling approaches to signal the potential employees since they have invested a lot in their recruitment activities moreover, partnering with universities globally and providing internships and trainings for them. Through these activities they can effectively signal potential employees and measure their possible potential or possibilities they can provide to the company. As failures is costly to employees, employer and their reputation. Hence, it is important that they screen the correct candidates and minimize adverse selection and irreversible damage cause to public health. Therefore, education used as a signal is important due to the work nature of Bayer. Their job scope is highly inclined and dependent to education where applicants must be highly knowledgeable eliciting competency as the same time as the jobs they offer requires high specialization instead of a general knowledge for productivity and the future successes of Bayer. Internship programs could also serve as their probation and self selection model to actually assess the applicants and screen those interns that they would like to extend or offer an employment. This could indicate that with higher level of education, these could mean higher level of productivity whereby grades could be an assessment of their potential productivity with same degrees attainment employees hence, resulting in wage differentials. Bayer tries to appeal to the potential individuals globally and retain employees for long periods by providing good development opportunities, a modern working environment and competitive compensation Training programs they provide is opportunity given to employees to upgrade their skills to yield higher productivity where this could also means opportunities given for employee to actually have a promotion with increased productivity which in turn gain more incentives or wage with the promotion in their incentive scheme to signal and motivate ability employees. Signaling only works if the incentives of employees are being addressed, ultimately workers aim is the incentives they are looking for in exchange of their labors. Recommendations Bayer could try to employ data mining technique as one of their signalling approaches. As this technique could allow them to screen existing employee or new candidates more accurately as more information is being reflected clearly in this method and compare against other candidates. Company would have information they needed on individuals they want to screen for internal promotions to fill up vacancies available before sourcing externally their behaviour, job performance, productivity and education would be clearly shown over time. But internal infrastructure would be ideal for data mining technique since it is a technique suited for long term use. Moreover, due to the job nature requirements of Bayer, it is ideal that they screen for internal candidates first before sourcing externally as their inventions revolves around a lot of patents and trade secrets as the higher the ranking or hierarchy the more things they would be facing and dealing with. Job assignment could be used as a signalling approach although not a very precise method but it could be an add on in assessing employees. It would reflect efficiency of employees although not productivity. After all, with education used as a major signalling approach, employees employed have more or less elicited certain abilities and productivity which is why they are valued. It could be a signalling approach when comparing against employees of same degree or specialization to be competitive advantage and promoting the correct candidate in order for Bayer to achieve higher productivity and success rate. Conclusion Although Bayer have an outstanding recruitment activities being used and improved actively and well known for being an outstanding employer with the high rates of employment they can achieve globally and providing numerous of employee benefits, but there are some minor improvement which they can make to improve overall system. Hence, Bayer reflects heavy investments made in their recruitment activities therefore it is costly for them to recruit wrong employee which might lead to severe losses incur to them. In conclusion, data mining techniques and job assignment could also be some of signalling approaches they could employ to improve their accuracy of signalling so that adverse selection and risky hires could be minimize as much as possible as mentioned above. References AG, Bayer. Annual Report. 28 February 2014. http://www.annualreport2013.bayer.com/en/employees.aspx (accessed July 20, 2014). —. Bayer : Science For A Better Life. 23 July 2014. http://www.bayer.com/ (accessed July 17, 2014). Brewer, Dominic J., and ‎Patrick J. McEwan. ECONOMICS OF EDUCATION. Spain, 2010. Chien, Chen-Fu, and Li-Fei Chen. â€Å"Data mining to improve personnel selection and enhance human capital: A case study in high-technology industry.† Expert Systems with Applications, 2008: 280–290. Delfgaauw, Josse. â€Å"Signaling and screening of workers’ motivation.† Journal of Economic Behavior Organization, 2007: 605–624. Lazear, Edward P., and Micheal Gibbs. Personnel Economics in Practice. 2nd. United States of America: Don Fowley, 2009. Waldman, Michael. â€Å"Job Assignments, Signalling, and Efficiency.† The RAND Journal of Economics, 1984: 255-267. Weiss, Andrew. â€Å"Human Capital vs. Signalling Explanations of Wages.† The Journal of Economic Perspectives, 1995: 133-154.

Unjust Bomb :: essays research papers fc

Death is a reality. Men should be conscious of that reality. I say men, because the willingness to die for a cause is most likely inherent to our sex. We (the man) were hunters running after wily beasts, and nature most likely gave us the cruel gift to be contentedly conscious of our fate ( the jaws of the prehistoric predator before us!) If the soldier can imagine his enemy to be the beast, then perhaps he can die with this intrinsic honor. Throw total war away, leave the unprepared civilian be. The death of a civilian, bombarded by the atomic bomb is beyond all wrongs. The atom bomb is a manipulated force, the product of the human mind, misdirected to defile humanity and nature simultaneously. It gives the victims no time to prepare their life for their sudden exit, or worse, for a life tortured by atomic mutilation and shame. May a human be granted a death of peace, or at least, one of honor? The soldier has been forced to accept his role. He is fighting for his nation, against another nation, which is his enemy and he, perhaps, can perceive as evil. Perhaps he has considered his death. This will give him honor in that death, an otherwise empty destination. Let they who do not wish to be heroes or enemies, be. It is indeed morally wrong to end a war by killing civilians, regardless of whether their lives will save the lives of soldiers. To save our American soldiers these bombs were hurriedly created by physicists under the guidance of Oppenheimer. Later he would refer to it as the "scientist’s sin". Perhaps all of human civilization is an atom bomb. We harness nature, in order to destroy both it and ourselves. Yet nothing in our civilization is as overt as the atomic bomb. Who are these moralists? These moralists who bear objective truth? There is no truth? The atom bomb is natural? It is in our nature to destroy ourselves? So it is inevitable that we would forge the bomb, that our destructive nature would reach for the golden apple. But what is it? It’s a vile apple with worms and rot and dripping poison. We annihilated two cities filled with human civilians,( not living in a democracy, but