Near-Earth Objects and Their Impact on Society Essay -- Space Explorat

Since the time the start of mankind's history, individuals investigated. Man, lady and kid the same had chances to see the excellence and grandness of Earth. They have seen the huge outstretches of Earth’s land, from the lavish green fields of America, to the splendid brilliant sands of Africa, and the thundering dark blue seas. After some time, people settled, deserting their roaming past. However, their hunger for investigation proceeded. Magellan, Columbus, and Lewis and Clark, for instance, extinguished this thirst by going on undertakings to discover new pathways for land, wealth, or both. The Chinese were additionally pioneers of investigation. As indicated by the National Aeronautics and Space Administration’s (NASA) Chief Historian Steven J. Dick, the Chinese once seized gigantic and rich boats commonly greater than Columbus’s. He noticed that their innovation in the end stunned in view of their later confinement and xenophobia towards the remainder of th e world. Subsequently, different nations, similar to the United States, later outperformed Chinese advancements. All through the brilliant period of investigation, be that as it may, there were additionally downsides. Perils, dangers, clashes, and irresistible maladies tormented voyagers and their associates, however they kept on meandering in would like to improve effectiveness and human life. In the end, human extension and investigation dwindled. In any case, the soul to push on continued; individuals searched for better approaches to investigate. The Cold War period opened up another boondocks of investigation: space. Named â€Å"the last frontier,† space holds numerous puzzles and privileged insights vast to the layman. Space is new and remote. A dull cover covers the threats of room from the open lion's share. Nonetheless, researchers, specialists and analysts know numerous potential threats o... ...termination. AccessScience. McGraw-Hill Companies. 2011. Web. 23 Mar. 2012. Delgado, Laura. At the point when motivation neglects to move: A difference in system for the US space program. Space Policy. 27.2 (2011): 94-98. High Technology Research Database with Aerospace. Web. 18 Mar. 2012. Dick, Steven. â€Å"The Importance of Exploration.† Exploring our Solar System. NASA. 22 Nov. 2007. Web. 14 Mar. 2012. Felton, John. â€Å"Space Program.† CQ Researcher. 24 Feb. 2012: 177-204. Web. 7 Mar. 2012. Morrison, David. FAQs About NEO Impacts. Asteroid and Comet Impact Hazards. NASA. Sep. 2004. Web. 25 Mar. 2012. Norris, Guy. Close Encounters. Aviation Week and Space Technology. 173.42 28 (2011): 51-52. Applied Science and Technology Full Text. Web. 23 Mar. 2012. Webster, Bobby. Space Exploration. International Debate Education Association (IDEA). IDebate. 23 Oct. 2008. Web. 25 Mar. 2012.

Loyalty Program Essay

We experience 7 methodology steps to plan a steadfastness program for Cabo San Viejo which are as per the following:  Before we propose a client prizes or dependability program, it is critical to comprehend what is the company’s long haul vision, For whom this program is to be actualized I. e. who are the company’s best clients, what are their needs and desires, the explanations behind having such a program and the normal result. So the principal question is: What is Cabo San Viejo’s long haul vision? Was the organization coordinating its exercises in generally speaking accomplishment of this vision? The vision of the organization was to assist individuals with living more advantageous lives. At first there was a hole between the operational targets of causing individuals to get more fit by method of low calorie diet and the vision of getting individuals to live more beneficial lives by instilling maintainable way of life ways. In any case, this hole had been crossed over however the situating hole remained. Who were Cabo San Viejo’s focused on clients? Was there any hole among focused and real clients? In the event that we pass by the vision articulation, anyone needing to carry on with a superior and more beneficial life was Cabo San Viejo’s focused on clients. These could incorporate smokers, stout people, even hefty youngsters, focused on couples or singles, compulsive worker experts, over worked top officials and administrators and so forth. Be that as it may, Cabo San Viejo was pulling in generally females (70%-80% of the visitors) with an expanding normal age throughout the years, the last normal being 57 in the year 2004. In this manner, generally more seasoned females were visiting the hotel who needed to entertain themselves and rest easy thinking about their body and themselves. Likewise, their family unit pay was high. Contrasting this and the late spring visitors, the last gathering had less pay and was likewise nearly more youthful in populace. In this way, we can interface the age, salary level and reasonableness. Typically more youthful individuals are less rich and in this manner find such get-aways costly. Not just this, the view of Cabo San Viejo first as a fat camp and afterward as a training camp was disheartening individuals to come there. Likewise, 67% of visitors came through verbal exchange showing that the above line showcasing was performing inadequately. Crusades focusing on explicit gatherings of individuals indicating extravagance in exercises of their advantage like climbing for youthful group, spa treatment for ladies, conference for couples and so on would probably draw out the changed wellbeing arrangements offered by Cabo San Viejo. What were the requirements of the visitors at Cabo San Viejo? Was there any hole in addressing the requirements or their desires? The individual needs of the clients fluctuated a considerable amount. To comprehend and take into account the requirements of the clients, the organization had effectively prepared its booking staff who helped clients pick the suitable bundle as per their objectives and destinations. The very actuality that 95% of the clients appraised their experience as either awesome or extraordinary shows that Cabo San Viejo was working proficiently. In any case, if Cabo San Viejo was to focus on an all the more requesting and more youthful client base in future, it would need to surpass is present conveyance guarantee. The necessities have been met yet the desires for rehash clients have not been fulfilled some of whom have communicated their hatred for not being remunerated for their proceeded with patronization. Accordingly we have perceived: Perception of Cabo San Viejo as a training camp should have been changed. †¢Young clients should have been pulled in. As they had better standards and littler pockets, dependability program expected to concentrate on offer by methods for limits and so forth. †¢Older clients were generally wealthier and would not be searching for a worth arrangement like the more youthful clients. Cabo San Viejo had around 5000 recurrent clients every year which a solid figure is making up about 60% of the complete appearance figure. Around 3500 new visitors show up every time of which 32% returned to inside 5-6 years and 62% of rehash guests returned inside 5-6 years. The essential purpose behind not returning was the significant expenses. Here we emphasize that to pull in more recurrent clients, esteem must be advertised. For what reason does Cabo San Viejo need a client devotion program? †¢Retention: One of the essential purposes behind most steadfastness programs is o hold the devoted clients by valuing them and the business they create for the organization by causing them to feel exceptional and great about their relationship with the organization. †¢Offer upgraded incentive: A dedication program which offers a worth arrangement to its clients who need it will get Cabo San Viejo more patronization. In any case, it is to be comprehended that not all clients require or expect esteem bargains. Upgraded Satisfaction: Recognition by method of faithfulness program causes a client to feel great and subsequently improves fulfillment which thusly prompts progressively positive verbal. †¢Positive Word of Mouth: Around 60% of Cabo San Viejo’s clients brought in for request dependent on verbal. †¢Enhance picture as a responsive organization: Cabo San Viejo expressly urges clients to whine if unsatisfied. It is through such inputs that Cabo San Viejo must realize that clients anticipate such a program execution. At whatever point an organization requests and gets protests, it is ideal to react or may prompt client hatred. Counter Competition: If not remunerated for unwaveringness, clients may change to different contenders. What amount is the ideal/anticipated effect? Having investigated this, we currently gauge the effect. The effect of a faithfulness program is generally gradual and seen over some undefined time frame. The normal increment in maintenance is state, 10%1 over a time of state, 5 years2. Additionally, individuals originating from reference is relied upon to increment throughout the years empowering the organization to cut advertising costs somewhere else. 1The expected maintenance rate is found either dependent on inward organization information or industry master guidance.

How Long Do Barbiturates Stay in Your System

How Long Do Barbiturates Stay in Your System Addiction Drug Use Prescription Medications Print How Long Do Barbiturates Stay in Your System? By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Medically reviewed by Medically reviewed by Steven Gans, MD on December 14, 2015 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on June 28, 2019 Tom Grill / The Image Bank / Getty Images More in Addiction Drug Use Prescription Medications Cocaine Heroin Marijuana Meth Ecstasy/MDMA Hallucinogens Opioids Alcohol Use Addictive Behaviors Nicotine Use Coping and Recovery Barbiturates are sedative-hypnotic drugs may be prescribed for controlling seizures, acute migraine, and in medical anesthesia. They are very hazardous for interacting with alcohol and opiates while any trace of barbiturates is still in your system. If you are prescribed barbiturates, you need to know how to avoid interactions and overdoses.?? How Long Barbiturates Remain in Your System If you have been prescribed barbiturates and you will be having a toxicology screen for employment or other purposes, be sure to disclose to the testing authority which medications you are taking. Barbiturates are part of the typical screening panel. By disclosing your prescriptions the lab and pathologist will be able to better interpret the results.?? Several factors are involved in determining how long barbiturates are detectable in the body, including which kind drug test is being used.?? Detection Windows Depending on the type of test used, barbiturates can be detected for as long as:Blood: 72 hoursSaliva: 3 daysUrine: 6 weeksHair follicle: 3 months There are a number of factors that play a role in how long barbiturates can be detected in your system, including your body mass index, hydration levels, age, food intake, sex, metabolism, the amount taken, and the frequency of use.?? How Long Barbiturates Affect You Because barbiturates come in many different formulations, they vary quite a bit in how long they stay in your system.?? Barbiturates come in short-acting and intermediate-acting formulations. Amobarbital and butalbital are intermediate-acting while pentobarbital and secobarbital are short-acting. This influences how long they stay in your system. The shorter-acting varieties have a short half-life and are eliminated from the body faster. Discuss the time frames of the specific drug with your doctor. Other medications and substances can influence the effect that barbiturates have. Tell your doctor about any other prescriptions or other substances you are taking so your dosage can be adjusted. Never start or stop taking any medication without discussing it with your doctor. Substances that may interact with barbiturates include medications for anxiety, depression, pain, asthma, colds, or allergies, blood thinners, hormone replacement therapy, oral steroids, and any sleeping pills.?? Do not drink alcohol while taking barbiturates until your doctor has said it is allowable. There is a large danger of overdose when you drink alcohol while any barbiturates are still in your system.?? When taking a prescription of a barbiturate such as phenobarbital, do not suddenly stop taking it or you may go through withdrawal.?? It is important that you work with your doctor for an appropriate dosing schedule if the medication is going to be discontinued. Barbiturate Dependence Can Develop at Prescribed Doses Types of Barbiturates Common types are Amytal (amobarbital), Fiorinal (butalbital), Nembutal (pentobarbital), Donnatal (phenobarbital), and Seconal (Secobarbital).   Besides appropriate medical uses, they are also diverted as drugs of abuse, either by themselves or mixed with other drugs. Street names for barbiturates include downers, blue heavens, yellow jackets, purple hearts, reds, and rainbows.?? You can  look up the specific drug  you are taking to see the precautions for that medication on the Medication Guide on the FDA website. Preventing Barbiturate Intoxication or Overdose Barbiturates work by slowing activity in the brain. They cause relaxation and sleepiness.  Because Barbiturates are depressants, even low doses can cause someone to seem like they are drunk or intoxicated.?? The risk of overdose is great, especially when combined with alcohol or opiates. Mixing with those substances can result in overdose, coma, and death. If you are prescribed barbiturates, discuss this with your doctor. Symptoms of Barbiturate Intoxication and Overdose Symptoms of barbiturate intoxication and overdose can include:?? Altered level of consciousnessDifficulty thinkingDrowsiness  or  comaFaulty judgmentIncoordinationShallow breathingSlowness of speechSluggishnessSlurred speechStaggering If someone you know has taken an overdose and seems extremely tired or has breathing problems, call 9-1-1 or the National Poison Control Center (1-800-222-1222). Recognize the Signs of a Drug Overdose

Chinua Achebe s Things Fall Apart - 930 Words

Ekwefi, the second wife of Okonkwo, in Chinua Achebe’s Things Fall Apart, had endured a lifetime of hardships and heartache. Once the village beauty, she became smitten with a fierce wrestler named Okonkwo after he defeated the notorious Cat. After leaving her first husband and marrying Okonkwo, she was determined to raise a family of her own. Over the years she lost nine children, and with every one she buried the happiness she had exuded in her youth was slowly draining out of her. Finally, she gave birth to a beautiful daughter, Ezinma, but that did not mean that her struggles were over. Upon further analysis, it is evident that Ekwefi’s sole motivation in life is to be the best possible mother for her only daughter, Ezinma. Despite her painful past, her journey to follow Chielo when she took Ezinma to meet Agbala, and the near death of Ezinma, Ekwefi is motivated to be the best possible mother to her daughter even if she has to overcome struggles and hardships. It i s undeniable that Ekwefi had an excruciatingly painful past. Ekwefi wanted nothing more than to be a mother; unfortunately, the birth of all but one of her children â€Å"became mere physical agony devoid of promise† (77). Nine of the ten children that she bore had been buried before the age of three, and â€Å"her sorrow gave way to despair and then to grim resignation† (77). Her husband, Okonkwo, visited the medicine man to try and figure out what was going wrong. He was told that â€Å"the child was an ogbanje, one ofShow MoreRelatedChinua Achebe s Things Fall Apart1719 Words   |  7 PagesThings fall apart is a classic novel written around the turn of the century, the novel focuses on the protagonist who we can also call a hero, Okonkwo. Okonkwo is a wealthy and respected leader within the Igbo tribe of Umuofia in eastern Nigeria. Strong individual with a passionate belief in all the values and traditions of his people. Chinua Achebe presents Okonkwo as a parti cular kind of tragic protagonist, a great man who carries the fate of his people. Okonkwo is a man who is inflexible andRead MoreChinua Achebe s Things Fall Apart1033 Words   |  5 PagesIntroduction Chinua Achebe is a famous Nigerian novelist in worldwide. Things fall apart is Chinua Achebe’s first novel published in 1958, the year after Ghana became the first African nation to gain independence. And this novel is one of the first African novels to gain worldwide recognition. (Phil Mongredien, 2010) This novel presents people a story of an African Igbo tribal hero, Okonkwo, from his growth to death. The fate of Okonkwo also indicates the fate of Africa caused by the colonizationRead MoreChinua Achebe s Things Fall Apart883 Words   |  4 Pagesdehumanize the native population and convince themselves that they are helping. Chinua Achebe’s book Things Fall Apart attempts to correct these misguided views of African societies by portraying a more complex culture that values peace, and the art of conversation. Achebe also tries to portray the idea that not all European people they come in contact with are aggressive, and misconstrued in their view of the African societ ies. Achebe tries to show us the value of his society through repeated views into conversationsRead MoreChinua Achebe s Things Fall Apart1410 Words   |  6 PagesTeddy Manfre Ms. Blass ENG 209-001 April 24, 2017 Things Fall Apart In 1958, Chinua Achebe a famous Nigerian author publishes one of his most famous novels Things Fall Apart. The novel takes place in a Nigerian village called Umuofia. During the time that this novel is published Nigeria is being criticized by the Europeans for being uncivilized. In response, Achebe uses his brilliance in this novel to express the valued history of his people to his audience. His focus in the novel is on the pre-colonizedRead MoreChinua Achebe s Things Fall Apart1015 Words   |  5 PagesIn his novel Things Fall Apart, author Chinua Achebe utilizes his distinctive writing style in order to accurately capture the culture and customs of the Igbo people despite writing his story in a foreign language. Five aspects of Achebe’s style that make his writing unique is the straightforward diction present in dialogue, the inclusion of native parables convey Igbo life authentically, the inclusion of native Igbo words and phrases, detailed descriptions of nature and the usage of figurative languageRead MoreChinua Achebe s Things Fall Apart1702 Words   |  7 PagesTitle: Things Fall Apart Biographical information about the author: Chinua Achebe was born in Nigeria in 1930. He had an early career as a radio host, and later became the Senior Research Fellow at the University of Nigeria. After moving to America, he became an English professor at the University of Massachusetts, Amherst. Achebe has won numerous awards for his poetry and fiction, including the Man Booker prize and Commonwealth Poetry Price. He currently teaches at Bard College. Author: Chinua AchebeRead MoreChinua Achebe s Things Fall Apart Essay1347 Words   |  6 PagesCulture is an Important Element of Society Chinua Achebe is the author of when Things Fall Apart while Joseph Conrad authored Heart of Darkness. Conrad and Achebe set their individual titles in Africa; Achebe is an African writer whereas Conrad is Polish-British. The authors draw strength from their backgrounds to validity the authenticity of their fictional novels. Conrad writes from his experiences in the British and French navies while Achebe uses his African heritage. The theme of culture isRead MoreChinua Achebe s Things Fall Apart1248 Words   |  5 PagesChris Lowndes Ms. Cook A.P.L.C. 21 October 2015 We Are Family: Hardships in One s Family in Things Fall Apart Specific attributes correlate with each other to help create or not create the ideal strong family. However, through those attributes arise conflicts and major disputes. This issue of trying to achieve and create a strong family is of immense importance in one’s life, especially in Chinua Achebe’s, Things Fall Apart, a milestone in African literature. For instance, the father leaves his legacyRead MoreChinua Achebe s Things Fall Apart Essay1682 Words   |  7 Pagescertain degree of the priest class, libation, holidays, creation stories, divine systems of punishments and rewards. In the novel, Things Fall Apart, written by Chinua Achebe, is a story of tragic fall of a protagonist and the Igbo culture. Achebe demonstrates different examples and situations of where an African culture, in the instances of tribal religions, did certain things because of their tradition is and the way they developed into. African cultures pondered life mysteries and articulated theirRead Mo reChinua Achebe s Things Fall Apart1314 Words   |  6 PagesChinua Achebe masterpiece â€Å"Things Fall Apart† (1959) is the classic story of Okonkwo, a young man who strives to be revered by his village and family but because of his own internal character flaws meets his own demise. In the Igbo culture, family traditions are an important narrative throughout the novel. Okonkwo, the protagonist character of this story, begins with many attributes of what would be concluded as a hero with his cultural society. He is hard working, a material provider, feared and

Adoption, NOT Abortion Essay - 934 Words

Nowadays, abortion has become a controversial issue because people are becoming more aware of the issue that abortion brings to society and the individual who is going through the abortion .In recent years, however, society has become very open-minded, and as a result pro-life and pro-choice groups have been able to sway the American public’s view of abortion. Abortion became legal in 1973 when Roe vs. Wade declared that a woman has the right to choose if she wishes to continue with her pregnancy or if she wishes to terminate it. After 38 years of legalization, issues have become prominent and many Americans are becoming pro-life followers and because of this many pro-life groups want Roe vs. Wade to be overturned. Therefore, Roe vs. Wade†¦show more content†¦According to UK’s Royal College of Obstetricians and Gynecologists (RCOG), â€Å"a fetus cannot feel pain before 24 weeks of gestation because the connections in the fetal brain are not fully formed,† as a result â€Å"it is difficult to say that fetus experiences pain because a fetus’ cortex has not, yet been fully developed† (Jost). However, for example, â€Å"many studies have shown that early second trimester babies respond to invasive procedures performed at 18-20 weeks with an elevated heart rate and secretion of stress hormones† (Jost). This means that there is evidence that supports the theory that fetuses can experience pain or sense of feeling within 18-20 weeks of gestation. In addition, â€Å"Bjorn Merker, a Swedish neuroscientist who does extensive research on children born without fully developed cortexes, has suggested that the cortex may not be necessary for the perception of pain† (Jost). Therefore, it is believed that fetuses can experience pain even as earlier than 20 weeks of development and as a result when a woman is committing abortion, she is causing the fetus inside her womb to feel pain, and is ending the life of a living o rganism. Although pro-choice advocates believe that abortion cannot cause harsh side effects, it has been said that an abortion can lead to serious side effects. According to the American Congress of Obstetricians and Gynecologists, abortions can cause side effects like, for example, â€Å"infertility, uterine bleeding to prolongedShow MoreRelatedEssay on Preimplantation Genetic Diagnosis1821 Words   |  8 Pages The most important regulation is determining a time limit for in vitro growth of human embryos. This is the basis of the debate over embryo experimentation. People disagree about when human life begins. When embryos are viewed as complete huma n beings, people feel it is morally wrong to perform experiments on embryos. In Norway and West Germany, all human embryo experimentation is banned. Denmark prohibits the preservation of excess embryos. However, most countries such as the United KingdomRead MoreMonsanto: Better Living Through Genetic Engineering96204 Words   |  385 PagesSTUDIES A summary of the case analysis I N T R O D U C T I O N Preparing an effective case analysis: The full story Hearing with the aid of implanted technology: The case of Cochlearâ„ ¢ – an Australian C A S E O N E high-technology leader Delta Faucet: Global entrepreneurship in an emerging market C A S E T W O DaimlerChrysler: Corporate governance dynamics in a global company C A S E T H R E E Gunns and the greens: Governance issues in Tasmania C A S E F O U R Succeeding in the Sydney indie musicRead MoreUnderstanding Telehealth Section 1 : Modalities / Models High Risk7098 Words   |  29 Pagesnot only obstetrics. Single-state licensure systems are cumbersome, expensive, and act as a deterrent to the practice of telemedicine across state lines. Moreover, telemedicine parity laws and regulations vary from state to state, making the full adoption of obstetrical telemedicine – or that of any clinical application – a practice that must take close consideration of sta te laws. In Arkansas, for example, the state’s Medicaid agency funded a high-risk obstetrical telemedicine program long beforeRead More The Debate of Human Cloning Essay4507 Words   |  19 Pagesshown that it is not safe to use in humans at this time(Appendix A.1). With proper restrictions and guidelines in place, society stands to gain many benefits through permitting human cloning for the purpose of research. DRAFT April 17, 1999 M E M O R A N D U M TO: California State Legislators and Governor Gray Davis DATE: April 17, 1999 SUBJECT: Recommendation that the state of California continues its ban on human cloning but revise the current policy to permit human cloning for research. BACKGROUNDRead MoreThe Delta Forces Causing Change in Human Resource Management6706 Words   |  27 PagesMANAGEMENT THE DELTA FORCES CAUSING CHANGE IN HRM 5 periodically doing an environmental sean of the forees that are likely to have an impaet in the future. Exhibà ­t 1.1. The DELTA Forces of Change . on the Human Resource Enviroriment. t::. The Five DELTA Forces We believe that the signifieant environmental HRM policy and practice fall into five sets: forees influencing  ¡~ ~  ·  ·  · DemograPhics refers to those aspeets of the quantity and quality i ~ ~i ofRead MoreManagement and Teaching Note19520 Words   |  79 PagesCenter for Management Research 15pp; Teaching note 207-037-8 (3pp) IMD-2-0136 TECHAM INC: MANAGING PARTNERSHIPS AND CLIMATE PROTECTION Steger, U; Ionescu-Somers, A; Salzmann, O IMD - International Institute for Management Development 4pp 207-042-6 TEXTILE WEAVING Technical note Qureshi, TM; Kiyani, SK; Qureshi, BA; Hassan, T International Islamic University, Islamabad 8pp 207-060-1 THE BURGEONING INDIAN ECONOMY: SIGNS OF OVERHEATING? Gonela, SK; Panuganti, SM IBSCDC 20pp; Teaching note 207-060-8 (12pp) Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagescontributions from the Organizational Behavior Division of the Academy of Management. In 2007, he received the Professional Practice Award from the Institute of Industrial and Labor Relations, University of Illinois. Books Published: H. G. Heneman III, T. A. Judge, and J. D. Kammeyer-Mueller, Staffing Organizations, 7th ed. (Madison, WI: Mendota House/Irwin, 2011) Other Interests Although he cannot keep up (literally!) with Dr. Robbin’s accomplishments on the track, Dr. Judge enjoys golf, cookingRead MoreThe Business Case for Corporate Social Responsibility: a Review of Concepts, Research and Practice15551 Words   |  63 Pagesinitiatives. The authors assert, ‘the prevailing approaches to CSR are so fragmented and so disconnected from business and strategy as to obscure many of the greatest opportunities for companies to beneï ¬ t society’ (Porter and Kramer 2006, p. 80). The adoption of CSR practices, their integration with ï ¬ rm strategy, and their mainstreaming in the day-today business agenda should not be done in a generic manner. Rather, it should be pursued ‘in the way most appropriate to each ï ¬ rm’s strategy’ (Porter andRead MoreDissertation Proposal on Managing Diversity of Workforce18916 Words   |  76 Pagesvariables pertinent to work life.† (Ibid) LITERATURE REVIEW BACKGROUND In the work â€Å"Final Environmental Scanning Trend Document† which was sponsored by the Washington State Workforce Education Council technology trends that are occurring include the adoption and adaptation to: â€Å"technological advances in three primary areas: development/ training demand; information, technology roles and hiring; and in the general field of information technology.† (2006) Political trends are stated to include: â€Å"ProjectedRead MoreGlobal Business Cultural Essay8829 Words   |  36 Pagesindividualistic and suspicious of institutions but Canadians are more collectivistic and supportive of their institutions. American people being individualistic attitude and pro-choice, forty five percent favors abortion but Canadian being collectivistic attitude, only thirty two percent favors abortions (Alston et al., 1996) In the article by Mr. Robinson, Lipset and Meltz, argues that Canada’s labor law is more union friendly, supports unio ns and their objectives creating higher union density level than

Coco-Cola and Coco Frio Free Essays

The journey of Coco-Cola and Coco Frio In the poem â€Å"Coca-Cola and Coco Frio† Martin Espada talks about a boy who travels to Puerto Rico searching for something different, that he himself has never had or tasted before, Puerto Rican Culture. The narrator explains that he only knows stories of his family, realization of his identity, and finally connects with his true identity after his first trip. In the poem Espada says â€Å"island of family folklore† witch indicates that stories that he has heard is all he knows of Puerto Rico, the family’s that live there. We will write a custom essay sample on Coco-Cola and Coco Frio or any similar topic only for you Order Now Espada also says the fat boy wandered, table to table, with mouth open. He was looking for heritage, culture, and identity instead he found what he had in Brooklyn witch was Coco-Cola. In the text he keeps on referring to himself as the fat boy that is on the island, like and out sider that doesn’t fit anywhere. The fat boy sees himself going to every table where he sees a â€Å"great-aunt† giving him a cold glass of Coco-Cola. Witch in his mind he is thinking to his self why Coco-Cola is such a great thing here. Espada makes it clear that the fat boy is lost in his own identity. In the second stanza he still refers to himself as the fat boy when he gets to the roadside stand off the beach. That first sentence he says â€Å"opened his mouth to Coco Frio†. That means he finally opened his mind to a new feeling in his identity, Culture. Once the fat bot tried the Coco-Frio he was no longer the fat bot he was the boy now. As the green shell overhead, drooled coconut milk down his chin. He finally got to know how his family culture is. The last sentence in the second stanza Espada says â€Å"suddenly, Puerto Rico was not Coco-Cola or Brooklyn, and neither was he†. He was explaining how Puerto Rico and Brooklyn weren’t all about Coco-Cola anymore. He finally connects to his culture and he knows his identity. Time went by and the boy thought back of how people on the island would drink Coco-Cola and sing songs from WW2. To the boy people in Puerto Rico were losing their culture and they were focusing on the American culture with coco cola. As Espada would state in the third stanza â€Å"while so many coconuts in the trees sagged have with milk, swollen and unsuckled†. The boy was trying to say that as a lot of people focus on coco cola as a new icon in Puerto Rico there losing their true identity and Culture as the boy did before trying the coconut. The experiences that Espada went through when he got to the island other people go through also. Every day people try to find their true identity in their culture making sure people don’t miss important details. The boy finally understands what it means to be a true Puerto Rican, it’s not all about the party’s and fun u can have on the island. Its learning how the island has symbols that people don’t see. How to cite Coco-Cola and Coco Frio, Essay examples

Environmental Planning and Management

Question: Discuss about the Environmental Planning and Management. Answer: Introduction: In Ireland the system of taxation is governed by various legislations that includes Income Tax Act 1967, Value added Tax Consolidation Act 2010 and many other laws. The capital gain tax payable by an individual is calculated by the application of tax Consolidation Act 1997. The determination of the residential status of the taxpayer is important for ascertaining the rate at which the capital gain tax is calculated. The law states that if the taxpayer is an ordinary resident of Republic of Ireland then capital gain tax is calculated for the gain made anywhere in the world during the year. The law further states that if the taxpayer is nonresident then the capital gain will be taxable for the gains that are arising from Ireland. The capital gain tax is chargeable for gain made on the disposal of capital assets as per section 287 of the tax consolidation Act. The act in section 532 of the Tax consolidation Act 1997 provides the meaning of capital assets for the purpose of tax. It states that both the tangible and intangible assets are included within the definition of capital assets for determining the capital gain tax payable. The meaning of disposal is sale of capital assets as per the section 525 of the Tax consolidation Act 1997. The capital gain tax is calculated by deducting allowable deduction from the gains made and applying the tax rate on that amount (Dukelow 2016). In this case, it is stated that Ashe holding is the majority shareholder of three companies. These three companies are Oak Limited, Beech limited and Palm limited. In case of Beech limited, the company is planning to sell the shares to a French company. The Rosemary and Michael are the equal owner of the Ashe holding. The issue here is to determine the tax implication on the decision of sale of shares of Beech Limited by the Ashe Holding limited (Kelly et al. 2014). The disposal of shares will attract the capital gain tax that the company will have to pay on selling of its shares. At the very outset in order to calculate the capital gain, the company will have to determine the chargeable gain. The chargeable gain is calculated by reducing the cost of shares from the amount of consideration that is received on sales of shares. There is a requirement that the cost of shares should be adjusted for inflation for the calculation of the capital gain. The system of indexation is applicable on the shares that is purchased before 2004. In the given case, the Ashe Holding purchased the shares of all the companies during the year 2004 (Fuestet al. 2013). Therefore, it can be said that the indexation system will not be applied for determining the cost of shares for calculating the capital gain. The current rate that is applied for calculating the capital gain tax on sale of shares is 33%. In the given case, the Ashe Holding has decided to sell 85% of its st ake in Beech Limited to a French company. This transaction of disposal of shares has resulted in capital gain of 486,000.00. The capital gain tax rate of 33% is applied on the capital profit of 486,000.00. In this case the capital gain tax that is, payable by the Ashe holding on selling of shares comes to 160,380.00.The calculation is provided below: Calculation of Capital Gain Tax Particulars Amount Amount received on sale of Shares 1,020,000.00 Less: Cost of acquisition 534,000.00 Profit on sale of Shares 486,000.00 Tax Rate 33% Capital gain tax Payable 160,380.00 Table 1: Capital gain Tax (Source: Created by Author) Therefore, based on the above discussion it can be concluded that the tax implication for the company is that the company will have to pay a capital gain tax of 160,380.00. In the given case, it is provided that a property was acquired by Palm limited in 2010. The company has acquired this property directly from a supplier. The company paid an amount of 1589000 inclusive of vat for purchasing the property. The property was a storage unit and it is an excess capacity available. The Oak limited was in need of a storage unit. Therefore, it was planned that the excess capacity of Palm limited will used by Oak limited (Doherty et al. 2017). It was stated that there was two options that is being considered. The first option is that the palm limited will transfer the property to Oak limited free of charge. The second option is that the palm will lease the property to Oak limited. The tax implications for the various options are discussed in details. The Value Added Tax Consolidation Act 2010 governs the rules and regulations relating to the value added tax. The act provides that an accountable person supplying or providing of goods or services within Republic of Ireland is required to pay the value added tax. The VAT is applied in importing and supplying of goods and services for intercommunity acquisition or outside European Union (Kielty et al. 2015). The taxable person is a person that is engaged in the business of supplying goods and services in the country or elsewhere. Therefore, it is clear from the above discussion that the taxable person is required to pay VAT. It should be noted that the taxable person also includes the person that are exempted from paying VAT or the farmers to whom the flat rate of tax is applied. The person responsible for charging VAT is known as the accountable person as per the section 5 of the Value Added Tax Consolidation Act 2010. The accountable person includes individual, company, partnership etc. and they are the taxable person. The requirement provides that the accountable person should be registered for Value added tax. The accountable person engaged in the supply of goods or services should be registered for VAT if the threshold limit is exceeded as per the section 65 of the Value Added Tax Consolidation Act 2010 (Kelly et al. 2015). The VAT is applicable on supply or receiving of goods or services as per section 37 of the Value Added Tax consolidation Act 2010. The value added tax is applied to the total amount that is paid or payable. The total amount on which the VAT is added includes the charges, commission etc. that have been paid. The value of supply that have been made between the connected person is determined by the revenue officer as provided in section 38 of the Value added Tax consolidation Act 2010 (Lyng et al. 2015). In this case, the VAT payable is calculated by charging the Vat rate on the amount determined by the revenue officer. The tax is charged on the value that is determined based on the open market value. The open market value is ascertained based on the amount that is expected to be realized from the sale of goods and services. The cost is used for calculating the VAT if in the open market there is no comparable supplies. The Vat is generally charged at the time of supply of goods or servi ces. The law provides that at the time of issuing the invoice the VAT becomes payable. If the invoice is not issued then the VAT becomes payable at the time when the invoice should have been issued. In case the payment is received in part or full before the date vat is normally payable then in such case the vat becomes payable at the time the payment is received (Malone et al. 2015). The regulations relating to the immovable property are separately stated in the act. The VAT is applied on the immovable property that is used in the economic activity during the course of business. The sale of property is divided into two categories that is old property and new property. The completion of the development is the important criteria for making the classification of property as the old and new property (Stewart 2013). The law provides that in case of transfer of new property the Value added tax is applied. The five-year rule provides that property that are sold within the five year of completion are subjected to value added tax. The two-year rule states subsequent sale of property are subject to value added tax provided the transfer of property has been made before completion of two years from the date of occupation. In addition to this requirement, states that there should have been prior vat sale of the property and the transaction should be between the parties that a re connected (O'Donnell et al. 2016). The act provides that in general value added tax is not applied for letting of the property. In ascertaining the application of value added tax the act have made no distinction based on the term of lease. However, in certain cases long leases is regarded as supply of property then in such cases, the vat is applied. The law provides an option to the landlord for applying the value added tax in letting the property. This option is of applying vat is not applied in case the property leased is a residential property or the property is leased between the connected parties. However, it should be remembered that tax-letting option is available for connected party tenant if at least 90% of the value added tax is recovered (Bozio et al. 2015). In the given case, it can be seen that the Ashe holding limited is the owner of 75% stake in the Palm limited. In the case, it can be seem that the Ashe holding limited owns the 100% stake of Oak limited. Therefore as in both the companies the Ashe holding is the majority shareholder so it can be said that Oak limited and Palm limited are connected parties. It is stated in the act that for the transaction between the connected parties the revenue officer will ascertain the amount on which the value added tax will be charged for ascertain the VAT payable. As discussed earlier the VAT is chargeable in case of property that are new so it can be said that for the property that are old the value added tax is not charged. In this case, as the property transferred between the Palm Limited and Oak limited is an old property so it can be concluded that in this case value added tax is not chargeable (Smyth et al. 2016). There is another option of leasing the property that is also considered. It is planned that the Palm limited will lease the property to Oak limited. The tax implication in this case is that in general value added tax is not applied in case of leasing but the tenant has the option to choose for applying the VAT. In this case, it can be seen that the Palm limited and Oak Limited are the connected parties. In the given case, it is also stated that the Palm limited during the acquisition made recovery of 100% Vat. The discussion above shows that the Palm is a connected party and has recovered VAT. In such circumstances, if the company decides to let the property to Oak limited then the company has the option for applying Value added tax on the lease payment (Haugh et al. 2016). The tax implication of two types of transactions have been discussed above. Based on the above discussion the conclusion that can be drawn for the two type of transactions are different. If the company decides to sell the property then in such case, the vat is not applied and if the company decides to let the property then there is an option available for charging vat on the lease amount. The Oak limited has been selected for Revenue Audit but on analyzing the financial account there are many issues that are identified. There are four issues that have been identified this are: The non-deduction of payroll taxes on the bonus amount of the senior management. The Value added tax rate of 13.5% is applied on all the invoices regardless of the amount of material and labor. The foreign earning deduction was applied in case of an employee working in Germany The company purchased a software from Spain but did not account for value added tax on acquisition. The first issue that have been identified is the failure to deduct taxes on the amount of bonus. The law states that at the time of making payment of wages and salary the company should deduct taxes. This system of making payment of wages and salary after deducting the taxes is known as the system of Pay As You Earn (PAYE) (Pchov and Van?kov 2014). The revenue commissioner can ask the employer to deduct the tax from the future payment if the person has failed to make the payment of taxes as per section 484 of the Income Tax Act 1967. In this case, the bonus have been paid to senior management that falls in the bracket of top rated taxpayer. The Pay As You Earn tax compliance code provides that an individual having main source of income that is taxed under PAYE system is referred to as the PAYE taxpayer. There is an option of correcting the error that has been in payment of tax by the PAYE taxpayer. The tax affair can be corrected by contacting the revenue officer and providing the de tails of mistake that have been made in reporting and payment of taxes. The taxpayer has three options for correcting the default that have been made in payment of taxes (Law 2014). The first option that is available to the taxpayer is the innocent declaration of mistake that has been made in calculating the tax. The second option that is available to the taxpayer is making necessary rectification of the error. The third option that the taxpayer have is to make qualifying disclosure. The actions and behavior that have caused the resulted default of tax should be considered at the time of determining the option that is available to the taxpayer. The section 12 states that irrespective of the cause of default the taxpayer should make the payment that has not been made. Based on the above discussion it can be suggested that the company should immediately deduct the amount of tax that is payable on bonus amount and the amount should be deposited with the revenue department. This strateg y will ensure that the penalty is minimized. The second issue is that VAT rate of 13% is applied irrespective of the amount of material and labor. There are four types of VAT rates that are applied depending on the type and nature of goods and services. The VAT rate of 0% is applied on the certain goods known zero rated VAT items. In case of agricultural items mainly 4.8% rate of VAT is applied. The Value Added Tax rate of 23% is known as the standard rate it is mainly applied for supply of goods. The VAT rate of 13.5% is known as the rate and it is applied on the services provided. In this case, the company is engaged in the business of supplying and installation of storage unit. Therefore, in this case the two third rule should be applied for making the decision for payment of tax. The two third rule states that if the value of goods is more than the two third of the total cost then in such case the VAT rate of 23% should be applied instead of 13.5%. Therefore it is advised that the company should determine the proportion of material and labor so that the correct arte of VAT can be applied (Barbone et al. 2015). In the third issue, an employee of the company worked in Germany for four months. The company has deducted foreign earning deduction from the salary of the employee. The foreign earning deduction can claim by an employee for the quantity of income that have been made in the relevant states. The list of relevant states includes Brazil, Russia, India and South Africa. Many other countries have been added in the list in the subsequent years. In this case, the employee went to Germany but it is not included in the list of relevant states. Therefore, it can be said that the foreign exchange deduction that have been allowed to the employee is incorrect. The company should immediately disallow the foreign exchange deduction and recalculate the amount of salary for the purpose of PAYE. The company should make the payment of the short fall so that penalty could be avoided (O'Neill and Yadav 2016). In the fourth issue, the company purchased a software from Spain. As there was, no Vat in the invoice the accountant of the company ignored the value added tax. The law provides that in case of intercommunity transaction the goods can be supplied free of VAT. However, on receiving the goods it can be said that is the responsibility of the company to record the VAT on acquisition. In this case, it is advised that the company should account for VAT on acquisition. The above discussion have shown that the company has made underpayment of taxes. The instances for underpayment of taxes are discussed. The company has applied 13.5% on all invoices. However if the two third rule applies then the company will have to pay taxes based on 23%. Then there will be underpayment of tax. The company has not deducted payroll taxes from bonus of senior management. In this case, there is an under payment of taxes. The company has wrongly deducted foreign earning deduction from the salary of an employee. This will resulted in shortfall in payment of taxes (Schwarz et al. 2014). 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