Wednesday, October 30, 2019

Old Smoke Essay Example | Topics and Well Written Essays - 750 words

Old Smoke - Essay Example Thus, the best thing Charles Renfold should do would be to first ask Frank and Alice if they would not mind smoking at another area and bring up Darlene’s concern about the smell of old smoke and being under the weather. If they would not mind doing so in relation to the knowledge of the report being urgent and Darlene not feeling quite well, then the case is closed. However, if Frank and Alice pushes for their right while Darlene confesses how she cannot stand it, then it would be best for Charles to do it on his own if he wishes to reach the deadline. With this situation causing a delay in work outputs that are asked of each employee, I think there is a need to implement a specialized rule on smoking within their company. Aside from allocating an area for smokers to smoke, it would be good to know if there are employees who might be sensitive to old smoke fumes. If there are, including Darlene, it would be wise to transfer them into a nonsmoker room wherein they would not get distracted or feel ill about inhaling old smoke that affects their productivity at work. This decision is wise as it does not only respect the rights of nonsmokers but at the same time for smokers as well, thus, preventing rallies or ill feelings in the office. This case of Darlene being given a leeway for reaching deadlines or being assigned to a certain job output is reasonable because of a health related reason which associates the smell of old smoke to her feeling ill. We all know that even though Darlene does not inhale direct smoke coming from Alice and Frank’s cigarettes, the smoke fume that sticks to their bodies or clothes can still cause this uncomfortable feeling for nonsmokers especially Darlene. However, if what bothers Darlene is not old smoke but the smell of Alice’s perfume or Frank’s body odor, then it is a whole different story. This is

Monday, October 28, 2019

Pollution affects the health of all living thing. Essay Example for Free

Pollution affects the health of all living thing. Essay Many peoples, animals and plants depend on water for survival of life but because of water pollution all living things must suffer or die from the effects caused by water pollution. Man is busy inventing new things every day and the consequences of these inventions affect the land, air and stream and causes water pollution. Some of the causes of water pollution are industries trying to fulfill the need of consumers by inventing new products and creating jobs for people. Another cause of water pollution is the chemicals that people use on their lawns and gardens. Water pollution can also be caused by land movement, avalanche and erosion from the weather. Animal also causes water pollution but they are unaware that they are actually causing pollution to the stream, rivers and lakes. The effects of water pollution in our stream, lakes and ocean have a huge impact on the living creatures that uses the water for their habitat. When the beaches and lake are polluted, tourists do not spend time to visit there, animals also die from consuming garbage. Another effect of water pollution is the cause of an oil spill in the ocean which has a huge impact on the living creatures and wild life that uses the polluted water. It is important for individual living in this planet to prevent water pollution. The planet is very precious for all it living thing. People have to use the planet resources carefully, and prevent water pollution to it streams, lakes and rivers. We all share this plant it earth, air, land and water. When one of these characters of the p lanet is affected it also affects another. One can use water People can purchase items that they need and not want. They can reuse and recycle items that are useable. One can use organic material in their gardens and lawns. Farmers can reduce the use of chemical in their crops. One can walk, bike or use transit to get around. Individual should not put sediments, nutrients, toxic chemicals, pathogens in water. These are some of the thing people can do to prevent water pollution.

Saturday, October 26, 2019

Mother Courage and her Children Essay -- Bertolt Brecht Plays Tragedie

Mother Courage and her Children "Mother Courage and her Children", by Bertolt Brecht, is a play which can be seen from varying perspectives. Some consider it to be a comment on the socio-economic aspects of war, others as a criticism of bourgeois capitalism intended to encourage change in modern society. The somewhat tragic events of the play enable critics to consider it a "tragedy", but one which, to some extent, diverges from the Aristotelian definition. Aristotle believed that tragedy must revolve around a central character: the "tragic hero", on whom the plot focuses and who exhibits certain characteristics, which leads to his, though in this particular case, her, downfall. The role of such a figure is pivotal to the presentation of a play as a tragedy; yet it remains largely unclear with which character within the play this identity lies: Mother Courage herself, or her daughter, Kattrin. Perhaps the most obvious potential tragic figure is the lead character within the play: Mother Courage. She demonstrates an ability to survive, through which the audience recognizes her strength of character and instinct of self-preservation. This links closely with her sense of capitalism, which she prioritizes over alternative, more virtuous qualities presented within the play, such as Swiss Cheese's honesty and Kattrin's selflessness. Mother Courage's rigid capitalist stance can be interpreted as her "tragic flaw", or "hamartia", the term Aristotle uses to describe the mistake leading to the protagonist's downfall. It is a flaw that Mother Courage consistently exhibits and a mistake which occurs thrice in the deaths of her children, as she is absent conducting business on all three occasions. However, despite her apparent detachment towards her children, it is evident that Mother Courage harbours genuine concern for the well-being of her children: in a discussion with Cook over fu ture prospects, she states, "all I'm after is (to) get meself and children through all this with my cart". In the juxtaposition created by the reluctant combination of the roles of the mother and the tradeswoman, it is perhaps foremost a tragic contradiction within Mother Courage's character, rather than her role as a tragic heroine, that is emphasized. Alternatively, this contrast could be interpreted as an indication that Mother Courage is morally "neither all good nor all bad"... ...her tragic flaw. There is a clear obstacle in Kattrin's position as a tragic heroine in that she is not the central character, making it difficult to envisage her as the true tragic heroine of the play. However, she could not realistically carry the lead role in such a play due to her muteness, as it would hinder characterization and plot development. Nevertheless, Kattrin is on stage for a considerable proportion of the play, suggesting that although she may not hold the most prominent position, she acts as a closely connected tragic antithesis to the lead role, Mother Courage. In conclusion, it could be argued that either of these two women in "Mother Courage and her Children" could be described loosely as a tragic heroine, but I believe that Kattrin displays the heroism and virtue that are required to be considered worthy of this title: Mother Courage is absorbed in a society where the possession of heroic qualities is not only impossible, but irrelevant. The combination of tragic circumstances with Brecht's "Verfremdung" technique prevents tragedy from overpowering other aspects of the play, which accounts for the difficulty in identifying a true Aristotelian tragic hero.

Thursday, October 24, 2019

A film adaptation of One Hundred Years of Solitude :: English Literature

A film adaptation of One Hundred Years of Solitude Intent We have reached an age, where most things are done through TV and cinema. It is unfortunate many people do not read many books anymore. People would rather sit for a few hours in a dark room eating popcorn and watching a screen. In my opinion it is necessary for more books to be adapted in films. Some people might argue whether a great book such as Madame Bovary and The Great Gatsby can shine in the same light with a film adaptation. With the film techniques available and the great talent this is very possible. I am a strong believer that watching an excellent movie on Pride and Prejudice or any other literary masterpiece is equal to reading the book. For this reason I have taken on the responsibility of adapting chapter 1 of One Hundred Years of Solitude. One Hundred Years of Solitude by Gabriel Garcia Marquez is a novel about a family, the Buendias living in a town called Macondo. The novel is postmodern. There are many instances where time jumps around. Along with the postmodernism feel there is also an element of magical realism. The magical realism is where characters can do things that are not possible in real life. In example of this is Remedios’s ability to fly in the air and go away. The elements of postmodern and magical realism make One Hundred Years of Solitude a difficult novel to adapt. For this particular paper I have chosen to adapt chapter 1. Chapter 1 includes flashbacks, magical realism, and the encounters with the gypsies. I have chosen chapter 1 because it includes the elements the novel is based on. The title of my film on One Hundred Years of Solitude is Opportunity. The main reason I have chosen this title because it is rooted in the last sentence of the novel, â€Å"†¦Aureliano Babilonia would finish deciphering the parchments, and that everything written on them was unrepeatable since time immemorial and forever more, because races condemned to one hundred year of solitude did not have a second opportunity on earth (Gabriel Garcia Marquez 448). In this quote, Marquez discusses how civilization with cease to be if there continues to be the solitude that is outlined in One Hundred Years of Solitude. Because the Buendia was the first attempt at a ‘perfect’ world, I have called it Opportunity, since this family was the first opportunity at the ‘utopia’. By adapting chapter 1 of One Hundred Years of Solitude I hope to show that a film can be just as or better than the novel it is based on.

Wednesday, October 23, 2019

Enterprise Resource Planning Essay

There are twenty KSFs considered in this study. They were chosen from literature review. The KSFs are classified into five stages of ERP implementation life cycle; namely: project preparation, technology selection, project formulation, implementation/development and deployment. To address the study objectives, a survey questionnaire was considered the most appropriate research method. It was sent to 74 companies that have been implementing ERP system for at least one year. The respondents are staff at management level, IT staff and users involved in the development and use of the ERP system. The survey received 248 responses from 740 quesitionnaires that were sent to the companies. To find the priority of KSFs on ERP implementation life cycle, a quantitative analysis is applied to identify the weighting of KSFs toward ERP implementation success. The success of ERP implementation can be measured through five indicators; namely: system quality, information quality, service quality, tactical impact and strategical impact. Based on the weighting of KSFs on each stage of ERP implementation life cycle, it is found that the communication is most critical KSF on project preparation stage (? 0. 664). While the strong ERP product (package selection) is most critical KSF on technology selection stage (? = 0. 554). The change management is most critical KSF on project formulation stage (? = 0. 406), and on implementation/development stage, user training is the most critical KSF (? = 0. 422). This study is expected to improve knowledge in ERP implementation, especially the role of KS F on each stage of ERP implementation life cycle. Keywords: Priority of KSFs, ERP Implementation Success, ERP Implementation Life Cycle, Key Success Factors (KSFs) _____________________________________________________________________________________________________________ Introduction Enterprise Resource Planning (ERP) system is an integrated information system that is used to support business processes and resource management within an organization. These systems integrate between one business unit with other business units. With the implementation of this system in an organization to support the company’s operations, it is expected to provide optimum benefit for the company. This is especially needed by the various industrial sectors in this era of lobalization. So, the company can compete with competitors or even create a competitive advantage. In addition, ERP selection is also done with various strategic reasons both tangible and intangible. ERP software has grown rapid ly the last 10 years. According to AMR Research, ERP system sales increased dramatically in 2004 reached 23. 6 billion dollars. Market Journal of Enterprise Resource Planning Studies 2 growth rate remained stable in 2005, and the end of 2009 the ERP software sales reached 24. 5 billion dollars (Hestermann, Anderson ; Pang, 2009). One of the largest ERP companies is SAP AG (a German Company). The company controls about 40% of the market and it is the third largest software company in the world. Based on data from SAP AG, about 80% of SAP’s sales occur in Europe and the United States, while the remaining 20% spread in Asia. The main reason of the investment made by companies is due to the ERP system integration business and it promises to improve the company’s competitive position in the market (Luo and Strong, 2004). Some benefits have also been frequently cited in several studies related to the ERP system, such as: data and pplication integration as a substitute for legacy systems, lower cost and faster deployment compared with in-house development, adopting ERP best practices into business company processes (Markus, 2004). However, some other cases show that investments of Information Technology (IT) with substantial funds may not necessarily bring optimal benefits. This is shown by Dantes & Hasibuan (2010) who i llustrate that nearly 60% of ERP implementation in Indonesia in both public and private companies have failed. Even big companies in the world such as: FoxMeyer Drug and Dell Computer have pent quite a lot of funds for implementation of ERP but the benefits obtained are not optimal (Kalakota and Robinson, 2001). It was reported that FoxMeyer like all large companies engaged in pharmaceutical declare themselves bankrupt because of failure in implementing the system. In line with the above data, a survey conducted by Robbins-Giowa in American companies in 2001 found that about 51% of companies in America have failed in the implementation of ERP (IT Cortex, 2003), In China, it is estimated that the ERP implementation success rate is only 10% (Zhang et al. , 2003). Success and failure of ERP system implementation is influenced by several aspects of both internal and external organizations. Various factors are influencing the success of ERP implementation. Many researchers found critical success factors on ERP implementation, but they were not put in practice. Therefore, in this study we examine the KSF and propose a priority of KSFs on ERP implementation life cycle, both technical and non technical issues that influence the ERP implementation success. Theoretical Background The following sub sections discuss ERP implementation life cycle, KSFs on ERP mplementation process, and measurement of ERP implementation success model. Implementation Life Cycle ERP implementation is changing from legacy systems into ERP system. It is more on process change instead of technology change itself. This section will describe the stages on ERP implementation from previous research, in which each model has different stages. In general, ERP implementation process has three main stages: pre-implementation, implementation and post-implementation (Capaldo and Rippa, 2009). However, some researchers considered each stage to be sub-stages according to their perspectives.

Tuesday, October 22, 2019

Overview of the Einsatzgruppen Massacre

Overview of the Einsatzgruppen Massacre During the Holocaust, mobile killing squads known as Einsatzgruppen (made up of groups of German soldiers and local collaborators) killed over one million people following the invasion of the Soviet Union. From June 1941 until their operations were curtailed in the spring of 1943, Einsatzgruppen conducted mass killings of Jews, Communists, and the disabled in Nazi-occupied areas in the East.  The Einsatzgruppen were the first step in the Nazi’s implementation of the Final Solution. Origins of the Final Solution In September 1919, Adolf Hitler first wrote down his ideas about â€Å"the Jewish Question,† comparing the presence of Jews to that of tuberculosis. To be certain, he wanted all Jews removed from German lands; however, at the time, he did not necessarily mean genocide. After Hitler came to power in 1933, the Nazis attempted to remove Jews by making them so unwelcome that they would emigrate. There were also plans to remove the Jews en masse by moving them to an island, perhaps to Madagascar. However unrealistic the Madagascar Plan was, it did not involve mass killing. In July 1938, delegates from 32 countries met at the Evian Conference in Evian, France to discuss the increasing number of Jewish refugees fleeing Germany. With many of these countries having difficulty feeding and employing their own populations during the Great Depression, nearly every delegate stated that their country could not increase their refugee quota. Without an option to send Jews elsewhere, the Nazis began to formulate a different plan to rid their lands of Jews – mass killing. Historians now place the beginning of the Final Solution with the German invasion of the Soviet Union in 1941. The initial strategy directed mobile killing squads, or Einsatzgruppen, to follow the Wehrmacht (Germany army) into the East and eliminate Jews and other undesirables from these newly claimed lands. Organization of the Einsatzgruppen There were four Einsatzgruppen divisions sent east, each with 500 to 1,000 trained Germans. Many members of the Einsatzgruppen had once been part of the SD (Security Service) or the Sicherheitspolizei (Security Police), with about a hundred having been once part of the Kriminalpolizei (Criminal Police). The Einsatzgruppen were tasked with eliminating Communist officials, Jews, and other â€Å"undesirables† such as Roma (Gypsies) and those that were mentally or physically ill. With their goals clear, the four Einsatzgruppen followed the Wehrmacht east. Labeled Einsatzgruppe A, B, C, and D, the groups were focused on the following areas: Einsatzgruppe A: Baltic nations of Latvia, Lithuania, and EstoniaEinsatzgruppe B: Eastern Poland and BelorussiaEinsatzgruppe C: Western UkraineEinsatzgruppe D: Southern Ukraine and Crimea In each of these areas, the 3,000 German members of the Einsatzgruppen units were aided by local police and civilians, who often willingly collaborated with them. Also, while the Einsatzgruppen were supplied by the Wehrmacht, oftentimes army units would be used to help guard victims and/or the gravesite before the massacre. Einsatzguppen as Killers Most massacres by the Einsatzgruppen followed a standard format. After an area was invaded and occupied by the Wehrmacht, members of the Einsatzgruppen and their local auxiliaries rounded up the local Jewish populations, Communist functionaries, and disabled individuals. These victims were often held in a central location, such as a synagogue or town square, before being taken to a remote area outside of the town or village to be executed. The execution sites were generally prepared in advance, either by the location of a natural pit, ravine, or old quarry or through the use of forced labor to dig out an area to serve as a mass grave. Individuals who were to be killed were then taken to this location on foot or by trucks supplied by the German military. Once the individuals arrived at the mass grave, the executioners would force them to remove their clothing and valuables and then step up to the edge of the pit. Victims were shot by the members of the Einsatzgruppen or their auxiliaries, who typically adhered to a one bullet per person policy. Since not every perpetrator was a polished killer, some victims did not die immediately and instead suffered a slow and painful death. While the victims were being killed, other members of the Einsatzgruppen sorted through the victims’ personal belongings. These belongings would either be sent back to Germany as provisions for bombed-out civilians or they would be auctioned off to the local population and the funds would be utilized to fund further Einsatzgruppen actions and other German military needs. At the conclusion of the massacre, the mass grave would be covered over with dirt. Over time, evidence of the massacres was often difficult to detect without the assistance of members of the local populations who either witnessed or aided in these events. The Massacre at Babi Yar The largest single-site massacre by an Einsatzgruppen unit took place outside of the Ukrainian capital of Kiev on September 29-30, 1941. It was here that the Einsatzgruppe C executed nearly 33,771 Jews in a mass ravine known as Babi Yar. Following the shootings of Jewish victims in late September, other individuals in the local area who were deemed undesirables, such as Roma (Gypsies) and the disabled were also shot and dumped into the ravine. In total, an estimated 100,000 people are said to be buried at this site. An Emotional Toll Shooting defenseless people, especially large groups of women and children, can take a large emotional toll on even the most trained soldier.  Within months of beginning the massacres, leaders of the Einsatzgruppen realized that there was a high emotional cost to shooting victims. The extra liquor rations for members of the Einsatzgruppen was not enough. By August 1941, Nazi leaders were already searching for less personal ways of killing, which led to the invention of gas vans. Gas vans were trucks which had been specially outfitted for killing. Victims would be placed in the backs of the trucks and then exhaust fumes would be piped into the back. Gas vans were a stepping stone to the invention of stationary gas chambers built specifically for killing Jews at death camps. Covering Up Their Crimes At first, the Nazis made no attempt to hide their crimes. They conducted the mass killings during the day, with full knowledge of the local populace. However, after a year of killing, the Nazis made a decision in June 1942 to start eradicating the evidence. This change of policy was partly because most of the mass graves had been hastily covered and were now proving to be a health risk and also because news of the atrocities had begun to leak out to the West. A group known as Sonderkommando 1005, headed by Paul Blobel, was formed to eliminate the mass graves. Work began at the Chelmno Death Camp and then began in occupied areas of the Soviet Union in June 1943. To eliminate the evidence, the Sonderkommandos had prisoners (mostly Jewish ones) dig up the mass graves, move the corpses to a pyre, burn the bodies, crush bones, and scatter the ashes. When an area was cleared, those Jewish prisoners were also killed. While many mass graves were dug up, many more remained. The Nazis did, however, burn enough corpses to make it difficult to determine an accurate number of victims. Post-War Trials of Einsatzgruppen Following World War II, a series of trials were held by the United States in the German city of Nuremberg. The ninth of the Nuremberg Trials was The United States of America v. Otto Ohlendorf et al. (but is more commonly known as the â€Å"Einsatzgruppen Trial†), where 24 high-ranking officials within the ranks of the Einsatzgruppen were put on trial from July 3, 1947, to April 10, 1948. The defendants were charged with one or more of the following crimes: Crimes Against HumanityWar CrimesMembership in a criminal organization Of the 24 defendants, 21 were found guilty on all three counts, while two were only convicted of â€Å"membership in a criminal organization† and one other was removed from the trial for health reasons prior to the sentencing (he died six months later). The penalties varied ranging from death to a few years of imprisonment. In total, 14 individuals were sentenced to death, two received life in prison, and four received sentences ranging from time already served to 20 years.  One individual committed suicide before he was sentenced. Of those sentenced to death, only four were actually executed and many others ultimately had their sentences commuted. Documenting the Massacres Today Many of the mass graves remained hidden in the years following the Holocaust. Local populations were aware of their existence but did not frequently speak of their location. Beginning in 2004, a Catholic priest, Father Patrick Desbois, began a formal effort to document the location of these mass graves. Although locations do not receive official markers for fear of looting, their locations are documented as part of the efforts of DuBois and his organization, Yahad-In Unum. To date, they have discovered the locations of nearly 2,000 mass graves.

Monday, October 21, 2019

Framework For SucceSS in PoStSecondary writing Essays - Free Essays

Framework For SucceSS in PoStSecondary writing Essays - Free Essays 4 Framework For SucceSS in PoStSecondary writing Habits of Mind Habits of mindways of approaching learning that are both intellectual and practicalare crucial for all college-level learners. Beyond knowing particular facts or completing mandatory readings, students who develop these habits of mind approach learning from an active stance. These habits help students succeed in a variety of fields and disciplines. They are cultivated both inside and outside school. Teachers can do much to develop activities and assignments that foster the kind of thinking that lies behind these habits and prepare students for the learning they will experience in college and beyond. These habits include: Curiosity thedesiretoknowmoreabouttheworld. Curiosity is fostered when writers are encouraged to useinquiryasaprocesstodevelopquestionsrelevantforauthenticaudienceswithina variety of disciplines; seekrelevantauthoritativeinformationandrecognizethemeaningandvalueofthat information; conductresearchusingmethodsforinvestigatingquestionsappropriatetothe discipline; and communicatetheirfindingsinwritingtomultipleaudiencesinsideandoutsideschool using discipline-appropriate conventions. Openness thewillingnesstoconsidernewwaysofbeingandthinkingintheworld. Opennessisfosteredwhenwritersareencouragedto examinetheirownperspectivestofindconnectionswiththeperspectivesofothers; practicedifferentwaysofgathering,investigating,developing,andpresenting information; and listentoandreflectontheideasandresponsesofothersbothpeersand instructorsto their writing. Engagement asenseofinvestmentandinvolvementinlearning. Engagement is fostered when writers are encouraged to makeconnectionsbetweentheirownideasandthoseofothers; findmeaningsnewtothemorbuildonexistingmeaningsasaresultofnew connections; and actuponthenewknowledgethattheyhavediscovered. Creativitytheabilitytousenovelapproachesforgenerating,investigating,andrepresentingideas. Creativity is fostered when writers are encouraged to takerisksbyexploringquestions,topics,andideasthatarenewtothem; Published January 2011 by CWPA, NCTE & NWP Excerpted from the Framework for Success in Postsecondary Writing http://wpacouncil.org/files/framework-for-success-postsecondary-writing.pdf Developed by Council of Writing Program Administrators, National Council of Teachers of English, and National Writing Project. 5 Framework For SucceSS in PoStSecondary writing usemethodsthatarenewtothemtoinvestigatequestions,topics,andideas; representwhattheyhavelearnedinavarietyofways;and evaluatetheeffectsorconsequencesoftheircreativechoices. Persistencetheabilitytosustaininterestinandattentiontoshort-andlong-termprojects. Persistence is fostered when writers are encouraged to committoexploring,inwriting,atopic,idea,ordemandingtask; grapplewithchallengingideas,texts,processes,orprojects; followthrough,overtime,tocompletetasks,processes,orprojects;and consistentlytakeadvantageofin-class(peerandinstructorresponses)andout-of-class (writingorlearningcentersupport)opportunitiestoimproveandrefinetheirwork. Responsibilitytheabilitytotakeownershipofonesactionsandunderstandtheconsequences of those actions for oneself and others. Responsibilityisfosteredwhenwritersareencouragedto recognizetheirownroleinlearning; actontheunderstandingthatlearningissharedamongthewriterandothersstudents, instructors, and the institution, as well as those engaged in the questions and/or fields in which the writer is interested; and engageandincorporatetheideasofothers,givingcredittothoseideasbyusingappropriate attribution. Flexibility theabilitytoadapttosituations,expectations,ordemands. Flexibility is fostered when writers are encouraged to approachwritingassignmentsinmultipleways,dependingonthetaskandthewriters purpose and audience; recognizethatconventions(suchasformalandinformalrulesofcontent,organization, style,evidence,citation,mechanics,usage,register,anddialect)aredependentondiscipline and context; and reflectonthechoicestheymakeinlightofcontext,purpose,andaudience. Metacognitiontheabilitytoreflectononesownthinkingaswellasontheindividualand cultural processes and systems used to structure knowledge. Metacognitionisfosteredwhenwritersareencouragedto examineprocessestheyusetothinkandwriteinavarietyofdisciplinesandcontexts; reflectonthetextsthattheyhaveproducedinavarietyofcontexts; connectchoicestheyhavemadeintextstoaudiencesandpurposesforwhichtextsare intended; and usewhattheylearnfromreflectionsononewritingprojecttoimprovewritingon subsequent projects. Published January 2011 by CWPA, NCTE & NWP Excerpted from the Framework for Success in Postsecondary Writing http://wpacouncil.org/files/framework-for-success-postsecondary-writing.pdf Developed by Council of Writing Program Administrators, National Council of Teachers of English, and National Writing Project.

Sunday, October 20, 2019

Dean Corll and The Candy Man Murders

Dean Corll and 'The Candy Man' Murders Dean Corll was a 33-year-old electrician living in Houston who, with two teen accomplices, kidnapped, raped, tortured, and murdered at least 27 young boys in Houston in the early 1970s. The Candy Man Murders, as the case was called, was one of the most horrific series of murders in U.S. history. Corlls Childhood Years Corll was born on Christmas Eve in 1939 in Fort Wayne, Ind. After his parents divorced, he and his brother, Stanley, moved with their mother to Houston. Corll seemed to adjust to the change, doing well in school and described by his teachers as polite and well-behaved. In 1964, Corll was drafted into the military but received a hardship discharge a year later to help his mother with her candy business. He earned the nickname The Candy Man because he often treated children to free candy. After the business closed, his mother moved to Colorado and Corll began training as an electrician. An Odd Trio There was nothing remarkable about Corll except his odd choice of friends, mostly young male teens. Two were particularly close to Corll: Elmer Wayne Henley and David Brooks. They hung around Corlls house or rode in his van until Aug. 8,  1973, when Henley shot and killed Corll at his home. When police interviewed Henley about the shooting and searched Corlls home, a bizarre, brutal story of torture, rape, and murder emerged, called The Candy Man Murders. During police interrogation, Henley said Corll paid him $200 or more per head to lure young boys to his house. Most were from low-income neighborhoods, easily persuaded to come to a party with free alcohol and drugs. Many were Henleys childhood friends and trusted him. But once inside Corlls home, they become victims of his sadistic, murderous obsessions. The Torture Chamber Police found a bedroom at Corlls house that appeared to have been designed for torture and murder, including a board with handcuffs attached, ropes, a large dildo, and plastic covering the carpet. Henley told police that hed infuriated Corll by bringing his girlfriend and another friend, Tim Kerley, to the house. They drank and did drugs, and all fell asleep. When Henley awoke, his feet were bound and Corll was handcuffing him to his torture board.  His girlfriend and Tim also were bound, with electrical tape over their mouths. Henley knew what would follow, having witnessed this scenario before. He convinced Corll to free him by promising to participate in the torture and murder of his friends. Then he followed Corlls instructions, including attempting to rape the young woman. Meanwhile, Corll was trying to rape Tim, but he fought so much that Corll became frustrated and left the room. Henley grabbed Corlls gun, which hed left behind. When Corll returned, Henley shot him six times, killing him. Burial Grounds Henley readily talked about his part in the murderous activity and led police to the victims burial sites. At the first location, a boat shed Corll rented in southwest Houston, police uncovered the remains of 17 boys. Ten more were found at other sites in or near Houston. Altogether, 27 bodies were recovered. Examinations revealed that some boys had been shot while others were strangled. Signs of torture were visible, including castration, objects inserted into victims rectums, and glass rods pushed into their urethras. All had been sodomized. Community Outcry Houston police were criticized for failing to investigate missing persons reports filed by the dead boys parents. The police viewed most reports as probable runaways, although many came from the same area. Their ages ranged from 9 to 21; most were in their teens. Two families lost two sons to Corlls rage. Henley confessed to knowing about Corlls brutal crimes and participating in one murder. Brooks, although closer to Corll than Henley, told police he had no knowledge of the crimes. Following the investigation, Henley insisted three more boys had been murdered, but their bodies were never found. In a highly publicized trial, Brooks was convicted of one murder and sentenced to life in prison. Henley was convicted of six murders and received six 99-year terms. Killing The Candy Man was judged an act of self-defense.   Source Olsen, Jack.  The Man With the Candy: the Story of the Houston Mass Murders. Simon Schuster (P), 2001.

Saturday, October 19, 2019

New Directions and Challenges of Social Sciences Assignment

New Directions and Challenges of Social Sciences - Assignment Example The fact that it has been labeled soft science can affect the perceived value of the discipline as well as the amount of funding available to it (Bernstein, 1983). A perfect example is during the late 2000s recessions where social science disproportionately cut from funding compared to mathematics and natural science, which was never touched. Numerous proposals were made for the National Science Foundation to cease funding all social sciences since they make no impact to development. Secondly, social sciences progress is considered nonlinear because many new ideas have to lead to revolutions while others have had lengthy gestation periods and ultimately met a protracted resistance (Bernstein, 1983). Furthermore, other new ideas have attained overly rapid and faddish acceptance that is usually followed by a quick dismissal. Bernstein further asserts that an earlier generation of research in retail management documented a myriad of characteristics attached to scientific progress, but it was never followed by trans-disciplinary studies that tested and developed the general theories that cropped out. Additionally, social sciences such as retail management deal with people. As such, it becomes difficult in isolating all the variables that may influence the outcome of any social science research. In fact, controlling the variable may even alter the results thus it is hard to devise an experiment in any a soft science. The last two decades, the science of retail management has indeed gained relevance and developed the wealth of instruments. Of great importance are the techniques that are used in carrying out an objective research. In spite of using research as a tool for finding answers to business problems, there still one big challenge: explicit assumptions. Most of these tacit assumptions undermine research more so, in retail management (Collins, 2001). Â  

Friday, October 18, 2019

Chronic Cough and Gastroesophageal Reflux Disease Research Paper

Chronic Cough and Gastroesophageal Reflux Disease - Research Paper Example Chronic cough in children has been prevalent nowadays and more often than not this leads to even more serious respiratory conditions. This topic is important to the author of this article because as a healthcare provider it is a role of a nurse to uphold the health of all people especially for people who are immune deprived such as in small children. On a personal observation and according to studies, respiratory diseases are one of the most common causes of hospitalization in children. One can tell just by going into the pediatric department of a hospital and browsing over the causes of their hospitalization and the highest probability is that most often chronic cough is always one of the causes. With this study is a hope to establish the relationship of chronic cough, one of the most common cause of mortality in children, and GERD that could help in the proper diagnosis and as well as proper treatment to prevent further complications. This is very timely and important especially fo r pediatric clinicians to assist them in properly diagnosing chronic cough that might be due to gastro-esophageal reflux disease and guide them in treating such conditions if the relationship be established properly by researches. And most especially the endpoint benefactor would be the pediatric patients and their parents because establishing the relationship might end up the high prevalence of chronic cough and children as well as hospitalization. This will save patients time and money due to irrelevant diagnostics.

Who is driving force in the play, Macbeth, lady Macbeth or both Essay

Who is driving force in the play, Macbeth, lady Macbeth or both - Essay Example During the first parts of the play, Lady Macbeth appears to be the driving force as she influences Macbeth through manipulation and challenging into engaging in wrong activities. She encourages Macbeth to kill the king, Duncan, mainly because she knows she has a chance of becoming queen if her husband becomes king after the king’s death. Both characters are driven by their own ambitions, Macbeth into becoming king and Lady Macbeth into becoming queen. However, Macbeth seems weaker compared to his wife who wants to pull through with the murder even when he hesitates. Due to Lady Macbeth’s manipulative character, she is able to drive her husband into killing the king by challenging his manhood. In addition, she uses guilt to manipulate her husband when she says that she is going to weigh the love he has for her through his willingness to become king. Therefore, it is evident that the wife drives the play during its initial stages. Nonetheless, from the middle of the play towards its end, Macbeth is portrayed as being the driving force. His ambitious character initially was worthwhile as it brought victory to Scotland. However, as the play proceeds, it gets out of hand such that instead of being satisfied with the title he receives for Scotland’s victory, he aims for being its leader. He now wanted more power, became violent and greedy and would do anything to gain more power, including killing his own king, Banquo and later on, Macduffà ¯Ã¢â‚¬â„¢s family. His evil ambitions first come into manifestation when he starts entertaining the thought of killing the king and even shares it with his wife. Also, he accommodates his wife’s berating, does nothing when Donalbain and Malcolm are blamed for murder, which provides his with a free access t the thrown. In addition, he orders the death of Lady Macduff and children, leads the country to war despite the suicidal mental

Thursday, October 17, 2019

Valuation of Sainsbury and writing the report Research Paper

Valuation of Sainsbury and writing the report - Research Paper Example The low valuation of the company exposes it to dangers of potential takeover target. To enhance the value of the company the board is thinking of measures to improve the company valuation. There is an increased perception that the company will be able to benefit from geographical diversification and to improve its image in the market. The company management has come up with the idea of acquiring the UK based J Sainsbury Plc in a bid to improve the valuation of the company. The companies listed on the London Stock Exchange exhibit high level of compliance to corporate governance and corporate social responsibility practices. The domestic companies are mandated to adhere to the corporate codes and ethics. If a company fails to comply with any particular code then it has to explain the reason for the non-compliance. This ensures transparency in financial reporting and makes the financial reports of the company more credible. The retailers in the European region have a strong brand image and are highly responsive to the requirements of the customers. The major retail chains in UK like Tesco, Sainsbury are mature and are continually expanding internationally as well as in terms of wider range of products and services. The retailers in the country are diversified in the true sense with some of them even engaged in financial services. Even Sainsbury is involved in banking services. The movement of the retail chain into financial services is a type of horizontal diversification (Welch & Worthington, 2008). Sainsbury is a UK based company with a diversified range of products and services. By the acquisition of Sainsbury, CF Inc will be able to make a foray in the European market. The primary activities of Sainsbury are retailing in groceries and other related items. The company also has an alliance with the Lloyds Banking Group in financial services (Reuters-b, 2011). In the recent financial crisis the retailers across the world witnessed a fall in the net income owing to the reduced consumer spending. With the rebound in the economy the performance of the retail industry is expected to improve. The economies across the world are slowly on the way to recovery. With a rise in the level of economic activity it is anticipated that there will also be arise in the disposable income of the consumers. This is likely to have a positive impact on the retail businesses as well. The consumer demand is expected to rise with the increase in the income level. It is expected that the consumers will increase their retail spending which will also boost the earnings of the retail businesses. Future of retail- Advancement in technology like internet facilities has made retailing an exciting and challenging field. The recent fundamental changes have altered the ways and mechanism of retailing. Despite this retailing is necessary in some form or the other. For instance though the manufacturers are now able to sell directly to the consumers through online system but st ill it is difficult for the consumers to make all the purchases online. The traditional retailers operating through physical stores would still be necessary. This is because for some products the consumers are convinced only after a thorough examination of the product before purchasing it. In some cases the experience of going to the retail store is as important as making the purchase (Harris, 2000). Valuation of Sainsbury The fundamental analysis involves valuing a company based on important financial

National Consensus Project Term Paper Example | Topics and Well Written Essays - 750 words

National Consensus Project - Term Paper Example Where the patient suffers a terminal illness, it is wise to avoid expensive lifelong therapies which may also be very painful for the patient to undergo. If the patient does not specify prior to their illness/death the preferred treatment method, the family will try to avoid the patient’s death. In allowing doctors to subject patients to lifelong treatments, the family would have unintentionally caused the patient considerable trauma and pain. People should be advised to write wills as early as possible while still healthy enough to do so. Applying Saint Leo University’s core value- community- will make the patient aware of the need to create a socially responsible environment that challenges individuals to listen, learn and serve others. Through writing a will, the patient would have fulfilled the Community value. It is necessary to observe the core values of respect and integrity in convincing the patient to write down the will. Respect demands that the advisor listens and appreciates the patient’s views and beliefs. After the will is drawn, integrity requires the beneficiaries of the will to honor the patient’s desires and also the advisor to keep the previous promises made. Recuperative medical care and palliative care share a host of similarities. However, there are a number of fundamental distinctions between the two. The core distinctions between recuperative medical care and palliative medical care lie in the timing, care location, payment and the manner of treatment (Hospice Vs. Palliative Care, n.d.). Palliative care is offered by a team of professionals in institutions such as nursing homes, hospitals, and extended care facilities while recuperative medical care is offered in the patient’s home. Patients considered terminally ill are the only ones eligible for recuperative medical care while patients receiving palliative care have no time restrictions. Since palliative

Wednesday, October 16, 2019

Valuation of Sainsbury and writing the report Research Paper

Valuation of Sainsbury and writing the report - Research Paper Example The low valuation of the company exposes it to dangers of potential takeover target. To enhance the value of the company the board is thinking of measures to improve the company valuation. There is an increased perception that the company will be able to benefit from geographical diversification and to improve its image in the market. The company management has come up with the idea of acquiring the UK based J Sainsbury Plc in a bid to improve the valuation of the company. The companies listed on the London Stock Exchange exhibit high level of compliance to corporate governance and corporate social responsibility practices. The domestic companies are mandated to adhere to the corporate codes and ethics. If a company fails to comply with any particular code then it has to explain the reason for the non-compliance. This ensures transparency in financial reporting and makes the financial reports of the company more credible. The retailers in the European region have a strong brand image and are highly responsive to the requirements of the customers. The major retail chains in UK like Tesco, Sainsbury are mature and are continually expanding internationally as well as in terms of wider range of products and services. The retailers in the country are diversified in the true sense with some of them even engaged in financial services. Even Sainsbury is involved in banking services. The movement of the retail chain into financial services is a type of horizontal diversification (Welch & Worthington, 2008). Sainsbury is a UK based company with a diversified range of products and services. By the acquisition of Sainsbury, CF Inc will be able to make a foray in the European market. The primary activities of Sainsbury are retailing in groceries and other related items. The company also has an alliance with the Lloyds Banking Group in financial services (Reuters-b, 2011). In the recent financial crisis the retailers across the world witnessed a fall in the net income owing to the reduced consumer spending. With the rebound in the economy the performance of the retail industry is expected to improve. The economies across the world are slowly on the way to recovery. With a rise in the level of economic activity it is anticipated that there will also be arise in the disposable income of the consumers. This is likely to have a positive impact on the retail businesses as well. The consumer demand is expected to rise with the increase in the income level. It is expected that the consumers will increase their retail spending which will also boost the earnings of the retail businesses. Future of retail- Advancement in technology like internet facilities has made retailing an exciting and challenging field. The recent fundamental changes have altered the ways and mechanism of retailing. Despite this retailing is necessary in some form or the other. For instance though the manufacturers are now able to sell directly to the consumers through online system but st ill it is difficult for the consumers to make all the purchases online. The traditional retailers operating through physical stores would still be necessary. This is because for some products the consumers are convinced only after a thorough examination of the product before purchasing it. In some cases the experience of going to the retail store is as important as making the purchase (Harris, 2000). Valuation of Sainsbury The fundamental analysis involves valuing a company based on important financial

Tuesday, October 15, 2019

Implementing international accounting standards Essay

Implementing international accounting standards - Essay Example "As markets converge and geographical borders no longer present the same trade barriers increasingly there is a need for globally accepted accounting standards. Business needs them, investors are demanding them and accountants are under an obligation to ensure delivery." Here the need for their implementation in the view of the largest professional body of accountants in the UK is expressed as being primarily for the progression of trade, as recent technological advancements in technology has resulted in a break down of previous trade barriers and we are now expected to compete in a world market. Groom (2001), saw the importance of international standards as being a key part of his 5 legged stool of trust, ensuring that investors in capital markets retain confidence and invest. This confidence has become core to the survival of these markets, especially in the light of recent high profile collapses such as Enron in the US and One.Tel in Australia. Since the 2002 decision of the EU the interest in the implications of IAS's and their implementation, along with their costs and benefits, has risen. The core of this debate and the ultimate benefit of International standards to the UK as a whole will be discussed in the remainder of this text with specific focus upon the benefits and costs to both quoted and non-quoted companies. Currently there is significant concern in the UK that there... It is this lack of awareness which is likely to cause considerable increases to costs required to implement the standards when the ASB does converge, as this is no small task and requires a planned strategy.It is hard to actually assess the cost which has already been incurred by listed companies since the 1st of January implementation date, as a full year of trading has not quite been completed and therefore there has been limited analysis as yet, therefore the bulk of this analysis has to be based upon theories and analyses undertaken before implementation in the EU and is therefore, to some extent theoretical. The costs of implementing these standards have been widely discussed and most of these will affect both quoted and non-quoted companies, however they will differ in their extent. The bulk of these costs will be incurred in the education of the users of these financial statements; any stakeholder of the business for which the financial statements are being prepared, will be effected to some extent, and will need to be educated in order for the company to survive the change. Stakeholders are extremely influential and include banks and lenders, auditors and shareholders, a business needs to educate these people on the change and its impact upon their financial statements, and in this education other costs will be incurred. Gerhardy points out that banks and lenders will require reclassification of debt and equity, leading to dividend payout issues, and the reclassification of debts will lead to renegotiation costs with lenders, this will lead to strategy issues and a need for good communication of the effects IFRS will have on business with the shareholders, all of which will result in significant cost to all

Gothic Cathedrals Essay Example for Free

Gothic Cathedrals Essay Gothic architecture flourished during the Medieval times or Middle Ages. It evolves from the Romanesque style of architecture. The best example of Gothic architecture are the Gothic Cathedrals, specifically the La Sainte-Chapelle Cathedral in France and the Salisbury Cathedral in England. This paper will discuss the main and identifiable features of Gothic Cathedrals and explore the changes and evolution in floor plans and sculptural program of the exterior of the church from a stylistic and conceptual point of view. It will also explain how Christian religion’s needs and preoccupations changed overtime by using the buildings of La Sainte-Chapelle Cathedral and Salisbury Cathedral. II. Identifiable features: pointed arch, flying buttresses and ribbed vaulting The three most noticeable characteristic of Gothic Cathedrals are its height (tall), spaciousness and good ventilation (light). This is made possible by the development of new style technology, the pointed arch, flying buttresses and the ribbed vaulting. Prior to the use of pointed arch, the roofs of churches in the olden times were supported with a rounded arch. However, architects discovered that with a pointed arch, they can build taller buildings. With a higher building came a new type of buttress that takes care of the weight of the roof by supporting the walls from the outside by leaning arches called â€Å"flying buttresses† which are usually placed one above the other. As a result walls could be made taller and less massive, enabling a wide expanse of wall space for stained-glass windows. Meanwhile, the idea of ribbed vaulting also becomes popular. Instead of the groin vault of the Romanesque period, the Gothic architects discovered that ribs (diagonal arches) could be built that would support the entire weight of the roof. The space between the ribs could then be filled in with lighter material (Dudley Faricy, 1973, p. 291-295; Perry, 1988, p. 189). With the adoption of these three technological styles, the Gothic cathedrals as compared to the somber, dark churches that preceded it are much higher, lighter and more spacious making it more inviting for the Christians. On the other hand, the concept of allowing more light inside the church is derived from the concept that God is Light. As much as possible partitions in the floor plans were removed so that a dazzling light will emanate from the choir toward the congregation. Moreover, the concept of building tall churches with tall towers and spires conveys the idea of the supremacy and importance of Christian religion in a person’s life especially that it towers above all other buildings surrounding it. Such are the qualities and impression that La Sainte-Chapelle Cathedral and Salisbury Cathedral projects. Both two cathedrals still uses the cross floor plans, the Salisbury cathedral, however, though it contained two transepts, is much simpler than the La Sainte-Chapelle which was built upon the order of the fashionable French monarch, Louise IX. La Sainte-Chapelle is elaborately decorated, the elaborate ornamentation conveying the idea of the wealth of the church and hence the prosperity of the Kingdom (Scott, 2003, p. 21-23; Vauchez, 2000, p. 1228). II. Reflection of Christian needs and Preoccupation of the Middle Ages The Gothic cathedrals, although took many years (even centuries) to build, first began to be created during the Middle ages, a time characterized by feudal wars ,famine and epidemics. In spite of these unfavorable conditions, the Christians took the effort to make a big church, as an expression of their Christian devotion. One notable feature of Gothic stained glass windows, as seen in the two cathedrals, are the paintings of Biblical characters. The primary purpose why they paint them all over the walls is so that the illiterate could picture out what was written in the Bible (Perry, 1988, 189). Le Sainte-Chapelle, howvere, housed important Christian relics collected by Louise IX signifying the preoccupations of the rich Christian monarchs with anything regarding Christianity. The facade of Gothic cathedrals are also elaborately decorated using sculptured human figures ( saints ,kings and peasant life) as the main features, illustrating their growing interest in humanism ideas ( human life and accomplishments) as it replace the usual carvings of animals, fruits and other figures. The story of Christ, specifically his incarnation, decorate the entrance of the church, urging whoever will pay homage or pilgrimage to the church not to admire its gold or cost but to focus their attention to Christ ( Dudley, 1974, p. 291; Scott, 2003, pp. 47-48) . II. Conclusion Gothic Cathedrals, like the Salisbury Cathedral and La Sainte-Chapelle, are the best representative of Gothic art. The knowledge of new style of architectural technology by using a pointed arch, flying buttresses and ribbed vaulting paved the way for a taller , more spacious and well-lighted or ventilated churches. It erased therefore the somber, gloomy aura of the Romanesque churches, and the new concept of God as Light and Supreme was successfully incorporated into the church structure. In spite of the presence of wars, famines and epidemics, this ambitious project was embarked on, signifying the Christian devotion of the people of the Medieval era. Works Cited Dudley, Louise and Austin Faricy. The Humanities, 5th edition. New York: McGraw-Hill Company, 1973. Perry, Marvin. A History of the World. New York: Houghton-Mifflin, Inc, 1988. Scott, Robert A. The Gothic Enterprise: A Guide to Understanding the Medieval Cathedral. Berkeley: University of California Press, 2003. Vauchez, Andre, and et al. Encyclopedia of the Middle Ages. New York: Routledge, 2000.

Monday, October 14, 2019

Iraq and India: Energy Trade Relations

Iraq and India: Energy Trade Relations Statement of the Problem The economic openness is the reality of today’s developed world. The asymmetrical distribution of resources and factor of production has required the economist and social scientists for mutual interaction and trade cooperation for the development of the global economy. The trade and economic cooperation between the two countries is more important these days because of the essential for formulating a feasible and beneficial strategy for the development of the both countries. The bilateral trade and Economic Cooperation between Republic of Iraq and Republic of India are unique. The trade and other related relationships between India and Iraq have its own significance for the economic development of both these countries. Both countries have been traditionally collaborative and had strategic and friendly relations. India has supported a free, democratic, pluralistic, federal and united Iraq  [1]. India-Iraqi ties flourished only after India had started cultivating. Iraq, in bila teral terms on the basis of mutuality of interests in the political sphere and complementarities interests in economic sphere subsequently. It is significant to note that Iraq was one of the few countries in West Asia with which India had established relations very early at the embassy level  [2]. However, India’s economic cooperation with Iraq was stronger than other west Asian countries due to its geographical location and natural resources. The looming threat of wars in Iraq had continuous uncertainty and a negative impact on India’s as well as global trade markets. India’s trade with Iraq tremendously weakened during war periods  [3]. But India’s focus on a strengthened and multi-faceted relationship with new Iraqis an outcome of the significant changes in the political and economic relations between two countries. India’s has been cooperating continuously with Iraq on the road to recovery in the post Saddam Iraq. Indo Iraq economic coopera tion was slow Initial Stage of Post Saddam Government. With the democratically elected government of Iraq in year 2005, it received a strongly re-boost to restart trade and cooperation with India. India actively supports the ongoing reconstruction efforts in Iraq  [4]. Both countries Explore cooperation in e-Governance during Deputy Foreign Minister of Iraq, Mr Labeed Majeed Abbawi, visited India on 17-22 May, 2011. Indian business applied for contracts for restart trade and cooperation. Since there is revival in potential for Indo-Iraqi trade and commerce, a number of steps have been taken at the policy level that can positively impact Indian companies looking to do business with Iraq. At a broad strategic level, a Memorandum of Understanding (MoU) has been signed in 2013 between Iraq’s Ministry of Foreign Affairs and India’s Ministry of External Affairs to update and discuss bilateral and international relations of interest. The two countries are looking to enhance the energy trading relationship, which forms a significant part of overall trade between India and Iraq. The government of India has proposed that it should be ‘strategic partnership’, which could include aspects like oil exploration, petrochemical complexes and fertiliser plants. To this extent, Iraq and India have signed MoU on Cooperation in the field of Energy to make further progress in the relationship in the sector. India aims to change the nature of the relationship with Iraq on energy from a buyer-seller one into one with equity partnership. Iraq and India have also signed MoU on Water Resource Development and Management that looks to cooperate and share expertise in the field on national and international levels  [5]. Such as Indian business applied for contracts for reconstruction projects to coalition provisional authority and more recently the activities of Iraqi business in India have been growing rapidly  [6]. H owever Project exports are perhaps the most significant factors in India’s economic relations with Iraq as well as other gulf countries. They are significant not only for their trade generating effect but also for a different kind of interaction they render possible in India’s external relations  [7]. Today in the globalised world the economies of Iraq have assumed a new economic as well as strategic importance for India. The economic reforms in India resulted becoming one of the fastest growing economies of the world. The growth of India’s economy has stimulated growth in the industrial sector. The higher growth in India’s industrial sector has further resulted in significant rise in energy demand. As India is not self sufficient in its energy requirement, major portion of her energy demand is fulfilled by Iraq petroleum imports. Thus in a situation of growing industrial output and demand for energy, India’s dependence on Iraq would significantly increase. Presently Iraq has become second largest supplier of oil to India only after Saudi Arabia. Thus the trade relations between India and Iraq are very crucial for the growth of Indian economy. It was reported that in India crude oil imports account for more than 96 Percent of her total imports from Iraq. This makes India to face severe deficits in her trade balance with Iraq. But the emergence of rich market of Iraq offered opportunities to India for balanced bilateral trade in 2012. Iraq requires India’s exports in terms of more goods, items, instruments and equipments and more investment in infrastructure, agriculture, machinery, power, healthcare and telecommunication. India’s former Commerce and Industry minister Anand Sharma promised him to encourage Indian businessmen to explore business opportunities in Iraq  [8]. India is appearing to correct this deficit with new investment opportunities, specifically in the energy sector, in one of the fastest growing economies in the region. India is also looking to counter the growing presence of China in Iraq. Beijing has already invested heavily in various projects around Iraq, and has even built its own airport near the Iran-Iraq border from where it ferries its workers to various oil fields in the southern part of the coun try  [9]. In the immediate future, India is looking at increasing its import of Iraqi crude and a senior minister in the Iraqi government has offered to up his country’s oil exports to India by as much as 30 per cent. That Indian oil companies shifted from Iranian to Iraqi oil in 2011-12. In recent year, bilateral trade between both the countries accelerated through Indian government maintained the huge demand of Iraqi crude oil. On the other hand Tubes pipe of iron steel products; Meat of bovine animals, frozen products and Indian basmati rice has found good markets in Iraq, overtake US long gained rice market since 2010. The market for exporting basmati rice would increase due to Iraq’s preference for the products and on the other hand Indian market provides a cheaper imports option. An important step to foster stronger economic bilateral ties between countries took place in an interactive session on certification of goods and exports potential of Iraq, organised by federation of Indian export organizations (FIEO) in April 2012 in New Delhi. Hussein Ali Rajab, the commercial councillor, embassy of Iraq, felt that India exports to this market should increase from $ 750 million to about $ 3 billion by 2015. It is directed that all Indian goods imported to Iraq must be certified by their designated inspection agency so that the buyer can release their goods in Iraq. The previous year, Indian tea exports suffered a setback as more than 200 containers of Indian tea that were being exported to Iraq were barred and returned due to quality issues. Indian steel firm Jindal saw won a 25 year contract to build and run a factory for manufacture oil and gas pipelines in south Iraq. This $ 198 million deal was part of Iraqi efforts to revive its long deserted industrial sector. As part of Indian effort in infrastructure development in Iraq, reliance Globalcom, in projects collaboration with Iraqi telecommunications and post company (ITPC), launched the a l-Faw cable landing station (CLS) for providing telecom service in the country. It is set to enhance internet speed for Iraqi domestic consumer. But presently, demand of India’s Indian productto Iraq and mutual business ties temporarily declined due to Iraqi political climate insurgency  [10]. India’s expatriate in Iraq, once substantial has dwindled to almost nothing. In response to high levels of violence, the Indian government in 2004 banned labour brokers from hiring people for Iraq. This ban was for six months and then was extended from time to time. The extended period of the ban was valid up to April 30, 2010 based on the recommendation of the ministry’s Gulf division. it had been decided not to extend the ban beyond April 30,2010. On 4 May 2010 Indian government lifted the ban on grant of emigration clearance for Indians wishing to travel to Iraq but cautioned that people should take care of their security while working or visiting the oil-rich country. After that Indians can now legally travel to Iraq for work  [11]. Lots of Indians (both legal and illegal migrants) came to Iraq via United Arab Emirates (UAE) and other gulf countries in the past 5 years  [12].More than 80,000 Indians are living in Iraq despite an earlier government advisory again st travel to the country that has been in turmoil since Saddam Hussein was ousted  [13]. The lifting of the ban was termed a step towards normalization of relations between India and Iraq  [14]. Indian Migration to Iraq got disturbed in June 2014 due to political as well as economic crisis in Iraq  [15]. [1] Annual Report 2011-12,Ministry of Overseas, GOI [2] Ajay N Jha, Indo-Iraq Relations: 1947-86: Need For Fress Iniciatives, in West Asia and Indias   Foreign Policy, ed. Verinder Grover( New DElhi: Deep Deep Publications, 1992), pp 437-461. [3] Ibid [4] Opcit 1 [5] Opportunities for India in Iraq’s restructuring, Spacesence News. Feb 06, 2014.  http://www.spacesense.in/news/13 (accessed June 2014, 27). [6] Azhar Muhammad, Indo-Iraq Economic Cooperation in Post Saddam Period, Journal of WestAsian Studies (Deptt. of West Asian Studies, AMU, Aligarh) Vol.23 (2009): pp 148-161. [7] Girijesh C Pant, India-Gulf Economic Relations: A Profiles, in West Asia and Indias Foreign   Policy, edited by Verinder Grover (New Delhi: Deep and Deep Publications, 1992) p 65. [8] Iraq Calls for Balanced Bilateral Trade With India, Outlook, FEB 29, 2012. http://www.outlookindia.com/news/article/Iraq-Calls-for-Balanced-Bilateral-Trade-With-India/753569  (accessed June 12, 2014) [9] Kabir Taneja, India looks for larger presence in Iraq, June 22, 2013. http://www.sunday-guardian.com/business/india-looks-for-larger-presence-in-iraq (accessed June 21, 2014). [10] Sonia Roy, Iraq In Persian Gulf 2013: Indias Relations With the Region, by P.R. Kumaraswamy, pp 115-17. New Delhi: Sage Publication, 2014. [11] India lifts ban on travel to Iraq, The Siasai Daily, May 4, 2010. http://www.siasat.com/english/news/india-lifts-ban-travel-iraq-0 (accessed May 23, 2014). [12] Working in Iraq not worth the risks, says Indian worker in the country, IBNLive, June 16,  2014. http://m.ibnlive.com/news/world/working-in-iraq-not-worth-the-risks-says-indian-worker-in-the-country/479447-2.html (accessed August 2, 2014). [13] â€Å"India lifts ban on travel,† The Siasat Daily, May 4, 2010http://www.siasat.com/english/news/india-lifts-ban-travel-iraq-0 (accessed May 23, 2014). [14] Himanshi Dhawan, Ban on Indians travelling to Iraq lifted, January 9, 2010. http://timesofindia. indiatimes.com/india/Ban-on-Indians-travelling-to-Iraq-lifted/articlehow/6025044.cms(accessed  June 21, 2014) [15] â€Å"Indian faces the Iraq test,† The Hindu, June 21, 2014. http://www.hindu.com/opinion/editional/India-faces-the-Iraq-test/articles6134195 ece (accessed July 12, 2014). India: A Mixed Economy India: A Mixed Economy The present chapter is devoted to the introductory issues relating to the role of Direct tax laws in the development of International Business. Focus has also been laid on the need to present a hospitable environment for encouraging foreign investment and to protect the revenue base of the nation. The chapter has been classified on the following lines. 1.1 Introduction 1.2 Indian Tax Structure 1.3 Basic Principles Of International Taxation 1.4 International Business: Concepts, Scope And Structure 1.5 Need For International Business 1.6 Review Of Existing Studies 1.7 Statement Of The Problem 1.8 Objective Of The Study 1.9 Scope Of The Study 1.10 Limitations 1.11 Hypothesis 1.12 Research Methodology1.1 INTRODUCTION Rapid economic development happens to be one of the primary objectives of all developing economies and India is not an exception. This is possible mainly through the accumulation and proper use of capital. The developing economies lack adequate basic infrastructural facilities. In order to develop these, the government takes upon itself the responsibility for building up capital formation, through sound taxation policies. India is a mixed economy. Liberalization, privatization and globalization have further strengthened the role of tax policy in economic development. Both the public and the private sectors have to play an important role in ensuring satisfactory growth rate. For this, the government has to work out and provide adequate avenues for raising funds by private enterprises. This envisages the need to provide adequate incentives, rebates and reliefs in the form of tax deductions to stimulate the private sector. Here again a sound tax policy and a robust tax structure is inevitable. In order to accomplish the above objectives, the government enacted the Income Tax Act, 1961 repealing the act of 1922. The present Act has realized due weight age of taxation of International Business which has assumed much importance to the tax collector as well as to the tax payers. 1.2 INDIAN TAX STRUCTURE The Indian direct tax policy is structured in such a way as to ensure high progressivity both in terms of tax on income as well as on wealth. The act ensures that higher the level of income, higher shall be the tax incidence. By virtue of entry 82 of List I of the seventh schedule of the constitution of India, the Parliament is empowered to levy tax on income other than agricultural income. Therefore with due exercise of this power the Parliament has enacted the Income-Tax Act 1961. It is a comprehensive act embodied with 298 sections, divided in XXIII chapters, fourteen schedules, along with yearly Finance Acts coupled with Income Tax Rules, 1962. 1.3 PRINCIPLES OF INTERNATIONAL TAXATION There are two basic principle in International taxation 1) Residence Based Taxation- The principle of residence-based taxation asserts that individuals are taxable in the country or tax jurisdiction in which they establish their residence or domicile, regardless of the source of income. In the case of companies or firms, the place of incorporation or the place where control or management is exercised is deemed to be the place of residence. The principle of residence-based taxation of income envisages the taxation of global income. Accordingly, India follows residence based taxation in case of Residents. 2) Source Based Taxation- There are individuals/entities whose residence is in one country but their business is actually carried on in another country and their income is earned in the latter country. The principle of residence-based taxation would be inappropriate in such cases. So the country which provides the opportunity and facilities to generate income or profits should be given the right to tax such income. This forms the underlying basis of the principle of source-based taxation of income. India follows source based taxation in case of non-resident. 1.4 INTERNATIONAL BUSINESS; CONCEPT, SCOPE AND STRUCTURE International Business is a term used to collectively describe all commercial transactions (private and government, sales, investments, logistics and transportation) that take place between two or more regions, countries and nation beyond their political boundary. Private companies, usually undertake such transaction for profit while government undertakes them for profit and political reasons. It also refers to all those business activities that involve cross border transactions of goods, services, resources between two or more nations. International Business not only refers to multinational companies having deals with foreign entities and making headways into the foreign market. It also involves small and independent companies or entities engaging in business with international clients through the medium of internet. International Business comprises a large and growing portion of the worlds total business. Almost all large or small companies are affected by global events and competition because most of the companies sell output and/or secure supplies from foreign countries or compete against foreign products and services. A multinational company would always consider its: MISSION i.e. what the company will seek to do and become over the long term. OBJECTIVES i.e. specific performance targets to fulfil its mission. STRATEGY i.e. the means to fulfil its objectives. The following factors have given a boost to the growth of International Business. Rapid increase in and expansion of technology Liberalization of government policies relating cross-border movement of trade and resources Development of the institutions needed to support and facilitate international trade Increased global competition An International Business may take any of the following mode: Import and export (goods and services) Tourism and transportation Licensing and franchising Turnkey operations Management contracts Direct and portfolio investment And much more MERCHANDISE EXPORTS are tangible goods sent out of a country. MERCHANDISE IMPORTS are tangible goods brought in. Imports and exports are countrys key international economic transaction. SERVICES are earning other than those derived from goods. Earning received are service exports and earnings paid are service imports. INTERNATIONAL TOURISM and TRANSPORTATION are important sources of revenue for airlines, shipping companies, travel agencies, and hotel. Greece and Norway is earning a significant amount of revenue from transportation. Bahamian country is dependent more on earning from foreign tourism than earning from the export of merchandise. U.S. has in recent years earned more from foreign tourism than from its exports of agricultural goods. TURNKEY OPERATIONS means construction or any other operation, performed under contract of facilities that are transferred to the owner as and when they are ready to begin operating. Licensing means use of assets such as trade-marks, patents, copyrights or expertise under contracts. This generates earnings called royalties. FRANCHISING is a way of doing business in which one party (the franchisor) allows another party (the franchisee) the use of trademark that is an essential asset for the franchisees business. The franchisee is also assisted on a continuing basis in the operation of business by providing components, management services and technology. Foreign investment involves ownership of foreign property in exchange for financial return. A FOREIGN DIRECT INVESTMENT is one that gives the investor a controlling interest in a foreign company. A PORTFOLIO INVESTMENT is an investment that gives the investor a non-controlling interest in a company or ownership of a loan to another party. CONTRACT MANUFACTURING it refers to a type of International Business where a firm enters into a contract with a few local manufacturers in foreign countries to get certain components or goods produced as per its specification. It is also known as OUTSOURCING. It can take three major forms; Production of certain components such as automobile component to be used later for producing final products. Assembly of components into final product such as assembly of hard disc, mother board, floppy disc drive etc. Complete manufacture of the product such as garments. The major international companies such as NIKE, REEBOK, LEVIS, get their products or components produced in the developing countries under contract manufacturing. 1.5 NEED FOR INTERNATIONAL BUSINESS International Business helps both the countries to earn foreign exchange which can be used for meeting imports of capital goods, technology, petroleum products and fertilizers and consumer product and services at affordable price. International Business operates on a simple principle -produce what a country can produce more efficiently, and trade the surplus production so generated with other countries. If such an exchange pool of goods and services is distributed equitably amongst nations, it benefits all the trading nations. Producing solely for the purposes of domestic consumption restricts a countrys prospects for growth and employment. International Business helps developing countries to execute their plan to produce on a larger scale and thus create employment for people as well. International trade of goods and services has made it possible for the world community to consume goods and services produced in other countries. A number of corporate entities have improved prospects of their growth by plunging into overseas markets International Business can be more profitable than the domestic business. When the domestic prices are lower, business firms can earn more profits by selling their products in countries where prices are higher. Many firms set up production capacities for their products which are in excess of demand in the domestic market. By planning overseas expansion and procuring orders from foreign entities, they use their surplus production capacities and improve the profitability of their operation. Production on a larger scale leads to economies of scale, which in turn lowers production cost. 1.6 REVIEW OF EXISTING STUDIES No study seems to have been made in India to cover the various aspects of Taxation of International Business. This section presents a brief review of some of the important studies conducted on the subject of taxation. These studies would provide background material for the proposed work. Goenka (1983)1 emphasized the need for evolving an optimum direct tax planning process for our business entities, which will enable them to maximize their after-tax profits, so that these are available for establishing new industries and expanding the existing ones. Tax planning has emerged as an important tool for management decisions beginning with the settling up of an enterprise to the level of strategic, project and operational planning constituted at different stages of development of an enterprise and at different levels of policy formulation and operation. Tax planning would in no way lead to tax loss to the national exchequer; as the corporate sector progresses at a faster pace, Government can not only recoup the tax loss but improve upon the same. Agarwal (1987)2 has emphasized on tax incentives as an instrument of Fiscal policy to achieve the stated objectives of mobilizing saving and inducing investment. In the opinion of author, tax incentives offer a relatively straight forward means of promoting industrialization compared to other long term or complex measures that are more difficult to implement. However, tax incentive may not be used and may not yield the desired results. So tax incentives may be complemented with some of the other alternative measures to achieve the desired results. The study also revealed that the type, size and magnitude of tax incentives offered in different countries vary widely depending upon the needs and aspirations of their people. So incentive programme in India has undergone a number of changes from time to time and has a wide coverage. India is offering largest number of tax incentives as a part of its tax incentives package. Agarwal (1991)3 observed that significance of personal income tax can be judged in terms of its share in total tax revenue or national income. The contribution of direct taxes in general and of personal income tax in particular to the total tax receipts of Union Government of India has declined over time. India has depended more on indirect taxes for additional resource mobilization. Frequent upward revision of the exemption limit under the personal income tax tends to restrict growth of the tax base. The study covers the single major category of personal income tax payers individual. These account for more than 90% of the total number of personal income tax payers and their taxable income. The observed elasticity, progressivity and re-distribution impact of a tax is the net effect of interaction between tax parameters (such as tax schedule) and non tax parameters (such as income inequality). The study has concentrated on observed empirical functions and not on behaviouristic relations. So the discussion of tax evasion and tax compliance is beyond the scope of the study. Jain (1991)4, revealed that the private corporate sector has been looked upon as an important source of saving in India. The Government has succeeded in influencing the corporate decision processes at different levels and encourages them to save more. In Indian tax structure, there is a heavy tax on companys profits which reduces savings since it is assumed to be borne by the companies themselves; so the question of mechanics of corporate saving behaviour was probed into and she identified the possible channels through which taxes could influence corporate saving decisions. She insisted on revamping the tax structure. A reduction in tax rate would have a favourable impact on retention, resulting in utilization of more internal finance and ploughing back of profits. Tax reductions have to be combined with a corresponding review and reduction of tax incentives and fiscal incentives provided to the corporate sector. KADEL (2000)5 stated that Nepal, a small under developed country of the world economy, started using tax incentives to encourage private investments. The result was the introduction of tax holiday system and providing many other tax related facilities by Industrial Enterprise Act in 1962 and motive was to attract private investment. Since then, series of changes in tax rules were noticed. One of the objectives of all these changes was to create investor friendly environment and in turn increase investment. The author revealed that inflation is the main source of distortion for the corporate tax system in Nepal. Inflation rate and effective tax burden in Nepal are negatively related. The main determinant of fixed asset investment in Nepal is the availability of market or customer. The tax factor too as a determinant of fixed asset investment is playing only a small role in this regard. Across the four techniques of providing tax incentives i.e., tax holiday, accelerated depreciation, investment allowance and tax rate reduction, investment allowance is the best method to reduce the effective tax burden. Full tax holiday system is not preferable for both the reduction of tax burden and getting equity in the tax system. The proposed study will attempt to bridge the gap by focusing on international business. 1.7 STATEMENT OF THE PROBLEM India, the worlds largest democracy, has emerged as a strong player on the international arena. Indias role in international affairs is increasing at a higher pace. The thrust for major changes initiated by the Indian Government is to sweep away much burdensome regulation and create a business friendly environment for domestic and international business. Development took place through many reforms e.g. macro-economics reforms, tax reforms, finance reforms and freeing of capital markets, reforms in the regulation of business firms, revitalization of the Indian private sector, removal of exchange control and convertibility, trade reforms and foreign direct investment, reduction in licensing and quota raj as well as inspectors domain. Tax reforms, initiated in 1991, have sought to rationalize the Indian tax structure and increase tax compliance with the following steps: Reducing the rates of individual and corporate income taxes, excises, and customs and making it more progressive. Simplication of laws and procedures and introduction of Advance Ruling Introducing tax incentives in the form of exemptions and concessions. Easing out the rules relating to filing of returns (E-filing), TDS Laws relating to IB have also been simplified. Despite the above steps initiated by the government, the problem of ambiguity is continuing viz. (1) Business entities are not sure of their future tax liability in terms of rate of tax (to be applied in years to come, changing by virtue of Finance Act) (2) Retrospective amendment in the law has its own impact on foreign business entities.(Vodafone International Holding BV v Union of India) Vodafone was embroiled in a $2.5 billion tax dispute with the Indian Income Tax Department over its purchase of Hutchison Essar Telecom services in April 2007. It was being alleged by the Indian Tax authorities that the transaction involved purchase of assets of an Indian Company, and therefore the transaction or part thereof was liable to be taxed in India. Vodafone Group Plc. entered India in 2007 through a subsidiary based in the Netherlands, which acquired Hutchison Telecommunications International Ltds (HTIL) stake in Hutchison Essar Ltd (HEL)-the joint venture that held and operated telecom licences in India. This Cayman Islands transaction, along with several related agreements, gave Vodafone control over 67% of HEL and extinguished Hong Kong-based Hutchisons rights of control in India, a deal that cost the worlds largest telco $11.2 billion at the time. The crux of the dispute had been whether or not the Indian Income Tax Department has jurisdiction over the transaction. Vodafone had maintained from the outset that it is not liable to pay tax in India; and even if tax were somehow payable, then it should be Hutchison to bear the tax liability. In January 2012, the Indian Supreme Court passed the judgement in favor of Vodafone, saying that the Indian Income tax department had no jurisdiction to levy tax on overseas transaction between companies incorporated outside India. However, Indian government thinks otherwise. It believes that if an Indian company, Hutchison India Ltd., conducts a financial transaction, government should get its tax out of it. Therefore, in 2012, India changed its Income Tax Act retrospectively and made sure that any company, in similar circumstances, is not able to avoid tax by operating out of tax-havens like Cayman Islands or Lichtenstein. In May 2012, Indian authorities confirmed that they were going to charge Vodafone about Rs. 20000 crore (US $4.5 billion) in tax and fines. The second phase of the dispute is about to start. 3.) Lots of disputes and litigation are pending before the various court of law of the country which are deciding factors for tax liability of business entities.( Idea Cellular-ATT, GE-Genpact, Mitsui-Vedanta, Sabmiller-Fosters and the Sanofi Aventis-Shantha Biotech have tax cases pending in various high courts in the country) 4.) Uncertainty regarding the impact of direct tax laws and allied costs arising after the completion of total project particularly where in the international transactions, the gestation period of a project is too long ranging from 3 years or more. 5.) The effect of change of government policy due to tax avoidance treaty with other countries resulting in the total darkness regarding tax incidence on their profit after the completion of project. (India is negotiating the tax treaty with Mauritius to prevent evasion of tax. India wants to retain the right to tax capital gain arising to non-resident. India has already started raising tax demands against the companies and many of these cases are being disputed in various courts.) BRIEFLY, DOUBLE TAXATION, UNRESOLVED TAX DISPUTES, UNCERTAINTY IN THE APPLICATION OF INTERNATIONAL TAX RULES, HEAVY COMPLIANCE BURDENS, ALL CAN ACT AS A BARRIER TO THE EXPANSION OF CROSS-BORDER TRADE AND INVESTMENT, THEREBY HAMPERING INDIAS GROWTH RATE. 1.8 OBJECTIVES OF THE STUDY With a view to extract the gains of globalization and to develop international business in mutual interest, the present study is being undertaken with the following objectives: 1) to examine the role of direct tax laws in the development of International Business. 2) To appraise the Tax Professionals, Tax Executives and Entrepreneurs with the provisions of tax laws, connected with International Business/International Transactions and enabling them to take advantage of all tax benefits concessions (set-off carry forward),rebates (section 89) and reliefs(section 90 91), allowances(section 35), deductions ( section 80) and exemptions (section 10), available in our tax laws with due compliance of the requisites. 3) To suggest and propose measures to our policy makers that by making lawful amendments in the act, how our International Business can be strengthened. Broadly speaking, the study would address the following issues: What are the measures through which our tax professionals can manage their global tax risk and meet cross border obligation? How our business entities can complete their international transactions peacefully without facing any undue litigation or political harassment and thus maintaining effective relationship with tax authorities. What are the loopholes in the act which may be twisted by an assessee for their own benefit. It is required to be plugged or explained properly by the government by making amendments in the Act. The study also intends to make a comparative study of the tax rates of India with a few selected countries to encourage Indian enterprise to deal with countries having comparatively lower rate of tax . 1.10 LIMITATIONS Direct tax laws is a wide term which embraces in itself a variety of tax laws but the present study is restricted to Income Tax Act 1961. Income tax act 1961 is subject to change every year. This study is based purely on aspects of Income Tax Act 1961, for the assessment year 2012-13. 3) The nature of topic in itself is a big limitation. Till date, lacs and lacs of transactions have taken place in International Business and thousands of cases are pending in various Tribunals, High Courts and Supreme Court, waiting for the judgment. Whenever the final judgment will be pronounced, it will become a law and guiding factor for future policy makers and help for tax planning. 4) Other indirect tax laws like Customs Act, FEMA etc. are equally important in international business but we are restricting our study to the Income Tax Act only and leaving the scope for other research scholars willing in the same framework of study. 5) Further, the study has been conducted mainly from the point of view of the tax payer and not from that of the tax assessor or tax collectors, though it may be indirectly helpful to them in formulating appropriate policies and provides a basis for granting fiscal incentives based on national priorities. 1.11 HYPOTHESIS 1) The policy makers do not foresee at the time of framing the law that new techniques of tax evasion and avoidance may arise. The business houses with their expert legal brains, who are engaged mainly to seek loopholes in the law, take the maximum tax advantage due to the Government policy. They keep themselves within the framework of law but do not fulfil the intentions of the law, thereby tax avoidance arises. 2) The tax executives and business houses usually do not calculate the in depth risk of such transactions which arises due to higher gestation period of project. 3) Assessee do not forsee any change in the act with retrospective effect. 4) The assessee prefers a low rate of tax. 1.12 RESEARCH METHODOLOGY The proposed study is descriptive and analytical in nature where in researcher uses facts or information already available and analyse these to make a critical evaluation of the material. Here researcher has no control over the variables. The researcher can only report what has happened or what is happening along with possible suggestions. So the study would be based on the various books, journals, Finance Acts, Explanatory Memorandum on the Budget of the Central Government, Reports of the various committees/commissions, Indian Economic Survey, Income Tax Act 1961, Income Tax Rules 1962, various announcements, circulars and notifications of Central Board of Direct Taxes, Budget speeches of Finance Ministers, Reports of Comptroller and Auditor General of India on Direct Taxes, Economic and Political Weekly, newspapers (Economic Times, Financial Express, Business Lines) etc. Moreover, websites of Income Tax Department, Ministry of Finance, Ministry of Statistics and Comptroller and Auditor General of India have also been used for collection and analysis of data. The methodology may further be modified with the want of the circumstances. CONCLUSION This chapter laid the foundation for the research. It introduced the research problem and research question and hypothesis. Focus is also laid on the review of existing studies, limitation of the study and methodology adopted. Future outline In the upcoming chapters, an attempt has been made to discuss various Direct tax instruments which directly help in the development of International Business. These instruments have been specifically provided by our policy makers in our tax laws, keeping in view the national priority for development, growth and employment. At the same time, the need to augment revenue and resources have been duly kept in consideration, being an equal factor for development of the country. Such instruments as have been discussed in our future chapters have contributed its growth values in the development of International Business. These provisions and their impact with broad outlines and suggestions have been discussed in detail.

Sunday, October 13, 2019

Twelfth Night Essays: Learning About Love :: Twelfth Night essays

  Ã‚   In Shakespeare's Twelfth Night, it is clearly evident that the fluctuation in attitude in the dual role, situation and tribulations imposed upon the character of Viola/Cesario gives rise to a better understanding of both sexes, and thus, allows Viola to have a better understanding for Orsino. Through the love of Orsino and Olivia, Viola learns the difficulties of love from both standpoints, man and woman's. Near the opening of the play, when Viola is adopting her male identity, she creates another self like two masks and may decide to wear one or the other while swinging between the two identities in emotion and in character. She decides to take on this identity because she has more freedom in society in her Cesario mask, which is evident when she is readily accepted by Orsino, whereas, in her female identity she would not be. Thus, a customary role in society and to the outlooks of others is portrayed. Orsino sees Cesario, as a young squire just starting out in the world, much like himself as a young, spry lad, so he has a tendency to be more willing to unload onto her his troubles and sorrows, seeking a companion with which to share and to teach. Thus, Viola grows in her male disguise to get a better feeling for his inner self, not the self that he shows to the public, or would reveal and share with Viola in her true female self, but rather his secret self, as he believes he shares wi th a peer. So, she grows to love him.    But, Orsino's motivation is actually not love for Viola, but rather he seems to be in love with love itself. His entire world is filled with love but he knows that there might be a turning point for him, like when he says: "If music be the food of love, play on; give me excess of it, that, surfeiting, the appetite may sicken, and so die" (I, i, 1-3). This quote shows that he knows that he is so caught up in "love," that he hopes his appetite for love may simmer when he takes more than he can handle.    Near the end of the play, when all tricks and treacheries are revealed and all masks are lifted, Orsino "falls" in love with Viola. He first forgives her of her duty to him, the master; then says that she shall now be her master's mistress.