Saturday, May 23, 2020

Fraternity and Sorority Membership Does It Help You to Get Trough the College Life

When we enter college or university, we face all the pros and cons of becoming a member of some sorority or fraternity. Every student must, first of all, consider the following: being an integral part of the Greek system can bring a wide range of benefits that may reach far beyond the years spent in the college or university. According to the most recent surveys, more than 30  000 college graduates from all parts of the USA, who were members of sororities and fraternities, are more likely to be absolutely passionate and engaged at work than their â€Å"colleagues†, who didn’t go Greek. Besides, the survey has revealed that college graduates, who had inspiring and dedicated professors and mentors, were involved in various extracurricular activities and long term academic projects, and had gone through internship, are more likely to have full work engagement and higher well being in the future! One of the advantages of being a member of some sorority or fraternity lies in the fact that individuals are more emotionally supported while studying at college, which gives them a solid basis for the later life. For a great number of students, leaving home to go to the other city (or even country!) can be a pretty difficult task. They are separated from the family they love and the best friends of childhood for the very first time. In order to cope with the stress, a lot of experts recommend them to consider fraternities or sororities to avoid this kind of depression. To add more, the advantage of the sorority and fraternity members’ engagement also indicates that these people are more likely to be emotionally and intellectually tied with their organizations and passionate about their work. In other words, sorority and fraternity members who are employed full time are more excited about their positions than the other college graduates. They are more responsible, more passionate about all projects and are better team players! In addition, sorority and fraternity members are more likely than the other students to be successful when the question is about the basic five elements of well-being. They are the following: physical, purpose, financial, social and community. This means that the students who once were the members of the sorority and fraternity are more likely than their non-Greek colleagues to build solid social relationships, to find the desired fulfillment in routine assignments and access to the resources individuals are in need of, to be physically healthy, to feel financially safe and to participate in an assigned community. However, individual members of sororities and fraternities have unfortunately been involved in numerous issues related to the sexual assaults, hazing and binge drinking. Without a doubt, all the Greek organizations must exert every effort to prevent all the negative events in the future.

Monday, May 18, 2020

Problems with Ppaca - 1375 Words

Problems with PPACA: Higher Costs PPACA has touted new benefits without measures to cut cost.1 One should know that in America there are already federal laws and programs to cover the elderly (Medicare), the poor (Medicaid), and uninsured children (CHIPs), In addition there is basically free or low cost care to anyone who needs it and it is available if one looks for it. Examples include: Shriner’s hospitals, free clinics, and providers who do pro bono work. In case that wasn’t enough, there are also laws in place that ban practices of charging more to people with pre-existing conditions in employer-based health insurance. The 60% of Americans who get their healthcare insurance from their employer may actually be hurt by PPACA.†¦show more content†¦All medication purchases using FSAs or HSAs will require a prescription.1,2 Those expensive over-the-counter medications will now be out of pocket expenses for every American, even if they planned in advance with a HSA or FSA to cover the costs . More Red Tape It is hard to think of an example where government intervention reduces red tape and the PPACA is no exception. Anyone who receives $600 or more in compensation from a business will be required to receive a 1099 from that business at the end of the year. This ruling has been predicted to be so burdensome to American small businesses that even Obama has vowed to sign legislation to repeal it. Currently, the bill is gridlocked in Congress. Under the PPAC, the employer mandate will allow employers to receive monthly reports on subsidized employees. This has potential liability implications. Revealing personal finances to employers exposes individuals personal information and could increase employers liability.1 A business with the employer mandate in place and coverage for a household may see the government tack on penalties in such instances as an employee’s spouse loses a job, or an elderly relative moves in. There is the possibility that the employers will have to pay a penalty without knowing the full details, unless challenged and given permission by a government agency.1 Finally, under the employer mandate, PPACA forces businesses to make decisionsShow MoreRelatedThe Patient Protection And Affordable Care Act1491 Words   |  6 Pagesmaintaining fairness. Background/Problem: In 2010, President Barack Obama instated the Patient Protection and Affordable Care Act (PPACA). The PPACA was implemented to help provide affordable health care insurance for Americans. The idea for an efficient universal health care system is not new. In fact, 32 countries in the world have fully functional universal health care systems, the earliest being Norway in 1912 (Foreign Countries with Universal Health Care). The PPACA tries to implement a health careRead MoreThe Patient Protection And Affordable Care Act756 Words   |  4 PagesProblem Statement It has been almost six years since the Patient Protection and Affordable Care Act (PPACA) was enacted. Before the ObamaCare Act many people living in the United States didn’t have health insurance. The Patient Protection and Affordable Care Act include a long list of health-related provisions. Additionally, it supposed to extend coverage health insurance to many uninsured Americans (Obamacare, Web). Not all new government programs are perfect and the PPACA is no exception. EvenRead MoreThe Impact Of The Patient Protection And Affordable Care Act On Americans And Its True Intentions Through Communism1616 Words   |  7 Pagesthose supporters and opponents of the PPACA on whether it is a beneficial healthcare system, or not; and whether it is socialism, communism, capitalism, or corporatism. The government has framed the PPACA as a working progress to better Americans access to healthcare coverage but many argue that it is a lie. Both Horowitz and Evan both suggest that the PPACA is not helpful and is a system created to control Americans healthcare coverage. We also examine the PPACA through the help of writer Voss whoRead MoreThe Patient Protection Affordable Care Act1412 Words   |  6 PagesHealth care cost has been constantly rising and a problem in this country for years. Millions go without much needed medical care every year due to the lack of health care. For many the emergency room is their first contact with medical care. The Patient Protection Affordable Care Act (PPACA) intends to significantly decrease the number of uninsured in American. The PPACA, is said to be most comprehensive insurance reform since 1965, (the year in which Medicare and Medicaid were implemented) wasRead MorePatient Protection and Affordable Care Act (Ppaca)1014 Words   |  5 PagesI. Overview The purpose of this paper is to present a brief overview and timeline of the Patient Protection and Affordable Care Act (PPACA) that was signed into law by President Barack Obama on March 23, 2010 and to discuss its potential impact on healthcare access, costs and quality, and insurance companies. . II. Healthcare Reform Timeline The PPACA includes comprehensive reforms that will take place over the next four years. It is intended to hold insurance companies more accountable, protectRead MoreHealth Insurance Companies Are Protected From Exclusion Under Preexisting Conditions1632 Words   |  7 Pages†¢ Health insurance o PPACA prohibits malpractice by health insurance companies o The patients are protected from exclusion in preexisting conditions †¢ PPACA on the insurance rates o Tobacco users not to be charged more than 1.5 compared to the non-users o Allowed variation for adults will be 3 to 1 †¢ Effect of PPACA on employers o Prohibits employer-sponsored health plans and commercial health insurers from imposing a preexisting-condition exclusion o Insurers and employer self-insured health plansRead MoreThe Patient Protection And Affordable Care Act900 Words   |  4 PagesThe patient Protection and Affordable Care Act (PPACA) is the most debatable act which was signed into law on March 23rd, 2010 by President Obama (Obamacare Bill: Full PPACA Related Laws, n.d.). According to Affordable Care Act and the IAFF (2014), PPACA has three main objectives: expand access to healthcare coverage, shield patients against illogical actions by health insurance companies, and cut healthcare costs. The United States (U.S.) is the only advanced country that spend twice as muchRead MoreEvaluation of the Patient Protection and Affordable Care Act of 20101560 Words   |  7 PagesAct (PPACA), the U.S. health care reform legislation. The primary objective of the PPACA act is to â€Å"provide quality affordable health care for Americans† (Centers for Medicare Medicaid). Furthermore, the PPACA has the potential to â€Å"improve the rol e of public programs, improve the quality and efficiency of health care, and prevent chronic disease and improve public health† (Centers for Medicare Medicaid). It has been said that since the passage of Medicare in the year of 1965, the PPACA is â€Å"consideredRead MoreThe Patient Protection And Affordable Care Act1208 Words   |  5 PagesObama signed the Patient Protection and Affordable Care Act (PPACA). This is more commonly referred among United States Citizens as Health Care Reform. This revolutionary law offers three main guarantees: First, health insurance for all Americans, not just those who can afford it; Second, cost reduction in the insurance premiums for individuals and businesses; Lastly, higher quality care. On the surface, the PPACA seems all around beneficial for all Americans, but there areRead MoreThe Patient Protection And Affordable Care Act ( Ppaca ) : Blazing A Trail For Healthier Americans Essay1299 Words   |  6 PagesRunning head: PPACA A TRAIL FOR HEALTHIER AMERICANS Title: The Patient Protection and Affordable Care Act (PPACA): Blazing a Trail for Healthier Americans Introduction In the first quarter of 2016 the Patient Protection and Affordable Care Act (PPACA) legislation has lead to 20 million Americans gaining healthcare coverage, and a record low uninsured rate of 8.6 percent (U. S. Department of Health Human Services [DHHS], 2016). Yet the verdict is out on whether the PPACA has been an improvement

Monday, May 11, 2020

Caribbean Business Environment - 3165 Words

TABLE OF CONTENTS TOPIC PAGE Executive Summary 3 Background 4 Economic Environment 5 Social Considerations 6 - 7 Political Considerations 7 - 8 The Industrial Relations Climate 8 - 9 The Current State of the Private Sector 9 -10 Technological and Infrastructural Capabilities 10 - 11 Conclusion 11 Appendix 12 Bibliography 12 EXECUTIVE SUMMARY This report provides an analysis and evaluation of the factors that would affect the operations of a hotel that our company is interested in setting up in Jamaica. To effectively undertake this study, a PEST (Political, Economic, Sociocultural and Technological) analysis was carried out. The PEST Analysis†¦show more content†¦Despite these positive indicators, Jamaica’s economy suffers from serious debt problems (with debt-to-GDP ratio at more than 130%), high inflation (14% as of May 2010), high interest rates, large-scale unemployment and underemployment. Jamaicas onerous debt burden hinders government spending on infrastructure and social programs as debt servicing accounts for nearly half of government expenditures. In Jamaica’s 2010 budget 11% of recurring expenditure was allocated to National Security whereas only 9% was allocated to Health. We highlight some of the economic factors that are of concern to our company. High inflation rate means high cost of living and reduction in the spending power of both locals and tourists alike. Reduced spending power would translate into less hotel rooms being booked or being booked for a shorter period because visitors may not be able to afford the high cost of hotel rooms and all the other amenities that go along with a vacation. High interest rates would increase the cost of doing business in Jamaica. The government’s claim on credit resources crowds out the private sector’s access to credit. Therefore, bank lending is concentrated in a few sectors, causing interest rates to rise. This would inhibit us to some extent from acquiring funding, and therefore our company would have to explore alternative sources of start-up capital. High debt-to-GDP ratio - The governments difficult fiscal position hinders spending on infrastructure andShow MoreRelatedRoyal Caribbean Cruises, Ltd: Hbr Case Study1130 Words   |  5 PagesRoyal Caribbean Cruises, LTD: A Case Study 1. Using the Information Systems Triangle as a framework, evaluate the alignment of RCCLs business strategy, organizational strategy, and information systems strategy before Tom Murphy became CIO and then after Tom Murphy took over as CIO (up to 9/11/2001). Prior to Tom Murphys tenure as CIO, Royal Caribbean Cruises Lines (RCCLs) business strategies were not fully aligned with the organizational and IT strategies. Tom Murphy was instrumental in bringingRead MoreImpact Of Tourism On The Caribbean Islands1657 Words   |  7 Pages Impacts of Tourism in the Caribbean Islands Christopher Tillman University of South Carolina Tourism has its sociological impacts, environmental impacts, and economic impacts. When visitors come spend money in any place they travel to it creates jobs for locals and often times reduce the poverty rate. Tourism can help a community identify just who they are and why tourist like to travel to this area. They do this by showing distinct rare cultures that you can’t find anywhere elseRead MoreJamaica1187 Words   |  5 Pagesinitial objective is to provide an efficient yet safe means of energy to the Caribbean island. The efforts towards introducing solar energy to the population of Jamaica will provide many of its underprivileged citizens with an efficient and reliable means of energy for their everyday lives. Our business, Global Energy Investment, is based in Miami, Florida and has been around for the past 15 years, participating in business initiatives such as exporting venture capital as well as trade and exportRead MoreAfro Caribbean Restaurant s Secondary Target Market1564 Words   |  7 PagesAfro-Caribbean Restaurant will provide a variety of food services targeting clients ageing between 10-55 years. 3. Geographically Tourists We will primarily target tourists from Africa, Caribbean and Asia. UK Afro-Caribbean Restaurant’s secondary target market will be the UK and Manchester’s residents. There are four types of market segmentation: a. Demographics variable b. Psychographics variable c. Behavioural variable d. Individual variable. The one I am going to choose for Afro-CaribbeanRead MoreThe Total Contribution Of Travel And Tourism Essay1677 Words   |  7 PagesEach Caribbean country is diverse and has its own natural resources and industries. These industries include bauxite/alumina, agricultural-processing, light manufacturing, rum, cement, metal, paper, chemical products, telecommunications, etc. Though energy and manufacturing account for large percentages of GDP in individual countries, tourism is by far the most prevalent industry (The World Factbook, n.d.). According to the CIA’s World Factbook, tourism is top industry in at least 17 of the 26 countriesRead MoreGlobalization in the Caribbean1571 Words   |  7 Pagescommunity, whereby cultural, economic, environment and political events occurring in communities in one part of the world has quickly come to be significant to people in other societies. The way in which technology has ‘evolved’ has resulted in an advance in communication, transportation, scientific discoveries, and information technology. These advances, which are the basis of globalization, have infiltrated and affected every possible nuance of Caribbean life, so that it is almost impossible toRead MoreEssay on Barbers Business Plan1131 Words   |  5 PagesStartup Business Plan of Top Class Cuts Business Plan of Top Class Cuts Contents Executive summary 2 Geography Location 2 Finance 3 Introduction 4 The business concept and the business model 5 Legal Form 5 Mission, aims and objectives 5 Marketing plan 6 Primary Market Research 6 Secondary Market Research 8 The 4p’s 9 Product 9 Price 9 Promotion 9 Finance plan 11 Key risk factors 12 Concluding summary and re-affirmation of commitment to the business 13 ExecutiveRead MoreA Study On The Concord Waterfall1569 Words   |  7 PagesGrenada is one of the islands in the Caribbean that has the potential to capture both local and foreign markets in terms of Eco, Health and Wellness Tourism, but there are some challenges that have ensued in establishing this product on the market. This study is mainly based on the principles of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. and how it can be applied or is applied to the Concord Waterfall which is the focus of my study. The Concord Waterfall is an ideal location to invest in the area of eco, health and wellness tourismRead MoreRoyal Caribbean Cruise Line Marketing Analysis1541 Words   |  7 PagesRunning Head: ROYAL CARIBBEAN CRUISE LINE 1 Royal Caribbean Cruise Line Marketing Analysis Queshaylon Pea Texas Woman’s University ROYAL CARIBBEAN CRUISE LINE 2 Royal Caribbean Cruise Line Marketing Analysis Company Overview In 1968, Royal Caribbean Cruise Line was founded and ever since then, they have been changing the way the world cruisesRead MoreMarketing Strategy : Ac Restaurant1048 Words   |  5 Pagesis defined as a ‘business orientation whose target is to satisfy consumers’ needs or wants at standard levels of revenues and costs’ (Loudon et al., 2010, p.2) (Dudovskiy, 2014). Marketing process: comprises of several steps and these steps are analysed below: 1. Analysing marketing opportunities: generally, Afro-Caribbean comes to know about its market opportunities by examining current and future market trends, current resources and capabilities, internal and external environment (Template, 2011)

Wednesday, May 6, 2020

Diversity Paper- Communications - 1119 Words

Anorexia Nervosa Texas State University- San Marcos Critchfield- Jones COMM 1310: Fundementals of Human Communication Leighann Gardner Anorexia Nervosa My name is Alex. I have anorexia nervosa. Since I was thirteen years old I have struggled with the crippling fear of gaining weight and a completely distorted view of myself. I was insecure and focused on weight at a very early age and continuously obsessed with body image throughout high school. I grew up in Dallas, Texas until I was about twelve and then I moved with my father to a small town in south Texas. When I began 8th grade I started to develop as many girls and boys did around that time. It wasn’t terrible at first until I started gaining weight with puberty. I saw the†¦show more content†¦I should shift and cut the food on my plate as I distracted those around me with engaging conversation. The curtain of denial wore thinner while my veil of deception became more opaque. I stopped having my period completely by sixteen. I was warped in the delusion of feminine culture and what society had described beauty to be. The look of square shoulders and concave stomachs was more than a goal but a state of mind. In school I felt like everyone knew I was fat. There was no doubt in my mind they watched me with the same disgust I found I had for myself. I couldn’t tell anyone my concerns about my health. Of course these were not the same concerns one with crippling insecurity about weight and appearance but more of how could I last the day without getting too dizzy. How could I stop from falling asleep in class or sleeping as soon as I got home. Hiding became a way of life. The distorted view of myself was due to what would later be diagnosed as anorexia nervosa. I did not keep an open mind to alternative perspectives at that time. My father and step-mother had expressed concerns before and I was becoming more aggressive and irritable with every accusation. I knew that my relationships with those around me were tested by my actions. A particular incident led to the crucial point of finally recognizing what was happening to me. Not only recognizing but it was the first time I felt scaredShow MoreRelatedField Research Paper on Aspects of Diversity and Intercultural Communication2867 Words   |  12 PagesField Research Paper 2010-11-11 INTB-311 Diversity and Intercultural Communication Daniel Plouffe 1686200 The International Cultural Battle Composed by Daniel Plouffe In our world of expanding technology and shrinking geography, people of different cultures have increasing frequency of contact and need for effective communication on a daily basis. 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The Emergence Of The Ku Klux Klan Free Essays

The occupation by Union troops in the former Confederate states led to the development of the Ku Klux Klan. During the Reconstruction, the process of rebuilding that followed the Civil War, white supremacy reigned supreme in the Southern states (Trelease xxviii). However, early Reconstruction legislation limited the amount of power that whites had over blacks politically and socially. We will write a custom essay sample on The Emergence Of The Ku Klux Klan or any similar topic only for you Order Now Implementations such as the Reconstruction Act of 1867 created a precedent that made blacks equal with whites, giving them their civil rights as well. Violence and uprisings caused President Grant to send in Union troops to put down the initial attacks and to sustain peace throughout the former Confederacy. These troops, though, caused hatred to run through the minds of the citizens of the South and resulted in more violent attacks. The troops, with their presence in the South, actually caused more harm than good. Terrorist organizations, the Ku Klux Klan being the most prominent and overpowering, began forming and meeting under the cover of darkness. With the withdrawal of the troops, President Grant put the lives of black people in the South in certain jeopardy. Violence immediately rose in the South and the Ku Klux Klan came into existence. The Reconstruction period was deeply hurt by the overbearing presence of the Civil War. The country, in disarray, needed to get back on track and began reconstructing itself. A temporary settlement was reached during the war in order to create a better country and to get the U. S. back on the right foot. But, as the war ended, the Reconstruction settlement was still left unsettled. The situation became even more strayed with the assassination of Abraham Lincoln on April 15, 1865, which then made Andrew Johnson, Lincoln s vice president, the Commander-in-Chief. Being from Tennessee and, as well, being a Democrat, Johnson soon made it obvious that the Republican commitment to rebuilding the South and his commitment were completely different. Johnson blamed the Confederate rebellion on a group of wealthy Southerners and therefore fought for a policy of leniency for former rebels and one of neglect for former slaves. Johnson wanted to restore political rights to the Southern states as quickly as he could. By immediately giving the governors of Southern states the right to call a constitutional convention, they would be able to write a new constitution forbidding slavery and prohibiting secession. All of a sudden, the South grew very optimistic after the realization that they had a friend in the White House. Scheming and extremely rejuvenated, Southern governments reorganized years of chaos under Johnson’s new policy. For example, the Southern governments created and passed a series of acts or laws known as the black codes. These codes, varying in severity from state to state, strongly restricted the rights of freed slaves and hampered their efforts to eventually become an equal in Southern society. The codes were made to leave blacks with a status of in-between that of slave and freed slave. It was during this time in the mid-to-late 1860s in Pulaski, Tennessee that an informal group of men began what was called a social club at first, named the Ku Klux Klan. Nathan Bedford Forest along with six other officers, after serving in the Confederate army during the Civil War, began the club in the South to be, in effect, a military force serving the interests of the Democratic party (Foner 425, Reconstruction). The Klan s actions were soon directed at the Reconstruction governments because of the dislike and hatred the KKK had for them. In becoming more powerful and having a membership of up to 40,000 by 1868, the KKK became more forceful in their tactics to have Democrats elected into offices around the Southern states (Tourg e 30). The occupation of Union troops in Southern territory aggravated them to the point that there was hatred toward the Union. It was at this time period that the KKK formerly came into existence for the first time. Aside from the Presidential Reconstruction, Congressional reconstruction occurred and activity continued after 1867. Impeachment hearings against President Johnson were a part of the Congressional reconstruction and reorganization. Johnson, however, was not convicted and removal from office failed by one vote in the Senate. Congressional Republicans felt that Johnson was blocking the implementation of the government’s Reconstruction policy. Congress, therefore, passed the Fifteenth Amendment to the Constitution in 1869. It extended the power of the Fourteenth Amendment, allowing the protection of the right to vote for blacks by saying that no person could be disallowed the right to vote on the basis of skin-color or race. Another act passed during the Reconstruction was the Civil Rights Act (1875) which disallowed hotels, theaters, or railroads to discriminate or segregate according to color or race. The Supreme Court, however, declared this act unconstitutional in 1883. Many other acts, laws, and codes were passed during the Reconstruction as a result of the change in the country. But the backbone of the Reconstruction was the Reconstruction Act of 1867. In the Reconstruction Act it was stated that the former Confederate states would be required to give equal civil and political rights to blacks as to whites. These governments, on the other hand, were free to govern themselves after they complied with the federal compromise. The treatment of blacks from this point on hurt the Confederate governments. In the future, Reconstruction governments had disastrous economic consequences because of their inability to protect blacks against violence. (Foner 119, Politics) The opposition to the Reconstruction became apparent in the months and years directly following the Civil War. Violence and attacks on the government and its officials began and caused concern among American citizens. The method by which Reconstruction governments were overthrown differed. States with white majorities, especially the ones in the upper South, tried to convince most whites to vote Democratic. The whites believed this would be enough to beat the Reconstruction, a process that white Southerners called redemption. By 1871, governments, especially those run by Republicans, transformed into traditional Democratic rule in the upper Southern states. The Ku Klux Klan became extremely violent and uncontrollable by the late 1860s. In 1869, local organizations of the KKK, named klaverns, became increasingly cruel and inhuman to the point that the Klan s leader, Nathan Forest, officially disbanded himself from the group. After Forest s disbanding, the klaverns continued to operate by themselves, taking matters into their own hands. The Klan spread a nameless terror among negroes. and was labeled southern murderers as a result of their actions (Foner 342, Reconstruction). With the group s membership increasing by leaps and bounds, their overbearing presence in Southern politics and social life began to concern politicians in Washington D. C. President Grant, therefore, passed the Force Bill, which led to the Fourteenth Amendment being passed and ratified in 1870. As well, Grant passed legislation through Congress adopting three Enforcement Acts in 1870 and 1871 outlawing terrorist organizations and giving the President the power to use the Federal army against them if necessary. In late 1871, President Grant orders the arrest of hundreds of Klansman for their part in the violence that was sweeping through the South at the time. It was only after substantial force was taken by Washington and by Federal troops in 1872 that the Klan went out of existence. The disappearance of the KKK marked the first time peace reigned in the Confederacy after the Civil War (Foner 125, America s Reconstruction). Again, though, it was Union forces that created the peace in the South and the implementation of black civil and political rights. The southern citizens hatred returned with the occupation of Union troops again in the South. But, s troops pulled out of the former confederacy due to a period of relative peace, the Democrats returned to power in the mid-1870s. Along with this new dominance, of course, came the re-emergence of the KKK in 1873. In the elections of 1876, both Democrats and Republican claimed to be victorious. However, the Republican Party gave in to Democratic claims to state offices because the Democrats clearly won the electoral votes. Republican candidate Rutherford B. Hayes, in this case, won the presidential election and brought the Democrats to the forefront once again. Helping Hayes election to office were once again the overbearing presence of the KKK. They destroyed ballot boxes and drove former slaves from the poles, resulting in the Democratic electoral vote landslide (Foner 129, America s Reconstruction). While still gaining support during its non-existence in 1871 and 1872, membership of the KKK rose to almost 500,000 (Tourg e 30). The KKK s reappearance made them, if at all possible, more feared and more violent than in the past. Their victims now became strictly blacks who were successful economically or blacks who resisted white control of labor (Foner 120, Politics). It was now evident that the Klan had no real motive in terrorizing blacks. The most apparent motive, yet still extremely unreasonable, was the hostility they had toward the elevation of the colored race in society (Tourg e 30). At the time, Governor Albert Ames of Mississippi commented on the treatment of blacks, especially by the KKK: â€Å"A revolution has taken place and a race disenfranchised-they are to be returned to an era of secondslavery. (Foner 129, America s Reconstruction) Repeated killings and murders throughout the South after 1875 became all too common, beginning with the massacre of thirty blacks in Clinton, Mississippi and continuing with the assassinations of Arkansas Congressman James M. Hinds, three members of the South Carolina legislature, and several men who had served in Constitutional conventions (Foner 342, Reconstruction). With the clear evidence that the KKK was the driving force behind these killings, they received the reputation that they so duly earned over the many years of their existence. The main reason for the emergence of the Ku Klux Klan came as a result of the occupation of Union troops in the South. There were two times within a seven-year span that troops from the North came to the South to calm tempers and to suppress the violence. Southerners took offense to the flooding of enemy troops in their territory, and hatred quickly spread throughout. Ignorance, as well as racism, brought about the theory and development of terrorist organizations such as the Ku Klux Klan. Both periods in which the troops were stationed in the South, white supremacists grew more and more intolerant of the acceleration of the black race in their society. The troops allowed blacks to gain back their rights, and the KKK was formed to help stop negroes from influencing political issues and elections. Had Union troops never occupied the South, it can be assumed that organizations like the Ku Klux Klan would never have existed. It is understood, then, that blacks never would have received equal treatment in the South, but they also would never have been terrorized the way they were by the KKK. Therefore, Union troops caused the emergence of the Ku Klux Klan. How to cite The Emergence Of The Ku Klux Klan, Essay examples

Telling Myself the Truth Essay Example For Students

Telling Myself the Truth Essay I never really knew myself until the end of my freshman year in high school. I thought I was ugly, a loser, and would never be good enough. I was nervous going into my freshman year and I knew I would do anything to fit in and feel like I was accepted. My freshman year of high school taught me the truth to myself because I hit rock bottom. The events that led me to hit rock bottom were hanging out with the wrong crowd, partying, and boys. Going into high school I did not know anyone that would be attending that I was already friends with, so it did not take me long to fall into a bad crowd. By the time school had started, I had made friends with people who smoked, drank, and had meaningless sex. As a freshman in high school I did not have much in common with my so called friends I did not like to drink, I only have smoked once, and I was a virgin. In order to hang out with my friends I was going to have to join in on these activities, even though I knew it was wrong. If I said no, I would be deemed a loser and no longer a part of a group and all the pressure was on me to fit in and have friends. This is when I first started to party every weekend just about. Every weekend was a party with my friends whether it was a huge blowout or just a handful of us hanging out in a basement together. The activities is what made it a party not the size. Every weekend included of drinking and smoking. Every Sunday morning I would wake up with a huge hangover and think this is what people in high school do, so I have to also. All of this partying with my girlfriends led to the pressure of being with a boy. As a virgin it is scary when your friends start talking about their hookups and pressure you to do the same. I had made out with one boy and was scared to do more, but my friends were not. I would have to suck it up and get past making out. There was pressure to lose my virginity, but I was not quite ready for that and I managed to impress my friends without losing it. When we were at a party my friend Paige saw Jake hitting on me. I could not escape fast enough though. Paige ran over to me and whispered in my ear He was totally hitting on you! You have to go back over there and flirt with him. He wants you! I gave her a weak smile and croaked okay as I walked away. I went back up to Jake and he flirted with me like it was a cake walk for him. He nonchalantly kept letting me take swigs from his bottle of Smirnoff raspberry as we joked and laughed together. After time passes by Jake asks Do you want to get away from all these people for a few? I just smiled and shook my head because I knew on the inside I really did not want to go, but my friends were watching and I could not back down. We started to walk to his car but we only made it to the side of the house before he pulled me towards him and started making out with me. He immediately moved my hands to his groin area and put his hands down my pants just as things got really heated I was saved. Someone screamed the cops were coming and everyone dispersed to clean up the alcohol and drugs before they got there. My friends asked me about what had happened when I got back. I told them that things got interrupted because of the cops coming, but still gave them the details about what happened. .ud7247f6e9640576ad62880f24e69dd26 , .ud7247f6e9640576ad62880f24e69dd26 .postImageUrl , .ud7247f6e9640576ad62880f24e69dd26 .centered-text-area { min-height: 80px; position: relative; } .ud7247f6e9640576ad62880f24e69dd26 , .ud7247f6e9640576ad62880f24e69dd26:hover , .ud7247f6e9640576ad62880f24e69dd26:visited , .ud7247f6e9640576ad62880f24e69dd26:active { border:0!important; } .ud7247f6e9640576ad62880f24e69dd26 .clearfix:after { content: ""; display: table; clear: both; } .ud7247f6e9640576ad62880f24e69dd26 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud7247f6e9640576ad62880f24e69dd26:active , .ud7247f6e9640576ad62880f24e69dd26:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud7247f6e9640576ad62880f24e69dd26 .centered-text-area { width: 100%; position: relative ; } .ud7247f6e9640576ad62880f24e69dd26 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud7247f6e9640576ad62880f24e69dd26 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud7247f6e9640576ad62880f24e69dd26 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud7247f6e9640576ad62880f24e69dd26:hover .ctaButton { background-color: #34495E!important; } .ud7247f6e9640576ad62880f24e69dd26 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud7247f6e9640576ad62880f24e69dd26 .ud7247f6e9640576ad62880f24e69dd26-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud7247f6e9640576ad62880f24e69dd26:after { content: ""; display: block; clear: both; } READ: 6Th Grade Science Sources Of Energy Answers And QuestionsThey were smiling from ear to ear they were so proud. None of them had ever gotten with one of the varsity football players. I knew I was not proud of myself though. I realized I was done my life of boys, parties, and fake friends was a joke. I no longer wanted this life of degrading myself. I wanted to be able to have fun with my friends and make memories that I could remember. Not get so drunk I could barely walk or I would be in a bathroom throwing up. I wanted boys to respect me and find me beautiful not see me as a slut. I wanted friends who would be there for me and respect my decisions not pressure me into partying or having sexual relations I was not ready for. I learned that I rather have a few close friends who I could enjoy spending time with then a bunch of friends who forced me into situations I was not comfortable with. Even though I wish that my freshman year did not turn out the way it did it made me who I am today. I have learned that I am smart independent young lady, who wants true love, and to succeed in life. I no longer waste my time and life throwing it down the drain by hanging out with the wrong crowd.

Friday, May 1, 2020

Determination Of Permanent Establishment †Myassignmenthelp.Com

Question: Discuss About The Determination Of Permanent Establishment? Answer: Introducation The present study is concerned with the evaluation whether Taite and Aramis British resident planning to establish a trade of land development whether or not they would be considered assessable for purpose of taxation under the Permanent Establishment. The definition of permanent establishment is provided under subsection 6 (1) of the Income Tax Assessment Act 1936 will be applied under of ITAA 1997 and Schedule 1 of the Taxation Administration Act 1953, given that there is a different intention (Kiprotich 2016). The above stated rulings will be applied on an individual who is an Australian resident and carries out the activities of trade overseas or is a non-inhabitant of Australia performing business activities in Australia and looking for direction on having a place with the reason under subsection 6 (1) of the definition (Pope, Rupert and Anderson 2016). It is noticed that Taite and Aramis are British resident and they are looking to establish a parent company by using borrowed money through corporate structure and by financing the sum borrowed at the commercial rate to a completely owned auxiliary company. As noticed in the study that the definition of Permanent Establishment is defined under Subsection 6 (1) of the concept used in tax treaties of Australia. As defined under the Taxation Ruling TR 2002/5,Permanent Establishment can be defined as the place from where a person performs the commercial functions from the reference to the place which is used to perform the business activities (Chan 2013). Since Taite and Aramis have decided to set up parent company in Australia, the place becomes the elements of permanence both physically and temporally. Permanence must be understood in the current context as the element fact and degree. Hence, permanence in regard to Taite and Aramis proposal of setting up the business do not signify everlastingly. The type of business undertaken by Taite and Aramis is temporary and consists of use of land for land development and disposal. A place through which a person performs the business in present scenario of the definition stated under subsection 6 (1) must be enduring but in present situation the business is not permanent of nature (Miller and Oats 2016). The second criterion to conclude the place of executing the trade is stated in the definition of PE under subsection 6(1) is temporary business. The nature of business for Taite and Aramis consists of development of land for only five year. According to subsection 6 (1) of the PE the trading activity must execute its functions for the period. This must be determined in the current scenario of the business and becomes the piece of evidence. As held in Applegate v. FCT78 ATC 4054 at 4060; (1978), permanent does not mean forever. The phrase permanent is used in the sense of something that needs to be differenced either provisional or temporary (Christie 2015). Permanence does mean forever and this is only sense, which is applied in this ruling. It is a matter of truth and degree that whether temporary permanence prevails. Nevertheless, being an advisor if Taite and Aramis operate at or from a place continuously for greater than the period of six months that place will be considered as temporally permanent. Role of permanent establishment plays in determining the tax liability in Australia: As defined under subsection 6 (1) of PE under ITAA 1936 the definition of permanence originated and sustained in the previous approach (Zeff 2016). The definition of permanent establishment defined under 1946 UK DTA indicates mainly the introduction of force of law to the UK 1946 Double Tax Agreement. The notion Permanent Establishment plays a vital role in assessing the tax liability in the international and domestic taxation law. It is generally used in Australia in determining tax treaties with UK created in 1946 (Fleurbaey and Maniquet 2015). In the domestic taxation law of Australian it purposely appeared out of the tax treaty context in 1959. Permanent establishment plays a vital role in assessing the tax treaties of Australia, which represents that, the permanent position of business from where the business activities of the enterprise are completely or partially executed. On assuming that the taxable entities involved are the inhabitant of Australia for the purpose of taxation under the Taxation Rulings TR 2004/4 it considers the deductions for interest that is occurred prior to the commencement of or consequent to the cessation of vital revenue earning activities (Kabinga 2015). As observed from the present study that, the business model consist of deal of subsidiary company by shares to accommodate the application for tender and its successive refinancing from the present need of loan including the interest expenses. According to Taxation Rulings TR 2004/4 it is considers the deductibility of the interest expenditure that is occurred prior to the beginning of the revenue earning activities and interest expenses that takes place after the income earning capacities have ceased. Taxation Rulings TR 2004/4 is applicable to the income years, which commences both prior to and after the date of issue. The deduction of interest in the current situation of Taite and Aramis is typically determined based on evaluation of borrowing and the uses of such borrowings (Razin and Sadka 2014). Citing a reference to the case of Steele v. FC of T99 ATC 4242; (1999) 41 ATR 139 generally, the objective of borrowings was assessed from the nature of usage of borrowed funds. Interests that are outgoing is understood as recurring expenses. As a fact borrowed funds may be used to get hold of capital asset but does states that the outgoing interest is based on the capital account. As held in Steele v. FC of T99 ATC 4242; (1999) 41 ATR 139 interest incurring that period prior to the commencement of significant taxable income will occur in attaining or producing the taxable income. Therefore, it is not introductory to the revenue earning actions and it does not result in those actions. Citing the reference of Kidston Goldmines Ltd v. Federal Commissioner of Taxation the judgement lays down the explanation on the theory that the use of funds and a persons purpose in vital in measuring the deductions of the interest in the form of tool in supporting the resolution (Laporte and Rota-Graziosi 2014). The statutory issue that surrounds the current scenario of Taite and Aramis is whether the outgoing of interest occurred in the course of income producing activity or under the criterion of second limb of the section 8-1 of the ITAA 1997. In deciding the present case, the interest expenditure is regarded as an outgoing that occurred in producing the taxable income. It is vital to remain indulged in addressing the difference between the purpose of the taxpayer while borrowing the money and use of borrowed funds. The principles of financing stated in the case of FC of T v. Roberts defines that borrowing to refinance funds and using the same in the business will be regarded for deductions if the funds takes the form of partnership capital. Citing the case of Texas Company (Australasia) Limited v. FC of T(1940) 63 CLR 382 the system of Australian taxation takes into the considerations the borrowed interest funds to protect the capital in regard to the existing income producing activities (Schreiber 2013). Interest paid in getting hold of the capital asset that is used in the later stages as the income producing activities is considered as an enduring asset and can be put into use for the planned activity. In the current scenario of Taite and Aramis the implication is that interest expenses is considered as capital expense and it is capital in nature. As observed from the present study, that capital asset is created and the payment of interest is regarded as recurring in nature. Interest is gene rally recurring or cyclic payment, which does not consider an enduring advantage as an alternative the usage of the borrowed funds all through the term of finance (Ma 2017). Deductibility of anticipated loss: The deductions of loss comprises of interest stated section 8-1 of the Income Tax Assessment Act 1997 is primarily dependent on the satisfaction of the words for the above defined section. According to the TR 95/2, the anticipated loss or the outgoing incurred by the taxpayer in achieving the taxable revenue of the taxpayer and the loss does not consist of capital in nature (Djambov et al. 2016). The existing scenario of Taite and Aramis evidently reflects that whether or not the taxpayer incurs loss or outgoing interest, it suits the requirement of section 8-1 based on the information and materials linked with the loss that was incurred by the taxpayer in query. As stated in the case of FC of T v. Smith92 ATC 4380 interest on borrowing to fund the repayment of money that was at first stage advanced by the associates and used in the form of capital in partnership firm that will be regarded for deductibility under subsection 51 (1). Interest on borrowing will be regarded as deductions to the extent where the capital was used in the trade that was executed with the purpose of generating or acquiring the taxable income (Barkoczy 2016). The present case of Taite and Aramis determines whether the interest will be considered for deductions in the commercial context at the time when the business borrowed funds. On applying the analysis of federal court in FC of T v. Roberts, interest on borrowing by the company should be regarded for deductions. (Tan, Braithwaite and Reinhart 2016) It might be under that circumstance where the borrowed funds is put into the use for refunding the reimbursement of share capital to the shareholders along with the capital that is repaid was used as the working capital in the business activities executed by the company with the purpose of producing assessable income. Expenses will be regarded for deductions under section 8-1 if the required aspects of the expenses has adequate link with the activities that directly leads in generating assessable income of the assessor (Blakelock and King 2017). Citing the case of FC of T v. Riverside Road Pty Ltd90 ATC 4567 the court provides the summary regarding the applications of principles regarding the deductions under section 51 (1) of the Act. It is worth mentioning that expenses must possess adequate connection with the functions, which directly produces taxable income to fulfil the statutory criteria in performing the business (Braithwaite 2017). In assessing the deductions of loss for Taite and Aramis required attention must be given on the objective surrounding the event of loss. The present scenario of Taite and Aramis clearly meets the requirement of the taxpayers under section 8-1. Capital gains tax can be defined as the tax which is paid on the capital gain on the yearly income tax return. If a person acquires an empty land for the personal purpose or for the purpose of investment it is usually considered in the form of capital asset which is subjected to capital gains tax (Woellner et al. 2016). If a person purchase land for using it in the business activity transacting in land it would be regarded as trading stock. Land is generally treated as trading stock in determining the tax liability rather than regarding it as the capital asset as Taite and Aramis were engaged in the activities of land dealing and acquired the land for reselling it. Trade activities that consists of transacting in land comprises of acquiring the land with the purpose of developing or subdividing and selling the same (Robin 2017). It is worth mentioning that land acquisition is not necessary to be repetitive in nature. A single acquisition of land for the purpose of development, subdivision and sale by the assessor in the current context would lead the land being treated as a trading stock. Therefore, land used as trading stock, capital gains is not applied on it. Proceeds from land should be treated as the ordinary income and should not be regarded as capital gains and the cost that is associated would be considered for deductions. Identification of business risk: There are few types of risk which is associated with this plan are as follows; Increase in the rate of interest leading in greater cost of holding: It is apparently better to service the loan and make repayments where the rate of interest is low. Nevertheless, the assessor should take into the considerations the elements that is likelihood of rising the rates over the span land development (Almeida, Hankins and Williams 2016). There are examples where the seasoned land developers have fell in the trap of rising interest rate when they borrow huge sum of money on the reduced interest rate. Increased in the cost of construction: This is another kind of trap where most of the land developers fall. This comprises of set of narrowing cost in their budget at the time of commencing their plan irrespective of any kind of contingency plan in place of likelihood of probable increase in cost taking place yearly in the trade of land development. The developers are either compelled to borrow fund or they are forced to dispose their incomplete business project and shoulder the loss. Variations in demand and supply resulting in unpleasant variation in the price of real estate: Since large number of land developers understand the differences in the principles that runs the market of property it is also obligatory for them to evaluate the altering level of supply and demand during any period of time. Social alternations such as immigration and higher rate of interest represents declining activity of the purchaser and this might result in declining demand of customers. Risk assessment methods: Sensitivity analysis: Sensitivity analysis can be defined as the vital approach of analysing risk. Sensitivity analysis assist in assessing the effect created on profit associated to important variables (Almeida, Hankins and Williams 2016). The objective of senility analysis is to assess the set of alterations that will assist the appraiser in advancing from the stage of identification or outcomes for the variables that are controlled by distributing the likelihood to each of the variables. Risk evaluation is understood as the procedure of evaluating the recognized risk together with the correlation between the risks. At the time of risk assessment, a particular risk situation for any specified risk portfolio is plotted and becomes the base of subsequent risk control. To derive the answer of over viewing the correct actions of risk identified becomes the second step in analysing and evaluating. The methodology used in the risk evaluation is greatly reliant on the quality of information and inflow of appropriate risk exact information for both the quantitative methods and qualitative methods. Reference List: Almeida, H., Hankins, K.W. and Williams, R., 2016. Risk management with supply contracts.The Review of Financial Studies. Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Chan, L.K., 2013.AAT.: Principles of Taxation. Paper 5. Pearson Education Asia Limited. Christie, M., 2015. Principles of Taxation Law 2015. Djambov, F., Veltrop, M. and Wu, L.S., 2016. Tax Seminar I on Relevant Issues Related to the Permanent Establishment in the Light of the OECD Model Tax Convention on Income and Capital.MaRBLe,1. Fleurbaey, M. and Maniquet, F., 2015.Optimal taxation theory and principles of fairness(No. 2015005). Universit catholique de Louvain, Center for Operations Research and Econometrics (CORE). Kabinga, M., 2015. Established principles of taxation.Tax justice poverty. Kiprotich, B.A., 2016. Principles of Taxation.governance. Laporte, B. and Rota-Graziosi, G., 2014. Principles and dilemmas in mining taxation.Financing sustainable development by addressing vulnerabilities. FERDI, forthcoming. Ma, G.M., 2017. Subcontracting Services to a Company and a Permanent Establishment According to Article 5 Paragraph 3 Letter b) UN-Model-Convention.Intertax,45(6), pp.461-466. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Pope, T.R., Rupert, T.J. and Anderson, K.E., 2016.Pearson's Federal Taxation 2017 Comprehensive. Pearson. Razin, A. and Sadka, E., 2014. Principles of International Taxation. InMigration States and Welfare States: Why Is America Different from Europe?(pp. 32-35). Palgrave Macmillan US. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Schreiber, U., 2013.International company taxation: an introduction to the legal and economic principles. Springer Science Business Media. Tan, L.M., Braithwaite, V. and Reinhart, M., 2016. Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice.International Small Business Journal,34(3), pp.329-344. Woellner, R.H., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law Select: Legislation and Commentary 2016. Oxford University Press. Zeff, S.A., 2016.Forging accounting principles in five countries: A history and an analysis of trends. Routledge.