The Complications of Physician-Assisted Suicide - Free Essay Example

Sample details Pages: 5 Words: 1623 Downloads: 9 Date added: 2019/06/24 Category Law Essay Level High school Tags: Assisted Suicide Essay Did you like this example? There is a heavy debate on the legality, morality, and ethics surrounding physician-assisted suicide because itrs difficult to determine what qualifies a person for assisted suicide because there has not been enough thorough research. There are many aspects, both beneficial and detrimental, that have not been adequately explored. This should be a cause for concern for both doctors and patients. Don’t waste time! Our writers will create an original "The Complications of Physician-Assisted Suicide" essay for you Create order The controversy surrounding physician-assisted suicide and voluntary euthanasia is rooted in the lack of knowledge about the regulations, demand, qualifications, moral and ethical issues, the current legality surrounding the issue and why it should continue to be illegal in most states. Most who oppose physician-assisted suicide base their opinion on the moral and ethical arguments and the possible risks. In the American Medical Association Journal of Ethics, Faith Lagay states, Physician-assisted suicide is fundamentally incompatible with the physicians role as healer, [it] would be difficult or impossible to control, and would pose serious societal risks (Lagay,2001). Physician-assisted suicide can not be considered palliative care, which is specific medical treatment focused towards patients with serious or terminal illness, because it is not healing the patient and is generally considered unethical. In the New England Journal of Medicine (NEJM), Richard A. Gingrich, M.D explains that Many patients are very susceptible to feelings of guilt of being a burden on their families which could lead to requesting assisted suicide not because they really want to die, but because they may feel that their families, or even society, would be better off without them (Gingrich , 1993). This is a major concern for physicians who would be willing to conduct assisted suicide because itrs difficult to determine the real reasons someone would request it. Guilt on the part of the patient is not considered a valid reason because it could be a side effect of a mental illness or trauma. Stephen S. Lefrak, M.D., a reputable professor of medicine, states in the NEJM, The error lies in assuming that physicians have the talent and the personal qualities to meet the proposed safeguards and policies. Can we be so arrogant about our abilities that we would allow ourselves to govern the distribution of death? (Lefrak, 1999). This quote makes an essential point, itrs not another personrs responsibly or right to decide the fate the end of anotherrs life. Nobody should be granted the power to rightfully and inconsequentially distribute death, which is essentially what physician-assisted suicide is. On the other hand, people who support physician-assisted suicide or euthanasia refer to it as treatment for patients as a euphemism to make people believe that itrs a medical procedure to ease the morality issues. The supporters defence explains that the main argument is that people have the right to control what happens to their own body and have the right to make their own decisions. Faith Lagay states, Most terminally ill patients who wish to commit suicide want to do so by medical means, nonviolently, out of respect for themselves and others. Yet medical suicide is not easy to accomplish; dosage and timing of drug administration matter critically, especially if the drug is taken orally, and failed attempts can cause greater trauma than death itself for the patient and caregivers. Patients may beg caregivers to complete their failed attempt at dying. These circumstances and possible consequences convince some physicians that helping a patient who is determined to end his or her l ife prevents a greater harm than it causes. Moreover, some believe that ending, at a patients request, the physical pain and mental anguish from which that patient will not recover does not violate the spirit or goals of medical ethics (Lagay, 2001). Some argue that if someone is experiencing unbearable and constant pain deserves the option to make the decision to end their own life if they feel itrs totally necessary, but is it worth the possible detriment? Therers still questions left unanswered on how to determine what makes that totally necessary in a specific situation. Lagay also states, Some bioethicists believe that, when law and professional ethics come into conflict, physicians have obligations beyond their one-on-one covenant with patients. Alex Capron and Eliot Freidson, for example, have written that physicians have a social and political duty to create an environment that encourages the ethical practice of medicine. On this view, physicians should support and campaign for regulations that ensure humane care for the terminally ill and reimbursement for the costs of proper end-of-life care. Such provisions will reduce patients concerns that their end-of-life care is overwhelmingly burdensome to others (Lagay, 2001). A main concern that advocates have is to provide a respectable, proper end to oners life. Advocates for legal assisted suicide argue that allowing a small number of assisted suicides under carefully controlled and restricted conditions is better than secret and unregulated activity. There are many different laws and regulations is each state, some states have relatively lenient laws and in others itrs completely illegal. It is stated that in most states, a licensed healthcare professional who, with the purpose of helping someone commit suicide, provides the physical means by which another person can commit or attempt to commit suicide, or participates in a physical act by which another person commits or attempts to commit suicide, is guilty of a felony. Only seven states in the US (and DC) have legalized physician-assisted death with the exception of certain qualifications. These states are California, Colorado, Hawaii, Montana, Oregon, Vermont, Washington, and DC. The patient must be at least 18 years old, must have one written request and two oral requests (at least 15 days apart), and have less than 6 months until expected death (State-by-State, 2018). Every few years these laws change and adapt to the needs of the people in those specific states and more sta tes have continued to be more open to legalizing assisted suicide for specific patient situations. Faith Lagay states in the American Medical Association Journal of Ethics, That a state can legalize physician-assisted suicide, as Oregon has in fact done, highlights the difference between whats legal and whats ethical; what the state allows residents to do and what members of a given profession, in this case medicine, believe they ought to do. Though a state may legalize physician-assisted suicideor abortion, or capital punishment, for that matterit cannot force doctors who oppose the practice on grounds of professional ethics or from personal beliefs to participate. In Oregon, the legal right to seek a physicians help in ending ones life went into effect in 1997 (Lagay, 2001). Laws surrounding this topic are very difficult to put into place because the laws would have to be more generalized to suit more than just certain patients, causing a more widespread normalization of this prac tice. Normalization would increase the possibility of doctors suggesting assisted suicide to vulnerable patients that wouldnt have thought of it as an option in the first place. The misuse of this practice by physicians and the vulnerability of patients is one of the main concerns in regards to physician-assisted suicide, because they are the most difficult aspects to control. Doctors who support physician-assisted suicide have to consider the factors behind a patientrs request for assisted suicide, and it depends on specific circumstances if the doctor would be willing to assist a patients death. Itrs stated in the American Medical Association Journal of Ethics, If a state does legalize physician-assisted suicide, what choices do physicians in that state face? Must they opt either to (1) refuse aid to patients determined upon killing themselves, thus driving those patients to seek help from other, possibly unknown, physicians or inexperienced caregivers or (2) violate their professions principal code of ethics? (Lagay, 2001). One of the main reasons a doctor might consider it is if the patient experiences unrelenting, constant pain. It can be extremely difficult to determine a patients level of pain, because there is no actual medical way to measure pain other than by the patientrs word, which increases the inconsistencies of a patient evaluation. Itrs ra re that a mentally competent person would actively chose suicide over other medical treatments and itrs difficult to determine oners mental competency without having a foolproof system of determining such, which has not been put in place. So until that is created, physician-assisted suicide should not be legalized. There is not enough research around the drugs or methods used to conduct euthanasia or the effects that come along with the drugs. There has continuously been more questions than answers, doctors know that there are both benefits and deficits but dont have the evidence to come to a solid conclusion. There seems to be more possible disadvantages than advantages because itrs more difficult to control the negative, unexpected outcomes. It is extremely important to have the most accurate and useful information on physician-assisted suicide because it is human lifes that are at stake. There needs to be continued research on all the possible deficits to the patient, the families, and the doctors involved. Currently, society doesnt have the essential information needed to create a policy that would comply with all the ethical issues brought about by assisted suicide, and that is why it should not be legalized until that information is obtained. Works Cited Fiesta, Janine. Legal Aspects of Physician-Assisted Suicide. Nursing Management, vol. 28, no. 5, 1997, p. 17. https://web.b.ebscohost.com.libproxy.cnm.edu:8080/ehost/pdfviewer/pdfviewer?vid=1sid=261ce594-60df-436c-a4eb-e1e310e4aad4%40sessionmgr104 Gingrich, Richard. Assisted Death and Physician-Assisted Suicide | NEJM. New England Journal of Medicine, 1 Apr. 1999, www.nejm.org/doi/full/10.1056/NEJM199304013281313. Lagay, Faith. Physician-Assisted Suicide: Whats Legal and Whats Professional? Journal of Ethics | American Medical Association, American Medical Association, 1 Jan. 2001, https://journalofethics.ama-assn.org/article/physician-assisted-suicide-whats-legal-and-whats-professional/2001-01 Lefrak, Stephen. Assisted Death and Physician-Assisted Suicide | NEJM. New England Journal of Medicine, 1 Apr. 1999, www.nejm.org/doi/full/10.1056/NEJM199304013281313.

Men And Women Communicating Essay - 1819 Words

Men And Women Communicating Communication between males and females has always been somewhat complicated. Because we are arguing that males and females have different cultures we wanted to take a look at what some of these differences might be. According to our research the inherent differences between male and female culture are the different roles that society holds for them and the ways these roles lead to different communication styles. The stereotypes that men and women grow up with affect the types of ways in which they communicate. We first wanted to take a look at how they specifically differ while men and women are arguing or having normal conversations. We also looked at the different types of networks that men and women†¦show more content†¦This causes women to become more vocal. Tannen suggests that status affects many different ways in which men communicate and raises several different examples. One area she found was that men tell more stories and jokes than women. She suggests that they are not doing this to be funny but instead do it to again to negotiate status. They often tell stories in which they are the heroes and act alone to overcome obstacles. While women use storytelling to gain support from her personal networks. They use their stories that, if they are the subject of, contain her doing something foolish to put her at the same level as the listener. In this way women are not concerned with status as with relating and gaining support. Men and women also differ when they are listening. While women tend to use eye contact and head nods to let the speaker know that she is listening. Men often do not use these techniques because they suggest agreement with the speaker. Women also a technique which Tannen calls cooperative overlap. This happens sometimes when women start to speak before the other person finishers speaking. They usually do this to agree and show support for what the speaker is saying. 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Discussing Hiroshima Free Essays

Hiroshima by John Hersey provides the reader with a front row seat to the devastation that atomic power can cause. This book tells the story of the bombing of Hiroshima, Japan on that fateful day in August, 1945, through the eyes of various survivors. Through the eyes of those survivors, we are able to see a glimpse of the horror that occurred on August 6th, 1945. We will write a custom essay sample on Discussing Hiroshima or any similar topic only for you Order Now We are able to see how devastating atomic power can be, not only structurally and physically, but also the long term repercussions as well. The force of the atomic bomb that was dropped on Hiroshima on August 6th, 1945 was absolutely devastating. The pressure from the explosion â€Å"varied from 5. 3 to 8. 0 tons per square yard†, and â€Å"had more power than 20,000 tons of TNT. † The bombs blast was forceful enough to move gravestones, knock over railroad cars, and move concrete bridges. The heat of the bomb at its center â€Å"must have been 6,000i Celsius. † The bomb caused concrete to become discolored to a â€Å"light, reddish tint, had scaled off the surface of granite. . . and left prints of the shadows left by its light. † Over 2,500 yards away from the center, a shadow was found that had been â€Å"projected by the handle of a gas pump. There were also a few â€Å"vague human silhouettes† found near the center. Over 62,000 buildings were destroyed, and nearly 6,000 were devastated beyond repair. â€Å"In the heart of the city. . . only five modern buildings. . . could be used again without major repairs. † Houses had been knocked down, whole city blocks had collapsed, fire engulfed everything, and â€Å"gas storage tanks went up in a tremendous burst of flames. † There was â€Å"four square miles of a reddish-brown scar† where everything burned down. On the roadways there were â€Å"hundreds of crumpled bicycles, shells of streetcars and automobiles, all halted in mid-motion. Of the 245, 000 people that lived in Hiroshima when the bomb dropped, 100,000 died and another 100,000 were injured. This number was much greater than the original estimate that â€Å"78,150 people had died, 13,983 were missing, and 37,425 had been injured. † As more and more corpses were recovered from the wreckage, the death toll raised to over 100,000. It is calculated that â€Å"about 25 per cent had died of direct burns from the bomb, about 50 per cent from other injuries, and about 20 per cent as a result of radiation effects. Of those that died, there were hundreds of school girls who had been enlisted to clear fire lanes, 65 out of 150 doctors, 1,654 out of 1,780 nurses died (or were to injured to work), and at the Red Cross Hospital there were only 6 doctors and 10 nurses able to work. The injuries sustained from the bombing were primarily burns, but also injuries from falling debris. Some burns had formed patterns onto persons skin as â€Å"white [clothing] repelled the heat of the bomb and dark clothes absorbed it and conducted it to the skin. Burns caused directly by the bomb i tself caused a persons skin to slip off in â€Å"huge glove like pieces. † The burns were â€Å"first yellow, then red and swollen, with the skin sloughed off, and finally. . . suppurated and smelly. † Upon coming across 20 soldiers, it was stated that their â€Å"faces were wholly burned, their eye sockets were hollow and the fluid from their melted eyes had run down their cheeks. Their mouths were mere swollen, pus covered wounds. . . † Nausea and vomiting were profound, caused by the â€Å"odor of ionization. . . given off by the bomb’s fission. Many more drowned in the river while trying to escape the raging fires. Once in the river, the found themselves to weak or injured to badly to cross and drowned when the tide came in. Many people were told that â€Å"there is no hope for the heavily wounded. They will die. We can’t bother with them. † Help was primarily given to the lightly wounded as it took less time, and therefore, more lives could be saved. For the most part, only saline and iodine were used to treat injuries, as there was a severe shortage of medical supplies. There were thousands of injured persons that had no one to help them. Although people were dying by the hundreds, there was nobody to carry away the corpses. The scene of hospitals was that of the living laying among the dead, and in their state of shock it was difficult to tell them apart. Doctors were overwhelmed with the â€Å"thousands of patients sprawled out among [the] corpses. † Although there were many that were â€Å"gruesomely wounded†, there were also many that died while having no apparent injuries. The remains of the deceased were eventually cremated, the placed in envelopes with their name upon it. Time was taken to do this because â€Å"disposal of the dead, by decent cremation and enshrinement, is a greater moral responsibility to the Japanese than adequate care of the living. † The few who were not seriously injured felt a sense of guilt for their lack of injuries. Many people only helped their own family, unable to â€Å"comprehend or tolerate a wider circle of misery. † Hysteria and shock began to set in, many became numb to their surroundings. They were â€Å"so emotionally worn out that nothing could surprise them. † To many ‘the bombing almost seemed a natural disaster. . . as the terrible aftermath and human suffering â€Å"reached so far beyond human understanding. † Many of the survivors suddenly felt sick about one month after the bomb was dropped. They came down with the â€Å"strange, capricious disease which came later to be known as radiation sickness. † This unprecedented disease had 3 stages. The first stage was a direct reaction to the bomb going off. These were the many â€Å"apparently uninjured people who died so mysteriously in the first few hours or days. † This is what â€Å"killed 95 per cent of the people within a half mile of the center [of where the bomb was dropped], and many thousands who were farther away. Although they may have had burns, these people died from the radiation, not the burns. The radiation caused their â€Å"nuclei to degenerate†, basically, every cell in their body broke down. The second stage of radiation sickness began 10-15 days after the bombing. Signs exhibited included hair loss, diarrhea, and fever. Then 25-30 days after the bombing, new symptoms began to develop. These symptoms included blood disorders, a drastic drop in white blood cell count (WBC), a rise in i nfections due to the drop of WBC, hemorrhages, slow healing of simple wounds, and anemia. The third stage followed after, and lasted anywhere from one week to several months or longer. The primary symptom was the fluctuation in the white blood cell count. After the WBC had stabilized, wounds would finally begin to heal. As the burns healed, keloid scars formed. Keloid scars were â€Å"hideously ugly, thick, itchy, rubbery, copper-red crablike growths. † There was, at that time, no reliable literature on treatment for these scars. Doctors found that if they removed the keloids, the often returned. Yet, if left untreated, the keloids would sometimes become infected and affect the surrounding muscles. The survivors also had a higher incidence of leukemia- 10 to 50 times higher than the norm. Other types of cancer were also higher among the survivors. Many survivors developed â€Å"A-bomb cataracts†, children’s growth was stunted, as well as various long term heath problems like â€Å"anemia, liver dysfunction, sexual problems, endocrine disorders, and accelerated aging. † â€Å"The Japanese tended to shy away from the term ‘survivors’. . .. † and instead referred to them as â€Å"hibakusha†, or â€Å"explosion affected persons. † The hibakusha’s â€Å"lived in an economic limbo† as the Japanese government didn’t want to acknowledge them. By not acknowledging them, the government didn’t have to accept â€Å"moral responsibility for the heinous acts of the victorious United States. † At this point, â€Å"the anger of many hibakusha. . . modulated towards their own government. † There were no special provisions provided for the hibakusha until 1957. In 1957, the A-Bomb Victims Medical Care Law was established. This provided support, free medical treatment, and eventually monthly allowances for the hibakusha’s. However, many hibakusha’s initially rejected it as they had â€Å"a suspicion of ulterior motives. † Employers developed a prejudice against the hibakusha due to their â€Å"A-Bomb sickness; a nagging weakness and weariness, dizziness now and then, digestive troubles, all aggravated by a feeling of oppression, a sense of doom. . . † Surprisingly, there was a divided opinion about the use of the bomb on Hiroshima. Father Siemes stated that, â€Å"Some of us consider the bomb in the same category as poison gas and were against its use on a civilian population. Others were in the opinion that in total war. . . there was no difference between civilians and soldiers. . . † Hiroshima was engulfed by devastation from the instant the atomic bomb went off, and for many years to follow. Over 100,000 lost their lives, and the survivors, or hibakusha, lost the lives they once knew. As we move forward with new technology, we must look to the ahead to see the future outcomes new technologies could hold. Hopefully, as we look to the future, we remember that atomic power can be devastating. It is amazing that something so small could nearly level an entire city, cost thousands their lives, and still has reverberating effects long after the dust has settled. How to cite Discussing Hiroshima, Papers

Foundation of Taxation Law Tax residency needs

Question: Describe about the Foundation of Taxation Law for Tax residency needs. Answer: 1. Based on the given situation and the related facts, Freds tax residency needs to be determined for the given tax year. In determining the tax residency of Fred or any other individual taxpayer, subsection 6(1), ITAA 1936 provides for the following four tests and the taxpayer needs to fulfil atleast one of these tests in order to be classified as resident of Australia for the purposes of tax (Nethercott, Richardson Devos, 2016). Domicile Test This is applicable to determine the tax residency status of Australian residents based on the underlying location of the permanent residence. This test is not applicable in case of Fred since he is an English resident and thus non-Australian domicile holder (Barkoczy, 2014). Superannuation Test This is applicable only for government employees stationed abroad which is not relevant for the given case (Gilders et. al., 2015). 183 Day Test This is applicable for foreign residents such as Fred who have to stay in Australia due to various reasons. The conditions to be satisfied for obtaining Australian tax residency are as follows (Deutsch et. al., 2016). Minimum stay of 183 days in Australia Fred has managed to comply with this Intention of settling in Australia Fred has no such intention as his stay is linked to ongoing professional commitment and hence no investment in Australia. Fred is not an Australian resident as per this test. Resides Test - This is applicable for foreign residents such as Fred who have to stay in Australia due to various reasons. The relevant factors which decide on the tax residency status are highlighted below (Hodgson, Mortimer Butler, 2016). Underlying significance of the reason of visit In Freds case, reason is employment which has lasted for 11 months and would be considered highly significant. Personal and professional ties in Australia Fred has come along with wife and has not made a single visit to Australia thus indicating strong ties. Social arrangement in Australia Fred is leading a life that is a fair replica of corresponding life in England. Thus, in accordance with this test, Fred is a tax resident of Australia. 2. Case law 1 - Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Relevant Facts Company purchased a land for copper mining from the available funds which the taxpayer knew were insufficient to begin with. No mining was conducted due to unavailability of the working capital Land ownership was given to the other company in the return of the subsequent shares of the other company Huge profits resulted to the old owners of the land from the shares Arguments of the taxpayers The action of land sale amounted to substitution of one capital asset with other investment i.e. shares (Coleman, 2011). Judgement The court declared that the intention behind the purchase was not to operate the mining on the land as fund insufficiency was evident.. The company did not implement the mining and liquidated the land to the other company with the intent of maximizing the profits. Shares produced sizable proceeds to the company. Therefore, the action of sale reflected business activity and the ordinary proceeds would be assessed as per the section 25(1) of ITAA, 1936 (CCH, 2014). Final conclusion Received income - Assessable Case law 2- Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Relevant Facts Company purchased the land for coal mining Coal reserves exhausted from regular coal removal Investors sold the land after subdivision and requisite land development works Significant expenditure incurred in the process of land development Ample profit was obtained from the sale Arguments of the taxpayers The investors of the company argued that the land was effectively utilised for coal mining for several years and gradually got exhausted in the coal reserves. Therefore, excess mining was not profitable since the land would not be used for any other purpose. Thus, various land development works were organised and sold for residential purpose (Jade, 2016). Judgement On the basis of the arguments of the investors, the court argued that the company was actively involved in the coal mining and there was no future plan for liquidation of the land. Hence, the action of land sale would be considered as realisation of the capital asset and does not constitute business action (Jade, 2016). Final conclusion Received profit - Capital income (Non Assessable) Case law 3 - FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Relevant Facts Land used for drying of fishing shacks and other related business equipment. The ownership of the land was transferred to the land development companies The new investors did subdivision of land into plots, fencing, gardening, water supply units and so on to enhance the commercial rate Alteration in the Article of Association by the new owners to allow alternate usage of beach side land. Sale of the plots brought huge returns for the company. Arguments of the taxpayers They utilisation of the land was for drying the shacks and amounted to realisation of the business asset (Barkoczy, 2014). Judgement The court reached the decision that no matter that the land was initially used for fishing but the land was further acquired for making high profits by indulging in the land development business. The updated Article of Association for the company along with land developments works undertaken for enabling the sale are the evidence for the same. The benefits generated from the sale were business gains and assessable for tax (CCH, 2016a). Final conclusion Received gains - Ordinary income (Assessable) Case law 4 - Statham Anor v FC of T 89 ATC 4070 Relevant Facts Deceased land owned by the taxpayers and used for farming. Cattle business established on the land to receive the income because of low the financial conditions The business failed and thus forced the taxpayers to sell part of the land through sub-plotting. Commissioner declared that the nature of the received gains as ordinary income Arguments of the taxpayers Taxpayers argued that they needed fund to sustain themselves and manage their distressed financial conditions and hence, started the cattle firm, which became unsuccessful. Thus, the land sale action was adopted (CCH, 2004). Judgement Court accepted the arguments of the taxpayer and declared that the taxpayers sold land so that produced amount would be used to improve the dwindling financial conditions of the family. Both the taxpayers did not willingly liquidate the land with the business motive. Therefore, the final judgment was in the favour of the taxpayers and the received income was not held assessable (CCH, 2016b). Final conclusion Derived income - Capital income Case law 5 - Casimaty v FC of T 97 ATC 5135 Relevant Facts 998 acres land was received by the taxpayer from his father The taxpayer had issued loans at higher interest rate to engage in farming. The business failed due to drought The dues kept on increasing on the taxpayer leading to financial distress. Taxpayer had to sell a large part of the land to refund the issued amount The remaining part of the land was consumed for farming by the taxpayer The earned amount resulted from sale would be assessable under isolated transaction as argued by the Income Tax Commissioner. Arguments of the taxpayers It was claimed by the taxpayer that he needed fund on immediate basis and hence sold land without indulging in any advertisement and with the intention of farming on residual land (CCH, 2016 c). Judgement Court had stated that the taxpayer had acquired the land for farming. However, the financial dues kept on piling on him, which enforced the taxpayer to sell such a large section of the land. No underlying business activity was directed by the taxpayer. There was no motive to commence any business and the central intention of farming was continued even after the sale of the land. Hence, there was no tax liabilities on taxpayer since, he only realised the available capital asset (CCH, 2016 c). Final conclusion Received income - Capital income (Non-Assessable) Case law 6- Moana Sand Pty Ltd v FC of T 88 ATC 4897 Relevant Facts Company extract sand from the owned land for this purpose only. Sand reserves ended due to continuously mining from land and land turned ripe. Company divided the land, installed value addition works and finally sold it. Sizable proceeds were earned by the company Arguments of the taxpayers In regards to consumption of the exhausted land, they performed the land development s without it selling was not feasible. Hence, only realisation of capital asset (Coleman, 2011). Judgement The court reached the judgement that the company implemented the sand extraction on the land and when the land converted to ripe, they started land development actions. The court declared that company shifted to the business of land development and selling, irrespective of the fact that initially the core intent was sand mining. The companys net profit from sale of the land was purely assessable for taxation (Gilders et. al., 2015). Final conclusion Received net profit - Ordinary income Case law 7 - Crow v FC of T 88 ATC 4620 Relevant Facts Taxpayer borrowed fund to buy land. At the initial stage, the land was employed for agriculture Afters some time the land was liquidated by composing different parcels of the land and this process continued for years where new land was also purchased and farming was completely stopped. The net profit generated from the sale was $388,288 Arguments of the taxpayers The taxpayer argued on the basis of the initial act of farming that initially, farming was conducted and in the progression action the land was sold due to financial distress. Thus, it ought to be regarded as realisation of capital asset (CCH, 2016d). Judgement The honourable court opined that the initial intent of the taxpayer was to formulate profit from sale of land and farming was only temporary. The taxpayer had the core goal that after certain time, the land was divided into sub sections and sold at premium price. The taxpayer systematically conducted the sale of these plots and bought nearby parcels of land for development and hence operated in a systematic manner. The net profit would be assessable for income tax in the accordance to the section 25(1) of ITAA, 1936 (CCH, 2016d). Final conclusion Generated income Ordinary income Case law 8- McCurry Anor v FC of T 98 ATC 4487 Relevant Facts Taxpayer purchased a property The property had some old houses It was found from the market scenario that the commercial worth of the property was high, if they constructed new houses and sold off Hence, taxpayer borrowed money and started the construction of new houses on the property Advertisement was also followed to get higher revenue They held the land for the potential purchaser till they get higher proceeds Considerable profit received from the houses Arguments of the taxpayers The sale of property was caused due to impending loss and thus in the process, the taxpayers realised the capital asset (CCH, 2016e). Judgement The court ruled that the received proceeds were accountable for taxation. Since, the taxpayers had purposely constructed the house for deriving maximum proceeds. They even used borrowed money for the development actions. Thus, the business course of action was chargeable for taxation under ordinary income hypothesis of ITAA, 1936 (CCH, 2016e). Final conclusion Derived profit Assessable Income References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on September 13, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 13, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 13, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 13, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 13, 2016) CCH 2014, Australian Master Tax Guide 2014, 52nd eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 7th eds., LexisNexis/Butterworths Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Jade 2016, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 (Accessed on September 10, 2016) Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney,

Musical Career of B.B. King

Table of Contents Abstract Introduction Conclusion Works Cited Abstract Riley B. King was born in Mississippi Delta to parents whose only profession was sharecropping. While at a tender age of five years, his parents were divorced and he ended up living with his mother in downtown Mississippi. By the time he was celebrating his seventh birthday, the young boy was performing chores that were befitting an adult.Advertising We will write a custom research paper sample on Musical Career of B.B. King specifically for you for only $16.05 $11/page Learn More When he turned nine years, he had to live on his own after his mother and grandmother passed away. With his mother who was his sole source of inspiration gone, King turned to the church for solace. While attending church, King got inspiration from the music presented during worship. This inspiration gave him the desire to become a gospel musician when he grew up. His preacher taught him how to play the guitar and through his employer, he acquired his first guitar at the age of 12. Life presented many challenges for him and he had to sing for a small fee in street corners for survival. This humble beginning later on became a stepping-stone for a great musical career spanning many years. This research paper talks about the musical background and musical career of B.B. King. The paper also examines his achievements and awards. Introduction Riley B. King was born in Mississippi Delta to parents whose only profession was sharecropping. While at a tender age of five years, his parents were divorced and he ended up living with his mother in downtown Mississippi. By the time he was celebrating his seventh birthday, the young boy was performing chores that were befitting an adult. When he turned nine years, he had to live on his own after his mother and grandmother passed away. With his mother who was his sole source of inspiration gone, King turned to the church for solace. While attendin g church, King got inspiration from the music presented during worship. This inspiration gave him the desire to become a gospel musician when he grew up. His preacher taught him how to play the guitar and through his employer, he acquired his first guitar at the age of 12. Life presented many challenges for him and he had to sing for a small fee in street corners for survival. This humble beginning later on became a stepping-stone for a great musical career spanning many years. (Academy of Achievement) Historians agree that B.B. King has made much contribution in making blues gain acceptance and reverence across nations. King has combined his tenacity, character, and style to bridge the great differences created by political opinions, economics, race and cultural differences. All throughout the globe, King is hailed as an idol and representative of American customs. Historians agree that King is a musician of his own class. The rising disintegration of music, coupled with Kingâ€⠄¢s gift, character and ability to endure for long all indicate that it will be hard to get another blues icon that is immediately identifiable in popular culture. King’s real journey toward stardom can be traced back to 1946 when he was only 20 years old. Armed with only $2.50, he set out on a journey from his hometown for Memphis in search of a better life.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More This turned out to be a journey that would transform his life and music career. By the time King began performing blues it was confined to its origins, jukebox joints. King helped change this trend and took blues to the deluxe concert halls across the globe. This is seen as the first and the most important of King’s achievements. (Cooksey) King is believed to be farsighted when it came to blues. He is credited for having been the first to experiment the connection betwee n widespread tours and music sales. While King was working hard to make money through music sales, he was also inventing ways to make blues more acceptable to the world. He did this by fusing many genres in his music. His style of music became a great inspiration to various musicians in the blues industry. Even in old age, this trend has not stopped and he is still bringing new creations in the music. He is credited with fusing elements of waltz, funk, pop, and soul to blues. Another achievement and one that is often overlooked in King’s life is his ability to deal with adversity. Although he has chosen to travel a forlorn journey for both himself and his career, he has lost many fellow musicians, acquaintances and even lovers. In his life, King has never been known to have much luck with wives and even children. Despite these personal and tragic misfortunes, he has not lost hope in life. King has been termed as one of the people with the greatest desires to learn and accompl ish the goals they have set out for themselves. Even in old age, King has sworn not to change his lifestyle or to scale down his schedule of performances. This is despite the fact that the aging musician is struggling with diabetes. This can only be termed as a great achievement and motivation not only for other musicians but for the public as well. (King Ritz 12) Despite taking blues to a higher level and his unmatched ability to deal with personal issues, King has other numerous accomplishments and awards. Towards the 1970’s, almost all the new generation of musicians claimed that they were inspired to enter in to music by B.B. King. His 1965 albums Live at the Regal and the 1966 Don’t Answer the Door Part 1 remained on top of the Rhythm and Charts for the longest period than any other music in history. In 1969, he opened a record 18 concerts for a single group, the Rolling Stones. In the 70’s and throughout the 80’s, King was making an average of 300 appearances per year.Advertising We will write a custom research paper sample on Musical Career of B.B. King specifically for you for only $16.05 $11/page Learn More This translated to almost one appearance per day, a record for any living musician. These dates were scattered all around the globe. In 1984, he was included into the Blues Foundation Hall of Fame (BFHF), which is the highest honor for Rhythm and Blues musicians. Three years later, he was incorporated in to the Rock and Roll Hall of Fame (RRHF), which is also a highest honor. (Universal Music Group) In 1987 the same year that he was inducted into the RRHF, he also earned his music achievements also earned him a Grammy Award for Lifetime Achievement. This Grammy Award was a great boost for his career. In recognition of his achievements, great music schools like the University of Mississippi, Yale, and Berklee College of Music have all awarded him honorary doctorates for his immense contribut ion to the music industry. In total, the King of Blues has received close to 18 Grammy Awards and the coveted Presidential Medal of the Arts. On top of this, he has also been awarded the Kennedy Center Honors. He has also opened clubs bearing his B.B. King Trademark in every major American city. He has also published an autobiography, Blues All Around Me, which remains a bestseller around the world. Due to old age, he has scaled down his performances from an estimated 300 to 250. This is still a high number for a musician who is well into his eighties. (Sharp) Conclusion B.B. King’s influence into the world of blues is unquestionable. The musician boasts of 75 albums to his feather. However, lovers of blues music have questioned his character in the recent past. Some critics claim that King does everything including compromising his art just to arouse public interest. On top of this, some blues musicians claim that King has left his traditional role of mentoring them since at taining the celebrity status. This is not strange considering that King has his whole life lived a secluded life. Whether the skeptics and critics claims hold any truth is still a debatable subject. However, one undisputable thing is that King’s every move opens further doors for the advancement of blues music. This is in keeping with his traditional role of opening more doors for blues musicians to sell their music. This therefore makes it hard to claim that B.B. King has abandoned his role and fellow musicians. Works Cited Academy of Achievement. B.B. King Biography, 2010. Web. Cooksey, Gloria. B.B. King Biography, 2010. Web.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More King, B.B, Ritz, David. Blues All Around Me: The Autobiography of B.B. King. Avon Books, New York, 1996. 10-15. Print. Sharp, Steven. Long Live the King of the Blues, n.d. Web. Universal Music Group. B.B. King, 2010. Web. This research paper on Musical Career of B.B. King was written and submitted by user OldLace to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Coming of the Third Reich

The Coming of the Third Reich The book The Coming of the Third Reich written Richard Evans is aimed at examining the factors that could have contributed to the rise of the Nazi regime in Germany.Advertising We will write a custom book review sample on The Coming of the Third Reich specifically for you for only $16.05 $11/page Learn More The author presents a chronological account of the events that shaped the cultural and political landscape of this country in the first half of the twentieth century. Additionally, the scholar shows how Germany could be affected by various macro-environmental forces such as the global economic recession. However, at the same time, Richard Evans speaks about the individual narratives of people who witnessed the rapid transformation of the community. Their accounts can show how people’s lives were influenced by the political and economic upheavals. On the whole, one can say that the author gives a thought-provoking and interesting analysis of how the Third Reich came into existence. Admittedly, this book does not contain the information which has not been familiar to historians. The text was published in 2005, at the time, when thousands of books related to this topic had been written. However, this text can help the reader systematize his/her knowledge of this period; for instance, student can learn more about the political, cultural, social, and economic environment of Germany.Advertising Looking for book review on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More This is probably the author’s main rationale for writing this book. Overall, this work can be of great interest to a wide reading audience. There are several themes that are of great importance to Richard Evans. One should focus on such a problem as the sustainability of democracy. In his book, the author attempts to analyze the reasons why the Weimar Republic was transformed into one of the most total itarian states in the history of the twentieth century. Richard Evans pays attention to the confrontations and disagreements between the main political parties which played an important role in the Weimar Republic. For instance, one can speak the conflicts between the Social Democrats and the Communist Party. These political organizations were opposed to the Nazi party. However, they could not develop a common political agenda. In many cases, the legislative process in the Reichstag was extremely time-consuming (80). The author shows that these political organizations did not fully recognize the threat posed by the Nazis. This discussion helps the scholar demonstrate that the lack of political consensus can pave the way to the totalitarian regime. Additionally, one should not forget that the democratic government was often blamed for the results of the Versailles Treaty (75). The representatives of the Nazi Party emphasized the idea that the ratification of this treaty was an act of treason.Advertising We will write a custom book review sample on The Coming of the Third Reich specifically for you for only $16.05 $11/page Learn More Moreover, they laid stress on the notion that German liberalism led to the collapse of Germany (445). It seems that this evidence is quite valid because it can show how and why the National Socialist German Workers’ Party gained the trust of many voters. Certainly, the author does not argue that a democracy is essentially unstable. However, he provides an in-depth analysis of the political factors which enabled the Nazis to rise to power. On the whole, the author shows that the Weimar Republic was exposed to a great number of threats. It seems that Richard Evans is able to highlight the weaknesses of the German liberalism and democracy. One can say that the scholar’s analysis can enable the reader to see how Germany turned into a totalitarian and autocratic regime. While examining this issue, the writer examines both primary and secondary sources. In particular, he discusses the speeches made by various German politicians. For instance, Richard Evans provides an example of a speech made by Adolf Hitler in which he criticizes German democracy (324). Overall, these primary sources can highlight the internal conflicts within the Weimar Republic. Additionally, Richard Evans looks at the economy as one of the forces that shapes the values and priorities of people. This theme is also of great concern to this scholar. For instance, the author attaches much importance the outbreak of the Great Depression which became an important turning point in the history of Germany (232).Advertising Looking for book review on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More One should remember that before the beginning of this global recession, the National Socialist Party did not have many supporters. However, they derived some political benefits from this situation because they accused the existing political regime of being the underlying cause of hardships faced by German people. The scholar incorporates a great number of sources that can throw light on the impact of economic changes on the attitudes of people. For instance, he looks at the diaries of people who live in severe poverty (232). It should be kept in mind that the Great Depression affected many western countries and in Germany its effects were very palpable because at that time, this country was struggling with the legacies of World War I. Yet, the author’s analysis has an important limitation that should be examined more closely. For instance, the Great Depression was even more severe in the United States. However, the country was able to pass through these hardships. Similarly, the United Kingdom did not turn into an autocratic regime. These exceptions do not quite fit the arguments which lay stress on the role of economic performance. These are some of the limitations that should not be overlooked. The author also focuses on such a theme as anti-Semitism which affected the attitudes and decisions of many people in Germany. He shows that these prejudices and stereotypes attitudes were extremely widespread among many people (150). However, people, who held these views, did not have the authority to shape the lives of others. In turn, the rise of the Nazi party gave the political and administrative platform to these individuals. This is one of the aspects that can be identified. Moreover, anti-Semitism was widely used by many indiscriminate politicians who wanted to show that the problems faced by Germany could be explained by the actions of some very small group of people. This is why Jews were accused of â€Å"undermining the German nation† (150). N evertheless, the accusers did not give any examples to back up their arguments (150). To a great extent, these people relied on anti-Semitism in effort to create the image of enemies who are willing to prevent the German nation from achieving greatness. Richard Evans eloquently demonstrates the dangers of anti-Semitism or any other ideology which dehumanizes an individual on the basis of his/her race, ethnicity, or religion. This ideology becomes particularly dangerous at the time when a country passes through a period of economic and political difficulties. This is one of the aspects that can be identified. Richard Evans’ discussion of this theme can show why this rhetoric of racism eventually became the dominant ideology of the Third Reich and why it was used to justify many atrocities. So, the author’s discussion should be considered by students. On the whole, this book can be recommended to people who want to learn more about the history of Germany. This source is particularly helpful for explaining the origins of the political upheavals that engulfed Europe in the first half of the twentieth century. More importantly, this text can be useful for explaining the rise of the totalitarian regimes in some western countries. Overall, this text can be of great interest to students who study history. However, this book can be regarded only as starting point. There are some limitations that should not be disregarded. For instance, Richard Evans attempts to carry out a survey of various forces that shaped the political landscape of Germany. However, such books cannot capture every detail that can be important for explaining the rise of the Nazi party. In turn, there are many textbooks are aimed at examining one specific aspect of German history; for example, the culture of that period, the economic development of the country, or its political life. Such sources can be used by historians who want to have an in-depth understanding of how the Third Reich was established. Yet, this book can enable the readers systematize their knowledge of this historical period, especially its political conflicts. This is why it should not be overlooked. This text can be used during lessons. Richard Evans expresses several important ideas that can be discussed by educators and students during classes. For instance, the author illustrates the dangers of political populism and populists who reject the principles of critical thinking, logic, and realism. He shows that such people can stick at nothing in order to achieve power; moreover, the effects of their actions are usually disastrous. This idea can be illustrated by showing the logical inconsistencies within the rhetoric of the Nazi Party. In the course of his political career, Adolf Hitler never tried to enter into debates with his opponents who could highlight the flaws of his rhetoric. For instance, he often accused the democratic government of economic and geopolitical difficulties faced by Ge rmans. However, he avoided mentioning that Germany had been brought into World War I by the autocratic rule. Moreover, he did not say that at that time, the majority of Germans had wanted to end this war. As a rule, he made claims that could appeal to the self-esteem of many people. This is why he emphasized the superiority of the Aryan race over other nations (177). The sole purpose of this strategy was to gain the trust of voters, but not to improve the quality of life in the country. It seems this lesson can be of great relevance to the citizens of various countries since people should be able to know what kind of goals politicians try to achieve. By discussing these issues, a teacher can achieve several objectives. First of all, it is possible to show why the Nazis managed to win the loyalty of many people and come to power. However, at the same time, one can demonstrate the political choices made by citizens should be based critical evaluation of arguments and claims that are m ade by other people, especially political leaders. These are the main results that can be achieved in this way. Evans, Richard. The Coming of the Third Reich, New York: Penguin, 2004. Print.

The Alignment of Emerging Technologies with Businesses Research Paper

The Alignment of Emerging Technologies with Businesses - Research Paper Example The role of managers is clearly stated in the alignment process, citing various articles from journals on information technology. Â   Alignment is stated as a process which is supposed to be flexible in order to allow amendments to suit the changing business environment. Consumer needs are of utmost importance and are described as vital in the planning process. Other role players in the business enterprise are also given priority in the planning process. The time factor is also portrayed as very important for alignment in order for a business to reap maximum benefits from a business enterprise. Many businesses are facing the challenge of managing information in order to get maximum output. Managers have the obligation of ensuring information gathering, analysis and dissemination are successful in business. This forms the backbone of any enterprise. In order for a business to thrive, managers need to adopt the information technology that can assist them to achieve their goals. According to Paul A. Strassmann, "aligning information systems to corporate goals has emerged as the number one concern over the last five years in surveys of information systems executives". Aligning information technology with business is establishing a constructive connection between a business and tools of information technology in order to augment performance. Most of the consumers of industrial products prefer services which help sustain expenditure that is in line with their preferences. Consumers' preference is of utmost importance in the business industry. Businesses in a competitive market try to ensure that up-and-coming technologies are utilized before other competitors put them in to use. These are normally aimed at adding value to their product before any other player in the business field adapts to the new technology and that which increases production or sales volume. Many businesses tend to carry out market research in order to establish customers' needs. Most of the customers expect better products from their suppliers every day. It is therefore important that the management teams of various business enterprises ensure that they introduce commodities of a higher value each time in order to retain their consumers. An industry that is able to satisfy the needs of its customers builds confidence in them. Most businesses fail in alignment due to their ignorance of the roles of the information technology experts and business experts. As much as it is an information technology issue, the business aspect is of major concern. Without the business aspect, there exists no avenue for alignment. It is the business managers who decide when and why to venture in alignment. It is routine in most cases for managers to combine business experts with information technology technicians. This ensures that the business needs are catered for by business experts while the information technology field is left for the experts. ' Â  

The Role of Consumer Behavior in Marketing Decisions Research Paper - 2

The Role of Consumer Behavior in Marketing Decisions - Research Paper Example From this study it is clear that  nearly every respondent attested to the fact that McDonalds is a big market player in food products. This is because with regard to the food products that do well in the summer across the various market segments, every respondent gave an indication of having bought them in less than a week. The young market has a higher preference for McDonalds’ products than in the older market segments. It is clear that the older age segment still has a significant attraction to the McDonalds’ range of products. The most elaborate choice for McDonalds’ ice cream products in the summer has however been among the children, youths and young adults. All the respondents had a recent purchase experience with a McDonald’s product.  This paper outlines that  in order to find out the actual brand preferences that the respondents had for the various products offered at McDonalds, personal opinion was from each of the respondents. A question was asked regarding the specific brand choices and the decision making process behind them from each of the respondents. The three children and one adult bought vanilla ice cream cones from McDonalds while one young adult and two adults had chocolate dipped ice cream products.  Two of the remaining young adults bought strawberry yoghurt from McDonalds. Some of the reasons behind the decision to purchase the preferred product from McDonalds included identity with the company for all the children while one of the adults was having fun with his young son.

Examining switching costs as a moderator in the relationship between Essay

Examining switching costs as a moderator in the relationship between service personalization, customer satisfaction and customer - Essay Example Web presence with low price, low search costs, high power obtained and convenient with the appearance of the internet. The incredible growth of the internet is significant changing the way of business model. This is no exception that internet technology that significant influence and changing the global banking industry. Internet banking is fairly considered as one of the major achievements in global finance. Financial organizations and facilities invest heavily in the development of sophisticated internet technologies, to improve their daily operations. The internet exemplifies a new channel for expanding the customer base and raising customer satisfaction for banks. Today, a mere click of mouth can turn the world of financial services upside down, giving consumers unprecedented freedom in choosing the best provider of high-quality financial services (Chong Soo, Scruggs et al. 2002). Internet banking has recently become one of the most frequently discussed topics in professional l iterature. Numerous studies shown that internet has become the most popular electronic delivery platform for banking (Karjaluoto, Mattila et al. 2002). Open-access networks are studied and further used to deliver high-quality banking services directly to customers. Efficient provision of various information technologies and online financial services to customers has already become an inseparable component of the banks’ daily routine (Daniel 1999). Non-human interaction and extensive use of the internet operation are no longer surprising to anyone but, on the contrary, serve the principal channel for delivering financial services to customers all over the world. (Minjoon and Shaohan 2001). The Hong Kong financial services sector has changed significantly during the past decades. Previously, the banks used conventional, branch-based systems and organizational networks, to deliver financial services to customers. After then the banks have come to realize the need for lower cost methods of financial services delivery to customers, which would help them to develop new ways of attracting customers. Banks started to improve and restructure their product delivery mix, to include various technology elements and develop new approaches for financial services and business operations in the banking sector. An early breakthrough was ATM and 24 hours telephone banking services. To rapid development of internet and telecommunication technologies, most of banks was migrated the financial services to internet platform. Nowadays, online banking services exemplify one of the most successful achievements in the global financial services industry. The internet turns into the principal channel for enhancing customer service, as well as improving integration and interaction with their clients. Through the simplest form, the internet bank can use one single web-page in the Internet, to provide customers with high-quality banking services. (Jones, Mothersbaugh et al. 2002 ). Therefore, these are technologies that lead banks to acquire better opportunities to control their profit structures, costs, manage and possibly reduce operating expenses, as well as develop and sustain efficient systems of profitability management. The simplest website can provide customers

Importance Of Political Scandals To The Newspapers Media Essay

Importance Of Political Scandals To The Newspapers Media Essay The aims of this research are focused on assessing the importance of political scandals to the newspapers, on the role that the press assumes and how it is influenced by the fact that newspapers are supportive of political parties and on general trends that may be found in the coverage of political scandals by the quality press. The methodology used involves a comparative research that places side by side the study of three different scandals. Comparing the conclusions taken from the three cases studied this research aims to find general trends that are transversal to the newspapers while covering political scandals, but also to generalize the results to the British quality press. The reason to choose as object of the study newspapers instead of other media is related with the fact that in the United Kingdom the press is openly supportive of political parties, in contrast to what happen in television and radio broadcasters that are said to be independent. By studying newspapers it is possible to take an in-depth look at the conflict of interests of supporting a party, reporting the events to the readers and manager to report the situation keeping or increasing the profits of the newspaper. The relationship stated before influences the coverage produced by newspapers and the level of impartiality and independence that must be expected from them. The present dissertation will also take a look at the quality press instead of analysing the tabloid newspapers. While the tabloid press if often more connected with infotainment rather than serious news reporting, they are likely to have more scandals. Notwithstanding the fact that they report more scandals does not mean that they report it better, nor people who buy these newspapers expect it to be serious. In opposition to this reality there is the quality press. Even if openly supportive of political parties, the quality press is expected to give more serious news (Niblock, 1996:23; Conboy, 2005:12). People who buy these newspapers expect to be informed about issues related with international and political affairs. The reason why the Guardian, the Independent and the Daily Telegraph (including the Sunday versions) were chosen to be analysed is that they allow the coverage of the entire political spectrum. Analysing one newspaper would not be enough to generalize or to find trends that could be transversal to the quality press. However an analysis that includes the whole political spectrum in a system that is effectively bipartisan allows a more detailed comparison. In this context, one can expect that the Guardian will provide a Liberal/Labour vision of the facts, the Telegraph is expected to present a Conservative vision, and the Independent is expected to give an independent vision since the newspapers claims to be free from editorial connections since its beginning. The articles analysed are from the following dates: Cash for influence 25/01/2009 to 31/01/2009; Expenses Scandal 8/05/2009 to 15/05/2009; and finally Lord Ashcroft tax status 01/03/2010 to 07-03-2010. The criteria by which the articles were chosen to be analysed was if there was in them references to the scandal. The access to the newspapers was guarantee through the online archives present in the newspapers websites. In total 400 articles were analysed. Scandals The first story to be study is known as Cash for Influence and it is a scandal concerning four Labour Party life peers who were supposedly accepting money in order to help to make amendments to legislation. The peers involved were Lord Moonie, Lord Snape, Lord Truscott and Lord Taylor. The four Labour members were accused of breaking two principles of the Code of Conduct for the House of Lords. The story was first published in the Sunday Times on the 25th of January of 2009, when staff from the newspaper approached the four peers pretending to be lobbyists from an unnamed company. The peers told them that for the right amount of money they could help them introducing some changes to the legislation. The second story is about the British Parliamentary expenses scandal that was revealed by the Telegraph after a leak. The story broke on May 2009 and it involved the revelation of the expenses claimed by the Members of Parliament. The scandal received a lot of attention as it was shown that MPs were abusing the system of allowances and expenses related with their duty in the House of Commons. The last case to be studied involves Mr. Ashcroft and his tax status. The controversy around Lord Ashcroft is not recent, but in 2010 Ashcroft decided to come public with his tax status. The controversy aroused not from the legal wrongdoing but due to the fact that it was thought that the Conservative Party deputy chairman had agree to become resident in the UK for tax purposed when he was recommended for a peerage in 2000. The three stories involve financial transgressions/ controversies. The same logic that decided the newspapers to be analysed was also used in the selection of scandals. In the coverage of scandals: one of them is associated with peers from the Labour party, other is associated with people connected with the conservative party and the expenses scandals involve MPs from all the parties that are represented in the House of Commons. The scandals are all very recent and that, I hope, will provide an up to date perspective of the coverage of political scandals. Content Analysis The first decision that was to be made was considering the approach that should be used to answer the research questions. After looking at some studies concerning media studies produced before such as the works produced by Gans, 1979; Fishman, 1980; and Canel and Sanders, 2006; It was decided that an ideal approach to the study would be combining qualitative and quantitative research techniques. This is so because the questions involve a different type of answers but also because by combining different approaches the work will follow a principle of triangulation presenting greater validity. Triangulation is: the traditional view that quantitative and qualitative research might be combined to triangulate findings in order that they may be mutually corroborated (Bryman, 2006:608). For the combination of different approaches it would be used first Content Analysis of the articles published by newspapers related with the scandals and interviews with journalists from the three newspapers that are study here. However the journalists were not very accessible and many did not show availability to be interviewed. Due to this fact, the interviews were dropped from this project. The main technique to be used will be Content Analysis as it allows a, comparative analysis of the coverage of the scandals. Using this method it is possible to study the prominence and the importance that the stories may assume to the newspapers (Hansen et al., 1998:95). The comparative approach also allows the identification of the trends and changes in the position adopted by newspapers during the coverage of the stories. These questions are similar to those that this dissertation has to deal with in order to answer the research questions. Other advantage of Content Analysis is that it produces, if well-conducted, data that is less likely to suffer from subjective selectiveness and idiosyncrasies as it is a transparent and systematic technique of analysis (Hansen et al., 1998:94: Bryman, 2006:289). The difficulties that are inherent to the Content Analysis are related with the fact that the categories and units of analysis may demand some interpretation form the coders (Bryman, 2006:291). This can result in some disputes over the interpretation when the study is replicated. However, as these limitations were taken into account the codebook was design in order to guarantee its consistency and reliability. While coding the Content Analysis the first seven categories the newspaper where the article was present, the story covered, the date, the headline, the article length, the reporter and position and the genre of the article are basic information related with the characteristics of the articles. However this basic information will provide answers to questions related with: the scandal that received most attention, the newspapers that wrote more about the scandals, the newspaper that included more articles concerning these stories, the moment where the interest in the stories peaked and when it began to decrease, the nature of the genres that are more prominent in the coverage. The analysis of the position of the journalists is also very important because it is can show the importance that the article assumes for the newspaper. If a story is considered very important then it is more likely to have an experienced and high-positioned journalist in the newspaper hierarchy writing the ar ticle. Possibly these variables are expected to provide data to analyse general trends and the importance that the stories assumed for the newspapers. The exclusive content claim is a category that aims to give indications about the role of the newspapers while covering the stories. If newspapers are releasing information that they claim to have exclusive content, it is assumed that they are investing time and money on the story. The scandal category is used to evaluate the coverage of the stories. It is expect to give a perspective on whether or not the stories were defined as scandals. It can also be a point to analyse potential changes related with the editorial choices of the newspaper. The position of the articles towards the people involved and towards the acts committed by those is also coded. As the scandals are disclosed, the newspapers tend to assume positions towards it. This point is interesting to understand the reactions of the newspapers to the stories and if they are transversal or if they tend to change as more is known about the scandal. The variables involving the name of the party in the headline or lead are present to provide data to study if the connection between the party and the actors of the scandals is considered important to the newspapers. It is expected to indicate if newspapers are likely to identify more often, in these two parts of the articles, the name of the party they do not support rather than the party they support. This category is also expected to give information about the importance of the party identification for the newspaper when covering political scandals. The access to newspapers by the political parties is also coded by looking at the different stances that are present in the articles. This information is provided by the category concerning the inclusion of different political stances in the articles. The identification of the party that is less heard is also important to test the capacity of the parties to access the different newspapers. The number of people quoted is also a focus of this study. The number of persons coded is assumed as one indicator of the time that was spent with the article. However to better evaluate the role of the quotes used they are counted in three different categories: the number of sources that assume neutral, accusative or sympathetic positions towards the people involved in the scandals. It is believed that by doing this it is possible to test the bias of the quotes used towards the story. The victims of the scandals identified by the journalists in the articles are counted as well. This provides information about how the consequences of the scandal are perspective by the newspaper. This information is expected to offers information if scandals are seen as a morality tale or if there is space for the political game perspective. In continuation to the analysis paid to the political parties, it is tested if the coverage has presented the idea of elections and the consequences that the scandal may have for the outcome of the polls. This is done by the inclusion of a category that counts if the article mentions the elections. In order to understand the role of the press during the scandals, and the positions adopted by the newspapers and it was not possible to interview the people involved in the coverage of the scandals the editorials will be more profoundly analysed that the other articles. The profound analysis is applied to these articles because in the United Kingdom this genre is assumed to be the place where the opinion of the newspapers is exhibit (Canel and Sanders, 2006:10). The extra variables that are coded in the analysis of the leading articles are six. Two variables are named praises and criticisms and they will record who is being attacked and protected by the newspapers. Are newspapers more confortable attacking newspapers they do not support? Or can it be said that they will attack whoever is involved in a scandal in the same way? While attacking the people involved from one party, are newspapers softer with the party they support? The other four categories coded are concerned with the role assumed by the quality press. Right to information is a category that aims to measure the posture of newspapers towards its readers and the information it provides them. How often do newspapers look for legitimacy by claiming that they are providing information that is of the public interest? As for the solidarity and we vs. them categories, these target to analyse if the quality press tries to establish a close relation with its readers or if it tries to assume a more isolated position of a neutral vigilant. Lastly, the role of the papers towards the political system is tested in the claims for reform done by newspapers. Do we have newspapers that are very active claiming for politicians to be changed, or is the quality press passive? The claim for reform category is probably expected to give an answer to those questions. The biggest limitations to this research are related with the second technique of research used and the access to newspapers. The fact that the journalists that were covering the stories were not interviewed omits one set of accounts of the events in question. The access to newspapers also imposes limitations to the study. While accessing to online editions variables such as pictures, front-cover and size of the article in relation with the format of the page of the newspaper are not available. In excluding such variables information that may be relevant for the research is not included. The similar nature of the scandals may also be question, as Lord Ashcroft in opposition to what happen to the peers of the Labour Party did not perform any act that was illegal. The fact that this scandal was closer to the general elections can influence the coverage that it received. Contrary to the other scandals, Lord Ashcrofts controversy was rumoured before, and so this scandals when noticed may have lost the impact that the other cases attached.

The Role of Counseling :: essays papers

The Role of Counseling A study performed in 1992, reported approximately 3,400,000 youth had failed to complete high school and were not enrolled in high school (Starr 1998). This statistic is based on the United States where job competition has greatly increased due to technology. Many of these student lacked the support and training necessary to succeed in today’s society. Currently in every high school across the nation, there is a person responsible for offering support and training to the youth of America. Available for all students is a guidance counselor. Counselors within the high school setting play an influential role in the forming of post high school goals through the planning of numerous activities. Education Week reported in the â€Å"Metropolitan Life Survey of the American Teacher 2000† that seventy-one percent of students state their post-high school plans as a four-year college (Eduacation Week, 2000). The fact is seventy-five percent of Americans youth do not graduate from college (Starr, 1998). Due to the inconsistency of the reported statistics a counselor needs to advise each student in the direction that best suits them. This task is difficult considering the large number of students per counselor. Counselors are able to advise more students through planned activities (Ordsmyth, 2002). There is also the need to support students through the transitional stage between significant events. Preparing a student to enter a four-year college, two-year college, military or job force is crucial to their future success. Ways to Prepare the Student A guidance counselor is an important element in the formation of post high school plans. Counselors offer an outlet of information that should be used by all students. There are numerous ways for the counselor to approach post high school planning. One technique is the writing of an essay about their ideal school (Marthers, 1997). This idea was developed by, Paul Marthers, in hopes that conversation would be stimulated. A student involved in the college search should focus on their desires pertaining to college. A study by Nafziger, Holland and Gotffredon, in 1975, indicated the improbability of a student leaving a school that matches their personality type; therefore the importance of the college search is highlighted (Marthers, 1997). Starting the college search with a positive outlook will affect the entire process (Marthers, 1997). Goodnough and Ripley are also accredited with a technique beneficial to post- high school planning (1997).

Adidas

The company Is the Indian subsidiary of Dallas Group. Although Rebook Is also owned by ideas Group, ideas India Marketing only markets and distributes ideas products in India. 0 The company's core business is mainly footwear. Nonetheless, the company also has presence in clothing products such as men's and women's tops, hosiery and non-apparel products, such as sports equipment. D In India, the ideas and Rebook brands are handled by two different companies. Dallas India Marketing (ideas India) handles only the ideas brand in India, and that includes aids sportswear, casual wear as well as non-apparel products. 0 The company has a national presence and is present in all major cities as well as many smaller towns. C] The company distributes Its products both through Its Ebbs (exclusive brand outlets) as well as through independent footwear retailers across the country. ideas (I-J) Ltd Background Dallas Group was founded In 1948 In Germany, and Dallas (K) Ltd Is a subsidiary of ideas GA G.O In 1995 ideas went public and became available for stock market trading on the Frankfurt and Paris Stock Exchanges. Olin 2006 ideas acquired a ajar sportswear competitor, Rebook, which greatly increased its share. The company benefited from this acquisition by Increasing Its brand Identity and offering a wider range of products to both consumers and athletes. D In November 2011 ideas discussed acquiring Five Ten, a leading brand in outdoor and action sports apparel.The acquisition was later approved, and it purchased Five Ten for US$25 million, as the company plans on Increasing Its presence within outdoor clothing D In 2012 Dallas owned three sportswear brands, Dallas, Rebook and Tailored, with the latter leading in golf apparel and golf equipment. C] In 2010 ideas Group introduced a five-year strategic business plan called â€Å"Route 201 5†, which aims to grow the business of the entire company to turnover of ?17 billion and operating margins of 11% by 2015.The group h as an International presence In markets across the world, including the US, South America, Asia and Europe. ideas (India) Competitive Positioning ideas India ranks seventh in apparel and third in footwear. In men's outerwear (excel Jeans), overall It ranks 17th. The company's strength In sports footwear helps It maintain its leadership in footwear overall, where it had a 3% value share in 2012. In addition, the ideas brand is available across India either from its Ebbs (exclusive brand outlets) or multiplicand outlets. The company has a wide portfolio ranging from sportswear to casual wear to accessories and a few beauty and personal care products such as deodorants, as well. Nonetheless, the bulk of the company sales were still coming from footwear during the review period. D The company had over 1 OFF another 50 in 2012. The com any is sponsoring various sports events other than cricket to grab more market share and to become a predominant player in sportswear. The company also pl ans various advertising campaigns for different sports to promote its related sportswear.The company is also launching new designs of footwear in the coming months of 2013. The company has positioned itself as a premium brand. This has helped it to increase its presence in smaller cities where middle-class households are increasingly aspiring to wear premium brands. Introduction ideas Group was founded in 1948 in Germany, and ideas (I-J) Ltd is a subsidiary of ideas GAG. In 1995 ideas went public and became available for stock market trading on the Frankfurt and Paris Stock Exchanges. In 2006 ideas acquired a major sportswear competitor, Rebook, which greatly increased its share.The company benefited from this acquisition by increasing its brand identity and offering a wider range of products to both consumers and athletes. In November 2011 ideas discussed acquiring Five Ten, a leading brand in outdoor and action sports apparel. The acquisition was later approved, and it purchased F ive Ten for IIS$25 million, as the company plans on increasing its presence within outdoor clothing. In 2012 ideas owned three sportswear brands, ideas, Rebook and Tailored, with the latter eating in golf apparel and golf equipment.In 2013 it tried to create a social newsroom that is reactive to key moments in football games by producing Vine clips, tactical tweets and Faceable posts, as it prepares for a social media battle with Nikkei at the 2014 World Cup. Strategy Difference: I-J Strategy: The company has decided to endorse high profile tennis player Andy Murray after his Windblown success instead of high profile footballers like David Beckman and Lionel Mimesis who they endorsed previously.It now relies on witty marketing to all-in highly publicized marketing technique. It has chosen to take greater control of its retail operations. It has also planned to reach to the customers on the internet through tactical tweets rather than regular advertisements. India Strategy: It plans to sponsor sports teams other than cricket in India so that it can capture ore market share and is targeting the middle class buyers as they aspire to buy more of premium branded sports products.More marketing is planned to increase product awareness in India. It has planned to increase the number of Ebbs (Exclusive Brand Outlets) by 50 so that it can have a larger footprint to increase market share with increased focus on metro cities. It also has tie-ups with e-retailing giants like snapped. Com, flippant. Com, Gabon. Com, mantra. Com etc since these platforms offer products at much lesser prices and the buying population is slowly shifting towards this side. Adidas Porter’s five forces for Adidas 1. Analysis framework and market structure * High barrier to enter this field. The sports shoes industry of the USA are made by those brand company, these brand company will have advantage with advertisement, import, sales network and product development. But most importantly, they set up an obstruct for other companies with their product character and loyalty of the customer. * Other shoes are not suitable for sports, so there is no substitute for sports shoes company. Customer, they really care about the price of the sportswear, and more sensitive for fashion, but there is no negative effect for the profit rate of the company. As we can see, if less profit, the product at development country will be less to compensate for the loss. And on the other hand, most companies are success with the difference of their product which will make customer to get to know their product and prevent to associate with other companies. Supplier power. Almost the sports shoes companies are equal with their input, especially after the the outsourcing trend which is launch by Nike, over 90% of the product are made in those developing countries such as China and Vietnam, who has lower salary and high labor force. The marketing strategy of Adidas This is two of the strategy for Adidas, and the other is research.They became one of the greatest sports company in 1997 after acquired the Salomen group, these two companies will help each other to coordinate with the product and region, because Salomen group are very strong in Japan and North America, it will help Adidas to increase the market share in USA. And another important thing is they always use sports star as their spokesperson such as David Beckham and Kobe Bryant.They also become the sponsor of many sports events such as UEFA championsleague and Olympic Games. The other core strategy is research, Adidas has established a new group for technical innovation to make at least one big innovation for customer every year. They introduced their Mass customization system to public in 2003, this system will custom the different shoes for different customer with different foot condition and personal preference. This are make Adidas to become the leader of the area. Adidas Porter’s five forces for Adidas 1. Analysis framework and market structure * High barrier to enter this field. The sports shoes industry of the USA are made by those brand company, these brand company will have advantage with advertisement, import, sales network and product development. But most importantly, they set up an obstruct for other companies with their product character and loyalty of the customer. * Other shoes are not suitable for sports, so there is no substitute for sports shoes company. Customer, they really care about the price of the sportswear, and more sensitive for fashion, but there is no negative effect for the profit rate of the company. As we can see, if less profit, the product at development country will be less to compensate for the loss. And on the other hand, most companies are success with the difference of their product which will make customer to get to know their product and prevent to associate with other companies. Supplier power. Almost the sports shoes companies are equal with their input, especially after the the outsourcing trend which is launch by Nike, over 90% of the product are made in those developing countries such as China and Vietnam, who has lower salary and high labor force. The marketing strategy of Adidas This is two of the strategy for Adidas, and the other is research.They became one of the greatest sports company in 1997 after acquired the Salomen group, these two companies will help each other to coordinate with the product and region, because Salomen group are very strong in Japan and North America, it will help Adidas to increase the market share in USA. And another important thing is they always use sports star as their spokesperson such as David Beckham and Kobe Bryant.They also become the sponsor of many sports events such as UEFA championsleague and Olympic Games. The other core strategy is research, Adidas has established a new group for technical innovation to make at least one big innovation for customer every year. They introduced their Mass customization system to public in 2003, this system will custom the different shoes for different customer with different foot condition and personal preference. This are make Adidas to become the leader of the area.