Brain Death And Its Effects On Society - 840 Words

The thought of dying can be daunting on the grounds that the masses fear what they do not understand. It is inconceivable for someone to die and return to give a clear account of what transpires when there is a permanent ending of the vital process. Santrock writes, â€Å"Twenty-five years ago, determining whether someone was dead was simpler than it is today. The end of certain biological function – such as breathing and blood pressure, and the rigidity of the body (rigor mortis) – were clear signs of death.† (Santrock, p. 413) As time moves on, defining death becomes more entangled. Brain death is one of the more complex forms of determining if life has ended by reason of the various categories an individual may fall within to conclude the type of death. According to Sandtrock (2014), â€Å"Brain death is a neurological definition of death which states that a person is brain dead when all electrical activity of the brain has ceased for a specified period o f time†¦.Because the brain’s lover portions monitor heartbeat and respiration, individuals whose higher brain areas have died may continue to breathe and have a heartbeat (Binderman, Krakauer, Sololomon, 2012).† This level of death makes a situation more challenging because a family or medical team is faced with trying to make a decision on the quality of life an individual would have if they were to rely on medical devices to keep them alive. There are even more levels of death that can be fathomed. According to SantrockShow MoreRelatedSymptoms And Symptoms Of Diseases1589 Words   |  7 PagesI chose this article because I am very interested in the field and study of the brain also known as neurology. I wanted to study a predominant disease that ails society which is malaria. 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Biography of Jon Corzine Free Essays

Jonathan Corzine was born on New Year’s Day in 1947 and grew up on his family’s farm in rural Illinois. Having learned the value of hard work from his parents, a farmer and a school teacher, he graduated from the University of Illinois at Urbana-Champaign as a Phi Beta Kappa and immediately enlisted in the Marine Reserves. He served for six years as a reservist while beginning his career in finance at the Continental Illinois National Bank. We will write a custom essay sample on Biography of Jon Corzine or any similar topic only for you Order Now He earned his MBA in 1973 while attending night classes and went to work for Bank Ohio. He moved to New Jersey in 1975 with his wife when he went to work for the New York investment firm of Goldman Sachs where he was named partner in 1980 and CEO in 1984(About the Governor, 2006). The couple had three children, but later divorced (Governor’s Information, 2006). His affair became a public spectacle during his political career with his wife announcing that he may let down the state of New Jersey in the same way he let down the family (Cilliza, 2005). However, this did not deter his political aspirations. Soon, Corzine entered the political spectrum. He made a push for the United States Senate and won the seat in 2000. Five years later, Corzine announced his intention of running for the New Jersey Governor. He focused on using his knowledge and skills in finance to help the economy of the state of New Jersey. As a Democrat, he urged the state to adopt a more progressive economic and social policy (Governor’s Information, 2006). He helped write the Sarbanes-Oxley Act, which attempted to crack down on corporate wrongdoing. He also sponsored the Start Healthy, Stay Healthy Act, which worked to create more health care coverage for children and pregnant women (Jon Corzine, 2008). His career was punctuated by his attempt to apply his business expertise to politics. In 2005, Corzine announced his candidacy for the governorship of New Jersey and vowed to utilize his business acumen which had helped him become a multimillionaire on Wall Street in helping out the state. â€Å"He built his campaign around his comprehensive ethics proposal, revamping the state’s property tax system, building a stronger economy, and improving education and healthcare†(Governor’s Information, 2006) Using 43 million dollars of his own money on the campaign, he narrowly beat his Republican adversary and became the 54th governor of New Jersey in January of 2007 (Cilliza, 2005). Corzine was sworn in as New Jersey’s 54th Governor on January 17, 2006. While in office, he worked hard to raise the sales tax from 6% to 7% even though he had to shut down the nonessential elements of government in order to do it. In addition, he abolished the death penalty in the state of New Jersey, replacing it with life imprisonment. He suffered a critical injury in a car accident in 2007, but has made a recovery and continues to serve his term. About the Governor. (2006). State of New Jersey Office of the Governor. Retrieved 31 March 2008 from http://www. state. nj. us/governor/about/ Cilliza, C. (2005). Corzine Defeats Forrester to Become N. J. Governor. The Washington Post. 8 November 2005: A1u8. Governor’s Information: New Jersey Governor Jon Corzine. National Governor’s Association. Retrieved 31 March 2008 from http://www. nga. org/portal/site/nga/ menuitem. 29fab9fb4add37305ddcbeeb501010a0/? vgnextoid=9db05 b07f60c8010VgnVCM1000001a01010aRCRD Jon Corzine. Wikipedia. Received 31 March 2008 fromhttp://en. wikipedia. org/wiki/ Jon_Corzine#Senate_career Corzine, who made a fortune on Wall Street and spent at least $43 million of it on this race, evidently did not win the vote of his ex-wife, Joanne Corzine. Her quote to a newspaper about how Corzine might â€Å"let New Jersey down† the same way he â€Å"let his family down† with an adulterous affair was featured in Forrester’s TV ads. With 95 percent of precincts counted, Corzine had 54 percent of the votes (1,120,272) to Forrester’s 43 percent (908,796). Corzine Defeats Forrester To Become N. J. Governor Bloomberg Wins Easily; Texas Passes Gay-Marriage Ban By Chris Cillizza Special to The Washington Post Wednesday, November 9, 2005; Page A18 How to cite Biography of Jon Corzine, Papers

The Nature of Lucy Essay Example For Students

The Nature of Lucy Essay William Wordsworth is a revered romantic poet who believed that the meaning of romanticism is best illustrated when using everyday life events and familiar speech. Wordsworths explicit love of nature and mastery of the language allowed him to bring such emotion and power into each poem without the use of sophisticated words, which he believes takes away the effect of what is trying to be said. His intentions were such that any man capable of reading, well educated or not, could feel these emotions and fully understand his projected messages. He drops to the earth, for once, all that matter-of-factness of which Coleridge complained (Internet Bartleby). (Coleridge did not look to nature the way Wordsworth did).Wordsworth best shows his love of nature throughout his renowned Lucy Poems. In these poems Lucy is considered a child of nature. She is pure like the earth and has been cared for by nature since her tenderest years, Nature vowed to make her a Lady of her own (Bartleby). Wordswor th seems to believe that her death was an act of fate, with Nature being so in love with her that it had to take her back from the Earth. Nature serves as a vitalizing, inspiring force in all Wordsworths works. According to Wordsworth People are at their best when close to the splendor and mystery of nature. (Internet Anonymous 1 )The attitude toward Nature in the literature of any age may be tested in two ways: by what is said, and by what is left unsaid, and of these the second is perhaps the more significant (Reynolds 7). The omitted information of the identity and age, and the realization of Lucy has puzzled critics since the publications of these Lucy Poems. Perhaps this is what has kept readers so interested and critics so baffled. She is thought to be Wordsworths fantasy or his lover, and to some she is believed to be a relative who he held very close to his heart. He (Wordsworth) believed that it was especially in the language of nature that man could know ultimate truths. These truths coexist both in the human mind and in the depth of things, but rarely become knowable in direct intuition.(Perkins 92) The mind of man is naturally the mirror of the fairest and most interesting properties of nature (Stallknecht 46). Every man has some knowledge of nature, so every man should be able to interpret what Wordsworth is saying. However, it is the way the mind works and the difference in interpretations that is interesting.One Critic claimed: She may be linked to the wild boy of Tintern Abbey, who was lost when the narrator left Nature and childhood to become an adult (Internet Anonymous 2 ). Her morality is the more significant, since it brings together two irreconcilable ideas Lucys beauty and the ineluctable fact of her death, all the more unthinkable if it should take place in her youth (Beer 96). Whatever the relation or age, his love for Lucy sh ows so vividly throughout each of these poems that the reader can feel it. Lucy is construed as many different people and objects, but only Wordsworth will know the true identity. Lucy Gray, Strange Fits of Passion Have I Known, She Dwelt Among the Untrodden Ways, I Traveled Among Unknown Men, Three Years She Grew in Sun and Shower, and A Slumber Did My Spirit Seal are the six poems known as The Lucy Poems. A process seemed to arise as the poems were read in order of their publications. Starting from the night of her assumed death, Wordsworth gives a description of her life. He writes on who she was up to his opinion of her reason for death. He then expresses his reactions to the passing of his beloved Lucy. How can one properly describe the death of a young girl who has lived close to the genius of nature? (Beer 95)Many critics have analyzed these poems, and many of the same conclusions have come to arise. Wordsworth brings nature from the Earth to the Heavens in his poem She Dwelt Among the Untrodden Ways. .ufc2ba9d9924dbcea31e5ef015ce8de6f , .ufc2ba9d9924dbcea31e5ef015ce8de6f .postImageUrl , .ufc2ba9d9924dbcea31e5ef015ce8de6f .centered-text-area { min-height: 80px; position: relative; } .ufc2ba9d9924dbcea31e5ef015ce8de6f , .ufc2ba9d9924dbcea31e5ef015ce8de6f:hover , .ufc2ba9d9924dbcea31e5ef015ce8de6f:visited , .ufc2ba9d9924dbcea31e5ef015ce8de6f:active { border:0!important; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .clearfix:after { content: ""; display: table; clear: both; } .ufc2ba9d9924dbcea31e5ef015ce8de6f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufc2ba9d9924dbcea31e5ef015ce8de6f:active , .ufc2ba9d9924dbcea31e5ef015ce8de6f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .centered-text-area { width: 100%; position: relative ; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufc2ba9d9924dbcea31e5ef015ce8de6f:hover .ctaButton { background-color: #34495E!important; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufc2ba9d9924dbcea31e5ef015ce8de6f .ufc2ba9d9924dbcea31e5ef015ce8de6f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufc2ba9d9924dbcea31e5ef015ce8de6f:after { content: ""; display: block; clear: both; } READ: Types Of Computer Graphics EssayA critic, Bateson , remarks that he sees Lucy as a violet hidden from the public world, and the single star represents her importance in the private world. Beer reacts to Batesons thoughts by adding that he believes that the landscape created by these two objects is that of Wordsworths new universe of life. The flower represents human affection and tenderness for the particular, and the star focuses on the human imagination and the wondering of perception. He believed that Lucy possessed the qualities of both: her growth in the flesh portrays the organic harmony of a flowers growth, while her own inward light gives her the quality of a star (Beer 95-6). Geoffrey Hartman a renowned critic added that he believed that when people amount to nothing in the eyes of the world, they become their own world in each others eyes (Hartman 43). Strange Fits of Passion Have I Known, this poem is highly significant in its portrayal of the senses and emotion and how he ties this into nature. From the very beginning Strange Fits of passion Have I Known to the very last lines, Oh mercy! to myself I cried, If Lucy should be dead! Wordsworth also heightens the feeling of emotion in the narrative technique he uses. His language is plain, which leaves more room for the reader to concentrate on content rather than style. Because his poem is very emotional, it seems obvious that this poem be about love. His love seen in this poem is not only described in the descriptions of the lover but also in descriptions of nature. As in most of Wordsworths work nature is an established part of his style. His love for the outdoors and all things natural shows here with references to a rose in June, and the evening moon. Symbols of death are paramount to the poem with words showing sadness and mourning such as the moon descended, and the planet dro pped, as though nature fears with him. The poem is written in past tense and so the fear of gloom and death are prominent. Many believe Lucys the moon going down represents death, but in reality the moon returns every night. Poets added moonlight to their poems to instill the thoughts of mystery, since darkness has a premonition of fear (Reynolds 23). Many believe that since this is true, Wordsworth is talking about a ghost. Lucys identity mirrors that of a ghost in all but one poem (Lucy Gray) in the way she makes her exit, always with an immediate sense of nonexistence. Her reflection through forests and the moon (the indicator of Lucys presence) indicate an alignment with nature, and departure with men. (Cunningham)One could link Lucy with Lucy Gray, his poem, where according to superstition, Lucy died in the midst of nature, but her spirit as been seen there. However, Wordsworth did not believe in writing about the supernatural, so once again the identity remains unknown. In the study of the evolution of the love of nature three stages have come about. The third stage is based on the cosmic sense, or the unity between man and nature. The second stage is recognized as the world around us and its beauty and worthiness of close study. In the first stage nature deals with human actions and passions (Reynolds 27-8). Wordsworth has touched each of these stages in the Lucy Poems. Most poetry relies on the first stage, but because of Wordsworths creative ability he brings in every stage and shows how Lucy resembles each. This truly makes Lucy Natures Child. Bibliography:Works CitedAnonymous 1. 15 Jan. 1997. Gatech Inc. 31 Oct. 2000. Anonymous 2. 17 Jan. 1997. Gatech Inc. 31 Oct. 2000. .u3a8e305601671818cf1e50733c5ad82b , .u3a8e305601671818cf1e50733c5ad82b .postImageUrl , .u3a8e305601671818cf1e50733c5ad82b .centered-text-area { min-height: 80px; position: relative; } .u3a8e305601671818cf1e50733c5ad82b , .u3a8e305601671818cf1e50733c5ad82b:hover , .u3a8e305601671818cf1e50733c5ad82b:visited , .u3a8e305601671818cf1e50733c5ad82b:active { border:0!important; } .u3a8e305601671818cf1e50733c5ad82b .clearfix:after { content: ""; display: table; clear: both; } .u3a8e305601671818cf1e50733c5ad82b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3a8e305601671818cf1e50733c5ad82b:active , .u3a8e305601671818cf1e50733c5ad82b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3a8e305601671818cf1e50733c5ad82b .centered-text-area { width: 100%; position: relative ; } .u3a8e305601671818cf1e50733c5ad82b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3a8e305601671818cf1e50733c5ad82b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3a8e305601671818cf1e50733c5ad82b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3a8e305601671818cf1e50733c5ad82b:hover .ctaButton { background-color: #34495E!important; } .u3a8e305601671818cf1e50733c5ad82b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3a8e305601671818cf1e50733c5ad82b .u3a8e305601671818cf1e50733c5ad82b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3a8e305601671818cf1e50733c5ad82b:after { content: ""; display: block; clear: both; } READ: An Analysis of The House on Mango Street House Man EssayBartleby. 2000. Bartleby Inc. 31 Oct. 2000 . Beer, John. Wordsworth and the Human Heart. New York: Columbia University Press, 1978. Hartman, Geoffrey. Beyond Formalism. New Haven and London: Yale University Press, 1970. Perkins, David. Wordsworth and the Poetry of Sincerity. Cambridge, Massachusetts: The Belknap Press of Harvard University Press, 1964. Reynolds, Myra. The Treatment of Nature In English Poetry. Chicago: The University of Chicago Press, 1909. Stallknecht, Newton P. Strange Seas of Thought. Bloomington: Indiana University Press, 1958. Stein, Edwin. Wordsworths Art of Allusion. University Park and London: The Pennsylvania State University Press, 1988. Wu, Duncan ed. Romanticism: An Anthology. Malden:Blackwell Publishers Inc., 1998.

Sweet Mabolos Food Hauz III free essay sample

All restaurants and eateries have their own style, concept, ambiance, menu and dishes that can hook the attention and taste of the people. One of which is the Sweet Mabolo’s Food Hauz III that is located in Balingasa Quezon City. This eatery can surely satisfy your hunger in an affordable and budget-friendly price. But as after small restaurant have, Sweet Mabolos also encounter challenges. In getting customer within the area, must of the customers are active during midnight because of the nature of their work they are inconsistent that if affects the income of the business. Statement of the problem: The general problem of this restaurant is the publicity. This restaurant is known only by nearby houses and establishments. Most of the customers are coming only within the area. And the head count only increase during midnight. Background of the study: Based on our interview, the big challenge of Sweet Mabolo is the inconsistency of the customers. We will write a custom essay sample on Sweet Mabolos Food Hauz III or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page People within the vicinity are active only in midnight which is only the time they can catch customers. Per survey, this eatery is not actually popular in the area yet so we thought of one best solution on how to get a consistent and stable customers. This is to invest on â€Å"branding†. We decided to make an online advertising website that would make an impression to people about Sweet Mabolo. This is also to declare publicly the goal of Sweet Mabolo to offer and serve delicious and nutritious food in an affordable budget. Project Context: The purpose of this research study is to apply the learning about HTML to help Sweet Mabolos in an offline advertising their business. Objectives: General Objectives To be able to execute our knowledge about HTML. Specific Objectives To make an offline website for the said business. Scopes and Limitation of the study: Our scope is creating a website based on HTML. Since Sweet Mabolos is in crisis due to the inconsistency of the customers. We are opt to help them in advertising their business through HTML based website. This research study is limited only in offline website. Because creating online website requires significant amount or finances. Importance of the study: The significance of the study is to know the ins and outs of the business and to acquire information not only for the students but also to people who do the feasibility study or plan to put up a business someday. Chapter 2 Related Theories Introduction Methods Of The Study/Research Instruments Tapsilog is the well-known term used for Filipino meal with tapa(dried or cured beef), garlic-fried rice (sinangag), and fried egg (piniritong itlog), which is requested usually during breakfast. The word tapa is related to the Sanskrit term tapas which means heat. In Tagalog, a restaurant that primarily serves tapa is called a tapahan, tapsihan or tapsilugan. According to some sources, tapsilog and tapsihan are colloquial slang words. However, these terms are used by those restaurants and many Filipinos of all social strata. Tapsilog and tapsihan, therefore, may be considered standard words in the Filipino language rather than slang. The word tapsilog has spawned many other dishes, all having fried rice (or garlic fried rice) and fried egg in it and suffixed with silog. It was originally intended to be quick breakfast fare and the word originally established in 1980s and came from the famous Tapsi ni Vivian restaurant in Marikina City. Small restaurants in many barangays in the Philippines serve tapsilog; however, large business establishment chains, such as Sinangag Express, Lola Elys, Chades, Rodics, Rufos Famous Tapa, GoodAh! , Maxs, Tapa King, Goto King, and Goto Tapsi Republic, have also ventured into selling tapa. Due to the popularity of this cuisine, some fast food chains in the Philippines, including Jollibee, Chowking, McDonalds, and Greenwich Pizza also include tapsilog in their breakfast menus. Source: http://en. wikipedia. org/wiki/Tapa_(Filipino_cuisine) Chapter 3 Eatery Advertising Introduction: As the title implies we will be helping the Sweet Mabolos inputting a name on the eatery. So that it will be recognize by the people. CHAPTER 5 CONCLUSIONS AND RECOMMENDATIONS Conclusion: We have concluded that HTML is of many uses one of which is creating a website online or offline. In this study, our team is able to help Sweet Mabolos in commercialising their business through offline website. Recommendation: Using offline website will gradually make Sweet Mabolos well known to balingasa and this will come with good profit in the event that Sweet Mabolos already stabilize its financial stading in the company it can invest for online advertisement. Appendixes: Vision: Our vision is to add branches of Sweet Mabolo’s Food Hauz III not just in Quezon City but in all areas in the Philippines. Achieving this will bring good profit and consequently will help the owners family in sustaining the needs financially. Mission: Our mission is to serve a clean, nutritious and delicious food that can make our customers come back again and again. Needless to say, in an affordable and budget-friendly price. Questions: A)Where Sweet Mabolo’s Food Hauz III located? 47-I Lambak St. , Brgy. Balingasa Balintawak Quezon City B)Where do you get the name of your eatery? -In Our last name Mabolo C)When Sweet Mabolo’s eatery established? -In year 2010 D)In what place was the first established of this eatery? -Guiguinto, Bulacan. E)Who is the head of this eatery? -Romeo Mabolo F)What dishes are basically serve in this eatery? -Tapsilog, Longsilog, Embosilog, Hot silog, and other food tipically serve in a Tapsilugan. G)What are the big problem that you see in this eatery today? -We are lack of customers H)There are lots of eatery or tapsilugan here in Balingasa, What is the difference of this eatery to other eatery around in this Baranggay? -The difference I see is our employees are very active and friendly and we serve the food in a short period of time. I)Outside your eatery, do you have a rival or competitors? -There are lots but I didn’t treat then as a rival but because it is a challenge for me to think what is the best for my customers. J)In 5 years of your eatery, do you have an offline web site? Or have you a plan to have an offline website to advertise your eatery? -Nothing. Because my 2 daughters are graduated in nursing and the other one is psychologist and my younger daughter is taking up course of being a tourism. And I have a plan to use the internet to help my eatery grow. \ Company Background: Sweet Mabolo’s Food Hauz III is a kind of eatery where you can order and eat the basically see in a â€Å"Tapsilugan†. Sweet Mabolo’s Food Hauz is one of the famous eatery in our Barangay in Balingasa, Quezon City. It was established in 2010 and there are 4 other existing branches in the Metro. It was established by Mr. Romeo Mabolo and Mrs. Georgia Mabolo so they just named it after their surname. Mr. Mabolo is a seaman and his wife is a nurse and they have 3 siblings. In 2004, the first branch was opened in Guiguinto, Bulacan. They used the front of their ancestral house to serve the hungry tummies of their customers.

Free Essays on Sam Salon Lonley Londners

Selvon, Samuel Dickson (1923-) was born to East Indian parents in San Fernando, Trinidad, and was educated at Naparima College, Trinidad. Graduating in 1938 with a Senior Cambridge Certificate, Selvon subsequently equipped himself for his writing career through professional experience and on-the-job training. . . . between 1945 and 1950, . . .he published a number of short stories, poems, and articles in Caribbean magazines. Between 1950 and 1952 Selvon was a free-lance writer in England, where he became internationally recognized. He moved to Canada in 1978. . . . His work: Selvon began his international career with his first novel, A Brighter Sun, which is set in Trinidad and explores peasant experience during socio-economic change. . .. With the exception of The Lonely Londoner, [Selvon's] novels [before The Lonely Londoner] focus on the everyday experience of islanders in Trinidad. The Lonely Londoner portrays in a humorous manner the experience of the expatriate West Indians in London. . . . A sequel to The Lonely Londoner Moses Ascending (1975) expresses what may be Selvon's most trenchant social criticism, which he communicate through a hybrid form of English that combines Trinidad creole English and Standard English. Moses Migrating (1983) Moses returns to Trinidad as an ambassador of British cultural pride, providing the reader with many ironic contrasts between colonizer and colonized. His major concerns: ....[he employs] Trinidad Creole to 'educate' the English reader, whom he considers to be ignorant of the Caribbean. Unlike Naipaul, who portrays his fellow islanders as disadvantaged victims who are rootless, unimportant, and uncreative, Selvon writes with a genuine pride in his people and in their country, despite the social disadvantages and faded dreams that define their world. Selvon's career places him in the two worlds of colonial and post-colonial experience. His work ... Free Essays on Sam Salon Lonley Londners Free Essays on Sam Salon Lonley Londners Selvon, Samuel Dickson (1923-) was born to East Indian parents in San Fernando, Trinidad, and was educated at Naparima College, Trinidad. Graduating in 1938 with a Senior Cambridge Certificate, Selvon subsequently equipped himself for his writing career through professional experience and on-the-job training. . . . between 1945 and 1950, . . .he published a number of short stories, poems, and articles in Caribbean magazines. Between 1950 and 1952 Selvon was a free-lance writer in England, where he became internationally recognized. He moved to Canada in 1978. . . . His work: Selvon began his international career with his first novel, A Brighter Sun, which is set in Trinidad and explores peasant experience during socio-economic change. . .. With the exception of The Lonely Londoner, [Selvon's] novels [before The Lonely Londoner] focus on the everyday experience of islanders in Trinidad. The Lonely Londoner portrays in a humorous manner the experience of the expatriate West Indians in London. . . . A sequel to The Lonely Londoner Moses Ascending (1975) expresses what may be Selvon's most trenchant social criticism, which he communicate through a hybrid form of English that combines Trinidad creole English and Standard English. Moses Migrating (1983) Moses returns to Trinidad as an ambassador of British cultural pride, providing the reader with many ironic contrasts between colonizer and colonized. His major concerns: ....[he employs] Trinidad Creole to 'educate' the English reader, whom he considers to be ignorant of the Caribbean. Unlike Naipaul, who portrays his fellow islanders as disadvantaged victims who are rootless, unimportant, and uncreative, Selvon writes with a genuine pride in his people and in their country, despite the social disadvantages and faded dreams that define their world. Selvon's career places him in the two worlds of colonial and post-colonial experience. His work ...

Six Shades of True

Six Shades of True Six Shades of True Six Shades of True By Maeve Maddox Our word true is one of the oldest in the language. It may derive from a Proto-Indo-European word for tree. A well-rooted tree is strong, steadfast and firm. By the time the word entered Old English as triewe, it had acquired the meaning â€Å"faithful† or â€Å"trustworthy.† New connotations continued to attach to true. The sense â€Å"consistent with fact† dates from about 1200. The meaning â€Å"real, genuine, not counterfeit† is from late 14th century. About 1550 it took on the sense of â€Å"agreeing with a certain standard,† and by late 1500s it could mean â€Å"accurately fitted or shaped.† In modern usage, true has at least six shades of meaning. Here are some examples from the web, together with a few synonyms that might convey the intended meaning more precisely. 1. Is it true what they say about the Moto G? Meaning: correct, accurate, right, verifiable, well-documented, factual 2. This is why, with true musicianship in mind, I rarely touch the piano in my classroom. Meaning: genuine, authentic, real, actual 3. An Australian forklift driver who some historians argued was the true heir to the British throne has died in the small New South Wales town he called home. Meaning: rightful, legitimate, legal, lawful, authorized 4. A true friendhas your very best interests at heart. Meaning: loyal, faithful, constant, devoted, staunch trustworthy, reliable, dependable 5. The costume historian views the history of clothing as a true reflection of culture Meaning: accurate, true to life, faithful, factual, realistic 6. True repentance is always characterized by at least three things Meaning: sincere, genuine, real, unfeigned, heartfelt Then again, true might be exactly the word you want. Here are some idioms that contain the word true: true as steel: loyal and dependable true colors: personality traits often concealed by one’s day-to-day behavior true love: love that does not alter when it alteration finds ring true: to sound likely (like the intended tone of a bell that has been cast properly) tried and true: worthy of trust because of previous dependability true up: straighten something true to form: according to pattern or previous behavior true-blue: totally dependable at all times Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:20 Computer Terms You Should Know"Replacement for" and "replacement of"The "Pied" in The Pied Piper

Policy-Making in the Federal System Research Paper

Policy-Making in the Federal System - Research Paper Example Obamacare is a good policy it raises federalism issues in various ways. The mandate of the federal government was the power-sharing notion. This means the s that the states each can set the rules of its governance rather than be forced into rules that do not apply to them at the local level. However, Obamacare has been seen by local heads as coercing all the states to follow is strict rules this is deemed unconditional. Furthermore, the federal dollars was used as an incentive to coax governors to go along with the policy. Governors feel like they have to embrace the policy or destroy their indemnity markets. Obamacare sure has a lot of pros than cons but either way it is conflicting. The pros of Obamacare are that it gives more time for young adults since they are allowed to be under their parents care until they reach 26b years old. Obamacare does not prejudice people based on health status thus nobody is denied coverage. Furthermore, the policy does not terminate you when you fall sick. Obamacare is an equal insurance and not discriminatory on gender. The best part is that more people are insured because the policy insists that large companies must insure their staff. Moreover, Obamacare has set rules regarding insurance companies from hiking their rates. And finally, this policy gives the insured rights to have the quick appeal of insurance company decisions while covering millions of people. The cons to this policy are that Obamacare insist on covering even sick people and this means high costs for everybody covered. Moreover, the money needed to cover the millions of people come from taxes, this means that taxes must be hiked. Many people have had to change their policy or had them canceled by their respective companies. This is because they did not meet the policy’s ten essential health benefits.

Financial Management Discussion Week 10 Essay Example | Topics and Well Written Essays - 250 words

Financial Management Discussion Week 10 - Essay Example Financial reorganization can help to manage the business assets more effectively and create scopes for the company to make profits through a going concern approach (Feeney, 2010). It facilitates the protection of major business activities and the management of various units of the business. A formal reorganization can help to make the business more efficiently managed and thus, there may be chances of the company being able to pay off the debts. A financial rehabilitation plan is an agreement between the debtor and the creditor. This process does not incur any costs. Also, in this plan, the company that owes the money continues functioning which makes it possible for the business to pay back the debts over a period of time. This ensures that the creditors will get back their money. This is not possible in case of demand liquidation. Liquidation is preferred over financial reorganization when the expenses of liquidity are low and does not consume more assets, the creditors prefer liquidation and when the liquidating value of the company is more that the going concern value for the same (Newton,

The United States of America Essay Example for Free

The United States of America Essay The year is 2039 in the United States of America. There is a new mandatory government law and procedure that requires all American citizens to adhere to. The procedure is called the Ein which is a German word that means â€Å"one†. The procedure changes all normal human beings as we know them into super intelligent people and reconstructs them into beautiful beings. The process starts on an automatic escalator on which the human being rides, and travels from one machine to the next. The first machine controls the brain by using an automatic electronic head piece that descends from above onto the human head. The electronic headpiece shocks the brain and reprograms everything that is sympathetic such as emotions, empathy and creativity. After that part of the brain is completely numbed, the computer programming begins to transform the mind, turning everyone who enters into alienated, egocentric human beings. After the process is done, the human is totally dumbfounded and automatically moves to the next machine which is called the Van-Trans. To keep the human from feeling any pain, he or she is first injected with a super pain reliever and then the human’s skeleton reshapes into a human box. After the person is shaped like a box, the Van-Trans start the reshaping procedure. After molding and trimming, the person is created into a supermodel form. This is a governmental standard requirement for all people to follow who resides within the United States. All of the humans who are recreated are referred to as Supers by the government. Finally, when the procedure is finished, the Super is now allowed to exit the Machine. On one occasion after having the procedure done, there was a young woman who witnesses a little girl who was hurt in a car accident and she needed the young woman’s help. The little girl was unconscious and no one would help her because of how the required procedure affects everyone who has the procedure done. All of their emotions and compassion is removed during the procedure. Therefore, the woman just stepped right over the child having no feeling at all for the little girl. The world has been turned into a heartless society. The government has created a society that is numb to having feelings and worships their intellect and outer man. â€Å"Power has become so subtle and complex a thing [†¦] that only a subtle mind can watch it work; here it is still limited, still visible† (LeGuin 5). The people’s only power is their knowledge but they use their knowledge to get over on others who are not Supers like them. â€Å"Nothing succeeds like success† (LeGuin 5). Works Cited LeGuin, Ursula K. The Left Hand Of Darkness. New York: Walker And Company, 1969.

Anna Karenina Booknotes :: essays research papers

Count Lev Nikolayevich Tolstoy ranks as one of the world's great writers. He was also an important moral thinker and reformer. Tolstoy was born at Yasnaya Polyana, Russia, the fourth of five children. After being educated at Kazan in 1844, he joined the army in 1852. He fought proudly in the Crimean War, and after he left the army, he traveled abroad. He inspected German schools to insure their quality before going to his brother's side outside of Marseille, France. Nicolai died at a spa with his brother at his side. This death affected Tolstoy so deeply that his writing was the only thing that kept him afloat. Upon his return, Tolstoy settled on his Volga estate, where he wrote his epic masterpiece War and Peace - the story of five families during Napoleon's invasion of Russia. His next novel, Anna Karenina, written in the romantic period, is one of the great love stories of the world. He married Sofya Andreyevna Bers, a.k.a. Sonya, and had nine children. Tolstoy then experienced a spiritual crisis which led to such works as A Confession and What I Believe. Some of his similar, earlier struggles were recorded in Anna Karenina, which he had previously published. Tolstoy converted to his religion, Tolstoyism. This faith said that "only through emotional and religious commitment can one discover this natural truth". His family disapproved of this and made life around the Tolstoy house unbearable for almost everyone. In his last days, he transferred his fortune to his wife and lived poorly as a peasant under her roof. Leaving home secretly, Lev Nikolayevich Tolstoy died of pneumonia some days later at nearby railway station. Anna is portrayed as a beautiful, mysterious woman who encompasses the quest for personal discovery. She is content in her life, but sees something that she wants more. This love, the love for Vronsky, drives her to unimaginable heights to keep her life and mental state at a safe level. As a woman, Anna suffers great injustices for her actions. These unfair laws of society drive her to her grave. Levin is representative of Tolstoy's life. He is a respected, educated, and well off landowner in the aristocracy. His quest for self-discovery leads him out into the fields with his workers, thrashing grass with the rest of them. He also lusts after Kitty, and finally attains her love when she realizes what a good and true man he is.

John Proctor vs. Arthur Dimmesdale Essay

The Scarlet Letter and The Crucible both have main characters that can relate to each other even though they are in two different stories. Arthur Dimmesdale, one of the main characters of The Scarlet Letter, is a respected reverend in society that commits a horrendous and sinful act, adultery, with a woman named Hester Prynne. John Proctor, a main character from The Crucible, commits adultery as well with his servant, Abigail Williams. These two characters, aside from the others that have a role in the story, are perhaps the best comparison due to their similarities in flaws and differences in which the way they act. They are both different, because John holds a different personality compared to Arthur in how John is not as accepting to the truth as Arthur is. Also, Dimmesdale does not have a passion or desire to threaten anyone. Both of them are similar though, because they broke the moral and ethics of what they learned religiously, and committed adultery as a result. Although Proc tor and Dimmesdale have many differences, they can relate in some ways with one another. Proctor and Dimmesdale are different from one another, because John cannot accept the truth and reality in the world unlike Dimmesdale. John could not accept the fact that his wife knew about his affair with Abigail and told his wife, Elizabeth, to mind her own business. The quote, â€Å"†Ã¢â‚¬ËœYou will not judge me more, Elizabeth. I have good reason to think before I charge fraud on Abigail, and I will think on it. Let you look to your own improvement before you go to judge your husband anymore. I have forgot Abigail, and †¦Ã¢â‚¬  (Miller, 52), exemplifies how Proctor cannot accept the truth and fear of what the reality actually is. Dimmesdale though, is very accepting to the truth on how he is judged not only by everyone, but by god as well. The statement, â€Å"‘The judgment of God is on me,’ answered the conscience- stricken priest. ‘It is too mighty for me to struggle with!’.† (Hawthorne, 177) This quote symbolizes how Dimmesdale has accepted that judgment will be everywhere due to his actions of adultery and has learned to bear the truth. Besides their difference of their view on the â€Å"truth† they have other differences as well. Also, they are different because John threatens Abigail a lot in the play,  but Arthur does not look to seek threaten anyone. Proctor, for instance, made a threat to Abigail by implying, â€Å"You will tell the court you are blind to spirits; you cannot see them any more, and you will never cry witchery again, or I will make you famous for the whore you are!† (Miller, 143). He threatened her so that she will confess and let his wife get out of jail a free woman. Arthur in turn though, does not threaten anyone throughout the whole story despite the many threats Chillingworth has made against him. Chillingworth implied, â€Å"The intellect of Roger Chillingworth had now a sufficiently plain path before it. It was not, indeed, precisely that which he had laid out for himself to tread. Calm, gentle, passionless, as he appeared, there was yet, we fear, a quiet depth of malice, hitherto latent, but active now, in this unfortunate old man, which led him to imagine a more intimate revenge than any mortal had ever wreaked upon an enemy.† (Hawthorne, 127). Despite this horrific thought from Roger, Arthur made no move to try to threaten and scare him in any way. Despite their many differences, they have similarities as well. Proctor and Dimmesdale are similar, because they broke the morals and beliefs in both their society and religious teachings. Dimmesdale had an affair with Hester Prynne and implies, â€Å"If thou feelest it to be for thy soul’s peace, and that thy earthly punishment will thereby be made more effectual to salvation, I charge thee to speak out the name of thy fellow-sinner and fellow-sufferer!† (Hawthorne, 63). This explains that he broke one of the morals in not only society, but in religion as well by having an affair with Prynne. Proctor as well demonstrates breaking the social and religious morals, by having an affair with Abigail. The quote, â€Å"No more! I should have roared you down when first you told me your suspicion. But I wilted, and, like a Christian, I confessed. Confessed†¦Ã¢â‚¬  (Miller, 52), reveals that John did have an affair and broke the morals of his religion. Proctor and Dimmesdale are both similar in that they let their own minds lose control of their self-control which led them to do this. John and Arthur may be two different people that have many differences, but they also have some similarities. John is different from Dimmesdale in which he cannot accept the truth, and is always threatening people. Arthur,  though, is a bit more self-controlled compared to Proctor. But, they have the similarity of committing the affair and having to live with the guilt in their hearts for a long time. Even though they come from two very different stories, they have a similarity that cannot be looked passed upon.

Future Research into Auditory Spatial Attention Essay

An interesting observation made in this research was that there was an overall faster response time rates when an informative cue was presented spatially. Several cues were used in the experiment, both uninformative and informative, both pure sound and speech. The cues were given in conjunction with spatial and non-spatial orientations. But given the various cues, it was found that the response rates were faster as compared to the rates recoded by Spence and Driver (1994). The scope of the current research was not intended to explore this possibility; hence no statistical analysis was able to be performed on the data obtained. But further investigation of the said effect should be considered. Generally each experiment was analyzed individually with not all subjects completing the three experiments relating to this observed effect (experiments 3, 4 & 5). Furthermore, the subjects that had completed these three experiments did so in the same order, therefore opening up the possibility that the faster response times observed in experiment 5 may be due to practice effects. Despite these concerns, further investigation into the possible existence of this effect could be vital in a practical sense with relation to the design of auditory attention grabbing stimuli. The use of auditory stimuli as attention grabbing devices for use in reducing operator response times to critical stimuli can be designed in such a way that the combination of both auditory and visual information can be helpful in reducing operator workload. A number of studies have demonstrated that the addition of auditory information to an already attentionally overloaded visual workspace does not add to the overall workload. Recently Duncan, Martens & Ward (1997) found evidence of restricted attentional capacity within but not between sensory modalities. They presented streams of visual and/or auditory inputs, containing occasional targets to be identified and recalled. For two visual or two auditory streams they found that the identification of one target produce a sustained reduction in the ability to identify a second target. In contrast, when the streams were from both modalities, there was no such reduction in the identification of the second target. The results suggest a modality-specific restriction to concurrent attention and awareness. Flanagan, McAnally, Martin, Meehan & Oldfield (1998) found that with the use of spatially informative auditory information, visual search times were reduced. They used a spatial localisation task in which the search for a visual target was aided by either a visual arrow or an auditory cue. They found that both the visual and auditory cues aided in significantly reducing the search time when compared to an unaided search. With evidence suggesting that attentional capacity is modality-specific (Duncan, Martens & Ward, 1997) and that auditory cues can help with a visual spatial localisation task (Flanagan, McAnally, Martin, Meehan & Oldfield, 1998), the nature of the links between auditory and visual streams in spatial attention is of great importance. Moreover, a study by Spence and Driver (1996, 1997) had a subject stare at a fixed point at the center of a screen where lights were placed on the four corners of the screen. At the back of each light was a speaker, the task of the subject was to discriminate whether light or sound came from the upper and lower corners of the screen. They found that when a non-predictive visual cue was presented on one side an auditory target on the same location was processed faster and more accurately. In summary, our results indicate support for the claims of Spence and Driver and at the same time established the usefulness of using virtual 3-dimensional sound to measure auditory attention. Spatial advantage was found for non-informative cued areas in experiment 1 and 2 but for the shortest SOA of 200ms only which was also found by Spence and Driver in their experiments. Furthermore, spatial advantage was also found for informative cued areas for experiment 3, 4 and 5 wherein significant response time advantage was found in all SOA conditions (200ms, 500ms & 1100ms) for experiment 3 and 5 while the results obtained for experiment 4 found a significant response time advantage for valid cues only at the middle SOA condition (500ms). In experiment 3 response time advantage was found at all SOA levels for valid cues, while in experiment four wherein spatial informative cues were removed, response tine advantage for valid cues were only for the middle SOA conditions (500ms) and the introduction of spatially informative speech cues in experiment 5 found higher response time for all valid cues for all SOA levels.

Free Essays on Secrurity

About two hundred years before, the word "computer" started to appear in the dictionary. Some people even didn't know what is a computer. However, most of the people today not just knowing what is a computer, but understand how to use a computer. Therefore, computer become more and more popular and important to our society. We can use computer everywhere and they are very useful and helpful to our life. The speed and accuracy of computer made people felt confident and reliable. Therefore, many important information or data are saved in the computer. Such as your diary, the financial situation of a oil company or some secret intelligence of the military department. A lot of important information can be found in the memory of computer. So, people may ask a question: Can we make sure that the information in the computer is safe and nobody can steal it from the memory of the computer? Physical hazard is one of the causes of destroying the data in the computer. For example, send a flood of coffee toward a personal computer. The hard disk of the computer could be endangered by the flood of coffee. Besides, human caretaker of computer system can cause as much as harm as any physical hazard. For example, a cashier in a bank can transfer some money from one of his customer's account to his own account. Nonetheless, the most dangerous thief are not those who work with computer every day, but youthful amateurs who experiment at night - the hackers. The term "hacker "may have originated at M.I.T. as students' jargon for classmates who labored nights in the computer lab. In the beginning, hackers are not so dangerous at all. They just stole computer time from the university. However, in the early 1980s, hackers became a group of criminals who steal information from other peoples' computer. For preventing the hackers and other criminals, people need to set up a good security system to protect the dat... Free Essays on Secrurity Free Essays on Secrurity About two hundred years before, the word "computer" started to appear in the dictionary. Some people even didn't know what is a computer. However, most of the people today not just knowing what is a computer, but understand how to use a computer. Therefore, computer become more and more popular and important to our society. We can use computer everywhere and they are very useful and helpful to our life. The speed and accuracy of computer made people felt confident and reliable. Therefore, many important information or data are saved in the computer. Such as your diary, the financial situation of a oil company or some secret intelligence of the military department. A lot of important information can be found in the memory of computer. So, people may ask a question: Can we make sure that the information in the computer is safe and nobody can steal it from the memory of the computer? Physical hazard is one of the causes of destroying the data in the computer. For example, send a flood of coffee toward a personal computer. The hard disk of the computer could be endangered by the flood of coffee. Besides, human caretaker of computer system can cause as much as harm as any physical hazard. For example, a cashier in a bank can transfer some money from one of his customer's account to his own account. Nonetheless, the most dangerous thief are not those who work with computer every day, but youthful amateurs who experiment at night - the hackers. The term "hacker "may have originated at M.I.T. as students' jargon for classmates who labored nights in the computer lab. In the beginning, hackers are not so dangerous at all. They just stole computer time from the university. However, in the early 1980s, hackers became a group of criminals who steal information from other peoples' computer. For preventing the hackers and other criminals, people need to set up a good security system to protect the dat...

Grauballe Man (Denmark) - European Iron Age Bog Body

Grauballe Man (Denmark) - European Iron Age Bog Body The Grauballe Man is the name of an extremely well-preserved Iron Age bog body, the 2200-year-old body of a man pulled from a peat bog in central Jutland, Denmark in 1952. The body was found at depths of more than one meter (3.5 feet) of peat. The Story of Grauballe Man Grauballe Man was determined to have been about 30 years old when he died. Physical inspection indicated that although his body was in near-perfect preservation, he had been brutally murdered or sacrificed. His throat had been cut from behind so deeply that it nearly beheaded him. His skull was bludgeoned and his leg was broken. Grauballe mans body was among the earliest of objects dated by the newly invented radiocarbon dating method. After his discovery was announced, his body displayed in public and several photographs of him published in newspapers, a woman came forward and claimed that she recognized him as a peat worker she had known as a child who had disappeared on his way home from a local pub. Hair samples from the man returned conventional c14 dates between 2240-2245 RCYBP. Recent AMS radiocarbon dates (2008) returned calibrated ranges between 400-200 cal BC. Preservation Methods Initially, Grauballe man was investigated by Danish archaeologist Peter V. Glob at the National Museum of Denmark at Copenhagen. Bog bodies had been found in Denmark beginning in the first half of the 19th century. The most striking characteristic of bog bodies is their preservation, which can be close to or surpass the best of ancient mummification practices. Scientists and museum directors tried all sorts of techniques to maintain that preservation, beginning with air or oven drying. Glob had the Grauballe mans body treated to a process similar to tanning animal hides. The body was kept for 18 months in a mixture of 1/3 fresh oak, 2/3 oak bark plus a .2% of Toxinol as a disinfectant. Over that period, the concentration of Toxinol was increased and monitored. After the 18 months, the body was immersed in a bath of 10% Turkish-red oil in distilled water to avoid shrinkage. New bog body discoveries in the 21st century are kept in wet peat in refrigerated storage at 4 degrees celsius. What Scholars Have Learned Grauballe Mans stomach was removed at some point during the process, but magnetic resonance imaging (MRI) investigations in 2008 discovered plant grains in the vicinity of where his stomach had been. Those grains are now interpreted as remnants of what likely was his last meal. The grains indicate that Grauballe man ate a type of gruel made from a combination of cereals and weeds, including rye (Secale cereale), knotweed (Polygonum lapathifolium), corn spurrey (Spergula arvensis), flax (Linum usitatissimum) and gold of pleasure (Camelina sativa). Post-Excavation Studies The Irish Nobel Prize-winning poet Seamus Heaney often wrote poems for and about bog bodies. The one he wrote in 1999 for Grauballe Man is quite evocative and one of my favorites. As if he had been poured / in tar, he lies / on a pillow of turf / and seems to weep. Be sure to read it yourself for free at the Poetry Foundation. The display of bog bodies has ethical issues discussed in many places in the scientific literature: Gail Hitchens article The Modern Afterlife of the Bog People published in the student archaeology journal The Posthole addresses some of these and discusses Heaney and other modern day artistic uses of bog bodies, specifically but not limited to Grauballe. Today Grauballe mans body is kept in a room at the Moesgaard Museum protected from light and temperature changes. A separate room lays out the details of his history and provides numerous CT-scanned images of his body parts; but Danish archaeologist Nina Nordstrà ¶m reports that the separate room keeping his body seems to her a calm and contemplative reburial. Sources This glossary entry is a part of the About.com Guide to Bog Bodies and part of the Dictionary of Archaeology. Granite G. 2016. Understanding the death and burial of northern European bog bodies. In: Murray CA, editor. Diversity of Sacrifice: Form and Function of Sacrificial Practices in the Ancient World and Beyond. Albany: State University of New York Press. p 211-222.Hitchens G. 2009. The Modern Afterlife of the Bog People. The Post Hole 7:28-30.Karg S. 2012. Oil-rich seeds from prehistoric contexts in southern Scandinavia: Reflections on archaeobotanical records of flax, hemp, gold of pleasure, and corn spurrey. Acta Paleobotanica 52(1):17-24.Lynnerup N. 2010. Medical Imaging of Mummies and Bog Bodies – A Mini-Review. Gerontology 56(5):441-448.Mannering U, Possnert G, Heinemeier J, and Gleba M. 2010. Dating Danish textiles and skins from bog finds by means of 14C AMS. Journal of Archaeological Science 37(2):261-268.Nordstrà ¶m N. 2016. The Immortals: Prehistoric individuals as ideological and therapeutic tools in our time. In: Williams H, and Giles M, editors. Archaeologists and t he Dead: Mortuary Archaeology in Contemporary Society. Oxford: Oxford University Press. p 204-232. Stà ¸dkilde-Jà ¸rgensen H, Jacobsen NO, Warncke E, and Heinemeier J. 2008. The intestines of a more than 2000 years old peat-bog man: microscopy, magnetic resonance imaging and 14C-dating. Journal of Archaeological Science 35(3):530-534.Villa C, and Lynnerup N. 2012. Hounsfield Units ranges in CT-scans of bog bodies and mummies. Anthropologischer Anzeiger 69(2):127-145.

Contiuum of Care Bibliography Annotated Example | Topics and Well Written Essays - 250 words

Contiuum of Care - Annotated Bibliography Example There is a description of the various stakeholders and the components of the continuum of care, therefore, making it relevant to use when making the presentation. They also discuss how the component contributes to or detracts from the general administration of health care resources. They also depicts that at the community level, combination of medical and supportive services is the best way of enhancing continuum of care. Wilson, A., Whitaker, N., & Whitford, D. (2012, May 31). Rising to the Challenge of Health Care Reform with Entrepreneurial and Intrapreneurial Nursing Initiatives. The Online Journal of Issues in Nursing, p. 2. It is another reliable source of information about the continuum of health care especially in U.S The reason being that Wilson, Whitaker and Whitford (2012), explicitly describes the three dimensions of healthcare and the contribution of each to the continuum of care i.e. primary, secondary and tertiary. Wilson, Whitaker and Whitford (2012), discusses the services provided and how these services fit the continuum of care. Wilson, Whitaker and Whitford (2012), shows how this delivery component and services need to change to meet future trends and labels the characteristics of an integrated delivery system making it relevant to the study of this topic. According to Haggerty et al. (2003), the perception and veracity of continuity of care cut across both organizational and disciplinary boundaries. The collective definitions delivered here should assist healthcare providers appraise continuity more meticulously and enhance communication. Policy charters and reports in the whole world urge a strenuous effort to boost continuum of care. The presentation would not be complete without the use of this article. Best (2010), outlines educational advances for adaptive work roles and aspects of educational research to lighten issues for the future geriatric well-being and oral

The chinese economy in may 2013 Research Paper Example | Topics and Well Written Essays - 750 words

The chinese economy in may 2013 - Research Paper Example According to a report by Anderlini, the rise noted in May is the eighth record of consecutive improvement of the economy with the expansion notable from the over 50% mark in the PMI. This trend implies that the Chinese economy is expanding and hence providing incentives to investors. HSBC manufacturing PMI was 49.2 in May, compared to 50.4 reported for April with a Median forecast of 49.6, which is actually a contradiction within the sector. Exports equally moved from 48.6 in April to 49.4 in the month of May (Anderlini, 2013, para 1-13). However, despite the notable slight expansion, IMF has lowered their expectation of the Chinese economic expansion from the initial 8% for this year to slightly lower figure of 7.75%. Hsu from the Taipei Times reports that HSBC speculates the current trends observable in the performance of Yuan currency, which will lead to full conversion of the currency by 2017. This is evident from the deliberate move by the government of China to increase flexibi lity of exchange rates and simplification of the cross boarder dynamics for business transactions (Hsu, 2013, para 1-6). With these speculations, the use of the Yuan currency would be more acceptable across borders, which would translate to higher economic performance. The cost price index (CPI) in China for the month of May 2013 recorded a decline from 2.4% to 2.1% and left low - the phenomenon was explained by the moderating food prices experienced, while inflation in service industry remained mildly at 2.8% for the month, because of salary and wage increases. The overall growth domestic product (GDP) for the month of May shows a slight reduction in comparison with the preceding month. This is partly explained by a notable reduction in investment within the property and manufacturing sector of the economy. However, there was a disparity in industrial performance with the tertiary industry remaining unchanged within the market, while the primary and secondary industries recorded a decline. The decline in PMI indicates a constriction in the general manufacturing sector as per the month (UOB Kay Hian, 2013, 2-7). Lower than 50% of PMI indicates that the economic manufacturing sector has constricted as compared to the preceding month, while a record of PMI (which is above 50%) is an indicator that the economy has expanded in that month as compared to the preceding one. According to ‘China Macro Flash† June 3rd 2013 publication, the notable 7.8%YoY GDP growth in 2Q together with the improved performance in PMI are negative indicators to investors that the government would not work on cutting the interest rates, as earlier forecasted with the prior performance (Cheng, 2013, 1; Anon, 2013, 4). Moreover, according the ‘Korea Macro Flash† June 3rd 2013 publication, the export growth in China for the period between April and May this year increased from 16.1% YoY to 16.6% YoY. China's exports rose by +1.0% in May from a year earlier, compared t o an increase of +14.7% reported for April (Karunungan and Kim, 2013). On the other hand, the import growth in China declined from 8.3% in April to 5.5% in May 2013 showing a negative improvement by 2.4 % YoY (Chang, 2013, 3). China's imports fell by -0.3% in May since the last year, compared to an

IKEA Marketing Plan Research Paper Example | Topics and Well Written Essays - 2000 words

IKEA Marketing Plan - Research Paper Example A look into the present situation of IKEA is included in this plan along with other pertinent information that would help in deciding how to further develop the IKEA business, e.g., situation, product, competition and SWOT analyses along with the look into IKEA’s mission and vision and its financials. The analyses made in this plan showed that IKEA is indeed a strong brand to contend with and is capable of expanding and growing further. It offers products that consumers patronize and gives value to those products. Further expansion can be made and better plans for marketing the products of IKEA is currently being handled mainly through the use of technological advancement such as the use of the internet, phone applications and social networking. With all its achievements and with the goals it intends to achieve in the future, it can be surmised that IKEA has indeed achieved its aim of being a leader in its industry. Mission and Vision Statements IKEA started in Sweden and was founded on the concept that more people would afford well-designed and highly functional home furnishings at low prices. Kamprad is its founder and control the company through INGKA Foundation which has its headquarters in The Netherlands. The foundation owns INGKA Holding B.V., the company which owns IKEA. This organizational structure is the reason IKEA is not listed in the stock exchange (Tengblad, 2004). It is the vision of IKEA to offer many people a better living through affordable solutions. This is done through the company’s offering of a wide array of high quality and well designed products for home. More people are able to afford these home furnishings due to its low prices. It is the mission of IKEA to provide its consumers a wide array of home furnishings that are functional, well-designed, durable, high quality and low priced in order that more people can afford them (IKEA USA, 1999-2011). The company goes beyond just offering furniture. Instead, they offer custo mers comfort and better homes and lives. IKEA is cognizant of how home environment affects the well-being. This is it offers the kinds of furnishings that would enable individuals to have an attractive, practical and comfortable home without the need to spend a fortune. IKEA is a good example of an organization that managed to line up its values both in and out. Value proposition creates use in a company’s product as offered to its consumers (Bovet & Martha, 2000). It is what customers consider as an advantage when purchasing a product (Best, 1997). It is taken to be a bundle of value delivered to the consumers by the company (Sheehy, Bracey & Frazier, 1996). Value proposition includes such intangibles as image, brand and equity along with price, selection and service. This is going beyond just the product, i.e., it is not what the buyer is purchasing but what he thinks he is buying. The value proposition determines the duties of stakeholders as well as the offer to the organ ization (Webster, 1994). It serves as a selling proposition to potential buyers or the reason why buyers should patronize a company’s product instead of buying from its competitor. IKEA’s value proposition that serves as an attraction to buyers is its offer of affordable, functional and distinctly designed furnishings. This value is well communicated and implemented consistently. To allow the company to lower the price, buyers are the ones who

Principles of Australian Taxation Law

Principles of Australian Taxation Law Sita  Samtani Introduction This paper will critically discuss the proposals made by the Organisation for Economic Co-operation and Development (OECD) for a mandatory disclosure regime in Australia. In May 2016, the Australian Government sought input into the framing of the recommendations made by the OECD, in its Discussion Paper.[1] Mandatory disclosure rules are examined in the OECDs Final Report of the Base Erosion and Profit Shifting (BEPS) project.[2] Primarily, these rules seek to combat aggressive tax arrangements, which pose a threat to revenue authorities worldwide. This paper will analyse the purpose and framing of these rules, their advantages and disadvantages and whom and what they should target, having reference to the Discussion Paper and other valuable sources. Additionally, there will be a critical analysis as to whether a mandatory disclosure regime would be an effective addition to Australian taxation legislation and how it may impact solicitors that advise on revenue law. Background Mandatory disclosure rules should be framed having regard to the integrity measures found in current legislation. A key point of distinction is discerning between lawful tax planning activity and unlawful tax evasion. Tax avoidance, which is the focal point of the mandatory disclosure rules, lies between the two polarities. It involves entering into arrangements that exploit loopholes in the legislation.[3] Under Australian taxation law, there are a number of anti-avoidance measures already in place. These include specific anti-avoidance rules (SAARs), general anti-avoidance rules (GAARs) and a promoter penalty regime. There are many types of SAARs that target specific tax avoidance activities, for example, the Personal Service Income (PSI) rules and transfer pricing. On the other hand, GAARs (Part IVA of the Income Tax Assessment Act 1936 (Cth)) act as safety net or fall back provisions. Justice Pagone highlighted the fact that GAARs occupy a special role in tax law because their ro le is to underpin the effectiveness of the primary operative provisions when those primary provisions fail to achieve their purpose.[4] Additionally, the promoter penalty regime in Divisions 290 and 298B of Schedule 1 to the Tax Administration Act 1953 (Cth) seek to force promoters to disclose potential tax exploitation schemes. The promoter penalty regime bears resemblance to what a mandatory disclosure regime might achieve. Therefore, a key priority will be ensuring that a new regime does not unnecessarily overlap with existing disclosure rules.[5] It is vital to avoid duplication of and inconsistency with other legislation, as well as excess compliance costs on the vast majority of taxpayers who voluntarily comply with their tax obligations.[6] This regime must also be framed not to infringe on Australian legal rights such as confidentiality, legal professional privilege (LPP) and the privilege against self-incrimination.[7] It is essential that such legislation be shaped in a way that balances policy considerations, the integrity of revenue authorities and fundamental rights. Definition of a Mandatory Disclosure Regime A mandatory disclosure regime is a mechanism that requires taxpayers to disclose upfront to the tax administration system of the use of tax avoidance schemes with certain features or hallmarks.[8] According to the OECD, the purpose of mandatory disclosure rules is to require tax advisers to make early disclosure of aggressive arrangements (often before income tax returns are lodged) with the view to providing tax authorities with timely information on arrangements that have the potential to undermine the integrity of the income tax system.[9]This statement provides a useful matrix to ascertain the essential elements of a mandatory disclosure regime.[10] The purpose of a mandatory disclosure regime is to supply prompt information to revenue authorities of possible aggressive tax schemes and to identify the promoters and users of such schemes.[11] The purpose of this detection is to improve the effectiveness of compliance activities of tax authorities.[12] In regards to the core purpose of mandatory disclosure rules, the supply of early information would allows administrators to identify, address and counteract tax avoidance schemes in their initial stages before they escalate and potentially subvert the integrity of the revenue base.[13] This information can also be utilised to enhance and better focus existing audit processes.[14] Mandatory disclosure regimes can enable countries to quickly respond to tax avoidance risks by providing early access to potential avoidance schemes. The Policy Rationale of a Mandatory Disclosure Regime The main policy rationale behind implementing a mandatory disclosure regime in Australia is to bolster the current anti-avoidance mechanisms by allowing the Commissioner of Taxation prompt disclosure of potentially aggressive tax schemes. This in turn will prevent the exploitation of loopholes that exist within the tax system. These rules will provide the Australian Taxation Office (ATO) with information as early as possible in relation to certain tax arrangements that are being designed and promoted by certain advisers and engaged in by certain taxpayers.[15] A further policy rationale of the new rules is to deter advisers and taxpayers from engaging in these types of arrangements in the first place.[16] In Australia, the current series of anti-avoidance legislation is elaborate, there are SAARs, GAARs and promoter penalty regimes which all seek to prevent the erosion of the revenue base. Table 1 of the Discussion Paper details the current legislation. There are a range of income tax disclosure rules in relation to large businesses and multinationals. These include disclosures made by companies both before (e.g. Advanced Pricing Agreements) and as part (e.g. Reportable Tax Positions) of their tax returns.[17] Mandatory disclosure rules should capture not only large entities but also high net-worth individuals or individuals that seek to exploit or promote the exploitation loopholes in the Australian taxation system. This is important to ensure a level playing field for all and so that the regime is ubiquitous. In relation to what activities a mandatory disclosure regime should exclude, it may be useful to look to what the GAARs (Part IVA of the Income Tax Assessment Act 1936) do not apply to. The GAARsdo not apply to a typical husband and wife partnership business agreement. Under this set up, the couple conduct a business in partnership and as the relevant Partnership Act provides, share equally in profits and losses, despite the fact that only one party performs the main amount of work.[18] When regard is had to the eight matters in Part IVA, it would not be objectively concluded that the main purpose of the partnership arrangement was to obtain a tax benefit through the equal division of profits and losses.[19] Similarly, it is possible that a mandatory disclosure regime should not apply to these partnership arrangements for the same reasons. A comprehensive disclosure regime in Australia would give rise to several advantages and disadvantages. Firstly, a main advantage would be the expeditious identification of potentially aggressive tax planning schemes. This means that the ATO would have to spend less time and utilise less resources in order reduce tax avoidance.[20] Targeted groups would not be as likely to exploit loopholes which exist if Australia had a mandatory disclosure regime. This would firstly lead to enhanced audit and compliance activities which would ultimately lead to quicker dispute resolution in cases where tax avoidance is ascertained.[21] The rise of the technology has also lead to the proliferation of real time intelligence. The need for revenue authorities to access real time information is particularly critical in the current technologically advanced world, where transactions and information can be transmitted internationally and almost instantaneously.[22] Thus access to fast and accurate informat ion is vital for revenue authorities to monitor and police such transactions. The main disadvantage of a mandatory disclosure regime would be the difficulty in finding an appropriate balance between enhancing information available to the ATO to crack down on tax avoidance and avoiding unnecessary compliance burdens on tax payers.[23] In this regard, the legislation should be very clear on its face that the mandatory disclosure rules would only be triggered in relation to defined tax arrangements with specific features and the rules are targeted at advisers who are actively involved in these tax arrangements.[24] A tension also exists between legal professional privilege (LPP) and a mandatory disclosure regime.[25] LPP is sacrosanct in Australia and is referred as part of the functioning of the law itself.[26] If an entity is obliged to disclose a document that would be protected by LPP, the function of LPP would be undermined which may in turn be a breach of an Australian civil right. In Australia, there are already rules in place that capture and penalise activity by taxpayers and advisers that results in non-compliance with tax laws, particularly in relation to aggressive tax planning schemes. The mandatory disclosure rules adopted into the Australian tax system would therefore need to complement the other integrity measures already in the system. The Drafting, Framing and Targeting of a Mandatory Disclosure Regime Australias rules must be tailored for Australias circumstances and in particular to complement its pre-existing disclosure and anti-avoidance measures.[27] The introduction of a mandatory disclosure regime should be specifically directed at people who are required at law to disclose to the Australian Federal Commissioner of Taxation in relation to certain tax arrangements.[28] Who should disclose under a Mandatory Disclosure Regime? It is great importance that the legislation sets out the meaning of particular terms. The initial views of the Australian Government are that mandatory disclosure rules should apply primarily to tax advisers involved in the design, distribution and management of aggressive tax arrangements. Moreover, the Government is also of the view that where the relevant tax adviser is offshore, the Commissioner may instead require the taxpayer to make the disclosure.[29] The OECD has advised that the rules could apply to tax advisers, taxpayers or both. The mandatory disclosure rules should be narrow and targeted, so that the scope is not too wide to incorrectly identify the actual perpetrators of tax avoidance schemes.[30] Taxpayers will be caught under the mandatory disclosure rules where they have participated in arrangements that become the subject of mandatory disclosure.[31] However, as taxpayers already have a general obligation to disclose information about arrangements and transactions that give rise to tax implications for them, it is not necessary that a separate obligation to disclose be imposed on taxpayers under these rules.[32] Similar to the UK, the suggestion is that disclosure made should be by promoters of schemes with the onus only shifting to the tax-payer in certain situations. In line with the Australian Governments views, the new rules would have to provide a clear definition of tax advisers or promoters for the mandatory disclosure rules. It is logical that the obligation should be in line with promoter definition under the promoter penalty regime under the Taxation Administration Act 1953 as they already have significant obligations. Thus, it is possible that compelling promoters to disclose relevant information in relation to tax arrangements pertaining to the hallmarks would simply consolidate and extend their existing obligations under the promoter penalty regime. Additionally, the promoters of such schemes would be in possession of the information relevant to formation of such avoidance schemes. If this existing definition of a promoter under the current legislation was utilised, then an entity would be a promoter if: they encourage growth of a scheme, they receive consideration in respect of developing a scheme and if they have a substantial role i n advancing the scheme. It is important to note that an entity should not be regarded as a promoter just because they provide advice about a scheme. This is particularly relevant when it comes to legal professionals providing advice which will be discussed later in the paper. What types of arrangements should be targeted? The effectiveness of any disclosure regime will revolve around the drafting of hallmarks or the trigger points for disclosure.[33] It is impractical for a mandatory disclosure regime to target all transactions that raise tax avoidance concerns. Taxpayers will be obliged to disclose transactions that fall within the descriptions or hallmarks set out in a regime.[34] In the Discussion Paper, there is significant emphasis on the targeting of aggressive tax arrangements. However, there is little reference to what this actually means. Both the Canadian and the UK disclosure regimes target arrangements in which the main (or one of the main) purposes of the arrangement are in order to obtain a tax benefit. Under the general anti-avoidance rules, section 177D in Part IVA of the ITAA 1936 sets out factors relating to the schemes used to obtain tax benefits. This section has often proved difficult in its application because the factors are quite narrow. To avoid issues like this, a lower threshold should utilized under a mandatory disclosure regime. It would be preferable that the test should be whether one of the main purposes of the arrangement is obtaining a tax benefit.[35] This lower threshold would mean that a wider range of schemes could be identified and disclosed.   The Australian mandatory disclosure rules should also have an objective test for disclosure, meaning that the administrator would not have to inquire into the subjective state of mind of the taxpayer.[36] Additionally, the Australian Government may also want to consider whether an aggressive tax arrangement may be in line with the definition of a tax exploitation scheme under the promoter penalty rules.   The definition of a tax exploitation scheme is whether it would be reasonable to conclude that an entity that entered into the scheme has a sole or dominant purpose of acquiring a tax benefit in which it is not reasonably arguable that the benefit sought is or would be available at law.[37] The definition of tax exploitation scheme would likely be very similar to that of an aggressive tax arrangement under the mandatory disclosure regime. It would be most effective if mandatory disclosure rules target arrangements in which one of the main purposes is to obtain a tax benefit that may potentially amount to tax avoidance. This should be an objective test, for example, would a reasonable person believe that the arrangement might be in order to obtain a tax benefit that may potentially amount to tax avoidance? What are the benefits and drawbacks of providing the Commissioner of Taxation a broad discretion to determine what is an aggressive tax planning scheme? There are already a number of mechanisms through which information relating to aggressive tax arrangements is disclosed to the Commissioner. Currently, the Commissioner has the broad administrative powers to require the disclosure of information. However, in the case of the proposed mandatory disclosure rules, the Commissioner can require disclosure to be made without knowing who needs to make the disclosure.[38] It is important the mandatory disclosure rules require the Commissioner to have evidence of the tax arrangements that he intends to be disclosed pursuant to the rules before he can exercise his discretion and make a publication requesting disclosure.[39] Otherwise, if the Commissioners powers are too broad, the process may become ineffective and counter-intuitive. The Commissioner should clearly articulate why the arrangement is an aggressive tax arrangement in line with the objective purpose test.   This will then allow advisers to effectively determine whether they are involved in these arrangements and whether they have an obligation to make a disclosure to the Commissioner. In line with the Australian Governments view, the legislation should make it clear that mandatory disclosure rules would only be triggered in relation to aggressive tax arrangements with specifically described features.[40] This will ensure the disclosure rules can be limited to particular arrangements implemented by a specific targeted cohort, rather than imposing more general disclosure requirements on all taxpayers. What are the implications of early disclosure? An early disclosure regime would provide the ATO with information about aggressive tax schemes as well as the parties to such schemes. In comparison with the United Kingdom, the Disclosure of Tax Avoidance Schemes (DOTAS) regime provides early information to Her Majestys Revenue Customs (HMRC). This information enables HMRC to legislate to amend the relevant taxation legislation to better target anti-avoidance activities.[41] The UK mandatory disclosure regime provides prompt information to the revenue authority allowing for easier identification of the users of anti-avoidance schemes.[42] The United Kingdoms DOTAS regime has successfully eliminated over  £12 billion in tax avoidance schemes and loopholes.[43] This is a strong indicator that such a regime in Australia may have the same effect. The UK regime has lead to over 2500 disclosures and the enactment of 60 different measures contained in the UK Finance Acts.[44] Similarly, a regime in Australia may guide in the legislating of better targeted SAARs and GAARs. It is likely that a similar disclosure regime in Australia would have a similar effect. The implications of early disclosure allow for revenue authorities to either use the information to improve risk assessment systems, review guidance and ruling products to determine suitable and contemporaneity, undertake additional educational programs and undertake case reviews and audits where appropriate or necessary.[45] Would mandatory disclosure rules be a necessary and valuable addition to Australian tax legislation? It is likely that a mandatory disclosure regime would be a necessary and appropriate addition to Australias existing anti-avoidance armoury. This paper weighs the advantages and disadvantages of such a regime and the legislative form that the regime should take. The necessity to acquire early information in regards to aggressive tax schemes is crucial to revenue authorities. While there are several ways that Australia acquires information now, it is possible that a mandatory disclosure regime is a more methodical approach. After researching the current anti-avoidance legislation, it is likely that the introduction of a regime would enhance rather than take the place of the current tax legislation. A key aspect of the implementation of a mandatory disclosure regime is the expeditiousness. These rules will allow for the ATO become aware of participators in aggressive tax avoidance schemes quicker which will in turn will prevent exploitation of the tax system. There are different ways in which tax administrations can use the collected information to alter behaviour and to counteract tax avoidance schemes, for example, risk assessments and changes to legislation.[46] There are arguments for the fact that given the plethora of disclosure rules already contained in the Australian law, there is little need for a mandatory disclosure regime to be introduced into the system. Particularly, the existence of the promoter penalty regime is fundamentally similar to what a mandatory disclosure regime may be like. However, cases such as Commissioner of Taxation v Ludekens Anors,[47]highlights that the scope of promoter penalty regime is quite limited.   In that case, Justice Middleton found that one of the parties was a promoter of the Plan within the meaning of section 290-60, but the other was not. However, it was held that the party that was a promoter did not contravene subsection 290-50(1) because his Honour found that the Plan was not a tax exploitation scheme within the meaning of section 290-65. Taking this into consideration, mandatory disclosure rules would likely assist with uniformity and the defining of certain key terms in the realm of tax-avoidance. Moreover, if a mandatory disclosure regime were introduced, the ATO would likely have early information on such schemes before they would need to be litigated. It may also be argued that Australian taxpayers currently only have limited disclosure obligations in relation to reportable tax positions (RTP) and certain international dealings via the International Dealings Schedule (IDS).[48] The introduction of a mandatory disclosure regime may be superior as a single comprehensive regime which would promote administrative efficiency, reduce compliance costs for taxpayers and avoid duplication with existing laws.[49] The Impact of a Mandatory Disclosure Regime on Legal Advice Mandatory disclosure rules would likely impact solicitors which advise on taxation law. Due to the fact that the term tax adviser is broad and vague, legislation would need precisely defined the term so that it is clear to which people the rules apply and the circumstances in which they would apply. In the past, lawyers who hold themselves out to be experienced in a particular area (for example, revenue law) the scope of their duty is quite wide. In the case of Tip Top Dry Cleaners Pty Ltd v Mackintosh,[50] the lawyer was held to have had a duty to give comprehensive advice to the client which touched on all relevant matters. This duty was held to include a duty not only to advise on whether the proposed transaction might come within the tax deductibility provisions of the legislation but also upon the possible application of the anti-avoidance provisions of the transaction.[51] This authority may be applicable if mandatory disclosure regimes come into play because lawyers advising on revenue law may need to provide advice about it. The relationship between a lawyer and a client holds confidentiality in the highest regard so there may be problems in regards to the mandatory disclosure of information. Australias rules must be designed not to infringe established civil rights such as confidentiality, legal professional privilege and the privilege against self-incrimination any more than is necessary or appropriate. In particular, any disclosures made must be on a without prejudice basis so as not to be used as evidence to that effect in proceedings involving the discloser or any other person.[52] Furthermore, there should be strict limits as to the use the ATO may make of the information.[53] There should not be a requirement to disclose previously comprehensively disclosed information and whether a disclosure is comprehensive ought depend upon whether it enables the Commissioner to identify the particular aggressive tax arrangement or the participation of the taxpayer in such an arrangement.[54] Conclusion The implementation of a mandatory disclosure regime in the Australian tax legislation would likely improve Australias anti-avoidance armoury. This new set of rules would improve and support the current mechanisms that are already in place by providing comprehensive and prompt information to the ATO.[55] By drawing upon other regimes such as that in the United Kingdom as well as examining the current views in Australia, this paper has considered how mandatory disclosure rules in Australia should be framed. The framing should take into regards the current tax legislation and also the impact on taxpayers. Furthermore, special contemplation should take place to ensure that the rules do not infringe on Australian civil rights and do not unnecessarily impact legal professionals that provide advise on tax law. A mandatory disclosure regime would significantly increase transparency, a problem faced by many tax jurisdictions. The introduction of mandatory disclosure rules in Australia would need to be incorporated logically into pre-existing legislation to ensure value and efficacy. Overall, it is likely that a mandatory disclosure regime would be a beneficial addition to Australian revenue legislation. Bibliography Articles/Books/Reports Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information Discussion Paper (3 May 2016)https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20Proposals%20for%20Mandatory%20Disclosure%20of%20Tax%20Information/Key%20Documents/PDF/OECD_proposals_mandatory_tax_disclosure.ashx> Australian Tax Office, Part IVA: The General Anti-Avoidance Rules for Income Tax (December 2005) https://www.ato.gov.au/assets/0/104/997/1030/6f068803-a0d3-406a-b7bc-4d44615af99f.pdf Australian Tax Office, Promoter Penalty Law (13 September 2016) https://www.ato.gov.au/General/Tax-planning/Promoter-penalty-law/ Carades, Stephanie,   Mandatory Disclosure Is it Necessary? (3 September 2016) http://search.informit.com.au/fullText;dn=310740505898598;res=IELAPA Law Council of Australia, Submission to Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information, 15 July 2016 https://www.lawcouncil.asn.au/lawcouncil/images/3172_-_Mandatory_Disclosure.pdf OECD, OECD/G20 Base Erosion and Profit Shifting Mandatory Disclosure Rules, Action 12: 2015 Final Report (5 October 2015) OECD, OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports Frequently Asked Questions (2015)   http://www.oecd.org/ctp/beps-frequently-asked-questions.pdf Oxford University Centre for Business Taxation, The Disclosure of Tax Avoidance Schemes Regime: Paper 2 (3 December 2012) http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Reports/DOTAS_3_12_12.pdf Pagone, G.E, Part IVA: The General Anti-Avoidance Prov