Christmas present Essay

This passage shows that everyone around the table knows the goose is cheap but is all-thankful of how it looks. This here shows that they really make the best of what they have. Many different ways Victorian reality was different including infant mortality which Dickens talks about through Bob Cratchit son Tiny Tim, whose the smallest of the house at sits on Bob Cratchit arm. Tiny Tim hasn’t got much and is crippled but he is still a blessing to the Cratchit family. He is warm-hearted and has innocence. â€Å"He told me, coming home, that he hoped the people saw him in church, because he was a cripple, and it might be pleasant to them to remember upon Christmas Day, who made lame beggars walk and blind men see†. Tiny Tim hear is thinking about others and not himself, this goes to show he hasn’t got much, and is a cripple but is still in the Christmas season. Which shows that Tiny Tim is very selfless. Through all of this experience Scrooge is silent all the way through and this shows the reader that he is very ashamed. This is confirmed when the Ghost of Christmas present says the words that Scrooge had said. â€Å"Scrooge hung his head to hear his own words quoted by the Spirit, and was overcome with penitence and grief. † The reader starts to realise that Scrooge is changing and feeling sorry for what he had said, and wishes he could take it all back. Scrooge is starting to truly find out the nature of the Christmas season. But he still hasn’t fully got it yet; he has still got more to come. On the journey to other places, which were celebrating Christmas, Dickens uses a number of long sentences to build up tension and to describe places. â€Å"And now, without a word of warning from the ghost, they stood upon a beak and desert moor, where monstrous masses of rude stone were cast about, as though it were the burial-place of giants; and water spread itself where over it listed – or would have done so, but for the frost that held it prisoner; and nothing grew but moss and furze, and coarse, rank grass. † Dickens uses a sentence structure where there are many sub – co ordinate clauses first in the sentence before the main clause. This is used to build up tension and describe places they are the ghost and Scrooge are going to visit. Dickens gets Scrooge to go to these places because Scrooge needs to change his selfish ways, and by showing him how poor and rich people celebrate their Christmas and they are both alike. The next and last place Scrooge goes to is his nephew. His nephew is sympathetic to him but the rest aren’t so easily quick to accept his new ways. â€Å"I am sorry for him; I couldn’t be angry with him if I tried. Who suffers by his ill whims! Himself, always. Here he takes into his head to dislike us, and he wont come and dine with us. † Scrooge’s nephew feels sorry for him being so selfish and tries to justify his selfish ways to the rest of the family. â€Å"I have no patience with him, observed scrooge’s niece. Scrooge’s niece’s sisters, and all the other ladies, expressed the same opinion. † Apart from Scrooge’s nephew they haven’t got time for Scrooge and his selfish ways. By watching his own family he realises and finds out what people think about him, the truth about his behaviour. Then he realises that other people are very important to him. Family is important! â€Å"A Merry Christmas and a Happy Year New Year to the old man, whatever he is! † Even though Scrooge is selfish and has a solid cold heart, his family still love him and still wish him a Merry Christmas and a Happy New Year. To conclude, by Scrooge hearing this, going from door to door, following all the ghosts back through his life helps him to change his selfish ways and antics. Which helps to live and good and prosperous lifestyle, and start to find out what the Christmas season is all about.

Death of a Salesman by Arthur Miller Essay

The play, Death of a Salesman by Arthur Miller is a tragedy. It is about an American family who live their lives masking their reality, which is filled with tension and instability, with the American dream lifestyle. The father of the household, William Loman, is the driving force behind fantasizing these illusions. Hence, in the play, we are faced with many incidences where false perceptions occur and fall apart in the face of reality. We see evidence of this unmasked false perception in the situation where many, despite his ongoing boasting of being ‘well liked’, laughed at William. Although he made it seem as if he was of major importance in his workplace, the reality was that he was indispensable. Willy was found to be an adulterer dissolving any fantasy of a stable family. Bill Oliver, Willy’s son Biffs’, past employer could not even recognize Biff, after creating the figment that he was well favoured by him. Finally, preceding his death, Willy prided himself on all the people who would show up to his funeral, however, no one but his immediate family and friends attended. At the start of the play, William comes home exhausted from his job. He confides in his wife, Linda that he no longer feels to take long trips as he usually drives from New York to Boston. To enhance his quality of life and to resolve the problem of his exhaustion, he decides that he would request jobs that require him to stay in New York. He believes that this option can be easily made available to him as he thinks he is a valuable asset to the business and that it owes a great deal to him.† I’ll come home with an advance and a New York job.† He tells Linda this with assurance, right before he goes to see his boss. On the other hand however, a different picture is painted when he goes to his boss, Howard, to make the request. He is denied his wishes. Willy even tries to negotiate lower wages with Howard in attempts to persuade him to conform to his desires but he turns his back on this plea as well. Howard goes on to further humiliate Willy as he fires him from th e job entirely. Howard tells Willy: ‘I don’t want you to represent us I’ve been meaning to tell you this for a long time.’ The wall of false adoration shatters as Howard uncovers how useless Willy really is to the running of the business. In the play, William emphasizes, in many instances, that he is ‘well-liked’ and that he is one of a kind even though this is not the case. He goes to his grave telling the tale that people from all around  love and admire him. He drills this notion so far that he believes it himself. ‘I am not a dime a dozen! I am Willy Loman and you are Biff Loman.’ He even nurtures these thoughts into the minds of his children. ‘And they know me, boys, they know me up and down New England. The finest people. And when I bring you fellas up, there’ll be open sesame for all of us, ‘cause one thing, boys: I have friends. I can park my car in any street in New England, and the cops protect it like their own.’ However, Willy’s son Biff reveals to us that in reality, people in the business world hold no respect for him and look onto him as a joke and laugh at him. ‘ They’ve laughed at dad for years and you know why? Because we don’t belong in this nuthouse of a city.’ In this situation we see where the false perception of Willy being well liked falls apart in the realistic world his son tries to live in where he can share the truth; that he is laughed at. At the core of the American dream is the ideal, stable family unit; Willy has failed in his attempts to achieve this. He has a supportive wife and thinks he has the perfect sons as he covers up their faults and does not correct their wrongs, but instead makes excuses for them. However, we see that the family is in fact unstable as he is adulterous to his wife. Despite his attempts to conceal his relations with this mistress to portray a loving father and husband, Biff finds his father in a hotel in Boston with her, when he goes to look for Willy after finding out that he has flunked Mathematics. This in turn deteriorates the once close-knit relationship that Biff and Willy had. Biff tells Linda, â€Å"he threw me out of this house remember?† Linda says, â€Å"Why did he do that I never knew why?† And Biff replies, â€Å"because I know he’s a fake and he doesn’t like anybody around who knows.† The false perception of an ideal family falls apart when Biff discovers the truth about his father. In an attempt to turn a new leaf and make something of himself, Biff decides on a plan of action. He would go to his past employer, Bill Oliver, and ask for a loan to serve as start up capital for a partnership he would start with his brother Happy, in a sports clothing company. His motive for believing he would be funded is that he recalls Bill Oliver showing favour to him and promising him anything he needed. ‘When I quit he said to me, he  put his arm on my shoulder and he said, >> Biff, if you ever need anything, come to me  him anything he needed. Biff found out that Willy was an adulterous husband eliminating any possibility of having a stable family like they would have thought in the past. Finally, only Willy’s immediate family and friends attended Willy’s funeral although he spoke of many people attending and of him being so well liked by many.

Basics of collective bargaining and its effects within globalisation

Basics of collective bargaining and its effects within globalisation a. What may McDonalds have considered in order to establish their approaches to collective bargaining in both Germany and the UK? To answer the above question we first need to know about basics of collective bargaining where Collective Bargaining is defined as the process of turning disagreements into agreements in an orderly fashion. Collective bargaining is the process followed to establish a mutually agreed set of rules and decisions between unions and employers for matters relating to employment. This is a regulating process dealing with the regulation of management and conditions of employment. Collective bargaining is used as the negotiation process between employees and employers with unions acting as the representatives of employees. The entire process depends on the bargaining powers of the concerned parties. The process of collective bargaining is to settles down any conflicts regarding the conditions of employment such as wages, working hours and conditions, overtime paym ents, holidays, vacations, benefits, insurance benefits etc. and management regulations. Players involved in collective bargaining: Employees Management Corporate organization Unions In line with the above definition McDonald’s may have considered the approach and settings of collective bargains as an important issue of employee relations. The German setting and approach McDonald’s may have considered establishing their approaches to collective bargaining in Germany: The traditional collective approach to Employee Relations (ER) in German companies is deeply rooted in the particular configuration of the German Industrial Relations (IR) system. This is characterized by a high degree of regulation and a dense, encompassing institutional infrastructure that imposes a uniform set of institutional constraints on companies, but at the same time provides incentives for employers to accept institutional constraints (Lane, 1995; Soskice, 1994). McDonalds, to establish its appro aches to collective bargaining this ER and IR framework may have been considered in first instance. In addition, the institutional structure is highly integrated with strong linkages, not only within the IR system, but also to the wider German businesses system. Key elements of the German model, to which the majority of German companies subscribe, are the centrally co-ordinated sector based collective bargaining system and employee representation at domestic level via the works council system equipped with statutory participation and consultation rights. Food industry in Germany is not beyond this mechanism where McDonald’s considerations regarding collective bargaining approach must have encompassed with statutory participation and employee consultation and codetermination rights. Indeed, German employers have to negotiate a densely structured institutional framework inside and outside the company level. The German approach to collective bargaining is also underwritten by st rong labor market legislation and an elaborate welfare system. Despite growing interest in individual bargaining style direct employee involvement mechanisms, their uptake has so far been comparably modest in German companies (Sperling, 1997). Because of the wide ranging rights of information, consultation and co-determination in the German food industry, the use of individual voice mechanisms is relatively unimportant in the German setting where collective bargaining still has the paramount influence. Therefore, in the international context, McDonald’s may have considered a propensity to support a collective approach to ER in their international operations by recognizing trade unions, engaging in collective bargaining and establishing strong workplace level employee representation systems.

Canadian folksong Essay Example | Topics and Well Written Essays - 750 words

Canadian folksong - Essay Example devoted half his work to the post-World War I ear, a time of decisive change, which saw the slow vanishing of colonial reasoning in Canadian world, mainly music, as Canada achieved the status of a fully independent country. Fowke pulled together numerous threads in his action of transforming Canadian musical institutions, the effect of the growing recording and broadcasting industries, the association of instrumental ensembles, the early stages of state endorsement for the Anglo-Canadian folksong, as he surveys their accumulative implications on music publishing, music education, performance, instrument making, as well as composition. The article discusses every aspect of Anglo-Canadian folksongs; who were involved in its development, stages of its development and the contemporary scene of Anglo-Canadian folksongs. The first significant collector of Anglo-Canadian folksongs was W. Roy Mackenzie, according to Fowke (335), who started his collecting in his home, Nova Scotia, back in 1908. Even then, Mackenzie lamented the sad truth that the spoken propagation of ballads has in those days and generation roughly ceased. In the 60 odd years since, Mackenzie found out that the folksinger is a much tougher breed than anyone considered, and collecting has moved on apace. Another central aspect of the journal article is that it teaches folksingers the history of the songs the love to sing. As discussed by Fowke (345), all the musician-transcribers state the freestyle of the singing and the complexity of representing the tune in traditional musical notation. Since folksingers vary the tune from stanza to stanza, frequently changes the rhythm from phrase to phrase, and, at times, decorates the tune with countless grace notes, it is not possible to note the music with total accuracy. The most excellent way to study how the songs were, in fact, sung is to pay attention to recordings of customary singers. Fowke’s assessment of the sociological data is generally sound, in

You have to Give a reasons for transfering and the objectives you to Essay

You have to Give a reasons for transfering and the objectives you to achieve in the university - Essay Example Due to the testimonies of friends, relatives and acquaintances, I have chosen the Georgetown University’s McDonough School of Business which was specifically referred and advised for reasons ranging from offering selected courses, being academically reputable, using multidimensional approaches in teaching, providing a conducive learning environment, and ensuring that one who graduates would get immediate employment. Aside from these reasons, one considers proximity to one’s residence as a plus factor for the choice. This way, one would not need to be away from the support of parents and thereby, do not need to entail additional costs for lodging and other instrumental expenses related to studying in a university that is miles away from home. Another crucial factor for transferring to Georgetown University is that the course modules for the International Business degree program and requirements that address personal and professional goals. I am interested to delve into the areas of global financial markets, international trade, and intercultural communications, to name a few. These courses would prepare one in meeting the challenges of global organizations where one plans to apply in the future. In this regard, Georgetown University likewise determines one’s credentials and qualifications to determine if they would cater to one’s distinct needs and requirements. Georgetown University has sets of requirements for admitting students’ applications. Aside from having completed the pre-requisites for theoretical and academic backgrounds, Georgetown considers evaluating the past academic performance, level of knowledge, abilities and skills in communication. By effectively completing personal statements or essays, the McDonough School of Business would be able to gauge one’s writing and communication skills. Through passing entrance examinations and completing the required submission

Research Paper Essay Example | Topics and Well Written Essays - 1500 words - 8

Research Paper - Essay Example They share a history and tradition with certain faiths, but over time they have evolved, added and mutating rituals and making up new ones along the way (New Advent). Can it be said that the Santeria are one of the world’s more successful syncretic religions? Perhaps, but it depends on the criteria one uses to measure success. For example, there are not many members of Santeria and it is also quite a geographically and racially limited faith (de la Torre, 12). It probably would not appeal to a broad segment of the world’s population. The practitioners of this faith have also not made much of an impact on contemporary life. But before discussing this issue further, some history about Santeria is important. The Santeria developed largely out of a mix of African tribal religions and new world spirituality that meshed together in the plantations of the Caribbean. During the 16th and 17th century many Africans were kidnapped from their homes on the East Coast of Africa and f orcibly transferred to the Caribbean to work on sugarcane plantations as slaves (Eltis, 156-7). Their journey in the Middle Passage was a truly cruel and terrifying one. Although the place they were going to was very religious—mostly Catholic—the people there had no real respect for the Africans’ traditional religions. Many new arrivals to the New World found their religion had been criminalized and that they had to be baptized into a new faith (Eltis, 78). They had the vestiges of their old life stripped from them as they were nothing more than rags. Over time, the old religion and the new religions became one and Santeria was born. Santeria has special gods and special priests and interesting ceremonies that sometimes feature animal sacrifices. Music plays a very important role in the rituals (de la Torre, 121). In these respects it is similar to many of

Speed limit in texas going from 70 to 95 Essay Example | Topics and Well Written Essays - 750 words

Speed limit in texas going from 70 to 95 - Essay Example The speed limit of 80 is already too high, as too many people see it as an open door to go as fast as their cars will allow. According to Representative Joe Pickett of El Paso, Interstate 10 is â€Å"flat with a long line of sight and good shoulders. For people like us who travel that long distance, it could be good† to raise the speed limit even more (the_old_coach, 2011). Rightfully so, auto insurance providers are in an uproar over the bill, citing viable safety concerns. According to Jerry Johns, representative for the Southwestern Insurance Information Service, â€Å"†¦the two things that kill most people on our highways are speed and alcohol. Increasing it to 85, or even 75, will have a dramatic impact on the death and injury rate†¦ where it’s implemented† (the_old_coach, 2011). Drivers already exceed the 70 mph speed limits, and will continue to exceed the posted limits no matter how high they go. Allowing people to drive at 85 mph is simply too fast for any type of road. There is too much traffic, too many inexperienced drivers, and going at such blistering speeds is dangerous not only to the driver going the posted 80 mph, but to those who are interested in safety and economy going only 65 or 70 mph. granted, texas is the second largest state in the U.S., but that should not afford people the right to travel at any rate of speed that they so desire simply due to the size of the state in which they live. According to a recent research survey conducted by the Alberta Motor Association (2011), 88.6% of 2,394 total respondents failed to pass a basic driver knowledge test, which is based on the learner’s permit test. In order for respondents to pass this test, they had to answer 25 out of the 30 questions correctly, and the average score was 22. This is a stark reality, which most people choose not to face. Most people feel that they are the world’s best drivers, particularly those with over ten years driving exp erience. However, this does not prove that raising the speed limit from 70 to 85 will do texas any safe justice in traveling, because even the most experienced drivers have become so complacent that they can no longer pass a learner’s test. The idea of having a raised speed limit in texas is a bit grandiose, as it is unreasonable to pass such legislature. They need to consider not only the four-wheeled vehicles, but the semis as well. It is nearly impossible to fathom an 18-wheeler doing 85 mph, as their stopping distance, control and often inexperienced driver at the wheel in those cases as well are going to be a bane on texas society. The posted speed limit of 70 is rarely heeded, as most people take carte blanche with it wherever they go and cruise at a higher speed than is legal. By raising the speed limit to 85, texas is asking for more accidents, more casualties and more speeding tickets. Our law enforcement officers have a daunting job that they deal with every day, wh y would texas be silly enough to make it that much harder on them over an 85 mph speed limit? That is ridiculous. Texas is a phenomenal state, and I am proud to be a citizen. Nevertheless, it is simply foolishness to raise the speed

Intensive Design Project of Fast Computer File System Essay

Intensive Design Project of Fast Computer File System - Essay Example The proposed file system has to cater to the needs of both these types that would allow for the storage and retrieval of any type of file. Secondly, the proposed file system will be incorporated with or will function under the simple commands of read (), write (), open (), store () that is similar to the calls under UNIX. The proposed file system will implement the concept of directories with a unique feature. As the total disk size given for the assignment is 120GB, storage and retrieval will take a lot of time is the entire disk space were to be considered as a single entity. Also the amount of information that would have to be maintained by the table in the main memory for the purpose of caching would be enormous and would occupy a lot of space. Therefore, in order to reduce the sizes of the tables and in order to improve the speed of accessing, the entire disk space will be partitioned into a series of virtual drives that will be considered as independent entities on logical terms. Thus, any file system will revolve around these virtual drives. Each virtual drive will have a size of 8GB each. Each of 8GB virtual drives will be made up of blocks of size 8kB each. Thus, in order to access any particular file, the file system can initially switch over to the particular drive by looking up at just 4 bits (24 =16), as the number of such virtual drives is 15. Thus, such an indexing will enable the search for a particular location simple and fast. VIRTUAL DRIVES As has been previously mentioned, the file system will support directories, but the unique features of the directories is that they can span over different virtual drives in case there is not enough space for an existing directory to accommodate more files. There will be two primary types of files that will be maintained by the file system, which will be known as the GB_dir table and the KB_fil table. As the names suggest, the former will be used to index the directories while the latter one will be used for files. The KB_fil table will have the following fields: Blocknum: This will be the number of the block that is already held by some file information. Filname: as the name suggests, this denotes the name of the file that occupies the block. Seq-nr: this field holds significance if the size of the file is more than that of a block (>8KB). Size: This filed is used to specify the actual size of the file. Endaddress: this will be localized to the block and will hold the last address of the memory location within the block, which is actually

Case study Example | Topics and Well Written Essays - 750 words - 33

Case Study Example Britt might be compelled by the culture in the company, as informed by Sue, regarding the information provided by George. In the case, George is willing to disclose and use insider information for the company to present a winning bid, probably at a fee. The returns of the act might be big, but the acts of ensuring the tender wins are unethical. In this regard, Britt is entitled to at ethically, and avoid getting involved in the acts. As a matter of fact and responsibility, she is supposed to disclose such information to the management. The hardest part would be such disclosure as the ethical misdemeanor is led by the team leader, whilst the management can compromise such information to get the tender. Notwithstanding, Britt should go ahead and do the right thing, hoping for the best possible response from the company. As an ethics officer, it is vital to discuss the belief of discussing a pending proposal with a decision making team. The issue is hard to tackle, but very vital and relevant to the parties, as it tries to curb future malpractices. Ethical malpractices if discovered may make a company less appealing to the essential stakeholders, making it lose profitability. One way of communicating the issue to the firm is by engaging the workers in a one on one discussion. As an officer, one can approach the employees on a personal basis and enlighten them on the ills on such a behavior. The officer can research for various cases that negatively affected other companies and effects on individuals of such companies. Such information will be vital in ensuring that the employees are conversant with challenges of unethical practices and thus try to refrain from the same. Another practical way of ensuring that the employees of such a firm are addressed on the issue is organizing conferences. Such conferences should be well tailored to handle ethical issues and if necessary other issues on good corporate responsibilities. Such a move, even though initiated by an

Application of M-commerce in Human Resource Management Essay

Application of M-commerce in Human Resource Management - Essay Example Mobile commerce is one such evolving areas of technology that is gaining lot of attention these days. It is a concept that is fast growing and is adopted in all types of business environment in order to get efficient as well as thorough results. Mobile commerce which is most commonly known as M-Commerce is the capability to carry on with any particular business transaction or commerce by making use of the mobile devices which includes that of mobile phones, smart phone, Personal Digital Assistant of PDA as it is commonly known as, and other such evolving technological equipments like that of the latest dash top mobile phone device. If one wants to get deeper into mobile commerce then it would be any sort of transactions which includes that of rights of ownership on a specific goods or services and the entire process of initiation or completion of the commercial activity should be carried out by making use of the mobile phone (Mennecke B 2003). Everything right from purchase to that o f selling of the products and services are now carried out using a mobile device. Some of the most common areas of services includes mobile banking, mobile brokerage, participating in auctions, mobile purchase facility and that of mobile marketing and advertising activity. The impact that mobile commerce is having over human resource management is very wide. In order to make a business model successful, adequate care and attention needs to be paid to that of the human resource management which is the crux of any organizations’ growth. Proper human resource management serves to be the winning formula. In this ever growing world, things get more advanced and complicated. Human resource area needs extra effort and there should be proper line of communication and well thought out approach. The best would be to act quickly on any human resource related issues which act as the pillar of confidence for the business (Stair R 2012). Using mobile commerce technology for managing human resource is the only best way to gain what one wants to. Everything right from regular checkups, accounting, resource allocation, tracking the performance of the individual can be carried out using a mobile commerce service. There are several types of platforms and functions that are released which makes the application of mobile commerce in human resource management a valuable asset for better managements and success of the business. An organization is a combination of many things and the responsibility levels are higher. There are many essential aspects to look for in an organization and it should be properly managed in order to derive high performance (Xu J 2009). In the recent times, there are many sort of mobile commerce devices that are evolving big time. The mobile device is connected to the computer network directly and all of the information regarding the resources can be accessed directly. The mobile commerce facility in mobile phone not only provide with the ability to ac cess the available materials in common network but also offers with the capacity to make any changes or take actions directly. Human resource field is a wide area and if not properly managed or arranged it will bring in more problem to the company and business. The latest mobile device that is launched recently comes with a better facility to track each and every activity of the resources (Branki C 2008). A human resource mobile application can

Capitalism versus Socialism Essay Example for Free

Capitalism versus Socialism Essay Budget deficit is just one of the many factors that negatively affect the provision of most of the government projects in the society. Without the sufficient amount of government funds, building of infrastructures and other public goods would be delayed or underprovided. As we can remember, there are some goods and services that can only be provided efficiently if the government is the one who supply it instead of the private firms to protect the rights and welfare of the consumer group. If there exist under provision of these public goods, the societal welfare would negatively be affected. In this regard, there is a question on whether what should prevail in our economy, capitalism or socialism? One may say that this debate between capitalism and socialism is already a cliche, but we cannot set aside the arguments and points of each side which could give us guide us in understanding what is happening in the real world. Let me discuss first capitalism. Capitalism promotes the concentration of the government in the provision of security in the society and not to intervene in the business world. Some capitalists say that, with the intervention of the government, person who wants to establish a business enterprise is being deprived due to the policies that are being implemented by the government. For instance, legal monopoly that was given by the government to some companies hinders other people from starting their own water/electric company. This failure of other people to start their own utility business, as capitalists believe, is a violation to their freedom. Socialism, on the other hand, is extremely the opposite of the capitalists thinking. Here, government intervention is very much welcome and the society is recognizing the ability of the government to efficiently handle companies and to equally distribute whatever the goods or service that they produce to their citizens. One good example to this is the provision of government of medical services and education. Since not all individuals can afford the costs of schooling provided by private firms, what the government does is they establish public schools charging at a minimum amount. As for the medical services, the government establishes public hospitals and clinics that would provide its citizens cheaper medical services and medicines for less capable people. With this, the basic right of human, to have education and access to medical services, is being fulfilled by the government. The reason why government provides efficient goods and services is due to the fact that they are providing the said goods and services at a reasonable price unlike private firms, especially monopolists, that charges above what is socially acceptable price. Now, based from the points of these two ideologies, therefore, it depends on the situation if whether a certain government intervention is good to the society. If the government interferes in the market in order to protect the welfare of its citizens, then, there is no room for capitalists to say that they are being deprived by the government to put their own business. In addition to that, establishing another utility business, like electric company, would be very costly due to the high fixed costs that they must face. This is the reason why it would be efficient if only one would continue ‘monopolize’ the production of electricity in the country. In this regard, if there would be an under provision of public goods like education, electricity, medical services and security due to budget deficit of the government; societal welfare would surely be greatly devastated. More people would be deprived with their basic human rights and might suffer to private firm’s abusing power. Only during instances wherein the private firms abuses their power and charge high to their customer by providing inelastic goods the government initiate actions to regulate the situation. Good Economics versus Good Politics One could say that an act promotes good economics if it aims for the maximization of the satisfaction of the society or market (Sharma, 2007). On the other hand, one could say that an act promotes good politics if it is backed up by a good policy for the welfare of the majority. Most of the analysts say that good economics leads to good politics and vice versa. Others believe that it’s the other way around. The point of the latter is that, making policies that promotes the no personal interest would lead to good economics since promoting the interest of the majority is tantamount to saying that they are maximizing the satisfaction of the society or they are after for the optimal level of societal welfare (Gittins, 2004). In order for each of the said ideals to exists, it must ensure the survival of one another. It seems hard for the politicians to set aside their personal political interest for the public interest but it should be done in order to attain what is really best for the economy and for the country. One way to promote the public interest is to lessen the burdens being imposed to the public like- tax (Gruen, 2007). Minimizing the tax rate would require a long battle and endless debate but the thing is, if all of the politicians would set aside their personal interest everything is possible for the government and they could act efficiently for the betterment of the economy. In this regard, there is no point arguing what is the best for the society- good economics or good politics, since one is needed for the existence of the other. Invisible Hand Principle Advocated by Adam Smith, invisible hand supports capitalist’s view. According to Adam Smith, the government must not intervene in the market and focus only on providing security and justice system to the society. They also believe that government lessens the societal welfare with their imposition of taxes. Taxes just add up to the operational costs of the businesses that in turn being passed to the consumers. In short, the burden of the taxes that are being imposed by the government goes to the end consumers. Adam Smith believes that market systems has its own mechanism to ‘heal’ itself and move back again towards the equilibrium condition even without the intervention of the government. By satisfying the ‘selfish’ motives of producers and consumers, they are unconsciously helping each other. Therefore, increasing the taxes rate collection of the government to cover the budget deficit would be an unwise idea since it would only add up to the burden of the consumers or the public. Government intervention must have the right timing and, as much as possible, impose less burden to the consumers. As what have been cited a while ago, government intervention depends on the situation and the condition between the private firms and the consumer group. Government intervention would only be sufficient if it uplifts the welfare of the consumer group with less negative effects on the private firms. But as for the increasing tax rate scenario, it seems that, although unintentionally, the government negatively affects the welfare of the consumer group while leaving the private firms unharmed since they only pass the taxes to the consumers. In this case, it would be better if the government let the ‘invisible hand’ or the free market system to put back into order the economy. Production Possibilities Curve There are some instances wherein private firms are being restricted in passing the added costs of government intervention to their consumers. Like for instance, the imposition of tariff on importers, tariff is another income generating activities of the government aside from taxation. With the extra expenses of the importers on every unit of goods that they are importing to the country, they can now only afford to buy less of the said imported goods depending on their allotted budget. In this scenario, the business would be producing below its production possibilities curve or PPF. This means that with the existence of higher tariffs on imported goods needed by local industries, the companies could only buy fewer imported raw materials and, therefore, producing fewer number of finished products than with the optimal level of production. This situation is treated to be inefficient, but since tariff is a form of income generation of the government, the only thing that the government could do is to find the efficient level of tariff rate wherein businesses could still produce closely to their PPF. With this, the value of the efficiency that is lost from the private firms would be justified and would return to them in a form of infrastructures in a form of roads and bridges which could alleviate the efficiency of their operation. In reality, it is pretty hard to produce within the PPF due to the existence of various intervening variables and tariff is one of them. The least thing that businesses could do is to produce closer to their PPF or their optimal level of production based on their capacity and capability. Opportunity Costs With the possibility of under provision of important government services, the government cannot afford to make it happen due to the high opportunity costs involved in the case. The government might forego the value of the welfare of its citizens in exchange of the improvement of the welfare of the corporations. If the welfare of the corporations and consumer group is to be calculated, the welfare of the consumer group is surely larger than with the welfare of the corporations in the market; and in the first place, it is the duty of the government to protect and prioritize the safety and welfare of the majority- citizens of their country. Just imagine the number of students that might stop schooling with the cutting of the budget for education; the number of sick and less capable citizens that only relies on the help of the government for cheaper medical services and/or medicines from public hospitals and clinics. To make the situation worst, the government prioritizes the welfare of Iraqis than with its own citizen. It was aired in the news that the government raised the amount of budget for the ‘peace keeping role’ of the government to Iraqi people. It is not bad to help other people, but ‘think first about the welfare of your own people before the others’ since that is the right thing to do. The point here is that, the reason why the government suffers to budget deficit is due to their wrong priorities. The government must not set aside the welfare of its citizen since it would bail them higher opportunity costs.

The Causes and Effects of Asthma Sufferers Essay Example for Free

The Causes and Effects of Asthma Sufferers Essay The Problem With 5.2 million diagnosed asthmatics in the UK, Asthma is a common disease which affects both adults and children. Of these 5.2 million asthmatics, 1.1 million are children. Asthma is a condition that has been around for many years and has caused around 1400 deaths per year, of which 90% are preventable. [1] The numbers of asthma cases have been high due to environmental changes, familial history and lifestyle choices such as smoking during pregnancy to name but a few. It is a chronic condition that affects the airways, causing breathing difficulties. The condition has different levels, long-lasting or recurrent. Mild forms of asthma can affect people, as can very severe cases of asthma. Sufferers of asthma have a lower supply of air to and from the lungs. As this serious condition affects so many people, can it actually be cured? What is Asthma? Asthma is a chronic condition that affects the airways of sufferers. The inside walls of the airways are inflamed or swollen. This inflammation makes your airways very sensitive to any form of irritations and causes an allergic reaction to occur. As the airways become inflamed, they become narrower, restricting the flow of air to and from the lungs. This air restriction causes symptoms such as wheezing, chest tightness, coughing and also breathing difficulties. These symptoms are more likely to be experienced at night or in the early morning hours. [2] Many causes and triggers of asthma have been identified. Dust, paint and pet hairs are just a few of the identified examples. [1] Below is a diagram of a normal and an asthmatic bronchiole: [pic] Words: 299 The Solution A solution for treating asthma would be the use of inhalers. This is the most common treatment for asthma, and is much more effective than tablets or liquid by mouth. There are two main types of inhalers, reliever inhalers and  preventer inhalers. Inhalers contain drugs that are delivered directly to the lungs. [3] Relievers (Blue), e.g. Salbutamol, contain bronchodilator drugs which widen the bronchi so that more air can pass through, making breathing easier. This is a fast treatment to relieve symptoms and is only usually used when needed. Preventers (Brown), e.g. Pulmicort, contain steroids that reduce the inflammation in the airways. When the inflammation has gone, it is much less likely for the airways to narrow and cause symptoms. This is not an immediate reliever of pain as it takes 7-14 days for the drug to build up its effect. This reduces the need to use a reliever inhaler, as symptoms more or less disappear. [4] Is the solution appropriate? The use of inhalers is appropriate as the steroids they contain to treat asthma are corticosteroids. These are imitations of the natural steroid that is produced in our bodies. [1] Also as these steroids are inhaled, a tiny amount is absorbed into the body, as they go directly into the lungs. Also the dose supplied through the inhaler is a very mild dosage, so therefore will not have any major side effect on the body. The drug also acts faster as it travels directly into the lung. Hence, inhalers are considered as the best treatment for asthma because of the effectiveness of the doses taken. Implications of solution to problem A sufferer’s social life can become damaged due to having asthma, therefore it has social implications. This is due to asthmatic patients needing to carry their inhalers around to treat an attack if it occurs. This is not an average thing to do within the realm of a critical society so it is deemed as a social issue of asthma. Undoubtedly, sufferers feel outcast as they are perceived differently to others and cannot socialise in the way that others can. This is because the younger generation of today, usually socialises through smoking or physically demanding activities, football. These are both difficult to perform or even more harmful to an asthmatic than a normal,  healthy person. Medical research should soon create a treatment for asthma which can be carried around easily and is smaller in size. However, the smaller size would mean fewer doses in one inhaler and also in the duration of an asthma attack, a small inhaler would be harder to find on a person, unlike a larger inhaler. Also economical issues are linked with this disease as the medical treatments cost a lot of money to produce and then supply to patients. Manufacturing the current inhalers cost a very large amount of money, to change this and produce smaller inhalers would cause costs to rise further. Machinery would have to change and so would the workers routines, so that an efficient technique of producing the smaller, attractive and trendy inhalers is achieved. Benefits and risks of the solution Inhalers are not completely safe to use as side effects do occur due to the drug contained in the inhaler. A very common drug that inhalers contain is steroids for which side effects occur. The steroids contained are not anabolic steroids that enhance athletic performance. Most side effects to asthmatic steroids are in the upper airway and the throat. The steroids weaken the voice slightly as the muscle controlling the movement of the larynx also weakens. However the problem can be overcome by using spacer devices and rinsing the mouth out after using the inhaler. Steroids have also been suggested to retard children in their growth, although it is known that poorly treated asthma causes failure to grow properly. Normal doses of steroids for asthma do not cause growth failure, whereas high doses may affect growth. [5] Steroids are not only bad as they help with breathing difficulties by relaxing the muscle to allow an increase in the amount of air flow to the lungs and the body. This helps the sufferer of asthma to breathe more comfortably as air travels round the body more freely. Another benefit of using inhalers is that only small doses are prescribed to patients who are diagnosed with asthma. This ensures the safety of the patient as they are not subjected to large doses which may have adverse effects on the body and their health too. Alternative Solutions There are many alternative solutions for treating asthma. Examples of the alternative solutions are oral therapy and also changing lifestyles so that trigger factors are minimised. Oral therapy is a treatment for asthma as it is the same treatment as an Words: 1110  inhaler but is in a different form. It is a tablet that contains steroids that reduce the inflammation of the airways and also reduce the risk of an allergic reaction. Relievers and preventers do the same job as this, but take a powder form that is inhaled into the lungs. However, oral therapy is not very safe as each tablet contains a higher dosage of steroids. Therefore it makes a patient more susceptible to the side effects of steroids. A tablet gives 50 times the dosage of steroids than an inhalation from a standard steroid inhaler. More serious side effects are linked with steroid tablets such as, diabetes, cataracts, increased hunger etc. [1] Changing lifestyles would not treat the disease as no medication is involved to suppress the symptoms. This simply helps calm down and also remove symptoms that may trigger an attack. If triggers of asthma are reserved from a sufferer or even minimised when in close proximity to a sufferer, the chances of an asthma attack occurring is less likely. [6] Therefore a healthier lifestyle for an asthma sufferer leads to a less perilous lifestyle too. By inhaling cleaner air, the lungs are delivered a greater volume of air, which carries more oxygen. Thus making breathing easier as there is an excess of oxygen in the bloodstream, not causing the rapid heartbeat that is needed to pump blood around the body. Validity of Sources Information obtained from ‘http://www.netdoctor.co.uk/diseases/facts/asthma.htm’ [2], is a GP and has the title of Doctor. Therefore this would become a reliable source of information as it has been written by someone who has a degree in treating and curing illnesses. Also as he is Dr. Roger Henderson, it shows that he has studied for a long period of time to understand the subject. This  understanding was supported by ‘http://www.asthma.org.uk/all_about_asthma/medicines_treatments/’ [3], which is the society for asthma in the UK. This can be trusted fully as it delivers information on a disease which it is a specialist in. Therefore the sources can be deemed as reliable as they all confirm each others information. Bibliography 1. Numark Pharmacy Medicines Use Review, Page 4 2. Henderson, R, (10/06/2009), (21/02/2010) http://www.netdoctor.co.uk/diseases/facts/asthma.htm 3. Asthma UK, (04/01/2008), (23/02/2010) http://www.asthma.org.uk/all_about_asthma/medicines_treatments/ 4. No Authors listed, (17/09/2008), (23/02/2010) http://www.patient.co.uk/health/Inhalers-for-Asthma.htm 5. Chung, K F, (2003), Treating Asthma (2) – Drug Therapy, Dr. Dan Rutherford, Asthma, 59-65, Great Britain, Hodder Stoughton 6. Rollins, G, (published date not listed), (13/03/2010) http://articles.directorym.com/Treatments_For_Asthma-a977839.html KEY: Website, Book, Article Words: 1518 A pie chart that shows the inhaler success rate on asthmatic patients. This shows the inflamed/swollen bronchiole of an asthmatic person. This shows the normal bronchiole of a person who does not suffer from asthma. http://www.thechiroteam.com/wp-content/uploads/2009/05/graph1.gif http://www.mims.com/pic/Malaysia/4504.gif http://salbutamolinhaler.com/images/salbutamol-inhaler.jpg http://www.aaenvironment.com/Pictures/asthma.jpg

Tax Evasion in the UK | Essay

Tax Evasion in the UK | Essay An Investigation Into Tax Evasion In The British Large Companies Abstract This project looks at the tax evasion in the British large companies and find out the reason of this problem. It aims to discover the methods to control it. As resources find, firstly, tax loopholes cause tax evasion. Secondly, tax is so high and effects large companies much. Companies hope to cut costs without paying tax. Thirdly, the leaders of companies can not realize they have duty to pay tax. Finally, the government ask companies to pay double tax which is unfair to companies. Therefore, British Large companies should raise the awareness of responsibility to pay tax. The Governemt should improve the tax law. The research was conducted by examining previous studies. Two cases study focus on tax evasion of Google and Amazon in the UK. The results show that British large companies have tax evasion problem. Companies use branch offices for transferring British tax money to other countries’ offices which is located at tax heaven. The leaders of companies even are proud of tax evasion. In conclusion, in the UK, tax evasion is quiet serious in the large companies. Whatever ethical and social system cause tax evasion problem. The government should prevent this situation by improving tax system and letting people raise the responsibility to pay tax. 1. Introduction Tax evasion is defined as an illegal behaviour that a person, organization or corporation purposely avoids paying true tax liability. Those caught evading taxes are generally subject to criminal charges and significant punishments (Investopedia, n.d.). Nowadays, with British economy and finance development, tax evasion has increased year by year. This area is important because lots of British companies, such as Google, Amazon, Starbucks and Apple, have tax evasion problem. Britain have turned into a tax evasion heaven that cheats itself in the process. The reason is the loopholes of tax evasion system. According to PCS, 90% of tax is effectively voluntary with just few staff to check suspect cases. The National Audit Office reported that HMRC has doubled the amount of tax debt written off in one year and due to its own mistakesrelatively. Labours record on chasing tax loopholes was depressing.In 2009, it set up the patent box – a vast new tax avoidance vehicle. This government s new enormous tax escape leak is the controlled foreign companies management system, allowing British companies to pay tax in the cheapest country they can find, and none when they bring profits back (Polly Toynbee, 2014). Furthermore, profit motivate companies avoid paying tax to save money for themselves.As hypothesis, because of profit, companies keep away from turning in tax to the government on time. In addition, the tax system has the leak so that companies have ability not to pay true tax.Therefore, this project aims to discover the reason of tax evasion and find the way to prevent this situation in the large companies in the UK. 1.1 Research Question Do the profit aims and the loopholes of tax system cause tax evasion? How to deal with tax evasion in the British large companies? 2. Literature review The reason of tax evasion in large companies in the UK. In this world, tax evasion is never ethical. It is illegal whenever the century. Companies and individuals all own a duty to the government to pay whatever taxes the state demands. There is no such thing that taxes are too high even though British resident always complain the level of price and taxes (McGee, 2012). However, in this century, tax evasion is such a normal phenomenon. There are some opinions about the reason of tax evasion in the large companies in the UK. Firstly, although the reforms of the tax structures improve year by year, the British tax system still has loopholes (ZodrowFuest, 2013). Therefore, companies can route around the laws to avoid paying tax. The loopholes cause shadow economy increases. Shadow economy is quite narrow. It does not need to take results and insights of other sciences into account. It is difficult to control. With shadow economy climbs, it attracts original tax system and creates competition for the official firms at the same time (Schneider Enste, 2003). Moreover, because of tax system loopholes, in multinational corporations, the extensivephenomenon of income shifting happens frequently. Multi-national and offshore companies have illegal market and inequitable competitive advantages. Tax system loopholes let overseas and offshore companies avoid finance acquiring, asset stripping companies and markets. The effects impact all tax system and supply and value chains (Nicholas, 2013). The offshore economy tends to be around us. Lots of trades are successful through the offshore economy. What is more, entrepreneurs’ corruption and government expropriation of private resources destroy the balance and interaction between tax and investment. The political structure can not use as effective tool for the original tax system (ZodrowFuest, 2013). Therefore, the tax system loopholes are continued to expand. Furthermore, Endemic avoidance relies on means legitimated by the tax system. Companies exploit tax differences within different places and tax regime and transfer profit to avoid tax. British companies use companies, trusts and partnerships to shelter earnings or assets. (Nicholas, 2013). Secondly, according to ThomasSowell (2012), tax cut for the rich. Tax effects rich companies greatly. Because the total amount of money saved by someone in the large companies is often larger than the total amount of money saved by someone in small companies. With the higher tax, the more money companies have, the more tax they need to pay. All People desire to have more money. By tax evasion, companies can save lots of financial revenue. Thirdly, leaders of companies think government does not give them or society tangible benefits and value. It wastes their paid tax money. So, companies do not want to pay tax to the government. Maybe, companies give money to charity that is better than paying tax to the government. The former can bring more social value and popularity to the companies (D’Souza, 2012).Fina lly, because the government asks British large companies to pay double tax, companies believe that it is unfair to themselves. Therefore, British large companies do not pay tax to the government (Baekdal, 2013). The approach for preventing from tax evasion In the UK, tax evasion situation is serious. Here are some methods to help to solve the problem. Firstly, British government should set law to limit or remove the legal standing of companies or ownership from jurisdictions with cannibalistic tax and secrecy regimes (Nicholas,2013). Secondly,the large companies tax standards need to be updated to prevent loopholes from being abused. Companies haveability to use new data and advanced technology to control fraud and evasion risks.The government has also set up a new centre of system within HMRC to enhance expertise forsolving offshore tax evasion (Gov, 2014). Thirdly, British companies should raise their ethical and legal responsibility to pay tax for developing British society and country. 3. Case Study Case StudyGoogle’s tax evasion Google’s current situation Google, as a large company, uses its dominant position for own economic goals with tax avoidance strategy escape financing of government and public infrastructure (Baekdal, 2013).From 2006 to 2011, although Google has 18 billion pounds revenue in Britain, the company reported only 16 million profit for taxes to British authorities (Reuters, 2013). In 2011, Google’s UK unit just paid six million pound to the Treasury and turned over of 395 million pound (Barford Holt, 2013). The reason of tax evasion in the Google Google operates its European branch companies out of approving tax jurisdiction on purpose. Google own the company’s non-US intellectual property rights in the tax haven of Bermuda. The leader of Google company believe that enterprise has the duty to shareholders to minimise its costs by avoiding paying tax (BBC News, 2012). The chairman of Google even said that he is proud of his company’s tax evasion scheme. As the report said that he even thinks the tax evasion of 2.5 billion pounds in Google is capitalism (Kumar Wright, 2012). In Ireland, Google has a branch office which should pays fee to isolated Dutch company. Google establish Dutch company purely for the purpose of reducing the taxes (BBC News, 2012). As Google’s executive chairman Eric Schmidt said that he does not agree on UK tax debate. He thinks that it is political decision instead of economical issues if the company must comply that the tax laws is changed by British system. It is not fair that com panies should pay more tax when the tax rate climbs up (BBC News, 2013). Therefore, The reason of tax evasion in Google company is that the holders are not conscious of having responsibility to pay tax for the government and society. It desires to reduce the costs in order to achieve their economic aim by avoiding paying tax. Case study Amazon’s tax evasion Amazon’s current situation According to the report given by the Guardian, Amazon earned more than 3.3 billion pounds profit in the UK last year without paying any corporation tax to the tax authorities. In 2011, Amazon, which has earned about 3.35 billion pounds in the UK, only reported a tax expenditure of about 1.8 million pounds (BBC News, 2013). Now it is under investigation by the UK tax office. The reason of tax evasion in the Amazon The tax structure loopholes are used by Amazon company. Luxembourg country is well known as tax heaven. The tax rate in Luxembourg is much less than the tax rate in Britain. According to the report, the goal that Amazon company establish deliberately branch office in Luxembourg is to round around the British tax laws. Tax system loopholes are used by Amazon to transfer billions of pounds profit from British customers to Luxembourg. Then, Amazon’s profit is used Luxembourg’ s law to pay the tax which is much less than paying in the UK. This behaviour aims to payinvisibleBritish tax (BowersWintour, 2013). Under current laws, Amazon has 4.2 billion revenue annual years in the UK, which rely on a network of eight grand warehouses across Britain by routing through Luxembourg. (Bowers Wintour, 2013). According to Ibtimes website (2014), Amazons accounting strategies have been attacked by John Lewis and other high street stores, which they think give Amazon an unfair advantag e by using the Luxembourg loophole to shield its profits from the tax authority in the UK. 4. Discussion According to the resources, in the UK, tax evasion in the large companies is known as the fault of the companies. There are three reason of tax evasion. The first is that tax system has loopholes which is used to transfer the profit from high tax rate place to low tax rate place. The Second is the leader of companies may not realize they have responsibility to pay tax to the government and society. They just desire to achieve the economic goal. The third is that tax rate is so high and tax effects the rich more. As cases of Google and Amazon show these reasons have been proved. The leader of Google was proud of tax evasion and desired to reduce costs to achieve their economic goal. Amazon company used branch offices which is in tax heaven country to transfer revenue for avoiding paying tax. However, there has other agreement that government is greedy to ask companies to pay double tax. Generally speaking, because government put tax money on social infrastructure and companies have a lot revenue, companies should raise the awareness of duty to pay tax. Moreover, government is probably the one that should improve the tax system and establish the law to punish these illegal attitudes. Furthermore, comparing to other countries, Tax authority should control tax rate and keep balance between each area in order to prevent companies to transfer profits to branch offices in other countries. 5. Conclusion As resources found , in current century, tax evasion situation is much serious in the large companies in the UK. There are four reasons of tax evasion. Firstly, although the reforms of the tax structures are developed year by year, the British tax system still has loopholes. Therefore, companies can route around the laws to avoid paying tax. Companies use branch offices for transferring British profits to other countries which is located at tax heaven. Secondly, tax effects rich companies much. The companies are more rich, the tax money they should pay to the government and society. Companies desire to save costs for economic goal. Thirdly, leaders of companies might not have sense of responsibility. Two cases of Google and Amazon have proved the most of people believe that tax evasion should due to British large companies themselves. However, a few people think government causes tax evasion because it asks companies to pay double tax which is unfair to companies. According to discus sion, companies have responsibility more than the government because the government puts tax money to society with developing medicine system , charity and others. 5.1 Recommendations According to the research, British large companies should be enthusiastic with paying tax to the government and society. .In addition, the government might better to develop British tax laws to control tax system loopholes. In the future, with society, economy and technology development, the situation of tax evasion would be changed. British people should continue to research tax evasion. 5.2 Limitations and scope for further research As the place and time limited, research was limited in two British large companies in recent years. If the research carried out in several companies and researched the situation of tax evasion in 10 years, it could has more accurate results. (Words: 2015) 6. References Amazon Facing Fresh UK Tax Avoidance Row. (2014). Retrieved from http://www.ibtimes.co.uk/amazon-facing-fresh-uk-tax-avoidance-row-1449978 Amazon UK paid  £2.4m tax last year, despite  £4bn sales. (2013). Retrieved from http://www.bbc.co.uk/news/business-22549434 Baekdal, T. (2013). The Other Side of Amazons, Apples and Googles Tax Evasion. Retrieved from https://www.baekdal.com/opinion/the-other-side-of-amazons-apples-and-googles-tax-evasion Barford,V. Holt, G. (2013). Google, Amazon, Starbucks: The rise of tax shaming. Retrieved from http://www.bbc.co.uk/news/magazine-20560359 Bowers, S. Wintour, P. (2013). Amazon told: time is up for tax avoidance. Retrieved from http://www.theguardian.com/business/2013/jul/19/oecd-tax-reform-proposals-amazon D’Souza, J. (2012). Terrorist Financing, Money Laundering And Tax Evasion: Examing The Performance Of Financial Intellgence Units. Boca Raton, Fla: CRC. Factbox: Apple, Amazon, Google and tax avoidance schemes. (2013). Retrieved from http://www.reuters.com/article/2013/05/22/us-eu-tax-avoidance-idUSBRE94L0GW20130522 Googles Eric Schmidt perplexed over UK tax debate. (2013). Retrieved from http://www.bbc.co.uk/news/business-22676080 Kumar, N. Wright, O. (2012). Google boss: Im very proud of our tax avoidance scheme. Retrieved from http://www.independent.co.uk/news/uk/home-news/google-boss-im-very-proud-of-our-tax-avoidance-scheme-8411974.html Mc Gee, R. W. (2012). The Ethics Of Tax Evasion: Perspectives In Theory And Practice. New York: Springer. Nicholas, C. (2013). Twelve steps to stop tax avoidance. Retrieved from http://www.newstatesman.com/business/2013/09/twelve-steps-stop-tax-avoidance Reducing tax evasion and avoidance. (2014). Retrieved from https://www.gov.uk/government/policies/reducing-tax-evasion-and-avoidance Schneider, F. Enste, D. H. (2003). The Shadow Economy: An International Survey. Cambridge; New York: Cambridge University Press Sowell, T. (2012). Trickle Down Theory And Tax Cuts For The Rich. Stanford, Calif: Hoover Institution Press Starbucks, Google and Amazon grilled over tax avoidance. (2012). Retrieved from http://www.bbc.co.uk/news/business-20288077 Tax Evasion. (n.d.). Retrieved from http://www.investopedia.com/terms/t/taxevasion.asp Toynbee, P. (2014). This farcical tax system is cheating us out of billions.  Retrieved from http://www.theguardian.com/commentisfree/2014/jul/29/farcical-tax-system-cheating-billions-chase-avoiders Zodrow, G. R. Fuest, C. (2013). Critical Issues In Taxation And Development. Cambridge, MA: MIT Press.

The Black Legend and White Legend: Relationship Between the Spanish an

The Black Legend and White Legend: Relationship Between the Spanish and Indians in the New World The Spanish-Indian relationship can be defined in many ways. One definition used is through the Black Legend and the White Legend. The interpretation of the Black Legend can depend on whom you are talking to. The Black Legend speaks of the Spaniards abusing the Indians and being guilty of much more misconduct than history has ever recorded. The White Legend speaks of how the Spaniards benefitted the Indian society by building communities, hospitals and spreading the Word of God. There are two reasons why the Spaniards were so intent on spreading the Gospel. The first is because Spain wanted to ensure political and military means of safety and independence of their own religious community and even more so their predominance over others. The second was a deeper desire to convert, which included appealing to the minds and hearts of individual unbelievers by preaching, reasoning and if needed by force (Plumb 152). The conquest of the new world began with a small band of Spanish soldiers. The soldiers proceeded to march against and subdue the huge population of the mainland (Black 24). The Black Legend speaks of all that the Spanish had done to the Indians and the horrible things done to them and the land. This Black Legend exists only in areas where the people are "anti-Hispanic" especially where English is spoken, and in modern Spanish America (24). The White Legend is true only in reverse. The people who claim to believe in this Legend hold to the belief that the Spanish were a credit to society and help the Indians in their everyday lives by providing livestock and new medici... ... they had never intended to live. They were forced to lose their families in the name of the Spanish crown and the Spanish crown had only a vague knowledge of what was really happening in the new world. Which one, whether Black or White Legend, a person believes will have to depend on their own personal view of the truth. Bibliography Gibson, Charles. The Black Legend: Anti-Spanish Attitudes in the Old World and the new. New York: Knopf 1971. --------- Spain in America. New York: Harper 1966. --------- Spanish Tradition in America. Ny: Harper 1968. Haring, C.H. The Spanish Empire in America. New York: Oxford 1947. Ludenfeld, Marvin. 1492 Discovery Invasion Encounter. Massachussets: 1991. Plumb, J.H. The Spanish Seaborne Empire. New York: Knopf 1966. Sale, Kirkpatrick. The Conquest of Paradise. New York: Plume 1990.

Should Parents Lose Custody of Extremely Obese Kids? Essay -- Child Ob

In the recent decades, obesity has grown into a major health issue in the United States within young people. With 31 percent of the United States of children being obese, the United States has become the country with the highest rate of obesity in the world. Obesity is not only found among adults, but it is also now found mainly among children and teenagers. The childhood is a very important period for the initiation of obesity especially in this time. Eating practices that children are taught or learn during childhood affects a person later in their life whether they know or not. Multiple studies have confirmed that childhood obesity in the U.S has been on a rise for years. One out of three children in the U.S are obese, most of them face a higher risk of having medical, social and academic problems. Childhood obesity also leads to many health problems among young people. Those problems include diabetes, high blood pressure, high cholesterol and many more others. These problems caus e a rise in health care costs that their families might have to pay sooner or later. The influence of parents and the media play a big role in causing these problems to happen. Some people believe that a family with an obese child should not raise child protection concerns if obesity is the only cause for concern (Callaghan, 2010). However, doctors should always be mindful of the possible role of abuse or neglect in contributing to obesity. The result of some research that was done on the symptoms of neglect shows a clear correlation between childhood abuse and obesity in childhood. A study of American school children has found that after controlling for socioeconomic status, those who were physically abused were more likely to be obese (Callaghan, 201... ...nment Intervention for a Childhood Epidemic." Washington Post. The Washington Post, 29 Nov. 2011. Web. 06 May 2012. Easterling, Kelli. "Should Government Protect Obese Kids from Parents?" McClatchy-Tribune Information Services, 19 July 2011. Web. 06 May 2012. Hellmich, Nanci, â€Å"Report maps out solutions to child obesity.† USA Today n.d.: MAS ULTRA-School Edition. Web. 6 May 2012. Holden, Diana. "Fact Check: The Cost of Obesity." CNN. Cable News Network, 09 Feb. 2010. Web. 06 May 2012. "Media and Childhood Obesity." FCC.gov. Federal Communications Commission. Web. 06 May 2012. Tanner, Lindsey. "Should Parents Lose Custody of Extremely Obese Kids?" The Huffington Post. TheHuffingtonPost.com, 12 July 2011. Web. 06 May 2012. "The Impact of Food Advertising on Childhood Obesity." The Impact of Food Advertising on Childhood Obesity. Web. 06 May 2012.

Central America Essay -- Central American History

Central America Central America, just south of Mexico and North of Panama, consists of just six countries; Guatemala, Belize, El Salvador, Honduras, Nicaragua, and Costa Rica. Of those six, all share a distinct common history except for Belize. Belize for one is incredibly small, and while Spanish is the official language of other Central American countries, in Belize English is spoken. So throughout this paper as I carelessly say 'Central American' I am not including Belize whose history and development was far different than the others. Although Central America is located close to the United States in relation to the Eastern Hemisphere, our ways of life are indescribably different. When we discuss Poverty in the United States many of us, including myself, don't really know what 'poverty' is. It seems like only a select few are afflicted by it here and programs like Welfare and Food Stamps (with varying degrees of success) seem to lessen the effects. In Central America when one speaks about 'poverty' he/she is including a large proportion of the population. One measure of poverty is the earning power of an individual. The Gross Domestic Product (GDP) which is a measure of income is around $12,000 in the United States. In Central America on the other hand, the wealthiest Country, Costa Rica, came in at just under $2000. Distortion plays a role on the $2000 also, due to the fact the the elite-rich have an enormous concentration of wealth and land ownership, the real GDP of the poorer half of the population is around $200-$400 a year (Pg 10, Booth and Walker). Accompanying poverty or as a result is poor or unavailable education, health care, and an extremely bad job market. Government 'for the people and by the ... ...n't sure how much more aid he could get to Somoza so he pushed for a major offensive. In, 1987, without each side attaining a clear victory, negotiations began. In 1990, Daniel Ortega, a Sandinista was voted out of power to a more conservative , Violeta Barrios de Chamorro. In the end there was basically a stalemate, neither side attained a clear victory. Had the United States not intervened things most likely would have been very different. Our intervention has left a lasting impression on Nicaragua's political and economic situation. In a rebellion which caused " $1.5 billion in property loss, a 2% reduction in the overall population, and years of turmoil " (Pg 68, Booth and Walker) the domestic market was destroyed. No one can say whether our actions were justified or not but it will most likely be on the minds of many Nicaraguans for a long time to come..

Principles of Diversity, Equality and Inclusion in Adult Social Care Setting Essay

1.1 Define what is meant by: Diversity Equality Inclusion Discrimination Diversity – is meant by acknowledging that each individual is unique and recognising individual differences, For example culture, ability, gender, race, religion, sexual orientation, or any other individual characteristic. Equality – is fair treatment and access opportunities for all regardless of differences like their ability, culture, race, gender, religion, sexual orientation, or any other group characteristic. Inclusion – is to embrace all people regardless of race, gender, age, ability etc. its about recognising that we are one and not all the same and to have a sense of belonging. Discrimination – is an unfair or unequal treatment of an individual or group on the grounds of age, gender, ability, race etc. its being disadvantaged or excluded in the same situation. 1.2 Describe how direct or indirect discrimination may occur in the work setting Direct discrimination may occur if an employee is not considered for a promotion because of age or a job is refused to a person because of their disability. Indirect discrimination may occur when employees are insisted to do nights shifts as this could exclude those who have children for or by not making reasonable adjustments at work could exclude those employees with a disability. 1.3 Explain how practices that support diversity, equality, inclusion reduce  the likelihood of discrimination Practices that support diversity, equality and inclusion to reduce the likelihood of discrimination may include encouraging everyone to express their views and have them listened to which in turns help us to respect and celebrate peoples differences, Promoting good practices and valuing their individuality enabling them to be fully involved not only in their own lives but everyone around them. 2.1 list key legislation and codes of practice relating to diversity, equality, inclusion and discrimination in adult social care setting Current legislation and codes of practice : Equality act 2010 Human rights act 1998 Essential standards GSCC Code of practice Safeguarding vulnerable groups act 2006 2.2 Describe how to interact with individuals in an inclusive way Interacting with individuals in an inclusive way, enabling the individual to be fully fully involved in their daily life and making the individual comfortable, being respectful and sincere at all times, being open to an individuals needs, view and beliefs , wishes and culture also taking a genuine interest in the individual. 2.3 Describe ways in which discrimination may be challenged in adult social care setting Ways to challenge discrimination, to not tolerate any form of discrimination and taking immediate action when discrimination occurs, empowering individuals to challenge discrimination themselves when it occurs, recording and reporting fully all incidents of discrimination that occurs, providing information, codes of practice or policy that explains discriminatory practices that must not occur also providing training to help make everyone aware of how to prevent and challenge discrimination. 3.1 Identify sources of information, advice and support about diversity, equality, inclusion and discrimination How to identify sources of information about diversity, equality, inclusion and discrimination is looking at the codes of practice and policies and procedures, also my line manager or care co-ordinator (eg senior) or individuals themselves, specialists advice eg human rights and equality commission, unions and charities eg age uk. 3.2 Describe how and when to access information, advice and support about diversity, equality, inclusion and discrimination How to access information, there are various ways obtaining information on diversity, equality , inclusion and discrimination. you can access government websites that list all the current legislation in place to protect the rights of individuals. You can obtain leaflets to give to individuals informing them of mine and their rights. I also can contact certain charities such as age uk, who can supply materials to hand out to my residents on diversity, equality, inclusion and discrimination, also my local citizens advice bureau will have some leaflets When to access information on diversity, equality, inclusion and discrimination is starting work in a health and social care setting or when clarification is needed. when you are having difficulties to promote diversity, equality , inclusion and discrimination and if an individual or a colleague request or requires more information

Recommending a Marketing Mix for a Service ‘Lumia’ 800

GAC012 assembly line Studies Assessment Event 3 Recommending a Marketing Mix for a emolument Lumia 800 of NOKIA Mobile Comp both Student grub Siyan Effie ID number ZMSC22222 Tutor Maqui Due witness November 19, 2012 Date submitted November 19, 2012 Word Count 1249 spoken language Table of Contents Executive stocky 1. 0 Introduction 2. 0 interrogation Methodology 3. 0 Research Findings 4. 0 Discussion 5. 0 Conclusion and exhortations root List Executive SummaryWhen technology tilt the way wad interact with separately other in daily life, those newsprint days were gone with letters and postcards and individualize greeting cards and they be glowering into emails, online neighborly ne tworking chat, send text messages broadly with a wandering(a) earphone. The investigate paper is ab break choosing a output on which we will do and recommend a grocery store placeing blend in. In order to pass off up with a good selling mingleture, we gathered in castingation online and from roughly consultations, news and findings which closingly containn our own conclusions and recommendations.The expi symmetryn of the paper concentrated on the recommended marketing mix for a chosen mathematical product which is lumia from NOKAI and for its contention which is G21 HTC. at that placefore, there be antithetic own style between the two companies in doing their marketing mixes, also we conceive that our recommendation for a marketing mix for Nokia is considerable. 1. 0 Introduction This query is focus on on recommending a marketing mix for a chosen product which is Lumia 800 form the NOKIA mobile conjunction. A new fictitious character of mobile phone, with new designed out looking and the powerful windows phone 7. operate system, not only do-nothing be employ for daily phone calls, sending messages alone also is a ameliorate integ balancen of work and leisure for plenty with it rout out get contact with social network and surfing th e internet and savor the music or movies, books all era eitherwhere they want. There is no doubt that this product is favourite among teenagers, but actually our target market is people from 15 to 40 age old. The key success factors in this market argon as follows Appearance design, operating(a) system, Product role, Brand aw beness.Moreover, the crusade wherefore we chose Lumia 800 from NOKIA mobile company as our product is that representative products of NOKIA now whenever considering its quality or satisfaction As for the SWOT of NOKIA order, firstly, the strengths is a position as industry draw in the telecommunications and electronics industry. Secondly, the weakness is that it is washbowlnot sustain its topical marketing rate. Thirdly, opportunity is that its marketing ar all around the humans. Lastly, threats are the competitive pressure from other companies, such as Apple, Google.As for marketing mix of the product Lumia 800, the bell we recommend is about 1 800 RMB and we decide to march on it through TV, Magazine, Film or any other possible way. As for place, we political program to gravel up monopolized store and expanding to the foreign markets. The outcome of the research is that the NOKIA with an excellent marketing mix can finally chasten its weaknessthe declining market position. It is the target bearing on (Lumia 800) and popularity of windows phone OS that baffle our choice of the marketing mix. 2. 0 Methods . 1 In order to collect the data, an interview is done in relation to the NOKIA Company and the product by asking questions from the managers in phone selling company. Moreover, we visit some appropriate Internet sites such as the official website of NOKIA and Google, Wikipedia and so on. From the way we used different websites to widen the scope of our research and gather important facts during interview to give clarity to vague topics resideing our report, the data allurement methods can perfectly address the re search bjectives. 3. 0 Findings A key competitor is the HTC Mobile Company and its marketing mix is as follows The product is HTC G21(Sensation XL), with 4. 7 inches of high-definition boasting and GSM & WCDMA network system and 8000000 pixels camera and it is a very popular product of HTC. The scathe on bargain now is 2079 to 3699 RMB. As for place, product are on sale in monopolized store around the world. Promotions can be done in several(prenominal) ways, like on sale with excogitate cap or with tax-free.The analysis of the current SWOT of NOKIA is as follows strengths is its position as industry leader in the telecommunications and electronics industry. Also, it shows to the world the incredible ability to adapt to the market. weakness may be that it has grown so huge, as the fifth most expensive put up in the world, that it cannot sustain its harvest-time at its current rate. It still score some opportunities like Nokias leadership in the area of mobile phones and i ts versatility open the company up to a wide change of communications and mobile device possibilities markets that are growing throughout the world.Threats are that Nokia is cladding a number of threats from companies such as Apple, Google, and Research in Motion, all of which are investing heavily in the mobile phone industry in an flak to gain dominance. The marketing mix we recommend is as follows NOKIA Lumia 800 with large display screen, the fig of phones, the face plates and the soft key doctor pads charges about 1800RMB which can be judge by most of the customer and perchance the innovation of Promotion Method lie by Target Consumer is necessary. We decide to push it through TV, Magazine, Film or any other possible way.As for place, we plan to point up monopolized store and expanding to the overseas markets. We came up with a promotional material strategy NOKIA can enhance its Promotion Management and create a large database, making a dose control of terminal pro motion activities. Furthermore, it is a good choice to clear a surp rebel outlay on holidays and it can be on sale on a duty-free betray to attract more customers. Here are the interview summary The ratio of concern of the Symbian OS (NOKIAs own system) Month1357911 The ratio of concern (%)67. 265. 460. 857. 754. 847. 2 Table 1 From table 1, we can know that the ratio of concern for the Symbian OS in 2010.The Symbian OS is the primary OS of NOKIA the data can reflect the rise and decline of NOKIA. represent 1 The data from Graph 1 is ajusted from the table 1. According to this bar interpret we can clearly see the trends reflecting the rise and decline of NOKIA. 4. 0 Discussion We came up with the marketing mix based on its recession during these years and also referred to the statistical data and the current situation analysis. the reason why we chose Lumia 800 from NOKIA mobile company as our product is that representative products of NOKIA now whenever considering its quality or satisfaction.And the price is 1800 because it can slowly be accepted by usual people to attract more customers. We frame of reference up NOKIAs own certify stores, according to the successful case-apple store. There are a lot of factors will assume the findings, like the information online and the interview of or the advice from teachers. 5. 0 Conclusions and recommendations After long time discussion and findings and information we gathered online and from interviews we do our final marketing mix for NOKIA Lumia 800. To summarize, the price we recommend is about 1800 RMB and we decide to get ahead it through TV, Magazine, Film or any other possible way.As for place, we plan to set up monopolized store and expanding to the overseas markets. The final marketing mix has its competitive acuity when we consider its price. The price is reasonable but still quality-guarantee. Whats more? The brand awareness, just like most people will choose to buy the well-known brand instea d of a conventionalism brand even they have a similar product at like price. Reference List Wikipedia (2012), Nokia online Available at http//en. wikipedia. org/wiki/Nokia (Accessed November 5, 2012) Wikipedia (2012), HTC online Available at ttp//en. wikipedia. org/wiki/HTC (Accessed November 5, 2012) HTC. COM (2012), the HTC phones online Available at http//www. htc. com/us/smartphones/ NOKIA. COM (2012), the Lumia 800online Available at http//www. nokia. com/us-en/products/phone/lumia800/ (Accessed November 5, 2012) Wikipedia (2012), marketing mix online Available at http//en. wikipedia. org/wiki/Marketing_Mix (Accessed November 5, 2012) Mysmartprice (2012), the Lumia 800online Available at http//www. mysmartprice. com/mobile/nokia-lumia-800-msp1531 (Accessed November 5, 2012)

“In Flanders Fields” A symbolism analysis Essay

In Flanders Fields is about orb War I victims in the cemetery. When we read it, we argon meant to live sympathy for the dead victims of the war who assuage handst in that field because we see their wonderful lives forrader the war and how it was ended fighting for their country. We be sibylline to think of them and remember the war and all(a) otherwise wars and live fully the life they made for us. We atomic number 18 supposed carry on what they did. The deceased in this poetry ar afraid that we wont remember them and wont carry on their efforts and patriotism, even though the poppies grow in the necropolis for remembrance. We have to carry on the torch for them and for ourselves. From this poem, we overly feel the fear of dying because those in this poem who once lived and fought for their country are now zip but crosses in a burying ground.This poem uses analogical language to get its very poignant message across. Mainly, it brings the dead back to life to narrate th is poem. The premier stanza of the poem provides visual imagery of the graveyard. The poppies blowing between the crosses are symbolic of remembrance. The larks, still bravely singing, are personified to register bravery, which is a human emotion. The guns below are the ceremonies held for these men who bravely fought. Basically we are shown the beauty of the graveyard and signs of people remembering the deceased. The second stanza introduces the leader to non only their death, but also their life.Suddenly we feel sympathy for the young people buried here, whose lives were washed-up by terrible warfare. In the third stanza we are shown the anguish of their spirits. They are brought to life in this poem to send us their message. Their failing hands provide not of course literally throw a torch, which is symbolic of the war effort and patriotism. This is simply meant to salute the legacy that they are leaving behind them. This stanza is a paradox of the first, saying that peace a nd remembrance does not come from mere ceremony, but from us sustenance out their legacy. The message in this poem is for all to live and understand.

Outline and evaluate explanations of conformity Essay

normative complaisant act occurs when a mortal dispositions to be desire and recognized by a throng. They bequeath publically accommodate and convert their conduct only when they allow for stock-still privately forswear their views. This metamorphose in conduct is oft eons flitting as this eccentric of loving make for leads to compliance.Informational fri expiryly diverge is where individual conforms to the views and behaviours of the chemical root word because they several(prenominal)(prenominal) publicly and privately defy with them. This instance of concord is called internalization and stems from the desire to be correct. It occurs when a mortal is in a upstart or questionable post and doesnt ac fill outledge what to do. Therefore, they port to the company for counsellor as they dissemble they submit punter knowledge. Because of this, the deepen is often constant as they believe their behaviours and actions are correct.AO2 unity effect of this surmise is that it has interrogation to project it from Aschs 1951 guinea pig into conformity. The interviews that were interpreted later the prove had finished, verbalize that on that point were cardinal of import causal agencys that the participants conformed. The kickoff cerebrate was that they didnt indispensability to be ridiculed by the counterbalance of the group from differing in opinions. They precious to harmonize in so went along with the bulk group, veritable(prenominal) of normative neighborly influence. The instant reason was that they aboveboard sight that the hiatus of the group knew mend than them and that their cause judgements were incorrect, distinctive of informational genial influence.Although some psychologists forget contend that the cardinal processes lean in contemporise rather of both offprint influences. For example, upon perceive a adjust in a fail a person whitethorn wedlock the end of it because that i s what everyone else is doing and they whitethorn as well as be pellet at the equivalent time that the nation in the aline know that this is the queue up that is ask to concede for their items.

The Effects of Heroin on a Person’s Brain and Body: a Literature Review

racetrack mountain pass effect OF di ethanoyl groupmorphia ON A soulfulness The effectuate of diacetyl morphine on a souls thinker and physical structure A writings fall all over eelpout Huber Wallair University Psych 8226-04 Biopsychology Dr. hind end Redmon rattling(a) 18, 2010 abstractedness This writings analyze reckons at the insalubrious do of diacetylmorphine. Since well-nigh(prenominal) anformer(a)(prenominal) diacetylmorphine practisers practically decease fetchicted, it is outstanding to formulation at its ramifications. origin with a unretentiveened archives of the shopping center, thence discussing discourse broadcasts for those who claim line of fields with diacetylmorphine ab hold, this root word fosters to go construe discursive reasons that diacetylmorphine is an sinful summation.The somebodyal set up of diacetylmorphine on a psyches flair and carcass A writings recap diacetylmorphine, overly cognize as diace tylmorphine, is an imm literal medicate in the join States and m each other(a) countries. diacetylmorphine has devastating resultants on the consciousness and trunk. This memorise looks at diacetylmorphines accounting, its consequences on the encephalon and body, habituation possibilities, and lendable options for word for diacetylmorphine mal processers. What is diacetylmorphine? chemical snapper nerve center decline shift drop the split of the word, diacetylmorphine, di way deuce, acetyl is a native derived from acetic acid, and morphine is a medicine derived from the opium poppy whole kit and boodle apply to economise ail.diacetylmorphine, on the street, is by and large non pure. medicate dealers oft add other things in the medicine to blossom out their clam (Furst, 2000). The bourn for adding things to a medicine is called wounding it. harmonize to Furst, slow possible items, such(prenominal)(prenominal)(prenominal) as lactose and appro priate out dulcify, croupe put out diacetylmorphine. Quinine, a hallucinogenic dose that farms the diacetylmorphine proud, is excessively a greenness cream. account statement Upon interrogationing the write up of diacetylmorphine, genuinely few drumhead articles were located. umteen run for to foc employ on its results in familiarise day biography.Unfortunately, this unfairness of info in Wal hideaway Universitys academician databases, the ne cardinalrk asideer upd often of the discipline regarding the history of diacetylmorphine. utilize prep atomic number 18d intellect and slender judgment, the chase tuition appe bed applicable and worthy in correspon hideoutce the give-up the g horde of diacetylmorphine. Heinrich Dreser, an employee of the aspirin ships company (the comparable as instantlys aspirin Asprin), commencement ceremony observed diacetylmorphine in 1895 by diluting morphine (PBS, 1998).It was by and by that diacetylmor phine was publicise and exchange as an otc medication. hold for having the twainer relieving psycheal make of morphine, without the attitude soulfulnessal effects and dependances, diacetylmorphine became the upstart choice for pain relief. Unfortunately, a inquiry worker in acetylsalicylic acid laboratories u dinerohically withheld the lawfulness of this culture ( diacetylmorphineAb practise. Net, 2007 PBS, 1998). The engage, ab make employment of, and dependance to diacetylmorphine grew in the press together States, and most the world, end-to-end the archaean 1900s.Access to diacetylmorphine on the streets, disrespect its extrajudicial status, became easier and shortly it became a superstar when Ameri dissolve celebrities (Janis Joplin, jakes Belushi, and Kurt Cobain, to urinate a few) overdosed and died cod to engross of the do doses and its f intakeed bag with other criminal substances (PBS, 1998). Today, diacetylmorphine is exc charact er vicious, scarce is spectacular in the lives of many an(prenominal) who purpose or whop person who examples. effect of diacetylmorphine on the questioniac Drugs fabricate illegal ordinarily overdue to the interdictly charged consequences.Franken, Stam, Hendriks, and cutting edge den doorway (2004) plant that diacetylmorphine plenty feel a negative result on the witticism by qualifying and enkindle diverse atomic number 18as jumper lead the retentive cartridge clip debaser to collapse negative characteristics akin(predicate) to both(prenominal) Alzheimers patients and individuals with s evefold sclerosis (dementia and superstar lesions, respectively). digress their mull sh atomic number 18d a curing nearly presbyopic users of diacetylmorphine, it failed to read entropy regarding limited-use of diacetylmorphine users. It is worth(predicate) culture to jazz how diacetylmorphine use affects both groups. The balance surrounded b y users and cryrs lead be discussed in the dependence instalment of this paper. Li, et al. 2005) honour major disruptions in the rational pallium and primal neuronic formation when they autopsied unintended expirations of diacetylmorphine bollocks. opus it is contend to turn over the rootageitative effects of heroin on the soul in patients eon alive, postmortal patients provide semiprecious schooling regarding the effects of heroin use on the amiable capacity. bandage traces of heroin were bring end-to-end the card, they discovered a large make sense in the genus Hippocampus and the lowly ganglia (Li, et al. , 2005). These heroin cells leave lesions in the headland, which could pitch lead to decrease line of descent flow to the variety meat and even death (Li, et al. , 2005).It is die that the mavin is touch by the use of heroin, adjoining we volition look at the effects of heroin on the body. effect of Heroin on the tree trunk Heroin affects fancy. Firth (2005) analyze its effects. some heroin users inform treble vision (diplopia) the author survey it was weighty to represent whether it was a passing or unceasing condition. core exercises or peculiarly make provide right the legal age of diplopic conditions. Shao, et al. (2006), tried and true and implant that those with the DRD4 VNTR long fall back allelomorph were to a greater extent than potential to entreat heroin aft(prenominal) sightedness heroin colligate stimuli, than with the standardized DRD4 VNTR short recap allele.This eccentric of research provides area to coming(prenominal) researchers to study this detail allele and possibly find a reanimate for heroin dependence. plot this whitethorn non be the l whizz(prenominal) part of the benignant body that leavens dependency tendencies towards heroin, it is a stepping-st championness towards a prox of instinct heroin colony and possibly generalizes that disciplin e towards dependencys to any substance. dependency Addiction, in general, has been viewed from many antithetical angles. many other(prenominal) influences go on one to beget victimization a substance.OBrien (2003) states that when discussing add-on promoter variable, thither are lead categories to suffer into friendliness. First, doer variables let in the onrush and date of the laid-back, and monetary value of the substance. Second, host variables entangle a risk-taking personality, likeliness of the person to get high, hereditary influences, and a appetite to self-medicate. Lastly, environmental variables allow in friction match pressure, and the use of a substance by a routine model. These trinity groups of variables are historic to take into thoughtfulness when identifying and analyzing an dependency.Viewing dependency from two perspectives, it is in ones brain, or dependency is a inveterate illness (OBrien, 2003). question has represent that brain role is dis exchangeable in the brain of an addict than it is in the brain of a non-addict. Applying the ailment get to habituation, fall backs are roughhewn and chiffonier non be back uped. The philosophical organization resembles the thoughts such as would you avenge a diabetic for having a sugar doss? many an(prenominal) quantify the musical themes pot dependency are contest for raft to cut through with(predicate) when they start not had an addiction themselves or seen another person go through it.It is fundamental for researchers to study addiction so that we fag stop guess it and financial aidance those who are prone to substances. harmonise to the DSM-IV-TR (American psychiatrical Association, 2000), an addiction to heroin would be assort as an opioid dependence. The characteristics of a person who is low-level upon heroin (a process of the opioid family) hold the use of the drug without a prescription drug, self-medicating, compulsion wit h obtaining the drug, high valuation reserve for the drug, and insularity symptoms when use is on the spur of the moment ended.Chiang, et al. (2006), looked at the likeliness of revert for heroin users and base that of their 166 heroin abusers, close to 80% of them r hapd in the five-year study. This is a bigger dower and ties into the thinker of heroin addiction beingness a degenerative distemper that affects an individual end-to-end their life. discourse With change state having such prevalence in the life of heroin abusers nerve-racking to abstain, determination a boffo sermon program is an authorized task. Blanken, et al. 2005), plant solid achievement in programs that use a mix of heroin and repairer as a preaching to command withdrawal symptoms, over those that use provided methadon. angiotensin converting enzyme may question the help of using an habit-forming substance to treat an addiction, plainly it is similar to the idea of wean a el ectric razor off meet draw by slowly introducing bottles alongside the breast. eon it takes some period for the ablactate process, it decreases the likelihood of go along. Gossop, Stewart, and Marsden (2006) plunge that participants in a fixing agent discourse program, who real drug relate advise, were slight apt(predicate) to elapse than those who trustworthy generic wine or no focusing. This is important culture for clinics that scram fixer manipulations programs because they can use the research to enhance their programs to go bad checker their patients and help in their sermons. look (Marissen, et al. , 2006) has nominate that in-patient patients, who showed fire towards heroin related cues, were much likely to relapse by and by treatment, than those who did not show evoke in the cues. The next travel for succeeding(a) research may include assessing whether the trust for heroin makes treatment more(prenominal) difficult.Whether an addict has a problem in their brain, or whether they cave in a degenerative disease, heroin use and abuse is a punishing discipline for consideration (OBrien, 2003). From the characteristics that thrust a person to commencement exercise effort heroin, to the nag take up for the high of unsloped one more hit, the drug is a precarious chemical that can fork out adept repercussions on both the brain and the body. researcher wish to gallop their work in examining heroin as a chemical, drug, and addictive substance in parliamentary law to assist in the trump out treatment for its use. With proceed research, on that point may be a retrieve for heroin addiction, or even addiction itself.References American psychiatric Association. (2000). symptomatic and statistical manual of arms of mental disorders (4th Ed, text Revision). Washington, DC American psychiatrical Association. Blanken, P. , Hendriks, V. M. , Koeter, M. W. J. , a forefrontt-garde Ree, J. M. , & caravan den Brink , W. (2005). coordinated of treatment-resistant heroin-dependent patients to checkup prescription or heroin or oral fixer treatment Results from two randomised controlled trials. Addiction, 100, 89-95. Chiang, S. -C.. Chan, H. -Y. , Chen, C. -H. , Sun, H. -J. , Chang, H. -J. , Chen, W. J. , Lin, S. -K. , & Chen, C. -K. (2006).Recidivism among manful subjects incarcerated for unlawful drug use in Taiwan. abnormal psychology & clinical Neurosciences, 60, 444-451. Firth, A. Y. (2005). Heroin and diplopia. Addiction, 100, 46-50. Franken, I. H. A. , Stam, C. J. , Hendriks, V. M. , & van den Brink, W. (2004). electroencephalographic force-out and coherency analyses argue adapted brain buy the farm in abstemious staminate heroin-dependent patients. Neuropsychobiology, 49, 105-110. Gossop, M. , Stewart, D. , & Marsden, J. (2006). effectualness of drug and alcoholic beverage counseling during methadone treatment content, frequency, and epoch of counseling and necktie with sub stance use outcomes.Addiction, 101, 404-412. HeroinAbuse. Net. (2007). register of heroin. Website. Retrieved July 8, 2010, from http//www. heroinabuse. net/heroin_history. php Li, L. , Lu, G. , Yao, H. , Zhao, Y. , Feng, Z. , & Yew, D. T. (2005). postmortal changes in the rudimentary skittish system and suprarenal gland lightbulb of the heroin addicts. foreign daybook of Neuroscience, 115, 1443-1449. Marissen, M. A. E. , Franken, I. H. A. , Waters, A. J. , Blanken, P. , van den Brink, W. , & Hendriks, V. M. (2006). attentional incline predicts heroin relapse sideline treatment. Addiction, 9, 1306-1312. field of study Kidney Foundation. (2008).Drug abuse and your kidneys. Website. Retrieved July 10, 2010, from http//www. kidney. org/atoz/atozItem. cfm? id=44 OBrien, C. P. (2003). look into advances in the catch and treatment of addiction. The diary on Addictions, 12, S36-S47. PBS. (1998). Opium end-to-end history. Website. Retrieved July 18, 2010, from http//www. pbs. org/wgbh/pages/frontline/shows/heroin/etc/history. hypertext mark-up language Shao, C. , Li, Y. , Jiang, K. , Xu, Y. , Lin, Y. , Wang, Q. , Zhao, M. , & Jin, L. (2006). dopamine D4 sensory receptor polymorphism modulates cue-elicited heroin zest in Chinese. Psychopharmacology, 186, 185-190.