Sound and Sense Poetry Terms Duple meter Irony Flashcard

Sound and Sense Poetry Terms Duple meter Irony

The Trade Deficit Causes and Solutions essays

The Trade Deficit Causes and Solutions essays There is a strong tendency among American politicians and economists to attempt to deal with issues and problems in isolation. Politicians take this approach because they apparent have difficulty dealing with complexity. Economists take this approach so that they can factor troublesome variables out of their equations. One result of the approach of treating issues and problems in isolation is the development of solutions that are ineffective when they are implemented in the real world where isolation from other factors is no longer an option. The tendency to deal with the issue of international trade in isolation has led to policies that tend to make the situation worse rather than better. The United States government (it makes little difference which administration is in control of the White House) likes to play the role of the world's policeman (and it likes to be involved in all disputes). This role is very expensive, but the United States government and United States taxpayers do not like to ask Americans to pay the bill in the form of a balanced budget. A balanced budget would require an increase in taxes, as there is just so much the Congress can squeeze out of services for the poor and the old without bringing the electorate down on them (Gale Therefore, the Congress and the President agree to pay the bill resulting from foreign policy by resorting to deficit spending. Deficit spending on a massive scale by the federal government places the government in direct competition with American businesses and American consumers in the capital markets. The government needs money to fund the budget deficit. American businesses need money to fund new projects. American consumers need money to buy new houses and cars. In the normal course of events, however, there is not enough capital to satisfy all of these needs when the federal government is a massive borr...

Operations Management at Superior Maintenance Services Case Study

Operations Management at Superior Maintenance Services - Case Study Example Through the help of the government agency for technical education and skills development it has developed a manpower training programmeand is considered industry partner for skills development in this sector. With its widespread popularity and good reputation, it has recently diversified its offerings to include marketing and distribution of other organisation's products through joint venture agreements, such as those for restroom odourcounteractant dispensers, floor mats, electronic air cleaners, waterfree urinals, air fresheners, liquid soap dispensers, and rent-a plant services. Business operations at SMS include massive recruitment of potential workers, manpower training, client sourcing, client servicing, manpower deployment and deployed manpower monitoring and supervision, and customer accounting. A full time staff of 30 employees handle administrative services such as accounting and finance, personnel administration, recruitment, marketing and sales, and accounts management through regular coordination by account officers with clients as well as deployed personnel at client premises. According to Slack et al (2004), there are five operations performance objectives: speed, quality, flexibility, dependability or reliability, and efficiency, which includes cost-effectiveness. Speed is the length of time to serve customer orders for products or services, from the moment a customer order is placed up to the time a product or service is delivered. The performance objective of speed is to lessen this length of time. At SMS, speed is a very important objective because normally, a client requests for janitorial or manpower services because of a present and usually urgent need. The ability to serve such requests speedily is critical, otherwise the client may opt to place the order with a competing service provider. To help assure a ready supply of manpower for deployment purposes, continuous recruitment and training is conducted by SMS. Qualified recruits are immediately asked to undergo training to prepare them for immediate deployment as soon as assignments are confirme d with the client. Trainees pay a minimal fee for to cover the cost of materials used during training, consisting of reading materials. At times, some qualified personnel have already joined another organisation. But sine, the manpower pool is large, service delivery times are maintained. The cost of recruitment and training are borne by the company as part of its operating expenses. Quality is the degree to which products and services meet the specifications promised by the organisation to its customers. And to achieve a high and consistent quality, a set of standard procedures must be stringently followed to ensure quality service as well as high-quality products manufactured. In terms of quality service delivery, SMS ensures that the workers it deploys are sufficiently skilled and qualified to perform the services they have to deliver by making them undergo the standard training which is a combination of lectures, demonstrations and hands-on drills and exercises. Moreover, since SMS manufactures its own cleaning solutions, equipment and materials, it has

Price Analysis for Navigation System Assignment Example | Topics and Well Written Essays - 750 words

Price Analysis for Navigation System - Assignment Example Thus, the forecast of the price mainly depends on the price comparison of the competition taking into consideration that this company offers a similar service of the mine. Navigation system fundamental information entails grouping presentation industry chain configuration, which mainly encompasses international analysis, local market breakdown, macroeconomic situation and corresponding economic condition analysis (Murphy, 2009). Moreover, navigation policy and plan in regard to the underlying navigation system product depends on the specification, manufacturing process and underlying cost structure. The fundamental manufacturer of the navigation system volume manufacture cost price, income manufacture worth gross information and corresponding navigation system volume manufacture marketplace share mainly dictates the underlying market share supply demand import export consumption. Navigation system volume manufacture value cost mainly revolves around the value gross margin information. The concepts allowability, allocability and reasonableness in regard to the cost of the navigation system of the Navo tech mainly addresses directly the prevailing legitimacy of the cost charged against the corresponding cost charged on a particular research cost award (Murphy, 2009). Thus, the process of determination of the allowability, allocability and corresponding reasonableness of the prevailing expense is majorly based on particular guidelines of the federal cost principles. Moreover, it is will be dictated by the office of the management and budget of the Navo tech. Reasonable costs are the prevailing price that is normally consistent with the cost a reasonable individual would pay in the similar conditions for the navigation system to the same company producing similar product. Allowable costs are the ones that are utilized in the connection of the navigation system. It is the cost incurred under the budgeted agreement and mainly benefits the

Reflection in Business Research Dissertation Example | Topics and Well Written Essays - 750 words

Reflection in Business Research - Dissertation Example I could visualize a reality of applying and implementing suitable models, frameworks and theories that I choose and got surprised how I used it to base on realities of social research. According to Peter Jarvis (1995:75), learning from primary experience is essentially obtaining through sense experience. I believe it reaffirms what Weil and McGill’s (1989:3) described in the four ‘villages’ model. I can derive from the Village one my life and work experience at Coventry University drew from my ability to assess and accredit learning. Village two allowed me to focus on experiential learning on the platform of brings change to my perception of business research methods on how to write professional reports. In Village three, I aroused group consciousness of my colleagues as I sought their views regarding preparing administering questionnaires and carrying out interviews. Because of these concepts, I read through them then picked some ideas and implemented them by doi ng the above. In Village four, I came to the realization that I needed to engender personal growth and self awareness in graduate research. It taught me how to take advantage of hidden opportunities in academic institutions of identifying research areas, questions and designing research methodology. I was able to gather data through successful communication with respondents to allow me (source), conduct a knowledgeable conversation with the respondents (receiver), which relayed a message on marketing content (Kolb, 1984). The feedback was outstanding; I effectively executed my research tasks in the business discipline at Coventry University. I feel nurtured to become a distinguished scholar and researcher providing professional trainers, state of the art university facilities and equipment for training. I have felt that I needed to hone my communication and business skills including wring professional reports. With the help of 5Ws strategy, I utilized it to ignite my writing process (Mohan et al, 2008). In the 5Ws (who, what, when, where, and why), I used it as an effective strategy to enhance my creative thinking especially when it comes to writing business reports. In times of difficulty, I requested help from my tutor at the department in the university who assisted in proof reading my work and giving me feedback. I also applied (Mohan et al, 2008), the transition process of communication. In order to be more clear and concise, the set of questions provided by (Emerson, 2009), applied to all my questionnaires work. I also made sure to proofread and edit all my works. It proved to be an effective technique, especially when it came to communicating with Vodafone clients and suppliers. In addition, I developed a habit of applying the 5Ws strategy on every message and email that I write to ensure the key points stand out. According to Kolb’s learning styles, I felt that I was feeling and watching the different customer and product perspectives. I slowly found myself accommodative to the views by feeling and doing aggressive marketing. To improve on communication skills, I employed the communications model (Solomon, Charbonneau, Hughes, Chitty, Marshall and Stuart, 2008), to comprehend how ideas transforms into messages. They are then  relayed from the marketer to the consumer. In assimilating, I conjured the ideals of watching and thinking by updating with the latest business news, through joining online communities and utilizing social networking to make connections. I took the time to understand the operations and functions of Vodafone marketing research department. My strength was always in the willingness to research and investigate new ideas that I felt were beneficial to my tutor. It has helped me to undertake a

Supervision Model for Psychological Assessments

Supervision Model for Psychological Assessments Smith and Harty (1987) were pioneers in providing a model of supervision for conducting psychological assessments. Their model put forth that the supervisor’s responsibility is to ensures that the beginning supervisee accurately score their protocols and help him/her respectively create and order hypotheses by clinical relevance and amount of certainty. Additionally, this model features the supervisor having expectations that the supervisee will individually generate hypotheses while the supervisor judges and double-checks his/her work. The final portion of Smith and Harty’s model entails the supervisor serving as a consultant to the supervisee once the supervisee is competent. Finkelstein and Tuckman (1997) build upon Smith and Harty’s model by adding onto what is typically already done by supervisors (i.e., modeling the behavior of their own mentors when they received supervision in the past). Specifically, Finkelstein and Tuckman outline a model of supervisee development from beginner to expert. The first step for supervisors to teach supervisees is entitled â€Å"Learning the Basics of Test Administration and Scoring.† In this step, the supervisor serves as a â€Å"tour guide† for information found in test manuals (e.g., testing conditions and general scoring rules), teaches â€Å"macro-level scoring† of each test (e.g., calculating IQs, percentiles, and age levels), and emphasizes the pros and cons for each tests and how it can best answer corresponding referral questions. The next step, entitled â€Å"Generating Primary Inferences†, involves extrapolating inferences from all aspects of the assessment process includin g tests, behavioral observations, and relevant history. During this step, the supervisor’s role is to explain the rationale for the generated hypotheses, address how experience aids competence in hypothesis development, and curtail idealization of the supervisor and devaluation of the supervisee’s own abilities. The third step in this model involves clustering related hypotheses. This step involves the supervisor helping the supervisee integrate multiple sources of data into digestible patterns and clusters that will ultimately be documented in an outline that serves to guide the formal report. The fourth step, entitled â€Å"From Outline to the Written Word,† involves the supervisor’s role in helping the supervisee convert the outline into a useful report (e.g., proofreading, suggesting revisions, and preparing supervisee to provide feedback). The fifth stage in this model, entitled â€Å"Internalizing Diagnostic Norms,† is designed for more advanced students who have mastered basic assessment skills and are in need of more â€Å"content knowledge.† Specifically, the supervisor’s role in this stage involves ensuring exposure to a wide variety of assessment questions and helping the supervisee recognize patterns and deviations in test results and specific patient populations. The sixth stage encourages autonomy and promotes consultation when there is less need for direct guidance. The authors state that supervisors need to be aware that this stage often involves a â€Å"dynamic tension† between autonomy and dependence for the supervisee. The sixth stage involves the supervisor encouraging complete autonomy for the supervisee, which typically occurs after one has obtained his/her license and will be generating reports independently. The final stage in this model involves the former supervisor help ing the former supervisee transition into becoming a supervisor for the next generation and serving as a consultant throughout this life-long process. Regarding the take home message for their model, Finkelsten and Tuckman proclaim that this interpersonal and intrapersonal process should produces supervisee that are able to master assessment by integrating â€Å"all the various and diverse introjects from past supervisors into a unique self (p. 95).† Yalof and Abraham (2009) summarize core supervisory considerations and promote an integrative approach to supervision that is aimed to strengthen psychological report writing and improve preinternship preparation for psychology graduate students. The first area these authors address is regarding assessment competency and citing the foundational skills in assessment education and training (e.g., psychometrics, theory) outlined in the 2002 Psychological Assessment Work Group (PAWG: Krishnamurthy et al., 2004). Next, the authors describe the various developmental stages that supervisees evolve from and outline several markers that are used to define â€Å"assessment† competency. From this point, Yalof and Abraham go into greater detail regarding multicultural supervision. Specifically, they encourage supervisors to help supervisees address differences in cultural background and determine if assessment measures are culturally sensitive (Allen, 2007) as well as discuss the importan ce of attending to personal and community histories (Hernà ¡ndez, 2008). Next, Yalof and Abraham advise supervisors to help supervisees consider ethical applications and acculturation in assessment. Furthermore, the authors cite the APA Ethical principles and standards (2002) as a good starting point for supervisees to develop their own ethical identity. Furthermore, the supervisor needs to address how the supervisee should best adapt different learning strategies that will promote greater integration within the practice of psychological assessment (Handelsman, Gottlieb, Knapp, 2008). Next, Yalof and Abraham spell out seven supervisory techniques that draw upon extant literature to promote growth in assessment supervisees. The first technique involves providing information related to ethical practice in assessment including risk management strategies (e.g., documentation, informed consent, consultation). The next technique involves emphasizing the skills that correspond with rapport building and diagnostic interviewing. The third technique suggests that supervisees be provided with extra practice activities (e.g., scoring protocols, reading sample reports, critiquing reports) that will further their respective competency. The fourth technique advises supervisees to conduct a literature review regarding the referral question to become more familiarized. The fifth technique promotes supplemental peer supervision as it promotes collegiality, socialization, and a collaborative learning environment for learners. The sixth technique suggests that the unconscious influen ces between the client, supervisee, and supervisor that occur throughout an assessment explicitly be explored. Finally, the supervisor needs to encourage and promote critical thinking skills corresponding to which ever developmental stage the supervisee is currently in. Yalof and Abraham recommend Johnson-Laird’s typology of thought (e.g., inductive thinking, associative thinking, creative thinking, and self-reflective thinking) to help guide supervision. The final portion of this article features a case illustration to demonstrate how supervisory probes encourage growth and development for the supervisee. The take home message for this article revolves around the supervisor’s ability to most effectively intervene in the supervisee’s cases. Specifically, Yalof and Abraham propose that the supervisor needs to thoughtfully and instructively probe the supervisee throughout the assessment process to maximize conceptual, critical, and creative thinking regarding the client. References Allen, J. (2007). A multicultural assessment supervision model to guide research and practice. Professional Psychology: Research and Practice, 38(3), 248-258. doi: 10.1037/0735-7028.38.3.248 American Psychological Association. (2002). Ethical standards and code of conduct. American Psychologist, 57, 1060-1073. Finkelstein, H., Tuckman, A. (1997). Supervision of psychological assessment: A developmental model. Professional Psychology: Research and Practice, 28(1), 92-95. doi: 10.1037/0735-7028.28.1.92 Handelsman, M. M., Gottlieb, M. C., Knapp, S. (2008). Training ethical psychologists: An acculturation model. In D. N. Bersoff D. N. Bersoff (Eds.), Ethical conflicts in psychology (4th ed.). (pp. 122-127). Washington, DC, US: American Psychological Association. Hernà ¡ndez, P. (2008). The cultural context model in clinical supervision. Training and Education in Professional Psychology, 2(1), 10-17. doi: 10.1037/1931-3918.2.1.10 Smith, W. H., Harty, M. K. (1987). Issues in the supervision of diagnostic testing. In R. H. Dana, W. T. May, R. H. Dana W. T. May (Eds.), Internship training in professional psychology. (pp. 410-418). Washington, DC, US: Hemisphere Publishing Corp. Yalof, J., Abraham, P. (2009). An integrative approach to assessment supervision. Bulletin of the Menninger Clinic, 73(3), 188-202. doi: 10.1521/bumc.2009.73.3.188

Personal Narrative - The Day the Police Came for Me :: Personal Narrative

The Day the Police Came for Me The door opened and in walked the hated vice-principal of my high school, who walked straight up to my 3rd hour English teacher and whispered something into his ear. They both turned and looked in my direction. I stared back blankly, wondering why they were looking at me. Through an undoubtedly bad experience in high school, I learned a very valuable lesson about life, people, and events. Mr. Burton, also the "dean of discipline", asked me to take my things and come with him. I obeyed as my mind scanned itself over and over to think of what I had done. I had always been a good kid in school, had always received at least honor roll or principal’s list every quarter since elementary school, and never got in trouble. Yet, here I was riding with the vice-principal in his golf cart through the rows of cars in the student parking lot, until he stopped behind mine. We got out and then he asked me to open my trunk, and then asked a very confusing and ridiculous question at the time, "Do you have a gun or any other weapon in your vehicle?" I almost laughed at him, and then stopped, realizing I did have a pellet gun I accidentally left in my car. How he knew or why he cared I didn’t know, so I said "Yeah I have a b.b. gun under the front passenger seat," as I reached under and grabbed it for him. We then proceeded to his office, where a police officer was waiting for me. They then informed me then of what the incident was about. The day before, like I always do, I usually take home about three or four friends in my car. That day, there happened to be about five or six people who wanted a ride. However, me being a nice guy and kind of gullible, and them being my friends, I couldn’t say no. So we crammed about three or four people in the backseat, one in the passenger seat, and one in the trunk. It was not a very wise decision to let my crazy friend Chris ride in the trunk with it open. I had left my b.b. gun in there by accident one day when I was bringing it to a friend’s house. Chris found it as we were driving down the road, so he opened the trunk up and pointed the gun at cars driving behind us.

Pakistn China Relationship

shipPAKISTAN CHINA RELATIONSHIP China–Pakistan relations began in 1950 when Pakistan was among the first countries to break relations with the Republic of China on Taiwan and recognize the PRC. Relations between Pakistan and China are very brotherly. Following the 1962 Sino-Indian War, both countries have placed considerable importance on the maintenance of an extremely close and supportive relationship. Since then, the two countries have regularly exchanged high-level visits resulting in a variety of agreements.The PRC has provided economic, military and technical assistance to Pakistan and each considers the other a close strategic ally. Today, Pakistan and China have immense reservoir of goodwill and soft power. The legendary friendship between Pakistan and China is palpable in the Pakistani and Chinese street and in the majestic halls of governments. Over the years, the unique friendship between Pakistan and China has transformed into a strong strategic partnership, robust economic cooperation and ever increasing people to people contacts. This relationship is based on trust, understanding and common aspirations for peace and progress.The warmth and enthusiasm in the relations resonates in the hearts of the people of the two countries and is fed by the constant stream of their respective civilizations. Chinese cooperation with Pakistan has reached economic high points, with substantial Chinese investment in Pakistani infrastructural expansion including the Pakistani deep-water port at Gawadar. Both countries have an ongoing free trade agreement. Pakistan has served as China's main bridge between Muslim countries. Pakistan also played an important role in bridging the communication gap between China and the West by facilitating the 1972 Nixon visit to China.Usually Pakistani and Chinese leaders and people use six expressions to describe this unique relationship: it is higher than the mountains, deeper than the oceans, sweeter than honey, and stronger than steel. It is also an all-weather and time-tested relationship. â€Å"All-Weather and Time-Tested† â€Å"I should like to make it clear beyond all doubt that we have friendly relations with the People's Republic of China and that nothing will be permitted in any way to endanger those relations. Our relations with China are an independent factor in our foreign policy and not contingent on any other.In the best interests of Pakistan, we shall maintain the spirit of goodwill, friendship and cordiality with the great People's Republic of China. I declare that our friendship with China is not tainted by any form of bargain or barter. It is steadfast amity between two neighboring  Asian States†. (Zulfiqar Ali Bhutto, 1962) â€Å"Pakistan was one of the first countries to recognize New China. Ever since our diplomatic relations began in 1951, we have enjoyed mutual understanding, respect, trust and support and our friendship and cooperation have flourished. We are trul y good neighbours, close friends, trusted partners and dear brothers†. President Hu Jintao, Islamabad, 24 November 2006). Partners for Progress and Development â€Å"In recent years, China-Pakistan business ties have seen strong growth, becoming an important driving force of our relations. The Free Trade Agreement between China and Pakistan marks the success in the negotiations on establishing a free trade area. It will go a long way in upgrading China-Pakistan business ties. The two countries also signed the Five Year Development Programme on Trade and Economic Cooperation – a blueprint for accelerating their economic cooperation and trade in the future.The Chinese government encourages leading Chinese companies to take Pakistan as a priority destination of investment and supports them in undertaking construction projects, opening factories and conducting research and development in Pakistan. China will strengthen win-win cooperation with Pakistan in key areas such as energy and resources development, information technology, infrastructure and agriculture to give full play to our cooperative strength† (President Hu Jintao, Islamabad, 24 November 2006). Diplomatic relationsDiplomatic relations between Pakistan and China were established on 21 May 1951, shortly after the defeat of the Republic of China in 1949. While initially hesitant towards the idea of a Communist country on its borders, Pakistan hoped that China would serve as a counterweight to Indian influence. India had recognized China a year before, and Indian Prime Minister Nehru also hoped for closer relations with the Chinese. However, with escalating border tensions leading to the 1962 Sino-Indian war, China and Pakistan aligned with each other in a joint effort to counter perceived Indian encroachment.One year after China's border war with India, Pakistan ceded the Trans-Karakoram Tract to China to end border disputes and improve diplomatic relations. Military relations The Peo ple's Republic of China enjoys strong defense ties with Pakistan. This relationship between two adjoining Asian countries is important in the world's geo-strategic alliances. The strong defense ties are primarily to counter regional Indian and American influence, and were also to repel Soviet influence in the area. In recent years this relationship has strengthened through ongoing defense projects and agreements between Pakistan and China.China also fully supported Pakistan in its 1965 war against India. Chinese pressure on India enabled Pakistan to accept ceasefire in a better position than it would have been. The Chinese were of less help in the 1971 war as the Soviets had agreed to deal with China, if it helped Pakistan. However, soon after the war China wrote off some of the loans it had given to Pakistan. Since 1962, China has been a steady source of military equipment to the Pakistani Army, helping establish armaments factories, providing technological assistance and modernizi ng existing facilities.China and Pakistan are involved in several projects to enhance military and weaponry systems, which include the development of the Chinese tailor made for Pakistan JF-17 Thunder fighter aircraft, K-8 Karakorum advance training aircraft, a tailor made training aircraft for the Pakistan Air Force based on the Chinese domestic Hongdu L-15, space technology, AWACS systems, Al-Khalid tanks, which China granted license production and tailor made modifications based on the initial Chinese Type 90 and/or MBT-2000.The Chinese has designed tailor made advanced weapons for Pakistan, making it a strong military power in the Asian region. The armies have a schedule for organizing joint military exercises. China has offered Pakistan military aid in order to fight against terrorism in Pakistan. Pakistan has purchased military equipment from China in order to boost their efforts against such extremists. Economic relationship: Economic trade between Pakistan and China is incre asing at a rapid pace and a free trade agreement has recently been signed.Military and technological transactions continue to dominate the economic relationship between the two nations, although in recent years China has pledged to vastly increase their investment in Pakistan's economy and infrastructure. Among other things, China has been helping to develop Pakistan's infrastructure through the building of power plants, roads and communication nodes. Current trade between both countries is at $9 billion, making China the second largest trade partner of Pakistan.The economic relationship between Pakistan and China is composed primarily of Chinese investment in Pakistani interests. China's increasing economic clout has enabled a wide variety of projects to be sponsored in Pakistan through Chinese credit. Pakistani investment in China is also encouraged and cross-border trade remains fluid. In 2011 China Kingho Group canceled a $19 billion mining deal because of security concerns. PAK ISTAN CHINA TRADE

Buddhist Ethics Essays

Buddhist Ethics Essays Buddhist Ethics Essay Buddhist Ethics Essay To end suffering we must end desire, Release from suffering is possible through the noble eightfold path. The four noble truth is a like a doctor, you have the symptoms, diagnosis, prognosis and the prescription The weakness of Buddhist Ethics, many Buddhist are opposed to any form Of violence, the Dali Lama prohibits the use of arms even In cases of self defense, another weakness of Buddhist Is there Is no Independent self and the last nakedness I think Buddhist Is there virtue of Impartiality seems rather naive In the view of our human nature. Buddhist has a couple of strengths, Buddhist Ethics shows the Importance of cultivating good character another strength In Buddhist Ethics Is that It cautions us against uncritically slipping In taking extreme action. Confucian Ethics The five great relationship examples are father-son, elder brother-younger brother, husband-wife, elder friend-younger friend, ruler-subject. The five virtues are Jean Is human heartiness, consideration and compassion. IL is that we act in a decent fashion with good manners, good judgment and discretion. Shush says to do not do unto others what you would not wish done to yourself, Again,its devotion to your offspring by doing what brings respect for family and also respect for parents and elder and cares for the children. Went, is about culture its the knowledge and skill in the arts and also appreciating beauty. The weakness in Confucian Ethics there are a few weakness but some are ruler -subject father-son and husband-wife Confucian Hough that the virtue lies in its social and interpersonal meaning with the husband and wife even though the spouses show deference for each other the wife is subordinate to the husband. Hindu Dharma It mean duty morality and righteousness, The caste system is a strong social class, you are born into caste there are 5 caste system which are Priest meaning spiritual leader and a counselor, Warrior gives protection of the society, Merchants is the producer and seller of goods, Peasants which handles manual labor and the untouchables which does he dirty work for the outcasts

What Is a Cartilaginous Fish

What Is a Cartilaginous Fish Cartilaginous fish are fish that have a skeleton made of cartilage, rather than bone. All sharks, skates, and rays (e.g., the southern stingray) are cartilaginous fish. These fish all fall into the group of fish called the elasmobranchs. Characteristics of Cartilaginous Fish In addition to the difference in their skeletons, cartilaginous fish have gills that open to the ocean through slits, rather than the bony covering that is present in bony fish. Different shark species may have different numbers of gill slits. Cartilaginous fish may also breathe through spiracles, rather than gills. Spiracles are found on top of the heads of all rays and skates, and some sharks. These openings allow the fish to rest on the ocean bottom and draw oxygenated water in through the top of their head, allowing them to breathe without breathing in sand. A cartilaginous fishs skin is covered in placoid scales, or dermal denticles, tooth-like scales different from the flat scales (called ganoid, ctenoid or cycloid) found on bony fish. Classification of Cartilaginous Fish Kingdom: AnimaliaPhylum: ChordataClass: Elasmobranchii Evolution of Cartilaginous Fish Where did cartilaginous fish come from, and when? According to fossil evidence (primarily based on shark teeth, which get preserved much more readily than any other part of a shark), the earliest sharks evolved about 400 million years ago. Modern sharks arrived starting around 35 million years ago, and megalodon, white sharks, and hammerheads came about 23 million years ago. Rays and skates have been around longer than us, but their fossil record dates back to about 150 million years ago, so they evolved well after the first sharks. Where Do Cartilaginous Fish Live? Cartilaginous fish live all around the world, in all kinds of water - from rays that inhabit shallow, sandy bottoms to sharks that live out in the deep, open ocean. What Do Cartilaginous Fish Eat? A cartilaginous fishs diet varies by species. Sharks are important apex predators and may eat fish and marine mammals such as seals and whales. Rays and skates, who primarily live on the ocean bottom, will eat other bottom-dwelling creatures, including marine invertebrates such as crabs, clams, oysters, and shrimp. Some huge cartilaginous fish, such as whale sharks, basking sharks, and manta rays, feed on tiny plankton. How Do Cartilaginous Fish Reproduce? All cartilaginous fish reproduce using internal fertilization. The male uses claspers to grasp the female, and then he releases sperm to fertilize the females oocytes. After that, reproduction can differ among sharks, skates, and rays. Sharks may lay eggs or give birth to live young, rays give birth to live young, and skates lay eggs that are deposited inside an egg case. In sharks and rays, the young may be nourished by a placenta, yolk sac, unfertilized egg capsules, or even by feeding on other young. Young skates are nourished by a yolk in the egg case. When cartilaginous fish are born, they look like miniature reproductions of adults. How Long Do Cartilaginous Fish Live? Some cartilaginous fish may live for up to 50-100 years. Examples of Cartilaginous Fish: Whale SharkBasking SharkGreat White SharkThresher SharksSkatesSouthern Stingray References: Canadian Shark Research Lab. 2007. Skates and Rays of Atlantic Canada: Reproduction. Canadian Shark Research Lab. Accessed September 12, 2011.Icthyology Department at FL Museum of Natural History. Shark Basics. Accessed September 27, 2011.Icthyology Department at FL Museum of Natural History. Â  Shark Biology Accessed September 27, 2011.Icthyology Department at FL Museum of Natural History. Â  Ray and Skate Biology Accessed September 27, 2011.Martin, R.A. Evolution of a Super Predator. ReefQuest Centre for Shark Research. Accessed September 27, 2011.Murphy, D. 2005. More About Condricthyes: Sharks and Their Kin. Devonian Times. Accessed September 27, 2011.

Advanced taxation Case Study Example | Topics and Well Written Essays - 2500 words

Advanced taxation - Case Study Example Lord Bolsover is quite wrong in his thinking that in the event of his death,all his belongings will be divided equally between his wife and son.He is also wrong in assuming that the income and assets of the married coupe are added together for tax purposes. The fact that he has not made any will so far will make his successors liable for inheritance tax in the event of his death.Present taxation system charges Inheritance Tax on any estate worth over 300,000 (for Tax year 2007 -2008). The value of estate is arrived at by adding up the value of every thing one owns including the share in jointly owned properties. The amount of large gifts made during the last 7 years before death will also be subjected to inheritance tax.Up to the value of 300,000 the estate is covered under 'nil rate band' and no IH tax is payable. Any value over the 'nil rate band' becomes taxable at a rate of 40 percent. Inheritance tax is to be paid out before the money and belongings of the deceased can be distri buted according to his/her will.Based on the above premise unless some tax planning is not done immediately, Lord Bolsover's estate would be subjected to inheritance tax. The following are some of the ways in which the incidence of Lord Bolsover's estate to inheritance tax could be mitigated.The 'nil rate band' is an effective saving in the value of the estate which would otherwise be subjected to inheritance tax.... Annual Exemption of 3000 which can be carried forward for one tax year, Marriage gifts exemption of 5000 to each of the children, 2500 to each of the grand children and 1000 to anyone (these gifts are exempted subject to the condition that the gift is made before the wedding day) and exemption of small gifts made to anyone up to a value of 250 during the tax year. All these gift exemptions have the effect of reducing the value of the estate that may be subjected to inheritance tax. 1.2 Making Direct Gifts: This is another way of mitigating the incidence of the inheritance tax on the estate of Lord Bolsover. However for using this method of tax avoidance there are two hitches which Lord Bolsover has to consider: He should live at least for 7 years to make the gifts exempt from tax He cannot have access to the monies gifted by him on his own accord. The important point to note here is that any gift made directly or into an absolute trust over and above the exempt gift allowance will be deemed as 'Potentially Exempt Transfers (PET) for a period of 7 years and until this period of 7 years the person making the gifts should remain alive to make the gifts eligible for exemption from inheritance tax. However the law allows the charging of the inheritance tax pro-rata depending on the year of death after the gifts or transfers are made, subject to the nil rate band of 300,000. This method of taxing pro-rata is known as Taper Relief which reduces the tax incidence by 20 percent every year after an initial period of 3 years. That means the reduction of tax rate will start from the fourth year before death onwards. But there are several other considerations like the time at which Lord Bolsover wants the beneficiaries to get the gifts, change in the circumstances of the

Niccolo Machiavelli and the Modern World Research Paper

Niccolo Machiavelli and the Modern World - Research Paper Example In the eighteenth century, his writings were used to inspire a belief in the inevitability of radical change among revolutionaries (Baker 204-207). Following this revolutionary trend, Leon Trotsky said that Machiavelli was the political philosopher who generalized "the experience of democratic revolutions" (Trotsky 850). This image persists today: Roger Boesche argues that Machiavelli was "the greatest theorist of how popular government can defeat tyranny" (Boesche 165). In 1513, he wrote his best-known work, The Prince, which has become one of the most influential books ever written in modern political philosophy. Benedetto Fontana asserts that Machiavelli's new prince "was to have forged a political and cultural alliance with the people, and thus initiate a ‘rinnovazione’ [renewal] aiming at a new Italian state" (Fontana 148). It had a dramatic impact on modern political thought. The Prince In The Prince, Machiavelli offered practical leadership advice designed to keep a ruler in power, illustrating his ideas with practical, historical examples. He actively endorsed stratagems that would discourage mass discontent through the diversion of an opponent's energies; through such tactics, a leader could channel enemies' efforts elsewhere. In this way, a leader could create conditions in which it would be disadvantageous for his opponents to try to replace him. Machiavelli believed that a leader would occasionally be called upon to make use of force; however, he professed that force should only be exercised in response to dire circumstances. According to Machiavelli, a good leader would be able to walk away from evil means when they were no longer required. A leader would likewise benefit from respecting the need for his subjects' well being. In his discussion on the value of liberality, Machiavelli cautioned that a Prince should be liberal by maintaining the general welfare (86) Machiavelli realized that good fortune had a key relationship to restrain ed use of resources for the best overall effect. Leaders should be frugal, both in allocating resources to the military infrastructure that protects the state from external threat and in allocating funds to the political and economic infrastructure that promotes the welfare of the state. Once people understand that frugality is in their best interests, it will be linked to good fortune over the long term. The ability of a prince to act in his own best interests and the best interests of the people (even when, initially, they might not see his acts as desirable) requires that he not be governed exclusively by a rigid code of ethical standards. The ends, in some instances, could justify the means. Despite his overriding concern for the best interests of the ruler and the preservation of the state, Machiavelli professed that general ethical standards are desirable to maintain, when possible. Chapter 21 of The Prince deals entirely with the value of a ruler's positive reputation. Accord ing to Machiavelli, a prince needs to appear as a true friend and should show himself as a "lover of merit" by giving "preferment to the able" and honoring "those who excel in every art" (112-113). Although Machiavelli did not claim that such standards are required for success, he did laud ethical leadership as a general guideline. Machiavelli's innovation was that ethics were expendable. He outlined a series of circumstances and situations in which a leader might be forced to use violence to a degree that would be morally reprehensible in any normal