Free Essays on The Digital Divide Theory

Advanced Divide: Why is it an Issue? Advanced partition is the apparent hole between the individuals who approach the most recent data innovations and the individuals who don't (Compaine 1). The possibility of Digital Divide doesn't just comprise of PCs and the web, yet in addition normal advancements, a large number of which we may underestimate. One prime model would be the phone. Over 80% of individuals on the planet have never at any point heard a dial tone, not to mention rode the Web (Black, standard. 2). Numerous on the planet advocate the hypothesis of Digital Divide, and we can't deny that the individuals who don't know about today’s innovation are genuinely somehow or another disappointed. Then again those individuals who don't approach these innovations do figure out how to keep living, and don't expect innovation to do as such. The way that they don't approach phones, PCs and so on., does to some degree impair them to make the most of the tremendous open doors that could be gotten to. Many inquiry wit h respect to why there is a partition; is it cost, powerlessness, obliviousness, or rather only an absence of intrigue? Today’s monetarily propelled nations are furnished with access to the web by methods for individual home PCs, libraries, schools, cafã ©s, and Rios 2 numerous others. These countries can give their economies the web by giving them openly spaces. The LSTA (The Library Services and Technology Act) is a model government program for subsidizing libraries to build the perceivability and validity of the open library as the â€Å"information place in their locale (Bertot, McClure, and Ryan 3).† Because of such administrations anybody can get to the web for nothing. In the event that there are free open doors for the overall population to use mechanical hardware, at that point for what reason are there still numerous who don’t use it? As per Henry Louis Gates, dark networks don’t locate the substance on the net important to them (Gates 500). He declares tha... Free Essays on The Digital Divide Theory Free Essays on The Digital Divide Theory Advanced Divide: Why is it an Issue? Advanced partition is the apparent hole between the individuals who approach the most recent data innovations and the individuals who don't (Compaine 1). The possibility of Digital Divide doesn't just comprise of PCs and the web, yet additionally ordinary advances, a large number of which we may underestimate. One prime model would be the phone. Over 80% of individuals on the planet have never at any point heard a dial tone, not to mention rode the Web (Black, standard. 2). Numerous on the planet advocate the hypothesis of Digital Divide, and we can't deny that the individuals who don't know about today’s innovation are genuinely somehow or another disappointed. Then again those individuals who don't approach these advances do figure out how to keep living, and don't expect innovation to do as such. The way that they don't approach phones, PCs and so on., does to some degree cripple them to make the most of the gigantic open doors that could be gotten to. Many inquiry with reg ards to why there is a gap; is it cost, powerlessness, numbness, or rather only an absence of intrigue? Today’s monetarily propelled nations are given access to the web by methods for individual home PCs, libraries, schools, cafã ©s, and Rios 2 numerous others. These countries can give their economies the web by giving them out in the open spaces. The LSTA (The Library Services and Technology Act) is a model government program for subsidizing libraries to expand the perceivability and believability of the open library as the â€Å"information place in their locale (Bertot, McClure, and Ryan 3).† Because of such administrations anybody can get to the web for nothing. On the off chance that there are free open doors for the overall population to use mechanical gear, at that point for what reason are there still numerous who don’t use it? As per Henry Louis Gates, dark networks don’t locate the substance on the net important to them (Gates 500). He declares tha...

Emma by Jane Austen Research Paper Example

Emma by Jane Austen Paper Cultural Affects of Love Emma, by Jane Austen, is an exemplary satire that occurred in the nineteenth-century close to London, England. Emma tells the story of a courageous woman endeavoring to be simply the relational arranger for everybody, and at last. Emma Woodhouse, the principle character, loses her dear companion and tutor, Miss Taylor, to Miss Taylor’s marriage, in which she becomes Mrs. Weston. Emma, looking for another treasured buddy, runs over Harriet Smith. Despite the fact that Harriet originates from a lower class in the public arena, Emma appreciates her excellence and willingly volunteers to improve Harriet so as to make her worthy to the high society. For example, Mr. Martin, a nearby rancher, appears to have become hopelessly enamored with Harriet, yet Emma recommends that she dismiss him since she trusts Harriet can possibly get a man who is high in the public eye. Harriet consents, and Emma proceeds to suggest Mr. Elton, a minister, whom she accepts is an ideal counterpart for Harriet. However, later on Emma acknowledges Mr. Elton has in reality experienced passionate feelings for her, as opposed to Harriet, making her inquiry her matchmaking abilities. After a time of nonappearance from matchmaking, Mrs. Weston’s stepson, Frank Churchill, drops by the neighborhood and Emma succumbs to him. Harriet approaches Emma with the affirmation that she has gone gaga for another man, anyway Emma demands that Harriet hush up about the name due to Emma’s dread of destroying a potential friendship as a result of her absence of expertise of matchmaking. Emma fears that Harriet is enamored with Frank, so she repudiates her own affections for him so as to assist Harriet’s chances at acquiring a man of higher class. We will compose a custom article test on Emma by Jane Austen explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Emma by Jane Austen explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Emma by Jane Austen explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Nonetheless, Emma finds that Frank is as of now connected with to Jane Fairfax and uncovers this data to Harriet. When Harriet is educated regarding this, she appears to be impartial, indicating she was in actuality not in adoration with Frank, but instead succumbed to Mr. Gallant. When this data is unveiled, Emma then acknowledges she is enamored with Mr. Knightley also and he conveys similar affections for her. As one peruses the story, it is effortlessly reasoned that social positioning is the obvious wellspring of the choices being made. Waldron says: Everybody with the exception of Jane Fairfax and Frank Churchill is up to speed in an intricate trap of social assumptions†¦ which makes a comical blend of misconception and botch, so no one is seeing precisely what is there, or hearing precisely what is being said. (141) Throughout the story, one can see that societal position and class influence the adoration for the characters, yet in addition, to a sense, decide their lives. Being viewed as high in the public eye, Emma Woodhouse likes to just be related with those of the privileged. This discloses her longing to change Harriet when she meets her since she sees the potential Harriet has despite the fact that she is of the lower class. The storyteller lets us know: Harriet Smith was the common little girl of someone. Someone had put her, quite a long while back, at Mrs. Goddard’s school, and someone had of late raised her from the state of researcher to that of parlor boarder†¦ She was an extremely pretty young lady, and her excellence happened to be of a sort which Emma especially respected. She was short, stout, and reasonable, with a fine sprout, blue eyes, light hair, standard highlights, and a look of incredible pleasantness; and, before the finish of the night, Emma was as much satisfied with her habits as her individual, and very resolved to proceed with the colleague. (22) Emma related with the lower class yet ensured that everybody knew there was a contrast among her and them. She would not like to destroy her notoriety by being seen with individuals underneath her. Miss Emma Woodhouse likes the sentiment of helping individuals who are lower than her; in this manner, that is the main time she blends in with the lower class. After Emma’s time went through with Harriet, Emma thinks she has brought Harriet up in the public arena. At the point when Mr. Robert Martin, a rancher, becomes hopelessly enamored with Harriet, he proposes. Emma doesn't care for this and is a manipulative young lady. Eugene Goodheart states, â€Å"Emma is stubborn, manipulative, an arranger or rather a misarranger of different people groups lives† (589). Emma, being the manipulative young lady she is, doesn’t legitimately advise Harriet to dismiss his proposition however indicates that she doesn’t need to acknowledge him since she could improve. Emma didn’t even truly know Mr. Martin. All she knew was that he was a rancher and ranchers were viewed as the low class, so she simply let her convictions about class positioning cow her sentiment to decay Mr. Martin. Miss Woodhouse then offers with Harriet that on the off chance that she had acknowledged his proposition, at that point they could never again be companions since she would be down lower on the social class positioning. Emma says: Perfectly, splendidly right, my dearest Harriet; you are doing exactly what you should. While you were at all in tension, I hushed up about my emotions, yet since you are so totally chose, I have no dithering in supporting. Dear Harriet, I give yself delight of this. It would have lamented me to lose your associate, which more likely than not been the outcome of your wedding Mr. Martin. (52-53) After declining Mr. Martin’s proposition, Miss Woodhouse and Mr. Knightley get into a contention since Mr. Knightley sees that Harriet is really lower in class than Mr. Martin, while Emma opposes this idea. Mr. Knightley states, â€Å"Nonsense! Harriet Smith reject Robert Martin! Frenzy, on the off chance that it is so; yet I trust you are mistaken† (60). Emma believes that since she is a companion of Harriet, she can't in any way, shape or form be that low in class on the grounds that Emma doesn’t partner with the lower class. When Harriet needs to restore a visit from Mr. Martin’s sister, Elizabeth, Emma advises her to make it brief since she can't stoop down to their level in class. This demonstration outrages the Martins on the grounds that Harriet had remained with them for two or three months and they figure the least she can do is remain and talk. I concur with Julia Brown in that, â€Å"Her most prominent sin in the novel is slicing off Harriets warm connection to the Martins; as Lionel Trilling has stated, she is a reactionary, out to stop social mobility† (Brown). Emma imagines that on the off chance that you are high in the public eye, at that point you have to connect with the higher classmen and on the off chance that you are lower, just partner with lower classmen. Another example wherein class positioning commands is when Emma needs Harriet to wed Mr. Elton. She thinks he is infatuated with her due to all the little signals she takes note. Earthy colored composes, â€Å"As consistently in Jane Austen, the littlest detail of conduct can legitimize the most authoritative judgment† (Brown). For instance, Emma is painting a picture of Harriet and Mr. Elton watches her the entire time and offers to go get it encircled in London when she is finished. Goodheart thinks: Emma overlooks both the unstable disaffinity and the social separation between themâ€and all the more shockingly she misconstrues the wants of Mr. Elton. He is a vicar from a decent family with social desire; Harriet†¦ entirely in bondage to Emmas matchmaking plots. (589-590) Mr. Elton doesn’t need to wed Harriet in light of the fact that she is low in the public arena and he doesn’t need to corrupt himself by wedding her. Mr. Elton discloses to Emma: Miss Smith! I never thought of Miss Smith in the entire course of my reality; never paid her any considerations, however as your companion; never minded whether she were in any condition, yet as your companion. On the off chance that she has liked something else, her own desires have misdirected her, and I am grieved, very sorry†¦ Oh, Miss Woodhouse, who can consider Miss Smith when Miss Woodhouse is close? I have just idea of you†¦ Everything that I have said or done, for a long time past, has been with the sole perspective on denoting my worship of yourself. (132) When Emma discovers that Mr. Elton adores her and not Harriet, she accepts that Mr. Elton just loves her since he feels that she can help raise him in the public eye: â€Å"She [Emma] barely cared about his connection, and was offended by his expectations. He needed to wed well and, having the presumption to raise his eyes to her, professed to be infatuated; yet she was impeccably simple regarding his not enduring any failure that need be minded for† (136). When Emma understands this, she is upset. She doesn't see this, however she is doing precisely the same thing. Her class positioning status consistently drives her into her choice or practices. Afterward, Emma recovers data that Mr. Elton had hitched a lady that increased his general public positioning. He wedded Miss Augusta Hawkins. She is viewed as an opportunist; somebody who has cash and riches, however not so much the stuff to be viewed as high in the public arena. She thinks cash alone makes you higher positioned, which bothers Emma. We additionally observe later on in the book how Emma thinks about The Coles as opportunists as well. They have as of late become wealthier and are attempting to act like they are high-class individuals since they have more cash. Emma doesn’t like this by any stretch of the imagination. To Emma, everybody winds up dismal, disappointed, and forlorn when they attempt to exceed expectations their social class positioning. Later on in Emma, after Miss Woodhouse abandons attempting to locate the ideal counterpart for Harriet, she discovers that Harriet is presently inspired by Mr. Knightley: â€Å"I never ought to have ventured to consider it from the outset, yet for you. You advised me to watch him cautiously, and let his conduct be the standard of mineâ€and so I have. Be that as it may, presently I appear to feel that I may merit him;

Deep Breathing Exercises for Panic Disorder

Deep Breathing Exercises for Panic Disorder Panic Disorder Coping Print Deep Breathing for Panic Disorder By Katharina Star, PhD facebook linkedin Katharina Star, PhD, is an expert on anxiety and panic disorder. Dr. Star is a professional counselor, and she is trained in creative art therapies and mindfulness. Learn about our editorial policy Katharina Star, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on January 26, 2020 PeopleImages / Getty Images More in Panic Disorder Coping Symptoms Diagnosis Treatment Related Conditions Relaxation techniques are strategies used to assist in managing panic symptoms, reducing stress, and eliciting a sense of calm. Such techniques, including breathing exercises, have also been shown to help manage panic attacks.?? The following describes the relaxation technique of deep breathing. Start practicing this technique today to begin feeling more relaxed. Benefits Breathing is a function that we all do naturally and with little conscious awareness or effort. Deep breathing, also called diaphragmatic breathing, involves bringing one’s focus to the breathing process.?? Attention and effort are brought to each breath, allowing the belly and ribcage completely fill with each inhalation, followed by complete exhalations, letting all of the air out. Breathing exercises are typically easy to learn and can quickly help decrease nervousness. The exercises can also provide a cleansing effect, making you feel more relaxed, refreshed, and energized. Deep breathing is also often the foundation for many other relaxation techniques, such as progressive muscle relaxation (PMR), meditation, and visualization.?? Your breathing plays an important role in managing the symptoms of panic disorder. Although you may not be conscious of your breathing process, it is likely that your breathing becomes accelerated when you are feeling nervous or afraid. Chest breathing, which doesn’t allow for full, complete breaths, is often associated with increased feelings of anxiety.?? In fact, hyperventilation (or feeling short of breath) is one of the most common symptoms of panic attacks. Is Shortness of Breath a Symptom of Panic Disorder? Taking fuller breaths allows you to feel calmer and in control when faced with panic and anxiety. Breathing exercises can work to help you cope with shortness of breath, along with other common anxiety- and panic-related symptoms, such as decreasing accelerated heart rate and relieving muscle tension.?? Additionally, diaphragmatic breathing exercises shifts focus towards the rhythm of your breath, clearing the mind of anxious, fearful, and negative thoughts. A Deep Breathing Exercise Deep breathing only requires a quiet environment and a few minutes of your time. The following are steps to a simple deep breathing exercise:Begin in a comfortable position with a straight spine, such as sitting upright in a chair or lying down on your back.Close your eyes or look down to assist in reflecting inward and focusing.Start to simply notice your breath. Are you breathing in and out from your chest? Are you breathing rapidly or slowly?Keeping your shoulders relaxed and still, begin to breathe with intention. Inhaling deeply and slowly through your nose, feeling your center expand as you fill your body with the breath. Gradually exhale out through your mouth, letting all of the stale air out.Continue to focus on your breath, noticing how your center rises and falls with each breath you take. Repeat for five to 10 more cycles of breath.As you breathe deeply, notice how you feel throughout your body. Are there areas that feel tenser than others? With each exhalation imagine th at your body releases stress and tension.Before ending your exercise, take a few moments to notice how you feel physically, mentally, and emotionally. Additional Tips Focusing on your breath during a panic attack is not as easy as it may seem. To get the most out of deep breathing, it is important that you practice regularly and at times when you are not feeling excessively anxious. If practiced often, you will be also to use this technique when intense anxiety or panic attacks occur. If you are having trouble focusing on the expansion and contraction of your center, it may be helpful to place your hands on your belly or ribcage. As you practice deep breathing, notice how your center widens and when you inhale and contracts inward with each breath out. When practicing deep breathing, always bring effort and focus to shifting from chest to abdominal breathing. Take deep breathing exercises slow and stop if you feel worse. It is possible that focusing on your breath may initiate increased anxiety.?? If this exercise makes you feel more nervous, try taking only a few deep breaths and gradually work your way up to more. Pick a time to practice your exercises that suits your lifestyle, but aim to work in your breathing for at least five to 10 minutes a day.?? Practice in the morning to start the day off relaxed, in the afternoon to recharge, or in the evening to get a better night’s rest. For an even more relaxing and anxiety-reducing experience, breathing exercises can also be used with visualization.   Strategies for Getting Through a Panic Attack

Case Analysis Enron Corporation - 891 Words

PROBLEM (ISSUE) STATEMENT: Having the position that you want, the money you dream about, and the company you love to work for are the things that will absolutely blind your eyes of seeing anything wrong or knowing how this money came from. This is how the employees in Enron Corporation felt at the time when the company was the biggest energy company in the nation, and was having the best stock in the market. â€Å"You could feel the excitement at 6 a.m. You walked in the door and got energized, all those creative juices flowing. You worked with the best, the most brilliant. It was a great, great company, says one of the employees in Enron for New York Times (Turnage and Keyton). Therefore, it is obvious that the employees were having the best time in their lives. In the meantime, it was obvious for them to notice there was something wrong financially, but they ignored it because they were living in paradise. However, Sherron Watkins, Enron vice president, who is known as the whistleblower, knows the problem t hat was happing in Enron, but she was in a dilemma in how to minimize the individual damages by blowing the whistle at the right time. The company got to the point where the employees have moral silence, deafness, and blindness. For moral silence, the employees were avoiding any kind of action against unethical behavior. Deafness is that the employees are not willing to listen to any ethical issues. When talking about moral blindness, the employees do not see the problemShow MoreRelatedThe Fall Of Major Telecommunications Company Onetel And Enron1319 Words   |  6 Pages OneTel and Enron were huge technology companies, dominating the competition that they faced although - everything changed. Both of these companies operated in the same era, coincedently both suffering financial collapse. The reasons were mainly because of failure to follow major accounting principles, lacking morals and lacking strong work ethics. If even a major corporation can fall into this â€Å"trap†, then avoiding doesn’t sound easy, although accountants can easily avoid scandals by following aRead MoreFinancial Collapse : The And Enron1320 Words   |  6 PagesOneTel and Enron were huge technology companies, dominating the competition that they faced although - everything changed. Both of these companies operated in the same era, coincedently both suffering financial collapse. The reasons were mainly because of the failure to follow major accounting principles, lacking morals and lacking strong work ethics. If even a major corporation can fall into this â€Å"t rap†, then avoiding doesn’t sound easy, although accountants can easily avoid scandals by followingRead MoreEnron And The Enron Scandal1588 Words   |  7 PagesEnron was a corporation located in Houston, Texas and in just fifteen years the US energy trading and utilities company grew to become one of America’s largest and more successful cooperation’s. Enron suffered a major fall. After being one of the most successful corporations Enron became the biggest company to file bankruptcy in history. In this research paper it will discuss about the history of Enron, the fraud committed and who is to blame. The historical development of white collar crime in theRead MoreModern White Collar Crime : A Modern Or Postmodern Crime1079 Words   |  5 PagesSociety has made many individuals question Enron scandal in regards to what is a modern or postmodern crime. Modern white collar crime focuses primarily on agriculture, productive activity, hand-tool technology, a nd farming villages as a community or family unit. While, postmodern white collar crime deals with more advanced technology such as computers, virtual communities, television/computer link-ups, and telephone communication. Overall, those who seek a career in criminology must navigate terminologyRead MoreEnron And The Collapse Of Enron1303 Words   |  6 PagesEnron, a company which originated in Huston, Texas, was one of the largest American energy trading corporations in the nation. Although it was one of the most well known companies, it was also one that crashed and burned the fastest, shocking many people when it did. Not only did it end fast, the company caused quite a scandal which is still being discussed and reviewed in today’s world. Enron’s bankruptcy scandal was so widely known because of the many people who associated themselves with the companyRead MoreArthur Andersen: Failure to Report Accurately Essay1214 Words   |  5 PagesEnron Corporation has been accused of cooking the books and overstating company profits in its financial reports. In addition, Enron’s trading business adopted mark-to-market accounting, which meant that once a long-term contract was signed, income was estimated as the present value of net future cash flows, even though in some cases there were serious questions about the viability of these contracts and their associated costs. Author Andersen provided both consulting and auditing services whichRead MoreEnron Scandal1477 Words   |  6 Pagesï » ¿Current issue: Scandals in auditing Enron Scandal 1. Introduction Accounting scandals are political or business scandals which arise with the disclosure of financial misdeeds by trusted executives of corporations or governments. These days, not too often, these scandals are splashed as headlines across media. Why? Because there are complex groups of stakeholders who might be seriously affected by the scandals. Enron scam was the most remarkable scandal in 20 centuries by their institutionalizedRead MoreWhite Collar Crime Fbi Investigation1552 Words   |  7 PagesIntroduction: It was 13 years ago that the announcement of bankruptcy by Enron Corporation, an American energy, commodities and service firm at the time, would unravel a scandal resulting in what is regarded as the most multifaceted white-collar crime FBI investigation conducted in history. High-ranking officials at the Houston-based company swindled investors and managed to further their own wealth through intricate, shifty accounting practices such as listing assets above their true value to increaseRead MoreAnalyzing Ethical Behavior920 Words   |  4 PagesEthics is also particularly imperative when laboring with financial information. It is very hard to have faith in someone managing plenty of money. Corporations in the past have distorted their financial statements in regulation to look superior to stockholders, without thinking of the penalty that may be a consequence if they get caught. If a corporation does not encourage good quality ethical conduct within the business, it is difficult t o confide in the financial statements. Analyzing EthicalRead MoreJaclyn Givens. Kathy Osburn. Management 101. 5/8/17. The1400 Words   |  6 PagesJaclyn Givens Kathy Osburn Management 101 5/8/17 The Enron Era â€Å"Just as character matters in people, it matters in organizations,† says Justin Schultz, a corporate psychologist in Denver. The Enron scandal had a big exposure in 2001 confirming the big secret to the increase in billions. In July 1985, Enron formed the merger of Houston Natural Gas and Omaha-based Inter North. The Enron corporation was an American energy company based in Houston Texas. The corporation’s catastrophe in 2001 signifies

How to Use Ice Breakers With Your Adult Students

Debut Albums and Young Man Free Essays

A Talking Frog An older gentleman was playing a round of golf. Suddenly his ball sliced and landed in a shallow pond. As he was attempting to retrieve the ball he discovered a frog who, to his great surprise, started to speak! â€Å"Kiss me, and I will change into a beautiful princess, and I will be yours for a week. We will write a custom essay sample on Debut Albums and Young Man or any similar topic only for you Order Now † He picked up the frog and placed it in his pocket. As he continued to play golf, the frog repeated its message. â€Å"Kiss me, and I will change into a beautiful princess, and I will be yours for a whole month! The man continued to play his golf game and once again the frog spoke out. Kiss me,and I will change into a beautiful princess, and I will be yours for a whole year! † Finally, the old man turned to the frog and exclaimed, â€Å"At my age, I’d rather have a talking frog! † The Last Ticket During a busy holiday weekend, a woman who was eight months pregnant went to the railway station to return home to her husband. At the reservation counter, when her turn came, there was only one ticket left. Taking pity on a very old lady behind her in line, she offered her berth to the old lady and sent a telegram to her husband which arrived with a small error: â€Å"Shall be coming tomorrow, heavy rush in the train, ave birth to an old lady. † A Business Loan A businessman walked into a bank in San Francisco and asked for the loan officer. He told the officer that he is going to Europe on business for two weeks and needed to borrow $5,000. The bank officer explained that the bank needed some kind of security for such a loan. So the businessman handed over the keys to a Rolls Royce parked on the street in front of the bank. Everything checked out, and the bank agreed to accept the car as collateral for the loan. A bank employee drove the Rolls into the bank’s underground garage and parked it there. Two weeks later, the businessman returned, repaid the $5,000 with interest, which came to $15. 41. The loan officer said, â€Å"We are very happy to have had your business, and this transaction has worked out very nicely, but we are a little puzzled. While you were away, we checked you out and found that you are a multimillionaire. What puzzles us is why would you bother to borrow $5,000? The businessman replied, â€Å"Where else in San Francisco can I park my car for two weeks for only 15 bucks? † A Big Decision A six-year-old boy walked up to his father one day and announced, ‘Daddy, I’d like to get married. His father replied hesitantly, ‘Sure, son, do you have anyone special in mind? ‘ ‘Yes,’ answered the boy. ‘l want to marry Grandma. ‘ â⠂¬ËœNow, wait a minute,’ said his father. ‘You dont think I’d let you get married with my mother, do you? ‘ Why not? ‘ the boy asked. ‘You married mine. ‘ 100 Penguins A truck driver was driving 100 penguins to the New York Zoo when his truck broke down on the freeway. The driver got out of the cab and was looking at the engine when a second truck driver stopped in front of him and asked if he needed any help. The penguins’ driver explained that ne was taking the penguins to the zoo and asked f the other man would take the penguins there. He agreed. Some hours later, the second truck driver drove past the first one, who was still waiting on the freeway for help to come. The penguins, however, were still on the truck! â€Å"l thought I asked you to take those penguins to the zoo,† shouted the first driver. The second replied, â€Å"l did, but I had some money left, so we’re going to the cinema now. Supermarket Encounter A young man was walking through a supermarket to pick up a few things when he noticed an old lady following him around. Thinking nothing of it, he ignored her and continued on. Finally, he went to the checkout line, but she got in front of him. â€Å"Pardon me,† she said, â€Å"I’m sorry if my sta ring at you has made you feel uncomfortable. It’s Just that you look Just like my son who Just died recently. † â€Å"I’m very sorry,† replied the young man, â€Å"Is there anything I can do for you? † â€Å"Yes,† she said. â€Å"As I’m leaving, can you say ‘Goodbye mother’? It would make me feel much better. â€Å"Sure,† answered the young man. As the old woman was leaving, he called out, â€Å"Goodbye mother! † As he stepped up to the checkout counter, he saw that his total was $127. 50. â€Å"How can that be? † he asked, â€Å"l only purchased a few things! â€Å"Your mother said that you would pay for her,† said the clerk. Do you deserve to enter heaven? A man died and went to heaven. An angel met him at the Gates of Heaven and said, ‘Before you meet with God, I thought I should tell you – we’ve examined your whole life, and you really didn’t do anything particul arly good or bad. We’re not sure whether we can admit you into heaven or not. Can you tell us anything exceptional you did that can help us make a decision? ‘ The newly arrived soul thought for a moment and replied, ‘Yeah, once I was driving along and came upon a woman who was being harassed by a group of goons. So I pulled over, got out my tire iron, and went up to the leader of the gang. He was a big, muscular, hairy guy with tattoos all over his body and a ring pierced through his nose. Well, I tore the nose ring out of his nose, and told him that he and his gang had better stop bothering the woman or they would have to deal with me! ‘ ‘I’m impressed,’ The angel responded, When did this happen? The man replied, ‘About two minutes ago’. Return my horse! A cowboy rode into town and stopped at a saloon for a drink. Unfortunately, the locals always had a habit of picking on strangers. When he finished his drink, he ound his horse had been stolen. He went back into the bar, handily flipped his gun into the air, caught it above his head without even looking and fired a shot into the ceiling. â€Å"Which one of you sidewinders stole my horse?!?!? † he yelled with surprising forcefulness. No one answered. â€Å"Alright, I’m gonna have another beer, and if my horse ain’t back outside by the time I finish, I’m gonna do what I did in Texas! How to cite Debut Albums and Young Man, Papers

International Financial Management

Question: Discuss about theInternational Financial Management. Answer: Discussing Arbitrage The process of concurrent purchasing and selling of an asset from different types of market and locations in order to take the benefit of price fluctuations is known as arbitrage (The Economics Times, 2016). As per my point of view in arbitrage, the difference in the price of an asset is considered to be the net amount payable from the business. I believe that getting benefits from the usage of the different transaction for tax purposes is known as tax arbitrage. My understandings reveal that the company makes use of different places for purchasing the assets in order to take advantage of the tax rate. For instance, the company might take lease of an asset in one country, which is flexible in the treatment of the capital asset expenditure and the profits received by the company. Hence, the generous assistance of that country in the management of the transactions would allow the company to generate a significant straight tax loss on the agreement of the business (Murphy, 2012). From t he above example, I feel that tax arbitrage is a common thing in the present day scenario of a business. Many companies with a view to earn maximized profits utilize the practice of purchasing similar type of assets from different locations to save the taxes on the transaction. According to my view, the tax structure of Apple with the Irish government has helped the company to pay comparatively lower rate of tax in Ireland. Apple has formed two supplementary entities in Ireland. These subsidiary entities are named as Apple Sales International and Apple operations Europe, which possess majority of the companys assets. Apple Inc. in Ireland provides the license for selling phones to other subsidiaries in the global market. For example, if iphone is sold in China, the subsidiaries of Apple present therein would have to pay for using the property of the Irish company. So, the profit earned by providing license to the global subsidiaries would ultimately come to Irish subsidiary. Therefore, the profit generated from the different subsidiaries of Apple gets taxed at low rate in Ireland. This allowed the company to get benefits on taxes from such tax agreement with the Irish government (Taylor, 2016). From the above scenario, I can say that that Apple was not guil ty of practicing tax arbitrage in Ireland and instead continued to pay the corporate taxes as per the tax structure agreement that had been fixed between the company and Irish government European Union (EU) and Its Decision on Apple Yes, I think that EU has been unfair with Apple and this can be seen from the criticisms related to the European Unions decision on Apples operations in the global market. According to European commission, Irish government has allowed Apple to pay a comparatively lesser amount of corporate tax on the business operations. The government of Ireland and Apple have disagreed with the allegation of EU also decides to make an appeal against it. EU, therefore states that the company only paid 1% corporate tax in place of 12.5%, which is a standard rate of tax in Ireland for the corporate bodies. The government of the United States of America has responded that retroactive tax assessment made by EU is unfair and is discouraging the capability of the US companies to fight economically in Europe. The Irish government also seeks an approval from the Irish cabinet for the appeal against the allegations. 90%of the profits of Apple generated from the outside countries are legally treated in the Ir eland. Thus, this shows that EU was unfair with the performance of Apple on imposing 13bn as tax for breaking the state aid laws (BBC, 2016). The CEO of Apple, Tom Cook has mentioned several points regarding the operations of Apple in Europe which includes the following: The company had started business 36years ago in Europe, when iphone was not even introduced The company at that time was able to provide employment opportunities to more than six thousand people across Ireland The success of the company has been able to create more than 1.5 million jobs in the Europe. The company has always performed its role as a responsible corporate body and has even contributed largely towards the community and the nation The growing business has positioned the company as the major taxpayers in Ireland and even globally. The instructions and guidance of the Irish government regarding the operation of the business has been followed by the company to comply with the different types of tax rules (Source: Toor, 2016) Therefore, I feel that the claim of EU on Irish government favoring Apple on tax laws is baseless and would cause a disturbing environment pertaining to the sovereignty of the member states of EU on tax rules. Summary on Who Would Receive the 13bn That Apple Have Been Ordered To Pay I believe that, the amount paid by Apple as tax penalty must be received by the government of Ireland. Imposing back taxes on Apple according to EU means that the company has not been paying the real corporate tax rate of 12.5% as per then tax norms of Ireland. An investigation by the European commission has revealed that Apple pays only 0.005% tax on a regular basis, which is even lesser than the actual corporate tax rate. It is also comprehended that the selective treatment of the Irish government towards Apple has permitted the company to pay such lower rate of tax. The European commission has started rewriting the history of Apple regarding the negligence in paying taxes in Ireland and not following the International tax system (Baird, 2016). As per me, Apple in Ireland might have to incur $14.5 million as tax fine. The amount paid by Apple as tax has been found as 1% in 2013 out of 12.5 % of the corporate tax. The money would be payable by Apple to the government of Ireland as a compensation for not contributing the real amount of corporate tax. Hence, I think that, the decision by the European Commission has been seen as a controversial issue in the world. The taxation commissioner of EU has stated that such flexible treatment on tax would let the local small companies of Europe suffer in competing with the rivals in the market. For every 1 million profit, the company only paid 500 as tax, which is even less than 1% (Meyer, 2016). View from Investors Perspective on Apple Case As an investor, I suppose that the European Commissions tax penalty on Apple displays the dull reputation of the EU. I believe that the case of Apple would not stop the company from investing in its target market of Ireland and I would considerably purchase the shares of the Apple in the near future. My opinion is that the lowest corporate tax rate of 12.5% in the Western Europe has made Ireland the ultimate destination for the foreign companies to invest their capital therein. Thus, every investor think that the low relocation cost and tax would always attract the global investors to Ireland (Doyle Flanagan 2016). I consider that the penalizing Apple for tax arbitrage would not be a fair option to be undertaken by the EU. The tax arrangement of Apple with the Irish government is a part of an agreement and should not impose a tax punishment to the company. Apple has always operated its business by following the rules and regulations. Therefore, European commission is not able to control the federalism agenda and Apple has been penalized as it is one of the largest companies in the world with sound reputation in the international market (The Irish Times, 2016). My views say that, European Commissions decision of penalizing Apple if gets successful, the Irish government fund would get boosted, but the reputation of becoming good destination for the investment may not exist for the longer period of time. After Brexit, the EU has no authority on the corporate tax on United Kingdom and it could be a new choice for the investors like me to invest for future profit generation. There can be a willingness of outside country to invest openly in United Kingdom than the other EU countries. The amount of tax, if paid by Apple to the government of Ireland would then have been more than the government spending on countrys health services (The Guardian, 2016). Impact of Apple Case on Foreign Direct Investment (FDI) On Ireland and EU In my opinion, the Apples case related to tax arbitrage would make a mixed impact on the foreign direct investment of Ireland and EU. Fiscal position of Ireland may get improved with the decision of European commission, but it may lead to an economic uncertainty in the medium term. The global investors may not see Ireland as the suitable destination for the FDI in case Apple is found guilty. Hence, there are possibilities of unstable political situation and economic impact of Apple case in Ireland and EU (RTE, 2016). I believe that the commissions decision on Apple case would hamper the FDI investment and hence the possibility of job creation in open economy would be less. Thus, Irelands image in the global market would tarnish as a result of which the outside country would show less interest in the building of financial infrastructure into the country. The ruling of EU has made an awkward environment for the foreign investors who mostly belong to the English speaking nations. The FDI of Ireland is 500% of the countrys economy and is considered to be the second largest in the European Union. The Ireland and EU may have to face the risks of losing its foreign investors, who facilitated the employment opportunities in Ireland (The Business Times, 2016). As per my understandings, the relation between the EU and the United States of America may also get affected with the Apple case in Ireland. The US investors and the US house representatives have stated that the decision of European commission to impose penalty on Apple is awful. The case of Apple would send a wrong message to the global investors such as United States of America, an English speaking country and might even have an impact on the job opportunities in the open economy. Therefore, there are possibilities that the American companies might start investing more on their home county rather than in FDI of EU and its member states. The FDI of Ireland and EU might even get affected in future after the case of Apple in Ireland as many multinational companies operating in Ireland are from the United States of America, who had opposed the decision of the EU for penalizing Apple (Financial Times, 2016). References Baird, R 2016. Apple Ordered To Pay Ireland 13bn In Back Taxes By EU Regulators, International Business Times, viewed 9 October 2016, https://www.ibtimes.co.uk/apple-ordered-pay-13bn-back-taxes-by-ec-1578709 BBC 2016, Europe's 'Unfair' Apple Tax Ruling Sparks US Anger, Business, viewed 9 October 2016, https://www.bbc.com/news/business-37226101 Doyle, D Flanagan, P 2016, Apples European Tax Woes Put Dublins Googletown on Edge, Market, viewed 9 October 2016, https://www.bloomberg.com/news/articles/2016-09-08/apple-s-european-tax-woes-leave-dublin-s-googletown-on-edge Financial Times 2016, Apple Hit With 13bn EU Tax Penalty Over Illegal Irish Aid, Home, viewed 9 October 2016, https://www.ft.com/content/b573ac02-6e90-11e6-a0c9-1365ce54b926 Meyer, D 2016, Here's What You Need To Know About Apple's $14.5 Billion EU Tax Bill, News, viewed 9 October 2016, https://fortune.com/2016/08/30/apple-tax-ireland-ruling/ Murphy, R 2012, How Companies Avoid Tax A Quick Summary In 8,000 Words, Tax Research UK, viewed 9 October 2016, https://www.taxresearch.org.uk/Blog/2012/01/06/how-companies-avoid-tax-a-quick-summary-in-8000-words/ RTE 2016, Apple Ruling Has 'Mixed Implications' For Ireland Fitch, News, viewed 9 October 2016, https://www.rte.ie/news/business/2016/0905/814343-fitch-apple/ Taylor, H 2016, How Apple Managed To Pay A 0.005 Percent Tax Rate In 2014, Technology, viewed 9 October 2016, https://www.cnbc.com/2016/08/30/how-apples-irish-subsidiaries-paid-a-0005-percent-tax-rate-in-2014.html The Business Times 2016, Apple's European tax woes leave Dublin's 'Googletown' on edge, Government and Economy, viewed 9 October 2016, https://www.businesstimes.com.sg/government-economy/apples-european-tax-woes-leave-dublins-googletown-on-edge The Economics Times 2016, Definition of 'Arbitrage', Equity, viewed 9 October 2016, https://economictimes.indiatimes.com/definition/arbitrage The Guardian 2016, The Apple Tax Ruling What This Means For Ireland, Tax And Multinationals, Business, viewed 9 October 2016, https://www.theguardian.com/business/2016/aug/30/eu-apple-ireland-tax-ruling-q-and-a The Irish Times 2016, Denis OBrien: Apple Should Not Be Punished Over Tax, Business, viewed 9 October 2016, https://www.irishtimes.com/business/economy/denis-o-brien-apple-should-not-be-punished-over-tax-1.2798706 Toor, A 2016, Read Apple's Letter To Europe On Irish Tax Decision, The Verge, viewed 9 October 2016, https://www.theverge.com/2016/8/30/12707932/apple-tim-cook-ireland-tax-european-commission