Human Resource Management Finance Department

Question: Talk about theHuman Resource Managementfor Finance Department. Answer: Reaction The human asset office consistently follows a witticism of individuals being the benefit of the organization and fund office follows an adage of money is above all else. (Boustanifar et al. 2015) HR administrators have thought that it was hard to figure the arrival on speculation from the preparation program gave to the representatives. Then again account supervisors take help of the HR to know the capacities of the workforce and allocating assignments to them (Carrizales and Gaynor 2013). CFOs essential spotlight lies on the venture made on human capital which can affect the gainfulness of the organization (Carrizales and Gaynor 2013). HR worries about help and consistence. The organizations remember HR administrators for the vital administration endeavors (Boustanifar et al. 2015). HR supervisors make the formative financial plans. The HR needs to give the preparation, determination and motivations to the representatives for their work which is identified with fund and the pay rates gave to the workers additionally incorporates a great deal of figuring and are determined by HR administrators. For instance when the HR administrator needs to dispatch an approach regarding that the cost must be legitimized concerning what cost the organization can hold up under for the arrangement and the HR ought to compose a proposition to the head (Carrizales and Gaynor 2013). The bookkeeping and fund enables a HR to become alright with the numbers For instance if a retail location shrivels in benefit there might be a need to update the degree of staffing, creating preparing programs and presenting new motivators for the representatives (Boustanifar et al. 2015). Reference: Boustanifar, H., Grant, E. what's more, Reshef, A., 2015. Wages and human capital in money: global proof, 1970-2005.Available at SSRN 2518277. Carrizales, T. furthermore, Gaynor, T.S., 2013. Decent variety in Public Administration Research: A Review of Journal Publications.Public Administration Quarterly, pp.306-330.

Why NAFTA is Working free essay sample

This paper looks at the North American Free Trade Agreement(NAFTA) and its contribution in the corporate network. This paper speaks to the North American Free Trade Agreement and its contribution in the corporate network. The creator responds to the inquiries of what NAFTA accomplishes for large business, and how it once in a while can meddle with other provincial settlements marked in Latin America. From the Paper: A while ago when exchange between two countries was for the most part affected by exceptional interests, the specialists and lobbyists concurred there could be no other method to exchange. This is not true anymore in todays worldwide market. Organizations should now contend all around and stick to tough principles of exchange. The explanation behind this is, thinking back to the 1950s the Gross Domestic Product was only four percent, in correlation today it is at a stunning thirteen percent. Another purpose behind this trip is a result of worldwide capital streams, which at that point can go from a creation angle, for instance, building processing plants, to quest for theoretical endeavors of wagering against a countrys own cash. We will compose a custom paper test on Why NAFTA is Working or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page These zones have to a point, become much more vigorously. Albeit still another is that all zones secured under exchange understandings have widened from mostly conventional worries with various duties, charges, and portions to cover work, outside natural issues, and state controlled wellbeing guidelines. This is the place NAFTA became possibly the most important factor.

How to Spend From Varied College Savings Plans

It's easy to spend money you've saved for your child's college education, the trick is in deciding from which of your various savings vehicles you spend it from first. After all, 529 plans weren't created until 1997, long after many grandparents and parents of today's college-age kids started saving for college through other types of accounts -- like taxable investment accounts and other accounts opened under the Uniform Gifts to Minors Act (UGMA/UGTM) and the Uniform Transfer to Minors Act (UTMA). UGMA was designed to provide an easy way to give money and securities to minors. UTMA later expanded the types of property you can give to minors and allows for other transfers besides gifts. Although they apply differently in various states, the terms are often used synonymously. When the 529s came along, many parents and grandparents opened the new accounts but kept the ones they already had. If you have savings earmarked for college spread in more than one account, you've got to think strategically about how to spend those funds over your child's college career, considering issues such as taxes, financial aid eligibility and the overall tab. Here are four steps you can take to maximize your savings to get through the college years: Count your blessings. Figure out how much money you have in which of these accounts: 529 savings accounts 529 prepaid accounts Coverdell Education Savings Accounts UGMA/UTMA Taxable investment accounts While you're taking inventory of your accounts, consider any restrictions that will play into how you spend the money. For example, many of the benefits of Coverdell Education Savings Accounts may sunset in 2010 if Congress doesn't renew them, says Joseph Smith, CPA, managing director of Smith, Jackson, Boyer & Bovard in Dallas. Also, you must spend Coverdell funds by the time the beneficiary turns 30 years old, which means you can't potentially save it for graduate school at a later date or for another beneficiary, according to Beth Walker, a certified college planning specialist with The Wealth Consulting Group in Las Vegas. Divide the total amount available by four to get an approximate yearly spending amount. Don't forget to add in estimated earnings. Quantify projected expenses. Next, calculate the amount of expenses over the next four years, including inflation. According to the College Board, inflation in tuition and fees during the past 10 years has exceeded general inflation by an average of 4.2 percent annually at public four-year colleges, 1.4 percent at community colleges and 2.4 percent at private-four year colleges. Also, consider whether your child will actually complete school in four years. Budget cuts at many colleges mean fewer instructors and courses, making it more difficult for students to graduate on time. When considering the total bill, make sure to include all of the potential expenses, such as: Tuition Room and board Fees Books Travel and commuting Entertainment and incidentals Consider tax issues. The biggest tax issue to remember regarding college savings accounts is that those funds can only be spent for qualified educational purposes, says Joe Hurley, CPA, founder of Savingforcollege.com. "If you have 529 plan or Coverdell funds, make sure you will get them spent for their intended purpose somewhere along the way," he says. In most cases, this isn't a problem, because so many expenses qualify under these two plans. Another reason to spend 529 and Coverdell funds early on in the process is that any capital gains you have in those accounts are tax-free if used for qualified expenses, Hurley adds. As far as UGMA and other custodial accounts, you want to avoid triggering "kiddie tax" issues, which are taxes your child will have to pay on investment income at your tax rate. Under the "kiddie tax" children between the ages of 14 and 24 (who are in school full time) must pay taxes at their parent's higher tax rate -- rather than their lower rate -- on unearned income of more than $1,900. "Try to avoid a situation where you'll be paying kiddie tax," Hurley says. "You can have up to $1,900 in investment income without being subject to the kiddie tax, so it's only when you are talking about a more substantial amount of gains that you'd run into that situation." If your child has a UGMA or other custodial account with more than the $1,900 in investment income, you can employ some strategies to minimize your tax. You could select investments that are likely to yield less than $1,900 in dividends, income or capital gains on a yearly basis. Or, you could withdraw money from the account that either has investment losses or gains of less than $1,900 and use that to fund college expenses. Another alternative is to withdraw money in increments over a few years with gains below the $1,900, which could help reduce the total income from the account to less than $1,900 a year. While you might have to pay some kiddie tax in the year that you make those withdrawals, if you also have income from the account, you'll be in a better tax position in later years so you can eliminate or at least minimize the amount of kiddie tax you'll have to pay. Another tax issue to consider involves the connection between a Coverdell account and two higher-education tax credits, the Hope and Lifetime Learning Credits, says Smith. If you don't spend the money in your Coverdell account prior to the end of 2010 -- and assuming Congress doesn't extend the Coverdell's tax benefits -- you will not be able to claim either of those tax credits the same year that you take a Coverdell distribution, so you should try to spend your Coverdell funds, if you think you'll qualify for these credits, before that date. Analyze financial aid situation. Financial aid eligibility is another important consideration. In general, assets belonging to a child, such as UGMA accounts, are assessed more heavily against financial aid awards than are assets held by the parents. Section 529 plan accounts and Coverdell accounts are considered assets of the parents for financial aid purposes. "UGMA accounts are assets of the child and that will work against you in financial aid formulas," says Walker. "If you can spend this money before college, say on private school tuition, I would do that." Alternatively, you could spend it on freshman year expenses or on other things that your child may need for college, such as a car, for which you can't use 529 or Coverdell funds. There are no educational-related restrictions on UGTM account spending. When taxable investments are part of your college fund, be careful how you liquidate those accounts to pay for college expenses, Hurley says, especially if you have significant investment gains attached to those accounts. "It can affect the financial aid picture if you liquidate taxable investments and recognize gains, because any gains will increase your income, which can decrease your financial aid eligibility," he continues. If you don't have enough in savings to pay for all four years of college, consider spending all of your education-related assets as early in the process as possible, because that might help your child's financial aid eligibility down the road, Hurley says. For example, if you have $20,000 in Section 529 funds available for four years, you could spend that on the first two years and your child may qualify for more aid in his or her junior or senior year. Before you take any major financial steps that potentially could affect your child's financial aid eligibility, make sure you understand exactly how your child's college calculates financial aid eligibility, Hurley says. Most colleges are pretty clear how they calculate eligibility and may have formulas on their website. Private college and public colleges calculate eligibility very differently, so don't assume that all schools apply the same formulas in the same ways. Posted October 23, 2009 It's easy to spend money you've saved for your child's college education, the trick is in deciding from which of your various savings vehicles you spend it from first. After all, 529 plans weren't created until 1997, long after many grandparents and parents of today's college-age kids started saving for college through other types of accounts -- like taxable investment accounts and other accounts opened under the Uniform Gifts to Minors Act (UGMA/UGTM) and the Uniform Transfer to Minors Act (UTMA). UGMA was designed to provide an easy way to give money and securities to minors. UTMA later expanded the types of property you can give to minors and allows for other transfers besides gifts. Although they apply differently in various states, the terms are often used synonymously. When the 529s came along, many parents and grandparents opened the new accounts but kept the ones they already had. If you have savings earmarked for college spread in more than one account, you've got to think strategically about how to spend those funds over your child's college career, considering issues such as taxes, financial aid eligibility and the overall tab. Here are four steps you can take to maximize your savings to get through the college years: Count your blessings. Figure out how much money you have in which of these accounts: 529 savings accounts 529 prepaid accounts Coverdell Education Savings Accounts UGMA/UTMA Taxable investment accounts While you're taking inventory of your accounts, consider any restrictions that will play into how you spend the money. For example, many of the benefits of Coverdell Education Savings Accounts may sunset in 2010 if Congress doesn't renew them, says Joseph Smith, CPA, managing director of Smith, Jackson, Boyer & Bovard in Dallas. Also, you must spend Coverdell funds by the time the beneficiary turns 30 years old, which means you can't potentially save it for graduate school at a later date or for another beneficiary, according to Beth Walker, a certified college planning specialist with The Wealth Consulting Group in Las Vegas. Divide the total amount available by four to get an approximate yearly spending amount. Don't forget to add in estimated earnings. Quantify projected expenses. Next, calculate the amount of expenses over the next four years, including inflation. According to the College Board, inflation in tuition and fees during the past 10 years has exceeded general inflation by an average of 4.2 percent annually at public four-year colleges, 1.4 percent at community colleges and 2.4 percent at private-four year colleges. Also, consider whether your child will actually complete school in four years. Budget cuts at many colleges mean fewer instructors and courses, making it more difficult for students to graduate on time. When considering the total bill, make sure to include all of the potential expenses, such as: Tuition Room and board Fees Books Travel and commuting Entertainment and incidentals Consider tax issues. The biggest tax issue to remember regarding college savings accounts is that those funds can only be spent for qualified educational purposes, says Joe Hurley, CPA, founder of Savingforcollege.com. "If you have 529 plan or Coverdell funds, make sure you will get them spent for their intended purpose somewhere along the way," he says. In most cases, this isn't a problem, because so many expenses qualify under these two plans. Another reason to spend 529 and Coverdell funds early on in the process is that any capital gains you have in those accounts are tax-free if used for qualified expenses, Hurley adds. As far as UGMA and other custodial accounts, you want to avoid triggering "kiddie tax" issues, which are taxes your child will have to pay on investment income at your tax rate. Under the "kiddie tax" children between the ages of 14 and 24 (who are in school full time) must pay taxes at their parent's higher tax rate -- rather than their lower rate -- on unearned income of more than $1,900. "Try to avoid a situation where you'll be paying kiddie tax," Hurley says. "You can have up to $1,900 in investment income without being subject to the kiddie tax, so it's only when you are talking about a more substantial amount of gains that you'd run into that situation." If your child has a UGMA or other custodial account with more than the $1,900 in investment income, you can employ some strategies to minimize your tax. You could select investments that are likely to yield less than $1,900 in dividends, income or capital gains on a yearly basis. Or, you could withdraw money from the account that either has investment losses or gains of less than $1,900 and use that to fund college expenses. Another alternative is to withdraw money in increments over a few years with gains below the $1,900, which could help reduce the total income from the account to less than $1,900 a year. While you might have to pay some kiddie tax in the year that you make those withdrawals, if you also have income from the account, you'll be in a better tax position in later years so you can eliminate or at least minimize the amount of kiddie tax you'll have to pay. Another tax issue to consider involves the connection between a Coverdell account and two higher-education tax credits, the Hope and Lifetime Learning Credits, says Smith. If you don't spend the money in your Coverdell account prior to the end of 2010 -- and assuming Congress doesn't extend the Coverdell's tax benefits -- you will not be able to claim either of those tax credits the same year that you take a Coverdell distribution, so you should try to spend your Coverdell funds, if you think you'll qualify for these credits, before that date. Analyze financial aid situation. Financial aid eligibility is another important consideration. In general, assets belonging to a child, such as UGMA accounts, are assessed more heavily against financial aid awards than are assets held by the parents. Section 529 plan accounts and Coverdell accounts are considered assets of the parents for financial aid purposes. "UGMA accounts are assets of the child and that will work against you in financial aid formulas," says Walker. "If you can spend this money before college, say on private school tuition, I would do that." Alternatively, you could spend it on freshman year expenses or on other things that your child may need for college, such as a car, for which you can't use 529 or Coverdell funds. There are no educational-related restrictions on UGTM account spending. When taxable investments are part of your college fund, be careful how you liquidate those accounts to pay for college expenses, Hurley says, especially if you have significant investment gains attached to those accounts. "It can affect the financial aid picture if you liquidate taxable investments and recognize gains, because any gains will increase your income, which can decrease your financial aid eligibility," he continues. If you don't have enough in savings to pay for all four years of college, consider spending all of your education-related assets as early in the process as possible, because that might help your child's financial aid eligibility down the road, Hurley says. For example, if you have $20,000 in Section 529 funds available for four years, you could spend that on the first two years and your child may qualify for more aid in his or her junior or senior year. Before you take any major financial steps that potentially could affect your child's financial aid eligibility, make sure you understand exactly how your child's college calculates financial aid eligibility, Hurley says. Most colleges are pretty clear how they calculate eligibility and may have formulas on their website. Private college and public colleges calculate eligibility very differently, so don't assume that all schools apply the same formulas in the same ways. Posted October 23, 2009

Immigration Rules for Cuban Nationals

For years, the United States was chided for giving migrants from Cuba special treatment that no other group of refugees or immigrants had received with the former wet foot/dry foot policy. As of January 2017, the special parole policy for Cuban migrants was discontinued. The discontinuation of the policy reflects the reestablishment of full diplomatic relations with Cuba and other concrete steps toward the normalization of U.S.-Cuba relations that President Barack Obama initiated in 2015. Storied Past of the Wet Foot/Dry Foot Policy The former â€Å"wet foot/dry foot policy† put Cubans who reached U.S. soil on a fast track to permanent residency. The policy expired on January 12, 2017. The U.S. government had initiated the policy in 1995 as an amendment to the 1966 Cuban Adjustment Act that Congress passed when  Cold War tensions ran high between the U.S. and the island nation of Cuba. The policy stated that if a Cuban migrant was apprehended in the water between the two countries, the migrant was considered to have â€Å"wet feet† and was sent back home. However, a Cuban who made it to the U.S. shore can claim â€Å"dry feet† and qualify for legal permanent resident status and U.S. citizenship. The policy had made exceptions for Cubans who were caught at sea and could prove they were vulnerable to persecution if sent back. The idea behind the â€Å"wet foot/dry foot policy† was to prevent a mass exodus of refugees such as the Mariel boatlift in 1980 when some 125,000 Cuban refugees sailed to South Florida. Over the decades, untold numbers of Cuban migrants lost their lives at sea making the perilous 90-mile crossing, often in homemade rafts or boats. In 1994, the Cuban economy was in dire straits after the collapse of the Soviet Union. Cuban President Fidel Castro threatened to encourage another exodus of refugees, a second Mariel lift, in protest of the U.S. economic embargo against the island. In response, the U.S. initiated the â€Å"wet foot/dry foot† policy to discourage Cubans from leaving. The U.S. Coast Guard and Border Patrol agents intercepted roughly 35,000 Cubans in the year leading up to the policy’s implementation. The policy was wrought with extreme criticism for its preferential treatment. For example, there were migrants from Haiti and the Dominican Republic who had arrived on U.S. land, even on the same boat with Cuban migrants, but were returned to their homelands while Cubans were allowed to stay. The Cuban exception had originated in Cold War politics from the 1960s. After the Cuban Missile Crisis and the Bay of Pigs, the U.S. government viewed migrants from Cuba through a prism of political oppression. On the other hand, officials view migrants from Haiti, the Dominican Republic, and other nations in the region as economic refugees who almost always would not qualify for political asylum. Over the years, the â€Å"wet foot/dry foot† policy had created some bizarre theater along Florida’s coasts. At times, the Coast Guard had used water cannons and aggressive interception techniques to force boats of migrants away from land and prevent them from touching U.S. soil. A television news crew shot video of a Cuban migrant running through the surf like a football halfback trying to fake out a member of law enforcement by touching down on dry land and sanctuary in the United States. In 2006, the Coast Guard found 15 Cubans clinging to the defunct Seven Mile Bridge in the Florida Keys but since the bridge was no longer used and cut off from land, the Cubans found themselves in legal limbo over whether they were considered dry foot or wet foot. The government ultimately ruled the Cubans were not on dry land and sent them back to Cuba. A court decision later criticized the move. Despite the expiration of the former policy, Cuban nationals have several options to apply for green card or permanent resident status. These options include the general immigration laws afforded all non-Americans seeking immigration to the U.S. through the Immigration and Nationality Act as well as the Cuban Adjustment Act, the Cuban Family Reunification Parole Program, and the Diversity Green Card lottery held every year. The Cuban Adjustment Act The Cuban Adjustment Act (CAA) of 1996 provides for a special procedure under which Cuban natives or citizens and their accompanying spouses and children may get a green card. The CAA gives the American Attorney General the discretion to grant permanent residence to Cuban natives or citizens applying for a green card if they have been present in the United States for at least 1 year, they have been admitted or paroled, and they are admissible as immigrants. According to U.S. Citizen and Immigration Services (USCIS), Cuban applications for a green card or permanent residence may be approved even if they do not meet the ordinary requirements of Section 245 of the Immigration and Nationality Act. Since the caps on immigration do not apply to adjustments under the CAA, it is not necessary for the individual to be the beneficiary of an immigrant visa petition. Additionally, a Cuban native or citizen who arrives at a place other than an open port-of-entry may still be eligible for a green card if USCIS has paroled the individual into the United States. The Cuban Family Reunification Parole Program Created in 2007, the Cuban Family Reunification Parole (CFRP) Program allows certain eligible U.S. citizens and lawful permanent residents to apply for parole for their family members in Cuba. If granted parole, these family members may come to the United States without waiting for their immigrant visas to become available. Once in the United States, CFRP Program beneficiaries may apply for work authorization while they wait to apply for lawful permanent resident status. Diversity Lottery Program The U.S. government also admits about 20,000 Cubans each year through a visa lottery program. To qualify for the Diversity Via Program lottery, an applicant must be a foreign citizen or national not born in the United States, from a country with a low immigration rate to the U.S. People born in countries with high U.S. immigration are excluded from this immigration program. Eligibility is determined only by the country of your birth, it is not based on country of citizenship or current residence which is a common misperception that applicants make when applying for this immigration program.

Development of the American Constitution Essay - 1666 Words

The Constitution was originally constructed as a document to unify a young nation, ensure rights, and prevent one man from having too much power. In order for the Constitution to be ratified, it evaded addressing divisive issues between the north and south, as to keep both sections of the union in favor of the Constitution. As the nation as well as its dependency on slavery grew, the ambiguity of the Constitution gave way to tension on three major issues between the abolitionist north and the pro-slavery south-what the protocol should be pertaining to runaway slaves, the slave status of newly formed states, and could states legally and peacefully secede from the Union. Because of the Constitution’s inability to directly address these†¦show more content†¦Clay presented the compromise of 1850, on January 29th, after mulling over the compromise for eight months. The compromise stated that Texas would surrender the disputed land claims and in return would receive ten mil lion dollars from the government to pay the debt owed to Mexico. The territories of New Mexico, Nevada, Arizona, and Utah would be created but with no mention as to their preference towards being a free state or a slave state. Washington D.C. would discontinue slave trade, but still allow the owning of slaves. California would be added as a free state, and to appease the slave states, who would oppose the majority in Congress being free states, the Fugitive Slave Act was added. The Fugitive Slave Act was the most divisive out of all the components of the Compromise of 1850. This act required all citizens to help return runaway slaves. The new law created a force of federal commissioners given the power to follow the â€Å"fugitive† slave into any state and return them to their owners. There was no limit-meaning slaves who had been free many years could be returned. Citizens who refused to help in the pursuit of the fugitives received time in prison as well as fines. The captu red slave could not testify on their own behalf and did not have the right to a jury trial. Even if the slave had been a freed man, there was no means to prove it, leaving them powerless to beingShow MoreRelatedThe Development of the American Constitution Essay510 Words   |  3 PagesThe Articles of Confederation were approved by all the early American states in 1781, but by 1787, it was apparent that the Articles were insufficient for the young nation to operate on. A convention was formed with the priority job being to revise the Articles of Confederation; however, they only concluded that an entire new structure was needed to fulfill the demands of the growing country. The Constitution was then born. 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Church Lady free essay sample

I suggest you search comedians and religion and then go to Youth and search Lewis Black and Eddie and George and religion. Has one on the Ten Commandments. If you are sensitive to profanity, dont do this. I dont want to be accused of offending your tender young sensibilities. After watching Carvers Church Lady routine I can see some resemblances between his character and the Image of Silence Do good that Franklin created.The church lady character hat Carrey imitates is very similar In attitude to Silence Do good. She Is sarcastic and Judgmental and, like Silence Do good, she makes fun of certain everyday customs and beliefs. The video that I watched was an skit where the church lady Is doing Interviews with famous people. In the skit, the church lady Is Interviewing a Playboy model who Is defending herself against claims that she was a prostitute.Although times are very different now, Issues such as a womans social status are something hat have always been around. We will write a custom essay sample on Church Lady or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Another video I watched was Flip Willows debate with the devil. In the video Bobby comes out as the devil and he and Flip Wilson proceed to have a debate trying to win the favor of the congregation. In the skit, Wilson preaches about goodness and believing in God but makes comment about loose women on the side. I can relate this with Silence Dogwoods writings too since she talks about the inconsistencies in religion as well.I think that Beck ND Thomas actually have very little in common. Beck is a successful talk show host who decided to re-write Thomas work, Common Sense. Thomas was pretty much unsuccessful in everything he did before he began writing works such as Common Sense that added fire to the impending revolution. Beck tries to relate common day things to Thomas writings but his writings were in reference to a completely different political situation.

Overview of the Annual Report and Form 10k and the Balance Sheet free essay sample

I should be able to understand your answer and see what the numerical support is without looking at your tables. For all problem sets, please show tables and calculations with each answer (unsupported answers will be marked wrong), not in separate tables. I should be able to look at your tables or calculations and see what the answer should be without actually reading it. And I should be able to read and understand your interpretation of a table without having to look at it. Clearly show and label any and all calculations. Your output should look professional. 1. Corporate Message: What does Coca Cola’s 2012 Annual Review tell you about the message the company wants to convey to its readers? Point out examples to support your discussion. 2. Describe the three types of Coca Cola’s bottling relationships. Name the significant companies that are accounted for by the equity method. Does Coca Cola have a controlling interest in these companies? Explain and demonstrate why or why not? What would the company’s balance sheet look like if Coke were to account for its publicly traded equity method investments at fair value rather than using the equity method? . We will write a custom essay sample on Overview of the Annual Report and Form 10k and the Balance Sheet or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Except for Property, plant, and equipment, what was Coca Cola’s largest single asset (not asset category) at 12/31/2012? How does it compare to 2011? Why do you think it increased? What was its relative impact on the change in total assets? Which component of Coca Cola’s balance sheet is the primary factor causing the company’s change in total assets from December 31, 2011 to December 31, 2012? How much did this factor change by relative to (i. e. , as a percentage of) the change in total assets? 4. Income Tax: Is Coca Cola’s effective (i. e. , average) tax rate more or less than the U. S. federal (â€Å"statutory†) rate? What is the primary reason(s) that it was more/less in 2012? 5. Look at Coke’s 10K. For 2012, is the amount of dividends declared equal to the amount of dividends paid? What are these amounts? Where did you find them? Did dividends declared increase, decrease, or remain the same – per share and in total, compared to 2011? 6. Prepare a 2011 and 2012 common size balance sheet for Coke. Comment on differences between the two. A common size balance sheet is one for which each item in the balance sheet is divided by total assets. Download Pepsi’s 2012 10-K from Pepsico. com 7. Using the information in Pepsi’s 2012 10-K, calculate the company’s a. Total market value for 2012 and 2011. b. Book value to common shareholders for 2012 and 2011 (Hint: Pepsi does not have dividends in arrears on their preferred shares. Use Pepsi’s call price located in the footnotes for the preferred stock claim. Just subtract the total preferred stock call price amount from total stockholders’ equity. c. Market to book value ratios for 2012 and 2011. d. How do the above ratios for Pepsi compare to those of Coca Cola for the same two years? How do you interpret any differences? 8. Make a common size balance sheet for Pepsi for 2012 (round your percentages to 1 decimal place – i. e. , the same as 0. xxx ) Examine the two companies’ common size balance sheets. What do you notice about a. Cash and cash equivalents b. Net receivables c. Current liabilities d. Long term debt What do you think any significant differences between these ratios might mean? Do you notice any other significant differences between Coke and Pepsi? 9. Working capital: Working capital equals total current assets minus total current liabilities. How much working capital does Pepsi have at 12/31/2012 and 12/31/2011? How much working capital does Coca Cola have at 12/31/2012 and 12/31/2011? Can you directly compare the two companies’ working capital? Why or why not? If not, how could you make them comparable? Are the two companies experiencing similar changes in working capital?

Decker Surname Origin and Family History

Decker Surname Origin and Family History The  Decker surname most commonly originated as an occupational surname for a roofer or thatcher, derived from the Old High German word decker, meaning one who covered roofs with tile, straw or slate. The meaning of the word expanded during the Middle Ages to encompass carpenters and other craftsman and was used to refer to one who built or laid the decks of vessels.  The popular Dutch surname Dekker has the same meaning, derived from the Middle Dutch  deck(e)re, from  decken, meaning to cover. The Decker surname may also derive from the German decher, meaning the quantity of ten; this may also have been a name given to the tenth child. Alternate Surname Spellings: DEKER, DECKER, DECHER, DECKARD, DECHARD, DEKKER, DEKKES, DEKK, DECK, DECKERT Surname Origin: German, Dutch Where in the World Is the Decker Surname Found? According to World Names PublicProfiler, the Decker surname is the most commonly found, based on percentage of population, in Newfoundland and Labrador, Canada. It is also a very popular surname in the countries of Luxembourg and Germany. The Forbears surname distribution map for 2014 identifies the Decker surname as being very popular in Sierra Leone, based on frequency distribution. Famous People With the Decker Surname Jessie James Decker -  American country pop singer-songwriter and reality T.V. personalityEric Decker - American National League Football wide receiverDesmond Dekker - Jamaican  singer-songwriter and musicianThomas Dekker -  English  dramatist and pamphlet writer Genealogy Resources for the Surname DECKER Decker Family Genealogy Forum - Search this popular genealogy forum for the Decker surname to find others who might be researching your ancestors, or post your own Decker surname query.FamilySearch - DECKER Genealogy - Explore over 1.3 million results, including digitized records, database entries, and online family trees for the Decker surname and its variations on the FREE FamilySearch website, courtesy of the Church of Jesus Christ of Latter-day Saints.GeneaNet - Decker Records - GeneaNet includes archival records, family trees, and other resources for individuals with the Decker surname, with a concentration on records and families from France and other European countries.Ancestry.com: Decker  Surname - Explore over 2.4  million digitized records and database entries, including census records, passenger lists, military records, land deeds, probates, wills and other records for the Decker surname on the subscription-based website, Ancestry.com Resources and Further Reading Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998.Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003.Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003.Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997.Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Burma’s Peaceful Transition to a Democratic Future Essay Example for Free

Burma’s Peaceful Transition to a Democratic Future Essay Burma is an Asian country that attained its independence on 4th January 1948 and is bordered by China on the North and Thailand on the East. it was referred to as the union of Burma in 1948. On January 4th 1974 it changed its name to the union of Burma and then on 23rd September, 1888 it reverted to the union of Burma. In 1989, then it changed the name again to the union of Myanmar and this was through the efforts by the state law and order restoration council (SLORC). It is a country whose population has had a lot of significance in Burma’s politics. The Burmese government is known as Myanmar and assumed an authoritarian feature that is dominated by a military leader. There have been substantial efforts to switch to a more democratic moves but these efforts have be hampered by the military which is against this move for example in 1990, a parliamentary government was elected but the Burma’s military could not let it to convene. Burma has a population of about 50 million people and has 500,000 troops who have been helping the government to create a regime of fear by denying the citizens most of their basic rights. Some democratic leaders have come up and visualized a viable idea of freeing the people from the torture they get from the government. In 1992 with his party the National League for Democracy, managed to scoop 82 % of all country’s parliamentary seats but the military regime which used dictatorship principles declined to transfer power to the leaders that were democratically elected. For more than ten years later, Aung San Suu kyi was put on house arrest and was released only in 2002. Her release was viewed by many as the only hope to the establishment of Burmese democratic government that would be sensitive to the people’s needs unfortunately in 2003 herself and many of her supporters were killed by a rowdy mob that was sponsored by the government. This conflict between the majority and the minority became evident after Burma achieved independence in 1948. It was at this time that Aung San Suu was given the mandate to control all those areas that traditionally were not controlled by only single community. After 1948 when the Burmese constitution was signed, constitution right have not been exercised on the minorities, they also do not have pieces of land and especially those that formerly belonged to their people. Since the war period, the Burman minorities have been sidelined by the majority who are the Burmese Burma was a British colony from the 1920s and this continued up to 1948. Though the Burma’s heartland was ruled directly by the colonial powers, the surrounding regions were allowed to rule themselves and this led the loyalty to split along the ethnic lines. The dominant ethnic group is the Burmese that comprise of 68 percent of the whole population and minority accounts for the remaining 32 percent. Religion in Burma has played a key role in causing further divisions. There are many religious in Burma for example there are Muslims, Buddhists and Hindus. These religious divisions have been aggravating the situations for example in 1991; more than a quarter million Muslims were evicted from their homes. This was exacerbated by the fact that there were many alliances formed. They were forced to cross the border to Bangladesh where they were accepted as refugees by the Bangladesh government but were helped by the international community with the basic needs. Today, the Burmese government is led a prime minister whose regime is greatly accused of displacing thousands of Burmese communities both internally and externally, some community such as Karen, Mon and Kareni were forced to seek refuge in Thailand. Those that are internationally displaced receive a better treatment than those that are internally displaced as the later are mistreated by the military. It is estimated that about 600,000 citizens have been internally displaced and are constantly looking for ways they could avoid slavery. They are used as slaves by this government as many of them are conscripted in the army by force or are left with no other choice except from joining the drug network that is sponsored by the state. There are various movements that have been trying to free the population of Burma from military. Some of these are; the Junta, the Karen National Union and the Moi Tai army though their efforts did not materialize because most of the current military officials are from the community with the majority that oppresses the minorities. So, it is really hard to make any advance but there is one very vibrant group that has mobilized the minorities to participate in a non-violent peaceful demonstration. Led by Buddhist monks, these people protested against the abuse of human rights and matched in groups of more than hundred thousand protestors in the streets. The Head of the State, General Shwe who is also the chairman of the State Peace and Development Council (SPDC) is greatly criticized by the United States and the European governments which have imposed various sanctions that are enforced thorough consumer boycotts. The United States of America and the European governments using their influence led other Western nations to stop cooperating with Burma. Though these governments have been relentless in enforcing bans against Burma, some western companies are still cooperating due to some loopholes in sanction application. Most of these are the oil companies. Such as the American oil company and the French oil company. Also Cherron and the Yadana natural gas pipeline that runs from Burma all the way to Thailand is so much in use. There are still Asian businesses that operate in Burma for example the Daewoo Company that invests in extracting resources. The United States government in collaboration with the European governments also imposed sanctions on Burma’s clothing as well western nations to stop sourcing from Burma and more particularly those shops that were either partially or wholly supported by the government. After those peaceful protests, a good number of people stopped getting their products from Burma and these were led by an individual like Levi Strauss who was very vibrant in keeping up with the fight against the government products for example from 1992,many American cloth and shoes companies stopped acquiring their properties from Burma. In 2003, the united government banned Burma’s imports as in accordance with the Burmese freedom and democracy Act that was amended in the year 2003 however, some people have attacked this United States strategy of forcing this government to step down as has led many people to suffer greatly. Despite these critics, the move was supported by the Burmese democratic movement and has supposed by the Burmese democratic movement and has vowed to keep encouraging the western world to impose harder and stricter sanctions against the military government (Smith M. 1991) Burma insurgency and the politics of ethnicity London and New Jersey. Zed books. The human watches in Burma have highlighted all the crimes against humanity but there is no judiciary to address the problem any such move faces strong opposition from the military government. There is no free communication that is allowed by the Burmese military government in fact no one is allowed to access the internet and the search engines such as Google, G mail, hotmail and yahoo so the Burmese citizens are less informed. What the government has done is that it does not allow these companies to operate in its territory and as such they are blocked. If people have to access materials from the internet, they must first of all be filtered and censored by the military government. They use US filtering soft wares such as the Fortinet to censor emails, web pages and pro-democratic pages. In Burma, child soldiers are forcefully conscripted. They are also forced to punish their fellow military friends by being giving death threats incase they do not as they bare told. Children are conscripted in army by force. These children are promised to be jailed if they do not accept to join the army. Since the military regime usurped power in 1962, after overthrowing sthe democratically elected government, this regime has been one of the worst violators of human rights in the whole universe. The climax reached after the (SLORC) State Law and Order Restoration Council was changed To State Peace And Development Council sometimes back in 1997, November. This party in 1988 seized the states powers established itself and forcefully removed the little pretence that was there that they were upholding the dignity of the citizens and took part in massacring the demonstrates who were demonstrating against the creation of this undemocratic regime. They were marching in the streets of Rangoon and Burmese towns and cities when the military forces descended on them killing thousands. According to the comment that was made by the amnesty international human rights violation and torture were like a Burmese institution and they even listed various forms of abuses that were perpetrated by this corrupt regime. This report was further affirmed by the United Nations and other human rights watchdog. These abuses that they listed were for example torture, murder, litany abuses, forced displacements of citizens, holding or arresting individuals and keeping them in detention houses without trials and various litany abuses. These were the activities that were characteristic of this military regime and citizens have suffered enormously under it. Children were also abused by the military that forcefully conscript them in the army and also the villagers were forced to work for the military. Children are reportedly said to have been raped and defiled by the troops. The military operations that are from time to time conducted in various villages and these led to deterioration of living standards for example this was witnessed in Karen state and Shan state in 2001. This has forced many to be to run away to the neighboring states such as Thailand while those who are unable to move out of the country were internally displaced. The internally displaced and lived in the camps for internally displaced received very harsh treatment by the ruling military regime than those who manage to seek refuge in the neighboring states. The military regime do not in any way follow the internationally agreed freedoms for example the civil and political rights though Burma is a signatory to various international peace accords. Everything that happens in this country must be censored including the exhibitions. There is completely no freedom of expression. Even publications are not spared as they are censored by the government infact it is only sports and romance magazines are not censored. The broadcasting media houses are state owned and the government has the monopoly over them. They only air information that is favorable to them for example you it is common to see junta’s generals making speeches and from these stations and instead they go for less biased information. The SLOPCS has been very determined in curtailing the freedom of speech. Though they try to censor the information given by the public media, there are international ones that give more accurate information and these are what people rely on. These are stations such as the British broadcasting corporation (BBC), the democratic voice of Burma, radio Free Asia and the Voice of America (VOA). Apart from these international radio stations, any other person who goes against this decree risked twenty years imprisonment as per the 1996 decree. These are some of the laws that are enforced by this government without any regard to the international law standards. Burma is a resource-rich country that suffers from government controls and abject rural poverty. The military regime took steps in the early 1990s to liberalize the economy after decades of failure under the â€Å"Burmese Socialism†, but those efforts have since stalled. Burma has been unable to achieve monetary or fiscal stability, resulting in an economy that suffers from serious macroeconomic imbalances including a steep inflation rate and an official exchange rate that overvalues the Burmese kyat by more than 100 times the market rate. Burma is a nation that is rich in various natural resources for example the country has precious such as pearls and rubies. The country is also rich in natural gases. In 1962 its economy was performing well when compared to other economies of the developing nations but the socialist party which assumed power later changed the economic status of Burma for example it replaced the capitalism mode of economy with socialism that advocated for central planning as opposed to central planning. Due to this economic change it became one of the poorest developed nations of world. In addition, most overseas development assistance was cut after the junta suppressed the democracy movement in 1988 and subsequently ignored the results of the 1990 election. A crisis in the private banking sector in early 2003 followed by economic moves against Burma by the United States, the European Union, and Japan – including a US ban on imports from Burma and a Japanese freeze on new bilateral economic aid further weakened the Burmese economy. Burma is data poor, and official statistics are often dated and inaccurate. Published estimates of Burma’s foreign trade are greatly understated because of the size of the black market and border trade – often estimated to be one to two times the official economy. Better relations with foreign countries and relaxed controls at home are needed to promote foreign investment, exports, and tourism. In February 2003, a major banking crisis hit the country’s 20 private banks, shutting them down and disrupting the economy. In July and August 2003, the United States imposed a ban on all Burmese imports and a ban on provision of financial services, hampering Burma’s ability to obtain foreign exchange. As of January 2004, the largest private banks remained moribund, leaving the private sector with little formal access to credit outside of government contracts. In Burma the rate of unemployment is very high and the prices of commodities are very high and life standards are very high. According to one businessman said that the situation in Burma was moving from bad to worse and that there was looming danger of social unrest, lectures, professors and pipeline construction workers are poorly paid. Due the constant mass uprising by the democratic movement against this regime, it was rendered bankrupt in 1988 in the onset of the 21st century, it was on the lowest income generating countries in the world but it has greatly reversed this situation because it dropped its economic isolationism. It has also welcomed the foreign investors in its economy so that it would strengthen its military bases. In response to its call, UNOCAL and TOTAL oil companies came to its rescue. In Burma, there are military controlled economic sectors such as Myanmar economic holdings limited and the Myanmar economic corporation that is, UMEH and MEC respectively. These two industries which are controlled by the Burmese military are the ones that dominate the economic sector of Burma. UMEH is geared towards military strengthening while MEC is geared towards shifting the defense cost from the public sector to the private ones but both corporations have a part to play in strengthening the military base of Burma. Though European Union has been imposing economic sanctions to Burma its sanctions are not as stricter as those of the United States. It has invested a lot in Burma and it doesn’t want to lose the much that it has invested. United States has been very keen in reinforcing the bans or sanctions that have been imposed on Burma. The US government particularly has imposed a ban on its investments in this country and has also placed a ban against Burmese exports. Since the bans were proposed, US is the only nation that has implemented them. In the past, the European Union has not been imposing strict sanctions but starting from last year it has increased economic sanctions on precious metals and on imports such as gemstone and timber but they still demand for fresh elections to be held and human rights to be respected. It is only thorough these ways that the country can witness a transition from military rule to a democratic one. It had eased its sanctions basing its reasoning on its above conditions. Japan has been very friendly to Burma. It has never failed to support this military regime though on a small scale. Infact it is one of the major donor in Burma but it is reconsidering its foreign policy on Burma especially after a Japanese journalist was killed. It said that it would cut the aid that Burma gets from it. The other reason for it to withhold its financial aid was in 2003 when San Suu Kyi was kept in detention by the Junta. They believed that was the only best move that would pressurize the military regime to address the democratic principles that have never been allowed to take root in this regime. In 2002,Japan supported Burma’s government with 17 million US dollars on top of that it gave Burma the technical support it needed Japan which was all this time shying away from enforcing sanctions on Burma as the US and UK were doing, it changed its policy after this saga. The British government pressurized the European Union to increase sanctions until san Suu Kyi was realized but it was assured that these sanctions would be eased if Suu Kyi was released. That nation that seems to support Burma or appears or appears or appears to be annually to Burma face violation by the US and UK government and this has occurred to china and North Korea. This is based on misconception that these close friends would be providing economic support to this government that has little regards for its citizens. The United States for example was very bitter because Burmese government suppressed democracy and imposed its will on people and that is why it has imposed sanctions. The heroic stature of Aung San Suu Kyi has greatly helped in making Myanmar to be recognized world wide. China has been blamed for helping this region for its support. The western world cannot sway the Juntas government for this to be effective, then the regional ASEAN countries such as India, Thailand and especially china must first be willing to transform this government. China has been asking Myanmar to quell violence and control protesters but it seems this is falling on deaf ears. China has been helping Burma in international affairs management for example it has been very vibrant in keeping the issue of Burma out of the United Nation’s agenda but the United States and the British governments have been on the other side. Due to many economic sanctions that have been imposed on this regime, it finds it even hard to provide aid to its people who living in poverty. The aid that Burmese gets is below par and is the lowest in the region especially when it compared with that of the local countries for example, an individual’s aid is counted as 2. 5 dollars per head while that of Laos’s stands at 63 US dollars. China has been accused of providing Junta with military aid thus limiting the chances of democracy being realized. It has continued to conduct business relations with. Burma but it is because of some factors that are understandable and some of these are that Burma is rich in useful natural gases that china is interested in again Burma provides China with an overland route to the Indian ocean so Chinese government would not do anything to destroy its relations with Burma. Though there have been calls for better treatment of protestors, they fall on deaf ears. The amnesty international has been pressurizing the United Nations to impose embargos and sanctions on China so that peace in Burma would be realized. This is based on understanding that the Burmese military government relies on china for most of its assistance so, if china was to cut its military aid then, the Burmese government would be unable to control the nation there by creating a platform of peace transition. If the new government would come in place, it would not find it hard to sustain itself even without getting any financial aid from other countries. There are a lot of minerals that aid from other countries. There are a lot of minerals that would help the government to finance its entire government projects. The new government should create confidence among its citizens so that they would participate in the economy thereby making the economy of this nation even stronger. This government should also extend its business relations with other nations as many of them do not have those minerals and definitely they would be so much interested in them. Work cited. Altsean-Burma: Alternative Asean Network on Burma campaigns, advocacy and capacity-building for human rights. 2008. Accessed on Wednesday, March, 2008 at http://www. altsean. org/ Andrew S. Burma’s Armed Forces: Power without Glory. Norwalk: East Bridge. 2002; 45-56 Burma net News. Accessed on Wednesday, April 30, 2008 at www. burmanet. org BBC News. Analysis: Burma’s economic Crisis. 15th March, 2002, 13:47 GMT Accessed at http://news. bbc. co. uk/1/hi/business/1871326. stm Brookings. Quality, independence and impact. Retrieved on April 30, 2008 at www. brookings. edu Donald M. S. Burma-China Relations: Playing with Fire. Asian Survey, Vol. 37, No. 6, 1997; 533 International Crisis Group. Working To Reduce Crisis World Wide. Retrieved on April 30, 2008 at http://www. crisisgroup. org/home/index. cfm Myanmar. com. New Light of Myanmar. April 30, 2008 Accessed on April 30, 2008. At http://www. myanmar. com Philip S. Robertson: Sanctions Are Working in Burma. 2003. Online commentary at www. irrawaddy. org/com/2003/com31. html Accessed on August 2003. Smith M. Burma insurgency and the politics of ethnicity. London and New Jersey. 1991; 78 Burma’s Peaceful Transition to a Democratic Future. (2016, Jul 31).

The Battle in Seattle Essay Example | Topics and Well Written Essays - 1000 words

The Battle in Seattle - Essay Example The organizations that participated in the protest represented a sea of different interests; they ranged from labor movements, environmental groups as well as human rights organizations. The protest had taken months of planning and organizations working together to plan the protest events (Belmonte 2005, 423). This protest came to be known as the Battle of Seattle since it was the first large demonstration. Before the battle of Seattle, many people were unaware of the disadvantages of free trade. Many free trade agreements had been made in America and the rest of the world before 1999. According to Belmonte, the world trade organization was charged with the responsibility of supervising and liberalizing global trade as established by the 1994 General Agreement on Tariffs and Trade (GATT). Moreover, in 1993, the North America Free Trade Agreement (NAFTA) had been passed, and trade officials assumed that the next move was to expand the free trade area to cover all of North and South Am erica. More so, many cities vied to play host to the FTAA secretariat, and many planners laid out expanded transport systems meant to bring in goods from South America to the U.S and Canada. They faced huge opposition from protestors and delegates who were opposed to free trade. As a result, they failed to reach an agreement and efforts of reviving the free trade efforts died (Belmonte 2005, 311). In addition to that, many of those against free trade based their criticism on economic grounds. As a result, the World Wrade Organization, the World Bank and the International Monetary Fund faced many protests. However, contrary to their opposition to globalization, most of the protestors use the Internet to mobilize people of common interest disregarding the fact that the Internet is a form of globalization. During the battle of Seattle, approximately 50,000 people met in Seattle to plan the peaceful protest. The labor movements represented during the protests were steelworkers, longshor emen, public workers, farm workers and building trade workers (Moberg 1999). Some protestors stated that there were efforts to marginalize the developing nations. However, some delegates attending the conference were also opposed to free trade. Some delegates from developing nations felt overshadowed and sidelined by the developed nations and feared that labor rights would be violated by the inception of free trade. Free trade would lead to incurrence of huge costs by developing nations since they could not afford to apply the changes brought about by free trade, considering the poverty rate and dependency on the developed nations (Moberg 1999). The groups that demonstrated in Seattle were of different interests ranging from labor groups, human rights groups, animal rights groups, and many others. Moberg says that, although the protest was against globalizations, some protestors showed their support for rebels in Chiapas, human rights in Burma, and ethical treatment of animals. Howe ver, the issues that were raised by all protestors through their banners and placards were related to the World Trade Organization in a way. For instance, the WTO had rejected U.S. laws regarding them as trade barriers, and as a result,

The role of propaganda for the functioning and survival of human Essay

The role of propaganda for the functioning and survival of human society - Essay Example The paper tells that McKenzie in his book â€Å"Propaganda and Empire† has highlighted the extreme importance of the 19th century ideological constructs. He has suggested that the durability of the term has assisted the development of hurdles in the economic progress of the UK during the 20th century. This aspect has become an important part of debates in the post colonial period. While investigating and evaluating the foundation of such ideologies, McKenzie examined children’s literature, school text books exhibitions, radio, films and theater. He concluded that as a consequence of imperial propaganda, the middle classes were able to achieve economic advantages under the garb of idealistic processes. In this process, morality was substituted by mercenary motives and enhanced adventure and romance for military and political aggressions. Thus, it became a significant change of past imperialist urges that matched the revised concepts of colonial settings. Across the entir e middle ages till the modern period, there has been immense reliance on propaganda and no society has refrained from it. For instance the constant conflicts amongst the monarchy and parliament in Britain has been a historic struggle whereby propaganda has always been used. Propaganda has been used as a weapon in the American independence movement, while it was also liberally used during the French Revolution. The maximum use of propaganda was made during the First World War, and both communists and fascists were aggressively involved in revolutionary propaganda after the war ended. After having captured power, both sections attempted to grab territories that extended further than their national boundaries, through the use of propaganda. In the modern world, man’s creativity has perfected means of communication that extends the impact of ideas and information in quickly spreading the required appeals. Nevertheless, the technological developments can be constructively used for the creation of peace and international welfare. However, leaders such as Mussolini and Hitler chose to use this medium for inhuman and selfish objectives and thereby created a negative picture of propaganda in the modern world (Herman and Chomsky, 1988). The development of politics in the modern world has stimulated the impacts of propaganda and is now considered an essential element of political campaigns in democratic systems. Propaganda now appears to be an essential part of the democratic process because the candidates seeking nominations are expected to appeal to the voting constituencies through strong promises and planned programs. After being elected, politicians have to appeal to the electorate for their opinion on suitability and dependability of their efforts and policies. It thus becomes necessary for political parties to engage in propaganda to justify and explain their course of action to the public. During peace time, democratic governments mostly engage in propagan da in making people aware of the available services and in creating popular support for themselves. Recent developments such as globalization have expanded the scope of propaganda because under circumstances of mass consumption and mass production, propaganda techniques have transformed in creating involvement of different entities such as employees, consumers, interest groups and the public at large (Farrell and Smith, 1967). Hate propaganda creates harm to people by negatively impacting their dignity and feeling of self worth. In addition, it harms society as a whole as it obliterates social accord and leads to discriminatory practices and violence, thereby leading to the creation of a hostile atmosphere amongst those that are besieged in the same society. Hate propaganda works in dehumanizing people in the

Internet Shopping Essay -- Cyberspace Shopping E-commerce Essays

Internet Shopping The Internet's popularity has dramatically escalated over the past few years and has become an integral part of daily life. It has wide spread uses ranging from obtaining information, downloading files, business advertisement to Internet commerce, which plays a major part in Internet practice. Our social structure is pressuring society to connect to the Internet, with schools world wide becoming more Web based and universities now have lectures, which can be solely viewed over the Internet. Within the next few years the potential and capabilities of the Internet are endless. With that in mind the following assignment will examine a continuously flourishing component of the Internet, Internet shopping. Although Internet shopping is on the increase, it will never surpass conventional shopping, as the ?experience of shopping? is lost, it is open to fraud and the ?try before you buy? concept does not occur. From this information, it could be stated, ?The promise of Internet shopping is d rowning in a flood of deceit, customer dissatisfaction, fraud and misappropriation. The Internet is best known for being a information superhighway, not a superhighway to the shopping mall.? Shopping from the convenience and comfort of your own home may have its apparent advantages; no more standing in line, no more hassles. Currently people are using the Internet for shopping largely as it offers some benefits when compared with conventional shopping, for a narrow range of goods and services. Given that, there are still concerns about risks involved ? many issues from security of credit cards to privacy Purchasing products from the Internet has major disadvantages when compared to conventional shopping. A significant problem is you cannot see the store you are buying from. On the Internet, it can be difficult to know whether the business you are dealing with is honest or not. When your credit card number is given to a marketing site in order to purchase goods, there is no certain guarantee that it will be used for the purpose it was intended for. Many unscrupulous internet web sites, use promises of miracle cures, and other hoaxes in order to exploit their users in an effort to gain credit card numbers and use them, for their own personal gain. However many web sites are creditable, but the security of their web page then may be violated. (By ?Hackers?... ...s security features and customer service standards, consumers will discontinue to use Internet shopping altogether BIBLIOGRAPHY Perfectly Private Inc (2001). ?Shopping Privacy Concerns?, URL Address: http://www.perfectlyprivate.com/beware_shopping.as Mark Gajda (1997). ?Internet Shopping, Wave of the Future?? URL Address http://iml.jou.ufl.edu/projects/STUDENTS/Gajda/FRAME2.HTM Department of Communications (2000). ?Shopping on the Internet - Facts for Consumers Series? URL Address: MIval=dca_dispdoc&pathid=%2Fshoponline%2Fsheet1.htm">http://www.dcita.gov.au/nsapi-graphics/?MIval=dca_dispdoc&pathid=%2Fshoponline%2Fsheet1.htm Card Revolt (2000). ?Internet Shopping Guide? URL Address: href="http://www.cardrevolt.com/resources/netshopping.htm">http://www.cardrevolt.com/resources/netshopping.htm Xpress Press (2000). ?Internet Christmas Shopping Risks? URL Address http://www.xpresspress.com/news/emailsolutions_103100.htm

Cultural Differences and Translation of Idioms Essay

Language and culture are closely connected and inseparable, as a language idiom is the essence of the deposition of the fascinating history and culture. Because of geography, history, religion, customs and other aspects of life differences between Chinese and English Idioms carrying characteristics of the different cultures and cultural information, so English-Chinese Idioms often encounter many difficulties. From the geographical environment, historical background, customs and religious beliefs described four aspects of cultural differences between Britain and China on the impact of the formation of their respective idioms, and detailed description of English Idioms translation to deal with this cultural difference in several commonly used translation . Keywords: language; culture; cultural differences; Idioms Translation 1, English idioms and cultural differences reflected in the (A) The environment  The natural environment is mankind’s survival and the basis for the development of different natural environment of the formation and development of national culture have different effects. Chinese people living in the vast expanse of fertile continent of East Asia, China since ancient times is a large agricultural country, the land in people’s lives is vital. Therefore, there is a considerable portion of Chinese agriculture and land-related idioms. Such as ‘good weather†dead end†extermination†big spenders’ and so on. Britain is an island surrounded by water. Maritime history, have been living in a world leader, so in English and will have a lot of water, fish, and marine-related idiom. Such as weak as water (fragile), drink like a fish (booze), to miss the boat (missed opportunities), all at sea (a loss). In the Chinese cultural atmosphere, the ‘wind’ that is ‘spring wind’, in the summer heat often associated with the Ku Shu, ‘scorch like fire’, ‘Jiaoyangsihuo’ is often used to describe the summer term . The United Kingdom is located in the western hemisphere north temperate zone, is a marine climate, the report is that the message of spring westerly, the British poet Shelley’s ‘West Wind Song’ (ode to the west wi nd) is the right spring Acura. England’s summer season is warm and pleasant, often with ‘lovely’, ‘moderate’, ‘OK’ connected. Shakespeare in his sonnets in one compared to the summer of love, Shall I compare thee to asummer’s day? Thou are more lovely and more temperate. (B) The historical allusion  From a certain point of view that language is a nation’s cultural memory and precipitation, the large number of Chinese idioms are based on the nation’s history, economy, culture, traditions, habits, formed the basis, with a strong national cultural characteristics of and far-reaching social and historical origins, often can not be understood from the literal meaning and translation. Such as ‘mere copycat’, ‘Minglasunshan’, ‘lose the wife of another soldier off†Three Stooges, the top one wise’ and so on. English idioms idioms come from the ‘Bible’ and the Greek and Roman mythology, but also have their specific content, such as Achilles’heel (the only fatal weakness), meetone’s waterloo (suffered a crushing defeat), a Pandora’s box (Pandora’s box), the Trojanhorse (Trojan horse from Greek mythology), arrow of Cupid ( , from Roman mythology). (C) The difference between practice In traditional Chinese culture, the dragon is a symbol of auspicious animals. In feudal society, imperial dragon is a symbol, authority and elegance. Thus, in Chinese and dragon-related idioms generally contain compliment. Such as ‘Dragon and Phoenix Succeed†Ã¢â‚¬ Chenglongkuaixu’ and so on. However, myths and legends of the West, dragon wings, it is a long, scaly body, dragging a long tail, fire-breathing from the mouth of animals, it is terrifying. Therefore, as Long as the murderous havoc Westerners thing, to be eliminated. In addition, the dog in Chinese is a humble animal. Chinese idioms with dog-related mostly derogatory: ‘Fox Peng Dog Party’, ‘Goujitiaoqiang’, ‘a dog’s mouth spit no ivory’ and so on, while in the Western English-speaking countries, dogs are considered man’s most loyal friend . English idiom In addition to the dog’s part due to the impact of other languages, which includes a derogatory sense, most of them are not meant to be derogatory. Idioms in English, often with the dog’s image to describe human behavior. If Youare a lucky dog (you are one lucky), Every dog has his day (mortal Jieyou proud days). In contrast, the Chinese people are very loved cats, with the ‘Chan Mao’ metaphor man gluttonous, often intimate components, while in Western culture, ‘cat’ is used to metaphor ‘a malicious woman’. (Iv) religious beliefs. Every nation has its own religious beliefs and religious culture, its people’s values and lifestyle of the formation and language have a subtle impact. In the long history of several thousand years, the Chinese nation is predominantly Buddhist and Taoist. Therefore, there are many Chinese Buddhism, Taoism-related idioms, such as ‘Jiehuaxianfo †Road†Bearing in mind that’ and so on. In addition, the Chinese people still worship gods, such as ‘right and proper†thank God†Heaven always leaves people a way out’ and so on. Chinese emperors also claim to be ‘true sons of the dragon’. In the United Kingdom and other Western countries, the greatest impact of religion is Christianity. In the Western mind, God has a supreme supernatural power. There are also a number of English idioms with the God-related idioms. If God helps those who help themselves (God helps those who help themselves), Man proposes, God disposes (Man proposes, God disposes days). Curse a person is often said that God damn you, danger often said after the Thank God, or God bless you. Christian doctrine ‘Bible’ has been regarded as a classic of Western culture. Many English idioms is precisely because of this. Such as the finger on the wall (writing on the wall), cast one’s bread upon the waters (really do good, without asking for anything). From the above aspects, we can see the impact of culture on idiom far-reaching and extensive. To correctly understand the English language learners and successful conduct of Idioms Idioms translation, we must first English-Chinese have a deep understanding of both cultures. Second, the main method Idioms Translation Translation is the conversion between the two languages, while the close relationship between language and culture conversion request must be in the language of cultural conversion. In view of this, the translator can not be literally literal translation, we must better understand the culture behind the literal information, using the original understanding of the original language and cultural knowledge to their own understanding, based on in another language such as that of the target language for the kinds of transformation, for the reader to pass the original translation accurate information, press ‘functional equivalence’ principle so that ‘the reader to reflect the same’. Therefore, the idioms translated the one hand, as far as possible with the original meaning of ‘the most appropriate, the most natural reproduction of such words come out’, with Nida’s words, that is, ‘The best translation does no t sound like a translation’; the other On the one hand, but also make every effort to display the original cultural information on the translation readers to understand the cultural information contained in the original. Main methods are: reposted elsewhere in the paper for free Download Center http://www. hi138. com (A) Literal Translation. The so-called literal translation method, is not against the target language norms, and Lenovo are not under the conditions that caused the error in the translation to retain the original idiom metaphor, image and national, local features approach. It applies to some extent due to the use of a wide number of more of its literal meaning and metaphorical meaning has been widely accepted by the reader for the translation idioms. If a gentleman’s agreement (a gentleman’s agreement); armed to the teeth (armed to the teeth); to fish in troubled water (fish in troubled waters); paper tiger (paper tiger); (draw water in a bamboo basket). Literal translation of the advantage of being able to retain more complete image of the original idiom metaphor, ethnic style, color and language. However, if the interpreter too much or too literal translation properly, it’s easy to make the reader feel funny or ridiculous, even give rise to misunderstanding or error association. Such as: (Until all is over, ambition never dies. ), The Pig falsely accuse the Chinese (To put blame on one’s victim.) ‘Yellow’ and ‘The Pig’ and other words have an obvious cultural traits, if the literal translation, foreign readers will not understand why, only to ‘functional equivalence’ approach interpreter to readers in the East and the West has caused and is willing to match feelings. (B) literal explanation France In order to preserve the cultural information contained in the original, it is more use of literal, rather than paraphrase, but because of language rooted in the cultural soil is different from literal translation is likely to be ambiguous and vague. In this case, only in conjunction with appropriate annotation in order to pass the original text of cultural information. For example, a Don Juan (Don Juan, which means Merry prodigal son), to carry coals to New castle (coal to Newcastle, means superfluous, Newcastle – a British coal Center), N. (show off one’s proficiency with axe before L u Ban, the master carpenter), mere copycat (The ugly imitates the beautiful in such a destroyed way that the ugliness of the ugly becomes worse. ). (C) the equivalent ILL Method. Idioms right and others are reflected in three aspects, namely metaphor meaning, form and emotional metaphors. Some English Idioms and Chinese idioms, whether in content or in form or emotional, both relatively close to this time, idioms translated to equivalent ILL method can be used, or apply the law synonymous idiom. This approach not only to retain the image of the source language, style, consistent with the target language the language of the structure and habits, allowing the reader to easily understand the text of the translation to convey meaning, and thus the smooth realization of cross-cultural exchange. Such as burn the boat (most drastic); greatminds think alike (Great minds think alike); turn a deaf ear to (ignored); a drop in the ocean (drop in the ocean). (D) translation method Translation method refers to the translation, to retain only the meaning of the original forms of expression rather than to retain the original method. When due to cultural differences can not be literally translated, nor synonymous idioms can be borrowed, together with the explanatory text then would lose the essence of the characteristics of idioms, it is best to avoid their cultural background and its meaning can be translated. If a skeleton in the cupboard (family scandal), driven to revolt (be forced to do something), (frankly speaking), volunteered (to volunteer one’s service). Zhang Ling: Cultural differences and Idioms translation of this approach also applies to those using concrete and plain metaphor to illustrate the more abstract reasoning, and language vivid and witty tag line. Such as the ‘donkey to see libretto – wait and see’ can be translated  as wait and see, ‘dog bites Lu Tung-pin, did not know good people’ can be translated to snap and snarl at a kind hearted man. 3, Conclusion English and each has its own cultural imprint colors and cultures between the two there is a large cultural differences. The impact of culture on idiom is multifaceted, non-English-Chinese translation of idioms is not. While the translation of idioms, especially those rich in cultural information, Idioms, and there is no fixed pattern in the end that the method should be adopted according to the context of flexible options. In addition, the process of translation the translator must not only consider the language of conversion, but also to enhance cultural awareness, from the standpoint of cross-cultural communication, using an appropriate mode of translation, try to eliminate the cross-cultural communication caused by cultural differences communication barriers, to achieve an accurate description of the purpose of a foreign culture. References: [1] Chen Ding-an. English Rhetoric and Translation [M]. Hong Kong: Commercial Press, 1996. [2] Ping-hong, Zhang Guoyang. English Idioms and Anglo-American culture, [M]. Beijing: Foreign Language Education and Research Press, 1999. [3] Hu Wenzhong. Introduction to Intercultural Communication [M]. Beijing: Foreign Language Education and Research Press, 1999. [4] Fang dream. Translation New Theory and Practice [M]. Qingdao: Qingdao Publishing House, 1999. [5] FENG Qing-hua. Practical Translation (update) [M]. Shanghai: Shanghai Foreign Language Education Press, 2002. [6] Sun Hui-jun, ZHENG Qing-Zhu. Translation studies in the cultural shift [J]. Chinese translation, 2000, (05). Reposted elsewhere in the Research Papers Download http://www. hi138. com.

Life of Anne Moody Essays - 1044 Words

Anne Moody has gone through such an exceptionally eventful life that she was able to transform it into a powerful book, A Coming of Age in Mississippi. All of Annes childhood not only prepared her for her involvement in the movement during the 1960s, but also kept her inspired and motivated. Anne Moody sees a lot of ups and downs, which causes her to have depressing set backs from time to time. As told through out the book, describing her first twenty-four-years, her uncertainty is justified, yet overall the book does tell a story of success, found not only in Annes personal life but also in the country. By understanding that in order for the movement to be a success and for there to be hope in the future some drastic changes must†¦show more content†¦Anne was immediately confused by their presence because they seemed to be just like her except for skin color. On one occasion all the children were playing together in the lobby of a movie theater. Anne was with some loca l white children playing, but when it was time to enter the movie lobby the white children went in one direction and Anne went in after her friends. Her disapproving mother quickly stopped Anne and they left the theater. Before this instance Anne had never considered the coincidence that all the white children watched the movie from the bottom terrace and all the African America children from the top terrace. While thinking about the difference Anne realized that the bottom terrace and side entrance was much more luxurious than the raggedy top terrace, where she and her mother usually sat (38-2). After this the difference in skin color became much more apparent to her in everyday life. Anne was motivated to find the answers as to why she was treated differently because of the color of her skin. Several years later Anne was fifteen and working for Mrs. Burke, a white lady that ran guild meetings out of her house. By this time the town had began to have misfortunate events happen to African Americans. It seemed as if they were being ran out of town or murdered one by one. A boy named Emmitt Till, Annes age, had been murdered for supposedly disrespecting an older white woman. This took a large impact on Anne, and her mother put a fear inShow MoreRelatedLife Span On Anne Moody1486 Words   |  6 PagesIn Coming of Age in Mississippi, the life span on Anne Moody’s experiences are discussed. The story vividly discussed events from her childhood into her adulthood. Anne’s evolutionary journey is similar to my own’s in several ways. We share similarities in the environments in which we grew up in, the mindset we both had, and the effect both of these had on our personal growth. Although, her evolution was parallel and symbolized the development of the civi l rights movement, we still shared similaritiesRead MoreComing Of Age : Mississippi Is An Autobiography Of The Life Of Anne Moody1382 Words   |  6 PagesComing of age in Mississippi is an autobiography of the life of Anne Moody. She grew up poor and Black in the rural south and how that turned her into an activist for black rights. The book was divided into four parts, her childhood, high school years, college life, and adult life during the movement. Anne grew up in a family that was victimized; they suffered from poverty, hunger, and the difficulties of farm life, low wages, childhood labor, colorism conflicts, and a lack of a father figure. TheRead MoreWhat are the most Difficult Obstacles to Black Progress in the Jim Crow South?1263 Words   |  6 PagesFor Anne Moody, what were some of the most difficult obstacles to black progress—both within and outside of the African-American community—in the Jim Crow South? What degree of success did she and others achieve in addressing those obstacles? What was her perspective on her own past and future, and on the past and future of her country, by the book’s end? The dictionary defines racism as â€Å"a belief that race is the primary determinant of human traits and capacities and that racial differences produceRead MoreRacial Segregation And The Civil Rights Movement1550 Words   |  7 PagesGrowing up in rural Mississippi during a time of racial segregation Anne Moody had experiences that were extremely different then other children at the time. The gender-based and economic hardships she faced were factors that played a role in her experiences as a child. Her childhood experiences shaped her views and actions as she was fighting against the racial inequality in her home state and her views on racism as a whole in America. Her childhood and high school years were a series of eventsRead MoreAnne Moody s Coming Of Age881 Words   |  4 Pagesâ€Å"Moody, Anne. Coming of Age in Mississippi. New York: Dial, 1968. Print.† Anne Moody was a determined, educated, and an inspiring civil rights activist who was born in Gloster, Mississippi . Born on September 15th, 1940-passed away February 5th, 2015 Anne Moody dedicated her life to making the United States a better place for not only African American’s, but pleaded for equality amongst all races as well. Awarded best book of the year in 1969 by the National Library Association, Anne Moody writesRead MoreAnne Moody Coming Of Age In Mississippi1626 Words   |  7 PagesAnne Moody’s autobiography, Coming of Age in Mississippi, depicts the various stages of her life from childhood, to high school, then to college, and ends with her involvement in the Civil Rights Movement. In the novel, Anne tells the reader her story through events, conversations, and emotional struggles. The reader can interpret various elements of cultural knowledge that Anne Moody learned from her family and community as a child. Her understanding of the culture and race relations of the timeRead MoreEssay about The Expansion of the Great Black Migration1253 Words   |  6 Pagesco mmunities in New York City, the crusade for justice pushed blacks to participate in fine arts such as music, dance, writing, and painting. Participation in fine arts mostly helped literary writers during the Harlem Renaissance to express music and life experiences through their writing. Black musicians also helped in the expansion of the black cultural explosion in America. Famed artists such as Duke Ellington and Charlie Parker help lead new innovative ideas in creating music that helped blacksRead MoreAnne Moody s Coming Of Age1189 Words   |  5 PagesAnne Moody is the author of Coming of Age in Mississippi which was originally published in 1968. Anne Moody is a famous African American Mississippi author who was born in Wilkinson County, Mississippi on September 15, 1940. She was the eldest of nine children born to Fred and Elnire Moody. While growing up in Mississippi, Moody attended a segregated school where she was an outstanding scholar. Moody cleaned houses in order to keep food on the table and clothes on her family members’ backs. In 1961Read MoreComing Of Age Throughout Mississippi, By Anne Moody1554 Words   |  7 Pagesthrough the heart of the nation and only got worse the more south you go. In Anne Moody’s autobiography, Coming of Age in Mississippi, Moody’s life is told through her eyes. It goes through her childhood until her participation in the Civil Rights movement. One of the major parts in the book is her slowly realizing the racial divide in America and the disadvantages that her skin color had come with. All the racism Moody experienced as a child until she was an adolescent led to her decision to becomeRead MoreComing of Age in Mississippi Essay806 Words   |  4 Pageswasnt turbulent enough, Anne Moody grew up during a crucial time in American History. It was during this time that race and civil rights took center stage in her home state of Mississippi. Young women face many physical and emotional changes during their teenage years, regardless of when and where they grew up. However, for Anne Moody, and other young black women, there was the instability in race relations to deal with as well. During her younger childhood years, Anne was never exposed to the