American Politics in the Context of Obama’s Election and First 100 Days Essay Example for Free

American Politics in the Context of Obama’s Election and First 100 Days Essay The election of Barack Hussein Obama as the 44th President of the United States is a watershed in the history of American politics. In a country were blacks were once prohibited from voting just because of the color of their skin, his ascent into the White House is indeed a milestone. Obama’s victory is often attributed to several factors, including changes in voting behavior and public opinion and constant media exposure. Popular support of his regime did not end with the election hype – a 2009 Associated Press-GfK poll revealed that about 48% of Americans were satisfied with the economic outcomes of the Obama presidency’s first 100 days (Philstar. com n. pag. ). The rise of the Obama regime had a tremendous impact on American politics. It brought about the prospect of women and minorities gaining a greater voice in political institutions. But Obama’s first 100 days in office told a different story. His first 100 days revealed that the substance of his regime remained largely the same as that of George W. Bush’s. This just goes to show that in the context of Obama’s election and first 100 days, American politics changed its style but retained its hegemonic and elitist nature. Winning the nomination proved to be a greater challenge for Obama than winning the general elections. Because of a national political machine attached to her and her husband, Hillary Clinton was initially chosen by the Democrat Party to become its presidential candidate (Ceaser, Busch and Pitney 15). Although Obama was young, charismatic, cerebral and self-assured, the Democrats were apprehensive about his lack of experience in the political scene (Ceaser, Busch and Pitney 16). This weakness would probably not sit well with the American electorate, who were desperate for a leader who could rectify the damaging mistakes of the Republican administration (Ceaser, Busch and Pitney 15). But shifts in the economic and demographic profile of American voters rendered Obama a more suitable presidential candidate than Clinton. As of 2004, about 56. 6% of American voters were below 30 years old (Dahl n. pag. ). Majority of these individuals grew up using the Internet as an indispensable tool for work, study and leisure. When the Clintons staged their last national campaign in 1996, the Internet was just a fledgling industry. Obama’s youth and tech savvy (he kept a Blackberry with him at all times), therefore, would make him more appealing to the aforementioned voter’s age group than Clinton (Ceaser, Busch and Pitney 106). Obama must have been aware of these advantages of his – his election campaign involved mainly the utilization of the Internet. By April 2007, he already had 1,543,000 â€Å"friends† in his account in the social-networking website MySpace. com. In sharp contrast, Clinton only had 41,500 people in her network (Dupuis and Boeckelman 123). In the spring of 2008, Obama had at least 1 million â€Å"friends† in Twitter, while Clinton only had 330,000. Although they had the same number of Facebook â€Å"friends† during this period, the website’s largest pro-Obama group had over 500,000 members, while the largest Facebook group that supported Clinton only had 30,000 members (Tapscott 252). Furthermore, Obama’s rhetoric reflected the American public’s disillusionment with traditional political ideologies. His slogan, â€Å"Change You Can Believe In,† appealed to voters because it did not bombard them with highfaluting dogmas. Rather, it showed them that â€Å"change† meant exploring for new solutions to problems. The American people did not have to make do with traditional solutions which Obama believed have already failed them in the past. For instance, he is constantly criticized for his relative youth and limited high-level government inexperience. Obama downplayed this attack by claiming that â€Å"Dick Cheney and Donald Rumsfeld have an awful lot of experience, and yet have engineered what I think is one of the biggest foreign policy failures in our recent history† (Dupuis and Boeckelman 123). Through this argument, he pointed out that adherence to convention is not always the best for the nation. There are instances when the government and the people must work together and come up with new solutions. In addition, Obama created a firm connection between himself and the people by letting them know that he also underwent their plights. In his campaign speeches, he often used his experience as the son of a working woman and as the husband of a working woman in order to show to the people that he knew how it felt to be in their shoes (Leanne 52). He knew how it was to be poor, marginalized and to work hard just to keep ends meet. Thus, his cynicism towards conventional ideologies – he and so many other Americans remained impoverished despite their application. Given such a populist and down-to-earth campaign strategy, it was no longer surprising if Obama won a landslide victory in the 2008 national elections. But his first 100 days in office revealed that his regime was essentially the same as that of George W. Bush’s. Obama’s first 100 days revealed the â€Å"right-wing character of his administration and the class interests that it serves† (Eley n. pag. ). If there was any difference at all, it was the approach – Bush assumed a warmonger-like stance to obtain the presidency, while Obama adopted a populist one. Obama continued the Bush administration’s militarist and aggressive foreign policy. Although he promised that he will all American troops out of Iraq, troop levels in Iraq remained virtually unchanged. Furthermore, Obama expanded the war in Afghanistan and even extended it to Pakistan. Worse, he proposed a defense budget worth $664 billion – believed to be the largest appropriation for military spending in American history (Eley n. pag. ). The prison camp at Guantanamo Bay remains open, despite Obama’s pledge to eventually close it down. As a result, its inmates are at risk of being shipped to US military prisons such as those in Iraq and Afghanistan, where they can be tortured and or killed in secret. Under the guise of â€Å"moving on,† he blocked all investigations and or criminal prosecution of parties that were responsible for the torture of detainees in US military prisons across the world. Obama’s government also intervened in the procedures of several court cases in order to deny habeas corpus to detainees in US military prisons in Afghanistan (Eley n. pag. ). While Obama was busy perpetuating Bush’s foreign policy, the American economy further deteriorated. Mounting layoffs took place, along with wage cuts, home foreclosures and depreciation of real estate value and retirement savings. These developments, in turn, resulted in escalating hunger and homelessness. But instead of creating concrete solutions to put an end to these calamities, the Obama administration used billions of dollars in public funds to bail financial institutions such as AIG, Lehman Brothers and Merrill Lynch out of bankruptcy. Worsening the situation was that these banks were discovered to have been doling out huge portions of the bailout money to their executives as â€Å"bonuses† (Eley n. pag. ). It is very ironic that Obama, a black man who experienced growing up poor and marginalized, would end up perpetuating the repressive and anti-poor policies of his predecessor. But what Obama did reflected the recourse that the US most probably resorted to in order to steer itself from the economic crisis – tighten its grip over the Third World. It is during the current economic crisis that the US needs unlimited access to the natural resources of the Third World more than ever before. Thus, the Obama administration’s promise of â€Å"change† was replaced with the de facto continuation of the Bush regime. Works Cited â€Å"AP Poll: After Obama’s 100 Days, US on Right Track. † 24 April 2009. Philstar. com. 4 May 2009 http://www. philstar. com/Article. aspx? articleId=460799 publicationSubCategoryId=200. Ceaser, James W. , Andrew E. Busch, and John J. Pitney. Epic Journey: The 2008 Elections and American Politics. New York: Rowman Littlefield, 2009. Dahl, Melissa. â€Å"Youth Vote May have been Key in Obama’s Win. † 5 November 2008. MSNBC. 4 May 2009 http://www. msnbc. com/id/27525497. Dupuis, Martin, and Keith Boeckelman. Barack Obama: The New Face of American Politics. Santa Barbara: Greenwood Publishing Group, 2008. Eley, Tom. â€Å"Obama’s 100 Days. † 29 April 2009. GlobalResearch. ca. 4 May 2009 http://www. globalresearch. ca/index. php? context=vaaid=13419. Leanne, Shel. Say It Like Obama: The Power of Speaking with Purpose and Vision. New York: McGraw-Hill Professional, 2008. Tapscott, Don. Grown Up Digital: How the Net Generation is changing Your World. New York: McGraw-Hill Professional, 2008.

Privacy Inthe 21st Century Essay Example for Free

Privacy Inthe 21st Century Essay Privacy is the ability of a person to control the availability of information about and exposure of him or her; it is an individual’s or group’s right to have freedom from unauthorized intrusions (Hacker, 2013). With so many social and media communication outlets, does privacy actually exist in the 21st century? Does the government have the right to dictate what is private or what is public? As Americans in the 21st century, living amidst Facebook, Twitter, internet technology, satellite surveillance, GPS tracking and chips, the lack of privacy regarding the ability to provide acceptable and appropriate protection to individual identity and personal information have risen. Despite advancements in current security configuration, users of these products are still not receiving the privacy they deserve. Some views state that privacy is a right guaranteed to citizens by the United States Privacy Act of 1974, limiting the use of personal data by Federal agencies. Education is a solution to the online social networkers and the dangers behind sharing our personal information with the public. According to Carolan (2012), Americans’ expectations of privacy in the 21st century is to be treated fairly under the right to privacy law; this law is made to protect their personal information such as social security numbers, credit card information, and medical information. Therefore, according the Fourth Amendment, Americans have the right to be protected under the United States Constitution (Zdziarski, 2013). Nonetheless, individuals find themselves in a society where the internet and online communication is taking over how they do business, privacy rights and communication, bringing into question their Fourth Amendment right to protect their privacy. Consequently, individuals have hopes that their rights will be protected under the Fourth Amendment in a day and time where smart phones and social networking are controlling the waves of communication and how Americans conduct day-to-day business (Carolan, 2012). In today’s society of advanced technology, I Phones, tablets, insta-gram, social media, and online networking individuals have become almost totally dependent on these advanced communication technologies. They are constantly plugged-in for the duration of their day, to the point where doctors have come to term the behavior: nomophobia, the anxiety one feels when they do not have access to their cellular telephone; technoholism, an addiction to surfing the internet; and mousewrist, repetitive strain injury caused by excessive use of a computer mouse (Rauhofer, 2008). This drastic change in how individuals communicate with one another has allowed others to have immediate access to vast amounts of personal information about an individual, their activities, opinions and habits which are being generated and stored in the databases for the purposes of selling, distributing and advertising. Database companies provide services to various organizations and companies in hopes of retrieving personal information about the cliental without their approval or knowledge, which is a direct violation of their right to privacy (Rauhofer, 2008). There are several invasions of privacy and communication such as email addresses and information, global positioning satellites (GPS), and loyalty cards. Nonetheless, there are laws in place to combat the invasion of privacy such as the health information portability accountability act (HIPPA). In today’s society email is a fast and convenient way to communicate on the go. There is email at work, on mobile devices and in the home. In an article written by Samoriski And, (1996), questions are still being raised on whether or not the Electronic Communication Privacy Act of 1986 covers true privacy. Gaps are still present in the current Electronic Communication Privacy Act (ECPA), therefore leaving room for abusive electronic surveillance and monitoring, email and cell phone interception. Therefore, technology is creating new and unforeseen boundaries in the laws of privacy. Public and private privacy is almost nonexistent as it relates to online communication or transactions, and what little is available is being destroyed. For example, the IRS has recently ome under fire for spying on Americans’ email under the guise that using email surrenders one’s expectation of privacy. Emails were not originally designed to be shared or hacked into by individuals that were not authorized to send or receive the particular email; they are private. Nonetheless, it has been known that unauthorized users have invaded personal privacy laws and retrieved individual’s emails and information concerning their private life. Simply because email exists in a public environment does not invalidate one’s expectation of privacy (Zdziarski, 2013). Laws have been established to protect the freedom of speech and print it does not specifically define the domain in which electronic communication occurs, which includes computers, telecommunication, software, data, and electronic networks (Samoriski And, 1996). As technology is transformed, the advancement in options for preventing a person from getting lost and wandering without supervision has assisted care providers in assuring their safety. Medical devices have made it possible for long-term care residents to be easily located. Medical technology has created a device that helps protect Alzheimer’s patients from wandering from the facility without medical personnel. This device is commonly called wanderguard; it will sound an alarm and notify staff that a patient is near the door or has left the building. This is another unique system and advancement in technology that stores an individual’s personal information (N. A, Wandering, 2007). Additionally, the automotive industry has used technology to create a device that allows car owners to simply unlock and lock their car doors when approaching or standing next to the vehicle. The theory is it was a new safety feature that used GPS technology to track missing persons or allow easy and safe entry into the car. Although these methods are aids in locating a lost person, these devices contain specific private information that provides personal information and their identity (N. A. , Wandering, 2007). Even though these devices have medical and safety benefits, it is another unique system which shows diminished privacy. Computer technology has advanced to the point of 1) storing bits of information about individuals over long periods of time, 2) separate databases of information that may contain pictures, tracing an individual’s physical location without their knowledge and increasing the power to use during surveillance situations. For example, social and professional networking cites, global positioning tracking systems are all used to provide information on individuals and their whereabouts. Many people voluntarily provided specific information without knowing or understanding that they are giving out private information concerning themselves, family and friends. Computers have the ability to be tracked and computer hackers can break security codes and gain access to private and secret information that one may store on their computer’s hard drive (Rauhofer, 2008). Ever been to a grocery store, pharmacy chain or a retail outlet and upon completing the purchase transaction the question is posed â€Å"do you have your loyalty/bonus card? Many people are not aware that reward, bonus and discount cards are an intrusion of one’s privacy. These ‘rewards cards’ and ‘points cards’ have encrypted information on them about the individual card holder (Albrecht, n. d. ). Abuse of information is likely. According to Elgin Community Reward (2013) more than 60% of U. S. households said that loyalty card programs were important in their shopping d ecisions, but they did not know companies were using them and their information to increase sales and revenue. These cards are structured for marketing to encourage, reward and reveal the loyal buying behavior to the store of the card holder. These cards looks like credit cards and/or have smaller versions to attach to key fobs. They contain pertinent information which the customer has furnished through the application process to identify types of merchandise purchased, the likes and dislikes of the consumer. While the Fourth Amendment protects people against unreasonable searches and seizures of government officials, The Health Information Portability Accountability Act (HIPAA) attempts to protect individual private medical information and ensure that it will remain safe and secure in storage or transit via the internet (Malcolm, 2005). According to Malcolm (2005) as technology moves into the twenty-second century and the distribution of information widens via the internet individuals information is going to become less private and more apt to become public (Malcolm, 2005). HIPAA of 1996 provides legal protection for a patient’s medical records and ways to file complaints. It is normally one of the first documents given to a patient completing paperwork. In a society where technology is the way of communication, doing business and functioning on a daily basis, privacy is not in the front of he technology movement. As Americans in the 21st century living amidst social webbing, internet technology, electronic communication, GPS tracking and laws of privacy, many issues still surface regarding the ability to provide acceptable and appropriate privacy. Despite technology advancements and current security configurations, online users still feel their personal data and privacy is vanishing. Privacy in the 21st Cent ury is possible with the advancement of technology but at the hands of those who created technology for the consumer. Privacy has taken a new meaning and redrawn the boundaries of the right to privacy from where they have been traditionally outlined. Politicians have helped reshaped society rather than society itself. Zdziarski (2013) suggest that when politicians and lawyers begin to control how society views privacy, it can only lead down the path to an unavoidable authoritarian government, with surveillance, constant monitoring and the mindset that Big Brother is always watching. Many Americans cherish their privacy, and it is essential to a free country, so much that the framers of our Constitution made it an exclusive item in our Bill of Rights (Zdziarski, 2013). Individuals’ right to privacy should be protected. They have the right to use computers, email, social cites and handle day-to-day business without the fear of their privacy being invaded. As a country that holds democracy in high esteem, individuals cannot survive without any of their constitutional rights or freedoms: free speech, the right to keep and bear arms, or the right to protect ourselves from an overstepping government. Privacy was never meant to be taken for granted and it was not meant to be taken away from Americans. In conclusion, privacy is almost impossible in the 21st century. Entities like credit reporting agencies, the internet, debt collectors, human services departments has given so many companies and individuals’ access to others’ information without questioning why it is being obtained or the purpose of housing one’s personal and private information. Although computers, organizations and companies have passwords and protective policies in place to discourage and keep one’s personal information protected, a lot of Americans are finding out that their personal information, bank and credit accounts are being sold from one company to another, to obtain intelligent about who you are and your interests. In doing this, companies use this approach to deliver personal advertisement to you of offers, goods and services directly connected to your happiness. Payments are other common reasons for information being sold.

Running Head Quattroporte Inc Foreign Based

Running Head Quattroporte Inc Foreign Based As executives with the Canadian-based software company, Quattroporte Inc, we were charged with identifying the most suitable location for opening a foreign-based subsidiary to process sales outside of North America. Offshoring will help maximize profits for our organization which is in a period of hyper growth. As part of this study our team will be looking at the jurisdictions of Ireland, Gibraltar and the Isle of Man. To analyse the suitability of the aforementioned jurisdictions we will be discussing issues of globalization, tariff and non-tariff trade barriers, trade regulations, regional trading arrangements, international factor movements and multinationals, foreign exchange and risk strategies, international/regional banking factors, professional services support, taxes, capital flow/repatriation of profits, IP rights, political and policy direction, and country risk/freedom. Selection criteria will be explained and weighed for each jurisdiction. Results of this analysis will yield information which will inform managerial decision-making in establishing our foreign-based subsidiary. IRELAND Background Over time, Ireland has become a significant offshore jurisdiction. A full-fledged member of the European community, it has managed to attract significant international business commitments through its attractive taxation reductions. Lying to the West of Great Britain, having gained independence from the latter in 1922, this English speaking country of 3.5 million (1.2 million live in Dublin) is governed by a democratically elected parliamentary government. Population 4.7 million Labour force 2.1 million Unemployment rate 14.6% Public debt 118% of GDP. Communication Ireland possesses a modern digital system using cable and microwave radio relay. Transportation Ireland benefits from an extensive network of airports (16), railways (3,237 km), roadways (96,036 km), waterways (956 km), and a merchant marine (31). Government Ireland is a republic and has a parliamentary system of government. The head of state is the elected President of Ireland who serves for a 7-year term. Ireland also has a prime minister (called the Taoiseach) who is nominated by the House of Representatives (called Dà ¡il Éireann) and then appointed by the president. Besides the lower house, the House of Representatives, there is also an upper house, the Senate (or Seanad Éireann). Ireland is a member of the European Union and one of the original 11 countries to adopt the euro as its currency in 1999  [1]  . Ireland is politically stable and their government is well on its way to reduce planned reductions of public servants. Economy Since 2008, Ireland has suffered from a significant debt-laden bust following the Celtic Tiger boom which had been predicated on debt and an unsustainable housing bubble. Although they experienced a significant drop in economic activity following the 2008 financial crisis, the Irish government has made significant efforts to rectify the situation. This has included the establishment of a National Asset Management Agency (NAMA) in 2009 and across-the-board cuts in spending  [2]  . Half of the top 50 banks and 20 insurance companies are hosted in Ireland. In 2008 the International Financial Services Centre (IFSC) investments were equivalent to 11 times Irelands GNP. The Irish Stock Exchange hosts about a quarter of international bonds. Taxation Since October 1999, all Irish companies are liable to Irish corporation tax (regardless of where they are controlled or owners country of residency), they are no longer tax-free entities and must therefore pay Irish corporation tax, register with Internal Revenue Commissioners, and file annual tax returns. They have also established an extensive network of tax treaties which include the provision of exchange of information. This makes it important to ensure that management is based somewhere fiscally neutral. The following three principal elements make Ireland stand out as a tax haven  [3]  : Corporate Taxation in Ireland is set at 12.5% on profits for all trading companies (non-trading income is taxed at 25%). A 25% corporate tax rate relates to passive income whereas capital gains tax is 30%. Near-absence of transfer pricing rules (source of loopholes in international tax) lets multinationals artificially relocate their profits away from Ireland, usually via transfer pricing mechanisms, to lower-tax or zero-tax jurisdictions. As such, large portions of multinationals profits are sheltered from Irish tax. Membership in the European Union grants Ireland political stability and special access to European markets, membership has also kept it tax haven blacklists (e.g. Caymen Islands and Bermuda), and many countries that would apply withholding tax on interest paid to traditional tax havens do not apply them to Ireland because its classified as onshore. Relationships with International Bodies Overall, Irelands place within the European Union, weak rules on transfer pricing, and broad network of tax treaties make it particularly attractive for offshoring. Case in point, according to a recent study, 60% of companies pay no to virtually no corporation tax. Effective tax rates were estimated at 7.3% in Ireland compared with 37% in France and 26% in Canada  [4]  . This has resulted in other European countries crying foul play and also triggered beggar-thy-neighbour policies. They still have much work to do to implement better financial transparence. Intellectual Property Protection Ireland ranks 7th on the Global Intellectual Property Index (GIPI)  [5]  . Ireland is a common law jurisdiction with an independent and efficient court system, a wide range of legal protections for the creators/owners of Intellectual Property Rights and the possibility of obtaining generous state grant assistance with research and development projects. Isle of Man Background The Isle of Man is an internally self-governing dependency of the British Crown and the people are British citizens. It is not formally part of the United Kingdom but is within the British Isles. The Isle of Man has its own currency the Isle of Man pound (Manx) that runs at par with the UK pound. Douglas is the Capital city and the largest town and the entire island is very small at 570 sq. miles. The primary language for business is English. The unemployment rate is very low at 2.6% and the standard of living is high with a life expectancy of 80.76 years and has a very low crime rate. Population 85,421 Labour force 41,790 Unemployment rate 2% Public debt Nil. Communication The Island is known to have a world-class telecommunications infrastructure and offers a full range of services including voice and data communications. Transportation The Isle of Man is very small and has therefore very little transportation infrastructure. It has one airport, a small railway (63 km), roadways (500 km), and a sizable merchant marine (98). Although 321 ships are registered in the Isle of Man, 223 of these are foreign owned. Government The head of the Isle of Man Government is the Lieutenant Governor. The executive head is the Chief Minister. The capital contains both the government offices and the parliament chambers. (Tynwald). The Isle of Man is claimed to be the oldest continuously operating government in the world. It is a dependency of the Crown so is able to set many of its own laws except on issues of defense, foreign affairs and consular services. Isle of Man contributes financially to the UK for these services and protection. Economy The Isle of Man has a very impressive track record regarding its economic success. The Isle of Man has been a remarkable economic story in the past three decades and has benefited from 28 years of continuous economic growth as quoted from an Ernst and Young Report, Isle of Man: Economic Report dated May, 2012. The GDP of  £3.2 Billion ($4.9bn US) is very high for a population of only approximately 85,000 people  [6]  . The Isle of Man also enjoys full and free access of Industrial and Agricultural goods movement with the European Union under Protocol 3 of the Treaty of Succession. Isle of Man has been successful in diversifying its economic base away from Agricultural to more diverse selection including financial services, aerospace and information communication technology (ICT). Taxation The Isle of Man sets its own taxes independently of the United Kingdom. The Isle of Man has no separate corporate, estate or inheritance or gift taxes. Income tax is levied at relatively low rates and VAT (Value added tax) is applied in a very similar manner as the UK. Companies are subject to income tax and not a separate corporate tax. Income tax is often zero unless they are engaged in earning profits from Isle of Man land e.g. rental income or property development or from banking then the rate of tax is 10%. Residents of the Island pay up to 20% of their total income to a maximum of 120,000 in tax which has proven attractive for the very wealthy. Capital gains tax is zero  [7]  . Since many view the Isle of Man as a tax heaven there are certain risks with this location. For example the Subsidy towards VAT has been removed by the UK to the Island in the amount of  £200 million yearly which has a big impact on their ability to keep taxes at zero. Also, there can be a negative connotation from working out of an area that is known to be a tax heaven. Relationships with International Bodies The Isle of Man became recognized as part of the WTO under the United Kingdoms ratification agreement in 1997. Also OECD (Organization for Economic Cooperation and Development) recognizes the Isle of Man as a member under the United Kingdom. Other bodies such as FATF, FSF and the IMF all have the Isle of Man in good standing with high levels of controls and protections in place. IMF had done a detailed assessment of the Isle of Mans regulatory and anti-money laundering framework in late 2002 and determined that Isle of Man had a high standard of compliance with all assessed areas  [8]  . Intellectual Property Protection The Isle of Man has a modern system of copyright protection. Computer software is protected in the same manner as prescribed in EC directives. The Isle of Man does not have its own trademark register but the UK system extends to the Island. UK trademarks are protected under Isle of Man civil law. Similarly, UK Patent law extends to the Island and Isle of Man law protects UK registrations. The UK ranks in 2nd place on the Global Intellectual Property Index (GIPI) slightly behind 1st place Germany  [9]  . GIBRALTAR Background Strategically significant, Gibraltar was relinquished to Great Britain by Spain in the 1713 Treaty of Utrecht. This led to the British garrison being declared a colony in 1830. In 1969, Gibraltar was granted autonomy by the UK which led Spain to close their border and sever all ties. Between 1997 and 2002, the UK and Spain held talks aimed at establishing a temporary joint sovereignty over Gibraltar. This move was however rejected by most Gibraltarians following a 2002 referendum. Tripartite talks have continued since 2004 with the hopes of resolving current disputes and developing cooperation agreements dealing with such things as taxation, communications, customs services, and other contentious issues. In 2009, a dispute over territorial waters gave rise to sporadic non-violent confrontations between Spanish and UK naval patrols. Of particular importance is the non-colonial constitution which was enacted in 2007, and the European Court of First Instance recognizing Gibraltars right to regulate its tax regime. The UK is however still responsible for looking after matters of defence, foreign relations, internal security, and financial stability  [10]  . Population 29,034 Labour force 12,690 Unemployment rate 3% Public debt 7.5% of GDP Communication Adequate, automatic domestic system and adequate international facilities. Transportation The Isle of Man is very small and has therefore very little transportation infrastructure. It has one airport, few roadways (29 km), and a small merchant marine (13). Although 267 ships are registered in Gibraltar, 254 of these are foreign owned. Government The monarchy is hereditary; governor appointed by the monarch; following legislative elections, the leader of the majority party or the leader of the majority coalition is usually appointed chief minister by the governor. Economy Gibraltar adheres to the common law charter and its workforce is highly-educated. The Gibraltar Pound serves as the official unit of currency (in monetary union with the UK pound sterling). No foreign exchange regulations are in effect and complete freedom exists to move funds in and out of Gibraltar as well as the ability to convert funds to any other currency. Taxation The overall corporate tax rate is 10%. Companies pay tax on income that is accrued and derived in Gibraltar. If it can be proven that said income is not accrued and derived in Gibraltar, the income is non-taxable. The company can apply to the Commissioner of Income Tax to have this confirmed in an advance tax ruling (subject to certain conditions and restrictions). Furthermore, there are is Capital Gains Tax in Gibraltar  [11]  . Relationships with International Bodies As a member of the European Union, Gibraltar is subject to almost all European Law. Gibraltar can already take advantage of European Union directives that facilitate cross border business within the European Union in respect of insurance, banking and investment services. Gibraltar licensed or authorised financial institutions can provide services throughout the EU and EEA without having to seek separate licenses or authorisation in the host Member State. This is known as the passporting of financial services. Intellectual Property Protection A companys trading name, product/service brands, associated strap lines, logos and other aspects of get-up or brand image can be protected as registered trademarks. A trade mark must have been previously registered in the UK prior to being registered at Gibraltar Companies House. Patents must also have been previously registered in the UK prior to registration with Gibraltar Companies House. Recommendation To come to a recommendation we compared each jurisdiction using the eight risk factors identified in Table 1. As such, each factor was assigned a value from 1 thru 5, 1 being very low risk and 5 being very high risk. This risk analysis allowed us to identify which jurisdiction provided the least amount of risks based on the selected criteria. Such data provided valuable insights into the relative stability of the economies as a whole, their ability to keep taxes low, the repatriation of funds back to the head office and highlights known risks associated with each country. Table 1: Risk Assessment for jurisdictions Ireland Isle of Man Gibraltar Economy Low Risk (2) in recession following collapse of the real estate bubble high unemployment Low Risk (1) strong GDP; low unemployment Low Risk (1) strong GDP; low unemployment Government Low Risk (2) Low Risk (1) Low Risk (1) Taxation Low Risk (2) Low Risk (1) Low Risk (1) very straight forward Repatriation of profits Low Risk (1) Low Risk (1) Low Risk (1) very easy and straight forward Relationships with International Bodies Low Risk (1) Low Risk (2) some countries are disagreeable with its territorial legal status High risk (4): major territorial ownership and political disagreement with neighbouring Spain Intellectual Property Protection Low Risk (1) Low Risk (1) UK rules Low Risk (2) UK rules + Gibraltar registration Technology Infrastructure Low Risk (1) Low Risk (2) adequate but not excellent Low Risk (2) adequate but not excellent Costs of setting up merchant account with internet low cost credit card transactions processing Low Risk (2) competitive internet based rate but more expensive than offshores Low Risk (1) Competitive internet based rate Low Risk (1) Competitive internet based rate Total Risks Summary 12 10 (Lowest) 13 Best Choice We also looked at other factors including GDP, unemployment rates, and various tax rates (corporate tax rate, capital gains tax, and stamp tax) to determine overall suitability (see table 2). Once again, the Isle of Man stands out due to its 0% tax rate and sound economic indicators. Table 2: Summary Stats We also looked at some financial considerations in dollar amounts. As such, Table 3 provides some financial data on the impact of taxation if our company made a profit of $5M or $55M and we show the after Corporate tax amount resulting from such calculations. We also added a column to show the impact on profits if we remained in Canada and did not use a subsidiary. As you can see the Isle of Man has a distinct advantage over all other competitors and with no Repatriation costs it has a substantial benefit over the Canadian market place as well. Table 3 Impact of Taxation on Corporate profits Corporate Profits (approximate) Ireland Isle of Man Gibraltar Canada Profits $5,000,000.00 $4,375,000.00 $5,000,000.00 $4,500,000.00 $3,900,000.00 Profits $55,000,000.00 $48,125,000.00 $55,000,000.00 $49,500,000.00 $42,900,000.00 CONCLUSION Opening a foreign-based subsidiary to process sales outside of North America can be very beneficial given that Quattroporte is looking at international trading. By establishing such a subsidiary, we will be able to circumvent withholding taxes on outgoing payments of dividends, interest and royalties. The routing of dividends through jurisdictions with favourable double tax treaties can help our organization avoid many such tax retentions. The key issues we looked at were: Zero to very low withholding taxes on dividends. No taxes in the jurisdiction of the holding company. Zero to very low withholding taxes on dividends (paid from holding company to shareholder). Although not a crucial immediate issue we should also consider whether our company would be subject to any tax on a future disposal of the subsidiary, or whether there would be any tax on a disposal of the holding company shares. It will also need to be considered whether Canada has any special provisions that apply to dividends from tax haven jurisdictions given our intent to locate to such countries. When identifying the most suitable location for opening a foreign-based subsidiary, we have found that the Isle of Man with its array of tax benefits, stable government, strong economy, and myriad of corporate and financial services will ultimately save our organization money, increase profits and streamline the operating costs of our business.

Music Comes and Goes :: Exploratory Essays Research Papers

Music Comes and Goes    Different styles of music effect people in many ways. The different styles could be different in religion, culture, and their messages towards the public. Because of the many styles , many questions are found concerning how different music effects people in different ways. Every style of music have their own beats, melodies, and instruments which give different effects to the human year. From that difference people percieve these styles of music in many ways. Some people seem to fancy one type of music more than the others, some people can listen to almost any type of music without haste while some do not really care for music at all.    What kind of music do different age groups listen to? That really is a matter of young people preferring fast beats compared to the adults that prefer easy listenning tunes. Young people from ages fourteen to around the early twenties seem to get into music that have lyrics that contain stories or thiemes on sex, violence, and relationships. Especially music that contain explicit lyrics are popular among the teenagers. The reason behind that is that teenagers are put into a situation where they aren't aloud to do many things concerning their age such as drinking, smoking or seeing highly rated movies. That makes teenagers want to do things that are against the rules to show more individuality among their peers and to appeal their social sides.    Also being in a compressed environment makes the teens to want to rebel in one way or another to feel more independent and strong. On the other hand once you are an adult facing many responsibilities and have true independence, people seem to listen to music with slower beats or music with a realistic point of view on life. Because the person reached adulthood doesn't mean they get calmed down. there is no proof for that . But because of the difference between independence among the teenagers and the adults , adults seem to listen to whatever music they 've chosen as their type of music during their teenage years while teenagers are in the process of searching for what music is the ultimate for themselves . So in a easier way it means that adults are more concervative and teenagers are more liberal about listening to music. Another factor concerning what the different age groups listen to is that music has its biorythm, saying that some types are more popular than the other at certai n times until another type of music takes over.

Doctor Faustus by Christopher Marlowe Essay -- Doctor Faustus Christop

Doctor Faustus by Christopher Marlowe Elizabeth I came to the throne of England during a time of intense religious turmoil and political uncertainty. By the end of her reign, England stood as the first officially Protestant nation in Europe; however, tensions between Protestants and the repressed Catholic minority continued to plague the nation. Much of the literature produced during the time of her reign reflected sensitivities to religion and resulting political intrigues. In his play Doctor Faustus, Christopher Marlowe places the title character in a power struggle similar in form to those conflicts dominating Elizabethan life. Yet rather than a battle among courtiers for royal favor, the battle in Doctor Faustus pits god against the devil in a struggle for the possession of a man’s soul. Reflecting the cultural and religious context of the sixteenth century, Marlowe’s Doctor Faustus comments on prideful ambition, which leads to a loss of salvation for human pawns in the cosmic power-struggle for s ouls. In a conflict similar to that existing between English Protestants and Catholics, Faustus must choose between God and the Devil, risking his eternal life in anticipating which will be the winning side. When Henry VIII broke from the Catholic Church and established the monarch as the head of a new English Protestant Church, he made religion largely dependent on politics. In reference to Marlowe’s treatment of religion in Dr. Faustus, John Cox writes, â€Å"Marlowe’s implicit reduction of the Reformation to a struggle for power is an acute response to the secularization introduced by the Tudors. . . . Protestants made religion a matter of crown policy, and thus comparatively a matter of mere power† (114). When Ma... ...he struggle for power between God and Lucifer reflects the religiously-based political struggles under the reign of Elizabeth I. The horrors of the struggle for a man’s soul in which the need for power outweigh the gifts of God’s grace reflect on the consequences of a secularized state in which religious devotion is largely reduced to a matter of political supremacy. Works Cited Bowman, Glen. â€Å"Elizabethan Catholics and Romans 13: A Chapter in the History of Political Polemic.† Journal of Church and State 47.3 (2005): 531-44. Cox, John D. â€Å"The devils of ‘Doctor Faustus.’† The Devil and the Sacred in English Drama, 1350-1642. Cambridge: Cambridge UP, 2000. 107-126. Marlowe, Christopher. â€Å"Doctor Faustus.† Norton Anthology of English Literature, Vol. 1B. Edited by M.H. Abrams and Stephen Greenblatt. New York: W. W. Norton and Co. 2000. 991-1023.

Reading, Writing and Children’s Literacy Essay -- Education, Language,

In order to assist children in their education, educators must have a vast knowledge of various text types and how children will learn most effectively the components of each text type as well as when and where to use them within society. As educators, we need to constantly be aware of how we can support students to use language in order to learn effectively. The purpose, structure and language features of all the various text types are essential components of an educators understanding of the subject in order for them to educate students. Halliday’s functional approach to language as well as a much broader understanding of the socio-cultural approach to language is crucial to take into consideration when planning programs to educate students about language and text types. The purpose of writing to socialise is to help writers maintain or improve relationships. It is frequently used to explain, advise, request and describe events, experiences and information important to the writer. Different text forms used to socialise include thank you notes, greeting cards, invitations, social sites, emails and letters. These forms of writing can be formal or informal in tone, depending on the relationship between the writer and the audience. This particular text type is used help to share information important to the writer, there may be an assumed knowledge of some of the content included and information is generally written as the writer would speak. The structure and language features of this particular text type vary greatly according to the purpose and audience, but generally each will contain first and second person pronouns, specific participants, questions or statements. Concise language is used as well as simple past tense re... ...ate fully in the society in which they live. Educators must ensure students have a deep understanding of writing as a social construct and provide students with opportunities to practice using language as a social tool so as they can express themselves with confidence. Works Cited Emmitt, M., Zbaracki, M., Komesaroff, L., Pollock, J. (2010). Language & learning: An introduction to teaching (5th ed.). South Melbourne VIC: Oxford university press. Steps professional development. (2005). First steps: Writing resource book (2nd ed.). Belmont WA: Author. Win Jan, L. (2009). Write ways: Modelling writing forms (3rd ed.). South Melbourne VIC: Oxford university press. Winch, G., & Ross Johnston, R., & March, P., & Ljungdahl, L., & Holliday, M. (2010). Literacy: Reading, writing and children’s literacy (4th ed.). South Melbourne VIC: Oxford university press.

Action Learning Review

The Longwall department is responsible for the majority of coal production at the mine and hence, revenue for the business. The management group in this department consist of five staff members, with the Superintendent as the senior person reporting to the Mine Manager. As Technical Services Manager I am a member of the senior management team for the mine, and a peer to the Mine Manager. However, I have no direct authority over the Longwall department. Although it is suited to the approach, the Longwall department does not tend to operate effectively as a team.Whilst there is a clear annual performance target set by senior management, there will often be confusion amongst the group when they attend the mine’s planning meetings as to what the specific short term priorities for the department should be and the best way to achieve them. This confusion invariably leads to conflict in these meetings between group members, with individuals attempting to ensure that their specific ar ea of responsibility is not affected by the other’s individual priorities.There has been a high turnover of staff in the past year and the overall performance of the Longwall has been poor, with production results 40% below budget impacting significantly on the profitability of the business. Analysis The Longwall mining process is complex and to be successful requires reciprocal interdependence of tasks (Thompson, 1967). The engineers must work closely with the operations staff in the department through the planning and implementation stages to ensure safe and productive operations with minimal unplanned delays.This requirement of interdependence makes the Longwall process ideally suited to a team approach for management. Although it is a small group comprised of five staff with complementary skills, and a common production target for the year, the Longwall department does not currently satisfy the requirements of Katzenbach and Smith’s (1993) definition of a team. The y fail to define short term goals and work processes which would lead to achievement of the annual production target and, in addition, the group does not hold themselves mutually accountable for their performance.The lack of team approach towards these highly interdependent tasks leads to competing short term priorities within the group and results in poor overall performance. One of the key reasons that the Longwall department has failed to come together as a team is a lack of group cohesiveness (Shaw, 1981). The members of the group are heterogeneous (Managing People & Organisations, 2006), with different expertise and experience and as a result there is often competition and conflict (Raelin, 1985) with regards to the best approach to various tasks.This is potentially linked to the lack of specific short term goal setting completed within the group as they seek to avoid conflict because they lack the interpersonal skill of conflict resolution (Managing People & Organisations, 200 6). However, this conflict inevitably occurs when the group attends the mine’s planning meetings, as the individuals promote different priorities and ideas. If the group was more cohesive and co-operative, individuals would not feel threatened by other members and the heterogeneity of the group could be harnessed in a positive way through creative and flexible solutions to problems.For example one of the mining staff may have a different solution to an engineering problem which was not considered by the engineers. The lack of cohesiveness has led to a high turnover of staff over the past year. This means that Tuckman and Jensen’s (1977) life cycle of the group has had to return to the forming stage of the on a number of occasions and this in turn has hindered the development of group norms (norming stage) which would enhance co-operation within the group and is essential to achieve the required performance.This lack of progress through the group life cycle is also link ed to the level of competition between heterogeneous group members as they battle for power and influence in the group. The required short term goal setting and work approaches would be more easily achieved by a cohesive group. If the group was able to achieve the latter stages of the life cycle it is likely that group cohesiveness would be high and there would be significantly less staff turnover.The management processes at the mine currently manage individuals rather than teams (Hackman, 1990). This is linked to the Longwall department’s reluctance to embrace mutual accountability for performance and also the reluctance of the Superintendent to effectively lead the group as a team, as discussed below. Remuneration and bonuses are reviewed on the basis of individual performance, with little accountability for performance as part of a team. This leads individuals to â€Å"protect† themselves by making excuses and blaming others for poor performance.It also encourages i ndividuals to focus on the specific tasks and priorities that are linked to their individual performance rather than those best suited to the overall department’s performance, resulting in conflict and a lack of co-operation in the planning and implementation of tasks. On the basis of Thompson’s (2000) model, the Longwall department achieves two out of three essential conditions to be an effective team. The group has the requisite knowledge, skills and ability to complete the required tasks and their motivation to do so is evidenced by the long hours that each individual spends at work focussing on those tasks.However, as mentioned earlier, the group lacks co-ordination strategies such as short term goal setting and work method development which prevents them from developing into a real team. In addition, Thompson’s team effectiveness model also requires an appropriate environment in which the team can operate. As discussed earlier, the design of the team is app ropriate however the requisite organisational context and team culture are currently absent.As can be seen from the earlier analysis, the management of the Longwall mining process is well suited to a team approach, provided that the personnel are managed effectively as a team rather than as individuals in a group. On the basis of Katzenbach and Smith’s team performance curve (1992) the Longwall department is currently at the potential team stage. The individuals in the department have a clear annual production target and are all working hard to achieve it, however, they lack specific short term goals, a common working approach and an attitude of mutual accountability.To achieve the desired performance and meet the annual production targets, the team will need to move from the potential team stage to the real team stage. Improvement Planning From my analysis of the Longwall department I have identified three specific improvement opportunities that I would pursue if I was the M ine Manager to move the team from the potential team stage to the real team stage. Firstly I would look to improve the group’s specific competencies essential for effective teamwork through formal training and improve group cohesiveness through team building activities.Secondly I would implement a process to facilitate the setting of short term goals and work methods to achieve them. Finally I would modify the performance management system and remuneration packages for the individuals in the department to reflect a team based approach rather than individual management. However, prior to beginning the improvement processes I would begin calling the department the Longwall team so that they begin to identify themselves as a team rather than a workgroup or department.To improve the group’s task-related and interpersonal competencies, which are important for effective teamwork, I would organise for the group to go off site together for one week of formal training and team building exercises (Managing People & Organisations, 2006). This training may need to be ongoing. It is important that the group attends this training together so that they can begin to build mutual trust and respect and develop social capital (Lengnick-Hall and Lengnick-Hall, 2004).It is also essential that the training is held off site to ensure there are no distractions. One possible obstacle to carrying out this training is that taking the whole group offsite at the same time leaves the workforce with a lack of supervision or direction. To overcome this I would arrange the Superintendent of another area of the mine who has significant Longwall experience to cover the absence of Longwall Superintendent. I would also arrange for the mechanical and electrical engineers from the engineering department to provide coverage from an engineering perspective.The success of this training can be measured through an assessment process conducted by the training organisation at the end of the training program to examine the understanding and application of the concepts by the individuals in the group. A questionnaire completed by each member of the group would also be implemented to determine their perception of the applicability and success of the training. To facilitate the group’s setting of short term goals and work methods to achieve them, I would send them off site again for two days with an external facilitator.This forum would also include team building activities to break up the workshop and continue to promote team bonding. They would utilise the task-related competencies gained in the formal training process to develop and document short term goals based on achieving the annual production targets set by senior management. They would also be required to assess the potential obstacles and risks to achieving their short term goals and develop and document contingency plans to overcome those obstacles. It is essential that the team develops the goals togeth er so that they have ownership and commitment to achieving them.They need to ensure that the goals and work methods focus on performance not just togetherness (Katzenbach and Smith, 1992). Again, a potential obstacle to this process is taking the group offsite together leaving the workforce with a lack of supervision and direction. This would be addressed in the same manner as previously for the formal training. A second potential obstacle/risk to this process is the quality of the external facilitator. If this person does not have the appropriate skills to keep the workshop on track and the understanding of the desired outcomes, it is likely that the workshop will not be successful.To overcome this obstacle I would interview potential facilitators and seek references from others who have used them in the past. Once selected, I would ensure that the facilitator is very clear about the purpose of the workshop and the required documented outcomes. To measure the success of this worksh op I would review the documented short term goals to ensure that they will allow the team to meet the annual production target and I would also assess the adequacy and relevance of the contingency plans to overcome the identified obstacles and risks.A second measure will be whether or not the group achieves its self developed short term goals over the following weeks. To modify the performance management review system I would change it from an individual performance review by the Superintendent to a 360 degree review process. This review would be based on individual contribution to the team performance as viewed by other members of the team and will provide valuable feedback for individuals.I would also change the remuneration system for the individuals in the team to incorporate a bonus related to Longwall performance as a team measured on the basis of coal produced against targets (Gross 1995). This would encourage the team culture to develop with individuals supporting each other and keeping each other on track rather than pursuing individual priorities. One obstacle to this could be the feeling that some things which could impact Longwall production are out of the management team’s control, such as geological conditions.To overcome this I would document the potential influences on performance which are not controllable by the team and undertake to discount the production targets by a proportional amount to any performance impacts suffered to ensure that the bonus arrangement is not compromised. The measure of the success of this improvement strategy will be the achievement of production targets over the short and long term. References Gross, S. E. 1995, Compensation for teams: how to design and implement team-based reward programs, American Management Association, New York.Hackman, J. R. 1990, Groups that work (and those that don’t), Jossey-Bass, San Francisco. Katzenbach, J. & Smith, D. K. 1993, The wisdom of teams: creating the high perform ance organization, McGraw-Hill, London. Katzenbach, J. & Smith, D. 1992, ‘Why teams matter’, extract from The wisdom of teams: creating the high performance organization, in The McKinsey Quarterly, no. 3 of 1992, pp. 3-27. Lengnick-Hall, M. L. & Lengnick-Hall, C. A. 2004, ‘HR’s role in building relationship networks’, Academy of Management Review, vol. 17, no. 4, pp. 53-63.Managing People and Organisations, 2006, Unit 5, pp. 1-56, AGSM MBA (Executive) Program. Raelin, J. 1985, The clash of cultures, Harvard Business School Press, Boston. Shaw, M. E. 1981, Group dynamics: the social psychology of small group behaviour, McGraw-Hill, New York Thompson, J. D. 1967, Organizations in action, McGraw-Hill, New York. Thompson, L. 2000, Making the team: a guide for managers, Prentice-Hall, Upper Saddle River. Tuckman, B. & Jensen, M. 1977, ‘Stages of small group development’ Group and organisational studies, vol. 2.