Monday, August 12, 2019
Alice in Wonderland is a book that appeals to children and adults Essay
Alice in Wonderland is a book that appeals to children and adults alike - Essay Example The first element that will appeal to children is the fact that the main character in the book is a child. Children appreciate being told stories in which a girl or boy of their age-group are the protagonist. Also, while few children today will completely understand the situation of a Victorian school-girl, they will appreciate and perhaps even empathize with feeling bored when there is nothing else to do. Every child would love for the games they play within their imagination to magically come to life as they do when she hears a rabbit say "oh dear, oh dear, I shall be late" and then its action in taking "a watch out of its waistcoat pocket" (Carroll, 1992). There is an immediacy and vivid nature to the Carroll's descriptions of both animals and events within the story that appeals to children. While what occurs in the story can seem quite complicated at times, especially compared to many more modern children's stories, they are also recounted in a concrete and memorable manner. The various animals that appear in the pool of tears, the Cheshire Cat, the animals at the tea-party and the various creatures in the game of cards are all described in a way that will appeal to children. ... Thus the shrinking and enlarging that she undergoes, together with her various other adventures, introduce the children to the constant changes that occur in the book In many ways the children may be attracted to the story because it reflects their own experiences while dreaming and day-dreaming. The manner in which the story develops with the insane croquet game and the rather violent Queen who wants to execute all and sundry for the smallest of supposed transgressions appeals to children because they appreciate stories that may disturb them if not outright frighten them. Children do not appreciate being talked down to, or being presented with a sugar-coated view of the world that is not realistic. Carroll does neither. He presents a strange and exotic fantasy-world in which Alice can play croquet (or at least try to) with a flamingo and a hedgehog. This is a "fun" idea which nevertheless presents a rather bizarre view of the world. One of the most remarkable features of this world is the manner in which there is apparently no sense of morality within the book. The Queen states "off with his head" at the slightest provocation, even to the Cheshire Cat who is, of course, only a head when he appears at the croquet game. Carroll does not fall into the tendency of many children's books to moralize, he rather presents an amoral world in which things occur at random. The Cheshire Cat appears and disappears for no apparent reason, and refuses to play into the supposed social order of this world. So when the King says "it may kiss my hand, if it likes", the Cheshire Cat replies "I'd rather not" (Carroll, 1992). This exchange might be seen as a microcosm of
Sunday, August 11, 2019
Organisations have different forms ranging from sole trader to large Essay
Organisations have different forms ranging from sole trader to large multinational corporations. Choose an organization of your choice and complete the followin - Essay Example The Coca-Cola is one of the most celebrated brands among all the world-class products and industries. The title, trademark and logo of this giant organisation are thought to be the symbol of reliance and confidence. Introduced in May 1886 in Atlanta, Georgia, Coca-Cola company has become very much popular among the people of various age groups and socioeconomic classes all over the globe. Right now, it is at the top in respect of sales among the soft drinks, mineral water and food products of the globe. During the last many decades, the organisation has been the sponsor of mega events and grand ceremonies including Olympic Games, World Cups, G-8 conferences and other domestic, national and international ceremonies. An international organisation makes its plans and devises its strategy for the people of the whole world without discrimination; so it always maintains a universal thoughtfulness and a global vision while manufacturing and selling its products. The products of a multinational organisation are welcomed and well-known at divergent parts of the world, which enhances its popularity and unconditionally supports the company in respect of its sales volume and sound reputation. A global product always paves the way towards innovative ideas in manufacturing and marketing, which is also beneficial for the local brands to improve their quality and present their products to the customers in a refined way. An international brand contains its offices, outlets and factories everywhere on the Earth, where it hires the services of the people as its employees in every country, which is highly supportive in respect of introducing new products and presenting novel ideas in a refined way.. The multinational brand has wide range of its consumers, which not only results in the manufacturing of new tastes, but the brilliant brains existing everywhere as the employees of the company do not let the rival brands beat their company. A
Saturday, August 10, 2019
MS Project and Team Leadership Assignment Example | Topics and Well Written Essays - 750 words
MS Project and Team Leadership - Assignment Example Identifying and eliminating unnecessary spending is the need of the hour and can take us back on track. Together we need to explore all possible avenues to limit spending and even change the financial strategies if required. As you all know failure to stick to the budget can seriously hinder the project and have negative effects on the organization as well. Usually high performance is linked with increase in productivity and better and speedy results. A high performance team is one in which every member strives to achieve better results, is capable of solving problems faster and readily adapts to change. On the other hand, one poor performer in a team can take the whole team down and lower the productivity (De Dreu & Weingrate, 2003; Shepperd, 1993). It is said that the performance of an employee depends directly on motivation and the attitude of the employee (Akanbi, 2011). Sometimes an otherwise capable team member underperforms because he is uncertain of his roles and responsibilities and does not know what is expected of him (Coutu, 2009). This lack of clarity reflects on the work. In such cases the leader should explain the role clearly and then discuss with the team member what the priorities should be. Leaders can help such team members through consistent feedback. Feedback helps the team members to identify their goals and direction. For instance in case of this project, if the team member is not clear about the overtime policies than the overtime plan he designs will not be acceptable. Lack of motivation is another reason why a team member may underperform (Davidson et al, 2005). In such cases the underperformer can be improved through carefully targeted training. The leader must understand that no two employees can be motivated the same way. Some team members get motivated when treated as an equal. Leaders can motivate such team members by
Friday, August 9, 2019
Executive Compensation Essay Example | Topics and Well Written Essays - 1750 words
Executive Compensation - Essay Example There is an ongoing public indignation over the idea that there are executives who are rewarded handsomely in firms that are experiencing financial losses, facilities closure and employee dislocations in the form of cuts in pay and benefits and forced terminations. At a time when the public is looking for someone or something to blame, is it correct to cap the current executive compensation in the US? This paper will explore this possibility and its impact on American capitalism, whether such a move would be beneficial or harmful to the economy. In the United States, the capitalistic system rewards high risks with high rewards and that executives are paid astronomical amounts for their skills and capabilities. The executive compensation in the US consist the total rewards received by the top-level executives of a corporation. These high-ranking officers include the chief executive officer (CEO), the chief operations officer (COO), the chief financial officer (CFO), as well as the other executives who hold the highest level of management in a firm. The total rewards, meanwhile, is generally consisted of salaries, bonuses, incentive payments, deferred compensation plans, stock options, and the direct provision of goods and services. The stock option for executives could surpass the worth the direct cash payments such as salaries and bonuses. Additional perks may include packages that consist housing, personal staff, transportation and other personal expenses of the top executives, which are normally shouldered by employees. A ccording to Alan Greenspan (2007), the former chairman of the US Federal reserve: A [US] CEOââ¬â¢s compensation has, on average, been tied closely to the market value of his or her firmâ⬠¦ CEO compensation at such large US corporations reportedly rose by 10 percent annually between 1993 and 2006, triple the 3.1 percent annual increase of earnings of private-company production or nonsupervisory workers. (p.
Thursday, August 8, 2019
A Very Old Man with Enormous Wings Research Paper
A Very Old Man with Enormous Wings - Research Paper Example Although this novel and story are different in the content that they analyze and the overall message that is brought to bear upon the reader, the exemplification of the magical realism that typifies Marquez method of conveyance helps the reader to more completely and fully understand the term as a function of what it means to literature and the understanding thereof. As a means to understand the literary contrast and comparisons that exist between these two stories, this analysis will consider the mechanisms by which the author relates the subtext that each story necessarily engenders. The first of these works, Marquezââ¬â¢s Hundred Years of Solitude tells the story of a local town leader who finds his life forever changed by the presence of traders who bring the marvels of modern science to his otherwise simple and somewhat backwards world. As a function of his fascination with these marvels, the protagonist immerses himself in pseudo-scientific study and alchemy in the hopes tha t he can use the marvels that these traders have brought to greatly enhance his own life, the life of his family and that of his people (Ahmad et al 47). However, the result of his experiments does not lead in the direction that he hoped as he merely becomes more and more ostracized from his own family and people; continuously seeking for borderline supernatural approaches to better himself and those around him. The story further evolves as a type of allegory with regards to how the protagonist represents the culture that comes into contact with the marvels of the Western world yet at the same time must suffer the destructive nature that such a contact necessarily brings with it. As a function of creating this comparison, the author invokes the magical understandings of what had previously defined the culture as compared to the rigid scientific methods that the protagonist attempts to force to coincide with a much simpler albeit more mysterious way of life that his people had experi enced prior to the arrival of the gypsy traders. However, what is unique in the mechanics of the story is the scope of action that it encompasses. As compared to the second story which will be considered, the subject matter is spread over a long time period that ââ¬Å"magicallyâ⬠encompasses the life of a single individual (Mills 114). As a means to engage the reader on the range of intercultural issues that arise as a result of Europe meeting the Western Hemisphere, the author has a wealth of information and parallels that can be drawn that work to help the story to cover a much longer time span than would have been available had a different medium other than magical realism been utilized. With regards to the second story in question, ââ¬Å"A Very Old Man with Enormous Wingsâ⬠, the author takes a different approach to imparting the magical realism that defines the story. Rather than analyzing the action that takes place over an indefinitely long period of time, the auth or instead chooses to focus on the juxtaposition of human emotion as a function of the way that the individuals within the story engage practical versus non-practical as well as the feeling of sympathy and selfishness. As the ââ¬Å"fallen angelâ⬠of the story is uniquely different from human interpretations of what an angel should be, the villagers do not know what to make of it (Corso 44). In this way, the protagonist of the story feels compunction to care for the creature. However, rather than representing the action
Application of Technology in Education Essay Example | Topics and Well Written Essays - 1000 words - 1
Application of Technology in Education - Essay Example However, despite the benefits of education in our daily lives, there have been numerous discussions regarding the real impact of technology such as use of computers, laptops, smartphone and other devices that have replaced the conventional classroom environment, and whether such technological investments in classrooms result in more informed and educated students compared to conventional teaching. Therefore, despite technology having enhanced our abilities and transformed performance in most sectors, continued use of technology in classrooms has resulted in poor quality of education and beats the real essence of education. Quality education has to enhance knowledge and understanding among students. However, the sue of computers requires that students do not synthesize the basics, but only apply already made applications to obtain results, oblivious of the implication the results obtained, or the principle behind such formula used to obtain results. Devine (1999) asserts that a good education will mainly focus on laying the necessary foundation for knowledge and skills in the early stages of education, which would promote the much needed knowledge and understanding among students as the essence of education. Computers deny students to learn the foundation principles of concepts, but will only allow the student to apply an already synthesized principle, which they do not understand. This denies them knowledge. It makes it hard to have other Bill Gates, or Michael Dells who used the basic foundation of principles to come up with great inventions. Technology will in most cases affect studentââ¬â¢s ability and participation. The ability and strengths of an individual are well identified when they are involved in creative processes, where ingenuity and creativity have to be applied in any field. Therefore, as Devine (1999) argues students have to learn how to look for materials in order to showcase their abilities in different
Wednesday, August 7, 2019
Zimbabwe Taxation Essay Example for Free
Zimbabwe Taxation Essay The tax system currently enforced in Zimbabwe under the authority of the Income tax Act Chap 23. 06 with Acts like the Capital Gains Act Chap 23. 01, Finance Act Chap 23. 04 and the Excise duties Act as complimentary. The system evolved from traditional ideologies perpetuated from pre pre-colonial era up to now. The incidence of tax from a traditional perspective occurred from as far as the Rozvi State who was allowed to maintain their power and control by the Portuguese Traders which resulted in the development of the tributary system. In which tribute was to be paid in form of farm produce, animal skins, fish and various goods. Every person under the protection of the kingdom and within the chiefââ¬â¢s jurisdiction was to pay tribute from their occupational activity. This tributary system was mainly instigated by military control and any person revoking this tradition was punished. This traditional view is reflected in the modern tax system as there are some synonymous traits which have of course been duly developed over time. The presence of the British settlers saw the tax system being inclined towards politics and social classes or race in other words. In 1894 Hut Tax was introduced and was set at 10 shillings per hut and this tax was imposed on each adult male. The tax was paid to the British South Africa company which was the agent of the colonial government in the area even though it was initially authorised by the Colonial Office in London. Hut Tax was paid in the form of money, labour, grain or livestock and the colonial Authorities in this case the British were the beneficiaries. This tax benefited the white minority as they raised money, enhanced their economyââ¬â¢s liquidity (cash wise, thus supporting the currency), facilitating further development of the white minority. The whole purpose of a tax system to benefit the people at large through the services provided by the government was rather defeated as the greater proportion of tax was paid by the black majority for the benefit of the white minority. Poll tax was also another type of tax introduced by the colonial authorities again aimed at the male adult. It was set at 1 pound per male adult; 10 shilling tax on each excess wife was also introduced. Administering of tax policies was mainly set to compel the African to surrender his labour power to the settler economy so as to depend on them for the money with which they could meet their tax obligation. Initially Blacks owned the most cattle, sheep, had a bigger population thus consumed more meaning more sales tax was expected to be paid. Under the bid to frustrate black expectations of prospering and to reduce the chance of them gaining economic advantage over the whites a host of other taxes were recommended by the Southern Rhodesia Native Affairs Committee (these were later approved). The recommendations were made up of a plot to: * Introduce Dog tax * Implementing the taxation of all cattle * The continuation of poll tax * Progressive taxation of polygamous wives * A marriage fee of 5 pounds was to be set to be paid by the husband with an allowable remittance of 5 shillings for every month worked for a European Employer. (African Heritage,pg 65) At face value without any need for a comprehensive analysis it is quite evident that accumulating more of anything from cattle, increase in consumption, children and even another wife meant more tax due to be paid to the colonial authorities. Cattle tax was to be paid on the cattle owned by the people and dog tax likewise had to be paid for every dog kept. Penalties were applied through acts of confistication of cattle on most cases. The Southern Rhodesian Tax Ordinance of 1918 was not very different from the tax policies which were implemented in South Africa and the United Kingdom, though the income tax rates were not very high. Deductions were allowable for the contributions that were made to the pension funds and also generous primary abatements for dependants and as well as the secondary abatements for dependants. Insurance premiums and medical expenses were also allowed as a deduction The Pay as You Earn (P. A. Y. E) system of collecting Tax income was also adopted and it mainly operated with reference to an employed person. The definition of person in this regard mainly focuses on the natural person as it is the natural person and not the Juristic (for example Companies) that earn the employment income on which P. A. Y. E will be charged. Companies were also taxed in their own capacity and were required to pay a standard rate of 7s. 3d. n the ?. Special incentives for investment and exports were also given to benefit international trade and encourage investments in the companies established in the Zimbabwean Economy. Personal tax obligations were payable by individuals on a sliding scale ranging from à £2 per annum to à £12 per annum, this range was dependant on the income Death duties were relatively low by world standards, and were payable on a sliding scale rising to a maximum of 2s. 6d. in the pound currency, which is reached on a taxable amount of approximately à £42,000. Stamp duties were set on numerous documents recording transactions between persons and on services provided at various registries. These included a transfer duty at the rate of à £1 per cent, for the first à £4,000 of the value of property transferred and à £2 per cent, on the excess over à £4,000. Customs duties were imposed in a single column tariff on the bulk of the goods that were imported into Rhodesia. The customs duties covered protective duties for Rhodesian industries and revenue duties over a wide range of consumer goods. Almost all raw materials for industry had a 0 % duty (that is they were free of duty), as were the variety of capital goods. Excise duties were imposed on all wines, spirits, beer, cigarettes, manufactured tobacco, and motor spirit produced in Rhodesia. The consumption based sales tax, was mainly levied at the retail stage, and was the buying and selling actually occurred. The tax rate charged was 8d. Some goods were exempted from tax and thus immune to tax, these include basic food stuff, raw materials for production and capital goods for use by the industry Motor vehicle tax ranged from à £12 per annum for ordinary passenger vehicles to à £72 per annum for the heaviest public service vehicle with a charge of à £144 for diesel-powered vehicles. The Motor Vehicle tax could be paid in three instalments at the beginning of each licensing term of four months. Tax was also imposed on minor duties like trading activities, betting, and television and wireless receivers. The local government of the colonial authority attested that the tax will be confined to the field rates on the property. The accumulation of the tax payable by blacks on everything and every income that accrued to them led to an uprising (among other causative factors) resulting in the Chimurenga war which ended in 1980 the year in which Rhodesia became Zimbabwe. The tax system applied by the new regime and government was not very different from the one administered in the colonial era except that it was altered to shift the benefit to the black majority at large. Taxation cannot be divorced from economic conditions and indicators and to some extent politics. The post independence period was highly characterised with many developmental projects implemented by the Zimbabwean government through provision of social services, drought reliefs, subsidies for companies owned by the government. However this government expenditure engineered a budget deficit which had a negative impact on the tax as higher taxes were now required to meet the expenditures. Tax rates in the 1980s additions The tax system evolved gradually being influenced by economic conditions that occurred like the hyper inflationary era in 2007, 2008. The evolvement of Zimbabweââ¬â¢s Tax system has seen the emergence of the Department of Taxes and the Department of Customs and Excise to form the Zimbabwe Revenue Authority (ZIMRA) in Jan 2001 but which started operating in September 2001. ZIMRA was established to enhance revenue collection and trade facilitation. (FORE 2006, pg 3) Currently, the Ministry of Finance is directly responsible for the fiscal management and thus have a direct impact on the tax system. In reference to the Constitution of Zimbabwe (Sec 102 and 201) all fees and other public revenues are paid to the Consolidated Reserve fund. The proceeds from this fund enable the government to meet its expenditure, provide services to the people. The legal framework, the administration of tax policies and the collection of taxes has been placed under the Zimbabwe Revenue Authority (ZIMRA) in the authority of the Commissioner General. The tax system under the provisions of the Income tax Act stipulates that tax is not levied on profits as in some countries but it is levied on taxable income. Zimbabwean Tax system use a source based approach in which tax is levied from income whose source is deemed to be from Zimbabwe. Not every income of every person is taxable; income from Local Authorities or institutions like POSB, Reserve Bank of Zimbabwe (RBZ) is exempt from tax this is according to sec14 of the Income Tax Act. Dividends from a company incorporated in Zimbabwe are also exempt from tax. The government has implemented reactive approaches towards taxation rather than a proactive one this is seen y the Fiscalisation of cash registers in order to reduce the losses in Value added tax (VAT) Collection as VAT is the major contributor of tax revenue mainly because it is consumption based, and orrowing from principles of micro economics it can be proven that people consume whether they have income or not from the marginal propensity to consume concept . The fiscalisation of cash registers can increase the amount VAT collected from businesses as the transactions incurred can be monitored through a memory card placed in the registers which are linked to the revenue authorities. The Value Added Tax Act [Chap 23. 11] is the main authority which governs the collection of VAT Tax bands are used on individual income in countries like South Africa, Zambia and Botswana. The use of tax bands makes PAYE a progressive tax which is redistributive. This leads to the reasoning that the proportion of tax revenue from PAYE should be higher than that from the non progressive taxes such as VAT and customs duty. In Zimbabwe tax is classified under proportional tax, progressive tax, regressive tax and direct tax. Individualsââ¬â¢ income from employment is taxed using tax bands, while income from trade or investment has been taxed at the same rate as that for corporate tax which was a flat rate 30% in 2009 and has gone down to 25% in 2010. The tax free band for income from employment was set at US$150 a month when the economy was dollarized in 2009 and was increased marginally to US$160 a month The advent of the Inclusive Government in 2009 in the post inflationary period where the tax and revenue base were dwindling resulted in the implementation of tax reforms to revive the tax system. This was difficult especially in the collection of corporate tax as most companies were operating below capacity. Corporate tax currently charged at 25% . Since tax is highly linked to development, tax incentive to foreign companies willing to invest in the country have been made so as to alleviate development. Tax concessions under special mining licences are also given, windfall gain tax is also charged in the mining sector. The holderââ¬â¢s of special mining rights are charged at a lower rate of 15% and are subject to Windfall Gain Tax which is levied on the additional profits. This profit is not attributable to production but occurs when the price of a certain commodity rises above a certain level (AFRODAD 2011, pg19). This tax charge is currently set at 31. 176%. The government once made an attempt to exempt ZIMPLATS from paying tax on additional profit tax but ZIMRA never implemented this action and still went on to collect tax from it. The Income Tax Act is revised and reformed from time to time this is the responsibility of the Tax Steering Committee which was set up soon after the Inclusive Government was established. This Committee comprises of the minister of Finance Mr. T Biti, some representatives from the private sector and ZIMRA itself. The committee aims to solve the challenge faced by tax authorities in Zimbabwe of trying to broaden tax base and at the same time simplify tax collection and easing the debt burden. The Final Deduction system is also a notable development of Zimbabweââ¬â¢s tax system. It is a system in which the employer is required to deduct P.à A. Y. E from the employeeââ¬â¢s income in a way that it becomes the final tax. The final deduction system (FDS) was implemented in 2000 but it was initially introduced in 1997/98 (AFRODAD 2011, pg 18). The directive governing the deduction of P. A. Y. E under the F. D. S system is taken from the 13th schedule of the Income Tax Act. There is then no need for the employees to submit tax returns at the end of the tax year.
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