International Tax Case Study Example | Topics and Well Written Essays - 2500 words

International Tax - Case Study Example Major art work galleries are increasingly maintaining an international presence such as New York based Gagosian Gallery which has branches in Rome, Paris, Hong Kong and many other cities around the world2. On the other hand, there are recognised auction houses that have had an international presence for some time but globalisation seems to have ramped up considerably in this segment of the art world in the recent decade as well. News media including television, newspapers, magazines and internet sites have been offering regular coverage for this market where the most evident feature is the regular skyrocketing of the prices of art work pieces3. The are other academic interests that involve the collection behaviour where the market for fine and decorative arts is slowly but steadily on the rise due to the favourable amounts of revenue generated from them. Art historians tend to focus on the history of collecting, while scholars in this field as diverse anthropology, sociology and economics who are interested in the multi-billion dollar international market for art4. The fine arts experience has gone even to undergraduate schools where it is common for students to pursue double majors in history and majors in art history and economics in preparation for a career in this field5. This shows that Eyemax Group has potential for numerous labour market employment opportunities for the necessary expertise to generate enough skills; this burgeoning field of art business had engendered specialised graduate-level programs, whose graduates seek opportunity in the rapidly expanding market for art. For an excellent experience in this industry, Eyemax Group will need to not only adhere to tax and other regulations of the law but also to generate potential useful alliances with the artists, dealers, auctioneers and others whose interests have a significant monetary component in the larger arts world6. These are the

Philosophy Contemporary Moral Problems Essay Example | Topics and Well Written Essays - 1750 words

Philosophy Contemporary Moral Problems - Essay Example In that context a sense of duty gains preponderance over claim over rights in the sense that it raises the issue of propositions related to duties (Tuck 5). Any attempt to elaborate on the meaning of a term like ‘rights’, is dependant to a great extent on the enjoining theories and since times immemorial, varied theories have played a pivotal role in the determination of the meaning and the spirit of the term ‘rights’ (Tuck 8). This raises many questions pertaining to the meaning of ‘rights’, as to whether rights are something whose application and expression could be directly controlled by its possessors, or is it the moral and political duty of the public institutions and laws to make way for a hassle free extension of rights (Tuck 8)? Thus, the natural rights theory pertaining to the basic freedoms and rights which should be accessible to all individuals is not that simplistic and straightforward in its philosophical and political scope. Before delving on a philosophical delineation of the concept of natural rights and the successive developments and the emergence of varied classifications, it will be really pragmatic to delve on the notion of natural rights in a simplistic context. Natural rights are the rights that tend to be universal in their scope and application and that are readily accessible to all the individuals simply by the virtue of their being human. Natural rights include within their ambit a range of rights affiliated to civil, cultural, political, social, and economic rights. The theory of natural rights is quintessentially based on the notion of human dignity and worth. In a historical perspective, the notion of natural rights could be traced back to the tablet of Hammurabi. Though the codifications of Hammurabi tended to protect the individuals from arbitrary persecution and exploitation, they

Explain the Different Layers of Osi Reference Model Essay Example for Free

Explain the Different Layers of Osi Reference Model Essay 1)Physical Layer: The physical layer is at the bottom of this model. It deals with crude data that is in the form of electrical signals. The data bits are sent as 0s and 1s. 0s correspond to low voltage signals and 1s correspond to high voltage signals. The mechanical aspects of communication, such as wires or connectors come under this layer. The physical layer also deals with how these wires, connectors, and voltage electrical signals work. Also, the process that is required for these physical aspects are taken into account in this layer itself. 2)The Data Link Layer: The transmission of the data over the communication medium is the responsibility of this layer. The 0s and 1s that are used in the communication are grouped into logical encapsulation. This encapsulation is called frames. The data is transported in frames. The responsibility of these frames is that of the data link layer. 3) Network Layer: All over the world, there are many different types of Ethernet. These networks are connected to each other through various media. When a data packet wants to reach a particular destination, it has to traverse through these networks. Essentially, there are a lot of operations that are taking place between the connected networks. Also, the packet data which is traversing has to choose an optimum route, and the addressing of these packets has to be proper. The various operations between the networks, packet data issues, addressing and routing, are handled by this network layer. 4)Transport Layer: The transport layer ensures quality and reliability of the communication. The data packet switching is entirely handled by the transport layer. There are basically two types of packet switching. They are connectionless packet switching and connection oriented packet switching. In connectionless packet switching, the packet data is allowed to choose the route in which it is going to reach the destination. Obviously, the packet in itself cant do this. Physical devices like routers are mainly responsible for the behavior of packets, but the packets formed from the same datum can reach their destination in different ways. Whereas, in connection oriented packet switching, once the route is decided, then all the packets have to follow the same route. An example of connectionless packet switching is text messages in mobile phones, and the example of connection oriented switching is a direct voice call. 5)The Sessions Layer: The session’s layer is mainly responsible for creating, maintaining and destroying the communication link. PDU (Protocol Data Unit), in which various protocols are defined that have to be followed during communication, are the responsibility of the sessions layer. The applications that use RPCs (remote procedure calls) are taken care of by the sessions layer. 6)Presentation Layer: There are various techniques of data compression which are used to send and receive the optimized data. For example, if certain data is repeating itself a number of times, then it is logical to send the data only once, and specify the number of times it is repeated. This bundling of the repeated data is one of the techniques of compressions. The compression and decompression of the data is handled by the presentation layer. Also, encryption and decryption techniques used to thwart malicious attacks on data are handled by the presentation layer. 7)Application Layer: This layer comes into picture when there is a process to process communication. Whenever a user invokes any application, all the associated processes are run. Many times, when an application wants to communicate with another application, then there has to be communication between these associated processes. The application layer is responsible for this inter-process communication.

Threats to public health

Threats to public health The purpose of this essay is to critically discuss the threats to public health and analyse the contribution of social sciences in this respect. I will illustrate the answer by underlying the causation of new public health and comment on how to promote new public health. The essay will aim at the importance of understanding public health professionally, supported by research and evidence. The essay will also outline the affects of globalisation. Baum (2001) believes that definition for public health have changed and developed since the nineteenth century. On the other hand, Costello and Haggort (2003) defines that public health has multiple concept which consist on a wide range of social, political and economic perspective. Public health has been described as both new and old (Costello and Haggort, 2003). Armstrong (1988 cited in Baum, 2001) noted that public health in the nineteenth century was more viewed with physical interaction between body and environment (Baum, 2001). However, he believes that new public health is more concerned to achieve healthy individuals, societies and environment. These activities will organised by societies and government to protect public from disease and to promote healthy lifestyle. It is believed that the new public health will work to ensure practices of government and private sector to promote equity and health between different groups of people within our society. (Baum, 2001) As a new public health professional, my role will be to identify the impact of new public health threats and causation to treat and promote health in our society, The author further argues that it is important to change global economic system. He emphasised on promoting public health and environment in order to achieve the vision of new public health (Baum, 2001). Although Benson, et al, (2008) food policy report highlights that food crisis is one of the major global health issue, which needs to be analysed. They believe that high rising of food prices are one of the causes of famine in some developing countries. However, Baum (2001) argues that growth of multinational companies can also be seen as the major threat to environment and publics health in poor countries. He also underline that ill health has increased massively among the poor countries even when their national economy system has grown. For instance it has been mentioned by UNCTAD (2008) that food price index has increased 84 percent in China and India, although their economy rates were growing at record rates. Furthermore, in many developing countries the crisis has caused a long-term effect in the sector of agriculture productivity. All these factors are contributing towards food crisis. UNCTAD (2008) describes that there are three types of solution in response to sustain economical growth in developing, short-term, medium tern and long-term policy. These policies aim to reduce food prices for consumers. The short-term policy can be effective if government assist to boost production for poor smallholder farmers. The medium-term policy solution is to support farmers by giving a decent return on food production. This could motivate farmers in developing countries to boost production. Although the long term-policy solution is for developing countries to promote agricultural production by providing better knowledge and training to farmers and investing in the international market to tackle global food crisis(UNCTD, 2008) Costello and Haggort (2003) however pointed out that in past health inequalities amongst social class have had great influence on individuals health. They argued that people who experiences ill health in their childhood continues to develop problems related to their health in later life. This can mean that people from poor background will experience poor health and the affluent societies will always benefits good health throughout their life. However, Baum (2001) argued that health inequality is very common in developing country. This has been caused by expense in healthcare sector for public and poor distribution of wealth in their country. Baum (2001) stated that globalization has potential implication both negative and positive on public health. Moreover, Lee (2000) defines globalization as a natural changing process of human interaction in terms of economic, political, social, cultural and environmental. However, BMJ (2002) article highlights factors which can influence socioeconomic status, education, gender and age which could happen both positively and negatively for an individual. The article however, argues that faeachems statement about globalization is mostly good for you health is not based on reality ground. The article continues to debate the challenges of globalization. On the other hand, Lee (2000) highlighted that large numbers of death has been resulted in adults due to non-communicable diseases including cardiovascular, cancer and respiratory diseases. This is believed to have an immense effect of globalization in the United Kingdom. Other non-communicable disease has been affected by the global change in our environment and lifestyle. It is believed that television viewing is also linked with sedentary lifestyle, particularly children who have been mostly affected to an increase in globalised lifestyle. On the contrary, Lohr et al (cited in Lee, 2000) describes the positive changes of globalization such as evidence based medicine and clinical practice guidelines has spread from United Kingdom and America to Europe and other parts of the world. He believes that the knowledge of medicine practice has been shared worldwide to benefit public health. Labonte and Torgerson (2005) stated that the impact of globalization is not un-known in western countries. They stated that international organisations needs to critically recongnise the consequence of globalization in poor countries. Although, BMJ (2002) believes it is significant to provide evidence based approach to globalization and health to analayse the impact of some policies. For instance, World Trade organization needs to open propasals for all sectors of the economy such as NHS which was introduce in Britian through private finance initiative. The article further highlights priority issues which need to be debated such as health services in the United Kingdom. On the contrary, Lee (2000) stated in his article that World Health Organisation has been playing a major role to address global health challenges such as control on tobacco use and minimizing factors that cause malaria. On the other hand Labonte and Torgerson (2005) argued that the World Health Organisation has identified several serious health-related issues such as negative effects of cost recovery for healthcare service, free health programs for poor people, limited recourses for health and education. On the contrary Daar et al ( 2002 cited in Labonte and Torgerson, 2005) stated that government has paid very little attention to public health system in poor countries. Labonte and Togerson, (2005) identified that the impacts on health is a consequences of globalization, which interacts with domestic political and economic. They further argued that their concern is equity in health between nations. However, the health impact of globalization has caused immense mortality, morbidity and disability rates. According to Labonte and Togerson (2005) researchers believes that critical steps need to be taken to tackle health disease faced in poor countries. Lee (2000) suggested that policy makers and health professional needs to be involve in global public health issues. On the contrary, Baum (2001) believes that it will be hard to tackle the socio and economic aspects of health as it could bring argument with views of those, who believes in benefiting poor people in the society. He also described that public health will need to be global to be effect. The global health inequalities and inequities within countries are increasing and new diseases and environmental issues will emerge as a result of neglecting global health issues (Baum, 2001). Although Lee (2000) suggested that another possible solution to tackle global health issues is to draw attention of the public to inform them about the importance of globalization to public health, for instance through media and press. He believes that it is vital that the government provides financial support for research project on global health issues. On the other hand BMJ (2002) stated that global trade can minimize economical inequality for developing countries. Furthermore, the article suggests that world leaders such as G8 submits needs to review the issue of globalization and provide financial aid to developing countries, who have been massively suffered from globalization. The article also suggested that health professionals need to carry basic research to improve health in poor enviroments. Baum (2001) stated that new public health threats in the twenty-first century will have a great impact on economic, health and environment. Consequently, public health professionals needs to address these new threats to public, plan strategies and make policies to tackle public health issues. He further argued that new threats to environment and health will rapidly increase in numbers Armstrong (1988 cited in Baum, 2001) suggested that the new public health will also need to include participation of communities to promote health and equity. In conclusive, as a public health professional, I will need to tackle and find ways to treat new public health threats. In my viewpoint, socioeconomic factor can have a great influence on public health. Consequently, I will need to take sociological approach to treat health and illness. I will also need to promote health to inform the public of the new threats to improve health status. To reduce health inequality between socioeconomic will be priority for public health professional. REFERENCE Baum. F. (2002) The New Public Health 2nd ed. Oxford University Press Benson, T.et al (2008) Global food crises: IFPRI food policy report. [Internet] Available from: http://www.ifpri.org/sites/default/files/publications/ib55_0.pdf. [Accessed on 7th of December 2009] Brithish Medical Journal (2002) Globalisation and Health. Vol 324, Pp: 44-52 Costello, J, and Haggort, M. (2003) Public health and society Basingstoke: Palgrave Macmillan. Labonete. R. and Torgerson, R. (2005) Interrogating globalisation, health and development: Towards a comphrensive framework for research, p;icy and political action. Cricitical public health;15(2):157-179 Lee, K. (2000) The impact of globalisation on public health: implication for the UK faculty of public health medicine; 22(3): 253-262 UNCTAD (2008) Policy briefs no;2 [Internet] Available from: http://unctad.org/en/docs/presspb20081_en.pdf [Accessed on 7th of December 2009]

Different Styles of Writing :: Writing Writers Education Essays

Different Styles of Writing Over the past couple of weeks I’ve learned a lot about the styles of writing. I have read both Joseph M. Williams: Style Toward Clarity and Grace along with William Strunk and E.B. White’s The Elements of Style which have both expanded my mind on style in papers. Throughout this paper I’m going to explain the following things that I think are the most important in terms of style in a paper for school, work and everyday life. I think the number one of the most important thing about style is Chapter 3 in Strunk and White’s book called A Few Matters of Form. I think it’s the most important because it teaches you so much about things that you may over use in a paper or that you may have no clue how to use. For myself the most useful thing from this chapter was the part on using numerals. According to Strunk and White they state â€Å"Do not spell out dates or other serial numbers. Write them in figures or in Roman notation, as appropriate. Example: August 9th or Rule 3. Exception: When they occur in dialogue, most dates and numbers are best spelled out. Example: I arrived home on August ninth.† (Page 35) I have always done this wrong and no grammar or college teacher has ever explained the same way of doing this. Which is why I think it’s one of the most important things about writing, you have to know the correct way to write something in order for it to sound good. I'm not saying that Strunk and White's rule is set in stone. I'm just simple stating that I can see how this rule could be correct. Something else from that chapter that was extremely useful, that I found helpful was the use of exclamation marks. "Do not attempt to emphasize simple statements by using a mark of exclamation. Example: What a wonderful show! Correct way: What a wonderful show.† (Page 34) I think that sometimes I get exclamation point happy if you will, because I do exactly what they tell you not to do I put them in to make words sound more exciting. Another chapter that I found to be extremely useful in the Strunk and White text was Chapter 4: Words and Expressions Commonly Misused.

Behind The Lines: Spies In The Civil War :: essays research papers fc

Behind the Lines: Spies in the Civil War   Ã‚  Ã‚  Ã‚  Ã‚  The Civil War was the bloodiest, most devestating war that has ever been fought on American soil. It began on April 12, 1861, at 4:30 in the morning. The main reason that the war was fought was because Southern states believed that they should have the right to use African-Americans as slaves, and the Northern States opposed that belief.   Ã‚  Ã‚  Ã‚  Ã‚  Millions of American men and women fought against each other in this war, and more than half a million died. Yes, that is a fact. The men were usually soldiers. Women tended to be nurses, aides, or doctors, although some of them posed as men in order to be able to fight in the war. Some of these men and women, though, were spies. Instead of fighting with guns and ammunition, these people fought through secrets and sabotage. These tactics turned out to be essential. Battle could be won or lost depending on information aquired from spies.   Ã‚  Ã‚  Ã‚  Ã‚  Back then, spying was hardly the same as it is today, with all of our high-tech gadgets and well-organised secret agent groups. However, most of the things that spies do today were done in the nineteenth century just as effectively. On thing that spies did was send messages, which were usually about the enemy's plans and movements, their troop size, their supplies, and the placement or strength of their forts. Many used coded messages with words that stood for different words. Some had different symbols for letters and numbers. Some spies even used inivisible ink. The spies also had ways of concealing the messages that they had to deliver. Messages were often hidden in articles of clothing. People had to write on silk, that was then sewn into clothing, and spies could also hide information in large metal buttons. Women's clothing was ideal for hiding things in. Sometimes, they would even hide people under their hoop skirts!   Ã‚  Ã‚  Ã‚  Ã‚  Two other things that spies did often were interceptin gmilitary dispatches and sending supplies. Supplies were often hidden in the same places that messages were hidden. It was also common practice for Confederate spies to hide morphine in the heads of dolls to smuggle it in from the North, as morphine was a painkiller that was desperately needed in Confederate hospitals.   Ã‚  Ã‚  Ã‚  Ã‚  If a spy was caught, they were usually treated just like common criminals. The penalty for being a spy was most often death by a public hanging, although many spies begged to be shot to death, which was considered to be a more honorable way to go.

Opinions on Homosexuality Throughout World Religions Essay

In the development of every religion there are guidelines to living. In Judaism, it is the Mitzvah, in Buddhism it is the Buddha’s teachings and in Wicca it is the Book of Shadows. These rules demonstrate what should be done and what shouldn’t be done in the lifetime. Many religions in the world have different opinions on guidelines and this research essay will examine and compare the religious views on homosexuality and same sex marriages in the religions of Judaism, Buddhism, and Wicca. Judaism is one of the oldest religions in the world. The earliest written source of homosexuality in Judaism begins with the Book of Leviticus which is one of the five parts of the Torah. Orthodox Jews will argue the fact that the Torah forbids homosexual acts. â€Å"It states, â€Å"A [man] shall not lie with another man as [he would] with a woman, it is a to’eva† (Leviticus 18:22)† (â€Å"Homosexuality and Judaism,† 2004). In the past, if people were homosexuals it was a capital offense, and known as unnatural. If one was to have homosexual attractions their actions would be held accountable by God. Modern Orthodox Jews don’t care if homosexuality is a mental disease, or if you were born with it, they still believe that it is morally wrong no matter what the case is. Conservative Jaws are on the fence. They say according to the Halakha (Jewish Law) you should not judge homosexual relationships. Though the position of the conservatives is at the point where they know that homosexual relations is a violation of Jewish law they find it a less punishment just like breaking any other law many Jewish member violate such as eating non-kosher food. Therefore this leads them to believe there is no reason to view homosexuality as anything other than a Jewish law violation. The last category of Judaism is the Reform branch in North America. Reform Judaism does not prohibit rabbis and cantors as being homosexuals. In 1990, Central Conference of American Rabbis officially stated that regardless of their sexual orientation, they will fulfill their sacred occupation (â€Å"Homosexuality and Judaism,† 2004). Many of the points under this document support the equality of gays and lesbians and want to help legalize same-sex marriages. That is the wide variety of viewpoints that exist in Judai sm. In Buddhism there are a variety of opinions on homosexuality and same-sex marriages as well. Buddhists are required the follow the five percepts, which include abstaining from harming living beings, sexual misconduct and false speech. In Buddhism there is no scripture in which it states that homosexuality is a wrong thing to do but usually is considered the third percept (sexual misconduct) by the Dalai Lama. A Buddhist author wrote, â€Å"†¦where the sexual act is an expression of love, respect, loyalty and warmth, it would not be breaking the third percept† (â€Å"Homosexuality and Buddhism,† 2006). This quote goes against the Dalai Lama’s opinion and explains that whether the love is heterosexual or homosexual; love is love, and as long as they are not committing adultery, it isn’t against their religion. Dalai Lama, the leader of Tibetan Buddhism would say homosexuality is wrong and is considered part of sexual misconduct. Dalai Lama states in an interview, â€Å"†¦the purpose of sex in general is for procreation, so homosexual act does seem a bit unnatural† (â€Å"Homosexuality and Buddhism,† 2006). In Theravada Buddhist countries, they do not practice homosexuality. They believe that it is a punishment for being heterosexual unfaithful in a past life (karma). This illustrates that the Buddhist religion fosters a wide variety of opinions on homosexuality. Wiccan is a modern western religion having to do with witchcraft. The traditions of Wiccan do not usually accept homosexuality however modern day Wiccan followers do accept it. The traditional belief is that the magical energy developed between heterosexual relationships is not present in a homosexual one. The traditional followers believe that a man and a man or a woman and a woman cannot create a tension so strong to be able to generate magic; this was at the time of the life of Gerald Gardner. The theory of Gerald was that heterosexual men are dominant/projective and all females were passive/receptive (â€Å"The wiccan way.†). Modern day thinking is that each gender can be either projective or receptive which can give homosexuals the same amount of power as heterosexuals have. Therefore the Wiccan way does accept homosexuality in modern day, but in the past it was not accepted due to lack of ability to generate magic in the traditional way. These three religions are considered very different in many ways. Judaism is the oldest religion and uses scriptures as the history and law of their religion. Buddhism is a branch of Hinduism and uses the Buddha teachings as the way of life. Wicca is witchcraft and looks upon the Book of Shadows. Wiccan is the only religion in modern day that accepts homosexuality and same-sex marriages unlike Judaism who completely reject the idea from what their ancient scriptures states. Buddhism is the one in the middle; they believe that it is unnatural because of common sense but don’t necessarily forbid it to occur. Throughout history, opinions can change. Sometimes they change in religion like the Wiccan way, or sometimes they can stay exactly the same, like throughout Judaism. This research essay examined each of these religions including Buddhism on the topic homosexuality and same-sex marriages. Bibliography Gardner, Gerald. (1954). Witchcraft Today. London: Rider. Homosexuality and buddhism . (2006). Retrieved from http://www.religionfacts.com/homosexuality/buddhism.htm Homosexuality and judaism. (2004, May 24). Retrieved from http://www.religionfacts.com/homosexuality/judaism.htm Homosexuality in wicca (and paganism too.) . (2010). Retrieved from http://www.wiccantogether.com/forum/topics/homosexuality-in-wicca-and Moonfyre, A. (2002). Wiccan book of shadows. Retrieved from http://www.wiccanbookofshadows.50megs.com/index.html Pearsall, J., & Trumble, B. (2002). The Oxford English reference dictionary (2nd ed.). Oxford, England: Oxford University Press. Robinson, B. A. (2010, July 05). Buddhism and homosexuality . Retrieved from http://www.religioustolerance.org/hom_budd.htm