Thursday, October 31, 2019
Irish Taxation Assignment Example | Topics and Well Written Essays - 1500 words
Irish Taxation - Assignment Example This paper assesses the extent to which these tax measures are equitable. It also argues the ease of implementation of the measures. In addition, it discusses the societal and economic impact of the tax measures on the growth and development of Ireland. The budget states that the rates of tax for tobacco products will increase to 40 cents. This is inclusive of VAT and applies to the packet that has 20 cigarettes. The increase is in the popular category of prices and the VAT on other tobacco products to increase on a pro rata basis. The packet that weighs 25 grams will have an increase of 20 cents that is an inclusive figure of the VAT. This measure will increase the minimum rate of the Tobacco Products Rate. This tax measure has significant implications to the Irish government. The increase in tobacco taxes is an effective measure to ensure the reduction of tobacco use. This results in a decrease of the number of deaths due to the excessive use of tobacco (Cremins & Brien, 2005). From this perspective, the increase in taxes could be an equitable measure for the societal concerns. This is also evident in that the Irish government would use the revenues from such taxation to increase awareness of the negative effects of excessive use of tobacco. However, the increase is not an equitable measure of the tobacco users. It could lead to an increase in the use of illicit tobacco products due to the inability to afford legit products. The implementation of the tax measures would depend on the effectiveness of the taxation systems in Ireland. The market for the products could be hesitant to buy the products, as they will be expensive. This would decrease the revenue accrued from the purchase of the products. The country needs to develop comprehensive taxation systems that monitor the rates of tobacco taxation from the manufacturer to the retailer. The Irish government could have challenges in the
Tuesday, October 29, 2019
An Employee and an Independent Contractor Coursework
An Employee and an Independent Contractor - Coursework Example There must be an agreement between the employer and the employee or the independent contractor and an â€Å"intention to create a legal relationship†(Gulshan and Kapoor 4). Other elements such as the legality of the work to be performed, the existence of consideration and contractual capacity, and free will into a contract are also common factors for enforceability of contracts between an employer and either employee or an independent contractor (Gulshan and Kapoor 4). The level of control by the employer, however, distinguishes between an employee and an independent contractor. An employee operates under direct instructions from the employer while an independent contractor operates independently from an employer’s instructions. An employee also receives training on the job by the employer or senior employees of the employer while an independent contractor is employed for owned expertise. Another difference between an employee and an independent contractor is period of the relationship. An employee’s contract is normally long-term and runs over many seasons while an independent contractor’s services run with the life of a contract in agreement. An employee is also remunerated by rate while an independent contractor is paid per contracted job (Miami Dade College 1-3).
Sunday, October 27, 2019
Why China Is A Threat To India History Essay
Why China Is A Threat To India History Essay 1. The Chinese leadership believes that conflict is due largely to the rapacious role of the adversary, and that in this zero-sum context the application of violence is highly efficacious for dealing with the enemy. These assumptions generally translate into preference for offensive strategies followed by progressively less coercive ones, where accommodation is ranked last. This makes conflict over territory and other core interests of the Chinese regime and the PLA highly likely if the other state refuses to accommodate to Chinese goals.1 2. The Chinese defence white paper for the year 2008 critically analyses the world security situation and clearly brings out Chinas willingness to play a major role in international affairs. China also gives out its military policy as that of active defence, which means that China can launch a pre emptive if the need be so. The white paper also gives out probable reasons as to why would China go on war with any nation. The white paper states World peace and development are faced with multiple difficulties and challenges. Struggles for strategic resources, strategic locations and strategic dominance have intensified. Meanwhile, hegemonism and power politics still exist, regional turmoil keeps spilling over, hotspot issues are increasing, and local conflicts and wars keep emerging. 2 The reasons for likely struggle (conflicts) as given in the white paper in context of India are being analysed below: (a) Strategic Resources. Strategic resources in Indian context which could affect Sino-Indian relations could be water, natural gas, oil, exploration rights over sea and in other continents/ nations. The Chinese ambitious plan to divert river Brahmaputra before it enters India could be potential cause of conflict. Moreover, China views water of the yarlem Tsangpo (Brahmaputra) as an important natural resource, especially for its North Western provinces. Chinas dependence on imported oil will continue to rise and it is assessed that by 2010, it will be importing 61% of its oil requirements and by 2020, the figure will rise to 76.9%. Indias oil imports by 2020 are likely to be 91.6%. 3 majority of Chinas oil (about 54% ) 4 is imported from the African continent whereas majority of Indian oil imports are from the middle east countries. Chinas oil imports will have to cross the Indian ocean, where Indian Navy has the potential and capability to interdict these strategic supplies. China v iews this as a major weakness and is trying to counter balance the Indian Navy by its string of pearl policy. Especially the port that China is developing at Gwadar in Pakistan could provide China a base from where Indian oil supplies could be threatened. Chinese participation in anti piracy operations in the Gulf of Aden, could provide the PLAN experience of conducting operations far away from the mainland. This could come in handy especially in keeping the threats from Indian Navy at bay in case of a conflict. (b) Strategic Locations. Chinas perceived strategic frontiers can be said to include the Indian Ocean and the Malacca straits to the South West, South China Sea, the East China sea, in addition to the current territorial boundaries and claimed justification over the aforementioned territories. 5 As interests between India and China clash in these regions, conflicts cannot be ruled out. China also views Central Asian Republics as important and strategic locations due to the enormous amount of gas reserves there. China has also made efforts to establish its presence in a manner so as to secure its sea lanes of communications, import gas through pipelines avoiding shipment through Indian Ocean where India can influence Chinese shipping, and also to acquire strategic bases such as Gwadar in Pakistan, Coco islands to be able to establish strategic naval capabilities. The reaons for conflict with India will keep increasing wherever interests clash. (c) Strategic Dominance. China views itself as one of the major powers in the world and the leading power in Asia. Mr Barak Obama termed it as the leader amongst Asian countries during his maiden visit to China. China also aspires to be a powerful nation second to none. In the Chinese quest for greatness Chinese analysts feel that two nations, Japan and India could be hindrances in its road to greatness. Japan because of the overbearing legacy from history and India due to its differences with China. The Tibet Issue 3. China invaded and captured Tibet in 1956. Indian opinion about Chinese occupation of Tibet has changed over a period of time and India now recognises Tibet as a part of China. However, Chinese still feel that India through the Dalai Lama tries to bring to fore the Tibet issue. Notwithstanding, Indias support to China during the anti China protests by Tibetans in the run up to the previous Olympics, Chinas mistrust of India has never diminished and could be used as an ostensible cause for conflict against India by China. Territorial Dispute 4. Today the line of actual control by both sides in the in the eastern sector conforms to the McMahon Line. The disputed area between the pre-1914 outer line and the McMahon Line covers a total area of 90,000 square kilometers. According to China this area comprises Tibets three districts of Monyul, Loyul and Lower Zayul; and according to India, this area is its Arunachal Pradesh. In the western sector, the line of actual control runs roughly along the Karakoram Range, conforming to the Chinese claim. The Indian Government however, claims that the boundary runs along the Kunlun range from the Karakoram pass. The disputed area is the Aksai Chin region between the two ranges, covering a total area of about 33,000 square Kilometers. This area falls mainly in Chinas Xinjiang and Part of it belongs to the Ari district of Tibet. The Indian government claims that it is part of its Ladakh area of the state of Jammu and Kashmir. This area is sparsely inhabited, serving only as the traffic ar tery linking Xinjiang with Tibet. The unresolved border dispute has been an irritant in Indo China relations and can be a potential cause of conflict in future. Recent Diplomatic Struggles 5. Chinas recent reactions over Indian prime ministers visit to Arunachal Pradesh, Dalai Lamas visit to the same place and issuing visa to Indian Kashmiris on a separate paper have been seen has diplomatic offensives by China to contain India. Analysts feel that China could be looking for reasons to launch a swift political offensive against India in future to resolve the border issues in its favour. China has resolved its border disputes with those counties which are relatively weaker. 6 It could be deduced that China wants to resolve its disputes with other nations from a strong position so as to gain an advantageous deal. Moreover, normalisation of relations with Taiwan offers China the flexibility to switch forces from its Eastern borders to the borders neighbouring India. China Pakistan Nexus 6. China has been helping Pakistan militarily and in nuclear technology to develop a foil for India and to contain India in South Asian region. Export of military technology and hardware and clandestine support to Pakistan in for developing strategic weapons such as missiles and nuclear weapons flouting all international norms is seen as an effort to dilute Indias military potential. China does not at present wish to see any tensions on its borders with India. But at the same time, its approach to our sub-continental neighbours and our friends in ASEAN indicates that it will spare no effort to contain India strategically. Its actions like continuing assistance for Pakistans nuclear and missile programmes are quite evidently a part of this policy. 7 Insecurity of the Chinese Leadership 7. China is an economic success story but its leadership is highly insecure. The Chinese government under the communist party has every reason to feel confident. Yet, a Chinese professor, Liu Xiabao, was recently jailed for eleven years, just because he publicly advocated freedom of expression and an end to one-party rule in China. 8 Such incidents, human rights conditions, lack of freedom to press, media and internet in China, the Tiananmen incident etc indicate that Chinese communist leadership does feel highly insecure of any uprising against it. Further, India is the country that is spoken of most often as an enemy in China. 9 The leadership may resort to drastic acts such as annexation of Taiwan or an attack on India to divert public attention, if it is cornered by a popular movement in China against the Communist party. End Notes 1. Sujit Dutta, Chinas emerging Power and Military role: Implications for South Asia p 94 2. Chinese White Paper on National Defence; Year 2008, downloaded from www.china.org on 24 Sep 09 at 1500 h 3. Commander PK Ghosh, The Maritime Dimensions of Indias Energy Security calculus, p 33 4. Vice Admiral Raja Menon in his speech at DSSC on Dec 09 5. Ashok Kapur, China and Proliferation: Implications for India p 405 6. Kondanpalli Sreekanth in his lecture at DSSC Wellington on Nov 09 7. Kondanpalli Sreekanth in his lecture at DSSC Wellington on Nov 09 8. Ian Burma, The Times of India, Bangalore, 16 Jan 10 9. Downloaded from yahoo.com on 28 Sep at 0900 h
Friday, October 25, 2019
Physician Assistant :: essays research papers
Thesis: Physician assistants are well-recognized and highly sought-after members of the health care team who, with doctors, provide quality care to patients. In order to do that, training, hard work, and a good education are required. I. As history says, physician assistants have always been a much needed commodity in health care.      A. Who came up with the idea for a physician assistant?           1. Dr. Eugene A. Stead, Jr. came up with the idea in 1965.           2. He was chairman of the Department of Medicine at Duke University.      B. Why was there a need for physician assistants?           1. There was a shortage and uneven distribution of primary care           physicians.           2. He selected Navy corpsmen who received considerable medical           training during their military service in Vietnam. He based the                curriculum on the fast-track training of doctors during World War II. II. Physician assistants are skilled health care practitioners who offer many common medical services.      A. Physician assistants have many demanding responsibilities.           1. Physician assistants can collect historical data, order lab tests, interpret           lab results, read EKG’s, teach and counsel patients, assist physicians in           rounds, and record patient progress under a physician’s supervision.           2. Physician assistants also have patient contact such as physical exams,           suturing of wounds, assisting in surgery, giving injections and                immunizations, venipuncture, applying casts, and prescribing                medications all under a physician’s supervision.      B. Physician assistants have training to care for eight out of ten people who visit      a family practitioner.                C. What does the job involve and what are your limitations set by the doctor? III. While physician assistants can do many things, there are differences between them and doctors.      A. Besides the title, doctors and physician assistants have slightly different           responsibilities.           1. Physician assistants practice medicine with the supervision of a                physician while a doctor is an independent practitioner.           2. The doctors have complete responsibility for the care of the patient.           Physician assistants share the responsibility.           3. Doctors also make themselves available for the more difficult and           complex procedures.      B. The main difference between a physician assistant and a doctor is education.           1. The Physician Assistant Program is about two-thirds of the time one           would spend in medical school.           2. Physician assistants don’t have an internship or a residency.      IV. One of the most important things a physician assistant can have is a good education.      A. The first two years of college are very important.           1. A physician assistant will take a college curriculum and have classes
Thursday, October 24, 2019
History Of Australia Essay
On January 1, 1901, the people of Australia had a date with destiny. They kept it, despite all odds. The struggle to free ourselves from the past, the struggle to unite for a better future is as natural to humankind as breathing. Both are vital, if life must go on. For Australians too, the struggle that led to the triumph of destiny was not an easy one. The path that led to the federation of colonies was peppered with obstacles. But it is a proven fact that all you need to succeed is a single idea, a few good men or women and loads of hard work. This essay will open a window to the past and trace the road to federation and the birth of a nation. To begin at the beginning, the exodus from Africa began around 60,000 years ago, and following the southern coastline of Asia, the first early travelers crossed about 250 kilometers [155 miles] of sea, and colonized Australia by around 50,000 years ago. The Aborigines of Australia, are the descendants of the first wave of migration out of Africa. 1 The story may have begun there but there is a great deal to follow. European nations were interested in discovering the Great South Land. The first recorded European contact with Australia was in March 1606, when Dutch explorer Willem Janszoon (c. 1570 – 1630) charted the west coast of Cape York Peninsula, Queensland. Over the next two centuries, European explorers and traders continued to chart the coastline of Australia, then known as New Holland. In 1688, William Dampier became the first British explorer to land on the Australian coast. It was not until 1770 that another Englishman, Captain James Cook, aboard the Endeavour, extended a scientific voyage to the South Pacific in order to further chart the east coast of Australia and claim it for the British Crown. 2 HISTORY OF AUSTRALIA Page # 2 Australia was invaded by a naval power, its first colonial culture of authority was maritime, whaling and sealing were the colony’s earliest productive industries, and it took settlers a quarter of a century to cross the first land barrier, the Blue Mountains that hemmed in Sydney. Colonial settlements hugged the coast and were connected to one another by the ocean rather than the land, like islands in an archipelago. 3 The proposals for the use of the continent had a history almost as long, though by no means so distinguished as that of its discovery. Some saw it as a land of the Holy Spirit; some saw it as a land fit only for the refuse of society . 4 Following the lost war (American War of Independence), Britain moved to reorganize its remaining overseas empire and decided to settle Australia with convicts. Convicts provided an ideal source of human capital for such ventures, and all European colonizing nations used convicts overseas. The penal establishment for incorrigibles at Macquarie Harbour on the west coast of Tasmania is famous. The name Harbour is associated exclusively with remembrance of inexpressible depravity, degradation and woe. The convicts called this the Hell’s Gate. 5 By the 1880s, New South Wales had come a long way away from its beginnings as a convict settlement and was ruled by a British-appointed Governor supported by military force. Transportation of convicts had ended forty years before; a system of elected, responsible government had developed where virtually all adult males had the right to a secret ballot – a situation which made the colony one of the most democratic places on earth. Pastoral development, then the gold rushes had led to great economic development; working people were better off here than almost anywhere else – at that time the colonies were called a â€Å"working man’s paradise†. 6 HISTORY OF AUSTRALIA Page # 3 The other five Australian colonies were developing in similar ways, with systems of government modelled originally on NSW – the â€Å"mother colony†. There had been many proposals calling for the bringing together of the separate Australian colonies into a single nation. The first intercolonial conference met in Melbourne in 1863 to discuss uniform customs, trade and tariff duties. But each continued to go their separate ways on these issues. Some colonies chose to protect their industries with tariffs, others preferred free trade. There were customs posts on colonial borders and duties had to be paid on goods â€Å"imported†from one colony to another. As well, the various colonies built their railways with different gauges, so that trains could not cross borders. These problems kept the colonies divided. Despite the problems there were strong reasons supporting some form of federation. The colonies were mainly Anglo-Celtic in culture, institutions and outlook: there was little difference between them. Major-General Edwards’ 1888 defence report showed that adequate defence of the continent would be impossible without combining the different colonies’ forces. There was much concern about the activities of other nations in the Pacific, particularly Germany which had colonised New Guinea. Communications issues – the railway gauge problem, the new electric telegraphs spanning the continent, postal services, currency – were forcing the colonies to come to some common agreements. The trade and customs issues caused inconvenience and expense to trade and commerce. Most of the colonies were also concerned about immigration, particularly of non-Europeans, and could see the advantages of a common policy. Federation offered a way of solving these problems. 7 HISTORY OF AUSTRALIA Page # 4 But the Australian colonies had always been individualists. Their origins were diverse, their capitals were widely separated from one another, and the outlook of their people, we may as well acknowledge it at once, was parochial in the extreme. Attempts to introduce local government bodies were long resisted. Local government could have been a first step towards union or federation, but the wish to federate grew slowly. As early as 1847, Earl Grey, at that time Secretary of State for the Colonies, suggested federation. To his impartial gaze it must have seemed foolish and wasteful that six colonies, all following the same course of development, all with similar interests, should not combine for the better regulation of mutual interests. From the Australian point of view it would mean greater efficiency and economy. 8 Between 1823 and 1842 the British crown colony, the New South Wales was administered by the Governor in combination with a Legislative Council which met behind closed doors and whose proceedings were not reported by the press, a pattern similar to the other six colonies. The New South Wales Legislative Council is often referred to as the â€Å"squatters council†, reflecting the influence that squatters, as the most significant wealth producers and land-holders, had on the political process. 9 The squatters were thus in a strong position which they were unlikely to surrender. They had borne the burden and heat of the day and thought of the land as their own and their children’s by right of pioneering. As it was, the tense political atmosphere made compromise more difficult each year as the clamour to â€Å"unlock the land†grew and the squatters became intransigent. As a result the land Acts of the early sixties were declarations of war for the possession of the Crown lands  the reformers never doubting that the victory would go to â€Å"the people†. 10 HISTORY OF AUSTRALIA Page # 5 The post-1850s in New South Wales marked a shift in political power from country to town. The extension of suffrage and other democratic reforms weakened the political hegemony exercised by squatters. However, during the same period, their general economic prosperity increased as a result of increases in prices for wool, the weight of fleeces and a reduction in the use of farm labour. The absence of significant wealth independent of agriculture ensured pastoralists’ interests prevailed despite reform of electoral and legislative processes. As the number of free settlers increased they, too, became politically active. By the beginning of the 1880s the factions that had previously characterised the New South Wales Legislative Assembly were crumbling. A worsening economic crisis catalysed social tensions that favourable economic conditions had largely obscured. As the environment within which primary producers operated increased in complexity –due to technological innovation, changes in marketing arrangements, government legislation and economic conditions  producers started to experiment with diverse forms of organisation. The period between 1875 and 1900 was a turning point in the political organisation of primary producers. It was through local groups that primary producers came to be aware of transport, trading, banking and tariff issues. Importantly, they became aware that most primary producers were enduring similar experiences and perceived similar threats. This was instrumental in forming a collective identity which addressed â€Å"the absence of tradition and the weakness of shared values†that were â€Å"characteristic of earlier colonial times†. The most commonly cited catalyst for the political organisation of farmers was the shearers’ strikes of the 1890s. 11 HISTORY OF AUSTRALIA Page # 6 Transition went on long after 1880. The next twenty years brought many new experiments, some reckless and ill-considered, others designed to give more equal opportunity. The new changes aimed at correcting old mistakes and strengthening the promise of a southern utopia; but in spite of common aims and closer links, the colonies still cherished their separate policies. The penalties of rivalry only became irksome when isolation within and from outside seemed to threaten the continent’s welfare. Reluctantly the colonies agreed to yield some of their jealously guarded rights. In this great readjustment ‘the indissoluble Federal Commonwealth’ came into being, more through necessity than in faith. 12 There were more reasons why the federation became a necessity. While the fundamental successes of the trade union movement in the colonies in gaining a reasonable standard of living for its members should be acknowledged, they were limited. At best, male workers in full-time unionised jobs were able to live on their wages. It must be stressed that a ‘decent living wage’ was not achieved for casual workers, for non-union workers in permanent part-time jobs or for women. Coghlan’s reports showed that before the 1890s there had been seasonal and local fluctuations in the availability of work (and consequently income), some on quite a large scale. Therefore the â€Å"workers paradise†did not hold good at times. For example in 1866 the Mayor of Sydney declared that ‘the poverty was so great that he thought of relieving people with flour, meat, etc. ‘ As the year went on the distress increased . . . the lamentable spectacle might be seen everywhere of able-bodied men tramping about the country in a vain search for work. 13 HISTORY OF AUSTRALIA Page # 7 The 1883 rural drought across Eastern Australia led to a general lowering of wages and to unemployment. Employment was so scarce that in April 1884 meetings of the unemployed were held in Sydney every day. Between 1885 and 1887 there were sufficient numbers of unemployed for the government regularly to provide relief work, including road-making and scrub-cutting. Sydney seemed to suffer particularly, in that people displaced in other parts of the colony would join the ranks of the unemployed in the city. Such people included the miners from the Illawarra who had fought a hopeless battle throughout 1886 against reduced employment and reduced wages. In 1887 there was so much unemployment that it was impossible to maintain even the nominal rates of wages of many trades, such as tinsmiths, brick makers, coachbuilders, brass and copper workers. 14
Wednesday, October 23, 2019
Brainstorming draft
American wedding normally takes place in a church, where all guests gather. â€Å"Here comes the best man, flower girls, exchanging vows and rings, and the wedding music. The wedding ceremony is conducted by the priest. He formally asks the invitees whether they have any objection for this marriage and getting the positive response from the invitees, the priest asks the couple to exchange wedding rings and then the couple is marked as husband and wife†. Furthermore, the priest and guests congratulate, embrace and kiss the just married.On the other hand, modern Americans often wish to arrange an unforgettable wedding and invite the priest to a location of their choice, some of them even insist on underwater wedding. Nevertheless, the vast majority of Americans the traditional style and arrangement in the place of worship. Indian wedding, conversely to American, usually takes place outdoors, under a canopy called a mandap. The couple sits on carpets under the mandap, and the par ties, invited by the couple, locate around this place. In addition, the priest, as opposed to American wedding asks neither the guest’s ‘blessing’ nor the bride’s and bridegroom’s consent.After being declared the couple as husband and wife, the couple exchange their rings and receive congratulations, moreover, their parents wash their feet in the special water with flower petals . Then, the man and the woman begin to invoke deities like Svaha, who is known as a marital happiness-giver and the priest announces the traditional long list of wishes, which include abundance, successful reproduction, friendship, harmony and happiness. The ideological background of American wedding refers rather to the Christian doctrine than to American culture.Due to the fact that the Bible obliges individuals to create families, the institute of marriage in viewed as sacred and blessed by God. Family in Christian religion is viewed as a self-sufficient entity, where, ho wever procreation must take place; this reminder is usually provided in the priest’s congratulations, addressed to the just married. On the contrary, the settings of Indian wedding ceremony suggest that family is first and foremost a natural phenomenon, that’s why the bride’s and bridegroom’s compliances are even not questioned, – the deities (supernatural forces) have selected them as a prospective family.On the other hand, the two cultural traditions share common view on the meaning of the wedding ring as a symbol of unity and infinity of marital happiness. In America, the bride is supposed to wear a white dress and a veil, which should point to the fact that the broom hasn’t seen the brie before the wedding, so if he doesn’t like her, he will have an opportunity to refuse. The broom, in turn, is required to wear a black suit, alleged as his ‘Sunday best’.As opposed to American wedding, in Indian ceremony, the bride and broom are expected to wear bright and rich colors – the woman should wear a red sari, draped around her head in order to underline her modesty. The man should have a kafni (long shirt, which reaches his knees) and pijamo (leggings) on. In addition, the groom is encouraged to wear a turban. In addition, the bride should put the national Indian decoration, known as mehndi, on her hands and feet . The only common aspect of both styles is the obligation to wear beautiful holiday clothes, which should not be put on again.As for the roles, the major roles in both Indian and American weddings are played by the bride, broom and the priest. Similarly, important roles are attributed to the man’s and woman’s parents and the groom’s best friend or brother (best man), who should accompany him in both traditions. Furthermore, in both cultures, the number of guests determines the happiness of marital life thus, both American and Indian couples seek to invite all relati ves from the bride’s and broom’s lines.In both Indian and American weddings flowers play central role, in terms of the scope of attributes employed. Indian couples are sprinkled with light flowers, as the plants are viewed as positive symbols, bringing about luck and harmony. American bride should have a bouquet in her hands and throw it behind her back once she participates in the ring exchange. However, in Indian weddings, money is valued, so the spot where the ceremony takes place is covered with coins.
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