Definition essay You Pick Example | Topics and Well Written Essays - 500 words

Definition You Pick - Essay Example During this time there were numerous protests and people of a certain political persuasion demanded to â€Å"Ban the Bomb.† People felt that WMDs—especially nuclear weapons—were a kind of genie let loose from a bottle. Once loose, every country would develop nuclear weapons and everyone would hold everyone else hostage. These fears were heightened when both India and Pakistan developed nuclear weapons about 10 years ago. And when North Korea declared itself a nuclear power three years ago. Fear of a nuclear Iran continue to dominate American and Israeli foreign policy. But there is more to weapons of mass destruction than nuclear weapons. There are chemical and nerve agents, there are biological agents such as plague and anthrax. Many governments are known to maintain WMD programs and they are part of many militaries’ attack plans. On the flip side, there are many treaties in place to block their use but some countries stockpile them and use them as a deterrent. They have been used in the First World War (mustard gas), the Second World War (the bombing of Hiroshima and Nagasaki), and when Saddam Hussein used them against his own people (the Kurds), as well as in many other instances. The term entered the public domain in a very significant way during the Iraq War, when the American government said Saddam possessed WMDs and that was the main reason why they would have to invade Iraq. It was, however, very hard to finds these weapons in Iraq in the end. There were great debates at the time about whether he had an active program or whether he had dismantled it. In fact he had had a program in the past and had dismantled it, but had told everyone publicly that he still had it in order to deter his enemies. Because of the terms salience in the debate about the Iraq War, weapons of mass destruction was named word of the year in

Moral Issues Essay Example | Topics and Well Written Essays - 2000 words

Moral Issues - Essay Example Also, engineering is increasingly required to satisfy continuing education requirements in order to keep their professional status. The ethics integrity is based on the principle of fairness and moral rules. This ethics integrity moral and social responsibility issues, fair attitude towards customers and colleagues. Clients served by engineers have no choice but to rely upon their lawyers for expert advice. Engineers are assumed to have a command of a complicated and changing subject matter; that is why they have been hired. But this also means that clients are rarely able to assess the engineering professional's competence. This is true in engineering as well as in the other professions. In engineering profession, this is a more complex notion because of the issue of third parties (Bentham, 2000). Engineering ethics integrity is based on the Judeo-Christian ethic. This ethics generally considered to be the foundation of Western ethical and moral principles. "In performing professional services for a client, a (structural engineer) has the duty to have that degree of learning and skill ordinarily possessed by reputable (structural engineers), practicing in the same or similar locality and under similar circumstances" (Kardon 1999). In engendering, like duties of justice, "the standard of care" does not arise because of any culpability on the part of the organization. "The standard of care" rests upon the mere fact that there are other beings in the world whose condition can be made better. If the organization recognizes these beings and is able to improve their condition, then a "the standard of care" arises. The fact that "the standard of care" is recognized by managers of organization is demonstrated by the fact that they cause the corporations to make charitable contributio ns. One is hard pressed to swallow utilitarian way of thinking that such contributions may in the long run improve profitability by the formation of goodwill. In fact, the best arguments against such action are utilitarian in nature (Mill, 2002). Ethics integrity involves duties of self-improvement which are the most difficult duties of engineers to translate to an organization. Duties of self-improvement rest on the issue that one can improve his/her own condition with respect to good value or intelligence. An example is the practice of organizations paying the cost of sending managers to universities to improve their skills and knowledge. Utilitarians would undoubtedly argue that such achievement is taken to improve profits through lower costs generated from the better management the organization expects to receive from better-educated managers. Organizations would undeniably justify this practice on such utilitarian grounds. Though, the ethics must truly be stretched to translate an individual manager's education to the bottom line. A more credible explanation for such things as classes in human relations might be found in the desire to fulfill a duty for self-improvement. For example, one could argue

Organization An Important Management Decision

Organization An Important Management Decision According to question 1, it required to give the reasons of selecting computer hardware and software for the organization an important management decision. It also required to state out the management, organization, and technology issues that should be considered when selecting computer hardware. A computer is a programmable machine that accepts input, stores and manipulates data, and provides output in a useful format. A computer is made up of combination of two components, which is hardware and software. Both components are important and have its own functions and meaningful usages. The simplest definition of hardware is the thing which we can touch and software is the thing which we cannot touch but only feel. Computer hardware is the physical the mechanical, magnetic, electronic, and electrical components making up a computer system. Examples computer hardware are Central Processing Unit (CPU), Random Access Memory (RAM), hard disks, CD-ROM Compact Disk Read-Only Memory), keyboards, mice, printers, modem, router, and etc. Computer software is the detailed instructions that control the operation of a computer system. Computer software is divided into two major types of software, which is system software and application software. System software is a set of generalized programs that manage the computers resources, such as CPU, communication links, and peripheral devices. Examples of system software are Microsoft Windows, Mac OSX, Linux, BIOS software, Device Diver Software, and etc. Application software describes the programs that are written for or by users to apply the computer to a specific task. Examples of application software are, Microsoft Word, Mozilla Firefox, E-mail software, groupware, and etc. C:UsersSunny Chen-MunDesktopFigureFigure 1.jpg Figure 1: Computer hardware (Examples only) C:UsersSunny Chen-MunDesktopFigureFigure 2.jpg Figure 2: Computer software (Examples only) Answer (Question 1) Nowadays, most of the greatest organizations are using the computer technology and had implemented their own IT (Information Technology) department(s). They cannot neglect the powerful and productive of its IT department(s) which brings their business towards success. Examples of organizations are Apple Inc., FedEx, Wal-Mart, McDonalds, and etc. Hence, IT is now critical to an organizations success, so it is important that an organization should uses the computer technology in its daily business routine and the computer hardware and software meets the needs of the organization. The managers and/or IT employees must have the understanding of the role of computer hardware and software in the decisions that promote organizational performance and productivity. The computer components, either hardware devices or software, are now updating and improving its technology frequently and speedy, and hence affected its price are rising. The computer hardware and software costs a lot of money in an organization. Therefore, it is very important that the IT department of an organization should choose and buy the most appropriate and cost-effective computer hardware and software. While selecting the most appropriate and cost-effective computer hardware and software, it also needs to be sufficiently powerful to meet the demands of the current users and future unpredictable increasing of users demand. Therefore, expandability and scalability of the computer hardware and software needs to be carefully planned and considered. Selection and use of computer hardware and software technology can have a deep impact on business performance. Computer hardware and software represent important organizational assets that must be managed appropriately. The most important issues in managing computer hardware and software technology assets are understanding the new technology requirements for electronic commerce and digital firm, determining the total cost of technology assets, and determining whether to own and maintain technology assets or use external technology service providers for an organization. Managers and IT specialists need to pay attention to the computer hardware capacity planning and scalability. Capacity planning is the process of predicting when a computer hardware system becomes saturated. Capacity planning ensures that the organization has enough computing power for its current and future needs. Business managers need to determine acceptable levels of computer response time and availability for the organizations mission-critical systems to maintain the level of business performance they expect. New applications, mergers and acquisitions, and changes in business volume all impact computer workload and must be considered when planning hardware capacity. Scalability refers the ability of a computer, product, or system to expand to serve a large number of users without breaking down. Organizations must make sure they have sufficient computer processing, storage, and network resources to handle their business databases and to make it available online constantly. Hence, not affect their daily business routine or the availability for users demand. The purchase and maintenance of computer hardware and software is but one of a series of cost components that managers must consider when selecting and managing computer hardware and software technology assets. The total cost of ownership (TCO) model can be used to analyze these direct and indirect costs to help organizations determine the actual cost of specific technology implementations. TCO designates the total cost of owning technology resources, including initial purchase costs, the cost of hardware and software upgrades, maintenance, technical support, and training. It is possible to reduce some of these administration costs through better management. Organizations can reduce their TCO through greater centralization and standardization of their computer hardware and software resources. They also can reduce the size of the information systems staff required to support their infrastructure if the organization minimized the number of different computer models and pieces of softwa re that employees are allowed to use. When TCO can be reduced, computers might run up to several times worth the original purchase price of the equipment. Another important management decision when selecting computer hardware and software was to determine whether to own and maintain technology assets or use external technology service providers for an organization. Nowadays, many organizations are obtaining their computer hardware and software technology from external service vendors. That is because it significantly cheaper and can saved lots of costs in maintaining and administrating. One of the popular external service vendor is online Storage Service Provider (SSP) is a third-party provider that rents out storage space to subscribers over the Web, allowing customers to store and access their data without having to purchase and maintain their own storage technology. Application service provider (ASP) is a company providing software that can be rented by other companies over the Web or a private network. ASP not just helps an organization to save cost of software purchases and updates, there may be benefits allows the organization to focus on core business issues instead of technology challenges. Utility computing model of computing in which organizations pay only for the IT resources they actually use during a specified time period. It also on-demand computing or usage-based pricing. Again, utility computing model helps to save cost of computer hardware and software of an organization. Moreover, when selecting computer hardware, it is very important that an organization should consider management, organization, and technology issues. In management issues, selecting computer hardware technology for the organization is a key business decision and it should not be left to technical specialists alone. General Managers should understand the capabilities of various computer processing, input, and storage, options, as well as price versus performance relationships. They should be involved in hardware-capacity planning technology asset management, decisions to distribute computing, downsize, or use network computers. In organization issues, computer hardware technology can either enhance or impede organizational performance. Computer hardware selection should consider how well the technology meshes with the organization`s culture and structure as well as its information processing requirements. In technology issues, IT today is not limited to computers but must be viewed as an array of digital devices networked together. Organizations have many computer processing options to choose from, including mainframes, workstations, PCs, and network computers, and many different ways of configuring hardware components to create systems. Conclusion (Question 1) In conclusion, selecting computer hardware and software for the organization an important management decision to improve business performance and productivity, while reduces the wasting cost for unnecessary aspects. Several reasons are new computer components costs lots of money, IT is now critical to an organizations success, so the computer components must meets the needs of the organization, and the computer components needs to be sufficiently powerful to meet the future increasing of users demand. When selecting computer hardware and software, the managers and IT specialists of an organization need to understand the new technology requirements for electronic commerce and digital firm, to determine the total cost of technology assets, and to determine whether to own and maintain technology assets or use external technology service providers for an organization. In addition, good decisions for selecting computer hardware and software make a business grow. Bad ones will burns organizations business money and investors money. When these money is gone, the business will fail. Question 2 If you were a manager in a company that operates in many countries, what criteria would you use to determine whether a new system should be developed as a global application or local application? Why? Introduction (Question 2) According to question 2, it required to state out and explains the reasons of the criteria that use to determine whether a new system should be developed as a global application or local application, if I am a manager in a company that operates in many countries. A global application is a computer system that able to operate across national boundaries, political, global knowledge base, world cultures, law and legal systems, religions, global environmental, social expectations, languages and etc. While a local application is opposite of global application, it concentrates and operates locally or within a company only. Assume that I am a manager of The Coca-Cola Company which operates in many countries, I would suggest for the new system should be developed as a global application. C:UsersSunny Chen-MunDesktopFigureFigure 3.jpg Figure 3: Coca-Colas logo C:UsersSunny Chen-MunDesktopFigureFigure 4.jpg Figure 4: Products by The Coca-Cola Company Answer (Question 2) Nowadays, many localized companies will be replaced by fast-moving networked corporations that transcend national boundaries. The value of imports and exports from all nations companies has risen to about several trillion dollars annually. Therefore, the production of The Cola-Cola Company should be also parceled out to a number of different countries. The globe application would help the company in manufacturing, production, and operations management. It also enables to implement standard supply chain management software or enterprise software to coordinate global manufacturing processes and supply chains. The major criteria that the new system should be developed in globe application are the growth of cheap international communication and transportation has created a world culture with stable expectations or norms, and political stability and a growing global knowledge base that is widely shared contribute also to the world culture. These criteria create the condition for global market, global production, coordination, distribution, and global economies of scale. A business driver is a force in the environment to which businesses must respond and that influences the direction of the business. The global business drivers can be divided into two groups, which are general cultural factors and specific business factors. Easily recognized general cultural factors have driven internationalization since World War II. Information, communication, and transportation technologies have created a global village in which communication (through telephone, television, radio, or computer network) around the globe is no more difficult and not much more expensive than communication down the block. The cost of moving goods and services to and from geographically dispersed locations has fallen dramatically. The development of global communications has created a global village in a second sense: A global culture created by television, the Internet, and other globally shared media such as movies now permits different cultures and peoples to develop common expectations about right and wrong, desirable and undesirable, heroic and cowardly. The collapse of the Eastern bloc has speeded the growth of a world culture enormously, increased support for capitalism and business, and reduced the level of cultural conflict considerably. Another criterion what should be considered is the growth of a global knowledge base. Nowadays, Latin America, China, India, Southern Asia, and Eastern Europe have developed powerful educational, industrial, and scientific centers, resulting in a much more democratically and widely distributed knowledge base. Hence, more and more citizen has the knowledge of using computer technology and networking, better languages understanding, and more. This will enhance the meets of suitable quality of labor force, which can fit in the companys computer system easily and quickly, and then improve the productive and employee performance. These general cultural factors leading toward internationalization result in specific business globalization criteria that affect most industries. The growth of powerful communications technologies and the emergence of world cultures create the condition for global markets. Global consumers interested in consuming similar products that are culturally approved. Therefore, products of The Coca-Cola Company would be fit into global markets easily. Global production and operations have emerged with precise online coordination between far-flung production facilities and central headquarters thousands of miles away. Managers or employees of the company do not need to travel a long distance for business coordination, meetings, and any management operations. By this way, it reduces the employees travels fees and save times. In addition, the transportation fees of global shipping companies are quite low compared to the recent years. This helps reduced the cost of exporting companys products to many far distance of countries. The new global markets and pressure toward global production and operation have leaded towards whole new capabilities for global coordination of all factors of production. Not only production but also accounting, marketing and sales, human resources, and systems development (all the major business functions) can be coordinated on a global scale. Global markets, production, and administration create the conditions for powerful, sustained global economies of scale. Production driven by worldwide global demand can be concentrated where it can best be accomplished, fixed resources can be allocated over larger production runs, and production runs in larger plants can be scheduled more efficiently and precisely estimated. Lower cost factors of production can be exploited wherever they emerge. The result is a powerful strategic advantage to organizations that can organize globally using global application. These general and specific business drivers have significantly improved world trade and commerce. Moreover, when determining the new system should be developed as a global application, it is very important that an organization should consider management, organization, and technology issues. Managers are responsible for devising an appropriate organizational and technological framework for international business. Choosing a global business strategy, identifying core business process, organizing the firm to conduct business on an international scale, and selecting international information system architecture are key management decision. In organization issues, culture, political, and language diversity magnifies differences in organizational culture and standard operating procedures when companies operate internationally. These differences create barriers to the development of global informational systems that transcend national boundaries. The main technology decision in building international system is finding a set of workable standard in hardware, software, and networking for the firms international information systems infrastructure and architecture. The Internet and intranets are increasingly used to provide global connectivity and serve as a foundation for global systems, but many companies still need proprietary system for certain functions, and , therefore, international standard. Conclusion (Question 2) In conclusion, the new system of The Coca-Cola Company would be the most appropriate developed as a global application. The criteria that should be considered were globalize the company would increase the profits, the growth of cheap international communication and transportation has created a world culture with stable expectations or norms, and political stability and a growing global knowledge base that is widely shared contribute also to the world culture. The global application also helps in online coordination, meetings, and any management operations, which reduces employees travels fees and save times. Overall, it improves the productivity and business performance of the company.

Media Advertising - Societal Conformity and Advertisement of Cigarettes

Societal Conformity and Advertisement of PALL MALL Cigarettes Sloan Wilson did not publish The Man in the Gray Flannel Suit, a classic on 1950's middle-class conformity, until 1955. But, by July 1953, PALL MALL cigarette advertisers appear aware that "society seemed to reward those who lacked rough edges and eschewed eccentricity" (Blum 794). This conclusion seems justified by a TIME magazine advertisement. Here, these promoters apply this conformity principle and other advertising techniques to a specific socioeconomic group. They seek to lure the expanding male, middle-class audience by presenting indecorous fun, an enticing social situation, and smooth smoking delight all stemming from their product. The advertisement's rich red coloring immediately strikes a viewer with exciting and salacious overtones. The red lettering, border, cigarette package, and swimsuit all emphasize social and physical pleasure. The other colors' absence only strengthens the red coloring's implications. Prominent curving lines support the coloring's implied connection between enjoyment and the product. The foreground woman's curvaceous waist, chest, shoulders, hair, and cheeks give the scene a fun and lively feeling. Further in the background, the other women's similarly curved bodies also emphasize the cigarette's fun. Even the arching beach umbrellas portray such a feeling. Finally, the small boat's billowing sails, pushed by the wind, show excitement and pleasure, an appeal directly to the intended audience. Other aspects strengthen the advertisement design's sexual appeal. The foreground woman's strapless swimming suit, highlighted in red, is the most notable example. Her chest prominently resides above horizontal boxes in both th... ...by asserting, "PALL MALL gives you a smoothness, mildness and satisfaction no other cigarette offers you." Of course, the audience need not accept the text's promise of pleasure. They can easily see that PALL MALLs bring happiness. The picture clearly shows that all middle-class white males frolicking on beaches with beautiful women carry PALL MALL cigarettes. After all, the advertisement's fun and sexy appeal, its enticement to social enjoyment, and its portrayal of the brand's pleasures certainly imply that PALL MALLs bring social happiness. Then again, cigarette advertisers notoriously ignore tobacco's detrimental effects, but who has time to consider negatives when viewing such an appealing scene? WORKS CITED Blum, John, et al. The National Experience: A History of the United States. 5th ed. New York: Harcourt, Brace, Jovanovich, Incorporated, 1981.

Principles of Individual Decision-making Essay

Date In life, we have to make a decision just about everything that we do. These decisions affect our daily lives and they sometimes they affect the lives of those around us. When making these decisions there are make factors that go into making a final one. In economics there are four principles that effect how a person makes a decision (Mankiw, 2007): †¢ People face trade-offs. †¢ The cost of something is what you give up to get it. †¢ Rational people think at the margin. †¢ People respond to incentives. These four principles play an important role in economics. This paper will define each individual principle and then give the reader an insight on a personal decision of the author using the aforementioned principles. Trade-offs Making a trade-off is basically, choosing one thing over another. A classic Italian quote referring to a trade-off is â€Å"you can’t have a full wine bottle and a drunk wife†. As modern technology advances, one could argue that society has traded-off battery life in personal electronics for a smaller size and weight of the individual device. The Cost is What You Give Up After you have looked at what is being traded-off, then you can determine the true value of your decision by what you are giving up for it. As in the previous example of personal electronics, giving up battery life has a serious downside in that the personal electronic device will have to be charged more often, or it will be wired to a wall while the device is in use and charging. Here the cost can be a great one to a person that is  constantly on the go. Rational People Think at the Margin As Mankiw (2007) pointed out â€Å"Economists normally assume that people are rational† (p 6). Being rational means that an individual will do all that they can to achieve their goal with all that they have available to them. A rational person thinking at the margin or on the edge will be able to make decisions that allow them to achive their goal without giving up to much in overall cost. Going back to the personal electronic device, an individual could choose to go with the smaller and more lightweight device because of its portability, but they’ll bring along a portable charging device also, or use the product more sparingly to make the most of the available battery power. People Respond to Incentives An incentive can be varied to something positive like a benefit or something negative like a consequence. Incentives can be a large part of an individuals decision making process. The incentive that an individual would most likely respond to when choosing the new personal electronic device would be that they are carrying around less weight, therefore making them more mobile. The consequence side that would affect the decision would be rooted in the fact they will not be able to use the device as much as they would like. My Personal Decision Recently I took up the hobby of cycling and competitive road racing. A lot of thought went into my decision on whether to get involved or not. I will layout how I can to my decision using the four principles of decision-making. Trade-offs As I have aged I have picked up many hobbies. I was balancing my time between my hobbies, my family, and my job. My lists of hobbies included, but were not limited to, golfing, running, playing video games, and building model cars. I have always had bicycling as part of these hobbies, but it was only an occasional one. When I decided to actively cycle more, I had to  decide what to give up in exchange. First on that list of trade-offs were all of my hobbies. Second was family time. Cycling can take up hours of a day. I usually average 2 hours a day of riding time during the week and up to 4 hours a day on the weekends. I had a lot to think about in my decision. The Cost of what I gave up Giving up my hobbies for cycling was not a cost at all to me because I took that time I was using for the hobbies and focused it towards cycling. The cost of lost family time is more significant and placed more of an impact on my final decision. Being in the Navy and having five to eight month deployments can be hard on a family, so all time spent at home is very valuable. Rationally thinking at the Margin Fortunately I was wasting a lot of time on my other hobbies that it allowed me more time then what I was spending on the bike. I used this spare time with the family at home. Also, I took into account that as my daughters age, I can get them onto bicycles and spend time with them when I am doing my slow recovery rides which play a large part in my training. Incentives Finally, I took in to account the incentives of cycling to make the final decision. The most important incentive was setting an example to those around me. My children will see that I done just come home after work and do nothing constructive and that I am out there trying to improve myself . As for those I work with, they see that I can balance Work, Home and time for staying fit, and hopefully they will follow in my example. Another incentive was the aspect of fitness and personal health. No longer can there be the overweight chief that stresses the buttons of his uniform. In today’s Navy, a sailor is constantly representing his country, Navy, and ship. If a sailor does not fit in his uniform properly then he is not representing the Navy very well, and he could be hazard to the ship in an emergency situation if he is not physically fit. Conclusion In an economy there are four principles that are vital to the decision making process of how it will distributes it’s resources. The first is Trade-offs, giving up one thing for another. Then the determination of the cost of what you are giving up to get to your goal. Third, is the the thought that rational people think at the margin, meaning one will take advantage of all opportunities to achieve one’s goals. Finally, the principle that people respond to incentives, assists in determining the quantity or price of a certain resource. These principles are also applied in individual decision-making, and the results can affect more then just an individual but an entire economy. References Mankiw, N. G. (2007). Principles of Economics. Mason, Ohio: Cengage Learning.

John Stuart Mill Essay

The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980’s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990’s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from one’s salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MP’s and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous year’s collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head â€Å"income from other sources†. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the â€Å"book profits† be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is â€Å"not ordinarily resident† in India in any tax year if he: †¢ †¢ †¢. Has been â€Å"non-resident† in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individual’s stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they don’t show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj† system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with â€Å"Most Favored Nation Status† cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the ‘total world income’, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is â€Å"manufacture† and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term â€Å"excisable goods† means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term â€Å"manufacture† refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C – Company P – Person H – Hindu Undivided Family (HUF) F – Firm A – Association of Persons (AOP) T – AOP (Trust) B – Body of Individuals (BOI) L – Local Authority J – Artificial Juridical Person G – Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .

Revolution Essays - Libertarian Theory, Liberty, Free Essays

Revolution Essays - Libertarian Theory, Liberty, Free Essays Revolution American Revolutions ?What people values as a nation Criticizing a government?s movements or decisions without receiving any punishments, going to school for better education, opening your own business to make your own profits, having a gun, or worshiping your own god are all values that we can have as a nation, called freedom. However, freedom doesn?t come from god or nature itself, but like any other progressive concept and ideals, it comes from revolutions. Therefore, America, one of the most freedom nations in the world, also earned the value of liberty through many reforms, especially the two known as, the changing in understanding of government from the Founding?s led by President Franklin D. Roosevelt and President Lyndon B. Johnson, who also switched the relationship between states and national government. The founding of national government contents several ideals, including individual liberty as a state of liberty, the limitation of constitutional government, and common laws or the rule of laws. Individual liberty is the core of other founding ideals. It contents basic values and rights that as a member of nation should have such as the right to live and to do what he/she wants as long they don?t harm his/herself and other people?s liberty and rights around, according to John Locke, Second treaties of government, 6. ?though man in that state have an uncontroulable liberty to dispose of his person or possessions, yet he has not liberty to destroy himself, or so much as any creature in his possession, but where some nobler use than its bare preservation calls for it. The state of nature has a law of nature to govern it, which obliges every one: and reason, which is that law, teaches all mankind, who will but consult it, that being all equal and independent, no one ought to harm another in his life, health, liberty, or possessions?. Moreover, to strengthen the ideal and make it fits to the real world, John Locke also stated that each man has a right to punish criminals or execute offenders, who violate liberty of people around. ?one man comes by a power over another; but yet no absolute or arbitrary power, to use a criminal, when he has got him in his hands, according to the passionate heats, or boundless extravagancy of his own will; but only to retribute to him, so far as calm reason and conscience dictate, what is proportionate to his transgression, which is so much as may serve for reparation and restraint: for these two are the only reasons, why one man may lawfully do harm to another, which is that we call punishment?. Or ?every man hath a right to punish the offender, and be executioner of the law of nature?.?. Nevertheless, if people can punish criminals as an act of liberty protection, they also violate the criminal?s liberty as they are still living in t he same ideal of freedom. In the other hand, there are no any different from punishers and offenders. Thus, the ideal of making law was born in order to make the differences. ?The natural liberty of man is to be free from any superior power on earth, and not to be under the will or legislative authority of man; but only to have the law of nature for his rule.?Locke, Second Treatise, sec. 22. Once again, to protect people freedom from the power of making laws and law itself, we claim for another ideal known as a limited government, which experienced from the system of France?s government system.? Under the ancient monarchy the king was the sole author of the laws; and below the power of the sovereign certain vestiges of provincial institutions, half destroyed, were still distinguishable. These provincial institutions were incoherent, ill arranged, and frequently absurd?. Tocqueville, Democracy in America. The idea divides the power to govern people into many branches in order to balance the power and avoid absolute power from any person. ?WHERE the legislative and executive power are in distinct hands, (as they are in all moderated monarchies, and well-framed governments) there the good of the society requires, that several things should be left to the discretion of him that has the executive power: for the legislators not being able to foresee,

Court Transcript of BTKs Confession

Court Transcript of BTKs Confession On February 26, 2005, the  Wichita Police announced that investigators had made an arrest in the BTK serial killer case after taking into custody an employee of nearby Park City, Kansas in a routine traffic stop – bringing to an end an era of terror for the Wichita community which lasted more than 30 years. Dennis Rader,  a city employee, a cub scout leader, and an active member of his church, confessed that he was the BTK serial killer. Here is the transcript of his confession. The Defendant: On January 15th, 1974, I maliciously, intentionally and premeditation killed Joseph Otero. Count Two – The Court: All right. Mr. Rader, I need to find out more information. On that particular day, the 15th day of January, 1974, can you tell me where you went to kill Mr. Joseph Otero? The Defendant: Mmm, I think it’s 1834 Edgemoor. The Court: All right. Can you tell me approximately what time of day you went there? The Defendant: Somewhere between 7:00 and 7:30. The Court: This particular location, did you know these people? The Defendant: No. That’s –(Off-the-record discussion between the defendant and Ms. McKinnon.) No, that was part of my – I guess my what you call fantasy. These people were selected. The Court: All right. So you – (Off-the-record discussion between the defendant and Ms. McKinnon.) The Court: – you were engaged in some kind of fantasy during this period of time? The Defendant: Yes, sir. The Court: All right. Now, where you use the term â€Å"fantasy,† is this something you were doing for your personal pleasure? The Defendant: Sexual fantasy, sir. The Court: I see. So you went to this residence, and what occurred then? The Defendant: Well, I had – did some thinking on what I was going to do to either Mrs.  Otero or Josephine, and basically broke into the house –or didn’t break into the house, but when they came out of the house I came in and confronted the family, and then we went from there. The Court: All right. Had you planned this beforehand? The Defendant: To some degree, yes. After I got in the house it – lost control of it, but it – it was – you know, in back of my mind I had some ideas what I was going to do. The Court: Did you – The Defendant: But I just – I basically panicked that first day, so – The Court: Beforehand did you know who was there in the house? The Defendant: I thought Mrs. Otero and the two kids – the two younger kids were in the house. I didn’t realize Mr. Otero was gonna be there. The Court: All right. How did you get into the house, Mr. Rader? The Defendant: I came through the back door, cut the phone lines, waited at the back door, had reservations about even going or just walking away, but pretty soon the door opened, and I was in. The Court: All right. So the door opened. Was it opened for you, or did someone – The Defendant: I think one of the kids – I think the Ju – Junior – or not Junior – yes, the – the young girl – Joseph opened the door. He probably let the dog out ‘cause the dog was in the house at the time. The Court: All right. When you went into the house what happened then? The Defendant: Well, I confronted the family, pulled the pistol, confronted Mr. Otero and asked him to – you know, that I was there to – basically I was wanted, wanted to get the car. I was hungry, food, I was wanted, and asked him to lie down in the living room. And at that time I realized that wouldn’t be a really good idea, so I finally – The dog was the real problem, so I – I asked Mr. Otero if he could get the dog out. So he had one of the kids put it out, and then I took them back to the bedroom. The Court: You took who back to the bedroom? The Defendant: The family, the bedroom – the four members. The Court: All right. What happened then? The Defendant: At that time I tied ‘em up. The Court: While still holding them at gunpoint? The Defendant: Well, in between tying, I guess, you know. The Court: All right. After you tied them up what occurred?

Find Scam-Free Postal Service Jobs

Find Scam-Free Postal Service Jobs You may have seen them online or in the classified section of your local newspaper - ads offering to help job seekers find Postal Service jobs ... for a fee, of course. Heres the thing: Theres no trick to finding those Postal Service jobs ... for free. When it comes to federal and postal jobs, the word to remember is free, the Federal Trade Commission says in an alert to consumers. Information about job openings with the U.S. government or U.S. Postal Service is free and available to everyone. Applying for a federal or postal job also is free. How the Scams Work The consumer-protection arm of the government wants that scam artists try to hoodwink Postal Service job seekers into shelling out cash by hiding behind important-sounding federal agencies. Some examples of those bogus agencies are the U.S. Agency for Career Advancement and the Postal Employment Service, according to the FTC. One popular scam is conducted by con artists who lure job seekers into responding to ads placed in local newspapers. They inform the job seekers there are openings locally and that they qualify, but that they need to pay for study materials to get a high school on the postal exam. The FTC says such claims are ridiculous. The company isnt part of the U.S. Postal Service, the materials may be worthless, and a passing score on a postal exam does not assure youll get a postal job. There may not even be an available job in your area, the FTC says. How to Spot Scams Here are a few tip-offs to Postal Service job rip-offs from the government: Classified ads, online ads or telephone sales pitches that imply an affiliation with the federal government, guarantee high test scores or state that no experience is necessary;Ads that offer information about hidden or unadvertised federal jobs;Ads that refer you to a toll-free phone number; Often, in these cases, an operator encourages you to buy a valuable booklet of job listings, practice test questions and tips for entrance exams.Toll-free numbers that direct you to other pay-per-call numbers (such as 900 numbers) for more information. Under federal law, any solicitations for pay-per-call numbers must include full disclosures about the cost of the call. If you have concerns about a company’s advertisement for employment services, contact: The Federal Trade Commission at ftc.gov/complaint, or by calling 1-877-FTC-HELP (382-4357).The U.S. Postal Inspection Service. Find your local office at postalinspectors.uspis.gov or in the blue (government) pages of your telephone directory.Your state attorney general at naag.org, or your local Better Business Bureau at bbb.org. In addition, federal government job information is available through the U.S. Office of Personnel Management’s USAJOBS at usajobs.gov. How to Find a Postal Service Job on Your Own The federal government makes it very easy to find Postal Service Jobs. To look for Postal Service jobs go online to www.usps.com/employment. The site will tell you where the Postal Service is hiring, as well as whether you need to take an exam. Even you do need to take a test, the agency typically offers sample questions to people who sign up for the exam. Best of all, its free. Are Postal Workers Government Employees? While Postal Service employees must follow federal government rules and do receive federal employee benefits, they are not classified as federal employees by the U.S. Bureau of Labor Statistics because the postal service is a quasi-federal agency. Under the U.S. Constitution, Congress has direct control over the rules and regulations the post office must follow concerning operations and personnel. The U.S. Postal Service does not receive tax dollars for personnel and most of its operations. Instead, all its revenue comes from the sale of postage stamps and other postal produces and mailing supplies. Updated by Robert Longley

Human beings' activity with global warming Essay

Human beings' activity with global warming - Essay Example The most notable of all greenhouse gases is carbon dioxide, which has the capability to continue being in the atmosphere for a lengthy time span. It is a scientifically proven fact that this gas could bring about a noteworthy rise in the temperature. At this point, it is but obvious to raise the question â€Å"No doubt, carbon dioxide is a very potent gas; but how are human beings responsible for rise in the levels of this gas?† The subsequent paragraph would be attempting to answer this. (1) Human beings, purely for furthering their own interests, have brought about a drastic rise in the levels at which fossil fuels are combusted. This has been for the purposes of generating electricity, heating, transportation and cement manufacturing, among many others. It is being estimated that, on account of all these activities, the annual carbon dioxide emissions are approximately 22 billion tons, on a global basis. Almost as a direct result of that, the atmospheric concentration of ca rbon dioxide has risen by roughly thirty percent. As a matter of fact, these facts are more than sufficient to convince even the most skeptical that it is nothing other than human activity predominantly responsible for heightened global warming. (1) Scientists have estimated that during the course of the last century, there has been a rise in temperature of surface of Earth to the extent of one degree Fahrenheit. The fact has been highlighted that in this very duration there is also a 25 percent increase in the carbon dioxide concentration in the atmosphere. It has been mentioned earlier in the write-up that the enhanced levels of carbon dioxide are chiefly attributable to various human activities. Extensive studies aimed at understanding the link between the above rise in temperature and increase in carbon dioxide concentration came out with a key observation: human activity is mainly responsible for the scenario where the Planet has become warmer. (2) Simultaneously, the scientist s also suggested that even some natural parameters could have played a role in global warming. In fact, with regard to the pattern of global warming, the scientists have divided the previous century into two halves. They state that, when the warming of the first half is taken into account, the natural factors must have been primarily responsible for the advent of the phenomenon. This is because; in that particular phase, various human activities resulting in carbon dioxide emissions were on the lower side. But when the second half of the century (1900-2000) is considered, it is but obvious that human beings are the chief contributors to the rise in global warming. In this period, the diverse commercial pursuits of people have led to an alarming rise in the levels of carbon dioxide emissions, and this is a fact beyond any dispute. So, it can safely be inferred that the natural parameters did not have a major role in global warming, with regard to the second part (of the century). (3) The following are some of the activities that have led to the advent of a scenario where, there is a disturbing rise in the greenhouse emissions: various agricultural practices,

Interview & Research Paper Christianity Assignment

Interview & Research Paper Christianity - Assignment Example The church is the Body of Christ that consists of Baptized whereas the local church is the place where a group of believers assemble each week for, worship, praise, fellowship and Christian Education. In general, by choosing to worship something or someone, it means that one has given himself completely and wants to be mastered by the said person or thing. Some people tend to think that one worships only in songs and prayers, but the truth is; worship is meant to be a lifestyle. As the pastor mentioned; worship is practiced both publicly and privately (Gordon). Public worship occurs each week, on Sunday’s and private worship occurs daily in our homes or other designated places. Everything that a Christian does should be a form of worship to his Creator, worship is at the very core of Christianity and all are called to worship God in spirit and in truth (â€Å"The Purpose of our Worship of God†). The Bible, which is the Christians holy book, instructs people to worship G od. In psalms 100, it states â€Å"Shout joyfully to the Lord, all the earth. Serve the Lord with gladness; come before Him with joyful singing. Know that the Lord Himself is God; it is He who has made us, and not we ourselves; we are His people and the sheep of His pasture. Enter His gates with thanksgiving, and His courts with praise. Give thanks to Him; bless His name. For the Lord is good; His loving kindness is everlasting, and His faithfulness to all generations (Daniel). This verse in the Bible explains how one ought to praise God which is a fundamental part of worship; it shows submission and thanks giving to God. Through worship, a Christian acknowledges that God is the master and the Supreme Being and that he is willing to follow his commands and teachings. Christian worship came about as a result of Jewish worship, Jesus was a Jew and when He went to the synagogue together with His followers, they would sing and praise during the Jewish festivals. As a Christian, I belie ve that worship is important, the Bible has emphasized on this and therefore all Christians are obligated to be worshippers (White 2). The main message in Christianity is love; Christians are asked to love their neighbours as they love themselves. God is love and love is the greatest thing that you can offer another person, when a Christian worship’s God; he is professing his love to Him. Christians are taught that one cannot claim to love God yet he does not love the people around him. My interviewee pointed out that he believes God the Father, sent Jesus into the world to pay our sin-debt by dying on the cross and that man is saved because he believes and accepts him as his personal Saviour (Segler and Bradley 49. When one embraces the lifestyle of worship, it means that love is solidly embedded in all that he does, even to his enemies. The bible states that one has to be a worshipper, true worshipper to be precise. This means people who embrace worship in everything they d o not just when it is convenient or on Sundays. Failure to worship means that one does not acknowledge God in all he does and that he is not following the teachings of the holy book. Therefore one cannot claim to be a true Christian if he does not worship God and as a result he misses out on the blessings that are supposed to come his way and the gift of eternal life; which is life after death. A life free of pain, suffering and hardship as characterized by life in the world as we know it. But a person who worships as is required of him receives

Together We Stand Letter Outline Case Study Example | Topics and Well Written Essays - 250 words

Together We Stand Letter Outline - Case Study Example The survey will involve establishing the relationship between exposure to the industrial waste and severity of the new disease. The study will involve finding health details of people living next to the factory’s dumpsites. A direct correlation between severity of the disease and nearness to the dumpsite will indicate that the factory is the main cause of the problem (Tilden, 2010). A negative correlation index will nullify the hypothesis that relates the disease to factory waste. The study assumed that people living next to the dumpsite have had minimal movements. The survey also assumed that the factory dumps its waste constantly throughout the year. In the study, I also assumed that the industry’s waste have minimal cumulative effect on the health of a victim. Finally, the analysis also considered the age of a person to be independent from the effects of the chemicals (Bond, 1993). During my investigation, I established that people associated the new illness with the evil spirits. Others believed that immigrants who were settling in their town from foreign countries propagated the

Accountability, Representation and Control and the Euro crisis Essay

Accountability, Representation and Control and the Euro crisis - Essay Example Some of the common perspectives on the crisis suggest that the weaknesses in the accountability processes, compromised systems of control, and poor representation are at the core of the Euro crisis (Hopwood, 2009, p. 797). Those who hold onto this view contend that revamping the structural basis of the three features is fundamental to resolving the crisis. The banking sector, the government spending practices, and the corporate world remain some of the areas that have received significant focus by analysts of the Euro crisis. Poor controls feature in the manner in which governments have failed to put in place regulatory systems to stem bad spending practices, which lead to increased deficits that imperil economic growth. Weak accountability systems encouraged unethical accounting practices that threatened the collapse of the banking sector in the region attracting large amounts of bailouts that burdened the taxpayers. The genesis of the Euro crisis stems from failure of some member s tates to regulate their sovereign debt. The sovereign debt, which had been capped at the 60 percent of the gross domestic product GDP, determines the state of stability of the economic stability of the member states (Arnold, 2012). Proposals for austerity measures, which have been suggested by countries like Germany have incurred the displeasure of some of the most affected countries such as Greece and Poland. The central thinking of the affected countries is that austerity measures will stunt economic growth and leading to states of economic instability, which would expose the affected countries to more damage from the systems. It is important to consider some of the reasons of the economic crisis in terms of the structural germ of their causes. At the bottom of the debt crisis is the need for stronger and reliable regulatory frameworks that would enable accountability, control, and representation in order to shield the Eurozone from the adverse consequences of the crisis. Pursuit of economic self-interest among the Eurozone member states remains one of the challenges facing efforts of addressing the Euro crisis (Lynn, 2011, p. 31). Entry into the Eurozone necessarily required member countries to cede some control of their economic structures to a centralized operational framework without mortgaging their sense of autonomy. Further, the challenge also involves the question of competition, which drove some countries to practice subjective accounting practices with the intention of protecting certain self-interests. According to some economic policies, the Euro crisis would have been averted had the member countries adjusted their accounting policies and operations in ways that embrace the aspect of representation as understood within the framework of fair trading practices (Arestis, 2012). Such structures would have provided the necessary points of economic convergence, which would have shielded the countries from the threats posed by the crisis. Much of the f ocus of the Euro crisis has involved unqualified accounting practices in the corporate world (Knight, 2012, p. 13). A number of banks, for instance, presented unqualified audit reports, which gave hints of growth based on misrepresentation of certain disclosures on assets and mortgages. Such banks later encountered numerous operational challenges that led to their being declared bankrupt. On this account, many banking institutions led to massive government expenditure in terms of bailouts, which were necessitated by the fact that failure to put in place appropriate regulatory mechanisms would expose the banking sector to the threat of collapse, which would then touch of a series of economic challenges that

Economic Law Essay Example | Topics and Well Written Essays - 1000 words

Economic Law - Essay Example The establishment of binding dispute settlement system by WTO in 1995 was one of its most plausible achievements. It was developed from GAAT model of settling disputes, the rules and procedures governing (DSU) understanding is that it contains developments that has led to change from a system based on economic power and politics to one based on rule of law (World Bank Group 1994). The outcome was more legality of the WTO that has been praised as benefiting specifically smaller countries, of which many are developing countries and least-developed countries. The shift 'is specifically beneficial for smaller countries, as without the rules and procedures of the DSU... they would not have the necessary bargaining power vis-a-vis the larger powers. 'Similarly, Weiler notes the advantages of the legalised WTO model, 'especially for the meek economically and politically unequal.' International agreements are not any useful if the rules stipulated cannot be complied with especially if the pa rties that are signatories to these agreements can not comply with the obligations as stipulated. An efficient and effective way of settling disputes often increase the members that are signatory to certain agreements commitments to complying and committing to those rules. Members of WTO established current dispute settlement system thus during the Uruguay round of multilateral trade negotiations shows their commitment to compliance by all Members with their obligations under the WTO Agreement. All members should and have to comply with these regulations as stipulated in writing. It is very important to settle disputes in time and through a structured manner (World Bank Group 1994). It helps to prevent the detrimental effects of unresolved international trade conflicts and to mitigate the imbalances between stronger and weaker players by having their disputes settled on the basis of rules rather than having power determine the outcome. Most people consider the WTO dispute settlement system to be one of the major results of the Uruguay Round (World Bank Group 1994). After the entry into force of the WTO Agreement in 1995, the dispute settlement system soon gained practical importance as Members frequently resorted to using this system. The details of the WTO Agreement have all the certain multilateral agreements. This is to say that, the WTO Agreement contains all agreements that have been considered in the Uruguay Round. References in this guide to the â€Å"WTO Agreement† in general, therefore, include the totality of these rules. However, the WTO Agreement itself, if taken in isolation from its annexes, is a short Agreement containing 16  Articles that set out the institutional framework of the (WTO) as an international organization (Shaffer and Melendez-Ortiz 2010). Specific references to the WTO Agreement (e.g. â€Å"Article XVI of the WTO Agreement†) relate to these rules. World Bank reduces poverty in most countries in world by providing technical and financial help, ensures that people are able to generate their own incomes. They react quickly to the situation which affects any countries negatively. In addition World Bank help in improving health facilities and education especially in developing countries, this increases the leaving standard of the people. It assists in providing food to countries which are facing shortage of foods or high increase in food prices. World bank sustain growth in the future by investing in

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RESEARCH IN INFORMATION TECHNOLOGY - Essay Example t how to model, analyze, prototype, evaluate and implement various aspects of information technology systems and research methods (Narayanan & Armstrong, 2005, p. 97). The paramount emphasis that I learnt in these lessons included among them Information Technology systems and various research methods that are widely used in the field of Information Technology. My understanding was evidently widened in the area of the Information Technology whereas I also learnt on various contemporary issues that the Information Technology profession faces. Among these challenges are: consulting opportunities, reporting models, lack of appreciation of information technology in various companies, the few disadvantages of information technology in companies and privacy rights (Jakobs, 2008, p. 73). The lessons were immensely valuable as they opened my understanding on the efficiency, design and deployment of information technology systems and other related technologies within an organization. I learnt that information technology use computer applications in creating and managing computer based databases either on desktops or on connected computers within a network. Information technology has various usages that I came to learn about which included the storage of information using the personal information management (PIM) which can also be used in small businesses and managing data (Khosrowpour, 2010, p. 182). This lesson taught me that information technology consisted of particular software that included Access 2010 database that was a windows file. It primarily must have a location known also as a path. The path indicates how the file can be made available and retrieved. I learnt how to create a database on the root directory on a folder that is easily recognizable. Access 2010 is an application that is used in creating computer databases. The application is well equipped with every tool needed to start a project, to end it, and effectively distribute it. This normally the

Economic Law Essay Example | Topics and Well Written Essays - 1000 words

Economic Law - Essay Example The establishment of binding dispute settlement system by WTO in 1995 was one of its most plausible achievements. It was developed from GAAT model of settling disputes, the rules and procedures governing (DSU) understanding is that it contains developments that has led to change from a system based on economic power and politics to one based on rule of law (World Bank Group 1994). The outcome was more legality of the WTO that has been praised as benefiting specifically smaller countries, of which many are developing countries and least-developed countries. The shift 'is specifically beneficial for smaller countries, as without the rules and procedures of the DSU... they would not have the necessary bargaining power vis-a-vis the larger powers. 'Similarly, Weiler notes the advantages of the legalised WTO model, 'especially for the meek economically and politically unequal.' International agreements are not any useful if the rules stipulated cannot be complied with especially if the pa rties that are signatories to these agreements can not comply with the obligations as stipulated. An efficient and effective way of settling disputes often increase the members that are signatory to certain agreements commitments to complying and committing to those rules. Members of WTO established current dispute settlement system thus during the Uruguay round of multilateral trade negotiations shows their commitment to compliance by all Members with their obligations under the WTO Agreement. All members should and have to comply with these regulations as stipulated in writing. It is very important to settle disputes in time and through a structured manner (World Bank Group 1994). It helps to prevent the detrimental effects of unresolved international trade conflicts and to mitigate the imbalances between stronger and weaker players by having their disputes settled on the basis of rules rather than having power determine the outcome. Most people consider the WTO dispute settlement system to be one of the major results of the Uruguay Round (World Bank Group 1994). After the entry into force of the WTO Agreement in 1995, the dispute settlement system soon gained practical importance as Members frequently resorted to using this system. The details of the WTO Agreement have all the certain multilateral agreements. This is to say that, the WTO Agreement contains all agreements that have been considered in the Uruguay Round. References in this guide to the â€Å"WTO Agreement† in general, therefore, include the totality of these rules. However, the WTO Agreement itself, if taken in isolation from its annexes, is a short Agreement containing 16  Articles that set out the institutional framework of the (WTO) as an international organization (Shaffer and Melendez-Ortiz 2010). Specific references to the WTO Agreement (e.g. â€Å"Article XVI of the WTO Agreement†) relate to these rules. World Bank reduces poverty in most countries in world by providing technical and financial help, ensures that people are able to generate their own incomes. They react quickly to the situation which affects any countries negatively. In addition World Bank help in improving health facilities and education especially in developing countries, this increases the leaving standard of the people. It assists in providing food to countries which are facing shortage of foods or high increase in food prices. World bank sustain growth in the future by investing in

The importance of structure in The Agamemnon Essay Example for Free

The importance of structure in The Agamemnon Essay The Agamemnon is a classic Greek tragedy written by Aeschylus in which he entails the continuation of the curse on the house of Atreus in the time period following the end of the Trojan War and the return of King Agamemnon. This play tells of the murders of Cassandra and Agamemnon-by-Agamemnons wife Clytemestra. Throughout the play many aspects have a profound effect on the structure. Things such as the chorus, audience, the use of common literary devices such as buts and ellipses as well as foreshadowing and flashback had an immense effect on the overall structure of the play The Agamemnon. In The Agamemnon the structure had a huge effect on the overall outcome and appearance of the play. To begin, the chorus had a very large effect on the structure of The Agamemnon. In a small way it lets the reader/audience know about things taking place outside the realm of the plays setting. This was not as important at the time this play would have been performed, but in this modern era it is very important that the chorus inform the audience with past events like the outcome of the Trojan War and the death of Iphagania. Such as in this case Then the elder king found voice and said: This fate is hard to disobey, and hard I obey. Sever my child-my palace pearl? Bloody my hands in that virgin flood? A fathers hands at the alter side? Oh which is worse? But how can I betray my fleet and fail my allies? They are right in their fury-bound frenzy to imprecate the winds to calm by the blood of a virgin sacrificedI hope it my be well! If not for excerpts such as that one modern readers as well as some audience members in the past would not know the story of Iphagania and how it made Aga memnon make a choice no one would want to face and one in which the decision led to his death. The chorus informing the audience/reader things they might not know provides a colossal influence on the structure of the play, without them the reader might become confused or lost in some of the occurrences that take place throughout the story. Yet the chorus makes the structure flow better for the reader to become more involved in the situation of the play. That is not the only way, in which the chorus affects the structure of The Agamemnon, there is another vital way in which the chorus affects the structure. The other very important way is in which the chorus affects the structure is the way that the chorus represents the idea of the average people of the time  period; the people the audience/reader can relate to the best and understand the situations that take place throughout this Greek classic. This aspect of the play affects the structure in a very large way. It gives the reader/audience a viewpoint that is easily understandable, a message that is meant for them and not the upper class that would not be provided without Aeschylus use of the chorus. That use makes the structure more broad, showing different viewpoints, which is always important when writing. Also it builds up the drama of the climax by having the chorus use time and show their own ideas. The chorus makes structure of The Agamemnon flow much more fluidly, and provides a way for Aeschylus to draw out the play and make the reader wait and wonder what will happen, both of which affected the structure of The Agamemnon in a very immense way, which makes the play much better. Secondly, the audience plays an important role in the overall structure of the play. Due to the particular audience that would have seen that play during its time of origin the structure is set up in a way that was contemporary in that time period. In other words, the expectations of the audience were in tune with the life style of that era and the authors diction chose reflected those expectations. Therefore the audience during the time the play was written in has a great importance on the structure of common literary devices such as the use of buts and ellipses as well as foreshadowing and flashback. For that reason the style Aeschylus wrote this play was one in which the audience would receive it. Yet although the audience was important to the structure then, it is inadvertently still very important now. Aeschylus explains things happening around these people, whether for drama or some other reason to keep the anticipation of the audience at hand-it is still there and this structural point by Aeschylus tells people who would be the audience today of very important aspects of the Trojan War and other past events that they would not know of. Yet all of these structural things tie together and are intertwined to make their impact on the play and thus show why they all, including the audience, have a vast bearing on the structure of the play and therefore have an impact on the outcome and appearance of The Agamemnon for the better. Thirdly, the use of buts and ellipses also play an important role on why the structure has an impact on the overall outcome of The Agamemnon. Buts mean that an argument has been provided, or there are two sides to the story. Showing both sides of something is extremely important both in life and literature and can be seen many times throughout The Agamemnon. Clytemnestra says But even losing suits a mighty man. this means that a mighty man wining would be the usual thing, but losing would still suit him and therefore two sides of something are presented which is huge in structure. Ellipses are also very important to the structure. They cause a very necessary an important break which is common in Greek literature and therefore in The Agamemnon. How I hold him in my heartSuch shyness wears away in time. The pause created by the ellipse exaggerates the point created that Clytemnestra missed Agamemnon in his long absence (which she didnt). The buts and ellipses provide an enormous role in the structure of the play; Aeschylus used them impeccably to enhance the structure and therefore improve the total play due to the use of the structure. Finally, the use of foreshadowing and flashbacks has an enormous effect on the structure in The Agamemnon. Aeschylus as well as many other ancient Greek writers used these literary tools to their perfection. Aeschylus uses flashbacks through many people throughout the play by describing past events, events that were flashbacked to give background information which is vital to a complete understanding of the play. The flashbacks are important to the structure of The Agamemnon because they relate to so many other aspects of why the structure is so important to the play. The chorus, which is very important to the play, uses flashbacks all the time and without them the structure of the play would seem very strange and extremely different from the way in which it reads now. Some of the ways in which Aeschylus incorporates flashbacks and foreshadowing into The Agamemnon is both interesting and important to the structure of the play. One of the ways in which this is very clear is how both flashbacks and foreshadowing are used through the character Cassandra. Cassandra is Agamemnons spoil of war, he took her as a victory prize after the Trojan War and she is gift with the power of insight and she can therefore see into the future and she is also aware of the history of the house of Atreus. Therefore this gift of insight  will clearly have an obvious affect on the foreshadowing in the play as it can be seen here, So, then I go To sing the dirge of my own demise And Agamemnon too within the palace. Enough of life! O unknown men, good-bye! I am no little bird that quivers at a bushs stir. But when I am dead and when you see A women for a women die, A man for a man ill-mated lie, Then remember what I said: My dying wishremember itmy prophecy. as said by Cassandra just prior to her death. This is an amazing aspect to the structure of the play, it is a way to foreshadow and keep the reader/audience interested in the outcome and to keep reading to find out if what Cassandra says will come true. Cassandra is truly a dynamic character who is very important to the structure because within the play she also uses the literary tool of flashbacks, this character makes the structure of The Agamemnon much more vibrant than it would have been. Flashbacks and foreshadowing are important to the structure of any work, yet in Aeschylus they are used so perfectly and eloquently that they in-turn have a big impact on the structure, which consequently has a gigantic outcome on the play itself. In conclusion, the structure of The Agamemnon had a huge effect on the overall outcome and appearance of the play. Aeschylus used many different things to enhance the structure of his play, all of these things intertwined into similar aspects of looking into the past or future, the chorus, audience, buts and ellipses, and flashbacks/foreshadowing all used some to improve the structure of the play in their own unique way. Many of Aeschyluss ideas on the structure connect and have a huge effects on The Agamemnon.