OOS-Deviation assignment detecting the presence of diethylene glycol Essay

OOS-Deviation task distinguishing the nearness of diethylene glycol in toothpaste by meager layer chromotography - Essay Example Also, for location purposes, you will require 6.7 mg/mL of building up the dissolvable of Potassium Permanganate Staining Solution. Axis container of 50mL polypropylene to test a planning of toothpaste with a load of around 1.0g. To scatter the toothpaste, include 5mL of water and vortex for around 1 moment. Next is the expansion of 5mL of acetonitrile to the blend followed by vortex around 1 moment. Before gathering around 1mL of the supernatant, rotator the blend until you get a completely clear arrangement. Utilize the 1.5mL smaller scale test tubes by moving 500L of the supernatant to it at that point include 1.0mL of methanol. Weaken 0.2mL of DEG to 0.5mL utilizing methanol so as to accomplish the standard reference readiness (Ahuja and Scypinski, 2011). Spread the 5L weakened test arrangement and the reference standard arrangement on a sheet and leave it to dry. To get exemplary outcomes, utilize chromatographic methodology spot. The subsequent stage is to placed the sheet in a creating tank that has been set up by adjusting 100mL of building up a dissolvable for about 30minutes. Evacuate the dissolvable and license it to dry noticeable all around promptly the creating arrangement arrives at the halting line. At the point when you lower the dried sheet in potassium permanganate arrangement and afterward expel the sheet after around 5 seconds, yellows spots will begin to show up on the foundation as the sheet dries. The last spot to show up is DEG. The perusing of DEG differs from 0.40%, 0.41% and 0.44% for OOS results and somewhere in the range of 0.005% and 0.015% for OOS deviation. Agreeing Ahuja and Scypinski (2011), after the assessment of the OOS results, the methodology on the revelation and events of the OOS are

Mass Extinctions in the fossil record during End Permian Research Paper

Mass Extinctions in the fossil record during End Permian - Research Paper Example What recognizes the speculations is their legitimacy in experimental terms just as significance deductively. The main huge hypothesis implies that at the hour of the mass elimination of species possessing the earth, there could have been a cataclysmic event of volcanic ejection. The size of the volcanic emission could have been enormous to the point that it wound up clearing out a critical extent of the earth’s populace. The other hypothesis suggests that a shooting star may have struck the earth accordingly impelling the demise of various species that involved it. What interests is the size of fiasco that could have cleared out practically all the species enhancing the earth without making a significant harm the earth’s crustal stone layers. Plus, the selectivity in the endurance of the species likewise brings questions up regarding the hypotheses insinuated offer the clarification to the event of the crash. Developmental and archeological investigations have called attention to the conceivable event of a time of a close to annihilation of the considerable number of species on the earth’s surface. This was independent of their natural surroundings. This period is alluded to as the end Permian time. The events at the time have not been discovered. The truth of the matter is that there have just been hypotheses advanced to potentially attempt to clarify the marvels that happened at that point. The accompanying talk puts the events during the end Permian time into point of view. The center is to attempt and basically investigations the event of occasions during the time. In doing that, the works tries to make references to speculations hypothesized by researchers with respect to clarifying the event. The speculations or specifications are completely chosen relying upon their pertinence, precision, just as experimental legitimacy. The goal is to attempt to give a potential ordered rec ord to the event of the close to termination of

Book Riots Deals of the Day for September 7th, 2019

Book Riot’s Deals of the Day for September 7th, 2019 Sponsored by A Room Away From the Wolves by Nova Ren Suma, now in paperback from Algonquin Young Readers These deals were active as of this writing, but may expire soon, so get them while they’re hot! Todays  Featured Deals And the Mountains Echoed by Khaled Hosseini for $1.99. Get it here,  or just click on the cover image below. For Colored Girls Who Have Considered Politics by Donna Brazile, Yolanda Caraway, Leah Daughtry, and Minyon Moore for $2.99. Get it here,  or just click on the cover image below. Parable of the Sower by Octavia E. Butler for $1.99.  Get it here,  or just click on the cover image below. In Case You Missed Yesterdays Most Popular Deals American Panda by Gloria Chao for $1.99. Get it here,  or just click on the cover image below. Women Talking by Miriam Toews for $1.99. Get it here,  or just click on the cover image below. 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M3.14 Managing Conflict in the Workplace Essay - 1875 Words

REFLECTIVE REVIEW - M3.14 MANAGING CONFLICT IN THE WORKPLACE |Centre Number |Centre Name | |Candidate Registration No |Candidate Name | |Please use the headings shown below |Assessment Criteria | | |The causes of conflict at work are identified | |Cause and effects of conflict |The stages in the | |†¦show more content†¦The office was around a 50/50 mix of male and female staff. The call centre was a high-pressure job and quite a stressful atmosphere. Tempers would often boil however there never seemed to be any lasting conflict until on an occasion after a works dinner party. Two ladies wished to sit near one of the managers, the manager was unaware of this. As everyone took their seats at the tables, only one of the ladies was able to sit at the same table as the manager. The lady who was not able to sit on the manager’s table became quite upset and the following day at work refused to speak to the other girl. All the colleagues in the office who were aware of the situation did not pay too much attention to the dispute asShow MoreRelatedIlm M3.18943 Words   |  4 Pages‘Planning change’, ‘Time management’, ‘An introduction to leadership’, ‘Effective team leading’ and ‘Developing leadership capability’. Participants then complete the qualification with a range of optional units that combine to minimum credit of 18. From managing customer service to effective meetings for managers the ILM Diploma in Leadership and Management can be tailored to meet the varying needs of participants a cross all employment sectors. Qualification overview Level 3 Diploma in Leadership andRead MoreProblem Solving12254 Words   |  50 PagesUnderstanding change in the workplace M3.02 Planning change in the workplace M3.04 Achieving objectives †¦ Assessment – Optional Units ILM Level 3 Diploma in First Line Management Assessment – Mandatory Units Work-based Assignment M3.01 Solving problems and making decisions Change Management Report M3.02 Understanding change in the workplace M3.02 Planning

Margaret Jones - Executed for Witchcraft, 1648

Known for: first person executed for witchcraft in Massachusetts Bay ColonyOccupation: midwife, herbalist, physicianDates: died June 15, 1648, executed as a witch in Charlestown (now part of Boston) Margaret Jones was hanged on an elm tree on June 15, 1648, after being convicted of witchcraft. The first known execution for witchcraft in New England was the year before: Alse (or Alice) Young in Connecticut. Her execution was reported in an Almanac published by Samuel Danforth, a Harvard College graduate who was then working as a tutor at Harvard. Samuels brother Thomas was a judge at the Salem witch trials in 1692. John Hale, who was later involved in the Salem witch trials as the minister in Beverley, Massachusetts, witnessed the execution of Margaret Jones when he was twelve years old. Rev. Hale was called to help Rev. Parris determine the cause of the strange happenings in his home in early 1692; he was later present at court hearings and executions, supportive of the courts actions. Later, he questioned the legality of the proceedings, and his postumously published book, A Modest Inquiry Into the Nature of Witchcraft, is one of the few sources for information about Margaret Jones. Source: Court Records We know about Margaret Jones from several sources. A court record notes that in April, 1648, a woman and her husband were confined and watched for signs of witchcraft, according to a course which hath ben taken in England for the discovery of witches. The officer was appointed to this task on April 18. Although the names of those watched were not mentioned, the subsequent events involving Margaret Jones and her husband Thomas lend credence to the conclusion that the husband and wife named were the Joneses. The court record shows: This court beinge desireows that the same course which hath ben taken in England for the discovery of witches, by watchinge, may also be taken here with the witch now in question, therefore doe order that a strict watch be set about her every night, that her husband be confined in a private roome, watched also. Winthrops Journal According to the journals of Governor Winthrop, who was a judge at the trial that convicted Margaret Jones, she was found to have caused pain and sickness and even deafness by her touch; she prescribed medicines (aniseed and liquors are mentioned) that had extraordinary violent effects; she warned that those who would not use her medicines would not heal, and that some so warned had had relapses that could not be treated; and she had foretold things that she had no way to know about. Further, two signs usually ascribed to witches were found: the witchs mark or witchs teat, and being seen with a child who, on further investigation, vanished -- the assumption was that such an apparition was a spirit. Winthrop also reported a very great tempest at Connecticut at the very time of her execution, which people interpreted as confirming that she was truly a witch. Winthrops journal entry is reproduced below. At this court one Margaret Jones of Charlestown was indict- ed and found guilty of witchcraft, and hanged for it. The evidence against her was,1. that she was found to have such a malignant touch, as many persons, (men, women, and children,) whom she stroked or touched with any affection or displeasure, or, etc., were taken with deafness, or vomiting, or other violent pains or sickness,2. she practising physic, and her medicines being such things as (by her own confession) were harmless, as aniseed, liquors, etc., yet had extraordinary violent effects,3. she would use to tell such as would not make use of her physic, that they would never be healed, and accordingly their diseases and hurts continued, with relapse against the ordinary course, and beyond the apprehension of all physicians and surgeons,4. some things which she foretold came to pass accordingly; other things she could tell of (as secret speeches, etc.) which she had no ordinary means to come to the knowledge of,5. she ha d (upon search) an apparent teat in her secret parts as fresh as if it had been newly sucked, and after it had been scanned, upon a forced search, that was withered, and another began on the opposite side,6. in the prison, in the clear day-light, there was seen in her arms, she sitting on the floor, and her clothes up, etc., a little child, which ran from her into another room, and the officer following it, it was vanished. The like child was seen in two other places, to which she had relation; and one maid that saw it, fell sick upon it, and was cured by the said Margaret, who used means to be employed to that end.Her behavior at her trial was very intemperate, lying notoriously, and railing upon the jury and witnesses, etc., and in the like distemper she died. The same day and hour she was executed, there was a very great tempest at Connecticut, which blew down many trees, etc.Source: Winthrops Journal, History of New England 1630-1649. Volume 2. John Winthrop. Edited by James Ken dall Hosmer. New York, 1908. A Nineteenth Century History In the mid-19th century, Samuel Gardner Drake wrote about the case of Margaret Jones, including more information about what may have happened to her husband: The first Execution for Witchcraft in the Colony of Massachusetts Bay, was at Boston on the 15th of June, 1648. Accusations were probably common long before this, but now came a tangible Case, and it was carried through with as much Satisfaction to the Authorities, apparently, as ever the Indians burnt a Prisoner at the Stake.The Victim was a Female named Margaret Jones, the Wife of Thomas Jones of Charlestown, who perished on the Gallows, as much for her good Offices, as for the evil Influences imputed to her. She had been, like many other Mothers among the early Settlers, a Physician; but being once suspected of Witchcraft, was found to have such a malignant Touch, as many Persons were taken with Deafness, or Vomiting, or other violent Pains or Sickness. Her Medicines, though harmless in themselves, yet had extraordinary violent Effects; that such as refused her Medicines, she would tell that they would never be healed, and accordingly their Diseases and Hurts continued, with Relap se against the ordinary Course, and beyond the Apprehension of all Physicians and Surgeons. And as she lay in Prison, a little Child was seen to run from her into another Room, and being followed by an Officer, it was vanished. There was other Testimony against her more ridiculous than this, but not necessary to be recited. To make her Case as bad as possible, the Record or it says her Behaviour at her Trials was intemperate, lying notoriously, and railing upon the Jury and Witnesses, and that in like Distemper she died. It is not unlikely that this poor forsake Woman was distracted with Indignation at the Utterances of the false Witnesses, when she saw her Life was sworn away by them. The deluded Court denounced her frantick Denial of the Charges as lying notoriously. And in the probably honest Belief in Witchcraft, the same Recorder says, in the most complacent Credulity, that the same Day and Hour she was executed, there was a very great Tempest at Connecticut, which blew down ma ny Trees, c. Another equally credulous Gentleman, writing a Letter to a Friend, dated at Boston on the 13th of the same Month, says: The Witche is condemned, and to be hanged Tomorrow, being Lecture Day.Whether there were any other suspected Persons at the time Margaret Jones was prosecuted, we have no Means of ascertaining, yet it is more than propable that a supposed Spirit of Darkness had been whispering in the Ears of the Men in Authority in Boston; for about a Month before the Execution of Margaret, they had passed this Order: The Courte desire the Course which hath been takin in England for Discovery of Witches, by watching them a certina Time. It is ordered, that the best and surest Way may forthwith be put in Practice; to being this Night, if it may be, being the 18th of the third Month, and that the Husband may be confined to a private Roome, and be also then watched.That the Court was stirred up to ferret out Witches, by the late Successes in that Business in England, -- s everal Persons having been tried, condemned and executed in Feversham about two Years before -- is not improbable. By the Course which hath been taken in England for the Discovery of Witches, the Court had References to the Employment of Witch-Finders, one Matthew Hopkins having had great Success. By his infernal Pretensions some scores of innocent bewildered People met violent Deaths at the Hands of the Executioner, all along from 1634 to 1646. But to return to the Case of Margaret Jones. She having gone down to an ignominious Grave, leaving her Husband to suffer the Taunts and Jeers of the ignorant Multitude, escaped further Prosecution. These were so insufferable that his Means of Living were cut off, and he was compelled to try to seek another Asylum. A ship was lying in the Harbor bound for Barbadoes. In this he took Passage. But he was not thus to escape Persecution. On this Ship of 300 Tons were eighty Horses. These caused the Vessel to roll considerably perhaps heavily, wich to Persons of any Sea Experience would have been no Miracle. But Mr. Jones was a Witch, a Warrant was sued out for his Apprehension, and he was hurried thence to Prison, and there left by the Recorder of the Account, who has left his Readers in Ignorance of what became of him. Whether he were the Thomas Joanes of Elzing, who in 1637 took Passage at Yarmouth for New England, cannot be positively stated, although he is probably the same Person. If so, his Age at that Time was 25 Years, and he married subsequently.Samuel Gardner Drake. Annals of Witchcraft in New England, and Elsewhere in the United States, From Their First Settlement. 1869. Capitalization as in the original. Another Nineteenth Century Analysis Also in 1869, William Frederick Poole reacted to the account of the Salem witch trials by Charles Upham. Poole noted that Uphams thesis was largely that Cotton Mather was at fault for the Salem witch trials, to gain glory and out of gullibility, and used the case of Margaret Jones (among other cases) to show that witch executions did not begin with Cotton Mather. Here are excerpts from the section of that article addressing Margaret Jones: In New England, the earliest witch execution of which any details have been preserved was that of Margaret Jones, of Charlestown, in June, 1648. Governor Winthrop presided at the trial, signed the death-warrant, and wrote the report of the case in his journal. No indictment, process, or other evidence in the case can be found, unless it be an order of the General Court of May 10, 1648, a certain woman, not named, and her husband, be confined and watched.... [Poole inserts the transcript, shown above, of Winthrops journal] ...The facts in relation to Margaret Jones seem to be, that she was a strong-minded woman, with a will of her own, and undertook, with simple remedies, to practise as a female physician. Were she living in our day, she would brandish a diploma of M. D. from the New England Female Medical College, would annually refuse to pay her city taxes unless she had the right to vote, and would make speeches at the meetings of the Universal Suffrage Association. Her touch seeme d to be attended with mesmeric powers. Her character and abilities rather commend themselves to our respect. She made anise-seed and good liquors do the good work of huge doses of calomel and Epsom salts, or their equivalents. Her predictions as to the termination of cases treated in the heroic method proved to be true. Who knows but that she practiced homoeopathy? The regulars pounced upon her as a witch, as the monks did upon Faustus for printing the first edition of the Bible, -- put her and her husband into jail, -- set rude men to watch her day and night, -- subjected her person to indignities unmentionable, -- and, with the assistance of Winthrop and the magistrates, hanged her, -- and all this only fifteen years before Cotton Mather, the credulous, was born!William Frederick Poole. Cotton Mather and Salem Witchcraft North American Review, April, 1869. Complete article is on pages 337-397.

Retirement plans Free Essays

Abstract A good retirement plan should be one that would provide retirees with the most benefits. These benefits should ideally provide tax advantages. Tax savings can be realized in the short run or in the long run depending on the type of scheme selected. We will write a custom essay sample on Retirement plans or any similar topic only for you Order Now It should also provide a secure investment that offers attractive returns. This paper looks into the retirement programs highlighting the advantages of these schemes to different players. This paper opines that despite the few disadvantages of these schemes, They provide an great avenue through which employees can plan their futur. Definition These are a programs established by employer or employee or both aimed at providing the retirees with a source of income when they are no longer in employment. Retirement plans basically are set up as a form of savings plan to cater for the future i.e. by providing some form of income when a person has retired. Types of retirement plans There are several retirement plans available in the market today. The employees should therefore select a plan that meets their expectation and suits their needs. Below is a list and explanation of some of the available retirement plans. i) Individual Retirement Accounts plans It is one of the simplest retirement programs that can be set by an individual. It is also worthwhile to note that IRAs be established by employers. Therefore IRAs can be established with little employers’ involvement to those that they establish and contribute to the scheme. The retirement benefits depend on the contributions and subsequently the income earned by these funds. There are four IRA plans Payroll Deduction IRA- formed by the employee either under traditional or Roth IRA in conjunction with a financial institution. The financial institution (banks, insurance companies) then deducts the contributions towards the plan under the authority of the employee. Traditional IRA contributions are partly or wholly tax deductible and therefore present tax savings to the employee. The other advantage is that the earnings on the plan are not taxed unless distributed. The same applies to the contributions to the plan. Roth IRA deductions are not tax deductible and also distributions are not part of the income (Internal Revenue Service 2008) Salary Reduction Simplified Employee Pension Plan (SARSEP) – It is a simple plan that involves salary reduction agreement which enables the employers to contribute to the IRAs set by them and also to the employees IRAs. There contributions are subject to a limit. Simplified Employee Pension Plan (SEP)-Employers contribute towards the plan Savings Incentive Match Plan for Employees (SIMPLE IRA) – employers make contributions towards their own retirement plan and also that of the employees. The employees reduce their salaries with the employers making similar contributions. ii) IRC 401 (K) Plans. Can involve employees delaying their salaries and these money is taken to 401(k) plan supported by their employers. The deferred salary is not taxed unless distributed. The benefit of having a 401(k) plan is that one can have other plans as well The employee/employer contribution is subject to a limit with withdrawals being permitted but subject to taxes. iii) TRC 403(b)-Tax sheltered Annuity Plans This plan are operated by public schools and certain tax exempt organizations. This plan is same as 401(k) in the sense that contributions are in form of salary delays with the employers sponsoring the plan. The potential benefits of this plan are that the contributions and earnings on retirement are tax deferred with annuities being carried by the employee on retirement or change of employers (IRS: 2008) iv) IRC 457(b) Deferred Compensation Plans Established by state or local government or tax exempt organization under IRA (501(c). Employees or employers contribute to the plan through salary reductions up to a certain set limit under IRC 402(g) These plans can be eligible under IRC 457 (b) or illegible under IRC 457(f). Eligible plan allows tax deferral on contributions and earnings on the retirement funds (Ryterband Alpem: 2005) v) Designated Roth Accounts in 401(k) or 403(b) plans 401(k) and 403(b) can be designated as Roth plans since 2006. These plans are allowed under Code section 402 A added by the Economic Growth and Tax Relief Reconciliation Act 2001. Designated Roth contributions are included in the gross income and are also elective. A designated Roth account is where with contributions is made with separate accounting of contributions, gains and losses being maintained (IRS 2008) Designated Roth contributions are subject to limit with employee and employers contributing up to certain determinable limit. Advantages and Disadvantages of good retirement plan As discussed above, there are different types of retirement plans that employees and employers can chose from. The plan to be selected should provide the most benefits to both the employer and employee and most importantly suit the needs of both the employee and employers (Scotto, D., J et al: 2008) Therefore, in discussing the advantages and disadvantages of retirement plans, it important to approach it from the employees and employers point view. Advantages-Employees Tax saving-A good retirement plan should be able to provide the most tax savings and advantages. Tax advantages can be in the form of tax-exempt and tax deferrals. A good number of retirement plans offer these tax advantages and therefore employees and employers can select a plan that meets their needs (Maddock J, 2007) The tax savings can be realized in the short run or in the long run depending on the type of scheme selected. Many investment options and opportunities-The contributions (funding) to the retirement plan are invested in various investment options. A good retirement plan should therefore put the money in investments that offer attractive returns while at the same time safeguarding the investor’s money. Retirement plans are long term in nature and therefore the contributions should be invested in the long term also (Perlinger Financial Services: 2008) Provides a ‘nest egg’-Retirement plans provide employees with an opportunity to slowly but constantly contribute towards their retirement. The benefit of this arrangement is that it does not strain the employees financially and thus they are able to make contribution which they are comfortable with. All these contributions are invested in stocks, bonds and other investment opportunities which earn interest and appreciate in value and therefore the retirement benefits will accumulate and become substantial upon retirement. Employer contributions-Contribution to the retirement benefits plan can be by an individual or by the company or both depending on the type of plan. A good retirement benefit plan should allow both contribution of employee and employer. The employer contributions are usually elective in nature. Contributions by both employer and employee ensure that the fund accumulates faster and thus on retirement the fund will be huge. Performance of the fund-The contributors to the retirement scheme should be able to monitor the performance of the fund. A good retirement benefits plan should provide regular updates on the performance of the fund so that any surplus or deficit can be appropriately dealt with. Advantages- Employer Employee retention-A good retirement plan can act as an incentive to the employees and also attract better employees. The company can retain its top employees by offering them a good retirement scheme and since it is for the long term, the company is able to retain them. The company is also able to attract employees who are better qualified in terms of experience and skills and thus the company will benefit (Business Owners Toolkit: 2008) Financial security of employees-Employees is able to perform optimally if they know that their financial future is guaranteed.   A retirement benefit plan that provides this perceived financial security is good Employee morale-Since most pension schemes are based on the salary earned by the employee, a good retirement plan therefore, serves to motivate and encourage all employees to work hard and hence earn more wages. Higher salaries subsequently means ‘handsome’ retirement package and this enhances staff morale. Tax savings-The contributions to the retirement scheme in most plans is tax allowable and this provides the company with the most tax efficient way of rewarding its employees. The contributions are deducted when calculating the taxable income. Reduced recruitment costs-As seen above, a good retirement plan helps the company retain most of its employees and therefore the costs associated with recruitment and replacing the employees who left the company is minimized (Perlinger Financial Services:2008) Disadvantages of retirement plans Despite all the numerous advantages of setting up a retirement plan, there are several disadvantages associated with it. Some of these are discussed below. Some of the retirement plans are time consuming, expensive and complex to set up. The result of this is that the company incurs extra expenses and thereby squeezing the profit margins. The complexities in establishing the plan will also present more costs apart from being time consuming (Business Owners Toolkit: 2008) The operations of the retirement plan needs professional expertise e.g. that of actuaries and accountant. These professionals offer their services at a fee which is usually expensive. The administrative costs of running a retirement plan may pose a challenge to the company in terms of extra costs. Early retirement by the employee could reduce the amount received. This in essence means that the employee has to work his full employment term in order to receive all his retirement benefits. This could mean being trapped in employment even if one is not comfortable. Joining a retirement plan late on in one’s employment i.e. when there are a few years till retirement may not accumulate a large amount enough to sustain the retiree. Therefore the retirement plan will not improve the financial security of the employee (Scotto, D., J et al: 2008) In some of the retirement plans, the contributor has no role in deciding where to invest the fund’s money. This means that the money could be invested in assets that are not in line with one’s investment strategies. This essentially means that the contributor has no control of his money. Employees are responsible for ensuring that they have enough savings for their retirement in some of the plans. This means that the employee is the one in charge of all the investment assets and therefore bears the responsibility of any losses incurred by these investments. Reference: Maddock, J (2007) Advantages of Offering a Pension Plan to Your Employees: Retrieved On 29/1/2009 Perlinger Financial Services Ltd (2008) Pension Plans: Retrieved on 29/1/2008 Internal Revenue Service (2008) Types of Retirement Plans: Retrieved On 29/1/2008 Business Owners Toolkit (2008) Pros and Cons of Retirement Plans: Retrieved On 29/1/2008 From http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P05_4640 Scotto, D., J.   Maglio, V., T. Maglio, M. (2008) Choosing a retirement plan that meets the needs of employees and employer: Retrieved on 29/1/2008 from Retrieved On From http://view.fdu.edu/default.aspx?id=2333 Chang RuthenBerg and Long Pc (2003) Types of Retirement Plans retrieved on 29/1/2008 from  Ã‚   http://www.seethebenefits.com/CRLframeset800x600.asp?targetPage=http://209.85.173.104/search?q=cache:AO6rPS-WpS4J:www.seethebenefits.com/content/CWHY/typesretireplans.htm%20types%20of%20retirement%20plans Ryterand, D., J. L. Alpem, R., L. (2005). The Hand Book of Employee Benefits: Design Funding and Administration, section 457, Deferred compensation plans 6th Edition (NY) Mc Graw-Hill Professional.          How to cite Retirement plans, Essay examples

Business Ethics And Sustainability Global Income Tax Avoidance

Question: Discuss about the Global Tax Avoidance. Answer: Introduction The U.S federal government reports being losing both corporate and individual tax revenue from the movement of profits and income into tax heavens. The loss of revenue from tax avoidance have been estimated to hit a staggering $100 billion every year. This is according to a report released in 2008 by the U.S Senate Subcommittee on Investigations on Tax avoidance ad abuse. The report further posits that this amount includes all the offshore tax abuses that are practiced by individuals and corporates who do not want to pay their tax in entirety. The biggest category of those who avoid taxes include wealthy investors and large global corporations Global tax avoidance Global tax avoidance refers to the legal usage of the tax regime to ones own advantage in order to reduce the amount of tax one is supposed to pay. Interesting to note, this is usually done in a manner that is within the law. This is different to tax evasion where the process is considered illegal. One of the main ways in which individuals and multinational companies avoid payment of tax is through use of tax heavens Methods of tax evasion and avoidance by corporations and individuals Multinational companies Multinational companies are considered the biggest tax dodgers when it comes to evading tax liability Profit shifting One of the ways multinational corporations avoid payment of taxes is by shifting their profits from high tax areas to regions with low tax jurisdictions. They do this by using a variety of techniques one of them being shifting their debts to low tax jurisdiction. For instance, a multinational company based in the U.S will borrow more in their home country where the tax jurisdiction is higher and less in a country with low tax jurisdiction. The catch here is that the owners of the corporations can do this within the confines of the law and furthermore this doesnt change the debt exposure of the firm. This in other situations is usually is usually referred to us earnings stripping where the debt owned by the firm is not subject to taxation (OECD,2010b) Deferral of income Income of foreign earnings usually differs until these proceeds are repatriated back to the U.S. This means that these global corporations can avoid paying tax to the U.S government as long as this income are not paid back to the U.S as dividends. In summary, very little tax is accounted for on foreign source income by the U.S government as reports show that avoidance of tax payment in U.S alone exceeds $100 billion annually. Transfer of pricing This is another technique used by multinational organizations to avoid paying taxes, especially when operating in areas that have a higher tax jurisdiction. What happens is that organizations always lower the prices of goods sold by their affiliates firms in regions with higher tax jurisdiction. They then hike the prices of the same goods and services in regions with lower tax jurisdictions. By doing so they can shift profits from regions with high tax jurisdiction to low thereby avoiding paying the required amount of taxes that they were supposed to pay. Cross Crediting. Income sourced from a country considered as a tax haven received in the home country of the multinational company can escape being taxed due to cross-crediting. Cross-crediting simply refers to the use of excess taxes paid in one jurisdiction to offset the home country tax that will be pending on other foreign income. This has been made worse by the possibility of this corporation having the leeway of choosing when to repatriate the income to their headquarters located in regions with high tax jurisdiction Individual taxes Individuals can also avoid paying taxes on passive income they accrue from businesses abroad. This passive income may be informed of dividends, capital gains, and interests. Because this interest paid from foreign entities is not taxed, individuals can avoid paying taxes in their home countries. Another way in this individuals avoid paying taxes include coming up with shell corporations in foreign havens where they channel their earnings thus avoiding tax payment in their home countries(Friedrich, 2007) Tax evasion and avoidance by individuals have further been worsened by the ease of making financial transactions through the internet. By just the click of a button, individuals can invest and purchase foreign stocks and offshore bonds and not report income realized from this investment to their home country. Tax havens There is no perfect definition for tax heaven, but the Organization for Economic Development and Cooperation (OECD) based in U.S highlights characteristics of those countries that have been referred to as tax heavens. Some of the features of countries referred to as tax heavens include; They have zero or no tax policies They lack transparency They lack effective exchange of information They do not have any requirement for one to run any activity According to Tax Justice Network (2012) there exist more than 70 tax havens in the globe. This tax haven is believed to harbor approximately over $ 20 billion belonging to multinational corporations and individuals. This figure is high due to the illegal activities involved with the money trickling into this coffers. The source of this money range from activities such as money laundering, arms trade dealings, corruption to other criminal activities. Tax heavens as mentioned above operate under a different set of universal rules. Also, foreigners and internal corporations are lured to this countries due to the special privileges they enjoy one of them being able to violate certain laws (Oxfam, 2000). Different tax havens come with different features. There are those who offer watertight banking secrecy while others specialize in offering low levels of taxation to foreigners and multinational corporations Some of the countries that are considered to be tax heaven for individuals and global corporations include; Costa Rica, Panama, Bermuda, Bahrain, Jordan, Lebanon, Samoa among others. Tax anti-avoidance measures One of the stringent measure that would curb the issue of tax avoidance would be changing tax laws in home countries to address issues of profit shifting by individual and multinational companies. The law would also purpose to address the following issues that tend to give leeway to tax evaders (Evan, 2002) Limiting deferral of passive income Creating policies that will deal with the issue of having foreign tax credit offsetting income. For instance in U.S new policies have been introduced that would see to it individual do not evade payment of taxes. Some of the provisions to curb individual tax evasion include increased penalties to individual practicing tax avoidance, increased enforcement, and stringent information reporting by individuals with foreign business entities. One such policy has been the enactment of Foreign Account Tax Compliance Act (FATCA) which requires offshore financial institutions give a detailed report on asset holders considered foreigners ( Phyllis , L 2003). One of the approaches that have been adopted to mitigate the issue of profit shifting has been the repeal for deferral. This means that by instituting a worldwide taxation system that will cover foreign sources income, issues price shifting can be a problem of the past. Restricting taxation to countries referred to as tax havens would also address some of the tax avoidance issues that are being experienced in the global economy. Issues of leveraging and pricing transfer will always be there unless regulations that cover countries branded as tax havens are adopted (Friedrich, 2005) At individual level information sharing between nations can go a long way in dealing with tax avoidance problems. Information reporting can include bilateral efforts and enforcement of trade treaties that will ensure agreements between the host nation and foreign countries adhere to agreed tax policies (Mann,.2004). One of the stringent measures that have been proposed to deal with the issue of tax evasion and avoidance has been the proposal of sanction of countries highlighted as tax havens. Proponents of this argue countries noted as tax havens and are non-cooperative when it comes to bilateral agreements should be denied benefits that are accrued from interest exemptions. Moreover, stiff penalties are to be imposed on those countries receiving proceeds from money laundering activities and terrorist financing (Pashev,2005) Conclusion In conclusion, it is evidence that weak capacity in investigating and prosecuting tax evaders has fuelled the issue of tax evasion globally thus a well-equipped international body concerned with dealing with tax evasion should be formed. Moreover, developing countries appear to be more vulnerable to tax evasion techniques such as profit shifting by multinational enterprises and the improper use of available tax incentives meant to attract foreign investment (Antony,.2004) As a result, increased international cooperation and collaboration is imperative because these ties have been seen to strengthen the parties that are involved. These collaborations create an opportunity for socialization on tax procedures and reforms and best methods of fighting avoidance and tax evasion in the region. Finally strengthening tax policies and restrictions especially in tax havens may also go a long way in ending this vice References Antony,L.2004 ,Developing capacity for tax administration The Rwanda Revenue Authority,European Centre for Development Policy Management Discussion Paper No. 57D. Evan, L 2002, Taxation Data as Indicators of State-Society Relations: Possibilities and Pitfalls in Cross-National Research, Studies of Comparative International Development 36(1), pp. 89-115. Mann, J.2004, Are semi-autonomous revenue authorities the answer to tax administration problems in developing countries? A practical guide. Phyllis , L 2003, Tax avoidance and anti-avoidance measures in major developing economies, Westport. OECD 2010b, Promoting Transparency and Exchange of information for tax purposes Oxfam 2000, Tax havens: releasing the hidden billions for poverty eradication, Oxfam GB Policy Paper. Pashev, K.2005. Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria. Working paper 05-10. Andrew Young School of Policy Studies. Atlanta Georgia. SBP 2005: Counting the cost of red tape for business in South Africa. Friedrich, S 2005, Shadow Economies of 145 countries all over the world: What do we really know? Mimeo, University of Linz. Friedrich, S 2007, Shadow Economies and Corruption all over the World: new estimates for 145 countries, Economics, The Open Access, Open Assessment e-Journal, No. 2007-9,. Tax Justice Network, 2012 U.S. Senate Subcommittee on Investigations, 2008. Staff Report on Dividend Tax Abuse

Battle of Palo Alto in the Mexican-American War

Battle of Palo Alto in the Mexican-American War Battle of Palo Alto: Dates Conflict: The Battle of Palo Alto was fought on May 8, 1846, during the Mexican-American War (1846-1848). Armies Commanders Americans Brigadier General Zachary Taylor2,400 menMexicansGeneral Mariano Arista3,400 men Battle of Palo Alto - Background: Having won independence from Mexico in 1836, the Republic of Texas existed as independent state for several years though many of its residents favored joining the United States. The issue was of central importance during the election of 1844. That year, James K. Polk was elected to the presidency on a pro-Texas annexation platform. Acting quickly, his predecessor, John Tyler, initiated statehood proceedings in Congress before Polk took office. Texas officially joined the Union on December 29, 1845. In response to this action, Mexico threatened war, but was persuaded against it by the British and French. After rebuffing an American offer to purchase the California and New Mexico Territories, tensions between the US and Mexico rose further in 1846, over a border dispute. Since its independence, Texas claimed the Rio Grande as its southern border, while Mexico claimed the Nueces River farther to the north. As the situation worsened, both sides sent troops to the area. Led by Brigadier General Zachary Taylor, an American Army of Occupation advanced into the disputed territory in March and constructed a supply base at Point Isabel and a fortification on the Rio Grande known as Fort Texas. These actions were observed by the Mexicans who made no efforts to impede the Americans. On April 24, General Mariano Arista arrived to take command of the Mexican Army of the North. Possessing authorization to conduct a defensive war, Arista made plans to cut Taylor off from Point Isabel. The next evening, while leading 70 US Dragoons to investigate a hacienda in the disputed territory between the rivers, Captain Seth Thornton stumbled upon a force of 2,000 Mexican soldiers. A fierce firefight ensued and 16 of Thornton’s men were killed before the remainder was forced to surrender. Battle of Palo Alto - Moving to Battle: Learning of this, Taylor sent a dispatch to Polk informing him that hostilities had commenced. Made aware of Aristas designs on Point Isabel, Taylor ensured that the defenses of Fort Texas were ready before withdrawing to cover his supplies. On May 3, Arista instructed elements of his army to open fire on Fort Texas, though he did not authorize an assault as he believed the American post would fall quickly. Able to hear the firing at Point Isabel, Taylor began planning to relieve the fort. Departing on May 7, Taylors column included 270 wagons and two 18-pdr siege guns. Alerted to Taylors movement early on May 8, Arista moved to concentrate his army at Palo Alto in an effort to block the road from Point Isabel to Fort Texas. The field he chose was a two-mile wide plain covered in green saw grass. Deploying his infantry in a mile-wide line, with artillery interspersed, Arista positioned his cavalry on the flanks. Due to the length of the Mexican line, there was no reserve. Arriving at Palo Alto, Taylor allowed his men to refill their canteens at a nearby pond before forming into a half-mile long line opposite the Mexicans. This was complicated by the need to cover the wagons (Map). Battle of Palo Alto - The Armies Clash: After scouting the Mexican line, Taylor ordered his artillery to soften Aristas position. Aristas guns opened fire but were plagued by poor powder and a lack of exploding rounds. The poor powder led to cannon balls reaching the American lines so slowly that soldiers were able to avoid them. Though intended as a preliminary movement, the actions of the American artillery became central to the battle. In the past, once artillery was emplaced, it was time consuming to move. To combat this, Major Samuel Ringgold of the 3rd US Artillery had developed a new tactic known as flying artillery. Utilizing light, mobile, bronze guns, Ringgolds highly-trained artillerymen were capable of deploying, firing several rounds, and shifting their position in short order. Riding out from the American lines, Ringgolds guns went into action delivering effective counter-battery fire as well as inflicting heavy losses on the Mexican infantry. Firing two to three rounds per minute, Ringgolds men dashed around the field for over an hour. When it became clear that Taylor was not moving to attack, Arista ordered Brigadier General Anastasio Torrejons cavalry to attack the American right. Slowed by heavy chaparral and unseen marshes, Torrejons men were blocked by the 5th US Infantry. Forming a square, the infantrymen repulsed two Mexican charges. Bringing up guns to support a third, Torrejons men were set upon by Ringgolds guns. Surging forward, the Mexicans were again turned back as the 3rd US Infantry joined the fray. By 4:00 PM, the fighting had set parts of the saw grass on fire leading to a heavy black smoke covering the field. During a pause in the fighting, Arista rotated his line from east-west to northeast-southwest. This was matched by Taylor. Pushing forward his two 18-pdrs, Taylor knocked large holes in the Mexican lines before ordering a mixed force to attack the Mexican left. This thrust was blocked by Torrejons bloodied horsemen. With his men calling for a general charge against the American line, Arista sent forward a force to turn the American left. This was met by Ringgolds guns and badly mauled. In this fighting, Ringgold was mortally wounded by a 6-pdr shot. Around 7:00 PM the fighting began to subside and Taylor ordered his men camp in line of battle. Through the night, the Mexicans gathered their wounded before departing the field after dawn. Battle of Palo Alto - Aftermath In the fighting at Palo Alto, Taylor lost 15 killed, 43 wounded, and 2 missing, while Arista suffered around 252 casualties. Allowing the Mexicans to depart unmolested, Taylor was aware that they still posed a significant threat. He was also expecting reinforcements to join his army. Moving out later in the day, he quickly encountered Arista at Resaca de la Palma. In the resulting battle, Taylor won another victory and forced the Mexicans to leave Texan soil. Occupying Matamoras on May 18, Taylor paused to await reinforcements before invading Mexico. To the north, news of the Thornton Affair reached Polk on May 9. Two days later, he asked Congress to declare war on Mexico. Congress agreed and declared war on May 13, unaware that two victories had already been won. Selected Sources Palo Alto Battlefield National Historical ParkUS-Mexican War: Battle of Palo AltoTrudeau, Noah Andre. A Band of Demons Fights for Texas. Military History Quarterly Spring 2010: 84-93.

Sustainable Development - Design and Build Without Harm

Sustainable Development - Design and Build Without Harm Sustainable development is a general belief that all human endeavors should promote the longevity of the planet and its inhabitants. What architects call the built environment should not harm the Earth or deplete its resources. Builders, architects, designers, community planners, and real estate developers strive to create buildings and communities that will neither deplete natural resources nor negatively impact the Earths functioning. The goal is to meet todays needs using renewable resources so that the needs of future generations will be provided for. Sustainable development attempts to minimize greenhouse gases, reduce global warming, preserve environmental resources, and provide communities that allow people to reach their fullest potentials. In the field of Architecture, sustainable development also has been known as sustainable design, green architecture, eco-design, eco-friendly architecture, earth-friendly architecture, environmental architecture, and natural architecture. The Brundtland Report In December 1983, Dr. Gro Harlem Brundtland, a physician and the first woman Prime Minister of Norway, was asked to chair a United Nations commission to address a global agenda for change. Brundtland has become known as the mother of sustainability since the 1987 release of the report, Our Common Future. In it, sustainable development was defined and became the basis of many global initiatives. Sustainable development is development which meets the needs of the present without compromising the ability of future generations to meet their own needs....In essence, sustainable development is a process of change in which the exploitation of resources, the direction of investments, the orientation of technological development; and institutional change are all in harmony and enhance both current and future potential to meet human needs and aspirations.- Our Common Future, United Nations World Commission on Environment and Development, 1987 Sustainability in the Built Environment When people construct things, many processes take place to actualize the design. The goal of a sustainable building project is to use materials and processes that will have little impact on the continued functioning of the environment. For example, using local building materials and local laborers limits the pollution effects of transportation. Non-polluting construction practices and industries should have little harm on the land, sea, and air. Protecting natural habitats and remediating neglected or contaminated landscapes can reverse damages caused by previous generations. Any resources used should have a planned replacement. These are characteristics of sustainable development. Architects should specify materials that do not harm the environment at any stage of their life cycle - from first manufacturing to end-of-use recycling. Natural, bio-degradable, and recycled building materials are becoming more and more common. Developers are turning to renewable sources for water and renewable energy sources such as solar and wind. Green architecture and eco-friendly building practices promote sustainable development, as do walkable communities, and mixed-use communities that combine residential and commercial activities - aspects of  Smart Growth and the New Urbanism. In their Illustrated Guidelines on Sustainability, the U.S. Department of the Interior suggests that historic buildings are themselves often inherently sustainable because they have lasted to stand the test of time. This does not mean that they cannot be upgraded and preserved.  Adaptive reuse of older buildings and the general use of recycled architectural salvage are also inherently sustainable processes. In architecture and design, the emphasis of sustainable development is on the conservation of environmental resources. However, the concept of sustainable development is often broadened to include the protection and development of human resources. Communities founded on principles of sustainable development may strive to provide abundant educational resources, career development opportunities, and social services. United Nations sustainable development goals are inclusive. United Nations Goals The United Nations General Assembly adopted a resolution on September 25, 2015 that set 17 goals for all nations to strive for by 2030. In this resolution, the notion of sustainable development has been expanded far beyond what architects, designers, and urban planners have focused on - namely Goal 11 in this list.   Each of these goals have targets that encourage worldwide participation: Goal 1. End poverty; 2. End hunger; 3. Good healthy lives; 4. Quality education and lifelong learning; 5. Gender equality; 6 Clean water and sanitation; 7. Affordable clean energy; 8. Decent work; 9. Resilient infrastructure; 10. Reduce inequality; 11. Make cities and human settlements inclusive, safe, resilient and sustainable; 12. Responsible consumption; 13. Combat climate change and its impacts; 14. Conserve and sustainably use oceans and seas; 15. Manage forests and halt biodiversity loss; 16. Promote peaceful and inclusive societies; 17. Strengthen and revitalize global partnership. Even before the U.N.s Goal 13, architects realized that the urban built environment is responsible for most of the worlds fossil fuel consumption and greenhouse gas emissions. Architecture 2030 set this challenge for architects and builders - All new buildings, developments, and major renovations shall be carbon-neutral by 2030. Examples of Sustainable Development Australian architect Glenn Murcutt is often held up as an architect who practices sustainable design. His projects are developed for and placed on sites that have been studied for their natural elements of rain, wind, sun, and earth. For example, the roof of the Magney House was designed specifically to capture rainwater for use within the structure. The Villages of Loreto Bay in Loreto Bay, Mexico was promoted as a model of sustainable development. The community claimed to produce more energy than it consumed and more water than it used. However, critics charged that developers claims were overstated. The community eventually suffered financial setbacks. Other communities with good intentions, such as Playa Vista in Los Angeles, have had similar struggles. More successful residential projects are the grassroots Ecovillages being built all over the world. The Global Ecovillage Network (GEN) defines an ecovillage as an intentional or traditional community using local participatory processes to holistically integrate ecological, economic, social, and cultural dimensions of sustainability in order to regenerate social and natural environments. One of the most famous is EcoVillage Ithaca, co-founded by Liz Walker. Finally, one of the most famous success stories is the transformation of a neglected area of London into the Olympic Park for the London 2012 summer Olympic Games. From 2006 until 2012 the Olympic Delivery Authority created by British Parliament oversaw the government mandated sustainability project. Sustainable development is most successful when governments work with the private sector to make things happen. With support from the public sector, private energy companies like Solarpark Rodens will be more likely to put their renewable energy photovoltaic panels where sheep may safely graze  - existing together on the land. Sources Our Common Future (The Brundtland Report), 1987, un-documents.net/our-common-future.pdf [accessed May 30, 2016]What is an Ecovillage? The Global Ecovillage Network, http://gen.ecovillage.org/en/article/what-ecovillage [accessed May 30, 2016]Transforming our world: the 2030 Agenda for Sustainable Development, The Division for Sustainable Development (DSD), United Nations, https://sustainabledevelopment.un.org/post2015/transformingourworld [accessed November 19, 2017]Architecture 2030, http://architecture2030.org/ [accessed November 19, 2017]

Reflective analysis Essay Example | Topics and Well Written Essays - 500 words

Reflective analysis - Essay Example I believe that this ability to identify one’s mistakes, learning perfection and the ability to rectify them rather than ignoring the fact of being imperfect, makes me a better person and professional having the ability to improve with every step and instance. The learning outcome I really wanted to pursue is the development of â€Å"understanding that grammatical and mechanical errors detract from achieving their communication purposes†. The grammatical mistakes I made in my earlier writings made the content I wrote awkward and confusing for the reader. For instance, the use of punctuation could make this sentence taken from my January 18 submission, better by replacing â€Å"These celebrities all have thousands if not millions of followers on their social media profiles† with â€Å"These celebrities all have thousands, if not millions, of followers on their social media profiles†. Similarly, a sentence in my January 15 submission read â€Å"I think Toulmin model is the most effective for the evaluative rhetorical analysis I am composing, because my theis is "drug free"†; here the word ‘theis’ makes the reader confused and perplexed as to the meaning of it. The correction needed here was with the spelling of ‘thesis’ and it makes the entire message clear for the reader with proper sense. At times, wrong use of writing structures and mechanics make the work incomprehensible for the reader. I have learnt it from a review of my submissions during the course. For instance, my January 21 submission includes that â€Å"Everyone has one partner, then we read draft each other to find somewhere need to improve, like grammar, etc. ,I think this is a great method for revise draft.† The sentence could make more sense and deliver better meanings by an amendment in the structure and formation of it. It could have been better to say â€Å"Everyone has a partner to work with. After writing the draft, we read each other’s work to identify areas for improvement

Measuring Business Performance Coursework Example | Topics and Well Written Essays - 1500 words

Measuring Business Performance - Coursework Example Kinney (2009) defines effectiveness is the state of doing the right things within and the limits that have been put, on the other hand efficiency is the state of doing things the right way. Effectiveness aims at outcome regardless of how resources are used while in efficiency focus on the process considering resource allocation. A good example is a company that deals with customer care services, if a worker achieves their daily target then they are effective. However, reaching targets does not mean all the calls successfully connected the customer. On the other hand, a worker may not reach the daily set targets but all his or her calls connect to customers, this is efficiency. 1. Efficiency and effectiveness enables a company saves resources and ensures maximum utilization of the same. When employees work efficiently, they utilize most of the resource with minimal or no wastage respectively. In doing so, the purposes for which the resources were intended for will are met. If efficiency is not there, some resources will be wasted meaning that new ones will have to be purchased thus affecting maximization of the resources. 2. Effectiveness and efficiency leads to expansion of a business. Through effectiveness company can meet targets and produce large volumes of quality goods per a given period of time. This means that the company will sell more goods per unit period. Increase in sales leads to purchase of new equipment that will demand space. The company will therefore expand so as to provide room for the equipment. 3. Efficiency and effectiveness increases profit margin of a company. When a company is efficient, it means that they are maximizing the use of the available resources. If effectiveness is applied, then the company will produce more commodities with minimum materials hence bringing up the profit margin of the company. Lyons (2013) note that in case of inflation, it is very hard to determine the performance of

Developing Personal Goals for Career Development

Developing Personal Goals for Career Development Abstract Planning goals is one step towards the development of a career. To achieve a goal, one must plan on how to make this happen. You just dont wake up one day and decide that this is what I want to achieve without first of all considering the ways and means of achieving that and the possible hindrances on the way. It is important to break down your goals because it is through this that that you are setting reasonable goals as well as creating a long term plan. It is also important to make a plan to achieve the goals that you have set. A goal that has been set but does not have a plan remains just that. A goal. That is why people have visions, dreams, ideas and intentions but these never happen because they have not been planned. Goal planning helps when you want to advance your career and a good goal should not necessarily be time bound. One needs to select an area of specialization as a target to your goals. In this case I have chosen Nurse Consultant as my area of specialization. This is the role which I will focus during my masters degree in a nursing program. I have expounded on the areas that I am competent in, and the potential areas that are of interest to me. I have chosen to specialize in nurse consultancy because this is a new field that is not heavily crowded. Hence there is a greater chance of getting employment and if not, I can still employ myself by opening a nurse consultancy. Introduction There is a need for people to set their own goals in life. The first step is usually setting goals that are not too high but which all in all present a challenge. This means that goals must be reasonable, attainable and achievable. One must then develop a plan on how to achieve the set goals because goals with no plans are simply fantasies. Also the goals that one sets must have a challenge. This is because what you have already achieved does not pose a challenge at all. SMAART planning methods are a necessary guide to achieving goals. SMAART goals are Specific, Measurable, Attainable, Action Oriented, Results oriented and Time-phased. This means that you should say what you want to achieve clearly and concisely, you should have a unit of measure for your goals hence they should be objective rather than subjective, should be realistic, should be written in an active rather than a passive voice, one should focus on end results and at least one should set a deadline to achieve the stat ed goals. My main goal in life is to be a fully qualified and successful nurse and work with the best institution in the country so as to help all the people regardless of their backgrounds. I plan to achieve this by completing my BSN and then after attaining a MSN. Career goal. My goal in life is to be a senior nurse in the best institutions in this country. I want to be a highly qualified nurse with an MSN.This I want to achieve by obtaining a masters degree from a nursing institution. I am aiming to attain this after completing my BSN which I will this year on June. After this I want to get a good highly paying job at the best institution in this country and it is after this that I will consider myself successful. I am a registered nurse with the National Health Service (NHS). I am currently working two jobs one as a Childrens nurse and the other one as a tutor in a small business college. Professional short term goal My professional short term goals is to better my career by attaining the BSN. When I achieve this, my career will have improved in terms of services that I will offer because I will have improved my scope of knowledge Professional long term goal. My professional long-term goal is to be the head nurse of a National hospital. This I can achieve after attaining my MSN. Personal short term goal My personal short term goal is to work just one job that is well paying because taking two jobs is becoming cumbersome on my part. Personal long term goal I want to earn more money and change my lifestyle want to have a good life and a nice car. I also want to buy a better house in a more posh and safer neighborhood also want to move away from my current home which I have rented and into a new home that I own. Needed skills The skills needed to achieve the goals I have set for myself include personal skills, social skills, and professional skills, educational and thinking skills Personal skills I need Self awareness in order to identify my own needs, attitudes, feelings, strengths and weaknesses in order to achieve my goals. I will also actively identify and utilize a wide range of all the available resources and seek other viewpoints and opinions. I will consider actively the implications of my studies on my daily activities and my job. That is why I have come up with a well developed but dynamic plan. I will consistently motivate myself and assure myself that I can make it no matter what. I will listen to other peoples opinion share with them and ask their support whenever I need it. I will work closely with my colleagues both in campus and at the job. I will make sure that I achieve my MSN so that my long term goals can be achieved. Management of time. I will need to routinely use time well and ensure that I have not wasted any time on unnecessary activities. When I enroll for my masters, I will drop one job so that may concentrate more on my studies. Milestones for achieving the goals. Short term goals After completing my BSN degree. when I start working one well paying job Long-term goals when I become the head nurse of a National hospital When I build my own house. When I move out of my neighborhood into a better high class neighborhood. Hindrances Fear-this is one of the barriers that may prevent me from achieving the goals. This may be fear of not fairing well in my BSN which may inurn inhibit me from enrolling for my MSN. I am also afraid that my application for masters may be declined. I plan to work hard to ensure that such an occurrence will not happen. Unsupportive people-I have many friends and relatives who do not have the level of education that I have. They usually discourage me a lot and tell me to stop harassing myself with books and that I have two jobs. I plan to keep them off and to those that I cannot; I will simply ignore and /or assume them. Conclusion Personal commitment and dedication will be required to achieve the above goals. I will have to work with other people closely to achieve my long term and short term goals. This is because no man is an island. I will avoid negative thinking completely and work on being optimistic and motivated. I must have a strong drive and belief that I will achieve these goals. Though I have not stated a particular deadline, I plan to attain these goals in stages and to finally achieve my long term goals within the next 5years.i will also trust in God and pray unto him to make my plans come into fulfillment. Recommendations A personal goal plan should be realistic and attainable. There is need for each and every person to write up a personal goal plan. This will help one know what he is aiming in life and also what one has achieved so far. Goals may change and therefore one need to critically think what he/she wants in life before listing down the goals. Even after there is a change in goals one should not see him/herself as a failure. In that case, one should write up new goals and aim to achieve them. Change of short term goals does not necessarily mean a change in the long-term goals.   References Chapman, A. (2007). Goal Planning Templates for Personal and Organizational Aims. Retrieved February 09 http://www.businessballs.com/goal_planning.htm Mind tools ltd (2010).Essential Skills For an Excellent Career. Retrieved 09 February http://www.mindtools.com/ Peterson, D. (2008). How To Write SMAART Goals and Objectives. Retrieved February 09 http://adulted.about.com/od/personaldevelopment/ht/smaartgoals.htm Johansen, K. (1996). The Business Focus of HRD Leaders. Paper presented at the 1996 Academy of Human Resource Development Conference held in Minneapolis in February, 1996. Legge, M. Career tools retrieved February 4, 2010 from http://www.coaching-life.co.uk/career/index.html Rouda, H. Kusy, M. (1995) Career Development.Tappi Journal.

Maryland Science Assessments :: Essays Papers

Maryland Science Assessments Within the discipline of science there are facts, principles, skills, and processes of five classified standards: earth/space, biology, chemistry, physics, and environmental science. In the State of Maryland, the main assessment tool is the MSPAP (Maryland State Performance Assessment Program). Also, an individual teacher has to do assessment of his/her students throughout the school year. A teacher needs to know what to assess and how. Through an interview, a teacher of Bodkin Elementary has given her opinion about the state assessment test MSPAP. Maryland State has one major test that brings up many opinions of professionals in the education field. With state and classroom assessments Maryland’s intention is to measure their school improvement within the discipline of science as well as mathematics, reading, writing, language usage, and social studies. The Maryland State Performance Assessment Program (MSPAP) is "an assessment or testing program whose primary purpose is to provide information that can be used to improve instruction in schools"(MSDE, 1999). Students in third, fifth, and eighth grades take the MSPAP assessment each May. The assessment was created to be able to test the how well the students could solve problems both individually and with others, to see if they can use background knowledge to solve real world problems and to see if students can use knowledge from one subject into another. Students normally work in groups to complete the task they are given for each subject. Students are required to write extensively unlike other forms of assessment or testing where students fill out bubble forms such as scantron. The MSPAP assessment takes five days with 105 minutes spent each day on the assessment. Sample problems are given to teachers to help their students prepare for they type of activities and writing assignments they will be given on the task. One example task for eighth grade science students is to look at scientific data on the solar system and to write at least three questions that they can ask after looking at the data(Carr, 2000). After students have asked the questions they then need to "describe three repeating patterns of astronomical change that occur in the sky above us"(Carr, 2000) The MSPAP was created in May, 1990 by many teachers and administrators after the State Board of Education came up with learning goals that they wanted to reach by the year 2000. The MSPAP has six sections: reading, writing, language use, mathematics, science, and social studies.

How Globalization Can Affect International Business Essay

In today’s ever globalizing economy, global managers must utilize specific skills in order to navigate and overcome the cross-cultural situations which affect international business practices. Dependant upon the situation, both native and expatriate managers can be qualified to handle these cross-cultural challenges. There are a plethora of cultural differences that can have an affect on how business is done internationally. These differences can be any number of actions that we take for granted when interacting in one’s own culture. Every culture has deep structures built upon religious, social and ethical values which will influence the way in which another will reason and react as well as how they will listen or what they will expect from us (Burnam 1998). An example of a cultural difference that could affect international business is the misinterpretation of hand gestures. In the United States the â€Å"thumbs up† hand gesture is a common sign relaying a positive meaning usually meant to convey the message â€Å"good† or â€Å"OK†. This is different than in the Arab culture where the same hand signal is the equivalent to one of our more negative hand gestures here in the United States. Therefore using this signal with someone from an Arab culture would most certainly not produce the desired positive effect but rather a negative one. One skill a manager could develop to combat the ignorance of another culture with whom he is doing business with is to immerse himself into that culture and learn their customs through observation and interaction, becoming aware of how to adapt to the situation. This developed ability to observe and adapt would no doubt aid a manager in future cross-culture settings. This type of adaptation is evident in Cassandra Hayes’ article â€Å"The Intrigue of International Assignments†. One of Hayes’ subjects in the article, J. Eric Wright, describes how by immersing himself into the South African culture, he was able to learn through observation one of the local customs concerning respect for elders, which was detrimental to his success while there (Hayes 1996). This communication hurdle is better suited for a native manager as they already possess the knowledge of the local customs, traditions and social norms. They would be better equipped to handle challenges in which  proper and appropriate communication are paramount to an organizations success. Another example of a cross-cultural conflict is the overstepping of boundaries involving another culture’s code of etiquette. The social interactions we take for granted in our own culture may be considered rude or out of line in another culture. Hayes’ article also touches upon a situation relevant to this. Another of Hayes’ subjects, Belinda Miller, received a shocking reaction from an employee after giving advice. Miller was transplanted in China and received a first class education in cross-cultural differences and how they could affect working with someone from another culture. After greatly upsetting her employee by offering criticism in a direct manner, Miller learned that this situation was very different than dealing with an American employee and that advice or criticism must be subtly given in this culture. Having awareness and being culturally sensitive are extremely pertinent to an overseas assignment (Hayes 1996). Again in this situation it seems that a native manager would be much more prepared and able in preventing cross-cultural conflicts such as this, the reason being that they are already engrained into the culture and possess a working knowledge of social and professional do’s and don’ts. One more example of how a cross-cultural difference can affect how an organization’s success internationally is the improper translation of language. In an example cited in the Touro University International’s College of Business Administration MGT 501 CD-ROM mistranslation is demonstrated. The Intercultural Communication page states that, â€Å"One American airline operating in Brazil advertised that it had plush â€Å"rendezvous lounges† on its jets, unaware that in Portuguese (the language of Brazil) â€Å"rendezvous† implies a special room for having sex.† (Intercultural Communication). It is Obvious to see the fundamental lapse in meaning, which could be interpreted quite inappropriately. Skills that a good manager could develop in an attempt to prevent these type of mistake is to develop good habits of researching another culture and its language translation as well as always possessing the awareness of the message being conveyed. Proficiency in another foreign language would be an important  critical skill a global manager could add to their improvement. Yet again this looks to be another cross-cultural situation in which the native manager is favored as a result of his already being fully aware of the cultures norms and language. The native manager would possess the knowledge to identify the misinterpretation before it was too late. Cross-cultural differences can affect doing business internationally in a number of ways. Through misunderstanding, misinterpretation and being unaware, cross-cultural differences can affect organizations business across borders by causing a deal not to be finished, accomplishing an agreement without establishing a long-term relationship and by causing an escalation in tension or confrontation while negotiating. It is evident that in today’s world, globalization demands cultural awareness and the ability to adapt in the international business world. This can be perfectly summed up in a saying used by Josephine Song in her article â€Å"Transcending Borders†. It says, â€Å"If you are going to do business with people who are in different parts of the world, you had better understand and speak their language†. A better understanding of these cultural differences can be reached with the aid of the Hofstede Model. The Hofstede Model helps to explain some of the discrepancies inherent when comparing respective culture values to one another. Four of these variables are masculinity/femininity, tolerance or avoidance of uncertainty, power distance and individualism versus collectivism (Louis). Masculinity and femininity deal with the values of achievement, material possessions or wealth and aggression as opposed to relationships, compassion and quality of life. Tolerance or avoidance of uncertainty is the extent to which people must have certainty in order to feel secure. The less tolerance a culture has for uncertainty the more likely they are to have and maintain a rigid structure of rules establishing a code of conduct. Power distance is the level of acceptance that a culture has for its social, economic and political separation and power distribution. Individualism versus collectivism is exactly what it sounds like, the extent to which a culture is concerned with individual achievements or collective success (Beebe, Beebe and Redmond 1996). Through the juxtaposition of these different degrees of values in international  business, inefficiency is created which must be bridged by cultural awareness and adaptation in order to achieve success. There are many specific skills that global managers could utilize in order to address these differences. Cultural awareness training could be the most relevant and most helpful aid to global managers in overcoming cultural divides through the development of pertinent skills. A program like this could help global managers train for specific scenarios and common pitfalls met in cross-cultural situations (Burnam 1998). Foreign language proficiency is definitely a skill that would greatly benefit global managers, allowing them to better communicate with their counterparts and help to avoid awkward misinterpretations or misunderstandings that could make or break a business relationship. A high tolerance for the unknown and curiosity to learn is detrimental to a global manager’s growth as a professional in the international business community as they will no doubt encounter many new customs and situations. This will enable a global manager to use patience to understand and adapt to his surroundings. This can be associated with the extremely important skills of being generally aware and having keen observation. A global manager could avoid awkward or potentially relationship ending situations solely by picking up on them beforehand. Perhaps the most important skills for a global manager to possess are the abilities to be both flexible and adaptive. As the global manager is continually introduced to new experiences they will be able to overcome cross-cultural differences in order to cement a new relationship or deal. Although in the three specific examples of cross-cultural differences cited above native managers were favored, it is probably more important than ever that organizations send expatriate managers out across borders to gain experience and knowledge. This is truly the most effective way to secure the globalization of an organization. Expatriated managers can return to train other members of the organization. This in turn will allow an organization to utilize loyal employees who most likely bear greater allegiance to them rather than a native homeland (Burnam 1998). The organization would also have a manager with a better knowledge and understanding of the organization embedded in the culture. An organization that could train the majority of  its managerial workforce to become more aware and sensitive toward other cultures would be heavily prepared for the continual evolvement of globalization as well increasing its effectiveness in the global market. Both native and expatriate managers are well equipped to handle an organization’s international business. Whether native or expatriate managers are more qualified or better equipped depends on the situation and an organization’s goal. By utilizing specific skills which pertain to enhancing cultural awareness and communication barriers, today’s global managers can better prepare themselves to meet the challenges of the many cross-cultural situations in our ever globalizing economy. References: 1. Beebe, S. A., Beebe, S. J., & Redmond, M. V. (1996). Interpersonal Communication: Relating to Others. Needham Heights, MA: Allyn & Bacon. 345-365. 2. Burnam, E. â€Å"Managing Cultural Diversity in a Global World†. Workinfo.com, 1998. http://www.workinfo.com/free/downloads/299.htm3. Hayes, C. (1996) â€Å"The Intrigue of International Assignments†. Black Enterprise, (26)10, 98

Characteristics Of The Methodological Approach And Data...

3.1 Chapter Overview In order to test the hypotheses and answer the questions of the research, a convenient research methodology was chosen. A description of the characteristics of the methodological approach and data collection technique is provided in this chapter. 3.2 Research Design Burns and Grove (2003) define a research design as a blueprint for conducting a study with maximum control over factors that may interfere with the validity of the findings. Depending on the objectives of research, research projects can be grouped into three types: exploratory, descriptive, and explanatory. Exploratory research tends to tackle new problems on which little or no previous research has been done (Brown, 2006). Descriptive research is used to justify current practices and identify factors that hinder or enhance practice as one gets a whole picture from the informants (Burns Grove, 2003). Explanatory research attempts to go above and beyond what exploratory and descriptive research to identify the actual reasons a phenomenon occurs, it attempts to â€Å"connect the dots† in research, by identifying causal factors and outcomes of the target phenomenon (Bhattacherjee, 2012). This thesis attempts to contribute towards developing a framework that will eventually be useful to increase the competencies of project management in the construction sector. In order to reach this purpose, an exploratory research inquiry was used to identify and analyze best practices related to innovation inShow MoreRelatedSharing The True Stories : Improving Communication Between Aboriginal Patients And Healthcare Workers Essay1592 Words   |  7 Pagessetting or practice. Sociologists using these methods typically reject positivism and adopt a form of interpretive sociology (Parkinson Drislane,2011). It involves the research using data that do not indicate ordinal values. 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