Animal Farm Essay - 974 Words

Eric Blair wrote â€Å"The Animal Farm† during 1945, which he writes about a dystopian society with animals. He makes connections to real world problems throughout the story. He refers to animals being human by making connections by forming a government, because its in human nature to form any type of government. In this case, the animals form a democracy from the commandments they put in their constitution; with all the corruption it mimics a communist government. The corruption deals with the leaders taking advantage of the commandments by overriding them while the other animals have to obey them. The main characters were Napoleon, Snowball, Boxer, and Squealer which can be connected to real world leading figures. The author also put in†¦show more content†¦Napoleon uses brutal forces, while Snowball relies solely on the force of his own logic and rhetorical skill to gain his influence. Snowball allows the superiority of the pigs, while Napoleon does not and wants t he superiority for himself. Snowball is used as a scapegoat, such as how the media is today, by making a person seem worse than reality. Snowball, in this case, is the animal in crime since he left. He was blamed for all the trouble made. Today, we have our president attacking immigrants saying they are the reason for many of the countrys problems. The media that is used makes the case seem more terrific than it actually is. Snowball gives an image of hope that has gone bad. Snowball is blamed for the problems he didn’t cause. Boxer is described as a hard working but lacking in wisdom and ignorant horse. Boxer worries about the farm, but hes not smart enough to put together that the enemy is Napoleon. Since he isnt a bright horse, he doesnt think for himself; he decides to be loyal no matter what to follow the party as in, Communist party line. After Snowball is sent into exile, Boxer tries to think for himself and make his own decisions but he cant come up with anything bes ides, If Comrade Napoleon says it, it must be right, (Orwell). He takes up a new personal motto: Napoleon is always right (Orwell). This shows how Napoleon used manipulation to make the animals fall under his command. Due to Boxer being ignorant, butShow MoreRelatedAnimal Farm Essay793 Words   |  4 PagesIn the novel, Animal Farm by George Orwell, many events have happened on the farm as the book surrounds itself on the Russian Revolution. As problems start to arise on the farm due to the idea of equality in Animalism, animals on the farm revolted to get their fair share. Soon they were able to overthrow their human master after a long period of mistreatment. Not long after, the pigs started to lead the animals since they were believed to be more â€Å"intelligent† than the rest. However as time goesRead More Animal Farm Essay836 Words   |  4 Pages George Orwell’s political satire â€Å"Animal Farm† makes some interesting contrasts between the patriotic character of Old Major, an older majestic looking pig, and Napoleon, a pig who seems to bide his time waiting for the right moment to seize control for his own evil purpose. Old Major makes a patriotic speech to the assembled group, expounding the virtues of animalism (socialism) In effect he is calling for a utopian socialism in which the community must sacrifice for the collective well beingRead MoreAnimal Farm Essay774 Words   |  4 Pagesin†. The book Animal Farm by George Orwell is based on the Russian Revolution. In the book, the animals of Manor Farm are ruled by two pigs named Napoleon and Snowball. The animals follow all the orders that are given to them by the pigs because the pigs are â€Å"superior† and they know what’s right.In the book Animal Farm, many of the animals are influenced by the pigs to do things they don’t agre e with, but will be faced with consequences if they don’t. The animals in the book Animal Farm relate to theRead MoreAnimal Farm Essay838 Words   |  4 Pagessatire Animal Farm becomes a movie . Like the book, the movie is a drama/ action film. It focuses on a farm, - Manor Farm- which is run by an alcoholic farmer known as the character Jones. Jones mistreats, abuses and starves the animals, forcing them to work day after day, striving to make the farm a success. This is because he is in debt and fears the possibility of losing the farm. Unfortunately, his hard work didnt pay off, and Jones was faced with more disappointment. The animals grow tiredRead MoreAnimal Farm/ Pov Essay1549 Words   |  7 PagesEnglish Essay 3.  Ã‚  Ã‚  Ã‚  Ã‚   Of all of the characters in Animal Farm, are there any who seem to represent the point of view of the author? Which of the animals or people do you think come(s) closest to achieving Orwells perspective on Animal Farm? George Orwell brings to life many characters in the novel Animal Farm. He introduces very interesting characters like Boxer, Benjamin, and Napoleon. All of which are very interesting, however, none of them fully represent Orwell’s point of view. In Animal FarmRead MoreAnimal Farm Essay1203 Words   |  5 PagesIn George Orwell’s novel Animal Farm, a major turning point in the novel was when Napoleon used his secret police force, his dogs, to exile Snowball. Snowball had previously been trying to improve the animal’s lives for the future by building a windmill. After Snowball was exiled, Napoleon became leader and everything immediately went amiss. Orwell stated that: Somehow it seemed as though the farm had grown richer without making the animals themselves any richer- except, of course, for the pigsRead MoreAnimal Farm Essay Questions1782 Words   |  8 PagesAnimal Farm Essay Questions 1. In Animal Farm, Squealer is the propagandist. Using at least three scenes, show how his ability to use language well affects the events in the novel. Without Squealer, Napoleon’s power would not have been so strong. Squealer is a very intelligent persuasive pig who can easily make excuses to explain to the other animals for Napoleon’s doings. For example, when the pigs were discovered drinking all the milk and eating the apples. Quickly, Squealer came up with a reasonableRead MoreAnimal Farm Extended Essay2760 Words   |  12 Pageslâ€Å"Animal Farm† extended essay Animal Farm is an allegory of one of the most effective and important events of the modern world history, which is the Russian revolution, in which George Orwell the author of the book used animals to represent the main efficient characters and classes of the revolution. George Orwell drew extremely accurate and deep characters in his book Animal Farm, in which he created an allegory for the Russian revolution, he created very deep characters that he used to representRead MoreEssay on The Transformation of the Animals on Animal Farm689 Words   |  3 PagesThroughout the course of the novel the lives of everyone – human and animal – on Animal Farm change dramatically. 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College At Simon s Rock - 887 Words

In my sophomore year, I began to express a passionate interest in pursuing a college education at an early age. At first, I learned of the opportunities of the college summer programs and courses available to me. As my college search progressed, I found residential programs for colleges and universities that allowed students to enroll one year early. Upon attaining this knowledge, I was instantly filled with aspiration and eagerness. My educational environment, my ambitions, and my experiences have led me to apply to Bard College at Simon’s Rock. My unique educational environment has led me to apply to Bard College at Simon’s Rock. In 2013, after going through a vigorous application process, including testing, interviews, and teacher recommendations, I was accepted into the prestigious and competitive Academy for Child Related Careers, which is now renamed as the Academy for Education and Learning, at Morris County School of Technology. My high school focuses on hands-on individualized learning. Through my academy, I have taken human development and child psychology courses, and I have learned about the lives of teachers, psychologists, social workers, and guidance counselors. I have taught independently, in pairs, and in groups. Also through my academy, I have volunteered at Celebrate the Children, a school for children from ages three through twenty-one who have been diagnosed with conditions such as autism. 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Economic Analysis of Australian Tourism-Free-Samples for Students

Question: Discuss about the Reforms in Tourism Industry Australia. Answer: Introduction: National geographic location of Australia and significantly unique wildlife make it attractive destination for national as well international visitors. This has consolidated the emergence and growth of tourism industry in Australian economy. The industry contributes 3% to the Australian national GDP and 73% to the total GDP derived from tourism directly. The industry is source of employment to 580,000 Australian populations capturing almost 5% of the total workforce as per the data of 2014-15. It also provides part time employment to 43% of the employed people (Amelung and Nicholls 2014). The nation records arrival of 7.4 million visitors annually. Tourism industry makes contribution of 8% in the total national export earnings. The article by Ann Sherry published in the Daily Telegraph, 2015 explained elaborately the situation tourism industry facing in the country. The report highlighted how this industry surpassed the resource sector and turned into biggest sector contributing to national growth and that further necessitates channelization of resources, ideas and best policies to materialize the untapped potential of the industry (Sherry 2015). These facts rightly shape the importance of the industry in national economic growth. The paper aims to present the trend in the industry, analyze its impact on national economic health and justify the reforms adopted with making proper explanation of the recommendations and suggestions. Economic Analysis of Australian Tourism Industry: Trends: The recent increasing business in tourism industry reflects its immunity from the national economic challenges as well as natural disasters. There has been a rising trend in the consumption pattern increased by more than 4.5% owing to large number of overseas visitors coming into the nation. The strong Australian dollar led to less departure by the resident and more domestic consumption in the industry increased by almost 9.7% though the pace of domestic consumption growth is half the pace that of the international visitors by the end of 2010-11 (Amelung and Nicholls 2014). As per the released statement of government that reveals the potential of tourism industry to be achieved by 2020 the industry is expected to grow remarkably and reach a worth up to $270 billion by 2030. The emergence of Chinese market that acts as biggest contributor to Australia tourism and the emerging local markets as well would make the industry grow conspicuously. Chinese population tops the chat of frequent and highest number of visitors who are expected to spend even higher. Data reveals from 2006 the growth in Chinese visitors has doubled reaching 626,400 people by the end of 2012. Australias fastest growing market for destination for tourism is China as per the published daily report in 2013. Among the states and territories of Australia, NSW has huge potential of capturing higher visitors and nurtures the gross state product by contributing almost $15 billion to it. The growing trend and important contribution of the sector has evoked interest in the national government to utilize the resources and channelize in this sector. This has initiated the reform policy authority to expand and include more states and cities like Sydney under the Potential Tourism plan Economic analysis: The tourism industry of Australia has recorded enormous growth and development just within last two decades. The number of international tourist in 1992 has been 2.4 billion which grew almost triple in 2012 reaching 7.4 million (Seetaram 2012). There have been significant changes in the structure and composition of the industry. It has encountered extended market in Asia especially in India and China which happens to be the source of highest spending visitors. Increasing tourism consolidates the international ties among these countries as well. Stricter and revised economic and political policies of developed nations like UK, Japan and USA there has been significant fall in the tourists and visitors as well making the country loose global market share of Australian international tourism by 0.6% in 2013 (Austrade.gov.au 2017). Figure 1: Number of arrivals of international tourists in Australia (1999 - 2015) (Source: World Bank, 2017) The data reveals the regional places of the country has experienced increased visits even though the changed source countries of tourists lead to decreased proportion of global tourism events in the regional places. Between 2006 and 2014, there has been 5% fall in expenditure as well as 20% fall in the number of the international tourists coming to these regional destinations (Seetaram 2012). From the theory of demand and supply this trend can be justified. The trend of demand is falling on the face of strong Australian dollar and national policies of source countries along with their political factors determine the decreasing demand. Policies, schemes promoting, and encouraging tourism can boost the demand of the sector and this requires supply to be increased in terms of quality and facilities provided by the industry as a whole. Moreover the increasing globalization rate propelled the tourism in the nation as migration to Australia increases. Greater tourism prospects carry scope and opportunity of employment for the national people. This explains the growth of the industry as well as the national GDP and state gross products having higher implication on economic prosperity. Recommendations Irrespective of the current situation of development in tourism industry of Australia , there has been requirement of brining reform to the sector in order to promote more growth tapping the underlying potential. The notable reform in this growing industry has been drafted by the department of tourism collaborating with Government of Australia in form of launching Tourism 2020 plan. The plan had a vision of making the overnight spending of visitors to be double. The plan has been launched to overcome the challenging element operative within the industry by eliminating and replacing them with more opportunities. If followed the strategic movement. The industry has potential to reach $280 billion in 2020 from the $140 billion in 2015 (Tourism.australia.com, 2017). Following changes and actions in terms of policies can help the government materialize the target set by the department to flourish the industrial performance. Planning and investing are essential to channelize high impact techniques of market. Implementation of innovative ideas requires investment and planning too. Increasing the capacity of retaining the visitors by increasing availability of quality rooms of international standard. Improving the access and flexibility of the services provided by the integrated system Increasing the capacity of aviation is important change. Where domestic capacity can be increased up to 30% from 21%, the international aviation capacity can reach 55% from the present 38%. This indicates addition of 1.8 million in-bound seats and also 120 flights of A381 should be introduced. Improving and hastening the Visa services are important factor to be taken care of by Government Introducing Visitors Opal card for the international visitors by the department of tourism in order to make the local travelling easier Employing additional 149,000 people by the end of 2020 to serve the increased demand Developing the skills of the workforce through vocational training. Implementation of effective infrastructure that must integrate national and state tourism agenda. Ensuring private investment is necessary for this. Identification of opportunities and efficiencies can increase the partnership of the industry. This actually extends the market activities and makes the national tourism attractive for the international visitor References: Amelung, B. and Nicholls, S., 2014. Implications of climate change for tourism in Australia.Tourism Management,41, pp.228-244. Dwyer, L., Forsyth, P., Spurr, R. and Hoque, S., 2013. Economic impacts of a carbon tax on the Australian tourism industry.Journal of Travel Research,52(2), pp.143-155. Goodall, B. and Ashworth, G. eds., 2013.Marketing in the Tourism Industry (RLE Tourism): The Promotion of Destination Regions. Routledge. Ruhanen, L.M., Mclennan, C.L.J. and Moyle, B.D., 2013. Strategic issues in the Australian tourism industry: A 10-year analysis of national strategies and plans.Asia Pacific Journal of Tourism Research,18(3), pp.220-240. Seetaram, N., 2012. Immigration and international inbound tourism: Empirical evidence from Australia.Tourism Management,33(6), pp.1535-1543. Sherry, A. (2015).Australia needs to think big about tourism.Dailytelegraph.com.au. Retrieved 3 September 2017, from https://www.dailytelegraph.com.au/news/nsw/australias-tourism-industry-needs-innovation-and-big-ideas-to-continue-to-grow/news-story/53078ef6405ad0c433612722c6fdbde7 Techera, E.J. and Klein, N., 2013. The role of law in shark-based eco-tourism: lessons from Australia.Marine Policy,39, pp.21-28. World Bank. 2017.TCdata360: International tourism, number of arrivals.TCdata360. Retrieved 4 September 2017, from https://tcdata360.worldbank.org/indicators/ST.INT.ARVL?country=BRAindicator=1841viz=line_chartyears=1995,2015#

THOMAS JEFFERSON Argumentative Essay Example For Students

THOMAS JEFFERSON Argumentative Essay President Thomas Jefferson 1801 1809Thomas Jefferson came into presidency with the intentions of limiting the size and power of the central government. His success and failures in accomplishing this goal were many. Thomas Jefferson was Americas third president in reign from 1801 1809, once tying in the presidential race with Aaron Burr, where the decision was made by the House of Representatives to choose Jefferson whom they thought was less dangerous than Burr. As president he was the first to be inaugurated in Washington which was a city he had helped to plan. President Jeffersons inauguration was probably the start of the changes in government. It has been said that his particular taking of office had lead to the simplest speech stating that essential principals would guide his administration and would support all states with equal and exact justice to all. And the actual changes of administration were the most peaceful of all, nothing like those previously. We will write a custom essay on THOMAS JEFFERSON Argumentative specifically for you for only $16.38 $13.9/page Order now Jeffersons accomplishments were most greatly seen by the ability to simplify the Republican government in the new capital by cutting back the unnecessary branches and less useful positions while replacing Federalists with Republicans. And by the year 1808, Republicans held almost all the government offices. At the same time Jefferson fought to keep the size of the government from continuously growing. President Jefferson work diligently with congress to change the Alien Acts to have a more relaxed naturalization for only requiring five years of residency achieve United States citizenship, instead of the previous fourteen years. While president Jefferson achieved credit for making the Federal governments priorities foreign affairs, and leaving local matters for the state and local governments to tend with. Jeffersons beliefs in local self government created differences between himself and Alexander Hamilton which created the Federalists (Hamilton followers) and the Democrat Republicans (Jefferson followers). President Jefferson was instrumental in the Louisiana Purchase, which secured an area extending from Canada to the Gulf and the Mississippi to the Rockies, for fifteen million dollars. This purchase also led to the planning and organization of the Lewis and Clark expedition. However, the argument over whether or not Florida was included in the Louisiana Purchase caused many sarcastic attacks on Thomas Jefferson from members of congress. Although, shortly before leaving office President Jefferson was forced to yield on certain acts that he had implemented, such as the Non-importation Act of 1806 and the Embargo Act of 1807. This was brought on by rebellious attitudes of the people during the attacks on neutral shipping of the U.S. by Britain and France. However, President Jefferson was able to lift many restrictions on American commerce, and at the same time improve relations between America and France. Also, President Jefferson was the author of the statue for religious freedom, which separated the church from the state, and advocated the abolishment of slavery. President Jeffersons Vision Plan was constantly under scrutiny due to the progressiveness of industrial wealth, which caused for more and more and to be available. This need for land was a merely a notion to provide social equality and prevent over crowding in the cities. This would enable citizens to spread out and possible keep peace. The number of accomplishments by President Jefferson are so numerous, he was very instrumental in directing the Nation for the future. Most importantly he authored the Declaration of Independence. Through writing this document Thomas Jefferson was able to provide documentation of announcing that all states were now free, and independent states having full power and control, to wage or enact in war, peace, and any other acts which independent states have the right to. .udf5df4e25d22576c504fd13efd3f384d , .udf5df4e25d22576c504fd13efd3f384d .postImageUrl , .udf5df4e25d22576c504fd13efd3f384d .centered-text-area { min-height: 80px; position: relative; } .udf5df4e25d22576c504fd13efd3f384d , .udf5df4e25d22576c504fd13efd3f384d:hover , .udf5df4e25d22576c504fd13efd3f384d:visited , .udf5df4e25d22576c504fd13efd3f384d:active { border:0!important; } .udf5df4e25d22576c504fd13efd3f384d .clearfix:after { content: ""; display: table; clear: both; } .udf5df4e25d22576c504fd13efd3f384d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .udf5df4e25d22576c504fd13efd3f384d:active , .udf5df4e25d22576c504fd13efd3f384d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udf5df4e25d22576c504fd13efd3f384d .centered-text-area { width: 100%; position: relative ; } .udf5df4e25d22576c504fd13efd3f384d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udf5df4e25d22576c504fd13efd3f384d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udf5df4e25d22576c504fd13efd3f384d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .udf5df4e25d22576c504fd13efd3f384d:hover .ctaButton { background-color: #34495E!important; } .udf5df4e25d22576c504fd13efd3f384d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udf5df4e25d22576c504fd13efd3f384d .udf5df4e25d22576c504fd13efd3f384d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udf5df4e25d22576c504fd13efd3f384d:after { content: ""; display: block; clear: both; } READ: The Diary of Anne Frank EssayConsequently, President Jefferson also achieved the improvement of agriculture methods so Americans could grow and trade their agricultural products. President Jefferson was also the founder for the cause for education, which lead him to be the founder of the University of Virginia at Charleston, Virginia. So few men have left such a great impression in their time or the ages that came after them as Thomas Jefferson did. After forty years of continuous service to his country, by coincidence Thomas Jefferson died on July 4, 1826, fifty years after the Declaration of Independence was adopted, as well as his political rival John Adams whom also di ed the very same day. Other sources used:AOL, The Internet, Yahoo, Arts: Humanities: History.People.PresJeffersonThomasColumbia Encyclopedia, Columbia University Press 1969 Double Day Encyclopedia, The Grolier Society Inc., 1941Words/ Pages : 733 / 24

Zymunt Bauman essays

Zymunt Bauman essays Zygmunt Bauman was born in Poznan, Poland in 1925. He moved to Britain with his wife Janina in the 1950's, and took up a position as Lecturer at both the University of Warsaw and the University of Tel Aviv. He held several visiting professorships before he became Professor of Sociology at the University of Leeds in Yorkshire from 1972 until his retirement in 1990. Bauman is Emeritus Professor of Sociology at both the University of Leeds and University of Warsaw (www.sociologyonline.com). "He has been described by the British sociologist, Anthony Giddens as: 'the theorist of postmodernity...he has developed a position with which everyone has to reckon'" (www.sociologyonline.com). While heading the Department of Sociology at Leeds, Bauman brought great qualities of intellectual leadership. "From the start he saw his task as one of inspiring students, and among his academic colleagues promoting a collegial atmosphere in which new academic projects were welcomed and free and open discussion encouraged in an atmosphere of mutual tolerance and understanding" (www.leeds.ac.uk). Since his retirement, Bauman and his reputation has continued to benefit sociology at Leeds. Zygmunt Bauman is a prolific writer known for such works as Legislators and Interpreters (1987), Modernity and the Holocaust (1989), and Postmodern Ethics (1993). He is the author of about 21 books, two more projected for the early 2000s, and of numerous articles and reviews (www.leeds.ac.uk). In 1990, Bauman was awarded the Amalfi European Prize, followed by the Adorno Prize in 1998. "Today he is described variously as one of the twentieth century's great social theorists and the world's foremost sociologist of postmodernity" (www.leeds.ac.uk). Bauman's logic can be traced back to his upbringing in the Polish Humanist tradition, where society was culture. His most immediate teachers, Julian Hochfeld and Stanislaw Ossowski, viewed sociology as primarily a ser...

Microtubules Definition and Examples

Microtubules Definition and Examples Microtubules are fibrous, hollow rods that function primarily to help support and shape the cell. They also function as routes along which organelles can move throughout the cytoplasm. Microtubules are typically found in all eukaryotic cells and are a component of the cytoskeleton, as well as cilia and flagella. Microtubules are composed of the protein tubulin. Cell Movement Microtubules play a huge role in movement within a cell. They form the spindle fibers that manipulate and separate chromosomes during the mitosis phase of the cell cycle. Examples of microtubule fibers that assist in cell division include polar fibers and kinetochore fibers. Animal Cell Microtubules Microtubules also form cell structures called centrioles and asters. Both of these structures are found in animal cells, but not plant cells. Centrioles are composed of groupings of microtubules arranged in a 9 3 pattern. Asters are star-shaped microtubule structures that form around each pair of centrioles during cell division. Centrioles and asters help to organize the assembly of spindle fibers that move chromosomes during cell division. This ensures that each daughter cell gets the correct number of chromosomes after mitosis or meiosis. Centrioles also compose cilia and flagella, which allow for cell movement, as demonstrated in  sperm cells and cells that line the lungs and female reproductive tract. Cell movement is accomplished by the dis-assembly and re-assembly of actin filaments and microtubules. Actin filaments, or microfilaments, are solid rod fibers which are a component of the cytoskeleton. Motor proteins, such as myosin, move along actin filaments and cause cytoskeleton fibers to slide alongside one another. This action between microtubules and proteins produces cell movement.

Personal Report for Financial Services Term Paper

Personal Report for Financial Services - Term Paper Example One of the services offered by Qatar National Bank is debit cards financial service through three client segments. Debit card is a service offered to the cardholders to access the financial services electronically in making purchase payments instead of using cash. Qatar National Bank has come up with a debit card that allows the cardholders to make purchases in 200 countries and over 24 million business outlets globally. In addition, the cardholders are able to access cash in all MasterCard ATMs worldwide (QNB, 2014). The debit cards are segmented into MasterCard titanium visa gold for clients with a maximum salary of 15,000 Qatari, MasterCard visa platinum for clients with a salary exceeding 15,000 Qatari but less than 35,000 Qatari and a MasterCard visa infinite for clients with a salary of 35,000 Qatari. Similarly, Qatar National Bank offers credit cards service to its clients through three platforms that include life reward credit card, Qatar Airways credit card and Qtel Nojoom credit card (QNB, 2014). The credit card service allows the clients to make purchases of goods and services through borrowed money from the bank on a promise to pay back. Consequently, Qatar National Bank has created an account that allows the credit card holders to borrow money in making payments and accessing cash advances. Current account is another financial service that is offered by Qatar National Bank. A current account allows the clients to deposit and withdraw money without limitations. The bank allows both residents and nonresidents of Qatar to open the account. To make the account attractive to investors, the account holders are issued with free check books, debit cards, transfer of internal funds, monthly statements, and SMS banking services (QNB, 2014). Business banking service is also a financial service that is offered by the bank. This involves providing innovative value added services and products, and business financial services that promote commercial

Top 10 Characteristics of a Multicultural School Environment Essay

Top 10 Characteristics of a Multicultural School Environment - Essay Example This essay approves that the first placed characteristic is really important because children need to learn the correct social skills in order to interact with all other races in society. Secondly, any instruction material needs to be free of any bias because children will learn from their school experiences and act it out as adults. Thirdly, the school needs to have an open and inclusive policy for those who are ethnic minorities because they would be feeling pressured about their position in school and society as a whole. Next, there should be no glass ceiling concerned the academic achievements of a child, no matter what ethnic background they are from. This paper makes a conclusion that fifth, the students must be taught how interacting with different cultures can be beneficial because it allows teaching and character building. After this, teachers or administrators should feel empowered to alter their teaching strategies to suit the needs of their students. Seventh, teachers should not show any bias against any ethnic group and should treat all students equally. Next, the makeup of the faculty should be representative of society as a whole. Second to last, students should critically think about the strengths and weaknesses of their own culture by applying theoretical skills.Finally, the faculty needs to be open to learning off other cultures so that their own teaching skills may be enhanced. The faculty, administrators, and other staff see themselves as learners enhanced and changed by understanding, affirming, and reflecting cultural diversity.

Poet’s emphasis Essay Example for Free

Poet’s emphasis Essay Although poem A contain a thematic unity but it is manifested that poet’s emphasis remained on creating a homogeneous lyrical whole instead of developing the theme in an elaborative way and in an elevated poetical manner. There is weak sentimentality that pervades the whole poem. The most important defect of the poem is that it takes into account a wide range of human roles in life and tried to culminate this human experience into the ultimate reality of death. In this attempt, poet fails to create a unifocal and forceful impact about death in the mind of the reader. Although the main though is not traditional or orthodox but poet does not present any philosophical facets, psychological impact or any other unique reflection about death. Furthermore, he is unable to manifest a great skill in making use of the arts and artifices of verse. So poem is an abject failure. Poet is unable to enjoy the visual delight of death or suffer from it pain and terror. He only changes from one role to another role with the sad demise of the first. Personal Preferences Ranking Poem F Poem C Poem D Poem E Poem B Poem A Poem F The theme is same as other poem ranked above but thematic expressions is the most important thing that elevates this poem above all other poems. Thematic expression manifested in a subtle and delicate way. So delicacy of thought mingles with height of literary expression. Subtle metaphorical attributions to seasons are another important feature of the poem. He does not rely on a single set of metaphors or symbol but he uses the financial symbols in the next quatrain to covey his message and skillfully relates it to the main theme of death and destruction. The most beautiful line of the poem is line 7 where he terminates the effect of death. He is of the view that by reproduction and regeneration, one can produce a replica of his own self, so death can not destroy him. He can conquer the death and destruction. Hence these off-spring(s) will make â€Å"thee living†. So poet has pitched the though at a higher level as compared with other poet and have utilized his language skills to create an effective expression to convey that style. Poet does not show any mystery or fascination about death. If death results in despair and terror, it also brings rest and peace. Poet negates both these conventional concept and gives a new idea that death does not terminate life if one wishes to. He can reproduce siblings like him and this is a continuation of his life. There is not magical abstraction in the poem and everything is presented and represented in clear manner with the help of concrete imagery.

Calculus Essays -- Mathematics History

Calculus "One of the greatest contributions to modern mathematics, science, and engineering was the invention of calculus near the end of the 17th century," says The New Book of Popular Science. Without the invention of calculus, many technological accomplishments, such as the landing on the moon, would have been difficult. The word "calculus" originated from the Latin word meaning pebble. This is probably because people many years ago used pebbles to count and do arithmetic problems. The two people with an enormous contribution to the discovery of the theorems of calculus were Sir Isaac Newton of England and Baron Gottfried Wilhelm of Germany. They discovered these theorems during the 17th century within a few years of each other. Isaac Newton was considered one of the great physicists all time. He applied calculus to his theories of motion and gravitational pull. He was able to discover a function and describe mathematically the motion of all objects in the universe. Calculus was invented to help solve problems dealing with "changing or varying" quantities. Calculus is considered "mathematics of change." There are some basic or general parts of calculus. Some of these are functions, derivative, antiderivatives, sequences, integral functions, and multivariate calculus. Some believe that calculus is too hard or impossible to learn without much memorization but if you think that calculus is all memorizing then you will not get the object of learning...

Digging-Seamus Heaney

The message in this poem is Heaney is feeling slightly Guilty for not following the footsteps of his father in becoming a farmer instead he became a writer. The guilt is brought arcross as Heaney is breaking a agricultural tradition in his family. The techniques Heaney uses in this poem are onamatopoeia â€Å"Squelch† for example. Also in the second last verse Heaney uses a listing device. Also he uses lieration â€Å"curt cuts† whichgive added ethisis. Heaney also uses roots to describe his family roots. Heaney is effectively â€Å"digging† his memories at the instant he begins to write, he looks out his window and starts reminiscing about his past, he then becomes enthralled in guilt because he did not follow his grandfather, and fathers path, which leaves him feeling guilty and below them, he feels his forefathers were great men and he is not, however he still speaks of his pride in his own choice in a â€Å"pen is mightier than the sword† kind of way This poem compares his life to that of his father. He looks at the skill of his father and sees that he can never do what his father is so skilled at â€Å"digging†. He describes in fine detail the art and mechanics of digging potatoes and the ease at which his father can do it. He compares the skill of his father digging potatoes to that of his grandfather digging in the bog, a completely different skill. Again he described in fine detail the art of digging turf and the sights and sounds that are part of it. The wonderful line that shifts time lines from the present , where he looks at his father perhaps clearing up a gravel path â€Å"comes up twenty years away† to him digging potatoes. In the second last verse a line from each generation is compared and tells him that his that his only skill is to â€Å"dig with his pen† He knows that he can never be as good with a spade and feels that he is more comfortable with a pen. (snug as a gun) Repeating the lines in the last verse confirms this comfort and confirms his only way to match their skill is to â€Å"dig with his pen† I like to think this poem has that simple message. I hope you agree ! Someone asks about â€Å" Toners bog† This is the name of a local bog, (a family name called Toner ) Seamus Heaney tries to explain a change in time with this poem. He uses a good choice of language within this poem to effectively illustrate his views on an old tradition in many English towns. The mining off coal, gold and earth which is used to burn fires, these are all things that were apart of most common families that did this day in day out as a living. a change in time and of course educational circumstances and the fact that the mines and these methods of work have become irrelevant in modern times have made the person in the poem change, thus allowing him to have a different future through the pen, a good life not a hard one like his father and grandfather before him who used the spade. He says within the poem that he has ‘no spade to follow men like them' this is because that way of life has now become history and change has come by. For me, Heaney uses ‘the squat pen' as his intricate tool of choice, the use of which for him, transcends that of a spade. the free verse style of the poem is used to enable this professed deviation from this traditional ancestral manual labour. Throughout the poem, Heaney displays nothing but respect for his ancestor's particuarly his grandfather, of whom his memories are particuarly fond. One can find examples of Heaney's admiration and aspiration to the man when he depicts his inferior actions ‘corked sloppily with paper' compared with his grandfather's ‘nicking and slicing neatly. ‘ The use of assonance here also serves the emphasise the importance of his grandfather's skillset. Heaney however in the penultimate stanza, realizes that he can never spark a passion for the ‘cold smell of potato mould' and ‘soggy peat' and the diction reflects this mood shift to disillusionment. Overall, Heaney realises that in choosing ‘the squat pen' over ‘the spade' he is in fact ‘digging' up memories of his ancestors, complementing and helping their work to be realised in this sense. So all in all, he draws the conclusion that whilst we must not forget our roots,we must pursue our passions and dreams in life. For Heaney, it is writing in which he finds solace, which enables him to transfer memories onto paper, giving old thoughts the power to transcend time.

Coca-Cola in Brazil

1920s and 30s International expansion The Company began a major push to establish bottling operations outside the U. S. Plants were opened in France, Guatemala, Honduras, Mexico, Belgium, Italy, Peru, Spain, Australia and South Africa. On May 8, 1886, a pharmacist named Dr. John Pemberton carried a jug of Coca-Cola ® syrup to Jacobs’ Pharmacy in downtown Atlanta, where it was mixed with carbonated water and sold for five cents a glass. In 1942 Coca-Cola entered the Brazilian market. ? Brazil is Coca Cola’s third largest operation and second largest international market. ? Low average consumption (144 bottles/p/y) USA (462 bottles/p/y) ? Mexico (402 bottles/p/y) ? low profitability market ? 20th position ? ? ? ? ? ? From 1986 to 2003 nonalcoholic drink consumption AVG yearly growth of 13. 92%. ? Per Capita Consumption of Soft Drink in Brazil has increased by average rate of 17. 37% per year. Highly competitive market : ? AmBev: main competitor with 17% market share. It partnered with Pepsi increasing sales profitability. ? Other competitors have an average market share of 33,5% (within these, there are illegal manufacturers operating without permissions and without paying taxes). More than 3500 brands of soft drink in Brazil.More than 700 plants in 2004. Difficulty to reach rural communities. POS consumption. ? ? ? ? ? Cola was the Brazilian favorite flavor (41. 8%) followed by Guarana (23. 9%) and Orange (11. 4%). Soft drinks were sold in variety of containers made of glass, PET and aluminum, having capacities that varied from 200 ml to 2. 5 liters. The most favourite packaging is the disposable bottle from 2 to 2,5 litres with a total percentage average consumption of 72. 88*. Average sales growth rate in brazil between 1986-2003 in parcentage: 5,74 Consumers cares about price, flavor and quality, without being influeced by brand name.Poor distribution channels. ? Only 25% of soda sales are through supermarkets. ? Scarcity of vending machines. A- B: C: D-E: ?Most sophisticated class. ?They have the highest levels of income and education ? Typical worker ?Lack purchasing power ? Low/middle class ?Struggle to afford basic ? Compromise 12,6 million goods & services households ? 28% of total national consumption ? ? ? ? ? ? Worldwide top known brand. Distribution network (9000 vehicles). High quality products. Wide product mix. Large market share. Large scale of operations. ? Poor distribution network in rural areas Investment reduction in media and advertising in 67% of product categories ?The price of Coca-Cola is higher than that of competitors ? Price cutting strategy has effect only on market share and not on profitability ? Develop a more accurate distribution network in rural areas. ? Expanding product range (Guarana). ? Partnership/acquisition with local brands. ? Sponsoring more social events (Rio 2016) and contribute to social development. ? Coming up with more efficient promotion. ? Leveraging class C. ? Consumer b ehavior: strong price consciusness and low level of loyalty ? Intense competition. B brands competiting illegally (no legal existence thus not paying taxes) ? High threat of new entrants (ex. RC Cola) ? High elasticity of demand ’ ? Expanding the output of the company’s product (Guarana Kuat) planting 200ha of Guarana: Pros: they secured the 11% Guarana market in Brazil. Pros: they allowed to reach a cost benefit controlling the supply and quality of raw materials. ? Venture into Tubainas territory: Pros: acquisition and blocking of new competitors. Cons: acquiring a competitor does not signify securing from its future actions. ? Price cutting from $0,65 to 0,45 ? -30%:Cons: negative effect on profitability. ? Buying back franchise operations: Pros: market share back from 48% to 50%. Cons: negative effect on profitability. ’ ? Partnership with Norsa: Pros: market share from 42% in 2002 to 44,5% in 2003 and increasing operational profits by 40%, thus implies Toba inas’s market share dropping by 4%. ? Sponsoring national events (mostly Rio de Janeiro Carnival): Pros: dissemination of brand awareness. ? Renovation of the company’s plants: Pros: more effective and efficient operations. ?introducing returnable glass bottle: Pros: reducing cost of packaging. Strenghten its position in the south-east of Brazil widening its distribution network. ? Keep going on strategic partnerships with local competitors. ? Extend the existing product range and effectively advertise and market it. ? Use different types of packaging to arrive to customers thus increasing their demand ? introduce limited edition bottles maitaining the same price. ? Make the company organization and asset structure more flexible in order to better respond to an high competitive and fast changing environment. ? Increase promotional activities in order to fight price competition and improve the peirceived quality for the products.Achieve operational efficiency through ec onomies of scale. ? Exacerbate legal actions against B brands. ? Acquire or build Joint Ventures with Brazilian companies for exploiting their local knowledge. ? To be more involved in the local distribution, concentrating on the positioning of the products in the shelves. ? To better understand the customers needs and to adapt to local tastes. ? Make the customers understand that they are paying a premium price for a higher quality of products, and not because of the high promotion and advertising expenses.

Announcing Daily Writing Tips Pro

Announcing Daily Writing Tips Pro Announcing Daily Writing Tips Pro Announcing Daily Writing Tips Pro By Daniel Scocco When we launched Daily Writing Tips back in 2007, our goal was a simple one: to help people improve their writing skills. Over 2,000 articles later, we believe we have achieved that goal. Today, we are launching a new section called Daily Writing Tips Pro. Our plan is to provide more features and tools for our readers who are serious about improving their English. Below, youll find some questions and answers that explain how everything works. What features are included in Daily Writing Tips Pro? Pro subscribers will have access to: 1. full articles delivered via email seven days a week. 2. writing exercises delivered via email seven days a week. 3. exercise archives with over 100 interactive exercises on a wide range of topics. 4. writing courses with lessons delivered weekly via email. 5. an aggregator of online writing jobs, updated daily. What if I am already an email subscriber? Current email subscriptions will keep working. The only change is that instead of the full articles, you will now receive an excerpt of each article. In order to read the full article, just click on the link to our website. If you want the full articles via email, youll need a Pro subscription. What about access to the website will it change? Not at all. We will keep publishing all our articles on the website as we have always done, and accessing them will remain completely free. Will the exercises be available on the website? No. Exercises are available only to Pro subscribers. Once you become a member, youll start receiving them via email, and youll be able to log in to the members area to access the exercise archives. What is the cost of the Pro subscription? The subscription costs $9.90 per month if you decide to pay monthly, or $6.70 per month if you pay yearly. We will increase the price in the future, but if you sign up today youll be locking your subscription fee, so you wont be affected by future changes in the price. Which writing courses are included? Right now, the Freelance Writing Course is available. Registration used to cost $97, but youll get access to all the lessons as a Pro member for no additional cost. We plan to add one new course every quarter, and youll get access to those as well without paying anything extra. Can I try it free before deciding? Absolutely. When you sign up for a Pro account, the first 15 days are free. Youll need to set up a PayPal subscription, but you wont get charged a dime during the trial period. If you decide its not for you, simply email us, and well cancel your subscription on the same day. Ready to try it? Click here to get to the Daily Writing Tips Pro page, where you can read all the details and sign up. Youll even be able to test-drive some of our exercises, so check it out! Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:20 Computer Terms You Should KnowDeck the Halls5 Ways to Reduce Use of Prepositions

Measuring Earthquake Magnitudes

Measuring Earthquake Magnitudes These days, an earthquake happens and right away it is on the news, including its magnitude. Instant earthquake magnitudes seem as routine an achievement as reporting the temperature, but theyre the fruit of generations of scientific work. Why Earthquakes Are Hard to Measure Earthquakes are very hard to measure on a standard scale of size. The problem is like finding one number for the quality of a baseball pitcher. You can start with the pitchers win-loss record, but there are more things to consider: earned-run average, strikeouts and walks, career longevity and so on. Baseball statisticians tinker with indexes that weigh these factors (for more, visit the About Baseball Guide). Earthquakes are easily as complicated as pitchers. They are fast or slow. Some are gentle, others are violent. Theyre even right-handed or left-handed. They are oriented different ways- horizontal, vertical, or in between (see Faults in a Nutshell). They occur in different geologic settings, deep within continents or out in the ocean. Yet somehow we want a single meaningful number for ranking the worlds earthquakes. The goal has always been to figure out the total amount of energy a quake releases, because that tells us profound things about the dynamics of the Earths interior. Richters First Scale The pioneering seismologist Charles Richter started in the 1930s by simplifying everything he could think of. He chose one standard instrument, a Wood-Anderson seismograph, used only nearby earthquakes in Southern California, and took only one piece of data- the distance A in millimeters that the seismograph needle moved. He worked up a simple adjustment factor B to allow for near versus distant quakes, and that was the first Richter scale of local magnitude ML: ML log A B A graphical version of his scale is reproduced on the Caltech archives site. Youll notice that ML really measures the size of earthquake waves, not an earthquakes total energy, but it was a start. This scale worked fairly well as far as it went, which was for small and moderate earthquakes in Southern California. Over the next 20 years Richter and many other workers extended the scale to newer seismometers, different regions, and different kinds of seismic waves. Later Richter Scales Soon enough Richters original scale was abandoned, but the public and the press still use the phrase Richter magnitude. Seismologists used to mind, but not any more. Today seismic events may be measured based on body waves or surface waves (these are explained in Earthquakes in a Nutshell). The formulas differ but they yield the same numbers for moderate earthquakes. Body-wave magnitude is mb log(A/T) Q(D,h) where A is the ground motion (in microns), T is the waves period (in seconds), and Q(D,h) is a correction factor that depends on distance to the quakes epicenter D (in degrees) and focal depth h (in kilometers). Surface-wave magnitude is Ms log(A/T) 1.66 logD 3.30 mb uses relatively short seismic waves with a 1-second period, so to it every quake source that is larger than a few wavelengths looks the same. That corresponds to a magnitude of about 6.5. Ms uses 20-second waves and can handle larger sources, but it too saturates around magnitude 8. Thats OK for most purposes because magnitude-8 or great events happen only about once a year on average for the whole planet. But within their limits, these two scales are a reliable gauge of the actual energy that earthquakes release. The biggest earthquake whose magnitude we know was in 1960, in the Pacific right off central Chile on May 22. Back then, it was said to be magnitude 8.5, but today we say it was 9.5. What happened in the meantime was that Tom Hanks and Hiroo Kanamori came up with a better magnitude scale in 1979. This moment magnitude, Mw, is not based on seismometer readings at all but on the total energy released in a quake, the seismic moment Mo (in dyne-centimeters): Mw 2/3 log(Mo) - 10.7 This scale therefore does not saturate. Moment magnitude can match anything the Earth can throw at us. The formula for Mw is such that below magnitude 8 it matches Ms and below magnitude 6 it matches mb, which is close enough to Richters old ML. So keep calling it the Richter scale if you like- its the scale Richter would have made if he could. The U.S. Geological Surveys Henry Spall interviewed Charles Richter in 1980 about his scale. It makes  lively reading. PS: Earthquakes on Earth simply cant get bigger than around Mw 9.5. A piece of rock can store up only so much strain energy before it ruptures, so the size of a quake depends strictly on how much rock- how many kilometers of fault length- can rupture at once. The Chile Trench, where the 1960 quake occurred, is the longest straight fault in the world. The only way to get more energy is with giant landslides or asteroid impacts.

Affirmative Action Research Paper Example | Topics and Well Written Essays - 750 words - 1

Affirmative Action - Research Paper Example During half a century, affirmative action policies have proved their effectiveness, but cannot â€Å"abolish† gender and racial inequalities. For this reason, training and promotion activities as a part of affirmative action are vital for successful organizational performance. To over come these possible threats the organization should conduct programming of specific human resources activities, based on personal development and human capital policies (Baqley and Connerty n.d.). The organization under analysis is Wal-Mart. This is a giant supermarket operating around the world. In this organization, affirmative action has stigmatized the white men. Perhaps the least responsible of any harm to ethnic groups and gender differences in employment is the young white men frequently a democrat who has been obligatory to punish because of past injustice. â€Å"The idea that our deep moral obligations are to do things to help disadvantaged people of any sort, and not to give preferential treatment to any racial group, is one that strikes a chord in many people† (Stroud 385). Also, affirmative action helps to break stereotypes of black people and minority groups as lazy and low qualified professionals. This research paper seeks to examine the role and importance of affirmative action in modern organizations and their impact on employees and organizational culture (Anderson et al 77). Modern organizations, like Wal-Mart, play a major and continuing role in the lives of employees, especially with the growth of large-scale business organizations and the divorce of own ­ership from management. Organizations of one form or another are a necessary part of a society and serve many impor ­tant needs. The decisions and affirmative actions of management in organizations have an increasing impact on employees, other organizations and the community. It is important, therefore, to understand the role of affirmative action and the

Writing an event Essay Example | Topics and Well Written Essays - 1000 words

Writing an event - Essay Example The intricacies of a busy family life then was the culprit for my entering school almost two months after the official opening of classes. I gathered, they just forgot. I can still remember the fear I have inside with my heart throbbing ferociously. There I was in my crisp new uniform with a heavy bag loaded with books sheepishly creeping in the classroom accompanied by my mother. Her warm hands clasp my cold sweaty palms. There she was, the teacher, smiling and beckoning me to her side. She briefly made a short, rather loud introduction in front of those staring, rather, glaring eyes attached to little children seated in their respective desks. I somehow wondered how in the world did I get an instant desk. And how come they all seem to know each other – whispering to each other (aloud) –when I could hardly recognize any of them? My mother started to bid me goodbye but I refused to get my sweaty hand’s grasp out of her warm palm. No, mommy! Don’t leave me here with these strangers all staring at me like I am some alien from another world – so I thought. With relentless reassurance from Miss Cruz (who started to take my hand off from my mother) and my mom who promised she would stay only outside the classroom where I can still see her and wait until classes are over – did I finally succumb. Anyway, they added, recess is almost near. What is the world does that mean? I wondered. After being seated, a girl right beside my desk, in braids and spectacles, Rebecca, started to talk to me. She asked me what my name was and offered to assist me in the topic they were discussing when my entrance rudely interrupted them. She appeared friendly and her spectacles prevented me from seeing her stare. After that tragic, drastic, nerve-wrecking day, as a naà ¯ve girl of five, I started my academic journey of which until now, several challenging years after, I still

Inquiry Based Project for Literacy Learning Assignment

Inquiry Based Project for Literacy Learning - Assignment Example †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 Reference list†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 13 Abstract According to Talay-Ongan, literacy learning is a continuous process that needs consistency to have apt performance. This is especially so when it comes to youngsters that need to grasp enough information in accordance to learning. Therefore, children between the ages of five to eight have to be given ample assistance in coming up with a developed learning. The person in control of their learning, especially teachers are to encompass all developmental approach to students to make a perfect learning practice. This will assist the students at this tender age to amass enough opportunity to make better educational standards. The use of balanced approach to development is a system that has been noted to reflect plausible results to the concerned students. The students end up having a balanced learning experience that institutes greater learning, especially when the children are growing up (Talay-Ongan, 2004). This shows why many students with balanced developments during their initial learning have better performance as compared to students with reduced keenness during their initial learning stages. Therefore, it is a prudent approach to design a succinct development project that could be used with the children at their tender ages. This will assist in amassing enough knowledge that could be used in the course of their learning. In addition to this, appraising the developmental project is a point that will reflect a better approach to educational standards. 1.0 Theoretical Perspectives and Rationale Theoretical perspective and rationales are used to ensure there is better performance in accordance to the learners. They are used to measure the performance and effectiveness of the learning in accordance to the youngsters. In this design, the decision was to engage in reading of different texts during the learning. The language has a variety of phonics used to make a difference between the sounds and the letters. This is the initial stage that should be mastered by children during their early ages of growing. Therefore, there is need to have a reelection of the stated phonics, in every language. Though some languages have the same phonics with different pronunciation, banking on the ostensible language is an appropriate measure. This states why people from different continents spell and read the same word in a totally different pronunciation (Talay-Ongan, 2004). This is basically due to their induction in the phonics of their basic language. It is widely known as a

The Factors Determinant Tax Revenue In Malaysia

The Factors Determinant Tax Revenue In Malaysia INTRODUCTION Malaysia is a federation of 13 States and the Federal Territories of Kuala Lumpur and Labuan. The Federal Constitution contains special provisions regarding sources of revenue that are assigned to the Federal and the State governments. Those that are assigned to the State governments include revenue fom land, forest, mining, entertainment, water supply, bank interests, returns from investments, fines including forfeitures (other than imposed by Federal Courts) and fees for licences and permits (but not licences relating to motor vehicles and registration of businesses). All other revenues, not specifically assigned to the states, are Federal Government revenues. Taxation become crucial economic tools to govern economics for any country, especially to developing countries like Malaysia. With the rapid trend toward globalization and internationalization, the pattern of tax revenues and economic growth accross countries has become a significant concern to economists. Recently, Malaysia has also performed well and shows the similar growth pattern in economy. Therefore, fund collected from taxation used by the government to provide facilities for its population and for the development of the nation. Other than that income tax is one of the surest way to make sure the Government fund is available for spending. Inland Revenue Board (IRB) has play their main role as an agent of Malaysian Government and to provide services in administering, assessing, collecting, and enforcing payment of income tax and other revenue as may be agreed between Government andd the Board. For many years, the Inland Revenue Board (IRB) has presumed that its activities promote better tax collection starting from Official Assessment System (OAS) until Self Assessment System (SAS). Malaysia Federal Government revenues are broadly classified as tax revenues, non-tax revenues and non-revenue receipts. Tax revenues include both Direct and Indirect Taxes. Direct taxes are collected by the Inland Revenue Board (IRB) and includes taxes such as income tax on individuals and corporations, petroleum income tax, stamp duty and real property gains tax. While for indirect taxes the responsibility of collection is taken by the Royal Customs and Excise Department. Indirect taxes include import duties, export duties, excise duties, sales tax, service tax and last but not least; goods and services tax (GST) that replace sales tax and service tax. Non-tax revenues of Malaysian Government consists of fees for issue of licences and permits, fees for specific services, proceeds from sale of government assets, rental of government property, bank interests, returns from Government investments (including gains from sales of investments) fines and forfeitures. The non-revenue receipts consist mainly of repayments and reimbursements such as refunds of overpayments in previous years and repayment of loans from the Federal Governments Consolidated Fund (Revenue Account) received from other Federal Government Agencies and State Governments. The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, over a 30 period, most years show an increasing incremental in total collection. The exceptions are when there is an abnormal economic condition such as financial crisis, war or increase in world oil prices. During the early stages of its development which is in year 1960, Malaysia similar with most developing countries relied heavily on indirect taxes accounted for 76.7% (Kasipillai, 2006). However as the economy developed and with the tax reform less reliance was placed on indirect tax which starting from year 1999 the major contribution to government revenue is come from direct tax (69%). In 2008 the collection of direct tax represents 52% of the Government total revenue (Economic Planning Unit, Ministry of Finance and Bank Negara Malaysia). It is believed that the encouraging growth in Gross Gomestic Product (GDP) in 2009 stood at 23% contribute positively to the national revenue collection (9MP). After brief introduction the remainder of this paper is structured as follow. Chapter 2 provide some sort of literature review regarding all the variables included in this research. Chapter 3 consist of research methodology and design, data collection, theoretical framework, hypothesis statement, and data analysis. Chapter 4 provides data description and result analysis and finally in section 5 gives conclusion and summary of the study. BACKGROUND OF STUDY Tax is the main sources of income for government. Tax is defined as a fee charged (levied) by a government on a product, income, or activity. If tax is levied directly on personal or corporate income, then it is direct tax. If tax is levied on the price of a good or services, then it is called an indirect tax. Malaysia is a very tax friendly country compared than the others. Income tax comparaly low and many taxes which are raised in other countries, do not exist in Malaysia. All earnings of companies and individuals acccumulated in, derived from or remitted to Malaysia are liable to tax. Government will used this tax revenues to fund all spending made by government in order to achieve an economic growth and also to promote a sound of economy. Government will present their budget in Parliament around September each year. Determination of budget is based on estimation of government revenue and spending. An increase in government revenue will increase the allocation for government spending. The tax rate is one of the components in government budget. The government will decide whether to increase or decrease the tax rate or to remain unchage based on the goals of government in each budget every year. Definition Of Terms Gross Domestic Product (GDP) Gross domestic product (GDP) is the market value of all final goods and services produced within a country in a given period of time. It is also define as an economic measurement that monitors the overall income and output of a country. It is a way to interpret the overall prosperity of the economy. It is culculated on an annual basis with quarterly updates. The data produced by GDP is interpreted in number of ways. Some use it to measure the productivity of the country, in that it shows how much product was produced and sold. Others use it to measure the general health of the economy and the standard of living of those living in it. Inflation Rate Inflation rate is a measure of inflation, the rate of increase of a price index. It is the percentage rate of change in price level of time. The rate of decrease in the purchasing power of money is approximately equal. The used of inflation rate is to culculate the real interest rate, as well as real increases in wages. When interest rate are high, fewer people and businesses can afford to borrow and it will usually slows the economy down. Unemployment The definition of unemployment is an economic condition marked by the fact that individuals actively seeking jobs remain unhired. Unemployment is an important measure of the economys strength. A high unemployment rate generally indicates an economy in recession with few job opportunities, while a low unemployment rate points to an economy running at or near full throttle. Openness The meaning of openness has become similar to the notion of free-trade, that is a trade system where all trade distortions are eliminated. Openness also means the extent to which an economy is open to trade, and sometimes also to inflows and outflows of international investment. The openness here means trade openness that consist of imports and exports from a large percentage of GDP. PROBLEM STATEMENT Malaysia is facing budget deficit every year since government expenditure exceed government revenue. If the governments budget are not sufficient, some of the macroeconomic factors cant be achieved. Government cannot reduce unemployment and inflation rate and also cannot increase the economic growth and promote currency stability if they cannot reach a sufficient budget to cover all the expenditure. Tax is the main component of government revenue that will use to finance all the government expenditure to stabilize the economy. The expenditure here means the used of governments revenue for the development and operational expenditure that will bring an economic growth. This study is undertaken to discover factors determinant of tax revenue which are independent variables namely Gross Domestic Product (GDP), inflation rate, unemployment and openness (trade) on dependent variable which is tax revenue. It tries to grasp those variables volatility impact on tax revenue in a given economic environment and horizon. Besides, this study was brought up to strenghten tho prove of previous similar study. However, due to the changing environmentof the economy, past researchers cannot be deem a suitable for current application. There is a need to revise the findings from the previous researchers, so it is consistent with current economic situation. The horizon of the research will cover from 1995 to the ending 2009. From this, all the indpendent variables are important towards dependent variable. Therefore the problem statement for this study is which variables that have strongly positive significant relationship towards tax revenue? RESEARCH QUESTION In order to realize the factors determining tax revenue, this question must be taken into consideration. The question is: What is the relationship between GDP and tax revenue? What is the relationship between Inflation rate and tax revenue? What is the relationship between Unemployment and tax revenue? What is the relationship between Openness and tax revenue? This question must be taken into consideration because the questions will answer the overall study and to make sure whether the problem lies within this factor or the others factor. OBJECTIVES OF STUDY General objectives The general objective of this study is to identify the factors determine tax revenue in Malaysia from year 1990 to 2009 which is 20 years. Specific objectives To know what are the factors that will increase or reduce the total tax revenue collected by government. To determine whether growth in GDP significantly affect tax revenue collected by government. To determine whether inflation in Malaysia significantly affect tax revenue collected by government. To determine whether unemployment in Malaysia significantly affect tax revenue collected by government. To determine whether the degree of openness in Malaysia significantly affect total tax revenue collected by the government. SIGNIFICANCE OF STUDY This research study can help the researcher to determine the most significant independent variables to the dependent variable. From this study, it can help the relevant parties to know which variables can give influence to the tax revenue collected government. The findings from this research can provide the information to the other researcher for future research that is similar or related with this study. SCOPE OF STUDY The scope of study is as follow: This study focus on factors determining tax revenue collected by government. The data will be collected from 1990 to 2009 which is twenty years in yearly. Four variables are choosen which are GDP, inflation rate, unemployment, and openness. Software that used as a regression tool is Statistical Package for Social Science (SPSS) 16.0. LIMITATIONS OF STUDY Cost Cost also becomes one of the limitations in doing this research because the researcher needs to bear all the cost and expenses in completing this research without getting any sponsorship. The cost that incurred such as stationeries expenses, photocopying, printing, transportation expenses and others are fully support by the researcher. Choice of Variables Choice of variables is the other limitation of the study. There have many variables that are determinants tax revenue and the researcher need to choose the exact variables so that it is suitable with the dependent variable. The variables that are choosen in this study are GDP, inflation rate, unemployment, and openness. Data Collection Data collection is one of the limitation of the study. The data covered a period of twenty years which is from 1990 to 2009 in yearly. Besides that, there have difficulties while choosing the exact journal and literature review that are strongly support all the variables. Accuracy of Data Accuracy also become a limitation of the study. Researcher used secondary sources in conducting this stdudy to collect data. The secondary sources such as annual reports, books, article, journal that the researcher found from internet and library. So, the accuracy of data depend from all the secondary sources that found in various materials. It means that, the researcher trying to maintain the originality and quality of the journal but the data needed depend on the materials. CHAPTER TWO 2.0 LITERATURE REVIEWS The amount of literature that directly deals with an analysis of factors that determine tax revenue collected by government in Malaysia is fairly limited. Minea and Villieu (2009), in their research show theoretically that a tighter monetary policy should induce the government to improve institutional quality in order to limit the erosion of tax revenue. The model developed by them exhibits two interesting results. First, by finding an inverse relationship between the level of effort and the inflation target, the authors show that the lower the inflation target is, the higher the governments effort in enhancing the quality of its institutions will be. In other words, by setting a lower inflation target, the supra-authority encourages the fiscal authority to intensify its effort to implement a more efficient tax-collecting administration in order to recoup the loss of seigniorage revenue due to a tighter monetary policy. Effectively, a decrease in the inflation target reduces the interval in which governments effort is minimal and increases the interval in which the effort in improving institutional quality is maximal. To conclude, it i s important to note that the incentive of the government to improve the collection of tax revenue could be nonetheless diminished by a significant decrease of inflation rate. Huang and Wei (2006) extended the model developed by modifying the principal-agent setup and by incorporating an indicator of financial development and social welfare function. They conclude that, conditionally to the cost of institutional reforms, pursue a low inflation target encourages the government to increase the performance of its tax collection system. Therefore the adoption of Inflation Targeting in emerging countries is expected to exert a positive effect on tax revenue collection. Indeed, empirical literature has provided evidence that tax revenue is negatively affected by inflation, the so-called Olivera-Tanzi effect (Tanzi, 1992). This inverse relationship is usually explained by the fact that the real value of tax revenue is erode by inflation, since it exists for some tax categories a time-lag between the date of imposition and the effective collection of these taxes. Therefore, by theoretically maintaining inflation at low levels, and therefore by increasing the real value of tax revenue, Inflation Targeting may attenuate the governments tax collection effort. Lucotte (2010), used a methodology suggested by Dehejia and Wahba (1999) which consists of dropping treated observations whose the propensity score is higher than the maximum or smaller than the minimum in the control group. The result shows that the estimated average treatment effect on treated (ATT) are all found to be positive and statistically significant. This suggests that, on average, Inflation Targeting has a quantitatively large and statistically significant impact on increasing public revenue in emerging market economies. This result largely support their hypothesis that the adoption of Inflation Targeting may encourage the government to improve the collection of tax revenue. Clausing (2007), analyze the impact of the size and the profitability of the corporate sector on revenues from corporate tax. The result of her regression analysis confirm that the share of the value added of the corporate sector, profit level GDP per capita and GDP growth have a positive impact on revenues from corporate tax, whereas the unemployment level has a negative impact. Kubatova and Rihova (years of study are not stated), found that all of their examined factors (GDP growth, inflation and unemployment) were statistically significant. Along with the growth of GDP comes the growth of revenues from corporate tax. Inflation also has a similar effect. Conversely, higher unemployment leads to a decrease of the revenues from corporate tax. Qazi (2010), in his paper attempts to search the determinants of tax buoyancy of 25 developing countries. He found that growth in import and manufacturing sectors have positive and significant impact on tax buoyancy which shows with the increase in growth of import sector tax revenue collection increases through import duties, tariff, sales tax on import stage and withholding income tax at import stage. Saeed, Ahmad and Akhtar (2010), have studied the impact of corruption index on the tax revenues over 27 developing countries and use annual data for the 2002 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2006 periods found that GDP per capita is positive but it is significance at 12 percent level. The coefficient of the ratio of exports and imports (openness) to GDP is positive but not significance at even 10 percent level. CHAPTER THREE 3.0 RESEARCH METHODOLOGY AND DESIGN RESEARCH DESIGN 3.1.1 Purpose of Study The purpose of this study is to determine the factors determinant tax revenue in Malaysia namely Gross Domestic Product (GDP), inflation rate, unemployment and openness. 3.1.2 Research Interference Most of the data used in this study are obtained from the secondary sources from various resources that have been analyzed. The data are collected from an internet resources. 3.1.2.1 Accuracy and Data Reliability Multiple regression analysis and a correlation research design are selected as the method of this study in order to investigate the variables that are associated with the problem. Two random variables are positively correlated if high values of one are likely to be associated with high values of the other and negatively correlated if high values of one are likely to be associated with low values of the other known as correlation. A statistical method used with one dependent variable and more than one independent variable known as multiple regression analysis. Thus, the accuracy and the data reliability of the data may partly depend on the published materials. 3.1.3 Study Setting Secondary data from various resources have been analyzed. Research here is a field study where it is non contrive setting with minimial interference. 3.2 DATA COLLECTION In completing this study, data is the most important thing needed. From the data collected, the researcher can make analysis and interpret the output to find out the result. Secondary Data It refer to the data collected by someone for some other purposes. The sources include census reports, organizational records, surveys and annual reports. This secondary data used by the researcher to gain the idea and information to develop the literature review and complete this study. 3.2.1.1 Internet and website Google Search The major sources that the researcher choose to find and gather journal that related with this study. This website are useful to the reasercher because help the researcher to gain the information about this study. 3.2.1.2 Library Research The researcher find the journal and books through the library reserach. Some of the information from journals and published materials can be used as references to the researcher to get a better picture of the situation. THEORETICAL FRAMEWORK INDEPENDENT VARIABLES GDP Tax Revenue Inflation Rate DEPENDENT VARIABLE Unemployment Openness Figure 1.0: Theoretical Framework Based on the figure 1.0 above, it shows the relationship between the dependent variable which is Tax Revenue and the independent variables that includes Gross Domestic Product (GDP), Inflation Rate, Unemployment and Openness (trade). All these independent variables will be test to determine the relationship among these independent variables and dependent variables. 3.3.1 Priory Relationship 1. GDP and Tax Revenue : if GDP increase, the total tax revenue collected by government will also increase. This two variable have a positive relationship. 2. Inflation Rate and Tax Revenue : if an inflation rate increase, the total tax revenue collected by government will decrease. This two variable have a negative relationship. 3. Unemployment and Tax Revenue : if unemployment increase, the total tax revenue collected by government will decrease. This two variable have a negative relationship. 4. Openness and Tax Revenue : if the degree of openness increase, the total tax revenue collected by government will also increase. This two variable have a positive relationship. HYPOTHESIS STATEMENT The purpose of the hypothesis statement is to illustrates which of the hypothesis is most affect the dependent variable. The hypothesis are: H0 : GDP is not statistically significant to affect tax revenue in Malaysia H1 : GDP is statistically significant to affect tax revenue in Malaysia. H0 : Inflation is not statistically significant to affect tax revenue in Malaysia H1 : Inflation is indeed statistically significant to affect tax revenue in Malaysia. H0 : Unemployment is not statistically significant to affect tax revenue in Malaysia. H1 : Unemployment is indeed statistically significant to affect tax Revenue in Malaysia. H0 : Openness is not statistically significant to affect tax revenue in Malaysia. H1 : Openness is indeed statistically significant to affect tax revenue in Malaysia. DATA ANALYSIS In this study, the data analysis need to be explained clearly. The data also consists of independent variable and dependent variable which is GDP, inflation rate, unemployment and openness . Pearson coefficient of correlation is used to the extent of relationship among different variables. All the data has been analyzed by using Statistical package Science for Social (SPSS) program. The data will be examine by: Beta analysia (Coefficient) To find out the relationship between independent variables and dependent variable. Does the relationship exist or not. Coefficient of Determination (R-squared) To know how well the independent variables explain the variation of the dependent variable in the regression. T-Statistic Identify significant relationship of each independent variable with the dependent variable F-Statistic Testing the significance of the overall independent variables with the dependent variable Standard Error of Estimation (See) The objective is to identify whether a particular variableis significant at a certain level of confidence. Multiple Regression Analysis TR = f ( GDP, Inf, Un, Op )This technique will focus on a relationship between a dependent variable and one or more independent variable. The regression analysis help the researcher to understand how the typical value of the dependent variable changes when any one of the independent variable is varied, while the other independent variables are held fixed. TR = a + b1 GDP + b2 Inf + b3 Un + b4 Op + Ɇº Where: TR = Tax Revenue GDP = Gross Domestic Product Inf = Inflation Rate Un = Unemployment Op = Openness The dependent variable in the above equation is tax revenue while the independent variables are GDP, inflation rate, unemployment and openness. Beta Analysis (Coefficient) Beta analysis is a measurement used in order to find out the relationship between independent variables and dependent variable does exist or not. Therefore, if the result is positive that means the independent variables can explain the changes in the dependent variable. Coefficient of Determination (R ²) The coefficient of determination is a statistic that will give information the goodness of fit of model. It is a statistical measure of how well the regression line approximates the real data points. Is a descriptive measure between zero and one, indicating how good one term is at predicting another. The value of coefficient of determination is shown below: Range of R ² Strength of relationship No relationship with dependent variable 0.1 to 0.5 Weak relationship between independent variables and dependent variable 0.6 to 0.9 Dependent variable is strongly explained by independent variables 1 Dependent variable ia perfectly explained by Independent variables T-Statistic T-statistic is used to determine whether the significance between the dependent variable and the independent variables exists or not. If the computed T-stat is greater than book T-value, the independent variable is statistically significant or vice-versa. In order to get book T-value, the degree of freedom should be culculated at a 95% confidence interval. The degree of freedom can be calculated as follow: Degree of freedom = n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1 Where: k = Number of Independent Variable n = Number of Observation The results for T-statistic: Accept H1, reject H0 If the computed t-statistic is greater than the book T-value at a 95% confidence interval. Reject H1, accept H0 If the computed t-statistic is lower than the book T-value at a 95% confidence interval. F-Statistic F-test is an overall test of the null hypothesis that group means on the dependent variable do not differ. It is used when comparing statistical models that have been fit to a data set, in order to identify the model that best fit the popultaion from which the data were sampled. F-test mainly arise when the models have been fit to the data using least squares. In order to get book F-value, it should be culculated at a 5% significant level. Formula for book F-value is as follow: Book F-value = FÃŽÂ ± (k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1, n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k) Where: ÃŽÂ ± = Significant level (5%) k = Number of Independent Variable n = Number of Observation k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1 = Numerator n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k = Denominator The result for F-Statistics: Accept H1, reject H0 If the computed F-Statistic is greater than the book F-value at 5% significant level. Reject H1, accept H0 If the computed F-Statistic is lower than the book F-value at 5% significant level. 3.5.6 Standard Error of Estimation (See) It is a measure of the dispersion of tthe data points from the regression line. Its objective is to identify whether a particular variable is significant at a certain level of confidence. Standard error can be measured in two ways: Using T-stat See = b t-stat Degree of freedom Df = n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1 It is also useful in determining the range in which the dependent variable will point to a specified probability. CHAPTER FOUR 4.0 DATA DESCRIPTION AND ANALYSIS This chapter focuses on the data description and result analysis. All the data collected in this study were processed using Microsoft Office Excel and the SPSS program. Microsoft Office Excel was used to describe the performance of dependent variable and independent variables. SPSS program was used to analyze the data from the correlation and regression analysis. The method was used to analyze the data was Multiple Regression Correlation Analysis. A multiple regression analysis involves more than one independent variable. The process of evaluating is the same with simple regression, but in order to derive the estimated regression, a computer is employed due to the complex nature of data and time required. The presentation of findings is made to examine the relationship among independent variables (GDP, inflation, unemployment and openness) and dependent variable (tax revenue). This study used Multiple Regression Method Analysis which is the interpretation of Regression Analysis includes Beta Analysis (Coefficient), Coefficient of determination (R-Squared), T-statistics and F-statistics. 4.1 DATA DESCRIPTION Dependent Variable Figure 1 Independent Variables Figure 2 Gross Domestic Product is the value at current prices of the total annual output of final goods and services produced in a country. .. Figure 3 Inflation rate is the percentage annual increase in the general price level, commonly measured by the consumer price index (CPI) or some comparable price index. . Figure 4 Unemployment rate is Figure 5 Openness is 4.2 INTERPRETATION OF DATA AND FINDINGS 4.2.1 Research Analysis From the data obtained, it shows the result of regression output as stated in Table 1 as follows: Table 1 Variables Constant GDP Inflation Unemployment Openness Beta Analysis -144980.369 13.481 1657.557 5860.522 -572.845 T-statistics 8.284 5.562 3.435 2.643 7.017 R-squared : 0.990 F-statistics : 358.696 Standard error of estimation : 6122.50419 4.2.2 Regression Equation From the result obtained, we can derive the regression linear function as follows: General function: TR = f ( GDP, Inf, Un, Op ) Multiple Regression Equation: TR = a + b1 GDP + b2 Inf + b3 Un + b4 Op + Ɇº TR = à ¢Ã¢â€š ¬Ã¢â‚¬Å" 144980.369 + 13.481 GDP + 1657.557 Inf + 5860.522 Un à ¢Ã¢â€š ¬Ã¢â‚¬Å" 572.845 Op + Ɇº 4.3 RESULT OF FINDINGS 4.4.1 Beta Analysis (Coefficient) Beta analysis is a measurement used in order to find out whether a relationship exists between the independent variables and the dependent variable. Table 2: The result of beta analysis Variables Beta Analysis GDP 13.481 Inflation 1657.557 Unemployment 5860.522 Openness -572.845 Beta analysis for Gross Domestic Product (GDP) From the results obtained, it shows that when GDP increase by 1 unit, tax revenue will increase by 13.481 units. The increase in GDP will raised the total tax revenue collected by government. It shows that this two variable have a positive relationship and consistent with the economic theory. This is because .. Beta analysis for Inflation From the results obtained, it shows that an increase of 1 unit in inflation can