Differences Between Après vs. Derrière and Avant vs. Devant

Aprà ¨s and Avant convey a notion of time or space. Aprà ¨s refers to doing something after while Avant refers to doing something before. Je le retrouve aprà ¨s/avant le dà ©jeunerIll meet up with him after/before lunch Aprà ¨s/avant le bois, il y a un cheminAfter/before the wood, there is a path Derriere and Devant convey a notion of precise space. Derrier refers to being behind something, or someone and Devant refers to being in front of something or someone. La petite fille est cachà ©e derrià ¨re larbreThe young girl is hidden behind the tree Pour la photo, comme tu es plus petite, va devant Camille.For the picture, since you are smaller, go in front of Camille.   Derrià ¨re le bois, il y a un cheminBehind the wood, there is a path Aprà ¨s and Derrià ¨re Are Not Interchangeable So, what is the difference between the two sentences aprà ¨s le bois, il y a un chemin and derrià ¨re le bois, il y a un chemin? They both give a piece of space-related information, but one is more precise, just like in English. Same exact logic applies to avant versus devant. Aprà ¨s Que Indicative / Avant Que Subjunctive A common mistake is Aprà ¨s que plus a subjunctive. Its a very common mistake, even among French people, because honestly, the indicative sounds terrible there. Avant que is followed by the subjunctive  because we dont yet know if the action is going to become a reality. With Aprà ¨s que, the action has taken place already: there is no doubt left, hence no need for the subjunctive. Aprà ¨s que subjunctive sounds so bad to a French ear that we will do our best to use a noun instead of a verb after. You can use the same trick with avant que et avoid using a subjunctive. Je dois commencer aprà ¨s quil part. (or aprà ¨s son dà ©part)I must start after he leaves (or after his departure). Je dois commencer avant quil parte (or avant son dà ©part).I must start before he leaves (or before his departure) By the way, even if we use le derrià ¨re in French (although this is extremely polite, just like saying the behind in English), French people use the preposition derrià ¨re without thinking about it at all. Just like in English you use behind without thinking about that part of the anatomy.

The Role of Technology in Supply Chains - Free Essay Example

Sample details Pages: 8 Words: 2280 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Analytical essay Level High school Did you like this example? Introduction This short paper aims to describe the role of technology in supply chains and assess its advantages and disadvantages. Supply chain management comprises the active management of organisational procurement, logistics, production and distribution activities for the maximisation of customer value and achievement of competitive advantage (Carter Rogers, 2008). It concerns the effective and optimal management of goods from the procurement of raw materials from basic suppliers to the delivery of products to ultimate consumers, and even beyond in terms of the return or the consumption or disposal of such goods (Carter Rogers, 2008). Don’t waste time! Our writers will create an original "The Role of Technology in Supply Chains" essay for you Create order Several developments in recent years have however resulted in significant changes in organisational attitudes towards supply chains, sharply enhanced focus upon the area, and efforts for increasing the effectiveness of the SCM function (Chopra Meindl, 2012). Various geopolitical and socioeconomic developments like the growth of a unipolar global order, the dominance of market-oriented economic activity, globalisation, economic liberalisation, and tremendous advances in transportation and communication technology, have resulted in enormous expansion of markets and the dispersal of production and manufacturing centres (Chopra Meindl, 2012) With organisations engaging in sourcing of raw materials, production, research and development and sales and marketing in geographically distant locations, modern firms are placing great stress upon optimising the efficiencies and cost effectiveness of their SCM functions (Ghorban, 2011). Such organisational focus on enhancement of SCM effect iveness has also led to constant efforts for technological up-gradation and introduction of new technologies for optimisation of supply chain and enhancement of organisational competitiveness (Kremian, 2013). This paper describes and discusses some of these modern SCM technologies, the reasons for their induction and their merits and demerits. It attempts to detail the advantages and disadvantages of new technological introductions in SCM, making use of theory as well as several practical applications, especially in the area of warehouse management. Introduction of New Technologies in SCM Activities and Processes Ghorban (2011) stated that technology has crept into SCM in a gradual and progressive manner, commencing with actions like electronic invoicing, computerised tracking and shipping and automated notifications and moving on to diverse and numerous other applications. Such incorporation of new technologies is being driven by diverse forces, like increasing customer expectations, intensification of competition, increasing fuel costs and greater demand for inventory control and Just in Time (JIT) management (Faze, 1997). It is important to appreciate that contemporary technology has extensive capabilities, with regard to ensuring organisational production in line with schedules, the anticipation and correction of mistakes and the making of modifications for guaranteeing top quality products (Intermec Technologies Corporation, 2007). Each and every link in a supply chain can be simultaneously monitored and automated notification systems can be used for sending messages to diverse play ers through different channels (Intermec Technologies Corporation, 2007). Some of the top trends and technologies impacting supply chain operations, spanning production, distribution, retailing and remote servicing include (1) comprehensive connectivity, (2) voice and GPS communication integrated to rugged computers, (3) speech recognition, (4) digital imaging, (5) portable printing, (6) bar-coding advances, (7) remote management and (8) wireless and device security (Cohen Roussel, 2013). Taking up the case of voice and GPS communication, leading cellular carriers have certified the utility of rugged hand held computers, which facilitate voice communication, data connection and cell phone functionality through one device (Cohen Roussel, 2013). Stanley Steemer, a carpet cleaning franchisee made use of GPS and real time two-way communication to improve efficiencies, which resulted in the elimination of a fulltime despatch official at each of its branches and greatly reduced the time required for completion of process paper work (Chopra Meindl, 2012). Software programme and cloud computing have significantly improved material and product tracking, with real time updates of status now available without difficulty (Vella, 2012). These programmes furthermore allow business firms to adjust production schedules and inventory levels on a real time basis (Vella, 2012). With companies appreciating the advantages of technology incorporation in SCM, several multinational corporations have taken the lead and stand out as pioneers in the area(Intermec Technologies Corporation, 2007). The John Deere Company made use of sophisticated logistics management software to enhance its onetime shipments to dealers from 60 to 92 percent, even as it reduced its inventory by 1 billion USD(Intermec Technologies Corporation, 2007). Nike worked with DHL Supply Chain to implement radio based product monitoring for warehouse and distribution purposes and real time delivery notificatio ns, thereby reducing costs and increasing efficiencies(Ghorban, 2011). Walmart, the largest global retailer, has long been known for its SCM processes(Ghorban, 2011). The company is constantly engaged in using modern technology and network systems for predicting demand, tracking inventory levels and planning efficient transport routes(Ghorban, 2011). It is important, in this context to appreciate that the introduction of new technologies has resulted in significant alterations in the conduct of specific SCM functions, like warehouse management (Halldorsson et al., 2007)). Searching for enhancements in efficiency and profitability, modern organisations have adopted various new technologies that have resulted in significant transformations in the management of warehousing functions(Carter Rogers, 2008). The introduction of wireless technology and mobility has resulted in the development of a range of new products for enhancement of organisational productivity and profitability(Cart er Rogers, 2008). Some of these technological innovations are detailed below: Warehouse Management Systems Developments in warehouse management systems are being used to assist business firms in controlling the movement and storage of materials within warehouses (Simchi-Levi et al., 2007). Such systems are being used for diverse warehouse management functions like inventory management, including transactions like receiving, picking, packing and shipping, real-time monitoring of stocks, progression of products through warehouses and ensuring the elimination of obsolescence(Intermec Technologies Corporation, 2007). Barcode Labels and Scanners Barcode scanners, which were developed soon after the introduction of wireless technology, have become a common element of warehouse equipment (Vella, 2012). Barcode scanners are hardware devices that enable users to read barcodes, printout labels or product information and log products into the database of the warehouse management system (Vella, 2012). They are available in various types and come with different utilities (Poirier Quinn, 2006). Barcode label printers are used by warehouse managers for printing product labels, shipping labels and bin labels(Reinertsen, 2009). Easy to use and cost effective, these devices help business firms to enhance the accessibility of management and data and augment productivity(Reinertsen, 2009). Voice Hardware Voice technology has recently been introduced in the area of warehouse management (Poirier Quinn, 2006). These devices are now being used by firms to determine and finalise the amount of goods to be picked up (Vella, 2012). Voice hardware devices are fastened to wireless computers, with the data being transmitted to the device at the time of picking an order to ensure that the picker knows the product and the amount of items to be picked (Simchi-Levi et al., 2007). Several companies have started incorporating voice hardware, despite its costs, in order to save time(Ghorban, 2011). Mobile Computers Mobile computers are basically barcode scanners with their own display screens and operating systems(Reinertsen, 2009). The hardware for these products has been designed to ensure that they can function like portable PCs with barcode scanning capabilities(Ghorban, 2011). With mobility becoming increasingly desirable, organisations are adopting mobile warehouse management solutions(Ghorban, 2011). Such devices are proving to be extremely beneficial for organisations wishing to enhance accessibility to real time data and employee productivity (Poirier Quinn, 2006). Advantages and Disadvantages of Introduction of New Technology in Supply Chain Management There is little doubt of the various advantages that can arise for companies from the adoption of new technology (Poirier Quinn, 2006). Several firms have been able to achieve significant reductions in costs through the use of barcodes, advanced picking and other technologies in order to leverage their warehouse and transportation management systems (Poirier Quinn, 2006). Several organisations have made use of advanced planning and scheduling systems for bringing about dramatic reductions in inventory levels and improving customer service (Poirier Quinn, 2006). Pujawan (2004) stated that the introduction of new technology was likely to result in enhanced costs, disruption of work and the need to learn new things and eliminate old practices. He furthermore stated that modern businesses have, despite these challenges, been able to apply technology to convert their supply chain into profit generators through the reduction of costs and inventory levels and the enhancement of custome r service (Pujawan, 2004). Coke, for example, upgraded its demand planning and collaboration capabilities into 2005 through the introduction of new inventory management processes, supported by software(Ghorban, 2011). This enabled the firm to improve fill rates by 15% and reduce inventory levels by 50%(Ghorban, 2011). The organisation was able to simultaneously absorb a 300% increase in product offerings, which resulted in a surge in profits through the reduction of assets and the support in enhancement of revenues through greater product availability(Ghorban, 2011). The introduction of new technologies in SCM must however be carried out with great care and thought and in accordance with organisational requirements (Pujawan, 2004). New devices and system are expensive to purchase and install (Pujawan, 2004). Their utilisation furthermore calls for significant training and haphazard and unplanned implementation can result in a number of organisational problems(Carter Rogers, 2008) . Investigation into the problems and disadvantages of introduction of new technology into SCM revealed that several organisations have faced different types of problems on this account(Carter Rogers, 2008). A retailer specialising in childrens toys, for example, exceeded both the time schedule and the budget in the implementation of a new fulfilment system(Carter Rogers, 2008). The occurrence of the Christmas demand spike before the completion of the fulfilment system led to severe challenges in the processing of orders (Sharma, 2010). Whilst organisational employees worked for 50 days at a stretch without holidays to satisfy customers, the firm was forced to delay deliveries till after Christmas to thousands of their buyers(Carter Rogers, 2008). SCM experts have stated that the width and scope of common SCM processes, like, for example, warehousing or transportation, are so extensive that the introduction of new technology was likely to involve significant costs, time and ch allenges associated with organisational change(Simchi-Levi et al., 2007). The majority of new technologies comprisedboth hardware and software and are expensive to purchase and install (Simchi-Levi et al., 2007). Organisations with limited operations and funds may thus not be able to obtain commensurate benefits from the implementation of such technologies by way of cost reduction or enhanced business (Sharma, 2010). Many of these new systems are furthermore complex in nature and take time to install and operate(Carter Rogers, 2008). With such installation likely to disrupt existing organisational operations, the managers of firms introducing new technologies have to plan their strategies in this regard with great care to ensure minimisation of operational disruption and customer dissatisfaction(Carter Rogers, 2008). It is also important to keep in mind that the introduction of new technologies is bound to result in significant changes in operational activities and possibly to re dundancy of labour, both of which could result in change resistance amongst employees and to opposition to organisational plans in this regard (Simchi-Levi et al., 2007). Conclusions The study reveals that whilst the introduction of new technologies in organisational SCM processes can result in several types of organisational benefits by way of (a) reduction of costs, (b) lowering of time, (c) reduction in inventory, (d) elimination of people and (e) enhancement of volumes amongst others, such introduction was likely to be expensive, complex and demanding in nature(Carter Rogers, 2008). Organisational managements should, in such circumstances, introduce new technologies only after ascertaining the benefits from such actions for their organisations (Poirier Quinn, 2006). Great care should also be taken in the planning, implementation and installation of these technologies, with particular regard to operational disruption and organisational change (Poirier Quinn, 2006). It has for example been explained earlier that the introduction of new technologies could help in reduction of costs through elimination of people. Such redundancies could however result in e mployee dissatisfaction and organisational strife. Organisational managements must, when introducing new technologies, take care to consider the various aspects and consequences of such actions and take appropriate actions. Lack of thought and care in these areas could result in inadequate and inappropriate implementation and extremely adverse organisational consequences (Poirier Quinn, 2006). References Carter, C., Rogers, D., (2008), A framework of sustainable supply chain management: moving toward new theory, International Journal of Physical Distribution Logistics Management, Vol. 38, Iss (5): pp.360 387. Chopra, S., Meindl, P., (2012), Supply Chain Management, 5th edition, NJ: Prentice Hall. Cohen, S., Roussel, J., (2013), Strategic Supply Chain Management: The Five Core Disciplines for Top Performance, Second Edition, NY: McGraw Hill Education. Faze, F., (1997), A comparative analysis of Inventory costs of JIT and EOQ purchasing, International Journal of Physical Distribution Logistics Management, Vol. 27, Iss (8): pp. 496 504. Ghorban, M., (2011), How Technology Can Ease Supply Chain Management and Mitigate Risk, Available at: https://www.supplychainbrain.com/content/general-scm/sc-analysis-consulting/single-article-page/article/how-technology-can-ease-supply-chain-management-and-mitigate-risk/(accessed May 27, 2015). Halldorsson, A., Kotzab, H., Mikkola, J. H., Skjoett-Larsen, T., (2007), Complementary theories to supply chain management, Supply Chain Management: An International Journal, Vol.12, Issue 4, 284-296. Intermec Technologies Corporation, (2007), Top 10 Supply Chain Technology Trends, Available at: https://www.mirnah.com/images/White_Papers/Trends_SupplyChain/Top10Tech_wp.pdf Kremian, Z., (2013), X Does it Right: Apples Supply Chain Management Secrets, Available at: https://www.supplytimes.com/inventory-management/x-does-it-right-apples-supply-chain-management-secrets/?mode=featured Poirier, C., Quinn, F., (2006), Solid Gains, Supply Chain Management Review, Vol. 10, Iss (1): pp. 35-41. Pujawan, I. N., (2004), Assessing supply chain flexibility: a conceptual framework and case study, International Journal of Integrated Supply Management, Vol. 1, Iss (1): pp. 79-97. Reinertsen, D., (2009), The Principles of Product Development Flow: Second Generation Lean Product Development, UK: Celeritas Publishing. Sharm a, S., (2010), Supply Chain Management- Concepts, Practices and Implementation, Oxford: Oxford University Press. Simchi-Levi, D., Kaminsky, P., Simchi-Levi, E., (2007), Designing and managing the supply chain, New York: McGraw Hill. Vella, D., (2012), Using technology to improve supply chain management, Available at: https://globalpurchasing.com/supply-chain/using-technology-improve-supply-chain-management

Domestic Violence And Its Effects On Society - 1491 Words

Domestic violence is a very important discussion subject, because it touches all levels of society, and it is widely spreading across a multitude of social groups. This social issue at present appears in different levels of society, and cannot be ignored by social institutions and people. The issue of domestic violence cannot be avoided because of the unfortunately high rate of abusive behavior, and more and more people being affected by abuse every day. People and social institutions cannot close their eyes to these problems, and need to help victims of abuse to be rehabilitated from these harmful experiences. Objective paragraph Domestic violence is an abusive behavior that occurs in relationships among human beings; usually this behavior continues systematically and appears in different forms such as physical assault, mental abuse, sexual abuse, emotional abuse, and others. According to the research conducted by the Center for Disease Control, every year, approximately ten million females and males become victims of domestic violence in the United States (Black, et al 1). Survey concluded that, in the United States, during their lifetime, 35,6% of women and 28.5% of men have â€Å"have experienced rape, physical violence, and/or stalking by an intimate partner†(1). In modern society, women more often become victims of domestic violence compared to men. Subjective Paragraph Domestic violence is a global epidemic and has a negative impact on the victim’s health and mentalShow MoreRelatedDomestic Violence And Its Effects On Society1745 Words   |  7 Pages Domestic Violence in Literature Domestic violence entails transgressions that tend to exhibit regular occurrence worldwide. Domestic violence is substantially attributable to the psychological, physical, mental, and sexual forms of suffering or anguish. 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More so in India, as every 2 in 5 women face domestic violence in India and about once every five minutes an incident of domestic violence is reported in India, under its legal definition of cruelty by husband or his relatives. Although it is gender neutral, domestic violence is usually perpetrated against women and hence it becomes essentialRead Mor eDomestic Violence And Its Effects On Society1360 Words   |  6 Pagesissue of domestic violence. Defined by domesticviolence.org (2012) as a behavior â€Å"used by one person in a relationship to control the other†, domestic violence can be physical, emotional, sexual, verbal, or even financial. Although the issue of abusers being punished is a significant one, it must be realized that there are victims, and those victims need help. Some countries have no concern or sympathy for victims, as more than twenty countries have no laws against abuse (Domestic Violence in DevelopingRead MoreDomestic Violence And Its Effects On Society1431 Words   |  6 PagesDomestic violence is that dark little secret kept by your neighbor, your friend, your family member, or even yourself. It touches the lives of men, women, and children in every ethnic and economic group on the face of the earth. In order to stem the tide of this egregious and infectious behavior we cannot consider it so lely a women’s issue. It is as much a men’s issue as it is a women’s issue, maybe more so, and can only be effectively addressed if we enlist and encourage the help of familyRead MoreDomestic Violence And Its Effects On Society1720 Words   |  7 PagesTo date, although domestic violence has been researched, the law remains a constraint to victims’ growth and stability. The laws and programs provided in today’s society are limited and affect the victims exit from domestic violence relationships. Further research could propel an initiation of better-developed laws and programs and cause a great impact in how victims respond to domestic violence. Few studies have researched how successful domestic violence victims have been with the legal process

The Political Governance System And Demographics Of The...

The Political Governance System and demographics of the City of Plantation According to the 2013 census, the population of the city of Plantation was 85,496, of which there were 37,587 households. In these households or families, 30.9% had children under the age of 18 living with them while 52.% were married couples living together, and 11.2% had a female householder with no husband present. The census further explains that 33.2% were non-families and 25.8% of all households in the city were made up of individuals. The census further explain that 8.5% had someone living alone that was 65 years of age or older and have an average household size of 2.48 with a family size of 3.02. On the other hand, its political leadership style of Government is a strong Mayor and five elected Council Members. 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Table of Contents†¦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‚¬ ¦ 1 List of Figures†¦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‚¬ ¦ 2 PART I A. BACKGROUNDRead MorePhilippines Anti-Poverty Program Through Peoples Participation9101 Words   |  37 PagesPHILIPPINES ANTI-POVERTY PROGRAM THROUGH PARTICIPATORY PLANNING Submitted to the Faculty of the Graduate School University of St. La Salle Bacolod City In Partial Fulfillment of the Requirements In: Rural Development Management Professor: Dr. Enrique Paderes, PhD. Greg C. Villanueva 2010 TABLE OF CONTENTS Page No. Title Page †¦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‚¬ ¦.... 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The Amendment Of The Fourteenth Amendment - 1875 Words

The Fourteenth Amendment stopped unlawful actions by states. It also gave Congress the power to enforce the amendment through new laws that benefited and were fair to everyone. The Fourteenth Amendment represents part of the extension of the power of the national government over the states. It has been cited in more court cases than any other part of the Constitution. It made it possible for new legislation that has protected the rights of many throughout the United States and has helped uphold equality. Although the language is simple it has caused lots of controversy over its interpretation. Beginning with the Slaughterhouse Cases, the Supreme Court has decided cases involving the Fourteenth Amendment by being selective about how to apply the most minimal rights needed to decide each case, and never really declaring that the Fourteenth Amendment protects all rights recognized by the Constitution. This has led to the adoption of selective incorporation and unremunerated rights. The Slaughterhouse Cases, 83 U.S. 36 (1873), was the Supreme Courts first time attempt to interpret the Fourteenth Amendment in its relation to peoples Constitutional rights. It was important in establishing the privileges and immunities clause. Ratification provided the Supreme Court with a way for protecting economic rights starting with overturning the Dred Scott v. Sanford case, 60 U.S. 393 (1857). The Amendment started out with the idea to make sure that blacks would not be denied theirShow MoreRelatedThe Amendment Of The Fourteenth Amendment1416 Words   |  6 PagesRepublican of Ohio had long been a believer in the idea of equal protection of the laws for all people, and was one of the leaders of the effort to pass the Fourteenth Amendment. While aware of the need to prove the constitutionality of the Civil Rights Act with the Fourteenth Amendment, Bingham did not actually believe that the Fourteenth Amendment created any new rights. Rather, he believed that it created a new understanding of rights already in the Constitution. Bingham maintained that, â€Å"The†¦equalRead MoreThe Amendment And The Fourteenth Amendment Essay1458 Words   |  6 PagesNow Cometh Triginal D. Jackson in a Motion for Dismissal on the grounds of excessive Governmental Involvement and abuse of Fourth Amendment s right of the people to be secure in their persons the Fifth Amendment. Ninth Amendment, and the Fourteenth Amendment. First Amendment Protects: The First Amendment protects Mr. Jackson form use of hypnosis to create a criminal act. Schenck v. United States, 249 U.S. 47, 39 S.Ct. 247, 63 L.Ed.2d. (1919) Brandenburg v. 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In short, this amendment freed the black slaves (and other races) of enslavement. Unfortunately though, the black slaves were never truly â€Å"free† for well over 100 years, as after the passing of the 13th amendment, they were repeatedly persecuted against, most notably in the southern United States. FurthermoreRead MoreThe Fourteenth Amendment1052 Words   |  5 PagesThe original writers of the Constitution had to have noticed the overlap in enumerated powers. Having only the Commerce Clause or only the Tenth Amendment would not harbor the best outcomes. Both are entirely necessary and exist to limit each other. Discretion is the deciding factor for determining which power trumps the other. In McColloch v. Maryland, for example, a state tax on the U.S. Bank would cause negative externalities against all citizens of other states. This is not in the best interest

Bricks And Mortar Essay Research Paper Bricks free essay sample

Bricks And Mortar Essay, Research Paper Bricks and Mortar And so they traveled until they reached Uruk. There Gilgamesh the male monarch said to the boater: # 8220 ; Study the brickwork, analyze the munition ; ascent the great ancient stairway to the patio ; analyze how it is made ; from the patio see the planted and fallow Fieldss, the pools and groves. One conference is the interior metropolis, another conference is groves ; still another the Fieldss beyond ; over there is the precinct of the temple. Three conferences and the temple precinct of Ishtar step Uruk, the metropolis of Gilgamesh. # 8211 ; Gilgamesh, Tablet XI, lines 366-376 Apollo # 8217 ; s temple was built of antediluvian stone, And there I prayed: # 8216 ; Grant us a place, Apollo, Give walls to weary work forces, a race, a metropolis That will stay ; continue Troy # 8217 ; s other fortress, The leftover left by the Greeks and difficult Achilles. Whom do we follow? where are we bidden to travel To happen our colony? An portent, male parent! # 8217 ; # 8211 ; The Aeneid, Book III, lines 83-89 They protect, shelter, defend, preserve, guard, house, and outlast us. To a rolling adult male without a place, hardy walls are a boom, able to further future coevalss of vanquishers. To a ungratified adult male seeking for immortality, walls may be the lone things that outlive him. Gilgamesh and Aeneas came from similar backgrounds, but lived really different lives. Both were portion adult male and portion God, and both were respected by their followings. However, Gilgamesh was the male monarch of a stable land ; drowsy with power, he searched for escapade and exhilaration to stave off the ennui of the Crown. Aeneas was driven from place, a leader of a set of expatriates who had escapade apparently drop into their laps. For both Gilgamesh and Aeneas walls had a really particular significance ; walls were stableness in an unstable universe and more # 8211 ; they were a connexion to the Gods. In some signifier or another, both work forces longed to hold their celebrity live on. Gilgamesh chose to seek the How-the-Old-Man-Once-Again-Becomes-a-Young-Man works, because it would allow him immortality. When he lost the works, he realized he was contending a losing conflict. He decided, alternatively, to take pride in the glorification of his metropolis, strong and sturdy: # 8220 ; # 8216 ; Study the brickwork, analyze the fortification. # 8221 ; He knew the quality of the brickwork and the munitions, that the walls of Uruk would stand for a long, long clip. After a life full of escapade and bad luck, and after holding lost a opportunity at immortality, the walls were one of the few things that could give him a sense of stableness, permanency. He invited the boater to see the admirations of his metropolis: # 8220 ; climb the great ancient stairway. . .. # 8221 ; The word # 8220 ; ancient # 8221 ; is besides soothing, because it implies the metropolis existed long earlier Gilgamesh, and would likely go on to be long after he was dead. Aeneas is besides looking for permanency: # 8220 ; Give walls to weary men.† The word â€Å"weary† suggests a changeless battle. After old ages of seeking for a place, the realisation of walls would be the material of dreams. He went on to state â€Å"a race, a metropolis that will abide.† He linked the endurance of his people, the â€Å"race, † with the length of service of the metropolis walls, so that the strength of the metropolis would reflect upon the strength of the people. When he said, â€Å"preserve Troy’s other fortress, the leftover left by the Greeks. . ..† He was mentioning to the Trojan refugees. But the word fortress evokes images of tall, strong walls, firm and able to defy any onslaught. By comparing his people to a fortress, Aeneas was reemphasizing the importance of endurance in the battle for endurance. Aeneas was spurned on by destiny, cognizing it was his responsibility to establish a line of work forces who would go the future vanquishers of the universe, constructing an imperium tha t would last for centuries. Gilgamesh and Aeneas relied upon the construction of walls for a sense of endurance and balance, but the metropolis walls besides provided a nexus to their Gods. Gilgamesh emphasized the importance of the temple in his description of Uruk: # 8220 ; Over there is the precinct of the temple. Three conferences and the temple precinct of Ishtar step Uruk, the metropolis of Gilgamesh. # 8221 ; The temple territory is associated and should be synonymous with the Gods. By singling out the temple territory, he created an country unique to all others in the metropolis, because it was the lone precinct worth adverting. The 2nd sentence made the temple precinct of Ishtar an built-in portion of the metropolis of Gilgamesh, as though it would non be Uruk without that peculiar precinct. It would hold sufficed to state, # 8220 ; Four conferences step Uruk. . . # 8221 ; , but calling the precinct brings the Gods into the metropolis, and doing the temple an indispensable portion of Uruk makes the Gods an indispensable portion of Uruk. The temple, as a bastioned brick construction, is an rock outcrop of the metropolis walls ; the stableness Gilgamesh feels from the metropolis walls is indistinguishable to the feeling from the temple, but more so because the temple houses the antediluvian, immortal ( and therefore unchanging ) Gods. For Aeneas, walls were a direct blessing from the Gods: # 8220 ; Apollo # 8217 ; s temple was built of antediluvian stone, and at that place I prayed: # 8216 ; Grant us a place, Apollo. . .. # 8221 ; It was of import to Aeneas that Apollo # 8217 ; s temple be built of antediluvian stone because # 8220 ; ancient # 8221 ; suggests immortality and # 8220 ; stone # 8221 ; is lasting, both of which can be features attributed to the Gods ; therefore it is suiting that Apollo # 8217 ; s temple be characteristic of Apollo himself. Aeneas so pleaded with Apollo to supply walls for the expatriates, and thereby carry through his fate. Therefore when Aeneas obtained his walls, they could be attributed to the good will of Apollo. The heroic poems of Gilgamesh and Aeneas are both about happening stableness in a rickety universe. The walls Gilgamesh and Aeneas built for themselves represent such stableness, and provided a agencies by which their celebrity could outlast them. But more than that, their walls provided stableness in their connexion to the Gods, the Gods being the prototype of permanency and immortality.

Separation of Ownership Control and Corporate Tax

Question: Discuss about the Separation of Ownership Control and Corporate Tax. Answer: Introduction This study deals with the subject on Accounting and Society. In this particular assignment, emphasis has been made for evaluating the contemporary accounting and business issues that incorporates from global perspectives (Wray 2015). The current segment explains analyzing the financial as well as non-financial information that assist managers for taking ethical and responsible decision making and reporting at the same time. It is required to write a report to the Deputy Commissioner of Taxation on why some Australian companies which are subsidiaries of international corporations finds ways for transferring profits to lower tax regions (McGuire, Wang and Wilson 2014). It can be used by explaining agency theory and link it with Australian Taxation Office role and function for finding out the actions for transferring profits to the lower tax regions. In the next segment, arguments are made based on legitimacy theory where Australian Taxation Office should use for encouraging Australian companies for recording their profits and paying their taxes in Australia (Rogowski 2015). Background of the topic Most of the Australian companies owned by multinational corporations have been asked by Australian Taxation Office for explaining the fact why the profits they earn on large revenue numbers are so low (Karp 2017). Addition to that, the ATO perceives that profits gets reduced as a result of intercompany expenses being used as a means of moving corporate profits to lower tax regions. The newspaper article is taken from the guardian under the title Dont soften diverted profits tax on multinationals as urged by the Senate Committee. In this news article, it discuses on the new power for the tax office that order companies for paying penalty rate of taxes on profits diverted overseas as it will encourage compilation with the tax system as quoted by Senate economics Legislation Committee. The Scheme used will encourage multinationals for structuring their activities and capturing by the ordinary income tax framework. It depends upon the subjects for making punitive arrangements for setting out in anti-avoidance provisions (Parsons, Lacey and Moffat 2014) Evaluating facts by using agency theory Agency theory explains the association between principals as well as agents in trade Corporation. This theory helps in resolving issues that exist in agency relations because of unaligned goals or various aversion levels of risk (Nadler 2017). Agency relationship in business takes place between shareholders as well as corporation executives. By using agency theory, it can be explained on the fact as to why Australian companies that are subsidiaries of international corporations select transferring of profits to the lower tax regions. Tax evasion methods for multinational companies are all about location. The Australian companies select to open offices and generate subsidiaries where it can choose means for allocating their profits and expenses (Menndez 2013). Australian companies that are subsidiaries of international corporations want to diminish their tax bills by shifting their proceeds to subsidiaries where there is a low or zero tax government (McGuire, Wang and Wilson 2014). This action actually is performed by the Australian companies so that they pay less tax while they try to documentation their expenses in high tax jurisdictions that offer good rates of tax relief. These companies use number of techniques to falsely move their money around that include tax heavens, price manipulation as well as creation of artificial structures that actually have no economic value. They can decide to develop loopholes in tax law where tax regimes of country alongside each other as well as hide dealings in confidentiality jurisdictions by hiding the nature of their performance in their financial records. The Australian companies can select to be apparent regarding the operations and making decisions based on factors other than dues and contributi ng towards fair amount of tax to each country for operating activities (Masulis and Reza 2014). Addition to that, Fair Tax encourages companies for starting selection of one criterion that will help in increasing the level of clearness as well as pay their duty. Multinationals evade paying their fare share tax by selecting the location. Figures released by Australian Taxation Office revealed that more than 1500 Australian companies did not pay tax for the financial year (2013-2014). This includes companies such as Qantas Airways Limited, ExxonMobil, General Motors and Virgin Australia (Bittencourt, Gupta and Stander 2014). These are wealthy companies with elevated annual incomes as well as led to assumption where Australia is absent out on billions of dollars of tax. When corporation does make a profit, it majorly makes deductions for reducing the taxable profits as these deductions are completely legal. This includes prior year losses where business deducts losses from preceding financial year from its taxable proceeds in the present financial year. In addition to this, research and development means money spends for earning tax credits. Franking credits where corporation can counterbalance its tax accountability in and alongside the dividends for paying dividends to shareholders (Kleven, Kreiner and Saez 2016). Tax deductions may be lawful but they may not be actually a good strategy. The release of ATO information actually talks about whether there are too many business tax deductions. There are various ways that are used by companies that actually reduces their taxable income (Hyman 2014). Some of the dark arts of business tax avoidance include debt dumping where business brings debts from one of its abroad subsidiaries into Australia for reducing the assessable profits. Profit uneven is other way out where company sends profits offshore in order to avoid tax. For example, Apple was accused at the time of inquiry into corporate tax avoidance where they had shifted profits to overseas to Ireland (Bittencourt, Gupta and Stander 2014). The question came after the Australian Financial Review where Apple had shifted an estimated $8.9 Billion in untaxed proceeds over the last decade from its Australian operations to a tax haven arrangement in Ireland. Arguments based on legitimacy theory As rightly put forward by Rogowski (2015), Legitimacy theory gives widespread awareness or assumptions where events of an entity are enviable, proper and suitable in communally constructive systems in according to norms, beliefs, values as well as definitions. Addition to that, legitimacy theory has the role for explanation the performance of organization for developing as well as implementing deliberate social and environmental revelation of information for fulfilling the social contract. This will help in recognizing the objectives as well as continued existence in jumpy and turbulent surroundings (Durnev and Magnan 2017). Opined by Menndez (2013), Social theories explain the compliance from the perspectives of legitimacy theory as well as procedural fairness that affect the formulation in a regulatory pyramid. Australian Taxation Office should encourage Australian companies so that they can record their profits and pay taxes in Australia. There are various mechanisms that should be used for reducing the tax liabilities but established little concentration from business regulators and tax regulators (Bittencourt, Gupta and Stander 2014). The function of Australian Taxation Office (ATO) is to guarantee the society has the essential level of confidence in the management of Australias taxation as well as superannuation systems. Addition to that, the assessment as well as superannuation systems are major part of Australias communal and financial communications (Chelli, Durocher and Richard 2014). By using legitimacy theory, it is argued that ATO has to encourage Australian companies so that they record their profits by using fair means and pay their taxes on time (McGuire, Wang and Wilson 2014). It can be done by creating awareness among the Australian companies that paying taxes according to the profit earned is beneficial for the welfare of the society as a whole. ATO should use the concept of legitimacy theory as it is based upon the concept that there is societal contract between the society as well as the organization. In case a firm receives permission for operating from the culture as well as answerable to the culture for the operational factors as it will help Australian companies in getting benefits of the society at the time of use of natural resources and hiring of employees (Bittencourt, Gupta and Stander 2014). According to Wray (2015), Profit Maximization is concerned as the important measure of corporate performance. By using the concept of legitimacy, Australian Taxation Office can comment that profit is viewed as one of the inclusive measure of organizational legitimacy that requires to be attained by the Australian companies. This concept should be used by the Australian companies where they must believe the rights of the public at large and the rights of the investors (McGuire, Wang and Wilson 2014). If the Australian companies fail to pay the taxes, they have to undergo various complaints and illegal actions. If company fails to fulfill with the communal prospect, it majorly results in sanctions being compulsory in the form of limitations on the operational aspects of business firm. It takes into consideration firms resources as well as demand for its products. Research showed that legitimacy theory explains the study on social as well as environmental reporting. This theory proposes a relationship between corporate disclosures as well as community expectations at the same time. With the progression of models or theories of Corporate Governance, the new dimensions are taken in a crux of social ethics so that they make profits (McGuire, Wang and Wilson 2014). In the current competitive world, companies are trying for inculcating the wisdom of good governance into given corporate organization. The ultimate theories in corporate governance that started by using legitimate theory where it discourses the cause as well as consequences of variables like formation of board structure, independent non-executive directors as well as audit committee that undertakes organizational and social responsibilities rather than the regulatory structures (Badertscher, Katz and Rego 2013). Conclusion At the end of the study, it is concluded that Australian companies should make use of legitimacy theory where they are encouraged by the ATO for recording of their profits as well as make the payment of taxes in Australia. It has been noted that Australian companies are earning on large revenues but their profit figures are less. This has been the reason why there was need for Australian Taxation Office for bringing awareness of the necessity of payment of tax by the Australian Companies. It has been noted by Australian Tax Office that more than 670 large companies paid no business tax for the monetary year 2014-2015. It is further reviewed that Australian Taxation Office commented on no tax paid does not mean tax avoidance. It depends upon the aggregate figures listed that do not reflect the complexity of the tax system in the most appropriate way. Reference List Badertscher, B.A., Katz, S.P. and Rego, S.O., 2013. The separation of ownership and control and corporate tax avoidance.Journal of Accounting and Economics,56(2), pp.228-250. Bittencourt, M., Gupta, R. and Stander, L., 2014. Tax evasion, financial development and inflation: Theory and empirical evidence.Journal of Banking Finance,41, pp.194-208. Chelli, M., Durocher, S. and Richard, J., 2014. France's new economic regulations: insights from institutional legitimacy theory.Accounting, Auditing Accountability Journal,27(2), pp.283-316. Durnev, A., Li, T. and Magnan, M., 2017. Beyond tax avoidance: Offshore firms institutional environment and financial reporting quality.Journal of Business Finance Accounting. Hyman, D.N., 2014.Public finance: A contemporary application of theory to policy. Cengage Learning. Karp, P. 2017.Don't soften diverted profits tax on multinationals, Senate committee urges. [online] the Guardian. Available at: https://www.theguardian.com/australia-news/2017/mar/21/diverted-profits-tax-multinationals-senate-committee [Accessed 1 Apr. 2017]. Kleven, H.J., Kreiner, C.T. and Saez, E., 2016. Why can modern governments tax so much? An agency model of firms as fiscal intermediaries.Economica,83(330), pp.219-246. Masulis, R.W. and Reza, S.W., 2014. Agency problems of corporate philanthropy.Review of Financial Studies, p.hhu082. McGuire, S.T., Wang, D. and Wilson, R.J., 2014. Dual class ownership and tax avoidance.The Accounting Review,89(4), pp.1487-1516. Menndez, A.J., 2013.Justifying taxes: some elements for a general theory of democratic tax law(Vol. 51). Springer Science Business Media. Nadler, J., 2017. Expressive Law, Social Norms, and Social Groups.Law Social Inquiry,42(1), pp.60-75. Parsons, R., Lacey, J. and Moffat, K., 2014. Maintaining legitimacy of a contested practice: How the minerals industry understands its social licence to operate.Resources Policy,41, pp.83-90. Rogowski, R., 2015.Rational legitimacy: A theory of political support. Princeton University Press. Wray, L.R., 2015.Modern money theory: A primer on macroeconomics for sovereign monetary systems. Springer.