Taxation Essay Example | Topics and Well Written Essays - 1750 words

Taxation - Essay Example Your sources should be fully referenced. (i) Compliance with tax laws: it is the sole duty of tax practitioner to make sure that the clients of the accounting firm comply with all the tax laws as they affect their income, benefits, savings, investments etc. This will prevent a situation whereby tax laws are intentionally or unintentionally broken by people. In the preparation of payroll in accounting process, it is important that tax matters must be ironed out to ensure compliance with tax laws (Gowthorpe and Blake, 1998) (ii) Tax evasion as a crime: The tax practitioner makes sure that people understand that tax evasion is a serious crime that is punishable by prison terms. Ordinary people do not understand this fact, hence it is the responsibility of the tax practitioner to sound the warning in the hearing of the people (Gowthorpe and Blake, 1998). Most importantly, the agents and advisers are easily accessible to the businesses and individuals that want to settle their tax issues. They give tax advice and provide the following tax resources (forms, manuals and tax resources): (1) PAYE forms for employers; (2) Self Assessment Vat form; (3) Corporation Tax form; (4) Tax Credits Manuals; (5) Capital Gains tax form; (6) Tax and Trusts forms etc (HMRC, 2010). Question 3: There are various ways in which the Chancellor can regulate the spending power of individuals in his annual budget. Explain these measures and evaluate the impact on the net income after tax, of an individual aged under 65 with total income comprising earned income of  £ 40,000, by comparing 2008/9 tax rates and allowances with those of 2009/10. (a) Reducing Taxes: when taxes (income, corporation, property etc) are reduced, this will encourage people to spend more. This entails that the tax rates are made lower comparable to that of the preceding or succeeding fiscal year (Weir & Beetham, 1999). (b) Increase Taxes: On the other hand, the

Extended commentary of The Convergence of the Twain by Thomas Hardy Essay Example for Free

Extended commentary of The Convergence of the Twain by Thomas Hardy Essay On the Title: Hardy uses two interesting words: ‘convergence’ and ‘twain’. A convergence is a meeting of two paths, or entities – in this case, a collision! ‘Twain’ is an archaic word for ‘two’, i.e.; both the ‘Titanic’ and the iceberg. Such a title immediately positions the reader to the direction in which the poem will go. Hardy is not, as many elegiac poems of the day were, preparing to mourn the loss of the ship and the lives upon it but rather proceeding to examine the philosophical nature of the collision; perhaps it was fated? The other current use of â€Å"twain† was in the pseudonym â€Å"Mark Twain,† made famous by the publication – initially in England – of â€Å"The Adventures of Huckleberry Finn† in 1886. Clems adopted the nom de plume to suggest â€Å"uncomfortable waters† or â€Å"tight navigation,† since two fathoms (â€Å"twain,† the sounding of a Mississippi deck-hand measuring the depth beneath the keel) would be dangerous for a steamboat. Background Information: The ocean liner ‘RMS Titanic’ famously sank, at two o’clock in the morning, upon the 15th April 1912. The disaster claimed 1,502 lives. Hardy was asked to write a poem to be read at a charity concert to raise funds in aid of the tragedy disaster fund. It was first published as part of the souvenir program for that event. Overall Structure: Hardy writes eleven regular triplet stanzas, with an AAA rhyme scheme throughout. The use of triplets allows for a more thorough exploration of ideas in each stanza; unified by the use of the rhyme scheme. Perhaps he also does this to create the effect of inevitability, for the rhymed words form their own paths coincident that lead to a preset conclusion – the reader knows, that is, with which sound each stanza will end after he or she has only read the first line of that stanza. However, that knowledge only appears are having read the first few stanzas or so, echoing the idea that knowledge of those coincident paths of which the poem speaks is not always immediately discernible. Themes: The Vanity of Man, The Relationship between Man and Nature, Fate, Classical Entities. Difficult Language Notes: â€Å"The Immanent Will† – a force of fate. â€Å"Salamandrine† – associated with the salamander (a mythical creature) The poem runs in straight sets but I wish to divide in two for ease of analysis. ‘Part I’ exists from Stanzas I to VI, whilst ‘Part II’ takes the form of Stanzas VII to XII. Part I Notes: First Stanza Notes: Hardy introduces his poem in medias res – the ship has been sunk and lies silently at the bottom of the ocean. He creates a calm effect over his poem through the consonance of the ‘s’ sounds: â€Å"In a solitude of the sea Deep from human vanity, And the Pride of Life that planned her, stilly couches she.† Particular elements of diction are worthy of note: * â€Å"Deep from human vanity† – this line points to the emerging theme of man’s failed vanity, in creating such a grand object to rule over the natural world, only to have Nature smite it. The phrase â€Å"Pride of Life† accentuates this principle. Note how Hardy uses capital letters to make otherwise simple abstract nouns definitive. Although this is pre-emptive, I will now examine the theme of vaingloriousness (and point out notable pieces of evidence throughout the remainder of the poem) which Hardy presents. He uses irony to evoke the ridiculousness of mans plans. In stanzas I through to V, he juxtaposes images of the ships opulence, such as its mirrors meant / To glass the opulent and the ship’s gilded gear with images of the cold currents, â€Å"sea-worms† and moon-eyed fishes that now flow, crawl and swim through those former interiors. This creates a tangible image of the human vanity referred to in this first stanza; what people design for greatness ultimately ends up in a place of abasement. * â€Å"Stilly† is a highly unusual adverb. Hardy uses it to create a sense of ‘peace’. This is furthered by â€Å"solitude† and â€Å"couches†. ‘Couches’ suggests restfulness, or an equanimity. S.L.S considers an image of a ‘death bed’ upon the sea floor. Second Stanza Notes: Hardy focuses upon images of death and change in this stanza: â€Å"Steel chambers, late the pyres Of her salamandrine fires Cold currents third, and turn to tidal rhythmic lyres.† The furnaces of the ship, which contained the salamandrine fires of her engines (a form of LIFE), now have Cold currents thrid (note the a contrast in temperature – and consequently, a contrast in living state) running through them. ‘Thrid’ itself is another reference to the title, as an archaic word for ‘two’. Where there was once heat and life driving the engines of the ship, there is now coldness and death. A further juxtaposition within this second stanza is the use of the word pyre†, as it connotes funerals and death, while the use of salamandrine insinuates a certain tenacity for life (as salamanders were said to live through fires) that could be associated with the ‘Unsinkable Ship’ idea – there was a theory prior to the sinking, now tragically ironic, that the Titanic was unable to sink. Yet, for all of the tragic (or formerly energetic, given the nature of fire) nature of the ship, Hardy once again returns to ideas of peace and harmony. â€Å"Rhythmic tidal lyres† are reminiscent of the classical entities – such as Apollo’s lyre and his place in Arcadia – and consequently calming images. The distinct iambic meter in this phrase aids the calming lilt of the lines. Hardy presents the Titanic’s corpse in a peaceful light, however chilling and panicked her death. Third and Fourth Stanza Notes: I have above described the idea of vanity. I will pick out key phrases from these stanzas which support this idea – their key point is to achieve the above: * â€Å"mirrors meant to glass the opulent† CONTRASTED TO â€Å"grotesque, slimed, dumb, indifferent† sea worms. Note the cruelty and emphasis on â€Å"indifferent†. * â€Å"Jewels in joy designed† CONTRASTED TO â€Å"lie lightless, all their sparkles bleared and black and blind† Note the use of polysyndeton. * â€Å"gilded gear†. Note alliteration. Fifth and Sixth Stanzas: Thus far Hardy has thoroughly examined the idea of vanity and the sunken ship itself. At stanza VI, Hardy changes his focus to the process by which the ship sank, in reference to Hardy’s ‘question’ formulated in stanza V. V â€Å"Dim moon-eyed fishes near Gaze at the gilded gear And query: ‘What does this vaingloriousness down here? VI Well: while was fashioning This creature of cleaving wing, The Immanent Will that stirs and urges everything† It is obvious that Hardy engineers the explanation of the collision as a response to the â€Å"fishes’† question – although one would initially expect the final line of stanza V to be rhetorical. Before diverging upon the analysis of Hardy’s response, note some key elements of this stanza: * â€Å"moon-eyed† (white and dull) contrasts with the shiny, golden nature of the â€Å"gilded†. This accentuates the differences between the metallic (man-made) ship and the natural world. Also note the alliteration used in this line. Question why? * In an final assault on the vanitas vanitatum, observe that Hardy utilises anthropomorphisation to allow even the fish to question Man’s will in creating such ‘vaingloriousness’ – a Natural force (perhaps a personification of Nature itself?) labels the ship a vanity. What consequence does this have? This query, although appearing rhetorical, is answered by Hardy. Denoted by the use of ‘Well’, he switches to a colloquial register – this again adds to the sense of a Volta at stanza VI. Also note the sudden introduction of prominent enjambment at the end of the poem. The sense of stanza VI rolls into the VIIth, in direct opposition to the previous use of ‘poetic closure’ to end all previous stanzas – Hardy normally uses a form of punctuation. Now it’s gone. Apart from being a ‘change’ in its innate self, the enjambment aids in increasing the pace of the poem. This is highly significant. Seeing as, from this point forth, Hardy creates a ‘convergence of the twain’ within the poem itself – i.e.: he brings the two entities together (I will later explore this process in detail) from obscurity to the point of their collision – then increasing the pace at which the two entities move (which is obviously determined by the pace of the poem) must bring them together faster. This adds to the sense of movement, of fast movement and of dramatic effect. Well done, Mr. Hardy. Note some language details: â€Å"Creature of cleaving wing† is a very interesting phrase. â€Å"Cleaving† has multiple meanings, all of which are appropriate to Hardy’s imagery. Primarily, he may be imagining the ship as it ‘cleaves’ through the water, as all good ships should do. Remember, in its day the Titanic was the fastest liner afloat. â€Å"The cleaving wing† may therefore be the iron bow of the boat. Notice how Hardy is utilising additional anthropomorphisation, in referring to the ship as both a â€Å"creature† and one with â€Å"wing[s]†. The iceberg, however, remains inanimate. I doubt that there are any really deliberate poetic techniques to be synthesized from this but perhaps Hardy encourages a larger empathic response from the animate ship than from the inanimate iceberg? However, we must also acknowledge the metallic â€Å"knife-like† associations with ‘cleaving’ – like ‘cleaver’. This has a highly inanimate connotation. [Another weak point, acknowledged.] There also exists an archaic definition in the verb ‘to cleave’ – as in a Biblical usage – meaning ‘to join in matrimony’. This is of enormous interest. Hardy later plays a great deal upon the idea of the twain being marital (and even sexual) mates. Throughout the poem he refers to them with terms connotating a â€Å"confirmed relationship†. We may be â€Å"reading into† the phrase a little too deeply but it is a comment worthy of note. Perhaps Hardy is using the archaic definition of the verb to further advance his marital imagery? He is certainly no stranger to using such odd vocabulary; observe â€Å"The Darkling Thrush†! Finally, I wish to examine ‘The Immanent Will’. â€Å"Immanent† is not an archaic spelling of â€Å"imminent† – do not get confused in terms of these different words! â€Å"The Immanent Will† is somewhat comparable, in terms of a philosophical idea, to the Christian concept of the â€Å"Holy Spirit† or â€Å"Holy Ghost†. It is a spiritual, but existent, entity within every object which determines its fate or actions. Christianity has branches – notably in Catholicism – which believe in a pre-determined plan, of God’s design. In other words, we are all on a plan set out by God. The Holy Spirit helps us to achieve what God wishes; it provides inner strength and resolve. Hardy did not have an easy relationship with religion; born a Christian, he went through multiple tumultuous periods of atheistic belief. That’s probably why he hasn’t gone and just written; â€Å"God, or some deified entity, has allowed and planned for the demise of this here ship. And that’s why the iceberg, which could have been anywhere in a 3,000 mile radius of the vast Atlantic Ocean, just so happened to strike the ship. Deal with it.† So, instead, he has substituted a strictly non-religious term to his idea of Fate. Indeed, he later refers to the Classical ‘Fate’ entities to again replace any otherwise religious terminology. Remember also that Hardy is not aiming to criticise Christianity in a poem intended to raise money for the victims’ families. Thus, clear religious controversy was not a good idea. Stanzas VIII and IX Notes: â€Å"And as the smart ship grew In stature, grace and hue, In shadowy silent distance grew the iceberg too. Alien they seemed to be: No mortal eye could see The intimate welding of the later history,† Again, Hardy invites further comparison through the use of juxtaposition; he now places the two entities in a relative time scale. The use of the word ‘as’ creates this effect, as it brings almost a simile-esque comparative sense to the stanzas. We must focus on the idea of the twain ‘growing’ – as that is the image which Hardy evokes – and the way in which both are joint in the use of the same verb. The obvious mental image is one of a familial relationship; they grow simultaneously but are fatally unaware of each other. Indeed, the distance between them is made explicitly clear and further emphasized by the alliteration used with â€Å"shadowy† and â€Å"silent†. Observe, in the phrase â€Å"In stature, grace and hue†, Hardy returns to the original theme of the ship’s grandeur. He appears, in this occurrence, to be rather more commending (or perhaps simply more mournful) of the ship and its purpose. Stanza IX further dwells upon the notion of fate. Indeed, Hardy utilises some more imagery worthy of note, full of oxymorons. â€Å"The intimate welding of the later history† It takes little to see that this further advances the ideas of both the twain’s ‘marital intimacy’, of the metal-related imagery associated with the ship, but also, in the final few words, the idea of Fate. If one can know, in the present, the details of the future’s past – in other words, the near future – then surely one is saying in an oddly convoluted way that a certain action is destined to soon take place? It’s an oxymoronic (â€Å"later history† is oxymoronic in my book!) way of saying the same as before; the twain are destined to collide. Stanzas X and XI Notes: â€Å"Or sign that they were bent By paths coincident On being anon twin halves of one august event, Till the Spinner of the Years Said ‘Now!’ And each one hears, And consummation comes, and jars two hemispheres. Very little needs to be said about the action in these stanza. The Twain collide, bringing together the long wait in both metaphorical and poetic terms. Hardy’s precise choice of words and imagery is somewhat more interesting, however. For example: * â€Å"Paths coincident† does not point to a coincidence, as one might initially assume, but rather to a â€Å"co-incident† (i.e. â€Å"together†) act. The Twain are, on reflection, on a course which emulates two graphical lines, in the way that they bisect. Does this then also reflect a sense of Fated entity? Graphical lines do not change, thus their ‘collision’ is determined and sealed. * â€Å"Twin halves of one august event† reminds the reader of the action and precise existence of the collision. In the end, the act was a very physical, not philosophical one. Hardy acknowledges this, but attempts to draw out the unified nature of the Twain, in the intrinsic act of their collision. Note that the usual use of â€Å"august† to mean â€Å"awe inspiring or admiration; majestic† is not intended by Hardy here in a positive way. He merely wishes to express wonder at the grand, if tragic, culmination of two great forces. And yes, it is rather melodramatic. * Hardy at lasts then returns to his Fated theme with the phrase â€Å"The Spinner of the Years†. Reminiscent of the Classical Greek Moirai or the Roman Parcae (three old hags who would run, spin and cut the threads of life), Hardy refers to the middle of the three – the Spinner. Spinning a mortal thread has always occupied a position in mythology. Hardy utilises it to draw out a sense of fate. Fate itself conducts the affair, it seems, given that the Twain act upon the word â€Å"Now!† to converge. * Emerson Brown, scholar of medieval literature, pointed out that the poem is 33 lines long, whilst line 33 echoes the 33-year-old Christ’s last words: â€Å"consummatum est.† In any case, when â€Å"consummation comes†, Thomas Hardy sends 1,500 souls to the bottom with an obscene pun. To â€Å"come† has borne a sexual connotation since the 17th century, at least, while consummation traditionally means the fulfilment of the marriage contract by intercourse. The image of the ‘Titanic’ and the iceberg copulating is hard to take seriously – therefore we must question whether Hardy truly intends it. Nevertheless, it advances the idea of the twain existing in a marital bond. Note the sudden use of speech, in the present tense. Very dramatic. Brings the Twain together in Time for the last time!

Feminists :: essays research papers

Feminists While surfing the internet yesterday I came across an article discussing women and their role in a changing society. The article, which was written by Karin Crosbie stated that although women have come a long way in the field of women's rights, there is still a long way to go. Crosbie stated that she is a feminist, and as a feminist it is her responsibility to see that action is taken to further the cause of the women by any means necessary. She explains that women should not have to prove anything to men by such means as shaving their legs, nor conform by covering up the natural self with makeup. I agree with the overall concept she is trying to convey, I feel that women do need to take action, and that not all opportunities are yet equal. The problem I have with her article is the image that she and other contemporary activists are coveying to the rest of society. When I think of a feminist two pictures come into mind. The first, which maybe a little outdated is a women like Susan B. Anthony, someone fighting for real issues that matter. The second is of a women like the author above, someone who is extreme just to be extreme. To my disappointment it seems the later is becoming more prevalent within society. After reading the article I scrolled down the page to where it listed "more feminist links", the five that were given consisted of; three lesbian rights pages, and two "neo-feminist pages". Thinking this must be only a small percentage of feminist pages which were given by this specific author, I went back and searched many of the feminist pages on the web myself. To my unpleasant surprise it turned out that almost all were expressive of the same extreme theme. So what does the current view of feminists as a whole mean to society? I feel that the current view of feminists is detrimental to the women's movement. One reason is that I feel the current views expressed by Crosbie are not only unattractive but in a way repulsive. Once women could be proud to say they were feminists. Today it is some kind of extreme word that places you amongst radicals. This image could turn away perspective activists who would be major contributors to the movement. Another reason is that the focus has become more on trivial extremities then on real issues. No one cares if women shaves her legs or not, and although it might be some kind of symbolic stand I feel it is a

General Overview Of Solid Waste Management Environmental Sciences Essay

As clarified in the introductory portion of this survey, Solid Waste Management is defined as the aggregation, transit, processing or intervention, recycling or disposal and eventually monitoring of waste stuffs. The term is normally related to the stuffs produced by assorted activities undertaken by worlds and is by and large carried out to cut down their negative effects on their wellness, environment and aesthetics. Waste direction is besides undertaken to retrieve resources for farther commercial or economic benefits. Waste direction can affect the managing of solid, liquid, gaseous or radioactive waste stuffs, and for which there are assorted methods and Fieldss of expertness for each type. As the topic of this research suggests, we will be concentrating on the direction of solid waste merely. Waste direction patterns differ for developed and developing states, for urban and rural countries, and for residential and industrial manufacturers. Management for non-hazardous residential and institutional waste in metropolitan countries around the universe, is normally the duty of the local authorities governments, while direction for non-hazardous commercial and industrial waste is normally the premier duty of the manufacturer. Waste is an ineluctable byproduct of most human activity. Economic development and lifting life criterions in the Asiatic and Pacific Region have led to an addition in the measure and complexness of generated waste, while industrial variegation and the proviso of expanded health-care installations have added significant measures of industrial risky waste and biomedical waste into the waste watercourse which will potentially hold terrible environmental and human wellness effects. In the undermentioned paragraphs, we will be discoursing the coevals and types of turning volume of solid waste, which poses formidable challenges to the universe.TYPES OF WASTE & A ; THEIR DIFFERENTIATIONGENERATION AND CHARACTERISTICSA clear grasp of the measures and features of the waste being generated is a cardinal constituent in the development of strong and cost-efficient solid waste direction schemes. In some of the more developed states, the quantification and word picture of waste signifiers the foot ing for direction and intercession, while in the underdeveloped universe small precedence is given to the systematic surveying of waste coevals and direction and future tendencies of waste coevals are ill understood. Although there is a deficiency of comprehensive or consistent information, at the state degree, some wide tendencies and common elements are evident while discoursing the coevals and types of solid waste. In general, the developed states generate much higher measures of waste per capita compared to the developing states of the part. However, in certain fortunes the direction of even little measures of waste poses a important challenge. For illustration, in the little islands of the South Pacific sub part, little populations and modest economic activity have ensured that comparatively low measures of waste are generated. However, many of these states, peculiarly little states such as Kiribati, Tuvalu and the Marshall Islands, face considerable waste direction challenges due to their little land countries and attendant deficiency of disposal options. Throughout the universe, the chief beginnings of solid waste are residential families and the agricultural, commercial, building, industrial and institutional sectors. For the intents of this survey, these beginnings are defined as giving rise to four major classs of waste: municipal solid waste, industrial waste, agricultural waste, hospital waste and risky waste. Each of these waste types is examined individually below.Municipal Solid WasteMunicipal solid waste ( MSW ) is generated from families, offices, hotels, stores, schools and such other establishments. The major constituents are nutrient waste, paper, plastic, shreds, metal and glass. Although destruction and building dust is frequently included in gathered waste, as are besides little measures of risky waste, such as electric visible radiation bulbs, batteries, automotive parts and discarded medical specialties and chemicals. Coevals rates for MSW vary from metropolis to metropolis and from season to season and have a strong correlativity with degrees of economic development and activity. High-income states ( such as Australia, Japan, Hong Kong, China, Republic of Korea, and Singapore ) produce between 1.1 and 5.0 kg/capita/ twenty-four hours ; middle-income states ( such as Indonesia, Malaysia and Thailand ) generate between 0.52 and 1.0 kg/capita/day, whilst low-income states ( such as Bangladesh, India, Viet Nam, Pakistan and Myanmar ) have coevals rates of between 0.45 and 0.89 kg/capita/ twenty-four hours. Taken as a whole, the Asian and Pacific Region presently produces some 1.5 million dozenss of MSW each twenty-four hours and this is expected to more than double by 2025 ( World Bank, 1999 ) . The sum of human fecal matters in the MSW is important in chunky countries of many Asiatic and Pacific metropoliss where â€Å" wrap and throw † sanitation is practiced or bucket latrines are emptied into waste containers. The latter is common in many metropoliss ( such as Calcutta, Dhaka and Hanoi ) of the part where there are minimum or uneffective sewage systems.Industrial Solid WasteIndustrial solid waste in the Asiatic and Pacific Region, as elsewhere, encompasses a broad scope of stuffs of changing environmental toxicity. Typically this scope would include paper, packaging stuffs, waste from nutrient processing, oils, dissolvers, rosins, pigments and sludge, glass, ceramics, rocks, metals, plastics, gum elastic, leather, wood, fabric, straw and abradants. As with municipal solid waste, due to the absence of a regularly up-dated and systematic database on industrial solid waste, the exact rates of coevals are mostly unknown. Industrial solid waste coevals varies, non merely between states at different phases of development but besides between developing states. In People ‘s Republic of China, for illustration, the coevals ratio of municipal to industrial solid waste is one to three. In Bangladesh, Sri Lanka and Pakistan, nevertheless, this ratio is much lower. In high-income, developed states, such as Australia and Japan, the ratio is one to eight. However, based on an mean ratio for the Asian and Pacific part, the industrial solid waste coevals is tantamount to 1,900 million dozenss per annum. This sum is expected to increase well and at the current growing rates, it is estimated that it will duplicate in less than 20 old ages. As the bing industrial solid waste aggregation, processing and disposal systems of many states are gro ssly unequal ; such incremental growing will present really serious challenges.Agricultural Waste and ResiduesExpanding agricultural production has of course resulted in increased measures of farm animal waste, agricultural harvest residues and agro-industrial byproducts. Among the states in the Asiatic and Pacific Region, People ‘s Republic of China produces the largest measures of agribusiness waste and harvest residues followed by India. In People ‘s Republic of China, some 587 million dozenss of residues are generated yearly from the production of rice, maize and wheat entirely. In Pakistan, approximately 56.22 million dozenss of different harvest residues are generated yearly, of which 12.46 million dozenss originate from cotton, 2.90 million dozenss from corn, 12.87 million dozenss from sugar cane, 8.16 million dozenss from rice and 19.83 million dozenss from wheat. In add-on, Pakistan produces other wastes amounting to some 28 million dozenss of which 58 % are car nal waste, 40 % is sugarcane bagasse and the staying 2 % comprises a mix of jute, mustard chaffs, benne sticks, Castor seed chaffs, sunflower chaffs and baccy chaffs ( ESCAP 1997 ) .Hospital/ Hazardous WasteHospital waste is generated during the diagnosing, intervention, or immunisation of human existences or animate beings or in research activities in these Fieldss or in the production or testing of biological stuffs. It may include wastes like solid waste, disposables, anatomical waste, civilizations, discarded medical specialties and chemical wastes. These are in the signifier of disposable panpipes, swabs, patchs, organic structure fluids and human body waste. This waste is extremely infective and can be a serious menace to human wellness if non managed in a scientific and discriminate mode. It has been approximately estimated that of the 4 kilogram of waste generated in a infirmary at least 1 kilograms would be infected. In Punjab, Pakistan, 75 dozenss of clinical waste is produced daily. The rate of coevals per bed per twenty-four hours is 1.8 kilogram. There are 35 infirmaries in Lahore, which generate 6 dozenss of clinical waste daily. Most risky waste is the byproduct of a wide spectrum of industrial, agricultural and fabrication procedures, atomic constitutions, infirmaries and health-care installations. Chiefly, high-volume generators of industrial risky waste are the chemical, petrochemical, crude oil, metals, wood intervention, mush and paper, leather, fabrics and energy production workss ( coal-burning and atomic power workss and crude oil production workss ) . The chief types of risky waste generated in the Asiatic and Pacific Region, include waste dissolvers, Cl bearing waste and pesticideorganophosphate-herbicide-urea-fungicide bearing waste. In peculiar, dissolvers are extensively used and, as a effect, big measures of waste dissolvers are produced.Table: Beginnings of solid wastes, typical waste generators and types of solid waste generated( Adapted from Pakistan State of the Environment Report 2005, bill of exchange, p. 113 )METHODS OF DISPOSAL OF SOLID WASTEThere are a assortment of ways in which solid waste can be disposed off. Following are some of the methods of solid waste disposal.Figure: The Solid Waste Management HierarchyBeginning: Waste Hierarchy: Who ‘s on Top in the Game of Trash? By Raquel Fagan1. LandfillA landfill, besides called a shit or a rubbish shit is a site for the concluding disposal of waste stuffs by burial and is the oldest and most widespread signifier of waste intervention. Historically, landfills have been the most common methods of organized waste disposal and remain so in many topographic points around the universe. Landfills may include both the waste disposal sites around metropoliss ( where a manufacturer of waste carries out their ain waste disposal at the topographic point of production ) and every bit good as sites used by many manufacturers. Many landfills are besides used for other waste direction intents, such as the impermanent storage, consolidation and transportation, or processing of waste stuff ( screening, intervention, or recycling ) . Disposing of waste in a landfill involves the burial of waste and they are frequently established or located in abandoned or fresh big ditches, mining nothingnesss or tunnel cavities. A decently designed and well-managed landfill can be a hygienic and comparatively cheap method of disposing of waste stuffs. Older or ill designed and managed landfills can make a figure of unfavourable environmental impacts such as wind-blown litter, attractive force of plagues, and coevals of liquid leachate. Another common by-product of landfills is gas ( largely composed of methane and C dioxide ) , which is produced when organic waste interruptions down anaerobically. This gas can make stench jobs, kill surface works life, and is a nursery gas.Figure: A Landfill in ActionBeginning: RE3.org ( Posters ) , Reduce, Reuse, RecycleThe design features of a modern landfill should include steps to incorporate leachate such as a dirt or plastic liner stuff. Deposited waste is usually compressed to increase i ts denseness and stableness, and is covered to forestall pulling plagues ( such as mice or rats ) . Many landfills besides have gas extraction systems fixed to take the gas produced in the waste. Gas is so pumped out of the landfill utilizing pierced pipes and flared off or fire in a gas engine to bring forth electricity.2. IncinerationIncineration is another waste disposal method which involves the combustion of waste stuff. Incineration and similar other high temperature waste intervention systems are sometimes described as â€Å" thermic intervention † methods. Incinerators convert waste stuffs into heat, gas, steam, and ash. Incineration is undertaken both on a private graduated table by persons and on a big graduated table by industries. It is used to dispose of all types of solid, liquid and gaseous waste. It is recognized as rather a utile method of disposing of certain risky waste stuffs ( such as biological medical waste ) . Incineration can be a controversial method of waste disposal, due to issues such as emanation of gaseous pollutants. Incineration is common in states such as Japan where land is non openly available, as these installations by and large do non necessitate as much country as landfills. Waste-to-energy ( WtE ) or energy-from-waste ( EfW ) are wide footings for installations that burn waste in a furnace or boiler to bring forth heat, steam and/or electricity. Combustion in an incinerator is non ever perfect and there have been concerns about micro-pollutants in gaseous emanations from incinerator tonss. Particular concern has focused on some really relentless organics such as dioxins, furans, PAHs ( poly aromatic hydrocarbons ) that may be created within the incinerator and afterwards in the incinerator plume, which may hold serious environmental effects in the country instantly around the incinerator. On the other manus, this method or the more benign anaerobiotic digestion produces heat that can be used as energy.Figure: Basic layout of a province of the art municipal solid waste incineration worksBe ginning: vonRoll Inova: Grate burning systems. Zurich.3. CompostingCompost is an organic stuff which is a combination of decomposed workss and carnal stuffs and other organic stuffs that are being decomposed mostly through aerophilic decomposition into a rich black dirt. The procedure of composting is simple and practiced in private by persons in their places, agriculturally by husbandmans on their lands and industrially by industries and metropoliss. Compost dirt is really rich and is used for many intents. A few of the topographic points that it is used are in gardens, landscape gardening, gardening and agribusiness. The compost of dirt itself is good for the land in many ways, including as dirt conditioner, as fertiliser to add critical humus or humic acids, and as a natural pesticide. In ecosystems, compost dirt is utile for eroding control, land and watercourse renewal, wetland building and as landfill screen. As concern about landfill infinite additions, world-wide involvement in recycling by agencies of composting is turning, since it is a procedure for change overing analyzable organic stuffs into utile stable merchandises.4. Plasma GasificationPlasma is a extremely electrically charged gas. An illustration in nature is lightning, capable of bring forthing temperatures transcending 12,600A A °F ( 6,980A A °C ) . A gasifier vas utilizes proprietary plasma torches runing at +10,000A A °F ( 5,540A A °C ) ( the surface temperature of the Sun ) in order to make a gasification zone of up to 3,000A A °F ( 1,650A A °C ) to change over solid or liquid wastes into a syngas ( Alliance Federated Energy, hypertext transfer protocol: //www.afeservices.com/tech_what.php ) . Syngas ( from synthesis gas ) is the name given to a gas mixture that contains changing sums of C monoxide and H. When municipal solid waste is subjected to this utmost heat within the vas, the waste ‘s molecular bonds break down into basic constituents. The procedure therefore consequences in riddance of waste and risky stuffs. Plasma gasification offers states new chances for waste disposal, and more significantly for renewable power coevals in an environmentally sustainable mode.THE MODEL FOR INTEGRATED SWMThe Model for the Integrated Solid Waste Management has been presented by research workers, Joe E. Heimlich, Kerry L. Hughes and Ann D. Christy at the Ohio State University, USA, as portion of its Community Development Initiative.Figure: The Integrated SWM ModelBeginning: Community Development Initiative, Ohio State University, USAThe scheme behind the development of this theoretical account is to place the degree or degrees at which the highest values of single and corporate stuffs can be recovered. No individual solution wholly answers the inquiry of what to make with our waste. Every community or part has its ain alone profile of solid waste. The composing of solid waste besides varies, depending on diverse variables such as urbanisation, commercial endeavors, fabrication and service sector activities. Similarly the attitudes of people in different parts of any state vary sing waste direction patterns. This is frequently referred to as Waste Management Ethics and includes the recycling ethic and litter moral principle of a community as subcategories. Community diverseness and waste diverseness are the two chief grounds why no individual method of waste disposal has been accepted as the best method. However, all communities besides have the same options to blow disposal as good. For this ground, the Integrated Waste Management starts with decrease ( utilizing less ) and recycling more, thereby salvaging stuff production, resource cost and energy. At the underside of the list, lies the Landfill, which is the ultimate method of Waste Disposal around the universe.THE THREE R ‘SREDUCE: Conserving resources and environment by cut downing the measure of waste that is produced. Reducing the waste coevals is the most desirable waste direction method as it does off with the demand to manage, conveyance, recycle, or disposal of waste in the first topographic point. REUSE: Reconditioning unwanted manufactured merchandises. Largely carried out by scavengers in developing states. It fundamentally means utilizing a merchandise more than one time, either for the same intent or for a different 1. For illustration, utilizing lasting java mugs, towels, serviettes, replenishing bottles etc. RECYCLE: Recovering and recycling stuffs by assorted interventions. Mostly paper and Sns. It includes recycling of organic wastes to do new or similar merchandises but excludes recovery of energy from waste stuffs

Adultery †Duffy Essay

Duffy presents relationships in the poems adultery and valentines in different ways. In adultery the title suggests betrayal and deceit. It explores the wife’s feeling towards her husband’s infidelity. Whereas in valentines, Duffy shows the different ways we love people and challenges the true meaning of love. Adultery is a regular structure of 11 stanzas. This shows repetition and also restriction. It has a regular repetitive rhythm so as to avoid losing the impact and the theme of the poem which is betrayal. Duffy introduces her poem in an exciting and a mysterious way; wear dark glasses in the rain. This shows that the person is hiding his identity. â€Å"Guilt. A sick, green tint† makes the reader pause and think giving the word â€Å"guilt† a bigger effect. It shows the damage caused by the action of the betrayer. She leaves the word† hands† unwritten which makes it important due to the various things a person can do with it. The second stanza creates an atmosphere of excitement and also shows a hint of prostitution when Duffy uses the line† money tucked in the palms†. â€Å"You are naked† is also of significance because it not only implies infidelity but also the word naked could mean vulnerability. Duffy uses this to present the reader different ways to look at the partner. Duffy uses the word â€Å"bastard† which is an offensive word. She could have just used the word bad person but instead she chose bastard because it is much more emotional and dramatic and shows the way the partner feels about the adulterer at that point in a more effective way. It shows the bitterness and the anger which is also shown throughout the poem. This could also suggest that the adulterer was a male since woman ar usually not called bastards. The reason it could be a married couple is due to the use of the word wedding cake later. â€Å"Sweet darkness in the afternoon† could suggest deception because people usually draw their curtains during the afternoon so that others from outside cant see. However, sweet darkness is also an oxymoron because they are two opposites. Duffy could have used these words to show how the two lovers make something that is spooky (darkness) into a more affectionate atmosphere by having sex. The stanza increase the about sexual atmosphere by suing words such as â€Å"gasping, radiant,yes†. Duffy uses a simile in â€Å"life which crumbles like a wedding cake† to compare the adulterer’s life to a fictional life where the marriage would still crumble due to guilt. The â€Å"tarnished† spoon could be a metaphor that suggests the adulterer has been with so many other lovers as well. Duffy suggests that men don’t live up to their promises. When they do something wrong, they try to win the other half over by buying â€Å"flowers† which could mean that they are up to no good. The word â€Å"darling† expresses the bitterness and the sarcasm of the partner. It gives us an insight on how the partner feels. Duffy builds up tension towards the end of the poem. She uses words that have got implied meanings. Similarly, she uses this same technique for â€Å"valentines as well although the theme of the poem is totally different and represents relationships in a different way. Valentines as the title suggests is about love and how it is expressed especially on Valentines Day. Duffy uses 1 line stanzas to give a more dramatic impact and also gives the key ideas. Duffy suggests that a â€Å"red rose† or a â€Å"satin heart† does not really carry the real meaning of love. The word â€Å"not† crates an effect which suggests that Duffy strongly thought that the roses and hearts were just fake symbols of love. Instead, Duffy tries to have an â€Å"onion† as a symbol of love. Duffy compares her onion to a moon wrapped in brown paper. The brown paper implies the outer skin of the onion. The moon is known for its romantic setting and its† light† could mean that true love provide the light of your life. In valentines, the poem uses imagery to get a point across. The poem has got the onion as the extended metaphor with an implied meaning of true love. However, in adultery Duffy uses the words â€Å"innocent onions† to show that the adulterer implies that they have not done anything and that they are completely innocent even after all the cheating. Duffy implies that love isn’t always going to be full of happiness. There are hardships as well which is the reason why she chose an onion. The onion can show the hardships through the† tears† when we peel an onion. Tears are part of true love. Duffy also suggests that by peeling an onion, the different layers of someone’s personality is also discovered. However, in adultery Duffy uses the word â€Å"unpeels† to suggest the sexual effect. Usually, photos are indicated for nostalgic moments of life. However, Duffy twists this idea by using† photo of grief† which implies that there would be sorrow and depression in love. She is trying to say that these are the truths of love. She uses â€Å"not a cute card or a kissogram† to imply that she was against normal gifts that did not really hold the true meaning of love. However, in adultery â€Å"your flowers dumb and explicit on nobody’s birthday† can portray that the person is up to no good. A flower which is a normal symbol of love is portrayed as betrayal and heartache. In valentines love is used as the key basic towards a good relationship. In adultery, the word â€Å"love† is used as an accusing comment by the partner to the adulterer. It suggests that the adulterer does not really know all about love since he is cheating. â€Å"a ring thrown away† shows that the marriage would most probably end due to the deception. Similarly in valentines, Duffy mentions a â€Å"wedding ring† which is important since it’s a sign of love. On the other hand, Duffy could have used this to suggest that marriage is not the best option if there is no passion in a relationship. The word† lethal† is unusual to be in this poem. This however could mean that love is lethal in a way. It’s a metaphorical death of love that is break-ups. This word similarly is also mentioned in adultery for a different situation though. In adultery, Duffy builds up a situation on all the different ways the person cheats. She uses the word lethal to make sure that the reader doesn’t feel comfortable with the deception and the betrayal. This word shows the dangerous consequence of adultery. However, in valentine the repetition of the word ‘cling’ shows the way feelings can take a grip on people. On the other hand, in adultery the feelings certainly didn’t make the relationship between the two people any stronger. In valentines, the poem uses imagery to get a point across. The poem has got the onion as the extended metaphor with and implied meaning of true love. Whereas, in adultery Duffy uses language technique of implied or hidden meanings to create a mood that builds on and then changes it. She uses language effectively to present how the partner feels. The poem adultery could be personally linked to Duffy. She might have had relationships where she was hurt or was betrayed by her lover. Whereas, in valentines she could have just wanted people to experiment and modernise their way of thinking instead of just sticking with the old boring meaningless ones.

The Bush and Kerry Run for President essays

The Bush and Kerry Run for President essays Since the beginning of the presidential campaigns the two candidates knew very well how important the Hispanic vote was going to be on the Election Day. That's why both parties have used every possible resource to win the Hispanic vote. Latinos, the biggest minority group, have to take the responsibility of voting for the candidate who they feel has the best plan for the Hispanic community. The best way for the Hispanic people to choose the right candidate is by educating themselves on the policies of both parties. For example, one issue that concerns Hispanics is the unemployment situation. During the four years of Bush's term, 385,000 Hispanics have lost their jobs, and unemployment has increased 39 percent (John Kerry Asks Hispanics for Their Support 1). The deficit of the country is at its highest with $445 billion. Bush's plan is to cut expenses by eliminating 65 domestic programs that would help people with alcoholic problems and give secondary school counseling (Gonzales 4). On the other hand, John Kerry wants to create more jobs containing higher pay. Kerry says that Hispanics represent 18.9% of those workers that would be affected by increasing the minimum wage to $7 an hour by 2007 (John Kerry Asks Hispanics for Their Support 2). Kerry says he would cut the deficit in half within his first term. He wants to change many of the tax cuts made by Bush, but will keep the ones that benefit the middle class the most (Gonzales 4). According to the article "John Kerry Asks Hispanics for Their Support," Health care is another important issue that concerns the Hispanic community. 12.8 million Hispanics were without health insurance at some point last year (2). Bush has created a program that expanded Medicare. This law helps the elderly people tremendously by providing more prescription drug coverage. However, Bush's plan hasn't benefited those who don't have insurance. Latinos are 33 percent of these people. Bush prop...

Day of Yahweh Essay Example

Day of Yahweh Essay Example Day of Yahweh Essay Day of Yahweh Essay Josh Wilson Minor Prophets November 15, 2010 Dr. Joseph Cathey The Day of Yahweh The Day of Yahweh is the day that most people associate with a period of time or a certain day that will occur when God’s will and purpose for His world and for mankind will be fulfilled. Some people believe that the day of the Lord will be a longer period of time than a single day- a period of time when Christ will reign throughout the world before He cleanses heaven and earth in preparation for the eternal promise of all mankind. Other scholars believe the day of the Lord will be an instantaneous event when Christ returns to earth to redeem His faithful believers and send unbelievers to eternal damnation. We can find support and promises of this throughout the Bible. In summation according to Amos 5, the DOY (Day of Yahweh) will be a day of darkness like we have never experienced or are even able to fathom. For the first time people of the earth will experience God’s total, all powerful wrath. We will see that the things of this world that we have sought after that we consider to be necessities will be stripped from us and account for nothing. Our views of greatness such as fame, fortune, and our own personal images will be for nothing as God unleashes His wrath upon the people of the earth. â€Å"The New Testament calls it a day of â€Å"wrath,† a day of â€Å"visitation,† and the â€Å"great day of God Almighty† (Revelation 16:14) and refers to a still future fulfillment when God’s wrath is poured out on unbelieving Israel (Isaiah 22; Jeremiah 30:1-17; Joel 1-2; Amos 5; Zephaniah 1) and on the unbelieving world (Ezekiel 38–39; Zechariah 14)†. (Got Questions Ministries) Are people of the world ready for this day that is nearing? The Old Testament was prophesying the day as a day that is near and forth coming. In Isaiah 13:6 it says, â€Å"Wail, for the day of the LORD is near†¦Ã¢â‚¬  Just how long away is this day? Just glancing at the passage it appears that God wants the Israelites to go above and beyond what they are presently doing. The passage begins by warning them of their expectation of the DOY. Why does God warn against something that had been in some cases a positive thing for God’s people? Is God trying to end the encouraging feeling of the anticipation of the DOY by telling about the punishment that awaits them? The passage continues and says â€Å"it will be darkness, and not light† in verse 18. This is repeated again in verse 20, (â€Å"†¦Is it not very dark? †) Why does Amos repeat this? Also something to think about, for whom is it going to be dark? Is who â€Å"you†? At first glance it looks like the letter seems to be aimed at the house of Israel, which Amos repeats later on in verse 25. So, that does not leave much room for debate. In verse 19, the passage continues by giving an suggestive metaphor for what this â€Å"day† will be like (â€Å"fled from lion, and a bear met him†¦Ã¢â‚¬ ). We can conclude from this that this event is inescapable and so is God’s wrath, but after we experience this will there be relief? First, it is said that the Lord hates the various feast days and their assemblies and offerings that people are giving to the Lord in verse 21. The texts go on to talk about other practices which God detests including their music, worship and songs (v. 23). It does not look like there is much hope for the nation of Israel. Why is God so sickened by the acts of worship and praise that they are offering to Him? God offers some relief in verse 24. The tone changes and it looks like there is a solution for God’s people. Amos says â€Å"let justice roll down like water, And righteousness like a mighty stream†¦. † The main question concerning this is what type of offerings were they giving to God and what was their intent? Intent seems to be very important to God here. Amos then questions the period of time they spent in the desert, and asks â€Å"did you offer Me sacrifices and offerings in the wilderness for forty years..? † (v. 25). Whether this is rhetorical or a question requiring a response is something that needs to be examined. Then there is the mention of a number of idols or deities that the Israelites took comfort in while they were in the desert. There are various interpretations of verse 26. Also there are contrasting opinions as to whether the answer to the question is meant to be answered or if it is rhetorical. Whichever way you view the question, whatever they did it was displeasing to God. It appears that if they did perform the sacrificial rituals the problem was that the sacrifices were not directed towards God and if they did not offer sacrifices they were neglecting their duties. However, there is another possibility and that is to show that the desert sacrifices, as insufficient as they may have been, were more pleasing to God that the more magnificent sacrifices of the present. This would be more in concurrence with the later teachings of the New Testament (Mark 12:42). But in addition there are other possible alternatives especially that verse 25 and verse 26 put side by side each other to distinguish between the then and the now. Given these statements, one must ask what can one person ultimately say in conclusion about the meaning of Amos? The difference in the DOY according to Amos, we can conclude that Amos was not a â€Å"normal† prophet. Given the repetitiveness of â€Å"day† in the book of Amos it would seem fair to say he is an eschatological prophet. â€Å"For some of the prophets, this Day would be one of punishment for Israel alone; for others, the gentiles would be the target of the Lords wrath; for most, the judgment would come on Israel and gentiles alike. All prophets believed that this Day would lead to repentance and redemption† (Bacon, 2010). This was common in the Hebrew context, the prophet using a common reference (DOY) with dual significance. In this case, although many scholars debate it, it would seem that the DOY is a festival of some sort or other deity related festivals, but the ultimate significance was the fact that the real DOY would be something less than encouraging, if the people do not change their ways. Bibliography Bacon, S. (2010). The day of the Lord. The Jewish Quarterly , 149-156. Got Questions Ministries. (2002-2010). What is the day of the Lord? Retrieved November 8, 2010, from www. gotquestions. org

Qu extranjeros no pueden ajustar su estatus

Qu extranjeros no pueden ajustar su estatus El ajuste de estatus significa que un extranjero que se encuentra ya en Estados Unidos puede adquirir la tarjeta de residencia -tambià ©n conocida como green card- sin necesidad de salir del paà ­s. En este artà ­culo se explica quà © personas extranjeras no pueden ajustar su estatus y, finalmente, cules son las consecuencias de ello (que pueden ser muy malas). Pero no a todos los extranjeros se les permite beneficiarse del ajuste de estatus Quià ©nes no pueden beneficiarse del ajuste de estatus En primer lugar, los extranjeros que ingresaron en estados unidos con una visa de tripulacià ³n o trabajador de cruceros C1/D. En segundo lugar, los migrantes que entraron al paà ­s sin pasar por el control de Inmigracià ³n y, por lo tanto, sin haber sido admitidos o parole. Lo fundamental de este punto es entender que las personas que llegan a Estados Unidos despuà ©s de cruzar ilegalmente la frontera no podrn en el futuro obtener una tarjeta de residencia mediante un ajuste de estatus. Ni siquiera en los casos en los que se casen con ciudadanos americanos o tengan hijos mayores de 21 aà ±os en este paà ­s. En tercer lugar, los extranjeros que han trabajado en Estados Unidos sin estar autorizados por no tener permiso de trabajo o visa que les permita laborar. Si el USCIS tiene conocimiento de que se ha trabajado, denegar la peticià ³n de ajuste de estatus. En cuarto lugar, las personas que ingresaron a Estados Unidos con una visa no inmigrante y no la han mantenido. Por ejemplo, un turista que se quedà ³ ms tiempo del permitido (turistas con visa, mirar el I-94). Esta persona no podr ajustar su estatus excepto cuando se trate del esposo/a, madre/padre, viudo/a o hijo/a soltero menor de 21 aà ±os de un ciudadano americano. En este punto resaltar que la persona con visa no inmigrante que la deja expirar y se casa con un residente permanente no podr beneficiarse del ajuste de estatus. En estos casos la opcià ³n es esperar hasta que el cà ³nyuge residente se convierta en ciudadano por naturalizacià ³n o, en el caso de que la estadà ­a ilegal sea menor a los 180 dà ­as, salir del paà ­s e iniciar un proceso consular de peticià ³n de familiar. La espera podr ser larga. En quinto lugar, los titulares de una visa de intercambio J-1 o J-2.Cuando se les acaba las visas, estas personas deben salir de Estados Unidos por un periodo de dos aà ±os, a menos que se les conceda un perdà ³n o excepcià ³n conocida como waiver. En sexto lugar, los extranjeros que llegaron a Estados Unidos sin visado por pertenecer a un paà ­s acogido al Programa de Excencià ³n de Visas. Estas personas pueden estar en el paà ­s un mximo de 90 dà ­as y no pueden ni extender su estadà ­a ni solicitar una visa. Deben necesariamente salir. La à ºnica excepcià ³n es cuando se solicita un ajuste de estatus a su nombre por ser el esposo o la mujer o el viudo/a de un ciudadano americano o progenitor o hijo soltero menor de 21 aà ±os de un estadounidense. En sà ©ptimo lugar, las personas que llegaron al paà ­s con una visa K-1 por ser el prometido/a de un ciudadano. Y los hijos de aquellos que tienen una K-2, cuando no se celebra el matrimonio con el estadounidense que solicità ³ el visado en los 90 dà ­as siguientes su ingreso en Estados Unidos. Quedarse sin casarse es una violacià ³n migratoria. Y en octavo lugar, los extranjeros con visas A, E o G o que tengan profesiones que les permitirà ­an tenerlas. Si bien se admiten excepciones por lo que las personas en esta categorà ­a deberà ­an consultar con un abogado o un representante acreditado. Por quà © es tan importante poder ajustar el estatus El ajuste de estatus es importante por dos razones: Ahorra dinero, al poder obtener la residencia sin necesidad de salir de EEUU.Evita que entre en aplicacià ³n el castigo de los tres y diez aà ±os para las personas que han estado ilegalmente en Estados Unidos por ms de 180 dà ­as. Y aquà ­ est su gran importancia. Por ejemplo, si un inmigrante cruza ilegalmente la frontera y despuà ©s de unos aà ±os se casa de buena fe con un ciudadano y tiene hijos nacidos en este paà ­s se encuentra con un gran problema. En teorà ­a puede obtener los papeles porque su esposo/a ciudadano le puede pedir. Y, de hecho, la parte inicial de los trmites se va a aprobar. El problema aparece cuando le dicen que no puede ajustar su estatus y que tiene que salir de Estados Unidos y una vez fuera seguir la tramitacià ³n en un consulado americano.Y ahà ­ le aplican el castigo de los tres y diez aà ±os. Y no siempre va a ser posible pedir un perdà ³n. Y aà ºn cuando fuera posible, no siempre se consigue. Y aà ºn consiguià ©ndolo, se demora y hace que las familias està ©n separadas por mucho tiempo. Por ello, si se est en una situacià ³n en la que no se puede ajustar el estatus o se tiene dudas, antes de meter los papeles en Inmigracià ³n es muy recomendable consultar con un abogado y tener muy claro cules son las opciones. Perdà ³n En algunos casos es posible pedir un perdà ³n para asà ­ poder obtener la green card. Adems, en los casos muy especà ­ficos de familiares inmediatos de ciudadanos que estn en USA y sà ³lo tienen el problema de que estn aquà ­ ilegalmente, verificar si se puede calificar para el perdà ³n provisional I-601A. Este es un artà ­culo informativo. No es asesorà ­a legal.

Judaism and Divorce Essay Example | Topics and Well Written Essays - 1500 words

Judaism and Divorce - Essay Example Although divorce in the United States of America is governed primarily by state laws, religion also plays an important role when many people consider divorce as an option. This is true whether the married couple is Christian, Jewish, Mormon, or attached to any other religious institution. What results is a multi-layered approach to divorce in which religious scripture exists alongside state law as a governing set of principles and processes. Of particular interest is when religious doctrine cannot be neatly harmonized with secular state laws; this is significant because there are instances, such as in the case of Judaism, when a civil divorce is granted under a state's laws but not granted pursuant to Jewish doctrine. The consequences can be especially difficult for Jewish women. This essay will examine this multi-layered approach to divorce, the tension that can exist between religious scripture and state divorce law, and how divorce among Jews compares with people from other religi ons. As a preliminary matter, divorce must be considered within a legal context. In the United States that means a combination of federal and state law; in the case of divorce, state laws are fundamentally controlling. Indeed, as stated by a leading scholar in the field, "Judges, scholars and practitioners commonly assume that family law decisions are quintessentially matters of state law. For example, a common theme of the Supreme Court's federalism decisions is the assertion that "family law (including marriage, divorce, and child custody).

International Terrorism Assignment Example | Topics and Well Written Essays - 750 words

International Terrorism - Assignment Example terrorist groups are bad governance, corrupt politicians, religious sensitivity, lack of security to the common people, generation of funds through illegal activities and planting terror in the hearts of the innocent. The results are disastrous and deadly for all. Article 10 describes the state of Somalia as a state of terror where people are scared even to talk over the phone for long. The Al Shabab, the Islamist militia, has taken full control over Somalia. Innocent people living there are forced to join their groups, harsh punishments are given to those who commit any mistake and their interpretation of Islam is forced upon the residents of Somalia. This is a result of ill governance. Lack of any kind of authority control motivates such terrorist groups to work actively without any fear (Petrou, 2009) Apart from the risky task of migrating to nearby places of Somalia, acquitted people of Somalia are helpless. They are ruled by fear. It becomes difficult for United states to send help to these places because, first of all, it is very expensive, secondly there is not just one group like this; in fact, groups  like them,  can be easily found anywhere in the world where there are poorly functioning governments, and to our disadvantage; the  above  kinds  of  groups  help each other in times of trouble. It is absolutely useless to talk and negotiate with such groups as they refuse to accept the other party’s terms and conditions and blackmail them to fulfill their demands at any cost. However, things can be brought under control by making sure that governments of  all the countries around the world are strong, honest and maintaining law and order in the country ( Petrou, 2009). Sometimes it is due to the corrupt politicians who plan a strategy to create such conditions throughout the country that lead to political violence throughout the country as it happened in Greece and Colombia. In Article 11, we read that in Greece, the terror was spread by a guerrilla

Influence of Confucianism on the Han Dynasty Essay

Influence of Confucianism on the Han Dynasty - Essay Example Confucianism became quite popular under the Han dynasty and influenced it greatly in terms of politics, history, education, law, and the role of women. According to Spodek, Confucianism influenced politics in the Han dynasty by changing the hierarchy of power within society. In a Confucian society, scholars were the most powerful, â€Å"followed by farmers, artisans, and merchants†(Spodek). In this new hierarchy, scholars had the most influence over how the Han empire ran on a day to day basis. Confucianism also had a great impact on history and its importance within the Han dynasty. According to Spodek, court historians were utilized in a much greater capacity than in previous dynasties. This change was due to the fact that Confucianism emphasized the â€Å"importance of tradition and continuity†(Spodek, 2006). This emphasis, therefore, dictated that histories should be documented more frequently and carefully. Education and law were other areas that were especially influenced by Confucianism. Within the Han dynasty, special schools were set up to teach Confucian principles(Spodek, 2006). Spodek states that â€Å"the emperor declared that the knowledge of Confucian classics would be a basis for promotion in the imperial civil service†(Spodek, 2006). This was a significant change as before the shift to Confucianism, only the aristocracy was really brought into the imperial civil service(Spodek, 2006). Law also changed as Confucian scholars were given the power to change and inform the laws within the Han dynasty in order to reflect Confucian principles(Spodek, 2006). Lastly, the role of women was influenced by Confucianism. According to Spodek, Confucianism taught that women were inferior and should dedicate themselves to serving men such as their brothers, fathers, and husbands(Spodek, 2006). Confucianism established the way women should behave in that they were seen as subservient to the males within their society.

Resolving the IRS and Developing a New Tax Reform Package Research Paper

Resolving the IRS and Developing a New Tax Reform Package - Research Paper Example The Commissioner of Internal Revenue that immediately supervises its affairs manages the service unit responsible for taxes in the United States federal government. The agency placed under the Department of Treasury deals with the collection of revenue for the treasury giving them the needed finances to run their activities. The IRS deals with the collection of taxes and the administration aspects of the Internal Revenue Code. Through the trust developed, it has proven successful (Kaplan, 2004). They base on to ensure that the administration of taxes and their collection from the masses is controlled and the targets remain achieved these on a regular basis. The collective responsibility of managing taxes and ensuring that public expenditure is sufficient makes is a huge responsibility that the IRS has seemed challenged to maintain. Of late, a number of challenges have arisen that have showed the weaknesses that the system has covered. These have occasioned the need for the development of new tax reforms package that will help improve the tax system and make a better effective means of managing taxes of the public. The details of this paper aim at discussing the new tax reforms that will aim at covering the failures of the IRS. These aimed at ensuring that the tax system and its management is efficient, economical and effective will provide better tax policies and theory. It is based on the theory that the failure of the IRS is occasioned by the wide coverage area that it has and the challenges that it experiences regularly in dealing with the effects that the high taxes have occasioned on the citizens. The new tax systems aimed at improving these and ensuring that all people are catered for by a tax system that respects and covers people of all occupations will provide better management and ease in tax administration Considering developing a new tax reform package will need an analysis of the current tax system. Understanding the IRS provides and

Who are you Essay Example | Topics and Well Written Essays - 500 words

Who are you - Essay Example The Canoe restaurant has to a great extent complied with the laid down regulations on food handling and storage. Referring to the Los Angeles county regulations, to evade food contamination, all frozen food should be prepared in a frozen state or refrigerated at a temperature of less than 38 degrees. From the assessment findings, it was noted that, staffs in the restaurant were reluctant in complying with the directives. The temperature in the kitchen was at 73 degrees which was far beyond the stipulated temperature. the kitchen staffs were extremely clean and had spotless and bright uniforms as required for by the Los Angeles county regulations. According to the existing regulations, potentially harmful foods such as fish, beef, and raw pottery ought to be prepared with sanitized and cleaned equipment. However, the inspection confirmed that, the kitchen staffs failed to act in accordance with the existing regulations. During the investigation, it was noted that, the chief assistant used one instrument to chop different meat without cleaning or sterilizing it. To ensure adequate hygiene in foo d preparation, the Los Angeles county regulations emphasizes on the significance of wearing a clean uniform, gloves, and hair nets. After investigation, it was observed that, the chef and its assistant wore gloves but they lacked a hair net. On the other hand, the restaurants did not comply with the regulations which define how foods should be handled when preparing them. At around one, the investigator noted a less frozen turkey on the counter. All foodstuffs are required by the law to be well wrapped and stored in a clean dry. During the investigation, the freezers and refrigerators were all well organized and spotlessly clean as required for in the regulations. The foods in the refrigerator were stored in sealed containers. However, it was impossible to recognize the stored food since the wrapped foods were neither dated nor labeled as specified by the

Resolving the IRS and Developing a New Tax Reform Package Research Paper

Resolving the IRS and Developing a New Tax Reform Package - Research Paper Example The Commissioner of Internal Revenue that immediately supervises its affairs manages the service unit responsible for taxes in the United States federal government. The agency placed under the Department of Treasury deals with the collection of revenue for the treasury giving them the needed finances to run their activities. The IRS deals with the collection of taxes and the administration aspects of the Internal Revenue Code. Through the trust developed, it has proven successful (Kaplan, 2004). They base on to ensure that the administration of taxes and their collection from the masses is controlled and the targets remain achieved these on a regular basis. The collective responsibility of managing taxes and ensuring that public expenditure is sufficient makes is a huge responsibility that the IRS has seemed challenged to maintain. Of late, a number of challenges have arisen that have showed the weaknesses that the system has covered. These have occasioned the need for the development of new tax reforms package that will help improve the tax system and make a better effective means of managing taxes of the public. The details of this paper aim at discussing the new tax reforms that will aim at covering the failures of the IRS. These aimed at ensuring that the tax system and its management is efficient, economical and effective will provide better tax policies and theory. It is based on the theory that the failure of the IRS is occasioned by the wide coverage area that it has and the challenges that it experiences regularly in dealing with the effects that the high taxes have occasioned on the citizens. The new tax systems aimed at improving these and ensuring that all people are catered for by a tax system that respects and covers people of all occupations will provide better management and ease in tax administration Considering developing a new tax reform package will need an analysis of the current tax system. Understanding the IRS provides and

Statement of Intent describing the events and ideas which led to your Personal - 1

Of Intent describing the events and ideas which led to your interest in fashion marketing major - Personal Statement Example As a result my family always wanted me to pursue a career in economics so that I could oversee the running of our family businesses. However, I always had a strong desire to do fashion marketing ever since I was a small child. I always enjoyed fashion shows that used to be aired on TV (Easey 142). I thought my parents would discover my talent and encourage me to do fashion marketing after high school. Nevertheless, I had to join economics major in college since that is what my family desired for me. I also thought it was a good idea since I had a place to work once I graduated. Something very important happened in my life. I witnessed the strongest act of courage from a friend in school of pharmacy who woke up one day and decided that enough was enough. She could no longer continue pursuing a course in pharmacy against her desires. She transferred from pharmacy to fashion design. That was the day I made a solemn decision to follow the desires of my heart. I must admit that were it not for her act of courage, I would never have made this decision. I have seen so many of my friends pursue careers simply because the careers are promising but not because they have passion for those careers. My friend’s act of courage made me change my priorities in life and take a course which my heart desires. She made me develop immeasurable interest in fashion marketing that I decided to drop a course in economics. I am now totally convinced that fashion marketing is what I want to do with my life and I am determined to give it my best. I believe that I will be successful in this field and more importantly, I will derive joy and happiness doing fashion marketing since it has always been my desire. I thank God for my friend who inspired me. I now have the chance to pursue my dream career. My friends act when she changed from pharmacy to fashion design really inspired me. She gave me a

Preston Hall Museum Essay Example for Free

Preston Hall Museum Essay Preston Hall Museum was originally built in 1825 by a solicitor called David Burton Fowler. The museum is situated on the A135, on Yarm Road. In 1828 David Burton Fowler died, and it remained in the Fowler family, until 1882 when his great nephew sold the house for 27,500 to Robert Ropner. The family lived there until the 1920s-30s. During the 1st World War, it was used as a base for safety. Stockton Borough Council bought the house in 1948. In the summer of 1953 the Hall was opened as Stocktons first public museum to commemorate the coronation of H. M. Queen Elizabeth II. The museum was developed later when the service wing was transformed into a Victorian Street of shops with working craftsmen. The museum provides opportunities to visit rooms from the 1880s to 1960s. The museum also offers special displays, events and changing exhibitions. The aims of Preston Hall museum are to provide a service that caters for people; who need educational purposes; interests in the arts; social events e.g. days out and art fairs.  The objectives are the goals set by the businesses; they can be short term, e.g. 1 year, or long term e.g. 5 years. Preston Hall Museum objectives are to provide; educational purposes; better services for schools and people who have interests in the Arts and leisure activities. It also wants to monitor advertisement campaigns. Overall, it wants to provide a better service for the community. The external influences that affect the museum are the opening and closing times. For example, the museum is open on weekdays from 10:00am to 4:30pm. This is a large period of time that students or children are at school and parents are working, meaning that a large part of the target market cant get to the museum, only on school holidays and school visits. Another external influence is the changes in lifestyle, for example a large majority of the younger market have games consoles, e.g. Xbox 360s and Play station 3s, this means that less of the younger market will be interested in the visiting the museum, therefore there will be low profits. Another external influence would be the council and government. Funding from the council and government would mean that the museum could afford to stay open due to the costs for new displays and events and promotional methods. Another of the museum external influence would be the availability of workers, if the museum can find people to work for the museum. Slept analysis  A slept analysis is an internal influence in a business.  Social- The change in lifestyles, for example more people concerned about their physical self and people having games consoles. Other changes in lifestyles could be using the Internet and eating out. Also the pressure groups in the local community e.g. the cleanliness of the museum and an improvement in the service of the museum. A further point would be the competition surrounding the museum, like cinemas, swimming pools and bowling. Legal- Legal influences could be if the museum is complying with laws like employment law. This would mean if the staff at the museum are being treated fairly and equally. Other laws which can be link in with the employment law are: sex discrimination act; males and females should be given the same opportunities in the same job and the disabled at work act; disabled people should have the same chance to work for a business as a person who is not disabled. Legal could often involve trade unions; if a business is treating and providing the staff to an efficient standard, e.g. maternity leave, or legal action will be taken against the business. A further point is the consumer protection law; the museum cant give away any personal details to 3rd parties. The office of fare trading; if the products promoted by a business arent what they claim to be. Economic VAT can affect the museum, so if VAT is added to prices the consumers will have to pay higher prices for the products. Excise duties will affect a business through what profit it makes and the prices of their products. Excise duties are taxes charged on products produced in the country. Corporation tax is a tax on a companys profits- if they are limited companies. Also the latest economic climate (the credit crunch) could mean low profits due to the lack of money people have to spend this means the museum might not be able to pay for labour or there electrical bills, possibly meaning it has to close down of the company. Political A political influence could be British Standards (BSI), BSI is the UKs National Standards body, and was the worlds first standards. BSI certifies products and provides product testing services. This could affect the museum by being recognised as selling and providing efficient products and services, if consumers recognise the museum as being to these standards, this will encourage them to go and visit the museum. Technological Technology could affect the museum through if it can keep up with the advancements in technology, e.g. promotional methods on the internet, booking on the internet and efficient cash registers- so they can maximise their profits and have awareness to consumers.  The task I have been set is important because if Preston Hall Museum does not make enough money to make significant profits, how will the museum be able to pay labour wages, electrical and gas bills, and be able to benefit from having the museum open. If they can increase visitor numbers, this would mean that these problems would not affect the museum. The tasks I have been set are to provide a brief introduction- what are the external influences that affect the hall, to carry out a SLEPT analysis, the target marketing of the Hall: to find out who is Preston Hall Museums target market and how to increase their target market. A further task I have been set is the current marketing mix- to give details on the museums product, place, price and promotion. Other tasks are market research- such as questionnaires, displaying my data clearly and to produce and give an overall marketing plan to try to increase the numbers at the museum. I am going to solve this problem by going through the questionnaires- to see how much consumers know about the museum (through advertising campaigns), how do they feel about the products on offer and are the prices right. Additionally, the consumers could give details on how to improve the museums 4ps. I will also try to solve this problem by putting the 4ps into a SWOT analysis, to see how well the museum is doing overall.

Play And Creativity In The Curriculum

Play And Creativity In The Curriculum Some have argued that play is childrens work but I would say that it is far more than this. Play is their self-actualisation, a holistic exploration of who and what they are and know and of who and what they might become. (Broadhead 2004, p. 89) Since nineteen century, learning has been constructed and reconstructed within the frameworks of three main theoretical perspectives, whether understood as adult-led process, child-led individual process of discovering knowledge, or socially constructed experience. This essay will discuss in depth the contribution of play and creativity to young childrens well-being and improving childrens lives; what is play and creativity and why they are important; the three theories or instructions versus exploration are fundamentally diverse in their understanding about the development of childrens cognition and application in learning environment, yet their persistence in contemporary school system is evident. An evaluation of the intervention of different theories will be based on the important work of Skinner, Piaget, Vigotsky etc. and different curriculum developed and used all over the world as TeWhaariki, Reggio Emilia and Early Years Foundation Stage. This essay underlines the importance of play and creativity of young children in their early years, considering historical point of view, theoretical and examples from own experience, practice and observations. Within western societies, the optimal conditions for early learning are frequently viewed as environments where play, both unstructured and structured, adult-led and child-led, solitary and social, provides the majority of the learning opportunities (Wood 2010). In the last century theories of play replaced or developed earlier learning theories and previous ways of thinking. Ideas taken of psychologists like Piaget, Vygotsky and Bruner have lead to create educational framework and curriculum, as the High/Scope curriculum developed from the US Head Start project in the 1960s (Schweinhart and Weikart 2003), and the Te Whaariki curriculum developed by the New Zealand government in the 1990s (Ministry of Education 1996) . the last decade the Foundation Stage was introduced in England and Wales (QCA 2000) where play has been described as the key way in which children learn. Recently, the findings of the EPPE project (Sylva et al 2004) made practitioners thinking how to get the right balance into the curriculu. The main object is how to implement potentially instructive play activities which need to be supported by effective adult interactions into the learning process. In the meanwhile the debate on the value and nature of play for young childre n and for their development continues. The benefits of play for children and young peoples physical, intellectual, social and emotional wellbeing are no longer questioned. The Early Years Foundation Stage stands up behind this philosophy which we can see from the Appendix 1. Play is innate. Childhood play is an instinct that is pleasant and important when we look at the learning and development of young children (see Appendix 2). Play is different and flexible. Often we cannot use terms as right or wrong way when consider play. There are enormous ranges of different types of play. They can be active or subdued; they could involve imagination or exploration. Furthermore play could involve others or carried out alone. The essence of play is best described perhaps with the 12 Principles of play (Bruce, 2011). Those principles underline any present playwork practice which we could describe as good practice. Play is a process that is freely chosen, personally motivated and directed. Children and young people rule and control the meaning and fulfill of their own play, by listening their own instincts, ideas and interests. This is done in childrens own way for their own purposes and reasons. All children and young people need to play. The impulse to play is innate. Play is a biological, psychological and social necessity, and is fundamental to the healthy development and wellbeing of individuals and communities. (Gleave, 2012) Recent research shows that to be able to respond and function effectively in our complex society requires interactions with others. Those interactions need to be managed actively (Sawyer et al., 1997). In addition one of the beliefs which is used in therapeutic play is that imaginative play affect the aggression levels and promote emotional intelligence as state by Holland (2003). Furthermore, the more play is cooperative, the more children might connect with/or understand other childrens knowledge. This understanding is underpinned with their respond and emotional engagement with the surrounding environment. Interactions like those will increase childrens understanding of other childrens perspectives. They can become experts for one another, scaffolding their own and their peers learning experiences. When children interact with peers they are more creative, the dialogue they build with each other or the play is like a practise to reality and helps them develop social skills. Their learning and creativity is stronger than when an adult tells then what to do, or leads them to a game, there is not as much personal/inner involvement when its adult led. Recently observations try to focus more on play between children, not on their interactions with adults. This is to recognise that into communication with peers which are equally engaged, exist the potential to improve childrens learning development. It will arise along their actions and interaction. As an example see Appendix 2. Often play goes hand by hand with creativity. As a concept creativity has been vastly researched for more than fifty years, and they still remain disagreements what creativity is and how it develops (Lynch Harris, 2001). Part of researches underline that creativity involves process of flexible thinking and being original, also problem solving and being capable to redefine and elaborate (Meador, 1997). The other part of researchers point to personal characteristic which could help some individuals to become more creative, for example tolerance for uncertainty, willingness to overcome obstacles, openness to growth, possession of personal motivation, acceptance of sensible risk-taking, wanting to be recognized, and willingness to strive for such recognition (see Sternberg, as cited in Lynch Harris, 2001). Moreover, others support the thinking that people cannot be generally creative in all areas but more often into specific fields, as art, machinery or woodwork (see Gardner, as cited in Lynch Harris, 2001). The cultivation of creativity is a base on which programs and strategies are produced for positive outcomes and underpin the well being of young children. Such programs which include creative problem-solving skills help children to become successful adults. Adults who will question the accuracy of information and put this information into constructive use (see Todd Shinzato, as cited in Brockman,2012). Moreover, Sautter (1994) suggests that children being involved in creative activities improve their motivation. Practitioners in the mental health field discovered that creative activities can be used to protect children from stress (see Honig, as cited in Brockman). Creative thinking allows both young people and adults to avoid boredom, resolve personal conflict, cope with increasing consumer choice, accept complexity and ambiguity, make independent judgments, use leisure time constructively, and adjust to the rapid development of new knowledge (Strom, 2000, p. 59).Furthermore, in our century we are witnesses of rapid scientific and technological development, so people need to be inventive and flexible. Therefore, in order to keep up with nowadays accelerating developments, it is important for adolescents to be creative thinkers (see Fryer, as cited in Brockman). In addition to the above, the study Trough a different lens by Meynard (2010) shows that moving away from a subject-centered approached, particularly when they are prescribed outcomes in the Framework, towards child-led learning and play, may be extremely challenging for the practitioners. The project is based on Reggio Emilia pedagogy. While in England and Wales early years education policy appears to have shifted direction in relation to curriculum, pedagogy and underpinning theories of learning, by contrast the infant and toddler centres of the municipality of Reggio Emilia are rooted in a coherent, well-defined theory of knowledge which resonates with sociocultural principles. In the Reggio Emilia approach it is important the collaboration between all participants. They believe that young children symbolically represent their ideas through, for example, drawing, painting, dance, singing, speaking, mime and play. Instead of curriculum lead activities, organic projects are used as a vehicle for learning. However, having used to lead childrens play, the practitioners found it hard to not interrupt and their believes challenged. One of the teachers states: Children who I initially thought of as low ability, fidgety boys I now feel have fantastic problem solving skills à ¢Ã¢â€š ¬Ã‚ ¦ this approach has made me question what I thought was a bright child and has turned on its head how I rate the children in my class. From the above study is evident the influence of different approaches have on the adults role in relation to childrens play. For example learning for behaviourism is adult-led, emphasising on the external environmental influences on learning and outcome focused; the most effective teaching technique in class room in the sixties and seventies was the programmed instruction, an operant conditioning method developed by Skinner in a behaviourist fashion which went in four steps. Giving a task to perform in their play, observing the child, if incorrect repeat again in an easier manner, if correct reward. This processes lacks imagination of the activity, leads children to understand learning as a stressful experience and create anxiety which in turn interferes with school performance and social and psychological development.(Gavrielle L.2008). Although Skinner acknowledged children need to explore knowledge for themselves and that creativity is born within social interaction, it was not until the constructivist theory of Jean Piaget (1896-1980) when society and school acknowledge the need for children to explore knowledge for themselves. In contrast to behaviourist believes, Jean Piaget argued learning happens inside the child, should be child-led, with little if no emphasis on teaching. According to Piaget instructions were the inhibition for exploration. In a computational study, Bonawitz and colleges compared the outcomes of play with a same toy given by an experimenter in two conditions. In the first condition children were instruct how to use it, and in the second they were just given the toy to play with. The results of this study show significant differences between the times children of both conditions played with it. Also, the toy had more features then the one shown by the experimenter and the children in the sec ond condition seems to show higher exploration in contrast to the first. (Bonawitz E., et al, 2010). In a contrast, Lev Vygotsky (1896-1934) was the one to outline the importance of some adult guidance in childrens development; introducing Zone of Proximal development (ZPD) as the difference between what the child can not do by himself and what he can achieve with help from more able adult/peer; an adult-led theory in which the teaching and assisted performances were the key for successful development. In conclusion, the importance of how play is used to encourage creativity was outlined; the implication of the above theories is evident in the present educational curriculum. The frameworks influenced by Piaget discovery learning theory have been revolutionary for educational practices. The above examples show the importance to find the right balance between adult and child-led play and creativity which are fundamental for childrens learning and development.

Is There More Than One Message in an Ad? :: essays research papers

Is There More Than One Message In an Ad?   Ã‚  Ã‚  Ã‚  Ã‚  The personal ads can reveal a message about the author that is not intended to be put in the ad through ink. To find this type of information you have to look a little deeper to find these kind of messages. The author might not mean to, but in the form of their writing they send out bits of personal information that is not intended to be noticed. As in the ad of Woman Seeking Man, I find that the woman has been hurt in the past and that is why she is being a little mysterious and vague in her ad.   Ã‚  Ã‚  Ã‚  Ã‚  The woman in the ad crosses me to be hurt. It seems that maybe in some past relationships things might not have gone her way and she ended up with the short end of the stick. She lists so many qualities that the perfect man could have; it seems as if she is talking from things she learned from bad past experiences. For instance, she states that the man cannot have any dependents or baggage from the past. As if in her last relationship, her mate might have been dealing with an ex-girlfriend or wife. It might have even ruined her relationship to the point to where she does not want the guy to even be associated with an ex. She might be talking about children that the man might be committed to. She acts though as if the only children that she wants in her relationships are the ones that belong to her and her partner. She might be trying to suggest that she already have children that she is having to deal with and she does not want anymore to have to handle. She also puts a one-woman man at the beginning of the sentence that follows that sentence that takes up most of the article. As if to apply emphasis to it so that the guy gets the picture that she does not put up with a man that cheats or is a little to friendly with the ladies like a flirt. She could be emphasizing one-woman man because she has dealt with a cheater before and it has ruined a relationship or two in the past. She also keeps referring to the man needing good manners. She states that he should be well-mannered, mature, expert in the art of courtship, and always puts the toilet seat down, but she spreads them through out the passage so that the reader does not forget the point.

Why Coal Is Not Bad

Coal was mined in this country before it was even a country. The first thirteen states appeared on a United States flag after coal mines appeared on our maps. Coal has helped power America for nearly 300 years and has been an essential part of the U. S economy since the turn of the century. It was the first fossil fuel used extensively by humans, and is still vitally important today, generating 39 percent of the world’s electricity, and 49 percent of U. S. electricity.Coal power, an established electricity source that provides a vast quantity of inexpensive, reliable power has become more important as the world is becoming more advanced. Modern life is unimaginable without electricity. It lights houses, buildings, streets, provides domestic and industrial heat, and powers most equipment used in homes, offices and machinery in factories. As you can tell, coal plays a vital role in electricity generation worldwide. Coal is a quick an easy thing to produce, transport and generate . With coal mines located in almost 70 different countries, it is not a problem for the supply and demand.Also, coal supplies in the United States are far more plentiful than domestic oil or natural gas; they account for 95 percent of the country's fossil fuel reserves and more than 60 percent of the world's fuel reserves. Not only that, but the United States has about 275 billion tons of recoverable coal, which could last us more than 250 years if we continue using coal at the same rate as we use it today. So here is the question. Why would you want to get rid of coal fired power plants that give people jobs, is easy to mine and is plentiful and inexpensive for the alternative which is inconsistent and costly?

Citibank Performance Evaluation Case Study

Annual Report Consolidated and Statutory Financial Statements at December 31, 2006 101st fiscal year Fiat S. p. A. Financial Statements at December 31, 2006 234 Financial Review of Fiat S. p. A. 238 Income Statement 239 Balance Sheet 240 Statement of Cash Flows 241 Statement of Changes in Stockholders’ Equity I am enough of an artist to draw freely upon my imagination. Imagination is more important than knowledge. Knowledge is limited. Imagination encircles the world. Albert Einstein 242 Income Statement pursuant to Consob Resolution No. 5519 of July 27, 2006 243 Balance Sheet pursuant to Consob Resolution No. 15519 of July 27, 2006 244 Notes to the Financial Statements 301 Appendix – Transition of the Parent Company Fiat S. p. A. to International Financial Reporting Standards (IFRS) Financial Review of Fiat S. p. A. The financial statements illustrated and commented on in the following pages have been prepared on the basis of the company’s statutory financial st atements at December 31, 2006 to which reference should be made. In compliance with European Regulation no. 606 of July 19, 2002, starting from 2005 the Fiat Group has adopted International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) in the preparation of its consolidated financial statements. On the basis of national laws implementing that Regulation, starting from 2006 the Parent Company Fiat S. p. A. is presenting its financial statements in accordance with IFRS, which are reported together with comparative figures for the previous year. Operating PerformanceSpecifically: Personnel and operating costs, totalling 199 million euros, comprise 58 million euros in personnel costs (60 million euros in 2005), and 141 million euros in other operating costs (121 million euros in 2005), which include the costs for services, amortisation and depreciation and other operating costs. These costs increased as a w hole by 18 million euros from 2005 as a result of non-recurring charges. In 2006, the average headcount was 140 employees, compared with an average of 133 employees in 2005.The company’s Income Statement is summarised in the following table: Investment income – Dividends – (Impairment losses) reversals – Gains (losses) on disposals Personnel and operating costs net of other revenues Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Income taxes Net income Personnel and operating costs net of other revenues total 120 million euros, compared with 109 million euros in 2005. IThe Parent Company earned net income of 2,343 million euros in 2006, 1,226 million euros higher than in 2005 when the result included net non-recurring income of 1,714 million euros. (in millions of euros) Business Solutions S. p. A. (for a total of 147 million euros), net of the revaluat ion of the investments held in Fiat Netherlands Holding N. V. (376 million euros due to the positive performance of the CNH and Iveco subsidiaries), Magneti Marelli Holding S. p. A. (144 million euros) and minor companies. 2006 2005 2,461 62 2,099 – (120) – (24) – 26 2,343 (424) 8 (431) (1) (109) 1,133 (62) 858 (279) 1,117 Investment income totals 2,461 million euros compared with investment expense of 424 million euros in 2005 and consists of dividends received during the period and reversal of impairment losses (net of write-downs) of investments. Specifically: Dividends total 362 million euros and were received from the subsidiaries IHF – Internazionale Holding Fiat S. A. (259 million euros), Fiat Finance S. p. A. (75 million euros) and other companies.In 2005 dividends received from investments totalled 8 million euros. I Impairment loss reversals (net of write-downs) of 2,099 million euros resulted from the revaluation of the investments in the subsi diaries Fiat Partecipazioni S. p. A. (1,388 million euros mainly connected to Fiat Auto), Iveco S. p. A. (946 million euros) and Fiat Netherlands Holding N. V. (96 million euros connected to CNH), all written-down in previous years, net of the impairment loss recognised on the investment in Comau S. p. A. (330 million euros).I Other revenues , totalling 79 million euros (72 million euros in 2005), principally refer to the change in contract work in progress (agreements between Fiat S. p. A. and Treno Alta Velocita – T. A. V. S. p. A. ), which is measured by applying the percentage of completion to the total contractual value of the work, to royalties for the use of the Fiat trademark, calculated as a percentage of the revenues generated by the Group companies that use it, and the services of executives at the principal companies of the Group.The increase from 2005 is mainly attributable to higher charges for the use of the trademark. No Income (expenses) from significant non- recurring transactions is reported in 2006. In 2005 a gain of 1,133 million euros (net of related costs) was recorded on the transaction regarding the termination of the Master Agreement with General Motors. In 2006, there were net financial expenses of 24 million euros, arising from the interest charges on the Company’s debt, which was partially offset by the gain resulting from derivative financial instruments.In 2005 there were net expenses of 62 million euros mainly arising from the interest expenses connected with the Mandatory Convertible Facility. No Financial income from significant non-recurring transactions is reported in 2006. In 2005 this item included income of 858 million euros resulting from the capital increase of September 20, 2005 with the simultaneous conversion of the Mandatory Convertible Facility. The income represents the difference between the subscription price of the new shares issued and the stock market price of the shares at the subscription date, net of issuance costs.I In 2005, net impairment losses recognised on investments totalled 431 million euros, mainly due to losses from the investments in Fiat Partecipazioni S. p. A. (811 million euros connected mainly to the losses of Fiat Auto), Teksid S. p. A. , Comau S. p. A. and 234 Financial Review of Fiat S. p. A. The income tax revenue of 26 million euros is the net result of the remuneration for the tax loss brought into the national tax consolidation by Fiat S. p. A. in 2006 to offset the income reported by the Group’s Italian companies, and the IRAP charge recognised for the period.Income tax expenses of 279 million euros in 2005 consisted of the reversal of deferred tax assets of 277 million euros, recognised in the financial statements at December 31, 2004 in relation to the settlement subsequently made with General Motors for the termination of the Master Agreement. Financial Review of Fiat S. p. A. 235 Balance Sheet Highlights of the Parent Company’s Ba lance Sheet are illustrated in the following table: (in millions of euros) Non-current assets – of which: Investments Working capital Total net invested capital Stockholders’ equityNet debt (liquid funds) At December 31, 2006 At December 31, 2005 14,559 14,500 167 14,726 10,374 4,352 5,168 5,118 303 5,471 7,985 (2,514) Current financial payables consist of the overdraft with the subsidiary Fiat Finance S. p. A. and short-term financing received from that company, as well as payables to factoring companies for advances on receivables. Non-current financial payables consist almost entirely of loans repayable in the 2010-2013 period granted by the subsidiary Fiat Finance S. p. A. at market rates as part of the recapitalisation of subsidiaries discussed above.At December 31, 2005 financial receivables related to short-term financing of 2,700 million euros granted to the subsidiary Fiat Finance S. p. A. and due in 2006, and to cash deposited on the current account held with that company. For a more complete analysis of cash flows, reference should be made to the Statement of Cash Flows set out on the following pages as part of the statutory financial statements of the Parent Company Fiat S. p. A. Reconciliation between the Parent Company’s equity and its result for the year with those of the GroupNon-current assets mainly include investments in the relevant subsidiaries of the Group. The net increase of 9,382 million euros in investments as compared to December 31, 2005 stems from net write-ups arising from the reversal of previously recognised impairment losses and recapitalisations of 6,361 million euros carried out during the year in the subsidiaries Fiat Partecipazioni S. p. A. (6,000 million euros), Fiat Netherlands Holding N. V. (121 million euros) and Comau S. p. A. (240 million euros), in order to re-balance the equity structure inside the Group and cover losses, as well as the re-purchase from Mediobanca S. . A. of 28. 6% of the shares of Ferrari S. p. A. (893 million euros) upon exercise of the call option provided for in the 2002 agreements, which brought the investment to an 85% stake. Working capital, which totalled 167 million euros, consists of inventories net of advances received, trade, tax and employee receivables/payables, other receivables/payables and provisions. The 136 million euro decrease over December 31, 2005 is mainly attributable to the refund of VAT receivables by the Tax Authorities.Stockholders’ equity at December 31, 2006 totalled 10,374 million euros, reflecting an increase of 2,389 million euros as compared to December 31, 2005 due to the positive result of the year (2,343 million euros) and other minor changes (including 28 million euros resulting from marking to market the fair value carrying amount of the Mediobanca shareholding). Pursuant to the Consob Communication of July 28, 2006, set out below is a reconciliation between the Parent Company’s equity at December 31, 2 006 and its result for the year then ended with those of the Group (Group interest). (in millions of euros) Stockholders’ equity atDecember 31, 2006 Financial Statements of Fiat S. p. A. Elimination of the carrying amounts of consolidated investments and the respective dividends from the financial statements of Fiat S. p. A. Elimination of the reversal of impairment losses (net of recognised impairment losses) of consolidated investments Equity and results of consolidated subsidiaries Consolidation adjustments: Elimination of intercompany profits and losses on the sale of investments Elimination of intercompany profits and losses in inventories and fixed assets and other adjustments Consolidated financial statements (Group interest) 2006 Net result 10,374 2,343 14,211) – 13,404 (346) (2,099) 1,229 – (205) 9,362 (41) (21) 1,065 For a more complete analysis of the changes in stockholders’ equity, reference should be made to the relevant table set out in the following pages as part of the statutory financial statements of the Parent Company Fiat S. p. A. Net debt totalled 4,352 million euros at December 31, 2006 compared with net liquid funds of 2,514 million euros at December 31, 2005. The use of the liquid funds balance at the beginning of the year and the subsequent accumulation of debt are the consequence of the previously mentioned recapitalisations of subsidiaries and purchase of Ferrari S. . A. shares. A breakdown of net debt is illustrated in the following table: (in millions of euros) Financial receivables, cash and cash equivalents Current financial payables Non-current financial payables Net debt (net liquid funds) 236 Financial Review of Fiat S. p. A. At December 31, 2006 At December 31, 2005 (85) 1,627 2,810 4,352 (3,076) 557 5 (2,514) Financial Review of Fiat S. p. A. 237 Income Statement (in euros) Dividends and other income from investments (Impairment losses) reversal of impairment losses of investments Gains (losses) on the disposal of investments Other operating income Personnel costsOther operating costs Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Result before taxes Income taxes Result from continuing operations Result from discontinued operations Net result Balance Sheet (*) Note 2006 2005 (1) 362,418,522 2,099,350,000 425,380 79,238,202 (57,899,516) (141,006,254) – (24,846,809) – 2,317,679,525 (25,695,447) 2,343,374,972 – 2,343,374,972 7,713,904 (430,788,686) (1,300,134) 72,853,610 (60,027,274) (121,360,013) 1,133,110,377 (61,685,499) 857,636,269 1,396,152,554 278,827,554 ,117,325,000 – 1,117,325,000 (2) (3) (4) (5) (6) (7) (8) (9) (10) (*) Pursuant to Consob resolution no. 15519 of July 27, 2006 effects of transactions with related parties on the Income Statement of Fiat S. p. A. are included in the specific income statement schedule reported in the followi ng pages and also provided in the comments of the single items and in Note 30. (*) (in euros) ASSETS Non-current assets Intangible assets Property, plant and equipment Investments Other financial assets Other non-current assets Deferred tax assets Total Non-current assets Current assets Inventories Trade receivablesCurrent financial receivables Other current receivables Cash and cash equivalents Total Current assets Assets held for sale TOTAL ASSETS STOCKHOLDERS’ EQUITY AND LIABILITIES Stockholders’ equity Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result Total Stockholders’ equity Non-current liabilities Provisions for employee benefits and other non-current provisions Non-current financial payablesOther non-current liabilities Deferred tax liabili ties Total Non-current liabilities Current liabilities Provisions for employee benefits and other current provisions Trade payables Current financial payables Other payables Total Current liabilities Liabilities held for sale TOTAL STOCKHOLDERS’ EQUITY AND LIABILITIES Note At December 31, 2006 At December 31, 2005 (11) 771,530 37,252,689 14,499,594,748 20,134,319 1,573,473 – 14,559,326,759 675,599 39,658,553 5,117,531,801 5,335,175 4,501,747 – 5,167,702,875 – 154,692,452 84,173,202 626,428,489 608,105 865,902,248 – 15,425,229,007 – 215,652,499 3,075,893,885 799,919,053 95,235 4,091,960,672 – 9,259,663,547 6,377,257,130 1,540,856,410 22,590,857 446,561,763 24,138,811 6,134,851 (553,411,863) (24,138,811) 162,764,566 27,399,708 2,343,374,972 10,373,528,394 6,377,257,130 681,856,410 22,590,857 446,561,763 27,709,936 334,633 (811,736,863) (27,709,936) 134,267,390 16,102,522 1,117,325,000 7,984,558,842 18,104,487 2,810,029,000 20,000,576 3, 438,000 2,851,572,063 29,170,653 5,262,000 16,861,109 – 51,293,762 26,790,951 184,660,883 1,627,429,902 361,246,814 2,200,128,550 – 15,425,229,007 30,990,501 385,182,033 557,382,830 250,255,579 1,223,810,943 – 9,259,663,547 (12) (13) (14) (15) 10) (27) (16) (17) (18) (19) (20) (21) (22) (23) (10) (24) (25) (26) (27) (*) Pursuant to Consob resolution no. 15519 of July 27, 2006 effects of transactions with related parties on the Balance Sheet of Fiat S. p. A. are included in the specific balance sheet schedule reported in the following pages and also provided in the comments of the single items and in Note 30. 238 Fiat S. p. A. Financial Statements at December 31, 2006 Fiat S. p. A. Financial Statements at December 31, 2006 239 Statement of Changes in Stockholders’ Equity Statement of Cash Flows (in thousands of euros) 2006 2005 (in thousands of euros)A) Cash and cash equivalents at beginning of period B) Cash flows from (used in) operating activities durin g the period: Net result for the period Amortisation and depreciation Non-cash gain from extinguishment of the Mandatory Convertible Facility Non-cash stock option costs (Impairment losses) reversals of impairment losses of investments Capital losses/gains on the disposal of investments Change in provisions for employee benefits and other provisions Change in deferred taxes Change in working capital Total C) Cash flows from (used in) investment activities: Investments: – Recapitalisations of subsidiaries – AcquisitionsOther investments (tangible and intangible assets and other financial assets) Proceeds from the sale of: – Investments – Other non-current assets (tangible, intangible and other) Total D) Cash flows from (used in) financing activities: Change in current financial receivables Change in non-current financial payables Change in current financial payables Capital increase Sale of treasury stock Dividend distribution Total E) Total change in cash and cash equivalents F) Cash and cash equivalents at end of period 495 325 2,343,375 2,882 – 11,297 (2,099,350) (329) 7,990 3,438 151,872 421,175 1,117,325 2,918 (859,000) 10,041 430,789 (93) ,100 277,000 (76,028) 905,052 Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result for the period Total Stockholders’ equity At December 31, 2004 Capital increase for conversion of the Mandatory Convertible Facility 4,918,113 – 22,591 446,562 26,413 1,632 (813,435) (26,413) 74,397 6,062 2,141,000 Valuation of stock option plans and other changes Net result for the period At December 31, 2005 10,442 1,117,325 1,117,325 ,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 Valuation of stock option plans and other changes Net result for the period At December 31, 2006 1,459,144 681,856 4,655,922 Fair value adjustments recognised directly in equity 1,297 (1,297) 1,698 (1,297) 59,870 10,041 59,870 (*) (*) Treasury stock at December 31, 2005 consists of 4,331,708 ordinary shares for a total nominal value of 21,659 thousand euros. (6,361,126) (919,412) (15,529) (165,193) – (1,808) 2,357 313 (7,293,397) (a) – 261 (166,740) 2,991,721 2,804,767 1,070,047 – 5,800 – 6,872,335 113 608 (753,091) – 14,548 – 401 – 738,142) 170 495 At December 31, 2005 Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result for the period Total Stockholders’ equity 6,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 Allocat ion of the net result for the prior period Fair value adjustments recognised directly in equity 859,000 (3,571) 5,800 258,325 3,571 28,497 11,297 (1,117,325) – 28,497 2,343,375 2,343,375 7,097 6,377,257 1,540,856 22,591 446,562 24,139 6,135 (553,412) (24,139) (*) 162,764 27,400 2,343,375 10,373,528 (*) Treasury stock at December 31, 2006 consists of 3,773,458 ordinary shares for a total nominal value of 18,867 thousand euros. (a) In 2005, the item â€Å"Capital increase† is shown net of the repayment of the Mandatory Convertible Facility (3 billion euros), as it did not give rise to cash flows. Statement of total recognised income and expenses for 2006 and 2005 (in thousands of euros) Gains (losses) recognised directly in the fair value reserve (investments in other companies) Gains (losses) recognised directly in equityTransfer from cash flow hedge reserve Net result for the period Total of recognised income (expense) for the period 240 Fiat S. p. A. Financial Stateme nts at December 31, 2006 2006 2005 28,497 28,497 – 2,343,375 2,371,872 58,958 58,958 912 1,117,325 1,177,195 Fiat S. p. A. Financial Statements at December 31, 2006 241 Income Statement Balance Sheet pursuant to Consob Resolution No. 15519 of July 27, 2006 pursuant to Consob Resolution No. 15519 of July 27, 2006 (in thousands of euros) Dividends and other income from investments (Impairment losses) reversal of impairment losses of investments Gains (losses) on the disposal of investmentsOther operating income Personnel costs Other operating costs Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Result before taxes Income taxes Result from continuing operations Result from discontinued operations Net result 242 Fiat S. p. A. Financial Statements at December 31, 2006 Note 2006 (1) 362,419 2,099,350 425 79,238 (57,900) (141,006) – (24,847) – 2,317,679 (25,696) 2,34 3,375 – 2,343,375 (2) (3) (4) (5) (6) (7) (8) (9) (10) of which Related parties (Note 30) 33,200 (51,901) (17,765) 2005 7,714 430,789) (1,300) 72,854 (60,027) (121,360) 1,133,110 (61,685) 857,636 1,396,153 278,828 1,117,325 – 1,117,325 of which Related parties 24,256 (54,477) 106,259 (in thousands of euros) ASSETS Non-current assets Intangible assets Property, plant and equipment Investments Other financial assets Other non-current assets Deferred tax assets Total Non-current assets Current assets Inventories Trade receivables Current financial receivables Other current receivables Cash and cash equivalents Total Current assets Assets held for sale TOTAL ASSETS STOCKHOLDERS’ EQUITY AND LIABILITIES Stockholders’ equity Capital stockAdditional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock o ption reserve Net result Total Stockholders’ equity Non-current liabilities Provisions for employee benefits and other non-current provisions Non-current financial payables Other non-current liabilities Deferred tax liabilities Total Non-current liabilities Current liabilities Provisions for employee benefits and other current provisions Trade payables Current financial payables Other payablesTotal Current liabilities Liabilities held for sale TOTAL STOCKHOLDERS’ EQUITY AND LIABILITIES Note (11) (12) (13) (14) (15) (10) (27) (16) (17) (18) (19) At December 31, 2006 772 37,253 14,499,595 20,134 1,573 – 14,559,327 – 154,692 84,173 626,429 608 865,902 – 15,425,229 of which Related parties (Note 30) 10,029 2,408 84,173 146,908 At December 31, 2005 of which Related parties 676 39,658 5,117,532 5,335 4,502 – 5,167,703 5,262 – 215,652 3,075,894 799,920 495 4,091,961 – 9,259,664 7,687 3,075,894 106,007 (20) 6,377,257 1,540,856 22,591 4 46,562 24,139 6,135 (553,412) (24,139) 162,765 27,400 2,343,375 10,373,529 21) (22) (23) (10) (24) (25) (26) (27) 18,104 2,810,029 20,001 3,438 2,851,572 26,791 184,661 1,627,430 361,246 2,200,128 – 15,425,229 6,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 2,810,029 – 17,801 1,405,554 319,078 29,171 5,262 16,861 – 51,294 30,991 385,182 557,383 250,255 1,223,811 – 9,259,664 5,262 2,622 4,975 434 215,379 Fiat S. p. A. Financial Statements at December 31, 2006 243 Notes to the Financial Statements Principal activities Fiat S. p. A. (the â€Å"Company†) is a corporation organised under the laws of the Republic of Italy and is the Parent Company f the Fiat Group, holding investments, either directly or indirectly through subholdings, in the capital of the parent companies of business Sectors in which the Fiat Group operates. The head office of the company is in Turin, Italy. The financial statements of Fiat S. p. A. are prepared in euros which is the currency of the economic environment in which the company operates. The Balance Sheet and Income Statement are presented in euros, while the Statement of Cash Flows, the Statement of Changes in Stockholders’ Equity, the Statement of Total Recognised Income and Expenses and the amounts stated n the Notes are presented in thousands of euros, unless otherwise stated. As the Parent Company, Fiat S. p. A. has additionally prepared the consolidated financial statements of the Fiat Group at December 31, 2006. Significant accounting policies Basis of preparation The 2006 financial statements are the separate financial statements of the Parent Company, Fiat S. p. A. , and have been prepared in accordance with the International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) and adopted by the European Union.The designation â€Å"IFRS† also includes all the revised International Accounting Standards (â€Å"IAS†) and all the interpretations of the International Financial Reporting Interpretations Committee (â€Å"IFRIC†), previously known as the Standing Interpretations Committee (â€Å"SIC†). In compliance with European Regulation no. 1606 of July 19, 2002, starting from 2005 the Fiat Group has adopted the International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) for the preparation of its consolidated financial statements. On the basis of national legislation implementing that Regulation, he annual statutory accounts of the Parent Company Fiat S. p. A. as of December 31, 2006 have been prepared for the first time also using those accounting standards. As a consequence the Parent Company Fiat S. p. A. is presenting its financial statements for 2006 and its comparative figures for the prior year in accordance with IFRS. The accou nting principles applied are the same as those used in the preparation of the Company’s Balance Sheets at January 1, 2005 and December 31, 2005 and its 2005 Income Statement in accordance with IFRS; these statements are provided in theAppendix attached to these Notes, to which reference should be made. The Appendix provides reconciliations of the Company’s equity and Income Statement reported under its previous accounting principles (Italian accounting principles) and IFRS, together with Notes, as required by IFRS 1 – Firsttime adoption of IFRS. Certain reclassifications have been made with respect to the figures published in the Appendix to the 2006 First-half Report. The comparative figures for the previous period were consequently reclassified. These reclassifications have no effect on the net result or stockholders’ equity.The financial statements have been prepared on a historical cost basis, modified as required for measuring certain financial instr uments. Format of the financial statements Fiat S. p. A. presents an Income Statement using a classification based on the nature of its revenues and expenses given the type of business it performs. The Fiat Group presents a Consolidated Income Statement using a classification based on function, as this is believed to be more representative of the format selected for managing the business sectors and for internal reporting purposes and is coherent with international practice in the automotive sector.Fiat S. p. A. has elected to present current and non-current assets and liabilities as separate classifications on the face of the Balance Sheet. A mixed format has been selected by the Fiat Group for the Consolidated Balance Sheet, as permitted by IAS 1, presenting only current and non-current assets separately. This decision has been taken in view of the fact that both companies carrying out industrial activities and those carrying out financial activities are consolidated in the 244 Fi at S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements Group’s financial statements.The investment portfolios of financial services companies are included in current assets in the Consolidated Balance Sheet, as the investments will be realised in their normal operating cycle. Financial services companies, though, obtain funds only partially from the market: the remaining are obtained through the Group’s treasury companies (included in industrial companies), which lend funds both to industrial Group companies and to financial services companies as the need arises. This financial service structure within the Group means that any attempt to separate current and non-current debt in the Consolidated BalanceSheet cannot be meaningful. This has no effect on the presentation of the liabilities of Fiat S. p. A. Assets are depreciated using the policies and rates described below. Lease arrangements in which the lessor maintains substanti ally all the risks and rewards incidental to the ownership of an asset are classified as operating leases. Lease payments under an operating lease are recognised as an expense on a straightline basis over the lease term. Depreciation Depreciation is charged on a straight-line basis over the estimated useful lives of assets as follows:The statement of cash flows has been prepared using the indirect method. In connection with the requirements of the Consob Resolution No. 15519 of July 27, 2006 as to the format of the financial statements, specific supplementary Income Statement and Balance Sheet formats have been added for related party transactions, so as not to compromise the overall reading of the statements. Annual depreciation rate Buildings Plant Furniture Fixtures Vehicles 3% 10% 12% 20% 25% Land is not depreciated. Intangible assets Impairment of assets Purchased and internally-generated intangible assets are ecognised as assets in accordance with IAS 38 – Intangible As sets, where it is probable that the use of the asset will generate future economic benefits and where the cost of the asset can be determined reliably. The company reviews at least annually the recoverability of the carrying amount of intangible assets, property, plant and equipment and investments in subsidiaries and associates, in order to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the carrying amount of an asset is written down to its recoverable amount.The recoverable amount of an asset is the higher of fair value less costs to sell and its value in use. Intangible assets with finite useful lives are measured at purchase or manufacturing cost, net of amortisation charged on a straight-line basis over their estimated useful lives and net of any impairment losses. Property, plant and equipment Cost Property, plant and equipment is measured at purchase or manufacturing cost, net of accumulated depreci ation and any impairment losses, and is not revalued. Subsequent expenditures are capitalised only if they increase the future economic benefits embodied in the asset to which hey relate. All other expenditures are expensed as incurred. In particular, in assessing whether investments in subsidiaries and associated companies have been impaired, their recoverable amount has been taken as their value in use, as the investments are not listed and a market value (fair value less costs to sell) cannot be reliably measured. The value in use of an investment is determined by estimating the present value of the estimated cash flows expected to arise from the results of the investment and from the estimated value of its ultimate disposal, in line with the requirements of paragraph 33 of IAS 28.Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements 245 When an impairment loss on assets subsequently reverses or decreases, the carrying amount of the as set or cash-generating unit is increased up to the revised estimate of its recoverable amount, but not in excess of the carrying amount that would have been recognised had no impairment loss been recorded. The reversal of an impairment loss is recognised immediately in income. Measurement Financial instruments Investments in subsidiaries and associates are tested for mpairment annually and if necessary more often. If there is any evidence that these investments have been impaired, the impairment loss is recognised directly in the Income Statement. If the company’s share of losses of the investee exceeds the carrying amount of the investment and if the company has an obligation to respond for these losses, the company’s interest is reduced to zero and a liability is recognised for its share of the additional losses. If the impairment loss subsequently no longer exists it is reversed and the reversal is recognised in the income statement up o the limit of the cost of the investment. Presentation Financial instruments held by the company are presented in the Balance Sheet as described in the following: I Non-current assets: Investments, Other financial assets, Other non-current assets. I Current assets: Trade receivables, Current financial receivables, Other current receivables, Cash and cash equivalents. I Non-current liabilities: Non-current financial payables, Other non-current liabilities. Current liabilities: Trade payables, Current financial payables (including payables for advances on the sale of receivables), Other payables. IThe item â€Å"Cash and cash equivalents† consists of cash and deposits with banks, units with liquidity funds and other highly traded securities that are readily convertible to cash and which are subject to an insignificant risk of changes in value. The liability relating to financial guarantee contracts is included in Non-current financial payables. The term financial guarantee contracts refers to contracts und er which the company guarantees to make specific payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt instrument.The present value of the related receivable for any outstanding commissions is classified in Non-current financial assets. Investments in subsidiaries and associates are stated at cost adjusted for any impairment losses. The excess on acquisition of the purchase cost and the share acquired by the company of the investee company’s net assets measured at fair value is, accordingly, included in the carrying value of the investment. Investments in other companies, comprising non-current financial assets that are not held for trading (available-forsale financial assets), are initially measured at fair value.Any subsequent profits and losses resulting from changes in fair value, arising from quoted prices, are recognised directly in equity until the investment is sold or is impaired; the total profits and losses recognised in equity up to that date are recognised in the Income Statement for the period. Minor investments in other companies for which a market quotation is not available are measured at cost, adjusted for any impairment losses. Other financial assets for which the company has the intent o hold to maturity are recognised on the trade date and are measured at purchase price (being representative of fair value) on initial recognition in the Balance Sheet, inclusive of transaction costs other than in respect of assets held for trading. These assets are subsequently measured at amortised cost using the effective interest method. 246 Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements Other non-current assets, Trade receivables, Current financial receivables and Other current receivables, excluding assets eriving from derivative financial instruments and all financial assets for which quotations on an active market are not available and whose fair value cannot be reliably determined are measured at amortised cost using the effective interest method if they have a pre-determined maturity. If financial assets do not have a predetermined maturity they are measured at cost. Receivables with a due date beyond one year that are non-interest bearing or on which interest accrues at below market rate are discounted to present value using market rates.Valuations are performed on a regular basis with the purpose of verifying if there is objective evidence that a financial asset, taken on its own or within a group of assets, may have been impaired. If objective evidence exists, the impairment loss is recognised as a cost in the Income Statement for the period. Non-current financial payables, Other non-current liabilities, Trade payables, Current financial payables and Other payables are measured on initial recognition at fair value (normally represented by the cost of the transaction), in cluding any transaction costs.Financial liabilities are subsequently measured at amortised cost using the effective interest method, except for derivative financial instruments and liabilities for financial guarantee contracts. Financial liabilities hedged by derivative instruments are measured according to the hedge accounting criteria applicable to fair value hedges; gains and losses resulting from subsequent measurement at fair value, caused by fluctuations in interest rates, are recognised in the Income Statement and are set off by the effective portion of the gain or loss resulting from the respective valuation of the hedging instrument at fair value.Liabilities for financial guarantee contracts are measured at the higher of the estimate of the contingent liability (determined in accordance with IAS 37 – Provisions, Contingent Liabilities and Contingent Assets) and the amount initially recognised less any amount released to income over time. Derivative financial instrume nts Derivative financial instruments are used solely for hedging purposes, for the purpose of reducing foreign exchange rate risk, interest rate risk and the risk of fluctuations in market prices. In accordance with the conditions of IAS 39, derivative inancial instruments qualify for hedge accounting only when, at the inception of the hedge, there is formal designation and documentation of the hedging relationship, the hedge is expected to be highly effective, the effectiveness can be reliably measured and the hedge is actually highly effective throughout the financial reporting periods for which it was designated. All derivative financial instruments are measured at fair value, in accordance with IAS 39. When financial instruments have the characteristics to qualify for hedge accounting the following accounting treatment is dopted: I Fair value hedge – If a derivative financial instrument is designated as a hedge of the exposure to changes in fair value of a recognised asse t or liability that is attributable to a particular risk that could affect the Income Statement, the gain or loss resulting from remeasuring the hedging instrument at fair value is recognised in the Income Statement. The gain or loss on the hedged item attributable to the hedged risk adjusts the carrying amount of the hedged item and is recognised in the Income Statement. Cash flow hedge – If a derivative financial instrument is esignated as a hedge of the exposure to variability in the future cash flows of a recognised asset or liability or a highly probable forecast transaction that could affect the Income Statement, the effective portion of the gain or loss on the derivative financial instrument is recognised directly in equity. The cumulative gain or loss is reversed from equity and reclassified into the Income I Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements 247 Statement in the period in which the hedged transaction is recognised.Gains or losses associated with a hedge (or part of a hedge) which is no longer effective are immediately recognised in the Income Statement. If a hedging instrument or a hedging relationship is terminated, but the transaction being hedged has not yet occurred, the cumulative gains and losses recognised in equity until that time are recognised in the Income Statement at the time the transaction occurs. If a hedged transaction is no longer considered probable, the unrealised gains and losses that remain in equity are immediately recognised in the Income Statement. ividing the costs incurred by the total costs forecast for the whole construction). Any losses expected to be incurred on contracts are fully recognised in the Income Statement and as a reduction in contract work in progress when they become known. If hedge accounting cannot be used, the gains and losses resulting from changes in the measurement of the derivative financial instrument at fair value are immediatel y recognised in the Income Statement. Sales of receivables Inventory Inventory consists of work in progress on specific contracts and in particular relates to long-term construction contracts signed by Fiat S. . A. with Treno Alta Velocita – T. A. V. S. p. A. under which Fiat S. p. A. as general contractor performs the coordination, organisation and management of the work. Work in progress refers to activities carried out directly and is measured by applying the percentage of completion to the contract fee, thereby recognising the margins deriving from the work performed to date. The cost to cost method is used to determine the percentage of completion of a contract (by Any advances received from customers for services performed are presented as a reduction in inventory.If the amount of advances exceeds inventory, the excess is recognised as Advances in the item Other payables. Receivables sold in factoring operations are derecognised from assets if and only if the risks and rewards relating to their ownership have been substantially transferred to the buyer. Receivables sold with recourse and without recourse that do not satisfy this condition remain in the company’s Balance Sheet even if they have been sold from a legal point of view; in this case, an obligation of the same amount is recognised as a liability for the advances received.Assets held for sale Any amounts in this item will consist of non-current assets (or assets and liabilities included in disposal groups) whose carrying amount will be recovered principally through a sale transaction rather than through continuing use. Assets held for sale (or disposal groups) are measured at the lower of their carrying amount and fair value less disposal costs. Employee benefits The expense related to the reversal of discounting pension obligations for defined benefit plans are reported separately as part of the Group’s financial expense. Post-employment plansThe company provides pension pl ans and other postemployment plans to its employees. The pension plans for which the company has an obligation under Italian law are defined contribution plans, while the other post-employment plans, for which the company generally has an obligation under national collective bargaining agreements, are defined benefit plans. The payments made by the company for defined contribution plans are recognised in the Income Statement as a cost when incurred. Defined benefit plans are based on the employees’ working lives and on the salary or wage received by the employee over a predetermined period of service.The employees’ severance indemnity (trattamento di fine rapporto or TFR) is considered to be a defined benefit plan and is accounted for in the same way as other defined benefit plans. The company’s obligation to fund defined benefit plans and the annual cost recognised in the Income Statement are determined by independent actuaries using the projected unit credit m ethod. The portion of net actuarial gains and losses at the end of the previous reporting period that exceeds the greater of 10% of the present value of the defined benefit bligation and 10% of the fair value of the plan assets at that date is deferred and recognised over the remaining working lives of the employees (the â€Å"corridor method†); the portion of actuarial gains and losses that does not exceed this threshold is deferred. In the context of IFRS first-time adoption, the company elected to recognise all cumulative actuarial gains and losses at January 1, 2004 (date of first-time adoption of IFRS by the Fiat Group), although it has adopted the corridor method for those arising subsequently. 248 Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial StatementsThe liability for obligations arising under defined benefit plans and due on termination of the employment contract represents the present value of the obligation adjusted by act uarial gains and loses deferred as the result of applying the corridor approach and by past service costs for employee service in prior periods that will be recognised in future years. Other long-term benefits The accounting treatment of other long-term benefits is the same as that for post-employment benefit plans except for the fact that actuarial gains and losses and past service costs are fully ecognised in the Income Statement in the year in which they arise and the corridor method is not applied. Equity compensation plans The company provides additional benefits to certain members of top management and to certain employees through equity compensation plans. Under IFRS 2 – Share-based Payment, these plans are a component of employee remuneration whose cost is measured by the fair value of the stock options at the grant date recognised in the Income Statement on a straight-line basis from the grant date to the vesting date, with a counter entry to equity.Changes in fair v alue after the grant date do not have any effect on the initial measurement. The company has applied the transitional provisions of IFRS 2 and as a result the Standard is applicable to all stock option plans granted after November 7, 2002 but which had not yet vested by January 1, 2005, the effective date of the Standard. Detailed disclosures are also provided for plans granted before that date. Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements 249 Taxes Use of estimatesThe company recognises provisions when it has a legal or constructive obligation to third parties, when it is probable that the settlement of the obligation will require the outflow of resources and when a reliable estimate can be made for the amount of the obligation. The tax charge for the period is determined on the basis of prevailing laws and regulations. Income taxes are recognised in the Income Statement other than those relating to items credited or charged dir ectly to equity, in which case income taxes are also recognised directly in equity.Changes in estimates are recognised in the Income Statement for the period in which the change occurs. Deferred tax assets and liabilities are determined on the basis of all the temporary differences between the carrying amount of an asset or liability in the Balance Sheet and its corresponding tax basis. Deferred tax assets resulting from unused tax losses and temporary differences are recognised to the extent that it is probable that future taxable profit will be available against which they can be utilised.Current and deferred income taxes and liabilities are offset when there is a legally enforceable right to offset. Deferred tax assets and liabilities are measured by using the tax rates that are expected to apply to the period when the asset is realised or the liability is settled. The preparation of financial statements and related disclosures that conform to IFRS requires management to make est imates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and iabilities at the date of the financial statements. Actual results could differ from those estimates. Estimates are used in accounting for depreciation and amortisation, impairment losses and reversals of impairment losses on investments, the margins earned on construction contracts, employee benefits, taxes and provisions. Estimates and assumptions are reviewed periodically and the effects of any changes are recognised in the period in which the estimate is revised if the revision ffects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Provisions Treasury stock The cost of purchase of treasury stock is accounted for as a reduction of equity. The effects of any subsequent transactions with those shares are similarly recognised directly in equity. Dividends received and receivable Di vidends received and receivable from investments are recognised in the Income Statement when the right to receive the payment of this income is established and only if declared from post-acquisition net income.If dividends are declared from pre-acquisition net income, those dividends are deducted from the cost of the investment. Revenue recognition Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and when the amount of revenue can be measured reliably. Revenue is presented net of any adjusting items. Revenue from services and revenue from construction contracts is recognised by reference to the stage of completion (the percentage of completion method).Revenues arising from royalties are recognised on an accrual basis in accordance with the terms of the relevant agreement. Financial income and expenses Financial income and expenses are recognised and measured in the Income Statement on an accrual basis. Fiat S. p. A. and almost a ll its Italian subsidiaries have elected to take part in the national tax consolidation programme pursuant to articles 117/129 of the Consolidated Income Tax Act (T. U. I. R. ); the election has been made for a three year period beginning in 2004.Fiat S. p. A. acts as the consolidating company in this programme and calculates a single taxable base for the group of companies taking part, thereby enabling benefits to be realised from offsetting taxable income and tax losses in a single tax return. Each company participating in the consolidation transfers its taxable income or tax loss to the consolidating company and Fiat S. p. A. recognises a receivable from that company for the amount of IRES corporate income tax paid over on its behalf. In the case of a company