Theological Foundations and the Liberal Artss Free Essays

Religious Foundations and the Liberal Arts Existence goes before substance. â€Å"Holmes, 3. † The exsistence of people is important. We will compose a custom exposition test on Religious Foundations and the Liberal Artss or then again any comparable point just for you Request Now We are here to satisfy what God has guaranteed us. . An individual is intelligent reasoning being. â€Å"youtube. com,3†We must glimpse inside one’s self to know reality of what God has made arrangements for you, and looking outside yourself to make things entirety. Christianity ought to be a piece of life. Creation, the human individual, truth and the social command are establishments of Christian training. All manifestations are acceptable on the grounds that God has made everything and everything is great. The Christian school centers around God’s making of everything since everything is made by God. The human individual is intended to serve God in each limit throughout everyday life and in training. That God frantic us in His own picture advises us that in a huge universe that reflects God’s brilliance, people are exceptionally â€Å"crowned with greatness and respect. † â€Å"Holmes, 15. † Everything we do as people ought to be an impression of God. All facts are all God’s truth, any place it is found. Holmes, 17† If it is valid in any subject then it is God’s truth. Learning and thinking is intended to converge with Gods truth. Our job is to be envoys of Christ â€Å". Gnosticism doesn’t exist. Everybody had the ability to know all. Lines among mainstream and sacrosanct are nonexistence in a Christian. Mainstream schools focal point of training as it were. Common universities are just organizations for training. The seldom center religion and are not religious. Liberal trainings at Christian universities intermix confidence and instruction in each part of our lives. One’s whole self ought to be bettered in learning. Is the possibility of a Christian school, at that point, just to offer decent training in addition to scriptural examinations in a climate of devotion? â€Å"Holmes, 5† Caricatures of Christian school are frequently thought to be decent instruction with petition and book of scriptures study. Church or clergyman preparing is definitely not a sole capacity. An unmistakable Christian school incorporates confidence and learning. Each scholastic, sport, and extracurricular movement is based confidence. Christian universities take the demonstration of learning and attributes of confidence and set up them. Christian schools look for not compartmentalize parts of Christian confidence, yet consolidate Christianity overall in understudy circle, preparing understudies to consider all to be of life as a Christian. There is no detachment of confidence and instruction. Liberal instructions strengthen estimation of things and accurately puts an incentive upon things. To be intelligent is to be systematic. â€Å"Holmes, 30. All that we are and do is to serve and reflect God. This is the motivation behind our intelligent worth. Step by step instructions to refer to Theological Foundations and the Liberal Artss, Essay models

Character Names 19 Methods Tips for Naming Characters Step-by-Step

Character Names 19 Methods Tips for Naming Characters Step-by-Step Character Names: 19 Methods Tips for Naming Characters Step-by-Step Your character names have the capacity to change the discernment perusers have of your book and story.If you consider itcharacter names are really a particular scholarly gadget you can utilize most sneakily.And in the event that you need perusers to cherish, revere, and care for your fundamental character, giving them the best and most critical name can make all the difference.Use these strategies for naming characters in your book:Using infant name websitesThe Root-Meaning methodMash-up character naming methodThe Add-on methodDevelop-First naming methodMaking character names up from scratchNaming-by-time methodUsing like genuine names11 tips for preparing character names rightNOTE:Are you to give your characters a genuine home? Look at our VIP Fundamentals of Fiction and Storytelling Self-Publishing Program to figure out how. Get familiar with it hereNaming Characters Intentionally: Why Character Names MatterCharacter names have the ability to change your perusers view of your chara cter entirely.Lets utilize the case of names from How to Train Your Dragon, the energized film.Character name model: HiccupWhy this character name matters: This name is amazingly fitting to the sort of character Hiccup is. The purpose behind a senseless, frail name like this is on the grounds that that is the thing that the makers need you to consider when you hear the name. They need you to have low desires with the goal that when this character transcends, the enthusiastic effect is far more prominent than if he had a run of the mill legend name.You can utilize this equivalent belief system for lowlifess. One specifically with a well known name is from Harry Potter.Character name model: Lord VoldemortWhy this character name matters: From the start, Rowling created this name to be premonition. Truth be told, this character himself picked the name thus. As the creator, you can make your scoundrels name dependent on your goals. On the off chance that you need perusers to think little of them, pick a senseless name like Bob. In any case, on the off chance that you need perusers to fear the fury of your scoundrel, pick an all the more fitting name like Lord Voldemort.Character Name GeneratorsIf youre searching for the path of least resistance and would prefer another person accomplish the work in naming your characters, there are apparatuses online for that.Here are a portion of the top character name generators:Character Name Generator This one permits you to fill in a few diverse characterizing factors so as to deliver a character name that accommodates your character best.Fantasy Name Generator Are you composing a dream novel and need some character name thoughts? This generator offers a few unique choices for subject based character names for your dream book.Name Generator for Fun With this one, you can look over a few classifications, similar to miscreant names, rap names, superhuman names, and more.Name Generator This character name generator likewise gives you choices to limit in on insights regarding your character for an all the more fitting name. Notwithstanding, this one has more genuine names than interestingly made, so it might serve better if youre writing in the contemporary book genre.Writers Character Name Generator While arbitrary, this one may simply permit you to unearth your next fundamental characters name.Character Name GeneratorHow to Come Up With Character NamesNaming your characters is truly outstanding and most alarming pieces of composing a novel.Using one of these techniques will help facilitate the procedure while giving more excellent last results.#1 Baby Name WebsitesOne of the most well known strategies for thinking of new character names is to imagine theyre your babyliterally!Baby naming sites have been serving up characer names for scholars for years.Oftentimes, these sites significantly offer name implications, inclining names, and even names that were famous doing distinctive years.Here are some extraor dinary infant name sites to find your characters names:NameberryBaby Name WizardBaby Name CenterNymblerBaby NamesBabble Baby Names#2 Root-Meaning MethodWelcome to the most widely recognized, proven strategy to name characters in books.People utilize this strategy, in actuality, to name their youngsters, too!The root-meaning strategy essentially alludes to utilizing a center importance or conviction or even starting point of a name for imagery in your book.Here are a few instances of this:Tobias Kaya in The Saviors Champion: His name implies goodness and is particularly intended to line up with who his character is and his job in the series.Frodo Baggins in Lord of the Rings: Little do the vast majority know, the name Frodo began from the early English word frã ³d, which means astute by experience.Katniss Everdeen in Hunger Games: This books writer truly paid attention to the name meaning while creating her principle character. Katniss is a plant in the variety Sagittaria, which gen erally interprets from Latin as archer.You can without much of a stretch discover the implications of names by daring to infant naming sites. You can likewise type in a name you like to Google and it will typically pop up.#3 The Mash-UpOne of my undisputed top choice methods of making new names is to just pound genuine names together until I discover something that is genuine sounding yet additionally extraordinary to my reality and characters.This technique for thinking of character names is preferred learned through observing over a straightforward explanation:Josh and Riley = Joley, Jile, Rosh, RisheCasey and Michael = Cachel, Cachael, Casel, Misey, Miche, Michey, MaseyEmily and Rochelle = Emelle, Echelle, Romil, Romily, Rochil, RocilyObviously, a few blends will be superior to other people, yet this is a fast method to produce new yet sensible character names.Heres the bit by bit breakdown for how to make basic character names with this method:Choose or discover 2 genuine namesM atch them side by sideTake the principal half of the main name and blend and mach it with the last 50% of the second nameRepeat stage 3 however bad habit versaYou ought to have a rundown of a few diverse sounding namesChoose a couple to keep that you likeRepeat this procedure with a few sets until you have a list of character names to pick from#4 The Add-OnThis strategy is excessively like the past strategy yet with more freedom.This is another undisputed top choice and how I figure out how to concoct cool and fascinating names that are additionally one of a kind to my story.Instead of taking two names and coordinating the start of one with the finish of the other, essentially pick genuine names and trade out the endings or extra to them completely.Heres what this looks likeRebecca = Rebera, Rebilla, Rebyr, Rebine, ReborraTaylor = Tayr, Tayora, Tayrin, Taysila, TayserraCory = Corrin, Corel, Coreesa, Coryn, Corros, Cortsa, CortaJohn = Johva, Johrrin, Johk, JohreyThe ventures for this one are quite self-evident. Pick an arbitrary genuine name and just trade out the endings for a mix you make on your own.I consistently attempt to do differing mixes, recollecting that twofold consonants function admirably, as does changing the length of the vowel sounds by including or changing those letters.I do this regularly and keep a spreadsheet with names I like, as in the picture below.#5 Develop-First NamingSometimes picking a characters name too soon will make you subliminally form that character into somebody who fits that name.This can be terrible in the event that you need that particular character to act and act in a certain way.With this character naming technique, you will build up your character in full first and afterward pick their name. The purpose behind this is to guarantee youll compose that character with intention.For model: in the Harry Potter arrangement, the mind-set will in general be increasingly genuine. Rowling made Ron Weasley as comedic alleviation . While Ron is considerably more than that, the expectation is still for him to be a silly, entertaining character.The name Ron Weasley bolsters this development.Had she named him an increasingly genuine name like Reginald, Theodore, or Christopher, making those scenes may have been very different.The same can be said for another character called Draco Malfoy. This name is unmistakably more dim than it is clever, which is fitting for his character.The ventures for this character naming technique are simple:Download and round out this character improvement worksheet.Understand your characters job in the story. Do you need them to be not kidding, amusing, senseless, foreboding?List names that cause you to feel the method of your intentions.Ask companion and family to mention to you what each name makes them consider character wise.Narrow down your decisions to 3 and ask another group.Decide on the best-fitting name.#6 Make Them UpIf you need to have 100% special character names (like Lhonniadreah, a character in the book Im composing, Lhonni for short), youve got the opportunity to get creative.But youre an essayist, so you realize how to get creative.This specific strategy doesnt have some rules.Essentially, you can essentially concoct an arbitrary name. Maybe you have a base or a starting that you like.For model, my full unique name for the character referenced above was Lhonni. Be that as it may, I felt her character required a more drawn out name to fit with the customary style of the names in her culture.Secondly, I chose to pull from the normal letter coordinate ups this culture sees regularly. For this situation, the blends of the dr sound with long vowels is popular.I proceeded to make a few mixes of potential full names:LhonnidrayLhonniyadraLhonniodrinLhonnidraUltimately, the name I picked best fit her as a character, and I chose a short time later that her moms name would be Dreah, so her name is a namesake that is in like manner design for the way of life I created.Heres how you can imitate this process:Write down a sound or start or end of a name you like (this can be a - ly finishing, a debris starting, or even a - eer-center of a name.Decide in the event that you need the name to hold any critical significance the manner in which mine does. This doesn't need to be a similar importance. You can even discover base words in English or Latin to use.Take into account any world-explicit social effects on the name. Your reality building grows to even your characters name. Dont overlook this! (On the off chance that y

Best of the Best Ways on How to write a critical review By Experts

Best of the Best Ways on How to write a critical review By Experts How to write a critical review, it becomes a concern for students today. Critical review means to evaluate and summarise any information or ideas. In contrast, to write a critical review, the priority is that you understand the information or idea. And the second foremost priority is that you know how to summarize and evaluate that particular idea or information. It is a presentation of the strengths and limitations of a given text. Purpose of a Critical Review Summary Purpose of a Critical ReviewSteps1. Reading2. Analyze and examine all the elements.3. WritingImportant skills to write a Critical ReviewSearch for informationReviewing effectivelyContent of a Critical ReviewIntroductionSummaryMain BodyConclusionReferencesWrap up The primary purpose behind writing a critical review is to evaluate any book, article, or other types of information. It helps to increase the understanding of readers. It also helps the readers to analyze the writer’s thoughts and ideas. Writing a critical review always requires the reader to read any selected information in detail. It also requires the reader to read other relevant information so that he or she can present an effective and fair evaluation of the information. Steps There are three important steps that you have to follow when writing a critical review. These steps are as follow: 1. Reading Read the whole article to determine an overall thesis, methodology, and structure. It will help you to understand better the important points discussed in the article.Examine the structure, the reasons, or pieces of evidence used in the article for supporting the conclusions. 2. Analyze and examine all the elements. All the elements presented in the article should be analyzed and examined. These elements include structure, reasons, methods, evidence, conclusions, as well as logical connections in the concepts of the article. 3. Writing You should also formulate an effective thesis based on your evaluation of the whole article. This thesis will help you to acknowledge strengths as well as limitations of the article text.Make sure that this thesis is effective in answering the assignment.Select an effective structure that will allow you to support the thesis within a required page limitation. Important skills to write a Critical Review Search for information For writing a critical review, you have to first scan through the literature reasonably to understand the subject effectively. For this purpose, you should have an effective approach for searching the information. Reviewing effectively You should learn effective reviewing skills. You should question the information given in the article or book and present an evaluation, or judge it. Besides, this evaluation refers to analyzing the concept and content given the text, separating it into your main components, and understanding how these components connect, interrelate, and impact each other. Content of a Critical Review It would be best if you considered that generally, you could write the critical review in 1-4 pages in length. The structure of a critical review should be as follow: Introduction You should first provide the concept and context for an article that includes background information.Give the author’s name and article title.Identify why this information is significant and why it is worth writing a critical review.Present the article’s purposeDemonstrate a brief indication of the overall impression that you have regarding the article. Summary Summarize the main points from the article with examples.Present a brief explanation of the purpose presented by the author and organize the text.The summary should be no longer than 1/3 of the whole paper. Main Body Discusses and evaluates the article contents.Analytical summary of arguments, findings, and conclusions of the articleAnalyze the strengths, usefulness, weaknesses and the important features of article Conclusion Summarize the discussion presented in summary and main body.Give important recommendations and further explanation of your judgment to show the article’s fairness and usefulness.Comment on any future issues or implications regarding the article. References You should give the references that should be included at the end of the paper, and that helps explain the article. Wrap up The critical review should provide effective information, summary, analysis, and evaluation. While writing a critical review, you should be creative and very careful to write it. It would help if you considered that your critical analysis should not hurt someone’s feelings. Besides, you should summarize the main points discussed in the text. It would help if you defined the strengths and limitations in an organized and structured way so that it looks professional.

Racism A History Essay - 922 Words

RACISM: A HISTORY Name Course Date Abstract This essay will focus on the film Racism: a History. I picked the film over the other films offered, because it taught me many things about history of the Black Americans. It illustrates how race continues to justify economic misuse and injustices. It shows how people moved from their maternal land, bound in slavery, and killed. This happens when people view others as though they are not human beings. This film helps reveal the deception behind acquiring high culture and wealth in the powerful countries of United States and Western Europe. The artwork and palaces of the Flemish masters in Belgium were built upon the cut off hands of African citizens, often kids, and old people. If we look in horror at the dreadful events in most places of current Africa today, we must keep in mind that the world has a debt in blood. . Europe and the United States can never repay such debt. The central problem in this film is racism. The film explores racism on a worldwide scale. It considers how racist thoughts and practices appeared in the main religious world institutions and how European philosophers wrote them. If we review the scientific racism, inaugurated during the 19th century, we will understand how dishonored practices, such as phrenology gave an ideological explanation for slavery and racism. Another theme depicted in the film is torture and slavery faced by the Africans during the colonial period.Show MoreRelatedRacism and American History789 Words   |  3 Pagesone factor. What eventually led to the creation of racial barriers against working-class African American and Asian was not simply racism but the combinations of racism with other social, political and economic factors. 　　One of the most crucial factors that had contributed to racial barriers was definitely the racism among working class African Americans. The racism is best shown in the Plessy V. Ferguson case established in 1896.[ 100 milestone documents, â€Å"U.S. Supreme Court Plessy V. FergusonRead MoreHistory And Racism Of Canada1723 Words   |  7 PagesHistory of Racism in Canada My belief was that people of African descent were the only group that experiences racism, but when I migrated from the Caribbean to a multicultural country—Canada, I soon realize that my understanding of racism was inaccurate and did not reflect social reality. As a result of my new environment, I learnt that racism is solely based on supremacy where a person of a different background may justify their advantages/power by placing a negative meaning behind cultural differencesRead MoreHistory : Teachers, Textbooks And Racism1633 Words   |  7 PagesA Whitewashed History: Teachers, Textbooks and Racism. Textbooks can be wrong. Is it possible that watching the History Channel could be more informative than the average High School History class? Alia Wong points out in her article History Class and the Fictions about Race in America the topics of underqualified teachers, inaccurate textbooks and the inefficacy of history being taught at all grade levels. I, myself, can attest to this statement having been taught history by a teacher who taughtRead MoreRacism in American History X951 Words   |  4 PagesAmerican History X is clearly a film dealing with racism. The interesting thing about this film is the way in which the subject is treated. First of all, it is obvious that, though racism is always a difficult subject to deal with, American History X presents it without any reservations or dumming down. Second, the films figurehead for racism, Derek Vinyard (Edward Norton), is not an unintelligent redneck racist as films often portray them, but is in fact well-spoken, charismatic and intelligentRead MoreRacism - A History : The Color Of Money1063 Words   |  5 PagesReflection on Documentary: Racism – A History: The Colour of Money Documentary: Racism – A History: The Colour of Money provides a powerful illustration of the historical origins and basis of institutionalized racism. The six short episodes explore and chronicle centuries of European attitudes and practices regarding race and the transatlantic slave trade of Africans. It underscores how economics served as the driving force behind slavery. The documentary highlights that although slavery existedRead More Comparison Of Racism In History Essay1123 Words   |  5 Pages Comparison of Racism in History amp;#8220; I have a dream... where they will not be judged by the color of their skin but by the content of their character.; -Martin Luther King Jr. We have come a long way since the Civil Rights Movement in the United States. Our cities are filled with numerous minority groups with different religions and cultures. We live in a multicultural society where we donamp;#8217;t have to think about hate crime too much. We can feel safe when going to the cornerRead MoreRacism in American History X1021 Words   |  5 PagesRacism in American History X â€Å"Get the fuck out of my house!† exclaims Derek as he pulls down his wife-beater to reveal a swastika tattoo, â€Å"See this? That means not welcome.† American History X, directed by Tony Kaye, is a movie about the transformation of Derek Vinyard: a young neo-Nazi skinhead. Derek’s father, Dennis Vinyard, was a middle-class fireman who disagreed with many of the ideological changes–such as affirmative â€Å"black† action–happening in America at the time. His father died whileRead MoreA Brief History of Racism in America1039 Words   |  5 Pages It is unknown how long North America has been occupied. There were certainly people on the land far before Christopher Columbus alighted in 1492. However, the United States’ history shows a lucid feeling of dominance emanating from Europeans as they moved in to the New World. As time passed and the people who resided in North America change, it becomes evident that white Americans were exceedingly racist and not very accepting towards those who were not like them. Three groups in particular, NativeRead MoreRacism : A Very Broad And Deep History918 Words   |  4 PagesRacism is a word that has a very broad and deep history that is defined and interpreted in many different ways by many different people. According to dictionary.com â€Å"racism† is defined as â€Å"hatred or intolerance of another race or other races.† This word has been a part of my vocabulary ever since I was a little girl, my parents, grandparents, and extended family used to discuss this word often in very passionate conversations around the table at holidays. Racism was a word that was spat out of theirRead MoreRacism and Its Deep Roots in US History1688 Words   |  7 PagesRacism and Its Deep Roots in US History Throughout US history, white Americans often viewed the other races (or coloreds) as inferior. Even though slavery had been abolished, laws and practices inhibited the fundamental rights African Americans were entitled to. Thus the mentality of racism and prejudice thoughts had persisted in people’s minds. The novel To Kill a Mockingbird by Harper Lee is set in Maycomb County, Alabama during the timeframe of the 1930s. Citizens of Maycomb County abide by a

The Character of Joe Gargery in Great Expectations Essay

The Character of Joe Gargery in Great Expectationsnbsp;nbsp; nbsp; The protagonists brother-in-law, Joe Gargery, in the novel Great Expectations, written by Charles Dickens, is prominently humane, especially compared to the other characters. Although Pip is the psychological center of the book, Joe is the moral center. Pip struggles to be good; Joe merely is obedient by nature without apprehending it. Although Joe is not prosperous or knowledgeable, he still offers what he does know and have, to Pip. Joe provides a perfect example of however one conducts oneself in life; ones good nature always asserts itself at the end. With Joes humane intellect, he is like a father to Pip- giving him guidance, informing him what†¦show more content†¦Prosperous or impoverish, given Joes humane mind and good nature, he is willing- under any circumstances- to help those in need.nbsp; Another example of a humane deed committed by Joe is as follows on page 74, chapter 9 when Joe lectures Pip about deceit after he confides in Joe about the lies he told to his family about Miss Havishams: `Theres one thing you may be sure of, Pip, said Joe, after some rumination, `namely, that lies is lies. Howsever they come, they didnt ought to come, and they come from the father of lies, and work round to the same. Dont you tell no more of em, Pip. That aint the way to get out of being common, old chap. This illustrates that Joe is not only Pips friend, but more like a father figure in Pips life; Pip feels comfortable confiding in him, and is open to listen to Joe about what is right and what is wrong. Without Joe, Pip would be lost; he would not have anyone to guide him, tell him what is right and wrong, constantly remind him what is important in life, or to occasionally knock some sense into him. He stands out as a loving figure in Pips life. Joe and Pip share a relationship based on love and trust, easily likened to the relationship between father and son, or brothers. Without Joe, Pip would not be the same character or share any of the characteristics that he does now; he would be a despondent, ignorant, perplexed orphan.Show MoreRelatedFemales Influences on Pip in Great Expectations Essay856 Words   |  4 PagesFemales Influences on Pip in Great Expectations By Charles Dickens There are many influences on Pip’s life regarding his thoughts on women. This would therefore mean that Pip would take his views on women from those that were a played a major role in his life, for example: * Mrs Joe Gargery is Pip’s sister and has raised Pip because their parents have died. Mrs Joe Gargery has raised both Joe Gargery and Pip by hand as she is not happy with the wayRead MoreJoe Gargery Character Analysis716 Words   |  3 Pagesto care, love, and listen to him, and Joe Gargery was that person for Pip. In the novel, The Great Expectation, Joe Gargery, Pip’s brother-in-law who whole heartedly takes Pip in and raised him as his own, became a father to Pip. As the novel progresses, Joe eventually became more than a father; he was Pip’s confidant, his conscience, and Dickens uses Joe to bring a moral side to the novel. In The Great Expectations, Charles Dickens characterizes Joe Gargery as a commendable guy, who does thingsRead MoreThe Elements of Fortune and Contentment Dissected in Great Expectations by Charles Dickens688 Words   |  3 Pagesand jovial with your life? Joe Gargery showed that wealth doesn’t define one’s personality but personality defines ones wealth, Miss Havisham shows that wealth is everything but that emotions don’t matter, and Jaggers shows that some gentlemen have dispirited lives despite all of their riches. Characters in the novel such as Joe Gargery, Miss Havisham, and Jaggers represent that life is not always perfect whether someone is rich or poor. In the novel, Great Expectations, Charles Dickens uses theRead MoreDickens Techniques of Characterisation in Great Expectations1117 Words   |  5 Pagesof Characterisation in Great Expectations Many characters in Great Expectations are a rich and varied mix of personalities, in particular Pip, Joe Gargery and Mrs. Joe. The physical description of the characters is an example of the techniques used by Charles Dickens. Other techniques include the speech and habits of the characters, the characters interaction with others, the choice of the characters name and their surroundingsRead MoreCharles Dickens Great Expectations1335 Words   |  6 Pagesin the family was to help provide the money .Since the men were more superior than the women, they received more rights like the right to vote. In the novel Great Expectations, Charles Dickens uses the characters in the book to portray the gender roles, social classes and the changing of classes in the Victorian era. In Great Expectations, Charles Dickens shows the gender roles of men as living within different social spaces. Unlike most women, the men had the social existence that was free toRead MoreGreat Expectations Character Names Essay869 Words   |  4 PagesHello, 7H! The book that I’ve chosen for the Challenging Read Project is Great Expectations by Charles Dickens. Great Expectations is the thirteenth novel written by him; a few of Dickens other books are, A Christmas Carol, David Copperfield and Oliver Twist. Dickens is even viewed by many people as the ‘greatest novelist of the Victorian era’, an exceptionally prestigious title. How does Charles Dickens uses character names? Here are some examples: Abel Magwitch, the convict - The name MagwitchRead MoreAnalysis Of Miss Havisham s House 958 Words   |  4 Pagesthe middle of nowhere near a cemetery. His house is also the blacksmith shop. He lives with his mean sister and her nice husband, Mr. and Mrs. Joe Gargery. After his sister dies he leaves his house to go to London. Character: The Main Character of the book is Pip Pirrip. In the beginning of the book he is very young and lives with Mr. and Mrs. Joe Gargery his adopted family. In the beginning of the book he gets in trouble with a homeless man asking for food. When he turned a certain age, he wouldRead MoreGreat Expectations By Charles Dickens943 Words   |  4 PagesGreat Expectations written by Charles Dickens consist of many dynamic characters and literary elements that help develop the novel. Dickens introduces the life of the main character, Phillip Pirrip better known as Pip, as he works his way up in society. Along the way, Pip encounters many minor characters such as Biddy to help realize his full potential. Through the use of several literary devices, for example, characterization, conflict, and imagery, we take a young naà ¯ve boy and develop him intoRead MoreSymbolism Of Charles Dickens Great Expectations1017 Words   |  5 PagesCharles Dickens’ Great Expectations Great Expectations by Charles Dickens follows the life of the orphan, Pip. We first meet him as a tiny, terrified child in a village churchyard. Years later, through the help of an anonymous benefactor, Pip will travel to London, full of expectations to become a gentleman. But his life is already inextricably tangled in a mystery that surrounds a beautiful woman, an embittered recluse, and an ambitious lawyer. (barnesandnoble.com, Great Expectations) SymbolismRead MorePersonal Ambiguity In Great Expectations1397 Words   |  6 Pagesone seeks to analyze it. The search for self, as well as knowing and trusting one’s self is echoed through out literature humanity; it could be haunting and cause great trepidation, to hold on to a vision that could alter their judgement; as well can cause a fierce storm in the supreme realm that is objective truth. Great Expectations, by Charles Dickens, is a coming of age story of a young man named Pip, seeking to establish stability, as we ll as find meaning in his life through love and self identification

Example Essay Free Essays

Example Essay Most Americans spend about three to four hours a day watching TV, according to Nielsen Numbers. During this time Americans encountered commercials with promising product that improve your life. When it comes to love, the media uses sex to lure in the customer. We will write a custom essay sample on Example Essay or any similar topic only for you Order Now We see this form of advertising in recent products campaign such as the Dentine Ice â€Å"Practice Safe Breath† and the Axe â€Å"Apollo. † The campaign â€Å"Practice Safe Breath† had subliminal messages about sex. The first scene of the commercial was a couple in a car. The couple was about to kiss and a girl stops the guy and says â€Å"Wait, you have one right? The word â€Å"one† has a double meaning both refering to the gum and a condom. The guy puts his hand in his pocket and retrieves a packet of Dentine Ice. The girl smiles and grabs a piece of gum. The next scene of the commercial is about a Guy that is in a hurry. He goes into his friends room and says â€Å"Hey bud can you help me out. † The friend opens his night stand and pulls out a packet or Dentine Ice. For most guys night stands are the place where guys usually store their condoms. In both situations the gum was being used in context that could be confused with a condom. After the Guy gets the gum pack he rushes back to his girlfriend and begins to kiss her. The media knows that using sex as a â€Å"subliminal message† will produce an attention grabbing commercial. The audience then comes to the conclusion that if they buy Dentine Ice then maybe it will help them improve their love life. Some people might even want to be in the situations that are shown in the commercial. The body language shown by the characters in the commercial were very sexual. Most of the characters were eager to get intimate with each other, and needed the gum to for fill their needs. The commercial â€Å"Dentine Ice Practice Safe Breath† was named after a campaign called â€Å"Practice Safe Sex† that was supported by the non profit organization named Kush Kash Entertainment in 2011. The campaign promoted safe sex and sells condoms to prevent STD or teenage pregnancys. The commercial ends with the line â€Å"So you are prepared no matter how close you get† telling people to be ready with a pack of gum, in case of a close encounter with a partner. Another product that promotes improving your love life is â€Å"Axe Apollo. † In this commercial a girl is swimming in the ocean. She is about to get attacked by a shark, when a lifeguard jumped into the water to save her. The life guard was a handsome guy with enough strength to arm wrestle a shark to â€Å"save her. † He brought her to the shore; she woke up and took a deep breath. She inhaled the smell of the Axe body spray, and ran to a man in an astronaut suit. The astronaut takes of his helmet and reveals his face. He was a wimpy looking guy, nothing compared to the lifeguard that rescued her. The commercials main purpose was to tell men that if they wear Axe, they will be chosen over the hot guy. In society, the attractive girl will usually choose the strong, brave and handsome guy over a guy that isn’t strong or attractive. The only words that are said in this commercial are â€Å"Wear new Axe Apollo for your chance to go to space. Leave a man, come back a hero. † This is implying men if they wear Axe these men will be able to help their love life with females. If men wear Axe Apollo, that will help them find a women to have sex with. This will become a hero even if they are not sexually attractive like the lifeguard. This gives men a boost in their self-esteem while wearing Axe. The commercial implies that by wearing Axe Apollo, women will find men more physically and sexually attractive. These are two examples of how commercials sponsor products to possibly help your love life. The media uses subliminal messages using sex to sell products. Promising results to help your self-esteem or get you one step closer to have a relationship with someone. Some commercials are more upfront on promoting sex products than others. But over all they all serve the same purpose to try â€Å"to help people† have an easier love life with no problem. How to cite Example Essay, Essay examples

Australian Natural Proteins

Question: Discuss about theAustralian Natural Proteins. Answer: Introduction Australian Natural Proteins (AYB) is a company down under focused on the animal husbandry segment. The prime activity of this company used to be sheep and crop production. However, these activities seem to have been discontinued over the past few years and in the Year ended 30 June 2016 and Year ended 30 June 2015, the peak revenue of the company was $2.5k. Now the company is trying to venture into a new activity in the dairy industry and is looking to undertake a project in the Murray River region of Australia in dairy farming. The milk generated is expected to be sold in domestic and international markets. The strategy for entering into this sector seems to be through the acquisition of dairy farms and for auctioning this inorganic strategy of acquitting 5 dairy farms, it has appointed the lead manager for managing its fund raising and issued a prospectus. Of the 5 farms, 3 are in Finley of South New Wales and the other 2 are in Murray River basin. The Farm 1 has an estimated produ ction of 3.7 mn liters of milk and can be sold to generate revenue of$2.1 mn translating to an income per liter of 54 cents. The average milk output per cow in this farm is expected to be 12,000 liters per annum. The farm is 210 hectares (or 519 acres) with 411 milking cows, 189 R2 and 175 H2 Reifers. The Farm 2 has an estimated production of 3.9 mn liters of milk and can be sold to generate revenue of$2.1 mn translating to an income per liter of 54 cents. The average milk output per cow in this farm is expected to be 8,390 liters per annum. The farm is 220 hectares (or 544 acres) with 461 milking cows, 200 R2 and 75 H2 Reifers. The Farm 3 has an estimated production of 7.4 mn liters of milk and can be sold to generate revenue of$3.8 mn translating to an income per liter of 51 cents. The average milk output per cow in this farm is expected to be 8,173 liters per annum. The farm is 398 hectares (or 984 acres) with 980 milking cows, 140 R1 and 15 bulls. The Farm 4 has an estimated pro duction of 5.8 mn liters of milk and can be sold to generate revenue of$3.2 mn translating to an income per liter of 55 cents. The average milk output per cow in this farm is expected to be 7,647 liters per annum. The farm is 518 hectares (or 1,280 acres) with 850 milking cows, 320 R2 and 220 R2 Heifers. The Farm 5 has an estimated production of 3.7 mn liters of milk and can be sold to generate revenue of $ 2.1 mn translating to an income per liter of 58 cents. The average milk output per cow in this farm is expected to be 7,646 liters per annum. The farm is 388 hectares (or 959 acres) with 700 milking cows, 200 R2 Heifers. Overall, all the 5 farms will have an aggregate estimated production of 24.4 mn liters of milk and can be sold to generate revenue of$13.2 mn translating to an average income per liter of 584cents. The average milk output per cow in this farm is expected to be 8,863 liters per annum. In all the company will have 1,734 hectares (around 4,286 acres) with 3.4k adult milking cows, 900 R2 Heifers, 535 R1 Heifers. (Reuters, 2016) (Asx.com.au, 2011) The company was listed on the Australian Stock Exchange with outstanding shares of 3.15 mn. However, the trading has been suspended for some reason for the past few months. The last traded price was$0.29 which translates to a market cap of$8-9 mn. The company has secured agreements to buy the first farm of GRS Foods and is under negotiation to secure long term contracts of acquisition for the remaining as well. In line with this strategy, the company has appointed the lead manager. (Anon, 2016) Statement of Financial Position The items in the Statement of Financial Position analyzed are a) Total Current assets, b) Total non current assets , Total Current Liabilities, Total Stock Holder' equity. Total Current assets of the company for year ended 30 June 2016 is $ 535, 916. In comparison to the previous financial year ended 30 June 2015, the Current Assets have decreased from $1, 045, 766 to $ 535, 916. This represents a decrease of 49%. Current Assets in year ended 30 June 2016 comprises of cash cash equivalents of $ 535, 916 which is 100% of the Current Assets. For the previous year, mix of Current Assets was 17% in cash cash equivalents ($ 175, 341), loans 83% ($868, 259) and other current assets comprised of less than 1% ($2, 166). The company seems to be liquidating its current assets and converting it to cash. Hence all other Current Assets for year ended 30 June 2016 was probably the liquidation of the Current Assets in year ended 30 June 2015 and conversion to cash. This is because the company does not have any operations and have generated sales of only $ 2, 825 in year ended 30 June 2016 and $68 for year ended 30 June 2015 Total non current assets for year ended 30 June 2016 of $ 99, 428 comprising primarily of Property, Plant Equipment ($ 29, 756) and investments ($69, 672) in the mix of 30% and 70% respectively represented an increase of 1.22 x over the previous year ended 30 June 2015. In year ended 30 June 2015, non Current Assets were primarily represented by Property, Plant Equipment of $44, 676 (nearly 100%). Property, Plant Equipment has decreased by 33% for year ended 30 June 2016 compared to year ended 30 June 2015. This could be due to the depreciation charge. The company seems to be parking its current assets liquidated into cash and putting into investments due to the stall in operations Total Current Liabilities droProperty, Plant Equipmentd by 36% for year ended 30 June 2016 compared to the previous year ended 30 June 2015 from $814, 048 to $ 519, 511 respectively. This was mainly on account of 64% decrease in loans borrowings which represented 89% of the mix of Current Liabilities for the year ended 30 June 2015. Property, Plant Equipment decreased from $ 726, 468 to $ 263, 792. In year ended 30 June 2016, the Loans Borrowings comprised of 51% of the Current Liabilities. 49% of Current Liabilities at $255, 719 was represented by trade payables. Total Stock Holder' equity is $ 115, 833 in year ended 30 June 2016 compared to $ 276, 493 for year ended 30 June 2015. This represents a decrease of 58% over year ended 30 June 2015. The company has an accumulated loss of $ (19, 180, 961) compared to $ (17, 624, 768) for year ended 30 June 2015. This represents a 9% increase. The company has been accumulating losses due to stalled operations and spending costs. Hence the accumulated loss has increased by $2 mn for year ended 30 June 2016 over year ended 30 June 2015. The company has also been pumping equity to remain afloat over the period of time. In year ended 30 June 2016, the equity holders have pumped $1.2 mn for the year ended 30 June 2016 Stockholder Equity Total Stock Holder' equity is $ 115, 833 in year ended 30 June 2016 compared to $ 276, 493 for year ended 30 June 2015. This represents a decrease of 58% over year ended 30 June 2015. The company has an accumulated loss of $ (19, 180, 961) compared to $ (17, 624, 768) for year ended 30 June 2015. This represents a 9% increase. The company has been accumulating losses due to stalled operations and spending costs. Hence the accumulated loss has increased by $2 mn for year ended 30 June 2016 over year ended 30 June 2015. The company has also been pumping equity to remain afloat over the period of time. In year ended 30 June 2016, the equity holders have pumped $1, 395, 533 mn for the year ended 30 June 2016. However, given the situation, there is an increasing chance that the company cannot be classified as a Going Concern as per the Accounting Standards Board (Bloomberg.com, 2016) Statement of Profit and Loss The items in the Statement of Profit and Loss analyzed are Total (operating) revenues, Cost of Goods Sold, Total expenses (before income taxes), Any non-operating (or extraordinary) gains and losses, Earnings per share (EPS). Total (operating) revenues The company does not have any operations. Hence the operating revenues are close to negligible. For year ended 30 June 2016, the company had revenue of $ 2, 825 compared to that of $ 68 for year ended 30 June 2015. Cost of Goods Sold (if relevant) There is neither cost of manufacturing operations nor cost of goods sold since the operations have been discontinued. Total expenses (before income taxes) Inspite of no operations, the company still incurs fixed costs with respect to employees, contractor pay and other expenses. In addition there are financing expenses especially on working capitals spend. Total Operating expenses on Continuing activities of the company for YE2016 is $ 690, 759. In comparison to the previous financial year YE2015, the Operating expenses on Continuing activities have increased from $ 328, 597 to $ 690, 759. This represents an increase 1.1x. Operating expenses on Continuing activities in YE2106 comprises of other expenses of $ 325, 075 which is 47% of the Operating expenses on Continuing activities. 45% of the mix comprises of expenses for Consultant Contractor expenses. For the previous year ended 30 June 2015, 40% of the mix comprises of expenses for Consultant Contractor expenses mix of Operating expenses on Continuing activities while other expenses constituted another 40%. The employee benefit expenses halved from $40, 484 to $20, 883 from year ended 30 June 2015 to year ended 30 June 2016 while the financing expenses became 2x from $5, 593 in year ended 30 June 2015 to $17, 433 in year ended 30 June 2016. Financing expenses roughly constitutes 2-3% of the Operating expenses on Continuing activities. It is obvious that employees have been pruned from year ended 30 June 2015 to year ended 30 June 2016 and hence the expenses corresponding to them have reduced by 48%. This is in line with the fact that operations have been curbed and sales are on the diminishing side. This is because the company does not have any operations and have generated sales of only $ 2, 825 in year ended 30 June 2016 and $68 for year ended 30 June 2015 Any non-operating (or extraordinary) gains and losses There is a Loan write off by $(1, 668, 052) in YE 16. The revenue from discontinued operations has posted a loss of $858, 259 in year ended 30 June 2016. In year ended 30 June 2015, the loan writes off was $2, 526, 311. Due to the operations being discontinued progressively loan which has been part of the Current Assets has been becoming non performing and the company has been taking continuous write offs in the past 2 years of year ended 30 June 2015 and year ended 30 June 2016. In all, in the past 2 years, there has been a write off of $3.4 mn. This is also evident in the analysis of Current Assets, where loans of $ 868, 259 in year ended 30 June 2016 have become nil in year ended 30 June 2015. Earnings per common share (EPS) The EPS has marginally been better from -1.89 in Year ended 30 June 2015 to -0.49 in Year ended 30 June 2016. Owing to the loss of $2,860,866 in Year ended 30 June 2015 reducing to $1,556,193. The biggest contributor for the loss in Year ended 30 June 2015 was the loan write off of$2, 526, 311 which was 86% of the loss after tax for Year ended 30 June 2015 Statement of Cash Flow net cash inflow (outflow) from operating activities The receipts from customers, payments to suppliers / employees / others, interest received constitutes the CFO. The total CFO for Year ended 30 June 2015 was $462,064 compared to $502,710 for Year ended 30 June 2016. This also represents a 109% increase in the payments to suppliers / employees / others. Given the suppressed level of operations that company has received only $2,500 of its receivables from customers. net cash inflow (outflow) from investing activities The company has invested $69,572 in Year ended 30 June 2016 for CFI. In the previous year Year ended 30 June 2015, the company seems to have sold $27,300 of Property, Plant Equipment. This points to a scenario where the company is trying to change its business line by selling existing Property, Plant Equipment and buying new Property, Plant Equipment. This is in line with their announcement where they have appointed a lead manager investment banker for their fund raising activity. net cash inflow (outflow) from financing activities The company has been funding its new business model from issuing convertible instruments where convertible loans are converted into equity. This amount raised is $1,082,334in Year ended 30 June 2016 compared to $626,577 in Year ended 30 June 2015. The company has repaid $137,200for loans and $12,277 for hire purchase obligations for Year ended 30 June 2016. In the previous year of Year ended 30 June 2015, $32674 is repaid for hire purchase obligations. net increase (decrease) in cash during the year Overall, there has been an increase in CCE by $360,575 for Year ended 30 June 2016 compared to $159,139 for Year ended 30 June 2015. Thus the CCE has more than doubled. Primarily, the increase has been on account of infusion of cash from the convertible loans into equity of $1,082,334 in Year ended 30 June 2016. Thus the CCE at the end of the year in Year ended 30 June 2016 was $535,916 which represents a 4x of the CCE of $175,341 for Year ended 30 June 2015. Conclusion Thus it is clear that the company is in a phase where it is changing its business model from being a crop production company to a dairy farming company. The company is choosing an inorganic route to develop scale in this business by acquiring 5 farms for which definitive agreements seem to have been under negotiation. As a result, currently it has pumped equity in the company and is also raising money from the market by floating a prospectus. Currently, therefore, its cash flows are under strain. In undoing its earlier business, it has liquidated its working capital and sold its Property, Plant Equipment. It has used the cash available through this in addition to the equity infusion to buy Property, Plant Equipment and create a war chest for acquisitions of the 5 dairy farms. The amount to be raised from the market will add to the war chest. The company was listed in the Australian stock exchange earlier and it seems due to the change in the business plan, the company has got itsel f delisted. It is looking for a fresh listing by raising money from the market. (Australiannaturalproteins.com.au, 2016) Recommendation The company has very little track record of the dairy business. Moreover, the risk for the investors is enhanced since this is not a steady operating model with years of history. Moreover the company is substantially using investor money to commence this business which means that the skin of the company promoters in this game is limited who have invested from the returns they derived in the earlier business. The earlier business also does not seem to show any traction and year on year losses have been accumulated. Hence it is recommended that investors do not invest in this company until their operations are stabilised and the proof of the pudding is evident. References and Bibliography References Anon, (2016). [online] Available at: https://www.intelligentinvestor.com.au Home Companies AYB [Accessed 21 Sep. 2016]. Asx.com.au. (2011).Announcements Search Results. [online] Available at: https://www.asx.com.au/asx/statistics/announcements.do?by=asxCodeasxCode=aybtimeframe=Dperiod=M6 [Accessed 20 Sep. 2016]. Australian Natural Proteins. (2016).AProperty, Plant Equipmentndix 4E - Preliminary Final Report, ASX Listing rule 4.2A. Australiannaturalproteins.com.au. (2016).Home | Australian Natural Proteins. [online] Available at: https://www.australiannaturalproteins.com.au/ [Accessed 20 Sep. 2016]. Bloomberg.com. (2016).AYB:ASE Stock Quote - Australian Natural Proteins Ltd. [online] Available at: https://www.bloomberg.com/quote/AYB:AU [Accessed 21 Sep. 2016]. Reuters. (2016).${Instrument_CompanyName} ${Instrument_Ric} Analysts | Reuters.com. [online] Available at: https://www.reuters.com/finance/stocks/analyst?symbol=AYB.AX [Accessed 20 Sep. 2016].

The House at the Center of the Family free essay sample

Birds chirping, wind blowing, balls bouncing. My grandparents’ backyard situated in North Andover, Massachusetts is the ideal place to visit during the dog days of summer. It lies between a quaint neighborhood park, which has recently been remodeled, and Sutton Street, the town’s busiest road. Children on bikes and babies in strollers race down the connecting road in front of the house waving to neighbors as they pass by. The delicate structure of the house is intricate. It is painted red with a wall of rusty red bricks wrapping around a wide rectangular window in front of the living room. Above the white front door are engraved swirls that roll over each other like waves in the ocean. Behind this dainty cape style home lies a sparkling blue pool. The radiant red orange light from the searing summer sun floats above this pool’s crystal blue waters creating a milky orange juice appearance. We will write a custom essay sample on The House at the Center of the Family or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My younger cousins wearing blue and green printed trunks fly high into the air as they jump from the diving board nearest the fence deep into the pool’s cooling water. Large water droplets dance through the air whenever one of their small scrawny bodies smacks the water. They reappear, shaking their heads back and forth, before swimming off to the shallow end to regroup with their cousins. Throughout the afternoon, they swim, laugh, and talk as our parents watch from green lawn chairs at the rear of the yard next to the black intertwined fence separating my grandparents’ yard from their neighbors’. My cousins, Emily, Ally, and Lucy, and I, surround the badminton court at the right of the pool. We break into teams- Lucy with Emily, myself with Ally- before we chase after the white feathered birdie, then hitting it with our elongated rackets as many times as we can in a row. We loop the birdie through the air, keeping it lifted off the ground. Every other week during the summer, my family gathers at my grandparents’ house for family cookouts. We all like to get together during the summer; not just because the weather is ideal in the summer but also because that is the only time we are able to see them, besides Christmas of course. My immediate family and I live about two hours away from the rest of our family. Therefore, it is inconvenient for us to travel up to my grandparents’ house on the weekends. We can only visit on occasion due to these time reasons. So when we all get together, we treasure every moment. It is as if we had been together nonstop; we talk as if no time has passed. For instance, my cousin Ally and I have been best friends since we were born. We are only seven months apart; she was born in October 1997 and I was born in May 1998. And when we see each other, we give each other a big hug and go off into the my grandparents’ living room to discuss everything new and important that is occurring in our lives at the given moment. We have grown close over the years; we are almost inseparable to this day some might say. When the sun sinks below the horizon after a long day of laughing in the pool and fooling around on the imaginary badminton court, my cousins and I adventure off to the basement with our wet chlorine drenched hair tied back in ponytails and our clothes anew. We sit in a circle on a soft red carpet that stretches across the entirety of the floor. This is when we play games. One of our favorite games is called â€Å"commercials.† Commercials is a game which requires us to create our own product and create a convincing commercial for it. The goal of the game is to create the funniest, most entertaining commercial we can possibly think of. We only get a 30 second time slot and only two minutes to think of how we will advertise the imaginary product given to us. We can use anything we can find in the basement to better suit the commercial. Whoever comes up with the most entertaining commercial receives the privilege of being first in line for my grandfather’s fresh-off-the-grill cheeseburgers. It’s not much, but it’s definitely worth it when there are 20 other family members already lined up ready to gobble up his juicy cheeseburgers. Other games we play are â€Å"Dance 101† which is a game we play that showcases our stylish dance moves, and â€Å"House† which is a game we play with our youngest cousins and roleplay life as adults with children. However these games do not call for a winner, so no free cut-the-line passes are given. Our imaginary games of make believe have always been a great bonding opportunity for all of us. North Andover, Massachusetts is a very important town in my life. It’s where immediate family originates from and my extended family currently resides. If it wasn’t for my grandparents’ house, I wouldn’t be so close with my family. Almost every family gathering takes place at their house. I have countless memories of my family at my grandparents’ house: swimming, badminton, walks to the neighborhood park, eating my grandfather’s juicy homemade burgers, or having silly competitions with my cousins. All of these have a special place in my heart. My family is very important to me and if it wasn’t for my grandparents’ house, we wouldn’t be so close.

Free Essays on Outsiders

Author: S. E. Hinton Title: The Outsiders Date of publication: 1967 Plot synopsis: The Outsiders is a story about a controversy between two groups in a town: the Greasers, the poor "tough guys" from the east side of town, and the Socials, or Socs, the richer group from the west side of town. The narrator of the story is Ponyboy Curtis, a 14-year-old orphan who lives with his two older brothers, Soda and Darry. His parents were killed by a car crash years ago. He is a good athlete and student, but is not treated the same as the richer students at his school. He knows this is because of his juvenile delinquent appearance. Ponyboy has long hair that he greases back, a symbol of him being in the gang. Ponyboy is not happy with his situation: Darry is way too protective of him and he is always afraid of a Soc jumping him. One night Pony and Johnny are cornered in a park by a group of drunken Socs. One of the Socs tries to drown Pony. He goes unconscious and when he wakes up, he sees that Johnny has killed Bob, one of the Socs. The two boys go to their friend Dally and he gives them money and directions to a church. There they hide out for a week, and then Dally comes to find them. After eating at Dairy Queen, they return to the church and see that it has caught fire. A group of schoolchildren are stuck in the burning building. Pony and Johnny jump in to save the children. Pony gets out relatively fine but Johnny badly burnt. In the newspaper, the boys are mentioned as heroes, even though they are still wanted for murder. Pony is fine, but Johnny is badly hurt and he will never walk again, if he even lives. Soon after, the Greasers fight the Socs. The Greasers win, and when Dally and Pony go to tell Johnny that they won, he dies during their visit. Dally is destroyed by this, and runs off. Later he calls Pony's house to tell him that he robbed a store and is being chased by the cops. They go to meet him, and see him shot down a... Free Essays on Outsiders Free Essays on Outsiders Author: S. E. Hinton Title: The Outsiders Date of publication: 1967 Plot synopsis: The Outsiders is a story about a controversy between two groups in a town: the Greasers, the poor "tough guys" from the east side of town, and the Socials, or Socs, the richer group from the west side of town. The narrator of the story is Ponyboy Curtis, a 14-year-old orphan who lives with his two older brothers, Soda and Darry. His parents were killed by a car crash years ago. He is a good athlete and student, but is not treated the same as the richer students at his school. He knows this is because of his juvenile delinquent appearance. Ponyboy has long hair that he greases back, a symbol of him being in the gang. Ponyboy is not happy with his situation: Darry is way too protective of him and he is always afraid of a Soc jumping him. One night Pony and Johnny are cornered in a park by a group of drunken Socs. One of the Socs tries to drown Pony. He goes unconscious and when he wakes up, he sees that Johnny has killed Bob, one of the Socs. The two boys go to their friend Dally and he gives them money and directions to a church. There they hide out for a week, and then Dally comes to find them. After eating at Dairy Queen, they return to the church and see that it has caught fire. A group of schoolchildren are stuck in the burning building. Pony and Johnny jump in to save the children. Pony gets out relatively fine but Johnny badly burnt. In the newspaper, the boys are mentioned as heroes, even though they are still wanted for murder. Pony is fine, but Johnny is badly hurt and he will never walk again, if he even lives. Soon after, the Greasers fight the Socs. The Greasers win, and when Dally and Pony go to tell Johnny that they won, he dies during their visit. Dally is destroyed by this, and runs off. Later he calls Pony's house to tell him that he robbed a store and is being chased by the cops. They go to meet him, and see him shot down a...

Outsourcing Term Paper Example | Topics and Well Written Essays - 500 words

Outsourcing - Term Paper Example Human resource department is usually not the basic area of operations of a company therefore costs associated to this department are usually high. All companies are not able to operate their HR departments efficiently. Outsourcing gives the HR department in specialist hands. Employment associated risk like employee law suits are reduced as a result of HR outsourcing (Benefits of Outsourcing, 2011). Lawsuits can cause financial problems for the firm and can also tarnish the reputation of the company. HR outsourcing to a specialist firm can also enhance the performance of hired employees. HR firms provide training for employees and this is the reason of increased performance. There are also problems associated with HR outsourcing. By outsourcing an important division of the company like human resource a divide between firm’s objectives and employees may happen. Employees should be hired keeping in mind the overall goals of the company and organizational culture. HR outsourcing may also be a problem because it may involve risking inside information to outside people. Company will have to inform the HR firm about its future plan in order to tell them what kind of employees they want to hire. This will involve risking inside information to other companies. United Parcel Services is a well known example of outsourcing HR. The company has outsourced its human resources to eight different Human Resource Outsourcing companies (Alderton, 2005). The company is a great example as it is using many HR companies at once. UPS has also started communication portals between HR companies and employees so that their concerns are duly noted. PepsiCo is another large name that has outsourced its HR department (HRO Today 2009). The company thinks that HR outsourcing blends well with its operations. PepsiCo has outsourced benefit administration and contact center support to a HRO firm. This shows that

What is opera (with reference to Moses and Aron by Schoenberg) Essay

What is opera (with reference to Moses and Aron by Schoenberg) - Essay Example Snowman defines it in passing as â€Å"an art form that aspires to combine all the others†1 and goes on to chart the history of opera as a pastime of the elite which started in the Renaissance, reached its peak in the nineteenth century and began to decline in the twentieth century. This paper looks at the nature and purpose of opera in the twentieth century with specific reference to the unfinished masterpiece Moses and Aron which was written by classical composer Arnold Schoenberg (1874-1951) between 1930 and 1932. In the mediaeval period most people encountered formal music principally in religious settings but after the great turbulence of the Reformation, there came a time of gradual extension of musical performance into the salons of high society. Wealthy patrons of the Renaissance commissioned music to be written for special occasions such as weddings and coronations. In France the ballet form emerged, and in Italy genres such as the pastorale became popular: â€Å"The attraction of the pastorale consisted therefore, not in the plot but in the scenes and moods, the sensuous charm of the language, and the delicately voluptuous imagery, at which the Italian Renaissance poets excelled.†... tieth century new genres, and notably also technology such as gramophones and radio, extended the range of genres for musical production available and brought musical performances to still further sectors of the population. Schoenberg’s compositions were, however, unreservedly directed at the music-loving elites, and his choice of theme for his own modern opera harks back to the religious heritage of the Old Testament. Snowdon describes the changes that opera had undergone in the intervening centuries as a negative process: â€Å"opera has become at best a museum of art, a kind of old-fashioned religion re-enacted inside great temples before a dwindling audience of the devout.† 3 This description fits the more intellectual style of opera and it can be contrasted with what Snowman calls the â€Å"dumbing down of a once great art form to the point where any appeal it has beyond the narrow world of the cognoscenti is necessarily derived from the imposition of hype, shock and bogus sex appeal.†4 Schoenberg’s Moses and Aron is musically difficult, both to perform and to listen to, and it deals with ancient themes using heavy moral and religious overtones. It hardly seems likely to attract a wide audience, but for Schoenberg, the composition of both text and musical score seem to have meaning beyond the immediate context, serving to some extent as a life’s work, or a summing up of the most important elements in his own view of the world that he wants to leave for posterity. Schoenberg had a complex religious background, being born a Jew in Roman Catholic Austria, and then converting to Protestant Christianity before returning to his Jewish roots in later life.5 This return was provoked by the rising anti-Semitism that was gaining ground in central Europe in the early

Using The Evaluation Framework Economics Essay

Using The Evaluation Framework Economics Essay The possession of an ownership advantage gives a firm the opportunity to sell goods overseas but it fails to explain why this is carried out through production in the foreign market rather than exporting to the foreign market. As a result, there is the need for an evaluation framework. LEARNING OBJECTIVES By the end of this Unit, you should be able to understand and grasp the following: the importance of an evaluation framework; the 4 criteria of the evaluation framework; assess the contribution of MNEs in a foreign country by using the Evaluation Framework. THE EVALUATION FRAMEWORK The contribution of MNEs to the development of the host nation, more particularly developing countries or LDCs has been the subject of much debate over the years. Whilst it is generally accepted that MNEs do contribute by way of technology transfer, skills diffusion and by bringing much needed finance capital, nevertheless criticisms abound as to the negative impact of MNEs in that they are viewed as exploiting the local labour force, they transfer outdated technology, and they strip the LDCs of much needed resources. However, MNEs were and still remain a very important ingredient of growth, especially for developing countries. This is why it is crucial for a host countrys government that it should be able to assess FDI in a policy context. The latter process is usually done by way of an Evaluation Framework. An evaluation framework usually encompasses 4 criteria. 3.3 Efficiency of Resource Allocation Efficiency of resource allocation relates to the extent to which there exist complementarities between of economic interests between the multinationals and the host countries. In a similar vein, it highlights the following: under what conditions do the operations of the TNC in a host country contribute to the world economic welfare that could not be achieved before? However, the presence of MNEs in host countries is often prompted by government-induced imperfections including protection from imports. Such a situation mainly occurred when countries were adopting an import substitution industrialization strategy. Adopting an import-substitution strategy entailed a high level of protection, via tariffs, import restriction measures and quotas, which discriminated against exports via explicit and implicit tax of export activities and an overvalued foreign exchange rate. Also, the government used investment license, differential taxes, tax holidays, exemptions and remissions to influence resource allocation between industries and sectors. The proponents of IS strategy firmly believed that they would be able to meet the domestic demand for manufacturing products; provide employment opportunities for skilled labour; ease pressure on the balance of payment and strengthen the long term productive capacity of the economy by importing the production technology via foreign firms  [1]  and by using the infant industry argument. Under such an era of protectionism  [2]  , MNEs were mainly regarded as being of a market-seeking  [3]   nature. Firms set up plant within foreign nations in order to supply their national markets in the most profitable way possible. The key location advantages (in Dunnings terminology) which determined these market-seeking investments were the cross-border transport and communication costs; artificial barriers (import restrictions) to trade in goods and services; the size, income per capita and the expected growth of the local market. Though cost considerations were deemed important and even decisive in certain marginal markets, an efficiency-seeking motivation was deemed to be of a very secondary nature (Pearce, 1999). However, the overwhelming consensus is that IS was a failure  [4]  . IS strategy has turned out to be self-defeating since it has resulted in huge increases in imports of equipment and inputs while transfer pricing constituted a severe drain on foreign exchange. Also, IS granted excessive protection to industries producing inefficiently non-essential goods for high-income elite. Furthermore, fiscal credit and exchange rate policies, coupled with subsidies on imports of capital goods, made it possible and advantageous to entrepreneurs to rely on high capital intensive equipment produced abroad and technology unsuited to the factor proportions prevailing in less developed countries. As a result, a new orthodoxy emerged in the late 60s and early 70s which stressed the role of exports of labour intensive manufactures as an engine of growth. This represented a return to the static theory of comparative advantage with trade based upon different factor proportions prevailing in various countries which meant that the pendulum turned full swing for development policy in LDCs from import substitution to manufactured exports. Export oriented strategy not only encourages free trade  [5]  , but also the free movement of capital, labour, enterprises and an open system of communication. It also entailed more efficient allocation of resources with firms competing internationally  [6]  based on their relative comparative advantages. These considerations, coupled with the emergence of trade blocks, were factors motivating changes in the strategic orientation of MNEs. MNEs underwent a complete restructuring of their global and regional supply profiles. This entailed locating  [7]  manufacturing operations in only a few countries but exporting for a wider market. Each subsidiary were opened to a fully competitive market situation which permitted the realisation of economies of scale and the attainment of optimal efficiency in production (Pearce, 1999). The where to produce clearly gained in prominence during such an era which led to MNEs redistributing their unchanged ownership advantages in order to create an international network of subsidiaries  [8]  which optimised their supply of established range of products. Thus, investments undertaken by MNEs were mainly of an efficiency-seeking nature. However, one should not underestimate the crucial role played by the government during that period. It was not only the choice of trade strategy but also the appropriate role of government policy which was at the heart of the development issue. For example, export-oriented growth and appropriate macroeconomic policies  [9]  were mutually of economic development in the NICs. The integration of NICs into world and regional economies was essential for their long-term growth. This required less government intervention and greater reliance on private initiatives and market forces. It provided an environment conducive to foreign investment and domestic entrepreneurship. The Government was expected to actively promote economic growth and use its resources to direct and support the private industry. It was the pursuit of such appropriate policies by these developing countries governments permitted shifts in their pattern of international specialisation in response to the changing structure of their comparative advantage at different levels of industrial development. As a result, the efficiency of resource allocation improved, the rates of growth accelerated, with benefits accruing to all concerned. DISTRIBUTION Distribution relates to the extent to which the gains arising from the MNEs operations are distributed between the partners. The host country would demand a fair share of the benefits created by the investment. However, the identification of a fair distribution is very difficult since it is almost impossible to price correctly some contribution such as technology diffusion and managerial expertise which are intangible in nature. In addition, the issue of distribution is even more contentious especially when profits of the multinationals are due less to the efficiency of resource allocation and more to market distortions or imperfections created and sustained in the first place by the government to attract these foreign firms. Also, the distribution of such rent is influenced by the relative bargaining strength of the multinationals and the host governments in the light of factors such as tax concessions, tariff protection and labour training. In this light, it may be argued that there is a direct relationship between the bargaining strength of the host country and its level of industrialization such that, the lower the industrialization level, the weaker its bargaining power. Finally, host nations are unable to extract their fair share of benefits because imperfections in the market for factors of production in which the multinationals are strong permits them to earn monopoly rent on these factors. SOVEREIGNTY Sovereignty relates to the ways in which the multinational may compromise the economic independence of host nations in either the short or long term. It highlights how the behaviour of multinationals may compromise the effectiveness of certain aspects of the host countries policies. For example, the intra-group transfer of rent, via transfer pricing practices, may undermine the autonomy of the host countries in areas such as fiscal policy, monetary policy, trade policy and its attempt to control and organize the structure of industries. SELF RELIANCE Self-reliance relates to the ways in which the operations of the multinational may undermine the viability or independence of local firms or enhance their potential. The self-reliance issue also crops up during the investigations of the impact of multinationals on the industrial structure of the host nations; for e.g. the level of concentration and/or modes of operations. It is also concerned with whether the operations of multinationals in the host nations may either enhance or hold back the availability of particular types of skills for local enterprises since there are claims that multinationals remunerate better their employees than local enterprises. However, there is no reason as to why the relationship between local enterprises and multinationals should be a competitive one. They may in fact complement each other rather than act as rivals. For e.g. multinationals may have recourse to indigenous forms for their supply of inputs and this may lead to significant benefits for the indigenous firms by way of improved technology, better quality control procedures and diffusion of skills. EXERCISES 1. MAURITIUS CASE STUDY Mauritius is unique in having had a wealthy class of sugar plantation owners who were actively seeking to diversify their investments in the first years of independence. They have experimented with horticultural and industrial exports, as well as with tourist facilities, for many years. It took the arrival of Hong Kong and Taiwan textile firms to get industrialization going, however. And South African hotel chains first brought the tourist facilities up to world class standards. Why couldnt they do it alone? The key missing ingredient was the much vaunted keystone of the new economy: knowledge. Mauritian investors lacked the depth and breadth of knowledge needed to create viable industry and tourism on their own. The overseas Chinese and South African investors brought in-depth knowledge of how to run an efficient firm. They also had intimate knowledge of customers and their preferences, as well of what the competition was offering. They were able to train the Mauritian workforce, interspersing production lines with faster Chinese workers and more flexible Indian ones to bring up productivity. Domestic investors, whether the sugar barons or more locals of more modest and ethnically diverse origins, unanimously reported that they were not squeezed out by foreign investment. On the contrary, they worked with, learned from, and in many cases bought out foreign investors. Ethnicity has been handled delicately in Mauritius, in surprising contrast to analysts predictions at independence. The few dozen Franco-Mauritian sugar barons who controlled the economy at independence in 1970 faced the classic South African nightmare of being washed into the sea. The majority of the electorate comprised landless descendants of cane-cutters brought in from the Indian subcontinent as contract labor. Yet Mauritians found a stable accommodation, in both politics and the economy. The constitution explicitly recognizes ethnic minorities, providing for 10 percent of parliamentary seats to go to also rans from ethnic minorities that would otherwise not be represented. The tiny new polity attained in two decades an economic transition from monocrop Sugar Island to a balanced economy in which textiles, tourism and sugar are the pillars. New forays are being made into business services, information technology and other diverse export products. Indo-Mauritians are still minimally represented as entrepreneurs, though they dominate the civil service. Sino-Mauritians, hitherto concentrated in smallscale commerce, enhanced their status through association with Hong Kong and Taiwan industrialists whose knowhow and investment initiated the textile sector. Economic tensions are worked out in annual tripartite negotiations between labor, government and employers, most of whom are Franco-Mauritians. Sound institutions have played a critical role in the process. The rule of law has prevailed consistently. The sturdy financial sector, led by Mauritius State Bank since 1828, provides investment capital to both domestic and foreign investors. The British tradition schools graduate fully bilingual, often tri- and quadrilingual students, whom employers find a great asset in the new global economy. Foreign And Local Investment In Mauritius Mauritius was chosen as a case study because it has a reputation as a country in which foreign investment has played a critical and unanticipated role in industrialization, driven largely by good policies. The case study bore this out, but added great complexity to the portrait. Ethnicity was a complicating factor that could have derailed growth, and sound institutions played as important a role as policies in its success. An Overview of Investment Policy and Performance in Mauritius In the 1960s as independence from Britain approached, James Meade and Burton Benedict published several studies that foresaw a bleak economic and political future for Mauritius.11 Meade proposed strategies to improve the standard of living while taking into consideration projected continuing rapid population growth (then over 3% per year). He foresaw pressures of population growth on economic resources on this small volcanic isle and suggested several mitigating strategies, including increasing productivity, encouraging emigration and family planning. Burton Benedict challenged Meades proposed solutions, asserting that even if Meades suggestions on ways to increase productivity were followed, this would not produce results strong enough to counter the population growth problem. To the Malthusian logic in these first analyses, Benedict added concern over the future political stability of Mauritius. He analyzed the 1953 and 1962 censuses and documented the impact of ethnic, religious, caste and linguistic fragmentation on local politics-from the national level to the squabbles over a repair contract for a small town road. He began with the observation that Mauritians rarely identified themselves and others as Mauritians. In 1962 people from the Indian subcontinent were the majority, but did not comprise a single ethnic group. 50.5 percent of the population was Hindu and 16.2 percent Muslim Chinese comprised 3.4 percent of the population, and the General Population, mainly Creoles and Franco-Mauritians constituted 29.9 percent. Although Africans had been brought to Mauritius in slavery, African languages and ethnic groups had melded into a mixed population speaking the Creole French patois that gradually became a lingua franca of the Island. The Indo-Mauritian population was 63 percent Hindu Sanatan and 19 percent Muslim Hanafi. There were generally endogamous minority sects of both major religions (the largest of which were Arya Samaj and Ahmadiyya), as well as Indian Christians. Castes had consolidated into a bipolar mode. They had no corporate organization, but were generally endogamous. Chinese were nearly evenly split between Christians and Buddhists. Indo-Mauritians were further split by language, which sometimes had ethnic connotations. Hindi was the mother tongue of 36 percent of the total population and Urdu of 13.5 percent. Smaller Tamil and Telugu groups rarely intermarried with other Hindus. The General population of metisse, Franco-Mauritians and others was 96 percent Roman Catholic. The Franco-Mauritian families, are mostly descendants of French nobility who fled there during the French Revolution. The British gained control of the island during the Napoleonic wars andgoverned it until 1968, but the French families dominated the domestic society and economy. For the dependency theorists of the 60s, Mauritius was an archetypical monocrop colonial economy. It depended on sugar for 99 percent of exports and one third of GDP. Cane fields occupied 90 percent of arable land. Of that, 55 percent was owned by 25 Franco-Mauritian families, often dubbed sugar barons. The remaining 45 percent of sugar estates were owned by 84,000 small farmers, predominantly of Indian origin. Almost no food was produced on the island. The majority who would dominate numerically in a democratic Mauritius was a land-poor population of former indentured laborers on sugar plantations from the Indian subcontinent. Until recently they had been considered transients, not counted as members of the population. Benedicts complex analysis of the ethnic situation did little to lift the prevailing pessimism about Mauritius future. The colonial government commissioned Meade to head an appointed commission to produce an economic strategy. The Meade Report was to strongly influence the government in creating its initial import substitution industrialization policy. The key recommendations in the Meade Report included tariff protection for certain local industries, a decrease of corporate tax from 40 to 30 percent, tax holidays for five of the first eight years of a company, priority of capital expenditure for projects leading to productive employment and the abolition of tariffs on importation of machine tools and equipment. These policies already focused on investment promotion, a policy which successive Mauritian governments have consistently favored. Even as early as 1960, investment in Mauritius reached 30% of GDP, a figure only recently achieved by the most successful economies in East Asia and largely unheard of in the developing world. At this time, however, neither the new government of Mauritius, nor others in the developing world, had recognized the connection between investment policy and the larger political and economic context. A number of trends of the first government, which was dominated by the Mauritian Labour Party from independence in 1968 until 1982, limited the effectiveness of investment promotion incentives. One concern of foreign investors was political stability. There had been some communal violence just before independence, and the new Hindu dominated government maintained a fragile truce with minorities, including Muslim, Chinese and Franco-Mauritians. Other concerns centered around macroeconomic policies. Currency controls and protective tariffs designed to nurture import substitution industries [for the tiny national market], raised energy and transaction costs and times for potential exporters. The involvement of government in labor/ management negotiations and the creation of state corpora tions in key sectors led investors to take a wait and see attitude toward government. And the fledgling transport and telecommunications infrastructure was barely adequate. The idea of creating an export promotion zone (EPZ) was added to the policy mix in 1970, only two years after independence. It was inspired by the success of Taiwan. Within a year the EPZ legislation was passed. In a stroke of brilliance, industrial leaders and policy-makers realized that Mauritius, being a small island with readily controlled access, could declare the whole island an EPZ-it did not need to have a fenced area. This allowed investors to build in dispersed locations, to facilitate transport for their workers and/or their products. Only a few foreign investors took advantage of the EPZ law in the 1970s, however. Mauritius isolated location in the Indian Ocean, its currency controls and uncertain political situation reportedly influenced the first investors to limit their commitments. What became the flagship textile firm, for example, was set up initially to do only the manufacturing marketing and management were based in Japan and Hong Kong respectively. By the end of the 1970s Mauritius was experiencing many of the same problems that other African countries had with state corporations, protective tariffs, and currency controls. With no petroleum resources, it had been hit hard by OPECs escalation of oil prices and the global economic distortions that ensued. Government was running unsustainable annual deficits, the balance of trade was negative, industry was stagnant, and foreign exchange rationing slowed down all transactions. A devastating cyclone catalyzed a change in direction and in government. An alliance of former opposition parties, the Mauritian Militant Movement (MMM) and Mauritian Socialist Party (PSM), won the 1982 elections, changing the dominant party position for the first time since electoral politics was introduced in 1947. The new government scrapped the mixed strategy of the 1970s, liberalized the currency, retreated from subsidizing state corporations, and put its full efforts into voluntary structural adjustment and promoting export-led growth. In retrospect, a recent government report sees that decision as an inevitable logical consequence of Mauritius geographic situation. The report, Mauritius at Crossroads (1995) explains that as a small island, physically limited by lack of arable land and relying solely on sugar for foreign exchange, Mauritius was condemned to turn to an aggressive export strategy. However, it was not until the early 80s that foreign investment actually took off. And, it appears, partly as a consequence so too did domestic investment take off. Today, according to Mauritius at Crossroads, every Mauritian is taught the concept Export or Die. This philosophy has led to the development of a sound business environment which is friendly to investors, both local and foreign, and which offers an attractive investment incentives package to compensate for the lack of resources and the no-longer inexpensive labor force. The older generation of industrial and government leaders also stresses that Mauritians have learned to make a virtue of their ethnic diversity. The switch to an export-led strategy came at a time of crisis. The ill-paid labor force was still predominantly of Indian origin, as was the government, whereas the industrial sector was led by Franco-Mauritians, Hong Kong/Taiwan investors and a few Sino-Mauritians. Several interviewees described the moment as if they had looked at one another, then at the surrounding hundreds of miles of ocean, and decided that they would sink or swim together. For the export strategy, Mauritius needed to reach out to Hong Kong and Taiwan textile magnates, who had the capital and skills to organize a competitive industry. Franco-Mauritian local capital and know-how, and contacts were needed to open up European markets. A cooperative, trainable labor force was needed to attract investors. And government needed to be fully committed to its investor-friendly strategy. Mauritius had hard-working bilingual predominantly male labor force. They were skilled in farming, not industrial work. Most analysts doubted that Hindu or Muslim women would ever come out of the home and into the workplace. Within six or seven years, Mauritius had full employment, and industrial workers were mainly women. Policies were the main, but not the only factor in investment decisions. Promoting investment has been on the top of the governments industrial agenda throughout the different development phases, but the understanding of what works for investors, for government and for the society as a whole, has evolved continuously. The first clearly defined policy came in 1961, as the colonial government began to prepare for an independent Mauritius, with the Industrial Development Tax Relief Act. The Export Processing Zone took effect in 1971, as one of the first acts of the newly independent government. Support services for exporters were given a fillip in 1981 with the Export Service Zones Act. In 1985, the Mauritius Export Development and Investment Authority (MEDIA) was established as the executive arm of the Ministry of Industry. Its main responsibilities are to attract investment, promote exports and manage industrial estates. Investors clearly weighed these incentives against the inconveniences created by location, lack of local food and fuel supplies and small market size. The only major policy disincentive for foreign investors is that they are not allowed to own land. Government has compensated by providing fully equipped industrial sites for lease. Hotel investors generally partner with a local landowner. In the 1980s Mauritius offered inexpensive labor, but within a decade the development of the textile and hotel sectors had brought wages to a middle level, by world standards. From the late 1980s through early 1990s, Mauritius experienced full employment. Rising wages have gradually priced the textile industry out of its mass-production T-shirt lines, and forced b oth government and industry to rethink development strategies. The Industrial Expansion Act of 1993 was a partial response to this dilemma. Through it Mauritius confirmed its commitment to permanent zero tax rates for exporters, and added a bundle of new-targeted incentive programs, providing for high technology investors, offshore financial services and freeport services. The full range of incentive programs Mauritius which were offered is shown in Table 6.1. To increase confidence in the industrial sector in general, corporate tax for manufacturers who do not qualify for the EPZ zerorate was cut from 35 to 15 percent. Table 3.1: Manufacturing Fiscal Incentives INCENTIVE SCHEMES QUALIFYING ACTIVITIES INCENTIVES Export Enterprise (EPZ)  ·Ã¢â€š ¬Ã‚  All manufactured goods for exports  ·Ã¢â€š ¬Ã‚  Produce of deep sea fishing (Including fresh or frozen fish)  ·Ã¢â€š ¬Ã‚  Printing and publishing as well as associated operations  ·Ã¢â€š ¬Ã‚  IT activities  ·Ã¢â€š ¬Ã‚  Agro Industries  ·Ã¢â€š ¬Ã‚  No customs duty, or sales tax on raw materials and equipment  ·Ã¢â€š ¬Ã‚  No corporate tax  ·Ã¢â€š ¬Ã‚  No tax on dividends  ·Ã¢â€š ¬Ã‚  No capital gains tax  ·Ã¢â€š ¬Ã‚  Free repatriation of profits, dividends and capital  ·Ã¢â€š ¬Ã‚  60% remission of customs duties on buses of 15-25 seats used for the transport of workers.  ·Ã¢â€š ¬Ã‚  Exemption from payment of half the normal registration fee on land and buildings by new enterprises.  ·Ã¢â€š ¬Ã‚  Relief on personal income tax for 2 expatriate staff Pioneer Status Enterprise  ·Ã¢â€š ¬Ã‚  Activities involving technology and skills above average existing in Mauritius and likely to enhance industrial and technological development.  ·Ã¢â€š ¬Ã‚  Applicant companies may come under one of three broad categories: (a) new technology, (b) support industries and (c) service industries.  ·Ã¢â€š ¬Ã‚  No customs duty, or sales tax on scheduled equipment or materials.  ·Ã¢â€š ¬Ã‚  15% corporate tax  ·Ã¢â€š ¬Ã‚  No tax on dividends  ·Ã¢â€š ¬Ã‚  Free repatriation of profits, dividends and capital Strategic Local Enterprise  ·Ã¢â€š ¬Ã‚  Local industry manufacturing for the local market and engaged in an activity likely to promote and enhance the economic, industrial and technological development of Mauritius.  ·Ã¢â€š ¬Ã‚  15% corporate tax  ·Ã¢â€š ¬Ã‚  No tax on dividends Modernization and Expansion Enterprise  ·Ã¢â€š ¬Ã‚  Two broad categories:  ·Ã¢â€š ¬Ã‚  Investment in productive machinery and equipment, such as automation equipment and processes and computer applications to industrial design, manufacture and maintenance CAD/CAM)  ·Ã¢â€š ¬Ã‚  Investment in anti-pollution and environment protection technology to be made within 2 years of date of issue of certificate.  ·Ã¢â€š ¬Ã‚  No customs duty on production equipment  ·Ã¢â€š ¬Ã‚  Income tax credit of 10% (spread over 3 years) of investment in new plant and machinery, provided at least Rs 10 million are spent and this occurs within two years of date of issue of certificate. (This is in addition to existing capital allowances which amount to 125%of capital expenditures.)  ·Ã¢â€š ¬Ã‚  Enterprises incurring expenditure on anti-pollution machinery or plant benefit from a further incentive, i.e. an initial allowance of 80% instead of the normal 50% Industrial Building Enterprise Construction for letting purposes of industrial buildings or levels thereof, provided floor space is at least 1000 square meters. Special conditions: The applicant can only be a company intending to erect an industrial building to be let to the holder of a certificate (other than an industrial building enterprise certificate) issued under this Act or to an enterprise engaged in the manufacture or processing of goods or materials except the milling of sugar.  ·Ã¢â€š ¬Ã‚  15% corporate tax  ·Ã¢â€š ¬Ã‚  No tax on dividends  ·Ã¢â€š ¬Ã‚  Registration dues for land purchase: 50% exemption  ·Ã¢â€š ¬Ã‚  There is also a non-fiscal incentive, namely the disapplication of the Landlord and Tenant Act, i.e. rent control Source: Destination Mauritius, Mauritius Export Development and Investment Authority (MEDIA). Table 3.2: Services Fiscal Incentives INCENTIVE SCHEME QUALIFYING ACTIVITIES INCENTIVES Offshore Business Conduct of business with non-residents and in currencies other than the Mauritian Rupee. Activities include: offshore banking, offshore insurance, offshore funds management, international financial services, operational Headquarters, international consultancy services, shipping and ship management, aircraft financing and leasing, international licensing and franchising, international data processing and other information technology services, offshore pension funds, international trading and assets management, international employment se