Wednesday, August 26, 2020

Easy Way To Make Rainbow Fire

Simple Way To Make Rainbow Fire Its simple to transform a standard fire into a rainbow-hued fire. This fire was created by consuming common gel fuel, which is sold for enlivening earth fire pots. You can discover the pots at pretty much any home store (e.g., Target, Home Depot, Wal-bazaar, Lowes). The gel consumes at a genuinely cool temperature, gradually enough that a little cup keeps up a fire for a considerable length of time. All you have to do to copy this impact is sprinkle boric corrosive onto the gel. You can discover boric corrosive as an insect executioner or disinfectant powder. Just a spot of boric corrosive is required. In the end, the gel fuel will be devoured, abandoning the boric corrosive. You dont need to add increasingly compound to the pot to keep up the shading, yet in the event that you ever need to come back to a standard fire youll need to wash the boric corrosive away with water before the following use. How the Rainbow Effect Works Boric corrosive doesnt really consume in the fire. Rather, the warmth of ignition ionizes the salt, delivering a trademark green discharge. The liquor of the gel fuel consumes blue, edging toward yellow and orange where the fire is cooler. At the point when you put the liquor based fire along with the boric corrosive discharge range you get the majority of the shades of the rainbow. Different Colors Boric corrosive isnt the main salt that hues blazes. You could try different things with copper salts (blue to green), strontium (red) or potassium salts (violet). Its best to utilize a solitary salt since combining them more frequently creates a yellow fire than a diverse fire. This is on the grounds that the most brilliant discharge originates from sodium, which copies yellow and is an amazingly regular contaminant of numerous family unit synthetic compounds.

Saturday, August 22, 2020

The early modern period is a term initially used b Essays

The early current time frame is a term at first utilized by antiquarians to allude essentially to the period generally from 1500 to 1750 in Western Europe. Showy force prospers this period and dramatization was considerably all the more ready to push the limits of what was conceivable. By 1400, be that as it may, Italian researcher had started to rehash with open-minded perspectives. English history and abstract history is portrayed by such breaks and unexpected changes. Al however not a smooth change, some received work frames that were longer accounts while others, similar to Wyatt and Surrey, embraced Italian poems. Every author has their own attributes to their type of composing. Melodious verse and sentiment were classes intended for crowds and perusers the scholars didn't have the foggiest idea. They were all the more regularly composed for a nearby friend network (Damrosch and Dettmar,642). In these compositions the journalists could discuss agony of adoration or the excitement of desire. Sir Thomas Wyatt exemplified the eager blend of social and creative abilities that later ages would see as the perfect of the Renaissance man (Damrosch and Dettmar, 701). Wyatt's sonnets change the soul of their Petrarchan topics by giving sensual subjects a humorous and much severe turn. Sir Thomas Wyatt and They Flee from Me show the defenselessness of the essayist. He claims legitimately to his crowd, requesting their view with respect to what reaction her activities and conduct warrant. It is conceivable to consider the to be as a reflection on his contact with Anne Boleyn before her association and marriage toHenry VIII. Notwithstanding, the tone of outrage and disap pointment at being spurned for another could apply similarly well to Wyatt's first marriage as he isolated from his better half because of her infidelity. The relationship could likewise be an allegory for the dignified relations, non-romantic and sentimental, which were conceived and passed on with hazardous flurry. The perspective on creation was significant for craftsman and essayists since it gave them a representative language of correspondences by which they could allude to animals in broadly various settings and conditions (Damrosch and Dettmar, 647). These correspondences are made through strikingly strange similitudes. The outcome is an inescapable feeling of a general amicability in every human experience. The Anniversary records a fixation on natural time, however demands the affection celebrated isn't generally liable to time by any means, since it possesses spirits which it has so culminated that they will accomplish Heavenly restoration following demise. Scholarly idea, mental perspectives, strict practices, and the traditions of the individuals encouraged new relations to the past and another feeling of self. The term of present day life was detailed in this period (Damrosch and Dettmar, 649). They bolstered a culture in which extraordinary and contradicting perspectives were common. The composing Tenure of Kings and Magistrates is an extraordinary case of a sonnet about government and war. All through time there have seen various perspectives to composing. In this timespan one can see the exceptional change from the earliest starting point as far as possible. There is a distinction in the essayist's style and the manner in which they cause the perusers to feel. One essayist may cause one to feel the torment of a misfortune or love while one may take you on their excursion of progress through time. Authors since forever can make us tap into our faculties and feeling. Work Cited Damrosch, David, and Kevin J. H Dettmar. The Longman Anthology Of British Literature . first ed. New York: Longman, 2010. Print.

Friday, August 14, 2020

Welcoming Our New Team Members Mladen, Zsofi, Martin, Berni and Ionut! - Focus

Welcoming Our New Team Members Mladen, Zsofi, Martin, Berni and Ionut! - Focus As our team at Meister HQ continues to grow, were delighted to welcome five new team members on board across our marketing, development, finance and customer success teams. Heres what Mladen, Zsofi, Martin, Berni and Ionut bring to our team: Mladen Jokanovic MeisterTask Full Stack Developer My Background Upon finishing my bachelor studies in Computer Science in Belgrade, I relocated to Vienna where I completed an Innovation Curriculum at the Vienna University of Technology. During this time, over 7 years ago, I began working as a Java backend developer  and shortly after switched to full stack development, where I find myself today. Before joining Meister in June 2018, I worked for various startups across a number of industries, including big data, media and esports. My Role at MeisterLabs This summer, I joined the MeisterTask frontend development team, where I contribute to feature development, fixing bugs and the general improvement of the common internal framework. Meanwhile, I’ve learned Ruby on Rails so that I can continue working as a full stack developer on the MeisterTask team. About Me In my free time, you can usually find me playing billiards or basketball. Autumn and Winter are always reserved for reading lots of books, as well as the odd marathon session playing NBA 2K or Pro Evolution Soccer. Zsófia Ender Search Engine Marketing My background I grew up in Hungary and received my master’s degree in International Economy and Business, with a specialism in Financial Analysis, from Corvinus University of Budapest. Before I moved to Vienna last year, I lived in Budapest for 8 years, studying and then working as a social media manager, and in Germany for 2 years, working as an online marketing manager. In Stuttgart and Karlsruhe, I deepened my knowledge of SEM, SEO and e-commerce. I really enjoy working in online/performance marketing, as it’s a constantly changing and evolving area. I like writing texts, creating ads, as well as testing landing pages, new solutions and attribution models, and find it very interesting to see how all these things affect customer behavior. It permanently challenges my creative and analytical skills. My Role at MeisterLabs As a search engine marketing specialist, I mainly take care of the MindMeister-related search campaigns in Google and Bing, and besides that, I help with performance marketing campaigns (display, video, social), SEO and app store optimization. About Me In my free time, I like hanging out with friends, discovering Vienna and going to concerts or exhibitions together. As I have 3 sisters and 2 brothers, I like being surrounded by people. I also like traveling and doing yoga. In the last few years, I’ve started learning German and web design, and it seems like it was worth it. ?? Martin Babry Head of Marketing My Background Born and raised in Vienna, I chose to study business informatics at the Technical University. Upon graduation, I, like most fellow students, had no idea which job to apply for, so I opted for a graduate trainee program at a large Austrian corporation. There, I soon got into the marketing department and quickly figured out that I love what marketing is all about. Working in different roles across different departments there for some years, I used every spare minute to educate myself on marketing further, through books, events and various publications. I finally decided to take on a new challenge at a small Austrian tech company, where I was given the chance to lead the marketing team. After a little over two eventful years there, I found a new exciting opportunity to grow further at MeisterLabs and took it. My Role at MeisterLabs As the Head of Marketing, I will be looking to build on the excellent marketing work that the team has executed over the past few years, to grow our user base even further. The job goes from analyzing and interpreting a vast range of data, to developing our brand further, creating new materials for our customer success team and helping every member of the team grow. Working on such a diverse range of tasks for two innovative tools used by millions of professionals worldwide is, of course, an attractive challenge. About Me As a father of three kids, most of my evenings and weekends are filled with family and parenting activities. Should there be any energy and spare time left, I try to meet up with friends, read up on marketing or pursue my hobby career as a sports writer â€" since my teenage days, I’ve been a passionate fan of Iranian football and blog about the topic. On the (many) lower energy level evenings, I prefer a more passive approach, by watching a good movie, TV series or a good game of football, or by training my thumbs on the Xbox. Bernadett Koncz Finance Manager My Background I’m originally from Lake Balaton, Hungary, where my family still live, so I’m always keen to go back to visit. However, since university, I have lived in several different places. During my Finance and International Management degree in Budapest, I had the opportunity to participate in both short and long-term exchanges abroad. I studied in Portugal and Germany, and worked in Poland and the US, and also had the opportunity to participate in uni-exchanges in Asia. During my studies, I undertook internships with some great companies, like PG and McKinsey. As these amazing university years came to an end, I closed this period of my life with an incredible summer, during which I traveled to my dream-destinations and I’ve now decided to settle with my partner in Vienna. I feel very excited about both my new role as Finance Manager here at MeisterLabs and about making a new home in Vienna. I cant wait for the new adventures that this chapter of my life will present. ?? My Role at MeisterLabs As the Finance manager, I will be helping MeisterLabs’ Co-Founder Till Vollmer with everything finance-related: analyzing charts and numbers, building Excel spreadsheets, preparing monthly accounting reports, taking care of invoices, and so on. About Me For me, having a positive attitude is paramount. In my free time, I love traveling, exploring new places, learning about new cultures, as well as just chilling with my family or friends. In the shorter term, I love reading, playing board games and doing sports like cycling, roller skating and walking around nice places like Vienna! Ionut Stoian Customer Success Agent My Background Born in Bucharest, Romania, I began my career in a slightly different line of work, undertaking a bachelor’s degree in Marketing and a master’s degree in Management of E.U. Funds. Soon after graduating, I moved to the city of Ia?i with my girlfriend, where I began my support agent career at 123-reg, which was later acquired by GoDaddy. At the end of 2017, I moved to Vienna, Austria, where I fell in love with the city and in July 2018, I joined the customer success team at MeisterLabs! My Role at MeisterLabs As a customer success agent at MeisterLabs, my job is to help customers with any issues they encounter regarding MindMeister and MeisterTask. Dealing with issues ranging from billing requests to exciting feature requests, my job is to do all I can to help our users get the most out of our products. About Me When the weather is nice, I like to go out cycling on the Donauinsel a large island in the Viennese section of the Danube. It’s one of my favorite areas of Vienna and is also a great place to take my crazy dogo out, as she’s an enthusiastic runner. I also enjoy reading sci-fi books and playing online games with friends, as well as single-player games with great storylines. Were delighted to have Mladen, Szofi, Martin, Berni and Ionut on board! There’s still space in our bustling offices in Vienna and the U.S. though. Check out our  jobs page  to find out the positions we’re hiring for. If you don’t see an opening that fits, get in touch via  [emailprotected]  to let us know where you see yourself on our team! Welcoming Our New Team Members Mladen, Zsofi, Martin, Berni and Ionut! - Focus As our team at Meister HQ continues to grow, were delighted to welcome five new team members on board across our marketing, development, finance and customer success teams. Heres what Mladen, Zsofi, Martin, Berni and Ionut bring to our team: Mladen Jokanovic MeisterTask Full Stack Developer My Background Upon finishing my bachelor studies in Computer Science in Belgrade, I relocated to Vienna where I completed an Innovation Curriculum at the Vienna University of Technology. During this time, over 7 years ago, I began working as a Java backend developer  and shortly after switched to full stack development, where I find myself today. Before joining Meister in June 2018, I worked for various startups across a number of industries, including big data, media and esports. My Role at MeisterLabs This summer, I joined the MeisterTask frontend development team, where I contribute to feature development, fixing bugs and the general improvement of the common internal framework. Meanwhile, I’ve learned Ruby on Rails so that I can continue working as a full stack developer on the MeisterTask team. About Me In my free time, you can usually find me playing billiards or basketball. Autumn and Winter are always reserved for reading lots of books, as well as the odd marathon session playing NBA 2K or Pro Evolution Soccer. Zsófia Ender Search Engine Marketing My background I grew up in Hungary and received my master’s degree in International Economy and Business, with a specialism in Financial Analysis, from Corvinus University of Budapest. Before I moved to Vienna last year, I lived in Budapest for 8 years, studying and then working as a social media manager, and in Germany for 2 years, working as an online marketing manager. In Stuttgart and Karlsruhe, I deepened my knowledge of SEM, SEO and e-commerce. I really enjoy working in online/performance marketing, as it’s a constantly changing and evolving area. I like writing texts, creating ads, as well as testing landing pages, new solutions and attribution models, and find it very interesting to see how all these things affect customer behavior. It permanently challenges my creative and analytical skills. My Role at MeisterLabs As a search engine marketing specialist, I mainly take care of the MindMeister-related search campaigns in Google and Bing, and besides that, I help with performance marketing campaigns (display, video, social), SEO and app store optimization. About Me In my free time, I like hanging out with friends, discovering Vienna and going to concerts or exhibitions together. As I have 3 sisters and 2 brothers, I like being surrounded by people. I also like traveling and doing yoga. In the last few years, I’ve started learning German and web design, and it seems like it was worth it. ?? Martin Babry Head of Marketing My Background Born and raised in Vienna, I chose to study business informatics at the Technical University. Upon graduation, I, like most fellow students, had no idea which job to apply for, so I opted for a graduate trainee program at a large Austrian corporation. There, I soon got into the marketing department and quickly figured out that I love what marketing is all about. Working in different roles across different departments there for some years, I used every spare minute to educate myself on marketing further, through books, events and various publications. I finally decided to take on a new challenge at a small Austrian tech company, where I was given the chance to lead the marketing team. After a little over two eventful years there, I found a new exciting opportunity to grow further at MeisterLabs and took it. My Role at MeisterLabs As the Head of Marketing, I will be looking to build on the excellent marketing work that the team has executed over the past few years, to grow our user base even further. The job goes from analyzing and interpreting a vast range of data, to developing our brand further, creating new materials for our customer success team and helping every member of the team grow. Working on such a diverse range of tasks for two innovative tools used by millions of professionals worldwide is, of course, an attractive challenge. About Me As a father of three kids, most of my evenings and weekends are filled with family and parenting activities. Should there be any energy and spare time left, I try to meet up with friends, read up on marketing or pursue my hobby career as a sports writer â€" since my teenage days, I’ve been a passionate fan of Iranian football and blog about the topic. On the (many) lower energy level evenings, I prefer a more passive approach, by watching a good movie, TV series or a good game of football, or by training my thumbs on the Xbox. Bernadett Koncz Finance Manager My Background I’m originally from Lake Balaton, Hungary, where my family still live, so I’m always keen to go back to visit. However, since university, I have lived in several different places. During my Finance and International Management degree in Budapest, I had the opportunity to participate in both short and long-term exchanges abroad. I studied in Portugal and Germany, and worked in Poland and the US, and also had the opportunity to participate in uni-exchanges in Asia. During my studies, I undertook internships with some great companies, like PG and McKinsey. As these amazing university years came to an end, I closed this period of my life with an incredible summer, during which I traveled to my dream-destinations and I’ve now decided to settle with my partner in Vienna. I feel very excited about both my new role as Finance Manager here at MeisterLabs and about making a new home in Vienna. I cant wait for the new adventures that this chapter of my life will present. ?? My Role at MeisterLabs As the Finance manager, I will be helping MeisterLabs’ Co-Founder Till Vollmer with everything finance-related: analyzing charts and numbers, building Excel spreadsheets, preparing monthly accounting reports, taking care of invoices, and so on. About Me For me, having a positive attitude is paramount. In my free time, I love traveling, exploring new places, learning about new cultures, as well as just chilling with my family or friends. In the shorter term, I love reading, playing board games and doing sports like cycling, roller skating and walking around nice places like Vienna! Ionut Stoian Customer Success Agent My Background Born in Bucharest, Romania, I began my career in a slightly different line of work, undertaking a bachelor’s degree in Marketing and a master’s degree in Management of E.U. Funds. Soon after graduating, I moved to the city of Ia?i with my girlfriend, where I began my support agent career at 123-reg, which was later acquired by GoDaddy. At the end of 2017, I moved to Vienna, Austria, where I fell in love with the city and in July 2018, I joined the customer success team at MeisterLabs! My Role at MeisterLabs As a customer success agent at MeisterLabs, my job is to help customers with any issues they encounter regarding MindMeister and MeisterTask. Dealing with issues ranging from billing requests to exciting feature requests, my job is to do all I can to help our users get the most out of our products. About Me When the weather is nice, I like to go out cycling on the Donauinsel a large island in the Viennese section of the Danube. It’s one of my favorite areas of Vienna and is also a great place to take my crazy dogo out, as she’s an enthusiastic runner. I also enjoy reading sci-fi books and playing online games with friends, as well as single-player games with great storylines. Were delighted to have Mladen, Szofi, Martin, Berni and Ionut on board! There’s still space in our bustling offices in Vienna and the U.S. though. Check out our  jobs page  to find out the positions we’re hiring for. If you don’t see an opening that fits, get in touch via  [emailprotected]  to let us know where you see yourself on our team!

Sunday, May 24, 2020

Chinas One Child Policy Essay - 567 Words

The Chinese One Child Policy As China is having an enormous economic expansion it is also facing many problems. One of the major problems people have become more and more concerned about is the countrys population. At the dawn of this century there were some 426 million people living in China. Today the population is about 1.2 billion. About two-thirds of this 900 million increase was added within the last 50 years. In another word, the population has tripled since the Peoples Republic of China was grounded. Today the mainland China alone contributes to at least 20% of the worlds population. It is also very well known all over the world that in China couples nowadays are not allowed to have more than one child. This policy was†¦show more content†¦Also, with the shift in the labor force from more strenuous work that was once the majority, to light industry, the need for male children is decreased. Especially in the cities there is almost no such discrimination. So hopefully the problem will not be long-lasting. In order to escape from the taxes and other punishments of having more than one child, many families simply do not report the birth of new babies. This phenomenon is more common in the countryside because the control is looser and it is easier to get a job and house. This makes the statistics from the government more or less doubtful because the figures do not include the so-called black population. Many of them could not have enough and proper education and other social benefits. Thus they have to start to work much earlier. It is for example very common in some poor rural areas that girls in the family have to give up school so the family can afford the boys education. People in rural areas usually are allowed to have two children since the beginning of 1986 while it is strictly forbidden in cities. (However, this exemption was withdrawn in 1995) Researchers have also found that people with lower education tend to have more children in average (of course it is not true in every case). Since families with higher education and better economy usually have fewer children and vice versa, the difference between the spending on each child will somewhat increase. Some experts are thusShow MoreRelatedChina‘S One Child Policy648 Words   |  3 PagesSophy Huang DSOC Essay 5 Revision 9 April 2012 It’s time to change a manufacturing model In the last two decades, China’s economy has grown rapidly, becoming the world’s second largest economy after the U.S. China has gained this achievement by becoming the factory of the world and exporting cheap products to oversea markets. However, recently China has been losing its advantages in the export sector, which its economy is heavily reliant on. New data shows a visible slowdown in manufacturingRead MoreChina’s One Child Policy1305 Words   |  5 PagesChina’s One Child Policy There are more than 1.3 billion people living and building families in China. Until a century ago, many Chinese families included multiple generations living in the same household. Today, though, its no longer the norm. A typical Chinese family today includes a married man and woman with one child, and this is generally known as the core family. The percentage of core families continues to rise above other types of family units. This not due to a social coincidenceRead MoreChinas One Child Policy954 Words   |  4 Pagespopulation containment by way of a ‘ One-Child Police’, to alleviate its social and economic problems (Jiang, 2010). The population had been well-controlled during the past 30 years and according to the National Bureau of Statistics, the policy has helped prevent 400 million births and contributed greatly to economic growth (Government net, 2011). However, the one- child policy is like a double edged sword. Although there are positive outcomes, Fro m the policy, there are also many negative issuesRead MoreChinas One Child Policy971 Words   |  4 PagesChinas one child policy China has had a one child policy since 1980. The one child policy limits the fertility rate that each woman can have only one child in efforts to cut down the population, and undo what Mao Zedong did to early China. Mao’s goal was to make China the next superpower nation by encouraging people to have many children. Unfortunately, Mao did not know that he was moving China backwards with this kind of thinking. In 1949 after a long civil war over who controlled China, MaoRead MoreChinas One-Child Policy3129 Words   |  13 PagesChina who has one of the largest population in the world with over 1.3 billion people, has taken a stance against over population. By introducing China’s One-Child Policy (Family Planning Policy) in 1979, China hopes to decrease its country’s annual population growth. China has implemented the policy by many different ways; propaganda, taxation, and multiple forms of birth control. Though China’s intentions are to give its citizens better living conditions by enforcing its policy, many controversialRead MoreChinas One Child Policy4037 Words   |  17 PagesChina’s One Child Policy; Impacts on the Society, the Economy, and the People. By David Goheen Due: December 14, 2007 Executive Summary During the years before the implementation of the One Child Policy, the leaders of China were involved in wars, a great leap forward, and an industrial revolution. In the last twenty five years China’s One Child Policy has affected the country in every way one can imagine. This paper will attempt to explore the major ways the policy has affected theRead MoreChinas One Child Policy Essay1134 Words   |  5 PagesGovernment Action on Population Control and Chinas One Child Policy One of the more extreme measures taken in an attempt to control population has been Chinas one-child policy. Population advocate Garet Hardin suggests the rest of the world adopt similar policies. This paper is to show a countrys government acting on theories that Hardin is popular for and the ethical and environmental effects that it had on people and the land. Hardin fails to see the ethical problems laid out by governmentsRead MoreEssay On Chinas One Child Policy766 Words   |  4 PagesA Policy for the Better China, in the late 1970s, had an unbelievable population; close to one billion. With such an alarming number of people and limited resources, even in such a large nation, there had to be an even larger change. China’s one-child policy was a remedy to this problem, and helped Chinese citizens in many ways. Without the policy, China would have many economic problems and serves all of China with its rules. China’s one-child policy was an excellent idea for China and its peopleRead MoreEssay On Chinas One Child Policy1195 Words   |  5 PagesChina’s one-child policy made it illegal for most Chinese couples to have more than one child. It was the culmination of the government’s long struggle to control population growth. The policy was enforced mainly through financial incentives and punishments, but in rural areas brutal enforcement techniques like non-consensual sterilization and abortion were sometimes used. While the policy did reduce the population, it also caused problems such as an unbalanced male-female sex ratio and â€Å"4:2:1 familiesRead MoreChinas One Child Policy Essay1616 Words   |  7 Pagescontribute significantly to the nations poverty levels and restrain its potential for economic growth. (Gu 42) Chinas one-child family policy was first announced in 1979. In a 1979 speech, Deng Xiaoping drew the first outlines of a policy to limit population growth, Use whatever means you must to control Chinas population. Just do it. (Mosher 50) Basically the aim of Chinas one-child family policy was to help slow population growth to 1.2 billion by the year 2000. It was hoped that third and higher

Wednesday, May 13, 2020

The Rank Structure For Leadership In The United States

The rank structure for leadership in the United States Army is broken down between Commissioned Officers and Non Commissioned Officers (NCOs), and they both have very different roles. Officers are in charge of planning for operations and taking responsibility of the unit and the mission (those who set the standards for public education), while NCOs, who are considered the backbone of the Army, are in charge of teaching and leading the junior soldiers and accomplishing operations (like the teachers in the classrooms with students every day). According to the NCO Creed â€Å"My two basic responsibilities will always be uppermost in my mind—accomplishment of my mission and the welfare of my Soldiers.† (â€Å"The NCO Creed.† 1974). Education of students†¦show more content†¦Teachers should be trained and proficient in the different methods of learning. It is important that teachers implement different tactics to address the diverse learning needs of their st udents. It is common knowledge that the early schools in America were extremely biased in favor of wealthy, white, males and heavily based in the Christian religion, and while schools have come a long way in inclusion, equality, and regulation of its education it is still modeled after those schools that were operated in the past. That is because the original structure of the public school system works, the concept of one specialized and professional teacher educating one or multiple pupils with knowledge that aims to help them to become successful contributing members of society and the very best versions of themselves. The purpose of school should be to provide a safe place for students to spend their time expanding their knowledge in the traditional subjects, learning social skills by interacting with peers, coping mechanisms, resiliency skills, and problem solving skills. These are skills that will teach them to be responsible contributing members in society. Additionally, empha sizing culture is important in the classroom, educators and administrators should encourage a strong sense of identity in students while also providing adequate multiculturalShow MoreRelatedOrganizational Behavior Of The United States Marine Corps1602 Words   |  7 Pagesof how dynamic it can be than the United States Marine Corps. Rich in its tradition and history, the United States Marine Corps has a robust structure, very unique culture, and a fervent passion that is almost indescribable as words will only fail to articulate what it means to be a Marine. This inevitable failure of an attempt will begin anyways, but in the hopes that some learning will occur, as we study what is the organizational behavior of the United States Marine Corps. The Marine Corps isRead MoreRespect and Why the Marine Corps Has a Rank Structure. Essay1050 Words   |  5 PagesRespect and why the Marine Corps has a rank structure. There are very few things in the modern military of today or any military that has ever existed before our current military for that matter, that are more important than the rank structure and the the respect that is demanded of you by that rank structure. Those are two very important characteristics of every successful military unit. With added details here and there, in this essay I will mainly be discussing what respect actually is, howRead MoreAbstract. This Paper Will Explore The Roles And Motivational1187 Words   |  5 PagesAbstract This paper will explore the roles and motivational factors of Commissioned Officers in the United States military. The professional leader lives and embodies the values of the organizational culture that is the military. The military is constructed upon a hierarchal organization structure composed of individuals with the yearning to lead others to the standards set in place by military ethos. The role of a commissioned officer is to embody these values in and out of uniform while also leadingRead MoreChain of Command1686 Words   |  7 Pagesfind any information to support or oppose this assumption. The chain  of the command defines the relationship of juniors and  seniors  within Army organization. An effective chain of command is essential for the Army to  carry out  its  mission. Good leadership supports an effective chain of command. The chain  of command serves several  purposes  in the  accomplishment  of the Army’s  mission. It defines responsibilities and identifies accountability. Properly used, it provides  direction  and smooth communicationsRead MoreAcademic Essay - Military Leadership Theory1108 Words   |  5 PagesAcademic Essay - Military Leadership Theory ABSTRACT While researching the Military Leadership theory I was able to discover many interesting philosophies and ideals that transfer seamlessly to the business world. It is my belief that many of today’s organizations derive their structure to the military’s hierarchical structure and leadership model. This is evident by almost every organization’s â€Å"top down† management structure regardless of its size. As I will discuss, the military typicallyRead MoreUs And Japan Business : A Culture Of Progress1575 Words   |  7 Pagesbusiness efforts, cultural differences would certainly have a significant impact on management style, leadership and even work ethic of the employees. The United States and Japan are both strong economic powers that hold to a capitalistic economic system. Their management styles, however, are very different. This can often be explained through the differences in culture and management or leadership styles. Over the years, the two count ries somehow maintain very strong business harmony despite theirRead MoreThe Contribution Of The Salvation Army1170 Words   |  5 Pagessince its founding. All operations of the organization follow in accordance with the Gospel of Jesus Christ allowing for a more spiritually driven structure rather than a profit driven organization. Peter Drucker, who many consider to be the father of modern management theory, said the Salvation Army is the â€Å"most effective organization in the United States†. After all, of the companies listed on the Dow Jones in 1896 only one, General Electric, withstood the test of time and exists today alongside theRead MoreDoes The Current Army Promotion Board Structure Create Bad Leaders?1392 Words   |  6 PagesDoes the Current Army Promotion Board Structure Create Bad Leaders? For more than three decades, Army Non-Commissioned Officers (NCO) were part of an era of fast promotions through the NCO ranks, with some Military Occupation Specialty (MOS) seeing Soldiers make the rank of Sergeant First Class (SFC) with six to seven years time in service (TIS). Since the terrorist attack on September 11, 2001, the United States military was facing a challenge that produced two separate operations simultaneouslyRead MoreReaching For The Stars Unless You re Black1066 Words   |  5 Pagesthe United States Army being one of the oldest organization in American, they have undoubtable faced its share of diversity issue, they are an organization, with the need to operate under the strictest hierarchical structure. This structure is imperative to their mission to serve and protect the free people of this country and to uphold the Constitution that affords it. Alas, the structure begs for internal oppression of minorities, due to the need and desire by its members to advan ce in rank. TheRead MoreThe Subculture of the United States Army Essay1122 Words   |  5 PagesOne subculture within the United States is that of the US Army. The Army defends the nation against all enemies, foreign and domestic. It is an exclusive group since not everyone in the country serves in the Army. The US Army’s official birthday is June 14, 1775, however its origins are much earlier than that. During British colonialism, citizens often had to take up arms to defend themselves, primarily against the Indians, since the British did not have a significant military presence in America

Wednesday, May 6, 2020

Government and Tabacoo Industry Free Essays

‘ Government Regulation of Tobacco Products Kyle Luckritz Corporate and Social Responsibility BUS 250 Dr. Woods 03/29/13 1. Would you describe the orientation of Reynolds toward tobacco regulation as cooperative or at arm’s length essay writer service review? How about the attitude of Altria? What do you think explains the differences between the two companies’ positions? Reynolds was far from cooperative. We will write a custom essay sample on Government and Tabacoo Industry or any similar topic only for you Order Now They would definitely be considered at arm’s length and ready and willing to fight. Based off the information from the text, the company ran a series of television advertisements that showed the FDA as being overwhelmed and incapable of properly ensuring food and drug safety. While this was Reynolds view and what they did, Altria’s attitude would be considered cooperative. This is because they wanted a â€Å"seat at the table† as the bill was being discussed in Congress. (Lawrence Weber, 2011) Altria knew that the law would most likely pass anyways, so they took a position that supported the Legislation. They wanted make sure cigarettes would not be outlawed entirely. What explains the difference between the two is that Reynolds was the worst offender when it came to advertising tobacco products to children. In 2008, six states sued the company for using cartoons in advertisement that dealt with cigarettes. This is part of why Reynolds took the stance they did. 2. What public policy inputs, goals, tools, and effects can be found in this discussion case? Public policy inputs are considered external forces that help to shape a government’s policy when making decisions and strategies to address a certain issue or problem. An example of this in this case would be the U. S Surgeon General and the medical reports that declared cigarettes as a health hazard. Another would include the six states that sued the Reynolds Company for violating the agreement about advertisements and cartoons. Public policy goals are usually very broad views that are set to help serve several people. The Tobacco Regulation Act of 2009 is meant to protect the youth of America from cigarettes. This law could also expose the tobacco industry to increased financial risks through lower sales and might violate the companies’ first amendment rights to free speech to advertise their products. Another would be the 1998 agreement not to use cartoons in cigarette advertisements which also helps to protect the youth. Public policy tools include incentives and penalties that the government uses citizens and businesses to act in ways that achieve policy goals. Some of the tools the government used include banning tobacco advertisements 1,000 feet from schools and playgrounds and warning labels on 50% of the space on each package. This helps to reach the goal of protecting America’s youth and making people aware of the consequences. Other tools include, â€Å"Prohibiting distribution of free samples of cigarettes, restricting distribution of free samples of smokeless tobacco, and prohibiting tobacco brand name sponsorship of any athletic, musical, or other social or cultural events. † (FDA, 2012) These also help to protect the youth of America and help to prevent people from starting to smoke. Public policy effects are the outcomes that come from government regulation. Health advocates predicted that the new FDA standards could eventually reduce toxins and carcinogens in cigarettes or even make cigarettes taste so bad people no longer use them. The problem with this is that it could affect the public that already enjoys smoking. This could also hurt tobacco industries financially and hurt the public who may have to now pay more for cigarettes. Works Cited FDA. (2012, December 21). Tobacco Products. Retrieved from U. S. Food and Drug Administration: http://www. fda. gov/TobaccoProducts/ProtectingKidsfromTobacco/default. htm Lawrence, A. T. , Weber, J. (2011). Business and Society. New York: McGraw-Hill/Irwin. How to cite Government and Tabacoo Industry, Papers

Sunday, May 3, 2020

Revenue and Tax Law

Question: Discuss about the Revenue and Tax Law. Answer: Residence and source The facts of the instant case are as follows: Fred is an executive of British corporation and a specialist in management consultancy. With an intention to open a branch of his company he arrives in Australia. He takes a property on lease for a period of 12 months in Melbourne. His wife accompanies during his stay in Australia but his teenage sons were left to stay in London as they were pursuing education in college. Fred earns income form an UK property which he has rented and also he earns interest from his investments in France. Fred returns to UK due to his ill health, 11 months after his arrival in Australia. The question to be determined here where he should be considered as an Australian citizen for the purpose of taxation or not. It is relevant here to look into the term resident as has been defined under subsection 6(1) of the Income Tax Assessment Act, 1936. According to the provision under the subsection of this Act, a person, who resides in Australia, would be deemed to be an Australian resident if: He has a domicile in Australia He has been in Australia for a period of more than 6 months unless the Commissioner is satisfied that: He does not have intention to take up residence in Australia and He has a place of abode outside Australia (King 2016). Case law: Reid v. The Commissioners of Inland Revenue (1926) In this case it was held that the things which are to be considered for determining whether a person should be considered to be a resident or Australia or not are the quality of their presence and time in Australia (Harding 2012). Behaviour of individual whilst their stay in Australia The behaviour of individuals whilst their stay in Australia is an important factor to be considered for determining whether they should be treated as a resident of Australia or not. If the behaviour of individuals do not change during their stay in Australia and their behaviour is more or less same before their arrival in Australia, then will be considered to be resident of Australia for taxation purpose (Mares 2012). Business ties The factor that a person enters Australia for setting up a business in Australia would be an important factor for determining whether he is a resident of Australia or not. If the person stays for a long time in Australia for establishing a business, he would be considered to be an Australian resident for the purpose of taxation (Dirkis 2012). In the instant case, Fred has arrived in Australia for business purposes. His intention is to establish a branch of his company in Australia. He is himself not much aware of the time required for establishing a branch of his company and he has taken a property on lease in Melbourne for a period of 12 months which may be extended according to emerging circumstances. Moreover, his daily behaviour is similar to his behaviour before his entering into Australia. He has been in Australia for a period of 11 months and he has gone back to UK due to his ill health. He is again required to come back to Australia for fulfilling the business purposes. Under the provisions of the relevant statute and under the prevailing circumstances, he should be considered to be a resident of Australia for taxation purposes. Ordinary income Californian Copper Syndicate Ltd v Harris In this case it has been laid down that when investment owner wants to realize the investment and gets a price higher than the price through which he has acquired it, then the excess of price is not considered to be a profit to be assessed for income tax purposes. But if an owner of a security wants to realize it or convert it, then the excess values obtained may be assessed for the purpose of income tax if it can be shown that the act done by that person is truly for the purpose of doing business (Kheng 2015). There is a thin line of difference between these two classes of cases, and every case has to be determined according to its facts and circumstances (Tiley and Loutzenhiser 2012). Scottish Australian Mining Co Ltd v FC of T In this case, 1771 acres of land was acquired by the taxpayer between 1863 and 1865 mining coal in the property. In 1924, the coal got exhausted and then the taxpayer started to prepare for subdivision and sale of the land. He built some roads, constructed a railway station, gave lands to churches and schools and kept aside some land for parks. The Court took the view that the realisation of the land through the subdivision of land could not be considered as a profit making business scheme. The land was no more viable for carrying out the coal mining and the steps were taken by the company for realising the land. Thus, the companys intention was not to get engaged in the business of selling land. Hence, the Court held that profits acquired out of the sale of the land could not be assessed for the purpose of income tax (Scottish Australian Mining Co Ltd v FC of T, [1950]) In this regard, William J. said the following: It is impossible, I think, to hold that the appellant was engaged in such a business or profit-making undertaking or scheme prior to 1924. The crucial question is therefore whether the facts justify the conclusion that the appellant embarked on such a business or undertaking or scheme in 1924. The facts would, in my opinion, have to be very strong indeed before a Court could be induced to hold that a company which had not purchased or otherwise acquired land for the purpose of profit-making by sale was engaged in the business of selling land and not merely realising it when all that the company had done was to take the necessary steps to realise the land to the best advantage, especially land which had been acquired and used for a different purpose which it was no longer business like to carry out. III. FC of T v Whitfords Beach Pty Ltd In this case, 1584 acres of land was purchased by the taxpayer company (Whitfords) so that fishing sacks on a beach could be accessed by the fishermen who were shareholders of the Company. The Company had no intention to make profit at the time when the company was formed or at the time land was acquired by the company. In 1967, the companys shares were transferred to three development companies. The intention of the development companies was to develop the land and accordingly they altered the constitution of the company. They started working for the development of the land and sold the land. The High Court observed that land has been acquired by the development companies for the purpose of doing business and in pursuance of a profit-making scheme. The venture was truly commercial and therefore any income generated form the subdivision and sale of the land would not be exempted from assessment for income tax purpose. Thus, the High Court held that the profit acquired by the development companies would not considered to be realization of the asset and would be assessed for income tax purposes (FC of T v Whitfords Beach Pty Ltd, [1982]) Statham Anor v FC of T In this case, the Court observed that the main question which was to be determined was whether subdivision of a land amounted to a mere realisation of asset or whether it amounted to a land development business carried out by the owners of the land for the purpose of generating income out of the subdivision and sale of the property. In this case, the Court took a view that the farming land was subdivided and sold for realisation of asset and hence the profit acquired out of such subdivision and sale of the land would not be assessed for the purpose of income tax (Statham Anor v FC of T, [1989]) Casimaty v FC of T In this case, a farming property comprising of 988 acres of land was acquired by a taxpayer from his father. A further 40 acres of land adjacent to it was purchased by the taxpayer subsequently in which he established his homestead. In the subsequent years (around 20 years), he used the property for primary production. But, as his health got deteriorated and his debt got increased, he subdivided the property and sold a large portion of his property. In the period between 1975 and 1993, eight separate subdivisions were carried out. The taxpayer constructed several roads, provided sewerage and water facilities to the relevant blocks. The boundaries were also fenced by the taxpayer (Obst and Hanegbi 2016). The Commissioner sought to assess the income generated from such subdivision and sale of the property for income tax purpose as he was of the view that the taxpayer was conducting a business of subdividing and selling land. The Commissioner observed that the taxpayer had a profit making scheme while conducting such business. An appeal was filed by the taxpayer in the Court. It was held by the Court that the subdivision and sale of the land represented the realisation of asset and the profit out of the sale of the land could not be assessed for the purpose of income tax because he was not carrying out of a business. He was using the land for residential purpose and for the purpose of primary production. Thus, the income generated from the sale of the land was not considered as a profit made out of the conduct of a business and hence he was exempted from paying tax (Casimaty v FC of T, [1997]) Moana Sand Pty Ltd v FC of T In this case, it was held that if a venture involves dual purpose, then if any of the purpose is profit making, then the profit would be assessed for the purpose of income tax. In this case, a land was purchased by the company, Moana Sand Pty Ltd. for the purpose of conducting the business of selling sand on land and then to keep the property under their occupation until they get a good price for the lands subdivision. It was held that the amount which was received on compulsory redemption less the costs incurred on acquiring the land would be assessed for the purpose of imposing tax (Moana Sand Pty Ltd v FC, [1988]) VII. Crow v FC of T In this case it was observed that when various properties were purchased and were subsequently subdivided and sold, there was a repetition in the transactions involved. Moreover, the transactions were being carried out in a systematic way and resembled characteristics of a continuing land development business. Therefore, it was held that the profits acquired out of such transactions would be assessed for imposing tax (Crow v FC of T, [1988]) McCurry and Anor v. FC of T In this case, the Federal Court observed that if the acquisition of a property is done in pursuance of a business dealing with a motive to develop the land and sell it afterwards, then such acquirement of property could not be considered as an investment and the profits out of the development and sale of the property would be assessed for the purpose of income tax. In these kinds of cases, the main or the dominant purpose of the scheme would be an important factor to determine whether the acquirer had a profit making scheme or not. In this particular case, the factor of intention to resell the property was a dominant factor to determine that the acquirer did not have an intention to realize the asset but intended to enter a profit making scheme. Moreover, in this case, the money which was used for the purpose of acquiring the land was borrowed money. From this fact, the Court inferred that there was a high possibility of reselling the land and hence the profit which would be generate d from such resale would not be considered as a realization of asset and would be assessed for the purpose of income tax (McCurry Anor v FC of T) Reference List Casimaty v FC of T [1997]ATC 97, p.5135. Crow v FC of T [1988]ATC 88, p.4620. Dirkis, M., 2012. '... Nowhere man sitting in his nowhere land': The continuing saga of cross border arbitrage. Revenue Law Journal, 22(1), p.88. FC of T v Whitfords Beach Pty Ltd [1982]CLR 150. Harding, C., 2012. Who is a resident of Australia?. Concise Collection of Tax Fundamentals, A, p.181. Kheng, T.K., 2015. 24. Revenue and Tax Law. significance, 4, p.7. King, A., 2016. Mid market focus: The new attribution tax regime for MITs: Part 1. Taxation in Australia, 50(10), p.590. Mares, P., 2012. Temporary migration and its implications for Australia. Papers on Parliament, (57). Moana Sand Pty Ltd v FC [1988]ATC 88, p.4897. Obst, W. and Hanegbi, R., 2016. Small-Scale Property Development: GST Implications. Adelaide Law Review, Forthcoming. Scottish Australian Mining Co Ltd v FC of T [1950]CLR 81, p.188. Statham Anor v FC of T [1989]ATC 89, p.4070. Tiley, J. and Loutzenhiser, G., 2012. Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing.