Organization Theory, Design and Change Essay Example | Topics and Well Written Essays - 250 words - 1

Organization Theory, Design and Change - Essay Example Societal ethics are the principles that have been laid for every member of the society to live by. It is through societal ethics, that a legal system is formed in order to guide people’s actions and how they interact with each other in the society. Professional ethics are the tenets that individuals of a particular profession must use to manage the manner at which they execute their tasks or utilize the resources within their reach. Individual ethics is the moral and personal values that have been set by a particular individual in order to guide their actions and interactions with other people. In an organization; different individuals with different professions are taken from the society in order to achieve a common goal. This is when the combination of societal, professional and individual ethics forms the basis of organizational ethics (Jones 47). Organizational ethics has it that each individual must live by his or her individual ethics, while observing the ethics of their profession and the ethics of the society at the same time. The conformance of each individual within the organization to the ethical behavior means that the collective interest of the society is safeguarded (Jones 51).

The role of the Supernatural and Witchcraft in Macbeth Essay Example for Free

The role of the Supernatural and Witchcraft in Macbeth Essay How would an audience in the time if Shakespeare reacts to the role of the Supernatural and Witchcraft in Macbeth? William Shakespeare wrote The Scottish Play to celebrate the Coronation Of James I of England who was also James VI of Scotland. Elizabeth I had just died and common beliefs and prophecies were taking a major part in peoples livelihood. Two imparticular, which were such as the Supernatural and Witchcraft. This was all starting to take place within the reign of Queen Elizabeth I (1533 1603) The public were increasingly occupied with speculations and legends of people being called Witches just because they were slightly different in some way or form. In 1564 a law came in force to prevent Witchcraft from taking place. Murder by Witchcraft would become punishable by death, thus acknowledging witches with supernatural powers. It is estimated that in Scotland alone 8,000 so-to-be witches were burned to death between 1564 and 1603. In 1604 an additional law was passed in Scotland, which declared anyone found to be practising Witchcraft should be executed. James I himself became personally involved with Witchcraft. James I then went on to publish work about Witchcraft Demonology in 1597. Although some people rebelled against this persecution, the belief in witches was widespread, and continued to the last execution in the late 17th century. Adding to the hatred of Witchcraft was the fact that the country at that time was Christian. This also gave the country a literal belief in Heaven and Hell so the audience would have been horrified to hear the witches chant. Fair is foul and foul is fair With their religious beliefs in that time, for them this moral reversal will have come as a horrifying shock to hear this being spoken on stage. Scotland was not the only country which Witchcraft took over peoples life. In Salem U.S.A, there were the famous Salem Witch-Trials. It started from to girls accusing someone of being a witch and that person was executed due to this accusation. Soon, others people started accusing others for little disputes and also friends and family were accusing each other and this continued so much most of the villagers were accused and put to death. These trials were so famous and still are, several books were written about this yet the most famous one written by Arthur Miller called The Crucible. They believed that witches could do many things such as create the death of a person, but, it was also believed that they could not murder them. It was also believed that they could sail in a sieve which is shown with the sentence from one of the witches Sail in sieve Ill thither sail, I give thee wind This also shows another power of the witches that they could create any weather that would suit them. When shall we meet again? In thunder, lightening or rain? This does not become different from another sentence in the play until you notice the question mark at the end which could mean that they already know when they are going to meet but the question is what weather would they like to meet in and so one of the witches can create this system. A witch would also have what is called a familiar. These would be such as black cats, frogs and toads or a black bird like a sparrow. These were said to of being given to them from the devil as a link to the underworld. These all caused fascination within the public as seen in Salem but also with royalty with Queen Elizabeth I starting the fascination and James I continuing this onwards. I think that the audience in the theatre would react cautiously to the moral reversal chanted by the witches. The people of that time were mostly Christians it went against their beliefs and so would have been Horrified and shock From the opening scene in the play Shakespeare establishes the true fact that this will be based around witches and the supernatural. Following from this Shakespeare reflects on what they believed witches were able to do. These are such as change the weather; this is reflected by the question that the witches ask. The question they ask each other is in what weather they would like to meet in. When shall we three meet again In thunder, lightning or rain? By adding the question mark, this tells us that they have already decided where and when, but they will purposely choose what weather and by one of the powers that witches were believed to have they will make this weather system arrive for when they have planned to meet. The witches then go on to speak of another quality that they were believed to have and that is a link to the underworld, familiars. Familiars are such as black cats, frogs and toads, sparrows. These are said to be their link to the devil. The witches speak of a grey cat and toad. I come Greymalkin! Paddock Calls The Greymalkin being a grey cat and Paddock a toad. The scene closes with one of the main themes of the play. Fair is foul and foul is fair This is what the witches believe and preach. It means that anything which is good (Fair) is bad (Foul), but if anything is Evil (Foul) to them it is good (Fair). This is a moral reversal and also a paradox of what we believe in the world today. The closing of the scene is where Shakespeare brings Macbeth into the play but does not allow the audience to see him. The audience would now be wondering what kind of a man Macbeth is. Is he a person of the supernatural because the first people to speak about him are the witches, or possibly is he a good man but because of what the witches believe in and will they try and bring his death to him?. In the second scene Shakespeare uses this to establish the fact that there is a battle going on with Scotland and Norway at that time. The audience is then informed via a bloody captain that it was not certain that Scotland would win the battle until Macbeth appears, and the captain quotes For brave Macbeth well he deserves that name The audience are also informed of the bravery of Macbeth and Banquo. From this point Shakespeare also uses dramatic irony, this is used where Macbeth is told that the Thane of Cawdor has been claimed as a traitor to his country and so shall be executed. The reason that this is called irony is that the audience already know that Macbeth will be crowned Thane of Cawdor, but Macbeth is unaware of this. Shakespeare at the beginning of scene three brings in the witches again and proves to everyone that they really are witches and also that they possess the powers that people believed they could possess. Shakespeare also shows how petty, vengeful and impatient that they could be, A sailors wife had chestnuts in her lap, And munched, and munched, and munched-Give me, Quoth I, Aroint thee witch, the rump-fed ronyon cries. Her husbands to Aleppo gone, master o th Tiger. Now that the witches have appeared the audience will now be waiting impatiently for the appearance of Macbeth. The audience know that Macbeth will be appearing soon due to what the witches quoted in the first scene. When Macbeth appears and makes his first speech, he will shock the audience and give an instant impression on the audience. So foul and fair a day I have not seen This could be irony for the future of Macbeth may this be what happens to him on the future, This will shock the audience as this is very similar to what the witches chanted as their main theme and so Macbeth would be associated with the witches and be influenced on their doings. What Macbeth really means by this, is that the weather is foul but it is an air day due to Scotland winning the battle. When the witches are talking to Macbeth and Banquo, Banquo is curious and confused why Macbeth should be concerned when the witches prophet good news to Macbeth. However the witches have seemed to put him in a trance-like state when he is told that he will become king and this brings Banquo into a imagery of clothing and uses this to make the point that Macbeth is in a trance-like rapt. The witches then turn to Banquo and make three claims to him. Lesser than Macbeth, and greater. Not so happy, yet much happier Thou shalt get kings, though thou be none After these claims to Banquo the witches seem to disappear into thin air and Banquo is very suspicious of them unlike Macbeth. Macbeth has deep and dark desires and thinks about Banquos children becoming king as if this could have some threat to Macbeths future. After their first acquaintance with the witches, Angus and Ross appear with news for Macbeth. The news that they have brought to Macbeth is that the Thane of Cawdor has been declared a traitor to Scotland and so he will become Thane of Cawdor himself. This is ironic because this is one of the claims the witches have given to Macbeth. Macbeth then startles the audience when he says that greatest is behind and means that all that is left for him to achieve is to get onto the throne. This will also tell the audience that even the best of men can be tempted by evil. Banquo though refers to the devil as evil and so represents good in the moral reversal that is about to take place in both of them. And oftentimes, to win us our harm, The instruments of darkness tells us truths, Win us with honest trifles, so betrays In deepest consequence. When Macbeth speaks his first major soliloquy the audience finally get to hear his innermost thoughts as he asks himself questions, Two truths are told Of the imperial theme I thank you gentlemen. This supernatural soliciting Cannot be ill, cannot be good. If ill, why hath it given me earnest of success, Commencing in truth? I am Thane of Cawdor. If, good why do I yield to that suggestion, Whose horrid image doth unfix my hair, And make my seated heart knock at my ribs, Against the look of nature? Present fears Are less than horrible imaginings? My thought whose murder yet is but fantastical, Shakes so my single state of man, that function Is smothered in surmise, and nothing is But what is not. It is Macbeth who mentions murder, even though the witches have mentioned nothing of the sort and so this shows that this is suggestion is one that Macbeth has thought of himself. He also decides that it is not a possibility that it will come to murder. If chance will have me king, why chance may crown me Without my stir. And also that he will leave it to chance whether he will become king or not. Come what come may, Time and the hour runs through the roughest day. This then leaves the audience with a sense of hope that Macbeth is not going to allow him to be tempted. It is when Duncan declares his oldest son, Malcolm, as his heir to the throne Macbeths attitude to the throne changes and so instead of waiting for the chance to become king he now sees Malcolm as an obstacle to himself and there from another short soliloquy he allows the audience to now he has evil desires inside and so prays that the stars should not shine on his evil desires. The Prince of Cumberland that is a step, On which I must fall down, or else oerleap, For in my way it lies, stars hide your fires, Let not light see my black and deep desires. The eye wink at the hand: yet let that be, Which the eye fears when it is done to see. He does this because stars are a form of light and light represents goodness. We now start to think that this maybe the start of Macbeths evil paths coming to light, it is then that Lady Macbeth is introduced. Lady Macbeth delighted by her husbands letter, she knows MAcbeth is ambitious to get on the throne but also realises that he lacks the ruthlessness needed to get there. She knows he only wants to win his honours honestly, would like to be king but will not cheat to gain the throne. A messenger informs Lady Macbeth of the kings immanent arrival and she is then very excited and sees this as a perfect opportunity to get Macbeth on the throne. She then speaks a horrid and for the audience a shocking prayer to evil spirits. Come you sprits That tends on mortal thoughts, unsex me here, And fill me from the crown to the toe-top full Of direst cruelty: make thick my blood, Stop up th access and passage to remorse, That no compunctious visitings of nature Shake my fell purpose, nor keep peace between Th effect and it. Come to my womens breasts, And take my milk for gull, you murdring Ministers, Wherever in your sightless substances You wait on natures mischief. Come thick Night, And pall thee in the dunnest smoke of hell, That my keen knife see not the wound it makes, Nor heaven peep through the blanket of the dark, To cry Hold, hold! This prayer from Lady Macbeth is shocking to the audience because of the language that she uses. Here she is asking for the evil spirits to come to her and to fill her from the crown to the toe-top full with evil and replace her milk into bitterness and evil. She has prayed for this because she has decided that she will not let this opportunity to pass of becoming Queen. She has also prayed for this as she knows that Macbeth has not got the evil and ruthlessness inside him to carry out the murder. Lady Macbeth has also asked for it to be a dark night and so that the stars and heaven can not see her do this deed because the light and heaven are representations of goodness. So, when the arrival of Macbeth occurs, she then shocks the audience again but also Macbeth when declaring that Duncan will not see the morning. She has the idea of deception. O never shall sun that morrow see Lady Macbeth has now totally committed herself to the deed and has not given Macbeth any chance of changing her mind. She is entirely devoted to now becoming Queen and will not by any means let this prospect surpass. Macbeth is now in two minds and delivers a soliloquy to the audience to let them know exactly what he is feeling like and what he is wrestling with in his internal conflict. that but this blow Might be the be-all and the end-all here, We still have judgement here, Hes here in double trust: as his host, Who should against his murderer shut the door, Not bear the knife myself. his virtues Will plead like angels I have no spur To prick the sides of my intent, but only Vaulting ambition, which oerleaps itself, And falls on th other - He admits the only thing driving him is ambition and informs Lady Macbeth that he will not murder Duncan. But he gives her different excuses than what he really feels so that he does not appear weak in her eyes. Lady Macbeth then launches a powerful harangue on Macbeth, accusing him of exactly what he did not want, and that is to be accused of not being a man. She goes on to create an atrocious image of her killing her baby and appears to have joined the forces of evil and she will surely not let this opportunity of becoming Queen Pass. She now appears to have had her wish of being filled with evil fulfilled. ..I have given suck, and know How tender tis to love the babe that milks me- I would while it was smiling in my face Have plucked my nipple from his boneless gums, And dashed the brains out, had I so sworn as you Have done to this. The people of the time of Shakespeare believed that the witches could cause hallucinations and this is what occurred to Macbeth when he sees a dagger coming towards him. Macbeths mind is filling of dark and evil desires and is also tormented by images of blood, fear, and the unknown. Is this a dagger which I see before me, The handle toward my hand? Come let me clutch thee. Art thou not, fatal vision, sensible To feeling as to sight? Or art thou but A dagger of the mind, a false creation, Mine eyes are made the fools o th other senses, Macbeth now explains that he is sure that this dagger which he sees in front of him is definitely a false creation and is not real but a hallucination. Macbeth then personifies murder and feels he is going to do a deed similar to what someone else did before him yet in different circumstances. With Tarquins ravishing strides, towards his design Moves like a ghost. Murder is against Macbeths nature and against the natural order of thing. The darkness is Shakespeares way of using language to symbolise evil powers rising up against the powers of goodness and light. Macbeth wonders whether he is going insane where symbolizing all the evil building up in Macbeth heart. He then decides to take out the murder and so maybe he has decided to carry out the murder because he really is an evil man as possibly he didnt need the influence of the witches to take out the deed. Or possibly he is acting on impulse and without thinking it through properly or he is still under the influence of them. The first sign of Lady Macbeths conscience is when they come to kill Duncan but cannot because she thinks that Duncan looks like her father. Th attempt and not the deed Confounds us. Hark! I laid their daggers ready, He could not missem. Had he not resembled My father as he slept, I had donet. This gives the audience a slight indication that evil has not totally taken over her and in the end good will triumph over evil. Macbeth slays Duncan as he is sleeping and sleeping is often referred to as innocence. He horrified himself by the fact that he could not say Amen. At this point the audience do not know whether the deed has been done, so, this is even more proof that Macbeth had done the deed. In the time of Shakespeare it was believed that if you did a deed like this the devil would take your soul and would stop you from saying anything that would be linked to Christianity. This would have horrified both the audience and himself because then Christian beliefs were essential and this would have been an essential part of their belief. Lady Macbeth then decides to take over the situation and tells Macbeth to wash his hands but he then fears for a blood-stained soul. Macbeth has destroyed the natural order of things and knows himself must pay. .Go get some water, And wash this filthy witness from your hand. Give me the daggers. The sleeping and the dead Are but as pictures. Tis the eye of childhood That fears a painted devil. If he do bleed, Ill gild the faces of the grooms withal, For it must seem their guilt. Lennox then talks of the night of Duncans death and tells us about the rough night gone past. The night would have been done by nature to warn everybody that unnatural things are going on (e.g. the death of Duncan).They have broken the natural order of things in ways that horses have eaten each other the weather was terrible And also as the owl was sweeping through the air like a hawk whereas owls normally fly close to the ground. This was not classed as a familiar but an evil bird due to it only coming out at night and night equals evil. The night has been unruly. Where we lay Our chimneys were blown down, and as they say, Lamentings heard I th air, strange screams of death, A falcon towering in her pride of place Was a mousing owl hawks at, and killed. And Duncans horses a thing most strange and Beauteous and swift, the minions if their race, Turns wild in nature, broke their stalls, flung out, Contending gainst obedience, as they would make War with mankind. Tis said they eat each other. On discovery of Duncans body Macduff uses imagery which goes beyond the facts of murder and talks of unleashed chaos and a sacrilegious deed. This is a sacrilegious deed due to the king being believed to have been appointed by god and so this was so bad it would have been like destroying a church or other religious building. This was claimed to have unleashed chaos because it looks like someone has not just stabbed Duncan but has continued to do so with force many times. Also the body is so bad to view Macduff claims that you would turn you to stone like a new gorgon. Confusion now hath made his masterpiece. Most sacrilegious murder hath broken open The lords anointed temple and stole thence The life o th building! Approach the chamber, and destroy your sight With a new Gorgon. Do not bid me speak. See, and then speak yourselves. The quote that a new Gorgon is in reference to a Greek goddess that had snakes for hair and if you saw her you would turn to stone and Macduff says that if you saw the body of Duncan you would turn to stone as the sight is so ghastly. When Macbeth first kills the guards this may be the point where he may not be sticking to the plan. This would in fact be worse for him due to nobody will not be able to give evidence. Scene four tells us what has really happened. However, there is much stress on the unnaturalness of the murder and how it has begun to poison nature. The forces of evil seem to be at work due to it been dark like night when it is supposed to be light. It is believed that it was light due to good not being able to look down on the death because it is ashamed to see the body of Duncan. Banquo is representing good and apart from Macbeth is the only other person that knows about the witches prophecies. Macbeth is concerned about Banquo coming to the truth in his mind because he is a very intelligent person. Also Macbeth is obsessed about the witches prophet that one of Banquos children will become King. Macbeth tells us about why he is afraid of Banquo and he orders the death of Banquo but also Banquos son Fleance just to make sure that no one else could become king soon. In the soliloquy Macbeth tells us about Banquos good and strong points but also that he feels he has sold his soul to the devil for the sake of Banquos children and he has done it for no purpose of his own and all for nothing. No son of mine succeeding. Ift be so. For Banquos issue I have filed my mind, For them the gracious Duncan have I murdered To make them kings, the seed of Banquo kings Even now Lady Macbeth also thinks the same as Macbeth, that now they are King and Queen they have done it all for nothing. Naughta had, alls spent. Macbeth tells us of the nightmares that he has which stops him from sleeping. This was another point on which it was believed that the witches could cause this and stop people from sleeping altogether. There is also a growing distance between Macbeth and Lady Macbeth. He starts to hint to her that something terrible will be done, but deliberately chooses not to tell her and even deceives her by telling her to pay particular attention to Banquo at the feast. Perhaps this is because he wants to protect her or because he wants to show her that he is a man and is capable of acting on his own. The final words of this scene are important and ominous. Macbeths words give the audience an insight to what is really going on in his mind. Macbeth tells us that his wickedness grows stronger and even more vicious. He has now committed himself to the path of evilness and he has now gone too far to turn back on the right road. The scene of Banquos murder is a scene of where we see the most references to good and light overpowering darkness and evil. Give us a light there, ho Evil is a force that is equals darkness and this is also when the murder is going to take place. By this Banquo who represents good, asks for more light. By this Shakespeare uses this as a metaphor of good overpowers evil. When Macbeth orders the murder of Banquo and Fleance it seems to the audience that evil will overpower good and Macbeth who now represents evil will come through. At the murder scene Banquo is killed and Fleance escapes and so lets the audience realise that evil may not totally take over and the witches predictions were indeed the truth. O treachery! Fly good Fleance, fly, fly, fly! Thou mayst revenge. O slave! One reason why they also may ask for more light is that Banquo represents good and that represents light, so when Banquo is killed some of the light will have dimmed, so there is less light. In the next scene there is a banquet in Macbeths castle and Macbeth sees the ghost of Banquo and this could be caused by the witches, as it was believed that they could cause hallucinations and they may cause this. Which of you have done this? His quote asks the others which of them have played this trick on him; also he is asking who has killed Banquo, although he knows totally well that in a sense he has killed him. This hallucination is caused by his guilt and has been sent by the witches to torment him and drive him insane. The banquet is now totally in turmoil, and chaos has broken out. This may also represent how Macbeths reign will affect the country and what may happen in the future to scotland. Lady Macbeth says that she cannot tell whether it is day or night, which is apparent to Macbeth also. They cannot tell whether it is day or night but also they cannot tell good from evil. This is similar to what the witches said. Fair is Foul and Foul is Fair. Act three scene six again allows Shakespeare to inform the audience of the state that Scotland is in under the reign of Macbeth. May soon return to this our suffering country Under a hand accursed The next act is where we see an important view of the witches. They throw their nauseous ingredients into the charmed pot; they talk in rhyme giving the impression of them creating a magic spell being chanted. Eye of newt, and toe of frog, Adders fork, and blind-worms sting, Like a hell-broth boil and bubble. Double, double toil and trouble; Fire burn and cauldron bubble. These here are just some of the nauseous ingredients they put into their pot. Their gruel is also an image of confusion and reflects Elizabethan beliefs about the nature of the world and the relationship between good and evil. The witches refer to Macbeth as something wicked and so this may say that they quite like him. I have made this prediction due to the quote. Fair is Foul and Foul is Fair When they refer to Macbeth as something wicked they are almost saying that he is worse than them. By the pricking of my thumbs, Something wicked this way comes: Open locks, Whoever Locks. Macbeth is determined to know his future, and the witches are also determined to use Macbeths human failings and readiness to use their predictions as a way of destroying him. Macbeth, Macbeth, Macbeth, beware Macduff, Beware the Thane of Fife. Dismiss me. enough This is a warning to Macbeth that he must beware of the Thane of Fife, or as the Thane of Fife, Macduff. Macbeth takes this as it is said and is aware of Macduff. Macbeth has another Apparition come to him and gives him this warning; .laugh to scone The power of man, for none of woman born Shall harm Macbeth. This warning to Macbeth says that he should be aware of any person not born of a woman. Macbeth takes this as everyone is born of women and there is no possibility of him been moved off the throne. .Macbeth shall never vanquished be, until Great Birnam wood to high Dunsinane hill. This is a warning to Macbeth that he will only be taken off the throne when Birnam wood moves up to Dunsinane Castle where Macbeth lives. When Macbeth hears this he interpretates it as the wood will pickup its roots and walk up to the castle. He then instantly thinks that he has no problem of been taken off the throne until he dies. First he requests one more view, and this is that he wants to find out who will take the throne after him. Macbeth is then shown a line of eight kings. These are not too important to Macbeth at first until he notices that they all resemble Banquo. This is his worst fear that no-one of his ownfamily is going to carry on the family in his name and so Banquo will be not so happy, yet much happier. This tells Macbeth that all this that he has done was all for nothing and brought more pain to him and his wife that they would have had without the deeds they have committed. Thou art too like the spirit of Banquo. Down! Thy crown does sear mine eyeballs; In Act four scene two we see the only other female character apart from Lady Macbeth, Lady Macduff. She is the total opposite to Lady Macbeth, as she is caring, gentile and also a loving mother and wife. She is very close to her child and Macduff, and she is loyal to them both. Lady Macduff is not interested in politics and has no deep and dark desires. The murdering of Lady Macduff and all her children would be deeply shocking to the audience especially with it been carried out on stage. They are all honest and innocent so their deaths would be needless. This shows how low Macbeth has got and how badly he has sunk in terms of morality. They do however; serve to determine Macduff to seek revenge and to swear to kill the tyrant. I have done no harm Act four scene three enlightens the audience as to the character that Macbeth has now become. He has now become a complete contrast to what he was at the start of the Scottish play. For brave Macbeth well he deserves that name On receiving the news about the murder of his family Macduff is urges by Malcolm to enrage his heart and get revenge on Macbeth. I grant him bloody, Luxurious, avaricious, false, deceitful, Sudden, malicious, smacking of every sin That has a name. There are also points to prove about how Macbeth is running the country and in what state it is in. Stands Scotland where it did? Alas, poor country! Act five scene one is the last time that we see Lady Macbeth and she is still complete contrast to what we see of her in the beginning. She is suffering like the prediction she made after the death of Duncan. This is that she told Macbeth that if he kept on thinking about it then he would drive himself insane and loose control and go mad. She has done exactly that, and spends her nights sleep-walking and has ordered that light is to be with her all the time especially at night. How came she by that light? Why it stood by her. She has a light by her Continually, tis her command. Could this possibly mean that she needs light around her, or could we say, she needs goodness around her, to protect her possibly? When she is sleepwalking she goes to the bathroom to try and wash off a dammed spot of blood on her hand. This is another contrast of Lady Macbeth where at first she said, a little water cleans us of this deed. She is now in her own private hell full of blood, fog and filthy air. She is now pitiful, terrified or going to hell and yet realising there is no escape of going to hell so she can prepare for the arrival. She then takes herself back into time and makes references to the murders of Banquo and Lady Macduff. It is possible that if Macbeth has told her about these murders, she would have tried to stop the murders indefinitely. She may of tried to stop these, as these were not apart of her plan when they became king and queen. The thane of Fife had a wife; where is she now? What will these hands neer be clean? I tell you yet again Banquos buried; he Cannot come out ons grave. The doctor that is looking after her has now realised that Lady Macbeth does not need a doctor, but also that he cannot do anything for her, as she really needs someone much more powerful than him, a Priest, a phychiatrist. This is the last that we hear of Lady Macbeth but we do hear that she takes her own life. This would say to the audience that good will always overpower evil and there is a severe price to pay for taking the evil road. Macbeth hints to the audience and that he is ready for death and to go to hell. But he is determined not to go without a fight and until every piece of flesh has been gauchely teared off his raw bones. Shakespeare shows that he is ready to die by using imagery of withering leaves. I have lived long enough. My way of life Is fallen into the sear, the yellow leaf; Yet he still asks for his armour so to not die without a last fight. This brings us back to his attitude at the beginning. At the beginning he was loyal strong and was brave. You could say he was being brave here or is he just taking an early exit to death. Ill fight, till from my bones my flesh be hacked. Give me my armour. The final scenes reveal to the audience and Macbeth the equivocation that the witches used to give Macbeth an idea of his future. oftentimes, to win us to our hard, the instruments of darkness tell us truths, win us with honest trifles, to betrays in deepest consequence. Macbeth hears a shriek and says he as almost forgotten what it is to be afraid. He refers to the night of Duncans murder and that then even the slightest noise appalled him. He receives the news of his wifes death with apparent complete differences a huge contrast to the beginning. He suggests that almost his wifes death is almost a complete inconvenience to him that she has died when he is in the middle of a battle. She should have died hereafter; There would have been a time for such a word. He realises that life is only a shadow a fleeting thing that is meaningless like the sound and fury of an idiots tale. He decides that his life has been all for nothing. The final unravelling of the prophecies would be of great interest to the audience serving a whole moral purpose. The witches did not exactly lie to Macbeth, but maybe twisted them so he had to work the rest out himself and they may have done this to see what explanation Macbeth came up with. They didnt tell him the whole truth and didnt lie but made their predictions interpretable in different ways. The interpretation that Macbeth makes of these was the wrong ones. But his interpretation appealed to his ignorance, greed and wisdom. When one of his messengers tells him that Birham wood is coming to Dunsinane, he realises that he interpretated them wrong and the witches had tricked him, just like his good companion said they would in the first act. Good sir, why do you start, and seem to fear Things do sound di fair? I th name of truth Are ye fantastical, or that indeed Macbeth even though realising his fate still is determined to die like a soldier. Why should I play the Roman fool, and die On mine own sword? Whiles I see lives, the gashes Do better upon them. Macbeth then realises his castle is been attacked and defeated, he now realises that he is tied to the stake and cannot escape. Here though he still clings to the apparitions and to the fact that no man not born of a woman can hurt him. He is confronted by Macduff turn hell-bound but Macbeth hints that he does, somewhere, still have the remnants of a conscience my souls too much chargd with blood of thine already Macduff is desperate to avenge the deaths of all his family and tells Macbeth that if he is not to fight that he must surrender and they will then put him on show like a rare monster. Macbeth can not bear this torture and decides to fight. He then also tells Macduff that he might as well as give up as he owns a charmed life because he cannot be harmed by anyone born of a woman. Macduff respond with a quote that would shock the audience and horrify Macbeth. This is that he was born not of a woman but from his mothers womb untimely rippd This tells us that Macduff was not born naturally but tells us that he was born caesarean birth and that he was ripped earlier than a normal birth from his mothers womb. By now Macbeth has finally realised everything that the witches said and he is furious with them but really he should only be furious with himself because of his own interpretation of the apparitions. And be these juggling fiends no more believed, That palter with us in a double sense: That keep the word of promise in our ear, And break it to our hope. Ill not fight with thee. Macduff goes on to kill Macbeth and this also is true to what the apparition prophesised. Beware Macduff, beware the Thane of Fife By this Malcolm is rightfully restored to his rightful position, King of Scotland.

Captain Corelli’s Mandolin Essay -- essays research papers

'Captain Corelli’s Mandolin' S U M M A R Y It is 1941, and a young Italian officer, Captain Antonio Corelli,arrives on the beautiful Greek island of Cephallonia as part of an occupying force. He is billeted in the house of the local doctor, Iannis and his daughter Pelagia. He quickly wins the heart of Pelagia through his humour and his sensitivity, not to mention his stunning ability on the mandolin. But Pelagia is engaged to Mandras, a local fisherman who is away fighting with the Greek army. Despite her growing affection for Corelli, Pelagia continues to write to Mandras, but he does not answer. It transpires that he could not, since he is illiterate. But Pelagia takes this as a sign that their love is dead and she gives herself to Corelli. Then there is the betrayal. Everyone, it seems, in a short space of time, is betrayed. In the autumn of 1943, the Allies invade Sicily instead of the Greek islands, and, in the eyes of the islanders, betray Greece; the Italian commander, General Gandin, betrays his men, the Germans betray the Italians; perhaps Corelli even betrays Pelagia by leaving her. The full horror of war, international and then civil, comes home to all the characters, then is swept away by the tide of history. Pelagia and Corelli are apart and destined to remain so for half a lifetime. Pelagia thinks Corelli is dead, Corelli, visiting Pelagia secretly every year, thinks she is married. Then, in 1953 a new horror hits the island – the earthquake. The events ...

The Relationship Between Mother and Daughter in James Cain’s Mildred Pi

The Relationship Between Mother and Daughter in James Cain’s Mildred Pierce I have always been of the belief that in order to truly love, hate must exist within the core of the relationship. Nowhere in modern fiction is this dictum examined more accurately than in the novel by James Cain, Mildred Pierce. Looking at the concept in a familial context, James Cain has created two well-developed characters, Mildred Pierce and her daughter, Veda, that not only emphasizes the nature of mother-daughter relationships, but looks at how love and hate permeates the very essence of the relationship. The Irish poet Thomas Moore once described the fascination of these violently fluctuating emotions, â€Å"When I loved you, I can’t but allow/ I had many an exquisite minute/ But the scorn that I feel for you now/ Hath even more luxury in it† (Tresidder 57). While reading Mildred Pierce, I was reminded of my own mother’s relationship with her daughters. One of my sisters, Leslie, in particular, hated my mother in youth. It was strong emotion to extinguish, especially in those formative teen years, but because life is dominated with experiences, things in which we learn from, later one comes to understand the nature of their hate and love and begins to properly delineate the truth of each. Unfortunately, we don’t get to see this in Mildred Pierce and Veda’s relationship. The reason for this is twofold; one, it is the element of obsessive love that fosters a breakdown in the natural boundaries that exist in a parental relationship. Secondly, it is the need by Mildred to seek the unrealistic approval from her daughter, Veda, which further exasperates the boundaries, almost wiping them completely away. We see these elements of obsessive love, ... ...essive love for Veda; her need to gain acceptance and approval from this undeserving daughter that leads her catastrophic collapse. For Veda, it is her spiteful and vindictive nature to exact pain from those she holds in contempt. One needs the other in order to bear witness to the conclusion of their story. Love and hate rules in Glendale. Work Cited Cain, James. Mildred Pierce. New York: Vintage Books. 1989 Firman, Dorthy. â€Å"Healing the Mother/Daughter Relationship.† Mother/Daughter Relations 8 Dec 02 http://www.motherdaughterrelations.com/article.html www.motherdaughterrelations.com/article.html Phillips, Shelley. Beyond the Myths. New York: Penguin Books. 1996 Tresidder, Megan. The Secret Language of Love. San Francisco: Chronicle Books. 1997 Vial, Veronique. Women Before 10 a. m. Photograph. New York: Powerhouse Books. 1998

Behaviour Problems That Should Be Referred to Others and to Whom These Should Be Referred

Supporting Teaching and Learning in Schools – OCR Level 2 Certificate Assignment – Unit 4: Equality, diversity and inclusion in work with children and young people Task A – Promoting equality and diversity Complete answers to the following. 1. Identify current legislation and codes of practice relevant to promoting equality, diversity and inclusion when working with children and young people (Ref. 1. 1) 2. Describe why it is important to support the rights of all children and young people to: a)Participation: b)equality of access (Ref 1. 2) 3.Why is it important to value and promote cultural diversity and what are the benefits of doing so? (Ref. 1. 3) Assignment – Unit 4: Equality, diversity and inclusion in work with children and young people Task B – The impact of prejudice and discrimination Give three examples of children or young people who may be affected by prejudice and discrimination and say how you might deal with this in your role as a su pport assistant in your workplace. (Ref 2. 1, 2. 2, 2. 3, 2. 4, 2. 5) Assignment – Unit 4: Equality, diversity and inclusion in work with children and young people Task C – Inclusion 1.Explain what inclusion means and give at least two examples of inclusive practices in your workplace. (Ref 3. 1, 3. 2) 2. How is inclusion promoted through the education system? (Ref. 3. 3) Assignment – Unit 204: Equality, diversity and inclusion in work with children and young people I confirm that this assessment has been completed to the required standard and meets the requirements for validity, currency, authenticity and sufficiency. Tutor/assessor’s signature: Date: I confirm that the assignment work to which this result relates, is all my own work. Candidate signature: Date: Internal verifier signature: Date:

Slowing Revelotion essays

Slowing Revelotion essays Technology, a progressive tool in the last decade! Every day technology influences many Americans in their daily living, from cell phones, microwaves, CD-players, home personal computers, to lap top computers technology has made the American standard of living easier and convenient. In the last decade technology has affected many components in our American culture. The President of the United States Bill Clinton has deemed one of these components as the New Economy. The New Economy is the information technology revolution that has changed the way America does business, and has changed our market and others around the world. Can the market depend on the information technology revolution to be as prosperous in the future? What factors contributed to the New Economy? In the early 1990s technology was knocking at the doors of every Americans home. Affordability and convenience is what lead to the rebirth of the economy. Personal computers or PCs for short were much more obtainable in the early 90s, with more Americans with computers in their homes Americans became one with technology. The growing popularity of PCs led to the biggest benefactor in our economic revolution, the Internet. Today the Internet is household terminology; daily business of all sorts is performed on the Internet by all ages in the world. Users can access personal mail through e-mail, read headline news, research anything, and shop for goods and services from the comfort of home. Around 1995 the Internet Boom was recognized, the Internet became a huge shopping mall for consumers. According to Paul Kedrosky writer for the Wall Street Journal, there is an estimate of 10 million web pages on the Internet. This immense amount of growth in the Internet industry has been a key element in our economic prosperity. Many businesses have had significant gains financially in the dot-com i...

The contribution of Corporate Social Responsibility (CSR) to Shell Nigeria’s Corporate Strategy The WritePass Journal

The contribution of Corporate Social Responsibility (CSR) to Shell Nigeria’s Corporate Strategy Introduction The contribution of Corporate Social Responsibility (CSR) to Shell Nigeria’s Corporate Strategy a; OPEC, 2011). The parent company, Shell Corporation, is one among major entities participating in the exploration, production, distribution and sale of oil and gas across the globe. The company manages multinational subsidiary petrochemical and energy companies operating in over 80 countries (OPEC, 2011). Exploration and extraction operations of crude oil and gas in Nigeria form an essential component of Shell Corporations upstream supply chain. Its downstream supply chain is engaged in refinery and distribution of oil and gas, as well as trade and shipping of crude worldwide. The company is also involved in the manufacture and marketing of a range of products including petrochemicals for its industrial customers. Its daily volume of production entails 3.2 million barrels of oil and gas (at 48% this output) delivering refined fuel oil to consumers through its 43,000 Shell service stations across the globe (OPEC, 2011). Nigeria is important for Shell accounting for about a quarter of its worldwide production with an estimated contributed share in profit averaging $1.8 billion annually. This represents 10.4% of upstream operational profits and 7.3% of total profit (Shell, 2011). Given its importance to the Group’s upstream operations, any challenge on this front adversely affects global operations of the multinational corporation (Royal Dutch Shell, 2012a; Emesh, 2009). Several challenges beset multinational oil corporations operating particularly in developing countries as explored below. The dilemma of oil companies operating in developing countries Significant oil and gas reserves are found in developing countries of Africa (OPEC, 2011). These countries often lack the resource capability both in terms of financial capacity and infrastructure to conduct exploration and extraction operations of oil and gas. This explains the presence of multinational oil corporations such as Shell in these countries and in regions such as the Niger Delta of Nigeria which holds significant oil reserves deemed to be among the largest in Africa (Wheeler et al., 2010). Operations of oil multinationals in these developing countries are however fraught with huge challenges brought about by the political and social situations which characterise them. Due to their structural and institutional weaknesses, these countries are often prone to recurring conflict and political instability which portends violence and risks to investments (Wheeler et al., 2010; Idemudia, 2009). However, with much to gain from the exploration and exploitation of oil and in spite of the risks and attendant challenges, the multinational oil corporations value the acquisition of market share (Emesh, 2009). It is also noteworthy that profits accrued from the exploitation of the oil resource have historically been misappropriated, benefitting a few influential people in the local and national governments while the host communities and citizenry at large suffer poverty. With an abundance of oil revenue, a corrupt leadership forego accountability to constituents and undermine political and economic institutions while focus on oil wealth stifles diversification of the economy into other essential sectors (Emesh, 2009; Olowu, 2011). This scenario has often exacerbated the political and social situation, increasing the occurrences of conflicts and violence and threatening sustainability of business and integrity of the supply chain (Wheeler et al., 2010). The discontent of host communities and stakeholders at the local level has led to acts of vandalism, sabotage and disruption, as well as outright insurgency which not only threaten operations but also impact the prices of crude oil internationally fomenting unnecessary fluctuations (Olowu, 2011). This alongside the adverse environmental impact of the extractive industry in general and impacts on human rights has often injured the reputations particularly of oil multinationals such as Shell Nigeria. They have promoted the perception that such companies are merely profit-oriented and care less about the impacts of their operations (Idemudia, 2009). Such global concern over these issues has hitherto led to threats of and actual boycotts of Shell products, costly lawsuits and liabilities, and in addition to attendant inefficiencies and security of assets and resources, these challenges have not only impacted Shell’s local operations in Nigeria but have hindered the potential of the entire multinational corporation internationally (Olowu, 2011). Companies such as Shell, therefore, continually need to evaluate political and social risks assessing probable effects on their business and the investment climate, as well as the impact on their profit forecasts and sustenance of operations (Olowu, 2011; Fombrun, 2001). This scenario has illustrated that adverse effects can have dire consequences for the entire business beyond its local operational environment. In order to sustain their business and even achieve growth and expansion, it is imperative for companies to enhance their relations with society ensuring that they are strong and mutually beneficial. Beyond the profit objective, multinational corporations are increasingly demanded of to engage with host countries and communities and CSR has become one of the strategies towards this endeavour (Haigh and Jones, 2006). In response to this demand and in the attempt to shore up its reputation and to build goodwill with local communities, Shell has developed policies and programs aimed at taking on social responsibilities. These programs focus on poverty alleviation, dealing with challenging human rights issues, and the pursuit of sustainable development, seeking to lower the negative environmental impact of their activities (Shell, 2011; Olowu, 2011). These practices are generally referred to as corporate social responsibility (CSR). They can serve as a channel through which to nurture relations with society and stakeholders in general so as to address this dilemma that companies face in the modern business environment (Driver, 2006; Haigh and Jones, 2006). In this regard, it can act dually as an avenue for ethical and social responsibility and as well a worthwhile and essential business strategy. However, finding the right approach and the right initiatives to undertake is challenging for many entities as expectations are very high and diverse particularly in developing countries. As well, in most cases, the development initiatives anticipated should ideally be the prerogative and duty of respective governments and authorities. Their pursuit enables these public agencies to disregard their duties and to forgo accountability to their constituents, a free hand to misappropriate what would otherwise be spent on development (Frynas, 2005). Corporate Social Responsibility (CSR) CSR is a fast-growing concept in which organizations consider the interests of various stakeholders including society, the environment, and the community in which they are established, taking responsibility for the impact of their activities. It refers to activities that a corporate entity engages with and which are aimed at investment into better and stronger relations with stakeholders and society (Bourne, 2009). This commitment is a voluntary endeavour to improve quality of life for local communities and society at large and extends beyond the basic requirement to comply with regulations or legislation (Boyd et al., 2007). Though historically consider to encompass corporate philanthropy, the concept can now be summarized conveniently in the phrase†¦Ã¢â‚¬Å"doing well by doing good† which is inherent in a firm’s accountability and which underlies its social contract with society (Driver, 2006). It encompasses concepts such as corporate accountability, corporate citizenship, business ethics, sustainability, as well as social responsibility in investment and community involvement (Fombrun, 2001). CSR is thus not the sole responsibility of the multinational corporation, but it also concerns the host communities and countries that can engage in planning and in the push for implementation of activities. This, however, gives the pursuit an arbitrariness that makes assessment of success and effectiveness quite challenging. Success in business and sustainability of operations significantly depends on an organization’s capacity to maximize benefits accrued from its resources such as financial and human resources, physical assets, as well as intangible resources such as goodwill from stakeholders and society in general (Werbach, 2009). This is quite evident in challenges that have beset Shell’s supply chain stemming from challenges in its operations in the Niger Delta. Even with the right mix of financial and human resources, as well as an adequate asset base, the lack of goodwill leading to discontent locally and globally and acts of reprisals has in the past led to disruption of operations and loss of potential which have had widespread implications, including adverse effects on profitability, the company’s reputation, as well as the prices of crude oil in the international market. In this regard CSR has become a significant component of Shell Nigeria’s corporate strategy in its quest for mutually beneficial engagement with stakeholders and achievement of requisite goodwill (Shell, 2011; Olowu, 2011). Through the proactive pursuit of CSR, companies can take responsibility for the impact of their operations and welfare of host societies, as well as stakeholders in general. Though perceived as an outlay that is difficult to recoup, there is evidence of potential reciprocal effect and business sense in CSR investments attributed to its creation of value and enhancement of stakeholder relations (Driver, 2006;). Due to the general lack of infrastructure and development projects provided by respective governments in developing countries, the need for CSR covering broader roles such as poverty alleviation, good governance and development is prominent. Multinational corporations such as Shell come under heightened expectations to fill in the gap providing the requisite development (Wheeler et al., 2010). The initiatives undertaken by Shell towards CSR are explored. Critics bemoan this reality in the expectation for intervention by such business entities on matters outside their primary objective. They posit that this demand influences and affects the conduct of business in the increasingly competitive business environment posing a challenge to strategists in the choice between meeting business objectives and shareholder satisfaction on the one hand, and the needs of the wider stakeholder base on the other (Frynas, 2005). This further complicates the development of corporate strategy given the need to focus on a number of extraneous issues often with private entities arrogating themselves duties that ought to be performed by the state or local councils. Such realities hinder the effectiveness of CSR initiatives and particularly its contribution to the company’s corporate strategy. CSR initiatives of Shell Nigeria are thus evaluated in the following section. CSR initiatives of Shell Nigeria Numerous activities that Shell engages in its pursuit of social responsibility are herein evaluated to assess their effectiveness and therefore contribution to the company’s corporate strategy. Initiatives undertaken by Shell Nigeria in its CSR pursuit cover external aspects such as environmental protection, community relations and human rights, as well as internal aspects such as principles and codes of practice, product stewardship, stakeholder and employee rights, and transparency (Shell, 2011; Idemudia, 2009). Shell Nigeria and the entire Group takes up an active leadership role in the development of codes of conduct and practice governing workplaces and their engagement with facets of society (Royal Dutch Shell, 2012b; UN, 2011). The company has also supported development through programs in education, health, construction, commerce, agriculture, transport, etc. benefiting local communities (Olowu, 2011). Additionally, the company alongside others in the oil industry command leadership in programs promoting CSR internationally on various fronts. This has been facilitated by Shell’s new and sophisticated approach they refer to as Community Development (CD), offering a paradigm shift to environmental responsibility, social welfare, human rights, and political responsibility, among other issues of CSR (UN, 2011). This approach entails greater stakeholder engagement bringing together many entities including NGOs, state and local governments, and community leaders in identifying and implementing projects, ensuring increased local ownership, transparency and accountability (Idemudia, 2009). Numerous projects have been successfully undertaken through this approach over the years especially benefiting areas in which the company’s infrastructure is located and/or flow lines traverse (Royal Dutch Shell, 2012b; Olowu, 2011). Goodwill generated from such â€Å"investments† in CSR has ensured integrity of assets that were hitherto under threat which is fundamental to successful operations. Various initiatives undertaken such as the community Health Insurance Schemes, enterprise development schemes, water supply and electricity supply, among others offer worthwhile lessons through which the success can be replicated elsewhere (UN, 2011; Idemudia, 2009). This way, the company has benefited from consistency afforded enabling it to meet tight lead times and to better align supply and demand through greater efficiency. Success of development initiatives has enhanced well-being and economic empowerment of communities thereby reducing dependency for regional development which had burdened the company (Shell, 2011; Emesh, 2009). Additionally, initiatives undertaken in partnership with numerous players aimed at enhancement of the conservation of biodiversity through the minimization of the negative impact of activities have enabled reduction of environmental impact due to gas flaring and oil spills. The diversification into the production of natural gas has benefited the company significantly, becoming a worthwhile revenue stream (Royal Dutch Shell, 2012a). Through a variety of indices assessing social and environmental performance of entities such as Shell, its CSR initiatives have earned it recognition globally as a leader in responsibility and a CSR champion. These indices include: the United Nations Global Compact (UNGC)- 2010; Dow Jones Sustainability Index (DSI)- 2010; Carbon Disclosure Leadership Index 2011, the FTSE4Good and Goldman Sachs Sustain ESG (environmental, social and governance) – 2010 (UN, 2011; Shell, 2011; OPEC, 2011). Good ratings attained in these indices are evidence of the impact that it has had in its CSR pursuit. The recognition has been beneficial in shoring the company’s reputation across the globe enhancing its corporate value and standing of its brand. However, oil multinationals (including Shell) remain at variance with local communities regarding the success and effectiveness of these CSR initiatives with the latter still not content. This represents the major challenge with CSR pursuits, particularly in cases such as this where expectations are quite high (Frynas, 2005). The actual success of Shell Nigeria’s CSR is evaluated to assess its contribution to its corporate strategy and bottom line. Contribution of CSR to Shell Nigeria’s corporate strategy Corporate strategy focuses on the organization’s overall scope with an aim to sustain growth and to achieve strategic positioning. The maximization of profits and minimization of costs is a primary goal of any business venture. This not only necessitates continuous improvement along the supply chain towards the enhancement of efficiency and effectiveness, but also entails an important aspect in the modern competitive business environment, value creation (Werbach, 2009; Kazem and Richard, 2008). Competitive advantage entails the capability a business to provide superior products, services, or value differentiating itself from its competitors. Price/cost advantage, delivery, quality and flexibility are identified as among the components of the value advantage which enhance competitive capability. To be able to sustain its competitive advantage, a company or organization has to exploit such available capabilities which are as important as resources such as physical assets, financial resources, and human resources (Werbach, 2009). However, the oil industry is characterized by minimal capacity for value addition to products and services, exploitation of a price advantage, or physical resource capabilities (Wheeler et al., 2010). It is therefore crucial for players in the industry to focus on value advantage deriving from delivery efficiency, quality, flexibility, as well as intangible aspects such as corporate value and reputation. The pursuit of corporate value and goodwill through CSR is therefore crucial for an entity to achieve a sustainable competitive advantage given the intense competition and capabilities (Fombrun, 2001). According to Sachs et al., (2009) and Driver (2006), the CSR idea†¦ â€Å"ties up with the drive for sustainability which is to develop solutions for business in such a way as to meet the requirements of the current generation without compromising the ability to provide the needs of future generations in bounty and diversity.† This is the basis for Shell’s renewed and revitalised pursuit of CSR which has enabled it to assume leadership on the responsibility front, a model for corporate citizenship (Shell, 2011). Despite the challenge in defining actual benefit and achievement in sustainability initiatives, the pursuit of CSR has granted Shell an important edge in the intensely competitive environment, enhancing the company’s corporate value. Corporations invest in CSR motivated by the view on business ethics which holds that shareholders and stakeholders desire a financially stable and responsible corporation adhering to values of ethical conduct and environmental sustainability. A worthwhile brand image and reputation is thus central to strategy (Sachs et al., 2009; Haigh and Jones, 2006). This is the primary thesis of this report and which is shown to guide Shell Nigeria’s corporate strategy, as well as that of the entire Group. Benefiting from reduced civil tension, as well as oil theft and sabotage, Shell has, in recent years, managed to increase production from new ventures such as offshore deep water explorations, as well as enhanced supply chain efficiencies – achieving increases in production averaging 31% year-on-year. Diversification into Liquid Natural Gas (LNG) production has enabled the company to enhance its revenue and to develop a new market (both locally and for export). Its economic potential has generated incentive and economic impetus to enhance the capture of natural gas associated with oil reserves that would otherwise be flared (Royal Dutch Shell, 2012a; Shell, 2011; Fombrun, 2001). Reduced flaring and the clean-up of oil spills have had a positive effect on the company’s risk and reputation management warding off potential lawsuits and liabilities (Shell, 2011; Dyer and Chu, 2003). Turbulence in the political and social environment and the resultant uncertainty in supply and demand, as well as concerns over bad repute negatively affect investor decisions and therefore share prices (Fombrun, 2008). A firm that wishes to attain success in the modern business environment must keenly assess these fundamental flags and their associated costs , as well as future value or potential which significantly influence investor decisions. These may influence the company’s access to capital and to new markets and cannot be ignored (Sachs et al., 2009; Dyer and Chu, 2003). These factors can be adequately addressed through the focus on enhancement of goodwill and efficiency through social responsibility pursuits. It is evident therefore that Shell’s CSR initiatives have contributed significantly to the company’s corporate strategy enhancing its capacity to sustain its operations and to thrive despite the challenges in the extractive sector and developing countries hosting it. Conclusion Through the pursuit of CSR, oil multinationals such as Shell can gain valuable goodwill enabling success of their operations and the enhancement of their overall image and perception as a corporate citizen both locally and internationally. Shell Nigeria’s proactive community development initiatives have in the most part significantly reduced conflict resultant from discontent and grievance of local communities and global concern impacting the corporate reputation of the entire Group internationally. Reductions in civil tensions, oil theft and sabotage have enabled increased production and new ventures and as well, the venture into the capture of associated natural gas has seen the company diversify into new revenue streams and markets of LNG. These benefits as well as the bolstering investor confidence due to this revitalization are evidence of the contribution of CSR to Shell Nigeria’s corporate strategy. Bibliography Bourne, L., 2009. Stakeholder Relationship Management. CA, USA: Gower.. Boyd, E., Spekman, R., Kamauff, J., and Werhane, P., 2007. â€Å"Corporate Social Responsibility in Global Supply Chains: A Procedural Justice Perspective.† In: Long Range Planning, Vol. 40, No. 3, pp. 341-356. Driver, M., 2006. ‘Beyond the Stalemate of Economics versus Ethics: Corporate Social Responsibility and the Discourse of the Organizational Self.’ Journal of Business Ethics, 66: 337–56. Dyer, J., and Chu, W., 2003. â€Å"The role of trustworthiness in reducing transaction costs and improving performance: Empirical evidence from the United States, Japan and Korea.† Organization Science 14 (1), 57–68. Emesh, E., 2009. â€Å"Social Responsibility in Practice in the Oil Producing Niger Delta: Assessing Corporations and Government’s Actions.† Journal of Sustainable Development in Africa, Vol. 11, No.2, pp.113-125. Fombrun, J., 2008. Corporate reputations as economic asset. In: Freeman, E., Harrison, J. S., (Eds.). The Blackwell handbook of strategic management. Blackwell Publishers, Oxford, 289–312. Frynas, J., 2005. â€Å"The False Developmental Promise of Corporate Social Responsibility: Evidence from Multinational Oil Companies.† International Affairs, Vol. 81, No. 3, pp. 581-598. Haigh, M., and Jones, M., 2006. â€Å"The Drivers of Corporate Social Responsibility: A Critical Review.† The Business Review, Cambridge, 5(2): 245–51. Idemudia, U., 2009. â€Å"Oil Extraction and Poverty Reduction in the Niger Delta: A Critical Examination of Partnership Initiatives.† Journal of Business Ethics: Supplement 90: 91. ABI/INFORM Global, ProQuest. Kazem, C., and Richard, L., 2008. Sustainable competitive advantage: towards a dynamic resource-based strategy. East London Business School, University of East London, UK Olowu, D., 2011. â€Å"From Defiance to Engagement: An Evaluation of Shell’s Approach to Conflict Resolution in the Niger Delta.† African Journal of Conflict Resolution, Vol. 10, Nr.3, pp. 75-100. OPEC, 2011. Nigeria facts and figures Viewed on 8/7/2014 from: opec.org/opec_web/en/about_us/167.htm Royal Dutch Shell Public Limited Company, 2012a. Shell Petroleum Development and Exploration Company report: â€Å"Environmental Performance: Oil Spills. Shell Nigeria, Shell Petroleum Development Company.† Viewed on 3/7/2014 from www.shellreport.com Royal Dutch Shell Public Limited Company, 2012b. Shell Petroleum Development Company, Shell Nigeria report: â€Å"Improving Lives in the Niger Delta.† Viewed on 3/7/2014 from www.shellnigeria.com Sachs, S., E. Ruhli and I., Kern, 2009. Sustainable Success with Stakeholders. Palgrave Macmillan Shell, 2011. â€Å"Sustainability Report: Royal Dutch Shell Sustainability Report 2010.† In: Royal Dutch Shell Sustainability Report, pp. 1-37. Viewed on 6/7/2013 from: http://sustainabilityreport.shell.com/2010/servicepages/previous.html UN, 2011. Supply chain sustainability. United Nations global compact. Viewed from: unglobalcompact.org/Issues/supply_chain/index.html Werbach, A., 2009. Strategy for sustainability: a business manifesto. Adam Werbach. Boston, Massachusetts: Harvard Business Press Wheeler, D., H., Fabig, and R., Boele, 2010. â€Å"Paradoxes and Dilemmas for Stakeholder Responsive Firms in the Extractive Sector: Lessons from the Case of Shell and the Ogoni.† In: Journal of Business Ethics, Vol. 39, pp. 297-318.

Los Dreamers y su situación migratoria especial

Los Dreamers y su situacià ³n migratoria especial Uno de los asuntos ms debatidos en materia migratoria es el futuro de los muchachos  denominados Dreamers o soà ±adores. Pero,  ¿quià ©nes son estos jà ³venes y quà © derechos migratorios tienen y cules son los proyectos de ley? Adems, se explica cules son los efectos y las fechas a tener en cuenta con la decisià ³n del presidente Trump de poner fin al programa DACA y cules son las bases de la demanda presentada por 15 estados para paralizar en corte la decisià ³n del gobierno federal. Situacià ³n legal actual El 5 de septiembre de 2017 el Fiscal General de los Estados Unidos, el seà ±or Jeff Sessions, ha anunciado el fin del programa conocido como Accià ³n Diferida o DACA que protegà ­a a los Dreamers frente a la Deportacià ³n y les reconocà ­a la posibilidad de sacar un permiso de trabajo renovable cada 2 aà ±os. Esta proteccià ³n fue creada por orden ejecutiva del presidente Barack Obama en 2012 y que en 5 aà ±os protegià ³ a ms de 800 mil jà ³venes de la deportacià ³n, adems de permitirles otros alivios. El anuncio del seà ±or Sessions NO supone el fin inmediato de DACA, sino que: El programa finalizar con fecha de 5 de marzo de 2018. Mientras tanto, los permisos de trabajo siguen vlidos y los Dreamers con Accià ³n Diferida aprobada estn protegidos frente a posible deportacià ³n.Desde ya NO se admiten solicitudes nuevas para acogerse a este programaSi se tiene  DACA aprobada  y  expira antes del 5 de marzo del 2018 o ese dà ­a, entonces se puede pedir una renovacià ³n, aunque hacerlo antes del 5 de octubre de 2017.Los permisos de trabajo y la proteccià ³n frente a la deportacià ³n otorgada por la accià ³n diferida, todo parece indicar, irn venciendo en la fecha prevista en cada caso. Por ejemplo, si vence con fecha del 6 de julio de 2019, es vlida mientras no llegue ese dà ­a.  Si se tiene aprobado con fecha anterior al 5 de septiembre de 2017 un permiso de advance parole para viajar fuera de los Estados Unidos, entonces se puede viajar. Sin embargo, como este es un asunto muy delicado, se recomienda consultarlo con un abogado o con una organiz acià ³n de apoyo a Dreamers y en caso de duda, no viajar. Si se presentà ³ la solicitud para el advance parole pero todavà ­a no hay respuesta, el USCIS  no lo tramitar pero sà ­ regresar el importe pagado en concepto de cuota.A partir del 5 de septiembre del 2017 no se pueden presentar solicitudes nuevas de advance parole para viajar fuera de los Estados Unidos. En principio  llegado el 5 de marzo  de 2018 los Dreamers podrà ­an  haber comenzado a ser deportados y sus permisos de trabajos dejarà ­an de ser vlidos en las fechas en ellos consignadas. Sin embargo, eso se ha paralizado por orden de una sentencia judicial. Por ahora, los Dreamers que han tenido la accià ³n diferida aprobada pueden seguir solicitando su renovacià ³n. Sin embargo, no pueden salir de Estados Unidos, ni siquiera con advance parole, ni se pueden pedir acciones diferidas nuevas. Demanda de los estados en contra de la decisià ³n de finalizar DACA 15  estados y el Distrito de Columbia  se han sumado para presentar una  demanda  en contra del gobierno federal por la decisià ³n de Trump de finalizar el programa DACA. La demanda, que ha sido presentada en el Distrito Eastern  del estado de Nueva York, est liderada por el fiscal general de ese estado y la de Massachusetts. Adems, se han unido los de Carolina del Norte, Connecticut, Delaware, Hawaii, Illinois, Iowa,  Nuevo Mà ©xico, Oregà ³n, Pennsylvania, Rhode Island, Vermont, Virginia, Washington y el Distrito de Columbia. Los estados argumentan que la decisià ³n de Trump de finalizar DACA tiene 4 problemas desde el punto de vista legal. Por una parte,  violarà ­a en dos ocasiones la Ley de Procedimiento Administrativo. Adems, por otra parte violarà ­a 2 tipos de protecciones otorgadas por la Constitucià ³n: al  debido  proceso y a la igualdad ante la ley.   Este à ºltimo punto se basa en que la decisià ³n de Trump tiene por objeto perjudicar a un grupo de personas por razones de su origen, ya que cuatro de cada cinco muchachos beneficiados por DACA son  mexicanos o centroamericanos. Se espera una ardua batalla legal en Corte. Propuesta de ley en el Senado Segà ºn el proyecto de ley liderado por los senadores Graham (republicano de Carolina del Sur) y Durbin (demà ³crata de Illinois) los Dreamers podrà ­a sacar la green card si cumplen una serie de requisitos, como por ejemplo, llevar 4 aà ±os o ms en Estados Unidos, haber llegado antes de cumplir los 17aà ±os de edad, tener un rà ©cord limpio, pasar un examen de inglà ©s, haber obtenido el tà ­tulo de high school o equivalente y haber trabajado por 3 aà ±os. Por ahora esto es solo un proyecto de ley y para convertirse en ley tendrà ­a que ser aprobado en la Cmara de Representantes y en el Senado. Esta iniciativa se presentà ³ poco despuà ©s de que el congresista  congresista Luis Gutià ©rrez, tras reunirse con otros miembros del causus Hispano con el Secretario de Seguridad Interna el seà ±or John Kelly, afirmase que tanto los Dreamers como los beneficiarios de los que se conoce como TPS deben prepararse para lo peor. El congresista Gutià ©rrez apuntà ³Ã‚  a la posibilidad real de que tanto el programa DACA para Dreamers como el TPS puedan finalizar, dando paso a deportaciones masivas. Quià ©nes son los muchachos conocidos como Dreamer y en quà © consiste DACA Los Dreamers son aproximadamente 2.1 millones de indocumentados que llegaron a Estados Unidos siendo nià ±os.   Aproximadamente 800  mil  Dreamers se han beneficiado de la accià ³n diferida ordenada el 15 de junio de 2012 por el presidente Obama. Los que tienen este beneficio aprobado: No son  deportadospueden solicitar permiso de trabajo por dos aà ±os, renovable.pueden pedir un Nà ºmero del Seguro Socialpueden sacar la licencia de manejar Para poder acogerse a este beneficio de la accià ³n diferida (DACA, por sus siglas en inglà ©s) hay que cumplir con una serie de requisitos de edad, estancia en Estados Unidos, estudios o servicio en el Ejà ©rcito y no tener rà ©cord penal. Cada dos aà ±os deben renovar DACA para conservar sus beneficios. Asesorà ­a migratoria Estas 13 organizaciones para asesorarse sobre todos los temas que tienen que ver con DACA. Tambià ©n destacar, entre muchas, 2 pginas webs que conviene seguir como como son My Undocumented Live y United We Dream ya que siempre estn a lo à ºltimo en este asunto. Esta à ºltima organizacià ³n es tambià ©n muy combativa defendiendo los derechos de los Dreamers. Otro telà ©fono interesante para buscar asesoramiento es el de la Hispanic Federation, que aunque est basada en Nueva York puede proporcionar ayuda y/o buenas referencias en otros estados. El telà ©fono es el 866-432-9832. Asimismo, y dado el clima actual de incertidumbre, lo ms aconsejable es asesorarse con abogados competentes o asociacià ³n de apoyo a migrantes, particularmente a Dreamers, sobre si existe alguna posibilidad real de regularizacià ³n de la situacià ³n.  Los  caminos para la legalizacià ³n  no son muchos, pero en algunos casos es posible.   Al mismo tiempo es fundamental no caer và ­ctima de fraude por parte de personas sin escrà ºpulos que pueden aprovecharse de la desesperacià ³n de las personas. Este es un artà ­culo informativo. No es asesorà ­a legal.

Remedies and Replacements of Trustees Case Study

Remedies and Replacements of Trustees - Case Study Example A variant of this type of trust is an accumulation and maintenance trust, which is also termed as a grandchildren's trust. Its use is to benefit a particular child or children who are under a specified age, when they become entitled to the income by right and frequently to the capital also. The trust deed, at times will give the trustees certain discretionary powers permitting them to decide as to which of the beneficiaries will receive the income or capital of the trust. The trust deed generally gives clear instructions as to the trustees' administrative powers for routinely dealing with trust property. In our case, since, the trust deed is silent with regard to the administrative powers of the Trust the law will take its own course for proper administration of the trust. Seven years ago, Cathy took 50,000 from the trust and used it on a new kitchen and a conservatory. If the trustee becomes bankrupt or dies, or the trustee transfers assets in breach of trust then the beneficiaries have the right to claim their equitable ownership of the trust assets against the trustee's trustee in bankruptcy in other words the individual appointed by the court who takes charge of a bankrupt person's assets, or his personal representative on death, or the transferee of trust assets transferred in breach of trust. Two of Georgina's grandchildren who were alive at her death, namely Estelle, now aged 21 years and Peter, now aged 23 years came to know that the Trust property was misappropriated by Cathy. Since, seven years ago Estelle and Peter were minors and also they came to know about this fraud o nly recently, the limitation for claiming their rights begins from the day from which they came to know about this fraud. Hence, they can proceed against Cathy's court appointed trustee in order to recover 50,000. In Barnes v Addy, it was held that a third party may be liable as constructive trustee if it "receives and becomes chargeable with some part of the trust property" , this is known as the first limb or knowing receipt or where they "assist with knowledge in a dishonest and fraudulent design on the part of the trustees", this is termed as the second limb or knowing assistance; which held that tracing, may provide a proprietary remedy to the plaintiff along with the personal liability of the defendant including return of property (Barnes v Addy, 1874). The beneficiaries' interest in the trust money binds not only Cathy but also her successors in title, including volunteers who either receive trust property or its traceable proceeds. Hence the trust amounts paid to Bob by Cathy can be fully recovered at the suit of the beneficiaries. The remedy available to Estelle and Peter is that they can move the court to transfer the Tippit shares, in which Bob had invested their trust money, and hand over the painting for value to them. Bob invested the amount of 40,000, which was given by Cathy under the pretext that she had won the amount in a lottery. Bob added 20,000 of his money to the bank account without knowing the fraud committed by Cathy. Since he is an innocent third party his liability is limited to the amounts given to him by Cathy. In 2004 Bob withdrew 20,000 and bought a painting whose value is 5,000 at present. In respect of this painting the law will keep track of its value

Property law learning portfolio Essay Example | Topics and Well Written Essays - 1500 words - 1

Property law learning portfolio - Essay Example Equity law is supplemental to the Common law and could not stand alone according to The Origins of Equity (Maitland, F. W. 19080); however many rules and doctrines are based upon equity law like the rich law of estates, trusts, and mortgages. Equity law stands upon the judicial assessment of what is fair and just contrary to that of the strict and harsh ruling of the common law. One good example of this is the unjust enrichment which the common law does not recognize but it’s the legal relief developed by the equity courts (Duhaime L 2010). Duhaime Lloyd in Mistake, Rectification & Misrepresentation explains that when something went wrong with the agreement or the contract due to the misapprehension of one party in the contract, the contract is liable to equity. The one party who is not the one who made the mistake can ask for the contract to be set aside. If both of the parties made mistake in the basic element of their agreement the contract can be considered null and void. â€Å"Non Est Factum† is the Latin term being used that means â€Å"not this deed†, this is a defense used when one party does not want to respect the contract because of the misapprehension or mistake made in the contract. The very basic element of a contract is the meeting of the minds of both parties. The example of this is when Bob signed a contract with the understanding that Alan is buying his copy of the original Picasso painting yet Alan thought to be buying the original Picasso painting; there is a fundamental mistake here t hat warrants the contract to be considered null and void. â€Å"When both parties are mistaken on a basic and fundamental element of the contract: the contract is void from the start if the mistake is of such significance that, in the words of English case law, it is a "false and fundamental assumption" of the contract (R. v. Ontario Flue-cured Tobacco Growers, 1965). What is Trust when pertaining to legal matters? Trust is the

Racism Essay Example | Topics and Well Written Essays - 1500 words

Racism - Essay Example Racial discrimination is treating people differently on the basis of race. In famous case Brown v. Board of Education of Topeka,* by overturning its earlier rule the United States Supreme Court, declared that the establishment of separate public schools for black and white students inherently unequal. This victory paved the way for integration and the Civil Rights Movement. The same decision was repeated in the Bolling v. Sharpe's** case also. Racism produces its effects through segregation, socioeconomic stratification, and marginalization as well as through the individual experience. Institutionalized racism produces discriminatory effects on health through public policy, the physical environment, social and medical services and preventive health policy. Perceived inequity and frustrated goals combine with policies that make the urban environment physically or psychologically hazardous to affect the family, sense of self and sense of community. This affects social buffers and supports while increasing the chance of experiencing a life event. Decreased social efficacy combined with a decaying physical environment promotes "alternative" lifestyles and economies, these can overcome the resilience of a community and undermine their buffering effects. The impact of racism on the individual, family, community and physical environment may --------------------------------------------------------------------------------------------------------- * Brown Vs Board of Education of Topeka 347 US 483 (1954)** Bolling Vs Sharpe 347US 487 (1954) 2 lead to psychological and physical harm to children and so produce a future generation of problems. The US government has formulated a number of programs for tracing the racist elements which is deep rooted in the society and to find out the solutions to eradicate this ever going problems. Department of Behavioral Medicine, Harvard Medical School, Boston *conducted a research and found out that racism is the one of the fundamental cause for the racial disparities of health commonly founds in people. According to their opinion the physiological changes which occur when African-Americans encounter everyday racism are thought to lead to poorer health in the long-term. The association between experienced racism and ill health is modified by social status and personal coping strategies. A wider conceptualization of the processes through which racism is linked to ill-health demands an understanding of the effects of racism at a political, socioeconomic, community, and family level. Such effects are as pertinent to illness rates as the experience of the individual. From the above discussion a question naturally arises. It is true that the segregation of the people as per their color

Predicting our future Essay Example | Topics and Well Written Essays - 1250 words

Predicting our future - Essay Example She further explains that we never know what our future has in store for us. Didion goes on to say what is surprising is that sometimes we seldom remember the details of the event which changes our life in a minute or we remember the incident quite vividly as it happened just yesterday. Joan Didion lost her husband suddenly on the evening of December 30, 2003 when he had a heart attack. Her daughter was also admitted in a hospital because her pneumonia had worsened. The couple had returned from the hospital and she was getting the dinner ready. The author writes each and every detail systematically as if the event has been imprinted on her mind. For instance, she says, â€Å"We had come home. We had discussed whether to go out for dinner or eat in. I said I would build a fire, we could eat in. I built the fire, I started dinner, I asked John if he wanted a drink.† This implies the fact that the incident had left such an impact on her that she even remembered minute details of that day. She writes that everything was ordinary as they had been following this routine for the last twenty four years of their life. But in the next instant, she explains â€Å"John was talking, and then he wasn’t†. ... t comes in â€Å"waves, paroxysms, sudden apprehensions that weaken the knees and blind the eyes and obliterate the dailiness of life.† The author wrote that she could not accept the fact that everything had happened so fast. Though she used to interview people who had been in accidents and traumatic events, she could not somehow, make up her mind that her husband had really died. When she woke up in the morning after her husband’s death, she thought that she had fought with him and that is why he was not in the bed. But seconds later, her mind triggered the events and then everything came back rushing to her mind. She compares the grief of her husband’s death to her parent’s death. She says that when her mother died, she was regretful that she had not spent more time with them. But in a way she had been expecting their death in the near future because they both had been in their late 90s. But what she felt in her husband’s case was more painful and more overwhelming. She says this was because it was a sudden death and she was not expecting that this would about to happen. â€Å"One moment he had been there-and the next he was gone†. This suddenness added to her grief and she could not come to terms with it. She had not been expecting everything to change so fast. He was her life partner, her soul mate, and her friend and so she says it was not easy to let go of everything. For a year almost she kept on imagining him everywhere and everything around used to remind her of him. She says grief is nothing that can be imagined. One only knows of it once he has experienced it. It is clear that people one loves will eventually die. However, nobody envisions how life would be without them. Even if someone does think of that, it is not what actually happens. If one thinks

Impact of Dividend Policy on Share Price Research Paper

Impact of Dividend Policy on Share Price - Research Paper Example To understand the overall idea about the dividend policy, it is essential to categorize the policy. There are mainly two types of a dividend policy that is being followed by the corporate sector i.e. residual and managed. The residual dividend policy distributes cash among the shareholders. It is left after the business firm spends desirable amount for the purpose of investment, according to the NPV. The risk related to this dividend policy is very high due to highly variable in nature or it may be zero. On the other side, the managed dividend policy is mainly stressed to increase the return of the shareholders. The managers of the business firm who believe that dividend policy has a strong impact on the share price of firms. It generally uses this mechanism of dividend policy. The primary objective of this optimal dividend policy is to enhance the stock price trend of the business firm that results in maximization of shareholders’ wealth. Nowadays, the business firm relates the dividend policy with the product life cycle (PLC). For an example, a firm with large cash flow, high growth rate and lower trends in project appraisal tries to pay more dividends to the shareholder, as the earnings of the firm are comparatively high. The firms with high growth rate follow different interesting patterns in order to change the pattern of such decisions and enhance the complexity (Lease, 56). If the earnings of business firms are increased, then the dividend should increase too. On the other side, the dividend cut denotes the decreasing trend of earnings.

Predicting our future Essay Example | Topics and Well Written Essays - 1250 words

Predicting our future - Essay Example She further explains that we never know what our future has in store for us. Didion goes on to say what is surprising is that sometimes we seldom remember the details of the event which changes our life in a minute or we remember the incident quite vividly as it happened just yesterday. Joan Didion lost her husband suddenly on the evening of December 30, 2003 when he had a heart attack. Her daughter was also admitted in a hospital because her pneumonia had worsened. The couple had returned from the hospital and she was getting the dinner ready. The author writes each and every detail systematically as if the event has been imprinted on her mind. For instance, she says, â€Å"We had come home. We had discussed whether to go out for dinner or eat in. I said I would build a fire, we could eat in. I built the fire, I started dinner, I asked John if he wanted a drink.† This implies the fact that the incident had left such an impact on her that she even remembered minute details of that day. She writes that everything was ordinary as they had been following this routine for the last twenty four years of their life. But in the next instant, she explains â€Å"John was talking, and then he wasn’t†. ... t comes in â€Å"waves, paroxysms, sudden apprehensions that weaken the knees and blind the eyes and obliterate the dailiness of life.† The author wrote that she could not accept the fact that everything had happened so fast. Though she used to interview people who had been in accidents and traumatic events, she could not somehow, make up her mind that her husband had really died. When she woke up in the morning after her husband’s death, she thought that she had fought with him and that is why he was not in the bed. But seconds later, her mind triggered the events and then everything came back rushing to her mind. She compares the grief of her husband’s death to her parent’s death. She says that when her mother died, she was regretful that she had not spent more time with them. But in a way she had been expecting their death in the near future because they both had been in their late 90s. But what she felt in her husband’s case was more painful and more overwhelming. She says this was because it was a sudden death and she was not expecting that this would about to happen. â€Å"One moment he had been there-and the next he was gone†. This suddenness added to her grief and she could not come to terms with it. She had not been expecting everything to change so fast. He was her life partner, her soul mate, and her friend and so she says it was not easy to let go of everything. For a year almost she kept on imagining him everywhere and everything around used to remind her of him. She says grief is nothing that can be imagined. One only knows of it once he has experienced it. It is clear that people one loves will eventually die. However, nobody envisions how life would be without them. Even if someone does think of that, it is not what actually happens. If one thinks

Proof reading Essay Example | Topics and Well Written Essays - 750 words

Proof reading - Essay Example There are select set of questions to assess the teaching of the course. This term may refer to the form and completed survey or a summary of the response to questionnaires. They are meant to produce recommendations that are useful to teachers that schools can use to improve the quality of teaching and learning. The process (data collection) shows the impact of teaching and student learning. Analysis and interpretation of data, and the response and display are valuable for several reasons (David et al, 2005). They are useful because teachers can examine the different interpretations and how to improve teaching. This information is used by administrators with more input in summative decision making (e.g. decision support management of salary increases, awards etc.) (Dunegan et al., 2003). Generally, these assessments include the evaluation ofpeers, supervisor evaluation and student test scores to create an overview of effective teaching. The objective of the evaluation is to assess how successful and effective the program has been in achieving the claimed benefits and offers recommendations for future programs (Neil et al, 1994). 3. Economy: to promote the use of broad questionnaires that need to brief a number of small scales which are reliable and simple in terms of reviewing the study of large groups and with the aim to develop questionnaires that could be completed by a group of students in about fifteen minutes. 6. The ability to identify perceptions of students in different subjects, in other words, students should learn the same curriculum in the same format and meaning as a whole but recognition of courses may vary between courses. The instruments of course evaluation used in this experiment were a questionnaire, the rating scale with 5 levels, an open-ended form, and a closed-end form. Accoridn to Leonie (1989), there are 9 parts in the questionnaire. High scores indicate that students perceived the teaching staff in the

Corporate Tax Case Study Essay Example for Free

Corporate Tax Case Study Essay You are a CPA with an office in NearLakes City and clients consisting primarily of professionals, entrepreneurs, and small business owners. John Smith, Esq. , a practicing attorney with offices near yours, walks in your office and wants advice from you relating to a recent influx of cash he received as a result of winning a large jury verdict on behalf of his client in a personal injury case. His wife Jane Smith accompanies him during your meeting because she has some additional tax planning advice to ask of you. After reviewing John and Jane Smiths points of view, it will be your turn as a tax professional to decide on the best course of action from a tax perspective on their issues. Prepare a three page memo (at least 900-1,500 words per page) to John and Jane Smith addressing the issues presented. PLAYERS: JOHN SMITH ESQ. â€Å"I worked on this case for over two years. The jury awarded my client $2,000,000 in damages, of which my fee was $300,000 plus recovery of expenses paid up front in the amount of $25,000. How is the $300,000 taxed? What about the $25,000? What can I do to minimize the tax consequences of each? Also, I am thinking about buying the building that I currently lease my office space in. My current lease is $3,500 per month. How is this lease reported on my income tax returns (either personally or for my business which is a separate law practice established as an LLC)? Do I get better tax benefits for paying the lease or for buying the building? What are the differences? † PLAYERS: JANE SMITH-PROFESSIONAL â€Å"I think that the fees would be better used for paying off our house and buying a new, bigger house that Ive had my eye on. Does it make better tax sense for us to pay off the mortgage, sell the house, and buy a new house, or should we just use the money to buy the new house after selling the old house? Also, I sell handcrafted jewelry which earned me $20,000 last year. Do my business activities constitute a trade or business for federal income tax purposes? Or, is this just a hobby? Should I establish a separate trade or business to get tax benefits on these earnings? Does it make any difference that I use my car primarily for transporting my jewelry to different shops around town? Finally, I think I can earn more money if John were willing to invest $15,000 for new jewelry making equipment since my original equipment, which cost $10,000 five years ago, is almost obsolete. Does this make sense from a tax perspective? † Given the scenario, your role and the information provided by the key players involved, it is time for you to make a decision. If you are finished reviewing this scenario, close this window and return to this weeks You Decide item, in your course window, to complete the activity for this scenario. You can return and review this scenario again at any time. Prepare a three-page memo (at least 900-1,500 words per page) to John and Jane Smith addressing the issues presented: 1. John Smith tax issues: a. How is the $300,000 treated for purposes of federal tax income? b. How is the $25,000 treated for purposes of federal tax income? c. What is your determination regarding reducing the taxable amount of income for both (a) and (b) above? d. Is it more beneficial to continue leasing the business space or to buy the building? 2. Jane Smith tax issues: a. What are the different tax consequences between paying down the mortgage (debt) and assuming a new mortgage (debt) for federal income tax purposes?  b. Can John and Jane Smith utilize a 1031 tax exchange to buy a more expensive house using additional money from Johns case? c. Does Jane have a business or hobby? Why is this distinction important? d. Would Jane (and John) realize better tax benefits if she had a separate business for her jewelry-making activities? e. What tax benefits would Jo hn realize if he invested $15,000 in Janes jewelry making? f. Can Jane depreciate her vehicle or jewelry-making equipment? How? 3. John and Jane Smith tax issue: a. Should John and Jane file separate or joint tax returns? You Decide: Its your turn as a tax professional to decide on the best course of action from a tax perspective on their issues as presented above. For each issue, begin by restating the issue and numbering as shown above [i. e. , 1(a), 1(b), etc. ]. Next, explain and discuss the tax rules that apply to the issue, which you gleaned from your tax research. Then, conclude with a definitive answer to the issue, supported by citations to the sources used. So  for each issue, you should 1. state the issue; 2. explain and discuss the applicable law (IRC sections, regulations, court decision, and so forth); and 3.  present your answer in the form of a concluding paragraph that  refers to specific language from the IRC sections, regulations, court decisions, and other sources (if applicable) to support the conclusion. *A template has been provided for your use in preparing this activity. Please use it! Citations Citations are required. You must provide citations whenever you refer to the sources of tax law used in this memorandum. You may cite your sources in numbered footnotes, numbered endnotes, or in parentheses immediately after the sentence mentioning the cited source. Grading Rubric Category Points Description Superior 100–125 Content and subject:  Easily identifiable, clear; meets or exceeds page or word-length requirement; all required citations are provided Structure:  Apparent, understandable, and applicable; excellent flow and well structured Analysis:  Interesting and novel; provides different perspectives; demonstrates critical thinking and critical analysis at a high level   Mechanics:  Virtually devoid of errors in grammar, syntax, punctuation, and spelling Achieving 80–99 Content and subject:  Concrete overall, but may be slightly unclear; meets or exceeds page- or word-length requirement; some citations missing Structure:  Generally clear and appropriate Analysis:  Evidence relates to the content; evidence may lack some clarity; critical analysis and critical thinking apparent Mechanics:  Good sentence structure (syntax), grammar, punctuation, and spelling, with minor errors Average 65–79 Content and subject:  Fairly easy to read and understand, but paper meanders from topic or lacks cohesion or content; meets page- or word-length requirement; missing most citations Structure:  Overall good, with minor shortfalls Analysis:  Some critical thinking, but minimal or no analysis or further discussion by the adult learner Mechanics:  Sentence structure has some errors relative to syntax, grammar, punctuation, and spelling Below Average lt; 65 Content and subject:  Often unstructured and vague; content not totally applicable to the papers requirements or introduces substantial material not relevant to the assignment and/or the relevant discussion points; no citations provided for tax law research   Structure:  Mostly unclear and difficult to visualize Analysis:  Very limited with no analysis or further discussion by the adult learner that demonstrates adult learner critical thinking/analysis Mechanics:  Numerous mistakes in sentences, paragraph formatting, spelling, and grammar that subtract from the content of the paper; writing errors suggest minimal likelihood that paper was proofread for errors prior to submission; writing not at graduate level