How to Set Up a Home Chemistry Lab

moralant Essay on the Moral Dilemma in Sophocles Antigone

Antigone:nbsp; Barbaric King, Hopeful Princess and Moral Dilemma Antigone is a play that mainly deals with differences among characters that cause life long drawbacks and threatening resolutions. The drama is portrayed through Antigone and Creons characters who undoubtedly resemble each other. Although they try to be masters of their own fate and eventually succumb to grieving outcomes, they both seem to have the values of a tragic hero. Although, they have their differences, their battle with one another illustrates them both as moral characters full of pride and arrogance. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; Antigone was born full of superiority and courage, yet leaves the world as a conquered†¦show more content†¦This illusion of himself allows the people to believe Creon is a heartfelt king with fair bonds. Along with Antigone, Creon also displays himself as a stubborn character. This side of him along with his love for power takes over his conscience and his true feelings towards all. When Creon realizes it was Antigone who had gone against his will, he becomes very inflexible towards her. Although, Antigone is blood related he did not go back on his word and change the rules for her. This decision not only has an impact on Antigone, but also Haimon, Creons son. Haimon implies his own suicide by stating the following: Then she must die--But her death will cause anothernbsp; (Sophocles, III- 119).nbsp; This open threat still has no effect on Creons decision towards Antigones punishment. Though he recalls his promise to th e people, it seems as if he is completely blinded by his love for power. Creon absolutely isolates himself from the rest of the world and believes himself as being right all the time despite the circumstances. He strongly believes in a powerful kingdom and feels that everyone should dwell by his rules as a king. This reveals him to be a self-centered noble who thinks quite highly of himself. Creon later regrets what he has done to his innocent niece. However, this sudden change of heart came about when Teiresias explained what

The Power Of Interpretation Essay Research Paper free essay sample

The Power Of Interpretation Essay, Research Paper Worlds are set apart from all other animate beings for one ground. We have the power of imaginativeness and therefore power to construe what we read. Therefore, we can reason that the written word is the most meaningful of all types of communicating. It is valid to state that if 10 people read a book and were asked to recite the book in their ain words that we d hear 10 different versions of the same book. In today s society, our readings are feared. We might construe anything contrary to the writer s knowing significance. The writer could so perchance be apt for any actions we take after reading his plants. Don Quixote is one who consciously decides to construe his books of gallantry as the right manner of life and at the same time decides to populate his ain life in that mode. I remember reading that a certain Spanish knight. We will write a custom essay sample on The Power Of Interpretation Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page . . holding broken his blade in conflict, tore a great bough or limb from an oak ( 69 ) . Since Don Quixote had read about this peculiar knight, he justifies it to himself that he excessively could besides rupture a limb from a tree and uses it as a stopgap spear. When Sancho asks if Don Quixote had any hurting, he replies, I do non kick of the hurting because a knight errant is non allowed to kick of any lesions ( 69-70 ) . Again, Don Quixote is traveling by a set of regulations of gallantry that he obtained from his reading. At dark, Don Quixote refuses to kip but thought about his Lady Dulcinea, to conform to what he had read in his books about knight errants passing many insomniac darks in the forest and desert home on thememory of their ladies ( 70 ) . I do non believe that Don Quixote is huffy, as some may state, but that he is merely construing what he has read to accommodate him. If Don Quixote were a existent homo in today s society his household could really good action th e publishing houses of the books that he read, claiming that the books drove him to insanity and should non hold been published. However, if all written plants were feared in that context, so it is besides a possible that all books are to be feared. This is shown when Don Quixote s niece helps a priest and a Barber to fire Don Quixote s treasured books of gallantry. When the Barber suggests that These do non merit firing with the remainder, because they do non and will non make the mischievousness those books of gallantry have done ( 61 ) . The niece exclaims: Your worship should hold burnt them like the remainder. For one time my uncle is cured of this disease of gallantry, he might really likely read those books and take it into this caput to turn shepherd even worse, turn poet ( 61 ) . Even Cervantes touches upon the fact that if one written topic is banned so so must the remainder. Two of the most famed books written in this century both warn readers that someday all books will be banned because their content allow readers to believe excessively much. In Ray Bradbury s Fahrenheit 451 people are led to believe that books are evil. The new coevalss of kids are brought up firing books like the priest and the Barber in Don Quixote. The same is in George Orwell s 1984. Peoples are banned from reading books, having books or even composing anything. It is because the authorities is afraid what sort of ideas people may hold after they read. It is possible to regulate the organic structure but non the head. Therefore if no stuff is given to the head to procedure, there may be no evil ideas that arise. Even Don Quixote, by the goad of his neighbours and niece, begins to believe that the books influence on him was unacceptable. My opinion is now clear and free which my doomed and uninterrupted reading of those abhorrent books of gallantry had obscured it. Now I know their absurdnesss and their fraudulences, and the lone thing that grieves me is that his find has come excessively late ( 935 ) . Don Quixote goes so far as to deny his niece everything in his will if she marries a adult male who knows of any books of gallantry. The adult male who was fearless to construe his readings ballad in his deathbed regretting that he had read anything at all. Cervantes pigments a dark image for the hereafter. There will be more priests and Barbers but no more Don Quixotes. Worlds have been blessed with the unbelievable ability of imaginativeness. It would be a waste to get rid of books merely due to the fright of what we can construe from them. The phantasies in scientific discipline fiction boo ks of merely half a century ago, has become world today. Without books giving us more cognition to feed on, where would the thoughts for future inventions come from? The hereafter is coming fast. I believe what Orwell and Bradbury have foreshadowed in their books. This is the clip to read every bit much as possible for in the hereafter Big Brother may be watching.

Australian Taxation Law System

Question: Discuss about the Australian Taxation Law System. Answer: Asprey Committee Review Taxation system has been introduced with the prime objective to raise the amount of revenue for the purpose of making government expenditure. Several tax reforms and reviews have been considered to evaluate the stability and sustainability to the extent of revenue generated by the current tax regulations. Accordingly, a committee review had been adopted to analyse the future tax system of Australia together with the evaluation of sustainability of the present tax reforms[1]. Sources of tax revenue collection involveincome tax from the individual taxpayers, professionals and business organisations along with the duties and tax charges on production and sale of goods and services. One such tax known as value- added tax had been introduced by the Australian legislation in the form of Goods and Service Tax (GST) on July 8 1999. Australian regulations on GST incorporates single rate and assessed under the norms of VAT in accordance with the institutional theory that created the law for do mestic consumption. Value- added tax is considered as consumption tax that has been adopted by many countries that is imposed on the production and sales of goods by wholesalers and retailers[2]. However, introduction of Goods and Service Tax under the VAT reforms failed to initiate successive rates on the Australian Government due to several political terms. It has been noted that the tax charges based on GST incorporates certain inherent problems against the prevailing tax system which was more complex and associated higher costs to administer the taxation system. In addition, the existing system of tax reflected inefficiency in the economy that affected the adequate collection of revenue and incorporated tax avoidance practices[3]. Accordingly, Asprey Committee endorsed the legislations of VAT to review the taxation system of Australia considering the various criticism of the existing taxation system in terms of inadequacy as well as inefficiency. The primary objective of the Asprey Committee review is to provide broad- based VAT regulations eliminating the existing inadequate regulations that created the space for tax avoidance practices and inadequate revenue collection. The objective of Asprey committee review included tax levy on value- added tax at the level of wholesale marketing so that the burden of tax charges should not be on income taxation rather on goods and services taxation[4]. Further, the review provided by Asprey Committee was established with the view to broaden the base of income tax with respect to the capital gain taxes and direct business income to strengthen the tax reforms on estate. Review of the Asprey Committee was established to broaden the aspect to GST that incorporates applicable tax rates, taxable amount and taxable period which was reported in the case of Interchase Corporation Ltd v ACN 010 087 573 Pty Ltd (2000) ATR 445. The decided case incorporated the issue on determination of GST liability for the future liability as the supply of goods was not established. Similar to the case of Walter Construction Group Limited v Walker Corporation Ltd (2001), court held that the liability of the plaintiff to pay the amount of goods and service tax could not arise as the goods were not delivered during the taxation period. It was further held that the meaning of supply in this case was not established as per stated in the Australian legislation. Therefore, Asprey Committee review had been considered to extend the legislation of tax revenue from the supply of goods and services to incorporate the appropriate principles on tax charges[5]. The committee review had b een considered with the objective to create the tax collection regulations in accordance with the principles equality and fairness so that the government of Australia can collect the adequate amount of revenue. The objectives of Asprey Reports further associated with the tax regulations on capital gains which in turn related to tax collection from real- estate trading. It was noted in the earlier taxation system that the taxation government was unable to collect sufficient revenue due to excess exemption regulation on the sale of capital asset[6]. Many taxpayers considered the sale of property or estate as capital asset even if it took place under normal business activities or as isolated transaction with the intention of earning profit. Therefore, Australian government experienced inadequacy in revenue since there was no tax applicable on the income generated from capital asset. Accordingly, Asprey review committee provided amendments to revise the tax regime on capital asset at di fferent rates so that the government can collect tax revenues in fair manner[7]. As the committee recommended to shift the tax burden to the products or services from the income tax, it was criticized by several other tax community. It was further noted that the political influence on considering the tax reforms recommended by the committee of Asprey delayed the implementations. Accordingly, the initial recommendations to widen the scope of tax revenue collection in terms of VAT and GST was never implemented within the Australian Federation. It was further observed that the reports provided by Asprey addressed the concerns of equity by recommending tax collection through capital gains for sale of capital assets during the period of1970s[8]. However, this recommendation of the committee also failed and was not implemented by the Australian government for several years since the tax levy suggested by the committee incorporated tax rates on real estate which might affect the countrys economy. On the contrary, the Australian Government considered the single rate on v alue added tax for supply of goods and services as recommended by the Asprey Committee. Single tax rate on GST was considered to incorporate fair and transparent tax liability for the wholesalers who have little knowledge on measuring the appropriate amount of tax liability. Accordingly, tax ruling 2001/4 has been initiated and considered by the Australian Federation including the amended meaning of supply of goods and services so that the government can collect fair and adequate revenue to strengthen the government revenue[9]. Ralph Review of Business Taxation Taxation system incorporates income from personal purpose as well as income from business operations that involves several tax reforms based on business resources and income factors. Tax on business income is required to be determined by considering income from business, investment income and income from other sources as deducted by the respective costs incurred to generate such the taxable income. In order to measure business income, several costs and expenses that are allowed as deduction as per the regulations of federal government include non- cash charges like depreciation charges. Depreciation charges is said to be the significant factor for tax purpose, which affects the corporate tax rates that eventually influence the capital investment at corporate level[10]. It has been examined that the tax reform on the capital investment had been affected through the distribution of corporate plant as well as equipment resulted in several tax benefits under the existing taxation system. Such tax benefits to the corporate seemed to affect the governmental revenue in Australia due to the negative alliance between the capital investment and capital costs. Accordingly, Ralph Review of Business Taxation had been proposed during the year 1999 providing several tax reform proposals that would impact the capital investment for Australian Corporate[11]. The objective of the proposal provided under the business taxation review established by Ralph was to consider the factor of accelerated depreciation factor to determine the corporate taxable income. As per the existing tax system in Australia, many taxpayers used the accelerated depreciation charges to reduce the taxable income, which resulted in decline of capital investment. Therefore, review on business taxation had been established with the objective of removing the extra benefits of accelerated depreciation so that the negative association between the several tax variables can be removed[12]. It was further noted that the major objective of Ralph review on business taxation was to incorporate the changes in basic design to the system of corporate tax in Australia so that the decisions on capital investment could be beneficially effective. In the existing taxation system, it has been noted that the accelerated depreciation method did not constitute the factor of economic life of asset, which resulted in charging the excess amount of depreciation and reduce the taxable income of corporate. Therefore, the objective of Ralph review involved the potential changes in the accelerated depreciation including the factor of effective life on the basis of assets economic life to alter the incentive of corporate fixed assets. In addition, the business taxation review given by Ralph involved the proposal to reduce the tax rates on corporate from 36% to the rate of 34% during the year 2000- 2001. The objective of reduction on corporate tax was to compensate the increase affect of accelerated depreciation so that the investment cash flow of the companies reflects increased balance[13]. Establishment of Ralph review on business taxation was considered with the objective of improving the capital investment so that the countrys economy can be improved. Further, the objective of several tax reforms presented by Ralph review involved to improve the tax regulations for revenue collection by the government considering the factor of certainty and equality. Before the proposal on accelerated depreciation factor, taxation system to determine the business income used by corporate resulted in consideration of excess benefits from the depreciation provision from large number of assets[14]. Besides, it was a problem for small business organisations since they used to employ small value of assets to operate the business income therefore, the amount of depreciation charges reflected lower value. Such differences reflected inequality in the tax reforms and uncertainty in deducting the allowable charges measuring the net income. Therefore, the Ralph review had been presented to miti gate such differences and inequalities in the corporate tax system as well as to attract the corporate investments system. Considering the tax reforms proposed under the review, the federal government of Australia considered the removal of accelerated depreciation and including the factor of economic life in fixed assets. The federal government of Australia considered the implementation of recommendation provided under the review by including the effective life while calculating the depreciation charges[15]. Australian government implemented this recommendation to place the equality in tax regulations for large as well as small entities so that the excessive deduction amount can be discouraged. In addition, the government also considered the recommendation of reducing the corporate tax rate recommended by Ralph review. Tax reform on reducing the corporate tax rate had been implemented by the federal government of Australia to mitigate the affect of removal of accelerated depreciation as well as to provide certainty in determining the corporate tax liabilities. It has been noted that the decisions for cor porate investment is highly influenced by the corporate tax rate since the expected returns from investments are subjected to taxability at the prevailing corporate tax rates[16]. Further, corporate tax rates involve benefits in terms of tax shields and taxability at marginal rates in the form of tax incentives. Recommendation provided under Ralph review considered the factor for corporations having low income in order to provide them the benefits of tax shield other than the comparative treatment on depreciation charges on fixed assets. For the purpose of improvement of countrys economy, companies are provided with the capital assistance in the efficient market if the performance of company reflects opportunities for investment. Accordingly, tax rates and sources of tax liability should be incorporated on the companies so that the net cash flows of the corporate represent increased balance[17]. Additionally, it is essential to improve the companys capital structure to improve the financial leverage so that the scope of return on capital can be established. The companies are required to maintain the capital balance with respect to debts and equity that provide s the opportunity for corporate investment. Therefore, the Australian government considered the recommendation of Ralph review on reducing the corporate tax rate so that it attracts the investment opportunities. As a consequence, the companies will generate more income which will attract tax liabilities and eventually improve the tax revenue for the government of Australia. Similarly, tax reform on accelerated depreciation provision had been implemented to provide equality in the depreciation charges for large business entities as well as for small business organisations[18]. Henry Tax Review Henry Tax Review originally named as Australias Future Tax System Review which was commissioned in the year 2008 by Rudd Government. The purpose of Henry Tax Review was to provide guidance to the reforms of taxation system over the future years. It was noted that the review had been established to consider the collection of tax revenue on the basis of efficiency related to the income from business as well as income from personal consumption. Considering the existing taxation system, it has been noted that the tax income from the incomes based on economic rents raised from natural resources or from the sources of land did not reflect appropriate revenue collection[19]. In addition, transactions related to the specific policy reflected inappropriate tax reforms in the existing taxation system hence the review had been commissioned to consider such issues. Under the Henry Tax Review, certain issues were covered to examine the requirement of councils to set the appropriate and sufficient tax rates on the taxable income. Issues on integration of tax rates together with the tax on land had been monitored so that the distribution of financial assistance to the government of Australia would be uniform. Other issues that were examined under the tax review involved problems related to housing affordability by the Australian residents, long- term financial capacity as well as solicitation of economic rent[20]. Accordingly, the Henry Tax Review had been established with the objective to serve significant role to the taxation system for providing quality public services in funding so that it creates benefit to the social members together with the economy. One of the primary objectives of Henry Tax Reviews incorporated greater impact on the growth rate of the economy as well as optimum allocation of resources. In addition, the tax review had been established with the objective of raising revenue for the government without affecting the efficiency of the economy as well as minimising the tax complexity for the members[21]. For an effective tax reforms it is essential for the taxation government to have tax collection principles based on equity and fair structure that deals with the challenges with respect to the social, economic and environmental factors. Accordingly, the objectives of review covered the examination of taxation system to create a fair and transparent tax structure so as to cre ate suitable balance between the income from business and profession, income from investment and other savings and consumption of products[22]. As the existing tax system lacks efficiency in the manner of collecting tax, systems for payment transfer and other tax arrangements on transfer of assets or consumption, Henry Tax Review was commissioned to monitor the problems. The objective of tax review associated with the improvement in tax systems to be collected from the transfer of investments or assets, taxation for companys income and tax collection system from other forms and sources. In addition, the review was commission with the objective of providing simple regulations to the taxpayers in accordance with the suitable arrangements in the administrative system for the Federation of Australian Government[23]. The Henry Tax review was commission to analyse and monitor the policy of the government with respect to the existing tax rates as well as to preserve the payments for superannuation funds which was tax- free. It was recommended under the tax review that the policy of the Government for tax regulations should be consistent in accordance with the countrys commitments to maintain the gross domestic product (GDP). In order to maintain the adequacy and fair approach in the transfer system, the tax review recommended to incorporate the policies by improving the relevant incentives to the work culture together with the specific concessions[24]. It was further noticed that many taxpayers for payment of tax on personal income possess little knowledge on the interpretation and application of tax regulations, hence the review recommended to amend the existing legislations in simple and transparent manner. It was contended in the review that imposition of taxation system in equitable and transpa rent manner is essential to generate appropriate amount of tax revenues that eventually enhances the countrys economy together with the community benefits. Other than the tax reforms on personal income, the tax review recommended to provide efficient taxation system on land acquisition or transfer in association with taxation system on countrys resources[25]. Such tax reforms would assist the country to improve the financial economy and welfare of the community. The Henry tax review also considered that the taxation system for Australian residents so that the acquisition of housing can be more affordable by considering the regulations on rent assistance, land tax and tax on transfers. In view of the several recommendations provided by the Henry Tax review to improve the transparency in taxation system, integration of tax rates and land tax had been implemented. Recommendation on integration of tax had been implemented to provide uniform valuation method for the purpose of tax on land resulting in cost savings and improvement in governmental standards. Further, recommendation on distribution of grants for financial assistance had been implemented to cover the tax shortfall and improve the governmental access to collect adequate revenue. This implementation was based to maintain rational distribution and equalization of tax legislations and tax rates to collect revenue. In addition, recommendation given on the housing affordability for the Australian residents was considered significant since it created the benchmark for Australian economy[26]. It was contended that several factors related to housing affordability involved environmental regulations; provision on inf rastructure policy on transport and labour power for construction should provide uniform compliance structure. The recommendation on the policy related to infrastructure was implemented to consider the related charges and housing supply to provide improved tax reforms. For the purpose of creating rational tax system in the Australian economy, recommendation on abolition of inefficient tax reforms like insurance tax, payroll tax, tax on transfer of property or luxury car have been implemented[27]. Such implementation was considered to empower the economy and to create accountable regulations to collect adequate revenue for the benefit of country as well as the community. References Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.Journal of Natural Resources Policy Research,(2014) 6(1), pp.29-44. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a comparative panel analysis.Housing Studies,(2016) 31(2), pp.208-222. Braid, R.M., Symmetric tax competition with multiple jurisdictions in each metropolitan area.The American economic review,(1996) 86(5), pp.1279-1290. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.Australian Planner,(2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.Australian Tax Review,(2014) 43(2), pp.118-141. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.The Accounting Review,(2012) 87(5), pp.1493-1526. Dixon, P.B. and Rimmer, M.T. eds.Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.Australian journal of political science,(2011) 46(3), pp.437-451. Engel, K., VAT falling on small business: value-added tax.Tax Breaks Newsletter,(2016) (360), pp.2-3. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions.eJournal of Tax Research,(2014) 12(2), p.453. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.The Journal of Finance,(2015) 70(3), pp.1287-1321. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality.Procedia Economics and Finance, (2016)35, pp.198-205. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.Journal of Economics,(2016) 119(2), pp.113-130. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.Journal of Public Economics, (2016)135, pp.87-104. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.The American Economic Review, (2015)105(8), pp.2539-2569. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.Journal of Accounting and Public Policy,(2007) 26(6), pp.689-704. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. Thomson, N.J. Taxation and the Asprey and Mathews reports.The Australian Quarterly,(1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining companies: environmental conscience or commercial reality?. InAccounting Forum(1999) June (Vol. 23, No. 2, pp. 137-154). von Weizscker, E.U. and Jesinghaus, J. Ecological tax reform. InErnst Ulrich von Weizscker(2014) (pp. 99-118). Springer International Publishing. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.Journal of Business Research,(2014) 67(5), pp.802-806. Thomson, N.J. Taxation and the Asprey and Mathews reports.The Australian Quarterly,(1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining companies: environmental conscience or commercial reality?. InAccounting Forum(1999) June (Vol. 23, No. 2, pp. 137-154). Dixon, P.B. and Rimmer, M.T. eds.Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. von Weizscker, E.U. and Jesinghaus, J. Ecological tax reform. InErnst Ulrich von Weizscker(2014) (pp. 99-118). Springer International Publishing. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.The American Economic Review, (2015)105(8), pp.2539-2569. Engel, K., VAT falling on small business: value-added tax.Tax Breaks Newsletter,(2016) (360), pp.2-3. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality.Procedia Economics and Finance, (2016)35, pp.198-205. Engel, K., VAT falling on small business: value-added tax.Tax Breaks Newsletter,(2016) (360), pp.2-3. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.Journal of Business Research,(2014) 67(5), pp.802-806. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.Journal of Accounting and Public Policy,(2007) 26(6), pp.689-704. Braid, R.M., Symmetric tax competition with multiple jurisdictions in each metropolitan area.The American economic review,(1996) 86(5), pp.1279-1290. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions.eJournal of Tax Research,(2014) 12(2), p.453. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.Journal of Economics,(2016) 119(2), pp.113-130. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.Journal of Public Economics, (2016)135, pp.87-104. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.Journal of Natural Resources Policy Research,(2014) 6(1), pp.29-44. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.Journal of Economics,(2016) 119(2), pp.113-130. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.Australian journal of political science,(2011) 46(3), pp.437-451. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.The Accounting Review,(2012) 87(5), pp.1493-1526. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.The Journal of Finance,(2015) 70(3), pp.1287-1321. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a comparative panel analysis.Housing Studies,(2016) 31(2), pp.208-222. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.Australian Planner,(2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.Australian Tax Review,(2014) 43(2), pp.118-141. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge.

Consequentialistic and Virtue ethics

Graham (2000) notes that, â€Å"consequentialism theory states that every behavior should be taken to maximize happiness† (p.143).Advertising We will write a custom essay sample on Consequentialistic and Virtue ethics specifically for you for only $16.05 $11/page Learn More Hurthouse (2000) adds that ,â€Å"consequentialism refers to moral theories that hold that the consequences of a particular action form the basis for any valid moral judgment about that action or create a structure for judgment†(p.5).In other words, as long as the end product is good, the action is also termed as good. Hurtson (2000) states that, â€Å"this theory operates under the principle of the end justifies the mean† (p.5). Graham (2004) also adds that, â€Å"a morally right action is one that produces a good outcome or consequence† (p.144). How Consequentialistic Theory may be used by Eastern Producers The Eastern textile industries manufacture many textile products.These textile products are then used domestically and others are exported. Wang Zhang (2008) notes that, â€Å"the textile industries in the Eastern countries and specifically in China have raised a lot of disputes with the Western countries† (p.134). So as to justify its actions, China can make use of the consequentialism theory. To start with, the textile industry in China has promoted the local economy and the GDP to a large extent. Chow (2007) notes that, â€Å"textile industry in China is a traditional pillar industry and a livelihood industry as it is an important source of China’s foreign exchange earning and capital accumulation† (p.323). Wang Zhang (2008) also note that, â€Å"China’s textile industry is believed to have set low prices for its products in major international markets, and thus improves the real income level of consumers who buy their commodities†(p.323). The textile industries in China have also created e mployment for a good number of people. Chow (2007) notes that, â€Å"China industry has employed more than twenty million people and is of great benefit to more than a thousand cotton farmers† (p.323).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Brown et al. (2005) notes that, â€Å"the contribution of the textile industry to overall output and employment attracted considerable attention as many textile mills are state-owned enterprises with substantial workforces that directly contributes to the local economy† (p. 30). Brown et al. (2005) also notes that, â€Å"China acts as both a significant exporter and importer of wool textile products with trade flows servicing different segments of the market† (p. 31).Thus, we can see that the textile industry in China gives yield to a positive outcome, hence its actions are justified according to the consequentialism theory. Secondly, China’s textile industry produces clothes that are cheap and of good quality to its customers. Chow (2007) notes that, â€Å"the textile industries in China solve more than ten billion domestic residents dress issue† (p.323). Brown et al (2005) also notes that, â€Å"the trade disputes between the United States of America and China can hardly stop the American consumers from buying textile products from China as they are of good quality† (p.324). Thus, it is clear that China’s textile industry maximizes the happiness of its consumers by providing them with affordable and durable products, hence the consequentialism theory holds true. Thirdly, the textile industries in China have led to China being recognized as the second largest economy. Chow (2007) notes that, â€Å"over the years, China’s economy has greatly grown and China has been recognized as the world’s dominant supplier in textile industries as well as the second largest economy globally† (p.310). Brown et al. (2005) also notes that, â€Å"textile industry is in a constant state of flux in response to economic growth as demand patters and supply conditions change† (p.30).Advertising We will write a custom essay sample on Consequentialistic and Virtue ethics specifically for you for only $16.05 $11/page Learn More Moore (2002) also notes that, â€Å"the China textile industry has enjoyed much benefits under the Multi Fiber Agreement (MFA) and thus has the potential to perform better economically in an international environment â€Å"(p.182). Yager (2005) also notes that, â€Å"China is expected to be the largest economy in the next decade† (p. 10). Brown et al. (20050 also notes that, â€Å"textile exports in China has increased and covers losses in sectors like agriculture and automobile manufacturing which do not fair well† (p.30). From these arguments, it’s clear that the textile i ndustries have empowered the country economically. As this is a positive outcome that is of great benefit to both the citizens and the country, then by consequentialism theory, China’s production of cheap textiles is justified. Finally, the textile industry in China has led to a higher profit margin in the retail trade. Moore (2002) notes that, â€Å"China has lowered import duties which increases the competitiveness of Chinese finished goods† (p. 182). Chow (2007) states that, â€Å"by the US transferring technology and manufacturing industries to China, a high cost of Chinese imports to the US consumers will go to US traders and distributors, so that the profits of selling Chinese products in the Us market will contribute to US GNP† (p. 323). Brown et al. (2005) also notes that, â€Å"China produces high quality and low price goods† (p.323). As a result of this, retailers are able to buy these products and sell them at a higher price. Thus, the textile industry benefits the retailers to a great extent and this makes the textile industry in China justified. How the Consequentialistic Ethic may be used by Western Consumer Groups The consequentialistic ethic can also be used by the Western consumer groups in their opposition against the production of cheap textiles by industries in China. To start with, Chow (2007) notes that, â€Å"textile industry causes serious environmental pollution due to the printing and the dyeing that takes place in industries† (p.323).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The western countries can argue that due to production of cheap textiles, there is usually high demand of the textile products which leads to increased production. Increased production on the other hand increases environmental pollution. Since environmental pollution affects the health of human beings, then it does not cause happiness to human beings.According to the consequentialism theory, the activities of the textile industries in China do yield a negative impact and thus their actions are not justified. Secondly, the production of cheap textiles by industries in China has led to a downfall of the Western textile industries. This is so because of the availability of China’s textiles in their country which makes most people prefer to buy the China textiles. Yager (2005) states that, â€Å"China’s textile products have caused much disruption in the market and are a threat to an orderly development of trade in the US and EU† (P.30).This has been a cause of alar m in these countries. Yager (2005) notes that, â€Å"the US have had to seek help from a Committee for the Implementation of Textile Agreement (CITA) so as to come up with ways in which the impact of China’s textile products can be minimized† (p.30). Brown et al. (2005) notes that, â€Å"CITA has laid strategies on how to control China’s exports in the US† (P.324). From these arguments, it is clear that China’s textile industry has caused many demerits than benefits to the American economy. Thus, the activities of the China’s textile industry are not justified by the consequentialism theory as they do not cause happiness to the American population. Finally, the Western countries have had to move transfer their technology and manufacturing industries to the Eastern countries. Chow (2007) states that, â€Å"the US government has had to move foreign investments and technology to China so as to cope with the competition in textile industriesâ⠂¬  (p.323). This movement makes people to be foreigners in another country whereas they could stay and enjoy with their relatives and friend in their own country. Since this is not a favorable outcome to the people in Western countries, then according to the consequentialism theory, the activities of China’s textile industries are not justified. The Merits of the Consequentialism Theory given that it can Support Both Sides The consequentialism theory has many merits over other ethics theories. Anderson (1995) notes that, â€Å"the consequentialistic theory promises to provide a single, simple premise and determinate procedure of justification that employs objective calculation to overcome disputes over what to do† (p.440. China is able to justify its action of producing cheap textiles due to the positive outcomes that its activities yield by creating a premise and justifying it. For instance China claims that its manufacture of cheap textile products helps to improve the economy and the GDP. Since this is a positive outcome, then by the determinate procedure, the activities of China’s textile industry are justified. On the other hand, the Western countries will pick a premise like, production of cheap products by China’s textile industries cause environmental pollution which is a negative outcome. By the determinate procedure, the activities of China’s textile industries will not be justified. Secondly, the consequentialism theory maximizes value. Anderson (1995) states that, â€Å"people seek to maximize value by sending their children to best schools, by ensuring that they obtain the maximum value of their money and by making the best of a bad day† (p.44). In this case, China justifies its production of cheap textile industries by the end results. Some of these end results include: promoting the local economy and GDP, providing cheap clothes to customers and gaining popularity as the second largest economy in the w orld. On the other hand, the Western consumers seek to maximize their value by criticizing China actions like those of exporting cheap products to their countries. Finally, the consequentialistic theory applies specific social concepts. Anderson (1995) notes that, â€Å"consequentialism follows a long tradition in western philosophy that contrasts reason with emotions and social norms and that seeks independent perspective from which our emotions and social practices can be criticized†(p.43). By applying these social concepts, both China and the Western countries are able to justify their arguments. For instance, the Western consumers argue that the mass production of textiles by China leads to environmental pollution, which is not socially acceptable. On the other hand, China’s textile industries boast of having improved the local economy and the GDP among other achievements that are socially acceptable. Thus, the consequentialistic theory is able to support both side s as long as each party is able to justify its arguments in relation to behavior that creates maximum happiness for all. How Producers in China’s Textile Industry can Use the Ethic of Virtue Graham (2004) notes that, â€Å"virtue ethics seeks to answer the question, what is good life for human beings?† (p.61). Swanton (2005) adds that, â€Å"ones morality is judged by the presence or absence of virtues which are described by words like good, bad, outgoing, lazy and intelligent† (p.120). Gardiner (2005) also states that, â€Å"Aristotle recognizes that some things are done for their own sake, end in themselves, while other things are done for the sake of others, means to other ends† (p. 47). The manufacturers of textiles in China industries may use the ethics of virtue to respond to the consumers in Western countries in several ways. To start with, the consumers in Western countries argue that mass production of cheap textiles to meet the high demand of ch eap textiles leads to environmental pollution. So as to respond to this using the virtue theory, China can argue that their production of cheap textiles is usually out of good intentions. For instance, they can argue that they aim at enabling people of all social classes to have access to decent clothes and at an affordable price. At the same time, producers in China textile industries can argue that their products lead to an improved global economy and an increased GDP, all which are good for the country. Secondly, the consumers in Western countries argue that the production of cheap textiles has led to the fall of Western textile industries. By use of virtue ethics, the producers in China textile industries can argue that they do not produce cheap textiles with the ill intent of causing a downfall in the Western textile industries, but they do so as to improve the local economy. Finally, consumers in the Western countries argue that they have had to transfer their technology and m anufacturing industries to China. By use of virtue theory, the Eastern countries can argue that their intentions for the Western textile industries markets are not ill as they do allow these foreign industries to operate from their countries as they make GNP for their home countries. In conclusion, both the consequentialistic and the virtue theory can be used to support the existence of textile industries that produce cheap textile in the Eastern countries. By use of the consequentialistic ethics, Eastern countries can justify their industries by use of positive end results that they achieve. Some of these end results include improved local economy and GDP, recognition as the world’s second largest economy, provision of cheap and high quality textiles to customers and a high profit margin in retail trade. By use of the virtue ethics, the Eastern countries are able to justify their production of cheap textiles. On the other hand, Western consumers are able to oppose textile pr oducers in the Eastern countries by use of consequentialistic theory. Finally, the merits of the consequentialistic theory over other theories in ethics have been discussed. Some of these benefits includes: availability of a clear procedure to be followed in the theory whereby on builds a premise and later justifies it, its ability to maximize value and its reliance on specific social concepts. References Anderson, E. (1995) Value in ethics and economics. London, Harvard University Press. Brown, C., Wardron, S., Longworth, J. (2005) Modernizing China’s industries: lessons from wool and wool textiles. London, Edward Elgar. Chow, G. (2007) China’s economic transformation. New York, Wiley Black-well. Gardiner, S. (2005) Virtue ethics, old and new. Cambridge, Cambridge University Press. Graham, G. (2004) Eight theories of ethics. London, Routledge. Hurthouse, R. (2000). Ethics, humans and other animals: an introduction with readings. Routledge Moore, T. (2002) China in the world market: Chinese industry and international sources of reform. Cambridge, Cambridge University Press. Swanton, C. (2005) Virtual ethics: a pluralistic Wang, G. Zhang (2008) China and the new international order. London, Routledge. Yager, L. (2005) US-China trade: textile safeguard procedures should be improved. London, Diane. This essay on Consequentialistic and Virtue ethics was written and submitted by user Tamia K. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Marriage Family Therapy

Marriage Family Therapy Abstract Bowen developed a family therapy theory to facilitate the solving of family disputes that were frequently arising. To accomplish his goal, he used his model to intervene a minor problem that had occurred in his own extended family.Advertising We will write a custom research paper sample on Marriage Family Therapy specifically for you for only $16.05 $11/page Learn More As a result, it worked so well, giving a positive outcome. This he says was a significant break through for his model implementation. He dedicated his life to family therapy and, as a result, developed this theory that was named after him. Furthermore, has been cited as an excellent theoretical idea ever produced in family therapy. Introduction The individuals who first discovered the concept of family therapy acknowledged that existing social and cultural influences contour ones morals about themselves and their families. Bowen, however, was the first to discover that a familyâ€⠄¢s history plays a vital role in determining an individual’s thoughts and principles. Most importantly it facilitated the continuous flow of these thought and principles to the coming generations. Bowen was born in a large and cohesive family where he was the last child. He studied medicine and became a medical doctor by profession. Later on he seized from pursuing dyads and started pursuing triads. He attended a conference that had been convened by one of his students from where he explained his theory. He used his family as a case study in explaining the theory in relation to development and function of a family. It is evident that Bowen’s theory focuses on mutualism and individuality. History of Theory Titelman, (1998) portrays that, in the early years, the occurrence of family disputes triggered the invention of solving techniques. Thus, family therapy is identified to have originated in the 19th century in the United States and England. In the 1950s, some clinici ans started observing and providing therapy to family members through a movement called child guidance and marriage counseling. As a result, these clinicians came up with ideas about theories that relate to the family and depicted that a family is not only about an individual’s perception (Titelman, 1998).Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Gladding, (2002), states that Bowen Murray was born in Tennessee in 1913 and passed on in 1990. In late 1940s, he involved mothers in the treatment and study of patients suffering from schizophrenic at Menninger clinic. In 1954 after moving to the National Institute of Mental Health (NIMH) he shifted his focus from individuals to the family aspect. At NIMH, he involved more members of the family in psychotherapy and research of patients suffering from schizophrenic (Gladding, 2002). Blume (2006) reveals that he founded Georg etown family center in 1959 when he moved to Georgetown University. Most importantly his theory was transformed to emotional tribulations that were less severe. He conducted a detailed research between 1959 and 1962 which involved families in diverse age groups. Bowen’s first orderly presentation was published in 1966, and it highlighted his developing ideas. Most significant is the fact that he used his concepts to intervene an emotional crisis in his family, this yielded positive results (Blume, 2006). Philosophical Underpinnings Triangles Rasheed, Marley and Rasheed, (2010) illustrate that this is a family system that has got a three-person relationship; hence, this can consist of a child, father and mother. Furthermore, it is perceived to be more firm and as the foundation of a vast emotional system that can hold tension devoid of outside interference (Rasheed, Marley and Rasheed, 2010). Differential of self Bowen (1978) depicts that â€Å"Self† is in born but the amount of it developed by an individual in to the family relationship is determined during adolescent and childhood. Hence, if an individual develops less â€Å"self†, he ends up having a superior influence in the family. It is noteworthy that such an individual controls the performance of other family members (Bowen, 1978). Nuclear emotional systems Rassool and Gafoor (1997) depicts that this identifies core issues that govern the on set of family disputes. One issue is the marital conflict whereby it has been noted that an increase in tension results to more anxiety among spouses, thus they are required to drop the anxiety and focus more on the problem without dictating to one another.Advertising We will write a custom research paper sample on Marriage Family Therapy specifically for you for only $16.05 $11/page Learn More Another issue identified was the dysfunction in one spouse, which majored on, the dictation by one spouse that might lead to s elf control by the other spouse incase of tension. Impairment of one child is a core issue that was identified whereby the parents focus on one child positively or negatively. Hence, the child becomes more reactive to such attention resulting to his disintegration from the other children. A core issue also discovered was the emotional distance where one family member decides to reduce the family relationship intensity by distancing themselves (Rassool and Gafoor, 1997). Family projection According to Falicov, (1991) this illustrates the idea of parents passing on their emotional tribulations to the children and, as a result, prejudice the performance of the child leading to disputes in the family. Multigenerational transmission process Cottrell and Boston (2002) give a picture in which a family’s emotional progression is passed on and upheld over several generations. Thus, the onsets of troubles are generation related. Emotional cut off Reiger (1981) discloses that those indi viduals who have emotional disputes with family members and end up solving these disputes by cutting off emotional contact with them. Sibling positions Skynner*, (1980) divulges that individuals that are raised in similar sibling position most likely have identical characteristics. Hence, elder children settle in the direction of leadership while the young ones have a preference to be followers. Societal emotional process Kog, Vandereycken, and Vertommen (1985) make known that this procedure depicts how emotional system presides over the conduct in any society, encouraging both advancement and suppressive interlude.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More History of Founder Bowen Murray was born in 1913 in Tennessee and was the oldest of five children. In 1934, he attained his Bachelor of Science degree and later a master’s degree in 1937 at the university of Tennessee medical school. He served in the army from where he changed to psychiatry from surgery (Herbert, Castronova, McNeil, and Mossman, 2000). While at National Institute of Mental Health he started to build up his theory, this was in 1954 to 1959. He then moved to Georgetown University where he founded Georgetown family center in 1959. He remained focused and dedicated to family therapy, as a result, producing one of the purest theoretical ideas. In 1978 to 1982, he became the first president of the American family therapy association. He later succumbs to cancer in 1990 (Herbert et al., 2000). Assumptions Boss, Doherty and LaRoss (2008) highlighted that, one of the assumptions of family therapy is that, family relationships are the primary cause of psychological wel l being and psychopathology for people. This means that in order to understand individuals conduct, his relationship with the family should be put in to consideration. Another assumption depicts that family communication models have a tendency to recur across generations. According to Boss et al., (2008), the third assumption stated that Family health entails equilibrium of correlation and individuation. This illustrates that for a family to have a healthy relationship there must be freedom of conduct and togetherness amongst its members. It further states that the triad is the least component for the multifaceted understanding of family relations (Boss et al., 2008). Role of Therapist According to Pernice-Duca, (2010), the role of the therapist is to get involved with problem solving without getting emotionally attached to the family. Furthermore, a therapist is supposed to remain neutral to any issues that come up. Thus, the family will realize it is an emotional system. Bowen inc ulcates the therapists to avoid a situation where a family desperately needs their help, but rather they should make them accept the responsibility to work towards their own change. Bowen cautions therapists against placing themselves in the meditative role, in a family triangle, (Pernice-Duca, 2010). Techniques/Interventions Bentovim, (1979) discloses that, Bowen never considered â€Å"therapeutic bag of tricks†. A Boweian therapist needed to construction a family genogram and questions. The therapist needs to motivate the family members to enlighten themselves with the history of the family. Furthermore, activities like visiting or writing letters to distant family members are encouraged. Some interventions involved in Bowen family therapy theory according to Elizur, (1990) include the following: Joining This is the process of connection between the family and the therapist resulting into a beneficial system. Similarly, it involves trailing, mimesis and substantiation. Refr aming This involves altering a concept by illustrating from a diverse perspective, as a result, altering the meaning but not the fact. Enactment Family members presenting difficult behavioral progression in to the therapy session Working with impulsive interaction Therapists identify the dynamics and series of conducts during therapy sessions and thus deliberate on the course, not the issue. Restructuring This constitutes the alteration of the family structure, for example, rising up against dictatorial behavior of the father. Conclusion Bowen’s theory gives attention to the arrangement and functioning of the emotional system. Furthermore, it involves sessions between individuals and the actions of â€Å"self† in the system. This theory insists on use of outlying factors to solve the current problem. As a result, a solution is achieved within a short time. Devoid of current, noteworthy socio-political accompaniments, this theory decontextualises affiliation models that are strongly conversant with gender, class and ethnicity. Bowen’s theory has been evident to produce positive outcomes everywhere it has been implemented. It is outstanding in the fact that it makes the therapists experience its roles in their own families of origin before acknowledging its practical application. References Bentovim, A. (1979), Theories of family interaction and techniques of intervention. Journal of Family Therapy, 1: 321 Blume, T. (2006). Becoming a family counselor: a bridge to family therapy theory and practice. New Jersey. John Wiley publishers Boss, P. Doherty, W and LaRoss, R. (2008). Sourcebook of Family Theories and Methods: A Contextual Approach. New York. Springer Science + Business media. Bowen, M. (1978). Family therapy in clinical practice. Michigan. Jason Aronson. Cottrell, D. and Boston, P. (2002), Practitioner Review: The effectiveness of systemic family therapy for children and adolescents. Journal of Child Psychology and Psychiatry, 43: 57 3–586. Elizur, J. (1990), ‘Stuckness’ in live supervision: Expanding the therapists style. Journal of Family Therapy, 12: 267–280 Falicov, C. (1991).Family Transitions: Continuity and Change over the Life Cycle. New York. Guilford Press Gladding, S. (2002). Family therapy: history, theory, and practice. Michigan. Merrill Herbert, M, Castronova, F, McNeil, B and Mossman, J. (2000). Biography and Genealogy Master Index 2000: A Consolidated Index to More Than 300,000 Biographical Sketches in 90 Current and Retrospective Biographical Dictionaries. Michigan. Gale group Kog, E., Vandereycken, W. and Vertommen, H. (1985), the psychosomatic family model. A critical analysis of family interaction concepts. Journal of Family  Therapy, 7: 31–44. Pernice-Duca, F. (2010), Family Network Support and Mental Health Recovery. Journal of Marital and Family Therapy, 36: 13–27. Rasheed, J, Marley, J and Rasheed, M. (2010). Family Therapy: Models and Techniques . California. SAGE. Rassool, H and Gafoor, M. (1997). Addiction nursing: perspectives on professional and clinical practice. London. Nelson Thornes. Reiger, K. (1981), Family therapys missing question, why the plight of the modern family? Journal of Family Therapy, 3: 293–308. Skynner, A. C. R. (1980), Recent developments in marital therapy. Journal of Family Therapy, 2: 271–296. Titelman, P. (1998). Clinical applications of Bowen family systems theory. New York. Routledge

Enron accounting scandal Essay Example | Topics and Well Written Essays - 1250 words

Enron accounting scandal - Essay Example It made revolutionary changes in the trading markets of energy which has opened the door for new power traders and suppliers. It also tailored a nationwide energy-trading network by engaging in electricity and natural gas contracts that reflects the cost of delivery to a specific destination. By year 1999, the company adapted an internet-based system as Enron Online was launched. In 2001, it reported its executed trades on-line averaging to $2.5 billion a day. Having posted a 57 per cent increase in sales between 1996 and 2000, the company was considered as one of the most successful companies in the world. It controlled, 25 per cent of the â€Å"over the counter† energy-trading market or the trades conducted party-to-party and not over an exchange like the New York Mercantile Exchange. In addition, in the last week of 2000, its shares hit a 52-week high of $84.87 per share (www.mbaknol.com, 2011). No doubt that among the major player that had a major impact in the gigantic co llapse that turned out to be Enron is the accounting firm that handled its auditing. This is Arthur Andersen which garnered ire and revulsion following the events of the scandal. There was the unending debacle over the alleged shredding of important documents moments before they were subjected to an investigation. This was to cover-up the paper trail on the corruption that went on within the company. In 2002, the Houston Court found the company guilty of obstructing justice that led to the lost of over $60 billion by investors. The jury found it guilty on account of an alteration of a company memorandum that was connected with the revelation of the income of Enron. The judgment emphasized the need of accounting firms to monitor corporations and not just to stick with balancing accounts (Thomas, 2002). Though the entire firm had been indicted and found guilty, the most prominent figure that contributed to the catastrophe is their Chicago lawyer Nancy Temple who ordered David Duncan t o erase her name from a memo when they already knew the Securities and Exchange Commission was after them. The subject of the memo was on a $1 billion loss of Enron that Temple disagrees with. The whole debacle has placed the entire firm into jeopardy as they lost one-third of their 2,300 clients whereas only 5,000 out of a former 26,000 of their United States employees opted to remain with the company. The editor of Bowman’s Accounting Report has been quoted describing â€Å"Arthur Andersen is dead. Once the indictment was handed down, clients started jumping faster than they did off the Titanic† (Thomas, 2002). All these turn of events had led to the realization that there has been transcendence among accounting firms to be more cautious and transparent of their dealings with client companies. This judgment over Arthur Andersen only leads as basis to the public conclusion that there was something awfully wrong with the way Enron conducted its business. The non-disclo sure of facts that the company is in ruins which led investors to believe they are putting their money on a viable company when in fact they are not. This case served only as fuel to the public clamor to delve into the culpability of Enron executives and to hold them liable and to make them responsible to the aftermath of the company’s mess. There have been a number of opinions that pertain to the whole situation, some even uncalled for and downright degrading such as the reference to Andersen employees as Androids (Thomas, 2002). T

Management of change Speech or Presentation Example | Topics and Well Written Essays - 1000 words

Management of change - Speech or Presentation Example Secondly, the choice of resistance to change as a major issue that Mark will face is informed by the fact that Mark has established a two-stage strategy that seeks to eliminate the weaker trainers and retain the stronger ones, meaning that the weak trainers will certainly apply resistance strategies to ensure that they are not eliminated. According to the ADKAR Model of change management, effective change can only be attained, if the people targeted for change within the organization are well involved throughout the process of change. Thus, based on the provisions of the ADKAR Model, to make change successful, the people to be affected by the change must be made aware of the intended change (Bourda, 2013:5). Additionally, the ADKAR Model also provides that for change to be effective within an organization, the desire of the people affected by the change to participate and support the change must be cultivated, before the change process begins (Prosci Inc., 2012:4). However, in the NFW Corporation, Mark Jones is planning on instituting change within the organization through a secret process which the trainers will only become aware after they have passed the first stage of the interview process. The problem associated with Mark’s strategy is that it overlooks both the fundamental provisions of awareness creatio n and cultivation of desire for participation and support for change before beginning the change process, as provided under the ADKAR Model. This simply means that the trainers will be participating in the change process blindly, until at a later stage of the change process, when they will be informed of the impending transformation in their job description and also in their work practices. This strategy possess the danger of backfiring at the onset of the second-stage of the change process as planned by Mark, since once the trainers become aware of his plan to change both the job description and job practices, the trainers will most

Pueblo revolt Assignment Example | Topics and Well Written Essays - 250 words

Pueblo revolt - Assignment Example The turning point of Pueblo revolt was the imposition of their religion and culture on the indigenous tribe (Weber, 1999). The indigenous population was forbidden to practice their religion or follow their culture through barbaric acts. Christian friars forced them to convert to Christianity by literally cutting one leg of 500 Acoma tribals (sangres, nd). The Pueblo people finally revolted against the Spanish when medicine man, called San Juan Pueblo convinced them to unite and fight collectively against the mighty Spanish raiders. The indigenous people fought valiantly and managed to defeat the Spanish forces and drove them away from their territory for around twelve long years. Pueblo revolt is important chapter of American history because the peaceful Pueblo tribe was successful in driving away their enemies who had threatened their cultural identity by using barbaric means. The bloody revolution also forced others to respect indigenous religion and cultural practice which was amply evident when Spanish conquered the region for the second time. Second time around, they were more respectful towards their customs and did not try to force their religion on

Importance Of Geographic Profiling

Importance Of Geographic Profiling This paper shall give a comprehensive discussion about the importance of geographic profiling to aid in investigative methods employed by government agents and police officers in pinpointing predatory criminals. The sophistication of the techniques in crime scene investigation have kept pace with the rapid development in the tools and technologies used in the field, and this has enabled police authorities to employ a variety of methods to help them pinpoint perpetrators in the most accurate, efficient and timely way. The renewed public interest in the formerly esoteric field of forensic science has been sparked by a series of television shows that are focused mainly on the techniques and tools used by crime scene investigators in the course of their daily work. For example, Coetzee (2008) noted the popular TV series Crime Scene Investigation (CSI) in all its different seasons have helped to throw some light into the work performed by crime scene investigators. As has already been mentioned, new and more sophisticated ways of doing crime scene investigation is being designed every day. On the one hand, this is meant to keep up with the developments in the field of forensic science. On a more practical note, however, developing new techniques and tools will help police authorities to clear their cases faster and more efficiently and allow them to stay on top of all their assignments. Likewise, the reality is that more and more perpetrators are employing more covert methods to keep themselves out of the reach of the law, and so police investigators must be able to devise ways to speed up the proceedings of their cases in such a way as to effect speedy justice. There are various ways by which crimes are solved, and it is by no means only the police investigator who is responsible for the successful closure of a criminal case. The investigation of a crime involves a wide array of activities and areas of expertise, such as DNA profiling to examine shoe prints, toxicology and handwriting analysis (Sjerps, 2008). Other scientific experts are also routinely called upon to testify in court depending on the nature and circumstances involved in the crime at bar. The solution to a crime starts with the crucial information that a dutiful crime scene investigator can offer (Coetzee, 2008). He or she identifies, interprets, and provides the necessary clues and leads for the investigator in charge to follow. The ever-increasing importance of the detection and identification of physical evidence left in a crime scene in order to bring about a successful prosecution also underscores the critical nature of a crime scene investigators work. The Locard principle-that every contact leaves a trace-is the primary assumption on which crime scene investigation rests. Thus, when two objects come together, there will inevitably be mutual contamination and it is through the proper tracing and identification of these contamination points that crimes can be possibly solved. Trace evidence is any object that can be brought back to police laboratories that may help investigators determine who committed a crime and why (Thompson, 2006). Because of the critical nature of the evidence, they must be preserved properly and analyzed accurately in order to withstand the rigors of court examination. An investigator may probably be able to work with very small amounts of trace evidence, but the persistence and purity of such evidence is important for him or her to cull crucial information from the same. Whether or not they criminals are aware of it, they actually leave something in the surroundings, while at the same time taking something with them from their contact with the victim or the objects at the crime scene. Traces of contact evidence are also very different to detect with the naked eye, and that is why criminals cannot always erase all the evidence that they leave behind. These traces are important for the crime scene investigator to find, tag and identify. They are sometimes referred to as silent evidence as they point out crucial leads that the investigators can follow by giving material bases for the leads that they follow throughout the investigation (Kaza, n.d.). Some of the most common types of trace evidence found at the crime scene include bloodstains, paint, hair, textile fibers, and glass fragments. Microscopic particles are also important because they may give clues as to what is inherently a part of the surroundings in which the crime took place and what is linked to the crime committed. There are times, however, when the perpetrator leaves traces that are hard to analyze in order to gain a probable physical description of him. For this reason, criminal investigators employ a variety of other methods that are not dependent on tangible evidence left behind by the perpetrator, relying instead on the behavioural patterns and the modus operandi of the suspect to gain a clue as to his possible whereabouts, his state of mind, and hopefully his next supposed victim. The idea is therefore to read such intangible clues and get into the mind of the perpetrator to prevent him from committing another crime and hurting another person. While these information may not be helpful in the actual prosecution of the case, they would oftentimes lead the police officers into valuable leads that can help them track down the suspect. Among the non-physical evidence based methods used by criminal investigators are criminal profiling and, more recently, geographical profiling. These methods are used to predict the subsequent actions of the perpetrator based not only on the physical evidence that he left behind but also on the conscious or unconscious choices that made before, during, and after the commission of the crime. These methods are not as accurate or exact as forensic science itself, but they do provide valuable clues as to the next steps that the police should take in order to catch the criminal faster. Criminal profiling through geography In general, criminal profiling is the art of weaving together traces left in the crime scene to develop a likely story about the criminals plan, his method of operation, his thoughts, and his next target. The aim is to provide a map of sorts that will help police investigators and forensic psychologists to nail down the perpetrator. Criminal profiling methods are becoming more and more sophisticated as well, with the help of not only advanced technological tools but also developments in behavioural sciences, particularly psychology and psychiatry. Winerman (2004) noted that informal criminal profiling had its beginnings in the 1880s, when two physicians named George Philips and Thomas Bond utilized crime scene clues to discover the personality of the British serial murderer Jack the Ripper. In the decades to come, criminal profiling methods remained largely informal and the police investigators were often left to use intuition in tracking down their quarry. It is only in the 1970s when the US Federal Bureau Investigation opened its Behavioral Science Unit that criminal profiling became an actual scientific process. From then on, it became widely accepted in law enforcement circles as a reliable technique for predicting criminal behaviour. From the nature of these techniques, it can be deduced that profiling works best only when the police investigators already have a string of clues from different crime scenes at hand. Moreover, they are also likely to have an idea of who the suspect is, or at least they have a shortlist of suspected offenders. The trick is therefore pinpointing exactly who among these individuals actually perpetrated the crime, and to catch him before he does it again. Some of the most common things that criminal profilers look at when deciphering cases where the criminal has committed a series of offenses are the following: ÂÂ · Antecedent: what is the criminal plan or fantasy behind the action? ÂÂ · Method of operations: victims identity, weapon(s) used on the victim, degree of hostility or cruelty exhibited by the act, the existence or lack of sexual overtures to the crime, method of body disposal ÂÂ · Post-offense behaviour: is the suspect trying to give false leads to the media or to the police authorities? While methods are beginning to resemble an exact science, it cannot be denied that most of the data that investigators follow up on are mere guesswork and speculations backed up by circumstantial evidence. Thus, there was a need to develop a more foolproof method that will police authorities to limit their investigation to a particular area or community, and thus crack down on the perpetrator in a shorter amount of time. It is at this juncture that criminal geographical tracking (CGT) or more commonly known as geographical profiling came to be. Knowledge of criminal mobility and the geographical characteristics of crime scenes concurrently prompted investigators to look for a way that will allow them to manage their time and resources more effectively by confining the investigation to the most probable location of the perpetrators residence or his hub of criminal activity (Holmes and Holmes 2002). The most popular name that is associated with geographical profiling is Kim Rossmo, who started to make this method of investigative profiling more exact and accurate through his doctoral dissertation at Simon Fraser University in 1995 (Ramsland 2010). He developed a computer software called the criminal geographical tracking or (CGT) that is meant to assist in cases involving violent serial crimes. It feeds a number of important geographical characteristics into the software, which in turn tries to zero in on the most probable area of residence of the offender. CGT was meant to be an information management system that can help law enforcement agents cut down on their investigation time and resources by locating an exact area where the perpetrator is most likely to reside or to operate. This pioneering technology was first adapted by the Vancouver Police Department and was later on utilized by a number of other police districts across Canada. As a method of investigation, geographic profiling works by utilizing the locations of connected series of crimes to come up with the most probable area of residence of the offender. Oftentimes, it is used in cases where serial murder, rape, arson or robbery is involved, but it can also be applied in instances of single crimes like carnapping, burglary, bombing, and others. The most important element of this kind of investigative technique is the presence of distinguishing geographical features that can point the police officers to a specific place to conduct their investigation. Rossmo likened geographical profiling to looking at the traces left by a garden sprinkler on a lawn-there is no exact way to predict where the water droplets will fall, but it will leave a pattern that will show whoever is looking at it to guess where the sprinkler was most likely located amidst the marks on the wet ground (Grierson 2003). Grierson (2003) noted that Rossmo noted four important principles underpin geographical profiling. Rossmo borrowed two concepts from the original crime-pattern theory proposed by his teachers. The first idea is that offenders often leave a buffer zone around their area of residence in order to maintain their anonymity, while the second posits that there is a distance decay that can be interpreted from the actions of offenders. That is, an offender will be more willing to travel farther from home if he thinks that the payoff for the crime will be that much greater, meaning the violence involved in the commission of the crime will also be greater. Rossmo also added his own ideas to these theoretical concepts. He incorporated what he called the least effort analysis wherein he postulated that an individual will not act without performing some kind of cost-benefit analysis for his proposed course of action. The last concept in the puzzle is that of routine-activity theory, which states that crimes can happen at the junction of opportunity and familiarity. In other words, the decision to commit the crime in a particular manner is influenced by where the criminal finds himself at the time he decided on pushing through with his criminal design. This method is highly dependent upon two basic assumptions: 1. That the set of crimes being analyzed belong to one and the same series only. This can be validated only by exhausting other police methods that will confirm that a particular set of discrete offenses can be actually be attributed to the same person. 2. Accurate and valid geographical modelling that can show travel distance to the crime sites relative to the type of crime committed, type of offender, and the area or location being studied. Geographical profiling links the geographical characteristics of the crime scene and the known propensities of serial criminals in terms of choosing their victim and the location for deed. The result of the corresponding analyses will be a map that shows the offenders area of criminal activity. The locations of the occurrence of the crime would often belie a certain rational choice on the part of the offender, which would then help the investigators to trace him to his place of residence. Geographical information systems can be adapted to fit different scales, from global to small-scale investigation. Most geographical profiling occurs at the medium scale level, applying to particular cities or neighbourhoods. Smaller areas such as individual buildings can also be subjected to geographical profiling to determine more and more specific locations for the crime, such as an elevator shaft or a fire exit. According to Harries (1999), mapping crime is an important step in criminal investigation because it helps to provide a visual representation of the course of the investigation and what the authorities have found so far based on the existing evidence. Rossmos CGT would come up with either 2D or 3D map that can show the criminals most probable locations of activity based on the past crime scenes and corresponding accuracy rates. This map represents the offenders mental map of the city based on his past experience and activities within the area, his travel routes, and reference points. Some offenders stay within a particular geographical region, while others are willing to travel great distances in order to perpetuate their criminal design. The chances of the offender being a stable or a mobile one depends on a number of factors, such as his past travel experiences, means for transportation, predatory motivations, sense of personal security and even his preferred mode of attack. Rossmo also makes the assumption that the more crimes the offender is able to commit successfully, the more confident he feels about his particular mode of operation and the more willing he is to expand his area of activity. Geographic profiling can help the investigation in a variety of ways, such as choosing the most appropriate and efficient investigative strategy, prioritizing tips and evidence, running searches on existing DNA and fingerprint databases, neighbourhood canvasses and questioning of key people associated with the suspect, and address-based searches of police records. It is not meant to be a standalone technique to solve a crime, but rather to point the investigators to a particular locality where they can more extensively concentrate their investigation efforts. Ramsland (2010) noted that some law enforcement experts are actually more confident in the turnouts that geographical profiling can give rather than the traditional investigative methods that have been used in the past. Conclusion At present, the future of geographical profiling methods seems promising because of the increasing sophistication of crime mapping techniques and technology. Geographic information systems like Rossmos CGT was the first important step in the evolution of this branch of criminal investigation in the past decade, but it seems likely that we will be seeing more and more non-conventional and innovative methods in present-day investigations. Harries (1999) predicted that technologies like global positioning system or GPS, digital photography, local police databases and even the Internet as invaluable aids to police investigations. Spatial analysis giving police investigators a definite edge over their criminal counterparts, therefore shortening the criminal investigation considerably and allowing the prosecution stage to happen earlier. One of the most important advantages that technologies like geographical profiling can offer the law enforcement circle is its ability to reduce wastage of time, effort and resources by pointing the investigators to the most probable area of activity that the offender inhabits. Instead of spreading the manpower of the authorities over a large area and spending too much time chasing down false leads, the police can now focus on a specific location and conduct a more narrowly-tailored search. Rossmos CGT has spawned a series of new technologies that are now aimed at making police work more scientific and accurate. Even if the earliest beginnings of criminal profiling were largely dependent upon luck and guesswork, advances in science and technology have made it possible for criminal investigations to proceed with more certainty. Thus, it is important for investigators to also continue using it to improve upon the technology and make it more prevalent in law enforcement.

Reviewing the Necessity of Punishment Essay -- Essays Papers

Reviewing the Necessity of Punishment "From 'On Crimes and Punishment'" by Cesare Beccaria is an excerpt from On Crimes and Punishment. In his address to the public, particularly those in political positions, Beccaria discusses the way we as a society choose to carry out the law. What he calls "useless severity" of punishment encompasses his thoughts on extremes such as capital punishment and the cruelties that we allow our government to inflict upon its own people in a failing attempt to bring order to our society. The death penalty has plagued our society for centuries, perhaps beginning with the idea of human sacrifice that has been turned around as a cycle of never-ending death and cruelty. The writing techniques employed by Beccaria effectively convince his audience that our forms of criminal punishment are nothing more than an unnecessary bad habit. In a debate, one can easily bring their opposition to silence by asking them a question that they cannot answer. Beccaria uses this method to his advantage in his work. He asks a series of questions that can't be easily answered. The lazy reader would much rather have faith in Beccaria's beliefs than sort through the questions and find answers themselves. He asks, "What is the best way of preventing crimes? Are the same penalties always equally useful? What influence have they on social custom?" (64). These questions only lead to more questions. The reader may be able to ponder situations that both promote and discredit any solutions they may have for these questions, leaving them more confused about their own stance. The reader is so wrapped up in trying to answer these questions, that they don't realize that Beccaria himself never answers them. This sly technique encoura... ...lthough the work was written at a time when numerous crimes were punishable by death, Beccaria's work has exceeded his time because his convincing work can still provoke thought on current forms of punishment. His manipulation through questions, lists, and especially word choice effectively convince the reader to give more thought about his position, if not change their own opinion altogether. Beccaria not only gives reasons to oppose extreme punishment, but his gives a solution: "the surest but most difficult way of preventing crime is to improve education(70). So in the end, the reader not only has his propositions to think about, but they are left the idea of education being the end to crime. Works Cited Beccaria, Cesare. "From 'On Crimes and Punishment."' In R. Cosgrove (Ed.), Readings in Western Civilizations (pp. 63-71). Boston: Pearson Custom Publishing.

How and why Muhammad was opposed in Makkah Essay

The prophet Muhammad preached in Makkah to bring people in the right path and to believe in one god. However, he was opposed in many ways possible by many people mainly the Quraish. There were many reasons why people opposed the prophet Muhammad in Makkah and many were due to selfish needs such as wealth and power. The prophet Muhammad was opposed in many ways such as verbal and physical abuse. The Quraish were the main people to oppose Muhammad in Makkah. The opposition of the Quraish to the message of Islam greatly influenced the rest of the Arabs to reject Islam as well. In fact the influence of the Quraish was so great that even if they had not exerted themselves in their resistance they still could have swayed the people. That was because all of the Arabs looked to the Quraish and waited for their approval for many reasons such as the high status of the Quraish in the hearts of the Arabs. They revered the Quraish because they were the people who lived close to the Kabah. For this reason the other Arabs honored and respected the Quraish and took pride in rushing to fulfill any need that they might have for food, drink or other things as well. Although Muhammad’s preaching was basically religious, there was implicit in it a critique of the conduct and attitudes of the rich merchants of Mecca. Attempts were made to get him to soften his criticism by offering him a fuller share in trade and a marriage alliance with one of the wealthiest families, but he decisively rejected such offers. Points in the message of the Qur’an were questioned, such as the assertion that men would be resurrected before the Judgment. Commercial pressure was brought to bear on Muhammad’s supporters, and in some families there was mild persecution of junior members who followed him. In about 616 Abu Jahl organized a boycott of the clan of Hashim by the chief clans of Mecca, all egedly because the clan continued to protect Muhammad and did not curb his preaching; but, since few of the clan were Muslims, other questions may have been involved. After three years the boycott lost momentum, perhaps because some of the participants found they were harming their own economic interests. Many in Makkah had become rich, as the city was a central trade hub and a spiritual center for polytheism. They did not appreciate Muhammad’s message of embracing social equality, rejecting idols, and sharing wealth with the poor and needy. Thus, many of  the Prophet Muhammad’s early followers were among the lower classes, slaves, and women. These early Muslim followers were subject to horrible mistreatment by the Makkan upper classes. Several were tortured, others were killed, and some took temporary refuge in Abyssinia. The Makkan tribes then organized a social boycott of the Muslims, not allowing people to trade with, care for, or socialize with the Muslims. In the harsh desert climate, this was essentially a death sentence. The Makkans got together to try and get rid of Muhammad (pbuh) and his teachings. They had already openl y opposed it in public and had even tried to ridicule and slander the Prophet (pbuh). They had spoken to Abu Talib and asked him to withdraw his support and protection for Muhammad (pbuh). They had failed each time and Muhammad (pbuh) continued to preach and slowly the message was spreading. There were only a few months until the pilgrimage would be performed and Makkah would be flooded with many Arabs from all over the peninsula. They wanted to get together and sort out Muhammad (pbuh) and his preaching. They wanted to get together and formulate a new plan! They wanted to minimise the effect of the teachings of Islam upon the pilgrims. They decided if they joined forces they might be able to sort out Muhammad (pbuh). They would make things up, spread rumours and lies so that people stay away from Muhammad (pbuh) and don’t listen to his message. Someone suggested that they accuse Muhammad (pbuh) of being a sorcerer, using magic to trick and influence people. Another said they say that Muhammad (pbuh) is just a madman and is preaching nonsense. Another suggested they say that an evil spirit possesses Muhammad (pbuh) and that the Arabs should ignore him and keep away from him. Another suggested that they say that Muhammad (pbuh) was just a poet and the message of th e Qur’an was just poetry. The fact of the matter was that none of these allegations were true and the Makkans knew this. How could they try and combat the message of Muhammad (pbuh) and how could they halt his message from being preached. They decided that they would consult Al-Waleed bin Al-Mugheerah – a very influential person in his tribe. Al-Waleed listened to all these allegations against the prophet (pbuh) and dismissed them all. He, however, found that the most plausible way would be to suggest that Muhammad (pbuh) was a magician and  that he used magic words to influence people. They said that his ‘magic’ words would separate a father from his son, a husband from his wife, a man from his clan†¦ They finally decided that this was the best excuse they could use to discredit Muhammad (pbuh). They would tell the pilgrims that Muhammad (pbuh) was a powerful sorcerer and that they should avoid him at all costs. To conclude, Muhammad was opposed in Makkah because rich people didnâ €™t want to lose their power, status or wealth. Also because they believed that the idols they worshipped were good enough for their fathers. Their forefathers and so were good enough for them.

With specific reference to the EU’s doctrine of direct effect, critically assess the extent to which EU law concerning commercial activities are enforceable within member states. The WritePass Journal

With specific reference to the EU’s doctrine of direct effect, critically assess the extent to which EU law concerning commercial activities are enforceable within member states. Introduction With specific reference to the EU’s doctrine of direct effect, critically assess the extent to which EU law concerning commercial activities are enforceable within member states. : 115). This rendered Art 101 exorbitant and demonstrated the need for courts to apply it more rigidly (Bright, 1996: 535). Three categories of exemptions now apply to Art 101, namely; 1) commercial activities that are beneficial to consumers; 2) agreements of minor importance, and 3) block exemptions for different types of contract, such as vertical agreements (Bright, 1996: 535). As a result of these exemptions, the extent to which Art 101 is enforceable within member states is unclear and it is likely that consumers and businesses will have difficulty demonstrating that certain commercial activities fall within the ambit of this Article and subsequently invoking EU law against a private individual. EU competition law does not intend to stand in the way of legitimate commercial activities, but to instead promote and maintain fair competition within nation states (Europa, 2013: 1). Whilst this is often deemed necessary to prevent unfairness and to regulate anti-competitive conduct, unnecessary restraints are capable of being placed upon commercial activities (Rodger, et al; 2009: 103). Arguably, it is imperative that some exemptions do exist so that the application of Article 101 is not exorbitant. This ensures that any positive benefits stemming from an agreement are balanced against the restrictions that apply to Art 101. Article 102 TFEU is primarily aimed at preventing those undertakings who hold a dominant position in the market. Through the principle of direct effect, individuals will be capable of invoking this Article by showing that an undertaking who holds a dominant position in the market has abused its position as highlighted in Case 27/76, United Brands Continental BV v Commission (1978) ECR 207. Such abuse may include; unfair purchase selling prices, unfair trading conditions, restricting production and applying different provisions to similar transactions (Kennedy, 2011: 237). A degree of uncertainty surrounds the scope of Art 102 because of how serious a finding of infringement would be, which renders the extent to which Art 102 is being enforced in member states unclear. For a firm to be dominant, it is not necessary for there to exist no competition at all and instead it merely needs to be shown, as identified in Case 85/76 Hoffman-La Roche v Commission [1979] ECR 461, Â  that the firm has an appreciable influence on the conditions under which the competition develops. It is likely to be extremely difficult for a private individual to establish that a firm has an appreciable influence on the conditions under which the competition develops and as such it is again questionable how far Art 102 will go in protecting private individuals and businesses through the principle of direct effect. Regulations are also subject to direct effect, meaning that they will be directly applicable in all EU member states, as provided for by Art 288 (ex Art 247 TEC). This w as illustrated in Case C-253/00 Munoz [2002] ECR I-7289 when it was stated that regulations operate to confer rights on individuals which the national courts have a duty to protect. EU decisions and Directives are also directly effective in member states, as signified in Foster v British Gas (1990) C-188/89. This case exemplified the courts willingness to confer horizontal direct effect upon individuals and signified how EU law concerning commercial activities are enforceable within member states. Conclusion Overall, whilst there are some restrictions in place to regulate the application of EU law, it is evident that many EU rules and regulations will be capable of being enforced within all member states. This is necessary when it comes to commercial activities as it is important that some form of protection exists to prevent the market from being abused. The extent to which EU law applies will always be subject to some controversy because of the fact that certain exceptions will apply. Though this is necessary in preventing abuse and ensuring that a balance is being maintained. The extent to which this balance is achieved is likely to be open to much debate though it is evident that member states have made some attempt to invoke EU law provisions concerning commercial activities. References Bright, C. (1996) EU Competition Policy: Rules, Objectives and Deregulation Oxford Journal of Legal Studies, Volume 16, Issue 4, 535-559. Dashwood, A. (2008) The Principle of Direct Effect in European Community Law, Journal of Common Market Studies, Volume 16, Issue 3, 229-245. Â   Europa. (2013) 50 Years of Direct Effect of EU Law Benefitting Citizens and Companies Press Release Database, [Online] Available:Â   http://europa.eu/rapid/press-release_CJE-13-56_en.htm [27 August, 2014]. Rodger, B. MacCulloch, A. and Galloway, J. (2009) Cases and Materials on UK and EC Competition Law, Oxford University Press: Oxford. Kaczorowska, A. (2013) European Union Law, Routledge: London. Kennedy, T. P. (2011) European Law, Oxford University Press: Oxford. Moens, G. and Trone, J. (2010) Commercial Law of the European Union, Springer Science Business Media: London. Whish, R. (2012) Competition Law, Oxford University Press: Oxford. Cases Belgische Radio en Televisie v SV Saban (127/73) [1974] ECR 51 Case 85/76 Hoffman-La Roche v Commission [1979] ECR 461 Case C-41/90 Hofner and Elser [1991] ECR I-1979 Case 27/76, United Brands Continental BV v Commission (1978) ECR 207 Defrenne v SABENA [1974] ECR 631 Foster v British Gas (1990) C-188/89 Van Gend en Loos v Nederlandse Administratie der Belastingen Case 26/62, [1963] ECR 1 Walrave v Association Union Internationale (36/74) [1974] ECR 1405; [1975] 1 CMLR 320