Developmental Changes in The Adventures of Huckleberry Finn Essay

Developmental Changes in The Adventures of Huckleberry Finn In the novel The Adventures of Huckleberry Finn by Mark Twain, the protagonist, Huck, undergoes a series of developmental changes in his character. He is much torn between the ideas of society and those of his friends. This can all be very confusing for a boy who is about 14 years old. Huck similarly has a drunken pap who doesnt cargon at all for him. Huck is then forced to live with Widow Douglas and Miss Watson. Throughout the story we work through Huck represent the morals of the innocent prevailing over those of society. In his adventures, he learns the meaning of true friendship and whats really important in life. In the story, Huck makes the decision to escape from his family. This is a decision that goes against the morals of Hucks society, church and state. Children arent supposed to run away from their parents. Also, his decision to help Jim escape goes against the same morals. In his adventurous escape down the Mississippi, he begins to feel truly free. This is a feeling that is contrasted acutely of societys oppression of freedom, basically when he is on land. In Jims and Hucks escape, they are able to build their trust and friendship for each other. However, at the same time he must leave behind societies ways... getting sivilized, money, and family. Along Jims and Hucks adventure, they hand many conversations along the way. These conversations consist about their freedom, money, and superstition. In the story, they both have their own opinions about various things, like Solomon. Well, b... ...against his society. Huck had left his family and avoided getting sivilized. In his quest for true freedom, Huck was able to grow considerably and mature, yet, he was still not mature enough to formulate ideas of his own. Nonetheless, no matter how Hucks ideas and morals change, he will always remain a true friend to Jim. Adventurous or not, this book was great in showing that the whites werent always decline and blacks could also be great in many respects. Works Cited and Consulted Adams, Richard P. The Unity and Coherence of Huckleberry Finn. Tulane Studies in English, VI (1956), 89-103. Rpt. Twentieth Century Interpretations of Adventures of Huckleberry Finn Ed. Claude M Simpson. Englewood Cliffs,N.J. 1968. Twain, Mark. The Adventures of Huckleberry Finn. Berkeley University of California Press, 2001.

America Must Destroy the Terrorist Networks Essay -- Terrorism War Ter

America Must Destroy the Terrorist NetworksWhen unmatchable hears the word menaceism, a thought of a bombing, an explosion, a gunshot, or a hi-jacking comes to mind. How do individuals and organizations justify these acts of terror? These acts can be described as terrorist actions. Terrorism is defined as the unlawful use of force or violence against persons or property to attain certain political, economical, or social aims.When I heard about terrorists hijacking airplanes full of civilians and flying them into the World Trade Centers in New York, the Pentagon, and a agrestic field in Pennsylvania, I didnt know what to think of all this. It came with no warning, no declaration of war, no goals or sense to these attacks. No one had the courage to claim responsibility for the attacks. But I knew the US would respond with great perseverance and endeavor to remove the scourge of such terror from the world. I was overwhelmed with sadness and sorrow for the fallen and for their famili es. The terrorists took from their victims all that they have ever been and all that they ever will be. They left thousands of husbands and wives bereft of their spouse. They took away a parent or parents from thousands of children. They ended the hopes of families to have subsequent generations. They killed off family names, dreams, and futures. They have left parents and grandparents grieving to see their children and grandchildren die before them. They destroyed the lives and ...

Karma And Reincarnation :: essays research papers

KARMA and REINCARNATION Navigate Ashram Gurudeva Newspaper Church Temple Resources HHE Himalayan Academy Home PageThe repeat beliefs of karma and reincarnation are among Hinduisms many jewels of knowledge. Others include dharma or our pattern of religious conduct, worshipful communion with God and Gods, the necessary guidance of the Sat Guru, and finally skill through personal realization of our identity in and with God. So the strong-shouldered and keen-minded rishis knew and stated in the Vedas. And these are not mere assumptions of probing, brilliant minds. They are laws of the cosmos. As Gods suck up of gravity shapes cosmic order, karma shapes experiential order. Our long sequence of lives is a tapestry of creating and resolving karmas-positive, negative and an amalgam of the two. During the succession of a souls lives-through the mysteries of our higher chakras and Gods and Gurus Grace-no karmic situation will arise that exceeds an individuals ability to resolve it in l ove and understanding. Many people are very curious about their past lives and expend great time, grounds and money to explore them. Actually, this curious probing into past lives is unnecessary. Indeed it is a natural protection from reliving past trauma or becoming unreasonable more with our past lives that our present life that the inner recesses of the muladhara memory chakra are not easily accessed. For, as we exist now is a sum replete(p) of all our past lives. In our present moment, our mind and body state is the cumulative result of the entire spectrum of our past lives. So, no matter how great the clever knowing of these two key principles, it is how we currently live that positively shapes karma and unfolds us spiritually. Knowing the laws, we are responsible to resolve blossoming karmas from past lives and create karma that, communicate into the future, will advance, not hinder, us. Karma literally means "deed or act," but more broadly describes the principle of cause and effect. Simply stated, karma is the law of action and response which governs consciousness. In physics-the study of energy and matter-Sir Isaac Newton postulated that for every action there is an equal and opposite reaction. Push against a wall. Its material is molecularly pushing back with a force exactly equal to yours. In metaphysics, karma is the law that states that every mental, emotional and physical act, no matter how insignificant, is projected out into the psychic mind burden and eventually returns to the individual with equal impact.

A Comparison of Willy Loman of Death of a Salesman and and Torvald Helmer of A Dolls House :: comparison compare contrast essays

The Characters of Willy Loman from Death of A Salesman and Torvald Helmer of A Dolls House       In the stories Death of A Salesman, and A Dolls House, there are many similarities.  I went on to pick one character from each story whoms similarity interested me the most.  The characters I picked were Willy Loman from Death of A Salesman, and Torvald Helmer of A Dolls House.  I picked these characters because of their motivation to commence it to become successful.     Willy Loman, a sixty-year-old traveling salesman, is having trouble lately because he cant seem to keep his mind on the present. He keeps drifting back and forth amidst reality and memory, looking for exactly where his life went unseasonable. Having been demoted to a strictly commissions salesman, as he was in the beginning of his career, Willy begins to wonder what missed opportunity or wrong turn led his life to this dismal existence.      Torvald Helmer is b usinessman who has recently been promoted to the position of Manager of the Savings Bank. A scrupulous man, Torvald lives his life according to societys norms both professionally and personally who feels reputation plays a big part in his success.  Both stories are about a climb for success that leads to betrayal.  The story Death of A Salesman, comes with the symbolic meaning of the death of an American Dream, or the ridding of illusion as it applies to the American Dream.  The story A Dolls House the title reflects the main characters life and how she was enured like treasure such as a doll.       Both Willy and Torvald lives are similar to the fact that they are both trying to provide for their families, but in the end they discover a great loss.  Willy Loman a salesman and a firm believer in the American Dream, had the notion that any man can drum from humble beginnings to greatness.  Willy Loman motivation to become successful was he felt that he believes success comes from world well liked not worrying about qualifications and being popular you well always come out on top.       Willy is a Multifaceted character who portrayed a deep problem with sociological and psychological causes and done so with disturbing reality.

Body Image - A Body Unknown :: essays research papers

It happened suddenly, surprisingly and overnight. One day I was a child and the next I was a sex object. Catching everyone from friends to teachers, parents to siblings forward guard I had g coursen into a women and to some, a piece of female specimen that welcomed sexual advances, harassment and jokes. The one thing that has defined my womanhood much then anything else has been my breasts. I was thrown, unarmed into this situation at the tender age of 13, since then my views have changed. At 13 I viewed my buxomest body as a toy, an advantage, but after 5 historic period of being viewed as a sex object my views have changed. Changing my views ever further was reading Chapter 9 in Julia Woods Gendered Lives, this chapter dealt with the stereotypical roles of both sexes. One female role that applied directly to me was the sex object stereotype. Even after 5 age of continuous harassment I feel empowered and proud of my sexuality, I love my body, including my breasts. Wood describe d a sex object as something that was wrong, something that shouldnt be a part of our society. Wood inadvertently do me feel like I was harming other women by embracing my sexuality. Wrong, I say, society has made me a sex object and I will do everything I can to make society deal with what they have created.I have invariably believed that my body was something to be proud of, something that I have treasured and praised throughout my life. For the first 6 months of my womanhood I felt I had been blessed. But, over the years I endured example after example that showed me there was something very, very wrong with the way society deals with sexuality. I did not see anything wrong when I was on an airplane with classmates and found them staring at my breasts. When I asked them what they were doing they simply replied, waiting for turbulence. That was funny, then. A couple months later I heard boys in the back row of my science class talking vulgarly about my body, naturally, I was upse t, but chalked it up to immaturity and went on with my life. My freshman year of high school was the worst, so far. I didnt feel like I could run in P.E. because the wrestlers, whom were all upperclassman would stand at the wall and yell elicit lines to me.

Body Image - A Body Unknown :: essays research papers

It happened suddenly, surprisingly and overnight. One day I was a child and the next I was a sex object. Catching everyone from friends to teachers, parents to siblings collide with guard I had g graden into a women and to some, a piece of female specimen that welcomed sexual advances, harassment and jokes. The one thing that has defined my womanhood more then anything else has been my breasts. I was thrown, unarmed into this situation at the tender age of 13, since then my views have changed. At 13 I viewed my buxomest body as a toy, an advantage, but after 5 age of being viewed as a sex object my views have changed. Changing my views ever further was reading Chapter 9 in Julia Woods Gendered Lives, this chapter dealt with the stereotypical roles of both sexes. One female role that applied directly to me was the sex object stereotype. Even after 5 years of continuous harassment I feel empowered and proud of my sexuality, I love my body, including my breasts. Wood described a se x object as something that was wrong, something that shouldnt be a part of our society. Wood inadvertently do me feel like I was harming other women by embracing my sexuality. Wrong, I say, society has made me a sex object and I will do everything I can to make society deal with what they have created.I have ceaselessly believed that my body was something to be proud of, something that I have treasured and praised throughout my life. For the first 6 months of my womanhood I felt I had been blessed. But, over the years I endured example after example that showed me there was something very, very wrong with the way society deals with sexuality. I did not see anything wrong when I was on an airplane with classmates and found them staring at my breasts. When I asked them what they were doing they simply replied, waiting for turbulence. That was funny, then. A couple months later I heard boys in the back row of my science class talking vulgarly about my body, naturally, I was upset, bu t chalked it up to immaturity and went on with my life. My freshman year of high school was the worst, so far. I didnt feel like I could run in P.E. because the wrestlers, whom were all upperclassman would stand at the wall and yell elicit lines to me.

From PDAs to Smart Phones: The Evolution of an Industry in the Beginning

Even though PDAs had innovative and sophisticated product designs, companies failed due to several reasons. First, modify technologies were not up to par and such features as wireless connectivity, greater processing power, longer battery life and replicating streamlined versions of office software compromised the accomplishment and size of the PDA. Another reason was due to the lack of market awareness about the functionality and the future strength of pen-based PDA and the market was still undeveloped in terms of such technology.With the lack of publicity, how would the public see any use for a PDA? This was especially true for a generation that was not technologically driven as we are today. With a device more expensive than desktop systems, it seemed that without proper marketing the public would not understand the need for it. Furthermore, potential substance abusers were unsure of the PDAs performance, compatibility and availability showing how companies failed to address us er needs and did not focus on the type of consumer that would most likely bargain such a device.In addition to these setbacks, Microsoft stalled the market acceptance of PDA technology when it announced it was planning on a making a PDA, nevertheless failed to follow through with it. It is obvious that companies producing PDAs could have developed happy marketing tactics to gain momentum and build a consumer base upon such publicity. However, it flock be debated whether the PDA could of survived the emergence of the trendy phone. Although many companies such as Momenta and GO failed in the PDA business, Palm proved to be the most victorious.The PalmPilot was successful because the product was fast, simple, and was available for less than $300. With the extinction of PDAS came the launch of the smart phone which created competition among such companies as Research In Motion, Motorola, Samsung, and HTC. However, in 2007, these companies were in for a major battle when computer gi ant Apple entered into the smart phone industry. Being late to the smart phone market proved in no way to be a disadvantage for Apple as the iPhone surpassed present smart phone models. specially with its integration of touch screen technology into smart phones.Apple was able to successfully enter into the industry when it did due to its well known and trusted brand. The companys triumph can be measurable by the success of its computers, computer software including iTunes, and iPods. The iPhone has been successful due to such features as its user interface, touch screen technology, applications, synchronization with iTunes, and its simplicity along. Apple has constantly been known for its innovation and the iPhone was proof of that.Overall, there seems to be increasing returns in the smart phone market as its consumer base grows nevertheless, it is not likely that a single operating system as the dominant design as the cell phone industry produces a variety of different models th at accommodate users preferences. Overall, the smart phone industry has gained the longevity and potential for further technological advances that PDAs failed to obtain demonstrating how the timing of a products entry into its industry is vital in the products success.

Letter to a friend regarding interesting experience in Management Class Essay

Hope all is well at your end. It has been a long time since I last heard from you. I guess you have a busy and hectic university schedule like mine which does not allow you much time apart from your cut through work. I dont charge you at all because I know what a roller coaster ride this business studies unfeignedly is. I am on my summer vacations now so I finally got some time to correspond with you. I would like to update you with my experience so far with my courses. I would supererogatoryly like to design you on my enthralling and interesting experience in my Management class.Business studies have an array of various courses to offer. All these courses have their application in real life, if not fully, then at least to some extent. The most common term which is associated with business people is managers which brings us to the most basic and necessary course of Management.Management is the basic requirement of any organization and is the foundation of running a business. Wi th bug out it business would be nil and there would be total topsy-turvydom and catastrophe.Management has tons of practical application and offers concepts which have vast dimensions and scope. This course has been the most interesting and enthralling learning experience so far in my studies. Of course I can not give you account of the consummate course but I would like to mention one very arouse and challenging activity which was conducted in the management class.This activity was regarding groupwork. You essential also have learnt a lot in your engineering studies how there are contrary police squads of engineers that take up huge scale projects. Same goes here in our business studies as well. There are various different kinds of teams such as self managed teams, cross functional teams, special purpose teams and so on. The activity which we did was regarding the most famous kind of team problem solving team.As you must have got the idea from the name, problem solving team s or also famously known as task forces are teams that are formed especially for a problem to be solved which can not be catered to and solved by the existing organizational structure. This team brings in members varying according to the immortalize of the problem from different departments of the organization. This shows that problem solving teams are cross functional. (Reference for Business, 2010)The activity was conducted in such a manner that our Management course instructor first-year explained to us all the different types of teams which involved problem solving team as well. Then to demonstrate how the problem solving team really whole works in the real world he divided our class into different groups.Each group comprised of 8 members each and each group was handed a business related problem which needed to be solved. We were given a time frame of 50 minutes in which we had to come up with a plan of action to solve the problem and then we were postulate to present it. T his was a really challenging and exciting activity.The problem which was handed to my group was that we were require to suppose a business organization that dealt in supplying of different beverages in 48 out of 50 states of U.S. There were complaints from three study states which were Arizona, Kansas and Colorado. The major complaints were of similar nature that the supply of the beverages was not on schedule, the stock that reached to retailers was not in good condition and that the beverages supplied were not in accordance with the demand of the people.We were required to discover the conditions that why were these problems occurring in only 3 of the 48 states and what erroneous actions were responsible for these three major complaints.We come oned this problem in a very lord way. We first decided upon who will lead the group and fortunately the group members general consensus was for me as a team leader. As a team leader I was the one who had to approve the final plan of a ction with the input suggestions and research of the different members. We decided upon that our team had members from various departments of Finance, Marketing, Sales, Research and Development and dissemination Management.We formulated our problem solving report in such a manner that first we gave a brief introduction of the problems. Then we assumed different logical reasons which could have been behind these complaints. The reasons and findings that we listed in our report were that our providers were categorized into 16 different teams.Each team was given 3 states for which they were responsible of supplying the beverage. ace particular team was given the states of Arizona, Kansas and Colorado as they are geographically situated close to each other. As the complaints were regarding these three states hence we found that the supplier team was performing some erroneous actions due to which these complaints arose. On further imaginary research we found out the findings for each o f the complaints.First we found that this team was complaint about in past as well by number of retailers regarding their lethargic attitude and poor display of punctuality. So it was found out that the team comprised of members who were irresponsible and did not meet the time restrictions of the schedule which resulted in late supply of the stock of beverages. Second complaint was due to the same reason as first. The reckless attitude of the particular team showed that they mishandled the stocks.Beverages are objects held in fragile coverings and bottles and need to be handled with care which this particular team did not display. The trine complain was that of the supply not in accordance with the demand which again was due to the poor performance and reckless and untrained staff of this team. They did not record and process the orders properly which resulted in the wrong supply frequently that bothered numerous retailers.So after we had our findings we were now in position to dev elop a plan of action based on these findings. The plan of action was formed with collaboration with the different departments of the organization. The action decided upon to be taken was that this particular team was to be fired. Other teams would be also appraised on performance to see whether they were a source of complaints in their states or not and whether they are up to the see to it or not.All those members that wont be up to the mark would either be trained or fired. The empty vacancies would be filled by renewed hiring of the staff which would take special care that highly trained and responsible staff is hired. For the entire plan of action to carry out special assistance would be required from Human Resource Department.This concluded our entire report for the solution of problem. We then presented the whole scenario, our findings and proposed solution in front of the entire class. As Group leader I took the responsibility of presenting. It was really good experience to present in front of the entire class. The teacher appreciated our approach to the problem and gave us a few helpful additional suggestions which would give edge to our report. The class also applauded our presentation and our presentation was ranked the best(p) in all the presentations. All this was due to combined team effort.This was the experience I wanted to share with you. It was not just a moment of pride for me because of the best presentation, but the activity itself was so exciting and fruitful to provide us with concepts that I could not resist but share with you. I am certain you have experienced such exciting activities at your university as well. I am really looking forward to hear from you your eventful time at university.I hope you are having a good time and enjoying the studies because I think you can not learn until you enjoy you studies. Hope to hear from you very soon. I am looking forward to your reply and account of the activities at university. Hope to see yo u soon. Take care.ReferenceReference for Business. (2010). Teams and Team work. Retrieved May 15, 2010, from,

People Are Becoming Addicted to the Internet

People Are Becoming Addicted to the earnings Computers pee-pee been around for quite a long m, and now they are in most homes in the United States. The most popular activity on the computing machine is the Internet. The Internet thunder mug be used to gain breeding, chat, watch videos, listen to music, and play games. In todays society, many tribe are seemly addicted to the Internet. This has become a problem because people set down most of their time on the Internet instead of investing their time in productive activities. People are in like manner using the Internet as their main source of communication and information.This causes problems because it affects social lives. The Internet also causes people to become lazy. They can find information on any topic so they do non have to think as much as they would if they did not have access to the Internet. People spend too much time on the Internet. This leads to the detriment of their studies, careers, and social and commun ity participation (Davidson 1). Maria from Matawan, rising Jersey spends an average of five hours on the computer everyday. One psychiatrist states, You may be addicted to the Internet if you need to spend more time online to achieve the same level of satisfaction.You may even be experiencing sleep deprivation, facing marital difficulties, losing friendships, and neglecting your job or school work to the point of risking being fired or flunking out (Goldsborough 1). Maria feels that she loses overlook over the time when she is on the Internet. She stays up late every night chatting with her friends, watching videos, and playing online games. One author explains how addictive and sinister the Internet really is Its easy to get hooked on the Web. A page leads to a link, to a page, to a link, to a page, and before you know it, both hours have flown by (Walker 2).Maria plans on staying on the Internet for a few minutes. Before she knows it, those minutes turn into hours. Another auth or explains how the Internet can affect relationships An excessive amount of Internet use has an effect on family and partner relations and on communication within the family (Three-Factor 1). Marias grades and friendships expect to suffer because of the amount of time that she spends on the Internet. Spending time on the Internet becomes the substitute for activities and events that are happening in her life.Instead of going out, she chooses to induct in her house in front of the computer. When it comes to doing her homework, she ends up not doing it because she gets distracted by the computer. When her friends ask her to go out, she rejects the invitation because she would rather stay home huntinging the Internet. This causes her grades in school and her social life to suffer. We are using the Internet as our main communication source. Facebook and Myspace are highly addictive social-networking websites that captivate teens and young adults.Jessica from Hazlet, New Jersey belon gs to the social-network Facebook. People who belong to this site have access to hear from old friends, receive new messages, check out new photos, read blogs, and search for new profiles (New 1). Jessica uses Facebook to communicate with friends, family, and classmates. Other ways she communicates through the computer include Myspace, Twitter, online chat rooms, instant messaging, and many others. This is harmful to her social skills. Instead of qualification friends in person, she meets people on the Internet. This does not give her a chance to communicate face-to-face.It can also be dangerous to meet new people on the Internet because one may not turn out to be who they claim to be. Klavans, Director of Columbia Universitys Center for Research on Information Access, states, With chat rooms, you can take on a new personality. Its like when you are on an airplane and you have a conference with the person next to you. You can pretend to be aboutone else for a couple of hours. Wi th the Internet, that can last all night (Keenan 1). Anything can be utter through typing, but these words might not always be the truth.These websites make Jessica hide behind a computer screen instead of interacting face-to-face with others. One author explains why students prefer communicating through the Internet over communicating face-to-face. Students enjoy communicating via the Net because they have more time to create clever lines. With the distance the computer provides, they do not have to deal with the stress or awkwardness of face-to-face conversations (Keenan 2). We can find information about any subject on the Internet, which prevents us from thinking. Danielle from Edison, New Jersey always searches the Internet when she has a homework assignment.One author states that people should not become too dependent on the Internet The Internet is very helpful, allowing people to find information to help them with their careers or studies, but one should not always rely on t his for everything (Goldsborough 2). Danielle can find all the answers to the questions she is assigned and all the information she needs to write her essays through the Internet. When it comes to tests and assignments in class, she does not have access to the Internet so she does not always do her best. She is so accustomed to having all of the answers right in front of her.One author explains how some students become addicted to all of the information on the Internet Some students are information junkies who spend their time checking sports scores, reading home pages or straighten out through the billions of bits of information readily available on the Internet (Keenan 2). Danielle feels that she has become dependent on all the information the Internet has to offer. This has caused her to not think as much as she should. Computers have changed our lives in many ways, but people should not take advantage of all the possibilities the Internet has to offer.People are becoming addict ed to the Internet. They spend too many hours on the Internet a day instead of going out into the real world. They are also becoming dependent on the Internet. They are using it as their main source of communication and information. They should try to limit the amount of time that that they are spending on the Internet by using their time more wisely. Works Cited Davidson, Jeff. Internet Addiction Is Not Pretty. Public Management. Oct. 2008 2. Web. 21 Sep 2009. . Goldsborough, Reid. When The Internet Becomes in like manner Much. Office Solutions. Apr. 2008 2. Web. 21 Sep 2009. . Keenan, John. Students Stuck in Cyber Web. Insight on the News. 29 July, 1996 2. Web. 21 Sep 2009. . New Teen Addictions Facebook, Myspace. Oakland Tribune. 23 Sep. , 2007 3. Web. 21 Sep 2009. . Three-Factor manikin of Internet Addiction The Development of The Problematic Internet Use Questionnaire. Behavior Research Method. May 2008 3. Web. 21 Sep 2009.. Walker, Celeste Perrino. Help For The Terminally A ddicted. -Internet Addiction. Vibrant Life. Jan. -Feb. , 1998 2. Web. 21 Sep 2009.

Keeler released Symphony Q Series

music Q enables checks to adjust the cameras exposure and slit-lamp lighting, irking with the lever of your trigger button to freeze and retail merchant pictures, including automatic continuous shooting to have the wonderful photos you need. Background lighting control Is Independent in the primary lighting system, make sure the precise best contrast on the photos obtained. Http//www. Kananga. Com/handheld-portable- slit-lamp-23. HTML Keller Capture is often a specialized image management application for the storage of patient facts. Its information database enables painting inputs and outputs, and may add comment to patient details and storage, Capture computer software features a rarity of feature solutions module, prospects can pick in hound with need to be versatile, from generic versions to upgrade to a later version, such as video capture, or by means of a network affiliation towards the workstation or for the server info retailer functions.Symphony of Q-Series digital s lit lamps Complete Dealt Capture application and cameras Symphony Q Digital-Ready with no software and cameras, but soon afterwards acquiring Keller with Capture application from the camera module, in a position to easily upgrade the entire system. Who would prefer to get more facts about Symphony Q-Series digital slit lamps, please send an e mail to Maggie. emailprotected CNN. United Kingdom-eye music company (wry. Keller. Com. UK) is a major manufacturer of ophthalmic and optometric gear, technical vicissitude considering the fact that its inception in 1917, expanding solution lines.Keller in 1953, produced the worlds first indirect ophthalmologic, revolutionize the funds examination, Vantage plus series of goods has develop into the sector benchmark, digital indirect ophthalmologic is additional clinical and teaching delivers excellent convenience. Nowadays, Keller non make contact with handheld and desktop odometer, surgical magnifying glasses, direct ophthalmologic, hand slit -lamp, surgical merchandise such as freezers for delivering us with additional and much more screening and remedy programmers.All goods are of Uk origin, high quality assurance. Http//www. Kananga. Com/digital-slit-lamp-microscope-29. HTML Steve Johnson may be the United realm proud (HALF PAL ? C wry. Half. CNN) subsidiary. Founded in 1894, generosity could be the worlds top overall health, safety ND environmental technologies group, listed enterprise around the London rakehell Exchange, has greater than five,OHO staff around the planet, more than 40 subsidiaries.Bold will be the only listed corporation around the London Stock Exchange in the foregone more than 30 years of dividend growth 5% development in the enterprise. Bold in Shanghai, Beijing, Guanos, Changed and Shenanigan, with regional representation, and Bidding, Sheehan, Shanghai, Beijing, as well as other places to frame-up factories and production base. Http//www. Kananga. Com/ ophthalmic-slit-lamp-27. HTML

Development Programs

Development programs argon important for radicals and organizations, as they support useful changes and improvements. The advantage of using reading programs is that they structure the improvements in a dash that is efficiently manageable and easy to implement. However, assorted circumstances make for a contrasting approach for a development program to be effective. Thus, case-by-cases, groups, and organizations as a whole have different requirements. In developing programs, there ar also three important elements that tail be interpreted into consideration. There is terminal range, behavior modification, and squad building.Each can be used solely or complement each other for an individual, group, or organization to hit its goals. Individuals Development programs for an individual divulge snap on the person and his differing ask. According to Miller and Osinski (1996), individual development programs aim to patch shortcomings and instigate improvements in an individual who needfully development, as well as institute improvement on all individuals for the benefit of himself and his role. In treating an individual, his needs and the way that these needs differ from those of other wad are given consideration.This is an especially important fact when making a development program geared towards influencing individual persons. There should be more than weight put on what can interest each of the target audience of the program to strike success. A needs assessment begins the program. The individual is evaluated from which his needs are known. This needs be tot the basis of the training and development customized for him. The program is designed and implemented, though changes may be instituted from time to time to fit the changing individual.After the program, the individual and the program are evaluated to find out if the development program has been effective, and if improvements may be necessary. Groups Development program for groups, on the ot her hand, has a different focal point. Avelino and Lifton (2001) assert that group programs in organizations help increase the productivity of the individuals involved in the organization. However, the group shall have to be a work squad up first who is both effective and efficient. When this has been accomplished, the group which is now a squad can start with their development program.A groups development program begins with an protagonist stage for the members of the team. It is only when the members already know virtually each other that they can effectively communicate. When this has been done, a brainstorming can be called to order. The brainstorming is where ideas and objectives come from. These ideas define what roles and tasks can be divided to each member on the next stage, the norming phase. When each member has been delegated, members start working and consulting each other about how the work can be done. Finally, members verbally accept or modify the tasks put on th em.(Avelino and Lifton, 2001) Group development programs focus on tasks. Thus, most items include in this program are sottishd on job descriptions, assessments of knowledge, skills, attitudes, and abilities (KSA), identifying and evaluating the standards of performance, work performance observations, and identification of problems of each individual if there are any. (Miller and Osinski, 1996) In facilitating so, postulate solutions can be instituted properly and timely. Organizations In organizations, development programs go through phases to be accomplished.There is also an assessment of the organisational needs, but apart from that there is a study of the objectives of development instruction, development instruction design, the death penalty stage, and the evaluation of the program. (Miller and Osinski, 1996) The needs assessment creates a foundation for the development program. This is where topics of instruction or development focus volition be based. The needs of the orga nization, however, differ from that of individuals and groups in such a way that many of their developmental needs are based on organizational vision and missions.This includes the needs of the individuals who are part of the organization as well as the need of the organization as a whole. Development programs for organizations also needs to follow a set of instruction objectives based on the organizations assessed needs. These objectives are instructed following an instruction design which will be the way the program is carried out in the execution stage. After the implementation, an evaluation of the program shall be done to identify the successes of the initiative as well as improvements that may be in order.Organizational development programs also take into consideration factors which are outside of the workplace such as political and lawmaking changes, organizational changes, environmental effects, and goals that the organization is ready to focus on. Development programs for organizations are led by senior administrators, human resources managers, or a group of people directly managing the organization. In all types of development program, whether it is for an individual, group, or an organization, the evaluation is a key developmental stage.The evaluation phase enables the proponents of a program to know if each of the target participants of development has been properly reached by the program, and if they learned anything from it. Miller and Osinski (1996) states that evaluations determine if the objectives developed in the beginning of the program were achieved, know how the participants of the program react to it, what the participants learned and how much, and how well are they willing and able to bring what they have learned from the program.There are many ways in evaluating a development program in an organization. There can be a written examination, a one-on-one interview/observation, an open-group discussion, a feedback solicitation process suc h as using a feedback form or a feedback forum, or there is also the post-program observation to determine if objectives were met and if goals were absorbed by the participants of the program. Goal Setting Goal ground, behavior modification, and team building are necessary business processes that allow organizations and individuals to improve.They are essential in development program in that goals make focus possible, behavioral modification makes positive behavior remain, and teams allow for synergy and cooperation. While they may have interrelated and even similar purposes, each of them are different in their own respects. Each has different characteristics as well. Goal aspect, for instance, gives a person, a group, or organization a focal point. With focus, it is easier for a person to know what his priorities are, and how these priorities can be implemented.Goals also give motivation, and helps one identify if the goals are smart, measurable, attainable, relevant, and time-bo und (SMART). Goals may be in a personal, group, or organizational level. (Personal goal setting, 2007) On a personal level, goal setting is focused on what an individual assumes to achieve in a specific period of time. It may be a short-term goal he aims to achieve now or in a matter of days or weeks, or a mid-term goal achievable in a matter of months, or a long-term goal set for accomplishment in years.The goal may concern oneself or what oneself wants to do toward another person or thing. As well, the goals of an individual are often smaller in scale compared to those set by a group or an organization. (Personal goal setting, 2007) On a group level, goal setting takes the needs and wants of a group. Before these goals are set, it is important that disagreements have been reconciled. The group must have carried out an agreement of what their goals will be. This will avoid any later problems that may arise.When goals have been agreed on and set out, this is the time when the member s can delegate tasks and commit to each. It differs from individual goal setting because this time the goals do not concern any one persons interest but the collective interest of the members of the group. An organization goal setting is wholly different as it gives focus on the vision and missions of the organization. In the absence of this, the needs and wants that the management would like to achieve is where the organization can base goals.The organization may create these goals from the individual needs of the workforce, or of the company as a whole. Organizational goals, when set, are then studied so that implementation and instructional techniques are identified and put into place. These goals differ from individual goals because they have no focus on one person, yet differ from group goals as well because goals are based on the needs of many groups under the organizations care. Behavior Modification Behavior modification, on the other hand, uses a rewards system.The thrust o f this is that rewarding positive behavior increases the occurrence of such behavior. Thus, when individuals are productive and achieve results, behavior modification allows the, to enjoy the fruits of their labor through compensation. For instance, an employee who exceeds the standards indispensable of their position receives bonus compensation. In doing so the management encourages them to continue their exemplary performance, while also influencing those who are underperforming, or just meeting their standards equally, to compete and do the same.(Behavior modification, 2007) Team Building Team building is done to make group function effectively, and avoid pitfalls as each of their members function together as one. For team building to be successful, each member should follow a singular goal and focus on it. Every member should be functioning towards the implementation of these goals. Each member of the team should have a clear task, and should know how to efficiently carry out t hese tasks. (Team building, 1995) It is not enough for a group of people to assemble to be called a team.Teams require a special bonding and correlation. Otherwise, they are called plainly as a group. This also denies the members the opportunity to work in synergy with the other members of the group. Without this synergy, the group will have no focus and goals will be hard to achieve. Cooperation is the key premise of team building. Cooperation means that team members should be responsible of their assigned tasks, as well as be sensitive about other members who may need help. This is because should one of these assignments fail, the whole team will not work.ReferencesAvelino, J. and Lifton, H. 2001. How to develop a group into an effective work team. Retrieved July 28, 2007, from http//www.aednet.org/ced/feb99/people_points.htmBehavior modification. 2007. Retrieved July 28, 2007, from http//add.about.com/cs/discipline/a/behavior.htmMiller, J. and Osinski, D. 1996. Training needs ass essment. Retrieved July 28, 2007, from http//www.ispi.org/pdf/suggestedReading/Miller_Osinski.pdfPersonal goal setting. 2007. Retrieved July 28, 2007, from http//www.mindtools.com/page6.htmlTeam building. 1995. Retrieved July 28, 2007, from http//www.teamtechnology.co.uk/teambuilding.htm

Depreciation and Vital Spark Essay

p. 182The recent-fangled Economy Transport Company (NETCO) was formed in 1955 to carry cargo and passengers workween ports in the Pacific Northwest and Alaska. By 2008 its fleet had grown to four vessels, including a sm any dry-cargo vessel, the lively initiate.The life-sustaining depart is 25 years grey-haired and badly in need of an overhaul. Peter ready to hand(predicate), the finance director, has just been presented with a proposal that would require the following expendituresMr. ingenious believes that all these outlays could be depreciated for tax purposes in the seven-year MACRS class.NETCOs chief engineer, McPhail, estimates the postoverhaul run be as followsThese costs generally increase with inflation, which is forecasted at 2.5% a year.The Vital Spark is carried on NETCOs books at a net depreciated value of only $100,000, but could probably be sold as is, along with an extensive caudex of spare parts, for $200,000. The book value of the spare parts inventory is $40,000. Sale of the Vital Spark would gene valuate an immediate tax liability on the divagation between sale price and book value.The chief engineer also suggests installation of a brand-new engine and control system, which would cost an extra $600,000.15 This excess equipment would not substantially improve the Vital Sparks performance, but would result in the following reduced annual fuel, labor, and maintenance costs overstep of the Vital Spark would take it out of service for several months. The overhauled vessel would resume commercial service next year. Based on past experience, Mr. Handy believes that it would generate revenues of about $1.4 million next year, increasing with inflation thereafter.But the Vital Spark cannot continue forever. Even if overhauled, its useful life is probably no more than 10 years, 12 years at the most. Its salvage value when finally taken out of service will be trivial.p. 183 NETCO is a conservatively financed firm in a mature business. It normally evaluates capital investments using an 11% cost of capital. This is a nominal, not a real, rate. NETCOs tax rate is 35%.QUESTION1. foreshadow the NPV of the proposed overhaul of the Vital Spark, with and without the new engine and control system. To do the calculation, you will have to prepare a spreadsheet table display all costs after taxes over the vessels remaining economic life. Take special care with your assumptions about depreciation tax shields and inflation.New Economy Transport (B)There is no question that the Vital Spark needs an overhaul soon. However, Mr. Handy feels it unwise to proceed without also considering the purchase of a new vessel. Cohn and Doyle, Inc., a Wisconsin shipyard, has approached NETCO with a design incorporating a Kort nozzle, extensively automated navigation and power control systems, and much more comfortable accommodations for the crew. Estimated annual operating costs of the new vessel areThe crew would require additional training to handle the new vessels more complex and school equipment. Training would probably cost $50,000 next year.The estimated operating costs for the new vessel assume that it would be operated in the same way as the Vital Spark. However, the new vessel shouldbe able to handle a larger load on some routes, which could generate additional revenues, net of additional due costs, of as much as $100,000 per year. Moreover, a new vessel would have a useful service life of 20 years or more.Cohn and Doyle offered the new vessel for a fixed price of $3,000,000, payable half immediately and half on delivery next year.Mr. Handy stepped out on the foredeck of the Vital Spark as she chugged down the Cook Inlet. A rusty old tub, he muttered, but shes never let us down. Ill bet we could keep her going until next year while Cohn and Doyle are building her replacement. We could use up the spare parts to keep her going. We might even be able to sell or scrap her for book value when her replacement arrives .But how do I compare the NPV of a new ship with the old Vital Spark? Sure, I could run a 20-year NPV spreadsheet, but I dont have a clue how the replacement will be used in 2023 or 2028. Maybe I could compare the overall cost of overhauling and operating the Vital Spark to the cost of buying and operating the proposed replacement.QUESTIONS1.Calculate and compare the equivalent annual costs of (a) overhauling and operating the Vital Spark for 12 more years, and (b) buying and operating the proposed replacement vessel for 20 years. What should Mr. Handy do if the replacements annual costs are the same or lower?2.Suppose the replacements equivalent annual costs are higher than the Vital Sparks. What additional information should Mr. Handy seek in this case?

First Day in Delta College Essay

January, 14th 2014, was my get-go sidereal day at Delta College. I have hear any(prenominal) say that their kickoff day of college was full of excitement, however for me it was completely youthful experience. My offset day in Delta College was a memorable experience due to three reasons I was exposed to the new environment, I met new teachers, and I met some new wizards. On the first day of college, I saw the new environment and it made me flavour more and more comfortable. At my first glimpse of my new campus, the aviation smelled new, the faces looked new and the environment seemed so different from Cambodia (my country) that it took away my anxieties. As my new friends, Theara, Sok, Samdy, and I roamed around, visiting either Delta College building, following the map. We saw awesome facilities support by high technology in the auto scab and we didnt even know what it was called. All I know about it was that some of these machines were used it to repay cars. It was my first date seeing those amazing technologies. It might sound that it was just ignorance in my new world, nevertheless it just really seemed new to me. These great experiences in the new environment helped me to adjust to Delta College as well.My first teacher for my English 84 section was named Becerra-Qu, and my second teacher for my Precalculus I class was named Tripp, R. At first they seemed so serious, but it was just the way their teaching styles were, which I found very helpful with my education. thusly later on, my new friend told me that both teachers were nice people, but they just wanted their students to take their classes seriously. My friend also said, They look serious and mean but they also make believe joke around and make the students felt more comfortable to study in their classroom. She told me that Every teacher has his or her own ship canal to teaching because some students tend to not to pay attention to their teachers if they dont set up their rules in hi s or her classroom. My first day of college was kind of scary but after my friend told me some stories about the teacher, it made me feel better.On my first day in Delta College, I made a couple new friends named Theara, Sok, Sam, Samdy, Vuth and I found them worth having. At the start, all of those new faces made me feel uncomfortable because they were looking at me as if I were an interesting creature that they had never seen before. My first second at Delta College made me feel lonely and miserable. During the first hour, I realized that I missed the absolute majority of my old friends in my country, whether they were nice or rude to me. On my first day in Delta College, I remembered all of those good old days with my good old friends and all the good old memories that I spent with them in Cambodia.However, things went back to normal as if I had returned to my old life after I had my first English 84 classes at 830 in the morning. English 84 class was nice and I met some new cl assmates there, named Theara, Sok, Sam, Samdy, and Vuth. We all spoke Khmer, and they all came from the same country as I did however, we all came from different provinces. Some of my new classmates that I met on my first day of civilize have been friends of mine since that first day. Most importantly, as I was Cambodian, I had a hard time to read, to write, and to listen to my classmates including the teacher. Most of students that studied in English 84 with me didnt speak English in a correct way. So, on my first day in my English 84 class, I forever and a day spoke broken English.When my first English 84 class was over at 1030, I started to walk down to Shima building and stopped to ask someone I met for directions to my math class. I real arrived to the class late because I got lost in the Shima building. In addition, when I got to my Math class 15 minutes late, it was terrible and I didnt get what the teacher said at first because he was speaking too fast for me, so I just found my own seat and colonised down in the Math class for one hour and a half. It was a big repugn for me to go to college because I came from another country, but it gave me a memorable experience that I will never forget.Overall, I believe that the first day of College was an exciting journey because of all the new things that we had been through and experienced. For me, my first day in Delta College turned out to be terrible experience that I had never expected, but was a step that boosted my interesting and also myconfidence.

Sophia Coppola’s Marie Antoinette and the Traces of History

This paper probes in the historical e dismissions included in the Sophia Coppolas Marie Antoinette. At the offset, the movie presented the events that rush transpired in cut hi business relationship with fresh eyes. The result is both aro usance and pursue. It is interesting in the sense that the form (which is spud) through which history was rendered provided entertainment to the viewers. At the same time, the movie is engaging as it was satisfactory to capture the historical events that, to me, challenged the viewers to analyze history deeper. In this paper, I pass on high demoralize the historical allusions in the movie that coincide in the last instance with the actual events that occurred in France more than two centuries ago.I will exhibit that, among proterozoic(a)s, the film articulated the extravagant life of Marie Antoinette, the french Revolution, the human side of the queen, and the compass point of Enlightenment. The fifth element that I will focus on is wha t the film unwittingly revealed in its precise attempt to conceal that is the event that Marie Antoinette and King Louis XVI are non innocent victims. I will postulate that the tenuous conflation of film and history proved a victor (and tribulation) in the case of Marie Antoinette. .Music as Social CritiqueOf all its features, Marie Antoinette was an interesting cinematic follow out because of the music. It is through music that the film was able to convey a historical account of Marie Antoinettes life. It is already commonplace that Marie Antoinette lived a life of luxury, and the film showed this from the beginning until the end. According to historical records, Marie Antoinettes life-style was in addition extravagant that the oecumenical embark onulace suffered (see Fraser 2001). This affluence of french royalty was showcased in the film with the help of music.It was a joy to watch french royalty in their figure out garb cavorting with their consorts and ladies-in- waiting to the sound of 80s post- crummy. Perhaps to upgrade the ironic joie de vivre of the 80s juxtaposed to the dionysian lifestyle (as opposed to hedonism) of the french king and queen and her court, they danced to an adaptation of Siouxsie and the banshies Hong Kong Garden which was played by a string ensemble. The song then segued into the original post-punk magnetic variation signifying a higher level of joy and a annuluson for everyone.In one scene, The be restoreds plainchant was played during the couples coronation an important and extensive shot taken on the go of the Versailles. Ive always thought that the music of The Cure was cinematic barely the band evoked visions of innovative dystopia for me- of highways, electric poles and sad repealed factories instead of men wearing wigs and tights and women with exposed bosoms under tight-laced parasols during the last gasps of European feudalism. The forlorn simply quintessential New Order song, Ceremony is played in another party scene to create a contrast to the revelry of the French royal upperclass. collide as these may have been, these clever bits of musical scoring not only comprise the stovepipe thing about the film but in like manner serve as its ideological heart.Of course, the average attendee is not expected to recognize many of these songs. In fact, in most parts, what one hears are exclusively instrumental excerpts from some obscure track of a particular musical musical genre from the 90s labeled as shoegaze music. While this cultural referencing from the early 90s in film is unusual (only Araki has done this to much success in The Doom Generation which was made during the early 90s), it is also apt since these attempts highlight all the more the cinematic traits of the dated but enduring genre.The contribution of Kevin Shields (who also did work for Lost in Translation) from the legendary shoegaze band My Bloody Valentine as well as the excellent selections from current Sw edish band The Radio Dept. attest to the hip and cred consistency in Sofia Coppolas work as well as indicating her understanding for the lost musical genre. Remember that in her first critically acclaimed oeuvre, The Virgin Suicides, she also featured in the soundtrack the French duo with high cred points Air. However, this time around, I believe that the clever use of contemporaneous music serves a purpose beyond achieving the coolness factor that the director is known for. It foregrounds an interesting but controversial take on a pivotal moment in the history of western confederation. muniment in/through CinemaNot only did the film powerfully show the frivolous human beings of Marie Antoinette and the French Monarchy but also the expressive style by which this existence was put to an end by the French people. The French Revolution was only shown at the last scenes of the film yet it serves a potent reminder of how the oppressed classes of French club stood up and fought. If only for this, the film briefly yet powerfully captured the historical change that transpired during the French Revolution of 1793.It must be noted though that the death of Marie Antoinette and other French royalties indeed sparked hope, however brief a moment. I say this since the French monarchy was soon afterwards replaced by the rule of the bourgeois (see Doyle 2001). This transition was no longer included in the film yet the fact remains that the vital force of the French Revolution served as a compelling conclusion in the life of Marie Antoinette.Marie Antoinette and the Louis-Auguste were the King and Queen of France at the onset of the historic French Revolution. This event marked the governmental culmination of the unprecedented social and economic changes that began with the Renaissance and the Enlightenment. It stand for the victory of an emerging economic aver whose political form was represent by the French Republicans. At the prodding of the bourgeois liberals who pushed for the republican ideals of the mightily to suffrage and democratic leadership, the peasants stormed the Bastille and later the royal palace of Versailles effectively heralding the demise of the French monarchy.The defeat of the royalists as manifested in the violent deaths of Queen Marie Antoinette and King Louis XVI by the guillotine and the subsequent rise of the French Republic meant overbold political and social arrangements that to some represent the defining shift from the Dark Ages to the mod Era. One of this epochs key features is the ascendancy of the belief that, finally, mans destiny is in its own hands and not under the control of some sovereign and God-ordained power as represented by the monarchy and the Roman Catholic Church.Simultaneous, therefore, with the films showing of the French Revolution is the showing of the period of Enlightenment. This includes the understanding that societies are wholly human artifacts subject to the collective will and po wer of the people that ideologically challenged the class structure of not only the monarchy and its feudal base but also early capitalism and its liberal pretensions. Many therefore, including Marie Antoinette, interpret the French revolution as a progressive step outside from the extreme inequities of feudal society and monarchical political formations and some quarters even regard it as an event that points to the possibility of egalitarian human societies (see also Lancaster 1953).Marie Antoinette and ModernityHowever, the film Marie Antoinette takes on a diverse stance regarding contemporaneity. For Coppola and Antonia Fraser, whose book the film was based on, to depict the relatively unknown but human story of the Princess of Vienna who became Queen of France from the other side of his-tory so-to-speak, is in itself an important statement. More so because Marie Antoinette is mistakenly vilified in history texts as the callous Queen who, in the midst of Frances bread shorta ge and general economic crisis, allegedly quipped let them eat cake in all her regal pomposity (see doubting Thomas 1999).Coppola shows to us instead a sympathetic and unknown side to the lives of these pampered royalties. The film takes great pains to show the struggle of Marie Antoinette and the King as they fit in to the unreasonable demands of being royalties as well as the privileges that they enjoyed. We are made to understand their humanity as they recapture their innocence in the Dionysian abandon of royal masquerades, deal with deaths in the family, and even suffer the distinct boredom of the rich and spoiled.Some historians have also tried to present us this human side of Marie Antoinette and the French Monarchy. According to their studies, Marie Antoinette is not as evil as popularly presupposed (see Fraser 2001). Apparently, this is the same point the movie is trying to make.That is why when the mob arrived at the palace gates, we are immediately herded by the film to th e side of royalty since it is they who we are more long-familiar with it is they who we found funny and endearing. Never mind that it is the moment of justice for the angry multitude as they vent out their anger after centuries of carrying the feudal yoke in order to provide the monarchs with the resources for their grand lifestyle and capricious wars.Never mind that it is modernity and human progress that is, in a manner of speaking, strike hard on the gates of Versailles and that this singular event would inspire movements of liberation throughout the world including our countrys own struggle against colonizers. Coppola deftly avoids all these issues by framing this historical narrative through Marie Antoinettes eyes.What is presented to us instead is the consistent template in film of how individuals, in the general sense, are ill-used by historys unsentimental march. It subtly laments mare Antoinette and Louis XVIs persecution since they were merely thrown into circumstance s they did not choose. The reach of the royal imagination, the film seemingly apologizes, cannot go beyond the intricate pastries, the petticoats and the other regal accoutrements of their regal existence.Thus, when the mob, who was comprised of the first liberals in their original incarnation, demanded the King and Queens literal heads, a degree of sadness was warranted. on that point was no indignation expressed in the film akin to the example appeal of the liberal critique against Stalin (the revolution will devour its own children, and it seems that the liberals also had an appetite for pale monarchs), but through a somewhat Nietzschean lamentation for the lost of dionysian beauty and innocence. This was expressed in the film in a lingering shot of a defiled royal salon after the mob stormed the palace.The means was once full of vibrant life, colors, opulence and laughter. Now, it was a drab grey room of broken furniture and torn curtains perhaps anticipating the abandoned f actories of Manchester. Was Coppola intimating the view that historys march towards modernity must be interpreted in this way? Does she share the same dystopic vision of modern society as those espoused by this band of angsty and socially dysfunctional philosophers in the persons of Nietzsche, Heidegger, and Foucault whose disdain for modernity is legendary and prestigious to this day?The Element of Ahistoricity in Marie AntoinetteBy focusing therefore with the intricacies in the life of Marie Antoinette and Louis XVI, the film was able make the audience sympathize with them. The possible danger here is the dilution of the revolution which culminated in the reign of Maria Antoinette and Louis XVI. Some studies have also pointed out the quirks of the royal couple without dismissing the crime that they have committed (see Cronin 1989).The use of contemporary cultural references for an otherwise period setting is therefore an important element in the light of these observations. The f ilm achieves an ahistorical sheen as if insisting that its lessons are timeless if not enduring to this day. It seems to argue an interesting point that the fate of Maria Antoinette and Louis XVI, who also danced to Siouxsie and the Banshees Hong Kong Garden they in an elaborate ball and we in our dingy night clubs are also our shared destinies.We are, in a manner of speaking, modernitys common victims. If the two were hanged by a vengeful mob at the cusp of modernity, we are its sad disenfranchised heirs existing in the rubble of modernity as a failed sample two centuries hence. This is the shared stance of thinkers such as Nietzsche, Heidegger and Foucault. Modern life is synonymous to mediocrity, alienation (or inauthenticity) and enfeeble bio-power (that society is one big prison and there is no escape). Our only refuge is towards individualism, introspection, and caring for the self. What snap off way to drive home this point through music than to employ the sensibility o f post-punks truthful heirs shoegaze.There are some interesting parallelisms between developments in social theory and popular culture. There was an attempt by the counter-cultural folk movement of the 60s in translating its agenda into a potent political force. However, the failure of the Paris Commune coincided with the cooptation of folk into hippie-dom and later corporate arena rock. In the academe, a post-political (or post-socialist condition) also assumed an influential position wherein the likes of Nietzsche, Heidegger and Foucault became the gurus of a veiled individualism that places in its diametrical opposite society and history.Punk presented a brief respite attracting a wide section of Britains disaffected and trifling youth under Thatcherism but eventually folded because of its nihilism and absence of class politics. This forbearance is now collective in the broad post-punk category that includes a variety of styles self-referential and heavily sentimental at ti mes succession being angular and loud in others. Most of these bands eschewed the political and even anarchic stance of punk and insisted on appropriating an introspective tone while salvaging the innocent harmonies of The Beach Boys and the pop songcraft of the Beatles from the 60s.Of course, in the larger context, mint candy culture was the more dominant cultural form where artists such as Madonna and Michael Jackson represented the new apex in consumerist popular culture. In the sub-cultural field, however, the post-punk ethos was eventually adapted by a new musical movement that melded together the dark undertones of cult bands such as Joy Division and The Cure with the ethereal pop sound of The Cocteau Twins and the drone of The Velvet Underground in the late 80s to early 90s. The result is a musical movement that has come be labeled as shoegaze because of the penchant of these genres guitar players to look down on their effects boxes to create their complex and dense signatu re guitar sound.Meanwhile, in the academe, the same sensibilities are also gaining ground with the fashionable rise of postmodernism and its celebration of eclecticism, ahistoricity, identity politics and a deep and un moderateing individualism. It is, thus, no accident that these post-punk and the shoegaze movements found its most rabid supporters among the college set. By the 90s, the cult spot of these sub-genres has imploded into the mainstream with the rise of the alternative and Nirvana.With its wall of feedback, unintelligible vocals and sweeping melancholia, shoegazes sound performs the sad and confused resignation of the post-political era. Marie Antoinette now follows a long line of fashionably sad cultural icons that include Kurt Cobain and the wind-swept plastic mantrap in American Beauty. These films make a claim for sadness as the universal currency of modernity whether you be of royal lineage or a working class clone (or even an pulseless object) and our only balm or remedy is to wallow in Kevin Shields eloquent but loud and beautiful sound of sadness as we mourn the death of all-too-human Marie Antoinette our new postmodern pop icon. But of course we know better.Therefore, what the film tried to do was paint Marie Antoinette as a victim of history. What strikes us as suspicious is our knowledge that she had the choice to change the social system. What prevented them for doing so was perhaps their enthusiastic attachment to what the French people are asking them to recall up. It was of course tremendously difficult for Marie Antoinette to give up her lifestyle that rests on the wretchedness of the general populace since it was perhaps what she has been used to all her life.This is incisively the problem with the ideological stakes raised by the film and the philosophical persuasions that side with such a dystopic reading of humanitys past, present and future. For that matter, these also draw attention to the utter lack of subject promise among the educated American youth because an assessment of even indie culture indicates that they are every too emo, fragmented and individualist to wield any form of potent politics unlike their French forbearers who were willing to destroy the monarchy in order to build liberal democracy.Modernity continues to be a prerequisite human project in the light of the continuing inequalities of our modern life. Men and women must not relent in the political task of charting the direction of human history, the sadness and violence of the struggle notwithstanding.Works CitedCronin, Vincent, Louis and Antoinette. capital of the United Kingdom The Harvill Press, 1989.Doyle, William The Oxford history of the French Revolution. Oxford Oxford University Press, 1989.Fraser, Lady Antonia. Marie Antoinette, The Journey. New York Anchor, 2006.Lancaster, Carrington. French Tragedy in the Reign of Louis XVI And the too soon Years of the French Revolution,1774-1792. Baltimore, MD Johns Hopkins Pres s, 1953.Thomas, Chantal. The Wicked Queen The Origins of the Myth of Marie-Antoinette. trans. by Julie Rose. London Zone Books, 2001.

Chutiya Ram Essay

Tour Dutt was born on March 4, 1856 in Bengal and she died on August 30, 1877, in the blooming of her youth, at 21. She is often called the Keats of the Indo- side of meat lit for more than one reason her meteoric rise on and slicing from the literary firmament, as also for the quality of her poetry.James Darmesteter pays a befitting tribute to her, The daughter of Bengal, so admirable and so strangely gifted, Hindu by race and tradition, and an English womanhood by education, a French woman at heart, a poet in English, prose writer in French, who at the age of 18 made India acquainted with the poets of French herself, who blended in herself three souls and three traditions, died at the age of 21 in the full bloom of her talent and on the eve of the awakening of her genius, presents in the history of literature a phenomenon without parallel.Literary Achievements Toru Dutts literary achievements lay more in her poetic kit and boodle than in her prose writings. Her poetry is meagr e, consisting of A Sheaf Gleaned in French Fields and Ancient Ballads and Legends of Hindustan. But she compels attention as KRS Iyengar puts it. Her poetry has sensitive descriptions, lyricism and push. Her only give way to be published during her lifetime was A Sheaf, an unassuming volume in its overall get-up.The Examiner in its August 1876 issue published the survey of her book. Edmund Gosse, the then recaper expressed his surprise To find Miss Toru Dutt translating, in every case into the prise of the original, no less than 166 poems, some of them no less intricate in form than perplexing in matter. He calls it an amazing feat and a truly brilliant success. A review in the Friend of India says. the versification is generally good, and the translations, we believe, intelligent and faithful.In selecting poems for translation Toru focused attention on the Romantics of French literature, although she also included Chenier, Courier, Lamartine and a few others of the transitio n period as well as Brizeux, Moreau, Dupont and Valmore who were not Romantics. In France, the Romantic school was born towards the close of the 18th century and in the source of the19th, as in England. They asserted the free-play of imagination, simple and direct diction and freedom from any restrictions.The poems that she translated were probably those which could impression the cord of her imaginations and sentiments patriotism, loneliness, dejection, frustrations, illusions, exile and captivity. One remarkable thing about her translation is that she has been able to capture the tactual sensation of the original. No wonder, then, that Edmund Gosse, in his review says, If modern French literature were entirely lost, it might not be found impossible to reconstruct a great number of poems from its Indian version. Not that she has blindly translated.In fact, she has changed words and phrases of the original and substituted them by more appropriate ones without any hesitation whic h make her work exact and yet free. The verses maintain the rhythm of the original. Though European by education and training, Toru was essentially an Indian at heart. From her childhood her mother had imbued in her love for the old legends from the Puranas, the Mahabharata and the Ramayana. Her readings of the old Sanskrit classics gave her first-hand knowledge of the charming stories.Her womans imagination wove myriad coloured picture and she embarked upon her work, Ancient Ballads and Legends of Hindustan, which appe ared in 1882, with Introductory notes by Sir Edmund Gosse. Critics pick up hailed Ancient Ballads as the best work in English. It shows her keen interest in the Indian translations. According to Lotika Basu, a literary critic, Ancient Ballads, for the first time reveals to the West the soul of India done the specialty of English poetry.In fact, scholars are profuse in their praise of this work for its finely-knit verses full of vigour and variety. The stories incl uded are of Savitri, Lakshman, Prahlad, Sindhu and others. Toru wrote two novels Bianca and Le Journal de Mademoiselle dArvers. The former, an incomplete romance, is in English and the latter in diary form, is the story of Marguerite and is in French. The manuscripts of these works were discovered after her stopping point amid her papers.Both these works have simple plots which sustain the story element, the language is poetic and the characters are intelligibly drawn. Toru was proud of Indias cultural heritage, her flok-lores, myths and legends, and its rich classical literature. Though English by education, she was an Indian through and through. E. J. Thompson wrote about her, Toru Dutt remains one of the most astonishing woman that ever lived . Fiery and unconquerable of soul. These poems are sufficient to place Toru Dutt in the small class of women who have written English verse that privy stand.

Brazil’s Political Factor in Business

Political factor by ashraful islam Trade Policies in political factor brazils economic level has been influenced remarkably by foreign workmanship trends and policies. Successive cycles of export booms in such commodities as sugar, cash and diamonds, rubber, and cocoa played major roles in brazil-nut treeian development before cosmea War II. In the 1930s, the collapse of coffee prices signaled a turn inward, resulting in a nascent industrialization. In succeeding tens, industrial development was fostered deliberately through and through restrictive passel policies, making brazil nut a relatively close economy by the mid-1960s.Only in the early 1990s did brazil begin significant liberalization of its passel policies, and even these reforms were modest by comparison with those in a identification number of other Latin American nations. G allplacenment intervention in foreign trade has a long history in brazil, stretch back to the colonial period when Portugal forbade br azil nutian trade with other nations. Fol busteding independence in 1822, Brazil interpreted its ports and expanded its trade with other nations, expoundicularly Britain. Extensive g everyplacenment regulation of trade continued, however, with tariffs providing everywhere half of the governments revenue before World War I.Other forms of intervention in trade included the 1906 coffee price support plan, which was a sophisticated attempt to exploit Brazils monopolistic position in the valet coffee market. Before World War II, trade policies were workoutd mostly as a blood line of revenue or as a response to specific groups such as the coffee producers, instead than as a means of achieving national economic goals. In the early 1950s, Brazil began to use trade policy in a more deliberate way to promote industrialization. The forced reduction in Brazilian imports after 1929 had resulted in the showtime major industrial ontogeny in Brazil, centered in Sao Paulo.Heeding this appa rgonnt lesson, policy makers in the 1950s argued that measures that deliberately reduced imports would stimulate domestic production, thereby advance technological development and increasing employment in activities that were regarded as more modern than Brazils traditional agricultural and extractive activities. The steep rise in humanity oil prices that began in late 1973 soon ended Brazils run for toward greater trade openness. The approximate balance between imports and exports in the early 1970s became an unprecedented US$4. cardinal deficit in 1974. Although record levels of external capital flows financed this deficit, Brazilian policy makers responded by restrict imports. In June 1974, import financing for legion(predicate) products was su strike downed, while tariff place on more than 900 items were doubled. everyplace the year, restrictions were increased further, and in 1975 the government required that imports be paid for in advance with deposits that did not p ass interest or any correction for inflation. On the export side, further measures were taken to promote exports, peculiarly for manufactures.Despite these measures, Brazils trade balance remained in deficit for most of the 1970s. The combination of tightened import controls, real depreciation, and the fall in domestic demand induced by the restrictive macroeconomic policies of the early 1980s resulted in a sharp adjustment in Brazils external accounts. The magnitude of the adjustment appears to have surprised even many of its proponents, both in the Brazilian government and among creditors. After 1983 the aggregatedive trade surpluses averaged more than 3 portion of GDP, compargond with negative or negligible levels through most of the 1968-82 period.In 1984, as the full effects of the adjustment syllabus were felt, exports were ab reveal double imports, and Brazils trade surplus reached an unprecedented 6. 1 percent of GDP, far conking the similar sh bes in other important economies such as Japan (3. 5 percent of GDP) and West Germany (3. 8 percent). By 1984 it was clear that the successful external adjustment had a domestic price, as inflation speed to more than 200 percent at annual rank. Trade policy consequently began to be viewed as a dominance instrument for internal stabilization, with some import liberalization viewed as a potential contributor to reduced inflation.In late 1984, a number of the direct controls on imports were cut back, and the number of products on the negative list was reduced substantially. Import financing requirements were also relaxed through exemptions, and tariff surcharges were replaced by little additions to the legal tariff. On the administrative side, the Cacex policy of import restrictions for balance of payments purposes was reduced. Although import licenses were not abolished, their approval became a relatively routine operation, and by 1991 most licenses were being issued within five working days.The CTIC be came primarily a reporting and registration agency, which had little of the discretionary power formerly exercised by Cacex. The former CPA, which had been far overshadowed by Cacex, was replaced by an agency coequal with the CTIC, the Technical Coordinating Office for Tariffs (Coordenadoria Tecnica de TarifasCTT). With the shift in emphasis in trade policy from discretionary administrative control to the automaticity of published tariffs, many of them limited by Brazils treaty commitments, the CTTs role in formulating import policy became significantly greater than the CPAs had been.Early in 1991, the Collor de Mello government announced a series of tariff reductions to be phased in over the 1991-94 period. These were among the most far-reaching and significant reductions in Brazilian trade protection in several decades. Earlier tariff reductions often had been largely cosmetic, only reducing rates that were prohibitive to blue levels that still barred many imports. The 1991 refo rms went much further, and in many sectors reduced rates to about a third of their level in the early 1980s.Equally important, the reforms reduced the wide variability or dispersion of tariff rates that were once characteristic of Brazilian trade policy. The overall trend in Brazilian trade policy is clear. By the mid-1990s, Brazil had become a much more open economy than it had been a decade earlier. priorities in bourns of business support marketplace Overview The Federative Republic of Brazil is Latin Americas biggest economy and is the fifth largest country in the world in terms of land mass and population with about 192 million people.Brazils economy, the 6th largest in the world, grew 2. 7% in 2011. Growth slowed collect to reduced demand for Brazilian exports in Europe and Asia, despite solid domestic demand and a growing middle class. During the past decade, the country has maintained macroeconomic policies that controlled inflation and promoted economic growing. Inflati on was at 6. 5% in 2011, and urban unemployment reached a historic low of 6. 0%. Interest rates, though advanced comp bed to the rest of the world, remained historically low at the of import Bank benchmark rate of 8. 0% as of July 2012. In 2011, the U. S. as Brazils largest source of imports followed by China, genus Argentina, Germany, and South Korea. U. S. merchandise exports to Brazil in 2011 were US$42. 9 cardinal, and U. S. imports from Brazil were US$31. 3 billion. Market Challenges Brazil has a large and modify economy that offers U. S. companies many opportunities to export their goods and serve, and U. S. exports are increasing rapidly. Doing business in Brazil requires intimate cognition of the local anesthetic environment, including both the explicit as well as implicit costs of doing business (referred to as the Custo Brasil).Such costs are often related to distribution, government procedures, employee benefits, environmental laws, and a complex levy structure. Log istics pose a particular challenge, given infrastructure limitations posed by nearly a decade of economic expansion. In addition to tariffs, U. S. companies will find a complex customs and legal system. Market Opportunities There are hardly a(prenominal), if any, sectors in Brazil that do not have excellent short term opportunities. Certain sectors of the Brazilian market have experienced higher than average growing, such as logical argument transportation, telecoms, oil and gas, and mining.Under the second phase of the Growth Acceleration Program (PAC II), the Government of Brazil will spend R$955 billion (the equivalent of more or less US$470 billion) in development of the countrys push generation and distribution system, paths, railroads, ports, and airports as well as stadiums as it prepares for the World Cup in 2014 and the Olympics in 2016. Other promising areas for U. S. exports and sendment include agriculture, agricultural equipment, building and construction, aero space and aviation, electrical power, safety and security devices, environmental technologies, retail, and transportation.The Brazilian national oil company Petrobras expansion may represent the largest global business luck in the oil & gas sector until 2020. The offshore pre-salt oil deposits discovered in 2006 and 2007 are estimated to exceed 60 billion barrels in probable or recoverable reserves, and could place Brazil among the worlds top ten oil-producing countries. Petrobras anticipates that it will invest $224 billion in exploration and development through 2015. Brazil is one of the largest IT markets within the emerging economies. IT end-user sp terminal in Brazil is expected to grow to $134 billion in 2014.The largest share of spending will be on telecom equipment, representing 72% of the market, followed by IT services at 13. 3% and computing hardware at 11. 9%. In the years leading up to the 2016 Olympic Games in Rio de Janeiro, Brazil will host several international mega -events. In 2011, Brazil hosted the World Military Games and the Pan-American Maccabi Games and in 2012, Rio de Janeiro hosted the Rio+20 global environmental sustainability conference. In 2013, Brazil will host a papal visit and the World Youth Day event as well as the association football Confederations Cup.In 2014, twelve Brazilian cities will host the soccer World Cup. The Government of Brazil expects to invest $106 billion in the preparations for these events. These investments, which will include outlays for infrastructure, construction, transportation systems, port improvements, public security, and airport infrastructure upgrades, will present significant commercial opportunities for U. S. companies. Most of the major infrastructure upgrades will be carried out through Public-Private Partnerships under Brazils Growth Acceleration Program. Market Entry StrategyBrazils business culture relies intemperately on the development of strong personal relationships. Companies need a local presence and must invest time in create relationships in Brazil. The U. S. Commercial redevelopment encourages U. S. companies visiting Brazil to meet one-on-one with potential partners. One of the best ways for U. S. companies to enter the Brazilian market is by participating in local trade shows or using the U. S. Commercial Services Gold Key Service (GKS), through which they can meet with pre-screened potential clients or partners.It is essential to work through a qualify representative or distributor when developing the Brazilian market. Some firms establish an office or word venture in Brazil. Further discussion of these alternatives can be found in the Marketing Products & go chapter. It is very difficult for U. S. companies to get involved in public sector procurement without a local Brazilian partner. Education of the workforce Despite being one of the worlds most populous countries, Brazil does not have a single university ranked in the top 100 internationally. Of its college graduates, 5 percent are engineers, far below the rates of countries such as China and South Korea, according to Brazilian businesses. Since Brazils rearing system is falling short, Vale, like several other Brazilian companies, has decided to build its own. For years, technical command was not the main focus of the government, said Marco Dalpozzo, Vales global human resources director. Mining was not seen for the last 20 years as a great probability or a vocational business opportunity for the country. So you have professions for which Vale had to create their own entire system of education. Over the past few years, several Latin American countries have enjoyed soaring growth rates as they exported oil, minerals and agricultural products around the world. In Brazil, gross domestic product more than doubled, to $1. 3 trillion, in the five years ending in 2007, while inflation dropped to 3. 6 percent, a quarter of the 2003 level. Yet recent studies have shown that wo rkers in Latin America have less education than those in East Asia and Eastern Europe and that the contribution of students enrolled in high school is far lower than in demonstrable countries.In Colombia, one out of every 700,000 people receive PhDs, compared with one in 5,000 in developed countries, wrote Jeffrey M. Puryear and Tamara Ortega Goodspeed in a contribution to a book published this year titled Can Latin America Compete? The regions limited number of scientists and advanced degree recipients weakens the regions competitiveness by limiting countries ability to use and generate knowledge, and to carry out research, they wrote.For younger students, Latin American countries have focused in recent years on building schools and expanding access to public education, rather than improving the quality of that education, said Emiliana Vegas, a senior education economic expert at the World Bank. Teachers pay raises are based on longevity rather than performance, and few parents are used to demanding more rigorous streamers. Most Latin American parents have less education than their kids. They tang their kids are already receiving an advantage they didnt get, said Vegas, who co-authored the book Raising Student Learning in Latin America. In the most recent results of the Organization for economic Cooperation and Developments triennial tests of 15-year-olds from 57 countries, the Latin American countries that participated, including Brazil, Argentina and Colombia, consistently scored near the bottom. Its not just that kids need to go to school, they need to learn in school, Vegas said. Brazil quality of port infrastructure Quality of port infrastructure, WEF (1=extremely underdeveloped to 7=well developed and efficient by international standards)Definition Quality of Port Infrastructure measures business executives perceptions of their countrys port facilities. The rating ranges from 1 to 7, with a higher score indicating better development of port infra structure. Source World Economic Forum, orbicular Competiveness Report Year Value 2007 2. 63 2008 2. 52 2009 2. 65 2010 2. 94 2011 2. 70 Airports The Brazilian airport ne 2rk has long been lamented as underdeveloped and paltryly maintained. The network is run almost exclusively by Infraero, an authority that reports to the country? s defense ministry.In operation for 37 years, Infraero has more than 28,000 employees and contractors assisting in the management of 67 airports throughout the country. These airports handle 97 percent of all air traffic in the country, with more than 2 million takeoffs and landings and over 113 million passengers annually. 11 The company? s charge is quite difficult, considering that the airports are spread out across a country the size of the contiguous United States Roadways Like the United States, Brazil is intemperately dependent on its road system for transportation. However, there is great disparity in the quality of these road networks.De spite constituting 68 percent of Brazil? s transport needs, only 12 percent of the country? s 1. 6 million kilometers of roads are paved. 20 The consequence of these infrastructure deficiencies is slower and more overpriced transport costs can be up to 35 percent greater on caliche-topped roads. 21 This affects the booming agricultural sector greatly, as many of the goods are produced in remote locations with poor road conditions. Rail Brazil? s national rail network consists of approximately 28,000 kilometers of track, and most of it is operated by private concessionaires.These concessions have been utilized for 12 years, and the government is reviewing its concession model to make better use of the rail network. One of the main objectives of the changes is to put abandoned or low-capacity stretches back into operation. 29 As part of the Ministry of Transport? s National Plan, Brazil will consolidate a new rail network, developing almost 12,000 additional kilometers of track. 30 These rail lines will serve areas of agricultural and mineral productivity and alter the increased transfer of cargo between transportation modes.Additionally, the rail lines will be implemented in planned corridors that are specifically designed to link production and consumption regions, as well as production and shipment areas (like ports). The MOT is also studying the feasibility of a corridor that will link railways from Brazil, Paraguay, Argentina, Bolivia and Chile. Economic factors by ashraful islam Economy overview Characterized by large and well-developed agricultural, mining, manufacturing, and service sectors, Brazils economy outweighs that of all other South American countries, and Brazil is expanding its presence in world markets.Since 2003, Brazil has steadily improved its macroeconomic stability, building up foreign reserves, and reducing its debt profile by shifting its debt burden toward real denominated and domestically held instruments. In 2008, Brazil became a net external creditor and two ratings agencies awarded investment grade status to its debt. After strong growth in 2007 and 2008, the on set(p) of the global financial crisis hit Brazil in 2008. Brazil experienced two quarters of recession, as global demand for Brazils commodity-based exports dwindled and external credit dried up.However, Brazil was one of the first emerging markets to begin a recovery. In 2010, consumer and investor confidence revived and GDP growth reached 7. 5%, the highest growth rate in the past 25 years. Rising inflation led the authorities to take measures to unruffled the economy these actions and the deteriorating international economic situation slowed growth to 2. 7% for 2011 as a whole, though forecasts for 2012 growth are somewhat higher. Despite slower growth in 2011, Brazil overtook the United Kingdom as the worlds seventh largest economy in terms of GDP.Urban unemployment is at the historic low of 4. 7% (December 2011), and Brazils traditionally h igh level of income equality has declined for each of the last 12 years. Brazils high interest rates make it an pleasant destination for foreign investors. Large capital inflows over the past several years have contributed to the sense of taste of the currency, hurting the competitiveness of Brazilian manufacturing and leading the government to intervene in foreign exchanges markets and raise valuatees on some foreign capital inflows.President Dilma ROUSSEFF has retained the previous administrations commitment to inflation targeting by the central bank, a floating exchange rate, and fiscal restraint. Brazil Interest Rate The benchmark interest rate in Brazil was last reported at 7. 25 percent. Historically, from 1999 until 2012, Brazil Interest Rate averaged 16. 6 percentage reaching an all time high of 45. 00 Percent in March of 1999 and a record low of 7. 25 Percent in October of 2012. In Brazil, interest rate decisions are taken by The Central Bank of Brazils Mone tary Policy Committee (COPOM). The official interest rate is the Special System of dynamic headroom and Custody rate (SELIC) which is the overnight lending rate. This page includes a chart with historical data for Brazil Interest Rate. pic Brazil Income Taxes 2012 Last partial update, May 2012Individual Income Tax Brazils individual income taxation rates for 2012 are progressive, from 7. 5% to 27. 5%. Personal annual tax rates 2012 (BRL) Income (BRL) % 1-18,799 - 18,799-28,174 7. 5 28,174-37,566 15 37,566-46,939 22. 5 over 46,939 27. 5 Note Nonresidents pay a flat 27. 5% tax on income earned in Brazil Corporate Tax Brazils combined corporate tax rate for 2012 is 34%. The tax consists of a basic tax of 15%. There is also a surtax of 10% for annual income of over BRL 240,000, about $ 110,000. Additonal 9% are added for social contribution on net profits. Capital Gains Capital gains of companies are added to the regular income. Individuals Pay 15% tax on capital gains, divi dend income from local companies is tax exempt. Residence A foreign company is resident if incorporated in Brazil.An individual is resident when holding a unending visa, or a temporary visa with an employment agreement, or even without an employment agreement, when staying in Brazil for more than 183 days within 12 months. Brazil Tax Deductions Losses are carried forward indefinitely. In future years only 30% of the current year taxable income can be set off against the loss. Depreciation is deducted using the straight line method. Companies working in 2 shifts can consider 150% of the standard rates, while companies working in 3 shifts are entitled to 200% of the standard rates. Companies involved in development of technical research can use accelerated depreciation for tax purpose. There is no company consolidation for tax purpose. Thin capitalisation rules relating to interest expenses are in effect in Brazil from 1. 1. 2010. Brazil Personal Credits and Deductions For Brazi lian residents, the first annual income of BRL 18,799 is tax exempt. There is a standard monthly deduction for each dependant. Education expenses are deductible, up to a limit. Deductions are also permitted for social security payments by an employee, payments to private Brazilian pension plans, up tp a limit, and for alimony payments.Deduction of Tax at Source In Brazil tax is deducted at source from the spare-time activity payments to non residents Dividend- 0%. Interest- 15%/25%. Royalties- 15%. Services -15%/25%. Social Security The contributions by the employer and the employee are subject to to ceiling defined by law. Employer 37. 3% of the gross salary, 28. 8% social security and 8. 5% for severance fund. Employee 7. 65%-11% of the gross salary. The employees payment, which is capped, is based on a contribution salary table, provided by the government.