Assume the responsibility of the director of Environmental Protection Essay

Accept the accountability of the executive of Environmental Protection Agency (EPA). Rundown the most significant activities for managing - Essay Example As per the Think Quest Library (2011), â€Å"Eutrophication is the circumstance wherein overabundance manures are being washed into the waterways making the water contain unnecessary measures of nutrients.† To check this, there ought to be improved instruction among ranchers to fall back on the utilization of natural cultivating. In natural faming no counterfeit composts are applied to the dirt. Next, there ought to be a cognizant exertion to improving our sea shores. As much as possible have extra advantages of improving the travel industry and advancing diversion, it would likewise guarantee that the water bodies around the sea shores are spotless. At long last, there ought to be guidelines to guarantee that industrialists who channel their fluid and strong waste to water bodies yet set up reusing innovations that will guarantee that waste created are reused for use as opposed to tossing them into water bodies. Managing air contamination The primary activity to manage air co ntamination would be fixated on modern contamination as these records for the more terrible instances of air contamination.

The Gathering Essay

To a degree The Gathering depicts the clouded side of human instinct. A clouded side of a human is the side that advises that human to do malevolent and awful things. The Gathering is a novel composed by Isobelle Carmody. At the point when the principle character Nathanial and his mom move to another town called Cheshunt he understands that something is frightfully off-base. He before long winds up in a gathering with four others called the chain, battling the dull, antiquated abhorrence that wounded Cheshunt quite a while prior. Quite a while back Cheshunt was wounded by an old fiendishness which made terrible things occur there. In Cheshunt, there were individuals with control over others and their capacity adulterated them. Mr Karle, an instructor and the pioneer of the school youth bunch attempted to control individuals by utilizing their feelings of trepidation against them. Despite the fact that The Gathering shows the clouded side of people it additionally shows the great side of people. An antiquated malevolence wounded Cheshunt quite a while prior and this made terrible things occur there. When Nathaniel chose to walk his canine just because since he showed up at Cheshunt, he met a security monitor who informed him regarding Cheshunt. He said that â€Å"some places are raised for hell. A long time back some awful things happened here†. This shows awful things occurred at Cheshunt. An old woman; named Anna, who used to live in Cheshunt for quite a while disclosed to Nathanial that Cheshunt â€Å"was a terrible place†. This shows Cheshunt was an awful spot. The young lady by the name of Lallie, who joined the chain, told the gathering that â€Å"Long back awful things were done in Cheshunt. These deeds wounded the earth and a pattern of dimness has developed in Cheshunt†. This shows awful deeds wounded Cheshunt quite a while prior. Cheshunt was wounded by old wickedness some time in the past and as a result of this numerous individuals showed their clouded side and submitted detestable deeds. Moreover, the ruining power of intensity shows the clouded side of individuals. One of the individuals from the Chain named Danny was truly harmed by the police; who have control over the residents of Cheshunt. He revealed to Nathaniel that â€Å"power makes the police into Gorillas†. As Gorillas are characteristically savagely brutal and are uncaring animals, this shows the police’s power adulterates them. When Nathanial and his mom were at the zoo Nathanial inquired as to whether she felt that â€Å"a police officer could be evil†. She revealed to him that any individual who has control over others can be abhorrent. This shows any individual who has force can be detestable. She additionally cited that force defiles and total force debases completely. This shows any individual who has force can be undermined. Individuals who have control over others can be debased and when they are ruined the show their clouded side. Besides, Mr Karle endeavors to control individuals by utilizing their feelings of trepidation against them. Nissa Jerome was an individual from the chain and her shortcoming was love. Nissa was terrified of conceding or surrendering to cherish. Mr Karle utilized her dread to further his potential benefit and said to her that she was â€Å"unfeminine and unattractive† and that â€Å"no one could love such an animal with the exception of out of pity†. As affection was Nissa’s dread this shows Mr Karle was attempting to control Nissa by utilizing her dread against her. Danny was frightened of the police and the intensity of power. Mr Karle utilized Danny’s dread against him when he said â€Å"I figure you should genuinely have harmed your mind in that field. The pooch more likely than not nibbled into it†. As on the night that the police hurt Danny, Danny was being harmed by the police’s hound, this shows Mr Karle attempted to control Danny. Nathanial was frightened of turning out like his dad. Mr Karle utilized Nathanial’s dread against him when he disclosed to Nathanial that he â€Å"is going the method of his father†. This shows Mr Karle attempted to control Nathaniel by utilizing his dread against him. Mr Karle attempted to control numerous individuals and by doing this he is showing his clouded side. In spite of the fact that The Gathering shows the clouded side of individuals it additionally shows the great side of individuals. All through The Gathering, Nissa and Nathanial develop their relationship. Inevitably their relationship turned out to be acceptable to such an extent that Nissa â€Å"leaned forward and squeezed her lips on† his. This shows The Gathering shows the great side of human instinct. Seth was another individual from the chain and when the gathering was at the sea shore; Seth almost suffocated. The explanation he didn’t suffocate was that the gathering endeavored to spare him that â€Å"by the time they arrived at the sand none of them had the solidarity to walk†. As the gathering utilized everything that is in them to spare Seth this shows how much the gathering thought about Seth. This additionally shows The Gathering shows the great side of human instinct. The Gathering shows both the great side and clouded side of individuals. Quite a while prior Cheshunt was wounded by an old malice which made awful things occur there. In Cheshunt, there were individuals with control over others and their capacity ruined them. Mr Karle, an educator and the pioneer of the school youth bunch attempted to control individuals by utilizing their feelings of dread against them. Despite the fact that The Gathering shows the clouded side of people it additionally shows the great side of people. At long last the Chain remained together, crushed Mr Karle and free Cheshunt of the shrewd that wounded it quite a while prior.

Stereotyping and prejudice in the workplace

Generalizing and preference in the work environment The entire world urbanized everyday due to globalization. Each individual can go one state to another essentially besides the explanation of work, or study. While an individual from one diverse condition or country cooperate with another individuals from an alternate environmental factors, that time the two of them takes their own economic wellbeing, culture, nature, accepts with them, which are difference between one another (Google question) subsequently, separation emerges inside a people in their working spot in light of the fact that each individuals have distinctive mentality towards the individual which might be certain or might be adverse. The reason for this task is to find the issue emerge in male overwhelming work environment which particularly looked by ladies and furthermore examine the issues and assemble suggestion for making a move by organization just as give better arrangement. This preparation paper centers the contextual analysis of Ms. Rosina Chamar, representati ve of Dynamic Power Supply International Pvt. Ltd. The matter of this organization associated with not just in Nepal likewise running in European nations as well. After review the circumstance of case, SWOT and PEST examination has been talked about to tackle the issue. Finally of the paper, results in addition to estimates has been allowed for better proposal. In this preparation paper, to clarify the troubles on working environment, Hofstede Cultural Theory and SWOT (Strengths, Weaknesses, Opportunities and Threats) investigation could bolster a ton to beat the issues or to meet the best outcomes. Likewise outer elements PEST (Political, Economic, Social and Technical) assists with examining the Situation and find appropriate outcome. Terms of Reference There are numerous individuals around the globe, who think they are more remarkable and unrivaled than others. This isn't consequence of todays condition since this occurred from the earliest starting point when there were lords and hireling, where the tough individuals were regarded and loved while the frail ones were became worker ( Lisa Gayagay, 2009:1). The point of the task depends on the issues which face by the individual particularly ladies who are working set up in a male commanding nation like Nepal. From the outset, we as a whole should need to realize that generalizations retain ages with respect to the common highlights of the individuals. Same as bias is a way of the individuals which can be sure or negative that they appear without knowing about the reality. On account of the sex generalizing which happens when people are decided by conventional pigeonhole dependent on sexual orientation. Either created nations or lacking provinces individuals need to manage these sort s of issues (Prejudice, part: 5). Who I am: I am a senior advocate Kritika Gautam. I am working in BK Legal Advice Consultant Pvt. Ltd since 2005. During my working period I have numerous information and experience each day. I have degree from University of Bedfordshire, England in Law and Human Resource Management. So my degree and my working experience help me to get right choice and take care of issues. As a consultant, my obligation is to take out her in that circumstance. Its fundamental that a counsel need to take care of the customers issues. During my experience, I have opportunity to become familiar with the various issues looked by individuals due to social overwhelming, conventional commanding. Furthermore, severely need to state that ladies are the fundamental objective of those sorts of issues. Who my customer is: My customer is Ms. Rosina Chamar. She is filling in as a money related official in Dynamic Power Supply International Company in Nepal. She is going to a worldwide organization to work from country network. In light of her ability and graduation level instructive declaration she got a chance to work with a worldwide organization. In our Hindu culture, ladies were honored as Shakti/Devi or capacity to accomplish everything. Individuals were loved her vision, compassion power and even her equity. I have genuine contrast of assessment with Rosina Chamars issues. In the wake of hearing her words once, her words struck me. As indicated by my customer, in our general public we climate treated ladies like goddess or workers. There are such huge numbers of models which show that ladies have been discouraged, disregarded and misused since the times of mountain man. For her situation, the main issue is that she needs to battle to remain in male overwhelmed culture where terrible dialects and m isogynist jokes which might be standard of man and she needs to think about those sorts of things. Next point is that a male sense of self additionally makes hard for him to acknowledge a lady from lower give a role as his senior even she has the privilege instructive foundation and qualifications (Pushya S, 2009). What helps my customer wishes? She has come to me for help since she has confronted numerous issues. My customer Ms. Chamar, she wishes to get diminish of these issues. To win a male ruling society, she should need to settle in her organization. That is the reason subsequent to confronting numerous challenges she despite everything working in that organization. Either my customer is an accomplished lady and has 3 years involvement with applicable field however lamentably she needs to confront issues in her work. What's more, finally she needs to come to me to get thought and counsel to take care of the issues. Outline of the circumstance In the current circumstance of our nation Nepal, the way of life and conduct of individuals of town is very surprising from open country. Town become an increasingly modernized and down to earth. Working in an office is progressively focused and need to pragmatic information to do. Additionally individuals of the town are very surprising from their conduct, language, standpoint and disposition. They have given greater need in bunch task yet she has an issue to cooperate with men. Since she is from low cast and medium family foundation, her partners have negative deduction toward her way of life and accept and primary concern she is lady. Indeed, even town is a position of taught individuals however the conduct and thinking about their still same like an antiquated period. Along these lines, this is a fundamental issue she needs to confront. My customer initially ought to must be alert every one of these circumstances before taking choice that she will do proceed with the activity or not. In the wake of understanding her all issues, the primary issues she confronted ordinarily in her work environment resemble the given underneath and she must be get ready to get free from these difficulty. Demeanor: The issue of mentality of men about her is negative since she is white collar class ladies and she constantly prefer to be save. That is the reason might be her coworkers felt that she is threatening and pretentious. Wages hole: In each venture, ladies despite everything procuring not exactly their male colleagues. Not just my customer, numerous ladies around the globe had not many rights and furthermore could be sacked from work essentially as a result of their family and social issue like: ladies needed to assume a job of mother, housewife. So they need to issue to be a full proficient. That is the reason even they try sincerely dynamic still they get less compensation than other equivalent men. Ms. Chamar likewise confronted same issue of less pay. Social trouble: When a lady comes in various society to accomplish something for her future she needs to confront numerous issues and the social trouble is one of them. In town the vast majority of the families are not permitting to ladies to work outside the own general public, however while coming around she needs to work with various kinds of men where they have open reasoning, culture and condition. Male rule: For better authoritative future, organization must need to utilize many sort of procedure to work. What's more, male and female both are a piece of good dynamic. So my customer needs to come to work in male ruled society where the male consider as a better as think about than the female. So it is difficult for man to work with the gifted and dynamic female staff. She has a decent work understanding and information yet the man who has top situation in the general public so they have nearly difficult to follow behind the female. Social and family association: In our Nepalese society ladies has numerous social hindrances and limited. She should need to observe social guideline and ethics. Be that as it may, in city life all have opportunity to do anything. Furthermore, she has issue to acknowledge abruptly this condition in her life since it requires some investment to comprehend. Provocation: The last and significant issue she confronted is badgering either sexual or dialects. About the instances of inappropriate behavior (Farler, 1978), it makes reference to instances of numerous gatherings of working ladies: youthful/old, proficient/work, and rich/poor. It is endemic however extremely basic issue to work environment. On account of my customer her collaborators and ranking directors needed to take sexual connection with her and they generally attempt to carry on gravely and delude. So she is constantly apprehensive from that circumstance and attempted to be careful self from them. Geert Hofstede Cultural Dimension: This preference issue isn't singular issue in light of the fact that the entire society and world confronted these sorts of issues. Not just had ladies from Nepalese society, all ladies around the globe legitimately or in a roundabout way whiskers this issue. Geert Hofstede prescribes a hypothesis to comprehend the social contrasts between people groups, sexual orientations and nations (Prentice Hall-Financial tine, 2002). There are five perspectives which help to clear the contrasts among male and female separation in work environment and society. 1. Force Distance Index (PDI) 2. Independence (IDV) 3. Manliness (MAS) 4. Vulnerability Avoidance Index (UAI) 5. Long haul Orientation (LTO) To represent above periods of social contrasts the chart of Asian and European nations show these quickly: Five measurement hypotheses of Professor Geert Hofstede Force Distance Index: PDI exhibit the imbalanced distribution of intensity between the individuals. This is a level towards which the less amazing individuals from association need to acknowledge and seniors of organization appropriated this inconsistent. In this chart, Asian nations have most elevated PDI with a positioning of 70% contrast with European nations normal of 40%.The force separation among Asia and Europe demonstrate the high of I

MARTIN LUTHER KING JR SPEECH I HAVE A DREAM - 825 Words

MARTIN LUTHER KING JR SPEECH: I HAVE A DREAM (Essay Sample) Content: Name: Professor: Class Course: Date of Submission: Martin Luther King Speech: I Have a Dream Introduction Racial relations in America have had a rather tenuous past. Over the course of American history, different racial groups have experienced some degree of conflict with each other owing to factors that have no legitimate basis. The nature of these conflicts has been such that white Americans had an unfavorable view of black Americans, Hispanics and Asians. However, it should be noted that interracial tension has also been experienced between non-white racial groups. The one conflict that has received much attention owing to its long history is that between white Americans and African Americans. This conflict owes its roots to the slave trade that saw many individuals uprooted from their homes in Africa to work in white-owned plantations in the United States. Based on this, white Americans treated African Americans as inferior to them. This continued for a long time before African American civil rights leaders such as Rosa Parks and Dr. Martin Luther King Jr came to the fore and led a civil revolution that changed America greatly. Audience The intended or target audience for this speech was twofold; both white and African Americans. The speech sought to inspire African Americans to continue to surge forward against adversity in their quest for equality. It sought to fill them with renewed hope of a better future where racial relations could be underpinned by justice and mutual understanding, where self-dignity was an assured right bolstered by an atmosphere of equality. On the other hand, it also sought to remind white Americans that the racial conditions obtaining at that moment in time were guaranteed to end at some point as society moved towards equal civil rights. By doing so, the speech intended to encourage them to change their viewpoint from one characterized by a superiority complex to one that fostered mutual cooperation. The speaker, Dr Martin Luther King Jr, was born in 1929 to a Baptist father and school teacher mother in Atlanta, Georgia. Having grown up in a place where the vagaries of skewed racial relations between white and African Americans commonly played out, Dr King became conscious of the need to make a change at a young age. He rose to leadership positions in the civil rights movement and inspired millions across the United States and the world (King). Ethos, Logos and Pathos The ethos in the speech can be observed right at the beginning where Dr King invokes the name of President Lincoln and calls him a ‘great American’ while reminding the audience of the Emancipation Proclamation (American Rhetoric). Dr King uses this means of persuasion to create an aura of great authority around him. The intended effect is for the audience to believe in what he says and advocates for since it is in line with the thinking of a venerated American president. It should be noted that since President Li ncoln was a white American, Dr King sought to use his image to reach out to those white Americans who held racially-biased views. In a sense, he sought to show this part of his audience that even a white American who lived before their time was in support of equality and freedom for all. Logos has been utilized in the speech to try and convince the audience of the self-evident nature of Dr King’s argument. For example, in the speech, Dr King says that the Declaration of Independence was a guarantee of liberty to all Americans (American Rhetoric). In essence, the Declaration of Independence placed no restriction on African Americans in terms of citizenship and its attendant rights. As a matter of fact it was unequivocal in its assertion that all men are created equal. By appealing to this logic, Dr King sought to highlight the self-defeating nature of racial bigotry. Further, given the fact that all the signatories to the Declaration of Independence were white Americans, it wo uld be hypocritical for white Americans to look down upon African Americans thereby repudiating the fundamental tenets of this vastly important document. Finally, Dr King employed pathos in this speech with great abandon. The majority of the spe...

Benefits of Technology Incorporation into a Classroom Setting

Today, our society is more technologically advanced than it has ever been, and our schools have become more technologically progressive over the past few years, but does having technology in the classroom help or hinder the students from learning? A quote by John Dewey from his book Democracy and Education stated â€Å"If we teach today’s students as we taught yesterday’s, we rob them of tomorrow.† Integrating technology into classrooms is not only essential in preparing the students for the future, but it is also an effective teaching method. Many surveys and studies have been done about using technology to teach students. Even as early as 6 years old to college level and the outcomes have varied, depending on the way it was introduced and†¦show more content†¦For example, give a brief description of technological manner in a classroom, allow usage during non-test days for note-taking and the penalty of a reduced participation if the technology proves d istracting to the student or his/her peers† (Jackson). Another way to ensure that the students are not misusing the technology is for the teachers to teach the students how to get the most out of it. Most devices can be connected to the internet and there are almost an infinite number of things that you can do, see, and use while on there, but if the students spend their time doing assignments, projects and learning new skills the likelihood of them misusing it will decrease significantly. Applications on hand held devices such as tablets and iPads have made learning more fun for students. An app was created for students 8 years or younger, where they can learn early reading skills such as basic sight words, and they can practice writing and grammar skills while creating their own interactive stories (Pilgrim, Bledsoe and Reily). Mathematics apps focus on beginning concepts of math number sense and include diagnostic games to determine the instructional level of each student. The apps are also available for more advanced concepts. Science apps can do things like turn an iPad into a telescope where students can explore the stars and planets toShow MoreRelatedTechnology Has The Power Of The Education System899 Words   |  4 PagesTechnology has the power to revolutionize the education system. Current and future educators are responsible for finding meaningful ways to integrate technology into schools; however, thus far technology integration has not created the succes s that has been visualized. Perhaps some of the issues with the integration of technology is the educational systems unwillingness to change its paradigm. Technology cannot just be another means to transfer knowledge to student, but should be used for theRead MoreDeveloping Technology Into The Classroom834 Words   |  4 Pagesof new emerging technologies. Goals need to be directed towards programmatic outcomes and long term learning for both the student and the educator. In this paper we will go further in depth on how one can reach their goals of one, growing in the field of education by staying current with emerging technologies and acknowledging the skills necessary to implement technology into the profession of education. Investing in the teacher’s professional development in regards to technology. And secondly, becomingRead MoreHow Personal Computers Affect Student s Learning Processes Essay1691 Words   |  7 Pagescentury, technology like personal computers and t ablets have become more accessible and inexpensive. The aim of this research is to inform the public and education institutions on how personal computers affect student’s learning processes in the classroom. Most universities require the access to computers in order to perform task and write assignments. This has manifested in having more computers in a classroom used by the lecturers and students. The massive evolution and consumption of technology haveRead MoreEffective Devices And Its Positive Effect On Children1725 Words   |  7 PagesThe main purpose of this research was to employ the technology of TUI (Tangible User Interface) to principally re-visualize the method children use for computer programming, the improvement included the curriculum and the technology used. The experiment’s duration was two years and was applied on three kindergarten classrooms. The research aimed to answer certain questions including: â€Å"If the children were provided with approp riate technologies, are they qualified to perform programming for theirRead MoreUsing Tablets Into The Education System1023 Words   |  5 Pagesgarnering debate over the more beneficial way to deliver educational materials in the classroom setting. When it comes to the topic of learning, most of us will readily agree that the ‘old-fashioned’ style of teaching by textbooks should not be discredited by modern society; however, the incorporation of tablets into the education system has demonstrated a positive approach by showing a correlation between technology and improved learning in students. The standard way to approach learning has it thatRead MoreIntegration Of Instructional Technology Into Public Education1540 Words   |  7 Pages Earle, R. (2002). 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The focus on improved student achievement places pressure on educators to research and find ways for students to acquire needed skills to become academically successful in the classroom setting. One of the biggest challenges for educators is to explore ways for the low performing students to meet the established levels of achievement. This process requires a commitment from all the stakeholders in the education process to work together

Essay The Theme of Blindness in King Lear - 926 Words

The Theme of Blindness in King Lear In the tragedy King Lear, the term blindness has an entirely different meaning. It is not a physical flaw, but the inability of the characters to see a person for whom they truly are. They can only read what is presented to them on the surface. King Lear, Gloucester and Albany are three prime examples characters who suffered most by having this flaw. Lear was by far the blindest of the three. Because Lear was the King, one would expect him to have superb reasoning skills, but his lack of insight kept him from making wise choices. This is the flaw that led to his downfall. Lears first big mistake was letting himself be fooled by Regan and Goneril, and giving them his throne. For they did not†¦show more content†¦As the play progressed Lears sanity went downhill, but his vision became clearer. When Goneril and Regan would not provide him with shelter during a furious storm, Lear realized that they were the daughters who did not love him. He also began to understand the words of Cordelia from the beginning of the play, he realized that she loved him too much to put into words. When Lear and Cordelia finally reunited near the end of the play, Lear expressed his sorrow for what he had done. You must bear with me, I pray you now, forget and forgive:/ I am old an foolish. ( 4, 7. 82 ) But it was too late, Lears rashness and inability to see clearly had already cost him, and Cordelia their lives. Lear was not the only character to suffer from blindness, Gloucester too, had lack of insight. He could not see the goodness of his son Edgar, and the wickedness of Edmund. A forged letter was the only evidence needed to convince Gloucester that Edgar was plotting to kill him. Immediately after reading the letter Gloucester screams in a rage; O villain, villain! His very opinion in the/ letter! Abhorred villain! Unatural, delested, brutish/ villain! Worse than brutish! Go, sirrah, seek him; Ill/ apprehend him. Abominable villain! Where is he? (1, 2. 75-78 ) He did not even stop to consider if Edgar were capable of doing such a thing. Ironically, it is not until Gloucester loses his physical sight, when his vision becomes clear. He finds out that it wasShow MoreRelatedTheme Of Blindness In King Lear1046 Words   |  5 Pages Blindness; there is a number of ways that someone could be blinded such as, blinded by love, by ambition, or by beliefs and traditions, there is also just plain old blindness, the inability to see. With these causes of blindness a great deal of chaos could be sprung up. The theme of blindness is intertwined within the theme of chaos in the play King Lear by William Shakespeare which ultimately leads people to their demise. King Lear’s own blindness and desire for flattery from his daughters leadRead More King Lear - Theme of Blindness Essay846 Words   |  4 PagesKing Lear - Theme of Blindness In Shakespearean terms, blinds means a whole different thing. Blindness can normally be defined as the inability of the eye to see, but according to Shakespeare, blindness is not a physical quality, but a mental flaw some people possess. Shakespeare’s most dominant theme in his play King Lear is that of blindness. King Lear, Gloucester, and Albany are three prime examples Shakespeare incorporates this theme into. Each of these character’s blindness was the primaryRead MoreTheme Of Blindness In King Lear1576 Words   |  7 PagesThe term blindness is defined as the state or condition of being unable to see. In Shakespeare, it is described as blindly placing trust in people and the mental flaws they possess. Blindness is quite symbolic as it is seen through the characters of Lear, Gloucester and Albany. Lear is blinded by Goneril and Regan’s treachery. Gloucester’s blindness is more literal when his eye were plucked out by Cornwall. He is unable to see the goodness in Edgar and the evil in Edmund. Albany is blinded from theRead MoreEssay on The Theme of Blindness in King Lear by William Shakespeare862 Words   |  4 PagesThe Theme of Blindness in King Lear by William Shakespeare Shakespeares King Lear tells of the tragedies of two families. At the head of each family is a father who cannot see his children for what they are. Both fathers are lacking in perceptiveness, so the stories of the two families run parallel to each other. In Lears case, two of his daughters fool him into believing their lies. Lear shuts out his third daughter because she cannot her love into words the way he wants her to. GloucesterRead MoreA Consideration of the Way Shakespeare Presents and Develops the Theme of Blindness in King Lear1563 Words   |  7 PagesDevelops the Theme of Blindness in King Lear Introduction ============ Throughout ‘King Lear’, Shakespeare uses the play’s characters to make judgements on society using blindness as a metaphor that runs through the play. He does this in a number of ways portraying characters that can be fooled by others’ flattery, or are easily manipulated or deceived, or simply have a lack of wisdom. As well as the horrific physical blinding of Gloucester, blindness is used asRead MoreSight and Blindness in King Lear1615 Words   |  7 PagesSight and Blindness in King Lear In King Lear, the recurring images of sight and blindness associated with the characters of Lear and Gloucester illustrate the theme of self-knowledge and consciousness that exist in the play. These classic tropes are inverted in King Lear, producing a situation in which those with healthy eyes are ignorant of what is going on around them, and those without vision appear to see the clearest. While Lears blindness is one which is metaphorical, the blindness of GloucesterRead MoreBlindness Of King Lear By William Shakespeare1077 Words   |  5 PagesENG4U March-9- 2015 How is the theme of blindness explored in King Lear? The play King Lear, written by William Shakespeare, the theme of blindness is clearly illustrated in the characters of King Lear and Gloucester. Both characters are blind to the truth because of their unwariness and poor judgment of character. These two characters refused to see the truth about the ones that are loyal to them. This type of blindness in this play is mental. Mental blindness can also be described refusingRead More Sight and Blindness in Shakespeares King Lear - Lack of Vision1477 Words   |  6 PagesSight and Blindness in King Lear      Ã‚  Ã‚   In King Lear, the recurring images of sight and blindness associated with the characters of Lear and Gloucester illustrate the theme of self-knowledge and consciousness that exist in the play.    These classic tropes are inverted in King Lear, producing a situation in which those with healthy eyes are ignorant of what is going on around them, and those without vision appear to see the clearest. While Lears blindness is one which is metaphoricalRead MoreKing Lear by William Shakespeare803 Words   |  3 PagesBlindness is a theme that we see throughout King Lear in many characters including King Lear, Gloucester and Albany. Although blindness is a theme it is also a psychological metaphor and can be defined as not having sight.2 Shakespeare forces us to see that being blind is a mental flaw just as much as it is a physical flaw. Lear is not only metaphorically blind but is also blind toward nastiness and loyalty . We see Gloucester’s blindness in more literal terms as he is literally blind but he canRead More Blindness and Sight - Lack of Insight in King Lear Essays1082 Words   |  5 PagesBlindness as Lack of Insight in King Lear   Ã‚  Ã‚   Blindness can normally be defined as the inability of the eye to see, but according to Shakespeare, blindness is not only a physical impairment, but also a mental flaw some people possess.   Shakespeares most dominant theme in his play King Lear is that of blindness.   King Lear, Gloucester, and Albany are three characters through which Shakespeare portrays his theme of mental blindness, that blindness which was the primary cause of their poor

Taxation Research in Current Topics for Costs - myassignmenthelp

Question: Discuss about theTaxation Research in Current Topics for Costs. Answer: When and Why ATO Adopted ADR The ADR (Alternative Dispute Resolution) describes an inclusive term for all the process except the tribunal or judicial determination whereby an impartial individual (ADR practitioner/ATO representative) helps the parties in dispute to resolve or narrow the matters in the underlying dispute between parties. The ATO introduced and adopted the ADR in settling disputes in 2013. These were introduced to bar disputes at the earliest stage in dispute process that remain of benefit to both taxpayer and ATO. The aim of ADR was to resolve disputes pitting taxpayers and ATO in a swift and cost-efficient way. The ADR was designed to accomplish various varying results including dispute settlements partially or fully, issues narrowing, evidence and facts clarification, and constructive relationship nurturing or development. [1] The ADR processes have remained imperative and integral part of the ATOs approach to management and resolution of the dispute following the taxpayers disagreement with ATO. Even though a great proportion of the interactions of the ATO fails to end up in the dispute, ATO uses the ADR process to resolve the disputes as early as feasible, while at the same time, making sure that ATO treats its taxpayers fairly as well as in a consistent manner that meets the expectation of the parties engaging in the ADR process. The ATO has been using ADR to reduce the time taken for dispute resolution, reduction of dispute quantities, lower costs for both ATO and taxpayers as well as making interactions with ATO easier. The ADR process were also adopted to be used in appeal cases that were being increasingly filed with Federal Court or ATT. This remains in line with the obligation of the ATO as a model litigant, to endeavor wherever feasible to evade, bar and restrain scope of legal proceedings by taking into account as well as participating in ADR where suitable. ADR can be efficient and effective at litigation phase to resolve, or at minimum narrow the matters in dispute that proceed to full hearing. The Federal Court could appoint the mediator in an effort to resolve all or partial matter prior to going to the hearing. ADR process were introduced in ATO to be used successfully in both small business and individual disputes as well as on the large market disputes. In the challenging and complex market tax disputes, the ATO alongside the taxpayers were introduced to address the increasing number of disputes. Here, the ATO designed the ADR process to be applied via the use of independent third party ADR practitioners to attempt and accomplish breakthroughs. [2] The most conventional form of ADR that was designed to be used in extremely complex issues was the advisory ADR, specifically Early Neutral Evaluation (ENE). In certain larger market disputes, the ATO designed facilitative ADR processes like mediation. Mediation has been designed in a manner that allows the ATOs representativeness to blend ENE and mediation. ATO further designed and adopted ADR processes that are most efficient by anchoring these processes on facts as well as conditions of dispute. The ATO acknowledged that no single size fits it all is favored type of ADR. However, they have designed in a manner that they can be used in combination effectively to achieve the desired outcome. For example, they were designed to help ATO use effective and suitable ADR processes that effectively help narrow the issues which can then proceed to full hearing even where the ADR process fail to resolve the dispute amicably. ATO also adopted the ADR processes to be used in both small business as well as individuals. In this area, ATOs preferred ADR process or approach is the dispute resolution on the basis of a direct contact with the taxpayers as well as deliberation with the taxpayers. Nonetheless, whereas ATO acknowledges the immense contribution of ADR processes, the Tax Office remains alive to the fact that ADR will always not be suitable i n some cases. However, ATO still uses ADR process like facilitative ADR to speak to such cases. ADR Processes The various ADR processes include conciliation, early neutral evaluation and mediation and in-house facilitation. The ADR process have the following characteristics. In facilitative process whereby the ADR practitioner helps the parties in the identification of the issues disputed, developing alternatives, considering options and endeavoring to arrive at consensus regarding certain issues/matters or the entire of dispute. In Advisory Processes in which the ADR practitioner considers as well as appraises the dispute and move ahead to issue advice on certain or all of the dispute facts, the law, as well as feasible or desirable results. [3] In determinative processes, the ADR practitioner undertakes the evaluation of the dispute and moves ahead to make a determination. The determinative processes like arbitration, are never generally suitable for the ATO disputes and, hence are never considered further. In blended dispute resolution processes, an ADR practitioner has multiple roles and responsibilities like, in conciliation and conferencing, he/she could facilitate deliberations and provide advice on the disputes merits. Facilitative Processes Mediation This is the process in which that parties to a dispute negotiate with the help of the impartial ADR practitioner helping the parties with in identifying the issues disputed, developing options, considering options as well as trying to strike an agreement. The mediators in mediation do not often provide advice, except the parties have requested evaluative or advisory conciliation or mediation. The mediation is often voluntary, however, it can follow a court/tribunal order. In case of a voluntary mediation the cost is split among the parties. In-house Facilitation The ATOs version of mediation is the in-house facilitation in which the trained standalone ATO officer helps the parties to negotiate the dispute. The in-house facilitator assists the parties to a dispute to identify the dispute issues, develop the alternatives, consider the options developed, and try to arrive at the consensus. The facilitator shall never establish the facts of the disputes not provide any advice, nor make a judgment/decision nor decide who is wrong or right. The facilitator only guides the disputed parties via the process as well as assisting them to make sure there are clear lines of precise communications, and for correct reception of the messages. The in-house facilitation process attracts no costs. Advisory Processes Neutral Evaluation: The process is also referred to as the Early Neutral Evaluation/ENE. It is a process whereby the parties to a dispute present their respective arguments to the impartial ADR practitioner who provides advice on the relevant way through which the dispute is resolved. In tax alongside advanced disputes, the ADR practitioner often has significant experience in the tax law and provides the advice regarding the decision a tribunal or a court could make in case the dispute is proceeded to litigation. It is upon the discretion of each party to the dispute to refute or accept the issued advice of the evaluator and how such information is used by them going forward. Neutral evaluations takes place at any phase of the given dispute, however, it usually of most gainful prior to the commencement of the legal proceeding. [4] Blended Processes Conciliation: This is a process in which the parties to a dispute negotiate with the help of an impartial ADR practitioner who assists them in the identification of matters in the dispute, developing the alternatives, considering the develop alternatives, and attempting to strike a deal or agreement. The conciliator usually has the qualification in the field of the underlying dispute. As opposed to the facilitative processes, the conciliator could provide expert advice to the disputed parties on the feasible alternatives for the dispute resolution and actively encourage the parties to strike an agreement. The conciliation is usually applied by the AAT in the both upper and tax disputes. ADR Effectiveness The effectiveness of a given ADR processes hinges on its appropriate use. Where a given ADR process is appropriately utilized, the alternative remains a cost-effective, consensual, informal and swifter manner to dispute resolutions. The ADR have been successfully used by the ATO in tax disputes which emerge when there is a disagreement between the taxpayer and the decision of the Commissioner regarding the entitlement or liability. Some of the suitable disputes that ADR processes have been effective include a formal dispute arising between the parties regarding the taxation entitlement or liability like the objection and the dispute emerging before the assessments issuance like subsequent to the consideration of the position paper of the ATO by the taxpayer. [5] The ADR processes have not only been successfully used in substantive dispute resolution but also utilized effectively in the clarifying or limiting issues, streamlining procedures as well as removing blockers established by the association issues between the underlying disputes. ADR has been effective in ATO dispute resolution as carried out by the private ADR practitioners who include both High-and Federal-court judges. For example, ADR processes have been considered by ATO in 2013-14 and subsequently utilized in thirty-nine complex disputes relating to huge market/high wealth taxpayers (twenty-one before litigation). The ADR processes amounting to 19 have been held towards this end. Approximately seventy-percent of the disputes have been completely or partially resolved using the ADR processes. In 2014 April, the ATO ushered in an in-house facilitation service for less complex dispute resolution. It has been successfully carried out by the ATO trained facilitating officers. The taxpayers, corresponding agents alongside ATO trained facilitating officer are allowed to request the in-house facilitation service to assist resolve the less complex disputes relating to indirect tax, small businesses as well as for the individual taxpayers. Albeit the in-house facilitation service is comparatively novel, seventeen referrals to facilitation have been successfully made beginning 2014/04/01 to 2014/06/30, 7 at audit while ten at objection. The facilitation has taken place in 8 of such referrals. Of the 8 facilitations, 3 have fully resolved the dispute, two have partially resolved the dispute whereas 3 have stood unresolved. For such cases which remained unresolved, substantial progress is already made towards amicable resolution. [6] The point at which the given ADR approach shall be more effective is a given case lies on nature as well as context of dispute, albeit in theory ADR strategies can be utilized at various points throughout the dispute. The taxpayers are expecting ATO to identify the opportunities for ADR as well as to respond to the requests of the taxpayer for the ADR as and when made. Increasingly, the ADR is being utilized effectively prior to litigation phase, at objection or during audit. Approximately eighty-five percent of all Part IVC litigations is started in ATT, not the Federal Court. Excitingly, over eighty percent of all AAT appeals dont end up at the hearing. Most of these cases have been resolved via ADR without need for hearing. ATO, in April 2014, ushered in-house facilitation for small business as well as individual disputes, primarily at the objection and audit. The in-house facilitation has been an imperative approach for the ATO that is purposed at decreasing the quantity of small business as well as individual appeals to AAT. In the first three months of in-house facilitation inception, about 19 referrals for facilitations, 7 at audit, 10 at objection and 2 at litigation have successful been made. Reforms Certain critical reforms are needed in terms of ADR engagement. ADR is primarily designed to accomplish a range of varying outcomes encompassing dispute settlement partially or fully, issues narrowing, facts/evidence clarification as well as constructive relationship fostering. It is thus axiomatic that the ADR is mostly successful where both the parties that enter the given ADR process with identical mindset as well as expectations. Several ADR stakeholders of have impressed upon the IGT that in case expectations are not effectively aligned, the ADR engagement could indeed delay as well as protract dispute, adding to costs as well as eroding the connection between the parties. It is thus particularly imperative that ATO manages the expectations of the taxpayers in regards to dispute settlement as well as its settlement approach. This will make sure that taxpayers who enter into ADR completely acknowledge the position of the ATO as the statutory agency and duties alongside obligations that bind its Commissioner as he exercises his power to settle. [7] To a great degree, stakeholders have acknowledged that the Commissioner is unable to settle issues in exactly similar manner as those of commercial litigants. It is also noted that while the commercial litigants sacrifice solely private rights when consenting to settlement, whatever the statutory office holder could be sacrificing as he compromises the claim is never merely quantum of being secure from an individual, or the degree of the penalty to imposed on an individual, but a regarded perception of meaning as well as operation of law as it should be applied and, maybe, as it is applied to other people in similar contexts. As previously observed, IGT regarded the settlement process of ATO in settlement review. The report observes IGT as having noted that Code of Settlement Practice gave scope for Tax Office to regard based on a case-case framework whether primary tax needs discounting to display risk of litigation in conditions in which given facts, evidence, law application or Tax Office applications perception of law to the facts offers adequate challenges which call for settlement. With regards to settlement, it has been stated by ATO that trying to resolve a dispute encompasses obtaining a common ground between conflicting considerations and requires application of judgment and discretion. Subsequently, ATOs approach to dispute settlement could vary from the private litigants approach who purely seek commercial settlement. The good management rule which is the ability to reach a reasonable decision after taking into account the best utilization of scarce resource tempers the Commissioners exercise of discretion for dispute settlement. [8] The essential in such discretion exercise is taking into account whether: the entire cost of ligation including the ATO internal costs is overstretched to feasible benefits, having considered the success prospects including tax collection, and the probable cost award, assessed as objectively as feasible, existence of compounded factual/quantum matters in connection, or evidentiary challenges, or existence of genuine uncertainties as to correct law application to facts, adequate of making the case problematic in results on inappropriate for the dispute resolution via the ATT/courts. The course of consultation has unraveled that stakeholders often claim that Commissioner has failed to fully utilize his power when regarding the settlements, particularly in enormous cases whereby substantial settlement offers have been made and subsequently rejected without price reasons. It is believed by the stakeholders that the Commissioner seems to have serious reservation with respect to settlement of some issues owing to perceived preference risks, or scrutiny by Parliament or Australian National Audit Office (ANAO). It is thus suggested that legislation is inevitable to grant the Commissioner a particular power to settle disputes to alleviate. Nevertheless, the overall consensus is that Commissioner already has the sufficient administrative power and the only reform needed as to ensure that he fully and effectively exercise such power in order that he is empowered to interpret as well as apply tax laws in a manner that would alleviate adverse aftermaths for taxpayers as well as to settle disputes based on suitable basis to a given case context. [9] The Commissioner needs to take into account at all cases disputed, whether there is certain public gains in having the issue progresses for judicial determination. If not, he should always give careful regard to whether an issue could be settled by ADR and, if yes, on what framework. Any failure by the Commissioner to do this would be detrimental to ATO and Commonwealth by exposing them to avoidable expenses and costs. The ATO must actively manage the expectations of the taxpayers when they engage in ADR in case there are issues that ATO cannot deliberate or where there are restraints on authority by informing the engaging-taxpayers in advance. ATO must also make sure that it has a team of technically proficient practitioners to effectively engage the taxpayers in valuable deliberations on merits of cases as well as be able to undertake proper assessment of each partys case strengths. In case it is obvious that matters of law and principles cannot be settled at ADR, the parties must be able to confine the process to discussing facts, matters or procedures going forward to allow efficient progression of the case. The ATO representative should never seem to be merely reiterating the position of ATO without regarding taxpayers view viability and unwillingness to put for the corresponding counter offers as this has been a source of frustrations. The taxpayers must be accorded adequate time to voice their perspectives as well as to allow comprehensive consideration of such views voiced. [10] There is a need for improvement to make sure that all parties approach the process of ADR with clear as well as achievable expectations by making the ADR engagement a straightforward and efficient process. There is need for higher and greater clarity for the expectations when the parties are engaging in ADR to help less experienced ATO staff to effectively acknowledge their roles as well as responsibilities when consenting to, and partaking ADR. It is recommended that the ATO should consult the external stakeholders to review its practices to improve the management of expectations when engaged in ADR as well as make sure that the approach of ATO is effective and current. This should encompass, inter alia, precise statement of taxpayers expectations and the ATOs expectation when engaging in ADR as well as highlight the suitable avenues of recourse in case of unmet expectations. [11] It is also recommended that when partaking ADR, both parties must make sure that their corresponding representatives are authorized to deliberate and settle all the elements of dispute, encompassing tax technical and any linked tax debt, besides being fully engaged as well as present in the entire process of ADR to avoid having the ATO decision-maker attending and participating via phone or video conference which hampers the process. It is also recommended that ATO to improve its purpose of opportunities identification to guarantee an improved dispute resolution capability by implementing a standalone system that collate as well as assess the feedback from each party, their corresponding representatives as well as ADR practitioners as to the process effectiveness, including the conduct of all parties when partaking ADR and any suitable improvement suggestions which is then publish by ATO to imbue the confidence of the public in utilizing ADR, internally acknowledge ATOs representative good performance as well as for identification of improvement areas. [12] It is also recommended that the Australian government should amend the TAA 1953, and resultant amendment to additional Acts, to allow ATO to grant the taxpayers, upon requests, time extension for lodging the objection in case the extension is needed for the purposes of allowing the ATO and taxpayer to meaningfully engage in ADR. In consultation with ATO alongside the outdoor stakeholders the government need to impose effective safeguards against potentially unintentional aftermaths like delaying case outcome finalization in appropriate contexts like measures restraining the extension numbers and extension length. References Bentley, D. (1996). Problem resolution: does the ATO approach really work?. Revenue Law Journal, 6(1), 3. Bentley, D. (2006). A Model of Taxpayers' Rights as a Guide to Best Practice in Tax Administration. Budd, C. (2016). Will ADR improve the Australian Taxation Office's dispute resolution processes?. AUSTRALASIAN DISPUTE RESOLUTION JOURNAL, 27(1), 76-83. Deutsch, R. (2017). Senior tax counsel's report: Cross-border related-party financing arrangements. Taxation in Australia, 51(11), 591. Doran, R. (2010). UK considers ADR to resolve tax disputes. International Tax Review. Fekadu, P. (2009). Underlying distinctions between ADR, Shimglina and Arbitration. Justice, A. T. (2006). On The Edge Of Justice. Sokolowski, P., Harding, C. (2013). Managing an ATO audit. Keeping Good Companies, 65(10), 626. Sourdin, T. (2015). Evaluating Alternative Dispute Resolution (ADR) in Disputes About Taxation. Sourdin, T., Shanks, A. (2015). Evaluating ADR in ATO Disputes--Executive Summary. Sourdin, T., Shanks, A. (2015). Evaluating Alternative Dispute Resolution in Taxation Disputes--Final Report. Sourdin, T., Beresford-Wylie, S., March, A., Shanks, A. (2015). Evaluating Alternative Dispute Resolution in Taxation Disputes.