Trust in Charismatic leadership Essay Example

In what ways did the New Right attempt to undermine social democratic Essay

In what ways did the New Right endeavor to subvert social popularity based ways to deal with destitution and government assistance arrangement - Essay Example The convictions were permitted to shape all the political, monetary and social arrangements following exacting Darwinism (Neoliberalism, n.d). Neo-radicalism is a political measurement comprising of two withdrew perspectives that every so often supplement or state something contrary to each idea. The new political conviction by the neo-dissidents underscores the essentialness of the market instrument being predominant as a road for the assignment of assets. Then again, there is an accentuation on the centrality element good faith and opportunity as a method of allotment, aside from the market powers. In this manner, their idea underpins restricted mediation in the budgetary framework by the system. The recommendation attacked by the neo-preservationists premises on the detailing of conditions for the ideal productivity of the private area in the economy. Neo-moderates are probably going to be slanted on requiring a rehash in certification of customary qualities on driving cultural issues and restrict multicultural setting of the general public (Wedd, 2000). The documentation above is proof that while the neo-traditionalists are against government intercession in the market, they would bolster government impedance on issues identified with the lifestyle, which incorporate ethics and the lifestyle. For the market neo-nonconformists, the component of the market can enough address these issues. On destitution, the social popularity based hold that a government assistance state is achieved by the presence of a free enterprise cultural arrangement. Further, it is accepted that an industrialist arrangement makes the phase for wastefulness and wastage. In such an express, the benefits edges from organizations don't represent the government assistance of the down and out, poor people and the handicapped who wind up anguish. The general conviction of the social law based methodology is that the cultural individuals who are solid should deal with powerless cultural individuals. Therefore, the social democrats have a

Graduate College Scholarship Essay Samples - Learn How to Write the Essay You Want!

Graduate College Scholarship Essay Samples - Learn How to Write the Essay You Want!Graduate college scholarship essay samples can help make your work as an academic writing student much easier. It is a daunting task to get through college and graduate school. Some students find it difficult and others who have already graduated from high school have the most difficult time finding jobs.There are not many jobs available in this field of writing. If you want to write articles, online books, or other academic works, you will have to learn how to be a great writer. It is a skill that takes years to develop. The first thing you should know about writing a good academic essay is to begin by reading as many academic essay samples as you can.By taking the time to read academic essay samples, you will be able to learn the skills needed to complete your work. You should also understand that academic essays are not always easy to write. You must learn how to use all the different parts of the w riting process.There are many academic writing students. The ones who have difficulty writing are those who have never written for any amount of time. They often know the rules of grammar, but they cannot come up with ways to explain those rules or to apply them in a logical manner. This is where good essay samples come in handy.Many professional writing teachers make a living of writing for students. Their advice and classroom experience are priceless. You should utilize what they teach you so that you will be able to write in the way that they expect of you.Do not go with the first set of graduate college scholarship essay samples that you see. The reason why you are looking at them is because of the job you are hoping to get after graduation. Many times, the majority of scholarship writers never go on to get jobs in the field. They do their best and simply do not get the job they wanted.Writing for an academic paper is not hard. Many students have trouble coming up with ways to m ake their ideas flow. They also find that it is easier to talk about points they already know than it is to get ideas out of their heads. They do not know how to come up with a clear idea and they do not know how to go about explaining it logically.The best essay samples are those that are well written by someone who has tried to explain things in an organized way. The more well written the piece, the more chances you have of getting an offer for a college or university job. These writing samples will make it much easier for you to learn how to write an essay. It is also a very good idea to read as many different types of academic writing samples as you can.

Automated Floating Point With Spacial Positioning Of The...

EFFICIENT FLOATING POINT WITH SPACIAL POSITIONING OF THE ARTICULATED SYSTEMS FOR AUTOMATIC STABILITY BALANCING S.Sathyasurya P.G Student . Dr G.kannan professor Department of ECE B.S.Abdur Rahman University Chennai, India. Sundaramsurya9@gmail.com kannan@bsauniv.ac.in Abstract The relative positioning of articulated vehicles is identified in the system and also to maintain the load stability of the system is presented. Here the implemented system can monitor the working conditions of the whole system by using MEMS sensor to measure the relative positioning of the system with the load stability on the wireless end device. The system is consists of two wireless devices called Wireless Master Device (WMD) installed on the main†¦show more content†¦Therefore there is a huge need for active and pre-crash safety enhancement systems. Most of the accidents, in Fact occur due to human errors because many operators ignore the machinery safety limits of the system. During the past years there were a lot of safety systems have been proposed for commercial and industrial vehicles for collecting information from the vehicle to model the system dynamic response and prevent the occurring of dangerous working conditions. The secondary device connected to the main device will be monitored continuously using MEMS sensor to identify the dangerous working condition of the system, which can occur when the pitch angle becomes very large that causes jackknifing, which drives the machinery close to its brake/acceleration limit. When roll angle becomes very large, the system may get side slip. When the pitch angle gets large the system may get roll up. To detect these occurrence of situations, the detection system has to measure and track the roll, φT, pitch, ÃŽ ¸T, and yaw, ψT, angles of the main system with the roll, φB, pitch, ÃŽ ¸B, and yaw, ψB, angles of the secondary system to stabilize the load depending on the x-axis values in the mems s ensor. Thus the yaw, ψR, angle is the relative measure of both the main and secondary system to avoid jackknifing of the system. Further these angles are measured by using MEMS sensor that is

The Process And Reliability Of Data - 1293 Words

The aim of this chapter is to report to the readers about the process and reliability of data collected in this study. This chapter is split into three parts; secondary data, primary data, and ethical considerations. In the beginning, the author clarified and justified the approaches of data to provide a clear understanding of the research process. Besides, the details about the sampling choice and size will be explained. At last, the ethical considerations were entailed and assessed to prove the validity and reliability of this study. Secondary Data Though the concept of VR is not modern, the rise of development and application in the hospitality industry is new. The information of current applications was mainly gathered from†¦show more content†¦In this study, mixed-method research was used. Mixed-method research is described as the use of both quantitative and qualitative data collection techniques and analysis procedures either at the same time (concurrent) or one after the other (sequential) (Saunders, Lewis and Thornhill, 2012, P.166). The combination of quantitative and qualitative data is necessary to achieve the third objective of this study, which is to identify the acceptance of customers in Beijing, China, on virtual reality and its usage as a marketing tool. Quantitative method is required to understand the assumptions and acceptance of the customers in this project on a large scale. Qualitative method is also essential to gather people s point of view on hypothesis 6. Mixed method research h as the benefit of gathering more information and worldviews than using only either qualitative or quantitative search (Creswell and Plano, 2011). Survey strategy will enable to generate an enormous number of data. According to Saunders, Lewis and Thornhill (2012) the survey strategy allows you to collect quantitative data which you can analyse quantitatively using descriptive and inferential statistics (P.177). In the survey, qualitative data gathered with open-ended answers. Time horizons According to Saunders, Lewis and Thornhill (2012), cross-sectional study is the study of a particular phenomenon (or phenomena) at a particular time. The author has chosen this method due to timeShow MoreRelatedSoftware Reliability Of Software Standards1116 Words   |  5 PagesSoftware reliability is dynamic stochastic. Unlike hardware, software does not age, wear out or rust, unreliability of software is mainly due to bugs or design faults in the software. The exact value of product reliability is never precisely known at any point in its lifetime. The study of software reliability can be categorized into three parts: Modeling, Measurement improvement. 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Interaction Between Tax Treaties and Domestic Law

Question: Discuss about the Interaction Between Tax Treaties and Domestic Law. Answer: Introduction In this report, an attempt is made to discuss the provisions of section 45 of Singapore Income Tax Act. This section deals with the payments made to nonresidents. This report discusses the purposes of the withholding tax in the context of Singapore. The report discusses the application of withholding tax in the payments that are made to nonresidents. There are certain consequences for making defaulting in withholding tax payments. This report makes discussion regarding the penalty for such nonpayment. There are certain payments that are not subject to withholding tax. These exempted payments are discussed in the report. Further, the report critically discusses and evaluates the application of withholding tax. Purpose of Withholding Tax In Singapore, the applicable tax laws that are Income Tax Act (Chapter 134), Property Tax Act (Chapter 254), Goods and services Act (chapter 117A) and the stamp duties act (Chapter 312). The Internal Revenue Authority of Singapore (IRAS) a board under the Ministry of finance of Singapore is responsible for collecting corporate tax, personal tax, property tax, goods and service taxetc. The Singapore Master Tax guide 2015/16 (34th edition) states that it is necessary to distinguish between resident and nonresident taxpayer because the amount of tax payable depends on the residential status of the taxpayer. The taxpayer is regarded as resident if the following criterias are full filled. The first criteria states that person should reside in Singapore and the second criteria is that the person should be physically present in Singapore for 183 days or more. The third criteria for being a resident is that the taxpayer should exercise employment in Singapore.The taxpayer is regarded as nonresident for the purpose of tax if the taxpayer has stayed in Singapore for 61 days to 182 days or the taxpayer has been employed for less than 60 days. The residents of Singapore are taxed in a progressive basis whereas nonresident taxpayers are taxed in a flat rate as provided later in the report. In case of companies the residential status is determined based on the control and manag ement test. The company is regarded as resident for the purpose of tax if the control and management of the company is in Singapore (Teck et al. 2016). The withholding tax is applicable in Singapore for payment made to non-residents. The nonresident includes the employees, business or partners that are nonresident. In Singapore, the companies are legally bound under Part XII of Deduction of tax at source of SITA to withhold a percentage of payment made to nonresidents. This withhold amounts were required to be deposited with the IRAS and it is called withholding tax (Johannesenand Zucman 2014). It can be said that withholding tax is an effective way of collecting tax from certain group of non-residents. In general, the tax burden lies with thenonresident earning income unless specifically provided in a contract. In this system, the responsibility of the tax reporting and payment is shifted from the nonresident to the resident (Gandhiet al. 2016). The payer withholds a certain percentage of the amount at the time of making the payment. This system has ensured that nonresident taxpayers are unable to avoid their due taxes. Therefore, it can be said that the main purpose of thewithholding taxes is to collect the withholding taxes promptly and effectively from the non-residentsso that government does not lose revenue (Braunerand Baez Moreno 2015). Payments subject to withholding Tax The withholding tax is applied to non-resident companies and professionals. In Singapore a company is considered to be nonresident for the purpose of tax if the company is incorporated in a foreign country. However sometimes company incorporated in Singapore is also treated as nonresident for the purpose of tax (Chauet al. 2014). In case of nonresident companies there are certain types of payments that attracts withholding tax this are discussed below. The payment of interest, fees, commission that are made in connection with any indebtedness or loan under section 45 of the Singapore Income Tax Act. The determination of withholding tax is only relevant for transactions that are deemed to have been conducted in the Singapore. The withholding tax rate that are applied in this case is 15% (Caruana-Galizia and Caruana-Galizia 2016). For example if a loan is provided by foreign bank to entity in Singapore and the entity is paying interest on that loan. Then in such case withholding tax should be deducted from the payments that have been made by the entity to foreign banks. The withholding tax are deducted from the royalty and other payments that are made to a nonresident companies by the application of the section 45A of the SITA. The withholding tax rate that is applied in this case is 10%. For example if an entity in Singapore pays royalty income to a nonresident then in such withholding tax should be deducted at the time of making the payment. Management fees paid to nonresident entity are also subject to withholding tax. The section 12(7)(c) of the SITA states payment that has been made for management or assistance in management of business or profession is deemed to be sourced from Singapore if it is borne by a resident of Singapore. In the case of management fees the withholding tax is determined after considering the facts that are related to double taxation agreement. The withholding tax rate for the management fees is the prevailing corporate tax rate or 17% can also be applied as the withholding tax rate (Dyrenget al. 2015). For example a company in Singapore may hire management consultants from abroad then in such case withholding tax should be deducted at the time of making payment. In case a foreign entity is hired for providing the service like equipment installation, consultancy and others then the payments made subject to withholding tax. It should be noted that withholding tax is applicable only if the work is conducted in Singapore. The withholding tax rate that can be applied in this case is the prevailing tax rate or 17% (Issaand Stull 2014). The entities in Singapore imports equipments then if installation service is provided by a nonresident then in such case the withholding tax is deducted at the time of making payment. The rent received by nonresident company for leasing the movable property in Singapore are subject to withholding tax. The withholding tax rate of 15% is applied for the payment of rent. For example there are certain companies in Singapore that rents movable property from other countries. Then in such case the rent are paid after deducting withholding tax. The payments that are made to nonresident professionals are also subject to withholding tax. In general there is a flat rate of 15% that is applied on the gross income of the nonresident. However there are certain exception in case of payment to nonresident individuals if royalty payment is made or payment is made to directors then withholding tax of 20% is applicable. Payments Exempted from withholding Tax In general withholding tax is applied in case of payments made to nonresidents. There are instances where certain payments are exempted from withholding tax. The details of that are given below: Payments for specialized software The payments that are made for software are regarded as payment of royalty payments and in that case withholding tax of 10% is applied (Morita 2015). However there are certain types of software payments that are exempted form withholding tax. These are software for shrink wrap, software that are downloadable and are used by the end users, license for the sites and software that are bundled with the hardwares of the computer; Dividend Payments The withholding tax is not applied for payments of dividends to nonresidents. Payments made for submarine cable capacity and IRUs The payments that have been made for using the submarine cable capacity is exempted from the application of withholding tax. The withholding tax is not applied to payments made for IRUs. Consequences for defaulting withholding tax There are penalties that are imposed on failure to impose withholding tax on the payments made to nonresidents. The section 45(1) of the SITA provides that every tax deducted is a debt to the government and is recoverable in a manner specified under section 89 of the SITA. It is provided in section 45(3) of the SITA that if a taxpayer fails to deduct tax that was required to be deducted under section 45(1) of the act then in such case the withholding tax is recovered from the taxpayer (Kwanet al. 2016). The taxpayer that have withhold tax from the nonresident is required to submit a form 137 to the IRS. If the taxpayer fails to submit the form or fails to remit the amount deducted from the nonresident then it is considered as a crime committed by the taxpayer. In such case the taxpayer is required to pay the penalty that is three times of the amount withhold from the taxpayer. In addition to this the taxpayer will also liable to pay a fine maximum of $10000 or serve an imprisonment term for not more than 3 years (Spengel 2015). The tax withheld should be paid to the IRS within the due date. In case of late payment penalties are imposed to the maximum of 20% of the tax withheld. If the withholding tax are not submitted within the due date then an immediate penalty of 5% is applied then for each additional completed month penalty of 1% is added. It should be noted that there can be additional penalty to the maximum of 15% (Foster 2014). Evidence from Case Laws The case of ACC V Comptroller of Income Tax (2010) is a significant case related to withholding tax in Singapore. This case is important not only because the word interest have been interpreted by the comptroller to include the payments that have been made for interest rate Swap agreements (Nooret al. 2016). This case is important because of the fact that it was the first judicial test of the assertion of the comptroller that no taxpayer can challenge the withholding tax. The comptroller argued that the withholding tax is mechanism for collecting the tax that are due to the nonresidents (Haberly and Wjcik 2014). The taxpayer is only to act as a paying agent for nonresident and collecting agent for department of revenue. The income tax act provides the opportunity to make appeal against the assessment of tax. The withholding tax is a collection mechanism therefore there is no opportunity for making appeal or bring objection. In this case court observed that interest swap agreement does not give rise to the payment of interest. The court held thatthe letter of demand issued by the commissioner is only an opinion and does not have any actual legal effect. The court further concluded that the responsibility of the commissioner as stated by the income tax act is the assessment and collection of tax (Tinget al. 2016). Therefore the act has not conferred any power on the commissioner to make binding determination of the provision of the law. This was a path breaking case in the withholding tax that have provided the taxpayers the right to challenge the demand raised on the withholding tax. Critical analysis of the effectiveness of withholding tax The withholding is an area that has been continuously overlooked by the individuals and the entities. It is evident from the mistakes made by them in the application of the withholding tax. The penalties that are imposed for noncompliance is significant. Therefore the individuals and entities should be aware of the provisions of the withholding tax so that they can avoid costs that are not necessary (Wiedemannand Finke 2015). The burden of the withholding tax has to be borne by the nonresident therefore for effective application the nonresidents should be made aware of the various provision of the withholding tax. This well help the nonresident to take various exemptions that are existing in the legislation and it is also helpful for them for taking administrative concession. The nonresidents that are required to pay withholding should file tax return so that the income can be ultimately assessed on a net basis (Braun and Weichenrieder 2014). On critical analysis it can be said that withholding tax has helped the government to collect tax from the nonresident in a smooth and timely manner. The revenue loss has significantly reduced as the taxpayer has to bear the liability if the tax is not withhold from the nonresident (Masui 2016). Based on the above discussion it can be said that withholding tax has been effectively applied and this has helped to simplify the process of tax collection and tax administration. However, there are certain suggestions that are provided to improve the application of the withholding tax system and help the nonresident taxpayers. It is suggested that proper steps should be taken to ensure that Form C is completed accurately. It is suggested that assistance should be provided for maintaining good record with IRAS in order to avoid noncompliance and penalty. It is recommended that the tax liability should be reduced if the payer has to bear the withholding tax. The taxpayer should be given more information so that they can use tax treaties for reducing the withholding tax rates. Conclusion Based on the above discussion it can be said that the withholding tax has helped Singapore government to increase its revenue. It can be seen that the withholding tax has been ignored but in recent time therefore it is advised that the government should take steps to ensure that every resident and nonresident are well informed about the withholding tax. Therefore based on the above discussion it can be concluded that withholding tax is critically important for Singapore. Reference Braun, J. and Weichenrieder, A., 2014.Does Exchange of Information between Tax Authorities Influence Foreign Direct Investment into Tax Havens?. Mimeo. Brauner, Y. and Baez Moreno, A., 2015. Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy. Caruana-Galizia, P. and Caruana-Galizia, M., 2016. Offshore financial activity and tax policy: evidence from a leaked data set.Journal of Public Policy,36(03), pp.457-488. Chau, K.W., Wong, S.K. and Yiu, C.Y.E., 2014. International Real Estate Markets. Dyreng, S.D., Lindsey, B.P., Markle, K.S. and Shackelford, D.A., 2015. The effect of tax and nontax country characteristics on the global equity supply chains of US multinationals.Journal of Accounting and Economics,59(2), pp.182-202. Foster, M., 2014.Withholding tax on services: a square peg in a round hole?: an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes(Doctoral dissertation, University of Cape Town). Gandhi, R.H., Trivedi, U., Chandak, G. and Calvin, J., 2016. Changes to India-Mauritius Tax Treaty Affect Investors.Journal of Taxation of Investments,34(1). Haberly, D. and Wjcik, D., 2014. Tax havens and the production of offshore FDI: an empirical analysis.Journal of Economic Geography, p.lbu003. Issa, N. and Stull, J., 2014. Saudi Arabia: Steady Growth amidst New Regulations.The Islamic Finance Handbook: A Practitioner's Guide to the Global Markets, pp.421-432. Johannesen, N. and Zucman, G., 2014. The end of bank secrecy? An evaluation of the G20 tax haven crackdown.American Economic Journal: Economic Policy,6(1), pp.65-91. Kwan, C.Y., Bali, A.S. and Asher, M.G., 2016. Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget.Australian Journal of Public Administration,75(4), pp.409-423. Masui, Y., 2016. Interaction between Tax Treaties and Domestic Law in JapanThe Role of a Coordinating Statute. Morita, K., 2015. Advance Tax Payments And Tax Evasion: A Note.The Singapore Economic Review,60(05), p.1450050. Noor, R.M., Kasim, N., Dangi, M.R.M. and Kadir, Z.A., 2016. Policy and Compliance Issues of Tax System for Shariah Equities, Islamic Finance and Zakat Reporting in Malaysia. InContemporary Issues and Development in the Global Halal Industry(pp. 445-455). Springer Singapore. Spengel, C., 2015. Where do the Netherlands stand in comparison to other countries?. Talmage, M., Puddy, A., Irlicht, L. and Randall, A., 2016. Global Equities Underperformance Disguised as Outperformance.The Journal of Index Investing,7(3), pp.49-56. Teck, T. and Oei, J., 2016. Singapore Master Tax Guide Handbook 2015/2016. 34th ed. Singapore: CCH Singapore. Ting, A., Faccio, T. and Kadet, J.M., 2016. Effects of Australia's MAAL and DPT on Internet-Based Businesses. Wiedemann, V. and Finke, K., 2015.Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and tax incentives(No. 15-014). ZEW Discussion Papers.

King Leopolds Ghost Essays - Congo Free State, Social Philosophy

King Leopold's Ghost Out of sight mind is very convenient. If we don't see what is really going on it is easier for us as consumers to sleep at night. Capitalism, colonialism and slavery are still practiced today, but in foreign countries and in a different manner. Before reading King Leopold's Ghost, when I thought of slavery I thought of the transatlantic slave trade or Africans working as slaves in the US. After reading the book my eyes were open to a whole new perspective on slavery, capitalism and colonialism. When buying a product from a local store, one rarely inquires of the origin of the product's raw materials as well as the working conditions / living conditions of the employees who created it. Our clothes, toys, accessories, and many other items have more history than we decide to realize. Take the designer imitation shoes you bought on sale from Payless for $10. Did ever wonder why or how you could get such a ?Great Deal!? If the tag says ?MADE IN CHINA?, it was produced for very cheap labor possibly by children working and living in conditions we would find unbearable for ourselves. In a way it is slavery, because in poor countries jobs are often scarce and pay is bad. If you have a job you will go to extremes to keep it, not because you like the job, but because you need it to survive. The owner of the business knows that and therefore he or she has a control over your life. This form of slavery is linked directly to capitalism and communism first because capitalism is motivation due to a potential profit. Second because of the Dictators who run the country in such a way to allow those sorts of businesses to stay in production. King Leopold managed to deceive many countries into thinking that his interest in Africa was that of a humanitarian wanting to spread the word of god, when in reality it was his plan to enslave the people to harvest rubber and other raw materials of the region. I think that morally this was very wrong and it should not ever be repeated. When I look at it in a ?get the job done? sort of way it is hard not to give credit to King Leopold. His cruel yet innovative way of doing things got the job done. He wanted money, more power, and the appearance he was a humanitarian. Many of the products currently being produced are results of colonialism. Take Iraq for example, one reason the U.S. Government recently ?liberated? it because we wanted to stop Sadaam's reign of terror. This may be true, but an even stronger reason for the U.S. to send its military to that country is because of the raw material that is so abundant there, oil. Some say that the U.S. was in the wrong by entering Iraq. I feel that since the world today is greatly dependant on oil, it is only a matter of time some country will try to control it. I'd rather be a part of the country that controls it, than the country that doesn't. I don't fully condone this form of colonialism, but I am aware of it and how it has both positive and negative effects on the world and mainly the U.S. population. Without oil our country along with many others would not be able to operate. The country who controls the oil and who can defend itself the best has a great advantage over the rest of the world. The United States currently is in a similar position. Colonialism is defined as a policy in which a country rules other nations and develops trade for its own benefit. This has been going on even before Europeans started conquering and claiming different lands in name of their country. It still occurs today. The U.S. still has many territories in which it is active with forms of colonialism. My opinion on the book really has many aspects. The ?get the job done? aspect was mentioned earlier, but I think that more often our society really unconsciously wants someone to ?get the job done?, but not anywhere close enough for us