Friday, September 20, 2019

Corruption Probe against Prime Minister Nawaz Sharif

Corruption Probe against Prime Minister Nawaz Sharif Panama Papers and Corruption Probe against Prime Minister Nawaz Sharif A case of tax avoidance Panama Papers[1] or Panama leaks refer to information based on 11 million documents involving more than two hundred thousand off shore companies. These documents contain confidential information about financial affairs of various affluent individuals and families across the globe. While some of the offshore entities are legal, some of the shell companies have been used for money laundering, tax evasion and fraud and hiding corruption money. The Panama leaks have led many governments to initiate investigations and legal proceeding against individuals whose names were found to be part of these papers. Prime Minister Nawaz Sharif belongs to the most prominent and one of the richest families in Pakistan. The Sharif family has been actively involved in politics since last 30 years. Nawaz Sharif has served as a 12th Prime Minister of Pakistan in two non-consecutive terms from November 1990 to July 1993, and from February 1997 to October 12, 1999. He is now serving under his third terms as a Prime Minister since June 2013. His brother, Shahbaz Sharif is the current Chief Minister of the province of Punjab. Their third generation is also actively involved in the politics. Panama Papers do not implicate either Nawaz or Shahbaz Sharif. However, these papers do identify in-laws of Shahbaz and children of Nawaz to offshore companies. Nawazs children have been tied to four offshore companies, Nescoll Limited, Nielson Holdings Limited, Coomber Group Inc., and Hangon Property Holdings Limited. The companies acquired luxury real estate in London during 2006-2007. The real estate was collateral for loans of up to $13.8 million according to the Panama Papers. The prime ministers children[2] say the money came from the sale of a family business in Saudi Arabia[3]. The Panama Papers have identified Maryam as the joint owner with her brother Hussain of Coomber Group. The three companies obtained a  £7 million mortgage from the Swiss bank, Deutsche Bank (Suisse) SA and purchased f our appartments in at 118 Park Lane in London. Hassan, the other brother, bought Hangon Holdings and its stock in 2007 for  £5.5 million. Hangon, bought property, financed through the Bank of Scotland, at 1 Hyde Park Place in London.[4] Nawaz Sharif and his family used the services of a law firm, Mossack Fonseca[5], to create their offshore companies. They help their clients in creating complex shell company structures that, while legal, also allow the firms clients to operate behind an often impenetrable wall of secrecy. These offshore or shell companies help the owners to avoid any corporate taxes, withholding taxes, income tax, capital gains tax, local taxes, and estate or inheritance taxes, including gift taxes.   This arrangement is ethical and legitimate as long there is no secrecy or corruption money involved. However, this issue becomes questionable when it involves money laundering by corrupt politicians, public officials and criminal organizations. In Nawaz Sharif s case, few questions arise; what is the real source of this money and did Sharif family paid tax on this money? Recently, opposition parties have filed several petitions in the Supreme Court of Pakistan to investigate charges of corruption against the Prime Minister Nawaz Sharif in connection with Panama Papers disclosures. The Supreme Court has appointed a commission to probe corruption charges against the prime minister. The Court has issued notices to his daughter Maryam, sons Hasan and Hussain, son-in-law Muhammad Safdar, finance minister Ishaq Dar, director general Federal Investigation Agency, chairman Federal Board of Revenue, and the attorney general. The case is still being heard in the court and the court has not reached to a decision as yet. Our paper will focus on ethical issues around undeclared offshore assets and tax evasion and then we will try to reach to a conclusion whether Sharif family can be implicated for tax evasion or not. Lets first examine the ethics of tax avoidance and tax evasion. For our ethical analysis, we will apply Utilitarianism[6] approach and the Deontology[7] approach. The Utilitarianism approach states that ethics of tax avoidance cannot be determined theoretically because this evaluation depends, ultimately, on the quality of the government. The latter approach states that tax avoidance is an unethical behavior, since the result of this evaluation creates an irrational outcome. Despite the fact that the Utilitarianism and the Deontology approaches do not bring a unique result, this examination indicates that, in general, tax evasion is unethical. The only possibility in which tax avoidance would be ethical is when the government is expected to spend the tax revenue in a not good way.   Despite the existence of other relevant approaches on Ethics, these two represent the most studied and examined methods, which usually bring trustworthy results in an ethical investigation, and for this reason, they are appropriate to achieve the objectives of this paper. We will discuss the differences and similarities between tax avoidance and tax evasion, and will depict two recent cases of tax avoidance. Then we will use the theory about Utilitarianism and Deontology, and how these theories can be applied to different approaches of tax avoidance. Before we proceed further, we have to define tax avoidance and tax evasion. Tax avoidance is defined as the use of legal methods to modify an individuals financial situation to lower the amount of income tax owed. This is generally accomplished by claiming the permissible deductions and credits[8].   In 1873 case, US vs Isham, the court gave a ruling that a company cannot be held liable for the activities that are undertaken to reduce the tax burden while following a legal process[9]. This opinion outlines the boundaries of tax avoidance, which is the acceptance that this is a legal way to reduce tax payments; therefore it is a perfectly legal tax structure. However, when an individual or a company exploits the gaps in the tax law and minimizes the tax burden through legal but opposite to the purpose of tax law, then such act is construed as unethical. The offshore or shell companies are a perfect example of clever tax planning to minimize or totally avoid the tax liability. H ence, we can say that tax avoidance is unethical since it uses the gaps in the tax structure that were not expected or perceived by the government. Tax evasion is defined as an illegal practice where a person, organization or corporation intentionally avoids paying his true tax liability[10] .   Tax evasion is unethical as well as strictly illegal. It involves deliberate act of avoiding taxes through violation or circumvention of tax laws. In order to establish whether tax avoidance is a kind of conduct considered ethically right or wrong, it is necessary to make use of the ethical approaches. For the purpose of this work, as indicated above, the Utilitarianism and the Deontology approaches will be applied to tax avoidance. The Utilitarian approach[11] to tax avoidance, the means used to attempt the tax reduction is not taken in consideration. All taxpayer motivations and concerns are not contemplated; the only thing that will be evaluated is the result that a scheme would produce. Hence, to determine whether tax avoidance is a kind of conduct ethically right or wrong, it is necessary to evaluate the amount of utility or disutility it brings to the taxpayer, the State, or the society. A preliminary approach is possible to consider the taxpayer as a winner, and the State, representing the society, as a loser. Following the framework presented, the first duty is to evaluate the gain or loss of utility for taxpayers who undertook a tax avoidance arrangement. For this matter, it is necessary to assume that, for the taxpayer, less tax is always desirable. Thus for the taxpayer there is an inverse relation between its amount of tax liability and its perceived utility. Taken this assumption, and considering no other consequences, when a taxpayer makes use of a tax avoidance arrangement his utility grows considerably compared with his former situation. Therefore, taking the Utilitarianism criteria, for this taxpayer, the use of tax avoidance is an advantageous action and the right thing to do. After establishing that the tax avoidance arrangement increases the taxpayers utility, then it is necessary to investigate whether this scheme also increases the utilities of the State and society. In this case, the State results should be considered as society results, since the tax collected by states is assumed to be appropriate by the entire society, and, as a result, a good for the State is a good for the society. Tax avoidance arrangements as defined in this work reduce taxpayer liabilities and, therefore, reduce State revenue. States are expected to use revenue to pay their current obligations, but also to invest in State equipment to provide better lives to its citizens. However, there not have been any guarantees that the amount of revenue States collect will indeed be used in a desired way for society. In this case, the quality of public administration and state politics are the keys of the utility measure.   So to define if tax avoidance creates more or less utility for the society, it is necessary to evaluate whether this supplementary revenue (that which is paid by the taxpayer in the event he or she does not use the tax avoidance scheme) is expected to have a good use or not. It is not possible to define whether tax avoidance increases the societys utility without defining in advance if the resources obtained will be well spent by the government. As a matter of conclusion, it is possible to settle on the fact that the reduction in State revenue due to the use of tax avoidance schemes led to a reduction in societal utility. Although it is not possible to determine how governments would use the portion of tax avoided, even a little part of the supplementar y money received by the State can be applied in a good way, bringing some marginal benefit to the society. So, according to this reasoning, tax avoidance has a disutility to society, but the extent of its disutility will depend on the specific case analyzed. The question at this point is to weigh the benefit created by a tax avoidance arrangement to the taxpayer, versus the loss it brings to the society, hence determining whether tax avoidance in ethically right or wrong based in a Utilitarianism view. As seen above, the taxpayer views tax avoidance as creating utility and ought to be the right thing to do, but for the society the ethical judgment over tax avoidance relies on the expected quality of the State, and the effective return the revenue can bring to society. Consequently, it is not possible to define in a Utilitarianism view whether tax avoidance is ethically right or wrong, since the consequence of this conduct cannot be applied to all cases, but merely in specific cases under analysis. In short, using the Utilitarianism approach, the ethics of tax avoidance depend on the specific State where tax avoidance is supposed to happen. If the State tends to perform well with the tax revenue, tax avoidance is wrong, because this revenue will bring more utility to the society, even though the taxpayer will lose some utility. On the other hand, if the State manages tax revenue in an undesirable way, the utility created for the taxpayer will overcome the little disutility generated to the society. Using this arrangement will result in the presence of more utility, and therefore an ethical behavior. 44 4.2.2 The Deontological Approach to Tax Avoidance Deontological ethics, or Kantian ethics, points out that an individual ought to observe a moral norm before executing any action. Under this viewpoint, the intention of the individual ought to be in accordance with a moral norm, regardless of the expected and the effective consequences of this act. To apply the Ka ntian ethics is necessary to transform the situation under analysis in a maxim, and then this maxim should be evaluated as if it is a categorical imperative. As showed before, there are three formulations for the categorical imperative, but to analyze this kind of question, only the first formulation has adequacy to the characteristics of the maxim derived to the taxpayers behavior. This first formulation is one in which Kant pointed out that: Act only in accordance with that maxim through which you can at the same time will that it become a universal law. From this formulation, a given situation has to be transformed into a maxim, and this maxim has to be examined in such a way that the subject of maxim would desire that all actors would apply the conduct described in the maxim as a natural and universal law. Thus to value the ethics of tax avoidance, a maxim must be defined. This maxim should represent the conduct of a taxpayer while using this arrangement, and has to be a general statement that could be used in any situation, not only in the specific case. As previously observed, the use of a tax avoidance arrangement is the legal use of the loopholes or the methods not expected by the legislator to reduce taxpayer liabilities. This scheme is broadly considered within the law, nevertheless it is not a desirable scheme for the States due to the reduction in States revenue and for its anticompetitive consequences. In light of these issues, the maxim related to the use of tax avoidance by taxpayers could be defined as: taxpayers always make use of tax avoidance arrangements in order to reduce its tax liabilities. 45 This maxim generalized the taxpayers behavior as if it is a natural law to be applied to all possible actors. It is now necessary to test this maxim faced with the first categorical imperative formulation: Act only in accordance with that maxim through which you can at the same time will that it become a universal law. Under this first formulation, the tax avoidance maxim should be analyzed as if a taxpayer would desire that all others taxpayers in an economy make use of tax avoidance arrangements as a natural law. So, from the standpoint of the taxpayer it is necessary to evaluate if will be it desirable that all others taxpayers use the tax avoidance arrangement in the same way it is using the scheme. As a result, in examining this formulation, this maxim is an undesirable situation, because if all taxpayers reduce their tax liabilities by using a tax avoidance scheme, the total revenue received by a State will decline significantly, forcing the State to act harshly against this situation. For instance, this response can go from increasing the existent tax amounts to creating new taxes to support the obligations. Apart from this consequence, if all taxpayers reduce their liabilities[12], no one will have a competitive advantage, demonstrating that the scheme fails in benefiting any market participant. Therefore, the widespr ead use of tax avoidance arrangements will reduce State revenues to an insufficient level, leading to efforts to somehow increase their revenues, the most common way being elevating the amount collected by the existing tax or to create new taxes altogether. As a result, applying categorical imperatives over the tax avoidance maxim brings the particular taxpayer and others to a situation equal or inferior than before, which denotes that this is not a rational maxim and thus not an ethical action. CONCLUSION Since the beginning of the twentieth century, societies around the world have been demanding more goods and service from states. Aside from demands in goods and services, demands for health care, transportation facilities, energy supply, among others, can also be observed. Also as an important issue, there has been a large and constant claim for more welfare spending. 46 Notwithstanding these demands, people in general refuse to pay more taxes to fund this increasing spending by States: They want more from the State but want to avoid paying for the higher presence of States in their lives. But to refuse to pay these taxes is, as a rule, an illegal act. Although people and organizations do not like to pay taxes, they pay in order to be within the law. As demonstrated in this work, tax avoidance is a kind of arrangement in which someone can reduce his or her tax liability in a legal way. For this reason, this arrangement has become increasingly common, resulting in very impr essive amounts of tax avoidance, and resulting in a reduction in States revenues. In view of these questions, States have been fighting against tax avoidance with real persistence but have not been very effective, mostly because taxpayers tend to have tax specialists ready to take advantage of an inevitable new tax rule that tries to combat tax avoidance. Even when States are truly efficient in setting a tax framework, taxpayers are usually more efficient than States. The most common methodology used by States to tackle tax avoidance is called GAAR, or General Anti Avoidance Rules. As viewed, almost all capitalist countries have some kind of GAAR to deal with the taxpayers who intend to make use of tax avoidance schemes. In this regard, the U.S. anti avoidance system is based in judicial decisions that constructed a framework of tests and theories applied to situations in which illegal tax avoidance is supposed to be perpetrated. In Brazilian cases, although there is not a totally o perational legal framework, the federal and local tax authorities have been using this law structure to fight against these arrangements. Hence, from the legal standpoint, there are not any remaining and relevant questions related to the legality of tax avoidance arrangements. It is recognized by the doctrines and judicial systems that tax avoidance arrangements are within the law. Nevertheless, from the ethical viewpoint, there has been different opinion about the ethics of tax avoidance, namely that it is unethical. 47 Society, in general, tends to consider tax avoidance as an unethical conduct, mainly when confronted with cases related to companies like Apple and Caterpillar, both studied in this work. However, Ethics as a subdivision of Philosophy has methodologies to deal with these kinds of questions. These methodologies are known as Ethical Standards, and among the Ethical Standards there are two that represent the strongest fields in the history of Ethics: the Utilitarianism and the Deontology approaches. In short, Utilitarianism tries to evaluate the ethics of an action by measuring the result of this action, while Deontology is concerned with the intent of the actor not with the result of its action. So, to analyze the ethics of tax avoidance, these two approaches were applied to this kind of tax arrangement. This work found an inconclusive answer using the Utilitarianism approach, but a conclusive answer when using Deontology. By employing the Utilitarianism approach, tax avoidance ethics will depend on the expected quality of the government. The arrangement will be considered ethical if the revenue that the State did not collect would not be used in a good and responsible way. On the other hand, if this revenue that the State did not collect was expected to be used wisely by the government, the use of tax avoidance arrangement by taxpayers will be unethical, morally reprehensive. Using the Deontology approach, after applying the categorical imperat ive to the maxim related to tax avoidance, the result is that tax avoidance is an unethical action. This is considered unethical because its use is not a rational behavior, since the final result does not bring any advantage for this taxpayer and probably results in cost without any return. As stated above, the ethical analysis using the framework developed by Utilitarianism and Deontology philosophers offered an answer to the question asked in the beginning of this work, but this answer was not consistent. These ambiguous results, however, do not invalidate the objectives of this research; they in fact emphasize the necessity to consider both approaches together in other to have a deeper perspective of the question at hand. Despite the differences in the results for countries where the government has a good historical use of the revenue obtained from taxation, both methodologies deny the use 48 of tax avoidance, declaring that this is an unethical behavior. Only in the countries wh ere the government has a bad historical use of the revenue obtained from taxation prompts the Utilitarianism approach to indicate that tax avoidance is an ethical action, but even in this case from a standpoint of Deontology, tax avoidance is still not ethical. The use of different ethical approaches can, as in this case, result in different ethical viewpoints, but, more importantly, the reasoning for this result can clarify the question under scrutiny. Another possibility to better deal with these questions is to extend this work by using others kinds of ethical approaches, like Virtue Ethics and Common Good Ethics. These two approaches, by using distinct methodology and theories, can exam the question here from different viewpoints, achieving maybe dissimilar results, but certainly improving the understanding of the topic The Article 62 of constitution of Pakistan requires a member of the Parliament to be righteous and honest[13]. The Panama Papers have raised a serious question about the integrity of Nawaz Sharif and his family. Final Page Grade: _______ [1] https://en.wikipedia.org/wiki/Panama_Papers#Asia [2] Maryam Nawaz, Hassan Nawaz and Hussain Nawaz (three children of Nawaz Sharif) [3] http://www.wsj.com/articles/pakistan-prime-minister-upgrades-probe-into-panama-papers-affair-1461344499 [4] http://www.bbc.com/news/world-asia-36092356 [5] https://vgsomnews.wordpress.com/2016/04/29/panama-papers-leak-and-ethics-of-tax-havens/ [6] The utilitarian approach, also called utilitarianism, is essentially a moral principle that asserts that morally correct actions are those that provide the greatest volume of benefits over harms for the majority of people [7] Deontology (or Deontological Ethics) is an approach to Ethics that focuses on the rightness or wrongness of actions themselves, as opposed to the rightness or wrongness of the consequences of those actions (Consequentialism) or to the character and habits of the actor (Virtue Ethics) (http://www.philosophybasics.com/branch_deontology.html) [8] http://www.investopedia.com/terms/t/tax_avoidance.asp [9] Assaf Likhovski (2008, p. 52) [10] http://www.investopedia.com/terms/t/taxevasion.asp [11] https://www.researchgate.net/profile/Muel_Kaptein/publication/228174813_Three_General_Theories_of_Ethics_and_the_Integrative_Role_of_Integrity_Theory/links/543196ad0cf27e39fa9f93ea.pdf [12] http://eml.berkeley.edu//~saez/course/Slemrod,Yitzhaki%20PE%20Handbook%20chapter.pdf [13] http://www.na.gov.pk/uploads/documents/1333523681_951.pdf

Thursday, September 19, 2019

Andrew Marvells To His Coy Mistress Essay -- Poem Poet Coy Mistress M

Andrew Marvell's To His Coy Mistress Andrew Marvell writes an elaborate poem that not only speaks to his coy mistress but also to the reader. He suggests to his coy mistress that time is inevitably ticking and that he (the speaker) wishes for her to act upon his wish and have a sexual relationship. Marvell simultaneously suggest to the reader that he/she must act upon their desires, to hesitate no longer and  ³seize the moment?before time expires. Marvell uses a dramatic sense of imagery and exaggeration in order to relay his message to the reader and to his coy mistress. The very first two lines of the poem suggest that it would be fine for him and his mistress to have a slow and absorbing relationship but there simply isn ¹t enough time. He uses exaggerations such as  ³Love you ten years before the Flood?and  ³An hundred years should go to praise?  ³Two hundred to adore each breast; But thirty thousand to the rest.? These exaggerations imply that the speaker would wait many many years until his coy mistress was ready, but there isn ¹t enough time. The reader can also visualize the deep love the speaker contains for his coy mistress through the imagery. For example, the speaker suggests that his vegetable love should grow, and vegetables only get larger and more ripe as they grow, analogous to his love, but vegetables grow very slow. His love is so great that it would grow  ³vaster than empires, and more slow? meaning that if there was enough time, his love for her would be i...

Wednesday, September 18, 2019

Essay --

Amanda Korah P.1/Gwizdala February 26th, 2013 A Long Way Gone In Class Essay A Long Way Gone by Ishmael Beah is a memoir of a young, emotionally distraught child soldier who takes his audience through his mental and physical journey to his eventual escape of the Civil War in Sierra Leone. For the past few days, our World Literature class have been trying to figure out/argue what category A Long Way Gone falls under. In Tim O'Brien's book, The Things They Carried, he distinguishes between two types of stories: (1) stories that need to be real and (2) stories that rely on the emotional truth. To me, A Long Way Gone is a novel that relies on the emotional truth and should be read as such; it relies on the emotions of human beings for the story to be understood as it was written by a boy like one of us. Initially I was not sure what the emotional truth was, so I googled the definition and got that, â€Å"an emotional truth is writing in such a way that readers not only learn the facts of an event, but can feel the joy, sorrow, anger, envy, love, hate, poigna ncy that the participant feels.† And I believe that a story that relies on the emotional truth is not any less significant than stories that strictly state the truth. A story told using emotional truth/validity is a story that, in my opinion, offers more of the real picture than that of a story that doesn’t tug on the emotions of a reader and just blatantly state the true happenings of an event. I’ve come to terms that there is a possibility of a stretch in truth in A Long Way Gone. Listening to the arguments made throughout the discussion, there is evidence out there to counter some of the statements made by Ishmael Beah in his memoir (i.e. Being a child soldier in 1995 ... ...ay because we are emotionally vulnerable beings who respond more to emotions rather than the real situation. We believe everything is ok when someone expresses happiness, and we think things are going bad if someone expresses sorrow. We acknowledge situations, and we react to the emotions felt about a particular situations, which is why Ishmael Beah’s A Long Way Gone is categorized as a story of emotional truth, it relies on our emotions to bring awareness to not only his life experiences but problems that went on in the world, and problems that still may be going on in the world. We must view this emotional truth story as valid as one that tells us a straight up truth, the reason why this book was made an emotional truth is so that we have a better understanding (and we understand better) about our surroundings, in a way that we would understand to the fullest.

Tuesday, September 17, 2019

Fad Diets: Look Before You Leap Essay

Association. â€Å"Fad diets are a short-term, quick-fix approach to weight loss that don’t work over the long haul. These diets tend to over-promise results but don’t deliver. Food choices are often monotonous, and caloric intake may be very restricted, so that once the novelty wears off, so does the motivation to continue.† Even the U.S. Department of Agriculture (USDA) has recognized the huge popularity of fad diets, and in February it sponsored the Great Nutrition Debate, a discussion panel that featured popular diet book authors as well as nutrition and weight loss researchers. While the panelists agreed that Americans are too fat, there was no consensus about the best way to lose weight and keep it off-although it led to interesting and sometimes heated debate. In the end, USDA indicated that it might be time for government researchers to evaluate the various diets to help sort fact from fiction. There is a dire lack of scientific research to corroborate the theories expounded in the majority of diet books currently on the market. Most promise weight loss programs that are easy, allow favorite foods or foods traditionally limited in weight loss diets without limitations, and do not require a major shift in exercise habits. Often, adds Sachiko St. Jeor, PhD, RD, Director of the Nutrition Education and Research Program at the University of Nevada School of Medicine, â€Å"fad diet book authors take a scientific half-truth that is complex and use that as the basis for their arguments.† Authors may simplify or expand upon biochemistry and physiology in an effort to help support their theories and provide a plethora of scientific jargon that people do not understand but that seems to make sense. And few, if any, offer solid scientific support for their claims in the form of published research studies. Instead, most evidence is based on anecdotal findings, theories, and testimonials of short-term results. Some of the most popular diets to hit the news wires these days are those that promote low carbohydrate and high protein intakes and promise significant weight loss. These diets are nothing more than low calorie diets in disguise, but with some potentially serious consequences. Following a low-carbohydrate, high-protein diet will encourage the body to burn its own fat. Without carbohydrates, however, fat is not burned completely and substances called ketones are formed and released into the bloodstream. Abnormally high ketone levels in the body, or ketosis, may indeed make dieting easier, since they typically decrease appetite and cause nausea. However, ketosis also increases the levels of uric acid in the blood, which is a risk factor for gout and kidney disease in susceptible people. Additionally, notes Dr. St. Jeor, â€Å"following these diets can result in dehydration, diarrhea, weakness, headaches, dizziness, and bad breath, and over the long term, can also increase risk of atherosclerosis and osteoporosis.† Here’s a rundown on some of the more popular high-protein, low-carbohydrate diets that are making headlines. Sugar Busters! By H. Leighton Steward, Sam S. Andrews, MD, Morrison C. Bethea, MD, and Luis A. Balart, MD Premise/Theory:Sugar and certain carbohydrates (those with high glycemic indices) are toxic to the body causing blood sugar levels to rise and increasing the levels of insulin production, thereby prompting fat storage and weight gain. Supposedly, decreasing sugar intake can help people lose weight and decrease body fat, no matter what other foods are eaten. Dietary Recommendations: * Eliminates refined and processed carbohydrates, especially sugar and white flour and all foods made from these ingredients. Also eliminates foods like potatoes, corn, white rice, beets, carrots, corn syrup, molasses, honey, soft drinks, and beer. * Encourages consumption of whole grains, low-glycemic-index carbohydrates (high-fiber vegetables and fruits), and lean meats with no restrictions on protein foods. * Authors claim that washing food down with liquid does not allow for proper chewing. Claims excess fluid with meals also dilutes digestive juices and can result in partially digested food. * Average intake of calories is 1200 calories/day distributed as 30 percent carbohydrate, 32 percent protein, and 28 percent fat. Recommended calorie intake in this diet is low, accounting for short-term weight loss. Concerns: * There is no scientific basis or published data for the Sugar Busters! weight loss theory. The explanation of insulin’s role in weight gain that is provided is simplistic. The body does produce insulin in response to a rise in blood sugar levels, but it does not promote storage of fat unless excess calories are consumed. * There is no scientific evidence supporting the claim that the consumption of fluids during meals negatively affects digestion. Drastically decreasing dietary intake of carbohydrates forces the body to burn reserves of stored fat for energy, a condition known as ketosis, which leads to decreased hunger and a metabolic advantage. Dietary Recommendations: * Limits carbohydrates to 20 grams/day for the induction phase of the diet and 0 to 60 grams/day in the ongoing weight loss phase. Carbohydrate intake ranges from 25 to 90 grams/day in the maintenance diet. * Unlimited quantities of protein foods and fat-steak, bacon, eggs, chicken, fish, butter, and vegetable oil-are allowed. Avoid or limit carbohydrates, specifically breads, pasta, most fruits and vegetables, milk, and yogurt. Concerns: * No published scientific studies support the diet claims. * Offers extremely limited food choices. Diet is nutritionally unbalanced and excessively high in protein, fat, saturated fat, and cholesterol. * Promotes ketosis as a means of weight loss. * Suggests that a high-saturated-fat, low-carbohydrate diet does not have an effect on lipids. * Dehydration is possible if large amounts of water are not consumed. * Diet is low in calcium, magnesium, potassium, vitamin C, and folate (dietary supplements are recommended). Enter the Zone By Barry Sears, PhD Premise/Theory: The â€Å"zone† is a metabolic state in which the mind is relaxed and focused and the body is strong and works at peak efficiency. A person in the â€Å"zone† will allegedly experience permanent body fat loss, optimal health, greater athletic performance, and improved mental productivity. Insulin is released as a result of eating carbohydrates and leads to weight gain. Because food has a potent, drug-like effect on the hormonal systems that regulate the body’s physiological processes, eating the right combination of foods leads to a metabolic state (lower insulin levels and lower eicosanoid levels) in which the body works at peak performance and which results in decreased hunger, weight loss, and increased energy. Dietary Recommendations: * To get into the â€Å"zone,† rigid quantities of food, apportioned in blocks and at prescribed times, are recommended in a distribution of 40 percent carbohydrate, 30 percent protein, and 30 percent fat. Meals should provide no more than 500 calories and snacks less than 100 calories. * Food should be treated like a medical prescription or drug. * Menus suggest lots of egg whites, nuts, olives, peanut butter, and monounsaturated fats and large amounts of allowable (low-glycemic-index) fruits and vegetables.Alcohol is okay in moderation, but â€Å"zone† followers are advised to avoid or limit carbohydrates, especially pasta, bread, high-glycemic-index fruits and vegetables such as carrots and bananas, saturated fat, and arachidonic acid. * Diet averages 1,300 calories per day, although some menus may run as low as 850 calories. Concerns: * Oversimplifies complicated physiological processes. For example, eicosanoids are one part of a complex system, and no studies suggest that they are dangerous or cause disease. * The metabolic pathways explained in the book that supposedly connect diet, insulin-glucagon, and eicosanoids are not found in standard nutrition or biochemistry texts. The premise that any type of diet completely controls insulin and glucagon secretion is not supported by current nutrition or biochemistry knowledge, nor is the theory that the insulin-glucagon axis controls production of eicosanoids. * Relies upon unproven claims based on case histories, testimonials, and uncontrolled studies that are not published in peer-reviewed journals. Although all of these diets may promote short term weight loss, their long term effectiveness is a different story. The bottom line for lasting and healthful weight loss is a varied diet, reduced caloric intake, and regular physical activity. â€Å"The truth is that losing weight permanently takes work. It’s not glamorous-eating habits need to change and activity usually needs to increase,† notes Quagliani. â€Å"If a diet sounds too good to be true, it probably is.† Glossary Arachidonic acid: fatty acid precursor for eiconsanoid production. Eicosanoids: biologically active class of compounds that are involved in a wide range of regulatory processes such as synthesis of certain fatty acids. Glycemic index: a ranking of the effect on blood glucose of the consumption of a single food relative to a reference carbohydrate (e.g., white bread or glucose). Glucagon: has an effect opposite to that of insulin. Insulin’s and glucagon’s opposing effects help maintain carbohydrate metabolism in a steady state. Tips on Spotting Fad Diets Claims or implies a large or quick weight loss of more than 1 to 2 pounds per week. Slow, gradual weight loss increases the chance of weight loss success and of keeping weight off over the long term. Promotes magical or miracle foods. No foods can undo the long-term effects of overeating and not exercising or melt away fat. Restricts or eliminates certain foods, recommends certain foods in large quantities, insists on eating specific food combinations, or offers rigid, inflexible menus. Implies that weight can be lost and maintained without exercise and other lifestyle changes. Relies heavily on undocumented case histories, testimonials, and anecdotes but has no scientific research to back claims. Contradicts what most trusted health professional groups say, or makes promises that sound too good to be true.

Monday, September 16, 2019

Different Contexts In Communication Essay

†¢Social – When in a social environment you are more than likely around people who know your personality and how you communicate, if that is with jokey sarcasm, dramatic actions, being load, quietly thoughtful or any other way in which you may use your communicational skills. Because of the friendship you will have with these people and the want they feel to spend social time with you, they will understand your ways, accept them, and that is how you are able to be yourself in a comfortable relaxed atmosphere. †¢Professional – Meetings, talking with other parents/members of staff/students/outside agencies. All require professionalism; the way in which you conduct yourself should be with a friendly, but not formal attitude. Respect, listening, interest and understanding should be shown by you in body language, questions, answers and possible solutions. In some of these meetings important issues can irises and it is important that no matter what the subject is you take a high interest at getting any issues dealt with, but always keeping the situation calm and none threatening. Sarcasm, inappropriate jokes and other behaviours should be left to use in your social time; this is not the place for informal attitudes, a professional stance is required, with a level amount of understanding and respect. †¢Cultural – If a meeting has been arranged with people of a different culture if possible a little research into acceptable communicational behaviour would help, but being careful not to assume a stereotype attitude. If there is going to be a language barrier, provisions should be made. In some cultures they have very different ideas on what is offensive and polite. For example shaking hands to me is a polite way to say hello and introducing yourself, but there are cultures that find this rude, along with eye contact, (which is a big way to show you are listening in our culture) also the way in which you may be dressed could cause affence. When any of these skills in which you should conduct yourself in are crossed, this could leave the other member in your party feeling offended, unable to have the confidence to express what they are feeling and lose the trust to be able to come to you with a problem again.

Sunday, September 15, 2019

Project Proposal for Ministry of Trade Web Portal

COMPUTER SCIENCE DEPARTMENT PROJECT PROPOSAL FOR MINISTRY OF TRADE WEB PORTAL PRESENTED BY: RAHAB WAMBUI KIARIE REG NO: SP13/20526/08 COURSE CODE: COMP 402 PRESENTED TO: MR. OMWOYO SUBMISSION TIME: OCTOBER 2011 A project proposal submitted in partial fulfillment of the degree of Bachelor of Science in Computer Science of Egerton University. Table of Contents ABSTRACT3 CHAPTER ONE: 1. 0 INTRODUCTION4 1. 1 PROBLEM STATEMENT4 1. 2 OBJECTIVES5 CHAPTER TWO: 2. 0 LITERATURE REVIEW5 2. SCOPE OF THE SYSTEM6 STARNDARD REQUIREMENT6 3. 0 SYSTEM REQUIREMENT6 3. 1) HARDWARE REQUIREMENTS6 3. 1. 1) APPLICATION PROGRAM6 3. 1. 2 Operating System6 CHAPTER FOUR: 4. 0 DEVELOPMENT PROCESS7 4. 1 PROJECT SCHEDULE AND BUDJET8 4. 1. 1 PROJECT SCHEDULE8 4. 1. 2 PROJECT BUDGET9 4. 1. 3 REFERENCES10 ? ABSTRACT As envisaged in Kenya’s vision 2030, trade will be one of the key sectors to drive economic development of our country. The sector is the link between consumption and production within the economy and contributes towards the employment and wealth creation.There are tremendous potentials for trade to play a central role in driving and sustaining growth and poverty reduction in Kenya. The Micro, Small, and Medium Enterprises (MSMEs), cuts across all sectors of the Kenyan economy but face various development challenges like overreliance on agriculture which mainly depends on unpredictable weather, underdevelopment of Information, Communication and Technology and lack of market information of local goods both locally and internationally.This project will provide a solution to investors and MSMEs by providing information on the various investment opportunities available in Kenya apart from agriculture, know about the various trade policies to avoid unfair trade and also provide a platform where local companies can upload their company profiles and the ministry promotes their products at trade fairs at an international level. CHAPTER ONE: 1. 0 INTRODUCTIONThe Ministry of Trade†™s current mandate is: Trade development policy; Development of micro and small business; Fair trade practices and consumer protection; Private sector development and international trade affairs. The ministry will champion the promotion of both domestic and foreign trade through creation of an enabling business and investment environment as highlighted in this project proposal. The purpose of this proposal is to explain in detail the aim of the project, the methods used in the implementation of the system, scope of the system and budget and time schedule for the implementation of the project.It begins with the introduction which introduces the system to be developed. The next part is the problem statement, the literature review, the scope of the system and the requirements for the system. In the scope of the system we have the system functionalities and its limitations. Since the system is to be developed within a located time frame and budget constraint, it is imperative that the proposal also contains the budget and time schedule. This explains the time schedule for the system and also the budget for the system. . 1 PROBLEM STATEMENT Kenya trade industry faces a number of challenges: unsound business regulatory framework leading to multiple licensing and heavy or cumbersome regulations for SMEs which in turn leads to high cost of business transactions; Lack of comprehensive trade information on the existing and emerging markets to investors and SMEs. Lack of sound business managerial skills and exposure to international best business practices has hampered the growth of the MSE sector.To overcome the problem a system needs to be developed with the springboard objective of providing Kenyans with a centralized location where they can get trade information and thus lead to economic growth and realization of vision 2030. 1. 2 OBJECTIVES 1. To develop a successful Ministry of Trade web portal 2. To identify conditions for successful implementation of a new impr oved system. 3. To enhance access of trade information to Kenyans. CHAPTER TWO: 2. 0 LITERATURE REVIEWHaving collected information on the ministry of trade I was able to define the main drawbacks associated with the services of the industry. Information sharing between the ministry and the business people is not easy. Enormous opportunities exist in the domestic, regional and international markets. These opportunities should be fully exploited through the systematic promotion of Micro, Small, and Medium Enterprises (MSMEs) and providing information to them.It is crucial to note that as trade becomes free and global, technological innovations will become increasingly important, offering consumers more and more options at cheaper prices in the country and all over the globe. With this system in place all the requests for trade information, will be available to recipients at any given time. Therefore potential users’ are:- oInvestors both local and international. oConsumers. oOt her ministries in the government that work closely with ministry of trade. oOwners of small and medium sized businesses. 2. SCOPE OF THE SYSTEM The web portal will aid in the availing all the details of the trade industry. It will, as its name suggests, be place where the ministry can interact with the general public on matters pertaining its mode of operation. There are several issues about the system’s scope. STARNDARD REQUIREMENT The requirements include the following: 1. Computers 3. 0 SYSTEM REQUIREMENT 3. 1) Hardware requirements ?Processor – Pentium IV with 2. 0 GHz or higher ?Memory – 1GB of RAM or more ?Hard Disk size – 320 GB for host, 20 GB for client 3. 1. ) Application program Programming: PHP and JavaScript, Database design: MySQL, Interface: Macromedia Dream weaver, Macromedia fireworks, Macromedia Flash, Web browsers: Mozilla Firefox, Internet explorer, Web server: Apache, System: Linux and Windows. 3. 1. 2 Operating System ?Windows XP (32 -bit), Vista(32 – 64-bit), or Windows 7 (32 – 64-bit) ? Linux CHAPTER FOUR: 4. 0 DEVELOPMENT PROCESS The program development process will involve a number of steps as shown in the flow diagram below: 4. 1 PROJECT SCHEDULE AND BUDJET 4. 1. 1 Project scheduleMinistry of Trade web portal is a large project that can be accomplished in a period of six months which equates to two semesters. The initial loading of the system with data takes place at the commissioning of the system. A complete schedule is as below. Period/TimeActivityDescription November 2011 Acquisition of use ¬ful Resources. This involves collecting the useful facts from the ministry of Trade November 2011Databases Design Building individual databases, tables and individual record sets and loading with sample test data. December 2011 o January 2012Defining Record setsInvolves defining relations of data within various databases and means of accessing them February 2012Creating a Graphi ¬cal User Interface Involves creating user inter ¬face that users of the system will use to search for information March 2012TestingInvolves testing the system with sample data and correcting any anomalies especially in the database design if any. April 2012Loading DatabasesInvolves clearing databases with test data and loading with actual data. May 2012Commissioning the System This involves deployment of the system, hosting it so that it can be accessed by anybody.Table 1) Project schedule 4. 1. 2 PROJECT BUDGET PARTICULARSQUANTITYUNIT PRICE (Kshs)TOTAL COST(Kshs) 1Transport 5000 2Storage devices flash drive, CDs2 GB Flash Drive 2 Compact Disks 1,000 252,000 50 3Printing expenses1000 4Stationery2 A4 Books 2 pens 100 25200 50 5Computer Machine and softwareAvailable but limited 6Internet costs 2000 7Airtime6000 TOTALKshs 16,300 Table 2) project budget 4. 1. 3 REFERENCES ?Ministry of Trade Strategic Plan 2008-2012. ?Hawryszkiewycz, I. (1998), Introduction to System Analysis and Design, Prentice Hall, A ustralia.

Saturday, September 14, 2019

Cultural imperialism

This concept of cultural Imperialism is the argument that a large bulk of media products flow from the West, especially the United States, and so powerfully shape the cultures of other nations that they amount to a cultural form of domination† (Croteau, Hoynes, and Milan Location 8298).In this essay I will explain whether or not this concept provides a useful framework to understand global media, what the strengths and weaknesses are, and will provide example from ll aspects of this concept Cultural Imperialism is the extension of a countries power and influence on many other nations through, in this case, media production. Western corporations embed values and images of Western society in the media products sold. The United States has, for many years, been the most dominant nation when it comes to media and the production of media.American films and music dominates the world's media and could be found in almost every country. â€Å"There Is no denying the overwhelming presenc e that U. S. culture has in other countries. American television, films, and music are common In most societies across the globe. â€Å"(Croteau, Hoynes, and Milan Location 8298). For an example, you don't see many artists from Spain coming to the united States on tour and performing at Madison Square Garden.However, you do have many artists from America (most of the main artists), like Pitbull and Miley Cyrus, going on tour in almost every continent. â€Å"For example, global music stars such as Michael Jackson and Lady Gaga were able to sell albums regardless of linguistic differences. † (Croteau, Hoynes, and Milan Location 8298). There is a big reason why this cultural imperialism lies in the hands of the United States. That is because of the substantial budgets that the U. S projects have.This concept provides a useful framework to understand global media. Since the U. S. has all of this money from the constant consumption of their product, they have the money to afford technological Innovation. â€Å"All these things are very expensive to produce† more expensive than most non-U. S. production studios can afford. † (Croteau, Hoynes, and Milan Location 8433). One reason why some U. S. media products have been so successful is that U. S. projects tend to have substantial budgets, resulting in very creative and attractive production values.Therefore, since some nations simply do not have the resources to develop the infrastructure necessary to produce high-quality media products, like the ones produced in the U. S. , it is basically cheaper to buy U. S. made products to produce their own, which yet again leaves the U. S as the dominant media producer. However, there are a few weaknesses with the limitations of cultural imperialism. These limitations are: 1) It does not distinguish different types of media. U. S. products dominate sectors, such as the movie Industry, while other media continue to be mostly local, such as print. ) It assume s a passive audience, which means that we do not know If the other countries are Interpreting U. S. media products differently or as Intended by the media. 3) underestimates the role played by local media producers. Locally produced media content, flnely attuned to local culture, tends to De enormously popular. Local producers nave In some cases successTully competed ith the global media companies by providing local alternatives that distinguish themselves from international media fare. The biggest example of a vibrant film industry outside of the West is not new at all. â€Å"Bollywood,† the section of the Indian film industry specializing in Hindi-language films, is based in Mumbai and dates back to the silent film era of the early 20th century. † (Croteau, Hoynes, and Milan Location 8419). In conclusion, cultural imperialism is the extension of a countries power and influence on many other nations through, in this case, media production, which is ominated by the U. S .Since they have the substantial budget to effective create new technological inventions and continuously creating the highest profitable films and music, no other country is able to compete. â€Å"The basic argument of the cultural imperialism thesis was that Western media products introduced into other countries, especially â€Å"developing† countries, contributed to a decline in local traditional values and promoted, instead, values associated with capitalism. † (Croteau, Hoynes, and Milan Location 6322)