Listing Securities

Listing of Securities Chapter Objectives ? To understand the concept of listing of securities ? To know the criteria for listing shares ? To learn the listing procedure ? To understand the concept of delisting Concept of Listing of Securities ?It means the admission of shares of a public limited company on the stock exchange for the purpose of trading. ?A company intending to have its shares listed on the stock exchange has to write an application to one or more recognised stock exchanges. ?A company becomes qualified to list its shares after getting the prior permission from the stock exchange. Some of the advantages of listing of securities are: ? Liquidity Best prices Wide publicity ? Some disadvantages of listing of securities are: ? Subjected to various regulatory measures ? Expensive exercise Criteria for Listing A company that wants its securities to be listed in the stock exchange has to fulfil certain minimum requirements, such as: ? Minimum issued capital: A company shoul d have minimum issued capital of Rs. 3 crores and the minimum public offer must be of Rs. 75 lakhs. ?Listing on multiple exchanges: It is essential for a company to get listed in the stock exchange if its paid up capital is above Rs. crores. ?Number of shareholders: A company must have a minimum ten shareholders. ?Articles of Association: The Articles of Association must be prepared in line with the sound corporate practice of a company. ?Advertisement: A company during the subscription period must not advertise by thanking the public for their overwhelming response. ?Applying mode: A company must issue a prospectus, which provides information on how the investor should apply for the shares. ?Public offer size: A company, in the first page of the prospectus must state the size of the public offer and the value of shares. Listing ProcedureTo get the listing permission from the stock exchange, a company has to undertake the following steps: ?Preliminary discussion: A company must have a detailed discussion with the authorities of the stock exchange in order to acquire complete knowledge about the various formalities to be completed for listing of securities. ?Articles of Association approval: A company must fulfil the following requirements in order to get the Articles of Association approved by the stock exchange authorities: ?It must use a common form of transfer. ?In case of distributing dividends, it must comply with Section 205-A f the Companies Act. ?The free dealing of shares must not be restricted by any provision. ?Draft prospectus approval: It is very essential for a company to get its draft prospectus approved from the stock exchange authorities. A prospectus must contain all the information required by the stock exchange. Listing Application ?A company that wants to offer its shares through the prospectus must file an application to the stock exchange. ?A company has to file following certificates alongwith the prospectus: ?Three certified copies of the memorandum and articles of association, and debenture trust deed. A copy of every report, balance sheet, valuation, court order, etc. as specified in the prospectus. ?Certified copies of underwriting, brokerage and sales managers’ agreement. ?Copies of agreements with the financial institutions. Listing Fee ?It is a fee charged by the stock exchange from the company for permitting the company’s securities to be traded in the exchange. ?It varies from major stock exchanges to regional stock exchanges. ?It also varies due to the equity base of the company. Listing of Right Shares A company has to fulfil certain formalities in case of isting right shares in the stock exchange, such as: ? ? ? ? ? A company must inform the stock exchange about the date of meeting with the Board of Directors for considering the proposal of listing right shares. A company must obtain the consent of the shareholders by passing on a special resolution. A company must file a letter of offer that provides the financial information about the current market price of the share. A company must file a letter of offer within six weeks. A company must file a specimen copy of the offer letter to the stock exchange. Delisting It is the removal of a company’s shares from the listing in the stock exchange. ? Delisting can be of two types: ? Compulsory: The causes for compulsory delisting are as follows: ? Non-payment of the listing fee ? Non-redressal of grievances ? Unfair trade practices carried on by the managers ? Voluntary: The causes for voluntary delisting are as follows: ? ? ? Business suspended Mergers and takeovers Small capital base Chapter Summary By now, you should have: ? Understood the concept of listing of securities ? Learnt the procedure of listing of securities ? Understood the concept of delisting

Racial Ethnic Groups in the United States

Even in 2013 racism and ethic differences are a struggle in the United States. This is mainly due to the fact that unlike fifty years ago when the country was split just black and white, there are now more races involved. Granted, the generations now are much more knowledgeable about the ethic differences, most don’t see any harm in a person judged based on their skin color. However, those who do still find it a problem have taken it to the extreme to let their opinions be known.Take for instance in week five’s reading; the hate that was betrayed against Asian Americans in the radio show where over two dozen Asian Americans were physically injured, thirteen of which had to go to the hospital because their African American classmates decided to fight. However that is not the worst part of that situation. Instead of the security guards and teachers doing something to stop the hate, they let it continue. And this is in every race. Many people in today’s day and age tend to pick more on the Latino groups of America.This is mainly due to the fact that a lot of them are not in the United States legally. Included in these races are people of Mexican, Puerto Rican, and Venezuelan heritage. The main reason for many of these immigrants to come to the United States is to receive a better life. But with this immigration mainly fail to assimilate properly to their local neighborhoods to live the American way. By assimilating in the United States one is able to adopt the cultural traits and/or identity of the host group, Americans, and/or integrate into the primary networks and secondary organizations of the host group.  (Feagin and Feagin)While coming into the country illegally the Latino race automatically puts a bad taste in most American’s mouths because on top of them coming into the country without proper paperwork, they take away jobs that could be used for other Americans simply because Latinos are known for taking a lower pay so that th ey may be paid in cash verses check based on the simple fact that they do not have proper documentation to be working in the United States. According to Milton Gordon, author of the influential Assimilation in American Life, there are many problems with assimilation.This though involved mainly European groups coming into the United States that they were not willing to adjust to the living styles of another country. This being the main problem of immigrants is that they will not forego racial difference to fit into the country. Gordon suggested that this will be the main problem with America in the future. (Page: 31, Racial and Ethnic Relations Census Update, Ninth Edition, 9E by Clairece Booher R Feagin and Joe R. Feagin, Pearson) This of course is not the case with all Latinos though.There are many people of these races that live in the United States legally that are hardworking and want to the properly the American way. These are the kind of people though that end up getting left in the dust because not many realize that some people want to be a part of the country to that extend. These Latin Americans have fully comprehended the concept of acculturation, or cultural assimilation, which is the change of one group’s important cultural patterns to those of the host or dominant group. (Feagin and Feagin) This doesn’t mean though that Latin Americans, or any race, have to give up their entire cultural habits.It simply means that they understand that they came into a different country and they respect the fact that some things culturally are done differently. For instance there were many situations brought up in the video on 60 Minutes regarding the American Canal. Americans see that canal as a water source for their vegetables in the winter, however those from Mexico see it as a dangerous way into the United States. This is of course a problem between the two races because the Americans don’t feel they need to alter the safety  of the cana l so that Mexicans don’t continue to keep drowning in the water in attempts to get into the country illegally.Asian Americans have a huge burden on them just like the Latino races but it’s not as much as being considered â€Å"illegal†. Their pressure is more of an educational outlook. They are expected to excel in school and get great grades at high education at the best colleges. Some of this plays into their benefit though considering the life they will be able to live by better educating themselves. They are pressured with these expectations through their own families though too.For instance it is assumed that if a Caucasian American meets an Asian American while they are at school, such as college, it may be assumed that the Asian American is good at math. It might not be verbally said, but as Americans that is a trait that Asian Americans have always had. This is a trait though that does not , and should not, be given up with trying to fit into the America n way of life. If anything a trait like this only enhances living in America. Take for instance the breakdown of educations in America.Asian-Indian Americans lead the country when it comes to obtaining a Bachelor’s degree from college with 70.1%, Chinese Americans follow with 52. 1%; Filipino Americans 48%, Vietnamese Americans at 27. 8%, Asian-Indian Americans with 70. 1%, and White Americans with 30. 7%. (Page: 338, Racial and Ethnic Relations Census Update, Ninth Edition, 9E by Clairece Booher R Feagin and Joe R. Feagin, Pearson) Even according to Gordon, the transition of Asian Americans into the United States society is a lot easier that other races and it has a lot to do with their ability to want to learn and help not only their culture and people but the society of people in which they surround themselves.According to the research done in the Feagin and Feagin text the amount of Asian students not only applying but getting admitted into college is increasing every yea r. A study shows that in 1979 2. 6 percent of students admitted into Brown University were of Asian descent. In 1993 however, it jumped to 14. 8 percent of the students accepted. Many researchers though such as James Madore of the Christian Science Monitor label Asian Americans as â€Å"model minorities†. However they still have their troubles.For instance the National Asian Pacific American Bar Association (NAPABA) argued with U. S. Supreme Court nominee Clarence Thomas for his use of the term â€Å"model minority† when describing Asian Americans. Thomas argued that Asian Americans â€Å"transcended the ravages caused even by harsh legal and social discrimination† and should not be beneficiaries of government affirmative action because they are â€Å"overrepresented in key institutions. † (Page339: , Racial and Ethnic Relations Census Update, Ninth Edition, 9E by Clairece Booher R Feagin and Joe R.  Feagin, Pearson)The term â€Å"model minority† can be taken as a good or bad quality as explained in the above paragraphs it is all a matter of who is saying it and in what context they are using the title. But it expresses the fact that Asian Americans still face hard consequences in the United States based on assimilation and acculturation because even though some of their traits from their own heritage are beneficial to Americans, Americans then feel offended that someone is coming into the country trying to take over schools and education.It is hard to be an immigrant in the United States and that is understood by a lot of people in the country. But at the same time Americans want to keep their reputation of living the American dream with excellent jobs and families that love and support each other with the right to stick up for what they believe in and the will to pursue their dreams in whatever they wish. It is the some groups of Americans that have backed down to the immigrants of the country and have been belittled by t hose  assimilating into the United States.It is these Americans that create the hate in the country against entire races verses individuals. It is the lack of education on Americans that plays into part of the frustration of the country. No one notices those trying to do things the correct way but that may be because there are so many immigrants in the country that are illegal and take advantage of the fact that they don’t have to do anything to stay in the country. But this is not â€Å"Living the American Dream†.Immigrants that are taking advantage of any state’s aid, or not agreeing to file proper documentation to become a citizen to receive a paycheck instead of a lower pay but being paid in cash are a huge part of the problem. Taxes play into this just as much. Immigrants to America are not stupid. America taxes everything and everyone is required to pay them. Not everyone does though. Having many other races enter the country in this day and age gives th ose of this generation a clue to what happened many years ago when whites and blacks were ordered to stay separated.There are still parts of the country that blacks are not welcomed and they are discriminated against. It is almost as if no laws were overturned. Today there are still about eleven states in the country without a street dedicated to Martin Luther King Junior, and some states say they do not plan on including that street in the maps anytime soon. With racial issues almost always a battle it is almost near impossible to say that everyone one day will be entirely happy and created equal. The battle between White Americans against Asian Americans against Latino Americans and African Americans seems to be a never ending battle.In his research, Gordon believe that â€Å"the integration of African Americans into the core economy and society is well under way†. (Page 205: , Racial and Ethnic Relations Census Update, Ninth Edition, 9E by Clairece Booher R Feagin and Joe R. Feagin, Pearson)This indicates simply that the full migration of different races, though thought to be fixed many years ago, still has many small details to be drawn out. Every person whom goes to school learns about the horrible way that African Americans were treated before any slavery laws were abolished.It is a part of any history class at an early age. Every child in America should be able to answer simple questions such as what was Jim Crow segregation. Could this be that years down the road history is repeating itself only with another race, which race will it be? Will it be all of them? Will it be illegal immigrants? African Americans though were willing to fight for what they believed they had a right to, they stood up and protected themselves and many dies fighting for what they believe in, which is the exact way that Americans are known to live their lives.That quality in itself is one of the most solid reasons as to why African Americans are treated equally in America now as opposed to having different drinking fountains and bathrooms and having to sit in the back of the bus. Many of the challenges facing African Americans today are more subtle and involve a struggle that is more within the African American community than without. Many of these challenges involve fighting negative stereotypes that were born from hip hop videos or the misuse of power and authority by well-known figures in the African American community.The struggle involves pushing against institutional barriers that have been strengthened by those in favor of maintaining a historical precedent or the status quo. For example, it oftentimes seems easier for city leaders to support the new school district that educates the suburban community rather than funding the struggling inner city schools. And simply because an organization has never had an African American leader, does not mean that it never should.Finally, the struggle involves a continued determination to resist an apathet ic attitude toward the problems in the African American community. In many instances, it is not the opinionated few who determine the overall outcome, but the indifference of the majority who are usually directly affected by the decision that they fail to be a part of. Discrimination is described as the actions carried out by members of dominant groups, or their representatives, that have a differential and harmful effect on member of subordinate racial or ethnic groups.Since times of racial issues the word discrimination can be used for other things also. Many people even in the year 2013 are being discriminated for physical or mental differences too. There is so much hate in the United States yet and many people are not aware of it. Discrimination due to skin tone, physical or mental differences can have long tern effects on a person and often cause, like in the Asian cultures, attempts at suicide. These are actions that can be avoided if people would just educate themselves on th e hate that is still in the world.

Coronary Artery Disease Nursing Care Plan

Coronary Artery Disease Tabatha Turner Practicum I Arkansas Tech University Coronary Artery Disease â€Å"Acute coronary syndromes represent a spectrum of clinical conditions that are associated with acute myocardial ischemia† (Gulanick & Myers, 2011). Coronary Artery Disease (CAD) is one of these clinical conditions that affect approximately 13 million people (Rimmerman, 2011). Because coronary diseases are the leading cause of death in men and women, nurses need to be involved in the care and education of people with or without CAD. Prevention is the best cure. Nurses play an important role in the treatment of CAD by offering and supplying comfort for anxiety and pain, minimizing symptoms and side effects, educating patients on the disease process, and helping to reduce risks and promote healthier lifestyles. Pathophysiology The heart is supplied blood, oxygen, and nutrients by the coronary arteries. When functioning normally, the coronary arteries ensure adequate oxygenation of the myocardium at all levels of cardiac activity (Klabunde, 2010). CAD is a heart disease that is caused by impaired blood flow to or through the coronary arteries. Several disorders can arise from the disease ranging from myocardial ischemia to myocardial infarction. Blood flow through the coronary arteries is usually dictated by the heart’s need for oxygen. It is controlled by physical, metabolic and neural factors and uses 60 to 80% of the oxygen in the blood that flows through the coronary arteries (Porth, 2011). When this blood flow is interrupted, damage ensues. Blood flow can be blocked by atherosclerosis, the buildup of fats and cholesterol in and on the artery walls (plaques) (Mayo Clinic, 2012). These buildups can be either stable and obstruct blood flow or unstable, â€Å"which can rupture and cause platelet adhesion and thrombus formation† (Porth, 2011). When the plaques are disrupted and a thrombus is formed, blood flow is obstructed and a myocardial infarction (MI) can occur. This obstruction starves the heart of oxygen and can cause angina (chest pain) and necrosis of the heart muscle. Risk Factors There are modifiable and non-modifiable risk factors for CAD. Patient teaching should include modifiable risks that can be avoided such as smoking, obesity, uncontrolled hypertension, high LDL levels and low HDL levels, uncontrolled diabetes, high stress, and sedentary lifestyles (Mayo Clinic, 2012). Many of these can be controlled by diet, exercise, and smoking cessation. Non-modifiable risk factor include age, gender (men are more at risk for CAD but women’s risk increases after menopause), and family history. According to the Mayo Clinic, the patient’s risk is highest if their father or brother was diagnosed with heart disease before age 55, or their mother or sister developed it before age 65. Since these factors cannot be controlled, it is extremely important to control the modifiable ones especially if the patient is at greater risk due to non-modifiable factors. Pathophysiology of MI Myocardial infarctions affect approximately ? million people each year in the US. 50% of the people affected die before reaching the hospital (KU, 2012). MI is characterized by the ischemic death of myocardial tissue associated with CAD. This occurs when blood flow through the coronary arteries is significantly reduced or blocked and the heart muscle does not receive enough oxygen. A â€Å"heart attack† usually has a quick onset with chest pain being the significant symptom due to the lack of oxygen (Porth, 2011). Other symptoms can be fatigue, dyspnea, and heart palpitations. Treatment for CAD The goal in treating CAD is to restore adequate coronary perfusion. If that is not possible, medications can be used to reduce the oxygen demand by the heart (Klabunde, 2011). Treatment options for CAD include reducing risk factors, use of medications, and surgery. Patients can slow the disease process by stopping smoking, eating healthier, and participating in more active lifestyles. Medications that can be used are anti-platelets and anticoagulants that dissolve clots, or anti-angina drugs such as beta blockers (decrease myocardial oxygen consumption by decreasing the actions of the sympathetic nervous system), calcium channel blockers (decreases eart rate and strength of contraction and relaxes blood vessels, decreasing blood pressure), or nitroglycerin (dilates the arteries to increase blood flow, reducing myocardial oxygen consumption) (Smeltzer, S. , Hinkle J. , Bare, B. , & Cheever, K. 2010). Usually cardiac catheterizations are done to determine blockage percentages (Appendix B). In extreme cases of CAD, stents can be implanted within the artery to restore blood flow or bypass grafts can be placed from an artery or vein elsewhere in the body to bypass the diseased segment (Klamunde, 2010). Nursing Diagnoses CAD can be life threatening if the disease is allowed to progress. Therefore measures should be taken to prevent progression. Proper, thorough assessment and nursing interventions can help. The first priority nursing diagnosis for a patient with CAD would be: Ineffective cardiac tissue perfusion related to reduced coronary blood flow secondary to CAD as evidenced by chest pain, blood pressure of 164/88, and pulse ox of 90% on room air. This is the first priority because if the heart is not properly fed, the pump can fail and will result in inadequate circulation for the whole body which could cause death. The second priority nursing diagnosis would be: Acute pain related to ischemia secondary to CAD as evidenced by restlessness, increased blood pressure, 143/88, and verbal report of pain in left shoulder and left jaw of 8/10 (on a numeric 1-10 scale) that has been unrelieved by over the counter medications. If pain is not managed, the body systems will continue to respond increasing vasoconstriction which in turn increases BP which could eventually lead to a cardiovascular accident or death. The third nursing diagnosis for a patient with CAD that is a smoker and has an unhealthy diet is: Risk prone health behavior related to inadequate comprehension of disease process as evidenced by patient smoking ? a pack of cigarettes a day and eating fast food and fried foods regularly. These behaviors are both modifiable risk factors and should be included in the patient teaching. Nursing Goals For the priority nursing diagnosis of Ineffective Cardiac Tissue Perfusion, he goals would be:Patient will attain adequate tissue perfusion and cellular oxygenation as evidenced by a pulse ox of 96% or above on 2L oxygen by nasal cannula within 8 hoursPatient will verbalize an understanding of the disease process and the therapy regimen by discharge.The goals for the diagnosis of Acute Pain would be:Patient will verbally describe the level (using a numeric 1-10 scale) and characteristics of their pain every 2 hoursPatient will report pain goal of

Assessing reliability and credibility of CAM resources Essay

Assessing reliability and credibility of CAM resources - Essay Example With this context, the paper explains the applicability of acupuncture, as a CAM therapy in medical science. The paper duly assesses the reliability and credibility of this practice thereto. Additionally, the paper analyses the credibility of the sources that provide detailed information about the disease online. Acupuncture is one of the oldest forms of treatment under the Chinese traditional medicine practices. The process of medication trails pricking of needles at specific positions of the body, which effectively alters flow of energy into healthier arrays controlling and refreshing the neuron system in a human body. Acupuncture is often argued as effective in curing approximately 40 different types of diseases. Based on these grounds, acupuncture has been recognized as one of the widely effective CAM therapies. The procedure of acupuncture includes the stimulation of therapeutic methods that helps in developing manual therapeutic systems. The process involves stimulation of the body through various processes to relieve the patients from a series of diseases (Tait et al., 2002). It is in this context that the CAM practitioners are compared with the conventional medical doctors. For practicing CAM through acupuncture, practitioner recognition depends on proper accreditation from the National Certification Commission for Acupuncture and Oriental Medicine (NCCAOM). Medical doctors who have a valid medical license can avail a certification from the American Academy of Medical Acupuncture. The person availing for a certification of acupuncture completes the necessary curriculum requirements and a tutorial requirement for the apprentice (NCCAOM, 2014). The American Academy of Medical Acupuncture (AAMA) and the NCCAOM are the regulatory bodies that have been verifying the operations of practitioners when practicing acupuncture

Ethics and Corporate Social Responsibility Case Study - 1

Ethics and Corporate Social Responsibility - Case Study Example The study also aims to assess the impact of these strategies on stakeholders of the company, namely customers, employees and promoters of the brand. The paper tries to establish that the strategy of sustainable development has led to growth of customer base, increased customer retention and has been an overall benefitting investment for the company. Best Buy, through low prices and big discounts, has been attracting several customers, but its policies on sustainable development has also garnered goodwill and increased brand equity. The company uses the policy of recycling of e-waste to increase chances of return sales as well as helps in conserving the environment through sustainable strategies (Luo and Bhattacharya, 2006). Hence, in the study, the effort of Best Buy to implement its sustainable development policies and their impact on the brand has been critically examined. In 1966, Richard Shulze had opened a very  small business  at St. Paul in Minnesota, called  Sound of Music. In the next 17 years, the small store of Shulze had gradually grown into a multi-million dollar firm. By 1983, Sound of Music had changed its name to Best Buy Corporation, Inc. The first superstore opened up in Burnsville, Minnesota, under the new name. The store began selling more brands and appliances. It also started offering central service as well as warehouse distribution. In the nineties, Best Buy was the pioneers to offer newest technology such as, DVDs and HD TVs. By 1999, Best Buy and Microsoft had collaborated for mutual promotion. This has also led them to offer a two for one stock split. Best Buy operates through two business segments, Domestic and International. The  financial security  of Best Buy relies on its stores, Magnolia Audio Visual Stores and the Geek Squad. Between the year 2005 and 2008, Best Buy wanted to achieve a higher income rate than earlier. Four strategies that

The Professional Workplace Dilemma Essay Example | Topics and Well Written Essays - 750 words

The Professional Workplace Dilemma - Essay Example I also had a duty to the company to correct the problem as it had resulted in unproductive workers "working the process" to give the illusion of an acceptable level of work. It was damaging to company profits as well as employee morale. There was also the obligation I had to myself, which was to do the right thing and present a creative solution when I pointed out the problem. I felt confident confronting this issue, for as Vallance (1995) points out, "Ordinary decency and distributive justice are, then, the central ethical principals of corporate governance" (p. 135). Initially I pointed out the problem to Pamela, my immediate supervisor. She could readily see what the issue was and was in total agreement that the problem needed addressed. I offered her a simple and elegant solution. I later met with Christy, Pamela's manager, and reiterated the same information I had presented in the earlier meeting. Christy said she would meet with Jeff, the newly hired manager who had initiated the flawed system. I was careful to communicate that the cost to the company, as well as the treatment of my small staff and co-workers, was unacceptable. Later, Christy advised me that Jeff would not consider changing the error and further had refused to meet with me. Christy strongly suggested I drop the subject and not risk my own career by pursuing a meeting or discussing t his with my employees and peers. Analyzing the Dilemma Because each successive layer of management involved had more authority than the preceding one, it put me at a great disadvantage. I was relatively powerless and my only leverage was the relationship I had with my workers and our excellent work record. However, keeping quiet and accepting the flawed system did not seem to be an option for me. My instinct told me that the issue needed to be corrected to be fair to all employees as well as create a benefit for the company by not rewarding the most unethical employees. I also had an ethical obligation to protect my job and provide myself with a livelihood. I valued fairness, truth, and the rewarding of honest work and found that accepting the current system would leave me with a feeling that I had been indifferent, and had not done all I could to correct the issue. I perceived two options, both that risked compromising my own values and sense of ethics. I could do nothing, live with the indifference, and protect my job and career. This avenue seemed selfish and unacceptable. I also had the option of pursuing the problem at the risk of my personal well being. There was only a small chance that I might succeed and a real threat of termination. I decided to enlist the support of my workers and peers on the issue and had several conversations with them in reference to the inherent unfairness of the new system. It had become clear that I would either get the formula changed for the benefit of everyone, or be let go to the detriment of myself. My limited authority and power were ineffective at altering management's top-down directive leadership style or their unreasonable policy. The Outcome of the Dilemma Though I was able to get the support of the workers and other middle managers, that small power base was not adequate to deal with the authority of the upper staff. It further aggravated the situation and resulted in an acrimonious attitude towards me. I was viewed as a troublemaker

Research paper Example | Topics and Well Written Essays - 1000 words - 10

Research Paper Example India’s involvement in space programs can be traced at the beginning of 1960s. Actually, it was just in 1962 that the authority that would control the relevant science projects established in India: reference is made to the ‘Indian National Committee for Space Research’ (Moltz 114). Since then, the country’s missions to space have been related to a particular target: to secure the social and economic environment of the country (Sadeh 303). More specifically, the space program of India has been based on ‘the needs of man and society’ (Moltz 114). However, if reviewed carefully, the particular program is proved as being far from its initial mission. One of the most important issues that should be taken into consideration when developing a space program is the program’s financing needs. In the case of India, this rule had not been followed. According to Sadeh (11) the gaps between the estimated cost of a space program and its final cost is a common problem in the specific sector. For this reason, the government of a country involved in such project needs to locate in advance potential sources of funds that could be used when the project would exceed its budget (Sadeh 11). In the case study it is explained that the cost of the whole project reached the level of $70m (page study, p.1), an amount that it is considered as extremely high if taking into consideration the current status of Indian economy. The review of the historical development of India’s space program shows that there has been no provision for covering extra costs during the project’s life cycle (Sadeh 303). On the other hand, the threat from neigbouring countries, especially of China, is often used as an argument for justifying India’s space program (Harding 107). According to the case study, India’s mission to Mars has been decided not so much for gathering information in regard to the planet’s ground and environment bu t mostly in order to verify the country’s technological advances especially compared to its key rival, i.e. China (page study, p.1). Of course, the potential use of space technology for securing the country’s safety in terms of national security cannot be ignored. However, such target would be in opposition with the program’s initial mission, i.e. to respond to the needs of the country’s social and economic environment (Sadeh 303). In other words, a contradiction appears between the targets on which the establishment of the program was based and the targets that appear today as the program’s priorities, such as the increase of India’s military strength towards its rivals, or the improvement of the country’s position in geo-political terms. The inappropriateness of India’s space mission, at least in regard to the current period of time, is also proved through the following facts: A) The status of India’s current infrastru cture seems to be quite low. In fact, it was a few days before the mission to Mars that due to severe damages the country’s power supply units stopped their operations; even if the problem caused by the weather the extension of the damage, about 825 electric poles had to be replaced, reveals the weakness of the country in maintaining its vital infrastructure (Salomi 2013). At this point, the following question appears: how the country could support a mission to space while facing such problems in regard to its energy infrastructure is a question that cannot be easily

Group protective rights in international law Essay

Group protective rights in international law - Essay Example Explain, giving an example. Group protective rights in international law ensure protection of minorities through minority specific individual rights whereas majority is treated as legal subjects and bearers of group rights. By bringing autonomous minorities and indigenous people to the international human rights convention makes the State to waive their right to interfere with their activities on human rights grounds. For example, the American legal orders deal with violations to the human rights by Indian tribes and how the Canadian legal orders deal with human rights violation by Qubec. India attributes universal laws to all Indian citizens and "personal laws", to specific ethnic groups and Muslim minority. A decision in Federal District Court confirms that Unocal could not be held liable because it did not control the Burmese military's actions. "The 9th Circuit Court of Appeals, California Superior Judge Victoria Chaney reversed an earlier Federal District Court decision and will allow a groundbreaking human rights lawsuit against Unocal to go forward. In the Doe v. Unocal case, 11 Burmese villagers allege that Unocal, a California based oil company, can be held liable for human rights abuses associated with its Yadana gas pipeline project in Burma. The abuses include rape, forced labor, and murder". (http://www.mines and communities.org viewed on 12th May, 2009). 4. If an international tribunal finds that there is no applicable national or international law rule to decide the case before it, what should it do If the interpretation of the national law is vague and ambiguous, the international tribunal will adopt the interpretation which it thinks is in conformity with the law of the State. (Text Book on International law, Martin Dixon, 6th edition, p93-94, 2007, published by http://books.google.co.in/booksid ). 5. Compare customary international law rules with rules from international agreements. International law comprises of rules and rationales which rule the relations and dealings of nations with each other. It is concerned with questions of rights between several nations or nations and the citizens or subjects of other nations. Whereas International agreements make law for the parties of the agreement. They might also contribute to the foundation of customary international law with the intention of adhering generally and are widely accepted. (International law: an overview, http://topics.law.cornell.edu/wex/International_law). 6. Trials of former Khmer Rouge leaders for crimes against humanity in Cambodia from the 1970s are finally starting. What is the nature of the court that is hearing these cases The nature of the court is Genocide Tribunal. This court is backed by United Nations. The trial started at Phnom Penh, Cambodia. It started with the trial of Kaing Guek Eav, known as Duch. The court deals with charges of crimes against humanity, torture premeditated murder and breaches of the Geneva conventions. The Khmer Rouge leaders were accused of killing around 1.75 million people through execution, starvation or overwork during 1975-79. Duch faces charges of killing 10000

Thomas More Utopia Essay Example | Topics and Well Written Essays - 1000 words

Thomas More Utopia - Essay Example It appears that everyone has a common desire for the best life attainable. "Utopia" is the word used to denote the best life attainable. Since each person has their own unique vision of Utopia, the only universally agreeable description of Utopia is, "the ability for each person to live in their own vision of paradise." Humanity should strive to obtain that ability. Thomas Moore's Utopia was a description of such an ideal land where social structures had been molded to afford evry individual this very ability to have the fullest from life.In following paragraphs we examine the description of a compelling aspect of humn life viz.religion as dealt in Thomas Moore's UTOPIA. Moore began his description of religious practices in his utopian society with the statement that there were no fetters on religious practices. There was multiplicity of religions. For instance, people worshipped awe inspiring natural object such as the sun and some worshipped even local heroes and distinguished personalities-past and present. Such worshippers were divided in their treatment of such objects of worship. While many treated such objects of worship as ordinary deities others equated them to Supreme God. Moore distinguishes between such believers and a layer of wiser and deeper persons who did not have such identifiable objects of worship but who ," adored one eternal, invisible, infinite, and incomprehensible Deity; as a being that is far above all our apprehensions, that is spread over the whole universe, not by His bulk, but by His power and virtue; Him they call the Father of All, and acknowledge that the beginnings, the increase, the progress, the vicissitudes, and the end of all thin but to Him alone. And indeed, though they differ concerning other things, yet all agree in this, that they think there is one Supreme Being that made and governs the world, whom they call in the language of their country Mithras"(Moore, Book II).In Moore's world, idol worship was clearly distinguished from the concept of the essence of Supreme Being and it was common to find both idol worshippers and believers in essence of the Supreme Being .However it was clearly understood that even idol worshippers acknowledged the limitations of their idols and had an overall belief in the existence of a Supreme Being. In Utopus several religious superstitions had been rationalized and the people were not only willing to hear the merits of various religions but also to adopt and follow them. The role of priest in the society was acknowledged and all the functions and duties they could attend to were identified. Religious intolerance in violent and seditious manner was not al lowed as utopians had a bitter experience in the past of the divisive qualities of religion and their land had suffered under subjugation due to that. Moore writes," he made a law that every man might be of what religion he pleased, and might endeavor to draw others to it by force of argument, and by amicable and modest ways, but without bitterness against those of other opinions; but that he ought to use no other force but that of persuasion, and was neither to mix with it reproaches nor violence; and such as did otherwise were to be condemned to banishment or slavery"(Moore, Book II). Such a law was made not only to preserve societal peace but to prevent daily bitterness amongst

Program Summary Essay Example for Free

Program Summary Essay The process of a program’s development is to acknowledge what exactly the program is, and what mission they set forth to achieve. Regarding the Far West Elementary School’s organization mission where they work as a team filled with parents, and staff who are dedicated to creating a caring, exciting environment that promotes responsibility, self esteem, and academic achievement where differences are valued and learning is a lifelong goal. Although the mission promotes responsibility the school lacks in English proficiency. This program curriculum is undeveloped because the staff is lacking the qualifications; they are teaching the children using non certified or non licensed skills. The material needs to be upgraded via the English curricula. In order for the limited English proficiency (LEP) skills to grow the qualifications of the staff must be qualified. Within this program it will provide thoroughness, communication, and financial management. These elements are needed because it will build the morale of the program, the current staff and students skills, and the community of the low cost area of Far West Elementary School. Assessments: Assessments will be to analyze the programs purpose and its empowerment. According to, Gutierrez (1994) defines empowerment as the â€Å"process of increasing personal, interpersonal, or political power so that individuals, families, and communities can take action to improve their situations†. I chose this quote because I felt it works well with the school and how one can increase their skills when it comes to defining the process and determining the goal. The assessments determine if the faculty member is qualified to teach in a professional manner? The assessments will be constructed by licensed bilingual counselors who document the knowledge, skills, and beliefs of the staff; it will focus on the case studies, the learning styles, and experimental work (Wikipedia, 2009) of students as well. Once the staff members are increasing their English proficiency skills the students will then become more advanced. This will serve as the process used for the staff being a positive outcome. The process will prove that the development of the plan was evaluated; it will identify the measure used to develop the plan, which were the workshop sessions. The data collected will be the presented through the students and their English skills increasing. The reporting and results will follow by the many programs that will be offered, by the families of the students skills improving, and the preparation of enrolling new students and staff within the school. The thoroughness the program will reflect will show how eager it is increasing the English skill in the community. It will drain all energy taken with the counselors using with their senior skills, in making sure all aspects of the program’s session are passed. This will include the performance of the community, the faculty, and the productiveness of the students. The measures the program assessments will take will be resourceful in present and future lives of the students. They will be constructed to abide by the mission of the school. Needs and Problem Statement: The programs needs and problem assessments would be to evaluate the staff and improve their proficiently in teaching the English language. Specific needs of the program to be focused on are alternative certification program, special support for teachers, and improving the skills for higher education. The influences and expectations play in a role in administrator’s role of the agency because the significance of it is to connect with their staff and oversea that duties of the agency are being done. According, to Far West Elementary School administrators their needs are to make sure that the (LEP) skills are increased by making sure the staff are taking advantage of all the training programs offered by the counselors and funders. Administrators are to make sure the pressure is on in understanding the fact that achieving the (LEP) skill betters the elementary school, the staff guiding and forcing the direction. The problem occurs when there aren’t any funds being allocated for the program. Program Planning: Grant funding will be set through the proposal planning for the program. The program will propose the government with its attribute and prove the program should is qualified enough for their funds. By, introducing yourself and introducing the program that you want funded, it will benefit the people of the community. The function of the grant proposal is to allow you to communicate and present your proposal of the plan or program is looking for funding. The purpose of the proposal is to gain funds for a program that will better someone or families. The purpose is to present your program before it is even considered a program. Grant proposals relates to a program plan by proposing ideas, suggesting programs or simply bringing new ideas to the table that need to be approved and funded. They both take in considerations to help others and address problems within a community. Communication is the element the program will be best at and portray. The relevance of communication in the program is top high because it’s used to connect the staff, students and their families and show what’s most important each other. Talking and expressing their needs of why increasing the limited English proficiency skill is the number one key within this program. Alternate funding: Alternate funding will be the bonding aspect within the program. It will include Ideas of nontraditional funding which includes activities that involve the community more than the government. The program is locating funding through fundraising like raffling off tickets for prizes; therefore more people will participate knowing they can win a prize. Another alternate funding strategy would be selling dinners in the community for reasonable prices; the program staff will present talent shows for the community which they will participate in as well. Activities will be listed as, special events like face painting and relay racing would bring more funds to the program. Another idea would be client donations where the staff will donate to the program, whether it’s volunteering or giving a money donation. A funding institution that works with human service organizations is Administration for Children amp; Families (AFC). Its mission along with Health and Human Services (HHS) is responsible for federal programs that promote the economic and social well being of families, children, individuals, and communities, (AFC, 2011). The expectations for evaluating this funding institution are campaigning to rescue and restore families, family and youth services, administration development, child care bureau and many other programs they set to fulfill through their expectations of the ommunity. These expectations influence the evaluation plan and programs by staying true to their mission and achieving their goals. Implementation: The implementation of the program will be tedious, long and drawn out however it’s all for a good cause. During the process and outcomes stage, the process will evaluate the documented and monitored interventions taken for the staff and describe the importance of the program. The data will acknowledge and understand why the skills need to be improved. It will prove why it acceptable in the targeted community. The implementation that will be put forth and fulfilled will show through the structure of the program. Also the stakeholders are the people who invest in the program to develop the skills therefore they are implementing the program as well. Once the proposal was presented to them their share and interest in the program wasn’t just want they invested in the agency but an actual investment. With having a better understanding of the mission of the agency and what the team, parents and staff are dedicated in achieving the stakeholders know for a fact that the group they are investing in has significant obligations they wish to fulfill. Evaluation: The evaluation of the program will be based on the community of Far West, a suburb of New Hampshire Far West community that holds a population of 30,000 where the elementary school holds 700 with 30% of the students who have relocated from a foreign country. Being that the students are from an Asian decent background they have limited experience in English writing, reading and speaking skills. The evaluation of the program opportunity is to improve the limited English proficiency (LEP) skills for teachers, students, and their families. It will evaluate what it negative in the program that needs fixing, it will allow the individual to see the reality of how building a program can really determine whether the program is qualified or not. Conducting assessments will provide the program with information of services at that are needed or services that are not, therefore funds will be saved in the program. Judging whether or not the staff is qualified will also demonstrate evaluations for further training. The evaluation of the program will cover needs being addresses, staff nderstanding and building a rapport with the students and staff and always and follow the mission and value statements of the agency. The evaluation will make sure projects being funded properly, all and outcomes of the programs strengthens the organization. During the empowerment evaluation process it will acknowledge who exactly needs their skills to be improved. Counselors will overlook classroom settings and become involved with the students, and allow them to give me their reasons on why wanting to improve their LEP skills. Staff and students participate with each other in improving the (LEP) skill. It will offer workshops with professional leaders who will oversee activities in upgrading certificates to licenses; therefore the teachers are developing the programs for the students and promoting a professional outlook of the programs. The importance of this program is to improve the skills of limited English proficiency, in the Far West Elementary School located in a low income housing community. This program was chosen for this location because of the presence of families with foreign backgrounds. The program focuses on improving the skill for parents as well, being they involved in the community as well. Overall the importance of the program summary is to provide thoroughness, communication and build the morale of the program; the current staff, students and parents to work together and achieve its mission to better the skills within the school, and the community of the low cost area of Far West Elementary.

The Truth In Hard Determinism Philosophy Essay

The Truth In Hard Determinism Philosophy Essay Over the years the problem of free will versus determinism has been a phenomena to philosophers for many years. It has been a huge issue, because without the presence of free will there cannot be morality, no wrong or right, no good or evil. Everyones behavior would be determined before hand and people would have no creativity or choice. Everything one does on a daily basis in ones life somehow involves the process of decision making or choice selection, whether it be mental or physical. From the moment one wakes up to the second one sleeps, decisions and choices are being made. There are some decisions that one makes that are extremely obvious to oneself because of the need of reflecting on the choices before choosing. But most of the decisions one makes throughout the day are made with little thought. Furthermore, many people are mostly unaware that they are making decisions because of preference and habituation. Before continuing further, the terms free will, and determinism must be defined. Free will is the idea that an individual is free to make decisions that are unhindered by external forces. Whereas determinism states that the conditions of a specific moment are the result of from the previous conditions of previous moments. The position that this paper encourages is that of hard determinism. The general hard determinist believes that no human action is free. Paul Holbach was a hard determinist philosopher who wrote an article called The illusion of Free Will. In it he explained how everything one does is caused by things that is beyond ones control. Generally speaking , people are motivated to pursue pleasure and avoid pain, but people cannot help what gives them pain or pleasure. No matter what one does, the endless chain of causes and effects leads ones doing is inevitable. An important example that Holbach used was the poisoned water. It demonstrated that whatever one does they do it for a reason, and that these reasons are simple changes that the brain makes which determines what one chooses to do. Since one cannot control the changes in the brain that causes one to choose what one chooses, then that would mean that no one cannot control their own actions. Hard determinism also gives a more rational perspective of humans and their choices. It focuses on the causes instead of the instant causes for ones actions. Also the implications of being determined are taken more seriously, and it does not make one responsible for the decisions one makes because they are beyond the individuals control. Furthermore, hard determinism tries to take into fact of how people feel that they are free when they really are not. Halbach believed that the main cause of why people think that they make their own decisions is because they are ignorant to the cause and effect chain that determines their behaviors. The motives and causes are just too complex for people to understand them. People do not also naturally question where the causes behind their choices come from, which gives humans the idea of having free will. Moreover, hard determinism has many advantages to it. It could be helpful in courts of law and in the legal system, that is when it would be most convincing . A person who maybe standing on trial may use hard determinism as a defense by stating that the individuals actions were caused by events that occurred in the past which were ultimately beyond the persons control. If hard determinism is successfully persuasive in court, then it should be accepted that both free will and determinism are incompatible. However hard determinism does have its flaws. While soft determinism views that humans are unique, because they possess free will; hard determinism refutes humans that important component that makes humans distinctly different form animals. Humans are also no more free than robots. In addition, it would be wrong to punish a criminal, because they just could not help it; and that would ultimately lead to an unstable society filled with mayhem and troubles. Ultimately hard determinism argues that humans may feel free but it is nothing but a mere illusion, and some people would argue against this and believe that it is free of choice. Continuing on the pros of the hard determinist view, libertarianism brought up many new points to the argument. Libertarianism was about the idea that humans are all free and that free will is not compatible with determinism. Libertarians argue that because one can easily create ones choices it gives one libertarian free will, and that ones choices in the future are undetermined. Furthermore libertarianism has far too many problems and disadvantages. The first disadvantage is that there is scientific data and empirical evidence that proves that humans are psychologically and scientifically determined,(this discovery was made by Skinner, who was also a hard determinist). It is through classical conditioning that human behavior is a response to the stimuli an individual is in or exposed to. Thus, ones decisions are caused the external environment around that certain individual which accounts for ones choice. Eventually, once the psychological evidence is shown, such as operant conditioning and scientific determinism, it becomes a challenge to see how humans are not determined, and that leaves little room for the libertarian perspective to prosper. One other argument against the libertarian perspective of free will and determinism is the explanation that everything has a cause. Where in the natural free word everything that exists is ca used by something; and equivalently ones choices has to have causes and determinism. However a hard determinist philosopher by the name of T. Honderich who wrote an article called A defense of Hard Determinism, disagreed with the libertarian view. He believed that the human mind must be determined, and that the mind should not be separate from the rest of the body, as it has been demonstrated that the mind highly dependent on physical brain activity. Finally, the criticism above has shown that libertarianism is unconvincing and has many poke able holes, as libertarians believe that the mind is in charge of making ones decisions. Ultimately, there are many perspectives that are related to the question of free will being either compatible with determinism or it being incompatible with determinism. From the evidence presented within this paper, hard determinism is the most consistent theory to follow when it comes to the question of free will and determinism. This is because a choice t hat is not under ones control must be determined by something else; and that certain something according to Holbach is either an external or internal force that drives every human being to make certain decisions. Even though it is hard to accept, Holbach explains that humans must accept it because it is the truth. Humans are not free to choose their actions.

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

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...

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.

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.

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.