The Servant as a Leader Essay Example | Topics and Well Written Essays - 750 words

The Servant as a Leader - Essay Example According to the report there are various leadership types apart from the servant leadership approach. Firstly, there are transformational leaders. Blanken says the famous transformational leaders are Ben Cohen and Jerry Greenfield, who made a business framework that allowed members of their client community to become stockholders. Blanken says transformative leaders want the organization to change even when its members are not comfortable with the idea.From this essay it is clear that the recommended leadership style is servant leadership. Blanken names Herb Kelleher as the one person who embodied servant leadership. Kelleher instilled a culture in Southwest Airlines company that reflected the belief that the business of business is people. Servant leaders, as Blanken says, put service to others before themselves. They involve members of their organization in the decision-making process. Moreover, servant leaders have the will to let the credit for a job well-done be put to their te am members. Smith notes that servant leadership starts when a leader takes the place of a servant while engaging with their organization members. Leadership that is authentic and legitimate does not come from the exercise of power or self-serving deeds. However, true leadership emanates from the desire to assist others first. Smith mentions that the basic urge and purpose of a servant leader is first to motivate the greatness in others, with team success the outcome of it.

Non-fatal and fatal domestic violence incidents are interconnected to Term Paper

Non-fatal and fatal domestic violence incidents are interconnected to specific demographics and social groups - Term Paper Example Non-fatal and fatal domestic violence incidents are interconnected to specific demographics and social groups It is due to this reason that Carl G. Buzawa gas observed, â€Å"†¦it is a problem of women in marital relationships being assaulted, and the terms wife abuse or wife battering are most appropriate†¦.the act of battering occurs just as frequently among couples who are dating or living together but are not married. From this perspective, the term violence against women captures the essence of the problem.† It is not that due to such acts of domestic violence among genders that, women only suffer from injuries. Men also suffer from such acts of domestic violence but statistics reveals that the rate of women injury is more than that of the males. There are several instances that the act of domestic violence has been initiated by a woman but once compared to the violence caused by their male counterparts, it is automatically proved that violence caused by the females are far less severe than that of the males. In this context survey done by the National Family Violence S urve is extremely important. National Family Violence Survey has cited that â€Å"the injury rate of women was 6 times higher than that for men.† Another survey, done by the same organization exposes the startling data that in 1998, almost among 1 million reported domestic violence crimes, 85% was inflicted over women. NCVS survey conveys that more than 50% of the total victims of domestic violence were women, whereas only 32% males were reported to be the victims of domestic violence caused by women.

Focus Of Supervision Analysis Social Work Essay

Focus Of Supervision Analysis Social Work Essay The focus of this supervision is to look at how our supervisiory relationship is working in regards to our different learning styles. Referral to Public Health Nurses (PHN) for girls in the in the Early Intervention Program (EIP). Wai Ora Girls Program one client has offended and one client has absconded reflection on practice. Feasibility study Community Coordinators have said there are no issues with youth crime in their area. Where to next? During this supervision my supervisor is to complete my second direct observation assessment. Discussion points Learning Styles We began the session by reviewing our learning styles. My supervisor asked me to fill out the 80 question Honey Mumford Learning Styles Questionnaire (2006) in my first week of placement. My learning style is a reflector and my supervisor has a pragmatist learning style. Reflectors: like to view the situation from different perspectives. They like to collect data, review and think carefully before coming to any conclusions. They enjoy observing others and will listen to their views before offering their own (Mumford, 1992). Pragmatists: are eager to try things out. They like concepts that can be applied to their job. They tend to be impatient with lengthy discussions and are practical and down to earth (Mumford, 1992). Therefore, we discussed how we can work together in supervision from these different learning styles to make it affective. My supervisor has identified as a pragmatist learner he does not like lengthy discussions and prefers to get straight to the point when it comes to discussions around practice. Where as because I am a reflector I like to discuss my learning through different perspectives at length before I am able to come to any conclusions around my learning. This can cause difficulties within our supervisory relationship and we need to work together so that I am able to make the most out of our supervision sessions and the field education placement in relation to my own learning style. My supervisor identified that he needs to be flexible in the different learning approaches that are presented by: Organising a range of opportunities for practice Using a blend of methods and materials that will help me learn Using a mixture of theory and practice focus in supervision Using learning materials that focus on the reflection of practice Formal and informal opportunities to learn Continuing teaching and learning styles discussion EIP Program I have identified a range of health issues presented by the girls who attend the EIP. In a previous supervision session it was discussed that I will contact the PHN to arrange health assessments for the girls that are presenting concerns. Following on from this I discussed with the volunteers of the Girls EIP which girls we believe could use a health assessment. On contacting the PHN it became apparent that we would be unable to get these girls health assessments as I did not have parental consent, and two girls are already involved with the PHN. Upon contacting the parents of the girls who are not already involved they did not give permission for their children to be assessed. I discussed with my supervisor that I still has concerns for these girls but because there is no parental consent we are unable to refer them to the nurses. We decided it is up to the volunteers and I to monitor the concerns, and if they became more evident to approach the parents again. Wai Ora Girls Program one of my clients who I have been working with has been arrested over the weekend and charged with driving with excess blood alcohol. I discussed with my supervisor the concerns I had around this charge and the events that had led to the young women driving whilst under the influence. We agreed that it would be best for me to notify her Child, Youth and Family Services (CYFS) social worker in regards to the concerns I had as it was beyond my level of involvement. Another one of the young women I have been working with has absconded over the weekend; I discussed with my supervisor what I should do next in regards to this client. My supervisor suggested that as we do not have any mandate to work with this young person and that it was not my responsibility to follow up with this young person, as her involvement with our agency is voluntary and if she does not wish to be involved that I was not to force her. I will contact her CYFS social worker to let her know that if the young person returns I am happy to continue working with her. Feasibility Study during supervision I discussed the information and negative feedback I had received from the Community Coordinators in regards to the feasibility of Te Roopu O Wai Ora working in Albany and the East Coast Bays areas. He said to document these conversations and the next step us to speak to CYFS, Police, and the local schools. Direct Practice Observation the second direct practice observation was completed in relation to the second Learning Outcome. This assessment bought out discussion around my resiliency as I have been confronted with a range of client issues through out my placement. We focused more closely on working cross-culturally in my practice with clients and I am often working with young people and their families who are of a different culture from my own. At the alterative education centre where I am placed two days a week I am the only female and pakeha person there. We discussed how I can critically reflect on my issues in practice and working cross-culturally (I will discuss this further in my critical reflection). Direct practice feedback from Fieldwork Educator My supervisor discussed how he views my experience as an advantage for the organisation; that he trusts me to manage my own workload and ask for help when I need it. The information my supervisor has feedback through this supervision and direct practice will lead me to further discussions and reflections in my critical reflection assignment: Grace has shown good levels of interviewing techniques on our observation of her at work. She has interviewed family members of our clients and shown experience beyond her years. Through supervision and on job training Grace has self-reflected on issues and questions she has been challenged with. She is not afraid to ask the hard questions. Grace is aware of her own feelings and background in working with different clients on a range of issues. She shows genuine empathy and an ability to engage with clients in a relaxed and professional manner. Working in the school setting as the only female and pakeha person, has enabled her to identify the differences in culture but also helped her to work cross-culturally with other staff and clients. Family visitation has also helped her to identify areas that need more training in. Suggested next steps for practice No Steps 1 Critically reflect on discussions in this supervision and the direct observation assessment in regards to working cross-culturally. 2 Contact CYFS in regards to the two young women in the Wai Ora Girls Club that are presenting with problems/concerns/absconding. 3 Attend EIP program and monitor their health issues 4 Contact police, CYFS and local schools in regards to Feasibility Study. What is the relationship between this supervision session and the B.Soc.Wk 2 learning objectives, generally and my contract specifically? The relationship between this supervision and the B.Soc.Work learning objectives and my contract were the discussions around my second learning outcome in relation to the second direct observation. I have demonstrated the appropriate use of self in a professional social work setting by exploring in supervision my practice, cultural awareness, resiliency, and my learning style. I have demonstrated my ability to initiate and articulate my own learning in my placement by reflecting on my learning style and discussing how our supervisory relationship is working. Also by identifying that in this supervision session that there was a significant focus on my practice cross-culturally and using it as the basis for my second critical reflection, to enable me to reflect on my cultural framework more critically. I have been in contact with other agencies and the community in relation to shared clients and the Feasibility Study. Learning Made The learning I made in this supervision session was in regards to my learning style and how it affects our supervisory relationship, and how we can make it effective for my learning during y field placement. I will use the learning made from the discussion around my practice this week and working cross-culturally as the basis for my critical reflection.

Carbon Dioxide In Beverages :: essays research papers

Carbon dioxide is a colorless gas, it has a small but sharp odor and a slightly sour taste. Each molecule of carbon dioxide consists of one atom of carbon and two atoms of oxygen. Its chemical formula is CO2. Carbon Dioxide is about 1.5 times heavier than air. The specific volume at atmospheric pressure (101.3 kilopascals) and 70 º F (21 º C) is 8.74 ft3/lb. Under normal conditions it remains stable, inert and non-toxic. To liquefy CO2 it must be under 300 pound per inch gage(psig) at 0 º F or 838 psig at 70 º F. Above the critical temperature of 87.9 º F, at which all three phases gas, liquid, or solid may exist in equilibrium with one another, CO2 can exist only as a gas, no matter what amount of pressure. When liquid CO2 is cooled to -69.9 º F and the pressure drops to 60.4 psig it turns into dry ice snow. All CO2 existing in the atmosphere is estimated to be 720 x 109. Carbon dioxide makes up about 0.03 percent of the air. Although that is a small amount, plants and animals depend upon it for life. Green plants make their nutrients with it. They mix the carbon dioxide with water to make sugar by a process called photosynthesis. From the sugar, the plants then make starch and cellulose. Animals eat the plants and in getting energy from the food, they produce carbon dioxide and return it to the air as they breathe. Research in Muana Loa and the South Pole showed that CO2 content in the atmosphere has increased from a presumed 250 ppm in the pre-industrial era to 315 ppm in 1958 and to 340 ppm in 1984. If this trend continues the CO2 concentration will reach about 600 ppm in the next century. Besides being produced by breathing, carbon dioxide is formed when carbon-containing materials such as wood, coal, and petroleum products are burned with plenty of oxygen in and around the fire. Carbon Dioxide has found many uses in the industrial world. CO2 is not usually taken from the atmosphere because the concentration is so low. The industrial worldâ₠¬â„¢s CO2 is commercial produced. The CO2 production plant, type CBU, is based on the combustion of oil or gas. The flue gas normally contains sulfur dioxide, which is removed by water and soda lye scrubbing. If combustion is based on sulfur free fuel the soda scrubber can be omitted.

RMG Industry of Bangladesh

Currently, there are approximately 5000 manufacturing units with a 4. Million work force (Wisped 2012). Bangladesh does not have any natural advantage to flourish in ARM sector except cheap labor (Islam 2012). Undoubtedly, the dedicated work force with relatively low wages is the key driving force in this sector. It gives Bangladesh a competitive edge over the rivals. But unfortunately, employee satisfaction in the ARM sector seems to be fading. Since May 2006, the ARM sector has been beset with very serious labor unrest.The major disputes concern wages, working hours, appointment procedures, forced labor, child labor, health and safety, security, gender discrimination, sexual reassessment and trade unionism. Non-compliance of workplace health, safety and security regulations are prevalent in the industry. Due to hazardous factory environments many workers become sick or injured, or even lose their lives through accidents, fires and stampedes. Both the BAGMEN and the Government are s howing ‘Ostrich-Approach' in this regard, perhaps on the plea of maintaining price competitiveness in the global market.However, recent tragic fire incident at Instructions Étagà ¨re Garments factory has given a wakeup call for both the BAGMEN and the Government. The cancellation of equines ties by the world famous retailer Wall-Mart is seen by many as a disturbing and threatening symptom for ARM sector. At this backdrop, question arises behind the apparent success story of the ARM industry, â€Å"Does the ARM industry in Bangladesh perform its ethical responsibility towards employees? Can we term this industry a successful one? † A clear answer is essential for the continuous growth and sustainability of ARM sector in Bangladesh.This report shall present the answer to the aforementioned questions with considerable details. 1. 2 Objectives The broad objective of this report is to present the performance of the ARM industry f Bangladesh. To do so, we will first eval uate the industry from the traditional concept of business: profit-minimization and growth. Secondly, we will gauge the industry performance from ethical dimension focusing mainly on the workers socio- economic condition. 1. Scope This report will be based on the ARM industry of Bangladesh only.No comparative data will be available about other countries. Also this report will not include the employee rights of other industries in Bangladesh. 1. 4 Limitations Limited timeshare which has affected the survey and interview process Inadequate primary data Confidentiality of information 1. 5 Methodology To achieve an effective result both qualitative and quantitative research has been conducted. Qualitative research, mainly exploratory in nature, was carried out to study the entrepreneurs' ethical responsibility in ARM sector.Some in-depth interviews have been conducted for better understanding of the working conditions at various factories. An extensive literature review has also been ca rried out to collect relevant information on the subject issue. In addition, a survey was conducted on a sample size of 25 respondents using random sampling technique. This has helped in ascertaining the compliance of employee right as per law. Data analysis and presentation has been conducted as per frequency analysis method.Primary Data: Primary data for this research work includes the following- Case study of randomly selected garments workers Survey of the workers with a set of questionnaire Structured interview with legal and human right experts Unstructured interview with few top level managers of garments industry including BAGMEN officials Secondary Data: Review of related articles, books and research works on ARM sector of Bangladesh Online Journals and company websites Available official data from BAGMEN . Literature Review There is no universally accepted definition of ethics.It varies from culture to culture, society to society and of course, from industry to industry. T he principles, values, and beliefs that define right and wrong decisions and behavior can be termed as ethics (Robbins 2010. P. 101). Moreover, ethical values relate to what is right and wrong, and thus take precedence over non-ethical values when making ethical decisions (Powers 2012). A simpler yet comprehensive definition of ethical conduct is given by Bertrand Russell. He says, â€Å"An ethical person ought to do more than he is required to do and sees than he is allowed to do. The common perception about Bangladesh garments industry portrays one apparent success story. M. Surreal Islam in his write-up titled Wakeup Call for Government and ARM Sector Leaders' praises the ARM sector entrepreneurs. He considers that they have done a lot to be proud. They have given Bangladesh economy its biggest boost. With it over 5000 factories the industry employs nearly 5 million workers, and has been a basic factor of women empowerment in the country. However, the writer also expressed his c oncern over the low wage of the workers in the industry in the name of price-competitiveness.He mentions that the ARM workers receive IIS$ 45 monthly payment today at their entry level. The writer compares such low wages and the associated working conditions as a case of slave labor (Islam 2012. P-11). Md. Joanna Abiding in his research paper titled ‘Overall Problems and Prospects of Bangladesh ARM Industry expressed his concern over the labor disturbances in ARM sector of Bangladesh. He mentions that garment workers remain one of the hardest working segments of the labor force in Bangladesh. Their working conditions and benefits must improve as the industry matures.Abiding recommends that investing in worker-training and in improved irking conditions will certainly enhance productivity and growth. The writer urges that the factory owners must be proactive instead of being reactive regarding this important issue (Abiding 2008). Following the recent Unchristian Étagà ¨re G arments Tragedy, The Wall Street Journal's editorial page writer Joseph Sternberg expressed his deep concern over the lack of ethical responsibility in the ARM industry of Bangladesh. In his article, appropriately titled â€Å"Why Dacha Keeps Burning† the writer has flagged what is wrong in the industry.He mentions that ARM industry in Bangladesh is inefficiently and insufficiently developing. The writer criticizes special labor rules, including a ban on unionization, and regulated pay rates that depress wages in the name of competitiveness. Finally, he brands Bangladesh ARM industry as a ‘Monster Industry that now threatens to â€Å"devour† the government. 3. Business Performance from Traditional View 3. 1 The Growth of ARM Industry ARM industry is the biggest homegrown commercial success story till date in Bangladesh. The industry has significant contribution in employment generation, poverty alleviation and women empowerment.As a garment producer for the globa l market, at present Bangladesh ranks second, behind China only. More than four million workers, mostly women, are employed in approximately 5,000 garment factories. This sector has acted as an engine behind the country economic growth. Undoubtedly, the industry has made a significant socio-economic impact in contemporary Bangladesh. 3. 2 Profit Minimization: The Traditional Purpose of Business At present ARM industry earns around IIS$19 billion per year which accounts for approximately 80% of country total exports and around 17% of total economic output (Sternberg 2012).The percentage of ARM export to the total export of Bangladesh in last ten years is shown on the chart below: Figure-I: Percentage of ARM Export to the Total Export Source: Statistics Department, Bangladesh Bank. 3. 3 Potentials for Rapid Growth of Bangladesh ARM Industry McKinney & Company; a reputed global management consulting firm predicts that Bangladesh ARM exports will grow double by 201 5, and nearly triple by 2020 (McKinney 2011. P-22). Bangladesh is widely expected to become the top producer replacing China by virtue of its price competitiveness and capacity.The industry is expected to expand up to IIS$ 50 billion by next ten years. McKinney initiated a case study to know about the sourcing preference of the European and US apparel companies, accounting for IIS$ 46 billion in total sourcing value. They conducted an extensive interview based survey where the respondents were the Chief Purchasing Officers (COP) of the leading apparel players in Europe and US. Due to the rising labor cost in China, most of the buyers now consider Bangladesh as their alternative source. While China was once considered â€Å"the place to be† for sourcing, the light is starting to shine ever brighter on Bangladesh.For most Cops, Bangladesh will be the No-I sourcing hot spot over the next 5 years. (McKinney 2011. P-4). The result of the survey is shown below: Figure-2: Sourcing Preference of European and US Apparel Companies Source: McKinney COP Survey, September-November 2011 So, from the traditional understanding of business, the ARM industry of Bangladesh can surely be called as a successful one. 4. Performance of ARM Industry from Ethical Dimension 4. 1 Compliance of Safety and Health Regulations The recent Unchristian Étagà ¨re Garments fire accident at Savor claimed 112 lives.They were burnt alive inside the factory while they were working to earn their bread and butter. The most serious part of the tragedy was that the workers were locked inside a steel gate at each floor even after the fire went out of control. The fire service trucks and the equipment could not reach timely as the access road was built on agricultural land. These are serious flaws in compliance that BAGMEN officials tried to explain off later. Almost similar compliance failure is found in many of the factories till now.Compliances required factories to have two staircases to be built in each floor , and also to have a fulfillment doctor for the medical service to the workers. But most of the factories are yet to achieve that (Islam 2012). 4. 2 Maternity Leave: A Basic Woman Right Majority of the ARM workers in Bangladesh are women. They are often fondly called ‘Pashas Joana'; the daughters of garments. Everyone in the industry recognizes that ARM industry survives, and grows with their sweat. We wanted to know the industry performance about one of the basic need in every woman's life: Maternity Leave.Finding of our survey is shown below: Figure-3: Compliance of Maternity Leave in ARM Industry Source: Survey Conducted for the Research. 4. 3 The Issue of ‘Minimum Wage' It is, if not, the most controversial, at least, the most discussed issue regarding employee right in the ARM sector of Bangladesh. Tripartite body with representatives from Government, BAGMEN and Workers' Association agreed with the minimum wage of TX 3500. Most of the factories were also found compl iant with this wage policy. We initiated a case study to have a feel' of this minimum wage.One three member family; a couple with a 2 years baby was selected where both the spouses were ARM workers. Their monthly income was TX 9400. We made a balance sheet of their monthly earning and expenditure. Table-I : Balance Sheet of ARM Workers' Earning and Expenditure-A Case Study Earning Expenditure Husband 5200 House Rent 3500 Wife 4200 Baby Food 1 500 Medicare and others 1 oho Total earning Total expenditure 11000 *They often compromise with the bare minimum food they expect to eat to live It reminds the Bertrand Russet's saying, ‘An ethical person ought to do more than he is required to do. Surely, the entrepreneurs in ARM industry can do more than what they are doing for the ARM workers. And, mere compliance with the minimum wage policy is not ethical. 4. 4 Enforced Labor Mr. Safaris Islam, the president of BAGMEN said in an interview on AY Jazzier television that there is no enf orced overtime in Bangladesh ARM industry. However, our finding contradicts what the top man of BAGMEN claimed on international media. Enforced overtime is a common practice in many of the garments manufacturing units.The factory owners tried to Justify that they are sometime compelled to do so to meet the buyers' timeline as supply of raw material often gets delayed due to poor infrastructure in Bangladesh. The state of enforced labor in ARM industry of Bangladesh is shown in the next page: Figure-4: Forced Labor in ARM Industry 5. Conclusions Many have labeled the recent unrest in the ARM industry as a conspiracy to destroy the potentials that Bangladesh enjoys. However, we feel that there is no a conspiracy theories, but disturbances in the ARM sector.These disturbances are the legitimate outpouring of the frustrations of those whose sweat makes a IIS$ 20 billion earning for our nation. From the classical business concept of making money, we can surely term the ARM industry a suc cessful one. But, when we look at it from the ethical dimension, the performance appears to be ‘dark which is evident from the poor socio-economic condition of the ARM workers. They are living a life where even the basic physiological needs are not met. If a US$ 20 billion industry fails to uplift the workers lives above the level of ‘slavery, as many term it, that cannot be called successful.

Globalization and the World Economy Essay

Globalization is a powerful real aspect on the new world system, and it represents one of the most influential forces in determining the future course of the planet. It is described as having â€Å"many dimensions: economic, political, social, cultural, environmental, and security† (Intriligator, 2001). Globalization in the 21st century is inevitable. Increased globalization and international businesses are growing because technology is expanding rapidly especially in communications and transportation. According to Daniels, Radebaugh, and Sullivan (2007) countries are beginning to remove many international restrictions facilitating trade and commerce. Numerous governments have developed services to help conduct international business more easily. Consumers are becoming more knowledgeable about foreign goods and services and want them in their home country. Increased global competition has stimulated more companies to enter the international arena for selling goods and services. In most cases, improved political relationships among some of the major economic powers have made international trade more profitable. As the world shrinks because of the internet, improved communication and transportation more countries are cooperating on transnational issues related to business and commerce. Globalization has changed the scope and focus of business. The impact of globalization can be categorized generally in terms of distance, country, and culture. Our world is becoming increasingly interdependent because of globalization. Globalization did not just â€Å"happen†. It was driven and is being driven by a number of worldwide developments. Some of these developments have spanned many years, and some have occurred in a relatively short period of time. The first development was the end of the cold war. As stated by Brooks and Wohlforth (2000) the world changed in 1991 when the â€Å"Soviet Empire† collapsed. Mikhail Gorbachev’s policies helped to bring major political changes. With the removal of a threat of war, global interdependence could take hold. The second development is the world’s increasing population growth. This growth all but ensures a broad, expanding, worldwide market for goods and services, and an expanding workforce. The third development is the emergence of free markets on a worldwide basis. According to Ruggiero (1996), country after country is opening its borders to a freer flow of goods, services, technology, and capital. Many are forming regional trade blocks that facilitate investment and commerce in their local economies. The World Trade Organization (WTO), an international body that deals with the rule of trade between nations, is actively helping countries at all level of development with financial and trade agreement support. The fourth development has been the ongoing emergence of a worldwide technical and logistics framework. Daniels, Radebaugh, and Sullivan (2007) remark that tremendous strides in communications and transportation technology enable businesses to quickly know about and demand products and services developed in another part of the world. A worldwide telecommunications network is in place to facilitate global commerce, with millions of phones supported by satellites and fiber optic cables. An array of ships, planes, trucks and other logistical systems makes it possible to transport people and packages to almost any point in the world. The last development is the explosion of the internet on the world scene, which is playing a key role in aspects of global commerce. Kabuga (2000) argues that the arrival of the internet has speeded up globalization. This growth in internet usage on a worldwide basis has had a major effect on global business activities. The advent of the internet has allowed for rapid access to world markets. Knowing how to use the internet for globalization activities can be very beneficial for a company. In this dotcom economy, everything can be produced anywhere and sold anywhere. The internet has given many companies a new view on how to handle global business needs. Globalization is not just a â€Å"me too† trend. There are solid reasons why some businesses embrace the global path and others do not. Three solid business factors for globalization are expansion of sales, to acquire resources, and to minimize risk. Daniels, Radebaugh, and Sullivan (2007) claim that a company’s sales are dependent on two factors: the consumers’ interest in their products or services and the consumers’ willingness and ability to buy them. Higher sales mean higher profits, so increased sales are a major motive for company’s expansion into globalization. To acquire resources manufacturers and distributors seek out products, services, and components produced in foreign countries (Daniels, et al. , p18). Foreign sources may give companies lower costs, new or better products, and additional operating knowledge. To minimize swings in sales and profits, companies may seek out foreign markets to take advantage of business cycle differences among countries (Daniels, et al. , p18). International operations may reduce operating risk by smoothing sales and profits and preventing competitors from gaining advantages. When deciding how and where to conduct business globally, it’s important that companies have some knowledge of the target countries. According to Daniels, Radebaugh, and Sullivan (2007) political policies and legal practices, behavioral factors, economic forces, and geographical influences are key external forces that affect the way a company operates and the amount of adjustment it must make to its operations in a particular country. Knowing background information on the countries can help in two areas: communication and credibility. Knowing about the target country gives a common ground for talking with people from that country. This can open the door to effective communication. Knowing about the target country gives credibility when talking about the country to others, both within the organization and native to the foreign country. Another benefit of knowing about foreign operations is increased awareness of how to help an operation be successful. Without adequate knowledge, a company may not realize what it takes to succeed with a foreign operation or realize that an operation is in danger of failing. Globalization has sparked some of the most highly charged debates of the past decade, been the subject of countless books and cause of major demonstrations in Europe and North America (World Bank, 2000). Critics of globalization see it as a process by which power is taken from the poor and given to the rich and powerful, particularly to transnational corporations Aisbett (2004). Daniels, Radebaugh, and Sullivan (2007) have put these claims into three broad categories: threat to national sovereignty, growth, and growing income inequality. Globalization does not reduce national sovereignty. It does create a strong incentive for governments to pursue sound economic policies (International Monetary Fund, 2000). While globalization may confront government officials with more difficult choices, the result for their citizens is greater individual freedom. In this sense, globalization acts as a check on government power that makes it more difficult for governments to abuse the freedom and property of their citizens. Criticisms against globalization are really criticisms against economic growth. The assumption is that globalization brings more production or growth, which, in turn, brings both long-term and negative consequences (Daniels, et al. , p15). Growth and globalization have gone hand-in-hand; economic growth in the last fifty years has been faster than it was in earlier centuries. According to Krueger (2002), the impact of the faster growth on living standards has been phenomenal. We have observed the increased well-being of a larger percentage of the world’s population by a greater increment than ever before in history. Globalization offers greater opportunity for people to tap into more and larger markets around the world. In regards to growing income inequality people look at not only absolute achievement or improvement, but also at how well they do compared to other people, especially those in other countries. Thus, improvement in global well-being is of little solace to most people unless they, themselves, are doing better and at least keep up with others (Daniels, et al. , p15). Growing income inequality is said to be the Achilles Heel of globalization (Krueger, 2002). This characterization is misleading in several respects. There has been in the last century remarkable income growth, but it obvious that the progress has not been evenly dispersed. The gaps between rich and poor countries, and rich and poor people within countries, have grown. The richest quarter of the world’s population saw its per capita Gross Domestic Product (GDP) increase nearly six-fold during the century, while the poorest quarter experienced less than a three-fold increase (International Monetary Fund, 2000). As stated by Krueger (2002) â€Å"poor people are desperate to improve their material conditions in absolute erms rather than to march up the income distribution†. The focus should be on impoverishment than on inequality. Many have argued that these claims have exploited people in developing countries, caused massive disruptions to their lives and produced few benefits in return (World Bank, 2000). According to Daniels, Radebaugh, and Sullivan (2007) anti-globalization forces have protested meetings of international organizations and conferences, both peacefully and violently in recent years, as they press for legislation and other means to stop or slow the globalization process. Organizations against globalization see it as a new form of imperialism or as a new stage of capitalism in the age of electronics. Globalization has involved greater openness in the international economy, an integration of markets on a worldwide basis, and a movement toward a borderless world. Supporters point to the significant reductions in poverty achieved by countries, which have embraced globalization with the world economy such as China, Vietnam, India, and Uganda. â€Å"Globalization has had a significant impact on all economies of the world, with manifold effects† (Intriligator, 2001). According to an article on Freetrade. org (2007) for the less developed countries, globalization offers access to foreign capital, global export markets, and advanced technology while breaking the monopoly of inefficient and protected domestic producers. Faster growth, in turn, promotes poverty reduction, democratization, and higher labor and environmental standards. Because it expands economic freedom and spurs competition, globalization raises the productivity and living standards of people in countries that open themselves to the global marketplace. This growth in cross-border economic activities takes various forms such as International Trade, Foreign Direct Investment (FDI), and Capital Market Flows. In international trade, a growing share of spending on goods and services is devoted to imports from other countries. A growing share of what countries produce is sold to foreigners as exports. As stated by Daniels, Radebaugh, and Sullivan (2007) to meet their international objectives companies’ strategies require them to trade and transfer means of production internationally. When countries have fewer restrictions on foreign trade, it gives them the opportunity to gain economies of scale by servicing markets in more than one country from a single base of production. This trading and transferring of goods and services is what links countries economically. Several impacts of globalization on national economies deserve particular mention. One is the growth of foreign direct investment at a rapid rate. Foreign direct investment is on the rise around the world. It is now a competitive requirement that businesses invest all over the globe to access markets, technology, and talent. Attracting foreign direct investment has become a key part of national development strategies for many countries. They see such investments as bolstering domestic capital, productivity, and employment, all of which are crucial to jump-starting economic growth. While many highlight FDI’s positive effects, others blame FDI for â€Å"crowding out† domestic investment and lowering certain regulatory standards. The effects of FDI can sometimes barely be perceived, while other times they can be transformative. While the FDI’s impact depends on many conditions, well-developed and implemented policies can help maximize gains (World Bank, 2000). Capital market flows over the course of the past decade, companies’ in many countries (especially in the developed world) have increasingly diversified their portfolios to include foreign financial assets (foreign bonds, equities, loans), while borrowers increasingly turn to foreign source of funds, along with domestic ones. While flows of this kind to developing countries rose sharply in the 1990s, they have been much more volatile than either trade or FDI flows, and they have been restricted to a narrower range of â€Å"emerging market† countries (World Bank, 2000). Globalization has many advantages; properly executed it integrates world trade and financial markets, promotes economic growth, and provides opportunities for better education and living standards. It has already been noted that globalization has both positive and negative effects. Whether one sees globalization as a positive or as a negative development, it must be understood that it has clearly changed the world system and that it poses both opportunities and challenges. It is additionally clear that the above economic, political, social, cultural, environmental, and security developments that have led to globalization are still very active. I believe these trends toward greater globalization will continue to expand in the future.

A I D S

A I D S Why do we need to know about the AIDS? An estimated 800,000 to 1.2 million people in the United States are infected with the Human Immunodeficiency Virus (HIV) (American Social Health Association). Unlike many diseases, HIV infection and AIDS are preventable and getting up-to-date information is the first step towards protecting yourself. Africa and Asia has the most Aids affected patients in comparison from the other continents. Countries with a high rate of infection are Uganda, Burundi, Malawi, Rwanda, Tanzania and Zambia. According to World Health Organization, Asia had 1 millian individuals mostly in India and Thailand whose blood had tested positive for the AIDS vius (steel 11). In order to increase awareness about AIDS, including how dangerous it is, we must make sure that every person knows what AIDS is, how it is spreading in Asian and AFrican countries and how it is transmit from one individual to other.HIV infectionDEFINING AIDSAIDS stands for Acquired Immune Deficiency Sy ndrome and HIV means Human immunodeficiency virus. A general misconception is that a person who has an HIV positive test has AIDS. An HIV person can receive and AIDS diagnosis on the basis of certain blood tests and may not have experienced any serious illness. AIDS is the last stage of HIV infection. Typically, HIV lives in an infected person's body for months or years before any signs of illness appear (ASHA, 1).AIDS IN THE WORLDHIV patient's rates in most of the Asians countries have increased by over 100% since 1994 overall infection rates among the general population remain low in comparison with those in sub-saharan Africa. But with 60% of the world's population, even low HIV prevalence rates looks into large numbers of people living with the virus, and Asia is expected to be the flashpoint for...

MD Program Step-by-Step Guide

How to Get Into a BS/MD Program Step-by-Step Guide SAT / ACT Prep Online Guides and Tips Is your goal to become a doctor? Do you want to put yourself on a fast track to medical school and making your dream a reality? If so, you may want to consider applying for a BS/MD program. In this article, I'll explain what theseprograms are and go overexactly how to get into a BS/MD program, so that you can be one step closer to your dream of becoming a doctor. What Is a BS/MD Program? A BS/MD program offers you admission to medical school if you meet certain minimum requirements while you’re in college or applying to colleges. You can apply for a BS/MD program as a high school student during the regular college application process. Additionally, there are BS/MD programs you can apply to as an underclassman in college. Most people begin applying to med school the summer between their junior and senior years of college, so BS/MD programscan let you know you've been accepted to med school years before many of your peers find out. Much of the information in this article is geared towards current high school students who are considering applying to programs that admit first-year students, but some of the advice and information also applies to current college students who are contemplating entering a BS/MD program. Typically, for BS/MD programs, you have to maintain a 3.5 GPA while in college, and many programs still require you to take the MCAT, the medical school entrance exam. However, assuming you meet the minimum requirements, you’ll be guaranteed admission to the medical school that’s associated with your BS/MD program. Usually, it takes at least eight years to finish your undergraduate and medical school programs, but sometimes, you can do so in six or seven through a BS/MD program. Upon completion of the program, you’ll have a Bachelor of Science and a Doctor of Medicine degrees. Requirements for Getting Into a BS/MD Program Getting into a BS/MD program is extremely difficult. Each program has different requirements, but, in all cases, you need a high GPA and stellar standardized test scores.The requirements are usually much stricter than those for other undergraduate applicants. The University of Missouri-Kansas City's BS/MD program has a minimum unweighted GPA requirement of 3.0, one of the lowest for a BS/MD program. However, the average unweighted high school GPA for an admitted student to the program is a 3.80. The minimum ACT score is a 24, but the average for admitted students is a 31. The minimum SAT score is 1090, but the average score for an admitted student is 1380. So, even if the bare minimum that a BS/MD program requires isn't that competitive, expect to need stellar academics if you want to actually get acceptedbecause the competition will be tough. Also, for most BS/MD programs, you have to write a personal statement, get recommendations, and do an interview. Additionally, you’ll be evaluated on your extracurricular activities. These programs want to see that you’ve demonstrated leadership and achievement; furthermore, they like to see involvement in extracurriculars related to health and medicine. Here’s a chart with the minimum GPA and standardized test requirements for some BS/MD programs to give you an idea of what you need to be eligible for most of these programs. Keep in mind that you’ll probably need to comfortably exceed the minimum requirements to give yourself a decent shot at getting into these programs. School GPA SAT ACT SAT Subject Tests University of Alabama at Birmingham 3.5 1340 30 Not Required Baylor University 3.7 or top 5% 1400 32 Not Required University of Cincinnati No minimum requirement 1300 29 Not Required Drexel University 3.5 1360 31 Not Required Florida Atlantic University 4.3 weighted 1450 33 Recommended University of Miami 3.75 1400 32 600 in Math and one Science (Biology, Chemistry, or Physics) The College of New Jersey/New Jersey Medical School 4.5 weighted or top 5% 1500 35 Not Required Rutgers University Top 10% 1400 32 Not Required Saint Louis University No C's 1330 30 Not Required While the table should give you an idea of the minimum requirements of different BS/MD programs, as mentioned above, you’ll likely have to do substantially better to have a reasonable chance of getting accepted. To give yourself a good chance of getting into a BS/MD program, you should shoot for at least a 3.8 unweighted GPA and either a 1500 SAT score or a 34 composite ACT score. Basically, getting into a BS/MD program is on par with getting admitted to the most selective colleges in the country. Dom Sagolla/Flickr How to Get Into a BS/MD Program: Application Components Now I’ll focus on each component of your BS/MD program application and offer advice and tips to make yourself as competitive for these programs as possible. Your GPA and Classes Your high school transcript is probably the most important component in determining whether or not you gain admission to a BS/MD program. First, your goal should be to get as close to a 4.0 GPA as possible. Also, you should make sure to excel in the most rigorous math and science classes offered at your school. Because pre-med programs and medical school are very science intensive, you want to show that you’re extremely capable of doing well in demanding science classes. Depending on what classes your school offers, you should plan on taking at least two of these three classes: AP Biology, AP Chemistry, and AP Physics. Your Standardized Tests Again, you need exceptional SAT/ACT scores to make yourself competitive for admission. You should follow our tips to get a perfect SAT or ACT score. We recommend taking the SAT/ACT for the first time by the fall of your junior year. If you don’t reach your target score, you can retake the test in the spring, and, hopefully, you won’t have to worry about it during your senior year when you’ll be busy with school, extracurricular activities, and college applications. Know how long you’ll have to study to reach your target score. Remember that you want to get at least a 1500 on the SAT or a 34 on the ACT to give yourself a good chance to get into a BS/MD program. Also, many programs require SAT Subject Tests. I recommend taking your SAT Subject Tests in the spring of your junior year. Some schools have guidelines on what subject tests you must take, but even if there are no specific subject requirements, you're probably going to want to take a math and science SAT Subject Test. If you're doing well in high-level math and science classes, you shouldn't have much trouble with the SAT Subject Tests, assuming you spend a little time to familiarize yourself with the tests. If you take the tests in subjects you excel at, you should do very well. Your Extracurricular Activities BS/MD programs want to admit students who have exceptional achievements both in and out of the classroom. Your commitment to your extracurricular activities demonstrates your willingness to do more than what’s required and your initiative to actively pursue your passions. Because BS/MD programs are looking for students who are passionate about pursuing a career in medicine, you should have at least a couple of extracurriculars related to your interest in the medical field. You may want to volunteer at a hospital, shadow a doctor, help a professor with medical research, or get involved with a summer medical program. Extracurriculars are a great way to separate yourself from other applicants who have similar grades and test scores. You'll enhance your applications and gain valuable experience by pursuing leadership positions, conducting research, and participating in otheractivities that show your potential and achievement in the medical field. Your College Essay Your college essay or personal statement is another critical component of your college application. The essay gives the school an opportunity to get to know you outside of your grades and accomplishments. It can give you a chance to explain any unique obstacles you’ve had to overcome or express why you’re motivated to become a doctor. College essays can be challenging and time-consuming. Learn what you need to know about college essays and how to come up with great essay ideas. I recommend starting to work on your college essays the summer before your senior year or at the beginning of your senior year at the latest. The essays aren’t very long, but you want to give yourself ample time to write and revise your college essays. I've worked with hundreds of students who procrastinated on their college essays, and they ended up not having enough time to produce their best work. In a few years, you too could be sporting a stethoscope. Your Recommendations While your college essay allows a school to get to know you from your own perspective, your recommendations help a college get to know you from another person's perspective. Most BS/MD programs will require recommendations from your teachers. Ideally, at least one of your recommendations will come from a science teacher who can speak glowingly about your science skills, character, and desire to learn. Make sure you know what a good recommendation looks like and how to ask for a letter of recommendation. You can initially ask teachers if they would be willing to write you a letter of recommendation at the end of your junior year. That will give them time to think about what they’re going to write, and you can get them to agree to write a recommendation for you before they become inundated with requests during your senior year. Then, you can submit a formal request at the beginning of your senior year. For your reference, here are examples of excellent recommendation letters. Your Interview Many BS/MD programs do have an interview requirement. I know interviews can be scary, but with some basic preparation, the interview should only enhance your application. Because these programs are so selective, they try to take every necessary step to ensure they admit the best applicants. Be ready to answer why you're interested in that particular program and why you want to become a doctor. Avoid generic answers that could be given by any applicant; incorporating anecdotes and specific examples will strengthen your interview responses. Don’t worry about the interview too much. By the time you interview, you’ll have completed most of the hard work needed to apply to a BS/MD program. As long as you’re respectful, you’ve done your research on the program, and you thoughtfully answer the questions you’re asked, you should be just fine. Is a BS/MD Program Right for You? At this point, you may be wondering if you want to do what’s necessary to get into a BS/MD program. These programs aren’t ideal for everyone, but they're excellent options for certain types of students. If you have your heart set on becoming a doctor, a BS/MD program will set you on a direct path toward becoming one. You won’t have to deal with the stress of applying to medical school, and you’ll possibly be able to finish medical school in less time. However, a BS/MD program may not be the best option for you if you’re not completely sure that you want to be a doctor. In fact, most of my friends who started college intending to pursue medical school ended up changing their plans. Furthermore, many of the most selective and prestigious colleges and medical schools aren’t connected with BS/MD programs. If you want to attend a top college or medical school that isn’t associated with a BS/MD program, then perhaps you should just make yourself competitive for admission to Ivy League schools and not worry about BS/MD programs. Schools like Harvard and Stanford don’t have BS/MD programs, but the vast majority of their pre-med students get into medical school. In 2012, 93% of Harvard pre-med students with at least a 3.5 GPA were admitted to medical school. Finally, BS/MD programs tend to be demanding, and the workload can be very rigorous, especially if you're in a 6 or 7-year program. Make sure you're capable of doing the work that will be required, and more importantly, make sure you really want to do the work. What's Next? If you think you want to enter a BS/MD program, you really should have a high GPA and excellent test scores to give yourself the best chance of getting into the program of your choice. Learn helpful test prep strategies if you have a low SAT/ACT score but a high GPA. Also, understand the secret to getting a perfect SAT/ACT score. Finally, regardless of whether or not you end up deciding to apply to BS/MD programs, you should know how many colleges to apply to. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Capital Gain & Fringe Benefit Tax

Capital gain is defined as capital in process and acquisition cost given by the capital holder. We can calculate the capital by the well known method, in which number one is known as Discount method. Discount method is applicable when history of transaction is at least twelve month old. The second method is Indexation method which is applicable when assets acquisition done before 21 st September and held for more than twelve month. The last one is residual method in which, we are calculating the capital gain when transaction history of less than 12 month. Therefore, at any condition we will apply the for calculation will come under this three tools.   The property bought before 20 th September 1985 which is further stated as   Capital loss (Long term): The is thumb rule for asset capitalization that, if there is any loss in long term capital then it can be waived against only by long term capital, if there is no gain for adjustment in the current year it can be carried forward to next year of assessment and can be settled only against Long term capital loss.   The is thumb rule for asset capitalization that, short term capital loss can be settled against long term capital gain of assets, if there is no gain for adjustment in the current year it can be carried forward to subsequent next year Assessment years and set off against both short term Gain and long term gain. Condition (a) It is very clear that Mr. Dave Solomon, who residing in his two story building for last 30 years going for sale now, the cost of purchasing this asset was $ 70,000, the sale happened for $ 8,50,000 on date of 27 th June of the present tax year. The residential building sale was organized through auction. The buyer paid him $ 8,50,00 as an advance for buying the house, but due to some unavoidable circumstances he is not able to pay rest of the money. In such condition there is rule of money forfeiting for i.e. advance money cannot be returned, therefore, finally there is profit of $85000 for Dave Solomon.   Condition (c) The Sale of luxurious motor cruiser which was happened 1 st June for $ 60,000 and this was purchased in 2004 for $ 1,10, 000. This was sold to local boat broker on that area  Ã‚  Ã‚   Condition (d)) As mentioned in the case study the selling of parcel of equity occurred which was of newly listed mining company on 10 th of January of the current year at the cost of $75,000. He sold these shares on 05 th of June of the current year for $80,000. During purchase these shares he borrowed a loan of $ 70,000 and paid interest on the loan of $5,000. In addition of these he has also given money for brokerage of share as $750 and also stamp duty paid by Dave Solomon for $ 250. There is a rule for income tax is that interest of loan is not included in the tax. Therefore, he is not liable to pay tax for interest part (Seidman, 2003).   Overall calculation for asset                             Ã‚                    Ã‚   As per given the detail calculated above, tax return of Mr. Dave shows that capital loss of $ 10,000 from the sale of shares, therefore, this can be adjusted with current year long term capital gain Therefore, Net Capital gain in long term = $ 1, 04,961 - $10,000 = $ 94,961   Net Capital gain is the sum of all gain arrived from sale from sale of capital asset subtracting loss in sale of capital assets, in this all losses of the capital assets is subtracted which also included loss on sale of capital from previous years as well. In other meaning of this ‘the tax on capital gain is tax which similar to gain occurred due to sale of asset and therefore, tax should be given for gain happened on sale of capital asset in the same year in which income has happened in which sale happened. Looking forward with given condition, Mr. Dave have gain on sale of assets in the same income year in which sale happened. Therefore, Mr. Dove has earned profit on sale of asset. So finally we can say that he can contribute to his superannuation fund. For doing this Mr. Dave al already maintained records of respective transaction which was happened during all the above stated process, for example, interest on loan, purchase receipts, fees for legal work, cost occurred in mi tigation of fees, and also record of brokerage paid on shares. (Peter 2016).   As per the above capital analysis, Net loss in capital is sum of all loss arises from sale of capital asset which includes loss from previous year, as per rule stated in condition (a) Mr. Dave cannot normalize his capital loss from other source of income but it can be carried forward for next years and deduct it from capital gain arrived in next years. Capital loss can be carry forward for indefinite periods if necessary. Mr. Dave does not able to choose not to normalize the losses against any capital gain however they can deduct such loss as per their choice with gain of capital. If Mr. Dave is not having profit in gain of capital, then he has to sell more of his assets or acquire loan so that he can contribute to his personal superannuation fund and then buy a rented city apartment and withdraw tax free amount from his personal superannuation fund once he attains the age of 60 in august of next year. (learn.nab.com, 2016).   First of all, I have to summarize all the things which is given in second part of assignment There was a manufacturer of bathtub its name is Periwinkle Pty ltd. This company provided a car to the Emma who is employee of this company and usually in regular journey for company purpose, but use of car is not limited to company purpose, this car is given by company and used for personal purpose also. The car was purchased by company at the cost of $ 33000 on 1 st of May 2015. The journey of Emma taken place about 10,000 km, during the period 1 st May 2015 to 31 st March 2016. There was maintenance cost incurred in car which is $ 550 and this was later given by company. AT one point of time the car was kept at airport. The duration of car parking was about 10 days at airport. Further, the car was given for maintenance and not used for about 5 days. A loan of $ 500000 was given to Emma by the company on the date of 1 st September 2015 at a lower interest rate of 4.45%. By using this amount Emma procured a holiday home at the cost of $ 4, 50,000 and the balance amount was given to her husband for the purpose of buying share in Telstra. One more thing happened in 2015 is that she has taken a bathtub from company Periwinkle Pty ltd. At the cost of $1300. The cost incurred for manufacturing this bathtub was around $ 700 and this company selling this bathtub at the cost of $2600.   The employer is liable to pay fringe benefit tax for their employee, if they have given facility either at no coast or at the lower cost from the market rate at it should be non-cash benefit given by the employer. If employee used this facility for personal purpose in this condition employee is also liable to pay fringe benefit tax This Tax is liable on Car parking, Property and Residual, Car, Loan, Payment of Expense, Housing, Airline, transport, The definition of Fringe benefit tax includes car as a wagon of station or any vehicle used to carry goods on net weight of less than one tons or any vehicle used to carry less than nine passengers. But when the car is used for personal purpose i.e. and such benefit given by the employer to the employee fill comes under fringe benefit and hence tax will be calculated on such benefit. If the car by the company is provided for the period of less than three month then it will not be considered as that employee is holding car and fringe benefit tax is not be computed. As per the condition given is case study the car which used by Emma comes under the definition of fringe benefit tax. Therefore, car provided by the company comes under the law of fringe benefit tax. Another thing is that car is also used for private purpose, and there is a rule that if the car is not at the premises of the employer and is given to employee for private use and the car is parked at the premises of the employee. The car for the purpose of maintenance is being considered as out of the rule of fringe benefit act. (Roger T, 2013)   In this scenario we have to note that car was not used for 5 days when it was given for repairing but car parking to the airport will be considered as car used by Emma for that 10 days. If car key is submitted by Emma to the employer, then these days are not considered as total days for fringe benefit tax. The total running of car is about 15000 km.   It is a general rule that whenever, loan is given to the employee at a lower interest rate, then it will attract fringe benefit tax. As the given condition load is given at the rate of 4.45% which lower than the market rate which 5.95%.   But as given in case study, $450000 were used for buying a house and balance amount is transferred for purchase of equity to her husband. But amount used by Emma for house purchase is $450000, in this condition tax will remain same as $7500   If the total amount is being used by Emma, then fringe benefit tax will be calculated by this method AS given in case study, the purchase of company’s product (bathtub) was taken place at $ 1300, usually this was sold at $ 2600.   Therefore, the difference in i.e. $2600 - $1300 comes and then Emma is liable for fringe benefit tax.   Ault, H. and Arnold, B, 1997,  Comparative income taxation. The Hague: Kluwer Law International. Daily, F, 2003,  Tax Savvy for Small Business. Berkeley: Nolo.   j, P, 2016,  Calculating Capital Gains Tax - the basics for Australian investors | delisted Australia. [online] Delisted.com.au Koulizos, P, 2013,  Property vs shares. Milton, Queensland: Wrightbooks.   Preve, L. and Sarria-Allende, V, 2010,  Working capital management. New York: Oxford University Press.   Ross, S., Westerfield, R. and Jordan, B, 2007,  Essentials of corporate finance. Boston: McGraw-Hill/Irwin. Scott, R., Currie, G. and Tivendale, K, 2012,  Company cars and fringe benefit tax. Wellington, N.Z.: NZ Transport Agency. Seidman, J, 2003,  Seidman’s legislative history of federal income and excess profits tax laws, 1953 - 1939. Clark, NJ: Lawbook Exchange. Taxation, 1995, Canberra: Australian Govt. Pub. Service.   Wilkinson, M,1992,  Taxation. Basingstoke: Macmillan.   Vataliya, K. 2008.  Management of working capital. Jaipur, India: Paradise Publishers.   Global Property Guide. 2016.  Australia capital gains tax rates, and property income tax.  

Care Plan Genitourinary Clinical Case Assignment

Care Plan Genitourinary Clinical Case - Assignment Example y flow and gradual worsening symptoms of nocturia, weak urinary stream, dysuria with burning, android obesity, blood in stool and an elevated PSA level with enlarged, boggy prostate that is tender to palpation. A complex uroflowmetry test is ordered to measure the amount of urine in the bladder and the rate at which it flows to determine whether the patient has inadequate bladder muscle contraction (MedlinePlus, 2012). This is because the patient complained of a decrease in the flow of urine. A Cysto-urethroscopy/ cystoscopy to check the inside of the urethra and bladder to diagnose any infections, kidney and bladder stones or tumors (MedlinePlus, 2012). This is due to fever, weak urinary system as well as difficulty when urinating. Pressure-flow voiding studies conducted to determine the ability of the bladder and urethra to expel urine (MedlinePlus, 2012). This is because of the weak urinary system and the difficulty experienced when starting to urinate. A Video urodynamic test conducted to get a visual look of the urinary tract and to monitor the path and flow of the urine (MedlinePlus, 2012). This is because of the weak urinary system and the difficulty experienced when starting to urinate. A BUN test is done together with a blood Creatinine test to determine the level of ceratine in the blood. This determines the kidney functioning (Lab Test Online, 2014). The test is done to rule out any kidney problems due to the symptoms presented. The patient has to be educated on importance of exercising and proper diet to reduce his weight and a diet without spicy food and citrus fruits as they may cause bladder irritation (Prostate Cancer UK,

Sin in The Kite Runner Essay Example | Topics and Well Written Essays - 1000 words

Sin in The Kite Runner - Essay Example He has the protective umbrella of his culture, his religion Islam, for all his evil deeds. The immediate action may be brutal, intentional killing but it has been committed to serve a greater cause of religion. But that is acceptable as per a particular culture and will not have universal acceptance from the point of view of humankind as a whole. The pages of human history are daubed, drenched and soaked in the blood of such evil deeds and attempts have been made for ethnic cleansing through mass killings. This is comparable to the mass demolition operations of residential and commercial properties by an authorized government agency in compliance with the laws of the land, howsoever bad may be the law in the ordinary parlance. So the concept of theft elaborated by Baba in the novel, needs to be understood along with the concept of property. Property is something owned and also the right of ownership. Baba propounds this view when he elucidates, "There is only one sin, only one. And t hat is theft. Every other sin is a variation of theft....When you kill a man, you steal a life. You steal his wife's right to a husband; rob his children of a father. When you tell a lie, you steal someone's right to the truth. When you cheat, you steal the right to fairness." (18) But Baba does not stand up to his professed conviction in his own case. Amir comes to know that Hassan is his half-brother which means Baba has stolen Amir’s right to truth throughout his youth and till this fact comes to his notice. The issue has further serious dimensions. Baba’s sexual relationship with another man’s wife is equivalent of committing the universal sin... The novel â€Å"The Kite Runner,† the author discusses whether atonement of sins is possible. One of the ways to atone the sins of the past is to challenge them. Amir tries to do the same. It is not possible for anyone, Amir included, to escape from sins committed in the past, as they have already happened. Amir has no way to escape his guilt. He must be suffering for it every day, in his every thought and in every type of societal disposition. Each and every molecule of his mind and body must have been surcharged with the negativities generated out of his sins.   It must be haunting at all times, in all situations. The author explains about Amir’s social position thus: â€Å"Amir, the socially legitimate half, the half that represented the riches he had inherited and the sin-with-impunity privileges that came with them.† But Amir is not to be blamed for what is inherited by him, for he is in no way responsible for that action. Two important observations about sin at the end of the novel set the reader thinking. The author writes, â€Å"I pray, I pray that my sins have not caught up with me the way I’d always feared they would. A STARLESS BLACK NIGHT falls over Islamabad† and something more is in the store about America. He writes, â€Å"America, you don’t reveal the ending of the movie, and if you do, you will be scorned and made to apologize profusely for having committed the sin of spoiling the End.† By now the reader must be feeling bewildered to know the vast dimensions of sin.

Plant and Fungus Essay Example | Topics and Well Written Essays - 500 words

Plant and Fungus - Essay Example Variably, fungi that include mushroom and yeast contribute in the preparation of beverages and are of medical value. Notably, my personal interaction with plants and fungi depicts positive results and their relevance in facilitating individual’s wellbeing. The organisms bear fruits, seeds and other products that are of high value to human life. Most people have been using the yields from the organisms as a source of food, fuel, energy and beverage. It has come into my attention that some seed plants and fungi are good medicinal products that are used in curing certain diseases that affect human development (Jabr, 2011). Secondly, the yields from the items are used in achieving nutritional balance since they provide food rich in diverse nutrients. Similarly, fungi organisms are widely depended on by most farmers as farm fertility boosters as they facilitate decomposition and recycling of organic matter (Reece, Urry, Cain, Wasserman, Minorsky, Jackson & Campbell, 2014). Farmers use them in ripening Roquefort and other products including blue cheese. From my interactions with the organisms, it is apparent that human welfare and vibrancy is dependent on the kind of food items, products one uses and the freshness of the environment. No one can thrive without consuming healthy food with superior nutritional content and breathing fresh air. It is inevitably true that I am in the business of using various types of plants and fungi, and they are affecting my life positively. In particular, I use maize, rice, wheat, mushroom and potatoes as food in most occasions. The food items constitute my favorite meals ever since, and their preference is based on the nutritional value (Reece et al, 2014). Subsequently, flowering plants such as tea, coffee and cocoa have formed key sources of my beverage. On the other hand, yeast that is a renowned type of fungi remains a vital source of my alcoholic beverage.

Define the terms constant capital, variable capital, and surplus Essay

Define the terms constant capital, variable capital, and surplus value. What role do these three factors play in the process of capital accumulation - Essay Example Moreover, capital can never exist not unless it is produced. Thus, to create capital, it must be combined with labor; in exchange with money and skill (Brewer, 1984). Capital can be claimed and its ownership transferred to a different individual. Hence, most governments have restrictions or rather regulations that limit how capital is used. Thus, this paper presents different forms of capital; constant capital and variable capital. In addition, it will discuss the surplus value in relation to capital accumulation. According to Marx (2004) constant capital refers to the part of capital that is fully represented by all the means of production, the raw materials, the auxiliary materials and labor instruments which do not undergo value alteration in the process of production. Thus, it includes the money outlay on fixed assets such as buildings, machinery and land, raw materials such as the externally purchased services and incident expenses. In addition, constant capital can be described as the proportion of capital which is invested and includes the circulating constant capital and the fixed capital. Fixed capital is a portion of constant capital that has been advanced and functions as the factors of production, in the labor category. Hence, a finished product alongside the materials that were used to create it are brought out from the production process and passed into circulation (Marx, 2004). However, the labor instruments remain intact in the sphere of production since their function expects them to be static. These static instruments that remain behind after a production procedure is complete are thus referred to as fixed capital which passes part of its value to the final product due to wear and tear. The value of fixed capital steadily decreases to a point where the labor instrument is completely worn out as a result of repeated series of production processes. The

American History Essay Example | Topics and Well Written Essays - 750 words - 6

American History - Essay Example The harnessing of similarly skilled and unskilled populations into a cooperative entity to create products for marketing under a single roof was the most primitive form of a factory. Modern factories are highly sophisticated and expertly managed conglomerates which utilize the raw material and human resources in an energy efficient manner backed by highly sophisticated means of creating demand, transportation and marketing. The industrial revolution in the last few decades of the twentieth century has dictated much of the economic prosperity in the world and has become a natural part of our life. Our interpretation of historical industrialization is therefore much easier to envisage than what it could have been from a person living in the 18th or the 19th century. America was basically envisaged by its builders as a country whose backbone was intended to be agrarian rather than what actually happened during the course of history (McKinney, 2008). Thomas Jefferson initially promoted a n agrarian and subsistence farming based model for America which, to his dismay, gradually transformed into an industrial revolution based on innovation and enterprise, driven by profit which led to the emergence of market capitalism (McKinney, 2008). Historically, the period between the revolution and the civil war has been the most influential era which marked the emergence of factories, especially in the northern zone of the American republic in New England and Middle Atlantic states (Prude, 1997). This era saw the emergence of textile factories where mass production of the entity was undertaken under a single roof with the aid of innovative machinery which included powering by water mills. Factories were interpreted in those times as merely manufacturing units with some form of mechanization and use of mass labor (Prude J). In fact, in that era, any non-agriculture work situation was referred to as a factory before it acquired the modern

Salvador Dali - The Persistence of Memory Essay Example | Topics and Well Written Essays - 500 words

Salvador Dali - The Persistence of Memory - Essay Example The essay "Salvador Dali - The Persistence of Memory" discovers the artwork of the famous painter, Salvador Dali. While this might seem uncanny enough, the clocks are not flat as you might expect them to be, but are bent out of shape, appearing to be in the act of melting away. The melting aspect can be explained that the region in which they are located is a desert climatic zone which is marked by extremely high temperatures. This weird and unexpected juxtaposition poses a lot of questions right up-front. First and foremost one has to wonder why the clocks are melting or question their location in the desert. The finally question to ponder is the fact that there are no people around them. Since the subject matter and content of the Salvador Dali's clocks painting seems illogical or irrational, one might be surprised by the very representational and nearly photographic quality of the painting, fitting well with Dali's own description of his art as being hand-painted dream photographs . The concept of the dream in this case is integral in understanding Surrealism and plays a key role in the meaning of The Persistence of Memory, as well. One of the goals of the Surrealists was to bring out the best visual representation of what it is like to be dreaming. As a result of this, Surrealism might seem a little crazy but every individual has had a case of dreams where unrelated people, places, or objects come together in completely inexplicable ways. The understanding most likely depicts a dream state.

American History Essay Example | Topics and Well Written Essays - 750 words - 6

American History - Essay Example The harnessing of similarly skilled and unskilled populations into a cooperative entity to create products for marketing under a single roof was the most primitive form of a factory. Modern factories are highly sophisticated and expertly managed conglomerates which utilize the raw material and human resources in an energy efficient manner backed by highly sophisticated means of creating demand, transportation and marketing. The industrial revolution in the last few decades of the twentieth century has dictated much of the economic prosperity in the world and has become a natural part of our life. Our interpretation of historical industrialization is therefore much easier to envisage than what it could have been from a person living in the 18th or the 19th century. America was basically envisaged by its builders as a country whose backbone was intended to be agrarian rather than what actually happened during the course of history (McKinney, 2008). Thomas Jefferson initially promoted a n agrarian and subsistence farming based model for America which, to his dismay, gradually transformed into an industrial revolution based on innovation and enterprise, driven by profit which led to the emergence of market capitalism (McKinney, 2008). Historically, the period between the revolution and the civil war has been the most influential era which marked the emergence of factories, especially in the northern zone of the American republic in New England and Middle Atlantic states (Prude, 1997). This era saw the emergence of textile factories where mass production of the entity was undertaken under a single roof with the aid of innovative machinery which included powering by water mills. Factories were interpreted in those times as merely manufacturing units with some form of mechanization and use of mass labor (Prude J). In fact, in that era, any non-agriculture work situation was referred to as a factory before it acquired the modern

Weaknesses that Wealth Creates According to the Stories of Ernest Hemingway Essay Example for Free

Weaknesses that Wealth Creates According to the Stories of Ernest Hemingway Essay Financial abundance is perhaps the most sought-after purpose of modern men. We spend a significant part of our lifetime doing jobs and chasing profits even if it is against our own will. In the context of the money driven world, we even have a notion that money would endow us a certain sense of strength—a resounding name in literature contests that notion. Ernest Hemingway, a household name for those who appreciate literature, had written several stories that depict material wealth as a source of weakness for humanity. Moreover, in Hemingway’s multiple depictions of wealth, multiple types of weaknesses had also surfaced. To be more specific, the stories that would be used to support this argument will be coming from the collection of short stories titled â€Å"Snows of Kilimanjaro. † The three stories would be â€Å"The Short Happy Life of Francis Macomber†, â€Å"Fifty Grand†, and a story of the same title as the collection, â€Å"Snows of Kilimanjaro. † The short story â€Å"The Short Life of Francis Macomber† is basically centrifugal to the relationship of Francis Macomber and his wife Margaret, who is also referred to as Margot. Francis Macomber was a wealthy man who is able to take his wife to a big-game hunt. Hemmingway had satisfyingly described the marriage of the characters â€Å"Margot was too beautiful for Macomber to divorce and Macomber had too much money for Margot. † From the previous sentence alone, the type of weakness that wealth had generated is already surfaced. Hemmingway is seemingly suggesting that wealth could leave materially rich people poor—poor in terms of love. The situation of the main characters shows us that money could even corrupt a supposedly sacred concept such as marriage. In addition to that, this kind of wealth-inflicted weakness is inline with the popular notion that money can never buy love. In â€Å"Fifty Grand,† the title immediately talks about money giving the readers a hint as to what the story will be about money. The plot was revolved around the life of an aging boxer who is preparing for his last fight. The aging boxer is aware that there is no chance for him to win against his opponent who is seemingly on his prime. He had acknowledged his own weakness and attempted to turn the tables around. Interestingly, he had placed a bet for his own opponent. He was almost sure that through losing he would end up winning â€Å"I’m through after this fight†¦I got to take a beating why shouldn’t I make money on it? † Hemmingway complicates the plot by placing two shrewd gamblers as antagonists. The antagonists had come up with a brilliant plan of making the opponent of the protagonist to hit him below the belt, making him lose his fifty grand. In this particular story, the type of weakness that wealth could give an individual is a welcomed weakness. All the characters were willing to give up their pride, conscience, and even self-worth just to gain material wealth. In some respect, wealth could strip us the things we could never buy. The characters in â€Å"Fifty Grand† were all seemingly devoid of any self-worth, especially the protagonist. In addition to that, the protagonist sees doubling his life-savings as the only way he could live a happy pot-boxing life. In one of Hemingway’s best works, â€Å"Snows of Kilimanjaro†, he had written about how wealth could ruin a writer. Through this theme, readers would easily jump to the assumption that this particular story is quasi-autobiographical. The plot talks about a writer browsing through his memories while on a safari in Africa. He was infected through a wound that he got from a thorn. The protagonist collects his memories as he was awaiting a slow and seemingly inevitable death. He had realized that his life was full of wonderful memories. However, the tragedy was he was unable to write about those wonderful memories. Instead, he had focused much on the misery that his wealthy wife had inflicted to him. The weakness that â€Å"Snows of Kilimanjaro† had talked about is that wealth could kill an individual’s passion. The protagonist’s passion for writing was gradually killed by his adaptation to the lifestyle of his wealthy wife. The protagonist had become dependent to the wealth of his wife. He refers to his wife’s wealth as â€Å"†¦your damned money is my armour. † Unfortunately, his passion for writing was sacrificed—he had failed to write about the important things, instead he had spent most of time mingling with wealthy yet uninteresting people. All in all, these three stories reveal to us Hemingway’s distaste for material wealth. It is common in the three stories that things of priceless value like self-worth and passion are being neglected when pursuing wealth. Perhaps what Hemmingway may have wanted for us to realize is that material wealth should not be pursued at all. Instead, we should give more value to the things that could never be bought. And he is seemingly suggesting that being materially wealthy just means that we had lived our lives poorly.

The Outcome Of The Korean War

The Outcome Of The Korean War The Korean War officially began on 25 Jun 1950 when forces of the Democratic Peoples Republic of Korea (DPRK North Korea) invaded the Republic of Korea (ROK South Korea). After initial stunning successes by both sides, there then followed over 3 years of bloody conflict which ultimately ended in an uneasy status quo ante bellum which still persists. The central hypothesis to this paper is that the use of military force was an effective policy tool for all parties involved to meet defined political objectives. The degree of success that each state/organisation achieved will be examined in detail. This essay will be limited to analysing the conflicts immediate aftermath and will not consider events beyond the Geneva Conference in Apr 1954. Specifically, this essay will investigate the rationale that led the DPRKs leader (Kim Il Sung) to consider the use of military force to achieve his primary objective of unifying Korea. The causes of the Korean War will also be briefly examined to set analysis in context. Causes The decisive event that caused the Korean War was the decision by two US Army Colonels on 10 August 1945 to divide Korea at the 38th parallel  [1]  . The decision was taken on Aug 10 1945 and for no better reason than à ¢Ã¢â€š ¬Ã‚ ¦it would place the capital city [Seoul] in the American zone.  [2]  From the moment that the Korean partition decision was made public, the leaders of the DPRK and ROK were essentially determined to establish a unified country by diplomatic or military means. Indeed, many in the United States were worried that the ROK would invade the DPRK first, such was the bellicose rhetoric emanating from the ROK President Synghman Rhee. The dividing line on the 38th parallel did not have any historical significance to Koreans of any faction and the imposition of an arbitrary dividing line by the joint Soviet/United Commission in Korea came as a total shock  [3]  . Indeed, Bruce Cumings asserts that the interim United States occupation forces nearly became as unpopular as the newly ousted Japanese once the 38th Parallel decision became widely known  [4]  . It can therefore be argued that nascent nationalism, coupled with diametrically opposed ideologies and the unfortunate choice of an arbitrary dividing line provided the catalyst for the DPRK invasion of the ROK on 25 Jun 1950. It can also be postulated that Kim Il Sung was left with little option but to resort to military means to bring about his desired end state of unifying Korea. Military outcomes From its inception, the Korean War was viewed as a limited war by the principal combatants, who (albeit for different reasons) had no wish to see the conflict escalate into a wider conflagration. The military outcome of the Korean War was indeterminate, with neither side emerging as a clear victor. After the initial period of manoeuvre (from Jun 1950 Jun 1951) the Korean War settled into a stalemate reminiscent of World War 1 trench warfare. With neither side willing to escalate the conflict to gain a decisive edge, continued operations by UN and Communist forces essentially became a series of (relatively) pointless battles  [5]  in order to gain territory or exert political leverage at the Armistice negotiations in Panmunjom. When the Korean Armistice was formally signed on 27 Jul 1953, a heavily fortified Demilitarized Zone (DMZ) was established following front line positions. Neither side could claim victory in the true sense of the word. Political and Strategic Objectives of the Soviet Union Due to chronic instability in the ROK, the Korean peninsula perhaps presented the best opportunity for a communist leaning buffer state to be established that would protect Soviet and Chinese borders from any perceived American threat. The northern portion of Korea was occupied by Soviet troops, who quickly moved to support indigenous communist orientated commissariats. Kim Il Sung emerged as the favoured choice of the Soviet leadership and the DPRK was established in 1948. Once it became clear that Korea would not be unified by political means alone, and the Soviet Union had successfully tested an atomic bomb, Stalin eventually gave his consent and backing to Kim Il Sung  [6]  to proceed with the invasion of the ROK, but was purportedly unwilling to widen the conflict and risk a wider war with the USA  [7]  . Stalin viewed the Korean conflict as a key part of a wider Soviet strategy to embroil the USA (and its allies) in a protracted struggle far away from what both sides regarded as the Centre of Gravity in Europe. In this the Soviets largely succeeded as the USA became wedded to the defence of the ROK on a point of principle after the DPRK invasion. Stalin also determined that it would be perhaps better for the Soviet Union to engage in conflict with the United States at an early juncture, rather than to wait for Germany and Japan to be re-armed, which would greatly increase Western military capability: [Stalin] à ¢Ã¢â€š ¬Ã‚ ¦added that even if the USA provoked a big war, let it take place now rather than a few years later, when Japanese militarism will be restored as an American ally, and when the United States and Japan will possess a military spring-board on the continent in the form of Rhees Korea.  [8]   The Soviet Unions relationship with China was crucial. Stalin viewed newly communist China as the junior partner in the communist world. While content to provide administrative, technical and planning advice, Stalin determined that the Soviet Union would not become overtly involved in any Korean conflict in order to avoid a direct confrontation with the United States. Kim Il Sung visited Moscow in Apr 1950; during this period, Stalin laid out the terms of any DPRK invasion of the ROK as: The Chinese (specifically Mao Zedong) must approve the invasion; The DPRK invasion must appear as a counter to an ROK move into the DPRK; and that Kim Il Sung would not be able to rely on overt Soviet support if the USA intervened, but would have to rely on Chinese support  [9]  . In essence, Stalin determined that there were great advantages to a conflict being fought by proxy between the fledgling communist Chinese state and the United States. A conflagration in Korea that pitted the United States against China would make any chance of rapprochement between the two states highly unlikely and would also fix American attention far from the Soviet vital ground in eastern Europe. Another key piece of evidence of Soviet strategy was revealed by the former Sovier premier Nikita Khrushchev. In his memoirs, Khrushchev gave an explanation of why Stalin decided to support Kim Il Sungs proposed invasion of the ROK. Khrushchev stated that when the United States Secretary of State (Dean Acheson) publicly stated that the ROK was outside of the United States Defence Perimeter  [10]  , this inadvertently sent a strong signal to Stalin that the ROK was a soft spot that was worth exploiting  [11]  . Stalin therefore reasoned that the United States would not commit forces to support the ROK regime in the event of a DPRK invasion  [12]  . Once it became clear that the Korean Peninsula would not be unified by diplomatic means, Stalin was content to sanction the use of military force (by his DPRK proxy) to bring about unification of Korea. The eventual outcome of the Korean War did not meet the Soviet primary political goal of establishing a communist, unified Korea as the eventual cease fire line ran almost exactly along the 38th parallel. Despite this, it can be argued that the Soviet Union greatly benefited from the outcomes of the Korean War. The United States was badly shaken by the Chinese intervention in Nov 1950  [13]  and the loss of American prestige was tangible when United Nations forces were forced into a pell-mell retreat south after the Chinese riposte in Nov 1950. The Korean War diverted the United States from what the Soviet Union determined as its vital ground in Europe. Korea also provided a means to test Soviet military capabilities in combat against the United States, especially in the air. Finally, Korea also allowed the Soviet Union to cement its relationship with China and prevent any rapprochement between China and the United States. The Soviet Union, by financing and supporting its Chinese and DPRK proxies was thus able to meet the majority of its aims, without becoming overtly involved in the fighting. On the minus side, Soviet support for the DPRK invasion unwittingly provided the justification for huge increases in United States military spending and the rearmament of West Germany and Japan. The Soviets were henceforth viewed as aggressors bent on spreading communism throughout the world, which the United States was clearly going to resist. United States Political Objectives and Strategy Prior to the outbreak of the Korean War, debate was intense as to how the United States should respond to the perception that Soviet aggression in Europe and elsewhere was on the increase. With memories of the Berlin Airlift still fresh and communist ideology seemingly in the ascendancy everywhere, US policy makers sought to determine what course the United States should follow in response to perceived Soviet aggression. A key strategy document outlined the United States response to the communist threat and was drafted in early Jan 1950 by the National Security Council (NSC). The resulting paper (NSC 68) aimed to define how the United States would respond to Soviet expansionist aims and also made predictions about the future nature of conflict between the superpowers in a bi-polar world post World War 2. While it was recognised that the main Soviet threat was most likely in Europe, NSC 68 recognised that the communist threat was global and would have to be countered. NSC 68 defined t he United States options as: Option 1: Maintain current policy; Option 2: Adopt an Isolationalist stance; Option 3: Go to war with the Soviet Union; Option 4: Fund and authorise a rapid build up of political, military and economic strength.  [14]   NSC 68 painted a dire picture of Soviet intentions and recommended that Option 4 was the preferred course to chart. The principal author (Paul H. Nitze) proposed radical steps, many of which were politically highly sensitive. Key recommendations were that West Germany should be rearmed as a priority and that a policy of Containment be adopted. Containment was defined as: à ¢Ã¢â€š ¬Ã‚ ¦It is one which seeks by all means short of war to (1) block further expansion of Soviet power, (2) expose the falsities of Soviet pretensions, (3) induce a retraction of the Kremlins control and influence, and (4) in general, so foster the seeds of destruction within the Soviet system that the Kremlin is brought at least to the point of modifying its behaviour to conform to generally accepted international standards  [15]  . President Harry S. Truman was presented with the conclusions from NSC 68 in Apr 1950. Its findings placed Truman in a dilemma; although the United States still had many more nuclear weapons than the Soviet Union,  [16]  the United States could not afford the increase in conventional military spending and support to European nations proposed by the paper. The United States Congress had strongly opposed increased military spending in favour of more spending within the United States. A fierce debate thus raged in the United States as to how perceived Soviet aggression should be responded to. United States policy towards the ROK was somewhat haphazard. As already mentioned, Acheson had publicly stated that the ROK was outside of the United States Defence Perimeter and relations with Rhee were often difficult given his bellicose nature and frequent outbursts about reunifying Korea by force. This prompted the US Joint Chiefs of Staff (JCS) to press for remaining US troops to be withdrawn in order to concentrate on more important commitments elsewhere. The last US troops were withdrawn late in 1949, which again seemed to signal to Kim Il Sung and Stalin that the United States would not intervene in the event of an invasion of the ROK. Meanwhile, the debate over the implications of NSC 68 continued to rage in Washington, with those in favour of increasing military spending gaining little traction in the face of harsh budget realities. The invasion of the ROK on 25 Jun 1950 was greeted with shock in Washington and no doubt a degree of satisfaction by those that had signposted the Soviet inspired communist threat. American policy was thus immediately polarised and global US Political objectives were quickly wedded to the idea of Containment. The DPRK invasion of the ROK acted as an accelerant that ignited the United States commitment to defending what it perceived as the free nations of the world. Due to an ongoing Soviet boycott of the Untied Nations, the United States was able to secure the UNs approval for the use of force and quickly committed substantial forces in support of the United Nations Command (UNC) in order to restore ROK sovereign territory. With the support of the UN and the containment of DPRK forces at Pusan, many in the United States began to call for a more aggressive strategy to Rollback communism. The United States implemented its Rollback strategy in Korea after the successful landings at Inchon on 15 Sep 1950 had severed DPRK supply routes and seen communist forces retreat in disarray back over the 38th parallel. UN Security Council Resolutions 82 85 condemned DPRK actions and eventually gave UNC forces authority to proceed north across the 38th parallel with the express intent of removing Kim Il Sung and reunifying Korea as a nation state. What set out as an ideological stance taken in Washington to Rollback communism was thus implemented in reality i n Korea, with poor results after decisive Chinese intervention. While it will be debated later in this essay if the UNC advance precipitated Chinas entry into the conflict, it certainly was a contributory factor. The United States was justified to seek UN approval to use force to restore ROK territorial integrity; Containment was a valid political objective that justified the use of force in response to the perceived Soviet threat. The Rollback strategy was (with hindsight) unjustifiable and did not warrant the use of force in a vain attempt to unify Korea. Overall, and despite the ambiguity of its outcome, the Korean War had important implications for American foreign policy. In the short-term, the conflict globalized the policy of containment and was the impetus for vastly increased Defence spending and extensive US military deployments in Europe and elsewhere. The Korean War deepened the United States already combative relationship with the Soviet Union and effectively scuppered any possibility of cordial diplomatic relations with Communist China for twenty years. The outcome of the Korean War was satisfactory for the United States. Communist advances had been contained and the ROK preserv ed as a bulwark against communism in Asia. Korea also had a far ranging impact on US policy and the policy of containment was to be applied to South Vietnam with disastrous results. China In Apr 1949, the Chinese Civil War ended in the decisive defeat of the Chinese Nationalists. A newly unified China under the leadership of Chairman Mao Zedong was keen to assert much greater influence in the region and this was to be a critical factor for the duration of the Korean War. United States support for the remnants of the Chinese Nationalist regime in Taiwan continued to be a major source of friction between the United States and China and was an underlying theme that determined Chinese political and strategic objectives in the region. As a result of the United States overt support of the Nationalist regime and the lack of Chinese counters to US military strength (particularly Naval), Mao was keen to determine if there was an indirect means to confront the United States and perhaps even extract concessions over the future of the Nationalist redoubt in Taiwan. Chinas decision to enter the Korean War was determined by Chinese leaders interpretation of Chinas security interests and their judgment as to how Chinas security would be affected by entering the conflict. At this early juncture after the conclusion of the Chinese Civil War, the Chinese leadership was highly sensitive as to how Chinas stature, capability and willingness to defend its position were perceived by outsiders and particularly the West. China had suffered greatly at the hands of Great Britain and the USA and others during a prolonged period of foreign intervention in its affairs and Mao determined at an early stage that China would become involved in a Korean conflict if the situation dictated  [17]  . Once UN Forces crossed the 38th parallel in force and the Rollback strategy was openly advocated by the United States, the Rubicon was clearly crossed for the Chinese leadership and in particular Mao Zedong leaving them little choice but to act to defend its interests in the region. In essence, if all of Korea was occupied by UNC forces, then this would (in the eyes of the Chinese leadership) create a fatal danger to the fledgling Chinese revolution. Chinas use of force to meet its strategic objectives was fully justified in the minds of the Chinese leadership. The sanctity of the Chinese revolution appeared to be under threat once Rollback gained significant support in the UN. It can also be argued that Mao saw a fleeting opportunity for China to deal an embarrassing blow to UN Forces by committing large numbers of Chinese volunteers at a decisive moment in the campaign. By committing Chinese forces to an ideological struggle such as Korea, Maos reasoning can be assessed as sound; China would bolster its credibility within communist circles and perhaps emerge from the conflict as a beacon for other fledgling communist states so long as the west was prevented from securing success in Korea. Underlying much of Chinese strategic thought was the possibility that prolonged involvement in any Korean conflict had the potential to secure concessions from the United States over the future of Japan and crucially Taiwan. Chinese intransige nce during the later stages of the Korean War can be attributed to not wishing to terminate the conflict until a more favourable situation had been achieved by communist forces and also Stalins wish to prolong the conflict to keep the USA involved in a peripheral action. DPRK Strategy and Political Objectives DPRK strategy was relatively simple once the division of Korea became permanent. Under the shrewd leadership of Kim Il Sung, the DPRK charted a course that played the Soviet Union and China off each other in order to serve the DPRKs best interests. Once any hope of a diplomatic solution had vanished to unify Korea, Kim Il Sung determined that a narrow window of opportunity existed for the military unification of Korea. Indeed, the DPRKs invasion of the ROK perhaps provides the best example of Clausewitzs dictum à ¢Ã¢â€š ¬Ã‚ ¦that war is not merely a political act, but also a real political instrument, a continuation of political commerce, a carrying out of the same by other means  [18]  . On 7 March 1949, while talking to Stalin in Moscow Kim Il Sung said: We believe that the situation makes it necessary and possible to liberate the whole country through military means. The Soviet leader apparently disagreed, citing the military weakness of the North, the Soviet-USA agreement on the 38th parallel division and the possibility of American intervention if the DPRK intervened militarily in the ROK. Stalin added that only if the ROK/USA attacked Pyongyang could the DPRK try military reunification by launching a counterattack. Then, the Kremlin chief explained, your move will be understood and supported by everyone.  [19]  On 17 January 1950, Kim Il Sung complained to the Soviet ambassador Shtykov: I cant sleep at night because I am thinking of the unification of the whole country. If the cause is postponed, then I may lose the confidence of the Korean people. Kim Il Sung apparently requested permission to make a new visit to the USSR to receive orders and permission fr om Stalin for the offensive  [20]  . This is a key point; for Kim Il Sung, the war was as much about maintaining popular consent for his regime as it was for unifying Korea. The DPRK was essentially justified in resorting to the use of force in its attempt to unify Korea. This is a contentious point of view, but it can be argued that as the Korean War was essentially a civil war, then once diplomatic means had been exhausted, the only way left to Sung was to exhort the Soviet Union and China to support a military endeavour to unify the Korean peninsula. It could also be argued that had the ROK not been supported by the United States, then the ideological and nationalist tensions in Korea would have played out after a period of internal wrangling. Korea would have likely emerged after the end of the Cold War as a stable, unified state that would have been open to capitalist influence (like many former Warsaw Pact states) and not the insular, paranoid autocracy that still persists. The outcomes of the Korean War essentially did not meet the primary aim of the DPRK to unify Korea, but did ensure the continued support and investment of the Soviet Union and C hina, much as the United States supported the ROK. ROK Political and Strategic objectives ROK strategy was again relatively simple. By continually agitating against the communist DPRK regime, Rhee hoped to draw the United States into a Korean Civil War in order to enable the unification of Korea by force. Many accounts of the time place the blame squarely on the DPRK for invading the ROK, but this is too simplistic. Rhee continually blustered that he would lead an ROK invasion of the DPRK to reunite Korea. On a visit with The US Secretary of State (John Foster Dulles) a reporter (William Mathews of the Arizona Daily Star) recorded that: He [Rhee] is militantly for the unification of Korea. Openly says it must be brought about soonà ¢Ã¢â€š ¬Ã‚ ¦Rhee pleads justice of going into North country. Thinks it could succeed in a few days à ¢Ã¢â€š ¬Ã‚ ¦[I]f he can do it with our help, he will do it  [21]  . Rhee was an ardent nationalist and was clearly set on reuniting Korea by any means, so long as he had the support of the United States to do so. ROK forces were responsibl e for repeated violations of the 38th parallel and ROK initiated artillery exchanges were commonplace from Spring 1949 onwards  [22]  . Continued United States military support was thus at times difficult to justify in the face of pressing commitments elsewhere and the Joint Chiefs of Staff finally withdrew all but a token force of advisors in late 1949  [23]  . The primary political objective of the ROK can thus be clearly identified as seeking to secure and maintain United States military, economic and political involvement in the ROK. In this, the Rhee regime was entirely successful as the Korean War precipitated massive United States military, economic and political support which extends to the present day. Indeed, the prolonged nature of the conflict served to ensure that the Korean conflict was centre stage of the Truman/Eisenhower Presidential Election. Rhee and his regime survived the war intact and the experience of the conflict had a direct influence on ROK politics for two generations with successive semi military dictatorships controlling ROK affairs. The United Nations Facing its sternest test, the United Nations had weathered a challenge, which, if unanswered, might have resulted in disaster and eventual disintegration. Under the U.N. flag, the original objective of the intervention in Korea-halting Communist aggression-had been successfully carried out and the independence of its foster child, the Republic of Korea, had been preserved. This practical demonstration of how the United Nations could function when peace was threatened greatly enhanced the prestige of the organization and established a precedent for future U.N. military action if the need should again arise. The effort had not been given unanimous support by U.N. members, it is true, but twentyone nations had contributed forces of one kind or another to sustain the U.N. decision. Although many of these countries had supplied only small token units, the mere fact that they had participated at all was encouraging, since it indicated their belief in the U.N. and their willingness to put teeth in the enforcement provisions of its charter. The Korean War marked a real departure from the dismal experience of the League of Nations in this respect. Conclusions