Taxes Are The Price For Civilization Finance Essay - Free Essay Example

Sample details Pages: 20 Words: 5872 Downloads: 4 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? à ¢Ã¢â€š ¬Ã…“I like to pay taxesà ¢Ã¢â€š ¬?, said Oliver Wendell Holmes Jr, à ¢Ã¢â€š ¬Ã…“with them I buy civilisationà ¢Ã¢â€š ¬?. Taxes are the fuels that make civilization run. There is no civilization in the world history that did not have tax. Don’t waste time! Our writers will create an original "Taxes Are The Price For Civilization Finance Essay" essay for you Create order The first civilization we know anything about 6000 years ago in Sumer, a fertile plain between the Tigris and Euphartes rivers in Iraq (Adams, 2001). The dawn of history and tax history is recorded on clay cones excavated at Lagsah, in Sumer. Taxation has powerful influence on several events of history that have marched across the worlds stage and the collection of tax is the factor for many sweeping changes of civilisations in the world. Taxation played a fundamental role in ancient international politics. The struggle over the extraction of taxes between the rulers and the ruled has been one of the longest and most keenly fought contests in the world history. Monarchies were overthrown by revolution and governments were brought to a violent end on tax recovery issues. Empires battled for the right to tax the loser. The rebellion in America that became the Revolutionary War is often dated to the Boston Tea Party, which was motivated by the conviction that unjust taxes were being levied on the colonies. The slogan à ¢Ã¢â€š ¬Ã…“Taxation without representation is tyrannyà ¢Ã¢â€š ¬? provided one of the central motifs of the revolution. 1.2 Tax is an enforced contribution Unlike most transfers of money from one individual to another, which are entered into voluntarily, tax is an enforced contribution, extracted pursuant to sovereign authority of the state. The variety of taxes, that the governments have levied, is huge. There were taxes on earnings, properties, business transactions, gifts, sale of securities, dividends and even on death etc. Taxes can be broadly classified into two broad categories i.e. direct taxes on individuals corporations and indirect taxes on goods and services. Earlier the tax policy in any country was conceived in a clearly separated national market as there were having restricted cross border transactions. Accordingly, taxation systems are introduced and developed primarily to address domestic economic and social concerns. The forms and levels of taxation were established on the basis of the desired level of publicly provided goods and transfers, with regard also taken to the allocative, stabilising and redistributive aims which are considered to be appropriate for a country. At that time the international dimension of tax structure of a country was limited to the amount of tax imposed on foreign source income (income generated outside) of residents of the country and the domestic income of non-residents. 1.3 It takes more brains and effort to evade taxes than it does to make the income. The efforts of the subordinate population to escape taxation imposed by the state have been a consistent feature of human society since first known system of taxation was introduced in ancient Egypt. Tax evasion practices usually involve an individual or a corporation who misrepresent their income to the State by dishonest means, including declaring less income, profits or gains than they actually earned or by exaggerating deductions, or hiding money. Over a period of time the society has witnessed abuse of intellectual ingenuity and sophisticated financial wizardry in evading taxes. With globalisation o f economy and financial integration, the state has witnessed several tax evasion schemes involving tax heavens. A tax haven is a low-tax country or territory where individuals or corporations shift their income to avoid the taxes of their home location. By channeling investments or passive income (e.g. interest) through foreign entities, some individuals evade taxes illegally by not reporting these assets or income on their tax returns. 1.4 Globalisation and the Battle for World Economy. The process of globalization of economy led to greater economic integration across the national borders and generated opportunities for economic growth, technology transfers, flow of capital and free trade (Bhagwati, 2004). Globalization is primarily a monetary phenomenon in which expanding liquidity induces investors to take more à ¢Ã¢â€š ¬Ã…“risksà ¢Ã¢â€š ¬? in investing in underdeveloped markets with anticipation of higher investment return. Under this argument, globalization is cons trued as being initiated not by political or social motives, but by investors economic incentives. Thus one of the conspicuous consequences of globalization as well as deregulation and liberalization is the mobility of capital (Daniel Yergin, 1998). Over the last two decade, this changing global economic and political environment has led to spectacular growth in global Foreign Direct Investment (FDI in short) flows since 1990s. During eighties the majority of the developing economies were undergoing severe financial constraints following the borrowing binge and the breaking down of normal financial relations. This has translated into a sharp decline in investment and growth rates in these economies. This resulted in the growing importance of FDI as a relatively reliable source of capital flows for the developing countries. The other major channel of attracting capital is allowing investments in capital market through Foreign Portfolio Investments (FPI in short). The foreign po rtfolio investment is the flow of capital a country where non-residents invest in the countryà ¢Ã¢â€š ¬Ã¢â€ž ¢s stock and bond markets, usually for speculation. It is a short term investment, as opposed to Foreign Direct Investment which is a longer term partnership, usually involving participation in the management through joint-venture, transfer of technology and know-how. Concurrently, the à ¢Ã¢â€š ¬Ã‹Å"mobility of capitalà ¢Ã¢â€š ¬Ã¢â€ž ¢ and advent of foreign capital has changed the basic relationship amongst domestic tax structure. 1.5 Harmful Tax Competition an Emerging Global Issue Decisions to undertake FDI, by multinationals are usually complex since they involve strategic decisions. For a multinational that seeks to maximize the value of the firm, FDI is attractive if the so-called OLI conditions are met, referring to Ownership, Location and Internalisation. It is à ¢Ã¢â€š ¬Ã‹Å"taxesà ¢Ã¢â€š ¬Ã¢â€ž ¢ that can affect all three OLI conditions. For instance, i t can affect the tax treatment of a foreign firm, relative to domestically owned firms. The tax rate can also be a factor that determines the attractiveness of a location for undertaking investments. Because governments are competing with another for scarce capital, they are compelled to adopt market friendly or even investor friendly policies for fear of seeing capital locate in or relocate to other jurisdictions. As there is increased competition among business houses in the global market place to corner higher market share and more profit they look for new ways by which they can minimise and avoid taxes. This has led to negative effects of opening up new ways which countries exploit these new opportunities by developing tax policies aimed primarily at attracting financial and other geographically mobile activities. These create harmful tax competitions between States, carrying risks of distorting trade and investment and lead to the erosion of national tax bases (OECD, 1998). Most studies of harmful tax practices and race to the bottom, focus on potential host countries competing for mobile capital, neglecting the role MNEs, of the corporate tax planning and of home governments facilitating this planning. 1.6 Cross Border Transactions State Control The cross border financial flows have outpaced states capacities to control it. Consequently the State has less control over the economic outcome (Jeffery, 1997). The ability of Multi National Enterprises (MNEs in short) to adjust their scale of operation, character and location of their worldwide operations, had opened up new avenues by which companies can evade or avoid taxes. The recent studies indicate that taxes exert a strong influence on location decision of MNEs (Rosanne Altshuler, 2001). Some countries exploit these new opportunities by developing policies and acted as conduit of capital diversion (ViherkenttÃÆ' ¤, 1991). These unhealthy competitions induce potential distortions in the pa tterns of investments and erode national tax bases of other countries (OECD, 1998). We have noticed proliferations of tax havens, indulgence of multi nationals in transfer mispricing, cases of capital flight, mispriced financial transfers, round tripping and massive tax frauds. 1.7 Capital Inflows into India: With the process of globalization and under the liberalized foreign exchange transactions regime the composition of capital inflows to India has changed significantly over the years. Dependence on aid has vanished and foreign direct investment (FDI), foreign portfolio investment (FPI), external commercial borrowings (ECB) and nonresident Indians (NRI) deposits dominate the capital flows. Among these again, there has been a gradual shift away from debt components to equity flows (the proportion of non debt has gone up from about 2% in the second half of the 1980s to over 60% during the 2007-08). [Fig 1: COMPOSITION OF CAPITAL FLOWS in 1990-91 and 2007-08] The pattern of Foreign Direct Investments (FDI) in India subsequent to the adaptation of policy of economic liberalization revealed the investment practices of Multi National Corporations. In early nineties Foreign Direct Investments (FDI) are allowed in various sectors and also Overseas Corporate Bodies (OCBs) and Foreign Institutional Investors (FIIs) were allowed to participate in the capital market.  TABLE1: COMPOSITION OF CAPITAL FLOWS (NET)  Item 1990-91 1995-96 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08PR 2008-09P  1 2 3 4 5 6 7 8 9 10 11  Total Capital Flows ( Net) (US $ mn) 7,056 4,089 8,551 10,840 16,736 28,022 25,470 45,203 107,993 9,146  Percentage share in total net flows  1 Non- Debt Creating Inflows 1.5 117.5 95.2 55.5 93.7 54.6 84.0 65.8 58.9 231.0   a) Foreign Direct Investment 1.4 52.4 71.6 46.5 25.8 21.4 34.9 50.3 31.7 382.5   b) Portfolio Investment 0.1 65.1 23.6 9.0 67.9 33.2 49.1 15.5 27.2 -151.5  2 Debt Creating Inflows 83.3 57.7 12.4 -12.3 -6.0 35.2 41.0 64.2 38.9 87.2   a) External Assistance 31.3 21.6 14.1 -28.6 -16.5 7.2 6.9 4.0 1.9 28.9   b) External Commercial Borrowings 31.9 31.2 -18.6 -15.7 -17.5 19.4 10.8 36.4 21.0 75.9   c) Short term Credits 15.2 1.2 -9.3 8.9 8.5 13.5 14.5 14.6 15.9 -63.4   d) NRI Deposits 21.8 27.0 32.2 27.5 21.8 -3.4 11.0 9.6 0.2 46.9   e) Rupee Debt Service -16.9 -23.3 -6.1 -4.4 -2.2 -1.5 -2.2 -0.4 -0.1 -1.1  3 Other Capital 15.2 -75.2 -7.6 56.8 12.3 10.2 -25.0 -30.0 2.2 -218.2  4 Total (1 To3) 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0  Source: RBI report on Currency and Finance 27/08/09 1.8 Development of Mauritius Route According to figures available with the Department of Industrial Policy and Promotion, of the total $98 billion foreign direct investment (FDI) that has come into India since April 2000 (till August 2009), $43.14 billion was routed through the Mauritius  [2]  . Though India has a Double Taxation Avoidance Agreement with several developed and rich countries, it is Mauritius which is the most preferred route for FDI inflows. A closer scrutiny will reveal that tax exemptions have been a major factor for companies routing their investments into India through Mauritius. By routing the investments through Mauritius the effective tax rate comes to around 3% only against expected rate of 33%. Further, it was also revealed that Mauritius-based foreign institutional investors (FII) are also major players in the Indian capital markets  [3]  . In spite of earning substantially in share transactions these FIIs neither have paid any taxes in India (due to India Mauritius tax conventio n) nor at Mauritius (no capital gains tax as per their domestic law). There are several such instances where it is found that the residents of the third states attempted to avail benefits of the bilateral tax treaty between India and Mauritius. There are also instances of misuse of other tax treaties in varying measures as well. As discussed earlier these schemes are designed to evade taxes which will ultimately result in erosion of tax base. This will also seriously affect the tax structure as there will be tendency to shift the tax burden from mobile to relatively immobile factors. Thus it is the time to take effective policy measures to counter such moves, as many more arrangements and agreements would be subject to atrocious misuse. This dissertation attempts to address the problem faced by India in the form of treaty shopping from the policy formulation perspectives. 1.9 OBJECTIVES OF THE RESEARCH: What drives FDI to a country and how important is the tax factor in this decision? On the backdrop of above facts and studies, the trends of foreign direct investment (FDI) flows since 1991-92 are examined to explore the reasons behind these trends and the role of multinationals and their investment activities are ascertained. One main objective is to provide a review of empirical studies of the effects of taxation on FDI flows, with the aim of better understanding what factors explain variations in estimates of the sensitivity of FDI to taxation. The second main objective is to evaluate economic policy considerations guiding the treatment of cross-border investments (inbound and outbound FDI). The third objective is to develop an approach for incorporating commonly employed cross-border tax-planning strategies in standard tax rate models used to identify tax distortions to investment. Do Double Taxation Avoidance Agreements attract more FDI to India? Blonigen and Davies (2004) in an analysis of bilateral FDI outflows and outbound stocks from OECD countries to other countries during the period 1982à ¢Ã¢â€š ¬Ã¢â‚¬Å"92 noticed that there is no statistically significant effect that bilateral tax treaties affect FDI activity, despite statements by the OECD and other sources that such agreements are meant to increase efficiency of world capital flows. Instead, their results suggest either that the provisions of a treaty have no effect or that the positive and negative aspects of treaty formation largely cancel one another (BLONIGEN DAVIES, 2004). Developing countries like India signed double taxation avoidance agreements (DTAAs) in order to attract more foreign direct investment (FDI). They succumb to restrictions on their ability to tax corporate income from foreign investors, which can only pay off if more FDI is the reward. But do DTAAs attract more FDI to India? As mentioned in preceding paragraphs majority of FDIs are ro uted through Mauritius, a quasi tax haven. The beneficial provisions of the DTAA with Mauritius are being exploited to take unfair advantages. Hence a study of à ¢Ã¢â€š ¬Ã‹Å"double taxation conventions and the use of conduit companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢, on FDIs coming to India is being made. The study will test a hypothesis that tax incentives (especially in promoting EOUs and SEZs) play a significant role in determining the inflow of FDI to host countries. The study will also touched upon the investment behaviour of firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s towards tax policies and other determinants of FDI. Analysis of trends in cross border mergers acquisitions and business re-organization from tax avoidance point of view. In the era of globalisation one of the modus of FDI is through mergers and acquisitions (MA). The boom in cross-border MA has given new urgency to understand the complex consequences such as the merger activity has been a major cause of rising concentration, mergers have been major instruments of growth by firms and often involve large scale financial outlays and economic theories relating to profit maximization consequent to M A etc. There are numerous studies on this count. However the MA strategy can also be utilized as an instrument of tax evasion and there are no studies in this regard  [4]  . Thus the trends in cross border mergers acquisitions and business re-organization from tax avoidance point of view are analysed. 2.0 RESEARCH QUESTIONS/HYPOTHESIS What is the qualitative response of FDI in response to a change in tax policy? The relative role of taxes in determining the level of FDIs inflows to India in comparison to other factors of FDI. How does the foreign investorà ¢Ã¢â€š ¬Ã¢â€ž ¢s countryà ¢Ã¢â€š ¬Ã¢â€ž ¢s double taxation relief system affect the response of FDI in India to effective tax rate? What is the response of establishment type FDI to average effective tax rate? Whether the international transfer pricing (ITP) is used by multinational enterprises (MNEs) to minimize incidence of tax liability in India? CHAPTER II REVIEW OF THE LITERATURE The changing global economic and political environment has led to rapid and steady growth in global FDI flows. A wide range of variables have been studied and observed to be significantly correlated with FDI in different directions in different studies. A vast empirical literature has developed around the issue of determining the forces attracting FDI. These studies have used cross-country regressions to search for empirical linkages between FDI and a variety of economic variables. 2.1 Taxes exert a strong influence on inflow of Foreign Direct Investments: Most of the literature on the issue of tax sensitivity of FDI comes to a general conclusion that taxes have statistically significant effect on inflow of foreign direct investments. But most of these researches have focussed on investment to and from the United States. Hartman (Hartman, 1985) made the first contribution and found that taxes, through their effects on after tax rates of return, could significantly affect the level of FDI in the United States. Subsequently, Grubert and Mutti (Grubert H. J., 1991) had performed empirical analysis to determine i. the ability of MNCs to shift profits from high-tax countries to low-tax countries, ii. the effect of host country taxes and tariffs on the distribution of real capital, and iii. the influence of these policies on the international trade patterns of the United States and host nations. Their results indicate that taxes and tariffs have a strong effect on MNC operations. The observed pattern of reported profits in high- and low-tax countries is found to be consistent with income-shifting behavior. It appears that U.S. imports and exports are greater to and from low-tax countries where MNC investment is greater. Altshuler and others (Altshuler, 2001) pointed out that American multinationals are more sensitive to taxes on FDI and quantified that countries with an increase of 10 percent in their tax rates received 30 percent less American direct i nvestment. Similarly, Gropp and Kostial (Gropp, 2000) found strong evidence that FDI is affected by tax factors. It was found that, of the countries examined, those with lower taxes had larger inflows of FDI than those with higher taxes. They also note the trend that the competitive market for FDI causes countries to systematically lower their corporate tax rates and thus erode the tax base Jackson, S. and S. Markowski (Jackson, 1995) empirically examined how taxes shape foreign direct investment, and found that increased taxes spur inward foreign investment. This finding conforms to theories that recognize that foreign investor response is critically shaped by the tax provisions faced by the foreign investor in his home country, and by the effects of tax reform on pre-tax asset returns. The effects of policy and non-policy variables on the location of U.S. direct investments abroad were comprehensively examined by Loree (Loree, 1995). His results indicate that the location is affected by investment incentives (positive), performance requirements (negative), and host country effective tax rates (negative). A study was conducted by Billington (Billington, 1999) to examine the factors that determine the choice of location for foreign direct investment. Data were drawn by him from two models: a multi-country model comprised of seven industrialized countries and a multi-region model consisting of the 11 regions of the U.K. Both models seek to incorporate all those location factors that previous work has shown to be potentially significant. He concluded that corporate tax and interest rate are substantial determinants of location of foreign direct investment. According to Gordon and Hines (Gordon, 2002), à ¢Ã¢â€š ¬Ã…“Tax policies are obviously capable of affecting the volume and location of FDI, since, all other considerations equal, and in the absence of countervailing effects, higher tax rates reduce after-tax returns, thereby reducing incentives t o commit investment funds.à ¢Ã¢â€š ¬? Harry Grubert and John Mutti (2000) used data from tax returns of more than 500 U.S. multinational corporations to identify the role of host country tax rates in determining the amount of capital invested in 60 potential locations. The empirical results show that average effective tax rates have a significant effect on the choice of location and the amount of capital invested there. A lower tax rate that increases the after-tax return to capital by one percent is associated with about 3 percent more real capital invested if the country has an open trade regime. The attractive power of low tax rates is weakened if the country has a more restrictive trade regime. It claimed that approximately 19 percent of U.S. capital abroad would be in a different location in the absence of any effect of taxes. Bellak et. al (Bellak, 2007) also agree that changes in the corporate tax rate are negatively correlated with FDI inflows. They also say that chan ges in the tax rate become less effective at attracting FDI as a nationà ¢Ã¢â€š ¬Ã¢â€ž ¢s infrastructure becomes more developed. Desai and Hines Jr. (Desai, 2001) studied the effect of taxes other than the corporate income tax. They inferred that taxes other than income taxes significantly affect the pattern of income production by multinational firms by altering their investment and transfer-pricing incentives. They also said that governments are likely competing actively for FDI using their other tax rates as differentiation. Mooij and Ederveen (Mooij, 2001) took the analysis a step further and calculated that a 1% chance in corporate income tax rate corresponds to 3.3% decrease in FDI inflows. They also argue that marginal or average tax rates have more of an impact on investment decisions than the statutory base rate does. Cummins and Hubbard (Cummins, 1994) argued that tax parameters influence foreign direct investment in precisely the ways indicated by neoclassical models. Hines Jr. (Hines Jr, 1993) was unique in that it looked at investment decisions for individual U.S. states. It found that the same patterns found in country-level data held true for states, pointing out that high corporate income tax rates had a negative effect on a stateà ¢Ã¢â€š ¬Ã¢â€ž ¢s investment flows from other states. Eggerat (Egger P. e., 2007) had findings consistent with most empirical studies. They observed that unilateral tax rates significantly affect the production and location decisions of multinational firms. However, their paper goes on further to explain that bilateral tax rates (the tax rate of the host country in relation to the investing country) are also very significant for investment decisions. Overall, the general consensus is that corporate income tax rates do in fact have a statistically significant effect on foreign investment decisions. The observed effects of tax on FDI as observed by various authors are given in the following table. OBSERVED EFFECT OF TAX ON FDI IN DIFFERENT STUDIES Negative Positive Insignificant Hartman (1984) Grubert and Mutti (1991) Hines Rice (1994) Loree Guisinger (1995) Guisinger (1995) Cassou (1997) Kemsley (1998) Barrel and Pain (1998) Billington (1999) Swenson (1994) Wheeler Mody (1992) Jackson Markowski (1995) Yulin Reed (1995) Porcano Price (1996) 2.2 Different types of Foreign Direct Investments respond differently to taxes FDI comprises several types of capital such as i. real investment in plant and machinery (PM), either in the form of new plant and equipment or plant expansions, ii. financial flows associated with mergers and acquisitions. This involves a change in ownership without any real investment taking place  [5]  and iii. joint ventures and equity increases etc. The latter component typically comprises investment in financial capital. The distinction between the different types of FDI is important be cause the different components may respond differently to taxes. (Auerbach and Hassett, 1993). 2.3 The Effects of Bilateral Tax Treaties on FDI Flows: The return to foreign direct investment may be subject to international double taxation. In particular, a foreign subsidiary is always subject to corporate income tax in the host country. These profits of the subsidiary can be taxed again under the corporate income tax in the home country of the parent. As this international double taxation would strongly discourage international business activity, most countries avoid it by means of bilateral tax treaties based either on the OECD or UN Model Tax Convention. Bruce A. Blonigen and Ronald B. Davies (2000) estimated the impact of bilateral tax treaties using both U.S. inbound and outbound FDI over the period 1966-1992 and their estimates suggest a statistically significant average annual increase of FDI activity for each additional year of a treaty which ranges from 2% to 8%. Ex amination for nonlinear effects of treaty age on FDI activity suggests that while treaties have an immediate impact on FDI flows, there is a substantial lag before treaty adoption positively affects FDI stocks and affiliate sales. Finally, they conclude that bilateral tax treaties have an effect on investment outside of the withholding tax rates they alter, which may include the commitment and risk reduction effects of these treaties. In their subsequent paper (Bruce A. Blonigen, 2002), they explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992 and suggest that recent treaty formation does not promote new investment. However they had indicated that treaty formation may actually reduce investment as treaties are intended to reduce tax evasion rather than promote foreign investment. Millimet and Kumas (Kumas, 2007) provide a theoretical framework illustrating why the impact of tax treaties may be heterogen eous across the distribution of FDI, and thus why focusing on the average effect of tax treaties may be misleading. They had indicated that there are positive effects of tax treaties at lower quantiles of the distribution of FDI, but negative effects in the upper quantiles. Moreover, while the negative effects are substantially larger in absolute terms relative to the positive effects. Davies (Davies, 2009) reported that, tax treaties appear to have little impact on the level of FDI activity. However, his findings reveal that tax treaties increase the probability of a Swedish multinational having an affiliate in a given country. Findings suggest that the impact of treaties might be greatest due to their effect on issues of uncertainty rather than by adjusting the effective tax rates that companies face. Peter Egger (2006) (Egger P. , 2006)investigated the effect of tax treaties on bilateral stocks of outward FDI. For this purpose he employed a numerically solvable general equi librium model of trade and multinational firms to study the impact of tax treaties on both welfare and outward FDI. The model indicates under which factor endowment configurations countries gain in welfare when implementing a tax treaty. This motivates an empirical specification of the endogenous selection into implementing new tax treaties. Using data of bilateral OECD outward FDI between 1985 and 2000, he found a significant negative impact of newly implemented tax treaties on outward FDI stocks. 2.4 There is a perception that FDIs is taking advantage of tax havens and thereby paying less taxes in host countries: Some of the studies conducted at United States revealed that American firms locate a significant part of their foreign operations in à ¢Ã¢â€š ¬Ã‹Å"tax havensà ¢Ã¢â€š ¬Ã¢â€ž ¢ (a group of countries with unusually low tax rates) that has been extremely successful at attracting US business. It was observed by James Hines and Rice that the tax haven affiliates of Amer ican corporations account for more than 20 percent of U. S. foreign direct investment, and nearly a third of the foreign profits of U. S. firms. American companies report extraordinarily high profit rates on their tax haven investments. This behavior implies that the revenue-maximizing tax rate for a typical haven is around 5-8 percent. (JAMES R. HINES, 1994). Sometimes the response of FDI to corporate profit taxation is unnoticeable due to the use of transfer pricing and intra-firm debt contracting allows firms to shift profits where taxation is the lowest, therefore disconnecting the location of profit and production. Secondly, location decisions depend on the combination of taxation and public goods provision available in host countries (Tiebout, 1956), which can soften the link between the tax level and the amount of FDI located in a country. Randall Morck and others (Randall Morck, 2008) indicated that Chinas outward foreign direct investment is biased towards tax havens and Southeast Asian countries. The top destinations are Hong Kong and Caribbean tax havens, which account for about 80% of the flow. FDI into these locations by Chinese firms might also be designed to hide wealth from tax authorities, other authorities, or even public shareholders. The tax havens provide confidentiality to foreign investors and so are commonly used by multinational firms to store wealth beyond the purview of tax authorities (Harris, 1993). Rosanne Altshuler and Harry Grubert (Grubert R. A., 2005) studied the evolution of tax burdens on US companies abroad. They had used various types of U.S. data, including firm level tax files, to identify the role of three stake holders such as host governments, home governments and multinational companies. The evidence indicates in the early part of the period, from 1992 to 1998, the decline in tax burdens seemed primarily driven by the host countries desire to compete and defend their market share. From 1998 onwards the ta x planning by the companies seems much more significant, facilitated by more permissive U.S. rules introduced in 1997. Effective tax rates on U.S. companies had a much weaker link with local statutory tax rates. Furthermore, the disparity in the reported profitability of subsidiaries in high-tax and low-tax jurisdictions grew substantially. After 1997, there was a very large growth in intercompany payments and a parallel growth of holding company income. They had made an estimate how much of these payments were deductible in the host country and conclude that by 2002 the companies were saving about $7.0 billion per year by using the more aggressive planning strategies. This amounts to about 4% of foreign direct investment income and about 15% of their foreign tax burden. The changes in tax rates during the 1984-90 period led to global income shifting by U.S. multinational firms (KLASSEN, LANG, WOLFSON, KLASSEN, K.; M. LANG; AND M. WOLFSON. Geographic Income Shifting by Multinati onal Corporations in Response to Tax Rate Changes, 1993). Regression results indicated that income was shifted to the U.S. from Canada and from the U.S. to Europe in 1985-86, due to higher Canadian rates and lower rates in Europe. In 1987, with rates lower in the U.S. and relatively constant elsewhere, income moved to the U.S. Results generally showed shifting from U.S. to non-U.S. units other than Europe and Canada in 1988, perhaps due to tax cuts in countries such as Australia and Japan. For 1989, results show shifts to Canada from other non-U.S. units after large cuts in Canadian tax rates Most of these studies relating to effects of taxation on both inward and outward foreign direct investment have focused exclusively on FDI in the United States. There are not enough studies to comprehend impact of taxation on Foreign Direct Investments in India or any other developing countries. CHAPTER 3 THEORETICAL FRAMEWORK At the centre of policy debate over the appropriate corporate tax rate on business profit in the host country, is the difficult question of the sensitivity of FDI to corporate taxation. Addressing this question is critical to an assessment of how best to address competitiveness pressures and avoid capital relocation, while also central to cost/benefit assessment of tax relief and to estimates of the revenue response to a corporate tax policy reform. 3.1 MACROECONOMIC STUDIES Most of the empirical literature on the effects of taxation on both inward and outward foreign direct investments has focused exclusively on FDI in the United States. Interest in this topic has been stimulated by the unexpected increase in the late 1980s of FDI into the US. This is one of the factors led to promulgation of Tax Reforms Act 1986 in US. Empirical study of the effect of taxation on the time series of FDI in the U.S. was initiated by Hartman (Hartman, 1985). Hartman estimate the following equation for FDI (denoted as I*) ln(I*)= a + a1ln[r(1-t)]+a2ln[r0(1-t)]+a3ln[(1-t0)/(1-t)] where [r(1-t)] is the measure of return on inbound FDI after corporate tax rate  [6]  . According to Hartman, this reflects the impact on new investment; [ro(1à ¢Ã¢â€š ¬Ã¢â‚¬Å"t)] measures is the gross rate of return on investment in the US, reduced by the US tax on FDI. This variable is said to reflect the effect of acquiring existing capital on which no extraordinary return is earned. The third term on the right hand side of the equation ln[(1-t0)/(1-t)] is a relative tax term, capturing a valuation effect and t denotes the average US corporate tax rate (assumed to be equal for foreign and domestic firms), and to denotes the average US corporate and personal tax rate on income from capital. Variables enter the equation in natural logarithms (ln) to facilitate elasticity computations. Using annual data from 1965 to 1979, Hartman estimated the response of FDI, separately for investment financed by retained earnings and transfers from abroad, to three variables: the after-ta x rate of return realized by foreign investors in the U.S., the overall after-tax rate of return on capital in the U.S., and the tax rate on U.S. capital owned by foreigners relative to the tax rate on U.S. capital owned by U.S. investors. The first two terms are meant to proxy for the prospective return to new FDI, the first term being more appropriate for firms considering expansion of current operations and the second more applicable to the acquisition of existing assets which are not expected to earn extraordinary returns based on production of differentiated products or possession of superior technology. The relative tax term is designed to capture the possibility that tax changes which apply only to U.S. investors will, by affecting the valuation of assets, alter the foreign investors cost and therefore the return to acquiring the asset 3.2 A number of subsequent papers have extended or modified Hartmanà ¢Ã¢â€š ¬Ã¢â€ž ¢s paper. Boskin and Gale (Boskin, 1987) extend the Har tman analysis by using a longer time series from 1956 -1984 using revised average tax rate. They also experiment with a linear instead of a log specification. The results of Boskin and Gale more or less confirm the main findings of Hartman, i.e. the impact of US taxes on retained earnings is more robust than the impact on transfer of funds. Young (Young, 1988) also extends the Hartman analysis by means of a somewhat longer sample period from 1953 1984, a slightly different specification. He used revised data on investment, GNP and rates of return earned by foreigners to estimate similar equations. These changes increase the estimated elasticities with respect to the rate of return realized by foreigners and the respective rate of return. He used the following model: ln(I*) = a0 + a1ln[r(1-t)] + a2ln[r0(1-t)] + a3ln[(1-t0)/(1-t)]+ a4lnGNP+a5ln FDI Using a corrected after-tax rate of return series, Newlon finds that the estimated coefficients are unstable and sensitive to the time period considered. When considering years 1965-73, he finds that the investment equation explaining transfers of funds fits better than the one explaining retained earnings, reversing the earlier findings. When the interval is changed 1956-1984, the equation explaining transfers of funds performs poorly, and no estimated coefficient is found to be significant. It is notable that none of these studies has deviated very far from the approach taken in Hartmans 1984 paper. Thus the Hartman model will be adopted for study of impact with some modifications. 3.3 In one of the comprehensive studies of the tax rate sensitivity of total foreign earnings, Grubert and Mutti [1991] (Grubert H. J., 1991) examine aggregate data on U. S. manufacturing affiliates in 33 foreign countries. They regresse two profit rate measuresà ¢Ã¢â€š ¬Ã¢â‚¬ the ratio of profits to local sales, and the ratio of profits to local equityà ¢Ã¢â€š ¬Ã¢â‚¬ on local tax rates. The results suggest that reported profits are sensitive to tax rate differences. 3.4 MICROECONOMIC STUDIES Unlike most other studies that concentrate on the macro level study of the sensitivity of FDI in host countries, a micro level approach by looking into several particular industries may also be tried. In most multinational firms, there is a significant amount of intra firm trade. When a multinational parent provides a service or sells a non-marketed good to a foreign subsidiary, a transfer price has to be charged. If market prices are not available, multinational firms may distort the transfer price from the price that would be charged by two independent businesses in order to shift taxable income to the jurisdiction where taxes are lower. Another method commonly used by multinationals that allows profits to be shifted is to move debt to the high-tax jurisdiction. There are several models to study the income shifting behavior of firms through transfer pricing such as models proposed by Horst (Horst, 1971), Copithorne (Copithorne, 1971) and Eden (Eden, 1978) etc. CHAPTER 4

Brazil And Caribbean Culture Essay - 1694 Words

Within Brazil and the Caribbean lies a racial mixture of cultures. Since the 1930s the people have, overall, enthusiastically adopted the notion that racial and cultural mixture defines this regions national identity (Samba 1). This region consists of a very historic background which has shaped the beliefs and customs of celebration, music and dance. Sugar cane was brought to the new world by Christopher Columbus on his second voyage in 1493 (Umbilical 99). The introduction of this new crop would bring about dramatic change the Caribbean. During the 1600s the Caribbean sugar industry thrived. The native people of Africas†¦show more content†¦This music helped make plantation work a little less unbearable. A little farther south of the Virgin Islands in Trinidad and Barbados, Calypso was used to express personal feeling about slavery. There are several versions of the origin of calypso which emerged as an identifiable genre towards the end of the nineteenth century. Calypso represents a mixture of several folk songs in African tradition (history of Carib music 1). There are a few theories to where the word calypso originated. The Carib word caieto meaning a joyous song and the French patois carrousseaux from the archaic French word carouse meaning a drinking party or festivity (Trinidad Calypso 8). The calypso style of music began around the time of the French settlement in Trinidad during the late 18th century. At this time this type of music was not yet pronounce calypso. In a good calypso song the lyrics would grasp three main dimensions. The first is extempore. If the individual could produce lyrics at the spur of the moment it was greatly admired by the listeners. Second, added c omments of social and political issues were slid into a verse. Thirdly the calypso singers would trade insults. This would later lead to what would become known as calypso wars. Today the lyrics of calypso contain so much information on politicalShow MoreRelatedThe Early Modern Atlantic Economy Edited by J. McCusker and K. Morgan1368 Words   |  6 PagesOn one hand a group of historian argues the notion that Brazil and the Caribbean experienced a sugar revolution while on the other hand another group argues that there was no such thing as a sugar revolution, what Brazil and Caribbean experienced was simply a sugar boom. In order to assess which group of historians is more accurate, one must first understand the concept of a sugar revolution and what factors must be present in order for a sugar revolution to occur. The concept of a sugar revolutionRead MoreAmerican Institutional And Intellectual Life Essay1455 Words   |  6 Pagesinstitution of slavery destroyed African culture in America, and whether it reduced slaves to a child-like state of dependency and incompetence. 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Africa was depopulated, and Africans in America lost their cultures and identity while Europeans made money from the resources being exported in the Americas at the expense of Africans’ lives and culture. Intro: Atlantic Slave Trade In the 1500s to 1900s, Africans were taken from Africa and brought across the Atlantic Ocean where they were traded and sold for labor in the New World, which included the Caribbean Islands, and North and South America. Around the 1600s, the Europeans capturedRead MoreThe Decline Of The European Empires945 Words   |  4 Pagesmixed races. 4) How did the plantation societies of Brazil and the Caribbean differ from those of southern colonies in British North America? The plantation societies of Brazil and the Caribbean differed from the southern colonies in British North America. In North America, there was little to no mixed race, did not include mixed race in their civilization and they were less cruel to the slaves than the sugar colonies were. 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In Brazil, they were also known for their luxurious wood. Unfortunately, problems with mercantilism arise and Latin America loses power due to illegal trade of the English buccaneers. In which they are trading at the cost

Article Reflection 50 Cats by Angelo and Cross Free Essays

Article Reflection: 50 CATS by Angelo and Cross The article I read is â€Å"50 CATS by Angelo and Cross†. After I read the title of this article, two questions jumps out in my mind—-â€Å"what is CATS? † and â€Å"who are Angelo and Cross? †. With my strong curiosity, I choose to read this article. We will write a custom essay sample on Article Reflection: 50 Cats by Angelo and Cross or any similar topic only for you Order Now Before I read it, I decided to find the answer of these two questions first. CATS is the abbreviation of Classroom Assessment Techniques. Angelo and Cross are authors of a book named â€Å"Classroom Assessment Techniques: A Handbook for College Teachers†. After read the description of this book, I learned that the book is aims to offer advises on classroom assessment for teachers at all levels. The book include what classroom assessment entails and how it works; how to plan, implement, and analyze assessment projects; twelve case studies that detail the real-life classroom experiences of teachers carrying out successful classroom assessment projects; step-by-step procedures for administering the techniques; practical advice on how to analyze your data; the fifth classroom assessment techniques is also a part of this book. Classroom assessment is the process of collecting information from students about their growth as learners. It also gives a feedback of the effectiveness as teachers. The purpose of classroom assessment is to improve the quality of students’ learning. The result may help teachers to adjust their teaching strategies. The fifty classroom assessment techniques are divided into three main parts: techniques for assessing course-related knowledge and skills; techniques for assessing learner attitudes, values, and self-awareness; techniques for assessing learner reactions to instruction. Each of them has been subdivided depend on different situations. In a word, they are in detail and everyone of them are very speedy and flexible. They often consume only a few minutes to assess students and get easy and quickly feedback. As future teachers, I think it is necessary for us to learn these fifty classroom assessment techniques. In these fifty classroom assessment techniques I think we should master the techniques for assessing course-related knowledge and skills for basic level. In this section, the assessment has been divided into five subsections. I pick up five of them which are easy to use and quick in response to analyze. 1. Background Knowledge Probe This technique is designed for assess students’ prior knowledge. They are suppose to be short, simple questionnaires which is used at the beginning of a class and serve as pretest. It also can be used as posttest after they finish a chapter. For instance, the instructor may ask students to list courses they have already taken in the relevant field as a pretest. Or, after the instructor teach a certain unit he or she may ask students to write relevant knowledge they have learned which is recalled by this course. That is serve as posttest. Such probe may require students to write short answers or give them multiple-choices to do just in no more than ten minutes. This technique will bring the background knowledge of students and help teachers to determine the appropriate level to begin a lesson. It’s a feedback on the range of how the students prepared for particular class. I believe this technique can be used any time to assess changes in students’ knowledge. The same question can be used in different situation as well. Minute Paper Maybe minute paper is the most frequently used technique. Under this technique, it provides us two questions: What was the most important thing you learned during this class? And What important question remains unanswered? Students are required to write a brief respond in two or three minutes. Personally I think this two questions can show teachers whether their instructional goals get by the students, meanwhile, this is also a way for students to remind themselves to have a general evaluation of what they have learned. Give them an opportunity to think what they want to know and what they still confused about. In this way students get awareness of self-assessment unconsciously. One-Sentence Summary This technique is aims to assessing students’ skill in synthesis and creative thinking. Students should answer the questions â€Å"Who does what to whom, when, where, how and why? about a given topic and write a long summary grammatical sentence include all of these points. In this assessment teachers can get the information about how’s the students’ ability of logical thinking and their ability of summarize. Directed Paraphrasing Instructor will ask students to paraphrase part of a lesson for a specific audience and purpose, using their owe words. This is especially useful for pre-professional students who will be asked in their careers to translate specialized information into language that clients or customers can understand. This technique allow teachers to examine students ability of transforming information into form that can be understand by certain audiences. It can be work in the classroom put students into groups and ask them to paraphrase a lesson and transforming to each others. Student-Generated Test Questions Students are asked to write two or three questions and accompanying correct responses. This assessment will give teachers information about what kind of questions are meaningful to students and how they answer the question is also shows how well the students learned, its a feedback of their study as well. I will continue read this article and analyze all of the fifty classroom assessment techniques. It’s a good modal for teachers to learn and give students appropriate assessment in different situations. They are valuable assessments not only for assessing knowledge of students, but also provide teachers quick feedback and serve as an evidence to adjust their lesson plan or rubric. We can incorporate these classroom assessment techniques into every class session. How to cite Article Reflection: 50 Cats by Angelo and Cross, Essay examples

Western Ghats Essay Example For Students

Western Ghats Essay The Western Ghats or the Sahyadri constitute a mountain scope along the western side of India. It is a UNESCO World Heritage Site and is one of the eight hottest hot spots of biological diverseness in the universe. It is sometimes called the Great Escarpment of India. The scope runs north to south along the western border of the Deccan Plateau. and separates the tableland from a narrow coastal field along the Arabian Sea. The scope starts near the boundary line of Gujarat and Maharashtra. South of the Tapti river. and runs about 1. 600 kilometer ( 990 myocardial infarction ) through the provinces of Maharashtra. Goa. Karnataka. Tamil Nadu and Kerala stoping at Kanyakumari. at the southern tip of India. These hills cover 160. 000 km2 ( 62. 000 sq myocardial infarction ) and organize the catchment country for complex riverine drainage systems that drain about 40 % of India. The Western Ghats block rainfall to the Deccan Plateau. The mean lift is about 1. 200 m ( 3. 900 foot ) . The country is one of the world’s 10 â€Å"Hottest biodiversity hotspots† and has over 5000 species of blooming workss. 139 mammal species. 508 bird species and 179 amphibious species ; it is likely that many undiscovered species live in the Western Ghats. At least 325 globally threatened species occur in the Western Ghats. Geology The Western Ghats are non true mountains. but are the faulted border of the Deccan Plateau. They are believed to hold been formed during the break-up of the ace continent of Gondwana some 150 million old ages ago. Geophysicists Barron and Harrison from the University of Miami advocate the theory that the west seashore of India came into being someplace about 100 to 80 Mya after it broke off from Madagascar. After the break-up. the western seashore of India would hold appeared as an disconnected drop some 1. 000 m ( 3. 300 foot ) in lift. Basalt is the prevailing stone found in the hills making a deepness of 3 kilometers ( 2 myocardial infarction ) . Other stone types found are charnockites. granite gneiss. khondalites. leptynites. metamorphous gneisses with degage happenings of crystalline limestone. Fe ore. dolerites and anorthosites. Residual laterite and bauxite ores are besides found in the southern hills. Mountains A position of Anamudi. the highest extremum of western Ghats 2. 695 meters ( 8. 842 foot ) from Eravikulam National Park. Kerala. Hill ranges The Western Ghats extend from the Satpura Range in the North. travel south past Maharashtra. Goa. through Karnataka and intoKerala and Tamil Nadu. Major spreads in the scope are the Goa Gap. between the Maharashtra and Karnataka subdivisions. and thePalghat Gap on the Tamil Nadu and Kerala boundary line between the Nilgiri Hills and the Anaimalai Hills. Sahyadhris The major hill scope get downing from the North is the Sahyadhri ( the benevolent mountains ) scope. This scope is home to many hill Stationss like Matheran. Lonavala-Khandala. Mahabaleshwar. Panchgani. Amboli Ghat. Kudremukh and Kodagu. The scope is called Sahyadri in northern Maharashtra. Karnataka and Sahya Parvatam in Kerala. Nilgiris The Nilgiri Hills. besides known as the Nilagiri malai. are in northwesterly Tamil Nadu. The Nilgiri Hills are place to the hill station Ooty. The Bili giri rangana Betta sou-east of Mysore in Karnataka. run into the Shevaroys ( Servarayan scope ) and Tirumala range farther E. associating the Western Ghats to the Eastern Ghats. In the South. the scope is or Nilgiris in Tamil Nadu. Anaimalai Hills South of the Palghat Gap are the Anaimalai Hills. in western Tamil Nadu and Kerala. Smaller scopes are farther south. including theCardamom Hills. In the southern portion of the scope is Anamudi extremum 2. 695 meters ( 8. 842 foot ) in Kerala the highest extremum in Western Ghats. Chembra Peak 2. 100 meters ( 6. 890 foot ) . Banasura Peak 2. 073 meters ( 6. 801 foot ) . Vellarimala 2. 200 meters ( 7. 218 foot ) and Agasthya mala 1. 868 meters ( 6. 129 foot ) are besides in Kerala. Doddabetta in the Nilgiri Hills is 2. 637 meters ( 8. 652 foot ) . Mullayanagiri is the highest extremum in Karnataka 1. 950 meters ( 6. 398 foot ) . The Western Ghats in Kerala and Tamil Nadu is home to many tea and java plantations. The northern part of the narrow coastal field between the Western Ghats and the Arabian Sea is known as the Konkan Coast or merely Konkan. the cardinal part is called Kanara and the southern part is called Malabar part or the Malabar Coast. The foothill part E of the Ghats in Maharashtra is known as Desh. while the eastern foothills of the cardinal Karnataka province is known as Malenadu. The largest metropolis within the mountains is the metropolis of Pune ( Poona ) . in the Desh part on the eastern border of the scope. The Biligirirangan Hills lies at the meeting of the Western and Eastern Ghats. The mountains intercept the rain-bearing western monsoon air currents. and are accordingly an country of high rainfall. peculiarly on their western side. The dense forests besides contribute to the precipitation of the country by moving as a substrate for condensation of moist lifting orographic air currents from the sea. and let go ofing much of the wet back into the air via transpiration. leting it to later condense and autumn once more as rain. lakes and reservoirs The Western Ghats have several manmade lakes and reservoirs. The good known lakes are the Ooty ( 2500 m height. 34. 0 hour angle ) in Nilgiris. and the Kodaikanal ( 2285 m. 26 hour angle ) and the Berijam in the Palani Hills. The Pookode lake of Wayanad in Kerala at Lakkadi is a beautiful scenic 1 with yachting and garden agreements. Most of the bigger lakes are situated in the province of Tamil Nadu. Two smaller lakes. the Devikulam ( 6. 0 hour angle ) and the Letchmi Elephant ( 2. 0 hour angle ) are in the Munnarrange. The bulk of watercourses run outing the Western Ghats and fall ining the Rivers Krishna and Kaveri carry H2O during monsoon months merely and have been dammed for hydroelectric and irrigation intents. The major reservoirs are: Lonavala and Walwahn in Maharashtra ; V. V. Sagar. K. R. Sagar and Tungabhadra in the Malenadu country of Karnataka ; Mettur Dam. Upper Bhavani. Mukurthi. Parson’s Valley. Porthumund. Avalanche. Emerald. Pykara. Sandynulla. Karaiyar. Servalar. Kodaiyar. Manimuthar Dam and Glenmorgan in Tamil Nadu ; and Kundallay and Maddupatty in the High Range of Kerala. Of these the Lonavla. Walwahn. Upper Bhavani. Mukurthi. Parson’s Valley. Porthumund. Avalanche. Emerald. Pykara. Sandynulla. Glenmorgan. Kundally and Madupatty are of import for their commercial and sport piscaries for trout. mahseer and common carp. Rivers The Western Ghats form one of the four water partings of India. feeding the perennial rivers of India. Important rivers include the Godavari. Krishna and Kaveri. These rivers flow to the E and run out out into the Bay of Bengal. The West fluxing rivers. that drain into the Arabian Sea. are fast-moving. owing to the short distance travelled and steeper gradient. Important rivers include the Mandovi and Zuari. Many of these rivers feed the backwaters of Kerala and Maharashtra. Rivers that flow due easts of the Ghats drain into the Bay of Bengal. These are relatively slower traveling and finally unify into larger rivers such as the Kaveri and Krishna. The larger feeders include the Tunga River. Bhadra river. Bhima River. Malaprabha River. Ghataprabha River. Hemavathi river. Kabini River. In add-on there are several smaller rivers such as theChittar River. Manimuthar River. Kallayi River. Kundali River. Pachaiyar River. Pennar River. Periyar and the Kallayi River. Prostitution EssayThe Western Ghats is home to legion serene hill Stationss likeMunnar. Ponmudi and Waynad. The Silent Valley National Park in Kerala is among the last piece of lands of virgin tropical evergreen forest in India. Sing the Western Ghats. in November 2009. Minister of Environment and Forests. Jairam Ramesh said. â€Å"The Western Ghats has to be made an â€Å"ecologically sensitive zone† . It is every bit of import as the ecological system of the Himalayas for protection of the environment and clime of the state. The Cardinal authorities will non give countenance for excavation and hydroelectric undertakings proposed by the State Governments of Maharashtra. Karnataka and Goa that will destruct the Western Ghats eco-system. ’’ In a missive dated 20 June 2009. Mr. Ramesh said. â€Å"The ( proposed ) 200-MW Gundia hydel undertaking of Karnataka Power Corporation in Hassan territory would submerge about 1. 900 estates ( 7. 7 km2 ) of thick wood in the already endangered Western Ghats along with all its zoology. This is something that both Karnataka and our state can ill-afford. † â€Å"Power coevals should non go on at the cost of ecological security. † The Expert Appraisal Committee appointed by Union Government besides said that the undertaking should non be taken up. In August. 2011. the Western Ghats Ecology Expert Panel ( WGEEP ) designated the full Western Ghats as an Ecologically Sensitive Area ( ESA ) and. assigned three degrees of Ecological Sensitivity to its different parts. †¢Kalakkad Mundanthurai Tiger Reserve†¢Shendurney Wildlife Sanctuary†¢Neyyar Wildlife Sanctuary†¢Peppara Wildlife Sanctuary†¢Kulathupuzha Scope†¢Palode Scope†¢Periyar Tiger Reserve†¢Ranni Forest Division†¢Konni Forest Division†¢Achankovil Forest Division†¢Srivilliputtur Wildlife Sanctuary†¢Tirunelveli ( North ) Forest Division ( portion )†¢Eravikulam National Park ( and proposed extension )†¢Grass Hills National Park†¢Karian Shola National Park†¢Karian Shola ( portion of Parambikulam Wildlife Sanctuary )†¢Mankulam Scope†¢Chinnar Wildlife Sanctuary†¢Mannavan Shola†¢Silent Valley National Park†¢New Amarambalam Reserved Forest†¢Mukurthi National Park†¢Kalikavu Scope†¢Attapadi Reserved Forest†¢Pushpagiri Wildlife Sanctuary†¢Brahmagiri Wildlife Sanctuary†¢Talacauvery Wildlife Sanctuary†¢Padinalknad Reserved Forest†¢Kerti Reserved Forest†¢Ara lam Wildlife Sanctuary†¢Kudremukh National Park†¢Someshwara Wildlife Sanctuary†¢Someshwara Reserved Forest†¢Agumbe Reserved Forest†¢Balahalli Reserved Forest†¢File: Kas Plateau†¢Koyna Wildlife Sanctuary†¢Chandoli National Park†¢Radhanagari Wildlife Sanctuary Faunas The Western Ghats are place to 1000s of carnal species including at least 325 globally threatened species. Many areendemic species. particularly in the amphibious and reptilian categories. Thirty two threatened species of mammals live in the Western Ghats. Of the 16 endemic mammals. 13 are threatened †¢Mammals- There are at least 139 mammal species. A critically endangered mammal of the Western Ghats is the nocturnal Malabar large-spotted civet. The arborical Lion-tailed macaque is endangered. Merely 2500 of this species are staying. The largest population of Lion tailed macacque is in Silent Valley National Park. Kudremukh National Park besides protects a feasible population. These hill ranges serve as of import wildlife corridors. leting seasonal migration of endangered Asiatic elephants. The Nilgiri Bio-sphere is place to the largest population of Asiatic Elephants and signifiers an of import Undertaking Elephant andProject Tiger modesty. Brahmagiri and Pushpagiri wildlife sanctuaries are of import elephant home grounds. Karnataka’s Ghat countries hold over six thousand elephants ( as of 2004 ) and 10 per centum of India’s critically endangered tiger population. The largest population of India’s Liberation Tigers of Tamil Eelams outside the Sundarbans is in the unbroken woods surrounding Karnataka. Tamil Nadu and Kerala. The largest Numberss and herds ofvulnerable gaur are found here with the Bandipur National Park and Nagarhole together keeping over five 1000s Gaur. To the West the woods of Kodagu hold ample populations of the endangered Nilgiri langur. Bhadra Wildlife Sanctuary and undertaking tiger modesty in Chikmagalur has big populations of Indian barking deer. Many Asiatic elephant. gaur. sambur. vulnerable sloth bears. leopard. tiger and wild Sus scrofas dwell in the woods of Karnataka. Bannerghatta National Park and Annekal reserve forest is an of import elephant corridor linking the woods of Tamil Nadu with those of Karnataka. Dandeli and Anshi national Parkss in Uttara Kannada territory are place to the black jaguar and normal assortment of leopards and important populations of Great Indian Hornbill. Bhimgad in Belgaumdistrict is a proposed wildlife sanctuary and is place to the endemic critically endangered Wroughton’s freetailed chiropteran. the Krishnapur caves near by are one of merely three topographic points in the state where the little-known Theobald’s grave chiropteran is found. Large Lesser False Vampire chiropterans are found in the Talevadi caves. †¢Reptiles- The serpent household Uropeltidae of the reptile category is about wholly restricted to this part. †¢Amphibians- The amphibious vehicles of the Western Ghats are diverse and alone. with more than 80 % of the 179 amphibious species being endemic to the part. Most of the endemic species have their distribution in the rain forests of these mountains. The endangered Purple toad was discovered in 2003 to be a living dodo. This species of toad is most closely related to species found in the Seychelles. Four new species of Anurans belonging to the genus Rhacophorus. Polypedates. Philautus and Bufo have been described from the Western Ghats. †¢Fish – 102 species of fish are listed for the Western Ghats H2O organic structures. Western Ghats watercourses are home to several brightly coloured cosmetic fishes like Red line gunman shot. Red-tailed shot. Osteobrama bakeri. Gunther’s catfish and freshwater blowfish fish Tetraodon travancoricus. Carinotetraodon impersonator and Marine signifiers likeChelonodon patoca ( Buchanan-Hamilton. 1822 ) ; mahseers such as Mala bar mahseer. †¢Birds- There are at least 508 bird species. Most of Karnataka’s five hundred species of birds are from the Western Ghats part. Bhadra Wildlife Sanctuary is located at the northern terminal of the Malabar scopes and the southern tip of the Sahyadri scopes and bird species from both scopes can be seen here. There are at least 16 species of birds endemic to the western Ghats including the endangered Rufous-breasted Laughingthrush. the vulnerable Nilgiri Wood-pigeon. White-bellied Shortwing and Broad-tailed Grassbird. the close threatened. Grey-breasted Laughingthrush. Black-and-rufous Flycatcher. Nilgiri Flycatcher. and Nilgiri Pipit and the least concernMalabar Parakeet. Malabar Grey Hornbill. White-bellied Treepie. Grey Bulbul. Rufous Babbler. Wynaad Laughingthrush. White-bellied Blue-flycatchers and the Crimson-backed Sunbird. Insects- There are approximately 6. 000 insect species from Kerala entirely. Of 334 butterfly species recorded from the Western Ghats. 316 species have been reported from the Nilgiri Biosphere Reserve. †¢Molluscs- Seasonal rainfall forms of the Western Ghats necessitate a period of quiescence for its land snails. ensuing in their high copiousness and diverseness including at least 258 species of univalves from 57 genera and 24 households.

Online Banking and Online Purchases

Introduction Today the internet is largely used in facilitating many business transactions. The development in information technology has enabled the digitization of many operations and therefore, many transactions are conducted online. Among them are online shopping and online banking.Advertising We will write a custom report sample on Online Banking and Online Purchases specifically for you for only $16.05 $11/page Learn More This has led to the elimination of the need for human interaction in conducting service transactions. Although the internet has greatly enhanced business processes and made them more efficient, it has serious implications and cannot be fully trusted in conducting business transactions. This paper explores the social, ethical, cultural and legal implications of online banking and online shopping. Online Banking Online banking involves conducting of financial transactions by customers via the internet. This enables them to avoid the time-consuming and costly processes of interacting with tellers and conducting paper transactions. A customer opens an account that is managed online and can be accessed through a username and a password. The account holder can conduct all the normal banking transactions from home such as paying bills and money transfer, provided he/she has access to the internet (Tucci 2011). Many large companies are coming up with online banks mostly because they have low costs compared to traditional banks. This is because unlike traditional banks, online banks do not incur the costs of hiring tellers, renting premises, and the costs that arise as a result of the daily running of the bank. As a result of this, online banks may offer higher interest rates or free conducting of transactions such as checking the account balance, and such benefits may attract many customers. Online banking has various other benefits. It is convenient since the banking websites are available all the time, for 24 hour s each day, and conducting the transactions is very fast. The customers do not have to make long queues as they wait to conduct their transactions as in traditional banks. Instead, they just log into the account and perform the transactions quickly. Moreover, the online banks can be accessed from anywhere in the world. In addition, one website can be used to manage all the customers’ bank accounts (Tucci 2011). Nevertheless, online banking has several shortcomings. The customers must have ICT skills and it may take time to learn how to use the banking sites. In addition, these online banks do not have automated teller machines and withdrawing the money from the ATMs of other banks can cost a lot of money.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Moreover, when the internet is down, it is not possible to access the bank account. In addition, many people find it hard to trust o nline banking because of security and privacy concerns. People are afraid that they might lose their money to hackers who might get hold of the account details such as the username and the password. They are also concerned that their personal information may be recorded and used for other purposes (Fraser, Fraser and McDonald 2000). Online Shopping Online shopping is the purchase of goods or services via the internet. The customers mostly make payments through credit cards or debit cards. The goods or services are then delivered through shipping, downloading or printing out. The customers log into online shopping websites and view the pictures and read descriptions of the products. Once they identify the goods that they want to purchase, they order for them (Horrigan 2008). Online shopping has several advantages. Firstly, it is convenient since it can be done at any time and place, and all one needs is access to the internet. Traditional shopping requires one to travel long distance s to reach the shop and also the customers can only access the stores during business hours. Online shopping sites also provide all the details and features of the products or services and other information such as instructions for use and customer reviews. Therefore, the customer is able to make an informed choice for the product or service. Online shopping also allows customers to easily compare the prices and features of the goods or services from various stores and therefore choose the most suitable for them. They can also get to choose sites that offer certain benefits such as free shipping of goods (Haugtvedt, Machleit and Yalch 2005). However, online shopping has disadvantages. The consumers face the risk of fraud, getting faulty products or services and other security concerns such as identity theft and phishing, among others. Phishing involves the soliciting of personal information such as credit card information, username or password by a spam mail. In identity theft, an i ndividual steals another person’s personal information and uses it to buy goods or obtain credit. It is also not easy to differentiate between fraud websites and genuine ones. Fraud websites receive money and fail to deliver the products and may even disappear, and it is hard to track them. Most online shopping sites also do not disclose the total cost of the transaction including the cost of shipping, sales tax and duties, among others. Therefore, the customer is forced to pay additional costs which he/she knew nothing about. In online shopping, the customer does not get to see and test the product before purchasing it but relies on the pictures and description given on the website.Advertising We will write a custom report sample on Online Banking and Online Purchases specifically for you for only $16.05 $11/page Learn More Therefore, there is no guarantee of the quality of the product because the actual product may be different from the descrip tion given on the website. Another disadvantage of online shopping is that the merchants may use the personal information of the customers for other purposes like telemarketing. Therefore, customer privacy is not guaranteed (Fraser, Fraser and McDonald 2000). Implications of Online Transactions Online transactions have become very popular with customers and a lot of money is transferred every day through the internet. As money is transferred, there are many swindlers hanging around trying to get an opportunity to steal it. Both online banking and online shopping involve conducting of transactions via the internet. Despite the numerous benefits of online transactions, they cannot be fully trusted. The greatest concern for the consumers is online transaction security. Online transactions encourage the use of credit cards to make payments. The customers are not comfortable releasing sensitive information such as credit card details on the internet. Their concerns are justified since in ternet crime is on the rise and without proper security measures, they can lose their money. Customers can ensure the security of their transactions through using passwords that combine both small and capital letters, numbers and symbols, and also changing the passwords regularly to make it difficult for hackers to decipher them. Consumers should also ensure that they use secure websites to transact their businesses. However, even with these precautions, online transactions cannot be fully trusted as the hackers are always devising new ways to access the private information of customers (Bradley 2006). Online shopping and online banking have various legal, ethical, social and cultural implications. Online banking services are governed by the Electronic Funds Transfer Act of 1978 in order to protect online bankers. One of the legal challenges of electronic transactions is determining their validity. One cannot be absolutely sure that the electronic signatures are reliable. Moreover, some websites do not make the terms and conditions of the transaction known to the users and therefore, they enter into an agreement without full knowledge about the risks involved and whether the website is in compliance with the current law (Caudill and Murphy 2000).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Consumer privacy right is a legal requirement that should be respected. During online transactions, customers are required to give their personal information and are concerned about the security and privacy of such information. Purchasing products using credit cards can avail personal information to telemarketers, market researchers and direct-mail companies, therefore leading to the invasion of privacy. Customers should be made to understand the privacy procedures and policies in place to ensure that their personal information is not disclosed to unauthorized parties or used for other purposes. Some traders use the customers’ personal information for telemarketing or sell it to other agencies. The Data Protection Act of 1998 ensures that the personal information of customers is kept secure (Chung 2007). There are also ethical issues that arise in the conduct of online transactions. Though online transactions are convenient and fast, the internet has created an environment fo r the advancement of unethical behaviour. The ethical implications of online banking and online shopping include the privacy of consumer information, the reliability of the transactions, and security. Information that is sent over the internet passes through very many computer systems and these computers may monitor, capture, and store such information. The activities of online shoppers can be monitored without their knowledge or consent. When online shoppers register for the purchase of certain products or services, their identities and personal information can be captured and used for other purposes. It is unethical for the personal information of customers to be used for other purposes or divulged to other parties (Sembok 2003). Commercial sites can get information that consumers give to a shopping site and use it to market their products and services. These companies then start sending emails to the consumers without their consent. Internet cookies also gather customer informati on secretly. Cookies are files that identify the web browser software of the user and tracks down his/ her visits to that site. Marketers are also using Web bugs to monitor the online activities of users. This is absolutely unethical (Nardal and Sahin 2011). Another ethical concern is reliability of the online transactions. Deceptive practices such as fraud are unethical and reduce the customers’ trust in online shopping and banking. Consumers are also concerned about the security of the transactions. They need to know that their payments are safe and that their banking information is not stolen, leaked or given to any other party (Caudill and Murphy 2000). Online shopping and online banking also have social implications. Conducting transactions online has greatly changed the social behaviour of consumers as people can do it in the comfort of their homes. Therefore, people no longer go out as often as they used to. Consequently, they do not get to interact with others. Face-t o-face communication has reduced and people communicate through the internet. Online shopping can also lead to buying addictions, impulse buying, and compulsive buying. Impulse buying is purchasing products that were unplanned for. Compulsive buying takes over the lives of the shoppers and preoccupies them completely. Online shopping is only a click away and therefore people may be unable to control their shopping habits. With the access to the internet to almost everyone for 24hours each day, these habits can develop and cause problems like overspending, bankruptcy, and broken families (LaRose 2001). Online banking and online purchasing also have cultural implications. They have changed people’s way of life. Most transactions can now be conducted online without having to visit banks or shopping malls. Individuals’ lives have been made easier and more convenient due to the development in information technology. However, people are spending a lot of time accessing the i nternet. Physical interactions have reduced and people mostly relate over the internet (Chung 2007). Conclusion From the above discussion, it is evident that the development in information technology has had a significant impact on the business processes of many organizations. Many operations have been digitized and banking and shopping can be done online. However, online transactions have many shortcomings and cannot be trusted. Therefore, even though information technology has helped to streamline most business operations and made them more effective, the risks that come with it are too many and cannot be ignored. The traditional way of conducting transactions is more reliable and customers need to be extremely cautious when conducting online transactions. Consumers need to weigh both the benefits and risks involved before conducting online transactions. Reference List Bradley, T., 2006. Essential Computer Security: Everyone’s Guide to E-Mail, Internet, And Wireless Securit y. New York, Syngress. Caudill, E. M. and Murphy, P. E., 2000. Consumer Online Privacy: Legal and Ethical Issues. Journal of Public Policy and Marketing. Vol.19, No. 1. Chung, I., 2007. Roles and Impacts of IT on new Social Norms, Ethical Values and Legal Frameworks in Shaping a Future Digital Society. Web. Fraser, J., Fraser, N. and McDonald, F., 2000. The Strategic Challenge of Electronic Commerce. Supply Chain Management: An International Journal, Vol. 5, No.1, pp.7-14. Haugtvedt, C.P., Machleit, K.A. and Yalch, R., 2005. Online Consumer Psychology: Understanding and Influencing Consumer Behaviour in the Virtual World. USA, Routledge. Horrigan, J. B., 2008. Online Shopping: Convenient But Risky. Web. LaRose, R., 2001. On The Negative Effects of E-Commerce: A Socio-Cognitive Exploration of Unregulated On-Line Buying. Web. Nardal, S. and Sahin, A., 2011. Ethical Issues in E-Commerce on the Basis Of Online Retailing. Journal of Social Sciences. Vol. 7 No. 2, pp. 190-198. Sembok, T. M., 2003. Ethics of Information Communication Technology (ICT). Web. Tucci, P.A., 2011. The Handy Personal Finance Answer Book. USA, Visible Ink Press. This report on Online Banking and Online Purchases was written and submitted by user Noelle Miranda to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Nursing Care Within Mental Health Role Social Work Essay Essays

Nursing Care Within Mental Health Role Social Work Essay Essays Nursing Care Within Mental Health Role Social Work Essay Essay Nursing Care Within Mental Health Role Social Work Essay Essay This assignment will allow the writer explain an facet of nursing attention within mental wellness function. As it is stated in the NMC ( 2008 ) as a wellness professional, you are personally accountable for actions and skips in your pattern so this is taking into consideration when treating any intercessions with service users. The writer is traveling to critical discuss and examine in item the assisting attacks used in the intervention of intoxicant maltreatment and draw decisions from them as what is seen as best grounds pattern. The facet of nursing that the writer is traveling to discourse is motivational questioning from the pattern of handling alcohol addiction. This is where that writer foremost seen Motivational Interviewing being used in a Community Drug and Alcohol arrangement. Miller and Rollnick ( 1991 ) defined motivational interviewing as a directive, client centred counselling manner for arousing behaviour alteration by assisting clients to research and decide ambivalency and stated in the Oxford University Dictionary ( 2005 ) ( internet ref 1 ) motive is described as the ground or grounds behind one s actions or behavior and this is the extreme importance for a service user to be at a phase of desiring to alter for themselves and non for others such as household members. This thesis will be looking at the rule of motivational interviewing ( MI ) and the client centred attack that was produced by Carl Rogers in ( 1951 ) which has provided the underpinning of MI. Besides, it will discourse the usage of Motivational Interviewing when a client wants to go abstainer from intoxicant and the phases of alteration theoretical account set up by Prochaska, Norcross and DiClemente ( 1982 ) that has become a tool used when looking at the different alterations in which a client could be placed in. The thesis will besides look at the positive and negative utilizations of MI in alcohol addiction. Introduction of Motivation Interviewing Motivational interviewing ( MI ) was developed to handle job drinkers and was foremost described by Miller ( 1983, cited by Rollnick and Miller 1995 ) in an article discoursing Behavioural Psychotherapy. Subsequently in 1991 Rollnick and Miller characterized Motivation Interviewing as a directing, client-centred guidance manner for arousing behaviour alteration by assisting clients to research and decide ambivalency . It was in 2002 where they subsequently explained that Motivational Interviewing was an assistance to ease the motion through decisional analysis and behavior alteration . Furthermore, LA Lawendowski ( 1998 ) ( Internet ref 3 ) provinces that motivational interviewing is a client-centred therapy and has phases of alteration in the natural recovery from dependence. However, the theoretical account has been used for assortment of other jobs such as Drug Abuse ( Scott et al, 1996 ) Smoking ( Rollnick, S et Al, 1997 ) Gambling Problems ( Diskin and Hodgins 2009 ) Drug Dependence ( Saunders, B et Al, 1995 and Miller, W et Al, 2003 ) Excessive imbibing ( reexamine see Vasilaki et Al, 2006 ) ( Arkowitz, H and Miller, W.R 2008 ) . Motivational interviewing is a psychotherapeutics method which lets the service user to influence and enables alterations in their lives ( Hussein Rassool, G and Kilpatrick, B.1998 ) . Motivational interviewing is a type of reding which allows the service users to discourse helpfully about altering their behavior within alcohol addiction ( Obert, JL 2005 ) ( Internet ref 2 ) . This type of intercession is exceptionally helpful for those service users who are disinclined to alter their life style and open about altering. It s designed to decide ambivalency as it will take the service user to come on following to the way of alteration. Rollnick, Miller and Butler ( 2008 ) states that if a patient appears to be unmotivated to alter that there is nil anybody can make to alter this. They suggest that this statement is normally wrong. They believe that the attack a professional should take is to speak with the patient about their wellness. This can significantly rock their personal motive for behaviour alteration. Arkowitz and Miller ( 2008 ) states that motivational interviewing Is to increase intrinsic motive to alter that which arises from personal ends and values instead than from such external beginnings as others efforts to carry, cajole or hale the individual to alter . By professional organic structures or even household members supercharging the client to alter this can hold an opposite consequence and do that individual have a lessen aspiration to alter. Brehm and Brehm ( 1981 ) reported that when a client is placed into this state of affairs they become loath to alter as they perceive a menace to their personal freedom. Miller and Rollnick ( 2002 ) have mentioned that there is a difference among the technique and the spirit of Motivational Interviewing. If the professional organic structure gets engrossed by the technique, they likely risk the loss of the overall spirit of Motivational Interviewing. Miller and Rollnick ( 1995 ) mentioned that We believe it is critical to separate between the spirit of motivational interviewing and techniques that we have recommended to attest that spirit. Clinicians and trainers who become excessively focussed on affairs of technique can lose sight of the spirit and manner that are cardinal to the attack . Rollnick, Miller and Butler ( 2008 ) characterized the spirit as the following header Collaborative, redolent and honouring of patient liberty: Collaboration. Is where there is a joint decision-making procedure. This is of import in the wellness behavior alteration as it is merely the patient who can originate alterations. Evocative. This happens when the client triggers their ain motives and resources to alter. The client will hold their ain ends and aspirations and dreams so they do non necessitate the way from the professional organic structure. Honoring patients liberty. This is where MI accepts that the clients have a pick about the alteration in their lives and the professional organic structures still can rede, inform and on juncture can warn but their picks it is finally the clients pick ( Rollnick, S et al 2008 ) . They describe this manner of interaction as non-directing but steering, dancing and non wrestling, listening at least every bit much as stating. Phillips and Callaghan ( 2009 ) agrees with this statement and describes motivational interviewing as the following the nurse must avoid lecture, faulting and arousing guilt as this is of import as these places are likely to take to patient defensiveness and the nurse will follow the impersonal place in relation to the person s substance usage . As mentioned before that motivational interviewing is a client-centred attack which needs a curative relationship between the client and the professional organic structure as it is needed for alteration harmonizing to Carl Rogers ( 1951 ) . Three of these to reference that are linked to the spirit of motivational interviewing are therapist genuineness, empathy and unconditioned positive respect. Miller and Rollnick ( 2002 ) mentioned that motivational interviewing is a client-centred or individ ual centred in its focal point on the concerns and positions of the person, every bit good as in our heavy trust on and liability to the work of Carl Rogers and his co-workers. In this sense, motivational interviewing is an development of the client-centerd attack that Rogers developed. Arkowitz and Burke ( 2008 ) province that Motivational Interviewing is different than Carl Rogers attack as the importance of the intensifying intrinsic motive to alter, deciding ambivalency about alteration and the increasing alteration talk through selective responding. It is non uncommon for people to experience ambivalent about alterations in their lives. It is said that it a normal and common constituent of psychological job. Rollnick and Miller ( 1991 ) province that ambivalency is a province of head in which a individual has coexisting but conflicting experiencing about something. Clients who have an habit-forming job who so proceeds with reding will experience conflicting experiencing about their motive. A client can go non-cooperative with the counselor and back once more in a few proceedingss. Orford ( 1985 ) province that when it comes to habit-forming behavior struggles clearly plays a cardinal function. Clients who have imbibing jobs most times acknowledged that the hazards, cost and injury implicated their behavior. The clients are invariably traveling back and forward as they are non certain what to make about their state of affairs. Miller and Rollnick ( 1991 ) explain ambivalency as non a bad mark but to see it to be normal, accepta ble and apprehensible. Once the counselor understands this of ambivalency the counselor will cover with the client in a wholly different manner. Once the counselor realizes the normalcy of ambivalency and the manner in which it works. There will be a noticeable addition of verbal communicating and less opposition between the client and counselor. Their curative relationship will better. Motivational Interviewing is said to back up the client preparedness to alter and supply them with the accomplishments, helps and schemes for alteration ( Miller and Rollnick 1991, Hester and Miler 1989 ) . When looking at the client s ambivalency it can be place on the phases of alteration by Prochaska and DiClemente ( 1982, 1984, 1985 and 1986 ) . Miller and Rollnick ( 2002 ) describe Motivational Interviewing as a tool to help clients through decisional analysis and behavioral alterations. However, in 2001 Bishop refers to Motivational Interviewing as a method adjusted from the theoretical account called Cycle of alteration that was developed by Prochaska and DiClemente ( 1982, 1984, 1985 and 1986 ) . The client varies with respects to where they are on the rhythm of alteration. There are six phases in which the client can put themselves on. The phases of alteration are: Pre-contemplation this is where the client has non recognized that there is a issue with their behavior that needs to be changed Contemplation this is where they have recognized that there is an issue but non yet prepared or convinced ofA desiring to do a alteration Preparation/Determination the clients fixing for alteration where planning and committedness are secured Action/Willpower the client changes their behavior Maintenance client keeping the behavioral alterations Relapse this is where the client returns to their older behavior and renounce the recent alterations ( Internet ref 4 ) This rhythm is non fixed, it is unstable. The client is able start and coating anyplace within the rhythm. As like most alkies if they are non committed to alter their behavior sing their imbibing so relapses do happen. Prochaska and DiClemente ( 1983 ; 1983 ) province that wheel theoretical accounts approach allow the client to travel in and out of assorted phases of alteration. Prochaska and DiClemente ( 1991 ) suggest that people move both forwards and backwards round the rhythm of alteration, and spend changing sums of clip at each phase. Peoples pass through all phases. An illustration of this could be a client in the action phase into backsliding and so develop into pre-contemplative about alteration. Furthermore, the client could travel to preparation phrase from the backsliding phase. This could assist the client in taking obstructions that may hold disallowed them efficaciously keeping the yearning to alter their behavior ( Schulz, J. and Floyd, M.R 2002 ) . Prochaska and P rochaska ( 1991 ) suggested that if there is a mismatch between phases and procedures so the motion through the phases will be impeded and the individual will look immune or non-compliant. Equally good as the phases of alteration Motivational Interviewing has four guiding rules. Miller, Rollnick and Butler ( 2008 ) province that these are the guiding rules: Resist Understand Listen Empower This is merely a touch on what Motivational Interviewing is approximately and on the following chapter it will discourse the research for and against Motivational Interviewing in alcohol addiction. Critical discuss Motivational Interviewing in Alcoholism

Research paper for modern philosophy, The Fable of the Bees by Bernard Essay

Research paper for modern philosophy, The Fable of the Bees by Bernard Mandeville - Essay Example What was also of great import was the style in which the whole work was written. Mandeville’s easy flow of verse sounded both rhetorical as well as downright practical at the same time. Just when the reader was getting used to his signature style, they were trying to find their bearings in a sea of ethical turmoil that Mandeville had cast them into. The kind of speculation that he forced upon his readers is what has made his work not just remembered, but also the subject of many philosophical and ethical discussions. Very often, the reader is left wondering whether they really grasped the meaning of the poem; hence reading and re-reading the poem continues to be a common occurrence. Mandeville’s work forced readers from all walks of life to look at the relativity of life rather than trying to find exhaustive answers to many problems. It became a tool to kindle the thought process of those who had come to accept the words of those in power – political, religious or otherwise. He seemed to enjoy turning upside down the very precepts by which people had lived for a very long time, paying no heed whatsoever to the discord that he had created not just between various groups of people, but within these groups as well. This essay endeavors to present a picture visualized by Mandeville, with special emphasis on the economic angle. Though religion, social and political perspectives are intertwined in this discussion, there is a concerted effort on the part of this writer to present the economics of a world portrayed by Mandeville. Before going into the economic aspects of Mandeville’s work it is essential to get into his mind and ascertain the exact (or near-exact) nature of the picture he tried to paint. A close look at how Mandeville viewed human psyche reveals a few surprising facts: the central element in his scrutiny of the human mind was his unshakeable belief that there was a basal irrationality demonstrated by humans that lead them to behave