Saturday, April 18, 2020
Taxation in the Philippines Essay Example
Taxation in the Philippines Essay The laws governing taxation in the Philippines are contained within the National Internal Revenue Code. This code underwent substantial revision with passage of the Tax Reform Act of 1997. This law took effect on January 1, 1998. Taxation is administered through the Bureau of Internal Revenue which comes under the Department of Finance. The chief executive of the Bureau of Internal Revenue is the         Commissioner who has exclusive and original jurisdiction to interpret the provisions of the code and other tax laws.Read also The Philippine Peso Us Dollar Exchange RateThe commissioner also has the powers to decide disputed assessments, grant refunds of taxes, fees and other charges and penalties, modify payment of any internal revenue tax and abate or cancel a tax liability. Taxpayers can appeal decisions by the Commissioner directly to the Court of Tax Appeals. II. Primary tax incentivesA. Tax holidayThe Omnibus Investments Code grants to enterp rises that have registered with the Board of Investments and that qualify under the annual Investments Priority Plan entitlements to tax holidays of either four or six years.In addition, they are granted tax credits for purchase of Philippine-made capital equipment and raw materials. B. Special Economic ZonesThere are over thirty special economic zones throughout the Philippines where export manufacturing firms are encouraged to start operations. Under the Philippine Export Zone Authority Law, a special economic zone registered enterprise can, in lieu of all other national and local taxes, pay a tax of 5% of its gross income.A firm that has registered under the Omnibus Investments Code that is located and registered to do business within a special economic zone can have a tax holiday for the first four or six years of its operations, followed by a 5% tax thereafter. The exemption from national taxes covers all internal revenue taxes, including the Value Added Tax. III. Tax t reaty with the United StatesThe Philippines has tax treaties with many countries, including the United States, in order to minimize the effects of double taxation.The business profits of a resident of another country with whom the Philippines has a tax treaty are taxable in the Philippines only if the resident has a permanent establishment in the Philippines to which the profits are attributable. IV. Primary types of taxationA. Individual Income TaxResidents engaged in trade or business are taxed upon their net income (gross income less allowable deductions and personal exemptions) according to a schedule of rates ranging from 3% to 33%.The maximum rate will be reduced to 32% on January 1, 2000. Residency tests are used to determine resident alien status where the resident alien falls under the Individual Income Tax schedule of rates. B. Passive income1. Interest A ‘final’ tax of 20% is imposed on interest income. This tax is withheld at the source. Exceptions to this are:i. Interest income from a depositary bank with a Foreign Currency Deposit Unit is subject to a final tax rate of 7. 5%. ii. Philippine long term investments of over five years are exempt from tax. 2.DividendsA final tax of 10% is imposed on cash or property dividends from domestic corporations, joint stock companies, insurance or mutual funds, or regional operating headquarters of multinational corporations. The distributable net income, after tax, of a partnership is subject to the same final tax as dividends. 3. Capital gainsThe tax code imposes a final tax of 5% on net capital gains from the sale of stock in a domestic corporation up to 100,000 pesos. The tax is 10% for any income over 100,000 pesos. If the stock is stock exchange listed, a transfer tax of 0. 5% is also imposed. . Fringe benefitsFringe benefits, such as housing, expense accounts, vehicles, household personnel, membership fees and educational fees are taxable under the fringe benefits tax and are payable by the employer, who is responsible for withholding it and remitting it to the government. The fringe benefits tax is 33% (going to 32% on January 1, 2000) of the grossed-up monetary value of the fringe benefits given to the employee. C. Corporation taxResident foreign corporations engaged in trade or business in the Philippines are taxed at the same rates as domestic corporations.The corporation income tax rate is currently 30%. Effective January 1, 2000, the tax code includes an option for corporations to be taxed at a rate of 15% of gross income if the President of the Philippines chooses to enact this option. If the option is granted by the President, only firms whose proportion of the cost of sales or receipts from all sources does not exceed 55% may exercise the option. This method of taxation, once elected, shall be irrevocable for three consecutive years. Under the Tax Reform Act, the Philippines has also established a Minimum Corporate Income Tax.Subsequent to the fourth t axable year after a corporation has started its business, a minimum corporate income tax of 2% of the gross income is imposed if this amount is greater than the regularly computed tax. This amount can be carried forward and credited against the normal income tax for the three immediately succeeding taxable years. D. Value Added Tax (VAT)The VAT is equivalent to 12% of the gross selling price or gross value in money of goods or properties sold, bartered or exchanged. Any excise tax on these goods is also part of the gross selling price.In the case of imported goods, VAT is based on the total value of the goods as determined by the Bureau of Customs plus customs duties, excise taxes and incidental charges. The VAT is an indirect tax. While the obligation to collect and remit rests with the seller, the cost of the tax may be passed on to the buyer, transferee or lessee of the goods, properties or services. A VAT registered entity may credit the VAT paid on purchases of other goods and services against the tax on its current period sales of goods or services.If the amount of input tax is greater than the amount of output tax, the excess may be credited against succeeding period output VAT. VAT registered entities are required to issue an invoice or receipt for every sale and, in addition to regularly required accounting records, they must maintain subsidiary sales and purchase journals exclusively for VAT purposes. VAT reports must be submitted on a quarterly basis, twenty-five days after the end of the quarter. VAT payments must be made on a monthly basis. V. Other taxesPercentage tax (primarily for non-VAT registered entitiesExcise tax Documentary stamp taxEstate and donor’s (gift) tax | Taxes|  Other Taxes|  | |  Corporate Taxpayers1. Domestic corporations are taxed at 30% of annual taxable income from worldwide sources with option for 15% tax on gross income subject to certain conditions. Domestic corporations are those established under th e laws of the Philippines and include         foreign-owned corporations, otherwise known as subsidiaries. 2. A foreign corporation, whether engaged or not in trade or business in the Philippines, is taxable on Philippine-sourced income at the same rates as domestic corporations.Such foreign corporation engaged in trade or business in the Philippines (also called resident foreign corporation) is taxed based on net income with the same option to pay 15% tax on gross income. On the other hand, a foreign corporation not engaged in business or trade in the Philippines (also known as a nonresident foreign corporation) is taxed based on gross income received. 3. Profits remitted by a branch of a foreign corporation to its home office are taxed at the rate of 15%. However, this tax does not apply to a Philippine branch registered with PEZA.Dividends declared by a domestic corporation to its foreign parent are generally taxed at 30%. However, if the home country of the recipient corporation allows an additional credit of 17% as tax deemed paid in the Philippines, the tax is reduced to 15%. Dividends remitted to countries that do not impose a tax on offshore dividends qualify for this rate. Under the Philippine tax treaties with Netherlands, Japan, Germany, Korea and Austria, a preferential tax of 10% on branch profit remittances is granted.Furthermore, under the tax treaties with these countries, dividends paid are subject to 10% tax if the payor-subsidiary is registered with the BOI or if the beneficial owner of the dividends is a company which holds a certain percentage of the capital of the payor subsidiary. Otherwise, the tax on dividends is 15%. 4. All corporations, whether domestic or foreign, are subject to capital gains tax on the sale of shares of stock, in the same manner as individual taxpayers. Other income items such as interest and royalties are taxed at various rates.Dividends received by a domestic or resident foreign corpor ation from a domestic corporation are exempt from tax. A minimum corporate income tax of 2% of the gross income as of the end of the taxable year is imposed on a corporation which is subject to normal income tax of 30% beginning on the fourth taxable year immediately following the year in which such corporation was registered with the Bureau of Internal Revenue, when the minimum income tax is greater than the normal income tax for the taxable year. 5.Any excess of the minimum corporate income tax over the normal income tax as computed shall be carried forward and credited against the normal income tax for the three immediately succeeding taxable years. Every corporation formed or availed for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation by permitting earnings and profits to accumulate instead of being divided or distributed, is taxed at the rate of 10% for each taxable year on the improperly accumulated taxable i ncome. . In general, an employer (individual or corporation) shall pay a final tax of 30% on the grossed-up monetary value of fringe benefit furnished or granted to the employee (except rank and file) unless the fringe benefit is required by nature of, or necessary to the trade, business or profession of the employer. Local tax on certain businesses1. Manufacturers, wholesalers, exporters and contractors are subject to graduated taxes on certain amounts of sales/gross receipts and percentage taxes at maximum rates ranging from . 75% to . 75% on the amounts not subject to graduated taxes, depending on the place where business is conducted. For essential commodities, the rates are 50% lower. Retailers are subject to 2% tax if their gross receipts are PhP400,000 or less and to 1% tax if in excess of PhP400,000. 2. Banks and other financial institutions- percentage tax at maximum rates ranging from . 50% to . 75% depending on the locality of the business. 3.Others varying rates        Aside from the above business taxes, there are other taxes         levied in the Philippines such as:              a. Real estate tax b. Stamp tax on certain documents, instruments and related                 transactions such as issuance of shares of stock, evidence                of indebtedness, transfer of real property, lease contracts,                 insurance policies, etc.. c. Community tax d. Overseas communications tax National Taxes             VALUE ADDED TAX1.Twelve percent (12%) VAT is imposed on importation of goods and sale, barter, exchange or lease of goods, properties and services in the Philippines, subject to certain exceptions. Goods or properties mean all tangible and intangib le objects, including real property, patents, trademarks and similar rights and movable and personal goods. Services cover performance of all kinds of services in the Philippines for a fee. Exports are generally subject to 0% VAT.VAT exempt goods include such items as books, fertilizers, livestock and poultry feeds      and agricultural and marine food products in their original state. 2. Gross receipts tax on certain businesses:. a. Bank and other non-bank financial intermediaries               0% to 5%             b. Life insurance companies             5%             c. Common passenger carriers         3%             d. Electric, gas and water utilities       2%             e. Oth ers ranging from 3% to 30% 3.Excise tax on alcohol, tobacco, petroleum and mineral products, cinematographic films, automobiles, jewelry, etc. at varying rates. Individual Taxpayers1. Taxable income from employment, business, trade and exercise of profession including casual gains, profits, and prizes of PhP10,000 or less; except items of income subject to final tax and special treatment, e. g. capital gains and passive income mentioned in items 4 and 5 below, derived by resident citizens from all sources within and without the Philippines are subject to the graduated tax rates of 5% to 32%.The top rate of 32% applies to taxable income in excess of PhP500,000. Resident aliens and non-resident citizens are subject to the same graduated tax rates but only for income derived from all sources within the Philippines. 2. Non-resident aliens are taxed at 25% of gross income from sources within the Philippines if their stay within the country does not exceed 180 days in the calendar year . Otherwise, they are taxed on the basis of graduated rates as in (1) above. 3.Aliens who are employed by regional or area or regional operating headquarters of multinational corporations, representative offices, offshore banking units, petroleum service contractors and subcontractors are subject to income tax at 15% of their gross income from such employers (e. g. salaries, annuities, honoraria and allowances). 4. Net capital gains realized during each taxable year from the sales of shares of domestic stocks not traded in the Philippine Stock Exchange (PSE) are taxed at the rate of 5% on the first PhP100,000 gains and 10% on the excess over PhP100,000.For domestic shares listed and traded in the PSE, the tax is 1/2 of 1% of the gross selling price or gross value in money of the shares of stock sold. Likewise, there is a tax on shares of stock sold, exchanged or otherwise disposed through initial public offering at the rates of 1%, 2% and 4%, depending on the proportion of the share s sold, exchanged or otherwise disposed to the total outstanding shares after listing of the shares of closely held corporations. Capital gains on sale of real property are taxed at 6% of gross selling rice or fair market value, whichever is higher. 5. Passive income items like interest, dividends, royalties, prizes and other winnings are also taxed at different rates. For instance, dividends received by citizens and residents from a domestic corporation and the share of an individual partner in a taxable partnership are taxed at 10%. However, the tax on such dividends shall apply only on income earned on or after January 1, 1998. If the dividends are paid to    non-residents, the tax is 20% for those engaged in trade or business and 25% for the others. | |
Saturday, March 14, 2020
Indian Red Scorpion Facts (Hottentotta tamulus)
Indian Red Scorpion Facts (Hottentotta tamulus) The Indian red scorpion (Hottentotta tamulus) or eastern Indian scorpion is considered to be the most lethal scorpion in the world. Despite its common name, the scorpion isnt necessarily red. It can range in color from reddish brown to orange or brown. The Indian red scorpion doesnt hunt people, but it will sting to defend itself. Children are most likely to die from stings because of their small size. Fast Facts: Indian Red Scorpion Scientific Name: Hottentotta tamulusCommon Names: Indian red scorpion, eastern Indian scorpionBasic Animal Group: InvertebrateSize: 2.0-3.5 inchesLifespan: 3-5 years (captivity)Diet: CarnivoreHabitat: India, Pakistan, Nepal, Sri LankaPopulation: AbundantConservation Status: Not evaluated Description The Indian red scorpion is a fairly small scorpion, ranging from 2 to 3-1/2 inches in length. It ranges in color from bright reddish orange to dull brown. The species has distinctive dark gray ridges and granulation. It has relatively small pincers, a thickened tail (telson) and a large stinger. As with spiders, male scorpion pedipalps appear somewhat inflated compared to those of females. Like other scorpions, the Indian red scorpion is fluorescent under black light. Several color morphs of Indian red scorpions exist. Sagar khunte / Creative Commons Attribution-Share Alike 4.0 International license Habitat and Distribution The species is found in India, eastern Pakistan, and eastern Nepal. Recently, it has been seen (rarely) in Sri Lanka. Although little is known about the Indian red scorpions ecology, it appears to prefer humid tropical and subtropical habitats. It often lives near or in human settlements. Diet and Behavior The Indian red scorpion is a carnivore. It is a nocturnal ambush predator that detects prey by vibration and subdues it using its chelae (claws) and stinger. It feeds on cockroaches and other invertebrates and sometimes small vertebrates, such as lizards and rodents. Reproduction and Offspring In general, scorpions reach sexual maturity between 1 and 3 years of age. While some species can reproduce asexually via parthenogenesis, the Indian red scorpion only reproduces sexually. Mating occurs following a complex courtship ritual in which the male grasps the females pedipalps and dances with her until he finds a suitable flat area to deposit his spermatophore. He guides the female over the spermatophore and she accepts it into her genital opening. While scorpion females tend not to eat their mates, sexual cannibalism is not unknown, so males quickly depart following mating. Females give birth to live young, which are called scorplings. The young resemble their parents except they are white and unable to sting. They stay with their mother, riding on her back, at least until after their first molt. In captivity, Indian red scorpions live 3 to 5 years. The female Indian red scorpion carries her young on her back. Akash M. Deshmukh / Creative Commons Attribution-Share Alike 4.0 International license Conservation Status The International Union for Conservation of Nature (IUCN) has not evaluated the conservation status of the Indian red scorpion. The scorpion is abundant within its range (except for Sri Lanka). However, there are high bounties on collection of wild specimens for scientific research, plus they may be captured for the pet trade. The population trend of the species is unknown. Indian Red Scorpions and Humans Despite their potent venom, Indian red scorpions are kept as pets. They are also kept and bred in captivity for medical research. Scorpion toxins include potassium channel-blocking peptides, which may have use as immunosuppressants for autoimmune disorders (e.g., multiple sclerosis, rheumatoid arthritis). Some toxins may have application in dermatology, cancer treatment, and as antimalarial drugs. Indian red scorpion stings are not uncommon in India and Nepal. While the scorpions are not aggressive, they will sting when stepped on or otherwise threatened. Reported clinical fatality rates range from 8 to 40%. Children are the most common victims. Symptoms of envenomation include severe pain at the site of the sting, vomiting, sweating, breathlessness, and alternating high and low blood pressure and heart rate. The venom targets the pulmonary and cardiovascular system and can cause death from pulmonary edema. While antivenom has little effectiveness, administration of the blood pressure medication prazosin can reduce the mortality rate to less than 4%. Some persons suffer severe allergic reactions to the venom and antivenom, including anaphylaxis. Sources Bawaskar, H.S. and P.H. Bawaskar. Indian red scorpion envenoming. Indian Journal of Pediatrics. 65 (3): 383–391, 1998. doi:10.1016/0041-0101(95)00005-7Ismail, M. and P. H. Bawaskar. The scorpion envenoming syndrome. Toxicon. 33 (7): 825–858, 1995. PMID:8588209Kovařà k, F. A revision of the genus Hottentotta Birula, 1908, with descriptions of four new species. Euscorpius. 58: 1–105, 2007.Nagaraj, S.K.; Dattatreya, P.; Boramuth, T.N. Indian scorpions collected in Karnataka: maintenance in captivity, venom extraction and toxicity studies. J. Venom Anim Toxins Incl Trop Dis. 2015; 21: 51. doi:10.1186/s40409-015-0053-4Polis, Gary A. The Biology of Scorpions. Stanford University Press, 1990. ISBN 978-0-8047-1249-1.
Thursday, February 27, 2020
Diagnosis and Treatment Planning Case Study Example | Topics and Well Written Essays - 1250 words
Diagnosis and Treatment Planning - Case Study Example He senses that his regular life moves like a clock incessantly but monotonously. He senses he is not a part of this success, and he cannot enjoy it openly. He senses that there is too much restriction in his life which sometimes is associated with meaninglessness. His diet is dictated by his wife, his movements are controlled by his wife, his attitudes to people are dictated by his professional ethics, and even criticisms directed to him remain unanswered. He is seriously facing the question if he is happy. He did not know the whereabouts of his closest friend, and despite his unofficial visits to the psychiatrist, he is not able to find the answer of an intriguing question "most married men have their habits", and the wife does not "allow to have" those habits. Although he poses the question in the name of a friend, this questions is his own, and it reflects his life and own thoughts. To summarize, he has a crisis in his life, where his pursuits for pleasurable things in life as a h uman being is compromised by his family life and professional life. He passes through the same ritual every day; half of the things he want to say remain unspoken; most of the cases he has to keep his thoughts private; and he feels noncommunicative, as if accepting whatever is given, and he feels "he is in a vat of rubber." II. History of problem The history of the problem is no clear, and the only hint is revealed in the movie in the form that he had tried to contact a psychiatrist several times on this issue, but in vain. He had never been able to communicate this problem clearly. As his practice has grown and with his financial growth, he had to be more dedicated to his profession, gradually drifting from the normal life of a man who is in pursuit of objects of little happiness in things like golf, movies, club, and things like that. He has no associations with people other than those in his clinic or in his household. He performs his daily rituals without a word or without any sign of distress. He does not interfere in the lives of his family members, yet when he located his friend on the road and while trying to help him out of his situation, he wanted to do his part as a friend, as a companion. One night when he came late, he was reprimanded by his wife that staying late at night outside house is not permissible. He is hurt with this, but decided to continue with his friend. This system had been so ingrained in him that when he got the news of his father deceased, he almost felt guilty. He wanted a strong foothold in his life, even if it would be associated with the friction of the chair, he did never desire extreme flexibility of a rubber where he would be taken for granted or would be molded in any way possible to other people's advantage. III. Clinical Observation There is relationship problem with his wife, and the relationship is stressful for him. This induces anxiety in him. This anxiety leads to conduct problem of noncommunicativeness and decrease in self-esteem and lack of assertiveness. Obviously this also leads to disturbance of emotion and affect. This is perhaps due to his discordant intrafamilial
Monday, February 10, 2020
Rent Control is Out of Control Essay Example | Topics and Well Written Essays - 500 words
Rent Control is Out of Control - Essay Example Rent control has had the opposite effect of its original intention, to provide affordable housing. Rent control should be abolished in cities where rent control exists, and politicians should be proactive and lift controls with an eye on the economics involved and a deaf ear to the activist hysteria. Rent control results in higher prices for available housing by reducing the supply. Landlords are offered little incentive to build new units that will fall under price control. Tenants have no incentive to move from a low rent situation. Elderly parents whose children have moved away may continue to live in a 4 bedroom unit to maintain the current rental rate long after the space is needed. As the supply shrinks, would-be renters turn to the shadow rental market. This market, which may account for as much as 30 percent of the available housing market, exists outside the rent control laws due to special exemptions or the government's desire to maintain a relief valve for excess demand. However, due to the short supply and high demand, these units may be priced several times higher than the market value. Housing quality also suffers under rent control. Landlords faced with limited rental income are reluctant to make improvements or even do minimum repairs.
Friday, January 31, 2020
Alcohol Research Paper Essay Example for Free
Alcohol Research Paper Essay Alcohol plays too significant a role in society today and should be an after thought as opposed to the most essential addition to any social event. Alcohol creates numerous social, economic, and health problems that could very easily be stopped if it played a less influential role in every day events. The use of alcohol is prominent in, but not limited to three social circles that include students, family groups, and religious gatherings. Experts have much to say about alcohol use and abuse in these three categories, including all of the negative aspects of drinking. Social drinking is a common occurrence around America. Whether it is after work or after a football game, white collar or blue, two-thirds of the American population sit down at least once a week to enjoy an alcoholic beverage (Med. unc. edu). Many of these people do not realize that drinking is what leads to uncontrolled behavior, drunk driving, and in the long run, addiction. They are thinking only of the short-term effects, not the negative long-term consequences. People who regularly turn to alcohol eventually begin to neglect their families and other responsibilities, consequently wrecking the lives of loved ones and their own as well. While the lasting negative effects of alcohol use are spewed daily through the media, the problems will not stop until society completely understands how alcohol can indeed pose a serious threat to the nations social welfare. Alcohol has an adverse effect on the economy. The consequences of alcohol abuse and dependence cost the nation an estimated $99 billion each year (Gordis, 209). It is tax money that pays for alcoholics who both live on the street and are barely getting by or who are in government-funded hospitals and institutions. The United States should either find an alternative way to take care of these people or perhaps raise liquor taxes. Either one of these options would conceivably minimize the economical problems caused by alcoholic beverages. It is not the responsibility of the people as a whole to take care of the homeless people who have fallen prey to the lure of alcohol related problems. As of 1991, about 14 million Americans met medical diagnostic criteria for alcohol abuse or alcoholism. There are numerous health problems that are linked to drinking. For instance, if alcohol is consumed during pregnancy, birth defects may result, worse, the baby could be born addicted to alcohol (Kellam, 30). High doses of alcohol have also been found to delay puberty in females and slow bone growth and result in weaker bones (Windle, 179). One of the main risks of drinking alcoholic beverages is having a stroke. A review of epidemiological evidence concludes that moderate alcohol consumption increases the potential risk of strokes caused by bleeding (Camargo, 1620). Another medical problem that involves alcohol is the use of prescription medications. Alcohol may interact harmfully with more that 100 medications, including some sold over the counter. The effects of alcohol are especially augmented by medications that depress the function of the central nervous system, such as sleeping pills, sedatives, and antidepressants, and certain painkillers (Thomas, 336). Upon understanding the risks of drinking, some people would surely stop. Better health is a good reason to do so. One of the main groups of alcohol users is high school and college students. Despite a legal drinking age of 21, many young people in the United States consume alcohol. There are several factors that put youth at risk for drinking and for alcohol-related problems and also several consequences of their drinking. Thirteen- to fourteen- year-olds are at high risk to begin drinking. This is a confusing stage in their life and they are easily pressured into doing things they would not normally do. Also at high risk are twins and adopted children. Studies of these two groups demonstrate that genetic factors influence an individuals vulnerability to alcoholism. Children of alcoholics are more likely than children of nonalcoholics to imitate drinking during adolescence and develop alcoholism, but the relative influence of environment and genetics have not been determined and vary among people (Chassin, 453). Advertising has also been found to play an influencing role in adolescents decision to drink. Research has assessed the effects of alcohol advertising awareness on intentions to drink. In a study of fifth- and sixth-graders awareness measured by the ability to identify products in commercials with the product name blocked out awareness had a small but statistically significant relationship to positive expectancies about alcohol and intention to drink as adults (Grube, 257). Although there are many risk factors inviting youths to drink, one of the most prevalent is peer drinking and acceptance of drinking. If one minor sees another drinking he would most likely find it acceptable and join his friend. If all of these risk factors were reduced, say, less advertising of alcohol where children will likely be influenced, children would not find it as acceptable to drink and would probably not start off so young or abstain wholly. Though the prevalence of binge drinking varies among campuses, the overall statistics are alarming. A 1993 survey by 18,000 students at 140 colleges in 40 states found that 44% of the students drank heavily (med.unc. edu). In an effort to curb students thirst for alcoholic beverages, many schools are trying to come up with alternatives to promoting social events that involve alcohol. Colby University has come up with a new program that offers students an alternative to getting ? sloshed. Faculty and students there have formed a committee that will recommend a reorganization of social functions. One of their recommendations was that the student association spend at least 50% of their funds exclusively alcohol free events. The other 50% of the funds may be used for entertainment, decorations, or refreshments, but may not be used for the purchase of alcohol (colby. edu). More schools should take part in this kind of rehabilitation, not only does it give the school a positive reputation, but it gives the student s more time to concentrate on the reason that they are there which is to learn. Serving food, non-alcoholic drinks, offering activities and entertainment such as games and music, and ceasing to give alcohol two hours before the end of the party are all ideas that will promote safe social scenes and responsible parties. One way to deter younger drinkers from becoming addicts is to step up the punishment for law-breakers who have a blood alcohol concentration indicating public intoxication. Whether it is as minor as carrying a fake identification card or as major as a drunk driving accident, offenders who break the law while legally intoxicated should be punished to the full extent of the law. Alcohol abusers, these risk takers and law-breakers, may realize after being punished once or twice that this is not the path they should take. Sobriety is a great thing, and the choice to be sober is one that should have positive connotations as opposed to the negative ones that go with drinking and being drunk. Learning at a young age that alcohol is not the great thing that everyone makes it out to be is a step in the right direction. We really should start now on a program that gives every child from kindergarten to college factual, unbiased training about alcohol. Then in a couple of generations wed see fewer problems. Most people would have learned to drink responsibly. (Weiner, 93) The earlier people learn, the best it will be for them and society in general.
Wednesday, January 22, 2020
Sir Gawain and the Green Knight Essay examples -- English Literature E
Sir Gawain and the Green Knight Sir Gawain and the Green Knight was written in the late fourteenth century. Its author was unknown, but he or she was a contemporary of Chaucer. The poem consists of two plots: one is the challenge between Sir Gawain and the Green Knight in a beheading game, and the other is the temptation of Sir Gawain by a lady from a beautiful castle. The outcome of the challenge as well as the life of Gawain is made to depend--though Gawain does not know it--on his behavior at the castle. The temptation is a test of chastity and honorable conduct towards a lord. The introduction of Sir Gawain and the Green Knight gives us a picture of King Arthur's kingdom. It describes the knights and the joy of all Arthur's people. The poem begins and ends with the mention of the fall of Troy. It talks about the warriors who survived and settled in different areas of Europe: Great Romulus to Rome repairs in haste; With boast and with bravery builds he that city And names it with his own name, that it now bears. Ticius to Tuscany, and towers raises, Langobard in Lombardy lays out homes, And far over the French Sea, Felix Brutus On many broad hills and high Britain he sets, most fair. (Norton 202) (Aeneas rescuing his father from Troy) Felix Brutus is the legendary founder of Britain, the great-grandson of the treacherous knight of Troy, Aeneas. Aeneas,from what I found from an outside source, says he is a traitor because he overthrows the king of Troy and negotiates with the enemy (the Achaeans) or Greeks who come into the city. Because of this, the Greeks let him and his family to safely leave the city. In the second stanza, the author chooses to tal... ...equality in a marriage because that is the only way that marriage can last forever. Unlike her "Prologue," the Wife of Bath's "Tale" describes balance in a marriage. A hag is married to a knight and she asks him if he wants her to be old, ugly and faithful or young, beautiful, and unfaithful. He tells her to choose, which gives her the sovereignty. The hag then turns into a beautiful woman, and they live happily ever after. Although in her "Tale," it shows that both people should be considerate of each other in a marriage, in her "Prologue," the Wife of Bath seems dominant instead of concerns for her husbands. Citation Abrams, M.H., The Norton Anthology of English Literature. Sixth Edition, Vol. 1. New York: W.W. Norton & Co. Inc., 1993 Edited by J.R.R. Tolkien and E.V. Gordon Sir Gawain and The Green Knight.Second Edition, Oxford University Press., 1967
Tuesday, January 14, 2020
Affirmative Action Racism And Discrimination Essay
America is called â€Å"the land of opportunity†however, most of the countries citizens are not able to enjoy the benefits that the title provides. Being able to accomplish scholastic goals, attend a four-year college, and to have an influential career, are not obtainable for many, even though they work hard. Our nation has long been plagued by an ugly occurrence. An occurrence that finds its origins at the very core of our society. It is a problem familiar in some ways to all of us regardless of which side of the argument we find ourselves, and yet it remains unsolved. To verify that a problem exists, as Beverly, Tatum explains, we must first understand, racism as a system of advantage based on race, and white privilege as unjust enrichment through racial oppression,(Tatum,pg 10, 115). Next we must look at the steps taken to level the playing field of advanced racial groups. In America racism and discrimination is a cruel reality. For centuries now, local, state, and federal governments have been proactive in protecting or expanding the system of racial discrimination. White government officials and programs have often favored the racial and political-economic interests of white Americans. Government programs historically provided much access to homesteading land and numerous other valuable resources exclusively to white Americans (Feagin, 2010, p. 143). In an affords toward concern for equality, Affirmative action was created. It was designed to counteract the effect that discriminatory practices have embedded in the American culture. Affirmative action refers to policies that take factors including â€Å"race, color, religion, gender, sexual orientation, or national origin†into consideration in order to benefit an under represented group â€Å"in areas of employment, education, and business†, usually justified as countering the effects o f a history of discrimination. The term â€Å"affirmative action†was first used in the United States in Executive Order 10925 and was signed by President John F. Kennedy on 6 March 1961; it was used to promote actions that achieve non-discrimination. In 1965, President Lyndon B. Johnson enacted Executive Order 11246 which required government employers to take â€Å"affirmative action†to hire without regard to race, religion and national origin. In 1968, gender was added to the anti-discrimination list. A lively debate with sparks flying within racial group exists over the importance of the Affirmative action process. Some would argue that affirmative action undeservingly rewards minorities, and takes away from whites in effect causing reverse discrimination. Not long ago, Senator Bob Dole, a Republican presidential candidate, spoke in a television interview of â€Å"displaced†white men who compete with black workers because of affirmative action. He said that he was not sure that â€Å"people in America†(he meant â€Å"whites†) should be paying a price for discrimination that occurred â€Å"before they were born†. (Feagin, 2010, p. 15). Taking this evidence into consideration, should this influence the direction taken regarding affirmative action? University of California Regent Ward Connerly believes that affirmative action is used as a crutch that is ruining the relationship between blacks and whites. If this were true, would this be a good reason to halt government involvement in affirmative action programs? Would people identify these issues and take steps to make changes? Historically this has not been the case. Affirmative action programs have been successful in making social change. Minorities that have previously been excluded from opportunities have been afforded opportunities to achieve through affirmative action programs. Initially, affirmative action was a policy primarily aimed at correcting institutional discrimination where decisions, policies and procedures that are not necessarily explicitly discriminatory have had a negative impact on people of color. Affirmative action policies address and redress systematic economic and political discrimination against any group of people that are underrepresented or have a history of being discriminated against in particular institutions. Beneficiaries of these programs have included white men and women, people with disabilities, and poor working class people, but their primary emphasis has been on addressing racial discrimination (Kivel, P) If our goal is to eradicate discriminatory practices, then our government must continue to mandate legislation, and fund programs to address these issues. Following this conclusion it is clear to see that all evidence supports the benefits of affirmative action. What we have before us is a society with the possibility to make great strides in regards to changing the system of inequality. It is important that government lead in the direction that supports affirmative action programs. Government needs to see this as the biggest problem on their social agenda, and it will take a significant effort to mandate change, but the benefit for everyone will be extraordinary. References Feagin, J. (2010). Racist America Roots, Current Realities, and Future Reparations New York: Routledge Press. Tatum, Beverly Daniel. (2003). †Why Are All the Black Kids Sitting Together in the Cafeteria? New York: Basic Books. Executive Order 11246. (2012, July 2). In Wikipedia, The Free Encyclopedia. Retrieved 17:23, October 30, 2012, from http://en.wikipedia.org/w/index.php?title=Executive_Order_11246&oldid=500344831 Montgomery, A. (2000, march 27). A â€Å"poison†divides us, salon.com, Kivel, P. (1997, November,17) Affirmative Action Works! Motion Magazine
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