European Human Right Law Essay Example | Topics and Well Written Essays - 1000 words

European Human Right Law - Essay Example In addition to this, some organizations have come up to have the claim for adequate housing for all persons covered by the ECHR. This paper will consider the different articles in the ECHR under which these issues may be addressed. Basing on the articles, this paper will examine the likelihood of a case against a ban on all abortions, and on smoking in cars to succeed before the ECtHR. In addition to this, this paper will also analyse the possibility of a case in support of a claim for adequate housing to succeed before the ECtHR. Against a Ban on All Abortions Converse to assertions made by some organizations, there is nothing like a ‘right to abortion’. No explicit law is contained in the ECHR that offers a legal basis to abortion2. When the Convention is carefully read, it becomes evident that the life of a foetus is also given importance. There are instances where an abortion is called for on grounds of endangering the life of the woman. Considerations of Article 2(1 ) and Article 8 provide the basis against which cases on abortion may be ruled. Article 2(1) starts by stating that â€Å"Everyone’s right to life shall be protected by law.† The term ‘Everyone’ definitely refers to all men and women, both young and adults. This term, however, is not inclusive of foetuses. This is the form of before nine months after conception. An argument may be presented along this line that the foetus does not qualify to be covered by this article. The right to life of the foetus can in no way be ruled to be superior to the right to life of the woman3. Since the life of the woman takes precedence, the right to her life is given more weight than that of the foetus. Looking at Article (8), the ECHR protects the right to privacy4. The woman is protected explicitly by this law. A woman seeking to procure an abortion is, therefore, covered under this law. It is her right to do whatsoever she wishes, without outside interference. An absolute ban on all abortion means that the woman no longer has her private life. A case that has been brought to the ECtHR against the ban on all abortion is likely to succeed since a ban on abortion impinges on the rights of a woman to have her privacy. Against a ban on Smoking in Cars Smoking, when done in a car is within the bounds of private space. Article 8 of the ECHR focuses on the right to respect for private life. This section protects individuals from the intrusion by agents of state into their personal lives. A personal car is private property, and when one is in it, is entitled to the freedom to do as they please5. Whatever happens when one is in their car constitutes private life, and as such, should not be interfered with by authorities. A ban on smoking in cars is an intrusion by agents of government on the private space on a person. A case presented to the ECtHR against a ban on smoking in cars is, therefore, most likely to succeed. There might, however, be a case whereby t hough smoking is done within the confines of a personal car, others are affected6. If a person smokes in their car when the windows are down, the smoke is bound to reach others. If these people, due to health, personal, religious or whatever reason feel that the smoke reaching them is a disturbance, then they have a right to complain. They are entitled to protection from the smoke which is interference on their privacy. In such a case, the ECtHR may rule to have the person

What does the nature of statebuilding in Bosnia tell about sovereignty Essay

What does the nature of statebuilding in Bosnia tell about sovereignty during its post war reconstruction - Essay Example Earlier in the process of state building, there was an understanding that non-western states were autonomous and independent entities, and did not require western interference. However, in the post-Cold war era, in cases of domestic conflict, the issues of development and security have broadened to such an extent that non-western states cannot prevent the interference of foreign bodies in their domestic processes (Chandler, 2006). Bosnia, after the end of the civil war, was a transition state, and hence fragile in nature. In such cases, while helping to rebuild a fragile nation, the response from the international communities is often based on the establishment of new political orders and a new constitutional mechanism. Not promoting notions of state fragmentation through secession, the global community looks to pacify all parties that were at strife during the civil war by advocating agreements that make sovereignty a shared right amongst the existing warring factions within the sta te. Those in the arena of international relations often term this form of state sovereignty as internal self-determination (Cassese, 1995). This comprises the rights of different nationalistic groups within the realms of a multi-ethnic state that aims at preserving all the existent socio-cultural, language and religious identities, equal participation of these groups in state politics, with even a certain extent of regional autonomy (Hannum, 1990). Thus, to bring in peace initiatives for helping states in transition, experts in the line of international relations bring forth the notions of ‘consociational democracy’ that advocate a moderate form of political attitude (Lijphardt, 1969, 207). In real practice, various instances have shown that post-conflict reconstruction cannot be based only on establishing a new constitutional mechanism. In a fragile state, when a new constitutional mechanism is place, there are chances that the newly formed social and cultural institut ions and political framework may fail to form a sustaining framework. According to a report by the World Bank, chances of a conflict breaking out again after the close of a civil war, in a fragile state, is nearly 40 % (Collier, 2000, 6). Even with extensive negotiations with various concerned parties, undertaken by any international peace mission to prevent a fragile state from regressing back into armed conflict, there are substantial barriers in establishing an effective sovereign state. In case of Bosnia, we find that even after 16 years of large-scale efforts from the global community to reconstruct Bosnia and bring in socio-political stability in the country, the state is yet to achieve an established form. In 2009, after 14 years since the Dayton treaty (1995) heralded the end of a near four yearlong violent ethnic civil war, Bosnians again faced a serious threat of another civil war (McMahon and Western, 2009). In this context, keeping Bosnia as a frame of reference, this pa per will explore concepts associated with modern notions of state building, whether international form of state building is actually a way of assuming control over state functioning, the differences between peace building and state building, and viable alternatives to the current form of international state building. Discussion Viewing state building as regards its effectiveness in case of post-war Bosnia The Dayton peace agreement signed in 1995 is often viewed as a treaty, which was â€Å"designed to end a war, not build a state† (Ashdown, 2004, 15). Various scholars contend that leaders of ethnic

Cooling Method Of The Transformer Engineering Essay

Cooling Method Of The Transformer Engineering Essay One of the most important and ubiquitous electrical machines is the transformer. It receives power at one voltage and delivers it at another. This conversion aids the efficient long-distance transmission of electrical power form generating stations. Since power lines incur significant power losses, it is important to minimize these losses by the use of high voltages. The same power can be delivered by high-voltage circuits at a fraction of the current required for low-voltage circuits. The design of the magnetic circuit, the core of the transformer, will first be considered. The significance of the no-load behavior of the transformer is explained and of the magnetizing current which exists under all operating condition. The common form of transformer involves a ferromagnetic core in order to ensure high value of magnetic flux linkage. This is also true of the rotating machine. Although transformers are generally associated with power system applications, they also occur in many low power application including electronic circuits. Transformers effect changes of voltage with virtually no loss of power. BASIC PRINCIPLES The transformer is based on two principles: firstly, that an electric current can produce a magnetic field (electromagnetism) and secondly that a changing magnetic field within a coil of wire induces a voltage across the ends of the coil (electromagnetic induction). Changing the current in the primary coil changes the magnetic flux that is developed. The changing magnetic flux induces a voltage in the secondary coil. An ideal transformer is shown in the adjacent figure. Current passing through the primary coil creates a magnetic field. The primary and secondary coils are wrapped around a core of very high magnetic permeability, such as iron, so that most of the magnetic flux passes through both primary and secondary coils. INDUCTION LAW The voltage induced across the secondary coil may be calculated from Faradays law of induction, which states that: Where VS is the instantaneous voltage, NS is the number of turns in the secondary coil and ÃŽÂ ¦ equals the magnetic flux through one turn of the coil. If the turns of the coil are oriented perpendicular to the magnetic field lines, the flux is the product of the magnetic field strength B and the area A through which it cuts. The area is constant, being equal to the cross-sectional area of the transformer core, whereas the magnetic field varies with time according to the excitation of the primary. Since the same magnetic flux passes through both the primary and secondary coils in an ideal transformer, the instantaneous voltage across the primary winding equals Taking the ratio of the two equations for VS and VP gives the basic equation for stepping up or stepping down the voltage ENERGY LOSSES An ideal transformer would have no energy losses, and would be 100% efficient. In practical transformers energy is dissipated in the windings, core, and surrounding structures. Larger transformers are generally more efficient, and those rated for electricity distribution usually perform better than 98%. Experimental transformers using superconducting windings achieve efficiencies of 99.85%,While the increase in efficiency is small, when applied to large heavily-loaded transformers the annual savings in energy losses are significant. A small transformer, such as a plug-in wall-wart or power adapter type used for low-power consumer electronics, may be no more than 85% efficient, with considerable loss even when not supplying any load. Though individual power loss is small, the aggregate losses from the very large number of such devices is coming under increased scrutiny. The losses vary with load current, and may be expressed as no-load or full-load loss. Winding resistance dominates load losses, whereas hysteresis and eddy currents losses contribute to over 99% of the no-load loss. The no-load loss can be significant, meaning that even an idle transformer constitutes a drain on an electrical supply, which encourages development of low-loss transformers (also see energy efficient transformer). Transformer losses are divided into losses in the windings, termed copper loss, and those in the magnetic circuit, termed iron loss. Losses in the transformer arise from: WINDING RESISTANCE Current flowing through the windings causes resistive heating of the conductors. At higher frequencies, skin effect and proximity effect create additional winding resistance and losses. HYSTERESIS LOSSES Each time the magnetic field is reversed, a small amount of energy is lost due to hysteresis within the core. For a given core material, the loss is proportional to the frequency, and is a function of the peak flux density to which it is subjected. EDDY CURRENTS Ferromagnetic materials are also good conductors, and a solid core made from such a material also constitutes a single short-circuited turn throughout its entire length. Eddy currents therefore circulate within the core in a plane normal to the flux, and are responsible for resistive heating of the core material. The eddy current loss is a complex function of the square of supply frequency and Inverse Square of the material thickness. MAGNETOSTRICTION Magnetic flux in a ferromagnetic material, such as the core, causes it to physically expand and contract slightly with each cycle of the magnetic field, an effect known as magnetostriction. This produces the buzzing sound commonly associated with transformers, and in turn causes losses due to frictional heating in susceptible cores. MECHANICAL LOSSES In addition to magnetostriction, the alternating magnetic field causes fluctuating electromagnetic forces between the primary and secondary windings. These incite vibrations within nearby metalwork, adding to the buzzing noise, and consuming a small amount of power. STRAY LOSSES Leakage inductance is by itself largely lossless, since energy supplied to its magnetic fields is returned to the supply with the next half-cycle. However, any leakage flux that intercepts nearby conductive materials such as the transformers support structure will give rise to eddy currents and be converted to heat. There are also radiative losses due to the oscillating magnetic field, but these are usually small. DOT CONVENTION It is common in transformer schematic symbols for there to be a dot at the end of each coil within a transformer, particularly for transformers with multiple windings on either or both of the primary and secondary sides. The purpose of the dots is to indicate the direction of each winding relative to the other windings in the transformer. Voltages at the dot end of each winding are in phase, while current flowing into the dot end of a primary coil will result in current flowing out of the dot end of a secondary coil. TYPE OF TRANSFORMER There are many types of transformer is there one of them is Air-cored transformer. The air-cored transformer may literally consist of two concentric coils which have nothing but air within the coils. This immediately has the advantage that the magnetizing current has exactly the same waveform as the voltage to which it is related. It has the very significant disadvantage that it is difficult to produce the necessary magnetic flux to generate the appropriate e.m.f. LEAKAGE FLUX The ideal transformer model assumes that all flux generated by the primary winding links all the turns of every winding, including itself. In practice, some flux traverses paths that take it outside the windings. Such flux is termed leakage flux, and results in leakage inductance in series with the mutually coupled transformer windings. Leakage results in energy being alternately stored in and discharged from the magnetic fields with each cycle of the power supply. It is not directly a power loss (see Stray losses below), but results in inferior voltage regulation, causing the secondary voltage to fail to be directly proportional to the primary, particularly under heavy load. Transformers are therefore normally designed to have very low leakage inductance. However, in some applications, leakage can be a desirable property, and long magnetic paths, air gaps, or magnetic bypass shunts may be deliberately introduced to a transformers design to limit the short-circuit current it will supply. Leaky transformers may be used to supply loads that exhibit negative resistance, such as electric arcs, mercury vapor lamps, and neon signs; or for safely handling loads that become periodically short-circuited such as electric arc welders. Air gaps are also used to keep a transformer from saturating, especially audio-frequency transformers in circuits that have a direct current flowing through the windings. COOLING METHOD OF TRANSFORMER Oil is used to cool the transformer. It also provide part of the electrical insulation between internal line parts, transformer oil must remain stable at high temperature for an extended period. Very large or high-power transformer may also have cooling fans, oil pumps, and even oil-to-water heat exchangers. Cooling fan is used in transformer. High temperatures will damage the winding insulation. Small transformers do not generate significant heat and are cooled by air circulation and radiation of heat. Power transformers rated up to several hundred kVA can be adequately cooled by natural convective air-cooling, sometimes assisted by fans. Power transformer rated up to a few KVA can be adequately cooled by natural convective air-cooling, sometimes assisted by fans. Some power transformers are immersed in specialized transformer oil that acts both as a cooling medium, thereby extending the lifetime of the insulation transformer. The transformer gets heated due the iron and copper losses occurring in them. It is necessary to dissipate this heat so that the temperature of the winding is kept below the value at which the insulation begins to deteriorate. The cooling of transformer is more difficult than the rotating machines because these machines create a turbulent air flow, which assists in removing the heat generated due losses. Luckily the losses in transformers are comparatively small. According to cooling system there are two types of transformer 1-> ONAN oil natural air natural 2-> ONAF oil natural air forced Oil natural by means a number of radiators with air natural flow. The radiator is fixed to the tank through individual cut-off valves, provided with a handle operate closing device in line with the radiator connector pipe position, indicate open position of the valve. LOSSES IN TRANSFORMER An ideal transformer would have no energy losses, and would therefore be 100% efficient. In practical transformers energy is dissipated in the windings, core , and surrounding structure. TRANSFORMER OIL TEST Transformer oil can give better insulation level to operate the transformer. It also is a coolant to carry the heat away from the electrical transformer windings and iron core to the cooling radiators on the side of the oil filled transformer. If there is no better insulation level, it produced short circuit in the transformer. There for transformer oil should be checked. Normally moisture and other liquids are mixed with oil, the insulation level is reduced. Normally we can see the silica gel for absorb the moisture of transformer. Also there is an equipment to check the insulation level of transformer. TRANSFORMER OIL Transformer oil, or insulating oil, is usually a highly- refined mineral oil that is stable at high temperatures and has excellent electrical insulating properties. It is used in oil-filled transformer, some types of high voltage capacitors, fluorescent lamp ballasts, and some types of high voltage switches and circuit breakers. Its functions are to insulate, suppress corona and arcing, and to serve as a coolant. EXPLANATION The oils help cool the transformer. Because it also provides part of the electrical insulation between internal live parts, transformer oil must remain stable at high temperatures for an extended period. To improve cooling of large power transformers, the oil-filled tank may have external radiators through which the oil circulates by natural convection. Very large or high-power transformer may also have cooling fans, oil pumps, and even oil-to-water heat exchangers. Large, high voltage transformers undergo prolonged drying processes, using electrical self-heating, the application of a vacuum, or both to ensure that the transformer is completely free of water of water vapor before the cooling oil is introduced. This helps prevent corona formation and subsequent electrical breakdown under load. Oil filled transformer with a conservator tend to be equipped with Buchholz relays. These are safety devices that detect the build of gases inside the transformer and switch off the transformer. Transformer without conservators is usually equipped with sudden pressure relays, which perform a similar function as the Buchholz relay. The flash point and pour point are 140 degree c and -6 degree c respectively. The dielectric strength of new untreated oil is 12MV/m and after treatment it should be > 24MV/M. Large transformer for indoor use must either be of the dry type, that is, containing no liquid, or use a less-flammable liquid. Well into the 1970, polychlorinated biphenyls were often used as a dielectric fluid since they are not flammable. They are toxic, and under incomplete combustion, can form highly toxic products such as furan. Starting in early 1970, concern about the toxicity of PCBs have led to their banning in many countries. Today, non-toxic, stable silicone-based or fluorinated hydrocarbons are used, where the added expense of a fire-resistant liquid offsets additional building cost for a transformer vault. Combustion- resistant vegetable oil-based dielectric coolants and synthetic pentaerythritol tetra fatty acid, ester is also becoming increasingly common as alternatives to naphthenic mineral oil. Esters are non-toxic to aquatic life, readily biodegradable, and have a lower volatility and higher flash points than minerals oil. COOLING PRODUCTS Transformer oil acts as an insulating and cooling medium in transformers. The insulating oil fills up pores in fibrous insulation and also the gaps between the coil conductors and the spacing between the siding and the tank, and thus increases the dielectric strength of the insulation. A transformer in operation generates heat in the winding, and that heat is transferred to the oil. Heated oil then flows to the radiators by convection. Oil supplied from the radiators, being cooler, cools the winding. There are several important properties such as dielectric strength, flash point, viscosity, specific gravity and pour point and all of them have to be considered when qualifying oil for use in transformers. Normally mineral oil is used, but coconut oil has been shown to possess all the properties needed to function as an environmentally friendly and economic replacement to the mineral oil for this purpose. DIFFERENCE BETWEEN AIR COOLED TRANSFORMER AND OIL IMMERSED TRANSFORMER The basic difference between the air cooled transformer and oil immersed transformer is: If the heat generated in the transformer winding is capable of being swapped by the surrounding ambient air without causing any problem to the performance of the transformer then its normally reffered as Naturally Air Cooled transformer or simply air cooled transformer. However when the capacity of the transformer increases, the heat generated in the winding of the transformer is more and the ambient air normally is inadequate to cool the windings and maintain the performance of the transformer. Its because of this reason the transformer windings are submerged in an oil tank. It has been observed that the hydrogen ions present in oil help to maintain the temperature of the winding of the transformer and thus overall performance of transformer. EFFECT OF FREQUENCY The time-derivative term in Faradays Law shows that the flux in the core is the integral with respect to time of the applied voltage. Hypothetically an ideal transformer would work with direct-current excitation, with the core flux increasing linearly with time. In practice, the flux would rise to the point where magnetic saturation of the core occurs, causing a huge increase in the magnetizing current and overheating the transformer. All practical transformers must therefore operate with alternating (or pulsed) current.

Queen Elizabeth and Annabella in Tis Pity Shes a Whore by John Ford Es

Queen Elizabeth and Annabella in "Tis Pity She's a Whore" by John Ford Annabella, the female protagonist in John Ford’s play, ‘Tis Pity She’s a Whore, ultimately dies after trying to meet the conflicting demands that her brother and father place on her. While her brother, Giovanni, commands her to be his clandestine lover, her father, Florio, expects her to marry a socially appropriate man and bear a child. These demands closely resemble the real-life demands that Queen Elizabeth I’s subjects placed on her because they simultaneously wanted her to fulfill their erotic desires, marry a politically appropriate man, and produce an heir to the throne. Ford’s play â€Å"was first published in 1633,† thirty years after the death of Queen Elizabeth I, but â€Å"nostalgia†¦ in the late 1620’s and 1630’s†¦ [drove] people†¦to measure a worsening political situation against inevitably heightened memories or impressions of what life had been like under the great queen† (Morris vii; B arton 724). While it’s not clear whether this nostalgia for the reign of Elizabeth drove Ford when he wrote his play, there are clear parallels between the demands that were placed on the factual Elizabeth and on the fictional Annabella; moreover, there are striking parallels between the responses to the two women’s deaths. Both women were expected to forever remain objects of male erotic desire, and the characteristics of Elizabeth that evoked erotic desire in her subjects parallel the characteristics of Annabella that elicit erotic desire in Giovanni. Just as â€Å"courtiers paid homage to Elizabeth as an ever-youthful yet unapproachable object of desire[,]† Giovanni confesses to Annabella, â€Å"[T]he view / Of thy immortal beauty hath untuned / All harmony both... ...bbory, Achsah. â€Å"’Oh, Let Mee Not Serve So’: The Politics of Love in Donne's Elegies.† ELH 57.4 (1990): 811-833. King, John N. â€Å"Queen Elizabeth I: Representations of the Virgin Queen.† Renaissance Quarterly 43.1 (1990): 30-74. Morris, Brian. Introduction. ‘Tis Pity She’s a Whore. By John Ford. Ed. Brian Morris. London: Black, 1992. vii-xxvii. Mullaney, Steven. â€Å"Mourning and Misogyny: Hamlet, The Revenger's Tragedy, and the Final Progress of Elizabeth I, 1600-1607.† Shakespeare Quarterly 45.2 (1994): 139-162. â€Å"Promiscuous, a.2a.† Oxford English Dictionary. 1989 Second ed. OED Online. Oxford University Press. 8 May 2005 . Rose, Mary Beth. â€Å"The Gendering of Authority in the Public Speeches of Elizabeth I.† Publications of the Modern Language Association of America 115.5 (2000): 1077-1082.

Act like a girl

I wanted to Interview a male who has experienced similar experiences with not being accepted because he was not the stereotypical â€Å"man. † In our Interview the other day, I asked you If you agreed or disagreed with this statement: â€Å"Every child, boy or girl, should have the right to his or her own self image, and should not have to live by some gender roles† (Freeman 36). You answered yes in agreement! I asked you why you said yes so quickly. Your answer was because growing up you faced situations when you wished you could simply be yourself thou the Judgment of others.You shared your thoughts of what the stereotype of a man Is to you. Some common Images of a man Is to be athletic, masculine, muscular, insensitive, and tough. I'm sure you could have gone on with this list of characteristics expected of a â€Å"manly man. † Women are expected to be a particular way, also. Some of us Just don't fall under those expected traits. Still, most people tend to ho ld common stereotypes of certain people in mind. We both went to the same high school and cheered on our Varsity cheer squad for 2 years together.I was glad that you decided to share this part of your life with me, I know It was hard to talk about. In high school you didn't dress Like all the other boys, and you didn't talk like all the other boys. You were a male cheerleader. You were the only male cheerleader. You expressed the hardship and ridicule our peers put you through. I felt a deep sorrow when you told me that our peers would tease you. Teasing is for elementary school, not high school. I could see the pain in your eyes when you would state the comments the students would make towards you.It Is definitely a common assumption for people to make that because a male Is a cheerleader, then he must be gay. You do not consider yourself to fit the gender role of a typical male, because you are very much the opposite. I felt it was necessary to ask you about your childhood. I want ed to know how you grew up and if there was any influences in your life pertaining to the topic of gender stereotypes. Growing up you said that you didn't play with car toys, or ride motorcycle bikes, and wasn't into sports.In Freeman's essay he TLD play with parable dolls, or play tea party with the other little girls, and she loved playing basketball. When I asked you if you had played sports, you said no but you would play catch in the park with your dad. I am sorry to have heard that your father passed away when you were very young. I was surprised to hear that you do not think that your father passing away influenced you to be more in touch with your feelings. You have always been more in touch with your feelings even before that incident. Most people think that a boys father passing away will greatly Influence theDuring our interview, your brother, Corey came in to greet me. That was polite of him! I asked you how your relationship was with your brother, since you two are very opposite of each other. Your brother seems to fit the mold of our society's â€Å"man. † I was devastated to hear that your relationship with your brother has been strained for years. It started when you became a cheerleader, because he doesn't accept the fact that that is who you are and that is what makes you happy. Freeman and her mother's relationship was also uneasy because of her mother's lack of support.On the contrary, your relationship with your mother is beautiful, and stable. You expressed your thankfulness and appreciation for her in our interview. She has not turned her back on you, or Judged you. Your mother accepts you for who you are. You are her son and she loves you no matter what happens. I enjoyed our interview. Thank you for taking the time to sit down with me and discuss the questions I had for you. I am happy that you are absolutely content with yourself. We have been friends for a couple of years now, and I wouldn't change you for anything.

Supply and Demand Easyjet

Assignment 2. 5 Supply, Demand and Easyjet The Marketing Mix is the name given to the elements which are the key components which a marketing plan should be based upon. Typically in Marketing literature there are four elements: price, place, promotion and product, however this is now sometimes expanded to incorporate another 3 elements: people, physical evidence and process. Pricing policy is clearly very important to the marketing mix and is affected by variables such as firm’s objectives, the nature of competition, demand and firm costs.Firms operate pricing in different ways according to their marketing strategy and the industry in which they participate; an example of pricing methods will be shown and evaluated further in the essay in reference to EasyJet and British Airways flight pricing. As mentioned in the introduction, the role of pricing within the marketing mix is a varied one depending on what the firm is trying to achieve and the conditions within which it is oper ating. This contradicts what economic theory tells us: that pricing should be based upon setting prices at the point where Marginal Revenue = Marginal Cost in order to maximise firm profits.However, in real life â€Å"few firms explicitly follow the economic model in developing pricing policy† (Doyle 1997), because firms may be trying to achieve other things than maximising profits such as gaining market share, in which case they could be using the loss-leader tactic (where prices are set at a point which actually makes a loss for the firm which they are able to recoup through customer retention once prices increase or through the sale of full price complementary products).Doyle suggests that there are several common type of pricing policies such as: market-penetration pricing, market-skimming pricing, cost-orientated pricing, perceived-value pricing and price discrimination. Market penetration pricing refers to the concept discussed above such as loss-leading where short-ter m profits are sacrificed in order to increase/gain a market share(Baker, 1997). Market-skimming is the practice of setting high prices with subsequent high profits and expect to only sell a small volume of products; this can only work if there is no risk of nother company being able to completely take-over your potential sales with a cheaper price. Cost-orientated pricing is where prices are set as a basic mark-up on top of product costs, which can be known in business as ‘cost-plus’ pricing or target pricing when it refers to a certain level of return on investment. Perceived value pricing is based on the perception that buyers have of your firm’s product relative to other products in the market. Finally, the concept of price discrimination is one of particular importance to this essay given its data content of airline pricing.Perfect price discrimination is an economic concept where a firm seeks to charge every buyer exactly the price that they are prepared to pay. In reality, this is very difficult to achieve as how can a firm possibly be expected to know the exact value which each individual buyer places on their product? The only way that perfect price discrimination can be achieved is through an auction format, but this is debatable. General Price discrimination is a common strategy, however, and this involves firms charging different groups of customer’s different prices for the same product.In order for it to work, Doyle states that â€Å"customers in the highest-price segment must not be allowed to buy from the lower-price segment† e. g. there must be boundaries in place to ensure that a high-price customer cannot sneakily purchase at the low price. Within the airline industry this is achieved by differentiating between time of bookings – long-term advance bookings are the lower price customers and bookings made close to the time of departure are high price customers. The prices for Easyjet flights from London Luton to Madrid are as follows below: †¢ Tomorrow = 124. 98 †¢ One week = 183. 98 One month= 82. 98 †¢ 3 months = 70. 98 The key difference between these prices is that the more in advance you book, typically the cheaper it is. This indicates that Easyjet flight pricing is based upon demand (and supply but supply is fixed) for the flights, as the further in advance you book, the cheaper it is and on the flipside if you discover you have to go to Madrid tomorrow the price is much higher as your need/demand is more urgent and thus you will pay a higher price. However the obvious exception here is that it is nearly ? 60 cheaper to fly out tomorrow than it is to fly out in a week’s time.I would suggest that this appears to be an anomaly, as the obvious pattern of decreasing prices with advance bookings coupled with the knowledge that Easyjet formulates it’s prices based on supply and demand for each particular day and thus rewarding advance bookings (lower d emand for far away dates) with cheaper prices suggests that this is an unusual occurrence. One reason for the flights in a week being higher than a flight tomorrow to Madrid may be because the flight in a week is the weekend before Valentine’s Day so may be booked up more than we would typically expect from a normal day a week in advance.This peak and higher price for a potentially popular weekend represents that Easyjet is employing an almost near perfect pricing scheme in an economic sense e. g. each consumer is being charged a slightly different price relative to the level of demand for the flights (there is a fixed supply due to the fixed number of seats available). [pic] The graph above represents graphically the information from the Easyjet website which is displayed in bullet points above.As is clear to see – apart from the peak at 1 week – there is a downwards trend over time which I would expect to be even more obvious if we were to add in more data for weeks between 1 week and 1 month and between the periods of 1 month and 3 months. The decrease in price does appear to be flattening between month and 3 months which I would advocate is because once we’re getting to booking a few months in advance the prices are getting near to Easy jet’s lowest price point so there isn’t much room to decrease- thus I would anticipate the bottom price for the journey being around the ? 0 mark (as at 3 months in advance it is ? 70. 98). Turning now to the British Airways data, below are the prices for a BA flight from London Heathrow to Madrid at the same time of day and date as the Easyjet prices above: †¢ Tomorrow = 316 †¢ One week = 217 †¢ One month= 130 †¢ 3 months =126 Again, we can see both in the data and in the graph below that the same price discrimination strategy is being pursued by British Airways as by Easyjet: the advance flights represent the cheap-price customer segment and the close flights ( next day to next few weeks) represent the high-price segment.In both companies the price discrimination policy works as they are able to enforce the different price/customer brackets because of time of purchase of travel tickets being the discriminating factor. Therefore similarities between the two airlines are in the nature of their pricing strategies – price differentiation – and therefore the decreasing trend in air fares if booked in advance. The differences between the two companies from the data collected appear to be two different things: firstly that British Airways has a higher base price than Easyjet (circa ? 20 to circa ? 70) and that British Airways has not taken into account high-demand special occasions such as Valentine’s Day weekend in its pricing in comparison to EasyJet, as shown by the lack of spike in price at the one week point on the British Airways graph. The higher base price of almost ? 50 more commanded by British Airways (BA) is proba bly due to both higher costs than EasyJet (who follow a low-cost strategy and thus deliver less service than BA on its flights e. g. ess cabin crew, no complimentary food/beverages, no free baggage check-in) and also the Brand-name of British Airways commanding a higher price. To conclude, pricing is a vital part of the marketing mix and overall strategy of all firms. Within the airline industry, the tendency is for price discrimination as due to the nature of travel and the booking of flights it is possible to discriminate between different bands of customers booking the same service based on their needs (economy, business class, first class) and their time of booking (advance, the day before etc. . From evaluation of comparable data taken from both EasyJet and British Airways it is clear to see that both are operating a policy of price-discrimination based on advance booking of fares. Bibliography Baker, J (1997) The Marketing Book, The Bath Press, Bath, UK. BritishAirways. com [o n-line] http://www. britishairways. com/travel/home/public/en_gb Doyle, P (1997) Managing the Marketing Mix, reproduced in The Marketing Book, The Bath Press, Bath, UK Easyjet corporate website [on-line] http://www. easyjet. com/EN

A Guide for Writing a Descriptive Essay Example + 40 Topics

A Guide for Writing a Descriptive Essay Example + 40 Topics A descriptive piece of writing is your chance to offer the reader see the picture with his own eyes.   Working on a descriptive essay example, you are going to provide your target audience with the perception through 5 senses. If you manage to do this the best way, your paper will be evaluated highly. If not, you are likely to get a low grade. Some students consider this piece of writing an interesting task to do. Others think it is much more difficult than any other written assignment. Are there any reasons to think so? Almost every day, you describe things with the aim to help other people imagine what you are talking about. Sometimes, listening to your description, the person understands what you mean from the 1st time. There are situations when it is extremely difficult to draw pictures using words. DESCRIPTIVE ESSAY WRITTEN BY PROFESSIONALS Not everyone has an ability to describe things in a bright clear manner.   This doesn't mean that you should just give up! No, never! This guide on how to compose a descriptive essay example will help you to learn writing basics. Follow the most effective tips for completing a paper that will 100% stand out! The Best Descriptive Essay Topics Collection Before you get started with the descriptive essay example writing, you should take several steps. The 1st one will be the selection of a topic. Choosing from descriptive essay topics, be guided by the rule to give preference to the topic you are familiar with and feel passionate about. It is very important for any type of paper, especially for this piece of writing. How can you describe the person you have never seen, the event you haven't attended, the phenomenon you haven't heard about? It is obvious that only being familiar with the main features and distinctive characteristics of the object/subject of your description, you'll be able to provide readers with a clear picture of this thing. Do you experience difficulties with the topic selection? Check descriptive essay topics and choose the one that sounds best. 10 Descriptive Essay Topics for Grade 8 Pick the topic you find the most interesting one: The portrait of my mother My best friend and me: common features we have The bird I like the most The perfect day of my life My favorite author My first school teacher How do I see my family dream house? What is my perfect weekend? What does the forest look like in winter? What makes my room unique? 10 Topics for Descriptive Essays High School Check a topics collection aimed at high-school students: What do I like/dislike in my appearance? Whom do you consider beautiful among celebrities? Describe the most interesting dream you have seen How should the best cup of coffee taste? Describe the best present in your life Do you believe that pets look similar to their owners? Describe your pet My room and the room of my sister/brother My father's character The smartphone of my dream Innovative characteristics of Apple gadget. 10 Descriptive Essay Topics for Middle School Check the collection of easy topics ideas: Which season do you consider best for traveling? What was your impression unwrapping birthday gifts? My favorite holiday celebration What kind of clothing style do you prefer? Describe the most beautiful sunset you have seen Which feelings does a person have going somewhere by plane? The prettiest girl/boy in my class The portrait of my grandparents My favorite food The best day of my life so far 10 Descriptive Essay Topics for College Have a look at descriptive essay topics that can be used by students studying at a college below: The mountain lake description How do you imagine the most romantic wedding day? Describe the feelings of a person who has fallen in love The person I love the most What kind of rest do I like? The worst summer holidays in my life Describe any labor activity Describe the process of writing a letter to a friend How do you choose gifts for your friends? Describe the process of work (your dad is repairing his car in the garage) The Best Tips on How to Write a Descriptive Essay Have you chosen the best topic? It is high time to learn how to structure this kind of paper the correct way. This genre doesn't differ much from other papers. Like any other one, it starts with an introduction, followed by the main body, and finally, there is the conclusion. Sure that this genre has its own distinctive features you should take into account. Don't you learn how to write a descriptive essay on A-grade? Check helpful tips for crafting a worthy descriptive paper that will impress your teacher. Offer the reader plunge into the world of your sensations. If two people are given a task to describe the same thing, they will do this differently. Every person perceives the world and everything that happens through his/her own vision. Being assigned to write a paper describing something, you should use a great opportunity to show how you see this/that object/person/event using the bright language rich in literary devices, which play a significant role in the reflecting atmosphere. Make your paper vivid. The key to success is to sound expressive. Your task is to help readers see the whole picture reading your paper. Words can work miracles being not less bright than a photograph. Help the reader understand the work’s purpose. Any paper topic has its purpose. The writer’s task is to provide readers with a clear understanding of what it is. Convey information following the outline. Making an outline is a must if you want to create a good work. A detailed plan will help not to miss any detail. Following the correct structure, there are all chances to craft a valuable piece of writing. If you aren't good at writing essays according to the structure, you are welcome to check how to write essay parts. Step by step, create a description that will sound real. ORDER YOUR DESCRIPTIVE ESSAY NOW The Introduction of a Descriptive Essay: How to Get Started? Some students spend hours brainstorming ideas on how to get started. Are you one of them? If you don't understand how to write a descriptive essay intro, start with a life story from your personal experience able to engage the reader. Your story should touch all 5 senses. Choose which one to start with. For example, describing a wedding day, start with the description of the atmosphere, music, decoration, etc. Make the reader guess what celebration it is. Creating intrigue works effectively. How to Craft a Powerful Descriptive Essay Thesis? A thesis statement is an obligatory part of your work. The purpose of this sentence is to introduce the key topic idea. The thesis should be clear and concise. It should be one informative paragraph.   Ã‚  Focus on the major idea, exclude everything that doesn't matter writing about the purpose and the way you are going to reach the goal. Tips on How to Write a Conclusion for a Descriptive Essay The end of the work should include the writer’s standpoint and the main points’ brief summary. Conclude the paper not leaving readers with questions left. Make it powerful because it has been proven that the reader's memory is organized in a way that implies he/she remembers the last words better than the main body’s information. Wonder how to write a descriptive essay conclusion? Check the example! Descriptive Essay Examples: Check the Correct One Before Getting Started! Is this the first time you need to craft a description? Check descriptive essay examples for you to understand how to do this the best way. Have a look at the example below. â€Å" The Woman I've Seen Once† Every day we see a lot of strangers passing them by without paying attention but that woman in the red dress stood out from the crowd. She was extremely beautiful. She knew about this and even felt proud of being like a model from the fashion magazine. She has long black hair, big black eyes that it was possible to dive into them and get lost forever like in the ocean. However, on their surface, I noticed waves of sorrow. The woman was standing silently.   The entire nature of hers was ready to scream from pain. Her eyes were full of tears looking at me - those were tears of sadness mixed with happiness. I wanted to come to her to ask what had happened. Unfortunately, something prevented me from this. I turned back, understood that she had disappeared. I did my best to find her seeing her nowhere. It was so strange because it seemed that her perfume was left in that park forever. I smelled it - it seemed so familiar to the one my mom had. She died when I was five. I wanted to find her seeing her in everyone. I will never forget the woman who looked so similar to my mom because she had such a sad face. I think that there are no meetings, which take place by chance. I am sure, that one has been planned by someone. Who was she? This has remained a secret. This doesn't matter because her appearance gave me a chance to see the image of my mom once again and feel her love wherever she is now†. A Descriptive Essay Outline Sample Depending on what you are going to write about, your outline will differ. Describe a person's appearance, an event, a process, a natural phenomenon, a picture, etc. In each case, the outline’s content will differ while the main structural elements we have already discussed above will remain. Check the descriptive essay outline sample that you can use describing a person. I. Introduction: The overall impression The features you have noticed 1st II.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Main Body: The description of the face/body parameters The description of the clothes The behavior of the person III.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Conclusion: Does the character of the person suit the appearance? What kind of features helped to find out what kind of personality the person has? The personal observations Advice from an Expert on How to Write a Descriptive Essay Example Write your work only after checking successful descriptive essay examples. Keep in mind that to complete a good essay of this genre, you need to be very careful with details. Don't make a big mistake considering details not very important for the overall impression. If writing about the person, analyze both the appearance/character, find out what the face features, clothes can tell about the personality. Describing any person/animal/not alive object, remember that you should have a clear picture of the topic to impress the reader with your detailed story. Use senses to help the reader see, smell, taste, hear, touch what you are writing about. Prof. Mary K., online essay writer from EssayPro Our Professionals Craft the Perfect Essay Worth A+! Have checked the descriptive essay example being unsure you can write this type of work on A+? Our professionals with years of experience will give a helping hand! Share the topic/the teacher's guidelines and we will do our best to exceed his/her expectations. We have a team of reliable writers treating the process of crafting essays as an opportunity to realize their potential. Just contact us writing â€Å"Write my essay cheap†. You will be pleasantly surprised by affordable prices per page we offer our customers to pay for. Forget about sleepless nights/long working hours during the day! We are here to help 24/7! Our experts are always ready to offer necessary academic assistance with any kind of work, regardless of the difficulty level! Don't hesitate to use our services if getting a high score is of the utmost importance for you! We promise you'll never regret hiring one of our well-educated talented writers! Tell us your wish - we will tailor our service to your personal wants/needs!

Slang, Jargon, Idiom or Proverb Explained

Slang, Jargon, Idiom or Proverb Explained Slang, jargon, idioms, and proverbs. What do they mean? Heres a short overview for English learners that explains and gives examples of each type of expression. Slang Slang is used by relatively small groups of people in informal situations. As it is used by limited groups of people, slang also tends to be confused with dialect. However, slang can be referred to as words, phrases or expressions used within a language, in this case, English. Also, slang is used by some to indicate words, phrases or expressions used by various ethnic or class groups. It should not be used in written work unless that work includes quotes that contain slang. This category of vocabulary changes rather quickly and expressions that are in one year, may be out the next.   Slang Examples emo - very emotional. Dont be so emo. Your boyfriend will be back next week. frenemy - someone you think is your friend, but you know is really your enemy. Has your frenemy got you worried? groovy - very nice in a mellow sort of way (this is old slang from the 60s). Groovy, man. Feel the good vibrations. (Note: slang goes out of fashion quickly, so these examples might not be current.) Recommendation You can use the urban dictionary for definitions of slang. If a phrase is a slang, youll find it there. Jargon Jargon could be explained as slang for business or enthusiasts. Jargon can be defined as words, phrases, or expressions that mean something specific in a particular profession. For example, there is a lot of jargon associated with the internet.  It can also refer to specific words used in a sport, hobby or other activity. Jargon is known and used by those who are on the inside of a business or of some activity.   Jargon Examples cookies - used by programmers to track information on a users computer that has accessed the internet. We set a cookie when you first access our site. birdie - used by golfers to state that the golf ball was put into the hole with one less golf stroke than expected on a hole. Tim got two birdies on the back nine at the golf course. chest voice - used by singers to indicate a style of singing that has chest resonance. Dont push so hard with your chest voice. Youll hurt your voice! Idiom Idioms are words, phrases, or expressions that do not literally mean what they express. In other words, if you were to translate an idiom word for word in your own language, it most likely would not make any sense at all. Idioms are different than slang as they are used and understood by almost everyone. Slang and jargon are understood and used by a smaller group of people. There is a wide variety of idiom sources on this site for English learners.   Idioms Examples rain cats and dogs - rain very heavily. Its raining cats and dogs tonight. pick a language up - learn a language by living in a country. Kevin picked up a little Italian when he lived in Rome. break a leg - do well at a performance or presentation. Break a leg on your presentation John. Proverb Proverbs are short sentences known by quite a large part of any language speaking population. They tend to be old, give advice, and be very insightful. Many proverbs are taken from literature, or from other very old sources. However, they are used so often that the speaker does not realize who originally said or wrote the proverb. Example Proverbs The early bird gets the worm - start working early and you will be successful. I get up at five and do two hours of work before I go to the office. The early bird gets the worm! When in Rome, do as the Romans - when you are in a foreign culture, you should act like the people in that culture. Im wearing shorts to work here in Bermuda! When in Rome, do as the Romans. You cant always get what you want - This proverb means what it says, you cant always get what you want. The Rolling Stones knew how to put that to music! Stop complaining. You cant always get what you want. Learn to live with that truth!

Australian Taxation Law System

Taxation system has been introduced with the prime objective to raise the amount of revenue for the purpose of making government expenditure. Several tax reforms and reviews have been considered to evaluate the stability and sustainability to the extent of revenue generated by the current tax regulations. Accordingly, a mittee review had been adopted to analyse the future tax system of Australia together with the evaluation of sustainability of the present tax reforms[1]. Sources of tax revenue collection involvei e tax from the individual taxpayers, professionals and business organisations along with the duties and tax charges on production and sale of goods and services. One such tax known as value- added tax had been introduced by the Australian legislation in the form of Goods and Service Tax (GST) on July 8 1999. Australian regulations on GST incorporates single rate and assessed under the norms of VAT in accordance with the institutional theory that created the law for domestic consumption. Value- added tax is considered as consumption tax that has been adopted by many countries that is imposed on the production and sales of goods by wholesalers and retailers[2]. However, introduction of Goods and Service Tax under the VAT reforms failed to initiate successive rates on the Australian Government due to several political terms. It has been noted that the tax charges based on GST incorporates certain inherent problems against the prevailing tax system which was more plex and associated higher costs to administer the taxation system. In addition, the existing system of tax reflected inefficiency in the economy that affected the adequate collection of revenue and incorporated tax avoidance practices[3]. Accordingly, Asprey mittee endorsed the legislations of VAT to review the taxation system of Australia considering the various criticism of the existing taxation system in terms of inadequacy as well as inefficiency. The primary objective of the Asprey mittee review is to provide broad- based VAT regulations eliminating the existing inadequate regulations that created the space for tax avoidance practices and inadequate revenue collection. The obje ctive of Asprey mittee review included tax levy on value- added tax at the level of wholesale marketing so that the burden of tax charges should not be on i e taxation rather on goods and services taxation[4]. Further, the review provided by Asprey mittee was established with the view to broaden the base of i e tax with respect to the capital gain taxes and direct business i e to strengthen the tax reforms on estate. Review of the Asprey mittee was established to broaden the aspect to GST that incorporates applicable tax rates, taxable amount and taxable period which was reported in the case of Interchase Corporation Ltd v ACN 010 087 573 Pty Ltd (2000) ATR 445. The decided case incorporated the issue on determination of GST liability for the future liability as the supply of goods was not established. Similar to the case of Walter Construction Group Limited v Walker Corporation Ltd (2001), court held that the liability of the plaintiff to pay the amount of goods and service tax could not arise as the goods were not delivered during the taxation period. It was further held that the meaning of supply in this case was not established as per stated in the Australian legislation. Therefore, Asprey mittee review had been considered to extend the legislation of tax revenue from the supply of goods and services to incorporate the appropriate principles on tax charges[5]. The mittee review had been consi dered with the objective to create the tax collection regulations in accordance with the principles equality and fairness so that the government of Australia can collect the adequate amount of revenue. The objectives of Asprey Reports further associated with the tax regulations on capital gains which in turn related to tax collection from real- estate trading. It was noted in the earlier taxation system that the taxation government was unable to collect sufficient revenue due to excess exemption regulation on the sale of capital asset[6]. Many taxpayers considered the sale of property or estate as capital asset even if it took place under normal business activities or as isolated transaction with the intention of earning profit. Therefore, Australian government experienced inadequacy in revenue since there was no tax applicable on the i e generated from capital asset. Accordingly, Asprey review mittee provided amendments to revise the tax regime on capital asset at different rates s o that the government can collect tax revenues in fair manner[7]. As the mittee r mended to shift the tax burden to the products or services from the i e tax, it was criticized by several other tax munity. It was further noted that the political influence on considering the tax reforms r mended by the mittee of Asprey delayed the implementations. Accordingly, the initial r mendations to widen the scope of tax revenue collection in terms of VAT and GST was never implemented within the Australian Federation. It was further observed that the reports provided by Asprey addressed the concerns of equity by r mending tax collection through capital gains for sale of capital assets during the period of1970s[8]. However, this r mendation of the mittee also failed and was not implemented by the Australian government for several years since the tax levy suggested by the mittee incorporated tax rates on real estate which might affect the country’s economy. On the contrary, the Australian Government considered the single rate on value added tax for supply of goods and services as r mended by the Asprey mittee. Single tax rate on GST was considered to incorporate fair and transparent tax liability for the wholesalers who have little knowledge on measuring the appropriate amount of tax liability. Accordingly, tax ruling 2001/4 has been initiated and considered by the Australian Federation including the amended meaning of supply of goods and services so that the government can collect fair and adequate revenue to strengthen the government revenue[9].   Taxation system incorporates i e from personal purpose as well as i e from business operations that involves several tax reforms based on business resources and i e factors. Tax on business i e is required to be determined by considering i e from business, investment i e and i e from other sources as deducted by the respective costs incurred to generate such the taxable i e. In order to measure business i e, several costs and expenses that are allowed as deduction as per the regulations of federal government include non- cash charges like depreciation charges. Depreciation charges is said to be the significant factor for tax purpose, which affects the corporate tax rates that eventually influence the capital investment at corporate level[10]. It has been examined that the tax reform on the capital investment had been affected through the distribution of corporate plant as well as equipment resulted in several tax benefits under the existing taxation system. Such tax benefits to the c orporate seemed to affect the governmental revenue in Australia due to the negative alliance between the capital investment and capital costs. Accordingly, Ralph Review of Business Taxation had been proposed during the year 1999 providing several tax reform proposals that would impact the capital investment for Australian Corporate[11]. The objective of the proposal provided under the business taxation review established by Ralph was to consider the factor of accelerated depreciation factor to determine the corporate taxable i e. As per the existing tax system in Australia, many taxpayers used the accelerated depreciation charges to reduce the taxable i e, which resulted in decline of capital investment. Therefore, review on business taxation had been established with the objective of removing the extra benefits of accelerated depreciation so that the negative association between the several tax variables can be removed[12]. It was further noted that the major objective of Ralph review on business taxation was to incorporate the changes in basic design to the system of corporate tax in Australia so that the decisions on capital investment could be beneficially effective. In the existing taxation system, it has been noted that the accelerated depreciation method did not constitute the factor of economic life of asset , which resulted in charging the excess amount of depreciation and reduce the taxable i e of corporate. Therefore, the objective of Ralph review involved the potential changes in the accelerated depreciation including the factor of â€Å"effective life† on the basis of asset’s economic life to alter the incentive of corporate fixed assets. In addition, the business taxation review given by Ralph involved the proposal to reduce the tax rates on corporate from 36% to the rate of 34% during the year 2000- 2001. The objective of reduction on corporate tax was to pensate the increase affect of accelerated depreciation so that the investment cash flow of the panies reflects increased balance[13]. Establishment of Ralph review on business taxation was considered with the objective of improving the capital investment so that the country’s economy can be improved. Further, the objective of several tax reforms presented by Ralph review involved to improve the tax regulations for revenue collection by the government considering the factor of certainty and equality. Before the proposal on accelerated depreciation factor, taxation system to determine the business i e used by corporate resulted in consideration of excess benefits from the depreciation provision from large number of assets[14]. Besides, it was a problem for small business organisations since they used to employ small value of assets to operate the business i e therefore, the amount of depreciation charges reflected lower value. Such differences reflected inequality in the tax reforms and uncertainty in deducting the allowable charges measuring the net i e. Therefore, the Ralph review had been presented to mitig ate such differences and inequalities in the corporate tax system as well as to attract the corporate investments system. Considering the tax reforms proposed under the review, the federal government of Australia considered the removal of accelerated depreciation and including the factor of economic life in fixed assets. The federal government of Australia considered the implementation of r mendation provided under the review by including the â€Å"effective life† while calculating the depreciation charges[15]. Australian government implemented this r mendation to place the equality in tax regulations for large as well as small entities so that the excessive deduction amount can be discouraged. In addition, the government also considered the r mendation of reducing the corporate tax rate r mended by Ralph review. Tax reform on reducing the corporate tax rate had been implemented by the federal government of Australia to mitigate the affect of removal of accelerated depreciation as well as to provide certainty in determining the corporate tax liabilities. It has been noted that the decisions for c orporate investment is highly influenced by the corporate tax rate since the expected returns from investments are subjected to taxability at the prevailing corporate tax rates[16]. Further, corporate tax rates involve benefits in terms of tax shields and taxability at marginal rates in the form of tax incentives. R mendation provided under Ralph review considered the factor for corporations having low i e in order to provide them the benefits of tax shield other than the parative treatment on depreciation charges on fixed assets. For the purpose of improvement of country’s economy, panies are provided with the capital assistance in the efficient market if the performance of pany reflects opportunities for investment. Accordingly, tax rates and sources of tax liability should be incorporated on the panies so that the net cash flows of the corporate represent increased balance[17]. Additionally, it is essential to improve the pany’s capital structure to improve the financial leverage so that the scope of return on capital can be established. The panies are required to maintain the capital balance with respect to debts and equity that provides the op portunity for corporate investment. Therefore, the Australian government considered the r mendation of Ralph review on reducing the corporate tax rate so that it attracts the investment opportunities. As a consequence, the panies will generate more i e which will attract tax liabilities and eventually improve the tax revenue for the government of Australia. Similarly, tax reform on accelerated depreciation provision had been implemented to provide equality in the depreciation charges for large business entities as well as for small business organisations[18]. Henry Tax Review originally named as â€Å"Australia’s Future Tax System Review† which was missioned in the year 2008 by Rudd Government. The purpose of Henry Tax Review was to provide guidance to the reforms of taxation system over the future years. It was noted that the review had been established to consider the collection of tax revenue on the basis of efficiency related to the i e from business as well as i e from personal consumption. Considering the existing taxation system, it has been noted that the tax i e from the i es based on economic rents raised from natural resources or from the sources of land did not reflect appropriate revenue collection[19]. In addition, transactions related to the specific policy reflected inappropriate tax reforms in the existing taxation system hence the review had been missioned to consider such issues. Under the Henry Tax Review, certain issues were covered to examine the requirement of councils to set the appropriate and suffic ient tax rates on the taxable i e. Issues on integration of tax rates together with the tax on land had been monitored so that the distribution of financial assistance to the government of Australia would be uniform. Other issues that were examined under the tax review involved problems related to housing affordability by the Australian residents, long- term financial capacity as well as solicitation of economic rent[20]. Accordingly, the Henry Tax Review had been established with the objective to serve significant role to the taxation system for providing quality public services in funding so that it creates benefit to the social members together with the economy. One of the primary objectives of Henry Tax Reviews incorporated greater impact on the growth rate of the economy as well as optimum allocation of resources. In addition, the tax review had been established with the objective of raising revenue for the government without affecting the efficiency of the economy as well as minimising the tax plexity for the members[21]. For an effective tax reforms it is essential for the taxation government to have tax collection principles based on equity and fair structure that deals with the challenges with respect to the social, economic and environmental factors. Accordingly, the objectives of review covered the examination of taxation system to create a fair and transparent tax structure so as to create suitable balance between the i e from business and profession, i e from investment and other savings and consumption of products[22]. As the existing tax system lacks efficiency in the manner of collecting tax, systems for payment transfer and other tax arrangements on transfer of assets or consumption, Henry Tax Review was missioned to monitor the problems. The objective of tax review associated with the improvement in tax systems to be collected from the transfer of investments or assets, taxation for pany’s i e and tax collection system from other forms and sources. In addition, the review was mission with the objective of providing simple regulations to the taxpayers in accordance with the suitable arrangements in the administrative system for the Federation of Australian Government[23]. The Henry Tax review was mission to analyse and monitor the policy of the government with respect to the existing tax rates as well as to preserve the payments for superannuation funds which was tax- free. It was r mended under the tax review that the policy of the Government for tax regulations should be consistent in accordance with the country’s mitments to maintain the gross domestic product (GDP). In order to maintain the adequacy and fair approach in the transfer system, the tax review r mended to incorporate the policies by improving the relevant incentives to the work culture together with the specific concessions[24]. It was further noticed that many taxpayers for payment of tax on personal i e possess little knowledge on the interpretation and application of tax regulations, hence the review r mended to amend the existing legislations in simple and transparent manner. It was contended in the review that imposition of taxation system in equitable and transparent manne r is essential to generate appropriate amount of tax revenues that eventually enhances the country’s economy together with the munity benefits. Other than the tax reforms on personal i e, the tax review r mended to provide efficient taxation system on land acquisition or transfer in association with taxation system on country’s resources[25]. Such tax reforms would assist the country to improve the financial economy and welfare of the munity. The Henry tax review also considered that the taxation system for Australian residents so that the acquisition of housing can be more affordable by considering the regulations on rent assistance, land tax and tax on transfers. In view of the several r mendations provided by the Henry Tax review to improve the transparency in taxation system, integration of tax rates and land tax had been implemented. R mendation on integration of tax had been implemented to provide uniform valuation method for the purpose of tax on land resulting in cost savings and improvement in governmental standards. Further, r mendation on distribution of grants for financial assistance had been implemented to cover the tax shortfall and improve the governmental access to collect adequate revenue. This implementation was based to maintain rational distribution and equalization of tax legislations and tax rates to collect revenue. In addition, r mendation given on the housing affordability for the Australian residents was considered significant since it created the benchmark for Australian economy[26]. It was contended that several factors related to housing affordability involved environmental regulations; provision on infrastructure policy on transport and labour power for construction should provide uniform pliance structure. The r mendation on the policy related to infrastructure was implemented to consider the related charges and housing supply to provide improved tax reforms. For the purpose of creating rational tax system in the Australian economy, r mendation on abolition of inefficient tax reforms like insurance tax, payroll tax, tax on transfer of property or luxury car have been implemented[27]. Such implementation was considered to empower the economy and to create accountable regulations to collect adequate revenue for the benefit of country as well as the munity. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge.

MSc Managing & Accounting for Financial Resources - Healthy Hearts Essay

MSc Managing & Accounting for Financial Resources - Healthy Hearts Cardiff case description - Essay Example The operating profit or the gross profit provides indication about the actual profit acquired by the business operation. (Berman, Knight, Case, 2006, p.66). The operating profits or the business profits have to be generated from the current assets or the operating assets. The main weakness that the new center has shown that it has somehow failed to utilize its currents assets to gain more operating profit.( â€Å"Year Book Australia, 2001 ) That is the reason why the operating profit as a percentage of sales is also very less. Also the operating profit of the Cardiff unit may be lesser as a percentage due to the fact that this unit has just started its business operation and is not in a position to utilize its asset base to the optimal level. The next key parameter considered is the operating profit by sales ratio. The difference comes to be 2.42. Here the result of the Cardiff unit is slightly less than the entire most profitable club. That means the center is not able to generate adequate amount of business profit or operating profit. It may be due to several reasons but the main factor that can be identified is that this center in particular operates with higher expenses than that of the average centers. Efficiency Ratio: After this ratio, the following few parameters are almost similar when compared to the overall most profitable club performance of Healthy Hearts. The difference between the sales to operating asset ratio is just 0.46, which indicates relatively better sales turnover ratio for the Cardiff unit. But next ratio shows some negativity as well. The expense to sales ratio is more in the case of Cardiff unit by 2.42. This means the unit makes more expenditure to generate the desired amount of sales figure. This is not always an encouraging sign for any business. Huge gap is also being noticed when sales as a percentage of the current assets are compared. The difference comes to around 8.70.

Propaganda Term Paper Example | Topics and Well Written Essays - 1250 words

Propaganda - Term Paper Example Firstly, the total can be understood as a function of the effect of the entire message. Lowe’s provided on its handouts the following quote, â€Å"To honor our armed forces, Lowes will be providing customers will complimentary bumper stickers that offer a simple ‘Thank You’ to our troops. A limited quantity of ‘Thank You’ stickers, with an image of the American flag, will be available in-store during the veterans day weekend.† The totality of this message, although simple, has various levels of meaning that help to explain why such a symbol serves as a piece of propaganda (Collins 15). Though further meaning will be extrapolated from each of the words that this statement entails, it is important to weigh the statement from its total meaning. Two main thoughts are therefore passed to the reader. The first of these is that it is their responsibility to honor sacrifice. The second is that Lowe’s is performing this service by virtue of its u nderstanding of the role it plays as a community leader. Secondly, the particular piece of propaganda must be understood with relation to the time that it appeared. Firstly, this understanding of time is with relation to the time of year that the bumper stickers appeared; that of Veteran’s Day. Thus, the powerfully evocative effect is that one understands this particular part of the year/season is important and should necessarily be noted by both shopper and retailer alike. It is worth additionally noted that implied within this form of propaganda is the distinct understanding the sacrifices of the troops that are being â€Å"thanked† allows us to enjoy the American way – capitalism, low prices, and a warehouse full of choices. Although none of this is directly printed, the implied levels of meaning are most certainly extant. Likewise, the element of time relates to some other concurrent

Latin American religion Essay Example | Topics and Well Written Essays - 750 words

Latin American religion - Essay Example African based religions in Central America include Santeria, Vondoo, Condomble, and others. The development of these religion dates back to the time when the Africans started arriving in Central American states.This was during the era of slave trade when they were brought to work in sugar plantation of the colonialist. There religion developed from a mixture of African culture of the slave who had settled in the sates. The early development of these religions was based on the need to have the Africans united in the foreign land. These realigns were based on the principle of truth, justice, righteousness, harmony, order and reciprocity. They were based on the need to have self sustainable and the notion of being self empowered in the foreign land. They had a sense of individual and communal appeal. The growth of these religions in Latin America could have followed amore direct root since most of them were prohibited. The prohibition of these religions made them stronger. They grew to be some of the most important sycretic religion in Latin America.Due to the prohibition of the practice of these religions, they did not make a nationals appeal but remained practice mainly by the individual African community that has started them. With time they came to be indentified with the Africans an identity that remains up to date. In light of this the national suppressing of these religions was different rand therefore they remained active in the country where they were more practiced. For example, Voodoo survived the religious assault in Cuba, Brazil, Dominic Republic and other part of Central America where it is practiced to date. Condobmle survived only in Brazil where it is practices up do date. Even up to date, there religions have remained racialized according to the community that started practicing them early. It was due to repression of these religion which made them stay limited to the African groups although there have been some degree of acceptance of the religion in the region. The process of nationalisation and acceptance of these religions have taken along time due to the confinement of the religion to the practicing communities alone. Judaism Judaism is the religion that has been spread to all parents of the world by the Jew. It is the main religion that has been carried out from Middle East to the whole world by the Jews. The coming of the religion in Latin America is associated with the coming of Jews in the region. They date back to the time when Christopher Columbus and his voyage reached America in 1492. There were around seven Jews who sailed with Columbus on the voyage. When the came to American they stated practising their religion which they have been carrying on with them to all parts of the world. They spread to Latin America where they established their religion in areas where they occupying. Like in other parts of the world where the Jews settled they have been able to keep their religion Jews has emerged to be one of the accepted religion in Central America although it has remained to be loyal to the Jews alone. It has remained exclusive practiced by Jews whoa re still living in Latin America. Judaism has been shown to be one of the religion that developed along tradition African religions in America having developed since 15th century to the 21st century and was likewise repressed and lacked a nationwide appeal for a long time. The process of nationalization of the Jewish religion has been slows like the other region. This has been based on the fact that Jews has reamed conservatively as a Jews religion alone and has been identified with the Jewish community alone. However it has remained to be one of the major religions in the region. Judaism was able to survive the spread of the catholic religion which was brought by the Spanish who discovered the land. Islam Islam has been one of the growing religions in the world in the recent past. It has been growing in number since it arrived in the region. Islam came

Alexander I - Reformer or Autocrat Research Paper

Alexander I - Reformer or Autocrat - Research Paper Example Nevertheless, quite a few of those rulers have proved to be so influential that people and history have remembered them since time immemorial. In fact, these chronicles of ancient civilizations have always reigned over the credentials of history. Likewise, these emperors and their ruling periods have left a noticeable and ineradicable imprint in the history of the universe. Amongst the few incomprehensible autocrats that the world has witnessed, Alexander I is one of those enigmatic tsars that has tyrannized the region of Russia for more than a span of twenty years. While looking at the historical background of Russia, it has come under observation that Russia has been a foremost power of Europe that has played a significant role for the peace settlements of the greater parts of it. In addition, history enlightens that for over several centuries; Russia indulged itself as a curb for the European countries in front of the emperors that in quest of having the power over them1. Despite the fact that Alexander I had been a prominent personality of the history, several historical episodes deal with him but only a few meticulous analyses on his personality and policies have come under presentation. The autobiographical epic of Alexander I elucidate the piece of information that he was born in the latter years of the sixteenth century and the last quarter of decade 1770s in one of the largest cities of Russia. Alexander I the Blessed was another name given to him by the people of Russia as he ruled over Russia as an emperor for nearly twenty-five years during his shot span of life. Alexander I was also the Russian King of Poland for approximately ten years. He also gained recognition by becoming the â€Å"first Russian Grand Duke of Finland and Lithuania†2. Although Alexander I was the eldest son amongst his siblings, yet he became the successor to his father of the throne and came into power at a very young age. Alexander I became the czar of Russia when this state was in a turbulent and uncontrolled position due to the happening of Napoleonic Wars. According to the historians, the ruling period of Alexander has come under dissection in two periods primarily. The first period comes under remembrance mostly as progressive and the concluding years of the power deemed as orthodox or counterrevolutionary stage. The historical records reveal the fact that noninterventionist or liberal improvements and reforms were the highlighting facets during the earlier period of the sovereignty of Alexander I. Alexander I carried out the liberal reforms with an intention to transform Russian empire into a highly democratic and modernized society. Moreover, restructuring of the country and codify the legislation of Russia were amongst the numerous distinct reforms of Alexander I3. In addition to it, education and spread of knowledge was one of the fundamental aspects of the early reforms by Alexander I that came under key emphasis during his early reign in terlude. However, the latter period of his dominion states that he practiced much more arbitrary manner of conduct that even abolished or rolled back several preceding reforms consequently4. This is because he became quite conservative after defeating Napoleon who made an endeavor to surmount Russia. This defeat to Napoleon endorsed Alexander I as the most supreme and powerful ruler amongst all of the European emperors. Actually, the alliance of Russia with France deteriorated after this defeat to Napo

Research problem that facing some student in the univ Paper

Problem that facing some student in the univ - Research Paper Example They have simplified complex problems and tasks, and with the advent of internet the computer technology has literally shrank the whole world into a global village. Loads of information is accessible to a wide number of people due to the computer technology. The field of education has also changed a lot due to the advent of computers. The whole educational system is now dependant on computers. Whether uploading one’s assignments or whether communicating to other fellow students, computers have enhanced the educational standards of the pupils. The knowledge that is now at student’s disposal is vast and this aids in learning of students. With the advent of computer technologies, there is no doubt that our lives have become comfortable, but this is only one side of the picture. The issues that the world is facing now due to computer technology are also significant. This technology has brought with itself great amount of troubles for the society. These troubles are increasingly making people think whether this technology has some real benefit or not. The educational sector is also facing technology related problems and these problems are increasing day by day. University campus is the main area that is affected by computer technologies. New and better equipment is at the disposal of the people that makes life faster and easier. But the same universities are now encountering with technology issues and especially computer related issues on campuses. The increasing use of computer has made our lives dependant on the technology and any interruption or breakdown of this technology can be very disturbing for the university staffs as well as the students. It is therefore very important for us to identify the problems students and university staff is facing and provide a solution that will make lives easier for them. This is the main aim of this research. But for that purpose it is very important to identify the computer related

Latin American religion Essay Example | Topics and Well Written Essays - 750 words

Latin American religion - Essay Example African based religions in Central America include Santeria, Vondoo, Condomble, and others. The development of these religion dates back to the time when the Africans started arriving in Central American states.This was during the era of slave trade when they were brought to work in sugar plantation of the colonialist. There religion developed from a mixture of African culture of the slave who had settled in the sates. The early development of these religions was based on the need to have the Africans united in the foreign land. These realigns were based on the principle of truth, justice, righteousness, harmony, order and reciprocity. They were based on the need to have self sustainable and the notion of being self empowered in the foreign land. They had a sense of individual and communal appeal. The growth of these religions in Latin America could have followed amore direct root since most of them were prohibited. The prohibition of these religions made them stronger. They grew to be some of the most important sycretic religion in Latin America.Due to the prohibition of the practice of these religions, they did not make a nationals appeal but remained practice mainly by the individual African community that has started them. With time they came to be indentified with the Africans an identity that remains up to date. In light of this the national suppressing of these religions was different rand therefore they remained active in the country where they were more practiced. For example, Voodoo survived the religious assault in Cuba, Brazil, Dominic Republic and other part of Central America where it is practiced to date. Condobmle survived only in Brazil where it is practices up do date. Even up to date, there religions have remained racialized according to the community that started practicing them early. It was due to repression of these religion which made them stay limited to the African groups although there have been some degree of acceptance of the religion in the region. The process of nationalisation and acceptance of these religions have taken along time due to the confinement of the religion to the practicing communities alone. Judaism Judaism is the religion that has been spread to all parents of the world by the Jew. It is the main religion that has been carried out from Middle East to the whole world by the Jews. The coming of the religion in Latin America is associated with the coming of Jews in the region. They date back to the time when Christopher Columbus and his voyage reached America in 1492. There were around seven Jews who sailed with Columbus on the voyage. When the came to American they stated practising their religion which they have been carrying on with them to all parts of the world. They spread to Latin America where they established their religion in areas where they occupying. Like in other parts of the world where the Jews settled they have been able to keep their religion Jews has emerged to be one of the accepted religion in Central America although it has remained to be loyal to the Jews alone. It has remained exclusive practiced by Jews whoa re still living in Latin America. Judaism has been shown to be one of the religion that developed along tradition African religions in America having developed since 15th century to the 21st century and was likewise repressed and lacked a nationwide appeal for a long time. The process of nationalization of the Jewish religion has been slows like the other region. This has been based on the fact that Jews has reamed conservatively as a Jews religion alone and has been identified with the Jewish community alone. However it has remained to be one of the major religions in the region. Judaism was able to survive the spread of the catholic religion which was brought by the Spanish who discovered the land. Islam Islam has been one of the growing religions in the world in the recent past. It has been growing in number since it arrived in the region. Islam came