Marx s Manifesto Of The Communist Party Essay - 1933 Words

Karl Marx, lived between 1818 and 1883, was a humanist, materialist, and a philosopher, not an economist, contrary to popular belief. â€Å"[†¦] a man engaged in endless internecine political and philosophical warfare† (Menand, 2016, pg. 2). He is the author to the popular text, â€Å"Manifesto of the Communist Party† (1848), where Marx defined communism, discussed how industrial capitalism is evil, alienation versus objectification, liberation from alienation, types of class struggles in society, dialectical materialism, and socialism. Marx have always been harshly criticized for his advocacy of communism, but often times, it’s only because people fail to understand Marx’s communism (Marxism). The communism that modern days’ people came to know of are through the political system of Russia, China, North Korea, Vietnam, among other communist countries, where it’s controlled through absolute dictatorship and human’s freedom is redu ced; the rise of state capitalism and crude communism. In this essay, I will define communism based Marx’s definition in his text, â€Å"Manifesto of the Communist Party†, and explore why and how communism has been distorted for political purposes. Communism was based on the premise of the working class. Marx referred to them as the Proletariat. For clarification, one’s wealth and income aren’t to be mistaken as class identity; Marx declared that the relationship of ownership (master versus slavery) is what define the class one belongs to. Hence, throughout theShow MoreRelatedMarx s Manifesto Of The Communist Party Essay2332 Words   |  10 PagesKarl Marx was a philosopher, economist and a socialist. He grew up in a middle class family in Germany. He is one of the most important people in the history mostly due to his ideas that people refer to as Marxism, which includes many essays and theories about politics and economics. His most famous work is called Manifesto of the Communist party. In this manuscript, along with his friend Friedrich Engels, he states that the best way for a society to develop is through a revolution and struggle inRead MoreMarx And Friedrich Engels s Manifesto Of The Communist Party948 Wo rds   |  4 PagesIn 1848 Karl Marx and his close friend and collaborator Friedrich Engels wrote The Manifesto of the Communist Party as a platform for the Communist League, a society to which they both belonged. This essay will explore the types of societies that this document describes, as well as the effects that Industrial Capitalism had on societal and individual levels. The Communist Manifesto focuses mainly on describing the society that the authors fear or that already exists, rather than the society thatRead MoreComparing Marx And Engels s The Manifesto Of The Communist Party Essay957 Words   |  4 PagesTITLE â€Å"A spectre is haunting Europe – the spectre of communism†, Karl Marx and Frederick Engels state in the Manifesto of the Communist Party, first published in 1848. (Marx and Engels 15). The word communism has been used when describing several socialist revolutions in history, and in Karl Marx’s writing. Yet, almost none of these uprisings have led to an improved, civilized society. These has been In modern society, Marx and Engels believe there are only two classes, hostile to each other - theRead More Karl Marx And The Communist Manifesto Essay example901 Words   |  4 PagesKarl Marx And The Communist Manifesto Because the first printing of the Communist Manifesto was limited and the circulation restricted, the Manifesto did not have much impact on society after it was written in 1848. This meant that there were not many people who had access to the document. It wasn’t until 1871, when the Paris Commune occurred, that the Communist Manifesto began to have a huge impact on the working class all over the world.[i] The Paris Commune, whichRead MoreThe Communist Manifesto By Karl Marx And Friedrich Engels831 Words   |  4 PagesNovember 4, 2015 COMM 8200 Analysis of The Communist Manifesto A spectre is haunting Europe--the spectre of Communism. The Communist Manifesto reflects an attempt by Karl Marx and Friedrich Engels to explain the goals of Communism, as well as the theory behind the movement. Marx sees all of Europe allied against the idea of communism and consistently demonizes it and its followers. This caused the Communists to assemble in London and create this Manifesto in order to make their views public and clarifiedRead MoreThe Great Philosophies From The 19th Century1386 Words   |  6 Pages- 02 17 Friday 2016 One of the greatest philosophies from the 19th century was Karl Marx. The German native born May 5 1818 was known for his works as not only a philosopher but an economist, journalist revolutionary socialist and sociologist. Marx’s different varieties of work influenced his understanding of society and and the economy during his time period. Once Marx got older, he moved to London England where he progressed his ideas and even collaborate with Friedrich EngelsRead MoreThe Communist Manifesto And Das Kapital1507 Words   |  7 PagesKarl Marx A German philosopher, economist, journalist and revolutionary scientist, Marx was best known for his work in economics. He laid the foundations for today s theories of labor and capital. The Communist Manifesto and Das Kapital were among the most famous of his published works. Born to a middle-class family in Trier, Prussia in 1818, his parents were Jewish, but converted to Christianity in 1816 due to strict anti- Jewish laws. He was baptized as a Christian at the age of six but laterRead More Karl Marx and His Radical Views Essay1169 Words   |  5 PagesKarl Marx and His Radical Views Karl Marx[i] Karl Marx is among the most important and influential of all modern philosophers who expressed his ideas on humans in nature. According to the University of Dayton, â€Å"the human person is part of a larger history of life on this planet. Through technology humans have the power to have an immense effect on that life.†[ii] The people of his time found that the impact of the Industrial Revolution would further man’s success within thisRead MoreMarx And Engels : An Old Meeting Place Of Voltaire And Diderot856 Words   |  4 Pages1844, 26-year-old Karl Marx and 23-year-old Friedrich Engels met in Paris for an aperitif at the Cafà © de la Regence – an old meeting place of Voltaire and Diderot. Their ensuing discourse lasted ten intense days and resulted in a lifelong friendship. This transformative relationship is evident in the publishing of The Communist Manifesto in 1848, during a period of widespread European revolution. Although Marx and Eng els agreed that revolution was justified to create a communist society, their differenceRead MoreManifesto Of The Communist Party920 Words   |  4 PagesThe Communist Manifesto, originally drafted as, â€Å"Manifesto of the Communist Party†, is a pamphlet written by Karl Marx, that in essence reflects an attempt to explain the goals and objectives of Communism, while also explaining the concrete theories about the nature of society in relation to the political ideology. The Communist Manifesto breaks down the relationship of socio-economic classes and specifically identifies the friction between those classes. Karl Marx essentially presents a well analyzed

Issues of Ethical Research - 683 Words

Issues of Ethical Research The vast majority of ethical dilemmas regarding research and the involvement of human participants is associated with concerns that are decidedly monetary in nature. Of course, the most fundamental concerns for any such research would be to protect the health and the welfare of those human participants (Callahan 1998). This statement becomes particularly true when such a population group pooled for research includes specialty subjects such as elderly people, pregnant women, and subsets that may be considered especially vulnerable. Although this consideration is widely viewed as something of a foregone conclusion concerning the subject of ethical dilemmas in research, it is actually an integral component of many of the pecuniary considerations regarding the ethics of human research. One of the principle questions of ethics in research is whether or not the information gained from human participants can be considered valid, when such participants are being paid or compensated in some w ay that could, conceivably, affect the results of whatever research is performed. Another ethical concern is raised by the efficacy and veracity of Institutional Review Boards who approve or validate the techniques of human research. Situations may very well arise in which members of those review boards have conflicts of interests with their professional duties as board members and the results of certain types of research. Not surprisingly, many of the steps that aShow MoreRelatedEthical Issues in Research2362 Words   |  10 PagesAFRICA NAZARENE UNIVERSITY UNIT TITLE : BUSINESS RESEARCH METHODS UNIT CODE : BCM 308 TASK : GROUP WORK STUDENT NO. NAME : NEWTON WANYAMA 12M03EBA074 : LEWIS MUNDIA 12J03ABA007 : JAMES IKUA 12S03EBA003 : MARY ODERO 12S03ABA011 : GLADYS MUMO 12J03EBA011 : Read MoreEthical Issues in Social Research1348 Words   |  6 Pagesliving, however the meaning of ethics or what is ethical differs. Ethics is commonly associated with morality and Webster’s New world Dictionary defines ethical as â€Å"conforming to the standards of conduct of a given profession or group.† Knowing what a particular society considers ethical and unethical is what contributes to living successfully in that society. This is the same for researchers; researchers need to be aware of what is considered ethical and unethical conduct of scientific inquiry. Read MoreEthical Issues in Business Research657 Words   |  3 PagesETHICAL ISSUES IN BUSINESS RESEARCH â€Å"Just as there are ethical aspects to all human interaction, there are some ethical questions about business research.† What are ETHICS? Such a question is a philosophical question. Philosophers do not generally agree as to the to the question but people’s rights and obligations are usually dictated by the norms of society. Societal norms are codes of behaviour adopted by a group; they suggest what a member of a group ought to do under given circumstancesRead MoreEthical Issues in Pharmacy Research1006 Words   |  5 PagesEthical Issues in Pharmacy Research Reflection There is abundant evidence showing how easy it is to exploit individuals in the history of medical research in the twentieth century. It was not until the early 1960s when the public began to take notice of the ethical neglect that researchers had for their subjects. The exposure of gross abuses in medical research generated a public furor that was finally noticed by those who administered research funding which enabled changes to policy to begin toRead MoreResearch Method Ethical Issues1610 Words   |  7 Pages1. Research methodology definition Research methodology is the philosophy or the general principle which will guide the research (Dawson C. , 2007). 2. Decide the research methods 1) Thinking about purpose You need to think about the purpose of your research as this will help point to the most appropriate methods to use. 2) Qualitative research and quantitative research Qualitative research explores attitudes, behavior and experiences through such methods as interviews or focus groupsRead MoreEthical Issues Of Marketing Research2143 Words   |  9 PagesEthical Issues in Marketing Research Ethics is that branch of philosophy dealing with values relating to human conduct, with respect to the rightness and wrongness of certain actions and to the goodness and badness of the motives and ends of such actions (Ethics, 2015). What is Ethical Marketing? Business ethics is one of the most complicated and contentious subjects in human society. The difference between right and wrong always has lots of conflicts. What is right to one may not be the same toRead MoreEthical Issues in Healthcare Research Essay771 Words   |  4 PagesThere are many ethical issues in the healthcare field. These issues range from insurance coverage, senior care, childhood immunizations, beneficence, abortion, medicinal marijuana, honesty and medical research (Fritzsche, D., 2004). Today we will discuss the ethical concerns in only one aspect of heath care and that topic is research (Benatar, S., 2000). Medical research is necessary in order to make strides in health care, introduce new medications, to discover new symptoms and disorders and toRead MoreEthical Issues Facing The Clinical Research1833 Words   |  8 PagesIntroduction There are many ethical concerns that arise when a company, or individual, stand to make a monetary gain by making a medical decision. In the clinical research, there have been concerns ranging from faking the number of patients enrolled in a study to fabricating study data and insider trading. These issues are what arise when money drives an industry that is supposed to be concerned with patient safety and scientific investigation. The conflicting interests of financial gain and theRead MoreEthical Issues in Social Psychological Research6240 Words   |  25 PagesRunning head: ETHICS IN RESEARCH Ethical Issues in Social Psychological Research Social psychological research has been conducted in response to many social concerns. Over the years the focus of research has changed greatly depending on the needs of society. However the main purpose has remained constant, which is to contribute to understanding individual thoughts, feelings, and behaviour in light of a broader social context. Social psychological research is done with both humans and animalsRead MoreResearch on Managerial Accounting Ethical Issues1827 Words   |  8 PagesWhile I was looking for an appropriate topic for research, I found an interesting publication, which fitted best to the subject (ethics in managerial accounting issues) and also included 5 good examples examples of possible problems associated with the field. The method of the study seemed unclear, especially considering the connection between the serial number of a dollar bill and the question to which the respondent had to answer in the end (in my work I will constantly refer back t o the text

Emo Subculture free essay sample

This lasted until the early essays when the bases turned to (some say) over-the-top emphasis on self expression and negative annotations were implied; emotion and sadness thus stereotyping the word we so often hear today. With this derogatory, implications followed. Memos began to be marginality due to their style and beliefs. As certain fashion trends and attitudes began to be associated with Memo, heavy criticism fell upon those who followed the music genre and now confusion exists between those who follow the Memo music genre or the Memo sub-culture.The first text piece titled The Memo Subculture broadcasted on Today Tonight warns parents about the phenomenon which is causing depression, self- mutilation and suicide. It asks parents to look out for common signs of Memo and seek help, pressing upon the ideology that this group is a sinister addition to teenage subculture, and should be shunned upon. Psychologist Evelyn Field states Memo is really about being emotionally depressed and talking about your depression and showing your depression, even using the black eyeliner. Its really about life is not worth living. She warns that parents keep a close eye on their teenagers. Watching Internet use, looking at sites they visit as many sites have been established to support and show teenagers how to become Memo. This positions the viewers (generally adults/parents) to see view negatively upon their childrens lifestyle and provoking intrusion into their personal lifes. Chris Simons quotes They need to look at the clothes theyre wearing; they need to look at who they associate with.Are they associating with kids who enjoy life and doing the nice things young people do? Or are they associating with young people who say life is bad and I cant handle it? She also suggests looking at the way their children dress and act for possible signs. Her ideology towards this is negative. The way the article dresses the issue is more focused towards parents. Suggesting they watch their teenager and look out for signs of Memo requesting them to seek counseling or help if their children show these signs.The views against this sub-culture position the reader to see this group negatively. This report on Today Tonight heavily positions readers against Memos, Are they happy or sour, depressed, miserable, feeling hopeless, life is not worth living? This then shows up in our teenage society. The shuns put out by media affect the way we look at Memos and have gradually changed peoples opinions from oversees of a music genre to depressed self-mutilating teenagers. This is a common misconception between the two types.But this media article heavily mineralizes teenagers leaving gaps and silences. Lindsay Tanner a Labor finance spokesman and federal member for Melbourne also writes about the ongoing popularity of this subculture. Evidently Lindsay shares the same opinions and beliefs as the Today Tonight article. The text begins with YOU might not have heard of Memos. Neither had until two teenage girls from Melbourne outer east committed suicide, which immediately positions the deader against Memos and creates a negative ideology into the readers mind.Further into the text Lindsay Tanner compares the generation gap between her and teens of today stating that her generation of peace, love and universal happiness is much different to the generation of today where she connects Memos and the darker side: Suicide. The article focuses mainly on the links be;men Memos and bullying. Bullied kids tend to choose this odd subculture and exclude them self from others. The article remains bias throughout, again marginality the views of teenagers, people who are Memo, and the parents. Lindsay states in the text piece If youre beautiful, brainy, wealthy or sporty, youre probably K.If youre just an Ordinary kid, not outstanding at anything, the world can be a pretty unpleasant place. Putting in place the ideology that if your not beautiful, brainy, wealth or sporty then you dont have a place in society or are more acceptable to become memo. She backs this up with further statements such as In the old world, teenagers who werent academic stars were already in the workforce and earning respect Kids who feel inadequate can become bullies, or get lulled. For those who are bullied, their feelings of inadequacy are entrenched by regular humiliation. Portraying Memos as generally bullied, non academic teenagers who seek to individualism and remove them self from contemporary society. Written text 1 The Memo subculture ; Reporter: Chris Simons ; Broadcast Date: April 23, 2007 Parents are being warned of a subculture called Memo that may be linked with depression and even talk of suicide. Counseling is available for children. Recent news stories have drawn accusatory attention to a subculture known as Memo. The movement can involve talking about self doubt and issues of being in pain and not understanding the way the world is.Self-hurt and self- mutilation is part of an understanding that this is going to lead maybe at the extreme level to suicide. Short for emotional, the term Memo was first used to describe a genre Of rock music. Later, it became a slang term applying to a fashion style, consisting of tight black jeans, black t-shirts, jet black hair and eyeliner. But recently, Memos have gained a more sinister reputation, with depression, self-mutilation and suicide all associated with the group. John Swartz is a pop culture expert from Sinecure University. Theyre not extroverts, theyre introverted people, Mr. .Swartz said. Certainly, I think theres a certain amount of pain they do feel and sometimes that does manifest with cutting themselves, burning themselves. A bit of self-pain infliction is what happens with these people that this is the way they cope with it all While he says teenage Memos are often struggling to deal with the pressures of growing up, blaming the subculture for deaths is going too far. l think it is an overreaction, I dont think you can put any blame on a event, on a particular kind of music or style, or even fashion statement, Mr.. Swartz said. These musical styles and fashion statements have been going on for decades. Psychologist Evelyn Field is so concerned about the rise of the Memo subculture, she urges parents to seek professional help if their child falls into it. It seems to me that the Memo culture is about blackness and doom and gloom and sadness and not feeling good, not feeling accepted and feeling down about life, Ms Field said. Memo is really about being emotionally depressed and talking about your depression and showing your oppression, even using the black eyeliner. Its really about life is not worth living. Evelyn said it was particularly important parents kept a close eye on their teenagers Internet use, considering websites have been established to teach teens how to become Memos. Parents need to look at how their children are presenting, Ms Field said. Are they happy or sour, depressed, miserable, feeling hopeless, life is not worth living? They need to look at the clothes theyre wearing; they need to look at who they associate with. Are they do? Or are they associating with young people who say life is bad and I cant Andre it? Source: http://AU. Dayton eight. Yahoo. Com/article/39113/epistyle/memo- subculture Written text 2 BY Lindsay Tanneries 12, 2007 oh:moa YOU might not have heard of Memos. Neither had I until two teenage girls from Melbourne outer east committed suicide. Some people blamed the Memo culture. Memos belong to a distinct youth subculture that emerged from the music and fashion of the Goth and punk culture in the asses. Memo is short for emotional. It now seems to reflect quite a bit more than just particular music and fashion styles. Memos are supposedly sensitive, introverted and alienated.Some claim that the Memo subculture celebrates self-harm and glorifies suicide. Certainly a casual wander through an Memo website can be a little confronting. Youll find plenty of comments like l hate everything and people suck. How worried should we be about this? Frankly, Im not sure. Weve seen plenty of strange youth subcultures come and go over the years. My generation got off on flower power, peace, love and universal happiness and we seem to have survived. Im reluctant to get too agitated about a particular subculture, even if some connect it with teenage suicides.Its hard o know whether that link exists anyway. Theres another angle to this issue that does trouble me though. Memos sound a lot like kids who typically get bullied and excluded by other kids. And bullying is something I do feel strongly about. Kids choosing an odd subculture just to be different is one thing, but if its an escape from an unhappy world of bullying and humiliation its an entirely different matter. Im not really in a position to know, but I cant help wondering. Theres nothing new about bullying. But the social context in which todays kids grow up is very different from when went to school.If youre beautiful, brainy, wealthy or sporty, youre probably K. If youre just an ordinary kid, not outstanding at anything, the world can be a pretty unpleasant place. We all need to be needed. Recognition of the contribution We each make is a crucial part Of our individual wellbeing. In the old world, teenagers who werent academic stars were already in the workforce and earning respect. Childhood lasts a lot longer these days. Without the innate dignity that attaches to adult things, such as full-time work and raising a family, it can be pretty lonely for many teenagers.The exaggerated value our society places on individual success can have a demoralizing effect on many young people. Kids who feel inadequate can become bullies, or get bullied. For those who are bullied, their feelings of inadequacy are entrenched by regular humiliation. Some cope, some adjust, some recover. But for some kids the results can be permanent, even fatal. To counteract their own insecurities, bullies home in on the weaknesses of their victims. Schools try harder to stamp out bullying now, but its very hard to police. Im in favor of zero tolerance, but I realize schools cant do everything.Parents should take more responsibility for their kids behavior. We all need to pay more attention to kids, to protect them from bullying and prevent them from becoming bullies. They all deserve a reasonable start in life. Lindsay Tanner is Labor finance spokesman and federal member for Melbourne.

Review on Chihara’s The Architecture of Srivijaya and Malayu Essay Example

Review on Chihara’s The Architecture of Srivijaya and Malayu Essay Indianization would seem to predate Islam in the islands of Indonesia.   Early evidences, such as the remains of Hindu-Buddhist temples, and smaller ones equivalent to the present-day chapel, known as stupa, dating as far back as the pre-Islamic era of the 9th century A.D., have been unearthed and studied by scholars from both the Western and Eastern schools of thought.   Diagoro Chihara mentions in his book two major ancient kingdoms in the said era, as being dominant figures in the world of ancient Buddhism-Hinduism, and whose recent discoveries through excavations have proven India’s strong influence with the succeeding Islamic religion and culture that later ruled the region; they are the Srivijaya and Malayu (Chihara, 1996, p. 211).Srivijaya and MalayuDiscoveries made through excavations in the 19th and 20th centuries have established that as early as 850 AD, as was seen in an inscription found at Nalanda, Srivijaya was gifted by Balaputra, a Sumatran king of the era, of a monastery temple for the religious followers from Java.   The succeeding discovery of another inscription bearing the date 1005 AD, known as the Larger Leyden Plate, and which also bore the writings of the said giving of monastery, further solidifies the notion that Srivijaya’s king as being related to the dynasty of the Sailendras’ kings (Chihara, 1996, p. 210).   Evidences presented by Chihara point to the economic prospering of Srivijaya during the 10th century as a consequence of the Arabs’ expeditions of on the Indian Ocean in search of an alternative route to the Silk Road. This activity of the Arabs resulted in the monopolization by the Srivijaya of the trade and commerce from both the East and the West.   This was evidenced by the fact that both the Chinese and the Arabs both have names for this kingdom: San fo ch’i and Zabag, respectively (Chihara, 1996, p. 210).Srivijaya’ decline in both its economic and military might began i n 990 AD, with the king of an eastern Java Kadiri dynasty attempting to conquer Sumatra.   However, the battle ended with Srivijaya’s victory in 1006 AD which resulted in the death of the invader’s king, Dharmavamsa.It was the Cola dynasty of southern India, however, that succeeded in ending the Srivijayan Empire.   This dynasty first emerged in the middle of the 9th century, and had reached its zenith of power between 985 and 1044 AD, with King Rajaraja and the succession of his son, Rajendra (Chihara, 1996, p. 211).   Kedah, one of the major towns of Srivijaya, was conquered by the Colas in 1015, and in the ensuing battle Srivijaya’s king was captured and the entire kingdom pillaged.   This was the reason for the kingdom’s eventual economic downfall, that by the middle part of the following century, the capital of Sumatra had been moved to Jambi.During the 12th century, Malayu came into existence in Jambi, the same place where Srivijaya’s waning of its power became apparent, and by the start of 13th century, Malayu had totally superseded the former as the authority in the region.   However, Malayu’s reign proved short-lived.   In the mid-13th century, the kingdom was conquered by Kertanagara, belonging to Singhasari dynasty from the eastern part of Java.   Left with no recourse, the Malayu enterd a matrimonial alliance with their conquerors and had thus retained their kingdom, but only as a colony of the Singhasari Dynasty (Chihara, 1996, p. 211).Resurrected TemplesAmong all the 13,000+ islands of Indonesia, Sumatra is the most geographically-strategic island, with regards to the sea routes that connects India, China, and the routes of Spice Trades of the era, and understandably, Indianization had found its way earlier here than in other islands such as Java.   However, compared with neighboring islands like Java, Sumatra had a small population and was underdeveloped.   As a result, archeological st udies in the modern age had been far too few in Sumatra, and in fact only in recent times had the authorities in Indonesia busied itself with discovering past relics of its civilization.Many archeological sites relating to Hindu-Buddhist religion have been discovered in Batang Hari, in the province of Jambi, and along the Malay Peninsula, which was also under the rule of Srivijaya.   In Chaiya, Thailand, a town 550 kms. south of Bangkok, various remains have also been discovered bearing designs and styles similar to that of Srivijaya, with most of them belonging to Mahayana Buddhism style.   Perhaps the Srivijayan influence in the southern part of Thailand had continued and was assimilated into the Sukhothai art in the 13th century.   Official records would reveal that in Chaiya alone in the year 775, three Mahayana temples were built by an unnamed king of Srivijaya.   Consequent diggings in 1946 led to the discovery of yet another temple, measuring 30m square, and thought t o be built somewhere in the 9th century (Chihara, 1996, p. 213).   Various temples in Chaiya considered to have been built during the Srivijayan era also abound, but due to the restoration works done by in the past, their original architectures have been lost forever.In Padang Lawas, which translates to vast plain in Thai, various temples have also been unearthed dating back to the Malayu era, seven of which can be reached by trekking.   During his travels to the sites, Diagoro Chihara describes these temples as:Each complex consists of an enclosure surrounded by a wall inside of which there stands a main sanctuary, which appears to have been a single-chambered cella, together with a smaller chapel, a stupa, and terraces that are thought to have been surmounted by wooden structures. (p. 215)The Srivijaya buildings were made with bricks, similar in almost all the places their temples were found.   These bricks measured 28 cms. long, 17 cms. high, and 5 cms. wide (Chihara, 1996, p. 216).   Their architecture generally consists of the 3 components of podium, body and roof, with the upper portion of the roof noticeably embedded with a stupa (Chihara, 1996, p. 216).In Muara Takus, a province of Riau, Buddhist temples have been found, already in its dilapidated stage.   These temples are considered to date back from the 11th or the 12th century.   Excavations in this site were first done in 1893, and then again in 1935, but it was only in 1980 that the Indonesian authorities made its own excavation and tried to restore the temples back to its original state (Chihara, 1996, p. 217).   According to the excavation leader in 1935, Schnitger, the site was composed of six temples surrounded by walls, with a gate estimated to be in the middle of the north wall.   He had also found a Maligai Stupa, which was somewhat similar to the styles in India and Sri Lanka, and bore a unique form uncommon in all of the other excavations in Indonesia or Thailand (Chihara , 1996, p. 217).ConclusionDiagoro Chihara’s studies on Srivijaya and Malayu had made evident to his readers the extent of the vastness and depth India’s architectural style had manifested in other country’s religious beliefs and culture, particularly those of Indonesia and Thailand.   These influences, evident in the arts and in religious temples of other kingdoms; first evidenced in Srivijaya, and later in Malayu culture, had seemed to have outlasted the very kingdoms that were the sources for this inspiration.Chihara had also shown a glimpse of the culture of the said empires pre-dating Islamic and colonial era of both Indonesia and Thailand, and what was evident was that both of this present day nations had in their past, a history of Hindu-Buddhism, and that their respective kings of the ancient era, had lineage directly traceable to the dynastic rulers in India.   This should prove imperative to the present administrations and the populace, in general.à ‚   They should realize Chihara’s unspoken lesson: that what they are today as a nation, is the result of who they were in the past eons.ReferenceChihara, D. (1996). The Architecture of Srivijaya and Malayu. Hindu-Buddhist Architecture in Southeast Asia (pp. 211-221) (ISBN 9004105123, 9789004105126). Leiden New York – Koln.

The Impact of Tax Havens on Business Decision-making The WritePass Journal

The Impact of Tax Havens on Business Decision-making   Introduction The Impact of Tax Havens on Business Decision-making   IntroductionCharacteristics of Tax HavensThe Role of Tax Havens in International Market  Practical Uses of Tax HavensConclusionReferencesRelated   Introduction OECD’s initiatives have exemplified that tax havens have attracted more and more attention in recent years (OECD, 1998, 2000, 2004). Compared with nonhaven countries, tax havens have lower levels of corruption, better political and legal systems, and that they could defer or reduce tax liabilities to other countries through strategic use of debt among subsidiaries or transfer prices strategy. A 100% owned abroad subsidiary of a multinational company (MNC) can manipulate their interests, management fees, transfer prices and royalties charges, which can cause the subsidiary to avoid some tax payments in home country. Generally, a MNC could minimize taxable income arising in high tax countries, increase investments in low tax countries to reduce the average tax rate on their profits, or in order to delay the investment income from high tax jurisdictions, they could keep these earnings in a very low-tax country before they are used (Miller and Oats, 2009). If firms can get low tax rates abroad, they may not bring the money back to their home countries which have high tax rate, as a result, when the MNC recycles its foreign profits arising abroad, these earnings could be exempted from being retained earnings or foreign borrowings. Tax havens could be used as a means to protect portfolio gains from foreign direct investment profits. This is mainly because the infrastructure in tax havens is much more suitable to mobile portfolio income. This paper through analyzing three aspects of tax havens: its characteristics; its role in international market; the practical uses, mainly explains the impact of tax havens on business decision-making. Characteristics of Tax Havens Actually, the definition of tax havens still hasn’t been defined standard. Typically, in tax havens foreign investors can enjoy very favorable tax regimes, such as low or nil withholding tax rates or corporate tax rates on all or certain categories of income. In recent years, although the national tax group shares more and more kinds of information, another feature of tax havens bank or commercial secrecy laws is still very significant. Tax havens are low-tax jurisdictions, and in these areas investors have opportunities to get tax avoidance. No matter in what shape or form of tax havens, these countries and jurisdictions try to gain competitive advantages in commercial competitions through their particular tax systems. These tax havens are often recognized as offshore financial centers, which usually means â€Å"any shifting of funds out of the country of taxpayer residence for tax planning or tax evasion purposes† (Miller and Oats, 2009, p226). In offshore financial centers transactions with non-residents often exceed the related domestic transactions to a large extend (Dixon 2001, as cited in Miller and Oats, 2009, p225). These offshore financial centers normally have favorable regulatory system, legal environment and tax regime; MNCs perhaps adopt new financial products quickly and flexibly in the favorable legal environment. Dharmapala and Hines (2006) illustrate some characteristics of tax havens compared with nonhavens. In general, tax havens countries or territories are virtually wealthier than nonhavens. They usually have smaller population size, and their geographical characteristics are more likely to be islands with scarce natural resources, which can easily lead to economic openness. They also have substantial differences from nonhavens in legal origins and political institutions. Typically, tax havens have stronger governance institutions than comparable non-haven countries, and they are more likely to be dependent territories, have better legal and political systems. The examples of tax havens jurisdictions include Hong Kong and Singapore in Asia, Luxembourg and Ireland in Europe, and some Caribbean island nations in the Americas, and that within some countries there are also low-tax jurisdictions, for example special economic regions in China. The Gordon Report, prepared for the US Treasury in 1981, states some more characteristics of tax havens. Income and capital in tax havens countries usually can get lower or zero tax rate and banking or commercial secrecy provides some opportunities to tax avoidance and/or tax evasion. There is no exchange control, but it provides a provision of offshore banking facilities. Additionally, tax havens often have good communication facilities and political stability; they can provide an opportunity for multilateral tax planning. Foreign capital in these countries can get favorable disposition; professional advisers are always available for foreign investors. Furthermore, their convenient locations and decent communications climates, especially the freedom from excessive regulations,  Ã‚   The Role of Tax Havens in International Market There is a traditional â€Å"negative† view that tax havens play a disproportionate role in the world’s foreign direct investment (FDI) (Slemrod and Wilson, 2006), however, an emerging â€Å"positive† opinion of havens implies that their existence may not make high-tax countries get worse (Hines, 2006, 2007; Hong and Smart, 2007). High-tax countries may tax immobile firms more heavily, but tax havens impose lower tax rates on highly mobile firms. Given all other considerations equal, tax policies can affect MNCs’ FDI; lower tax rates could increase after-tax returns, thereby increasing investment funds. Generally, tax havens don’t have the responsibilities to provide the same function for all MNCs. The larger tax haven jurisdictions are (given the sizes of local economies), the greater opportunities taxpayers have to locate taxable profits. The same investment activities in countries with different tax rates may get very different opportunities for tax avoidance. MNCs can achieve tax avoidance in various manners, such as intrafirm trade, dividend repatriations, royalty payments, and intrafirm debt. Many enterprises use transfer prices within business transactions to reduce their overall tax burden, in fact, this approach is being widely suspected. MNCs typically can obtain certain benefits from allowing affiliates in high-tax countries to reduce the prices of goods and services provided to affiliates in low-tax countries. Transfer prices may be paid by groups not related to these transactions, however, when pricing issues relate to some special proprietary and differentiation provisions, this situation is getting to be quite complicated. Because of some legal looseness firms completely can adjust transfer prices without violating any laws. According to Hines and Rice (1994), tax havens can be used by MNCs to gain profits away from high-tax countries, but can also help to repatriate taxes from activities in low-tax jurisdictions. For mitigating double taxation a country can provide some credits to MNCs and use deferral policies before profits are repatriated. As a result, this approach may increase this country’s tax liabilities when repatriating profits earned in low-tax jurisdictions. Altshuler and Grubert (2003) state that through kinds of ownership arrangements tax havens can make deferral of repatriation taxes available.   Practical Uses of Tax Havens A former employee of a Liechtenstein bank sold business information to Germany’s tax authorities, in February 2008 this international scandal was exposed. This news made some German residents being prosecuted for tax evasion, and meanwhile it attracted tax havens’ more attention on tax evasion issues, because some individuals use tax havens to avoid home country taxes illegally. Countries with income tax systems tax their residents’ overseas earnings, such as the interest, dividends and capital gains, whereas tax payers can evade these taxes because of some loopholds in bank secrecy laws. If foreign individuals don’t report their income arising in tax havens countries to their home country, their home country won’t know this income, because bank secrecy in tax haven countries will not provide information about these earnings to home country (Desai, Foley and Hines, 2004). As a general matter, individuals’ use of havens can be evaluated by foreign portfolio investment (FPI). International portfolio diversification provides insurance against the economic risks from investor’s home country, so investors can get substantial gains (French and Poterba, 1991). Investors have many nontax advantages for international diversification in tax havens, whereas they have to spend some efficiency costs on the benefits of FPI. For the purpose of evasion more and more investors locate their portfolios abroad, however, the issues of fairness and confidence in the tax system is undermined (Desai, Foley and Hines, 2006a). The costs caused by individuals’ use of tax havens largely depend on the degree of tax evasion. Some significant amounts of revenues are lost by countries as a result of illegal tax evasion through havens. Firms also invest large amounts in tax havens, but the firms using of havens may be quite different from individuals. The firms, which prefer to operate in tax havens, are most active abroad, technology-intensive and with extensive intrafirm trade, and these firms always are large MNCs. In order to get tax avoidance in tax haven operations, these firms could allocate taxable income away from high-tax jurisdictions. In larger tax haven jurisdictions the firms primarily reallocate taxable income, whereas in smaller tax haven countries the primary use of these firms is to facilitate deferral of home country taxation of foreign income. If a tax haven operation could generate a 1.5 to two percent greater sales and investment growth, in non-haven countries it’s only one percent greater likelihood (Desai, Foley and Hines, 2006b). Generally, these firms are not seeking to evade home country corporate taxes; they use tax havens for getting tax planning activities and tax avoidance lega lly. MNCs can use havens to defer or reduce their tax liabilities to other governments. Most nonhaven countries have two approaches to taxing their resident corporations’ overseas income: a â€Å"worldwide† system (used by the US, the UK and Japan) provides a foreign tax credit (FTC) for taxes paid to foreign governments to avoid the double taxation; a â€Å"territorial† system (used by most capital exporting countries, such as Germany and the Netherlands) exempts abroad income from home country taxation (Hong and Smart, 2007). For MNCs in territorial countries, income from the home country or some other high-tax country could be reallocated to a tax haven. Actually, a worldwide system is not pure, for example the US allows the taxation of overseas earnings to be deferred until these earnings are â€Å"repatriated† to the US. Moreover, the tax paid to the tax haven government is low or nil, thus, MNCs based in countries prefer to use tax havens to reduce or def er their tax liabilities, and they can use of debt among affiliates and transfer pricing to achieve this aim. When subsidiaries of a MNC trade between themselves, the prices they used can affect the allocation of the MNCs’ income within different jurisdictions. Governments generally ask firms to use â€Å"arm’s-length† prices; however, arm’s-length markets may don’t exist for some transactions. Take intellectual property for example, subsidiaries of same MNC can choose the place to locate research and development activities in order to attract other subsidiaries’ royalty payments into lower-tax countries; or MNCs can also have affiliates in tax havens lend to affiliates in high-tax jurisdictions. This â€Å"interest stripping† or â€Å"earnings stripping† generates interest deductions in high-tax jurisdictions and makes interest payments flowing towards low-tax jurisdictions (Desai and Dharmapala, 2006). Though governments impose some restrictions on capital structure to restrict this situation, apparently it’s less successful. Conclusion In many countries the governments make policies to reduce the tax burden of their residents, but they cannot make people avoid taxes totally. If the exemption method of taxation is used simply, the residents may pay nothing on their income arising in a tax heaven country. Thus, there is a limited relief on the income from tax haven countries. The firms in tax haven countries could reallocate taxable income earned in high-tax jurisdictions and defer repatriation taxes on income from low-tax jurisdictions. Operations of MNCs in tax haven countries can be treated as part of their international tax avoidance strategies. Tax havens usually attract MNCs to establish affiliates there, and high RD industries and intrafirm trades with large volumes prefer to invest there as well. Presumably, larger tax haven countries are likely more suitable for subsidiaries to reallocate income, and to reflect the effects of transfer pricing enforcement. Apparently, firms investing abroad at faster rates ar e more likely to establish new tax haven operations to avoid taxes. References Altshuler, R. and Harry, G. (2003) Repatriation taxes, repatriation strategies and multinational financial policy. Journal of Public Economics, 87 (73)-107 Desai, M. A., Foley, C. F. and Hines, J. R., Jr. (2004) Economic Effects of Regional Tax Havens. NBER Working Paper, No. 10806 Desai, M. A., Foley, C. F. and Hines, J. R., Jr. (2006a) The Demand for Tax Haven Operations. Journal of Public Economics, 90: 513-531 Desai, M. A., Foley, C. F. and Hines, J. R., Jr. (2006b) Do Tax Havens Divert Economic Activity?. Economics Letters, 90: 219-224 Desai, M. A. and Dharmapala, D. (2006) Corporate Tax Avoidance and High Powered Incentives. Journal of Financial Economics, 79: 145-179 Dharmapala, D. and Hines, J. R., Jr. (2006) Which Countries Become Tax Havens?. NBER Working Paper, NO. 12802 French, K. R. and Poterba, J. M. (1991) Investor Diversification and International Equity Markets. American Economic Review Papers and Proceedings, 81: 222-226 Hines, J. R., Jr. and Rice, E. M. (1994) Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109: 149-182 Hines, J. R., Jr. (2006) Will Social Welfare Expenditures Survive Tax Competition?. Oxford Review of Economic Policy, 22: 330-348 Hines, J. R., Jr. (2007) â€Å"Corporate Taxation and International Competition† In A. J. Auerbach, Hines, J.R., Jr. and Slemrod, J. (eds.) Taxing Corporate Income in the 21st Century. UK: Cambridge University Press. Hong, Q. and Smart, M. (2007) In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment. CESIfo Working Paper, No. 1942 Miller, A. and Oats, L. (2009) Principles of International Taxation. 2nded. UK: Tottel Publishing, Haywards Heath. pp. 225-229 OECD (1998) Harmful Tax Competition: An Emerging Global Issue.Paris: OECD OECD (2000) Towards Global Tax Cooperation: Progress in Identifying and Eliminating Harmful Tax Practices. Paris: OECD. OECD (2004) The OECD’s Project on Harmful Tax Practices: The 2004 Progress Report. Paris: OECD. Slemrod, J. and Wilson, J. D. (2006) Tax Competition with Parasitic Tax Havens. NBER Working Paper, No. 1225

All is Quiet on the Western Fr essays

All is Quiet on the Western Fr essays All is Quiet on the Western Front The movie All is Quiet on the Western Front is an anti-war movie. The movie expresses in so many ways the horrible aspects of war. Not only does it show of the horrible deaths and of ignorance, but also it shows the effects on the soldiers mind and their loved ones. The war destroys the morals and values of everyones lives. The movie portrays how gruesome and heartless people become after being number by the feeling of death. The way the men constantly run into the fire of the machine gun seems so pointless, it seem possible to be helping the war effort at all. At one point in the movie Paul falls into a trench with a French soldier. Paul stabs him and kills the Frenchman. Once the Frenchman is dead Paul seems to feel remorse and speaks to him talking about how they could be brothers and friends. He explains he didnt want to kill him but thats how he has to survive and that no one will ever realize we all can live together. The general feeling of anti-war comes through during his speech to the dead Frenchman The morals that people normally held high at this time were all put in the back of their minds to survive. When one of the boys begs his friend who lost his leg for his boots it was a very low thing to do but he needed them and his friend did not. Another example of the way the movie portrays the lost of morals is when the young women invite the boy over and in return of the boys bringing food the ladies give them sexual pleasures. And yet again when Paul comes home he lies to his mother and to a mother of one of his dead friends. Paul felt the need to lie to the dead mother but when she begs for the truth because she knows her son did not die an easy death he still refuses to tell the truth. The people at home are so ignorant to what really goes on it just shows how they people of the country are very uninformed w...

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Philosophy - Animal rights & liberation article by Peter Singer - Essay Example Singer points out that when humans alter nature, they tend to only take the costs and benefits for humans into consideration; and the effects of such actions on other animals are often given no moral significance. To illustrate, according to Singer, when a ‘reservoir’ is constructed, though it is pointed out that it would drown a valley teeming with wildlife, the reason behind this concern often lies in the fact that the valley has value as a place for recreation like hunting, shooting, and bush walking. In other words, the hardships caused by the reservoir to the lives of the nonhuman beings in the valley are not of any moral concern. Thus, the claim is that while lamenting on the negative impact of such human encroachments, the concern is not about the direct hardship caused by the alteration to the nonhuman beings there, but about the possible losses to humans themselves as a result of the alteration. In other words, the sustainability of a human interference in nature is often decided by weighing its benefits to humans against its negative impacts on humans. The lives of other species are not given any value other than the usefulness of those animals to humans. According to Singer, not giving attention to the sufferings of nonhuman things for the mere reason that they do not belong to human species is not justifiable. In order to justify this claim, Singer provides the example of the history of slavery. The White slave owners never took the sufferings of the Black slaves into consideration because their moral concerns were limited to White people (135). However, later on, the society realized the fact that the ideology was terribly wrong. Very similar is the case of nonhuman things too. The only difference is that in the former, ‘race’ was the boundary of morality, and in the latter case, ‘species’ is the boundary. Thus, the argument culminates in the