NY Safe Act Potential Impacts on Juvenile Offenders and Community Essay

NY Safe Act Potential Impacts on Juvenile Offenders and Community - Essay Example The Juvenile Justice System (JJS) alludes to a gathering of adolescent courts in some random nation. The adolescent court which is likewise alluded to as the offender’s courts is commanded with the death of decisions for any wrongdoing which small kids submit. Numerous JJS particularly in the New York are intended for the recovery of the small kids rather than detainment http://open.nysenate.gov/enactment/bill/s2230-2013. Despite the fact that the JJS gives a spot to the adolescents to address their practices, through restoration, the Act has a great deal of consequences for adolescent wrongdoers, their families, network security and the emotional well-being practice. One of the effects of the law or Act on adolescent guilty parties is that they would become more acquainted with their mix-ups and in this manner right them. By rebuffing the youthful ones, they would be influenced intellectually, however according to the court specifications, they should initially be offered guidance regarding why they are in court and how their conduct ought to be revised (shoemaker 2009). The groups of the adolescents would likewise be influenced by the law. One of the impacts to the families incorporates passionate pressure, particularly to the guardians. Then again, the families can likewise acknowledge for the remedial conduct that their kids would embrace. In spite of the fact that numerous guardians of the adolescent guilty parties would not welcome the restorative conduct offered to their youngsters, some would acknowledge since their lifetime conduct would likewise change (Wheeler 1978). On the effect on the network, there would be enhancement for the security of the network everywhere since even the youngsters structure some portion of the network. There would likewise be a decrease of the quantity of wrongdoings and this would likewise fill in as an exercise to the next little youngsters in the network. The death of laws against the adolescent wrongdoers would likewise effectsly affect the psychological well-being practice in the New York. For one, the emotional wellness practice has

Ripe vs. Rife

Ready versus Overflowing Ready versus Overflowing Ready versus Overflowing By Maeve Maddox Looking into banking in the Roman Empire, I read the accompanying in an insightful conversation of Roman expense gathering: The procedure was ready with defilement and plotting. The setting requires the word overflowing, not ready. The procedure was not â€Å"ripe with corruption,† however â€Å"rife with corruption,† that is, the procedure was filled with debasement. In least complex terms, ready passes on availability, though overflowing passes on plenitude. Ready is identified with procure. When something is ready, it is fit to be reaped or eaten. Ready might be utilized truly or metaphorically: You can tell if a peach is ready or not by a delicate, yet firm crush with your fingers. After everything checks out, I myself will bargain out equity in exacting decency. Overflowing methods plenteous, pervasive, or across the board. When something is overflowing, there’s a great deal of it: In the small network of Peyton Place, indecency was overflowing. Jones brought in his cash whenever producing openings were overflowing. Ready is regularly trailed by a prepositional expression starting with for: The field is ready for reap. The World’s biggest Net Lease Is Ripe for A Takeover Why Commercial Real Estate Is Ripe For Disruption in 2015 Overflowing is frequently trailed by an expression that starts with the relational word with: Legal Races Now Rife With Politics Nursing Profession Rife with Occupational Hazards Congress Rife With Gridlock and Partisanship Overflowing is often utilized in a negative setting, yet it can likewise be utilized to signify the bounty of something positive, similar to circumstances. Here are a few instances of the abuse of ready and overflowing on the Web, with revisions: Mistaken: Men’s wellbeing industry ready with content promoting openings Right : Men’s wellbeing industry overflowing with content promoting openings Right : Men’s wellbeing industry ready for content showcasing openings Mistaken: Myanmar is ready with Economic Opportunities Right : Myanmar is overflowing with Economic Opportunities Right : Myanmar is ready for Economic Opportunities Mistaken: The commission revealed an industry ready with debasement and baseless rates. Right : The commission revealed an industry overflowing with debasement and unmerited rates. Mistaken: The industry is ready with difficulties, however it is additionally ready with circumstance. Right : The business is overflowing with difficulties, however it is likewise ready for circumstance. Need to improve your English in a short time a day? Get a membership and begin accepting our composing tips and activities day by day! Continue learning! Peruse the Misused Words class, check our well known posts, or pick a related post below:Awoken or Awakened?Adverbs and Hyphens

Liberalism Has Proved The Most Successful Ideology. Do You Agree Give

Liberalism Has Proved The Most Successful Ideology. Do You Agree Give Liberalism Has Proved The Most Successful Ideology. Do You Agree Give Reasons For Your Answer â€" Essay Example > LIBERALISM HAS PROVED THE MOST SUCCESSFUL IDEOLOGYDo you agree? Give reasons for your answerINTRODUCTIONA number of scholars hold the view that liberalism as political ideology has left a significant impact on our society and has successfully maintained its political hegemony. Liberalism is the notable promoter of individual liberty (Liberalism and Freedom, 2001) and aims to establish a liberal society where individuals and private institutions are not dominated by the state. The concept of individual freedom is essential to liberalism. It is in this light that this paper will expound on the cases in which liberalism, for the most part, is the leading philosophy, especially in the West. This paper will also discuss the principles and values of liberalism. Various views on liberalism will be studied, which deal with the concepts of human nature, equality, society, the role of government, market and the change process. There are different kinds of liberalism such as classical libera lism, neo-liberalism and social liberalism. This paper will critically evaluate problems in the classical liberalism and neo-liberalism and will examine the background and reasons for the success of liberalism as a political ideology and system. PRINCIPLES AND VALUES OF LIBERALISMAccording to liberalism, the individual, as opposed to the community, is the core of social structure. The individual is given importance and provided protection and enough power to exercise his/her own power to meet his/her own socio-economic objectives. The efforts and programs in society are geared towards the enhancement and empowerment of individuals. Liberalism also has high regard for freedom or liberty. According to von Mises (2007), circumstances as they are in the current world present with an insufficient concept of the connotation as well as the likely achievements of liberalism and capitalism in complete blossom. The goal of politics in liberalism is to secure maximum freedom for individuals i n society, and the government plays a key role in this process. Its main role is to protect liberty and individuals’ freedom. In general, liberal governments have been successful in the protection of individuals and the encouragement of the exercise of freedom. There are few societies which have not been able to achieve this but striving for liberty is ongoing in the majority of these areas. LIBERALISM VIEWSOn Human NatureIt can be noted that in liberalism the overall view is optimistic. Liberalism is hopeful, positive and confident in its outlook. Liberalism considers individuals as self-interested and independent utility maximisers. Individuals as rational human beings have the capacity to progress, develop and lead society to a more advanced stage in history. Continuous growth is achieved through the efforts exerted by individuals in society. Nussbaum and Sen (1993) advocate the capabilities approach to well-being. Capability enhancement endeavours further to groom individual s. On EqualityWith regard to the view on equality, liberalism secures legal equality within the boundaries of its political hegemony. Individuals as citizens of a liberal state have equal legal rights and are not discriminated on the basis of colour, language, faith, gender and ethnicity. They will have the same treatment under the law. Individuals have equal worth but unequal talents and skills. The unequal talents and skills differentiate one from the other. The individual’s position in society reflects the individual talent and effort.

Self Reflection Essay - 1399 Words

As I just came out of our prayer centered worship night my heart cried out. These feelings will soon fade by the time this article actually post, but I feel like I need to reflect on it. I cried for the first time not about my lacking of faith, school, boys, or friendships, but the darkest parts of me that I try so hard to hide. Those demons that I have fought long to fight off, but sometimes they come creeping back. I reflect on the past week and the news of suicide that destroyed my small town.This is something that occurs daily,but when you can actually put a personal relationship to the name it changes things. I think of all the times the Lord pulled me from some dark places and how easily not so long ago those headlines couldve been†¦show more content†¦Boys didnt even recognize me let alone was I allowed to go anywhere without my mom doing personal investigating. This was my first taste of the bitterness of this world. I was so naive when my mom told me about it I thou ght she was accusing me of making up the rumor about the girl not that it was about me.If things couldnt get worse her mom tried to go to get people in my band class to spread it and I watched her attempt it. I remember every time I saw her mom subbing Id have anxiety attacks and felt so broken that a grown adult would think such awful things about me. After that struggle it only caused me to try harder to find real friends because I feel like at that age you go through friends faster than you do milk. I had a few that I was so blessed who stuck around to be real, but at the time in 8th grade everyone I had surrounded myself with found me annoying and talked crap about me behind my back. Yet again worthless the demon in my head would tell me look youre such a loser no one wants to be friends with you. Everyone is just nice to you because they had to be and I believed it. One of the closest people I had in my life at that time was my great grandma. I felt like she was the only one who really cared. Then when she passed away that Thanksgiving I struggled with more depression. I did a great job at acting to everyone I was okay and only telling them bits of my heart, but inside IShow MoreRelatedSelf Reflection Essay984 Words   |  4 PagesNever Over The end of the semester is approaching quickly and you can see â€Å"light at the end of the tunnel.† The final assignment is a self-reflection essay on what you learned during the semester in ENG 111. There were three other essay assignments. The first one was called a literacy narrative, the second one, a single source essay, and the third one, a multi-source essay. But how can I write about things I do not understand? I had never taken an online class before, much less, a class that requiredRead MoreSelf Reflection Essays817 Words   |  4 Pages  on   Self- ­Ã¢â‚¬ Observations   and   Self- ­Ã¢â‚¬    Reflections    Maximum   1000   words   each   term    The   purpose   of   these   three   reports   is   to   demonstrate   how   you   have   used   the   learning   journal   to    develop   your   self- ­Ã¢â‚¬ awareness   from   term   to   term.   (See   Section   11   about   the   Learning   Journal)    Each   report   is   due   at   the   first   class   meeting   after   each   reading   week.    Guidelines:    The   Reports   should   include   your   reflections   about:Read MoreSelf Reflection Essay1722 Words   |  7 PagesSelf Reflection Section I: Introduction My name is Theresa Laquita Williams. I was born in Palatka Florida but I now reside in Zion Illinois with my husband. I am in my second year at the College of Lake County. Upon completion of my Associate of Arts degree I am planning to transfer to a university to get my bachelorette degree in social work. When describing myself I would say that I have a strong love for people of all color. I am very friendly, outgoing, free hearted, creative, and a bigRead MoreSelf Reflection Essay735 Words   |  3 Pagesinfluential though actions alone. I seek to make a difference in the world, to help others. I view a life without the chance to serve other and to make a positive difference in the world as a wasted life. Learning Application The Reflected Best Self-Exercise has certainly transformed how I view my own strengths, but also has transformed how I view strengths in general. For majority of my life, I have believed the actions I take and the effort I put into activities were solely for the purpose ofRead MoreEssay On Self Reflection958 Words   |  4 PagesPractitioners Statement 2 Unrelated Pieces First piece: Blissful soul Once this course had commenced, I came up with the idea of painting a person’s reflection to represent the theme of self-image. Throughout the process of experimenting with different types of paint, I decided to work closely with watercolour as it was a media that I found enjoyable. I aimed for an experience where I developed the knowledge of working with watercolour, which became more realistic through researching the artistsRead MoreEssay On Self Reflection1568 Words   |  7 PagesSelf-Reflection Paper What personal and professional strengths do you have that you can use and build on to create helping relationships with your clients? When I think about what strengths I have that I can bring to the profession here is what comes to mind. I am very compassionate about providing a way for others to positively turn their life around. I truly believe that everyone deserves a chance at a good life and equal opportunities. I have a very big heart so my ability to empathize with myRead MoreSelf Reflection Essay818 Words   |  4 PagesHalf of living is reflecting on what is being lived. I highly agree with this sentence, self-reflecting is difficult. I am working on self-reflecting and how understanding myself will help me understand others. Self-reflecting can affect people in a positive or in a negative way. I have to learn to pull and highlight all the positive aspects of what a self-reflection emerge, with out fixating on the fear or the negative. Most of us are thirsty individuals that want immediate ratification andRead MoreSelf Reflection Essay1594 Words   |  7 PagesFinding a Reason to Care: A Self Reflection I think it should be the goal of the teacher to improve the student in at least one way before they finish their class with them. I can say that I have seen improvements in myself while taking this writing course. It is interesting to analyze yourself because sometimes changes can be so gradual that you scarcely notice them happening; it is only when reflecting upon them that you notice a change has even been made. Throughout this class I have seen changesRead MoreSelf Reflection Essay1250 Words   |  5 Pagesthesis is. My writing skills were shown in the essays we wrote in the class, but it was also shown when I was told to sit down and write. When writing without being able to draft, you understand what kind of format, and the more important things that need to be shown. The adventure stories helped with my writing skills by learning how to tell the story, but explaining the point of my story, and what I got out of it. I learned about myself, and my self-direction through the adventure papers. SeeingRead MoreSelf Reflection Essay1126 Words   |  5 Pageswill shed light into a few of my findings. The Wharton Personality Profile identified several traits about myself that helped provide context for my behavior. Between the learnings in class, the report and case study explanation, and a bit of self-reflection, I began to identify myself as a social introvert. This observation in connection with my low emotional reactivity and high agreeableness and conscientiousness helps to explain my drive to facilitate and manage the small group meetings, my inquisitive

Progressive Era Essays - 590 Words

From president Roosevelt becoming a vegetarian to the signing of the Treaty of Versailles, the progressive era, foreign policy, and World War one were major parts of United States history. The progressive movement was caused by labor unions and the presidents’ progressive plans. World War one and Open Door Policy caused the American Foreign Policy. This in many ways helped shape and increase American power in the early 20th Century. nbsp;nbsp;nbsp;nbsp;nbsp;The progressive movement was an effort made to help make America to be safer and make the economy better. Social Welfare and African American rights where things that improved during the progressive era. Election Reforms started to change so it would give more power to the people†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;The American Foreign Policy gave more power to the United States, which meant America’s dealings with other countries around the world. The true meaning to this was LAND = WEALTH = POWER. The Open Door Policy in 1899 was passed due to Secretary of State John Hay which he used Social Darwinism to write the Open Notes that opened the trading rights in Asia to the U.S. and other Western European Countries. A war broke out between Spain and U.S. when a letter was written criticizing the U.S. president and the explosion of the U.S.S. Maine. United States wins the war and gains Cuba, Puerto Rico and the Philippines. After That, U.S. Helped Panama gain independence from Colombia in return of building the Panama Canal which created a shortcut for military ships in the west coast to get faster to the east coast. Years pasted until in 1914, a war in Europe broke out due to the assassination of Archduke Ferdinand. United states stayed out of the war until 1917 due to four causes unrestricted submarine warfare, the sinking of Lusitania, economic relations with England and finally the Zimmerman Note. The note pissed off President Woodrow Wilson so he decides to declare war on Germany. The war was just trench warfare that led to new inventions. The war ended in 1918. Woodrow Wilson used his 14 points, which helpedShow MoreRelatedProgressives And The Progressive Era1253 Words   |  6 PagesThe progressive Era was times in History were local state and federal government took a leap forward in power and activism. In addition, the progressive era, was a time of development of new reforms and changes for America. Pro gressivism handles a wide range of problems and struggle for America. Such problems were created by unstructed industrialization, urbanization and immigration. As well as, the unfavorable distribution of power and wealth. Progressives believed strongly that problems such asRead MoreThe Progressive Era Of The Era1949 Words   |  8 Pagesshaped the United States throughout all of history. The most important of these changes, however, occurred during America’s progressive era. The Progressive era is defined as the time period of 1890 to 1920. Even though, progressive presidents were not in office during that entire time period, the ideals that they enacted and developed throughout the United States. The Progressive Era saw the expansion and contraction of political and economic freedoms through pure democracy. Socially, the new consumerRead MoreThe Progressive Era 938 Words   |  4 PagesThe Progressive Era was a time period between the years 1900-1920 and it marked a time i n American history in which society was bursting with enthusiasm to improve life in the industrial age by making political and social changes through government action that ultimately led to a higher quality of life for American citizens. Progressives were known for their beliefs in limiting the power of big business, strengthening the power of the states, and were advocators against corruption and social injusticeRead MoreThe Progressive Era845 Words   |  4 Pages1--Discuss, in detail, the main overall goals of the Progressives. The Progressive Era was mainly a retaliation to numerous changes and social effects that were happening in America. The era emerged in the 1800’s from complications with the latest industrial order, which included workers who protested about how their jobs were unsafe and exhausting. They also focused on byproducts such as immigration, urban growth, growing corporate power, and widening class divisions. They were also known as humanitariansRead MoreThe Progressive Era Of The Revolutionary Era1723 Words   |  7 Pagesthe reformist movement? Why? The root of the Progressive Era comes from the emergence of industrialism in the United States had created some terrible problems and they wanted to work together to change the U.S government. Therefore, address the problems that had come about from the Industrial Revolution. The progressive era was all about making advances in a better society, the feature of democracy during the progressive movement a lot of these progressive at local state levels started to focus on cleaningRead MoreThe Importance Of The Progressive Era1310 Words   |  6 Pages The Progressive era was a time in America’s history when people started to call for the government’s help to face the problems industrialization brought. This era was extremely important because it helped the people achieve better conditions and helped the government to make better use of its powers. One of the most potent groups of progressivists were muckrakers; they used journalism to bring forward problems and injustices in society and the work industry (McKeown). The Triangle Shirtwaist FireRead MoreThe Progressive Movement Of The American Progressive Era1259 Words   |  6 PagesWhen it comes to the American Progressive Era there is really no other movement like it. This was a movement that had not just one but many faces that ranged from people as big as Theodore Roosevelt and Woodrow Wilson to people like Jane Addams that accomplished so much. It was a movement so broad that it encompassed basically everyone and spoke not just to but for all those excluded from power. It also wasn’t just one big movement but a conglomeration of them varying from social, to economic, toRead More The Progressive Era Essay798 Words   |  4 Pagesall power rested with the politicians and businessmen. Reformers known as Progressives attempted to undo the problems caused by industrialization. The Progressive movement sought to end the influence of large corporations, provide more rights and benefits to wor kers, and end the control possessed by party leaders. At the national level, Progressivism centered on defeating the power of large businesses. The Progressive Era was a period in American history in which improving working conditions, exposingRead More The Progressive Era Essay984 Words   |  4 Pages The Progressive Era nbsp;nbsp;nbsp;nbsp;nbsp;Progressivism in the United States took place in the period between the Spanish-American War and the entry of the United States into the great World War. It was a time for change in America in all walks of life, as well as a time for reform. It was marked by Theodore Roosevelts 7 and a half years in office, the Rough Rider put it upon himself to make the first strides towards reform. These reforms included the cracking down on illegal monopoliesRead MoreThe During The Progressive Era989 Words   |  4 PagesDuring the Progressive Era, various groups responded to the political, social, and economic woes that resulted from the rapid industrialization and urbanization of America during the 19th Century. The mass immigration of foreigners and the northern migration of Africa-Americans led to urban overcrowding and competition for wage-paying jobs. Electric lighting allowed factories to expand the working hours and increase the output of manufactured goods. There was little regulation for employee welfare

Chemical Medications or Natural Healing Free Essays

?Chemical Medications or Natural Healing Many times when people get sick they go to the doctor to be diagnosed, then they make their way to the pharmacy to pick up the prescriptions the doctors say you need to cure the problem. What if the prescription is wrong? But is there a better solution? Natural healing is much better than any chemical medication the doctor prescribes to you because they are natural and more effective. Many prescriptions are easy to overdose on, and usually end in death or serious health problems. We will write a custom essay sample on ?Chemical Medications or Natural Healing or any similar topic only for you Order Now Overdosing on NSAIDs also can damage kidneys† says transplant pharmacist McDevitt, a clinical specialist in organ transplantation at Tufts Medical Center. Prescriptions aren’t the only drug that people can overdose on. It is very common for people to overdose on over-the-counter drugs such as Tylenol, Aleve, and ibuprofen. â€Å"People play loose and free with Benadryl,† says Ausim Azizi, chair of the department of neurology at Temple University School of Medicine. â€Å"There are a lot of side effects. One is loss of memory in the imediant period after taking it, and disorientation in older people. † Experts are trying to get the manufacturers to make it harder for people to overdose, but what if they got rid of all the chemical ingredients and replaced them with natural herbs and plants? Without the chemicals made in medications, then people wouldn’t have to worry about overdosing and cause damage to their body. Chemical medications have very serious side effects that can cause death in extreme cases. Many people just ignore these serious effects because they think they have no other choice. Chemical medicines do work, but natural medications work better and longer. â€Å"The best thing is to find the best medicine that will be fast and effective. And in the health market out there, there are tons of medicines that will promise to do that, yet at the same time, the small print tells us to beware of the side effects. This little warning is one that we often ignore. Yet at the same time it is important to acknowledge its existence so that we do not end up making ourselves sicker. Natural health medicine has the benefits in that it is one of the few medicines that have little or no side effects. The only side effect that it might have is if you are allergic to a certain ingredient and you didn’t know it. † [Crosshealth, Emmanuel Aubrey] Approximately 25% of the prescription drugs sold in the United States are plant based. These medications are better for the body but not as good as the all natural medicine. When the chemicals are added to the pills, they cancel out the healing powers of the plant. Natural medications actually heal the sickness and infection, instead of just covering up the symptoms. Chemical medications are made to cover up the symptoms so people can go on with their days without having to suffer with misery of the illness. â€Å"Conventional medicine focuses on symptoms and uses ‘drugs’ (man made synthetics) to ‘suppress,’ (NOT heal) those symptoms. Natural health and alternative medicine focuses on the ‘causes’ and getting to the ‘root cause,’ which always improves your overall health. This is the right way of curing health problems, instead of just ‘masking’ it. † [Jonathan Benson] Natural healing does take longer than the quick chemicals, but they heal thoroughly and have a no chance of making someone sicker or killing. Doctors say that natural cures are dangerous and a misuse of public money. They call it encouraged quackery. Professor Marcello Costa of Flinders University said: â€Å"It is disturbing to see a centre of learning†¦ perpetuating health practices based on beliefs in principles that are totally unscientific. Doctors are wrong about natural healing not being proven scientifically. The NCCAM (National Center of Complementary and Alternative Medicine) has proven and backed up many alternative treatments such as chiropractic and acupuncture practices. Natural healing should be the first thing given to a patient when they have been diagnosed by a doctor. Chemical medications have been known to be overdosed on, to have caused seri ous side effects, and have been known to not heal the problem but to just simply cover up the symptoms that let a person know something is wrong. How to cite ?Chemical Medications or Natural Healing, Papers

It is sweet and fitting to die for ones country What are Tennysons and Owens views on this Essay Example

It is sweet and fitting to die for ones country What are Tennysons and Owens views on this? Essay The charge of the light brigade was written in 1854 by Alfred Lord Tennyson, to honour those who died in war, in the battle of Balaclava. The poem was written during the Crimean war and published in the Times, newspaper. Tennysons attitude towards war was based on what he read in the newspapers. He was a poet laureate. Wilfred Owens also wrote a poem called Dulce et decorum est he was born in 1893 and died at a very young age in 1918. He died during the battle; therefore his poem reflects his experiences. Both poems were written in different decades, and therefore are about different wars, and consequently, clearly illustrating the changing attitudes to war these poems are describing. One author saying how war is such a great thing and how brave the soldiers were and how it was a thing they just had to do. In contrast the other author is saying, how terrible war is and also emphasizes the death and injuries. Tennyson describes the glory and heroism of war, rather than the death and stupidity. Starting with the Charge of the Light Brigade Tennyson uses imagery and figurative language creates the tone of exhilaration and the theme of honouring the Light Brigade. Charge of the Light Brigade can be divided down into three different parts, the charge towards the battle, the scene where the battle takes place and lastly, where they retreat and flee from their enemies. We will write a custom essay sample on It is sweet and fitting to die for ones country What are Tennysons and Owens views on this? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on It is sweet and fitting to die for ones country What are Tennysons and Owens views on this? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on It is sweet and fitting to die for ones country What are Tennysons and Owens views on this? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The first stanza starts off with repetition, the effect of using this is to emphasise the point its trying to make, in this case, emphasising the distance they travelled, half a league. This suggests the soldiers rode one and a half miles. It also gives the poem a beat of the hooves of the horses and this continues through the whole poem. The next line in the Valley of Death, the use of the metaphor helps to convey that the valley is where many men were soon to die. The word death is put into capitals to add stress and importance. Tennyson also uses imperatives such as forward the light brigade and charge for the guns showing the soldiers were inferior to Lord Raglan. It also helps to create an image in the readers mind of the scene. When Tennyson writes he said he is referring to Lord Raglan but uses the word he to show that he doesnt have much respect for Lord Raglan. This is because Lord Raglan led the 600 soldiers up the wrong valley, and some of the soldiers needlessly died. All that had said to happened is someone had blundered even the soldiers knew that. Tennyson doesnt refer to any individual soldier alone but refers to them as the six hundred showing the reader that no single individual is important but the collective is. In stanza two, Tennyson uses imperatives again Forward, the light brigade. This also shows movement. Was there a man dismayd? this is a use of a rhetorical question because the reader knows that they were not disappointed, they knew were going to die awaiting battle, they had to be heroic and fearless about it, Theirs not to make reply, theirs not to reason why, theirs but to do and die. This shows the soldiers had NO say in whats happening they just followed the commanders instructions into war. Their aim was to go out to war and die fighting. Also the d sound effect is heavy, making everything seem worse and harder. Tennyson also uses alliteration do and die which is used as another way of emphasis. Battle scene, stanza three, starts off with another set of repetition. Cannon to the right of them, Cannon to the left of them, Cannon in front of them. Repeating this emphasises that they are being attacked in every direction, and that its difficult to escape. Its also again goes back to the point of how the men were brave and noble to go through it. Tennyson uses imagery to describe the determination of these soldiers who were volleyed and thundered, stormed at with shot and shell, but continued to attack. The courageousness of these soldiers is shown by persistency, even though they faced countless dangers. Also Tennyson glorified and made the soldiers seem brave by summing up theirs acts with this quote Boldly they rode and well. This is an oxymoron. Then in the next line, Tennyson writes into the jaws of death, which is a contrast to the previous line as it is very negative. He also uses personification towards the end death and hell saying that they have a mouth and jaws which adds reality and hazard to the scene. Stanza four is the stanza where the soldiers strike the enemy gunners with their sabres bare-getting out their weapons out and charging at the enemy army while the rest of the world looks on in wonder All in the world of wonderd, and also the world is amazed at the heroism of these men who are continuing on. The next line reads plunged in the battery-smoke meaning the soldiers had just rode into the artillery smoke and broke through the enemy line, destroying their opponents Cossacks and Russians. Right at the end of this paragraph the soldiers retreat and rode back but they had lost many men so they were not the six hundred any more. The beginning of stanza five is anaphoric because it refers back to the opening of stanza three; Canons behind, in front and on both sides of them. They are now assaulted with shots and shells again, showing that the journey back is just as unsafe as the journey to the battle. It could also show a sign of claustrophobia. As the brigade rode on back from the mouth of hell, soldiers and horses collapsed; few remained to make the journey back. This also makes the reader feel sympathetic for the soldiers that died and how fearless they were, giving up their last moments of life fighting for their country, representing them. Finally, the last stanza, the shortest stanza in the poem. It is like a remembrance section to give credit to the soldiers who fought for their lives. The stanza is introduced with a rhetorical question, when can their glory fade. The answer to this is that their glory can never fade because we remember them in remembrance Sunday for their hard effort they put in, to make us remember them. Tennyson uses imperatives, honour the charge they made, honour the Light Brigade, telling us to honour and respect their courageous skills and bravery. The ending of the stanza is the phrase, noble the six hundred, is a summary of the whole patriotic poem and it makes us recall the phrase. In conclusion, the poem used a wide variety of personification, imagery, figures of speeches, and other poetic devices to provide to the tone of exhilaration and the theme of honouring the Brigade. Tennyson efficiently used strong figurative language and structure to tie together the reasoning behind the theme and tone of the poem. Owen on the other hand, chooses to describe a very opposite side of war. Unlike Tennyson, Owen has real experience of fighting on the battlefield and because of these bad experiences he believes that it is NOT sweet and fitting to die for your country. Owen capitalizes greatly on metaphors and similes. Right off in the first line, he describes the troops as being like old beggars under sacks. This not only says that they are tired; but that they are so tired they have been brought down to the level of beggars who have not slept for weeks on end. Another simile also used to express the mens wretched condition after fighting in war is, coughing like hags, we cursed through sludge. The use of onomatopoeia highlights the sticky and thick mud that the men forced themselves to travel through. Coughing like hags this shows that theyre being compared to drowsy, ugly women. When Owen writes we, he makes the poem seem much more personal. All these soldiers are completely drained and warn out from a demanding day. And towards our distant rest began to trudge, insinuating that the soldiers are dragging their feet to their much expected moments of relax before they have to go back again. The soldiers are physically and mentally crushed, as it i s conveyed in this effective metaphor, men marched asleep. The contrasting of march and asleep strongly underlines how exhausted they were and yet they had to keep on walking with will power. Most of the men had lost their boots and therefore were limping because their feet were cut and bleeding, but limped on, blood shod, implying they were physically and mentally in pain and they are suffering a great deal to get back to their trenches. Drunk with fatigue; deaf even to the hoots. With this vivid description, you can almost imagine large numbers of people dragging their boots through the mud, tripping over their own shadow. This stanza concentrates on the soldiers discomforts and struggles. They dont notice whats going on in the background, of tired, outstripped five-nines that dropped behind, suggesting that theyre not able to focus their attention to the bombs because the suffering of this journey is enough to think about. The second stanza kicks of with exclamation marks informing us that Gas! Gas! must have leaked somewhere. An ecstasy of fumbling The boys were forced to run out into the mist, unaware of their fate. The vivid images displayed here are deeply affecting and can never be forgotten. It paints a mental image that disturbs our minds. The troops were torn out of their nightmarish walk and surrounded by gas bombs. Then the action focuses on one man who couldnt get his gas helmet on in time when there was a gas attack. Fitting the clumsy helmets just in time. Here, Owen has used personification to add life to the helmet, saying that the helmet a hard one to wear when you need it the most! Stanza two is opposite to stanza one as it is slow paced, and action less however stanza two is full of intense movement. Owen uses the word ecstasy as stated before, which adds wildness and how out of control the soldiers are in this scene. A simile is used to describe the pain a soldier went through, when he didnt put on his gas mask in time but someone still was yelling out . Like a man in fire or lime. This makes this part of the poem more dramatic and adds to the amount of danger that the men are in. as under a green sea, I saw him drowning, The first half of this quotation is a simile as the author has written as before the statement. The second half could be considered a metaphor as the man is not actually drowning, but it could be linked to the simile before it. Its also is personal for the narrator, from his experiences. Words like guttering, choking, and drowning not only show how the man is suffering, but that he is in terrible pain that no human being should tolerate. Also that line above in the context, is a metaphor and works very well because it helps the reader understand the feeling of being trapped by poisonous gas. It also describes what Owen saw with his own eyes, and makes the poem more personal to Owen. Stanza three, the last stanza is pointed at Jessie Pope, a jingoist. If in smothering dreams you too could pace Owen is attempting to get us to go along with his idea. Similes are used to describe the man that has fallen victim to gas attack. The gassed man was flung into the wagon, which reveals the urgency and occupation with fighting. The only thing they can do is toss him into a wagon. The fact one word can add to the meaning so much shows how the diction of this poem adds greatly to its effectiveness. Like a devils sick of sin this shows the unbearable evil that even the devil is sick of what he sees and this adds to Owens idea that it is not sweet and fitting to die for ones country. Then Owen builds up negative images and evokes such emotions so to cause people to become sick. The images can draw such pictures that no other poetic means can, such as Froth corrupt lungs, obscene as cancer, bitter as the cud and incurable sore on innocent tongues. It shows troops being brutally slaughtered very vividly, evoking images in the readers mind. Owen refers to Jessie Pope as My friend adding irony as Owen hates jingoists and Jessie Pope was one. Jessie Pope tried getting as many men into war as possible and put it above them as something every man had to do. This completely contradicts Owens views as we all know his strong views on war and how he doesnt want men to join the war thats why it is ironic. The poem ties it all together in the last few lines. In Latin, the phrase Dulce et decorum est pro partria mori means: It is sweet fitting to die for ones country. Owen calls this a lie by using good diction, vivid comparisons, and graphic images to have the reader feel disgusted at what war is capable of. This poem is extremely effective as an anti-war poem, making war seem absolutely horrid and revolting, just as the author wanted it to. Dulce et Decorum est has 28 lines and its rhyming scheme, A-B-A-B-C-D-C-D E-F-E-F-G-H G-H I-J-I-J-K-L-K-L-M-N-M-N. Rhyming structure is conventional, using full rhymes: sacks-backs, Sludge-trudge, boots-hoots, etc. As we know, the poem contains 28 lines; the same numbers as a ballade except Dulce is irregular. Also Owen tries to use an iambic pentameter as much as possible, meaning each line contains 9, 10 or 11 syllables although some lines have more. The metre becomes most broken up in the description of the moment of The gas attack, in these two lines: GAS! Gas! Quick, boys! An ecstasy of fumbling, As under a green sea, I saw him drowning. These two especially pronounced breaks in the metric structure act to convey the sense of panic and helplessness. In addition, Dulce has a caesura, which is used to emphasise the mens exhaustion. The structure in the Charge of the Light Brigade is very fragmented, his rhymes were mainly repetition of the same word at the end of line or the entire line itself, and his meter was dactylic dimeter. Tennysons rhyme scheme is usually repetition last word in the line such as: Cannons to the right of them, Cannon to the left of them, Cannon in front of them. The rhyme scheme varies with each stanza. Often, Tennyson uses the same rhyme (and occasionally even the same final word) for several consecutive lines: Flashed all their sabres bare / Flashed as they turned in air / Sabring the gunners there. Tennyson loves to use enjambment, especially the last two lines in his stanzas, which is determined by the lines Into the mouth of Hell / Rode the six hundred (23-24) and Into the valley of Death / Rode the six hundred Tennyson clearly tries to use the repetition of the same word in his rhyme scheme and dactylic feet in his meter, the repetition of certain phrases to provide emphasis, and enjambment. Tennyson sees war as a time to represent your country, Owen on the other hand sees war as a waste of life. Death is seen as something positive in The Charge of the Light Brigade whereas in Dulce et Decorum est, there is nothing glorious or heroic about dying with froth corrupted lungs. Tennysons opinion of the soldiers is that they are heroes but this is based from reading an article which reported the incident which is in contrast to Owens personal experience of war, in this sense, Owen seems to have the right to call the soldiers as hags and beggars. The message that Tennyson is trying to send is that the light brigade are to be remembered and honoured for their services and Owens message is that it is NOT sweet and fitting to die for ones country so that ordinary people, the public, who are being brainwashed by people trying to persuade them to join the army dont join because they should know what war truly is like. His poem is targeted to people like Jessie Pope, Jingoists who are trying to persuade people to join the army. Personally, I preferred Dulce because it was written by someone who had personal, first hand experience of war so he knows what hes talking about. However, I do not agree with his message entirely, as sometimes you can do incredibly heroic things whilst fighting for your country, and be remember for countless years on end as a hero. A modern day example is Remembrance Day where we give a minute or so honouring those who gave up their lives for us today. So to some extent, dying for your country is quite honourable because it doesnt matter how you die.

SBA Social Studies Essays

SBA Social Studies Essays SBA Social Studies Paper SBA Social Studies Paper James. It is located in the district of Norway and about 2 miles from the heart of community of the itty of Montage Bay. There are little opportunities for residents based on the community repudiator as a result of this, gang leaders become pimps, for young girls who bid them based on beauty, to men who can pay at a cost. I have been a resident of Norway district for the past ten years. During this time, I have observed a number of prostitution in the community as it relates to pimps. This seems to have a serious impact on most of the residents including childrens lives on a whole. Since gang leader pluck them from the hands of parent, from a tender age. The availability of jobs in the community s not sufficient enough for all its residents as a result most turn to prostitution. The main cause Of prostitution in the area is believed to be low self-esteem. I have further observed that this has caused a lot of problems for example: crime and drug addiction. I have therefore decided to conduct a survey to investigate the community to find possible solutions for the problems. Statement of problem What are the cause, effect and possible solution to prostitution in my community Reason for selecting area of research The researcher decided to carry out an investigation on the topic prostitution n the community of Paradise Norway. The level of prostitution in the community has led to a number of problems such as crime, rape, drug addiction, lack of education where there is not a steady income. Therefore by conducting a study on this topic the researcher will be able to understand the cause, effects and possible solution of reducing the level of prostitution in the community. After time that was expired all 10 questionnaire were returned. Presentation and Explanation of Data A total of ten questionnaires were given in the community of enrolled garden. Of the respondent 50% male and females the questionnaire Were issued randomly to person who live in the community, they were given 24 hours complete the questionnaire and returned. After the timed that was given was expired all questionnaire was returned. 5% of the respondent were of the age group-under , 35% were of the age group 19-24 and the remaining 10% belonged to the 25-30 age ground. Paragraph The diagram fig. 1 shows the reason for prostitution in the community of enrolled garden Of the participants 50% (male 20%, female 30% n )indicated that lack of parenting Support t is one of the main reason for prostitution in the community . However 30% ( males 10%, female 20% ) select unemployment, while the remaining 20% of male s selected low self- esteem was a minor reason for prostitution in the community of enrolled garden. Pie Chart Fig. 2 is showing the effect of prostitution in the community Oh Enrolled Garden. Of the participants 50% (males 30%, females 20%) indicated that an increase in spreading disease is one of the reasons for prostitution in the community. While 39% (males 1 9%, females 20%) state that its the main cause of the reduction in moral value, 11% (male 6%, female 5%) said that divorce and sexual abuse Was a minor reason for prostitution in the community of Enrolled Garden no one believes that divorce is a cause The diagram fig. 3 shows some of the solution to prostitution in Enrolled Gardens. Of the respondents 30% stated that counseling could reduce the number of prostitutes living in the community. While the majority 50% claimed that providing jobs will seize the act of prostitution in the community. However the minority said providing education and workshops to build self- esteem would help. Fig. 4 is showing the reason for prostitution in the community of Enrolled Garden. Of the participants 40% indicates that people do prostitution in order to make money, while 18% stated they do it in order to support their family, 17%said to maintain themselves is one of the reasons for prostitution in the immunity, 25% said they do it to buy drugs. Fig 5 is showing the group of people that mainly involve in prostitution in the community of Enrolled Gardens. Of the participants 40% (males 14%, females 26%) indicated that being poor is one of the reasons for prostitution in the community, while 18% (males 1 females 8%) state that its the middle class, 17% (males 7%, females 1 said that its the wealthy that promotes prostitution in the communion of Enrolled Gardens, while 25% (males 10%, females 15%) said that there are other reasons. The diagram Fig 6 shows the increase of sexual abuse in the community of Enrolled Gardens. Of the participants 45% Male answer yes or no (30% said yes and 15% said no) while 55% female answer yes or no to the same questions (50% said yes and 5% said no) Analysis and Interpretation of Data According to the Oxford dictionary it was stated that: Prostitution is sex for money. It has seen that with significant increase in prostitution on which is a social issues affecting the community the community of Enrolled Gardens. Lack of parenting support was a major cause of prostitution. This was selected by 50% of the respondents that is shown on Fig 1 . According to the ally Observer dated on May 12, 2008 state that Lack of parenting support causes children to be influenced by friends that are bad influences to be involved in juvenile delinquency. However, prostitution, unemployment and low self-esteem was the least cause among enrolled Garden. However the spreading of disease and reduction in moral value is a major effect in the increase of prostitution in the community. According to the Aids Society In Jamaica, it was stated the: Prostitution is high between the age group of 15-25 years. Statistics also showed that females are at a higher risk than men. While he least amount of respondents selected that divorce and an increase in abuse is not a common effect of prostitution in community of Enrolled Garden. From a sample Paper that was posted onto the internet on Thursday, April 9, 2009 effects of global economy. And I quote Global economy is affecting work in the United States and worldwide. In a sense, the U. S. Economy has always been an international because world trade has always linked the United States to other countries. The globalization of the economy affects much more than trade however. The concept Of global economy acknowledges that all dimensions of the economy now cross cantonal borders, including investment, production, management, markets, labor, information, and technology. The global effects on the economic has caused a large cut in the job sector which will eventual cause persons to be out of a job for a period of time. 0% of the respondent selected employment opportunity which is shown on fig. 3 as a major solution for Prostitution in the community . However since the job cut in the economic as cause a significant increase of prostitution in enrolled garden . This social issue is seen now as a job. However counseling , providing school for the uneducated and work shop to build self- esteem was elected as a minor possible solution to make a decline in the practice of pro stitution in the community of enrolled garden . 0% of the responder highlighted that the main reason why people become prostitute is to make money while another 25% stated that people do it to buy drugs the minority 17% said that it is done to support family and to maintain them self in fig. 4 Fig. 5 speaks of the group of people that is mostly involve in prostitution in the community of enrolled garden of this group 40 percentage indicated that being poor is one of the main reasons for prostitution in the community , with he wealthy and the middle class being the minority involve. Sexual abuse, also referred to as molestation, is the forcing of undesired sexual behavior by one person upon anther. When that force is immediate , of short duration or infrequent, it is called sexual assault . The offender is referred to as a sexual abuser or (often pejoratively ) molester . The term also covers any behavior by any adult towards a child to stimulate either the adult or child sexually fig. 6 speaks about the influence of prostitution towards sexual abuse with the majority agreeing to this.

Distinguish Between French Verbs Savoir and Connaître

Distinguish Between French Verbs Savoir and Connaà ®tre French has two verbs which can be translated to the English verb to know: savoir and connaà ®tre. This can be confusing to English speakers (though it might be easy for Spanish speakers), because in fact there are distinct differences in meaning and usage for the two verbs. Possible Uses for Savoir to know how to do something; savoir is followed by an infinitive (note that the word how is not translated into French):Savez-vous conduire  ?Do you know how to drive?Je ne sais pas nager.I dont know how to swim.to know plus a subordinate clause:Je sais quil la fait.I know he did it.Je sais oà ¹ il est.I know where he is.In the passà © composà ©, savoir means to learn or to find out:Jai su quil la fait.I found out that he did it. Possible Uses for Connaà ®tre to know a personJe connais Pierrette.I know Pierrette.to be familiar or acquainted with a person or thingJe connais bien Toulouse.I know / am familiar with Toulouse.Je connais cette nouvelle - je lai lue lannà ©e dernià ¨re.I know / am familiar with this short story - I read it last year.In the passà © composà ©, connaà ®tre means to meet (for the first time) / become acquainted with:Jai connu Pierrette Lyon.I met Pierrette in Lyon.Note that connaà ®tre always needs a direct object; it cannot be followed by a clause or infinitive:Je connais son poà ¨me.I am familiar with his poem.Je connais bien ton pà ¨re.I know your father well.Nous connaissons Paris.We know/are familiar with Paris.Il la connaà ®t.He knows her. Savoir or Connaà ®tre For some meanings, either verb can be used. to know (have) a piece of information:Je sais / connais son nom.I know his name.Nous savons / connaissons dà ©j sa rà ©ponse.We already know his response.to know by heart (have memorized):Elle sait / connaà ®t cette chanson par cÅ“ur.She knows this song by heart.Sais-tu / Connais-tu ton discours par cÅ“ur?Do you know your speech by heart? Ignorer Ignorer is a related verb which means not to know in the sense of to be unaware of. Depending on the context, it can replace either ne pas savoir or ne pas connaà ®tre. Jignore quand il arrivera.I dont know when he is arriving.Il ignore Ionesco.Hes not aware of (doesnt know about) Ionesco.

Comparative Analysis of Prayer in Islam with Prayer in Christianity Research Paper

Comparative Analysis of Prayer in Islam with Prayer in Christianity - Research Paper Example Comparative Analysis of Prayer in Islam with Prayer in Christianity It will analyze role and meaning of prayer in general as well as in each of two religions in particular. The first part of the paper will examine such prayer related themes as meaning of prayer in Islam: calling out of the muezzin: parts of the five time prayer; prayer in the Koran; the Fatiha – the main prayer of the Muslims. The second part of the paper will discuss prayer from Christian perspective: particularly prayer in Catholicism and ways of praying; Liturgy of the hours; prayer and the Scripture; the Lord’s Prayer – the main prayer of the Christians. Notion of pray is present almost in all religions which eve existed and still exist today. Prayer usually expresses such feelings as love and faith, respect, regret and sorrow, happiness and gratitude. Being one of the essential parts of spiritual practice, a prayer is utilized in worshiping God. However, prayer is different in different religions. There are various forms of prayer: spoken and written words, meditations, songs, etc. usually religious people call prayer a conversation with God. However, only religious people can understand all the nuances and meanings of the spiritual power of a prayer (Beasler 196). According to Mauss prayer is very ancient and unique religious phenomenon (p. 21). Role of prayer has always been complex and constantly changing. Both in Islam and in Christianity prayer place significant role, because is the first and the major means of communication or connection of the believer and God. II. Meaning of prayer 1. Prayer in Islam Holy prayer salat is one of the major pillars of Islam. Except prayer there are four other fundamentals of Islam such as almsgiving (zakat), fasting during the month of Ramadan (sawm), pilgrimage to Mecca (hajj), and personal declaration of faith to God and Mohammed (shahad) (Oh 38). Role of prayer in Islam cannot be underestimated. According to the teachings of the Muslims, the payer was mentioned by the Prophet Mohammed after his revelation about faith. Like Moses and Jesus taught about role of prayer and praying, Mohammed taught about praying Allah. One cannot be a Muslim without praying. It is obligation of every Muslim to pray God and Prophet in their remembrance, because prayer is act of confession of faith. Muslims deliver their prayer five times a day, so prayer is rather an act of worshiping: at daybreak, noon, afternoon, sunset, and evening. Muhammad himself established the times for praying as well as ritual actions. In Muslim countries anyone can hear the call to pray of the muezzin. It serves as a calling out or a reminder to pray. Usually the muezzin delivers his calling out via a megaphone located on the top of a mosque’s minaret. So, the muezzin calls out: God is most great [Allahu Akbar], God is most great, God is most great, God is most great, I witness that there is no god but God [Allah]; I witness that there is no god but God. I witness that Muhammad is the messenger of God. I witn ess that Muhammad is the messenger of God. Come to prayer; come to prayer! Come to prosperity; come to prosperity! God is most great. God is most great. There is no god but God (Esposito 18). People, who are at work or with family, busy or doing nothing, hear the reminder and know that it’s time to go to pray. No matter how busy a person is, they should go to the mosque and concentrate their mind on the pray to their God Allah. Even if there is no mosque nearby, a person can pray in

Alzeimer's Disease Research Paper Example | Topics and Well Written Essays - 250 words

Alzeimer's Disease - Research Paper Example Alzheimer’s disease, also known as Senile Dementia of the Alzheimer Type is a brain complication, which results in deteriorated brain functionality (American Health Assistance Foundation, 2011). It is the most reported case of dementia complication and develops gradually in a victim. The main effects of the disease are a permanent damage on neurons, which leads to intellectual incapacitation through loss of memory and rationality. As the disease develops in a person, it impairs brain related functionality leading to poor judgment and rationale in making decisions (Nordqvist, 2009), (American Health Assistance Foundation, 2011) The two major causes of Alzheimer’s disease are family history and age (Crystal, n.d.). Although developing Alzheimer’s disease is not a part of normal aging (Crystal, n.d.), it has been proven that age increases the risk of developing this disease (Crystal, n.d.). Family history also plays a major role in Alzheimer’s disease and having a close blood relative such as mother, sister, a brother; etc who has developed Alzheimer’s disease increases the risk of developing this disease. Other unproven causes of this disease include a history of head trauma, long-standing high blood pressure, and female gender (Nordqvist, 2009). There are two major types of Alzheimer’s disease, which have been identified according to the age of the patients: Early Onset Alzheimer’s not very common and is said to occur when a patient displays symptoms of the disease before reaching the age of 60 (Kantor, 2010). Late Onset Alzheimer’s is however very common and is said to occur when a patient aged 60 years or higher displays symptoms of the disease. The two types are both fatal (Kantor, 2010). The basic symptoms of Alzheimer’s disease are language and memory problems (forgetting familiar names, words, routes etc), flat moods, and personality changes (Kantor, 2010). A more in-depth discussion about the

Carbonated Beverages and Dental Caries

Carbonated Beverages and Dental Caries An assessment of association between carbonated drinks consumption and dental caries prevalence: A cross-sectional study Zainab A. Sukhera[1], Syeda Mehar Raza1, Neha Rana1 and Tehreem Zafar1. Dental caries may be defined as â€Å"a bacterial disease of the hard tissues of the teeth characterized by demineralization of the inorganic and destruction of the organic substance of tooth†.(1) It is the most prevalent oral disease worldwide.(2) It is a multi-factorial disease caused by the interaction of three principal factors; a susceptible host tissue, cariogenic micro flora and diet.(3, 4) Diet especially refined sugars, is an important etiological factor of dental caries. Both the frequency and the total amount of refined sugars consumed play a significant part in the etiology of caries. â€Å"The evidence establishing sugars as an etiological factor in dental caries is overwhelming†.(5) Sugars are mostly contained in manufactured food and beverages and form an essential component of human diet.(6) Most carbonated beverages contain up to 10 tea-spoons of sugar per 12 oz. as opposed to 1-2 tea-spoons in fruit juices.(4, 7) Despite the differences in carbohydrate content, both seem to have similar cariogenic potential.(8) In addition to the high amounts of sugar, carbonated beverages also contain phosphoric, citric and carbonic acids which show a deleterious effect on enamel.(9, 10) Caffeine, which makes up a considerable portion of carbonated beverages, is a mildly stimulant drug and it may contribute to the tendency for frequent consumption of such beverages. All the aforementioned factors are responsible towards the rapid initiation and progression of caries.(11) Diet drinks which use artificial sweeteners instead of refined sugars have been popularly used in order to reduce the caloric content. Although diet drinks are considered less cariogenic than regular beverages, their greater erosive ability and the use of artificial sweeteners do not make them a healthier alternative. (12) The Aim of this Cross-sectional study was to assess the association between prevalence of dental caries and carbonated drink consumption in a population of 12 to 19 years old children from Islamabad and Rawalpindi. Materials and Methods: A questionnaire-based cross-sectional study was conducted at the Islamic International Dental Hospital, Islamabad during the month of June. The study comprised a questionnaire survey followed by a visual oral examination. Sample: The participants comprised a convenience sample of 12-19 years old adolescents who were visiting the hospital at any time during 16th to 20th June. 1st year BDS students who fell in the above mentioned age bracket were also included in the sample. The participants were mostly residents of Islamabad and Rawalpindi. Sample size was chosen to be 50. Verbal consent was obtained from each participant and his/her guardian beforehand. Questionnaire: A questionnaire was completed through a face-to-face interview with each participant which helped in achieving a 100% response rate. The Questionnaire consisted of three sections. Section A dealt with the oral hygiene habits and the beverage consumption habits of participants. In Question 1, the frequency of intake of different beverages was recorded by using a scale of 5 values; Never, Rarely, Once a week, 1 glass daily and 2 or more glasses daily. In the next set of questions, the participants were asked about (Q2) their preferred time of drink consumption (at mealtimes or between meals); (Q3) their preference of either regular or diet drinks and (Q4) the use of straw. Questions 5-7 assessed their oral hygiene knowledge. Section B dealt with the socio-demographic details and section C recorded the DMFT score of each participant. Clinical Examination: After the interview, each participant was orally examined by a 2nd year BDS student. The examination took place under a tube-light with the participant seated in a normal chair. No mouth mirror or CPI probe was used to assist in the diagnosis of caries. Only a tongue depressor was utilized by the examiner. The severity of caries was assessed via the DMFT index. A tooth was considered decayed (D) if a carious lesion was visibly appreciated; missing (M) if extracted due to caries and filled (F) if a restoration was seen. A restored tooth with recurrent decay was also counted as (D).(13) Data Analysis: Statistical Package for Social Sciences (SPSS) Version 17.0 was used to enter, organize and analyze the data. The effect of different variables; frequency and time of consumption of drinks, demographic factors and oral hygiene habits on the DMFT scores of participants was analyzed by deriving frequencies, means and standard deviations. Results: Results were obtained for the sample of 50 participants by analyzing the data from their completed questionnaires and dental examinations. The sample included 19 males (38%) and 31 females (62%). Out of the total number of participants, 15 (30%) were from the age group of 12-14 years, 14 (28%) from the 15-17 years group and 21 (42%) from the 18-19 years age group. Table 1 displays the number and percentages of participants in relation to beverage consumption and their sociodemographic details. In terms of daily consumption, milk and juices were the most popular drinks (n=35, 70%), while carbonated drinks were consumed by only 17 (34%) participants on a daily basis. In the younger age group of 12-14 years, 93% (n=14) preferred carbonated beverages whereas, coffee and juices were the main preferences of the other two groups (15-17 years, 18-19 years) being consumed by 100% (n=14) and 95% (n=20) of the participants respectively. Table 1: Frequency distribution of different types of drinks as per consumption frequency and sociodemographic factors. (n=number) Table 2 illustrates the prevalence and severity of dental caries in relation to different types of beverages consumed. Among the participants who consumed juices, 68% (n=32) had caries in contrast to the 62% (28) who consumed carbonated drinks. Caries severity for carbonated drinks was highest with almost 7% (n=3) participants having recorded DMFT of more than 4. Table 2: Prevalence and severity of dental caries in relation to consumption of different beverages. (n= total number of consumers of a particular drink. Percentage frequencies are given in brackets) Table 3 shows the effect of different variables on DMFT score including time of consumption of carbonated drinks, use of straw, drink type, oral hygiene habits and demographic details. Around 56% (n=28) of participants reported consuming carbonated drinks at mealtimes. However, their DMFT score was unexpectedly higher than those who consumed their carbonated drinks between meals (36%, n=18). Diet drinks were preferred by only 4% (n=2) of the participants and their caries experience was low as compared to those who consumed regular drinks (94%, n=47). According to the findings, 30% (n=15) of participants used a straw during consumption and had a much lower DMFT score of 1.07 ( ±1.22) in contrast to the 1.76 ( ±1.82) score for those who did not use a straw (n=34, 68%). Frequency of brushing showed a significant effect on the DMFT score by decreasing it with each increase in frequency. In terms of gender, mean DMFT score of females was higher (1.77 ±1.76) than that of males (1.31 ±1.60). Among the three age-groups, the 15-17 year age group showed a slightly higher caries experience than the other two groups. Table 3: Effect of carbonated drink related variables and demographic factors on mean DMFT score. Mean DMFT of the sample was 1.60  ± 1.702. Table 4 and Figure 1 illustrate the frequency percentage of each component of DMFT Index i.e. of Decayed (D), Missing (M) and Filled (F) in the study sample. Out of the total DMFT score of 80, ‘Decayed’ component had the highest frequency percentage (n=60, 75%), followed by ‘Filled’ (n=17, 21%) and ‘Missing’ (n=3, 4%) components, respectively. Table 4: Distribution frequencies of Decayed (D), Missing (M) and Filled (F) components in the whole sample as well as of the cumulative DMFT. Figure 1: Distribution of each component of DMFT in the sample. Figure 2 illustrates the relation of frequency of carbonated drink consumption with mean DMFT scores of participants. Participants who â€Å"Never† consumed carbonated drinks had a mean DMFT score of 2. Whereas, participants who consumed carbonated drinks â€Å"rarely†, â€Å"once a week† or â€Å"one glass daily† had mean DMFT of 1, 1.52 and 1.92 respectively. â€Å"1.60† was the recorded mean DMFT of those who consumed two or more glasses of carbonated drinks daily. Figure 2: Bar chart illustrating frequency of carbonated drink consumption per mean DMFT scores. Discussion: A strong association between carbonated beverages and dental caries has been indicated by many previous studies (11, 14-16) while a few indicate a much weaker association.(17, 18) We assessed this hypothesis by conducting a cross-sectional study in a sample of 50 participants from Islamabad and Rawalpindi. The results from our study found no association between carbonated drink consumption and dental caries experience. Those participants who had ‘Never’ consumed carbonated drinks showed the highest mean DMFT. Caries prevalence and caries severity in relation to carbonated drink consumption was high, and similar to that for juices indicating similar cariogenicity.(8, 19) Mean DMFT of those who consumed carbonated drinks ‘at mealtimes’ was surprisingly greater than of those who consumed ‘between meals’; a direct contrast with a previous study from Slater P. et al.(20) Results from the current study showed that the mean DMFT decreased with the use of a straw during consumption. This is in accordance with a study by Tahmassebi et al. which proved that if juices were consumed through a straw, there was a less pronounced pH drop in plaque.(21) Since carbonated beverages and juices possess similar cariogenic potential, the same situation might be true for carbonated beverages. Oral hygiene (frequency of tooth-brushing) had a strong effect on dental caries experience. DMFT was highest for those who did not brush daily and lowest for those who brushed thrice a day. This pattern is in congruity with the fact that despite the intake of sugary drinks, oral health is an important factor in the etiology of dental caries especially with the advent of fluoridated toothpastes.(22) Mean DMFT of females was found to be higher than that of males. This may be due to the uneven distribution of males (38%) and females (62%) in our study sample or it may also indicate that dental caries is statistically dependent on gender to some extent, as proven by earlier studies.(3) Relation of social status with beverage consumption patterns, oral hygiene, DMFT etc. could not be derived because of an error in the designed questionnaire. To check the social status of participants, we added the option of â€Å"Occupation† but neglected to specify whose occupation we were asking for i.e., of the guardian/parent or of the participant. This lead to a confusion on both the participants’ and the interviewers’ part resulting in incorrect information to be recorded on the forms. Mean DMFT of the sample was found to be slightly greater than that reported by WHO in 2003.(23) The ‘Decayed’ portion formed a major component of the overall DMFT score, followed by the ‘Filled’ and ‘Missing’ components, indicating that majority of the children do not undergo treatment due to various reasons e.g. high costs of treatment, negligence to oral heath etc. This trend was also observed in a cross-sectional study carried in Karachi.(24) Study Limitations: It is necessary here to discuss the limitations faced in our study. We employed a cross-sectional design in determining the beverage intake patterns and oral health conditions of the participants. However, use of cross-sectional data to establish cause (carbonated beverages)-and-effect (dental caries) relationship does not draw valid conclusions. Longitudinal study design should therefore, have been employed.(24, 25) Furthermore, the questionnaire that we used in our study did not provide detailed information regarding fluid intake patterns (e.g. of water).(15) Sample size and sampling technique used in our study was inadequate to cover the characteristics of the whole population of Islamabad and Rawalpindi.(26) Protocols for determining the carious lesions(27) were not strictly followed during the dental examinations. For example, a CPI probe and mouth mirror was not employed to assist in the diagnosis of caries. Radiographs were also not used during the examinations. The probability of surface stains being counted as carious lesions therefore, cannot be eliminated. Conclusion: No association was found between carbonated beverages consumption and dental caries through our findings. Dental caries was found to be associated with various other factors such as oral hygiene, methods and time of beverage consumption, gender, age, etc. Further research studies, particularly of longitudinal design, should be carried out are before any conclusive results can be derived. A more detailed dietary questionnaire should be employed to ascertain the complete dietary patterns of an individual throughout the day. Following guidelines should be followed while consuming carbonated or any other cariogenic beverages.(12) Drinks should ideally be consumed at meal times and via a straw to minimize direct contact with teeth. They should not be swirled or swished in the mouth. Tooth brushing immediately after consumption should be avoided. Neutralizing foods (milk, cheese and water) should be consumed immediately after beverage consumption. Abbreviations: DMFT = no. of Decayed, Missing and Filled Teeth; WHO = World Health Organization; CPI probe = Community Periodontal Index probe. References: 1.Soames JV, Southam JC. Oral pathology: Oxford University Press; 2005. 2.Poul Erik Petersen, Programme WOH. The World Oral Health Report 2003: continuous improvement of oral health in the 21st century the approach of the WHO Global Oral Health Programme. 3.ALI LEGHARI M, TANWIR F, ALI H. DENTAL CARIES PREVALENCE AND RISK FACTORS AMONG SCHOOL CHILDREN AGE 12-15 YEARS IN MALIR, KARACHI. Pakistan Oral Dental Journal. 2012;32(3). 4.Peter S. Essentials Of Preventive Community Dentistry: Arya (Medi) Publishing House; 2008. 5.Sheiham A. Dietary effects on dental diseases. Public health nutrition. 2001;4(2b):569-91. 6.Sayegh A, Dini E, Holt R, Bedi R. Food and drink consumption, sociodemographic factors and dental caries in 4–5-year-old children in Amman, Jordan. British dental journal. 2002;193(1):37-42. 7. : American Beverage Association; [cited 2014 10/9]; Available from: www.ameribev.org/minisites/products/. 8.Meadows-Oliver M, Ryan-Krause P. Powering up with sports and energy drinks. Journal of Pediatric Health Care. 2007;21(6):413-6. 9.Jarvinen V, Rytomaa I, Heinonen O. Risk factors in dental erosion. Journal of Dental Research. 1991;70(6):942-7. 10.Owens B, Kitchens M. The erosive potential of soft drinks on enamel surface substrate: an in vitro scanning electron microscopy investigation. The journal of contemporary dental practice. 2006;8(7):11-20. 11.Majewski RF. Dental caries in adolescents associated with caffeinated carbonated beverages. Pediatric Dentistry. 2001;23(3):198-203. 12.Tahmassebi J, Duggal M, Malik-Kotru G, Curzon M. Soft drinks and dental health: a review of the current literature. Journal of dentistry. 2006;34(1):2-11. 13.Cappelli DP, Mobley CC. Prevention in clinical oral health care: Elsevier Health Sciences; 2007. 14.Cheng R, Yang H, Shao M-y, Hu T, Zhou X-d. Dental erosion and severe tooth decay related to soft drinks: a case report and literature review. Journal of Zhejiang University science B. 2009;10(5):395-9. 15.Lim S, Sohn W, Burt B, Sandretto AM, Kolker JL, Marshall TA, et al. Cariogenicity of soft drinks, milk and fruit juice in low-income African-American children. Journal of the American Dietetic Association. 2008;139(7):959-67. 16.Sohn W, Burt B, Sowers M. Carbonated soft drinks and dental caries in the primary dentition. Journal of dental research. 2006;85(3):262-6. 17.Marshall TA, Levy SM, Broffitt B, Warren JJ, Eichenberger-Gilmore JM, Burns TL, et al. Dental caries and beverage consumption in young children. Pediatrics. 2003;112(3):e184-e91. 18.Vartanian LR, Schwartz MB, Brownell KD. Effects of soft drink consumption on nutrition and health: a systematic review and meta-analysis. American journal of public health. 2007;97(4):667-75. 19.Birkhed D. Sugar content, acidity and effect on plaque pH of fruit juices, fruit drinks, carbonated beverages and sport drinks. Caries research. 1984;18(2):120-7. 20.Slater P, Gkolia P, Johnson H, Thomas A. Patterns of soft drink consumption and primary tooth extractions in Queensland children. Australian dental journal. 2010;55(4):430-5. 21.Tahmassebi J, Duggal M. The effect of different methods of drinking on the pH of dental plaque in vivo. International Journal of Paediatric Dentistry. 1997;7(4):249-54. 22.Burt BA, Pai S. Sugar consumption and caries risk: a systematic review. Journal of dental education. 2001;65(10):1017-23. 23.Caries for 12-Year-Olds by Country/Area [database on the Internet]. Available from: www.mah.se/CAPP/Country-Oral-Health-Profiles/According-to-Alphabetical/CountryArea-P/. 24.Dawani N, Nisar N, Khan N, Syed S, Tanweer N. Prevalence and factors related to dental caries among pre-school children of Saddar town, Karachi, Pakistan: a cross-sectional study. BMC Oral Health. 2012;12(1):59. 25.Moynihan P, Petersen PE. Diet, nutrition and the prevention of dental diseases. Public health nutrition. 2004;7(1a):201-26. 26.Convenience Sampling. Available from: https://explorable.com/convenience-sampling. 27.A Textbook of Public Health Dentistry: Jaypee Brothers, Medical Publishers; 2011.

Eagle Machine Company Essay

EAGLE MACHINE COMPANY The Eagle Machine Company has fallen on bad times. Eagle, a maker of specialty restaurant equipment, has sales totaling $72 million, but sales are declining while costs continue to increase. If things continue in this direction, Eagle soon may have to close its doors. At a special management meeting, the president lays it on the line! He demands that the firm break even in the remaining quarter of the year. For next year, he calls for profits of 5 percent, a 20 percent increase in sales, and deeper cuts in labor, material, and overhead. Later in the day, the president calls Sally Stone, director of supply management, in for a discussion. â€Å"Sally, I want your supply management people to carry the ball at the start of the game. We can’t get sales moving for six months. But you can improve your housekeeping—and Eagle’s profits—right away. Just think what you can do to that chart! Every penny you save is profit! So take a close look at what you buy. I don’t care how you make your savings—by negotiations, inventories, imports, anything. But put the screws on tight—right away! â€Å"Start with inventories, they’re sky-high. So get together with manufacturing on a 10 percent cut! We’ve got $12 million worth of materials stashed away around here, and a 10 percent cut would save at least $300,000 a year in carrying charges. At the same time, get your payroll and operating expenses down 10 percent. That is in line with our companywide cutback. I know this hurts, Sally, because you’ve got some mighty fine people here in supply management, but we can’t be sentimental these days. Our overhead has got to come down—or we’re dead! â€Å"I’m having an executive committee meeting in one week. Have your plans ready by that time! We’re betting on you, Sally. Sally reports to the president, as do other department heads. Sally learns from inventory control that raw stock inventory is $12. 2 million. The marketing manager controls finished goods stocks. Sally wonders how she can deliver the cost reduction and still keep her department and supplier relations in shape for the long pull. 1. What actions should Sally take to reduce inventories by 10 percent? 2. What dangers, if any, are there in reducing inventories? 3. In what ways could the cost of goods purchased be reduced? 4. What position should Sally take on the president’s plan to reduce the supply management payroll by 10 percent?

Old Man and the Sea Essay Topics - the Conspiracy

Old Man and the Sea Essay Topics - the Conspiracy Getting the Best Old Man and the Sea Essay Topics The principal area of the story takes place in the sea. At first glance, it appears to be a simple tale of an old Cuban fisherman who catches an enormous fish, only to lose it. It is set in a small fishing village near the Cuban coast. It features a stubborn old man who used to be a great fisherman. What the In-Crowd Won't Tell You About Old Man and the Sea Essay Topics It doesn't matter to us, whether you're too busy on the job concentrating on a passion undertaking, or simply tired of a seemingly infinite stream of assignments. The thesis of this essay is that there are numerous obstacles in life that ought to be overcome. Naturally, society can be cruel and unsympathetic sometimes, but whenever faced with adversity, an individual should discover a means to play on. You should have your reasons, and our primary concern is that you find yourself getting an excellent grade. Finding the Best Old Man and the Sea Essay Topics Before he got old he was an extremely superior fisher and might catch loads of fish. The fish is strong, however, and doesn't come up. To die battling such an effective fish wouldn't be dishonorable. The marlin nibbles around the hook for some moment, refusing to select the bait fully. In the end, an individual has the ability to identify his own method of self-satisfaction. Age isn't an element in their relationship. Santiago's character is an excellent model for us. Indeed, doubts are portions of the pure mechanism of evolution inherent to each human being to pinpoint what's the ideal cause for a specific person. Choosing our service, you will realize that studying can be simple if you gain from the help of capable experts. Santiago states he isn't religious, but he's nonetheless acquainted with at least some Catholic prayers and practices. If you're searching for a wide range of books old man and the sea thesis ideas in numerous categories, have a look at this website. This isn't an instance of the work generated by our Essay Writing Service. What You Must Know About Old Man and the Sea Essay Topics Perhaps my mythology isn't right. This illustration of imagery is particularly good because we've got all cut ourselves and seen our own blood dry, so we are able to really picture this scene because of the familiar imagery. You're a metaphor for life. You're a metaphor for everyday bread. The Secret to Old Man and the Sea Essay Topics At the close of the story, it's the reader who must conclude whether he's rewarded or not. Que va, the boy says, There are several great fishermen and some fantastic ones, but there's only you. His story becomes everybody's story and, being such, becomes genuinely uplifting. The novel is quite picturesque. He comes face to face with the largest marlinof all moment. It is identical with life. Then whenever the luck comes you're ready. The movie uses 29, 000 images he along with his son, Dimitri, painted on glass over two decades. Marlin is a great rival of the novel and he symbolizes the previous chance that may be offered to people. Hemingway was well into his career right now and had lots of money yet he wasn't delighted. In any case, Hemingway demonstrates that each and every man however simple he can seem carries a fantastic luggage of philosophical views, concepts and expresses the huge scope of feelings.

The Goods Service Tax In Malaysia - Free Essay Example

Sample details Pages: 16 Words: 4754 Downloads: 1 Date added: 2017/06/26 Category Statistics Essay Did you like this example? IS THE INTRODUCTION OF THE GOODS SERVICE TAX (GST) IN MALAYSIA GOOD OR BAD? Chapter 1 1.0 INTRODUCTION. In the new global economy, more companies are operating cross border, and as such are faced with the need to deal effectively with many different taxes, often in many different countries, each with different rates, ruling and application. Coupled with this, the regulatory environment is increasingly challenging. The IMF has been trying to push for all countries to adopt the Goods Service Tax (GST), or also known in certain countries as Value Added Tax (VAT), so as to create a more level playing field amongst trading nations. Direct taxes have in the past been used to camouflage à ¢Ã¢â€š ¬Ã‹Å"protectionismà ¢Ã¢â€š ¬Ã¢â€ž ¢ policy of certain countries. High tariff on certain product like motorcar has prevented healthy competition amongst trading nations. The general populations of that country are left without a choice but to consume the local products, as imported products have become more expensive with the high tariff. Often, because of this, the local products tend to be inferior in quality as there is no real incentive to compete. Don’t waste time! Our writers will create an original "The Goods Service Tax In Malaysia" essay for you Create order In the 2005 Budget, the Government of Malaysia announced that GST will be implemented on Jan 1 2007 to replace the current sales and service tax (SST). Following public outcry, on 22 February 2006 it announced a deferment to allow lead time to businesses for potential changes in processes, development of software and personnel training. The first reading of the GST Bill was tabled in December 2009 and the second and third reading is expected in April 2010. The Prime Minister recently announced that the increase in revenue expected from the introduction of GST will be used mainly to finance the hike in Civil Servantsà ¢Ã¢â€š ¬Ã¢â€ž ¢ salary and to finance other infrastructure works for the benefit of the nation at large. Problem Statement Is GST really needed for Malaysia? If so, how does it affect the general public and the country as a whole? The aim of this paper is to discuss and bring to attention the problems which we might face with the implementation of the GST, or if we are to remain status quo with the SST. Chapter 2 Literature review The Ministry of Finance presented the following information to highlight on GST. It stated that it would be part of the overall tax reform to overcome the inherent weaknesses in the SST and to reduce the reliance on revenue from direct taxes and petroleum. GST is a more efficient and effective tax system as it is self policing and has an in-build cross checking features. It enhances tax compliance and deals with less bureaucracy. It is also a more stable source of revenue compared to income tax and less susceptible to economic downturn due to the consumption nature of the tax. The main types of taxes are direct and indirect taxes. Direct taxes are: Corporate Tax, Personal Income Tax, Real Property Gains Tax and Stamp duty whilst indirect taxes are Tariff (or Customs Duty), Excise Tax, SST (currently practiced in Malaysia) and GST. Contribution from petroleum revenue to total revenue increased from 29.1% (1990) to 40.1% (2008). The current high petroleum revenue is not sustainable as it is a depleting resource therefore and alternative source have to be sought. With the present average birth rate of 2.2, it is expected that by 2030, 12% of the population will be above 60 years old which almost double the current number. The working population paying taxes will therefore reduce, putting a greater burden on a smaller group of people. GST is a broad-based tax that distributes the burden of taxation among a larger section of the population based on consumption. GST preserve the incentive to work and encourages enterprise as it is not a progressive income tax. The tax rate does not increase according to income level; it is flat at the determined rate. It is levied at the production and distribution stages, thereby incorporating a self-policing mechanism that facilitates administration and makes it more difficult to avoid or evade. This further reduces the possibility of revenue loss through understatement of tax evasion. The GST model implemented in Malaysia is not expected to have cascading, or pyramiding, effect as the tax on a particular good depends upon its final value, and not the number of production and distribution channel it passes through. Furthermore, the output tax to be paid will be offset against the input tax, and there is no GST levied over GST. GST is expected to provide a more stable source of revenue as consumption is less affected by economic cycles compared to income tax. It can be an effective tax on the à ¢Ã¢â€š ¬Ã‹Å"shadow economyà ¢Ã¢â€š ¬Ã¢â€ž ¢, as those involved would consume, and thus pay indirect taxes through GST. It is likely that those involved in such activities would buy luxury goods, which would be subjected to GST. The government is cutting its operating expenditure for 2010 by 13%. This shows it is aware of the growing deficit that has widened due to the stimulus package. Recently, Fitch rating agency has cut the rating of the ringgit, which may cause imported inflation if it depreciates, and the International Monetary Fund commented that the GST needs to be implemented urgently. Malaysiaà ¢Ã¢â€š ¬Ã¢â€ž ¢s budget 2010 reports on GST; is that, it is currently at the final stage of completing the study on the implementation, where analysts are measuring the social impact of its presence in Malaysia. The Malaysian government said that it could be possible for them to implement this in the near future. Looking at Malaysia in a broader scale, GST will not only affect big businesses, but small and medium enterprises (SME) as well. Although there were nimble of past information saying that a food outlet can only charge GST if ità ¢Ã¢â€š ¬Ã¢â€ž ¢s annual turnover is above RM3 million (3,000,000 Ringgit Malaysia), the GST compliance requirements and thresholds has not been officially announced. If we were to take into account GSTà ¢Ã¢â€š ¬Ã¢â€ž ¢s implementation into goods and services, we have to assume that it will happen to all stages of the supply chain; which means from the purchase of raw materials or start-up goods all the way to end-user (consumer ready) products available for sale. Ultimately in a product, GSTs charged to every level are passed on to the next person and ultimately, the consumer. A Tax Review Panel was formed in middle of 2005, and it has come out with a Discussion Paper intended for businesses to understand the basic administrative requirements and procedures when GST is implemented so that they know the impact of GST. Secondly, the Tax Review Panel invites the business community and other relevant organizations and associations to review the proposal in that paper. Thirdly, by having a public consultation, it provides an appropriate forum for both the public and private institutions to exchange views with members of the Tax Review Panel so as to understand the rationale behind the proposals initiated. The GST was supposed to be implemented in Malaysia in the year 2007; however the government has to defer the move due to critical reviews by certain quarters. After losing four States to the opposition, it has to tread on a careful path in order not to lose more public support. It cannot afford to make any more major mistake in the wake of its dismal performance in the last General Election. GST is generally known as a tax system which results in regressivity (i.e. people with less pay a greater share of their resources than those with more), in contrast with the ideal aim of progressivity which is generally sought when implementing a tax. It is sometimes argued that a GST system does not work in a poor region such as Africa, where most countries have heavy external debt burdens, malnutrition, civil wars and lack of food and medicines which often result in inhuman living conditions. Nevertheless, with the support of the IMF, VAT/GST systems were designed in many African countries to combat or at least alleviate the adverse effect of VAT/GST regressivity by having a list of exemptions and zero-ratings which apply (generally speaking) to basic foodstuffs and other basic necessities. GST is not always simple to administer, contrary to what the advocates of GST would want countries to believe during the transformation stage. Unless a proper GST administration, supported by modern technology and electronic communication systems can be implemented, GST administration will inevitably be costly for both the Revenue Authorities and the business sector. The output/input mechanism of the GST system, coupled with GST refunds, may provide the ideal opportunity for fraud where corrupt officials and unscrupulous businesses exploit weaknesses in the system. This again results in a defensive attitude from the Revenue Authorities, resulting in bad communication, cash flow and other GST cost. In 1992, a Free Trade Agreement (FTA) was signed which reduced import tariffs between ASEAN member countries. In the first three years of the FTA, exports amongst the ASEAN countries grew from US$43 billion to US$80 billion. In 1997, the leaders of ASEAN adopted the vision to build a stable, prosperous and highly competitive economic region, in which there is a free flow of goods, services and investments, a freer flow of capital, equitable economic development and reduced poverty and socio-economic disparities. The plan is to remove all tariffs for the six more developed countries by 2010 and for all countries by 2015. The summit also progressed the efforts to integrate ASEAN with the much larger economies of Asia- Pacific, specifically China, Japan, South Korea, India, Australia, and New Zealand. China signed a pact to introduce the worldà ¢Ã¢â€š ¬Ã¢â€ž ¢s largest free trade zone by 2010, covering almost two billion people. Japan signed a similar agreement to take effect by 2012. India agreed to join in by 2011. Australia and New Zealand have agreed to talks starting next year to free up trade within a decade. The master plan is to have a free trade zone that can compete with the US and EU. In South East Asia, Malaysia remains one of the few countries yet to adopt the GST system, which would indirectly be in the way, if we want to be part of this master plan. In Malaysia, it was announced that essential goods and services will not be subjected to GST, but fears that GST will spark a chain reaction that will increase the prices of most non-controlled items should not be dismissed. We have seen numerous examples of when there is an increase in a certain commodity; it sparks a price rise in most goods and services. For example, when the petrol price increased to RM2.70, prices of most goods, foods and services were hiked. But after the petrol price dropped, there has not been a substantial correction in the prices of goods, food and services. The relevant ministries are powerless to mitigate the situation and curb the necessary inflation. A recent example is on the removal of the subsidy on white bread resulting in price increase of one loaf of bread by 20 to 30 cents. The Deputy Domestic Trade, Cooperative Consumer Affairs Minister can only comment that the price adjustment was not necessary, urge traders to practice corporate social responsibility and call on the consumers to execute their power in hand. All these statements will not effectively curb excessive profiteering and traders taking opportunity to increase the price of goods and service. The public would want to know how the government intends to avoid the similar predicament What is GST and how does it work? GST is a consumption tax charged on a wide range of domestic international products, goods and services. Ità ¢Ã¢â€š ¬Ã¢â€ž ¢s a broad-based tax imposed on every level of a product, from raw materials all the way to finished goods. The proposed implementation of GST will replace the current Malaysian service tax and sales tax. Broadly, GST works by offsetting GST paid on purchases (input tax) against GST due on sales or supplies made (output tax). This is referred to as the credit offset mechanism. The multi tier stages of tax helps to ensure that GST paid by businesses for purchases does not end up being a permanent cost. However, the consumer ultimately bears the burden of the tax. Conceptually, GST is imposed on the value added to goods or services by each separate processor in the production and distribution chain. This can be seen in the simple illustration below. GST to Government RM 4 + RM2 = RM6 (i.e. 4% x RM 100) i.e.4% x RM 150 = RM6 Output tax i.e. 4%x150 Less RM4 Input tax RM2 Net 4% is the assumed standard rate of GST. It is assumed that the entire output is taxable and all input taxes are creditable. FINAL CONSUMER Cost to consumer = RM 156 SUPPLIER Selling price = RM100 GST(4%) = RM 4 Total = RM 104 MANUFACTURER Cost = RM 100 Value added = RM 50 Total = RM 150 GST (4%) = RM 6 Total = RM 156 2.1 SOME CONCERN ABOUT THE INTRODUCTION OF GST. There were some concerns that Malaysians could suffer even more with the introduction of the Goods and Services Tax (GST). GST-driven inflation would be a calamity that the struggling lower-income group could do without. The GST Bill was tabled in Parliament at the end of the Budget sitting that ended on 17 December 2009. At its first reading, the bill was just mentioned, but there was no explanation of the bill or any debate. The second reading is when the bill is open for debate and proposed amendments. This may come as early as March 2010 for the GST Bill. Once approved, the new tax can be implemented as early as 2011. The table below lists the governmentà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax revenue for 2008 which contributed RM112.9 billion or 70 per cent of total government revenue. Government Tax Revenue in 2008 Personal Income Tax  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   RM 15.0 bil Company Tax  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   RM 37.7 bil Petroleum Tax  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   RM 24.2 bil Export and import duties  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   RM  Ãƒâ€šÃ‚   5.4 bil Excise duties  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   RM 10.7 bil Sales and Services Tax  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   RM 11.7 bil As shown in the table, the biggest source of tax revenue is company tax, which at 26 per cent of declared profits, currently brings in RM37.7 billion into government coffers. Petroleum tax makes up the second biggest tax item while the tax levied on the 1.5 million individuals who are now currently paying personal income taxes in Malaysia makes up the third biggest. All these taxes are deemed progressive for they tax the richest individuals and the companies that are making profits. Progressive taxes do not burden the poorer sectors of society. Progressive taxes tend to equal out income differences between the rich and the poor in society. It was argued that regressive tax regimes, on the other hand, burden the poor. Sales taxes are generally regressive as they tax consumption and not income. But sales tax in Malaysia has different rates for different types of goods and the government can make them less regressive by levying sales taxes exclusively on good that are consumed by the richer sectors of society such as expensive cars, big houses, overseas travel, expensive restaurants and other luxury items. The Goods and Services Tax, however, is perceived to be even more regressive for it is levied at a flat rate on a very wide range of products including many items that the poorer people need to buy. It might lead to a rise in prices and would definitely hit the poorest the hardest.   As in most countries with the GST in place, a reduction of corporate tax and personal tax will follow suit. This then, is seen as the real reason that the GST is being brought in à ¢Ã¢â€š ¬Ã¢â‚¬Å" to make Malaysia more à ¢Ã¢â€š ¬Ã…“business friendlyà ¢Ã¢â€š ¬? by cutting corporate tax (which has already been reduced markedly from the 40 per cent level in 1988 to its current 26 per cent). 2.2 LACK OF INFORMATION AND CONFUSION ON GST. The piecemeal release of information is creating great concern among the people and in the business sector. For example; Will the authorities furnish an extensive list of item that will be charged GST, and what will be exempted? If a product, like rice or chicken is exempted, does the exemption apply across the board regardless of the form of the product? For example, is cooked rice or cut, frozen or marinated chicken also exempted? What is the difference between exempt and zero-rated GST? Will there be any reduction in personal and corporate tax? What changes will be made to the sales and service tax? There is a perception that as GST is a multistage tax, it would result in higher effective tax rate than 4%. As GST is very technical, most people are unaware how it will impact them. When will the GST rate be reviewed? Recent media statement on its impact did not improve opinion on the introduction of GST. It is reported that under the sales and services tax system, the burden on the poor is 2.38%, but under the GST it will be 2.17%. For the higher income group, the tax burden will be reduced from 13% to 2.74%, according to the Finance Ministry. The overall savings for households will be between RM14.52 and RM346.92 yearly. This clearly contradicts other statement from politicians, and the public perception, that the GST will be inflationary. But as no further details are provided on how the savings are arrived at, public sentiment remains negative on GST. CHAPTER 3 EXPECTED IMPACT OF GST 3.1 Impact on the people in the street. The public is generally concerned that the introduction of GST will hit their wallets directly. In an initial assessment, as the GST is expected to be lower than service tax, the bill for a restaurant meal will be 1% lower as the service tax rate is 5% and GST is 4%. For other services liable to service tax, a GST rate lower than service tax should result in a slight decrease in charges if the cost of the other components in providing the service remain the same. On goods that attract sales tax, the current rate seems higher than the proposed GST, hence there might be a reduction if there is no further adjustment. Current rates are as follows; à ¢Ã¢â€š ¬Ã‚ ¢ Fruits, certain foodstuff and building materials (5%) à ¢Ã¢â€š ¬Ã‚ ¢ General goods, including motor vehicle (10%) à ¢Ã¢â€š ¬Ã‚ ¢ Liquor and alcoholic drinks (20%) à ¢Ã¢â€š ¬Ã‚ ¢ Cigarette and cheroots (25%) For hawkers; even though they do not have a turnover of RM500,000 yearly, so are not required collect GST, the material procured, for example, noodles, fish balls, processed meat, chicken, equipments for the stall may be subjected to GST, resulting in price hike. But without detailed knowledge or mapping, or even information on the duties charged, the people are uncertain whether the prices of goods and services will remain stagnant, increase or decrease. 3.2 IMPACT ON BUSINESSES. The implementation of GST is expected to impact business in the following manner: Compliance costs are expected to be incurred as there is requirement to track the input tax and output tax to determine refund or tax to be submitted. Even though some Malaysian companies are already paying sales tax or service tax, there was no input tax to be monitored and accounted for to offset against output tax. Business process and procurement need to be mapped out, especially with respect to suppliers and promotional items. For example, a new car attract GST, but items provided for free during promotion like sports rims or a GPS system à ¢Ã¢â€š ¬Ã¢â‚¬Å" may not be eligible for an input tax claim. Likewise the corporate souvenirs and hampers given out by businesses may not be eligible. The procurement department should start detailing the sales tax or the existing tax paid for their items used a raw material. As the GST is expected to be lower than most current indirect tax, there should be some potential cost savings. This is also to avoid being overcharged by supplier that intends to add the GST over the existing price of its supplies after sales tax, there should be some potential cost saving. Human resource factor: New staff may need to be employed to ensure a business is compliant and conversant with the GST requirement. As most staff have not been exposed to GST, training needs to be conducted. Accounting system and account payable: The business would require an appropriate accounting system to keep track of the GST amounts. Most systems could be upgraded, and it is important to notify software vendors to test run the data to avoid any potential complication. Cash flow management: Businesses should be aware that output GST may have to be settled before settlement of sales invoices by customer. Meanwhile, payables on which input tax has been claimed but remains unpaid after six months have to be accounted as output tax and are to be reclaimed as input tax only after payment is made. Businesses are concerned about the timeliness of the refund process as delays would results in a higher working capital cost. In addition, businesses that have thin margins are worried about the speed of the refund for input tax, especially if the business is mainly exported-oriented and procure its raw material locally. 3.3 OTHER IMPACTS: The expected impact on corporate and income taxes are as published in the news recently. Deputy Finance Minister Chor Chee Heung quoted that Malaysia will see a gradual reduction in its corporate and income tax rates once the proposed Goods and Services Tax (GST) is in place by mid-2011. He does not think that there was a timeline for achieving this reduction in corporate and income taxes, as this is a long-term objective of the government. Once the GST come into play, it will be a broad based tax and the trend is, once GST is implemented, corporate and income taxes will gradually be reduced. Chor also disclosed that businesses related to services such as those in the food and transportation sectors, would be exempted from the proposed GST. He gave assurance that the cost of living and lifestyle of the people would not increase or be affected with the implementation of a GST. He also added that the implementation of GST would not cause inflation. Once the GST is in, the service tax and sales tax (now imposed) would be abolished. Both taxes are quite high at 10 per cent and five per cent respectively. The GST at four per cent is considered very low. Meanwhile, the Finance Ministryà ¢Ã¢â€š ¬Ã¢â€ž ¢s Tax Review Panel Chairman, Ms. Kamariah Hussain, said there would be revenue gains of about 1.0 Billion Ringgit for the government with the GST implementation. She explained that the introduction of the GST was part of an overall tax reform in the country. With the GST, the government would have a better mix of revenue, and not be too dependent on income tax and petroleum income. Second Finance Minister, Ahmad Husni Hanadzlah had indicated that while the GST would replace the existing sales and services taxes, it would not put pressure on prices and to ease the burden of consumers, staple foods such as rice, sugar, cooking oil and flour would be exempted from it. 3.3.1 IMPACT OF GST ON SMALL MEDIUM ENTERPRISE (SME). SMEs form the backbone of the business activities of a nation. Other than encouraging the growth of new industries such as tourism and biotechnology-based industries, the Government (2004 Budget Proposals) too has singled out SMEs to spearhead domestic growth. However, there is a group of à ¢Ã¢â€š ¬Ã‹Å"unhappyà ¢Ã¢â€š ¬Ã¢â€ž ¢ people representing non-governmental organizations (NGOs) and the public who have expressed their non-approval for the introduction of the proposed GST. Their main argument is that GST favours the rich and burdens the poor at large. Their contention is that à ¢Ã¢â€š ¬Ã…“it will burden the people and contribute to the widening gap between the rich and the poor, not to mention the rise in the inflation rateà ¢Ã¢â€š ¬?. However, tax practitioner, Beh Tok Koay is of the opinion that à ¢Ã¢â€š ¬Ã…“perhaps this small group lacks an understanding of the whole system of GST. It is supposed to be broadbased and will replace the service and sales tax system, and this in turn will help to reduce income tax ratesà ¢Ã¢â€š ¬?. There could be two GST rates: a lower rate for SMEs and a higher rate for large enterprises. Imposing two GST rates is, however, difficult to administer as they provide ample room for tax avoidance and increase compliance cost. Lowering the compliance cost of GST would ease the burden of SMEs. If there is convincing data to show that the compliance cost of SMEs are lower if the accounts are computerized, then the Government could provide software packages to the licensees to enable them to correctly compute GST. Free training and seminars including visits should be extended to SMEs to enable them to have a better understanding of the compliance requirements. One other option is to exe mpt small businesses from GST altogether but such a decision too has its drawbacks. The Government has to analyze the revenue gain as compared to the compliance cost before making a decision to determine the threshold limit. With the two-year window period before GST is in force, all of us have a role to play in contributing towards the development of a better broad-based consumption tax system which ultimately would help reduce the rates of income tax. No doubt, everyone especially the SMEs will eagerly await the final introduction of the GST system and the extent of the expected income tax rate cuts. The business community, NGO and charity organization are concerned about the ability of the authorities to implement GST smoothly. Australia, for example, had to bring in foreign experts to help in rollout of GST. It would undermine investor confidence if the GST is not implemented in a structured manner with minimal hiccup. Burdening the poor and those economically vulnerable: Some 32% of the household in Malaysia have an income under RM2,000 per month. The introduction of GST without the necessary revamp of subsidies will result in a heavier financial burden on poor and low-income families. Families with an income below RM2,000 a month do not have to pay personal income tax. With GST, things that are not basic necessities toys, processed food, can food, packet drinks, and so on, could increase existing inflationary pressures. The ongoing restructuring of the subsidy will also create the tension, discomfort and dissatisfaction as people eligible for subsidy could unintentionally be left out as the government establishes and tries to refine its method of distribution. CHAPTER 4 4.0 CONCLUSION GST is unavoidable. It will just be a matter of time when it will be implemented. It may not be a perfect system, but has worked well as a revenue base for other countries. Malaysiaà ¢Ã¢â€š ¬Ã¢â€ž ¢s problem may lie more in public education, implementation and enforcement. To move forward, Malaysia has to conform to the free trade vision of ASEAN and cannot lag behind the other countries. As of today, apart from Malaysia, only Myanmar and Brunei has yet to implement the GST. GST modernises the tax system by addressing tax evasion committed by free riders who want every benefit but refuse to pay for it, or rather have others to pay for them. GST will certainly be a good platform to increase the Governmentà ¢Ã¢â€š ¬Ã¢â€ž ¢s revenue. Concerns of it being regressive can be overcome by careful and prudent classifications of zero rated supplies and exempt supplies for essential items as against standard supplies for non essential and luxury items. One good point of starting late is the ability to learn from the mistakes of others. The government has to be fully transparent in the implementation of the proposed GST. In this borderless world, news and knowledge cannot be curbed. The masses are getting more intelligent and informed. It will not be prudent for the government of the day not to move forward towards a more modern tax system. Rather than blind opposition, critics should provide examples and lessons learnt from the weaknesses of other nations in the implementation of GST or VAT. However, based from past experience, the skeptism voiced is understandable. We have heard of past Auditor General Reports on the wastage and the leakage of public funds into the pockets of the well connected; of RM 25 screw drivers being bought through tender at a price of RM200; commissions running into millions of ringgit for the purchase of Sukhov jets and submarines; and billions swallowed in the PKFZ scandal. The sums involved are astronomical. Then we have newly built hospitals that cannot be used, court room complexes with leaked ceilings and stadium roofs that collapsed in the absence of even a small earthquake. So, whether the GST will finally proved to be good or bad for the country will remain a question mark until its actual implementation. The actual salary increase as promised by the government might not be the expected pot of gold at the end of the rainbow if the GST is not properly implemented.