Evaluate the UK tax system in the context of Adam's Canon of Taxation Essay

Evaluate the UK tax system in the context of Adam's Canon of Taxation - Essay Example 2008). In UK today, there exist no published figures on this particular ‘gap’ but statistics from the Tax Justice Network (TJN) indicate that UK’s fifty largest companies have paid an average of 5.7 per cent less corporation tax than ‘expected rates’ from 2000 to 2004 (Wolfgang et al. 2008). This largely depends upon what is ‘expected’ and some of the assumptions made are questionable. For instance, in UK, TJN has associated this with excessive corporate tax allowances given to motivate investment in plant and machinery that in turn result into high levels of deferred taxation (Wolfgang et al. 2008). Today, capital allowances constitute examples of various express tax relief and incentives, which are regarded by most governments as desirable in the context of their economic policies. Recent report findings by the National Audit Office in UK identified that, around 220 of the largest UK 700 companies paid no tax at all in the years 2005 an d 2006, which led to concerns being widely highlighted in the media that there were high levels of corporate tax avoidance (Wolfgang et al. 2008). Therefore, this research paper will largely look at and make evaluation of the UK tax system in the context of Adam’s Canon of Taxation. Background to Adam’s Canon of Taxation Adam Smith is considered the father of modern economics and part of his contribution to the field of economics was presentation of four principles of a good taxation system known as Adam Smith’s Canons of Taxation (Smith and Cannan 1976; Smith and Sutherland 1998). The four principles are as follows: Canon of Equity, in the words of Adam Smith, â€Å"people of every state should pay their share in proportion to their individual abilities, which means that they should pay tax proportion to that income which they respectively get under the government security† (Jain, Kaur, Gupta and Gupta n.d, p.30). The basic assumption of this law is that , people are supposed to pay taxes according their capacity, while equity in this sense means people should demonstrate equality of sacrifice in paying tax. For instance, since the rich people’s marginal utility of money is less than that for the poor, rich people are supposed to pay more amounts in taxes than the poor people (Jain, Kaur, Gupta and Gupta n.d). Therefore the principle of justice is implicated in this doctrine (Nicholson 1928) and in the words of Adam Smith, â€Å"It will be more justified for the rich to contribute to the public expenditure not only what is proportionate to their income but more than that† (Jain and Khanna 2006, p.349). The second canon is that of certainty, where the postulation of this principle is that, there need to be a certainty regarding taxes (Das, 1993). For example, in Smith’s words â€Å"the tax which each individual is bound to pay ought to be certain, and not arbitrary and that time of payment, the manner of payment , the quantity to be paid ought to be clear and plain to the contributor and to every other person† (Jain, Kaur, Gupta and Gupta n.d, p.30). These assumptions show that, in any taxation system, individuals must know how much tax they are supposed to pa

Clinical objectives Essay Example | Topics and Well Written Essays - 250 words - 7

Clinical objectives - Essay Example Patients in the health care system who are at high risk include pediatric and elderly patients. The management should put up safety environment measures such as the orientation of patients and their visitors about the movement in the wards and rooms. Furthermore, the nurses can be within call so that they can respond fast to any fall incidences. These are some of the available safety measures at the disposal of the healthcare givers to achieve fall prevention. The healthcare administrators bear the greatest responsibilities of ensuring that the incidences of falls in their facilities are reduced. For starters, the administrators ensure that all the patients in their facilities are provided with no slip footwear that minimizes incidences of falling down. The administrators should also encourage the healthcare givers such as the nursing staff to keep reinforcing hospital regulation, such as those making sure that they attend to the patients on a continuous basis (Carroll, Dykes, & Hurley, 2010). Moreover, the administrators can influence the design stage of a health facility to ensure that systems that will be used by the patients and the healthcare givers are carefully designed. A suitably designed healthcare facility minimizes the risk of falls and in the end, it reduces the rate of fall occurrences at such

Rabbit-Proof Fence Essay Example for Free

Rabbit-Proof Fence Essay * How do the filmmakers begin the film and engage us in the story and at the beginning of the film what do you think you are seeing at first? The Australian film based on the true story about â€Å"The Stolen Generation† titled â€Å"Rabbit-Proof Fence† begins with a brief written summary about the Australian Aborigines Act of 1931. This historical information is just enough to really grasp the viewer’s curiosity before moving on to what is initially, the unidentifiable aerial footage of the endless desert plains of Australia. This is footage is only further complicated by the voice of an unknown women speaking in an unfamiliar language and the native sounding instruments fading in slowly from the background. At first, I was unsure of the geographical location, thinking it was possibly that of a sandy or muddy beach. It then crossed my mind that perhaps I had mistakenly selected a non-English version of the film which would explain the foreign language, but not the English text at the beginning. It wasn’t until the view included the unmistakably blue sky along the horizon of the desert that the location became completely recognizable and my previous thoughts were extinguished. * What impressions do you gain of life in the desert Aboriginal community?   Living among nothing more than the dry and dusty Australian plains scattered with sagebrush and a few desert trees, the film showed how desolate of a landscape the Aborigines called home. With nothing more than simple huts constructed from small sticks and branches, their homes didn’t appear to provide adequate shelter much less protection from the elements such as the unrelenting heat and sun. It was clear that their lives had been disrupted by â€Å"white† European settlers whom had depleted their lands of natural resources needed for survival, as the community was forced to rely upon government rations for food, water, clothing, etc. As seen in the film, the community rations were distributed to the native people by a â€Å"white† government worker at the Jigalong depot which gave the state every opportunity to evoke complete control over their lives. * Very early in the film, we see the eagle, Molly’s totem, her spirit bird. Her mother tells her the eagle will look after her. When does the bird appear again in the film and why? The eagle first appears in the very beginning of film as Molly stares up to the blue sky watching intently as an eagle circles overhead. Soon joined by her mother, together they both gaze up as her mother speaks to her in native tongue; she explains the meaning of the totem to Molly and its promise for protection and guidance. Then after Molly and her sisters are taken to the settlement, the eagle appears again circling overhead in her dream signaling that the time had come for the girls to make their escape. Finally, after walking over a thousand miles the two remaining sisters collapse from pure exhaustion in the endless desert when again the eagle appears in Molly’s dreams. Awakening her from near death, the eagle seemingly provides the strength and encouragement needed for Molly to contin ue on, with promise of home. Out of curiosity, I did some further research about the totem and the Aboriginal people. In the Aborigine culture each individual family has a totem with different animal symbols on it which represent their descended mythical â€Å"Being of Dreamtime†: the belief in a spiritual connection between land, animal, and man in a time before time. For indigenous aborigines the religious significance of the totem is conceptually similar to the religious significance of the cross for Christians; both carry symbolic meaning representing a spiritual life. * Why do you think that some children just accepted their fate, whereas others were desperate to escape? After being kidnapped from their family and taken to the Moore River Native Settlement, the Aboriginal children were forced to conform to the strict authority of the sisters and Mr. Neville’s staff, including the tracker. The children were warned from the beginning that if they were to attempt an escape they would be tracked and surely brought back to receive the punishments they had deserved. Those who dare attempt were immediately tracked and returned to the settlement where they would be brutally punished in front of their peers by the Mr. Neville or his staff; after which they were then locked up in the isolation room for hours or even days. For the majority of the children the fear of punishment was enough for them to accept their fate and obey the endless rules. Additionally, it seemed that for many of the children the settlement had become their home and they didn’t want to leave. Clearly this was not the case for Molly, and the other girl seen punished in the movie for sneaking out to visit her boyfriend. * What kind of activities were the children involved in to â€Å"civilize and Christianize† them? Once the children arrived at the Moore River Native Settlement they were expected to dress, speak, and behave as instructed by Mr. Neville’s staff. The children were each scrubbed by one of the sister’s before being dressed all alike in plain smocks and shoes. At the start of each meal they were required to stand and all say a uniform prayer before eating. They were required to address their elders by â€Å"Ms. or Mr.† only, able to speak only when spoken to, allowed only to speak in English instead of their native tongue which was commonly referred to as â€Å"jabber†. All the children were forced to attend classes, and church as instructed, as well as daily chores like sweeping, mopping, and sewing. * After their escape, when ever Mollly is asked where she is going, the answer is always the one word: â€Å"home†, what does this mean to Molly? For Molly, the word â€Å"home† is where she belongs, the place where her mom is, the only place she knows, the place she must return to at all costs. Unlike some of the other children who had been made to believe that the settlement was their home, and that they no longer had a mother; Molly knew better, she knew that they still had a mother. For fourteen years, wherever her family was at was â€Å"home† and she dearly longed to be reunited with the family that she loved and she knew loved her. * The girls stumble across a remote farm where they meet Mavis, another Stolen Generations Aboriginal girl who is working as a domestic helper. What evidence is there to suggest that life is very difficult for Mavis? Why was she so keen for the girls to shelter with her for the night? One of the few people that the sisters encountered on their incredibly long journey across the desolate Australian plains was a young woman by the name of Mavis. They came across a homestead where they found Mavis hanging laundry, deciding to stop and take the chance by asking for food. As the girls soon would learn, she too had been kidnapped from her family and brought to the compound where she lived until she was old enough to go to work as a domestic worker for the white family with whom she lived. Immediately upon seeing the girls, Mavis r ecognized the trio as having escaped from Moore River. She instructed the girls to wait in the brush until later that evening when she would bring them food and insist upon them staying with her for the night. That night as the girls lay fast asleep in Mavis’ bed they were woke by the white boss man attempts to crawl into bed with whom he clearly had thought to be only Mavis. After the discovery, Mavis briefly spoke with boss man before pleading with the girls to stay with her for the remainder of night out. Clearly she was fearful that if they left her bed he would return to finish what he had started. Unfortunately, despite her promise, Mavis boss did in fact call the authorities and again the girls were woke, only luckily this time narrowly escaping capture by outwitting the trackers. * Imagine you are Molly aged about thirty and the mother of two children. Tell your children what you learned from your experiences in 1931. First of all, I want to acknowledge that it is impossible for me to comprehend what Molly, or any Aboriginal child endured at the hands of the Western Australian government; I can only do my best to imagine what I would be like after such an experience. As forty four year old Molly with two children, I anticipate that I would be open and honest with my children about the events in my life while doing my absolute best to teach my chil dren about the necessity of forgiveness. I would try to explain that the actions of the Australian government were the result of ignorance and fear. It is our job as parents to prepare our children for the future and to hopefully avoid repeating the mistakes of our past; as such I feel that it would do no good to teach them to be angry or hateful towards the â€Å"white† people, but feel sorry for their ignorance. * Many Aboriginal Australians today are still suffering from the effects of loss of identity and family brought about by the practice of removing Aboriginal children. What do you understand by the word â€Å"reconciliation†? To me personally, the word reconciliation means the act of making something right that has been wronged and I don’t know if the past in instances like this can be made right. After the movie, I went on to view several other pieces about the Stolen Generations and some of the stories were heart breaking to say the least. It is very true that many Aboriginal families are still suffering today; many who have lost every bit of their real heritage as a result. It’s hard to imagine not having any idea where you came from, but it’s even harder to imagine those whose last memory of their mother was her heartbroken face as they were ripped from her arms. To have no idea what became of your people is something I can only begin to imagine. Therefore, I don’t think that there ever will be any reconciliation possible between the government and the Aboriginal people, an apology sure but the wrong will never be able to be right. What I do believe can take place, is for the Australian government to accept responsibility for the mistakes of their predecessor’s against the Aboriginal people and to provide any and all resources that may help this culture heal.

Arguments For And Arguments Against Democracy Politics Essay

Arguments For And Arguments Against Democracy Politics Essay There are many benefits or arguments that are for democracy; since the ample population is given rights and autonomy. A very important characteristic that leads to being a benefit of democracy is that it allows citizen from all walks of life to participate actively in the political proceedings of their homeland. However, there are arguments against (disadvantages of) democracy also. One of the main defects in the idea of democracy is that the authority given to the masses can also be distorted, made improper use of and become the tyranny of the ample/ majority. This can become a double-crossing issue in democracy. Benefits of Democracy It has been noted that most countries in todays era believe in the ideology of democracy and in its various theories. Some of the most powerful and advanced countries believe in democracy and follow democratic peace theory. Followers of democracy also argue that it is better to have the tyranny of the majority rather than tyranny of the minority. A research by Diplomatic Changes in the Government Democracy can offer adjustments in government without antagonism. In a democratic government, power can be moved from one party to another through the method of elections. The authority that is the hands of citizens or general public of a nation makes the decisions for its ruling power. Avoidance of Monopoly In addition, any government is restricted to an election term after which it has to compete against other parties to recover supremacy. This mean avoids monopoly of the controlling party. The reigning establishment has to make sure it operates effectively for its citizens as it cannot continue being the power unless the people re-elect the same government to come to term again. A Sense of Appreciation This instills a sense of accountability towards the people. The ruling party owes their triumph in winning the elections and coming to authority to the citizens of the country. This brings about a sense of appreciation towards the people. This appreciation can help play a role in the governments motivation to function for citizens as it is because of the votes and trust of the citizens that the party has power to rule. Sense of Contribution An important for-argument of democracy is that the people attain a sense of involvement in the process of choosing their administration for their Nation. They acquire the opportunity to speak out their observations and views by the process of voting. This gives rise to a feeling of belonging to the people and they also feel as if they belong to the society and can contribute towards its betterment. Having an upper hand during war time: A leading research by Ajin Choi (affiliated by the International Studies Quarterly 2004, Yonsei University, Seoul, South Korea), says that democracies execute better in the time of war than non-democracies, that is they are more likely to win wars than non-democracies. The author (Ajin Choi) points this chiefly to the simplicity of the policies, and the constancy of their inclinations, due to which they are better able to deal with their partners. Avoidance of famine: Followers of democracy quite freely quote the famous economist,  Amartya Sen, who believed that no operating democracy has ever managed to damage a large scale  famine  to affect its people. Disadvantages of Democracy: Until quite recently, conformist beliefs have believed that economic progress or development, predictably and with rapidness leads to democracy. Even though reality does show that almost all of the developed and rich countries of the world are democratic. But reality also shows that, the relationship between economic development and democracy is actually quite weak. The increasing number of prosperous non-democratic countries advocates that great wealth single-handedly doesnt involuntarily direct to more political liberalization. This is proved by the economic success of China and other non- democratic states in Asia. Wrong choice can be made In democratic countries, it is the ordinary person who has the ultimate right to decide their parliament and their current powers to be. Also all people are not conscious of the political circumstances of their nation. The people may not also be up to date of the political issues in their country. This can lead to a wrong decision of voting to the wrong party by the citizens. Hitler was rightly elected through democratic elections; though later he turned into a Fascist. This shows how a political leader could play with the emotions of people into blackmailing them to vote for him, ultimately misleading them into making a wrong choice. Government May Lose focus The government is bound to changes and adjustments once they are elected or re-elected, it may operate with a short-term purpose. As governments have to go through the method of election once their tenure ends and have to re-elected, they may lose focus on operating efficiently for the people and give attention to winning the elections. Masses Have Power Since majority has power- there can be a tyrannical rule of the majority which ultimately works against the minority. It has been proved by a research made by World Bank that though USA is a popular democratic country with loads of power and is one the most affluent and developed country, domestic inequality is largely seen. A huge countrywide score on the  human development index  (HDI) is partnered by the differences in health, education, and income amongst the various ethnic sets. In USA, almost every state has an  infant mortality  which is greater for the African-Americans then for local white people. Citizens might vote in favor of a party under pressure of the masses, because of the influence of people around them and because of their opinions, and end up making the wrong judgments. Though democracy tries to prevent discrimination and supports collaboration and harmonization. It also slows things down, stops those in power from committing an action that is against the majoritys wish.

Deviation from Genre in Hitchcock’s Movie, Vertigo :: Movie Film Essays

Deviation from Genre in Hitchcock’s Movie, Vertigo When a director achieves great success, as Hitchcock did, he is able to follow a formula, much like a genre does, for future success. Further, a successful director is able to do a genre movie but place his own personal touch on it; in doing so, he ignores the formula that has thus far brought the genre so much success. Knighted as the â€Å"Master of Suspense,† Hitchcock was well known for his witty dialogue and genius plot twists. But Hitchcock’s true mastery came through in his ability to enshroud one story within another. In Vertigo, Hitchcock reveals the twist, that an imposter was hired so that the real Madeleine could be murdered, halfway through the film. The bold tactic breaks the formulaic structure we expect from a murder mystery, in which solutions always come at the end. It risks unsettling the viewer, particularly on an initial viewing of the film. However, by dispensing with formula, Hitchcock shifts the emphasis of the story from murder to character, a potentially deeper subject than the typical whodunit conundrum. It is after this revelation that Hitchcock’s true movie shines through. The mystery is solved for the audience, but James Stewart’s character â€Å"Scotty† is still haunted by the memory of his possessed love. His possession takes him so far that he attempts to remake a woman (Judy) that reminds him of his beloved Madeleine into the actual woman. With the movie now a â€Å"love† story, Hitchcock was able to elude yet another genre. His twisted approach on a relationship based on obsession with a dead woman garners pity for both Judy, who is something of an accomplice to the murder of the real Madeleine, and for Scotty, who actually fell in love with the woman he is trying to make into a woman he never met. And so Hitchcock is able to pose a stunning question: Did Scotty fall in love with Judy or her impression of Madeleine? This answer is impossible to know, with Scotty never having met the real Madeleine or getting the chance to know Judy for who she is b ecause she ironically falls to her death just as Madeleine did. It is the very departure from genre that may warrant the success of a film. Perhaps the formula has been done too many times, leaving the audience unfulfilled, or the very topic no longer holds any interest.

Billy Pilgrims Coping Mechanism for PTSD in Kurt Vonnegut’s Slaughterhouse-Five :: Slaughterhouse-Five

In Kurt Vonnegut’s Slaughterhouse-Five, Billy Pilgrim becomes â€Å"unstuck† in time. The question here is, why? The fact of the matter is that he does not actually begin to time-travel. Billy â€Å"becomes unstuck† as a coping mechanism to deal with his traumatic experiences during the war. Billy attempts to reorganize his life’s events and cope with a disorder known as post traumatic stress (PTSD). â€Å"Post traumatic stress disorder is a debilitating condition that follows a terrifying event† (Marilyn 8). It occurs when one has witnessed or experienced a traumatic event, such as war, child abuse, or other types of violence. Victims may claim to relive or re-experience events that were traumatic to them. They may even â€Å"feel† or â€Å"hear† things from the event. Other symptoms may include: â€Å"forgetfulness†¦amnesia, excessive fantasizing†¦trancelike states†¦imaginary companion, sleepwalking, and blackouts† (Putman 2). A lot of times, coping mechanisms fail and the following inner dissonance can lead to a multiplicity of upsetting emotional and physical symptoms (Robert Saperstein 2). Some children suffering from PTSD may show traumatic play. This refers to the reenactment of a traumatic experience. Usually, children will change the ending to make it happier. This is an extreme example of using the imagination as a way to escap e the terrible memories. Billy has all the symptoms associated with the disorder as he also used his imagination to escape his bad memories. When Billy Pilgrim goes to war in Germany, he is soon captured by the Germans and taken to a prisoner camp. While there, he is mocked and ridiculed. He is a very passive character, and so is not bothered by this taunting, but when Billy realizes that the war doesn’t just affect soldiers and people, but all animals, such as the horses they find after the bombing of Dresden, his life is scarred forever. He sees that the horses are bleeding from their mouths and that they are in agony when walking. When Billy sees that his colleagues had mistreated the horses, he realizes that that is what war does to the entire world. Billy is forever changed and even weeps (197). This may have been the trigger for PTSD in Billy’s life to begin with. One of case post traumatic stress disorder tells of a Vietnam veteran sleeping with a gun under his pillow and having nightmares so intense that he woke up strangling his wife. Another time, the same veteran saw a neighbor walking outside after dark and dodged under a bush and started crawling around with a gun (McGirk 1).

Child Safety Essay

Safety is the condition of being protected against physical, social, emotional, financial or other types or consequences of failure, damage, harm or any other event which could be considered un-desirable. To me safety is the most important aspect of any environment because it affects a person mentally and for anyone to show his/her best performance it is necessary that their safety zone is intact. When we think about safety the first thing that comes to mind is protection, shelter, freedom etc. And, this starts from the moment a child is born till he/she is alive. All human beings want a secure and healthy environment which is utterly devoid of hazards and dangers. And, when we talk about children’s safety; it plays a vital role in their upbringing and development in ensuring they are enthusiastic, creative and confident because when they are provided with an environment that is relatively free from danger, risks and threats of harm then they feel relaxed, happy, free to explo re. It is very important to provide safety to the children because sometimes some events, incidents or actions affect children a lot, whereas we adults feel that it will not matter to the child. Talking about myself as a teacher, I would take all the necessary steps to ensure that my learning environment is unhindered. Firstly, I would plan the physical appearance with material and ideas that are age appropriate. This will allow me to attract and inspire my pupils in a positive direction. The class should have a warm environment and the color schemes used should be inviting. Indisputably there will be material and some resources like scissors, glue, sockets, play dough etc. that might be dangerous or harmful to the child, these items though needed in the class should be kept out of reach and when required used under the guidance of the teacher. The furniture and seating arrangement in the class should have smooth edges and preferably be circular in shape. There should be just enough furn iture in accordance with the strength of the class. This will allow safe and free movement for the children in the class space. Physical safety is not only confined to the classroom. When the child is in the school premises every event that takes place is the responsibility of the adult. When the child leaves the classroom, it is important that the adult accompanies him/her to whatever place the child has to go. Be it the play area, the swimming pool, the playground or even the toilet; they should all have proper safety features such as flooring which in case of a toilet should be dry so as to avoid slipping, age appropriate equipment and infrastructure all safely installed with irrelevant material kept out of reach of the children. Another aspect of safety is the social-emotional effect on a child. To foster an emotionally safe classroom it is important for the adult to discuss how each child in the class is as an individual and that everyone is different. The classroom environment can detract from a student’s ability to learn if he/she does not feel safe. A safe environment means that there is respect between the child and the adult and amongst the children themselves. Hence students feel accepted and free to voice their opinions. It is important to teach children class room rules at the beginning of the year and the adult to be consistent in enforcing them. But when talking about rules, they should be realistic and not rigid. If adults overwhelm children with rules for everything, there could then be countless power struggles with children. The adult should speak to the child individually if he/she suspects any problem because when children are corrected in front of their peers they may get demotivated and feel a sense of insecurity. This insecurity can also take place when a child is faced with an obstacle such as bullies. In this case the children have no way of defending themselves. It is very important that the adult makes sure all pupils are comfortable in their learning environment. Discussing with the children about peer press ure and bullying and how it has a negative effect in the classroom by revising child friendly moral stories is a reasonable way out. To develop the children to be socially interactive the adult needs to build bonds by providing opportunities of group play, interaction and discussions. The adult can also train the children to look after each other and the environment of their classroom. This can be in the form of a daily clean-up routine in regards to toys, blocks, art work etc. The classroom can be messy due to different activities of the children which could present a safety hazard to all the children depending on the cleanup. For example: â€Å"If the children have just finished their free play activity, it can be possible that while the children were exploring the different items in front of them some of the toys could have broken or cracked. In this event the children can hurt themselves or hurt each other.† Now, the introduction to a clean-up routine after every activity allows the children under the guidance of the adult to dispose of broken toys or equipment that may cause injury or choking, immediately. This will secure the classroom and prevent any unforeseen event concerning the activity. The child will feel a sense of ownership and accomplishment; it will also develop the ability to work with others in different situations and bring about the pride of teamwork to create a friendlier environment. I feel that, creating a safe learning environment for children is a daunting prospect because children not only need physical safety but also need to feel emotionally and intellectually protected. It is important that the adult should pay attention and be vigilant of the children’s activities. When adults plan lessons and activities for children they should not only keep the academics in mind but also the safety needs that pertain to the lesson. The teacher should explain the children the rules by her actions because children respond faster to what they see rather than what they are simply told. In the end it all comes down to child protection and hence it is important to take care of them to allow for the development of their ideas and enthusiasm to explore their imagination allowing them to grow.