Tuesday, August 6, 2019
Critique Of Difficulties For Students Studying Abroad English Language Essay
Critique Of Difficulties For Students Studying Abroad English Language Essay Introduction The article, Cultural Variations: Difficulties for Students Studying Abroad, was written by Ballard and Clandchy, in 1984. The authors describe three kinds of difficulties which students studying abroad have to face, different styles of thinking, learning, writing and presenting ideas. They also point out that if overseas students want to have a good studying and living condition, they must try to change their thinking, learning and writing style into critical and analytical approach in order to adjust to the western country. Generally the viewpoints are good, but there are some weaknesses about examples which should be re-evaluated. Summary To the first question-different style of thinking, the authors observe that culture variation lead students with different context think for different purposes. This phenomenon is not only for the different languages, but also culture background. An example about a Japanese student studying at Australia is given to support this view. He was a good student who had studied Economics for two years in Tokyo before coming to Australia. However he even could not pass the exam and mistook the meaning of his essay question because of different thinking style. When he was able to see the problem and adapted to the Australian thinking pattern, he became a promising student again. The authors second main point is different styles of learning. They present three kinds of learning method: reproductive approach, analytical approach and speculative approach. Different students from different culture background are used to their own ways of learning. When they come to a new academic environment, it is hard for them to develop a critical and hypothesising attitude towards tasks. A Singapore undergraduate, a Japanese MA student and an Indian PhD students comments proved that the variety of learning style make them unfit. An Indonesian postgraduate also suffered with the studying problem when she moved to Western university. Once she switched her thinking and learning approach and began to ask questions, she was successful. Moving on to the third style main pointstyle of writing and presenting ideas, the authors refer to Kaplans research. He argues that there are five independent patterns for writing: English pattern, Romance and Russian pattern, Semitic pattern and Oriental pattern (cited in Kaplan). Each pattern has its own characteristic. For example, English pattern is a linear one, moving from main opinions directly to examples, which is totally different from Oriental pattern, indirectly, circling round the main ideas for avoiding making an ultimate conclusion. Critique In the article, Ballard and Clanchy point out that Asian student should exert critical thinking to adjust to the Western learning system. Though the authors viewpoints were raised in 1984, I agree with it to a large degree. But there is no example about Chinese students in the article and many examples are not powerful enough to support their view. Overseas students lack critical thinking, even today Though the article was written in 1984, generally its views are good, many of which are still valid today. Back to Chinese traditional culture, the thinking and learning style are different from that of western countries. In China, we were used to absorb what teacher said, and never doubted whether it was right or not. Because in our eyes, teachers duty is to preach, teach and disabuse, so they must be exactly right (Patrick Huang, 2009). If someone is doubtful of teachers words or theories on the book, he will be regarded as not respecting teachers or crazy. When I came to the UK, what I felt on the lectures made me to recognise the learning style is different from China. Whenever, British students feel a question got them, they would put up their hands, though in my mind, the question was easy. On the lectures, it is can be often heard from a teacher: Are you all happy with that? It is the time that the teacher wants to get some feedbacks from his students, whether they understand his lecture or not. Most of the time, some British student will shout out what make him confused. But to our Chinese, though the question is really hard, we would read some reference books rather than to raise it up on the lecture, because there is a high-self-esteem ideology in our mind. I will feel shame if all of the other classmates understand the question, but me. Examples are not powerful enough As mentioned above, the authors ideas are generally good, but the examples used in the article are not convincing evidence to function as the authors expect. Firstly, the examples in the article are not enough in quantity and quality. In my opinion, a questionnaire about whether different culture context have different learning style and comparison between Asian students and Australian students should be done in Ballard and Clanchys investigation. An example like Biemans and Mil raised in their research is expected: 25 Chinese students and 16 Dutch students were divided into two groups respectively. Most Chinese students have the characteristics that reflect a reproduction-directed and an undirected learning style, while the Dutch students as a group do not demonstrate any one particular learning style (Biemans and Mil, 2008). In addition, the evidence is not relevant to Chinese students. According to Ku at el, the most common difficulties For Chinese students are associated with language ability, academic performance, and social adjustment (Ku at el. 2001). It is thus clear, besides critical thinking and learning strategy, language ability is another obstacle which limits Chinese students progress. Another weakness is the analysis Ballard and Clanchys did is not deep going. To the Chinese style of learning, it must be retrospect to the fundamental education for children. I have read a funny story about a Chinese couple, taking 3 year-old son, visited their American friends who had 3 children. When these children played the building block, the Chinese child often asked his mother to help him, while these American children never did that. Oppositely they were happy to help their new friends solve the problem. At dinner, these American children were happy to see the guests using chopsticks, so they copied the actions to eat food. Whereas the Chinese kid did not want to eat by himself, just shouting: mom feed me, mom feed me The Chinese lady had no choice but feed him. It is an example in our daily life, yet we can get more information and think deeply rather than the superficial meanings. Sometimes we consider kindergarten or primary school is where fundamental education begins. W ell actually parent is childrens first teacher whose teaching style effects initiatory learning style of the kids. In my opinion, most Chinese parents like to teach their children hand by hand. Just like my parents, when I was young, they checked up my homework every day and told me to remember the equations or formulae time after time. Western country parents will not do that, because they think that is the teachers work. They just tell the children to learn by themselves. So when children step in schools, they would be used to the ways of learning from their parents. And also the teachers, under different culture context, teach their students with different ways. These factors lead students to form the habit of how to learn and not adapt to other style of learning. Just like the authors mentioned, we cannot say which learning method is superior to the others. Reproductive style lay emphasis on memorisation and imitation, which, I think, is suitable for primary schools study, not for high school or university, because it prepares students for bigger tasks ahead. But when they go to study abroad, normally western countries, the speculative style of learning, such as, group discussion, questionnaire, makes them uncomfortable. Otherwise, with the combination of eastern and western culture, more and more universities of the eastern countries have begun to attach importance to analytical and speculative learning style and encourage students to ask questions. Conclusion When a western university takes over an overseas student, I think, his marks and English level must be both good enough. Maybe only the way of learning and thinking is different from that he acquired in his country. What he needs to do first is to learn how to ask questions. Never be shy! And then try to use critical and analytical views to do the different tasks. When he breaks through these main points, everything will go well. He can prove he is excellent both in his country and abroad.
Monday, August 5, 2019
Compare Traditional Model Of Sport Development Physical Education Essay
Compare Traditional Model Of Sport Development Physical Education Essay In the essay one will compare and contrast the traditional model of sports development with Cote and Hays theory of socialisation into sport using data gathered from appropriate literature. One will critique each model and discuss how it is applied to a specific sport, drawing on strengths and weaknesses. The researcher will also use Cote and Hays theory and see how it reflects the current sports development agenda, critically evaluating it and drawing on other models of sports development to see if they further reflect the current agenda. Development Sport development models are there as a basis to provide some means of identifying the different roles and responsibilities for those involved in sports development, from the lowest to the highest levels of achievement (Hylton et al., 2002). The first continuum to be discussed is the Traditional sports development continuum (see figure 1.1), which Hylton (2002, p. 3) states that some argue is the clearest, locates development on a hierarchal basis from foundation, participation, performance and excellence. Excellence Performance Participation Foundation Figure 1.1 The Traditional sports development continuum. (Sports Council, 1988; Eady, 1994) Each level of the continuum compromises of 4 stages, firstly foundation focuses on the acquisition of basic skills e.g. Body literacy, Hand eye coordination, developing positive attitude to physical activity. The second stage Participation focuses on taking part in defined activities for a variety of reasons, recreation, health, fitness and fun. The third stage performance is a good club level and athletes/ players striving to improve through quality coaching, the highest level in the continuum focuses on achievement at the highest level e.g. International and elite players. The traditional sports development continuum has been further modified and refined to fit in with new policies and agendas, these are the House of sport Geoff Cooke (1996), and The active framework: Sport England (see figures 1.2 and 1.3.). Hylton and Totten (2002) explain that The House of sport model was built on the foundations of sport for all which has always been an ideal rather than a coherent realisable o bject. Figure 1.2. The House of Sport Geoff Cooke (1996) Figure 1.3 The active framework: Sport England When the researcher evaluates the strengths and weaknesses of the continuum, one concluded a number of findings. Firstly the triangle shape is a simplistic model that shows the bottom to be broader, thus showing that the foundation level is bigger in terms of participation e.g. primary school children across the UK partake in sport or physical activity in school or in local athletics clubs. As the triangle gets narrow participation decreases, the weakness to the continuum would be that it is one dimensional, no indication to drop out or step down a level. The clearest strength to the continuum is that it is clear in what it takes to get to each level e.g. participation requires taking part in defined activities for a variety of reasons. The next model one will look at is the Cote Hays theory of socialisation into sport (see figure 1.4.). According to Cote and Hay (2002) young peoples socialisation into sport follows a general pattern: sampling, specialising and investing. The key features of the Sampling phase are that children participate in a range of sports, Macphail et al., (2003) state that a key feature of the sampling phase appeared to be an ongoing shifting of priorities as young people literally sample the sports available to them and that their key motivation is fun and enjoyment, and that the emphasis is on structured or deliberate play rather than training or deliberate practice. Cote and Hay define deliberate play as organised activities designed to provide enjoyment through active and pleasurable participation, Macphail et al., (2003) further support this by defining deliberate play as activities that are structured yet do not focus overly on technique. Deliberate practice involves activities specific ally designed to improve the current level of performance and are not inherently enjoyable (Macphail et al., 2003). According to Cote and Hay (2002) from the sampling phase, young people may either drop out of a sport, move into the recreation years or move into the specialising phase. The recreation years are where young people participate regularly in sports without aspiring to reach an elite level of performance while the specialising phase involves more deliberate practice and a reduction in the range of sports activities, According to Macphail et al., (2003) when people start specialising there is evidence to suggest that fun is more closely related to the excitement of competition and performing. From the specialising phase Cote and Hay suggest a young person has three options. The first is to drop out of a sport, the second is to enter what they call the recreational phase where sport is played relatively informally and for fun, and the third is the investment phase. Entry into the investment phase usually signals a focus on one activity and a commitment to intensive training and competitiv e success. These three phases of sport participation are outlined in Fig. 1.4. Figure 1.4. Cote and Hays Three Phases of sport participation. Source: Cote and Hay (2002a, p.488). Strengths of the Cote and Hays socialisation into sport model are that it accommodates a progression from the sampling phase to the specialising years and then to the investment/recreation phase, it also acknowledges that at any stage of involvement young people can choose to move to take part on a recreational basis or drop out (Macphail., et al., 2006). One considers a weakness to the model to be that it only considers children. When one compares the traditional sports development model with Cote and Hays theory of socialisation into sport, there are numerous differences. Where the traditional continuum is very direct and only has an arrow pointing upward, Cote and Hays theory shows that it allows movement freely between stages, particularly the investment years and recreational years. The traditional continuum does not show drop out, as the Cote and Hays theory shows that drop out can happen at any stage. The similarity between the two models is that it shows clearly what it takes to be at each specific level. There are numerous sports development agendas, one will discuss the key agendas and how Cote and Hays theory reflects on these. Participation in sport is the basis of all government policies, increasing participation in sport can have effects on the governments cross cutting agendas e.g. improving health. Cote and Hays theory reflects this as it caters for young people, increasing participation in young people can only have a positive effect on health agendas, Siedentops (1995) supports this as he suggests that junior participation in sport can achieve a public health goal, as does (sparling et al., 2000) they suggest that Physical activity has enormous potential for improving the health of the public. The key part of health issues is obesity amongst children, Evidence regarding the increased prevalence of obesity amongst children and young people in the UK is mounting (NHS Centre for Reviews and Dissemination, 2002). As Cote and Hays theory considers childrens participation in sport and that the sampling phase is designed for deliberate play that provide enjoyment in a range of sports and activities, health will be improved in later life, as (Biddle et al., 2001) suggests that promoting physical activity in children is seen as important in encouraging them to adopt lifestyles which will be maintained into adulthood, thus lessening the risk of chronic diseases later in life, thus reducing pressure on the National health service. Developing wider community issues using sports and physical activity is widely used across the country, Long and Sanderson (2002) have proposed that community development approaches aim to mobilise local people and resources by enabling individuals and groups to develop through participation in sporting activity, which is therefore seen as playing a role in developing community identity and capacity to take action and change. Using sport to deal with community issues is one way of diverting children from a life of crime and drugs, the sampling phase caters for young people to diverse in a range of sporting activities, and by entering young people in as a means of reducing crime, can have benefits on society, an evaluation of the west Yorkshire sports counselling project (1991) supports this as it suggests using sport to reduce rates of re-offending by probation service clients, found that those who completed eight weeks or more of their sports counselling programme were significantly less likely to be re-convicted than a control group. Whilst reducing crime through sport, the regeneration of local communities will benefit Pack (1989) argued that sportcan, in conjunction with other social and economic policies, make a positive contribution to urban regeneration. Long and Sanderson (1996) conducted a survey amongst sports development officers and sports centre managers, they noted that while all our respondents were able to cite a range of benefits to individuals: they found it harder to identify those occurring at the community level, and when addressing the contribution to regeneration, were more likely to return to high level sport prestige facilities and elite performance (cups and Olympic medals). The responses relating to community development clustered strongly around interaction/cohesion/ community spirit, whereas those relating to urban regeneration tended to focus on civic pride and improving the profile of the city. This supports Pack (1989) statement and clarifies that urban regeneration can be improved through sports. Coaching is central to the development of sport at every level, with regards to cote and Hays theory, with the development of sports programmes designed to tackle wider social issues at the sampling phase and at the specialising and recreational years, the development of coaches is highly important. The Coaching Task Force Report (2002) explains that there will be a massive increase in after school sport and inter school competition creating an increased demand for sessional coaches on school sites. There is a growing demand for volunteer coaches at the grassroots level of sports to work with young people in their sampling years and in the investment years there will have to be increased commitment and skills from coaches at local, regional and national level to work with talented and gifted young people. Other Models of sports development are the Long term athlete development models, First LTAD Model, Balyi (1998), as shown in figure 1.5. Figure 1.5 LTAD Early specialization model The second LTAD model (2001), and the third LTAD Model (2003). The second model had been changed to consider late specialisation sports, such as athletics, combatitive sports, cycling, racquet, rowing and all team sports, the fundamental stage was added at the first stage to consider this. The third model considers changes to the late specialisation into sport and has a sixth stage as outlined below. Early Specialisation Four stage model: Training to train Training to compete Training to win Retirement/retaining Late Specialisation Six stage model: FUNdamentals Learning to train Training to train Training to compete Training to win Retirement/retaining When one considers if the LTAD Models cover the government agendas better than cote and hays one believes that the early specialisation and late models clearly define each stage of development more accurately. Whilst cote and Hays theory and LTAD is very similar, preference would be given to the LTAD as it clearly shows what age it takes to be at each level and at what ratio of training it takes to be at each level. This would help whilst comparing the agenda with the model, for example taking into account the age range of communities whilst creating initiatives. Conclusion The researcher has concluded a number of findings throughout the assignment, after critically evaluating the traditional sports development continuum and Cote and Hays theory of socialisation into sport one concluded that cote and hays theory further reflects sport and is more suited to sports development, as it allows room for drop out and movement between is stage. Whilst researching the current government agenda and how Cote and Hays theory reflects this one found evidence to show that current sports programmes are beneficial and important to improving health, decreasing obesity and health related issues later on in life. These programmes further help the governments attempt to use sport as a cross cutting agenda, as crime and drug use is decreased, this has proven to aid urban regeneration, by increasing community interaction, cohesion and community spirit. Coaching is improved at all levels of the cote and hays continuum, through sports programmes and this can only help future sporting talents as London 2012 is fast approaching.
Sunday, August 4, 2019
Alice Walkers The Color Purple Essay -- Race, Color Purple Essays
Rape, incest, sex, forced labor, and a little reefer on the side. These are all of the components of a novel by Alice Walker. All of these views are illustrated proficiently in Alice Walkerââ¬â¢s third novel, ââ¬Å"The Color Purple.â⬠Each one of these aspects had a lasting impression upon the ideals and notions of the time. Walker's writing's helped to break the racial barrier that existed in some people's minds. One way that the barrier was destroyed was through Walker's depiction of an imperfect black person. If a white person wrote about a less than perfect black person than it was considered racist. Now that a black person is writing about other blacks that are foretaking in acts that are, in their eyes, immoral and corrupt, the subject is brought into a new light. These actions are discussed out in the open, and the idea that all people have their own "flaws", is thought to be more fisable. Walker combines all of these issues in her story in a deceptive way. They all are linked together by way of a semi-believable story line with one major overlaying theme. Prescott sums it up nicely, "Love redeems, meanness kills"(p74). This is illustrated in many ways in Walker's novel. One perfect example of this is Mr. _____. Mr. _____, as he is called throughout the novel, was a wife beater, who, having been denied Celie's sister, marries Celie to look after his children. He beats her and rapes her and is just plain nasty to her. Finally, one day, after Celie discovers another mean thing that Mr. ____ did to her, she leaves with her girlfriend to start a new life. Mr. _____ is left all alone. He starts to fall apart. He becomes afraid of the dark, and just gives up on life. That was his meanness that started to destroy his life. Now, just as Mr. ____ is nearing death, his son Harpo, starts to take care of him. Mr.___ starts to love him again. Now Mr.____'s life takes a toward revival. He becomes a new man. Once he starts to love his life starts to look up again. His and his son's love redeemed him. "The more I wonder, he say, the more I love. And people start to love you back, I bet, I say. They do, he say, surprise. Harpo seem to love me." (Walker, pg. 290) Walker's novel is very unique in regards to style. Her use of black idiom is very effective and adds the extra fragment of actuality and authenticity to the story line.... .... Shug tells Celie about how one must forget all other issues they have and stop to notice Godââ¬â¢s creations. Celie says, ââ¬Å"Now that my eyes opening, I feels like a fool. Next to any little scrub of bush in my yard, Mr.______ââ¬â¢s evil sort of shrink... You have to get a man off your eyeball before you can see anything aââ¬â¢tall.â⬠(204). Celie has been too caught up in her troubles to see the beauty in life right before her. The burdens in her life seem like nothing compared to the splendor of Gods creation. Celie is a good example of how certain qualities of different people can form a strong woman. Unlike Shug, Celie doesnââ¬â¢t need men in her life and doesnââ¬â¢t have to confront that burden. Celie learns to be valorous and stick up for herself from both Sofia and Shug. She always had the power to love and trust but Shug makes it stronger by telling Celie to look past her hardships and notice the gifts that God has given her. By gaining this knowledge Celie transforms into a whole new woman and she is finally happy with her life. She has a high self-esteem and is surrounded by the people she loves. Work Cited: Walker, Alice. The Color Purple. New York: Harcourt, 1982. Alice Walker's The Color Purple Essay -- Race, Color Purple Essays Rape, incest, sex, forced labor, and a little reefer on the side. These are all of the components of a novel by Alice Walker. All of these views are illustrated proficiently in Alice Walkerââ¬â¢s third novel, ââ¬Å"The Color Purple.â⬠Each one of these aspects had a lasting impression upon the ideals and notions of the time. Walker's writing's helped to break the racial barrier that existed in some people's minds. One way that the barrier was destroyed was through Walker's depiction of an imperfect black person. If a white person wrote about a less than perfect black person than it was considered racist. Now that a black person is writing about other blacks that are foretaking in acts that are, in their eyes, immoral and corrupt, the subject is brought into a new light. These actions are discussed out in the open, and the idea that all people have their own "flaws", is thought to be more fisable. Walker combines all of these issues in her story in a deceptive way. They all are linked together by way of a semi-believable story line with one major overlaying theme. Prescott sums it up nicely, "Love redeems, meanness kills"(p74). This is illustrated in many ways in Walker's novel. One perfect example of this is Mr. _____. Mr. _____, as he is called throughout the novel, was a wife beater, who, having been denied Celie's sister, marries Celie to look after his children. He beats her and rapes her and is just plain nasty to her. Finally, one day, after Celie discovers another mean thing that Mr. ____ did to her, she leaves with her girlfriend to start a new life. Mr. _____ is left all alone. He starts to fall apart. He becomes afraid of the dark, and just gives up on life. That was his meanness that started to destroy his life. Now, just as Mr. ____ is nearing death, his son Harpo, starts to take care of him. Mr.___ starts to love him again. Now Mr.____'s life takes a toward revival. He becomes a new man. Once he starts to love his life starts to look up again. His and his son's love redeemed him. "The more I wonder, he say, the more I love. And people start to love you back, I bet, I say. They do, he say, surprise. Harpo seem to love me." (Walker, pg. 290) Walker's novel is very unique in regards to style. Her use of black idiom is very effective and adds the extra fragment of actuality and authenticity to the story line.... .... Shug tells Celie about how one must forget all other issues they have and stop to notice Godââ¬â¢s creations. Celie says, ââ¬Å"Now that my eyes opening, I feels like a fool. Next to any little scrub of bush in my yard, Mr.______ââ¬â¢s evil sort of shrink... You have to get a man off your eyeball before you can see anything aââ¬â¢tall.â⬠(204). Celie has been too caught up in her troubles to see the beauty in life right before her. The burdens in her life seem like nothing compared to the splendor of Gods creation. Celie is a good example of how certain qualities of different people can form a strong woman. Unlike Shug, Celie doesnââ¬â¢t need men in her life and doesnââ¬â¢t have to confront that burden. Celie learns to be valorous and stick up for herself from both Sofia and Shug. She always had the power to love and trust but Shug makes it stronger by telling Celie to look past her hardships and notice the gifts that God has given her. By gaining this knowledge Celie transforms into a whole new woman and she is finally happy with her life. She has a high self-esteem and is surrounded by the people she loves. Work Cited: Walker, Alice. The Color Purple. New York: Harcourt, 1982.
Saturday, August 3, 2019
The Pagan Origins of Christianity Essay -- Exploratory Essays Research
The first part of this paper will explore the mystery-religions, the reasons behind their popularity, and the Hellenistic world in which they grew that began with Alexander the Great. Next, their characteristics and connections first with Judaism and later with Christianity will be more deeply discussed. In the second part it will be shown that the mystery-religions helped to clear the pathway for the Christianization of the Greco-Roman world by men such as Paul the Apostle. Finally, the Emperor Constantineââ¬â¢s role in this story will be mentioned, during whose reign the mystery-religions declined and Christianity became the major religion of Europe and the near east. The paper will conclude with a brief speculation about the significance of these ideas to modern Christianity. Introduction The place and time in which Christianity developed was characterized by change and confusion in all areas of life. Political, philosophical and especially religious questions were being asked that had never been asked before, and traditional systems were not providing the answers. For nearly seven centuries, from the conquest of Alexander the Great to the establishment of Christianity as the state religion by the Roman Emperor Constantine, the ancient world sought these answers in the mystery-religions, independent groups worshipping in new and experimental ways. Ancient religious tradition had failed to fulfill the needs of this evolving and expanding society and these mystery-religions were a cultural expression of that need. Christianity grew into the midst of this world and was in fact the end result of the experiment started in the mystery-religions. The term, ââ¬Å"mystery-religionâ⬠refers to various forms of worship popular in ancient t... ...d. Oxford: Oxford UP, 1999. King, Martin Luther Jr. ââ¬Å"The Influence of the Mystery Religions on Christianity.â⬠The Papers of Martin Luther King, Jr.: Volume I: Called to Serve. Clayborne Carson, Ralph Luker, and Penny A. Russell, eds. Berkeley: University of California Press, 1992. The Martin Luther King, Jr. Papers Project. Clayborne Carson, dir. Stanford University. 1 Feb. 2002 . Pike, Albert. Morals and Dogma of the Ancient and Accepted Scottish Rite of Freemasonry. Washington: House of the Temple, 1966. Additional Works Consulted Jonas, Hans. The Gnostic Religion: The Message of the Alien God and the Beginnings of Christianity. 2nd ed. Boston: Beacon Press, 1991. Murray, Gilbert. Five Stages of Greek Religion. New York: Doubleday, 1955.
Friday, August 2, 2019
Green peace :: essays research papers
We interviewed Andra Zommers from Greenpeace. The questions we asked were as follows: 1)à à à à à What is Greenpeace? 2)à à à à à How is Greenpeace run/structured? 3)à à à à à Why did you get involved in the environment? (Your motivation) 4)à à à à à Why Greenpeace? 5)à à à à à In your opinion, where is the greatest concern? 6)à à à à à Is there any Spiritual emphasis Greenpeace has or that you personally have? 7)à à à à à What is Greenpeaceââ¬â¢s vision for the future? 8)à à à à à What gives you hope? Taken from www.greenpeace.ca: ââ¬Å"Greenpeace is an independently funded organization that works to protect the environment. We challenge government and industry to halt harmful practices by negotiating solutions, conducting scientific research, introducing clean alternatives, carrying out peaceful acts of civil disobedience and educating and engaging the public. Greenpeace seeks to: à ·Ã à à à à Protect biodiversity in all its forms; à ·Ã à à à à Prevent pollution of the earthââ¬â¢s oceans, land, air and fresh water; à ·Ã à à à à End all nuclear threats; à ·Ã à à à à Promote peace, global disarmament and non-violence.â⬠It is a global campaigning organization founded in 1971 and contains offices in 27 countries worldwide. They place a high emphasis on non-violent confrontational methods in the hope to raise education and awareness. This is often the motivation behind protests. They do this through lobbying, campaigns, boycotts, discussions and interviews. Their focus audience is the consumer. They hope to inform the consumer to change economic stance to support only companies concerned with the environment. Theoretically, the change in money flow should affect large companies approaches to the environment. Greenpeace is independently run in each country. Greenpeace Canada contains 7 board of director members (Peter Bleyer, Varda Burstyn, John Doherty (chair), John Foster, Karen Wristen) that determine priorities and the annual budget. The Executive Director, Peter Tabuns, handles day-to-day management. It is run solely on public donations and does not accept company of government funding in order to stay independent. Most of the money stays local. Their head office is located at 1726 Commercial Drive in Vancouver. Andra credits her motivation towards the environment largely to the location of her upbringing. The claims that the in-your-face beauty of British Columbia, with its mountains, lakes, rivers, forests and ocean, one cannot help but be drawn and connected by it. This, accompanied by the in-your-face destruction of the environment and abuse evidently seen in British Columbia, one cannot help but also be involved with saving the thing you are so closely connected to. She also expressed much concern with the power corporation seem to have over our lives and her personal desire to educate people and see them change for the better drives her to continue in the field.
Thursday, August 1, 2019
Italy Tax System
Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individual's income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. The country of domicile is important regarding inheritance tax, as thereââ¬â¢s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: â⬠¢The person has permanent home in Italy; â⬠¢He/She stays at least 183 days in Italy during any calendar year â⬠¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; â⬠¢The centre of personââ¬â¢s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a ââ¬Å"permanent residentâ⬠of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a ââ¬Å"tax creditâ⬠is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies ââ¬â SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 ââ¬â 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. â⬠¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. â⬠¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the da te of sale. In regard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. â⬠¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. â⬠¢ An Individual ââ¬â An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. â⬠¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% ââ¬â 240% of the tax, depending on the length of time that the return is in arrears. â⬠¢ A Limited Company ââ¬â A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security â⬠¢An employed person ââ¬â th e employer's contribution is around 30% of the salary and the employee's contribution is around 10% of the salary. A self-employed person ââ¬â the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â⠬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili ââ¬â ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called ââ¬Å"no-tax areaâ⬠, (a deduction of between â⠬3,000 and â⠬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Director's Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isnââ¬â¢t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani và EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes ââ¬â Income Tax, Capital Gains & Inheritance Tax ââ¬â in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANAD INTERNATIONAL. GC:CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng
Compare and Contrast the Characteristics of a Growing and a Mature Product Market Essay
ââ¬ËUse extended examples to compare and contrast the characteristics of a growing and a mature product market. Regardless of the value of every product, they all progress through a product life cycle. The phase starts with the introduction of the product and gradually moves to growth, maturity and finally be replaced by new improved products or naturally decline. Each of these stages of product life cycle requires a different marketing mix and research. The life of a product is the period over which it appeals to customers. The sales performance of any product rises from nothing when the product is introduced to the market reaches a peak and then declines to nothing again. Examples of products that have had short lifespan in recent years are home computers. New models with new specifications are launched on the market rapidly to be replaced by newer models which is a similar story for mobile phones (ref: the times hundred business studies; Marketing Theory; online) Increase in the profit of the company is every businesses core goal. To reach the goal product life cycle management is vital. Some companies use strategic planning and others follow the basic rules of the different life cycle phase that are analysed later. The performance of the product has the main effect on the performance of every business from income to profit to cost recovery. Product life cycle helps business management decide which of its current products should receive more or less investment to ensure the business achieves its objectives. Letââ¬â¢s take an example of Apple iPhone: Introduction: Apple first introduces iPhone in Macworld San Franciscoââ¬âJanuary 9, 2007 (ref: Apple Press info; online). Growth: The apple iPhone sales for the year 2008 with 245% sales increase (ref: CNNMoney; iPhone sales grew 245% in 2008; online). Maturity: They introduced iPhone in other networks like 3G, 3Gs and Vodafone. Decline: iPhone 3G sold in cheaper price. Now they have moved from iPhone 3G to IPhone 4 and the latest iPhone 4 Siri. Apple first introduced iPhone in Macworld San Franciscoââ¬âJanuary 9, 2007. After its release iPhone made very good marketing sales in the stores. Many people lined up in front of the apple store to buy the newly released iPhone. Soon after its release apple had the sales of 6. 89 million (ref: CNNMoney; iPhone sales grew 245% in 2008; online). Apple used various promotional strategies to increase their market share. Their TV ads introduced people what their key features where and how they could be used. The first UK network to sell iPhone was O2 (ref; BBC news; O2 get iPhone contract in UK; online). After the partnership between the two business companies, O2 provided different monthly plan and tariffs for iPhone. More people where interested in buying iPhone in monthly plan and tariffs with O2. Apple also provided their customers with 1 Year free warranty for iPhone by which they managed to win trust and satisfaction from the customers. Because the iPhone was only supported by a single network 02, the company started to face decline in sale prices. They were at the maturity stage so; the iPhone brought different plan and ideas to boost up their sales again. In order to do so apple reduced price of iPhone. They made partnership with other networks like Vodafone (ref; BBC news; Vodafone enters UK iPhone market; online). Positive progress where then seen after they planned to join other networks and reduce the product price. In the time between 2009 and 2010 apple were able to sell 20, 731,000 iPhone. But they are rapidly doing there product development and now they have recently released iPhone 4s on 14th October 2011 (ref: techradar. com; apple iPhone 4S UK release date announced; online). Through the above different phases Apple has been able to establish itself a third position in the smartphone market share. This shows how different product phases can affect a company. As you can see iPhone had the popularity on the introduction and increased sales on the growing phase but it started to have fewer sales and went into maturity. At the maturity phase apple had to invest more on their product development and increase their sales and popularity. They had less income but more expenses as they had to implement development plans and strategies and increase advertisement. During the phases apple may not have been able to make profit but they gradually came up with new ideas and increased income. Summing up the product life cycle has a significant impact on the business strategy and performance including marketing and product development. It also helps the business determine when itââ¬â¢s reasonable to eliminate certain product, what are the consequences and also work on substituting it with new innovative product. But with the benefits there are also some limitations of product life cycle. As Products, companies and markets are different, so not all products or services go through every stage of the PLC. There have been many cases where products have gone straight from introduction to decline, usually because of bad marketing, misconceived features, lack of value to the consumer or simply a lack of need for such a product. However, even if products would go through every stage of the PLC, not all products/services spend the same length of time at each stage. This adds another level of complexity in determining which PLC stage the product is in and consequently, which strategy to apply (ref: marketing91. com; limitation PLC; online). Hence, there are both benefits and limitations of product life cycle and it has different effect on a company depending on which stage the product is and what strategy is to be implemented. The Product Life Cycle model is inefficient when dealing with Brands or Services. Brands are not products but do have a life cycle of their own, and products belonging to a certain brand will experience a very different life cycle than the brand itself. For example, Dell and Mercedes-Benz are very strong brands whose life cycle is marginally affected by the failure of any of the products, which they hold (ref: marketing91. com; limitation PLC; online).
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