Are Girls Too Mean to Each Other Essay

Essay on Gender Stereotypes Consider the last youth comedy film you watched. Was there a character who was supposed to be a close friend of the heroine, but in reality meticulously planned to make her split up with her boyfriend, whom she was secretly in love with, or some stupid blond school beauty queen who terrorized her friends, making them feel ugly and uninteresting? I am more than sure that there was. And this, to my mind, reflects one of the most offensive gender prejudices in our society, a belief that girls are always mean to each other. First of all, meanness, similarly to cruelty, kindness, shyness or generosity, is not gender-adherent, it is just a feature of character, which can be either predetermined genetically or result from the upbringing. It is mainly the responsibility of parents to teach their child what is good and what is bad and what a positive attitude to people means. Moreover, my life experience proves that many negative traits or bad habits, traditionally associated with women, such as excessive talkativeness, nosiness and gossiping, can be equally found in boys and girls. Among my male friends there are a lot of people who enjoy gossiping and sometimes say much more disgusting things than girls do. More than that, if being offended, girls merely say something rude, boys can take actions immediately and a row can turn into a fight. In my opinion, people must not be judged according to their sex. Men and women are definitely different in terms of physiology, but they are not that different in terms of their feelings and emotions. The only point, which is by the way predetermined by the society, is that women express their feelings openly, whereas men tend to keep them to themselves, thus sometimes producing a better image.

Jane Austen s Pride And Prejudice And A Vindication Of...

Was Marriage, based on love or lust during the 19th century? Or, was it established because of one’s wealth or status? These are questions that everyone thought, but no one dear to asked. At this time, women had a low value in society; they had no future without marriage being in the equation. For some, marriage was seen as the pinnacle of their life and even for Mothers as they anticipated the day their little girl(s) got married. Not only did women face challenges acquiring properties, but also, endeavoring to survive living alone. This resulted in marriage being their only route to a successful life and society insured this. Women became vulnerable, depending on a man the way a child would rely on his mom. However, they often aimed to†¦show more content†¦In my opinion, Mr. Collins pursues marriage because he was told to and with no intention of it being established on true love. This is shown by him wanting to marry Jane (oldest sister), to having an unsuccessful proposal with Elizabeth, and lastly, settling with Charlotte. In addition, Mrs. Bennet tries to plan a marriage between Elizabeth and Mr. Darcy and Lady Catherine tried to plan a marriage between her daughter and Mr. Darcy. Austen uses Mr. Bennet to set the example as to what a parent should do when their child is choosing a mate. He says, â€Å"I now give it to you, if you are resolved on having him† (Austen 254). This implies that he has no intention of telling Elizabeth who should be her significant other, but rather gives her the choice and has confidence that she would choose wisely. Charlotte and Mr. Collins are fundamentally the same as in their reasoning. She marries simply just for satisfaction and he marries her to accomplish his goal in not being single any longer. As I would like to think, Charlotte is indeed rational in her decision to marry Collins, since all she want is to secure a proper standard of living. In addition, she recognizes that the odds are against her being old and not having daddy’s money/wanting to be a burden to the family anymore. Nevertheless, Austen uses Charlotte best friend, Elizabeth, to criticize the way Charlotte view marriage and to marry without no romance involved. She also uses Elizabeth toShow MoreRelatedJane Austen’s Novel Pride and Prejudice Essay874 Words   |  4 PagesRecipe for Happiness â€Å"A large income is the best recipe for happiness I ever heard of† (Austen). The bluntness of this quote fully encompasses the main theme of an advantageous marriage for the English novelist, Jane Austen. Her realism, biting irony and social commentary have gained her historical importance among scholars and critics (Southam). Austen’s major novels, including Pride and Prejudice, were composed between the years 1795-1815. During those twenty years England was at the height ofRead MoreElizabeth And Lydia And The Social Context Of Pride3806 Words   |  16 Pagesopenness of their transgressions as related to the social context of Pride, it is possible to understand why Austen favors Elizabeth as her heroine. Elizabeth asserts agency, but follows protocol (though she exploits it for her own ends). Lydia, on the other hand, openly goes against conventions and, though she ends up married to Mr. Wickham, a glimpse at her future suggests that she will not have a happy li fe. As previously stated, Austen could not be too revolutionary in her writing and needed to conformRead MoreFeminist Theory And Gender Inequality1731 Words   |  7 Pagesbeen addressed by people, such as Mary Wollstonecraft, a woman writer who advocates from women to break from the gender constructs and have more equal rights and opportunities as their male counterparts in her article A Vindication of the Rights of Women. However, feminist theory can be further broken down into three waves. Writers, such as Wollstonecraft, fit in the first wave feminism, which â€Å"highlight the inequalities between the sexes† and women having equal rights as men (Owl Purdue). The second

Carl Rogers An Influential Humanistic Psychologist

Carl Rogers Carl Rogers (1902-1987) was an influential humanistic psychologist, who built off the foundation laid by Maslow (McLeod, 2007). As set out below, Rogers established nineteen propositions that form the foundation of his theories (Guide, n.d.): 1. People make sense of themselves, others and the world based on their unique and constantly changing experiences. 2. A person’s understanding of reality is unique and shaped by what the person experiences and how the person deals with those experiences. 3. Everyone has a personal view of reality, controlling how they live their lives. 4. Part of everyone’s reality is that person’s sense of self. 5. Sense of self is fluid, but has some consistent perceptions, and comes from a person’s perceptions and experiences, with emphasis on the person’s comparison of self to others and the perceived opinions and judgments from others. 6. People have a natural instinct to care for themselves, heal and grow, including keeping themselves safe and becoming their best selves. 7. Only by understanding how the other person sees themselves, others, and the world, can one person truly understand another person. 8. People act, based on their experience of reality, to meet their needs as they perceive them. 9. People tend to be emotionally present in behavior, their feelings a part of attempts to meet perceived needs; strength of feelings show the need’s importance. 10. The values people assign to theirShow MoreRelatedCarol Rogers Influence in Psychology1264 Words   |  6 PagesCarl Rogers and His Influence on Modern Psychology Introduction Carl Rogers is considered the founder of client-centered therapy, which asserts that childhood experiences affect an individual’s feelings, thoughts, and behavior (Rathus, 2004). The therapist must see the world from that of the client to be effective in treatment. Rogers has influenced many psychological theories and therapies present today, especially positive psychology. Despite this fact, many who practice positive psychologyRead MoreHumanistic Theories Debate On Abraham Maslow And Carl Rogers1617 Words   |  7 Pages Humanistic Theories Debate Team B – Anthony Garcia, Becky Billison, Cher Keen, Britanie McKernan, Megan Groulx PSY/310 September 7, 2015 Dr. Sadie Fine â€Æ' Humanistic Theories Debate In the debate between Abraham Maslow and Carl Rogers, both whom are humanistic theorists that share a mutual interest in the teachings of self-actualization, will discuss the specifics of their individual theories regarding the main points, their contributions, and the criticism they have received about their theoriesRead MoreCarl Roger s First Career Choice891 Words   |  4 PagesCarl Roger was born on January 8, 1902 Oak Park, Illinois and Died on February 4, 1987 at the age of 85 in San Diego, California. Growing up His father, Walter A. Rogers, was a civil engineer and his mother, Julia M. Cushing, was a homemaker and serious Pentecostal Christian. Carl was the fourth of their six children. Rogers was very intelligent and could read well before kindergarten. Following an education in a strict religious and ethical environment as an altar boy at the vicarage of JimplyRead MoreThe Theory Of Human Behavior1360 Words   |  6 Pagesbut some of the most influential psychological f igures have enabled us to have a comprehensive understanding of why we are who we are today. Even still, the comprehension of who we are as human beings is still extensively researched due to our constant adaptive natures. Due to the frequent changes in our concepts and identities, psychology attempts to explain the processes and outcomes. Interestingly, the study of human behavior is still highly influenced by numerous psychologists such as Freud, EriksonRead MoreCarl Rogers’ Theory Of Personality. Personality Theories1093 Words   |  5 PagesCarl Rogers’ Theory of Personality Personality theories suggest explanations for behaviors and how to change them. Multiple personality theories exist however one of the most interesting is the theory of personality by Carl Rogers. Rogers writes, â€Å"the core of man’s nature is essentially positive† (1961, p.73). â€Å"Carl Ransom Rogers (January 8,1902- February 4, 1987) was an influential American psychologist who, along with Abraham Maslow founded the humanistic approach to psychology† (â€Å"Carl,† 2017,Read MoreOverview of Humanistic Psychology Essay1399 Words   |  6 Pages Humanistic Psychology is a psychological perspective that highlights the study of a person in whole. These psychologist look at human behavior not just through the eyes of the viewer, but also through the eyes of the client that has the behavior. These psychologist believe that an individuals behavior is associated to his or her intimate feelings and their self image. Humanistic psychologist accepts human being s are not just a commodity of the environment. These psychologist study human meaningsRead MoreHistory And Theory : Freud And Rogers1125 Words   |  5 PagesHISTORY AND THEORY – Freud and Rogers Sigmund Freud and Carl Rogers are two extremely renowned individuals who have greatly contributed to the history of psychology. Their contributions are the foundation for the tools, techniques, and methodologies used by psychologist today. Although, each psychologist is from different times and developed different methods, they shared a passion for the workings of the human mind. As a result, their drive and foundation has motivated and prompted new theoriesRead MoreMajor Schools of Thought in Psychology829 Words   |  4 Pagesthought, structuralism, was advocated by the founder of the first psychology lab, Wilhelm Wundt. Almost immediately, other theories began to emerge and vie for dominance in psychology. In the past, psychologists often identified themselves exclusively with one single school of thought. Today, most psychologists have an eclectic outlook on psychology. They often draw on ideas and theories from different schools rather than holding to any singular outlook. The following are some of the major schools ofRead MorePsychology : The Influential Bunch1184 Words   |  5 PagesWajama, Aslami The Influential Bunch Psychology is defined as the scientific study of the behavior and mental process of individuals. In psychology there are many different perspectives that are employed. In this paper, this student will identify a few influential psychologists that paved the road for modern psychology. John B. Watson was a pioneering figure in the development of the psychological school of behaviorism. Watson was one of the early American psychologists to break Freudian notionsRead More Roger’s Theory as compared to that of Ellis’ Theory Essay973 Words   |  4 PagesAnderson (n.d) states, â€Å"Carl Rogers, a pioneering psychotherapist and the most influential psychologist in American history was one of the most prominent people of his time.† Rogers’ ideas and practices brought about a change in the school of humanistic psychology. What he learned in philosophy and philosophy of education influenced his personal life experiences which led him to a revolutionary of theory of therapy (Corsini, 2011 p. 148). According to an electrical resource, Client –centered therapy

The United Nations Charter Of Human Rights - 1154 Words

The International Community argues that the Sentencia 168-14 is in violation of international law. Upon analyzing the situation, it becomes clear that the DR is in violation of a number of international laws. I will outline a number of Articles of the United Nations Charter of Human Rights and attempt to show how the DR are or could be considered in violation of these laws. Article 9 of the Charter states that: â€Å"no one shall be subjected to arbitrary arrest, detention or exile†. Reports by Amnesty International have claimed that this has been the case. Many migrants, particularly those of Haitians decent are arbitrarily deported. They are sent to a country that they have never visit. AS presented by the IACHR: â€Å"phenotypical characteristics and a darker skin color were decisive factors when individuals were selected for detention and subsequent expulsion.† This act by the authorities indicates a clear pattern of discrimination. Amnesty International has also made reports of authorities destroying documents of Haitians, which would be able to prove their legal status in the DR. Article 15 of the Charter states that: (1) â€Å"Everyone has the right to a nationality† and (2) â€Å"No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality.† This violation is at the center of the Haiti-Dominican situation. The new ruling has left thousands stateless. As aforementioned, many reasons were given for not granting birth certificates and ID cards toShow MoreRelatedThe Us Should Withdraw From The Un1200 Words   |  5 PagesUnfulfilled charter A. World peace 1. Bosnian massacre 2. Somalia 3. Rwanda B. Human rights 1. Membership nations 2. Abuses III. Overburdensome cost A. Percentage paid by US B. Financial stewardship C. Membership corruption IV Sovereign rights A. Membership requirements B. Treaties 1. US Constitution 2. UN Charter 3. Washington’s farewell C. Competing interests V. Global community A. Decreased influence B. Fallacious argument STATEMENT OF PURPOSE: To prove that the United States shouldRead MoreThe Western Libya Security Council Resolution997 Words   |  4 PagesThe western Libya Security Council to authorise the use of force against Libya under United Nations Security Council resolution (UNSCR) 1973 provided that it protected civilians and it did not lead to a force of occupation of any kind. This essay will critically discuss the proposition that â€Å"UNSCR 1973 changed the law regarding the use of force under Chapter VII of the United Nations Charter† prior to discussing the proposition a definition on the law regarding the use of force as provided by ChapterRead MoreInternational Governance: The United Nations Essays1690 Words   |  7 Pagesterritorial expansion. Yet, when applied on the international level, the question arises: by what authority is the right to govern granted? If war is a means to this authority, is it through the blind, tumultuous, violent struggle for power, or is it gro unded in a universal moral absolute? Put another way, do we assert that governance is determined by arbitrary might or by absolute right? In fact, it is precisely this problem that various world powers and political theorists have sought to addressRead MoreUnited Nations Undermines Us Sovereignty1064 Words   |  5 Pagesimportantly, membership in the United Nations undermines US sovereignty. The President of the United States has the power to make treaties with foreign nations provided two-thirds of Congress concur (â€Å"The Constitution of the United States of America,† Article II Section 2). The UN Charter, however, although stating it is based on the principles of sovereign equality, requires members to give assistance to the UN based on its decisions, and prevents any state from assisting a nation against whom the UN isRead MoreIs International Human Rights Activity? Essay1486 Words   |  6 Pageseven a nation. Societies are founded on the idea of dominion and other societies have learned to embrace cultural differences and give credibility to them as a result. However today’s era of globalisa tion has yet to shake off fully the imperialistic attitude that was prevalent up until the 1800. While the intention behind the creation of fundamental human rights – such as the Charter of the United Nations – was an amicable one, the reality has given rise to anomalies when dealing with nations thatRead MoreFailure Of The League Of Nations893 Words   |  4 Pagesthe League of Nations 1. United States Refused to Join A. In 1918, Woodrow Wilson, the president at the time, wrote an open letter suggesting that if the Republicans were to gain control of congress they would give ease to Germany. This accusation was false as the Republicans had backed World War I and because of this they won the 1918 elections and gained control of the Senate and the House. Lodge became the majority leader and demanded compromise on the League of Nations charter before having itRead MoreInternational Organizations And The International Organization Essay1518 Words   |  7 Pagesdevelopment of various nations. These are institutions that are set to uphold the values of certain agendas that are put out there for member nations to embark on in improving a nation’s socio economic development. Some of these agendas and charters do come with costs and these costs includes fines, punishments. It also has benefits, a benefit weaker and stronger nations in achieving certain goals in the global spectrum. International o rganizations set standards for other nations to follow in ensuringRead MoreHumanitarian Intervention Is An Unacceptable Assault On Sovereignty Essay804 Words   |  4 Pagesviolations of human rights that offend every precept of our common humanity? Kofi Annan, Millennium Report of the Secretary-General of the United Nations, 2000 With this citation the Secretary General of UN took the responsibility to support the humanitarian intervention. The defence of this principle and the realization of this task rely on the UNSC, the only authority accountable of the determination of any threats to the international peace as the article 39 of the UN Charter says: â€Å"The SecurityRead MoreThe Charter Of The United Nations848 Words   |  4 PagesChapter I | United Nations. UN News Center. UN, n.d. Web. 21 Mar. 2016. This article was a posting of the first chapter of the Charter of the United Nations. In it, it details the purposes and principles of the United Nations thus allowing me to have a better understanding of why the United nations was created. It was created for the purpose of maintaining â€Å"international peace and security, and to that end: to take effective collective measures for the prevention and removal of threats to theRead MoreWorld War II : The Largest And Deadliest War930 Words   |  4 Pagessound, the United States and the Soviet Union. In an effort to prevent another world war from happening and â€Å"to save succeeding generations from the scourge of war,† the United Nations was formed (Charter of the United Nations). It has been over seventy years since the United Nations took on the role of international peacekeepers and the world has experienced dramatic changes. However, today’s world is much different than it was in the postwar era of World War II and the United Nations has come

Problems We Face in Our Daily Lives Free Essays

E B Hassan Anjum Problem 1 Inconvenience of getting ready in the morning Background: This is a problem that every person faces, be it a kid getting ready for school or an adult going to office. Why do people complain about it? Obviously the reason is pretty simple. It is time consuming. We will write a custom essay sample on Problems We Face in Our Daily Lives or any similar topic only for you Order Now People want a solution that helps them to cut this time. Solutions tried (TIPS): There isn’t any such specific product which helps people to tackle this problem. But we do have some tips regarding this situation on the internet http://www. wikihow. com/Get-Ready-in-the-Morning ttp://parentables. howstuffworks. com/family-matters/3-free-get-ready-school-printables-make-your-mornings-easier. html (This isn’t relevant to the topic but is an interesting idea for kids to learn getting ready themselves in the morning. ) http://www. wikihow. com/Get-Ready-for-School-%28for-Girls%29 Possible solution (Product) : It is a wild idea but I really fancy the idea of some iron man machine look alike which has all the tools and equipment ( Eg Robotics controlling hairbrush , tooth brush etc) for getting ready in the morning. Morever, we have an input device ( probably an augmented reality screen which helps us to decide what clothes to wear). And all these processes involved in getting ready are controlled by robotics. All we have to do is choose what clothes to wear and enter the machine. All the functions are performed simultaneously. Morever this machine would have the capabilities to give one a bath. So the 2nd problem of bathing could be integrated as well. Just a wild idea . I know it sounds a bit complicated but still a possibility. Problem 2 Sound Pollution Background: Sound or noise pollution is another common problem that one faces in his daily life. It can be caused in many forms. Be it some construction work going on in the community, the roaring of vehicle engines in the morning, highway noise or probably some late night party going on in the neighbourhood. Noise pollution has become a serious concern due to its adverse effects. Solutions that already exist: http://www. youtube. com/watch? =-jevPIJmABAfeature=related This vid shows us the different materials to sound proof a room. Pretty common thing And as Janet and Josh have mentioned already http://www. audimutesoundproofing. com/ Something portable but too big to carry around. Possible solutions : Sound proof remote (Press a button and it sound proofs the room) P. S , Yes this idea has been discussed and mentioned before. Other solutions such as sound proof walls, ear muffs are too mainstream. And SORRY for the delay !! How to cite Problems We Face in Our Daily Lives, Essay examples

Generalized Social Marginal Welfare Weights

Question: Discuss about the Generalized Social Marginal Welfare Weights. Answer: Introduction: During the year 2015, the Federal Government of Australia declared backpacker tax under new arrangements of taxation scheme. This taxation scheme will be imposed for working holiday makers (WHMs) who will be taxed at the rate of 15% on the income earned during the stay in Australia (Ato.gov.au. 2016). The objective behind the imposition of backpacker tax was to eliminate WHMs option to be referred as resident of Australia for the purpose of tax on personal income effectively from July 1 2016. It has been observed that the new taxation scheme would eliminate the tax- free threshold for WHMs while 32.2% marginal rate revenue would be earned on first dollar (Ato.gov.au. 2016). Accordingly, there are various favorable and unfavorable arguments on the introduction of backpacker tax as per the Australian Federal Government from the year 2016. Favorable argument: One of the significant benefits anticipated from the imposition of backpacker tax was generation of tax revenue amounted to $540 million approximately over the period of three years. It has been argued that the proposed scheme of taxation on the foreign visitors under the working holiday visa would assist in economic recovery with respect to the financial revenue (DeBacker, Heim Tran, 2015). Since, the number of visa applications has been increasing rapidly including rising cost of visa applications; imposition of backpacker tax would control the increase in cost of processing visa applications. Currently, Australian government evaluated budget deficit with respect to the financial value of Australia therefore, imposition of backpacker tax @15% would increase the revenue while removing the exempted threshold up to $18,200 (Kachurina et al., 2015). Further, increase of visa application fee to $440 from July 2016 would incorporate rise in revenue of the country. Th e business through WHMs would include the expenses and costs of around 30% in Australia and provides significant source of agricultural labor and tourism operators by improving knowledge and skills along with the revenue factors (Sharkey, 2016). In addition, inclusion of backpacker tax would result in developing the global competitiveness for the country with respect to the high- cost destination and rental accommodation for the travelers. Unfavorable arguments:Publicationof backpacker tax proposed various negative effects on the business organizations in Australia. Most importantly, the proposed taxation scheme affected the tourism industry as well as the agricultural sectors. It has been anticipated that the number of visitors in Australia would decline as a result of which the country will experience labor shortages in the sectors of tourism, agriculture and other primary business sectors (Singh, 2016). Due to the backpacker taxation scheme, cost of visa application will increase including the cost of other schemes of working holiday in other countries. It has been analyzed that the imposition of taxation scheme for backpackers would affect the employment through working holiday visa in Australian country while other countries would experience the increase in employment in similar industry (Bird, Edwards Shevlin, 2015). It has been observed that the introduction of backpacker tax would result in losing around one- third of total earnings while the rate of income tax would be high. Such high rate of taxes would affect and hamper the accessing of social services and other support services for meeting the remuneration requirements (Shah, 2015). In view of the decrease in visas for working holiday makers, the productivity and competitiveness of the Australian industry declined resulting in decrease of employment number by around 43%. It has been observed that the increase in regional revenue would take place if the government of Australia adopts other schemes including tourism or hospitality occupation with the visa extension facility. It has also been analyzed that the expansion of program of WHMs visa in other countries would assist the Australian Government to earn more revenue along with the inclusion of simple procedures for visa applications (Broocks Hannam, 2016). Analysis of good tax system features in backpacker tax Good taxation system refers to the tax allocation process for the taxpayers as per their capability to pay tax by fair and simple means of taxation system. The important features of the good taxation system include productivity adequacy, taxation elasticity, diversity, economic growth instrument, improvement in income distribution as well as economic stability. In order to develop the countrys economy, it is essential to maintain the characteristics of good taxation system (Ivanov, Idzhylova Webster, 2016). Productivity adequacy is one of the key features of good taxation system that requires yielding of adequate amount of production resources for the Australian Government to develop the activities and welfare. Taxation elasticity is an important feature that states the growth of countrys economy with the increase in national income of the country. It is essential to maintain the appropriate tax revenue share along with the appropriate national income proportion to develop the count ry and financial requirements of the government (Tang, 2016). Similarly, good taxation system involves diversity principle with respect to various sources of tax collection from the assessees that controls high rate of tax as well as eliminates tax evasion process. If there is single source of taxation system the burden of tax liability as well as tax rate would be high that would affect the governmental revenue. Additionally, a good taxation system should be considered as an instrument for growth of countrys economy. Capital formation rate, financial value and adequate resources depends on the growth of countrys economy therefore, a good taxation system must consider appropriate taxation rates and sources. It is essential to consider the mobilization of sources of economy, management of saving ratio and other factors should be considered while processing the taxation procedure (James, Sawyer Wallschutzky, 2015). Accordingly, different taxation scheme should be formed in such a way that incorporates the characteristics of good taxation system. Backpacker tax has been the proposed taxation scheme introduced by the Federal Government involves several criticisms. According to the current taxation system, backpackers in Australia are taxed as per the same taxation system available to the residents of Australia i.e. they are exempted from paying taxes up to the amount of AU$ 18,200. Therefore, Australian Taxation Office introduced 15% tax on the income earned by backpackers as per the marginal rate of 32% on each of the dollar earned by them (Egger et al., 2015). Considering the characteristics of good taxation system, it can be said that the backpacker tax exhibits certain features with respect to simplicity, diversity, elasticity and an instrument for the growth of economy. It has been observed through the recent budget report, the financial value of the country experienced deficit balance therefore, introduction of backpacker tax would generate revenue to the country with around $540 million. Hence, instrument for economic g rowth is one of the features of the good taxation system in incorporated in the backpacker tax (Kleven, Kreiner Saez, 2016). The scheme of backpacker tax also includes the feature of elasticity since it is expected to increase the national income of Australia as a result of increase in the governmental revenue. However, the tourism sector, agricultural sector and some other sectors expected to be affected in terms of employment rates, remuneration payments, yet it has been noted that the new source of taxation falls under the diversity feature of good taxation system. As the backpacker tax at the rate of 15% expects to generate increase in government revenue, it can be said that it is considered as an instrument to improve the income distribution (Alexeev, Good Krutilla, 2016). It has been anticipated that the introduction of backpacker tax by the federal government would assist in eliminating the countrys economic inequalities. Accordingly, it can be said that the backpacker tax contains several features of good tax system though the scheme lacks the principle on ensuring Australias economic stability in accordance with the economic fluctuations. Reasons for proposing changes in tax treatment of holiday makers The budget papers during the year 2015 announced several changes in the tax treatment of holiday- makers in Australia in order to differentiate the tax status of Australian residents and non- residents. The Liberal/ National coalition government proposed the changes to eliminate the tax- free threshold for the foreign travelers along with the reduction on tax evasion practice. Since the current budget reflects deficit financial balance, the coalition government considered the changes to increase the tax evasion incentives while decrease in the number of working holiday makers (WHMs) to improve the Australian economic benefit (Sheridan Lee, 2015). It has been observed that the introduction of backpacker tax as well as introduction of proposed changes in the taxation for holiday- makers would affect various business sectors in the country. However, the proposed changes in tax treatment would increase the economic revenue and national income in consideration with the foreign employment (Jorgenson, Gollop Fraumeni, 2016). Further, the government of Australia proposed the changes in taxation system in order to boost the investment returns. It has been anticipated that the structural change in tax treatment for holiday- makers would encourage the investors to invest higher funds, appointing employees at increased rate as well as acquisition of new equipments to improve the business production system. The proposed change in the tax treatment by the Liberal coalition government would result in generation of higher wages through increase in economic activity to boost the national income by around 40% over the period of two decades (Saez Stantcheva, 2016). Additionally, the projected changes in the tax treatment expected to increase the productivity, resource allocation and income for small business organizations in Australia. It has been anticipated that the growth in employment through new taxation schemes would increase by around 5% as compared to the year 2014 (Heng, Niblock Harrison, 2015). Therefore , proposed changes in the tax treatment of holiday- makers in Australia have been considered in accordance with several economical factors. Tax treatment of Jais income According to the regulations of Australian Taxation Office, if an individual visits Australia for the purpose of travelling and working in various locations, then the individual would be considered as foreign resident (Ato.gov.au. 2016). In the present case, Jai was a Malaysian citizen visited Australia on working holiday visa during the year 2014 and worked as a fruit picker in Tasmania. Considering the principles on Residential Status in Australia, Jai would not be referred as an Australian resident since he visited the country on working holiday visa as well as his permanent establishment was not in Australia. Further, as per the recent budget announcement, federal government of Australia introduced the new taxation scheme called backpacker tax for working holiday- makers. The regulations on backpacker tax states that individuals who visit Australia based on the visa 417 or 462 would be considered as backpackers and their income during the period of stay would not be taxed as per the tax- rates of Australian residents. It states that even if the individual stays in Australia for more than six months, the primary purpose of stay is holidaying and temporary working during their stay. Accordingly, the new taxation system would be affected from January 1 2017 on the income generated by the backpackers and taxable at the rate of 15% until the amount of $37,000 during the income year (Ato.gov.au. 2016). According to the current taxation system for Australian resident, individuals are exempted from the tax liability up to the income amounted to $18,200 therefore, the new taxation scheme on foreign travelers has been introduced to eliminate the tax- free threshold (Ato.gov.au. 2016). In the present case, Jai visited Australia based on 12-month visa for working holiday while his primary purpose was to holiday as well as temporary work as a fruit picker. Moreover, after his 12 months stay in Australia during the year 2014- 2015 Jai decided to come back in the financial year 2017 based on working holiday visa. This behavior of Jai reflects the temporary visit in Australia and do not qualify for the Australian resident for tax purposes during the relevant year. Moreover, the present situation mentions that the income earned Jai from fruit picking during the year 2014-15 amounted to $17,500, which is excluding the amount of living and travelling expenses during his stay. In addition, Jai planned to return to Australia and expects the same amount of income during the year 2017. Therefore, Jai would be referred as foreign resident in Australia for the purpose of taxation system during the year 2014-15 and income generated from fruit picking in Tasmania would be assessed for taxable income as per the tax rates of the year 2015-16. The following tax rate for 2015-16 would be applicable on the income by Jai for the period of his stay in Australia. Amount of taxable income Tax rate on the income earned 0- $80,000 32.5 cents for each dollar $80,001- $180,000 $26,000 plus 37 cents for each dollar exceeding $80,000 $180,001 and above $63,000 plus 45 cents for each dollar above $180,000 (Source: Ato.gov.au. 2016) Therefore, income of Jai amounted to $17,500 would be taxable as per the tax rates for 2015-2016 at the rate of 32.5% since the amount falls in the first slab i.e. income up to $80,000. Hence, the amount of tax payable for the period of his stay is equal to 32.5% of $17,500 i.e. $5,687.50. On the contrary, during the year 2017, if Jai returns to Australia then he will be assessed as per the new taxation scheme i.e. backpacker tax and the provision on working holiday- makers would be applicable. As per Jais expectations, if the income is earned based on the previous years income then 15% tax up to income $37,000 would be applicable. Therefore, the expected amount of tax payable for the financial year 2017 would be amounted to 15% on $17,500 i.e. $2,625. Reference List Alexeev, A., Good, D. H., Krutilla, K. (2016). Environmental taxation and the double dividend in decentralized jurisdictions.Ecological Economics,122, 90-100. Ato.gov.au. (2016). Ato.gov.au. Retrieved 16 December 2016, from https://www.ato.gov.au Bird, A., Edwards, A., Shevlin, T. J. (2015). Does the US System of Taxation on Multinationals Advantage Foreign Acquirers?.Rotman School of Management Working Paper, (2550819). Broocks, A. K., Hannam, K. (2016). The artisan backpacker: a development in Latin American backpacker tourism.International Journal of Tourism Anthropology,5(1-2), 152-164. DeBacker, J., Heim, B. T., Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States.Journal of Financial Economics,117(1), 122-138. Egger, P., Merlo, V., Ruf, M., Wamser, G. (2015). Consequences of the New UK Tax Exemption System: Evidence from Micro?level Data.The Economic Journal,125(589), 1764-1789. Heng, P., Niblock, S. J., Harrison, J. L. (2015). Retirement policy: a review of the role, characteristics, and contribution of the Australian superannuation system.Asian?Pacific Economic Literature,29(2), 1-17. Ivanov, S., Idzhylova, K., Webster, C. (2016). Impacts of the entry of the Autonomous Republic of Crimea into the Russian Federation on its tourism industry: An exploratory study.Tourism Management,54, 162-169. James, S., Sawyer, A., Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom.eJournal of Tax Research,13(1), 280. Jorgenson, D., Gollop, F. M., Fraumeni, B. (2016).Productivity and US economic growth(Vol. 169). Elsevier. Kachurina, M. M., Sharkova, A. V., Konovalova, E. E., Gubanova, N. V., Razumovskiy, S. L. (2015). The Concept of Development of the Tourism Industry under the Present System of Taxation.Asian Social Science,11(1), 268. Kleven, H. J., Kreiner, C. T., Saez, E. (2016). Why can modern governments tax so much? An agency model of firms as fiscal intermediaries.Economica,83(330), 219-246. Saez, E., Stantcheva, S. (2016). Generalized social marginal welfare weights for optimal tax theory.The American Economic Review,106(1), 24-45. Shah, A. (2015). TAXING CHOICES FOR ECNOMIC GROWTH WITH SOCIAL JUSTICE AND ENVIRONMENTAL PROTECTION IN THE PEOPLE'S REPUBLIC OF CHINA.Public Finance and Management,15(4), 326. Sharkey, N. C. (2016). Simplicity in the Chinese Context: The Categories of Differential Income Tax Treatment and Their Complications. InThe Complexity of Tax Simplification(pp. 45-69). Palgrave Macmillan UK. Sheridan, N., Lee, E. (2015). Tax changes on the horizon for expatriates working in Australia.Governance Directions,67(7), 428. Singh, M. K. (2016). Conflict of Source versus Residence-Based Taxation in India with Reference to Fees for Technical Service.Intertax,44(6), 525-537. Tang, X. (2016). The historical evolution of China's tourism development policies (19492013)A quantitative research approach.Tourism Management.

Mcdonald Erp Implementation †Free Sample Assignment Solution

Question: Discuss about theMcdonald Erp Implementation. Answer: Introduction McDonald being a globally present company has to take care of its operations in varied markets across different geographies and regions. By using modern Information System such as ERP systems for managing its operations McDonald has set an excellent example in the business world. McDonald is a well-known name in the industry of fast food which is characterized by its dynamic nature and extremely high competition. The companies operating in this industry have to deal with complexities of ever changing preferences and tastes of the consumers. Thus McDonald faces and fairly manages the stiff industry competition (Shanks, 2013). Nevertheless the advantage enjoyed by McDonald is that it has great opportunities for business in the still developing countries. Main fast food competitors for McDonald are companies like Pizza Hut, Dominos etc. At McDonald's Information Technology has grown to become one of the key functions of business. The knowledge gained from the ERP system is utilized by t he McDonald's management to make critical decisions of future expansions and devise company's strategies for growth. ERP Implementation with Business Intelligence McDonald was among the leading companies which came forward to adopt the Information Technology and the ERP system is being used by them for very long time. In the year 2002 they began a big bang ERP implementation project. In the beginning they faced several challenges in the implementation of ERP but nevertheless they were successful in this endeavor. The usefulness of the ERP systems is very wide for McDonald. The main modules of the ERP system utilized throughout McDonald include Customer Relationship Management (CRM), Finance (Cash flows and Accounting) and Operations (Inventory Logistics). These ERP systems at McDonald are also closely linked to their Business Intelligence software (Alshawi, 2012). According to the company's management they believe in strategic implementation of the ERP system. That is the outputs or the resulting reports generated by the ERP systems is utilized in making strategic company decisions along with their use for operational decision. Business Intel ligence is the integrated information technology which plays a pivotal role in the company. The future related decisions are made by the company by using the knowledge provided by the business intelligence. Some examples like the deciding upon the target markets in a particular city or location of upcoming stores etc are done on the basis of data mining provided by the business intelligence. It effectively uses the historic data in order to make strategic decisions for the future. McDonald has integrated its ERP system in a very successful manner with its Business Intelligence Software. There is an integration which is two-way between companys Business Intelligence (BI) software and ERP system. That is the exchange of information and data is two way by interaction between these two systems. The data is mainly consumed by the BI software in this exchange of data. The data regarding previous and historical customer preferences or volume of sales is fed in the ERP system which is then fetched and utilized by BI software. The results given by the BI software helps company to make growth decisions for the future (Ainin, 2011). The data so provided is analyzed by the company management and senior leaders to come up with decisions regarding strategies for expansion. One of the most used modules of the ERP system at McDonald's is its CRM module. The critical data like profitability, customer preferences, consumer segments and target markets are collected and stored by this module. The important trend analysis by the BI software is done by accessing this data. Finally the results given by the leaders of the company to make informative strategic decisions for the company utilize the BI for the trend analysis. The company has custom ERP implementation. The entire areas that are covered by ERP implementation can be shown as: Issues with ERP Implementation McDonald acknowledges that the implementation of ERP system has proved to be advantageous for its business. Though, initially company faced many challenges in implementation of the ERP system. Among various challenges the main were financial, technological and cultural challenges. Another important challenge faced by the company after implementation of the ERP system was to impart essential training to its employees and users. For the successful implementation of the ERP system it is essential to impart suitable training in duration and also after the implementation (Hwang, 2012). It is very important that the employees are comfortable with the new applications otherwise it would rebound and increase inefficiencies in functions and redundancy in operations. Thus it would be right to acknowledge change management as the biggest challenge at McDonald. Classically the ERP implementation in a company is characterized by challenges in the operations of business which are both elementary a s well as radical. Therefore, the management must convey to all the stakeholders details of the drivers of the advantage of this change. This was also one of the challenges at McDonald. Advantages of ERP Implementation and Integration with BI Software The ERP systems integration with the Business Intelligence Software has been successfully utilized at McDonald in making strategic decision. There are many key advantages of ERP implementation as well as its integration for the company. The improved efficiency is undoubtedly the biggest advantage of this ERP implementation (Cuenca, 2013). The repetition of processes is successfully eliminated and also the requirement of manually entering information is greatly reduced because of the ERP implementation. It also enables companies to easily and efficiently collect data and also to effectively streamline the business processes. This integration is also utilized by the company to attain the cost advantage. In long run by using the ERP and BI software integration McDonald is also saving the cost. Even though in short term the implementation involved cost but in the long term the savings of the cost proved the investment on Information Technology to be beneficial for McDonald. Conclusion As discussed above, we can conclude that for McDonald Information Technology has grown into a pivotal organizational function. The company has gained advantages in its operations by using the ERP systems. Also the critical decision making for the business is greatly assisted by the useful data provided by the integration of the ERP system with the BI software. References Ahmad, M. M., Cuenca, R. P. (2013). Critical success factors for ERP implementation in SMEs.Robotics and Computer-Integrated Manufacturing,29(3), 104-111. Alrashid, W., Alshawi, M., Al-Mashari, M. (2012). EXPLORING ENTERPRISE RESOURCE PLANNING (ERP) IMPLEMENTATION FROM STAKE-HOLDER PERSPECTIVE. In5th International Conference on Communications, Computers and Applications (MIC-CCA 2012)(Vol. 5, No. 1, pp. 125-124). Mosharaka for Research and Studies. Dezdar, S., Ainin, S. (2011). The influence of organizational factors on successful ERP implementation.Management Decision,49(6), 911-926. HassabElnaby, H. R., Hwang, W., Vonderembse, M. A. (2012). The impact of ERP implementation on organizational capabilities and firm performance.Benchmarking: An International Journal,19(4/5), 618-633. Parr, A. N., Shanks, G., Darke, P. (2013). 8 IDENTIFICATION OF NECESSARY FACTORS FOR SUCCESSFUL IMPLEMENTATION OF ERP SYSTEMS.New Information Technologies in Organizational Processes: Field Studies and Theoretical Reflections on the Future of Work,20, 99.