Monday, May 18, 2020
Brain drain refers to the emigration (out-migration) of knowledgeable, well-educated, and skilled professionals from their home country to another country. This can take place because of several factors. The most obvious is the availability of better job opportunities in the new country. Other factors that can cause brain drain include: war or conflict, health risks, and political instability. Brain drain occurs most commonly when individuals leave less developed countries (LDCs) with fewer opportunities for career advancement, research, and academic employment and migrate to more developed countries (MDCs) with more opportunities. However, it also occurs in the movement of individuals from one more developed country to another more developed country. The Brain Drain Loss The country that experiences brain drain suffers a loss. In LDCs, this phenomenon is much more common and the loss is much more substantial. LDCs generally do not have the ability to support growing industry and the need for better research facilities, career advancement, and salary increases. There is an economic loss in the possible capital that the professionals may have been able to bring in, a loss in advancement and development when all of the educated individuals use their knowledge to benefit a country other than their own, and a loss of education when educated individuals leave without assisting in the education of the next generation. There is also a loss that occurs in MDCs, but this loss is less substantial because MDCs generally see an emigration of these educated professionals as well as an immigration of other educated professionals. Possible Brain Drain Gain There is an obvious gain for the country experiencing brain gain (the influx of skilled workers), but there is also a possible gain for the country that loses the skilled individual. This is only the case if professionals decide to return to their home country after a period of working abroad. When this happens, the country regains the worker as well as gains a new abundance of experience and knowledge received from the time abroad. However, this is very uncommon, particularly for LDCs that would see the most gain with the return of their professionals. This is due to the clear discrepancy in higher job opportunities between LDCs and MDCs. It is generally seen in the movement between MDCs. There is also a possible gain in the expansion of international networking that can come as a result of brain drain. In this respect, this involves networking between nationals of a country who are abroad with their colleagues who remain in that home country. An example of this is Swiss-List.com, which was established to encourage networking between Swiss scientists abroad and those in Switzerland. Examples of Brain Drain in Russia In Russia, brain drain has been an issue since Soviet times. During the Soviet-era and after the collapse of the Soviet Union in the early 1990s, brain drain occurred when top professionals moved to the West or to socialist states to work in economics or science. The Russian government is still working to counter this with the allocation of funds to new programs that encourage the return of scientists that left Russia and encourages future professionals to remain in Russia to work. Examples of Brain Drain in India The education system in India is one of the top in the world, boasting very few drop-outs, but historically, once Indians graduate, they tend to leave India to move to countries, such as the United States, with better job opportunities. However, in the last few years, this trend has started to reverse itself. Increasingly, Indians in America feel that they are missing the cultural experiences of India and that there are currently better economic opportunities in India. Combating Brain Drain There are many things governments can do to combat brain drain. According to the OECD Observer, Science and technology policies are key in this regard. The most beneficial tactic would be to increase job advancement opportunities and research opportunities in order to reduce the initial loss of brain drain as well as encourage highly-skilled workers both inside and outside the country to work in that country. The process is difficult and it takes time to establish these sorts of facilities and opportunities, but it is possible, and becoming increasingly necessary. These tactics, however, do not address the issue of reducing brain drain from countries with issues such as conflict, political instability or health risks, meaning that brain drain is likely to continue as long as these problems exist.
Sunday, May 17, 2020
Polycystic ovarian syndrome is the most common endocrine disorder abbreviated PCOS. The medical condition was first identified by Irving Stein and Michael Leventhal in 1935. PCOS was originally called Stein-Leventhal disease. Its name was later changed to polycystic ovarian syndrome due to the common symptom of cystic ovaries present in many women with this condition. Currently, it is the most common hormonal illness in women of reproductive age. Polycystic ovarian syndrome has many related symptoms but the most common are: irregular periods, amenorrhea, hirsutism, acne, obesity, infertility, insulin resistance, and estrogen dominance. Although, most of the people that have PCOS are obese not all patients are overweight. PCOS is associated with abdominal obesity and insulin resistance. Insulin resistance is a rather complicated phenomenon. First, it is important to note that insulin is a very important hormone in the human body and too much or too little of it leads to problems. Insulin governs appetite, satiety and blood sugar levels. It also appears to regulate fat accumulation on the body. When a person eats, the pancreas releases insulin and this insulin then pushes glucose from the consumed food into the cells. Any excess glucose is stored in the fat cells. When a person suffers from insulin resistance however, glucose cannot enter the cells. After many attempts, insulin finally manages to push some glucose into a few cells, but the excess is stored in fat
Wednesday, May 6, 2020
Connections MathEx4 School Premises Walner A. Saturno What makes school cool? School is cool because it makes us enjoy life. In school, we do not only learn reading, writing, and arithmetic but also develop skills and values. In fact, there are many real-life lessons which we can learn in school. The school opens us to the realities of the world and teaches us to become responsible individuals. In order for a school to aid in our individual growth, it should provide an atmosphere that promotes learning. This means that the school should be an ideal place for learning life lessons. What characteristics do an ideal school and school premises have? Promotes Health and Moral Growth The school should preferably be on a quiet street. We should not see beer and videoke bars, cockpits and gambling dens, malls, cinema houses, video games establishments, jails, military quarters, shipyards, railroad yards, busy highways, electrical and communication lines and towers, manufacturing and industrial establishments, public markets, slaughterhouses, or garbage dumps beyond 200 meters from the school. Accessible to All Learners The school must be located in a place which can easily reach by most learners. A learner should walk a maximum distance of 2 to 3 kilometers from his/her house to the school. If the learner must use public transportation like jeeps and tricycle, travel time should not be more than 30 minutes. Likewise, the distance of the drop-off point from publicShow MoreRelatedThe Television Show Freaks And Geeks Created By Paul Feig And Judd Apatow1139 Words Ã |Ã 5 Pagesstill trying to figure out who they are in society. High school is a place for teenagers to build an idea of what kind of people they want to be in the future, and the decisions they make could affect the rest of their lives. In the television show Freaks and Geeks created by Paul Feig and produced by Feig and Judd Apatow, viewers get to follow teenager Lindsay Weir and her younger brother Sam as they explore the twists and turns of high school with their friends. The events that the characters faceRead MoreWe Real Cool By Gwe ndolyn Brooks1075 Words Ã |Ã 5 PagesGwendolyn Brooks wrote the poem Ã¢â¬Å"We Real CoolÃ¢â¬ in 1959 and was published in1960, right in the middle of the civil rights movement and only a couple years after the Brown v. Board of Education trial, which challenged racial segregation in schools. In the poem, a group of kidÃ¢â¬â¢s drops out of school allowing them to have a lot of free time on their hands which often leads to criminal activities. Many have interpreted this poem in different ways. One possible interpretation that I feel strong about isRead MoreWe Real Cool a Poem by Gwendoly Brooks Essay examples1034 Words Ã |Ã 5 PagesWe Real Cool Ã¢â¬Å"We Real CoolÃ¢â¬ is a poem that was written by poet Gwendolyn Brooks in the year of 1959. This poem states that the black young people in the United States went through to make a clear definition of themselves and tried to seek their values in the late fifties and early sixties, young kids knowing they are different from the society, so they started their abandonment from a young age, they give up school because they know they cannot be accept as other white kids, they were caughtRead MoreA Social Class System1116 Words Ã |Ã 5 Pageschildren begin school, they begin to separate into these divisions. The top of the social ladder, often considered to be people who are cool, are stereotyped to be beautiful and happy. Although in some cases this may be true, it is not always that way. Misconceptions about popularity lead to a greater divide amongst the social classes, and cause those in the lower social levels to be considered as or to feel as if they are inferior. Artic les like one written by Christian McBride, entitled Be Cool, publishedRead MoreThe Medias Influence on Teenagers on What They Watch, Read, and Listen 705 Words Ã |Ã 3 Pagesout what they watch, or read, or listen. ItÃ¢â¬â¢s different, but all together itÃ¢â¬â¢s mostly the same. The TV programs have a lot of stereotypes towards teenagers. Girls think they canÃ¢â¬â¢t do things that guys do. There are programs out there that show those types of stereotypes and these stereotypes get into their head which makes them realize thereÃ¢â¬â¢s no way for them to do it. The contradicted stereotypes are that there are some girls out there in this world that CAN do what any guy can do. What I thinkRead MoreDerfs Cartoon1659 Words Ã |Ã 7 Pagesrural, small town in Ohio and went to high school with serial killer Jeffrey DahmerÃ¢â¬ (Ã¢â¬Å"BioÃ¢â¬ ). He drew a cartoon in 1995 in which he presents an implicit theory about how and why things evolve to be Ã¢â¬Å"coolÃ¢â¬ . This paper will elaborate on explaining what DerfÃ¢â¬â¢s theory actually is, an interpretation of the meaning presented in the cartoon, and a fad or style that follows DerfÃ¢â¬â¢s theory. In this cartoon, DerfÃ¢â¬â¢s theory of how things get to expand and get Ã¢â¬Å"coolÃ¢â¬ expresses that a fad starts by a smallRead MoreThe Sonnet-Ballad, AndWe Real Cool, By Gwendolyn Brooks1069 Words Ã |Ã 5 Pageswritten by her. One is titled Ã¢â¬Å"The Sonnet-BalladÃ¢â¬ and the other is titled Ã¢â¬Å"We Real CoolÃ¢â¬ . On the surface these two poems seem to have simple means, but if you dig under the surface there is more than meets the eye. Each poem has the three component that make a poem according to Stephen Henderson. Each poem has a theme, structure, and saturation. Each component is presented in a different way. Its presented in a way that makes the poem more affective in its message, and that is the reason why these poemsRead MoreLangston Hughes And Gwendolyn Brooks1464 Words Ã |Ã 6 Pageswriting unique to other authors and each other. Gwendolyn Brooks often expressed the prejudices of being an African American in her writing. In her 1959 popular poem Ã¢â¬Å"We Real Cool,Ã¢â¬ published as part of Ã¢â¬Å"The Bean EatersÃ¢â¬ (Layng), Gwendolyn Brooks educates readers on what often befell African American youths that chose to leave school and engage in illegal activities. The poem describes seven boys playing a game of pool at a pool hall named Ã¢â¬Å"The Golden Shovel,Ã¢â¬ is used as imagery by Gwendolyn Brooks toRead MoreDream Phones Essay1000 Words Ã |Ã 4 PagesIn todays society a social phenomenon that swiftly takes our society by storm is something cool. How I see todays in thing, the rave for having a cell phone is the ultimate cool demand. It is most probably due to the hip new flip-tops or slim-style with cameras, but regardless what model it is and the reason for having one, people are carrying them. There was a time when it was considered that only the rich were those who can afford cell phones. It is probably still true, but there is anotherRead MoreEssay On Data Visualization839 Words Ã |Ã 4 PagesCheck Out Our Cool Data Visuals Showing Employee Diversity in Major US Newsrooms and Other Useful Data Introduction Welcome again to our weekly post on the topic of Data Visualization (DataViz). Our todayÃ¢â¬â¢s issue of DataViz Weekly focuses on employee diversity in the major US newsrooms, the business schools that give the highest and lowest boost to salaries, AmericansÃ¢â¬â¢ daily routines and BritainÃ¢â¬â¢s vanishing property market. It features interesting charts and info-graphics, helping you to read,
Introduction The issue of ethnicity and stratification is of importance in Canadian society because it addresses the relationship between ethnic and racial stratification. Since Canada is so culturally diverse, it is important to know what motivates various ethnic groups to strive for success and how social stratification plays a significant role in this process. In Canada, the opportunity for training and furthering ones level of education is promising for individuals of all ethnicities. Providing there is some form of stratification system within society, it is likely that individuals will view this inequality as a motivational factor to undergo sacrifices and receive additional training for these jobs. This will facilitateÃ¢â¬ ¦show more contentÃ¢â¬ ¦The Functional Theory of Stratification Social stratification refers to a system with conventional rules behind the ranking of individuals and groups, which theories of social stratification are meant to uncover and understand. The existence of a system of social stratification also implies some form of validity of the ranking of people and the unequal distribution of valued goods, services, and prestige (Kerbo, 2006). The functional theory of stratification introduced by Davis and Moore attempts to explain the necessity of inequality in societies with a complex division of labor. The Davis-Moore theory declares that if the more important, highly skilled, and physically and psychologically demanding positions in a complex division of labor are to be adequately filled both from the standpoint of numbers and of minimally efficient performance, then there must be some unequal rewards favoring these positions over others (Wong, 2006). This theory generates three assumptions: the first is that some jobs are more important than others are, second, people must make sacrifices to train for important jobs and third inequality is required to motivate people to undergo sacrifices to train for these important jobs (Brym, 2010). The first assumption, which states: some jobs are more important than others are (Brym, 2010). This means that certain positions in any societyShow MoreRelatedRace And Ethnicity Are Affected By Stratification938 Words Ã |Ã 4 PagesBefore one might explain how race and ethnicity are affected by stratification. You first have to understand race and ethnicity in its self. Many people including me before I took this class thought they were the same thing. Racial groups are a group that is socially set apart because of obvious physical differences. An example of this is I come from Somalia but in the United States my race would be defined as black or African American. Ethnicity or ethnic groups are groups set apart from othersRead MoreSocial Stratification And Gender, Ethnicity, And General Attractiveness1429 Words Ã |Ã 6 PagesHistorically, different physiological traits have correlated to specific allotments of form of capital and therefore, to the social stratification system. P articularly, traits like gender, ethnicity, and general attractiveness are all determinants to an person being socially stratified in a cohort. Social stratification is a placement into a social position that can offer a spectrum of social effects. These effects are generally considered positive, if the individual has a higher placement on theRead MoreSocial Stratification : Social Class, Ethnicity, Age, And Gender1074 Words Ã |Ã 5 Pages It is in the human nature to be social beings, and have a social identity. Social stratification is the organization of individuals into social groups based on their access to basic needs. Aspects that affect social stratification are wealth, power, and prestige. Wealth is the amount of currency or goods that an individual or family owns. This can include money, houses, livestock, etc. Power is the ability for one to achieve their goals regardless of opposition. Wealth is directly related toRead MoreSocial Stratification in Modern Capitalis t Societies1457 Words Ã |Ã 6 PagesA. Educational system reproduces systems of social stratification in modern capitalist societies. Analyze this statement by addressing the following questions/topics; 1. What is social stratification? Why are class, caste, gender and ethnicity considered to be systems of stratification? Answer- Social stratification is the division of society into different groups in a pattern of ranking. In simple sentence, social stratification means inequalities between different groups of peopleRead MoreSocial Stratification in Modern Capitalist Societies1447 Words Ã |Ã 6 PagesA. Educational system reproduces systems of social stratification in modern capitalist societies. Analyze this statement by addressing the following questions/topics; 1. What is social stratification? Why are class, caste, gender and ethnicity considered to be systems of stratification? Answer- Social stratification is the division of society into different groups in a pattern of ranking. In simple sentence, social stratification means inequalities between different groups of peopleRead MoreStratification : Social, Class, And Caste1197 Words Ã |Ã 5 PagesStratification: Social, Economic, Class, and Caste Social stratification is made up of hierarchical relationships among different groups of people. It is as though people are arranged in strata, or layers. Groups may be unequal with material resources, power, human welfare, education, and symbolic attributes. This social stratification began with the emergence of agriculture, but is now universally present. Stratification can be broken up into categories such as class, caste, age, and indigeneityRead MoreSociology : White Privilege, Stratification ( Marx + Weber ) And Racial Sterotyping Essay1531 Words Ã |Ã 7 PagesSociology 100: Social autobiography Ã¢â¬â Cameron McNae -8255593 Concepts: White Privilege, Stratification (Marx+Weber) and Racial Sterotyping As I stood upon the stage at Nelson College, receiving my 2013 prefect honours, I took a moment to consider my surroundings. I looked upon the hall of over 1000 young men in front of me, and saw people of all colours, backgrounds and cultures. A Ã¢â¬Ëdiverse group of students from over 50 countriesÃ¢â¬â¢ as the school administration never failed to remind us. HoweverRead MoreSsci 316 Study Guide Answers Essay978 Words Ã |Ã 4 Pagessociety were to simply note that different groups are different, without an overt or implied status hierarchy, the issues of inequality would not be as important as they are today 2. Are race and ethnicity the only types of inequality in the US today? diversity in US today is not limited to ethnicity, race Ã¢â¬â other factors: social class (SES or socio-economic status), education, size of group, religion, language As defined in this class what do the terms Ã¢â¬ËmajorityÃ¢â¬â¢ and Ã¢â¬ËminorityÃ¢â¬â¢ refer to? (understandRead MoreGender Stratification : The Classification Of People Based On Their Biological Features984 Words Ã |Ã 4 PagesGender stratification refers to the classification of people based on their biological features such as their sex. The term Ã¢â¬Å"gender stratificationÃ¢â¬ is generally used to refer to the situation in which men are valuable than women. In this situation, men have greater access to prestige, wealth, and power in a society. Different societies tend to have different levels of gender stratification. In the United States, the main consequence of gender stratification is economic and social inequality betweenRead MoreSocial Stratification1589 Words Ã |Ã 7 PagesASSESS THE APPLICABILITY OF THE CONFLICT THEORY IN EXPLAINING STRATIFICATION. Ã¢â¬ËStratificationÃ¢â¬â¢ is a term used to characterize a structure of inequality where individuals occupy differentiated structural positions and the positions are situated in layers (or strata) that are ranked hierarchically according to broadly recognized standards .( Durlauf 1999) The conflict theory in relation to social stratification argues that stratification,Ã¢â¬ reflects the distribution of power in society and is therefore
Question: Discuss About The Development Of The Oil Companies Taxation? Answer: Introducation From the latest Annual Report of Cromwell Property Group, it can be observed that there are four major items of equity in the consolidated balance sheet of the company; they are Contributed Equity, Other Reserves, Retained Earnings/ (Accumulated Losses) and Non-controlling interests (cromwellpropertygroup.com 2018). Contributed Equity refers to the summary of the total stock value of the companies that the shareholders have directly purchased (Finkler et al. 2016). Increase in contributed equity can be seen in 2017 than 2016. For the company, it has increased from $106.5 million to $106.9 million; and for trust, it was from $1287.5 million to $1295.2 million. The main reason behind this increase in the increase in the number of share issued in 2017; that is 1,762,361,339 from 1,752,331,208 (cromwellpropertygroup.com 2018). Reserves refer to the amount excess money shareholders pay except the par value of shares (Daskalakis, Jarvis and Schizas 2013). In 2017, increase in reserves can be seen in Cromwell Property Group for both the company and the trust. For the company, it has increased from $17.9 million to $18.2 million; and for trust, it was from $2.3 million to $1.7 million (cromwellpropertygroup.com 2018). The main reason in the increase in reserve is the presence of various reserve heads; they are security-based payments reserve, sales reserve and reserve for foreign currency transactions. Retained Earnings and Accumulated Losses refer to the total profit and loss of the companies due to the payment of dividends (Bourguignon, Branson and De Melo 2015). In 2017, there is accumulated loss for the company; that is $112.9 million in 2017 and $129.4 million in 2016. For trust, there is retained earnings; that is $ 292.3 million in 2017 and $178.0 million in 2016. Non-controlling interest refers to the portion of equity ownership not attributed to the parent company. For trust, increase in non-controlling interest can be seen; that is $1627.7 million in 2017 and $1505.2 million in 2016 (cromwellpropertygroup.com 2018). Business organizations are required to incur different types of expenses for smooth running of the business operations. One such expense is Tax Expenses that the companies are required to incur, as they own this expenditure to the federal government and state government (Khafizova and Fassakhov 2015). There is no exception of this fact in case of Cromwell Property Group as the company is needed to pay their tax expenses for yearly basis. The annual report of Cromwell Property Group shows that the applicable tax rate of the company in 2017 and 2016 was 30% as per the Australias company tax rate. The analysis of the latest annual report states that the company has tax expenditure worth $1.5 million in 2017 and $3.5 million in 2016 for the company. For trust, the amount of income tax expenditure in 2017 is $0.3 million (cromwellpropertygroup.com 2018). It needs to be mentioned that Cromwell Property Group has divided the tax expenses in three parts; they are current tax expenses, deferr ed tax expenses and adjustment in tax expenses for previous taxation period. The analysis of annual report of Cromwell Property Group states that the company has $278.7 million and $333.1 million profit before income tax in 2017 and 2016 respectively for the company; and $261.1 million and $371.4 million in 2016 for the trust. Thus, in 30% tax rate, the income tax expenses should be $83.6 million ($287.7 million*30%), $99.3 million ($333.1 million*30%), $78.3 million ($261.1 million*30%) and $111.4 million ($371.4 million*30%). However, the reported tax expenditure of the company is $1.5 million in 2017 and $3.5 million in 2016 for the company. For trust, the amount of income tax expenditure in 2017 is $0.3 million (cromwellpropertygroup.com 2018). Thus, it can be seen that there is clear difference and some specific factors are responsible for this difference. It can be seen that the companies use to do some taxation adjustments after the payment of annual tax and all these aspects are needed to take into consideration. The first item is the income of trusts . In 2017 and 2016, the trust of Cromwell Property Group has acquired a number of corporate entities that is subject to tax deduction. The next item is fair value impairment. It is an expenditure that is subject to tax deduction and thus it has been adjusted in 2017. In the business operations, Cromwell Property Group has some expenses that are not subject to tax deduction and thus, they have been adjusted with the taxation expenses for the company in 2017 and 2016 (Weber 2014). The next important item is change in recognized tax losses. It is an important aspect that needs to be adjusted with the taxation expenditure. Thus, the company has adjusted this amount in 2017 for the company. It was required for the company to adjust the taxation expenses related to the previous years and thus, they have been adjusted with the tax expenditure in 2017 and 2016 for the company. In addition, difference is there due to the difference in overhead tax rate. All these aspects have created the dif ference (Figari et al. 2012). The annual report of Cromwell Property Group states that the company has reported both deferred tax assets and deferred tax liabilities in their consolidated balance sheet. Cromwell Property Group reported $3.4 million in 2017 and $1.3 million for company; and $0.3 million in 2017 for the trust as deferred tax assets (cromwellpropertygroup.com 2018). The company has also reported $0.9 million in 2017 and $1.9 million for company as deferred tax assets. There is not any deferred tax liabilities for the trust. According to the adopted policies, the company reports about deferred tax assets and deferred tax liabilities in the presence of temporary difference in the tax rate at the time of the recovery of assets and settlement of liabilities (Laux 2013). In Cromwell Property Group, the major factors responsible for deferred tax assets are interests in managed investment scheme, employee benefits, and transaction costs, recognition of tax losses and loss or gain from unrealized foreign cu rrency. The only factor responsible for deferred tax liabilities is management rights related to intangible assets. All these factors are responsible for deferred tax assets and liabilities. The latest annual report of Cromwell Property Group states that the company has recorded both current tax assets and income tax payable or current tax liabilities in their consolidated balance sheet. Cromwell Property Group recorded $1.2 million and $1.7 million as current tax assets in 2017 and 2016 respectively. Cromwell Property Group has also recorded $1.7 million and $2.2 million as current tax liability in 2017 and 2016 for the company; and $0.5 million for the trust (cromwellpropertygroup.com 2018). It needs to be mentioned that there are some major differences between income tax payable and income tax expenses. Income tax expenses refers to the tax expenses for the current financial year of the companies that is required to be paid in the current year (Gogol 2016). However, income tax payable can include the tax due in the previous year. There are many instances where it can be seen that the companies pay less amount of tax due to temporary difference in tax rate. For this reason, companies are required to pay the due tax in the next year and thus, they are appeared as income tax payable (Friedman 2013). The analysis of the latest annual report of Cromwell Property Group shows that the company has reported different amount for income tax expenses in income statement and cash flow statement. As per the consolidated income statement, the reported income tax expenses are $1.5 million in 2017 and $3.5 million in 2016 for the company; and $0.3 million in 2017 for the trust. As per the consolidated statement of cash flows, the reported income tax payment are $4.6 million in 2017 and $3.5 million in 2016 for the company; and $0.1 million in 2017 for the trust (cromwellpropertygroup.com 2018). Thus, difference can be spotted in the recorded tax expenses. Income tax expenses in the income statement shows the amount of income tax needs to be paid for the current financial year (Widerquist et al. 2013). However, cash flow from operating expenses considers the decrease and increase in current assets and liabilities. At the same time, payment for differed tax expenses and income tax payable are t he part of the current liabilities of the companies. For this reason, the income tax payment in statement of cash flows includes the payment of previous year tax expenses and deferred tax expenses (Fodor 2015). For this reason, disparity can be seen in the income tax expenses in income statement and cash flow statement. The above analysis shows that Cromwell Property Group has done their different income tax treatments in an effective manner as the company has provided all the required justification and clarification about their taxation treatment in the financial statements. For this reason, one can get effective insight about how big organizations do their tax treatments. Most importantly, one will be able to understand the major reasons responsible for creating disparity in the amounts of tax payment in different areas of financial statements. References Bourguignon, F., Branson, W.H. and De Melo, J., 2015. Adjustment and income distribution: A micro-macro model for counterfactual analysis. InModeling Developing Countries' Policies in General Equilibrium(pp. 117-139). Cromwellpropertygroup.com. (2018).ANNUAL REPORT 2017. [online] Available at: https://www.cromwellpropertygroup.com/__data/assets/pdf_file/0015/22920/CMW-2017-Annual-Report-final-web.pdf [Accessed 23 Jan. 2018]. Daskalakis, N., Jarvis, R. and Schizas, E., 2013. Financing practices and preferences for micro and small firms.Journal of Small Business and Enterprise Development,20(1), pp.80-101. Figari, F., Paulus, A., Sutherland, H., Tsakloglou, P., Verbist, G. and Zantomio, F., 2012. Taxing home ownership: distributional effects of including net imputed rent in taxable income. Finkler, S.A., Smith, D.L., Calabrese, T.D. and Purtell, R.M., 2016.Financial management for public, health, and not-for-profit organizations. CQ Press. Fodor, A., 2015. The impact of taxation on company value. Friedman, M., 2013. The case for a negative income tax: A view from the right.Basic Income, p.11. Gogol, T.A., 2016. Accounting and taxation, and their impact on the development of small business in developed countries.Naukovyi visnyk Polissia-Scientific bulletin of Polissia, (4), pp.257-261. Khafizova, A.R. and Fassakhov, I.A., 2015. Development of the oil companies taxation system.Mediterranean Journal of Social Sciences,6(1 S3), p.20. Laux, R.C., 2013. The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), pp.1357-1383. Weber, C.E., 2014. Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences.Journal of Public Economics,117, pp.90-103. Widerquist, K., Noguera, J.A., Vanderborght, Y. and De Wispelaere, J., 2013. Basic income: an anthology of contemporary research.
Question: Discuss about theInformation Literacy for Thesis Statement. Answer: Introduction According to the definition provided by American Library Association (ALA), a person who can recognise any information which is required, and has the capability of locating, evaluating and using the needed information efficiently is known as information literate person. The person who has learned the procedure of learning is considered as information literate, they know the method of learning because they understand how to organise, find and use the necessary information in particular situation so that others can learn from their actions. This essay will focus on the requirement of information literacy in students as a critical skill for studying at a nursing university. Further, the article will examine two techniques of searching for information which has been used in the past ten years. Background Paul G. Zurkowski first used the phrase Information literacy in his report published in 1974 by the National Commission on Libraries and Information Science. The phrase was used to define techniques and skills which are necessary for utilising a broad range of information, and differentiate the term literates with information literates.' The theory of information literates gained popularity in the 1990s, it was due to the mass usage of internet. The information was few keystrokes away from users, therefore, accessing and using the information correctly is constituted as literacy.' Thesis Statement It is necessary for students to have information literacy as a crucial skill for learning while studying at a Nursing University. Significance of Information Literacy Information literate person possesses the capability to navigate between various electronic devices to efficiently access, search and analyse the suitable sources of information. The according to the University of Southern Queensland, the information literacy is an essential requirement for graduates; the nursing literature has also identified information literacy as n requirement for the nursing profession. As per Osman (2017), being able to find, collect, evaluate and appropriately utilise the information has always been a significant part of learning specifically in the academic sector. The Association of College Research Libraries determines information literacy as a requirement for collecting and accurately using the vast amount of information accessible to the nursing students through the internet. They have also provided various standards which directly address the information skills required for a nursing student. The primary reason for students to become information literat e is so they can determine the necessary length of information; they can evaluate the required information effectively and efficiently and implement such data to achieve a particular objective. It is also essential to understand the economic, legal and social issues which are related to the collection and utilisation of specific information so that they can gather and use such information ethically and legally (Nayda and Rankin 2008). The 21st century has brought incredible modifications to the higher education worldwide which increase the use of technology in the education sector. Innovations such as a computer, smartphones, and internet allow people to access a vast amount of information in seconds. The Internet is one of the primary sources for obtaining and collecting the data, but it is not always a credible source. Anyone can publish content over the internet which is its biggest problem because this means that there is a significant amount of wrong information available. The students are required to sort through the internet data while performing research on a particular topic. Carlson et al. (2011) provided that for collecting any data, students use the internet instead of encyclopedias or book. Information literacy assists the students in identifying outdated, incorrect and misleading information, and it also helps them sort and interprets the information intelligently. According to Julien and Barker (2009), the requirement of information literacy is needed at every stage of education, for example, elementary-age kids know they can ask their teacher if any information is required. As a person gets old, the requirement of collecting information through books, articles, and primarily internet advances with time. The information literacy should be learned by the student while they are at the high school; this skill gets better through time. In case of nursing students, the requirement of information literacy is significantly high, especially in the perspective of evidence-based activities. As per Turnbull, Royal and Purnell (2011), usually, nurses face three primary problems while researching how to collect information, lack of critical skills and difficulty in finding research papers. Most of the nursing university provide online learning sources to their students such as e-library; these sources are formed to provide necessary information to students which can be utilised by them in collecting scholarship, conducting research and teaching. As per the study conducted by Perrin, Hossain, and Cumming (2008) over the nursing students, most of the students use online sources to collect and analyse the information. The research concluded that students use Google as a primary source of gathering data, other sources include nursing journals, textbooks, and e-library database. The above observations show the necessity of information skills as a requirement for the nursing standards for their strategies. Search Methods There are various methods use by students and scholars in past ten years to search information, such as Doctrinal and social-legal search method. According to Safadi et al. (2011), the Doctrinal process is determined as an armchair method or literature search, in which the researcher uses library books, archives, and another database. Mostly legal practitioners use this technique for analysing various case laws; the researcher primarily uses different judgement, treaties, statutory rules, legal journals, and magazines. Focus group is another technique used by the researcher to obtain information and ideas from customers; it is focused on collecting feedback from the customers by asking various topic related questions. In social-legal search method, the research is conducted over the previous debates, statutory regulations, and sociology. Another popular search method is online search engines such as Google, Bing, and Yahoo (Saranto and Kinnunen 2009). Conclusion In conclusion, the role of information literacy is significant in case of nursing students learning. Most of the modern universities provide their information through online portals such as e-libraries research papers and articles. The ACRL has provided numerous standards regarding information literacy which is essential for nursing students. There are various methods used by modern researchers to collect and analyse information such as Doctrinal, focus group, and search engines. Summary Due to the popularity of technology, modern universities used online sources to provide study material to their students. The students are requiring analysing and collecting information through online sources which require them to have the skill of information literacy. Information literacy is the process of knowing the sources, method of collection and proper utilisation of specific information. In case of nursing students, many universities consider information literacy as an essential skill for graduates; it assists in their searching ability. References Carlson, J., Fosmire, M., Miller, C.C. and Nelson, M.S., 2011. Determining data information literacy needs: A study of students and research faculty.portal: Libraries and the Academy,11(2), pp.629-657. Julien, H. and Barker, S., 2009. How high-school students find and evaluate scientific information: A basis for information literacy skills development.Library Information Science Research,31(1), pp.12-17. Nayda, R. and Rankin, E., 2008. Information literacy skill development and life long learning: exploring nursing students' and academics' understandings.Australian Journal of Advanced Nursing, The,26(2), p.27. Osman, H., 2017. Nursing Students Experience with Information Literacy Skill.Yangtze Medicine,1(03), p.157. Retrieved from https://www.scirp.org/Journal/PaperInformation.aspx?PaperID=79215 Perrin, C., Hossain, D. and Cumming, K., 2008. Nursing students' information literacy skills prior to and after information literacy instruction. InProceedings of the 5th International Lifelong Learning Conference 2008(pp. 311-316). [PDF file]. Central Queensland University. Retrieved from https://citeseerx.ist.psu.edu/viewdoc/download;jsessionid=1ED006BC55E5A0407B66EC319A26E4ED?doi=10.1.1.542.3755rep=rep1type=pdf Safadi, R.R., Saleh, M.Y.N., Nassar, O.S., Amre, H.M. and Froelicher, E.S., 2011. Nursing students' perceptions of nursing: a descriptive study of four cohorts.International nursing review,58(4), pp.420-427. Saranto, K. and Kinnunen, U.M., 2009. Evaluating nursing documentationresearch designs and methods: systematic review.Journal of advanced nursing,65(3), pp.464-476. Turnbull, B., Royal, B. and Purnell, M., 2011. Using an interdisciplinary partnership to develop nursing students information literacy skills: An evaluation.Contemporary nurse,38(1-2), pp.122-129.
Monday, April 20, 2020
Yevtushenko's Babi Yar Babi Yar, a poem written by Yevgeny Yevtushenko, tells the story of the Nazi invasion into a small part of Russia, in which, throughout the duration of World War II, over one-hundred thousand Jews, Gypsies and Russian POW's were brutally murdered. However, what is unique about this particular perspective is that the narrator is not a Jew, but a mere observer who is aghast at the atrocities that took place during the Holocaust. It is through allusions, as well as other literary devices, that Yevtushenko elucidates caustically the absurdities of the hatred that caused the Holocaust, in addition to the narrator's identification with the Jews and their history of oppression. Perhaps, the most effective literary device used in "Babi Yar" is the allusion. The first clear allusion seen in the poem is the one concerning Egypt(line 6). This reference harks back to the Jews' enslavement in Egypt before they become a nation. In line 7, the narrator makes reference to how so many Jews perished on the cross. The reason for these initial allusions in the first section is clear. Yevtushenko is establishing the history of the Jewish people, being one of oppression, prejudice, and innocent victims. The next illusion in the poem is a reference to the Dreyfus Affair, a more modern display of irrational and avid anti-Semitism. It is in the Dreyfus affair that an innocent man is accused of espionage and is sent to jail for more than ten years, notwithezding an overwhelming amount of evidence pointing to his innocence, simply because he is a Jew. Yevtushenko uses these allusions to lead up to his referral to a boy in Bielostok who is murdered by the Russian common-folk. Clearly, The narrator is teaching a lesson with a dual message. Firstly, he is informing the reader of the horrors that took place in Russia during the Holocaust. Perhaps even more of a travesty, however, is the fact that humankind has not learned from the past in light of the fact that this "episode" is merely one link in a long chain of terrors. Yevtushenko goes on to allude to Anne Frank, a young Jewish teenager who left behind a diary of her thoughts and dreams, and how the Nazis strip her of any potential future she has when she is murdered in the death camps. Clearly, the allusion creates images in the mind of the reader that mere descriptions via the use of words could not. Another effective literary device used in the poem is the first person narrative in which the narrator identifies with those victims which he describes. This is seen in the case where the narrator says "I am Dreyfus", or "Anne Frank, I am she." The narrator does not claim to underezd what the feelings and thoughts of these people are, but rather, he is acknowledging the fact that they are feeling, "detested and denounced" and that unlike the rest of the world who turned its head, or the Russians who actually abetted such heinous crimes, this gentile narrator can not empathize, but does sympathize with his Jewish "brethren." Another extremely powerful device used by Yevtushenko is the detail of description and imagery used to describe events and feelings that are in both those whom he identifies with, as well as himself. "I bear the red mark of nails"(line 8) seems to include much of the suffering that the Jews have to endure. The statement is almost one of a reverse crucifixion in which the Jews are crucified and now have to suffer with false accusations, blood libels, and Pogroms for the duration of time. The poet describes very clearly the contempt most people have for the Jewish people and how many of these people aided in the barbarity . In line 13, for example, the poet speaks of "shrieking ladies in fine ruffled gowns" who "brandish their umbrellas in my face." In addition, Yevtushenko also depicts explicitly how the "tavern masters celebrate" at the sight of "(a Jewish boy's)blood spurt and spread over the floor." The contrast of age in "Babi Yar" is also quite effective. In the last three sections, the reader finds out that the narrator is remembering the past, mourning those who have perished.