Construction Contracting in Arizona - Free Essay Example

Sample details Pages: 10 Words: 2936 Downloads: 6 Date added: 2017/06/26 Category Building Essay Type Research paper Level High school Did you like this example? Construction Contracting on Tribal Lands in Arizona: Both the State Tax and a Tribal Tax May ApplyPage 1 of 7 SALES TAXATION OF CONSTRUCTION CONTRACTING ON TRIBAL LANDS IN ARIZONA: BOTH THE STATE TAX AND A TRIBAL TAX MAY APPLY Randal T. Evans* Arizona is home to 22 federally-recognized Indian tribes. Tribal lands comprise over a quarter of Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s land base. Don’t waste time! Our writers will create an original "Construction Contracting in Arizona" essay for you Create order As a result, a significant amount of construction activity in Arizona takes place on tribal lands, including recent and ongoing large-scale development projects. Contractors performing services on tribal lands in Arizona are faced with the somewhat daunting task of determining what taxes apply to each particular project. In Arizona, this inquiry involves two separate questions: (1) does the Arizona transaction privilege tax apply, and (2) does a tribal tax apply? Both of these questions require an analysis of state or tribal tax law and federal Indian law, but the two questions must be analyzed independently. In many situations, a contractor performing services on tribal lands may be subject to both a state and a tribal tax, as Indian tribes and states are recognized as having concurrent taxing authority over non-Indian transactions on Indian lands, except in limited circumstances. Further, this inquiry must be done on a project-by-project basis, as the law in this arena is par ticularly fact-based, still evolving, and filled with nuances, subtleties, and complexities. This article briefly addresses each of these questions, focusing on some of the more significant federal and state court cases and the Arizona Department of Revenueà ¢Ã¢â€š ¬Ã¢â€ž ¢s ruling dealing with transactions involving tribal lands. This article is intended as an introduction only. Contractors performing services on tribal lands will need to undertake a careful analysis of what tax laws apply for each particular project, working closely with their legal counsel and/or a state and local tax professional with experience in this particular area of law. Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s Transaction Privilege (Sales) Tax on Construction Contracting Differs Significantly From Other States In place of a traditional sales tax, Arizona imposes a Transaction Privilege Tax (TPT) on specified business activities, including retail sales, personal property rentals, and construction contracting, among others. The Arizona transaction privilege tax is commonly referred to as a sales tax; however, the tax is imposed on the business engaged in a taxable activity, and is not a true sales tax. Although the transaction privilege tax is usually passed on to the consumer, the legal burden (incidence) of the tax is on the seller. Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax treatment of construction contracting is significantly different than that of other states. In most other states, sales of building materials are taxable, and there is no sales tax on a contractorà ¢Ã¢â€š ¬Ã¢â€ž ¢s receipts from construction services. Arizona is just the opposite. In Arizona, sales of building materials to contractors generally are exempt from the retail sales tax, and a à ¢Ã¢â€š ¬Ã…“prime contractorà ¢Ã¢â€š ¬Ã¢â€ž ¢sà ¢Ã¢â€š ¬Ã‚  gross receipts from construction contracting are subject to the transaction privilege tax. See A.R.S. 42-5061(A)(27), 42-5075. As of March 1, 2014, the combined state and co unty tax rates for construction contracting range from 5.85% to 7.6%. See  https://azdor.gov/transaction-privilege-tax/tax-rate-table. There are many nuances to how the Arizona sales tax applies to different construction contracting variations, such as speculative build, design-build, owner-build, construction manager, and other types of contracting arrangements. These nuances in the state tax structure are often amplified when the construction takes place on tribal lands. In Some Situations, Arizona Sales Tax May Apply to Construction Services on Tribal Lands Historically, the U.S. Supreme Court held that states had no jurisdiction within the territory of an Indian tribe. Indian tribes are still recognized as sovereign entities under federal law (see the very recent U.S. Supreme Court holding in Michigan v. Bay Mills Indian Cmty, __ U.S. __ (2014), affirming that Indian tribes are à ¢Ã¢â€š ¬Ã…“à ¢Ã¢â€š ¬Ã¢â€ž ¢domestic dependent nationsà ¢Ã¢â€š ¬Ã¢â€ž ¢ that exercis e à ¢Ã¢â€š ¬Ã‹Å"inherent sovereign authorityà ¢Ã¢â€š ¬Ã¢â€ž ¢Ãƒ ¢Ã¢â€š ¬Ã‚  and upholding a tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s sovereign immunity from suit). Notwithstanding, federal courts à ¢Ã¢â€š ¬Ã…“long agoà ¢Ã¢â€š ¬Ã‚  departed from the view that à ¢Ã¢â€š ¬Ã…“à ¢Ã¢â€š ¬Ã‹Å"the laws of [a State] can have no forceà ¢Ã¢â€š ¬Ã¢â€ž ¢ within reservation boundaries.à ¢Ã¢â€š ¬Ã‚  White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 141 (1980). Even so, states do not have unlimited regulatory authority over activities that take place on tribal lands. See Nevada v. Hicks, 533 U.S. 353 at 362 (2001). In the context of state taxation, the general rule now is that states may impose a tax on transactions that occur on tribal lands, unless the federal government has expressly prohibited state taxation (that is, unless federal law preempts the state tax), or the state tax would unduly interfere with significant federal and tribal interests. See Cotton Petroleum Corp. v. New Mexico, 4 90 U.S. 163, 188-189 (1989). There are several situations, discussed below, where federal law may prohibit the state from imposing a tax on construction services performed on tribal lands. Arizona Sales Tax Does NOT Apply to On-Reservation Services Performed by the Tribe or a Tribal Member Under federal preemption principles, state sales taxes may not be imposed on the business activities of an Indian tribe, a tribe-owned entity, or an enrolled member of the tribe, if the activities take place on that tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s reservation. See, e.g., White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 144 (1980) (à ¢Ã¢â€š ¬Ã…“[w]hen on-reservation conduct involving only Indians is at issue, state law is generally inapplicable, for the stateà ¢Ã¢â€š ¬Ã¢â€ž ¢s regulatory interest is likely to be minimal and the federal interest in encouraging tribal self-government is at its strongestà ¢Ã¢â€š ¬Ã‚ ). The Arizona Department of Revenue, in Transaction Privilege Tax Ruling (TPR) 95-11, details its position regarding the taxability of construction work performed on an Indian reservation. TPR 95-11 recognizes that Arizona sales tax does not apply to the gross proceeds derived from contracting activities performed on a reservation by the Indian tribe, a tribal entity, or an enrolled member of that tribe. TPR 95-11 I.A, C. Arizona Sales Tax Does NOT Apply to the On-Reservation Services of a Non-Member Contractor Performing Services Under Contract with the Tribe, a Tribal Entity, or a Tribal Member The Arizona sales tax also does not apply to construction services performed under a contract with an Indian tribe, a tribal entity, or an enrolled tribal member, if the construction activities take place within that tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s reservation. Where a non-tribal member makes a sale or performs a service on tribal lands, federal courts generally apply a à ¢Ã¢â€š ¬Ã…“balancing testà ¢Ã¢â€š ¬Ã‚  to determine whether state sales tax applies , weighing on one hand federal and tribal interests, and on the other, the stateà ¢Ã¢â€š ¬Ã¢â€ž ¢s interests. See, e.g., White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980). This analysis is referred to as the à ¢Ã¢â€š ¬Ã…“Bracker balancing test,à ¢Ã¢â€š ¬Ã‚  named after the Supreme Court case that established the test. In Bracker, the Supreme Court applied this test and determined that Arizona could not impose motor carrier and use fuel taxes on a non-Indian logging and hauling company hired by a tribe for on-reservation logging operations. In that case, the state was prohibited from imposing its taxes because the interests of the federal government and the tribe, as reflected in federal regulations, outweighed Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s general interest in tax revenue. Bracker, 448 U.S. at 144-53. Two years after the White Mountain Apache case, the Supreme Court applied the Bracker test in holding that New Mexico could not impose its gross receipts tax on a contra ctorà ¢Ã¢â€š ¬Ã¢â€ž ¢s proceeds from the construction of a school built on the Navajo Indian reservation by a local school board which had been formed by a chapter of the Navajo Nation. Ramah Navajo School Board, Inc. v. Bureau of Revenue, 458 U.S. 832 (1982). As for Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s sales tax, TPR 95-11 recognizes that the Arizona tax does not apply to proceeds from a construction project performed on an Indian reservation by a non-affiliated Indian or non-Indian prime contractor, if one of the following conditions apply: 1. The activity is performed for the tribe or a tribal entity for which the reservation was established; or 2. The activity is performed for an individual Indian who is a member of the tribe for which the reservation was established. TPR 95-11 I.C. Under Ramah and TPR 95-11, in order to be exempt from the Arizona tax, the contract must be with the Indian tribe, a tribal entity, or an enrolled member of the tribe. As illustrated by the two cases discussed below (Blaze and Greenberg), if the contract is with a federal or state agency, the project generally will be subject to the state tax, even though the project ultimately benefits the tribe or tribal members. Arizona Sales Tax Generally DOES Apply to Construction Services Performed on Tribal Lands Under Contract with a Federal or State Agency Under the Supremacy Clause of the U.S. Constitution, states are not permitted to impose a tax directly on the federal government. See United States v. New Mexico, 455 U.S. 720, 733 (1982). This limitation applies only when the tax is imposed directly on the federal government or a federal agency or instrumentality, but does not apply to federal contractors in states such as Arizona, where the legal incidence of the tax is on the contractor. Id. at 735-36; see also Depà ¢Ã¢â€š ¬Ã¢â€ž ¢t of Revenue v. Blaze Constr., 526 U.S. 32 (1999) (receipts from BIA contract for the construction of roads on six Indian reservations in A rizona subject to Arizona TPT because the legal incidence of the tax fell on the contractor, not the government purchaser); Tucson Mech. Contracting, Inc. v. Arizona Depà ¢Ã¢â€š ¬Ã¢â€ž ¢t of Revenue, 175 Ariz. 176, 854 P.2d 1162 (App. 1992) (Arizona contractors subject to TPT on federal contracts; mandatory receipt provision in contracts did not shift the legal incidence of the tax to the government purchaser). In the Blaze case, the U.S. Supreme Court held that for federal contracts involving construction on tribal lands, the Bracker balancing test (discussed above) does not apply. Rather, courts apply the general rule established in United States v. New Mexico, that federal contractors may be subject to state sales tax if the legal burden of the tax is on the contractor. See Blaze Constr. Co., 526 U.S. 32. The same rule applies to contracts with state agencies for construction projects on tribal lands. In a 1995 case, the Arizona Court of Appeals affirmed the taxability of a construction contract with an Arizona school district (a subdivision of the State of Arizona), even though the work was performed on an Indian reservation and ultimately benefitted tribal members. Depà ¢Ã¢â€š ¬Ã¢â€ž ¢t of Revenue v. M. Greenberg Constr., 182 Ariz. 397 (App. 1995). TPR 95-11 establishes Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s position that à ¢Ã¢â€š ¬Ã…“[t]he gross proceeds derived from construction projects performed on Indian reservations by non-affiliated Indian and non-Indian prime contractors for all other persons [other than for an Indian tribe, a tribal entity, or an enrolled tribal member], including the federal government, are subject to the imposition of Arizona transaction privilege tax.à ¢Ã¢â€š ¬Ã‚  Arizona Sales Tax MAY Apply to the Receipts of Tribe-Owned and Tribal Member-Owned Contractors Performing Services Off-Reservation, Including Other Tribesà ¢Ã¢â€š ¬Ã¢â€ž ¢ Reservations The Supreme Court has held that tribes and tribal enterprises may be su bject to state taxation for off-reservation business activities. Mescalero Apache Tribe v. Jones, 411 U.S. 145, 148-9 (1973). This is a general rule, and there are exceptions where the state tax may be prohibited by federal law or treaty rights. In Arizona, tribe-owned or tribal member-owned contractors generally will be subject to state sales tax for off-reservation activities, including services performed on another tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s reservation. In a 1999 case, the Arizona Board of Tax Appeals upheld the application of the Arizona tax to the receipts of a construction contracting company owned by members of the Cherokee Nation for services performed under contract with the Tuba City Unified School District, a political subdivision of Arizona, located on the Navajo Nation. Flintco Inc. v. Depà ¢Ã¢â€š ¬Ã¢â€ž ¢t of Revenue, No. 1801-99-S (Oct. 19, 1999). Although, unlike Greenburg, the contractor was an Indian-owned business, the board followed a line of federal cases tre ating a non-member Indian the same as a non-Indian for jurisdictional purposes, and thus concluded that the Arizona tax was not prohibited by federal law. A Tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s Tax May Also Apply Independent of whether the Arizona sales tax applies, a tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax may also apply to the receipts of a construction contractor performing services on tribal lands. Indian tribes have the authority to levy taxes on activities that take place within their reservation and may impose tax on non-Indians. See, e.g., Kerr-McGee Corp. v. Navajo Tribe, 471 U.S. 195 (1985); Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 137 (1982). The following analysis may be used to determine whether a construction contractor is subject to tribal tax: 1.Has the Tribe Passed a Tax Ordinance? The first step in determining whether a tribal tax applies is to determine whether the tribe has been authorized by its constitution, charter, or other governing instrument to impose taxe s and whether the tribe has passed a tax ordinance pursuant to such authority. The best way to determine whether a particular Indian tribe has a tax ordinance in place is to contact the tribe itself. The Arizona Commission of Indian Affairs maintains a list of Indian tribes in Arizona, with contact information for each tribe, at https://www.indianaffairs.state.az.us/tribes/tribes.html. 2.Does the Tribal Tax Apply to Construction Contracting? Assuming that the Indian tribe has enacted a tax code, the next step is to determine whether the tax applies to construction contracting activities. Below are a few examples of tribal taxes that apply to contracting services performed within the Indian nation or community. The Navajo Nation imposes a sales tax on all sales of goods or services within the Navajo Nation, including construction services. See 24 NNC 607. Effective January 1, 2013, the Navajo Nation Sales Tax Rate is 5%. See www.NavajoTax.org. The Navajo Nation also imposes a Business Activity Tax (BAT) that is subject to certain business transactions that fall outside the scope of the Navajo Sales Tax. In November 2013, the Office of the Navajo Tax Commission issued a Public Ruling on the Taxability of Pre-Construction Activities Under the Navajo Nations Sales Tax and Business Activity Tax. See navajotax.org/public_rulings_directory. The Salt River Pima-Maricopa Indian Community imposes a privilege license tax on business activities, including contracting, conducted within the Community. See Salt River Pima-Maricopa Indian Community Code 15-51, 15-52. The tax is structured similarly to the Arizona transaction privilege tax, with the tax computed on 65% of the prime contractorà ¢Ã¢â€š ¬Ã¢â€ž ¢s receipts for construction services performed within the Community. See Code 15-52(a). The tax rate depends on the ownership of the business. The tax rate for businesses owned and operated by non-Community members is 1.65%, while the rate for businesses owned and operated by Community members is 7.95%. This difference in rates follows the rule discussed above, that transactions conducted by Community members within the Communityà ¢Ã¢â€š ¬Ã¢â€ž ¢s reservation are not subject to the Arizona transaction privilege tax. See www.srpmic-nsn.gov/government/treasurer. The Gila River Indian Community imposes a license privilege tax on business transacted by persons on account of their activities on the Reservation. See Gila River Indian Community Law and Order Code, Title 13 (Business Licenses and Taxation), Chapter 3 (Imposition of Privilege Taxes). The Gila River tax on construction contracting is also structured similarly to the Arizona transaction privilege tax, allowing for a 35% standard deduction. See Code 13.311(A) (Construction contracting). Effective December 1, 2013, the tax rate is 6%. Id. If the project is subject to the Arizona transaction privilege tax, a deduction equal to 75% of the gross proceeds may be taken when computing the Gila River tax; however, this deduction only applies where the contract is between the contractor and a tenant in areas designated by the Community for the promotion of economic development. Code 13.311(C). See www.gilariver.org gt; Departments gt; Revenue/Internal Audit Department. 3.Is the Project Located on Indian Lands? The final step to determine whether tribal tax applies is to confirm that the construction project is fact on land that is part of the Indian reservation or community. A tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s power to tax non-Indian business activity extends to reservation lands (lands held in trust for the tribe), as well as trust allotments of tribal members and other lands that are considered part of à ¢Ã¢â€š ¬Ã…“Indian Country,à ¢Ã¢â€š ¬Ã‚  as that term is defined by federal law. Mustang Production Co. v. Harrison, 94 F.3d 1382 (10th cir. 1996), cert. den., 117 S.Ct. 1288 (1997) (tribe may impose a severance tax on non-Indian oil and gas producers operating on trust allotments outside of the tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s reservation). Except in limited circumstances, a tribeà ¢Ã¢â€š ¬Ã¢â€ž ¢s authority to tax generally does not extend to non-Indian fee land (or the equivalent of fee land), even if that land is within the exterior boundaries of the reservation. See Montana v. United States, 450 U.S. 544, 565 (1981) (with limited exceptions, Indian tribes lack civil authority, including taxing authority, over the conduct of nonmembers on non-Indian fee lands); Atkinson Trading Company, Inc. v. Shirley, 532 U.S. 645 (2001) (applying Montana and holding that the Navajo Nation did not have the authority to impose its Hotel Occupancy Tax on a hotel located on fee land situated within the exterior boundaries of the Navajo Reservation). Conclusion The tax treatment of construction contracting on tribal lands in Arizona involves the overlap of three distinct areas of law: (1) Arizonaà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax treatment of construction contractors, which differs significantly from most other states; (2) tribal law governing the taxation of activities conducted on tribal lands; and (3) federal Indian law issues relating to the taxation of Indian tribes, tribal members, and those doing business with them. Each is a complex arena filled with nuance, subtleties, and complexities. Together, they create a perfect storm that churns up unique legal issues and requires careful and individualized analysis at the outset of each construction project involving services performed on tribal lands.

The Wolf Of Wall Street Essay - 1753 Words

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Greater London Authority Free Essays

This business report aims to investigate the policies affecting the environment in London. A review will be made into the responsibilities of the Greater London Authority (GLA) and the mayor. A critical evaluation of the evidence will be provided. We will write a custom essay sample on Greater London Authority or any similar topic only for you Order Now A survey of opinions amongst GSM students will be presented and a conclusion drawn on the effectiveness of the Greater London Authority (GLA) and the Mayor in tackling key issues which relate to the environment. It has been estimated that London, the capital of England, has a population of more than eight million (www. tandard. co. uk). With a 0. 7% fall in GDP in the second quarter of 2012 (GLAEconomics, 2012) the Mayor of London (MoL) plays an important role in ‘improving London for all’ (london. gov. uk). The Greater London Authority (GLA) is a top-tier administrative body for London (http://en. wikipedia. org/wiki/Greater_London_Authority) which consists of an elected mayor, the London assembly and permanent members of GLA staff who collaboratively work towards design a better capital (www. london. gov. uk/who-runs-london/greater-london-authority). The MoL is responsible for the economic, environmental, social enhancement of the city (www. london. gov. uk/who-runs-london/mayor/role). Plans and policies are developed to tackle the issues effect London such as transport, housing, health inequalities and environmental issues (www. london. gov. uk/who-runs-london/mayor/role). Environmental issues can be defined as the overuse of natural resources (Fransson and Garling, 1999) and can be categorised into air, water, radiation and odor pollution (http://www. environment-agency. ov. uk). The United Kingdom (UK), ranked eighth in the world for emit the highest carbon dioxide emissions (http://www. ucsusa. org). The UK generates 586 million tonnes of carbon dioxide a year. Even though significant efforts are being made to reduce our carbon footprint such as building the world’s largest wind farm, pollution due transportation however still remains a major problem in the UK (http://www. actionforourplanet. com). Environmental concer n has risen on the political agenda since 2003. Various olicies have been introduced since then, relating to the environment. In 2009, a document entitled ‘Leading to a Greener London’ was published setting out the aims for London to reduce its carbon foot print and become ‘one of the worlds greenest cities’ (https://www. london. gov. uk/priorities/environment/vision-strateg. The Mayors Municipal waste strategy (2011) sets out to improve the life of Londoners by retrofitting London, greening London and cleaner air for London (http://www. london. gov. uk/sites/default/files/Municipal%20Waste_FINAL. pdf). Retrofitting or mordenising our homes and workplaces to be more energy efficient is considered to be a vital action, as this accounts for nearly eighty percent (80%) of the cities emissions. Greening London consists of increasing London’s tree coverage and green spaces in order to improve air quality, reduce the impact of extreme weather conditions and increase the vibrancy of the city. The mayor has already made various steps towards achieving cleaner air for London which includes introducing new cleaner hybrid buses (http://www. london. gov. k/priorities/transport/green-transport/hybrid-buses), charging points for electric cars (https://www. sourcelondon. net) and barlays cycle hire is due to be expanding to south west London in 2014 (http://www. tfl. gov. uk/corporate/media/newscentre/archive/25711. aspx). Nevertheless, evidence shows that air pollution in our capital has exceeding EU limits and proves that London has a long way to go to improve emissions (http://www. londo n. gov. uk/media/press_releases_london_assembly/new-figures-reveal-limits-harmful-air-pollution-breached-across-capital). The business waste Strategy (2011) sets out to direct the management of business waste. London currently produces 20 million tones of waste a year. With London growing, this amount is due to increase. The aim of this policy is to educate and encourage Londoners to reduce, reuse and recycle their household and support business’s to dispose of their waste more efficiently and effectively (http://www. london. gov. uk/priorities/environment/vision-strategy/waste). These policies have filtered down to local councils and a proposal has been drawn in the borough of Croydon to target those who persistently refuse to recycle with a fixed penalty of ? 0 (http://www. croydon. gov. uk/environment/rrandw/recycling-rates/). However, even with the governments increasing efforts to try a reduce waste and encourage recycling, there are many areas in society where this is not happening. For example, the government’s voluntary scheme to cut the use if throwaway bags issued by supermarkets has been a disappointment. The use of plastic bags has increased for the second year running (http://www. guardian. co. uk/environment/2012/jul/05/plastic-bag-use-rise-supermarkets). In response, a proposal making it mandatory to charge all single use carrier bags may be enforced (http://www. ondon. gov. uk/media/press_releases_assembly_member/news-jenny-jones-am-calling-charge-all-single-use-carrier-bags). In conclusion, government will always make proposals and draw up policies however sometimes implementing these policies at a local level is very challenging. Even though the GLA want to see improvements and continuously demand, support needs to be made at a local level to help guide local authorities through continuous changes enforced upon them. REFERENCING FRANSSON, N. GARLING,T. (1999) ENVIRONMENTALCONCERN: CONCEPTUAL DEFINITIONS, MEASUREMENT METHODS, AND RESEARCH FINDINGS. Journal of Environmental Psychology, 19 (4) pp 369–382 http://www. actionforourplanet. com/#/top-10-polluting-countries/4541684868 http://www. london. gov. uk/media/press_releases_london_assembly/new-figures-reveal-limits-harmful-air-pollution-breached-across-capital http://www. london. gov. uk/priorities/transport/green-transport/hybrid-buses http://www. london. gov. uk/sites/default/files/Business%20Waste_FINAL. pdf). http://www. london. gov. uk/sites/default/files/Business%20Waste_FINAL. pdf http://www. london. gov. uk/sites/default/files/londons_economy_today_no119_26071 How to cite Greater London Authority, Papers

Importance of Learning Indigenous Australian- myassignmenthelp

Question: Discuss about theImportance of Learning Indigenous Australianfor Nurses. Answer: History and culture defines an individual or community way of thinking, communication and what of value and important in their life. History shape the present time and determine how people think about their future. Culture, being a part of human lives, influences values, views, hopes, loyalties, fears and worries (Ford, 2012). The indigenous Australian comprise of Torres Strait Islander and Aboriginal. The Indigenous Australians have their history dating back 75000 years. They are amongst the world oldest cultures and demand consideration and respect (Mitrou et al., 2014). The indigenous Australian culture has been adversely affected when Australia was colonized by Great Britain and its impact is felt to date. The historical injustices have led to the most problems experienced among the Aboriginals and Torres Islanders communities and continually shape their lives. Understanding culture and history enables a professional to build relationships with individuals and community that help to attain effective delivery of services. Therefore, it important for professional working closely with indigenous communities to understand their past and culture in order to successfully deliver on their workplace. The following essay critically discusses the importance and value of nurse professionals completing a course in introduction to indigenous Australia. This will involve exploring the usefulness of learning about the histories and culture of Indigenous Australians and the impact of the past to future generation. The essay will also discuss the issues of cultural differences and diversity. Nursing as a profession in health care sector plays an important role on caring for families, individuals, and communities so that they can attain, recover or maintain optimal health. Nurses are involved promotion, protection, and optimization of health, facilitation of healing, prevention of injury and illness, alleviation of suffering and advocacy of care to group, communities, families, individuals, or special population (Shepherd, Li, Mitrou, Zubrick, 2012). Nurses aim to improve quality of life through optimal health care. Nurses work closely with Indigenous Australians and it necessary for them to understand their history and culture to deliver optimal. First, nurses completing the unit on introduction to indigenous Australia will be able to understand health in Torres Strait Islander and Aboriginal context. Health is viewed in a more holistic content as compared to non-indigenous Australians. Health encompasses physical and mental health, culture and spiritual health. In addition, land is central to indigenous Australians wellbeing (Downing, Kowal, Paradies, 2011). This is different from the non indigenous Australian where health is viewed as mental and physical wellness with land playing not part of wellbeing. The nurses have to understand that in order to achieve optimal health among indigenous Australians they have to enhance harmony of interrelations of physical and mental health, culture and spiritual health. Otherwise, the individual unwell health will persist. Secondly, it important for nurses to understand the indigenous Australian history contest and its impact. Nurses working with Aboriginals and Torres Strait Islander need to have sound understanding of Australian history since colonization. The Australian history has profound impact that has influence on the contemporary life. The indigenous Australia history from pre-colonization, colonization, white assimilation to stolen generation has created disruption that require understanding to solve the health problem of Aboriginals and Torres Islander(Mitrou et al., 2014). The history of indigenous Australians is a social determinant of health to their contemporary life. The indigenous people were subjection to colonization led to increased substance abuse and mental health unwell being. Colonization led to loss of culture and traditional ways, people and communities (Paradies, 2016). The people got disconnected to traditional law, food, language, and cultural practices. The indigenous were therefore unable to resist new diseases that caused significant deaths and ongoing health problems. Nurses will therefore be able to understand the beginning of the health problem that the Aboriginal and Torres Islanders face in Australia. The nurses will also be able to understand the reason behind the indigenous Australians behavior. Secondly, nurses are able to understand the impact of colonization to mental health. The nurses are able to understand histories of colonization, removal of children and assimilation policies are the causes of traumatic distress, physical ill-health, chronic anxiety, depression and substance abuse in the indigenous lives today (Gracey, King, 2009).. The nurses then are able to understand the impact of history that has continually affected the lives of indigenous Australians. This will help nurses formulate appropriate health care promotion strategies that aim to solve root cause of the problem and not just the symptoms. Understanding the root cause will also enable nurses to advocate for health policies holistically solve the history injustice causing unwell being among indigenous Australians. The nurses will also be able to appreciate the indigenous people culture, traditions, and beliefs. Nurses will get expose to indigenous people traditions, culture, and beliefs. Culture, traditions, and beliefs shapes ones thinking, attitude, and perception that influence the human behavior. The course explores important concepts such as living under the Act, self determination, arts, and indigenous identity. These concepts are important to nursing professionals in learning how to appreciate the indigenous people way of living. The impact of historical injustice, assimilation, and children separation has a profound impact on the future generations of indigenous people on how they integrate with the non indigenous Australians (Parker et al., 2012). Appreciation of the indigenous people will enable the nurses to widen the scope of health care provision. The completion of studying indigenous history will also enable the nurses recognize the European invasion was as the direct outcome of the contemporary experienced unwell being among indigenous Australia. The Europeans caused cultural disruption that led to cultural unwell being. This cause the indigenous people to fear to be treated by white nurses (Garnett et al., 2009). It also causes mistrust between the indigenous people and the white professionals. Recognizing this fact will enable the nurses to start a reconciliation and building of trust while working with indigenous people. Failure to reconcile and build trust can lead to patients from Aboriginals and Torres Islanders refusing to attend to medical attention fearing that they will die in the hands of white nurse or doctors (Whelan Wright, 2013). The nurses will also be able to recognize the role of kinship, family, and community in administering health care. Recognition will help the nurses incorporate a wide scope and invol ve the family and builds trust in order to undertake their activities effectively and deliver quality health care to indigenous communities. Lastly, completing the course will enable nurses to attain culture competence skills. The nurses will be able to interact effectively with indigenous people. Nurses will understand, appreciate, and recognize indigenous people traditions, beliefs, and culture (Mitrou et al., 2014). The nurses will be able to understand the expected behaviors from indigenous people. The nurses will not look down or stop them proceeding to practice their traditions, or beliefs. The nurses will encourage them to participate and align the practices to attain harmony that will lead to healthy life of the patient. Appreciating the indigenous culture will enable the nurses to incorporate the culture in their treatment. For instance, the nurses can use the indigenous community arts in healthy centers or community ambulances to create a sense of belonging to the community. Appreciation will therefore create an enabling environment where the indigenous people will feel appreciated and will visit for health chec kups or medical attention. Cultural competence also enable the nurses recognize the cultural practices, traditions and beliefs. This will build successful relationship that will be used to provide quality health care. Culture compete is therefore important for nurses to effectively deliver quality health care to indigenous people that meet their cultural, social and linguistic need. From the discussion of the essay, the completion of introduction to indigenous Australia is an important study to nurses who will work with indigenous communities. The course exposes nurses to history of indigenous people before colonization, during colonization, assimilation, and stolen generation. The course is important to nursing profession because of nature of their work that require trust, relationships and understanding. Nursing professionals are able to appreciate, understand, recognize, and acquire cultural competence from the course that are useful in delivering effective health care to indigenous people. Appreciating, understanding and recognizing indigenous people culture is importance to settling cultural differences and encouraging diversity among the indigenous and non indigenous Australians. Therefore, the essay concludes that introduction to indigenous Australia is an important course that extends understanding, appreciation, recognition and enhances cultural compete nce skills that professionals can use when working with indigenous communities in Australia. References Downing, R., Kowal, E., Paradies, Y. (2011). Indigenous cultural training for health workers in Australia. International Journal for Quality in Health Care, 23(3), 247257. https://doi.org/10.1093/intqhc/mzr008 Ford, J. D. (2012). Indigenous health and climate change. American Journal of Public Health, 102(7), 12601266. https://doi.org/10.2105/AJPH.2012.300752 Garnett, S. T., Sithole, B., Whitehead, P. J., Burgess, C. P., Johnston, F. H., Lea, T. (2009). Healthy country, healthy people: Policy implications of links between indigenous human health and environmental condition in tropical Australia. Australian Journal of Public Administration, 68(1), 5366. https://doi.org/10.1111/j.1467-8500.2008.00609.x Mitrou, F., Cooke, M., Lawrence, D., Povah, D., Mobilia, E., Guimond, E., Zubrick, S. R. (2014). Gaps in Indigenous disadvantage not closing: A census cohort study of social determinants of health in Australia, Canada, and New Zealand from 1981-2006. BMC Public Health, 14(1). https://doi.org/10.1186/1471-2458-14-201 Paradies, Y. (2016). Colonisation, racism and indigenous health. Journal of Population Research, 33(1), 8396. https://doi.org/10.1007/s12546-016-9159-y Parker, E. J., Misan, G., Chong, A., Mills, H., Roberts-Thomson, K., Horowitz, A. M., Jamieson, L. M. (2012). An oral health literacy intervention for Indigenous adults in a rural setting in Australia. BMC Public Health, 12(1). https://doi.org/10.1186/1471-2458-12-461 Shepherd, C. C. J., Li, J., Mitrou, F., Zubrick, S. R. (2012). Socioeconomic disparities in the mental health of Indigenous children in Western Australia. BMC Public Health, 12(1). https://doi.org/10.1186/1471-2458-12-756 Whelan, S., Wright, D. J. (2013). Health services use and lifestyle choices of Indigenous and non-Indigenous Australians. Social Science and Medicine, 84, 112. https://doi.org/10.1016/j.socscimed.2013.02.013

Backfire in Langston Hughes Salvation free essay sample

There are three types of irony. Verbal, situational, and dramatic irony. The two types of irony used in Langston Hughes’ first person narrative â€Å"Salvation† is verbal and situational irony. Verbal irony is the use of words to mean something different from what a person actually says. Situational irony occurs when the exact opposite of what is meant to happen, happens. Theses two types irony are introduced by Hughes’ Auntie Reed who begins to take Hughes to church for several weeks, and then talks about taking Hughes to the children revival. This sets up the beginning of Hughes traumatic experience with religion. The narrative begins with, â€Å"I was saved from sin when I was going on thirteen. But not really saved. † This beginning sentence contains the start of irony, because this sentence contradicts itself by saying that he was saved, but not really saved. This makes the reader to really question the rest of the story, because the narrative is called â€Å"Salvation†. We will write a custom essay sample on Backfire in Langston Hughes Salvation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Hughes’ Aunt also establishes an expectation of him to get saved and to see Jesus, which is a very important sentence for the rest of the piece. â€Å"My aunt told me from then on! † Hughes takes this statement very literal, in which he believes that Jesus will come down, and save him from sin in a physical manner. He does not know any better, so he listens to the elders about their experience when they saw Jesus, and take those experiences literally too. This misunderstanding Hughes has about Jesus will create the base of the irony later in the narrative. The third, fourth, eighth, ninth, and tenth paragraph of â€Å"Salvation† is set around the idea of guilt in which the preacher sings songs that will emotionally sway the children to be â€Å"saved†. â€Å"One little lamb was left out in the cold. † This forces the children to think of being left behind, and at this age, they do not like to be alone, or to be stranded with no one, and so they go to the preacher so they are not left behind. Another factor that forced the children to â€Å"go to Jesus† was that the elders kneeled down before the group of children that were still waiting to â€Å"see Jesus†, and they prayed and sang songs of the poor sinners to be saved. Other than the preacher, and elders singing songs, he calls Hughes’ by his name. Langston, why dont you come? Here, Hughes is called by his first name by the minister, which causes pressure on Hughes to submit. â€Å"‘God damn! Im tired o sitting here. Lets get up and be saved. ’ So he got up and was saved. † This was said by Westley who was with Hughes as they waited to see Jesus, but he did not want to stay there anymore. So instead of having a spiritual epiphany, he gets up, goes to the altar, and lies about seeing Jesus. This use of irony reinforces Hughes’ desire to see Jesus, because even though the room was hot due to the people surrounding him with prayer and songs, nothing was going to stop him from seeing Jesus. He was waiting to see Jesus in a human figure, to see the light, and to feel something inside of him, though the irony is that he will never see Jesus in a human figure, or see a light. He might feel something inside, but that might be the guilt the church forced on him. â€Å"Now it was really getting late and be saved. † This is where irony becomes a key component to understand the main idea. This short paragraph shows a major shift in tone, because Hughes was waiting for Jesus though he never comes, and he thinks about what Westley has done and realizes that he lied in church, yet God did not punish him. So instead of waiting for a religious salvation, he no longer believes in God or Jesus, and he does not believe in God as an all powerful being, because, â€Å"God had not struck Westley dead for taking his name in vain or for lying in the temple†. â€Å"That night since he didnt come to help me. † This shows the result of the religious salvation in which Hughes does not believe in God or Jesus, and has scarred Hughes for the rest of his life. He is scarred, because Jesus did not come to save him, which now he no longer believes in him. This paragraph also shows how ironic the ritual was, because all the young lambs were to be saved, have a stronger faith in God, and be accepted by the elders, but instead, Hughes lost his faith in God. The ritual backfired, because instead of strengthening Hughes’ faith with God, he no longer believes in him due to the procedures taken by the church, and the elders. This traumatic experience begins with Auntie Reed setting an expectation on Hughes, and ends with Hughes letting down his Auntie Reed, and his lost of faith. The verbal irony occurs when he listens to the elders about their religious experience, and expects that to happen to him, though it does not. The situational irony is shown by the ritual, because its purpose was to save the children from sins, and not have the children lose faith in God.

Types of Conflict in Literature (List #3) Essay Example

Types of Conflict in Literature (List #3) Essay Example Types of Conflict in Literature (List #3) Paper Types of Conflict in Literature (List #3) Paper Conflict a struggle between or among characters or forces in a story that creates the action of a plot (internal, external; character vs. character, character vs. self, character vs. nature, character vs. society) Internal Conflict (also known as, Character vs. Self) a problem or struggle within a character Example of Internal Conflict in Bystander Eric has a conflict within himself because he is struggling to accept and understand that his dad has a mental illness known as, schizophrenia. External Conflict a problem or struggle between a character and someone or something outside of the character Example of External Conflict In Bystander there is a conflict between Eric and Griffin because Eric does not agree with Griffins bullying behaviors, but he stays friends with him because Eric does not want Griffin to start bullying him. Character vs. Charcter Conflict (the good guy vs. the bad guy) a problem or struggle between two characters Example of a Character vs. Character Conflict In Bystander there is a conflict between Griffin and David Hallenback because Griffin bullies David both verbally and physically Character vs. Nature Conflict a problem between a character and something in nature Examples of Character vs. Nature Conflicts 1) A character struggles to survive in the wilderness alone. 2) A character struggles to save their self or their family from an erupting volcanoe 3) A fireman character struggles to save a boy from a burning building Character vs. Society Conflict A character has problems with the society that surrounds her/him. Examples of Character vs. Society Conflicts 1) A character doesnt fit in with the other kids at school 2) A girl character believes she has to look like the models on the magazine covers to be beautiful 3) A character is a criminal who is on the run from the police

Korean Literature Essay Example | Topics and Well Written Essays - 500 words

Korean Literature - Essay Example cause the she-bear followed all the instructions of Hwanung, which involved eating sacred magworts, and being in the darkness for a period of a hundred days. The two are compared because the both developed human forms. The she-bear transformed into a woma, and also the Holy Hwanung changed into a human male. The two procreated, and the resulting son was referred to as Tangun Wangg’om. Korean shamanism entails the ancient religion and beliefs of the Korean society. In the ancient belief, the priest is referred to as the mudang if female and the baksu if he is male. The mudang has the main responsibility of being an intermediary between the gods and the people through rituals. The spiritual intermediaries also aim at solving problems that humans experience, in the course of their development. The central concept in the Korean Shamanistic practices entails the worship of Hwanin, also known as Haneullim. Hwanin is considered the source of the entire universe, which comprises all the beings and gods that exist in nature. The mu is traditionally illustrated as the descendants of the son of the heavenly king. This investiture is generally passed through the princely lineage. But, certain significant myths in the Korean Shamanistic beliefs connect the heritage of the ancient belief to Dangun. Dangun is considered as the male heir to the Heavenly King, also the initiator or the founder of the ancient Korean nation. Korean Shamanism is closely linked to; the Japanese Shinto, Siberian Mongolian, Chinese Wuism, and Manchurian beliefs. Anthropological studies illustrate that the ancient Korean god Dangun, has a lot of similarities to; the prince, the Ural-Altaic Tengri, and the shaman. Likewise, mudang is closely associated with Japanese miko and Ryukyuan yuta (Hogarth 117). The myth illustrates adequate relationship between the northern China and Korea, before the formation of the Han dynasty. Ancient Korea and Yen state illustrates adequate political influence of Old

HEALTHCARE PRINCIPLES AND POLICIES Essay Example | Topics and Well Written Essays - 2750 words

HEALTHCARE PRINCIPLES AND POLICIES - Essay Example social target of governments and WHO on the coming decades should be (1) â€Å"the attainment by all citizens of the world by year 2000 of a level of health that will permit them to lead a socially and economically productive life,† for brevity called â€Å"Health fro All† (2) with the adoption of health a san integral part of socio-economic development by the united Nations in 1979 (3) health, while being an end in itself, has also become a major instrument of overall socio-economic development and the creation of a new of a new social order. â€Å"Health† is one of those terms which most people find it difficult to define although they are confident of its meaning. Therefore, many definitions of health have been offered from time to time, including the following: But the widely accepted definition of health is that given by the World Health Organization (1948) in the preamble of its constitution, which is as follows: â€Å"Health is a state of complete physical mental and social well being and not merely an absence of disease or infirmity†. In recent years, this statement has been amplified to include the ability to lead a socially and economically productive life. The WHO definition of health has been criticized as being too broad. Some argue that health can not be defined as a â€Å"state† at all but must be seen as a process of continuous adjustment to the changing demands of living and of the changing meaning meanings we give to life. It is a dynamic concept. It helps people like well, work well and enjoy themselves. The WHO definition of health is therefore considered by many as an idealistic goal than a realistic proposition. In spite of all limitations, the concept of health as defined by WHO is broad and positive in its implications; it sets out the standard, the standard of positive health. It symbolizes the aspirations of people and represents an overall objective or goal towards which nations should strive. In recent years, we have acquired a new

Hiring an Administrative Assistant to Teck Security Firm Research Paper

Hiring an Administrative Assistant to Teck Security Firm - Research Paper Example .†¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..7 Contribution of Teck Security in Hampton County †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 Effects of straining understaffed Administrative personnel in Teck†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 Nature of Criminals in Hampton County†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 Best practices employed by security competitors in Hampton...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.12 Benefits of Hiring an administrative Assitant at Teck Security †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.†¦Ã¢â‚¬ ¦.14 Outcomes of implementing the Findings†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.14 Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..15 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..16 List of Illustrations Figures Figure 1: Hampton, SC ratio of number of residents to the number of sex offenders compared to nearest cities †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 Figure 2: ration of number of sex offenders to the number of residents †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦11 Tables Table 1: Crime issues in Hampton County (2010-2011)....†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 Executive summary This report is all about the Teck Security Firm and the Security Situations in Hampton County, North Carolina. Research is carried out through an interview, a questionnaire method to determine how effective the Company is in security matters, and what Hampton County residents say about it. The findings indicated that Teck Security Firm is one of the best in the area and most preferred for physical security services. This report... The aim of this report is to come up with the best security enhancement solutions for Teck Security Firm in order to improve security provision in Hampton County and the neighboring regions. The report examines the security situations in Hampton County and the role of Teck Security. It also examines black spots in the region and highlights the best security measures to be undertaken by Teck Security Firm. Other areas examined in this report include effects of straining administrative personnel in a firm, nature of criminals in Hampton, competitive advantages of competitor firms and benefits of hiring an Administrative assistant. Hampton County is a fast developing area with population growing more than 200, 000 individuals according to the last census carried out in 2010. This means that the rising population requires better-modified security services to accomplish its mission of becoming the leading region in security solutions. In the past few years, Hampton County widened its serv ice delivery base to encompass areas like Kazuri and Hoja meaning that the security firms in the region must also expand to meet the rising demands. However, the Teck security system, which is the leading security provision in the region, has been deteriorating in the past few days. The main reason for deterioration is the deficiency of administrative assistance since junior staff has increased due to the increase in population in the region and expansion.

Study and Overview of Multinational Banking

Study and Overview of Multinational Banking Introduction: Banks have always been a topic of great discussion as well as great importance. The Banks have been an integral part of the whole economy of the country and hence add greater value to its existence. However, the past suggests that the banks have broken their domestic shackles and entered different markets in foreign countries. Global banking has then emerged as one the most important and biggest industry in the world. This was primarily because of the assessments made by bank management on the growth and profits associated with globalization. In the current scenario, almost every bank internationalizes its operation sooner or later and hence makes it even more important to understand the associated concepts in globalization policy. The research is to propose a well scrutinized description of its determinants and risks associated with it. A further emphasis is given in regards to the risks of multinational banking as the past decades have experienced a lot of banking crises which many regard as an adverse effect created by diversification of banks. Studies in the past have more been on the FDI made by Multinational corporations in trade industry however less has been written about FDI in banking industry even though they have been neck and neck with the other industries in terms of globalization with banks such as HSBC, ICICI, JP Morgan, Citibank, Royal Bank of Scotland and Barclays heading the way. The massive banking industry makes it very difficult to conduct a complete study of all its aspects and hence the key aspects of its globalization have been considered and researched. The involvement of the author in a research related to the study of multinational banking is caused because of the following reasons: Firstly, banking industry has been a key sector in the economy of any country and the success of a country has at times also depended on the functioning of its banks. Secondly, the author has immense interest in the banking field and has always been fascinated by the activities and operations of banks across the globe. Lastly, the personal interests of the author in the globalization field as how and when have firms entered foreign markets. Hence, the investigation of cross country banking industry has made the study very appealing The primary objective of this study is to investigate and highlight the determinants for the growth of multinational banks and to develop an integrated approach to explain the phenomenon of multi nationalization of the banking industry. Also, to intricate the risk associated with multi nationalizing of banking operations. The primary consideration underlying the study is the fact that most of the research and resulting hypothesis are confined to manufacturing and extractive industries. Indeed, lack of empirical studies on multinational banking was also highlighted by Aliber (1984) in the only survey of the literature on this subject. The following are the specific questions that have been dealt and explained in the research study: What are the key determinants behind a bank opting for globalization of its activities? Why do some banks and not others adopt this policy? Why is foreign rather than domestic operation advantageous in serving foreign markets? What are the risks associated with globalizing of banking activities? What are the key considerations in terms of which host country to invest and globalize activities in? The research strategy, design and methodology provide the reader with an in depth view into the framework of the research process undertaken for this study. A separate section has been created called Research Methodology which analyses all the various techniques used in the research such as a research design, difference between the various types of research and the ethod adopted. Also, it highlights the sample used for conducting the primary research and also the research method adopted to collect the primary data. The primary data to brief it up has been collected through a qualitative in depth interview covering a sample of five management level interviewees from banks of UK as well . This chapter starts of with the significance of the commencement of the study highlighting the key reasons behind the selection of the topic and includes a background to the study as well as the personal interests of the researcher which further motivated the specific research. Also, the chapter lays down the aims and objectives of the research with a brief introduction to all chapters included in the study. This chapter has been further divided into two chapters. Chapter 2A stresses on the multinational banking industry as a whole and lays down the definitions and the key characteristics of international banking. Also, it highlights the various entry method options available to a bank in entering specific foreign markets. Chapter 2B then emphasizes on the growth of this industry and reasons behind its outburst. Determinants and risks associated with global banking are discussed in the next section. The chapter ends with a schematic conceptual model developed by the researcher to diagrammatically explain the multinational banking phenomenon. This chapter has been prepared to give insight to the way the whole research has been conducted. The chapter starts of with a strategy of adopting the form of research design and then follows a pattern of discussing, differentiating and selecting among the various options available in conducting the research such as qualitative or quantitative, primary or secondary, questionnaire or interview. The chapter then lays down the difficulties faced by the researcher in his research. Before this chapter, the research has been primarily been related to collecting secondary data from literature resources and primary data from the sample selected for the survey. However, this chapter deals with the analysis and interpretations of the collected data. Hence, the chapter becomes even more important for the correct interpretation of all the data collected. This chapter has been divided into several sections putting light into all aspects discussed in the research method. Also, this chapter explains the information collected from the survey which is then compared and contradicted with the literature. This chapter then explains the conceptual model shown in the literature review chapter. The chapter summarizes the whole research process by laying down the key findings. It further highlights the answers suggested in the study for the aims and objectives laid in the introduction. The chapter further suggests how this study could be used in the banking field and how this research could be enhanced by the future researchers. To conclude the researcher expresses few recommendations to the management in the way the globalization of banking is conducted in the modern era. The key contents of the study have been laid down in this chapter to give an idea of what the study has been conducted for. The aims and objectives of the research have been briefly explained. Also, the research has been more of a personal interest as the study topic has been captivating for the researcher. The second chapter now focuses on the literature in the field of global banking highlighting the key findings and views made by the early researchers. LITERATURE REVIEW: Introduction to Multinational Banking This chapter explores critically the literature that has surrounded multinational banking for the past few decades. The literature has been divided into 2 parts. The first part (A) explores the multinational industry as a whole with a detailed explanation of its key characteristics and the modes of entry a bank can apply for it globalization. Whereas, part (B) highlights the background and the growth of multinational banking as a major industry in the world business followed by a scrutiny of its key determinations and risks. Concept of Multinational Banking This chapter emphasizes on the concept Multinational Banking and the various aspects related with it. The chapter is divided into four sections to make it simple and clear. The chapter begins with the basic meaning and definition of a multinational bank and the types of multinational banks. The second Section then highlights the key characteristics of MNB. The modes of entries for a MNB are then discussed illustrating the various ways in which a bank can internationalize. The chapter finishes with the concluding comments in fifth section. Definition of a Multinational Bank (MNB) Multinational banking involves the ownership of banking facilities in one country by the citizens of another [Baker and Bradford (1974), Baum (1974), Lees (1974 and 1976) and Robinson (1972)]. The definition of a MNB is subject to an array of interpretations and is also used interchangeably with terms such as International Bank or Transnational Bank. Broadly, a multinational bank can be classified as an institution through correspondent relationship, foreign direct investment or direct lending to customers from home offices that engages into cross country banking. In many instances, however, multinational bank is used to refer to a bank with physical presence outside its home country through a branch, an agency, a wholly or a majority owned subsidiary, or a bank formed by merger of two or more banks based in different countries and not the ones with a correspondent relationship or a representative office. Robinson (1972) defined Multinational banking as operating a bank in, and condu cting banking operations that derive from, many different countries and national systems. A multinational bank can be compared to a multinational company and can be classified as a financial multinational corporation as they enjoy similar advantages and disadvantages in host country. However, this theory can only be applied to commercial bank that engages in local banking activities in the host country and hence competes with the native banks. Whereas, a Multinational corporation can little be compared with the bank that operates in the super national markets such as Euromarkets as they do not compete with the local indigenous banks. (M.K Levis 1987). H. G Grubel (1977) was one of the first authors who offered a general theory to explain the existence of multinational banking. He argued that MNB had three different types, which needed different explanations. The first was the multinational retail banking, which entered foreign markets to serve local customers through the same local deposits and loans facilities as domestic banks in the host countries. The second category was the multinational service banking, which consisted of banks servicing the requirements of corporate clients and expatriates from its home economy in foreign markets. Lastly, the multinational wholesale banking, it involves taking large deposits, and the making of large loans and investment. It is worth mentioning that Hoschkaà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1993) similar definition of a multinational financial services corporation (MFSC) is confined to firms that provide banking services. In his view the fact of possession of a representative office in a given country doe s not imply that the owner of this office may be called an MFSC, as it merely serve a liaison function for a parent firm but cannot actively operate in the host market. However, the definition the researcher has used for the multinational bank is of any bank which internationalizes it operation. (Jones. G) After we have discussed the related literature on multinational banking in the chapter two, this chapter discusses in depth the research strategy, design process and the methodology used for investigation. It provides the reader with an insight into the various methods and techniques used for this study. The main discussed issues are based on the proposed stages of the research process by Antonio as shown in the table below: Problem Discovery and Definition Research design Sampling Data collection Data processing and analysis Conclusion The stages of the research process Antonio Exploring Marketing Research, USA: The Dryden Press Problem discovery and definition The formulation of the problem is often more essential than the solution. Albert Einstein. According to Malhotra and Birks (2003), problem definition can be defined as the the general problem and the identification of the specific components of the marketing research problem. Problem discovery and definition is regarded as the primary method in any research and also one of the most important. Therefore, it is very important to understand the nature, scope and limitations of the problem in order to avoid any misinterpretation and to make it understandable to marketing decision makers and marketing researchers.

Essay example --

Lynn Armstrong Composition II Illustration Essay 11 March, 2014 O Captain! My Captain! Walt Whitman was a 19th century American poet who changed the rules for writing poetry. He is one of my favorite poets because he was bold enough to openly talk about sexuality and same sex couples in his works during a time where such things were looked down upon and even banned. He also aided the nation to understand and face the grief they felt after the loss of a respectable and loved authority figure. With O Captain My Captain, Walt Whitman captures the contrasting duality of the times; both triumphant and mournful in nature. Of all of his colorful, imaginative poems this one in particular resonates with me because the poet's heartbreak is so real and apparent in the poem's somber and pleading tone. This poem begins energetically, in the first couplet although it does not introduce you directly to the subject of the poem. What we know is that a ship commanded by an unnamed captain has come back from a voyage, which has apparently been dreadful. (Terrinino) I can perfectly imagine the ship being meant to symbolize America during the Civil War and the damage caused by it. Also, the prize that was won is obviously the victory of the Civil War. While in the second couplet, "The port is near, the bells I hear, the people all exulting, While follow eyes the steady keel, the vessel grim and daring:". This passage comes off particularly enjoyable to me because it talks about the men finally coming home from the war and the enthusiasm that awaits them when they get home. It has been a long, perilous journey for the soldiers. I don't have to try to imagine that they are excited about finally being able to be reunited with their families because ... ...es the steady keel, the vessel grim and daring; But O heart! heart! heart! O the bleeding drops of red, Where on the deck my Captain lies, Fallen cold and dead. O Captain! my Captain! rise up and hear the bells; Rise up—for you the flag is flung—for you the bugle trills, For you bouquets and ribbon’d wreaths—for you the shores a-crowding, For you they call, the swaying mass, their eager faces turning; Here Captain! dear father! The arm beneath your head! It is some dream that on the deck, You’ve fallen cold and dead. My Captain does not answer, his lips are pale and still, My father does not feel my arm, he has no pulse nor will, The ship is anchor’d safe and sound, its voyage closed and done, From fearful trip the victor ship comes in with object won; Exult O shores, and ring O bells! But I with mournful tread, Walk the deck my Captain lies, Fallen cold and dead.