The Crucible – Performance Review

The Crucible A joint cast from Melbourne High School and Mac. Robertson Girls’ High School were recently involved in a production of Arthur Miller’s The Crucible. The cast, led by Gilbert Stalinsfield as John Proctor and Greta Nash as Elizabeth Proctor, was able to captivate the audience for an the entirety of the performer. Director Anne-Marie Brownhill’s interpretation of the play, while short, allowed for each actor to contribute his or her own ideas to the story without removing the overlying theme of the empowerment provided through lies and playing on people’s fears.Each actor showed a deep understanding of the plot and was able to convey the message about McCarthyism and the symbolism of the witch hunts for the way people were suspected and persecuted in the 50s when McCarthy was most influential. Miller’s work successfully illustrates the parallels between the series of events that occurred in the late 1600s known as the Salem Witch Trials a nd the events that had been occurring during the time that The Crucible was written in the 1950s. The combined cast from Melbourne High School and Mac.Robertson Girls’ High School were incredibly impressive in their demonstration of these issues and the effects that these situations can have. Leading the female cast was Year 11 Alexandria Liistro. A shock choice for the role, Liistro understood her character and was able to portray the vindictive Abigail Williams to perfection. The seduction of John Proctor and lying to the judges appeared to come naturally in this wonderful performance, which employed the technique of realism to enable the character to be understood by the audience.It was hard to find a member of the audience who, after seeing the play, didn’t feel a sense of disgust towards the way Williams had acted throughout the plot. Liistro seemed to play on this disdain shown towards her and her character by not only the audience but also the actors on stage. S he truly showed the manipulative nature of Abigail Williams. The gentle giant James Ness was very cleverly chosen to play Judge Danforth, the deputy governor of Massachusetts that presided over the Salem Witch Trials in this play. Ness’ giant stature and booming voice commanded attention as he delivered a pitch-perfect performance.The way in which Ness was able to control an entire act with his presence throughout the trials of Elizabeth Proctor, played by Greta Nash, made for very intense and enjoyable theatre. Ness was also able to convey the subtle compassion that Danforth has when he is offering Proctor the chance to save his own life by admitting to the heinous crime of devil-worshipping. The power in the delivery of every line by James Ness sent shivers through the audience and kept them interested from the first time he is seen on stage until the end of the play. The choice of costuming was very successful in portraying the true intentions of each character.Abigail Wil liams was dressed in a black with a red headband, showing the evil that litters her soul, while the rest of the girls that were testifying against ‘the devil’ in court were wearing black with green headbands, showing the confusion and sickness that dominated their understanding of what they were doing. The green of the headbands worn by the group of girls were matched with the green light used in the first act when Betty Paris has fallen sick due to the witchcraft that has been performed. Both John Proctor and Elizabeth Proctor wore lighter colours dominated by white and light greys.This choice of colour was to display the purity and innocence of these two people, despite what was happening around them. Secondary characters that cared only a little bit about the witch trials that were occurring but only for selfish reasons, like Giles Corey, were placed in costumes dominated by greys to show both the good and the evil in them. The set design and direction for this inter pretation of The Crucible was very well thought out. The early acts of the performance are dominated by a very crowded stage by both actors and props. This adds to the effect of the confusion that is intended displayed throughout the beginning of the play.As the acts continue, it appears as though there is more and more unoccupied space on the stage to allow for the real message of the play to be conveyed through the words of the story and the performance of the actors. The stage for the final act is completely bare and very few actors are on stage at once. This set being stripped for this section was so that the raw emotion delivered through the acting was more powerful and more easily observed and understood. The set appears to be a symbol for logic and altruism. As the play continues, so does the logic and altruism displayed by any of the characters.

A Comparison and Contrast between Three Worlds of Bali and The Power of Art

The Three Worlds of Bali and The Power of Art are two very different manifestations of the artists’ roles and goal in pursuing art itself. In a nutshell, the artists in the Three Worlds of Bali are pursuing art for religious and cultural reasons. They dance, wayang theater (or the puppet show in English) and Gamelan music were all done to please the gods.This is to bless them and for the balance among the upper world, the watery underworld and the middle earth will be maintained. On the other hand, The Power of Art manifests that artists like Mark Rothko are driven to pursue art to stand up for their political and social beliefs, ergo self expression.Therefore it is very clear that the two are driven by their culture. As Bali, a part of Indonesia which can be found in the Southeast region of Asia, is anchored greatly into religion and religious practices, a great amount of practically everything that men do are for the gods.Their religion have a determining impact on their liv es and existence which only goes to show that art is not a hobby or a interest that they do for their own delight; it is instead an instrument to communicate with the gods, a sort of sacrifice for the gods to listen to their prayers and yield to their requests.Mark Rothko is a Russian born painter who later moved to the United States where he garnered a name for himself as one of the most important people in the Art Industry. Rothko is a very common example of a person who came from the West.Unlike the Balinese artists who perform for a greater power, the likes of Mark Rothko pursue art, in his case, paint because of his socio – political leanings. Self – expression is a very rampant and saleable theme in the Western world.The more bold, the more daring and the more innovative the artists is, the more controversy he generates and the more that people are intrigued. Mark Rothko used art to express himself, to make the whole world hear, by looking into his paintings, wha t he believes in and what he thinks the world is about.Contrary to the driving force of the Balinese artists, we could say that Rothko is more self-serving, although it does not follow that he does not have any regards for the society that he lives in. The fact is, he cares so much about his society that he is not indifferent. Which is why he resorts to using art as a form to express himself and his ideas?However, the Three Worlds of Bali presented a political paradigm through Eka Dasa Rudra. This is a very important ritual to the people of Bali because this is done once every hundredth year (this can be similar but not equal to the Jubilee Year in the Catholic Church) and all inhabitants of the island participate.This aims to transform the 11 demons to beneficial spirits. The Eka Dasa Rudra of 1963 made a volcanic eruption upon the call for President Sukarno to step down from power. The eruption was thought to be the call of the spirits and demon.

Air Pollution in Malaysia

In the fourteenth and fifteenth century, British tax assessors used ownership or occupancy of property to estimate a taxpayer’s ability to pay. In time the tax came to be regarded as a tax on the property itself. In the United Kingdom the tax developed into a system of rates based on the annual (rental) value of property. The growth of the property tax in America was closely related to economic and political conditions on the frontier. In pre-commercial agricultural areas the property tax was a feasible source of local government revenue and equal taxation of wealth was consistent with the prevailing equalitarian ideology. When the Revolutionary War began, the colonies had well-developed tax systems that made a war against the world’s leading military power thinkable. The tax structure varied from colony to colony, but five kinds of taxes were widely used. Capitation (poll) taxes were levied at a fixed rate on all adult males and sometimes on slaves. Property taxes were usually specific taxes levied at fixed rates on enumerated items, but sometimes items were taxed according to value. Faculty taxes were levied on the faculty or earning capacity of persons following certain trades or having certain skills. Tariffs (imposts) were levied on goods imported or exported and excises were levied on consumption goods, especially liquor. -1- During the war colonial tax rates increased several fold and taxation became a matter of heated debate and some violence. Settlers far from markets complained that taxing land on a per-acre basis was unfair and demanded that property taxation be based on value. In the southern colonies light land taxes and heavy poll taxes favored wealthy landowners. In some cases, changes in the tax system caused the wealthy to complain. In New York wealthy leaders saw the excess profits tax, which had been levied on war profits, as a dangerous example of leveling tendencies. Owners of intangible property in New Jersey saw the tax on intangible property in a similar light. By the end of the war, it was obvious that the concept of equality so eloquently stated in the Declaration of Independence had far-reaching implications. Wealthy leaders and ordinary men pondered the meaning of equality and asked its implications for taxation. The leaders often saw little connection among independence, political equality, and the tax system, but many ordinary men saw an opportunity to demand changes. MALAYSIA TAXATION The property tax is a compulsory contribution to be paid by the taxpayer, where the taxpayer in return will receive benefits from the local authorities in the form of tangible and intangible services, community facilities, infrastructures and development projects for their enjoyment . In the context of property tax, enforcement of the tax is intended as a tool to drive the development of areas administered by local authorities. Property tax imposed on the taxpayer is given back by local authorities in the form of services in their respective administrative areas. The imposition of property tax is related to the role of local authorities in developing the area and providing the necessary services and facilities. According to Section 127 to section 163 of the Local Government Act 1976, local authorities are empowered to impose property tax on property owners to carry out the functions and roles of local authorities as an organization which has autonomy over the local populace. The local authorities should ensure that the management of tax collection can be implemented effectively in the development process and services provided appropriately . -2- Local authorities have important responsibilities in carrying out their functions and roles, especially in property tax management to ensure the welfare and amenity of residents can be realized. If the local authority is weak and incompetent in handling the management of the property tax it would certainly affect the results of tax collection which is to be used as financing development projects and services provided. In addition, the arrears in property taxes will increase due to poor management and will burden the local authorities. This will have an impact on the quality of work and services performed. The prevalent issue of lower tax revenue in local authorities throughout the country continues to pose a very serious predicament. Complete procedures which have been established in the provisions of the Act will guide local authorities in managing the property tax but the property tax collection performance is still under unsatisfactory level. For example, according to the Economic Report of the Ministry of Finance, revenue of the collection performance in local authorities throughout the country showed a worrying decline in the rate of decrease of 11. 7% recorded in 2007 and 0. 3% in 2008. The implications of the tax reduction has resulted in a deficit spending of RM75 million and RM1,179 million in 2007 and 2008 due to the higher prevailing costs. Collection of property tax revenue statistics generally show the majority of Malaysian local authorities collect property tax of less than 70% of the total taxable amount, while for the collection of property tax arrears show only within 30%-50%. As an example, local authorities in the state of Johor and Kuala Lumpur City Hall (Dewan Bandar Raya Kuala Lumpur, DBKL) showed that the amount of property tax arrears recorded amounted to about RM168 million and RM435 million in 2009 and this is certainly an issue of concern. This depicts the overall situation of property tax performance of local authorities in Malaysia which is in a poor condition and has not reach a satisfactory level, where the country’s agenda has set the target and vision to encompass about 70% of communities in Malaysia will be living in municipal areas in the year of 2020. -3- TYPES OF PROPERTY TAX IN MALAYSIA Tax on property was introduced in 1974 under the Land Speculation Tax Act. This was subsequently replaced with the Real Property Gains Tax Act in November 1975. Although in existence since the mid-70s, the Government pro-actively adjusted the rates of the RPGT through the years to cater to the property market conditions. It’s natural for most people to react to the reintroduction of RPGT, having enjoyed full exemption for a few years previously, however, compared to the original rates of RPGT which range up to 30%, the recent hike of up to 10% is actually quite mild. There are several types of property tax in Malaysia and they are as follows . A) Assessment tax B) Quit rent C) Capital gain tax D) Inheritance tax E) Others tax A) ASSESSMENT TAX : Assessment tax is a type of local tax which is only applicable on the residential property. Rate of assessment tax is based on the yearly rental amount of the property on rent. This tax is assessed by the local authorities. Rules and regulations of the assessment tax are as follows : Usually assessment tax has a flat value of 6%. This assessment tax is to be paid in two installments. The scope of taxation are for a resident individual is assessable on income derived from sources in Malaysia and income received in Malaysia from outside Malaysia. W. e. f. Y/A 2004 income remitted into Malaysia from overseas by a resident individual, a trust body, a cooperative and a Hindu Joint Family is exempted from income tax. Second, for non-resident individual is assessable only on income derived from sources in Malaysia. -4- Third, for a resident company is assessable on income derived from Malaysia and ncome remitted to Malaysia from sources outside Malaysia. Starting Year of Assessment 1995 onwards only income derived from Malaysia are taxable. Banking, insurance, shipping and air transport businesses are taxed on world income scope. The Imputation Systems is applicable. Fourth, for a non-resident company is liable to Malaysian tax when it carries on a business through a permanent establishment in Malaysia and is assessable on income derived only from sources within Malay sia. There have two types of resident status : ) First, the resident status of individuals : For tax purposes, the tax residence status is determined by the duration of stay in Malaysia, and is not bound by reference to the nationality or citizenship. If a person stays in Malaysia for at least 182 days (not necessarily consecutive) in a calendar year, he would be treated as a resident. However, there are other conditions where the individual can be treated as a resident even if he stays for less than 182 days. An individual is resident in Malaysia in the basis year of assessment if he: is in Malaysia for not less than 182 days in the relevant basis year, is in Malaysia for a period of less than 182 days in the basis year and that period is linked to another period where he is continuously in Malaysia for not less than 182 days immediately before or after the relevant basis year. Where temporary absence occur, the period of temporary absence can be taken to form part of such period, where he is in Malaysia, immediately prior to or after the temporary absence, -5- is in Malaysia for not less than 90 days (need not be consecutive) in the asis year and is resident or has been in Malaysia for 90 days or more in 3 out of the 4 preceding years of assessment; or has not been in Malaysia in the relevant basis year but he is deemed to be resident in Malaysia in the relevant basis year if he is resident in Malaysia in the following basis year and also in the each of the 3 basis year immediately preceding the relevant basis year . Example 1: Resident Status John arrived in Malaysia on 1. 4. 2003 and stayed on until 15. 11. 2003 (total 229 days). Hence, John is resident for the year of assessment 2003 since he stayed in Malaysia for more than 182 days in the year 2003. ) Second, the resident status of companies : A company is deemed to be resident if at any time during a basis year for a Year of Assessment, the management and control of its business is exercised in Mala ysia. -6- B) QUIT RENT : Quit rent is also a type of local tax. Quit rent tax in imposes on all types of landed properties. This tax is payable annually. The rate of quit tax is 0. 003 to 0. 006 US dollars per square foot. Liability of this quit rent tax is usually figures less than 31 US dollars . Stamp duty for the transfer of the real property of RM 250,000 value is now halved. This new benefit on stamp duties was allowed on the 2008 budget. Stamp duty tax is one of the important Malaysia property taxes applicable within the country. For comparison, the stamp duties within the year 2007 and 2008 are given bellow. PRICE STAMP RM 250,000 RM 150,000 RM 350,000 STAMP DUTY IN 2007 RM 4,500 RM 2,000 RM 6,000 STAMP DUTY IN 2008 RM 2,250 (-50%) RM 1,000 (-50%) RM 6,000 (UNCHANGED) C) CAPITAL GAIN TAX : Capital gains tax is not applicable any type of income. Capital Gains tax was abolished on first April 2007. This relaxation also includes Malaysia real estate capital gains tax on all types of properties. Previously Capital Gains Tax was called Real Property Gains Tax and was applicable on the foreigners only. These Capital Gains Taxes had a direct value of 30% on all the income gains due to disposal of the property during period of five years. In this way RPGT becomes 5% thereafter. The 2012 Budget unveiled on 7 October 2011 included a revision of the Real -7- Property Gains Tax (RPGT) rate from the 5% to 10% as part of the Government’s efforts to curb property speculation. The increase was recently gazetted and took effect from 1 January 2012 onwards. Jennifer Chang studies the impact of this move on property purchasers. The rate of 10% applies to gains on properties held and disposed within two years while gains on properties held and disposed between two and five years will be levied a 5% RPGT rate and disposals after five years continue to be exempted from RPGT. RPGT is a form of capital gains tax that is chargeable on gains arising from the disposal of real property, which is defined as: †¢ Any land situated in Malaysia and any interest, option or other right in or over such land; †¢ Shares in a real property company. Anyone disposing of real property in Malaysia whether a resident or non-resident will be charged RPGT on the gains. D) INHERITANCE TAX Inheritance Tax is not assigned in Malaysia. E) OTHER TAXES VAT tax is not charged in Malaysia. On the other hand, government sale tax is charged. The value of 5% GST is assigned on all the hotel and restaurant bills. GST is also charged on other professional bills including lawyer’s bills. -8- INCOME CHARGEABLE TO TAX : ? Gains or profits from a business for whatever period of time carried on. ? Gains or profits from an employment. ? Dividends, Interests or Discounts. Rents, Royalties or Premiums. ? Pensions, annuities or other periodical payments not falling under any of the foregoing paragraphs. ? Gains or profits not falling under any of the foregoing paragraphs. ? Special classes of income. TAX EXEMPTIONS FOR INDIVIDUALS 1. Leave passages within Malaysia not exceeding three times on a year and one leave passage outside Malaysia not excee ding RM3000 2. Medical and dental benefit. 3. Retirement gratuity The full amount of gratuity received by an employee on retirement from employment is exempt if: i. He retires due to ill health; ii. He is an employee in the public sector who has opted for optional retirement or on termination of a contract of employment; or iii. If he retires at the age of 55 or at the compulsory age of retirement under any written law provided that he has been in the service of the same employer or with companies in the same group, for at least 10 years -9- 4. Compensation For loss Of Employment Compensation payment received by an employee for the loss of employment is exempt from tax at a sum of RM6, 000 per completed year of service with the same employer or with companies in the same group. However, the compensation payment received by an employee will be fully exempted from tax if the loss of employment is due to ill health. The tax exemption of RM6,000 per completed year of service is not given in respect of the compensation received by a director (not being a service director) of a controlled company. 5. Pensions Pensions received by an individual are exempt under the following conditions: I. He retires at the age of 55 or at the compulsory age of retirement under any written law; or II. He retires due to ill health For an employee in the public sector who elects for optional retirement, his pension will be taxed until he attains the age of 55 or the compulsory age of retirement under any written law. Where an individual receives more than one pension, the exemption is restricted to the highest pension received by him 6. Death gratuities. 7. Scholarships. 8. Income of an individual resident in Malaysia in respect of his appearances in cultural performances approved by the Minister. 10 9. Interests An individual resident in Malaysia is exempt from tax in espect of the interest received from the following savings or investments:- i. Interest that accrues in respect of any savings deposited with Bank Simpanan Nasional (BSN). ii. Interest or bonus which accrues in respect of money deposited with Bank Simpanan Nasional under the Save as You Earn scheme. iii. Interest which accrues on savings deposits of up to RM100, 000 with a registered cooperative society, Bank Pertan ian Malaysia, Malaysia Building Society Berhad, Borneo Housing Mortgage Finance Bhd, or with any other institution approved by the Minister of Finance. v. Bonus which accrues in respect of money deposits in any savings account with Lembaga Tabung Haji. v. Interest which accrues on savings deposits of up to RM100,000 with a bank or finance company licensed under the Banking and Financial Institutions Act 1989 (BAFIA 1989). vi. Interest which accrues in respect of any fixed deposits account (including negotiable certificates of deposits) of up to RM100,000 for a period not exceeding twelve months with Bank Pertanian Malaysia, Bank Kerjasama Rakyat Malaysia Bhg. Bank Simpanan Nasional, Borneo Housing Mortgage Finance Bhd. , Malaysia Building Society Bhd. , or a Bank of finance company licensed under BAFIA 1989. 11 vii. Interest which accrues in respect of any fixed deposit account (including negotiable certificates of deposits) for a period exceeding twelve months with Bank Pertanian Malaysia, Bank Kerjasama Rakyat Malaysia Bhd. , Bank Simpanan Nasional, Borneo Housing Mortgage Finance Bhd. , Malaysia Building Society Bhd. , or a bank or finance company licensed under BAFIA 1989. viii. Gains or profits which accrues on deposits of up to RM100,000 in respect of money deposited in any savings account under the interest-Free Banking Scheme (IFBS) with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983, Bank Kerjasama Rakyat and Bank Simpanan Nasional. ix. Gains or profits which accrues in respects of money deposited in any investment account of up to RM100,000 for a period not exceeding twelve months with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983, Bank Kerjasama Rakyat and Bank Simpanan Nasional. x. Gains or profits which accrue in respect of money deposited in any investment account for a period of twelve month of more under the interest Free Banking Scheme with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983. xi. Gains or profits which accrue in respect of money deposits in any investment account under the interest Free Banking Scheme of up to RM100,000for a period of twelve months or more with Bank Kerjasama Rakyat and Bank Simpanan Nasional. 12 xii. Interest from securities or bonds issued or guaranteed by the Malaysian Government. xiii. Interest from debenture (other than convertible loan stock) approved by the Securities Commission. xiv. Interest earned from Bon Simpanan Malaysia issued by the Bank Negara Malaysia. xv. Interest earned from the Merdeka Bonds issued by the Bank Negara Malaysia (effective year of assessment 2004). xvi. Interest earned from a unit trust which is derived from Malaysia and paid or credited by any bank or financial institution licensed under the Banking and Financial Institution Act 1989 (BAFIA 1989) or the Islamic Banking Act 1983. 10. Dividends The following dividends are exempt formed tax: I. Dividends received from exempt accounts of companies. II. Dividends received from cooperative societies. III. Dividends received from a unit trust approved by the Minister of Finance such as Amanah Saham Bumiputra. IV. Dividends received from a unit trust approved by the Minister of Finance where 90% or more of the investment is in government securities. 13 11. Royalties An individual resident in Malaysia is exempt from tax in respect of royalties are as follows: Types of Services/ Amount per annum art works payment for to be exempted (RM) i. Artistic work (other than original paintings) 6,000 ii. Recording discs or tapes 6,000 iii. Translation upon request by any agency a) of the Ministry of Education or Attomey b) General Chambers 12,000 iv. Literary work or original painting 20,000 v. Musical composition 20,000 vi. Cultural performances Approval by Minister However, the exemption does not apply to paragraph (iii), (v) and (vi), if the payment received forms part of his emoluments in the exercise of the individuals official duties. 12. Income Remitted from Outside Malaysia With effect from the year of assessment 2004, income derived from outside Malaysia and received in Malaysia by resident individual is exempted from tax. 3. Fees or Honorarium for Expert Services With effect from the year of assessment 2004, fees or honorarium received by an individual in respect of services provided for purposes of validation, moderation or accreditation of franchised education programs in higher educational institutions is exempted. The services provided by an individual concerned have to be verified and acknowledged by the Lembaga Akreditasi Negara (LAN). However, the exemption does not apply if the payment received forms part of his emoluments in the exercise of his official duties. 14 14. Income Derived from Research Findings With effect from the year of assessment 2004, income received by an individual from the commercialization of the scientific research finding is given tax exemption of 50% on the statutory income in the basis year for a year of assessment for 5 years from the date the payment is made. The individual scientist who received the said payment must be a citizen and a resident in Malaysia. The commercialized research findings must be verified by the Ministry of Science, Technology and Environment. NOTIFICATION OF CHARGEABILITY TO TAX If an individual is taxable and has never received any income tax return form before, he has a duty to notify chargeability to the nearest LHDNM office and request for an Income Tax Return Form. If an individual already has an income tax file but has not receive an income tax return form by 31st March, he must immediately request for the said form from the LHDNM office which issued his last income tax return form. A taxpayer could also download an income tax return form from the LHDNM website http://www. hasil. rg. my. He must then complete and submit the return to the LHDNM office using the address where his income tax file is situated. In the case of a foreigner employed in this country he must give notice of chargeability to the nearest LHDNM office within 2 months of arrival in Malaysia. 15 FILING OF TAX RETURN The completed and signed Income Tax Return is substituted to LHDNM office before or by the required date, and the completed tax retu rn should be sent to the address of LHDNM office indicated on the said form. NON-RESIDENT CITIZEN RELIEF 1. Non-Resident Citizen Relief shall be allowed to an individual who is a citizen but not resident for the basis year for a year of assessment by reason of his employment (in the public services or the services of a statutory authority) which is exercised outside Malaysia 2. An individual who is claiming relief under this provision, should make his claim in the prescribed form and should furnish such further particulars as may be required by the LHDNM. TEMPORARY VISITORS PROFESSIONAL VISIT PASS All non-residents entering Malaysia using professional visit passes (excluding public entertainers) are categorized as temporary visitors. A sponsor for a temporary visitor is required to submit a letter of notification from the LHDNM to the Immigration Department when applying for a professional visit pass. The sponsor should make a written application to the LHDNM providing personal details of the temporary visitor and also submit a copy of the contract / offer letter or other relevant documents. The application for the letter of notification has to be made to: Director, Inland Revenue Board of Malaysia, Non-Resident Branch, Unit 11 (NR/IV),10th 11th Floor, Block 11, Government Office Complex, Jalan Duta, 50600 Kuala Lumpur . 16 IMPUTATION SYSTEM The income tax chargeable on a resident company is credited into a tax account which can be utilized to frank payment of dividends to shareholders. Income tax paid by a company is imputed to the shareholders by means of imputation credits attached to dividends. Where the franking of payment of dividends exceeds the tax credit available in the tax account, the deficit become s a debt due which is payable by the company upon requisition. The imputation system does not apply to a non-resident company and such companies are not subject to dividend franking. WHY MALAYSIA’S GOVERNMENT IMPOSE PROPERTY TAX ? MALAYSIA’ We take RPGT as one of property tax that government imposed in Malaysia . There are many reasons why RPGT is imposed . One of the more significant reasons why the government imposes this tax is to curb property speculation to avoid property bubbles forming . From time to time, the government may decide to increase or decrease RPGT to suit their agenda e. g. they could reduce RPGT to encourage investments (this actually happened between 1 April 2007 – 31 December 2009 where property transactions during this period were exempted from RPGT to spur investments) . The other obvious reason is that RPGT is a source of revenue for the government to develop the nation . WHO PAY THE PROPERTY TAX 1) Resident in Malaysia 2) Non-Resident who live in Malaysia and have assets 3) Companies that operating in Malaysia 17 TREND OF PROPERTY TAX IN MALAYSIA Diagram below shows the trends of the property tax in Malaysia from 1974 up to 2012 . Due to amendment that are made in the budget 2013, there are changes that are happening in the RPGT rate where there is an increase in the amounts of tax eing imposed . This changes that are made are due to the facts to reduce the factor of speculation that are making the price of land and houses to increase rapidly . 18 IMPACTS OF RPGT According to property consultant and analysts, the hike increase of Real Property Gains Tax (RPGT) in the budget 2013 will have very little impact . The increase of RPGT from 10% to 15% will barely give any impacts on the speculation even though the reason for the increase of tax are f or the purpose of solving speculation on houses . Reason as to why there barely any impact or little impact from the increase on RPGT tax rate are due to the facts that, the time taken for houses to be completed upon buying are 2 to 3 years and when the house are finish and ready to be live in or sold, its already 4 or 5 years and the rate of RPGT tax are already little as the periods of RPGT tax covers are only up to 6 years maximize . Taking that into consideration plus the fact that the price of houses are keep on rising, the impact that RPGT are very little . CONCLUSION The property tax in Malaysia can be consider as in the testing period as it just currently being reimposed . Which means that, the current rate of RPGT will change in the near future due to the rising trends of property in Malaysia especially in the housing sectors . The RPGT tax rate can be consider as a tool to reduce speculation of property in the short run,where as, in the long run the impacts that it will have is going to be very little . 19 REFERENCE 1. http://www. ipbre. com/countryProfile/Malaysia/Taxes/ 2. https://docs. google. com/viewer? a=vq=cache:Dj8b9BrRMAIJ:www. harteredaccountants. com. my/resources_assessment. pdf+hl=engl=mypid=blsrci d=ADGEESh8gp__2jEbPCrYONnp3AqFbAij_CBwdwbrQy0Re1bdAGCyoE oeKD7wS88c5AVLJLyDrzOuoYBPANEFQ3XpK5lBTfXQpXTfuDkNuwpD i_r2aMZxYDY0cBbZfKHS5o15HuPCjosig=AHIEtbRFB6TA8WHt5oQfy w1Y-pQs3k0smw 3. http://www. iproperty. com. my/news/5061/real-property-gains-tax-rpgt-the-propertyowner 4. http://savemoney. my/real-property-gains-tax-in-malaysia/ 5. www. iproperty. com. my/news/4258/real-property-gains-tax-gradual-impact 6. thestar. com. my/news/story. asp? file=/2012/9/29/budget/12101379sec=budget 20 APPENDIX 21 22 23

Media reaction paper Essay Example | Topics and Well Written Essays - 1000 words

Media reaction paper - Essay Example The media have also joined the debate, actually taking sides although in a more discreet manner in line with its vow of upholding objectivity. The analysis that the U.S. media is far from being objective because it can be broken down into the liberal and conservative camps has only become more evident in its handling of the issue. Even as journalists try to present news on the issue in the most balanced and objective manner, they still could not avoid showing their bias. One media piece, an article written by David Fitzsimmons titled U.S. Must Enact Immigration Reform Now, which was published in Statesman Journal, is a rare example of how the issue can actually be handled in a manner that can be considered fair and balanced despite the author showing ultimately his personal stand. The article Fitzsimmons wrote is a response to the approval of the Arizona Legislature of a bill that would introduce reforms in the state’s immigration policy. The article begins with a brief backgr ound of events prior to the passing of the bill, SB 1070, in a news-like writing manner. After such short description, Fitzsimmons then starts to lay down his analysis on the issue when he writes that â€Å"state lawmakers were so fed up with the federal government's inconsistent, inadequate immigration enforcement that they took the issue into their own hands† (29 July, 2010). Based on this analysis, Fitzsimmons then expressed agreement with the measures approved by the Arizona Legislature, including the concepts behind these such as the enforcement of stricter policies against employers who wittingly know that they are hiring illegal immigrants. However, Fitzsimmons does not stop here and, as a consequence, prevents the reader to immediately conclude that the author is all-out in his support of a crackdown policy on illegal immigrants and their support machinery. Instead, he also expresses apprehensions over the enforcement of the new immigration law in the state. He worrie s that â€Å"the law will foster discrimination against Latinos — creating the wrong presumption that ‘if you look Hispanic, you must be here illegally’ — even though the law's supporters vow that won't happen† (Fitzsimmons, 29 July, 2010). In the end, Fitzsimmons points out that while there may be negative aspects in the presence of illegal immigrants, there are also positive ones. While he attempts to present an unbiased analysis in this part, he errs in using the term ‘illegal immigrants.’ Apparently, what he means is not just the illegal ones but also the legal immigrants as well. It is not just the illegal immigrants but also the legal ones who contribute to the economy as employees, consumers, and tax-payers. It is also not just the illegal immigrants who â€Å"consume tax dollars† as they avail of public education, healthcare, and the welfare system. Fitzsimmons then proceeds to push for certain measures that do not really drive the immigrants off Arizona’s borders but just process them more efficiently so they can be legalized. What makes Fitzsimmons perspective rare though is that he also proposes that helping the immigrants within the border is the solution. He proposes that in order to solve the heavy influx of immigrants, it is necessary for Arizona

Accounting theory Essay Example | Topics and Well Written Essays - 1750 words

Accounting theory - Essay Example The money is the only and ultimate source of exchange in the world, and therefore, the companies have to acquire human and other resources by paying the suppliers money. The theory of Resource Dependence argues that organizations cannot survive without receiving social support from the relevant societies. However, the companies need to create success in order to gift their investors with the construct of trust that forms a cornerstone of any kind of human relation one can think of. The organizations have to serve the needs and wants of the investors and shareholders as well. The financial recordkeeping is far reaching in terms of sustaining a relationship with the stakeholders. The accounting systems might have the flaws, but despite that, one cannot possibly give up on them because they form an integral part of the business. The field of accounting is filled with corruption and dishonesty, but it does not mean that the system is wrongful in nature. However, those who are running it might be doing corruption (Cecchetti, 2006). In this way, the accountant becomes corrupt and dishonest with his or her profession. The field of accounting has become a flashpoint of corruption in recent years because of unveiling fraudulent activities in the departments of the leading companies. The conceptual framework behind the art and science of accounting has a design to pass entries in order to depict the exact situation of the business. The experts use the term creative accounting in order to refer to the practices that accountants apply to manipulate the stakeholders. The accountants create attractive level of working capital so that the financial outlook of their companies can appear attractive in the eyes of the stakeholders. The issues in the field began to intensify after the application of Generally Acceptable Accounting Practices (GAAP). The accountants apply the

Texas Gov't - Identify the potential problems with Texas's judicial Essay

Texas Gov't - Identify the potential problems with Texas's judicial system. Describe the Missouri Plan for judicial selection, and compare it with the system used in Texas - Essay Example The fact that the Texass judicial system uses only election method to select judges increases the chance low accountability of judges as they are likely to be partisan in their actions. Judges have to be partisan because it is the party that will take them to this power. This leads to judges whose allegiance is not to the justice system but to the party that helps them to get the posts. Needless to say, these positions, right from the lowest positions which is the positions of a municipal court, are important careers, not only for the judge but also for political parties. This means that when the system of selecting a judge is based on the political party system, the quality of judges will play a smaller role while the political affiliation will be the main issue determining who will get these positions (Cheek & Champagne, 2005; 99). The judges require a lot of money for campaign and this may interfere with their integrity. The amount of financial investment needed for the campaign is too high for most of these judges to afford from their pockets and they have to be funded by outside sources. So the question is, how will a judge be able to be neutral and fair in cases where he finds himself or herself having to preside over case involving one of his main funders? This brings in an integrity issue and in this scenario it may not be possible for this system to offer the state a good team of judges. The electorate doesn’t know these judges personally and have to depend on partisan lines to vote them. Although the electoral vote system of selecting judges is hinged on the argument that people should be able to decide who judges them, the fact is that a major part of the population of these people don’t know the judges they are supposed to elect (Maxwell, Earl & Santos, 2013; 158). The work of a judge is not public and therefore unlike politicians whose leadership can be detected in the public arena, there is no way for the electorate to know the

Forex exam Essay Example | Topics and Well Written Essays - 1500 words

Forex exam - Essay Example (Baillie, R & McMahon, P, 1990). Covered Interest Parity is also known as â€Å"Interest Rate Parity†. This theory is based on the assumption that in an effective market with no transaction cost, the interest difference should be equal to the forward differential. The currency of the country with a lower interest should be at forward premium in term of the currency of the country with the higher interest rate. When this condition is met, the forward mark is said to be at interest parity and equilibrium prevail in the market. Condition for Covered Interest Parity is as follow: The uncovered interest parity propagates that the interest rate differential is equal to the ex-post exchange rate change. Uncovered Interest Parity theory is more difficult to test as because expected exchange rate changes are unobservable, also assumes that there should be no transaction cost, perfect capital flow, equal default risk on foreign and on domestic market. The risk premium should be zero. It is s follow: As all of these theories are based on certain assumption like the market condition has to be perfect, there should be no restriction on free trade, no transaction cost should exist and the investors should be risk neutral. But in the real world, market conditions are not perfect neither free trade is possible. In many countries government imposes certain restriction on import and export of goods for economical welfare of their country. Transaction cost exists in the real world and the investors are not risk neutral; rather the investors are risk averse. So these theories do not hold in the real world. Foreign exchange market has to play a very vital role in the present globalized world. Foreign currency is the life blood which gets exchanged through foreign exchange market. There are many factors which affect the foreign exchange market directly or indirectly and bring efficiency in this market which are as

Human resources FSLA Case Study Example | Topics and Well Written Essays - 500 words

Human resources FSLA - Case Study Example There are exemptions of compensation of the extra hours by the Act, meaning that not all employees are appropriate for compensation by the Act. The worker in this case is eligible for compensation of the overtime hours by the employer under the Act. From the scenario, there was denial for the employee’s appeal for compensation by the department. The department claims to have a policy where they do not consider overtime where an employee is on duty during his off duty hours (Calvasina et al, 2010). Conversely, the worker works for extra hours so that he is able to keep to the standards of his job description of top physical conditioning. The extra hours by the worker, area benefits the company too, because during the overtime hours the employee works for the good of the employee, and not for his own bosom (Calvasina et al, 2010) There are no legal exemptions by the Act against the employee in this scenario, so the department should compensate him (Costa, 2000). The Act vividly expounds overtime hours as time that one works when there are no authoritative directions from the employer to do so. The employee in this case toils for not certified operational extra hours; therefore, the employee should get his compensation from the employer. (Scott, 2010) Employers can shun FLSA claims by guaranteeing that they consult with the human resource team to ensure that they comply with the requirements by the Act (Calvasina et al, 2010). This entails making sure that there is the proper classification of all employees, to know whether the law excludes the worker. The employee does this by asking some questions relevant to the Act and carrying out tests where there is no clarification about the exemption status (Costa, 2000). The human resource department should ensure that they explain to the employees about the Act so that they avoid scenarios where the employees state to have claims, whereas there is none (Scott, 2010). Employers do

Debate Essay Example | Topics and Well Written Essays - 1000 words - 2

Debate - Essay Example Many of the women in this world are struggling because of poor financial abilities. In some fundamental societies, women forced to limit their activities within the boundaries of their home. The major reason for male domination in our society is the superior financial abilities of men over women. It should be noted that in many families men are working while the women are looking after the family matters. In such families, men do believe that they are working hard for the family and hence they need more recognition. They often neglect the hard labour undertaken by women in kitchen and in other family matters. Since the hard work in kitchen is often gone unnoticed, men do not have respect towards such hard labour. They never experienced the agony of managing a kitchen and looking after the needs of children. Men often label kitchen work as an unproductive works and their work as the productive work. In other words, men tend to believe that only the salaried profession is productive wh ereas unsalaried profession is non-productive. Because of such traditional beliefs, men often tend to neglect the hard work of women and try to dominate them. It should be noted that in India like countries, the government is considering a law to recognize and respect the hard works of women in kitchen and home. If passed by the parliament, husbands in India should provide a percentage of their financial earnings to their wives as a salary for the kitchen work. If the women have good jobs, such humiliating experiences may not occur to them. It is difficult for a woman to get an ideal or good husband. Even good husbands behave badly at times. In other words, it is difficult to have a 100% good husband. The concept of good husband is not at all absolute; but it is relative and subjective. Women often compare their husbands with other’s husbands while labelling their husband as good or bad. When a

Apperendi V. New Jersey Assignment Example | Topics and Well Written Essays - 250 words - 1

Apperendi V. New Jersey - Assignment Example However, he later retracted the statement. During trial, the judge found that the crimes were racially motivated since no other intention could be identified from the petitioner’s statements. The judge proved beyond doubt that apart from having an illegal firearm, the petitioner was guilty of racially motivated crime and gave an enhanced sentence of 12 years. The Supreme Court of New Jersey affirmed the decision. The case is important in criminal justice since it sheds light on the relationship between crime and constitution rights that cannot be surpassed. The petitioner violated the right of non-discrimination by racial biasness thus received an enhanced sentence. This case set precedent on future crimes directed at minority or generally racial motivated crimes. As a defense attorney, my submission is that the judge could not prove beyond doubt that Apprendi indeed committed the crime on racial basis. Due process requires that any arising issue that extends sentencing should be among the charges in the current case (Jones  v.  United States 1999). Consequently, the petitioner must be given a full hearing to defend his position so that the jury can establish beyond doubt whether the accused is guilty or

African American Outline Essay Example for Free

African American Outline Essay It happens to be common knowledge that throughout history African Americans have been oppressed, segregated, and disregarded as civil human beings. In the dawn of history Africans were regarded as animals and as such they would do the job of animals, however this paper will look at their sacrifices and fights to be treated as equals. United States Congress. (1866, April 9). Civil Rights Act. Retrieved from http://www. digitalhistory. uh. edu/exhibits/reconstruction/section4/section4_civrightsact1. html Amendments to the Constitution of the United States (2007)| Infoplease. It happens to be common knowledge that throughout history African Americans have been oppressed, segregated, and disregarded as civil human beings. In the dawn of history Africans were regarded as animals and as such they would do the job of animals, however this paper will look at their sacrifices and fights to be treated as equals. United States Congress. (1866, April 9). Civil Rights Act. Retrieved from http://www. digitalhistory. uh. edu/exhibits/reconstruction/section4/section4_civrightsact1. html Amendments to the Constitution of the United States (2007)| Infoplease. See more: argument essay format com http://www. infoplease. com/ipa/A0749825. html#A0749838#ixzz2VD3iU0JEhttp://www. infoplease. com/ipa/A0749825. html#A0749838 Abolishment of slavery The abolishment of slavery brought on a war, not between two countries but a war that divided a country, one that is still spoken of today. The southern or â€Å"rebel† states rose against the President of the United States in retaliation of his and many others view that no man woman or child should be a slave. All people were created equal. Amendments to the Constitution of the United States (2007)| Infoplease. com http://www. infoplease. com/ipa/A0749825. html#A0749838#ixzz2VD3iU0JEhttp://www. infoplease. com/ipa/A0749825. html#A0749838 (13th, 14th, and 15th amendments) Africans in politics Although four million African American slaves were now free they had codes placed against them, the Black Codes restricted the lives and movement of these people. In order to override the codes the 13th, 14th and 15th amendments were drafted and passed. Not only was slavery abolished but all slaves were now citizens and in such race could no longer be used to prevent the vote of a person. Africans now had a voice on who was elected and soon they had African Americans running for government offices. Corbould, C. (2009) Becoming African Americans: Black Public Life in Harlem, 1919-1939 Harvard University Press. Cambridge, MA, USA Harlem Renaissance African Americans soon were cast aside again, during the age of imperialism and leading into World War One Africans were struggling to make a life. Some fought in another war, this time not for their freedom but for the freedom from communism alongside their white counterparts. After the war ended blacks started to come together, the Harlem Renaissance was born. King, M. L. Jr. (2010) Stride Toward Freedom: The Montgomery Story. Beacon Press. Boston, MA, USA Black power movement 1954 to 1963 America saw a strong struggle for the advancement of civil rights, equality and desegregation. From every day citizens expressing their belief in being equal to their white counterparts to lawyers fighting for the equality all had deserved. These times were pivitol in an unstable America. Not only were there these movements of civil equality and black power but also a war in a far land that many Americans were against at the time. Inventions and impact. From writers, inventors and powerful leaders throughout black history there are some that are household names and some that may be forgotten. I plan on taking a look back on those who through oppression continued to strive for better for themselves and for all. African Americans today Not long ago segregation was prominent, civil rights were abused, racism and hate were common. Today we have CEO’s, congressmen and senators, military leaders and the President of the United States who are all African Americans. No longer considered a minority in many’s eyes, African Americans have literally built themselves from slaves to leaders and teachers.

Gender Differences in Discourse Essay Example for Free

Gender Differences in Discourse Essay The ability to communicate with our fellow human beings makes us distinct from other living beings. The chapter has made it very clear that speaking is not conversation. Conversation is a collaborative effort by both the speaker and the listener. Our success much depends on how well we can interact with people around us. It much depends upon understanding certain factors called ‘social dynamics’ in conversation. In the essay â€Å"Women Talk Too Much† Janet Holmes makes it very clear that it is a wrong notion to think that women talk more than men. She says it is an assumption based on stereotypes. On the other hand, she says that it is men who talk more. There is no proof to say that men are biologically programmed to talk more than women. It is just the social conditions that promoted the wrong notion that boys are more active than girls and they talk more. She says it is entirely disagreeable. I find quite interesting to know that it is boys who interact more in the class rooms than the girls. Then, the author claims, how it can be said that women talk more than men In the second essay of the chapter, Tony Kornheiser makes a distinction in the communication style of women and that of men. He feels that women are very particular about everything and they have more to say than men have. He makes a point saying that women do not think life is as simple as men believe it to be. A conversation that turns into a lecture is definitely boring as Deborah Tannen points out in the essay â€Å"I’ll Explain It to You†. The most frustrating experience for anyone is when a conversation turns into a lecture. I feel it is not only boring to women but also equally tedious to men. There has been much literature on gender biased language and there is a gradual change in the use of language to sound neutral. Ronald Macaulay also agrees with Janet Holmes and says that many of the notions are myth and they have no validity scientifically speaking. It is rather social conditioning that has played a key role in imparting opinions that have no basis. Clive Thompson’s essay on how computer software can identify accurately whether the writer is a man or woman is quite interesting, His questions the many of the commonly held ideas about the differences between the two sexes. (407 words) Chapter6: Media Speak. What we know about the world is from media only. Our perception of the world is influenced by the media which presents it. The billions of dollars spent on TV ads clearly indicate the power that the media enjoys. Undoubtedly, the advertisements that come on television and newspapers and magazines have tremendous influence on us. Within a span of a century there is a great change in the media. Now the world is increasingly dependent on oral media where as it was mostly written word in the beginning of the last century. With the aim of reaching more number of audiences, the quality of language used in TV news and shows has become very low. Neil Postman and Steve Powers, rightly point out that the dependence on the image has made a great shift in news making. The highly quality visuals have replaced good language with low level popular language. They argue that it is not just language but also our views and opinions about the world are getting corrupted. The general saying is â€Å"a picture is worth a thousand words† but in the present days when news is re-created or re-presented, it is equally true to say that â€Å"one word is worth a thousand pictures. † There is little doubt that the language used by the media is aimed at creating sensations to attract more audience. Then, I do believe that it is not exactly what happened i. e. news. The article ‘All the World in Pictures’ is very interesting and thought provoking. It has clearly explained how the language is used in mass media. It is aptly said that ‘Advertising is the driving force of consumer economy’. The world is filled with advertisements. Wherever there are people, there are advertisements. They appeal to all our weakness creating a world of fancy with eternal youth, power, enriched beauty, immediate happiness, and fulfillment of our inner needs. I feel the use of language in creating such emotional appeals is quite amazing. Advertising plays much on the psychology of people. A small fifteen second ad can effectively tempt the people appealing to their emotions by making fantastic appeals and promises. The article â€Å"With these Words, I can Sell You Anything† is very enlightening. It has made it clear how they twist the language to send their message effectively. It is a finely engineered language that creates strong images on the minds of audience. I have found it very exciting to know the how the advertisers play on the people with their language. (419 words) Chapter7: Censorship and Free Speech Freedom of speech is fundamental to American democracy. It enables every American to freely express his ideas, opinions and beliefs. Any limits to the freedom of speech are seen as a threat to the rights of Americans. It is interesting to note that the discussion lays emphasis on the equality in enjoying one’s rights. No man or woman has the right to hurt the feelings or sentiments of others. It is by respecting others rights that we can enjoy our rights well. The censorship is against the rights given in the constitution. However, it is required in some areas. The censorship and books, biased language and hate speech and certain limits on campus speech have lead to interesting debate. The first amendment has not only given the right to express ideas freely but it also has given the right to know others’ ideas. The censorship on books has been a much debated issue with different opinions. It is beyond my understanding why some books are banned totally and some are censored. When a book raises questions that lead to controversy and debate, it will help people to know what exactly the truth is. Banning is not the solution for it. The controversy over Harry Potter books, which have attracted millions of children all over the world, seems pointless. Censorship on books is dangerous as it blocks all new creative and original ideas. Censorship on biased language and hate speech is quite useful as it raises many questions in the practical use of language. It is very difficult and almost impossible to classify what makes a hate speech and biased language. I feel it is highly impossible to make a law in the absence of any valid principles regarding what comes under biased language and hate speech. Sometimes, the words may be good but the tone in which they are delivered could be full of hatred. Censorship on free speech on the campus has some good in it, as it reduces misunderstanding among the students who come different parts of the world. The campus is a place where tolerance is mostly needed. The rules prohibiting certain speech acts is good for the minority students. But it does not guarantee that no racist speech is ever heard on the campuses. (378 words) Chapter -8 The English Language Debate The debate whether English should be made official language of the US or not, is very interesting bringing out valid arguments on both the sides. The United States, the nation of immigrants, respects cultural differences of people coming from different countries. Respecting other languages, the US has not declared English as the official language. I find it very great quality of the American people for their respect other cultures. It shows their multi cultural tolerance and national unity. The unity of American people has come more from their like mindedness in political and social values and self respect than from having one language. The discussion on what is Standard English has made it clear how different forces work on language. Robert MacNeil has explored well what makes American English and what exactly it is. The argument for Standard English has its own merits with clear focus on clarity in thinking and what we are saying. It argues for care and caution in the use of language as it is central for identifying an individual. If a person neglects his language and uses it causally, it will not help him or her in the long run. As the author has rightly put it â€Å"casualization† everything in culture has led to casual attitude to language use as well. The ‘growing informality’ of language is one of the major concerns of linguists. The scholars and grammarians who prescribe rules on how language should be used are rightly called â€Å"Prescriptivists. † Especially, John Simon, who is called the Prince of Prescriptivists, holds the view that the present day language is poor, unhealthy and hopeless. He represents those who argue for perfect use of language as it helps you to communicate clearly what you are. It is with the use of language only that a person can show his distinction. If the distinction is lost, he or she will be among many who can not say clearly what they mean. It becomes a serious challenge. I feel there should be certain principles which can not be sacrificed in the use of language. The â€Å"Descriptivists†, on the other hand, just describe how the language is used by people. They do not dictate any rules regarding how English should be used. They are permissive and tolerate the new expressions and the informality in expressions. They argue that a language is called a living language only when it is spoken. When it is spoken it is natural to have changes in the language as no two people can pronounce the same word in the same way. They are free to allow new words into English as change the law of life and of language. It shows tolerance towards people who speak the same language with some regional differences. There are many examples when the language of the Black people is accepted by the grammarians and included in the dictionaries. It helps the language to grow and reflect the present day culture. The fears about what will happen to American English seem justified, but nobody can stop the changes that take place in society. I feel the changes in English are an indication of changes in society, and language is just reflecting the same. (534 words)

Should Middle Schools be Drug Tested?

Should Middle Schools be Drug Tested? Drugs are ruining everyones lives and its killing children and adults. We all know the damage it leaves, by causing families to suffer from addiction or death. Kids are getting money for drugs by stealing, their parents, or even friends, its hard to say when they start and how far gone,   since not everyone is open about their addiction. We do have a chance to fight the drug war by drug testing in middle school. Drug testing kids in junior high would identify behavior issues, effect they learning, the effects of long term abuse and the most important addictions. Behavior issues is one of the most obvious tell of abuse of drugs paranoia, aggressiveness, and impulsiveness are the most common things to look for. People who are consuming drugs lose their sense of compassion or even common sense. It shows that drugs strips you of what makes you human and gives you this need to fill a void that always empties in the end. They slowly lose themselves to a never ending need that will deter people, so they will be forced to live alone leading them to be introverted. Abusing drugs eventually leads to you slowly kill your brain cells therefore killing any chance to learn again. Drugs hijacks your nerves to flood your brain with dopamine but the problem with that it floods your system, and just like a regular flood there is a abundance so you are drowning your brain in dopamine. Draining you of both memory and focus so your losing the memory to do basic things like get up in time, personal hygiene, balancing eating, and sleep. Addiction is the absolute worse effect, making you want more of your fix leading you to a destructive circle. Its much easier for a teen to get caught in this circle and once there caught it hard to break out. Your life starts to circle around the drugs you take; you start hanging out with other people who also do it, so you can get more drugs. You work more to get more drugs; even waking up just to get another fix in order to keep your body in balance. The more you do the drug the more it becomes a part of your life; but when it hits a certain point there will no help to break you out of the circle. Once you fall in the circle you will start to feel a physical need to your fix once you go a time without it your body start to shut down; leaving you with no immune system getting you sick more of the time. After all the sickness and getting more drugs your emotions connected when you get another dose you start feeling normal, but as soon as you run out thats when desperation kicks in. leaving you to lie and steal more drugs or things to sell to pay for them. All that leads you to is a life of crime running or going to jail doing all you can for your little drug to feel normal again leaving you back to the decision that got you here. Drugs cause a much shorter life expectancy because of all the health concerns a few major one are cancer, strokes, and even abnormal heart rate. Cancer would just be a lingering thing that will follow you throughout your life ether slowly killing you or just being an everyday thing dealing with it. Your body is all you have why would you just give it a deadly debases that will be a slow and painful death. Strokes are a thing that can happen to anybody the only thing is it increases the chances to get them. The strokes affect your whole body giving your body a weakness and numb feeling making everyday thing much harder. Not to mention the increase heart rate can lead to all kinds of problems a few are faintness, dizziness, loss of coordination, and lightheadedness. In any case increase heart rate for too low will cause much more problems than the benefits of taking drugs will ever give you, In conclusion I agree with the idea of drug testing of junior high students for purpose of identifying at risk students for potential drug addiction.   By identifying the students through behavioral issues as well as learning problems, we can start to break the chain of addiction and ensuring we get them medical help to these students who become more productive and valued members of society. Concept Of Hegemony: The US Concept Of Hegemony: The US Forms Of United States Power And The Concept Of Hegemony According to Warteberg, power can be described as a natural artifact which is an aspect of human life which provides human being with means to cooperate with each other and at the same time make group decisions. This can be considered as ability to perform certain actions or to look over something. According to Warteberg, there are two positions of power which provides external structures for dominant and subordinate position. In this respect, there is a dominant and on the other hand a subordinate. In most cases you will find that socially aligned agents will act to represent the dominant agent in a bid to control subordinate agents. From this we can conclude that there exist power relationships which can be described as a social phenomenon which is made possible due to the fact that there is an external set of agents and practices but not due to any individual capacity. It is in view of the above theory that this paper is going to look closely at the power of US. This paper will examine closely the seat of US power and how the above theory applies to its relationship with the states and with the international community. This paper will also look closely at the concept of hegemony and how it has been applied in the current power status of the world. Finally it will look on how the concept of hegemony can be defeated in the world. In its simplest definition, power can be considered as the ability to influence others to do what you want. Power is articulated in many ways including threatening, paying or co-opting those who you want to exercise your power on. Of all the threes means of articulating power, getting others attracted to what you want is the best means since it cost less and is even has more effect. (Nye 1990, p. 23) If we look closely at the theoretical power structure of the United States, we acknowledge that there are four main building blocks of power in this country. Power in any form is manifested in networks of ideological, economic, military and political which can simply be termed as the building blocks of power structures. A close analysis of American power reveals that it is class dominated and it is close to the power of Europe and Middle ages in the 19th century which was dominated by economic and political power networks. But we have to come to an agreement that power is rooted in organizations in the United States and in other nations. According to Michael Manns theory (1986, p. 1) the structures of power in most western civilization can be understood by determining the intertwining and relative importance of the organizations at any time in four overlapping and intersecting social spatial networks of power. These networks are basically as mentioned above. The United States can be considered to the pinnacle of the world power as far as many of us are concerned. This comparison is often made to what was reached by other states which had assumed the same status as the United States like the British or Roman Empire. But contrary to the earlier powers, todays power is vested in military might, economic power and cultural sway all which have not been found effective enough to wield a powerful position in the modern world. (Fergusson, 2003) Let us look at the concept to hard power. Hard power is the predominant realistic measure of the power of a nation usually seen through population, military, economy and others aspects. Although many scholars have accepted that the level of technology and problems that the modern world is facing makes it impossible for one country to wield that power, it is clear that the United States occupy a unique position in the world which it can use to lead the world in a constructive manner. United States wields much economic and military power both which are regarded as hard power which can be used to persuade other nations to follow its suit. (Boehm 1999, p. 124) On the other hand it also wields what can be called soft power which is vested in culture, strength of ideals, the willingness of other nations to adopt the articulated ideals and the capacity to leaders moral authority. Soft power is the term that is used to describe the capacity of any political body like a state that have an indirect influence on other states in terms of behaviors and interest which are articulated through culture and ideologies. There is a general agreement that the strength of American soft power is vested in the spread of modern culture in fashion and clothing like the spreads of blue jeans, music ant others. Many countries in the world are today following the ideal of democracy which has been nurtured in America and which is spreading fast to other states. All these countries which have adopted these ideals look upon America for protection of freedom and observation of basic human rights. As has been expressed there are basic things that must be present if nat ion is to express its soft power. The aspect of culture, values and foreign policies must be exercised very well in order for the concept of soft power to work. (Stanford 1994, p. 126) The above two forms of power are seen as what has driven America to occupy its current position in the world. There is a general agreement that if the above powers are used wisely, America can remain on the seat of power for the next decades. But it is not everyone who agrees to this idea. The concept of hegemony Let us look at the concept of hegemony. The concept of hegemony has been used for along time now to refer to the idea of existence of dominance by one social group. It was first used by Italian Communist Antonio Gramci who had been imprisoned by Mussolini up to his death in 1926. He supported this concept with the idea of emergence of new elite which was followed by a change of mens consciousness. He reasoned that a class that is politically dominant is also ideologically dominant meaning that it keeps its position because the dominated class accepts its moral and intellectual leadership. (Stanford, 1995) In this regard, it follows the earlier description of power by Wattenberg in that there is a ruling group called the hegemon which acquires a degree of consent from the subordinate group unlike in a case where the dominance exerts its power on the subordinate group using force. The concept of hegemony has been used widely in many places to refer to any form of dominance more so when one is refereeing to dominance through culture and non-military. The concept of hegemony can be described in many fronts all which refer to the way dominance is created. For example it can be achieved through the use of institutions in a bid to formalize power, the use of bureaucracy which makes others see power as abstract, and in other manes. It can also be achieved through the articulation of hard power over others like the use of military or imposition of economic sanctions. The rise of the concept is directly linked to the struggle that has been there in the world to acquire dominance. Since the era of cold and the signing o the Warsaw Pact, there had been many instances in which the concept of hegemony has been applied. In this era, it was seen as a moment of attaining the much needed hegemony through the struggle of cold war. In particular, it was seen as a bitter struggle between the then two superpowers of the world, Russia and America in a bid to find their rightful position in the world. After the end of the cold war and the collapse of the communism Russia, the concept of hegemony has been purely used to refer to the role played by the United States as a superpower. This is due to the role that American has played since then which makes it appear like it is having the power to lord over others. But has it really grasped the concept of hegemony? This has been an issue of contention and a topic that attracts many scholars of international relations. The opponents argue that although the United States has used all its hard and soft power to realize dominance, it has been able to achieve this. This is because it seems to lack the necessary resource to position itself well in a position to dominate others. The emergence of other powers in the world like European Union, China, India and others is also seen as a big stumble for the United States in a bid to reestablish itself as the world power. On the other hand proponents point out the various achievements that the United States has which puts it in a position to dominant others. They argue in support of its military might. This is a concept that with but we have to ask ourselves the extent to which the United States has been able to use this power. Except in the end of the Second World War, there are other very few instances in which the United States has bee able to use its military power to dominate others. The United States used it military power to bomb Nagasaki and Hiroshima in Japan which somehow brought the bitter Second World War to end. If we take another example, it also used its power during Gulf war to drive Saddam Hussein and his troops out of Iran. But since then, it seems there is a surging rise of the concept of responsibility which has been achieved through world bodies like the United Nations. The United Nations has put in place rules which require the exercise of veto power in voting for any military action. Here some proponents of the idea of hegemony for United States argue that although it holds the hard power, it is restricted by the provisions of some of those agreements to exercise this power. But lets us look at this closely. (Stewart 2001, p. 78) There are many incidences in which America has tried to use its hard power but it has failed. Take an example of Vietnam. During the cold war, American soldiers underwent serious military casualties in Vietnam. Here America rallied all its military power but it failed. From Vietnam America learned that hard power alone is not enough to guarantee dominance and some soft power is needed as well. It learned that there must be the use of influence of culture, value and foreign policies if a country will succeed in achieving the concept of hegemony. One of the worst calamities to hit America in the recent past has been the terrorist attack on Twin Towers on September 11 2001. This attack reminded America that although it presumed to have dominance over others, its hard power could be put to test. After that the Bush administration mobilized all the hard power in American possession in what was descried as war on terror. But again the issue of hegemony comes in light here again. The United States had to seek support of its allies who thought that they were also at risk of a terrorist attack. In its campaign, America was able to convince some countries in the world with almost equal hard power like Britain and others. But eight years down the line, the war which was seen to come to end in a matter of days owing to the military might of the force is still to end and no progress has been achieved. To make the matter worse, Britain which is a partner of United States in Afghanistan where the Taliban and the Al Qaeda are supposed be h iding also suffered a terror attack in London Railway system. Even a combination of all that force could not subdue the terrorist. From Afghanistan, America directed its force to Iraq to overthrow Saddam Hussein and install a democratic government in the country. But still there are no positive results coming from the country. This teaches us one lesson that in the modern world no single county can assume to have achieved the concept of hegemony. Though it may be referred to in many incidents, it does not apply in the real sense. What we are witnessing is the rise of power axis. This is mainly practiced in the United Nations Security Council where we see another bitter struggle for dominance. We see is a scenario where Russian and China always vote against the United States and its allies. This indicates that the so called powerhouse of the world have realized that they can no longer remain effectful in the face of the changing world. We can therefore say that the concept of hegemony has not achieved its meaning in the modern world. But if the current trend continue, we are going to come to a situation where there will emerge two parallel axis as history repeat itself. What many articulate here is that, the cold war has not ended, and the emerging axis is still allied to the earlier axis in the cold war. It is a struggle between capitalism and communism which is taking place once again. This is bringing more polarization to the concept of hegemony. How can we overcome hegemony? One thing we all agree to is that the concept of hegemony is being practiced in various sectors of life in our society. Therefore we cannot say that because it has become difficult for individual countries to achieve the concept of hegemony, then we should sit and watch. Since it practiced in our smaller societies there is need to work towards fighting the concept and its development. With the current trend in the world, we have seen that there is likelihood that the concept will take root. So what can we do to fight the concept? There is a common concession that the only best way to fight hegemony in the world would be by bringing about equality among all nations and among all communities living in a nation. The source of hegemony is directly attributed to a system of inequality which gives one party advantage over the other. Inequality in the world has been the source of acceptance of dominance by many countries especially those in the developing world. Tracing history since the era of colonization, there had been systematic inequality in access of resources which gives some countries undue advantage over the rest. (Joseph 2002, p. 54) Therefore, the only method that we can use to end hegemony would be through implementation of policies are aimed helping nations access resource in an equal manner. This will call for reviewing of international relationship including trade agreements which has been oppressive to the developing world. Following the postulation by Gramci, this will be achieved only when intellectuals rise to the challenge. In this regard the school ahs a role to play. This means that one of the most important tools that can be used to fight hegemony would be ensuring that there is access to quality education by all people in the world. (Moraes 2003, p 654) The modern world is driven by technology and many countries in the world which are fighting to acquire dominance like China have achieved this by improving their economy through technology. Education plays a crucial role in advancement of technology in any nation. In this regard intellectuals must inculcate a degree of self discipline and moral autonomy to resist colonization of their minds. This means intellectuals must become the ambassadors of the new culture in their own nations. Conclusion As we have seen no county can be said to have practiced the idea of hegemony not even the United States. But hegemony is practiced in our small societies and there is need to take bold measures in order to fight its. This will be achieved only when there is some degree of equableness in the society. Reference: Boehm, C 1999, The evolution of egalitarian behavior, Harvard University Press, Cambridge Fergusson, N 2003, Hegemony or Empire? Retrieved from, http://www.foreignaffairs.org/20030901fareviewessay82512/niall-ferguson/hegemony-or-empire.html on 7th March 2008 Joseph, J 2002, Hegemony, A realist Analysis, Routledge, New York Mann, M 986, The sources of social power, Cambridge University Press, New York Michael, C 2004, Whatever happened to American Decline? International Relations and the new United States Hegemony Moraes, R 2003, Antonio Gramci on Culture, University of Brasilia Nye, J. S1990, Bound to lead: The changing nature of American power, Basic Books Inc, New York Stanford, M 1994, Companion to the Study of History, Blackwell Stewart, A 2001, Theories of power and domination, the politics of empowerment in the late modernity, Sage, London

Essay --

What is existentialism? Existentialism is a philosophical therory or approach that emphasizes the existence of the individual person. Friedrich Nietzsche is a german philospher from the late 19th century. His interest were the enhancement of individual and cultural health. He believed in life, creativity, power, and the realities of the world we live in. Nietzsche was a difficult, complex, and controversial philosopher, he was claim to be part of a number of difficult philosophical movements. Friedrich Nietzsche was a very smart, intellegent man. He was born October 15, 1844, near a small town in the Prussian province of Saxony. His father, Karl Ludwig was a Lutheran Minister and died when Nietzsche was age five, leaving his wife, Franziska and his three children. Friedrich, the oldest child, Elisabeth, and a newborn baby boy who will also died not to long after birth. Nietzsche completed his secondary education at the boarding school of Pforta, he was a very excellent student. After, Nietzsche, he entered the University on Bonn, studying therology and classical philology. One year later, he stop taking therology and transferred to the University of Leipzig to get a doctorate in philology. At the age of 24, Nietzsche was offered a job at the University of Basel, one of the youngest men to ever be offered a job like this. When he was 28, The Birth of Tradgedy was published, his first book. Some of his most popular books are; Thus Spoke Zarathustra, Beyond Good and Evil, On the Genealogy of Morals/Ecce Homo, The Anti-Christ, The Gay Science: with a Prelude in Rhymes and an Appendix of Songs, and so many more. In his book Birth of Tragedy he argues for his interpretation of the creative forces behind Greek Art as a balance between... ...able to cope with its struggle against itself and unable to free itself from these instincts, it attempts to conquer and tame itself as much as possible. Nietzsche concludes that "man would rather will nothingness than not will." On January 3, 1889, Nietzsche had a breakdown while strolling in front of his apartment in Carlo Alberto Square in Turin, where he reportedly embraced a horse being flogged by the owner. This event marks the end of his writing career. Nietzsche was a very complex man, and writer. His works influence many of people. His sister took over the management of his intellectual legacy, gathering a cult, which grew quickly and very fast. It is not after all, a chance if he was one of the few philosophers to give some thought to the philosophical importance of food, migraines, and other complications, which allegedly played a role in how his persona.

Saving Private Ryan Critique :: essays research papers

June 6th 1944 is known as the day that turned the tides of World War II. Allied troops both Para dropped and landed on French occupied territory via the English Channel. For Captain John Miller, the beach was enough, but after only three short days of recovery, Miller and his squad of men are sent in search of what has become a very important soldier. Receiving his orders from the â€Å"very top†, Miller and his men set out in search of a James Francis Ryan from Iowa. Along the way, Germans kill two of Miller’s men, provoking the question, â€Å"How many men are worth one man’s life?† As the movie progresses, Captain Miller’s team finally finds Private Ryan, the man they were sent to save. John explains to him that all three of his brothers were killed in action, and as a result of this, James Ryan, the last surviving brother of the Ryan family, is ordered to be returned home so that he may carry on the family name.   Ã‚  Ã‚  Ã‚  Ã‚  However the conflict arises when James is reluctant to leave and is determined to stay with â€Å"the only brothers he has left†, in order to defend a strategic bridge who’s defense is vital in determining the immediate tide of the war. Again, Captain Miller, after already loosing two of his men, decides that Ryan and his fellow soldiers cannot hold the point on their own, and that he and his men will aid the already weakened defenders in hopes of not only defending the bridge from the Germans, but also to save Private Ryan from what would other-wise be his inevitable death.   Ã‚  Ã‚  Ã‚  Ã‚  After hasty preparations and decisive planning, the French ghost town previously torn apart by war, erupts to life once again with the sounds of conflict. The town of Rommel is slowly but surely being overtaken by the Germans, their numbers too great for Miller’s men to fend off. On top of that, Captain Miller’s squad is diminishing by the minute and all hope seems lost. John gives the order to fall back to the predetermined point of retreat called â€Å"the Alamo†. This is the point of no return, and their last resort is to blow the bridge in order to prevent the Germans from gaining a strategic stronghold in the region. With bullets whizzing by and ricocheting in every direction, Captain Miller stands up, thus revealing himself to enemy fire, and moves to get the device needed to trigger the bridge to explode.

Frank Vincent Zappa :: Musician Biography

Frank Vincent Zappa was born in the city of Baltimore, Maryland on December 21, 1941. He came from Greek, Arab, Sicilian and French decent, inheriting the Greek and Arab from his Father, and the Sicilian and French from his Mother (Zappa 15). Frank’s childhood home was in the town of Edgewood, Maryland in the Army housing facility (16) where his Dad worked as a meteorologist at the Edgewood Arsenal (19). Because Frank kept getting sick in Maryland, his parents decided to move down to Florida (22). Frank’s Mother got homesick so they moved back to Maryland. This time they moved into the city of Baltimore, but no one in the family particularly enjoyed it there so they packed up and headed west for California (23). It was in California where Frank developed his interest in explosives, as he already had learned how to make gunpowder at the age of six (24). While Frank was reloading a used firework tube between his legs with some of his "secret formula" (which consisted mainly of filed Ping-Pong ball dust and single-shot caps), he accidentally pressed down too hard on the single shot caps, and they ignited, nearly rendering him unable to have children, as well as making a small crater in the floor and blowing the doors open (26). Frank did not learn from this, however. It would not be until he and some friends managed to fill some paper cups with solid rocket fuel and stink bomb powder, and started fires all throughout the school on open house night that would make him stop. This ingenious act got him expelled, and brought an end to Frank’s "scientific career" (27). Aside from exploding things, Frank also had an interest in music, when at the age of twelve he began to get interested in the drums. In 1956 he was playing the drums for a rhythm-and-blues band called the Ramblers, but he was eventually fired because the other members of the band complained that he "played the cymbals too much" (29-30) Another musical interest of his was Edgard Varà ¨se, a man who, according to Frank, looked like a mad scientist. His music contained sirens, snare drums, bass drums, and even a lion’s roar. Frank absolutely loved it (31-32). Aside from Varà ¨se, Frank also liked Stravinsky, for he had bought The Rite of Spring performed by "The World-Wide Symphony Orchestra," and he loved that almost as much as he loved Varà ¨se.

Law of Carriage by Rail Essay

1) a) Explain how the making of the contract between the consignor and the railway station can exist? The contract between the consignor and the railway company will existing when the railway company has accepted the goods for carriage from the consignor and together with the consignment note make by consignor. The acceptance will be established with the consignment note and will be stamp of the forwarding station. The consignment note is made by the consignor with three copy, each copy for each carriage freight, and the content of the consignment note are correspond with all the terms and condition that was agreed by the Rules. When the consignment note had been made by the consignor and was being stamped by the forwarding station, the consignment note will be an evidence of the making contract between the consignor and the railway station or forwarding station, the content that stated in the consignment shall be correspond or exactly same with the consignor with railway station previously agreed. The responsible of the consignor is extraordinary of the consignment note, which may in accordance with the agreement between consignor and the railway company. In the consignment note was related to the goods such as quantity of the goods or to the amount of packages shall only be evidence against the railway when it had been verified by the railway to regulate that is not any deviation with the particular of the consignment note and has be certified in the consignment note. If that was any necessary these particulars may be verified by other means or it was obvious that there is no actual insufficiency corresponding to the discrepancy between the quantity or amount of packages and the particulars in the consignment note, the latter shall not be evidence alongside the railway. This shall apply in particular when the carriage is handed over to the consignee with the original stamps complete. After the railway company has verified the goods, and they shall to certify a receipt that include the date of acceptance of the carriage and stamped on the consignment note before it was duplicated to the consignor. The railway shall declare acceptance of the goods and the date of acceptance for carriage by assigning the date stamp to or else making the entry on the duplicate of the consignment note before compensating the duplicate to the consignor. The duplicate will not have influence as the consignment note complementary the goods, nor as a bill of lading. Grand Trunk Railway Co. of Canada v. McMillan [1889] In this case is the Grand Trunk Railway Company of Canada as defendant and Robert McMillan as plaintiff. The fact in the case is the railway company have the contract with Robert McMillan, which is a contact for carriage of the goods and it was go beyond of the station of line. The railway company undertakes to carry goods to a point beyond the station of its own line its contract is for carriage of the goods over the whole transit. However the other companies which over of the line they must pass are merely agents of the contracting company for such carriage, and it was in no private of contract with the transporter. In addition, such a contract being one which a railway company may refuse to enter into the contact, it is because of according to section 104 of the Railway Act it does not prevent from restrict the liability for negligence as carriers or else in respect to the goods to be carried after they had gone from its own line. Moreover, inside the contract have a condition from the Grand Trunk Railway Company (defendants), it was stated, they carry the goods form Toronto to Portage la Prairie, Man., it was a place that beyond the station of their line, and the company shall not be responsible for any loss, damage or delay and detention that may happen to goods sent by them. If that has be happen (loss, damage or delay and detention) after said the goods had arrived at the stations or places on their line nearest to the points or places which they were committed to or beyond their held limits. Furthermore for the condition of the contract is provided that no claim for loss, damage, delay or detention of goods should be allowed unless notice in writing with particulars and it was given to the station agent at or nearby to the place of delivery within thirty-six hours after delivery of the goods in order to the claim that was made. The held in this case is because of the condition are not relieve with the company from the liability for the loss and damage that happened during the goods in transit, even if the loss, damage, delay or detention had happened beyond the limits of the company in that own line. As well as the loss having occurred after the transit was over, and the goods delivered at Portage la Prairie, and the liability of the company as carriers having ceased, this condition reduced the contract to one of mere bailment as soon as the goods were delivered, and also exempted the company from liability as warehousemen, and the goods were from that time in keeping of the company on whose line Portage la Prairie was place and it was as an bailees for the goods. That a plea setting up non-compliance with this condition having been demurred to, and the plaintiff not having appealed against a judgment over-ruling the demurrer, the question as to the sufficiency in law of the defense was res judicata. Likewise for the part of the consignment having been lost such notice should have been given in respect to the same within thirty-six hours after the delivery of the goods which arrived in safety. Finally it was be an action against the Grand Trunk Railway Co. and the Canadian Pacific Railway Company jointly for damages caused by injury to the plaintiff’s goods that carry on the Grand Trunk for carriage of goods from Toronto to Manitoba. The goods were only carried by the Grand Trunk over a portion of the route and by the Canadian Pacific from Winnipeg to the place of consignment, and they were in the actual ownership of the latter company when injured. And because of the damage to the goods was not disputed, but the defendants claimed that they were carried under a special contract, by the terms of which they were relieved from liability. b) Briefly explain the party that have the liability to be liable under the carriage by rail? The rail carrier has the liability to be liable for the loss, damage or any delay of the goods that who was under CMR. According to Article 55 is provided that the railways may bring an action to forwarding railway. That is for claim against the railways company due to arising of loss, damage or delay of the goods, and is an action that for reclamation of totality of funded under the contact of carriage of goods might be taken against the railways which have composed that totality or against to railways on behalf it was collected. Based on Article of 54, that is the action against the railways might be brought by the consignor. If any happen action arising from the contact of carriage of goods, the action might brought by consignor until the consignee was take a proprietorship of the consignment note, accepted the goods from the consignor, or declared he has the right to deliver the goods. Or the action against the railways also can brought by the consignee, when the consignee are take a possession of the consignment note, accepted the goods, declared his right or he had been provided that he has the right of action that shall be quenched from the time when a person was entitled by the consignee. However, if they might brought an action against the railways, consignor shall to produce the duplicate of the consignment note, because that will be an evidence that he produce an authorisation from the consignee or deliver resistant that the consignee has refused to accept the consignment note, or the consignee shall to produce the consignment note if it has been furnished terminated to him. In addition, that Article of 36 that is the extent of the liability. The railways has a number of exclusion from the liability. In fact the railways shall to be liable for the loss, damage or delay of the goods, and occasioning from the total or some of the partial of loss, damage or delay from the consignor or between the time that had acceptance for carried out the goods loading and the time delivery and inherent vice of the goods such as defective packaging, decay of the goods or wastage. The railway company shall be relieved of such liability when the loss, damage or delays or the goods that had carried, due by the cause of fault on part of the person entitled, or by the person that entitled other than as result of a fault on the part of the railway which the railway could not avoided and which is unable to prevent the consequence. For instance, under the agreement between the consignor and the railway in the consignment note, the goods should be under the condition that applicable that had been stated in consignment note, any absence or lack of the filler of the good which by their nature shall be liable to loss or damage when the goods was not packed or not be properly packed, or defective loading that had been carried by the consignor, any irregular, incorrect or any incomplete description of the article not been acceptable for carriage or acceptable matter to conditions or failure on part of the consignor to observe the prescribed protections in respect of article acceptable matter to conditions, or the carriage of the live animal and what stated in the consignment note must be accompanied by any attendant, if the loss, damage or delay of the goods had been resulted in the risk of the attendant was intended to obviate, all the circumstance, the railway shall be relieved of the liability when it was cause in resulted in loss, damage or delay of the goods. For example in the case of Mitsubishi Heavy Industries Ltd. v. Canadian National Railway Co., Rainbow Industrial Caterers Ltd. v. Canadian National Railway Co., [1991], see as well the case of Grand Trunk Railway Co. of Canada v. McMillan [1889]. Mitsubishi Heavy Industries Ltd. v. Canadian National Railway Co. In this case the Mitsubishi Heavy Industries Ltd is the plaintiff and Canadian National Railway Company is the defendant in the cases. The fact in the case was as an import of a train derailment cargo owned by the plaintiff was severely damaged. The cargo was being accepted under a â€Å"Master Transportation Agreement† between the plaintiff and Fujitrans as a freight forwarder. The goods made in Japan and were carried by sea to Vancouver where it was discharged for further carriage to Ontario by rail. Furthermore, the defendant rail carrier assumed, pursuant to Section 137(1) of the Canada Transportation Act, S.C. 1996 and an agreement between Casco, another freight forwarder, that it was entitled to limit its liability to $50,000. However the rail carrier was entitled to limit his liability. The held in the case is which is the right of the defendant as a rail carrier to limit its liability depends on it establishing the existence of a â€Å"confidential contract† under ss. 126 and 137 of the Canada Transportation Act that is a â€Å"written agreement signed by the shipper† and that contains a limitation of liability. The â€Å"shipper† within the meaning of the Canada Transportation Act in the circumstances of this case was Casco not the plaintiff. In addition, the requirement of a â€Å"signed† copy of the agreement does not necessarily require that an actual contracted copy be produced. In this case, the existence of signed consignment of the agreement was sufficient. The plaintiff impliedly or expressly agreed to and authorized the subcontracting by Fujitrans to Casco and by Casco to the rail carrier. Moreover, the plaintiff had express awareness of the terms of the agreement between Casco and the rail carrier. Accordingly, the plaintiff is guaranteed by the limitation even without any private of contract between it and the rail carrier. Rainbow Industrial Caterers Ltd. v. Canadian National Railway Co., [1991] In this case the Rainbow Industrial Caterers Ltd as an appellant however Canadian National Railway Company as a defendant in the cases. The fact in the cases is actually they have two different industrial caterers, both of them is from Albert and in BC, and they was joined and administer as one entity that called as â€Å"Rainbow†. Canadian National Railway Company decided to call for tender for the catering of the meals and service for all the work of crews on a nation-wide basis for the good weather work period in 1985. It had estimated that 1,092,500 meals that will be required. Canadian National Railway Company was notified to Rainbow that the meals are total expected to be 85% of the values listed in the tender document, after the Rainbow was made the bids at $4.94 per meal. It was caused the Rainbow was to increase its bid to $5.02 per meals. As a result that the Rainbow was accumulate that it was losses month by month, because of the number that the meals required was very less than the number given as by the Canadian National Railway Company, and it was caused the Rainbow lost about $1,000,000 on the contact and sued to Canadian National Railway Company. Rainbow was brought an action in tort on the basis of negligent misstatement and misrepresentation in the contact. It is mean that was a breach of the contact and negligent misstatement. The held in the cases is the appellant is looking for the damages in an action for the negligent of misrepresentation is entitled to be put in the position, which if the misrepresentation had not been made. Thus, in tort of action the object is to put the appellant in the position that would have been in if the tort had not been committed. The position would have been is a matter that the appellant must to establish on a balance of the probabilities. However the Canadian National Railway Company was argue that the much of the losses was not caused by the negligent misrepresentation and would have been suffered even had the estimated was accurate. Canadian National Railway Company position is that the losses caused by the conduct that cannot be recoverable in the misrepresentation claim. But, the Canadian National Railway Company is bore the burden of proving the Rainbow would have a bid even if the estimate had been accurate. That was not being proved and it is taken as a fact that the Rainbow would not have to contract had the estimate been accurate. The conduct would not have occurred if there had been no contracted and these losses are causally and directly connected to the contract and the contact is causally connected to the negligent misrepresentation. Finally, this damage was foreseeable and there are not remote. The court was not satisfied that the Rainbow would have entered into the contract in the absence of the misrepresentation, so the damages claimed by the Rainbow were predictable. Furthermore the appellant may compete that all its losses on the contract were caused by the negligent misrepresentation but if it is shown that the loss was caused by factors other than the misrepresentation, and then the chain of causation is broken down. Generally, the plaintiff establishes a prima facie case by proving losses resulting from the contract. But the defendant may demonstrate that the chain of causation was broken by. For instance that the appellant was acts in own, the acts of third parties, or other factors disparate to the circuitous misrepresentation. Tort responsibility is based on mistake, and losses not caused by the defendant’s fault cannot be charged to it. It is for the appellant in constricting to make appropriate allowance for contingency such as conditions. The plaintiff may also have claim against third parties who cause it loss. To strengthen, the plaintiffs’ losses may have been caused by the respondent in negligent misrepresentation, or other wrongful acts or omissions of the respondent, whether in negligence or breach of contract and the plaintiffs’ acts or errors, the acts of third parties, factors unrelated to the faulted either the plaintiffs or the defendant. Trial judge wrongly held that all the appellant contract losses must be certified to and made no findings with respect to the other potential, in spite of the fact that the defendant Canadian National Railway Company led verification on them. These findings must be made if fairness is to be done.