Odysseus and Aeneus: Travels to the Dark Side Essay

Ancient Greece’s Odysseus from Homer’s The Odyssey and ancient Troy’s Aeneus from Virgil’s The Aeneid are both heroes who struggle with identity and purpose, and these identities and purposes are tied up into the concepts and symbolism revolving around female versus male and pagan versus Christian-like influences. In comparing Odysseus’ travel to the underworld and Aeneus’ decent to the land of the dead, one can relate these journeys to the main philosophical plots of both works of ancient literature. Although both men return from Hades alive, the two men’s initial approaches to the dead are slightly different, Odysseus performing sacrifices at the direction of the female goddess Circe and Aeneus praying to the male God Appollo and led to the gates by the priestess Sybil. The variance in how the heroes enter the spirit worlds lends significant insight into how their experiences in the underworld play out and mirror the entire themes of both tales. The heroes’ experiences with the dead are not unlike the major plots of both works, Odysseus focusing more on a successful return to his wife and Aeneus centering more on a successful honoring of God and country. The more mortal, pagan, and female experiences of Odysseus’ journey contrast to the more immortal, Christian-like, and male voyage of Aeneus. A main difference in the drive of the two men is that Odysseus is driven by the recommendations of the Goddess Circe and Aeneus is empowered by the guidance of the God Appolo. Here one can see the divine gender differences and the contrast of abiding by the rule of an immortal woman or the power of an immortal man. Leadership positions are of great significance in The Odyssey and The Aeneid, because Ithaca and Troy were in bitter battles for power and influence during this time. In calling attention to modern day Christian theology, it can be stated that perhaps Aeneus displays the most leadership capacity, given that he takes heed of the influence of male figures. However, in refuting modern day Christian mentality, one can suppose that Odysseus may be correct in placing his trust and ability to be guided in the hands of a woman, accepting the idea of womanly power and the feminine energy which can be useful to and benefit male figures. The fact that the tale of Odysseus was born several hundred years before Christian theology contrasts with the story of Aeneus, written only a couple decades before Christ’s birth, on the cusp of Christian influence. The communication of the ghosts to both heroes gives insight to the similarities and differences of their experiences in the underworlds. At the River of Ocean in the land of the Cimmerians, the spirits themselves come to Odysseus, giving him a more rooted or female positioning, Elpenor one of the first to greet Odysseus, begging him to return to Circe’s island and give him a proper burial. In Dis, the land of the dead, Charon delivers souls to Aeneus from across the river Acheron, and Sybil explains to Aeneus that the souls of the dead must remain on the other bank. However, upon showing his golden branch, Aeneus is able to be ferried across and he moves into the underworld, granting him an entering and more male positioning. Further communication with the spirits reveal to both men the end goals or purposes of their expeditions. For Odysseus, in the counsel of the ghost prophet Tiresias, he is informed that the Achaeans are being punished by Poseidon for the blinding of his son Polyphemus and foresees that Odysseus will have a successful journey culminating in the return to his wife, the banishment of her eager suitors, and the future engagement in another trip to appease Poseidon. The goal for Aeneus is also revealed in the land of the dead by the spirit of his father Anchesis, that Romulus will found Rome, a Caesar will eventually come from the line of Ascanius, and Rome will reach a Golden Age of rule over the world. Here, one notes that for Odysseus, a return to Penelope is a large part of his purpose, while Aeneus appears to be on a mission revolving fighting solely for the fatherland. The relative physical nearness of Odysseus to the spirits contrasts the distance of Aeneus to the ghosts they both encounter, Odysseus seemingly swarmed by the souls and Aeneus travelling to the spirits throughout Hades. The shades of the dead are immediately able to interact with and influence Odysseus, while Aeneus is separated from the spirits by the river and must be shuttled across by the gate keeper, Charon. Also, the concept of levels of purgatory is not readily apparent in Odysseus’ experience in the underworld, while Aeneus experiences the movement through stages of Hell, from the suicide victims in the Fields of Mourning to the innocent spirits in the Blessed Groves. One can distinguish between the more ancient belief of Odysseus being directly submerged with the spirit world, souls coming to him directly, and Aeneus’ more Christian-like orientation of being classified in steps away from the divine or away from eternal joy according to the level of preoccupation with sin and death, journeying through the various areas of what could be termed a kind of purgatory in Hell, perhaps just short of divine life or mortality in Heaven. Two former soldier spirits communicate to the men that they would like to be buried properly, which serves to align the tales of Odysseus and Aeneus more closely together. Both Elpenor’s plea to Odysseus and Aeneus’ spotting of Palinurus within the area for spirits having received improper burials bring sadness to the hearts of the heroes, perhaps knowing that the deceased did not receive the most appropriate and respectful honor from them. The quick and dirty nature of battle is called to mind for both of the men as they express regret at their ineffectiveness in having paid proper respects to their lost friends. Here, Odysseus and Aeneus are seen as more similar, both either guilty or saddened by the lost chance to truly honor the dead at the time of their passing. This experience serves for both men a time of self reflection on their own actions, deliberating on whether or not they had made the right choices and calling to mind the concepts of sin and regret due to possibly mistaken actions. In comparing Odysseus’ marriage to Penelope to Aeneus’ sighting of Dido in the land of the dead, one is struck by the sharp contrast in the men’s relationships with women. While Odysseus is faithful to Penelope and keeps her as a driving force in his quest, a goal and treasure to which he wants to return and defend, Aeneus is shocked by seeing his former love in the Fields of Mourning, having killed herself and married a ghost in the afterlife. Aeneus’ incapacity at sustaining a relationship is a very important point to consider in the comparison of both heroes. Perhaps Odysseus’ clinging to the more female part of existence and divine life lends power to his ability to hold his marriage together, giving support and honor to the idea of family life. Although both men are soldiers on journeys to defend their home countries, Odysseus does not make the complete break from home in the way that Aeneus does. The splitting of Aeneus and Dido is a deep and telling fracture which can lend insight into the Trojan way of thinking regarding marriage and family. In this way, Aeneus’ masculinity works against him in that he is effectively separated from romantic love, and Odysseus’ pact with the feminine keeps him bound closer to family and home life. Also touching on the concept of family members as they relate to gender differences is the fact that Odysseus is visited by his mother in the underworld and Aeneus seeks out his father. The coming of Odysseus’ mother Anticleia is again a more female orientation visitation and perhaps another impetus for Odysseus to return home to his wife Penelope, as his mother confesses to have died of grief in waiting for his return to Ithaca. Aeneus’ conversation with his father is again a more male oriented interaction. Anchises explains how the spirits move about in Dis, illustrating more clearly the Christian-like concept of purgatory and gaining insight on how the ghosts are able to reach the Fields of Gladness, as well as gaining insight on the future role of Trojans in Rome and the expansion of the Roman Empire, lending support to the ideas of hierarchy and patriarchy. In paying attention to the sensation of what it was like to have been in the two underworlds, one notes that the experience of the souls in Odysseus’ underworld is nothing less than suffering and that the experience of the spirits in Aeneus’ land of the dead is more variable, some suffering and some happiness. Odysseus’ departure from the underworld in being swarmed by the souls is one of fright and fleeing, while Aeneus leaves the land of the dead courageously. The distaste which Odysseus holds for the dead ghosts is apparent, and he expresses the fact that he wants nothing to do with knowledge of the dead. The encounter with his mother Anticleia may have also invoked fear in Odysseus that his wife Penelope may also surrender to sadness and death. Aeneus is more curious of the afterlife, the positive aspects and negative aspects being grouped separately, and he demonstrates a desire to learn about now to gain access to the nicer areas of the spirit world. The energy he receives from the encouraging conversation with his father regarding the positive aspects of purgatory and the future goal of his triumph in Italy enables Aeneus to leave his visit to the land of the dead with confidence. The notions of judgment and peace are also themes in Odysseus and Aeneus’ visits to the afterworld. In Odysseus’ underworld experience, the dead are not really judged, yet they are all unhappy. In this case, there is no peace for the dead and no judgment of death other than a negative one. To Odysseus, the underworld is black and unfortunate place, hopefully avoidable, yet certainly not avoidable for Odysseus given his own mortality. There is a blanketed negativity in Odysseus’ concept of the afterlife, no room for positive judgment and no room for peace. However, in looking at Aeneus’ experience in the land of the dead, one notes that there are various judgments of the spirits and various areas of suffering and bliss, correlating to the judgment of their life choices before death, Minos handing out judgments to the recently deceased. Although there are suffering souls, there are also ghosts who enjoy happiness and peace in the afterlife, concepts resembling the purgatory of Christianity during this pre-Christian area. In Aeneus’ experience, one is able to glean a sense of hopefulness from the spiritual world, while Odysseus’ encounter with the dead is mostly frightful and perhaps even unhelpful. These two experiences can be viewed in two ways. Perhaps it is positive that Aeneus sees joy in death, granting him extra courage to face the afterlife, however, perhaps this makes Aeneus closer to death, while Odysseus may be made safer by aiming to avoid death completely. In considering the two men and their two tales, it is illuminating to study the two midpoint travels of the heroes into the underworlds. Odysseus as a hero is somewhat more woman led, depending on Circe, interaction with his mother, and yearnings for Penelope, and this thread of female orientation is present throughout Odysseus’ journey. He is even warned by Tiresias to not touch the flocks of the sun, a metaphor which rings a sense of warning to resist the urge of being overly male oriented. Odysseus’ fear of death can be viewed in two different ways. Perhaps he is cowardly, or perhaps he is more attached to life and desires to be in the land of the living. Odysseus’ desire to return to Ithaca and reclaim his wife Penelope is always a drawing factor, and Odysseus’ flight from the spirit world may simply correlate to his desire to return home to his family. The hero Aeneus is more man led, valuing the prayers to Appollo, the conversation with his father, and letting go of his woman Dido, placing the voyage and battle ahead of his family life, remaining more male oriented. The letting go of his relationship with Dido and her subsequent death supports the idea that Aeneus is able to cut ties, however, one cannot be sure if the ability of Aeneus to cut ties is a positive ability or if he wrongly fractures his romance and family bonds. The concepts of opposing and complimentary genders, divine mortal and immortal influence, and pagan and Christian-like theologies and belief systems all contribute to the development of the tales The Odyssey and The Aeneid as well as place meaning and focus on the heroes Odysseus and Aeneus and their travels down into the realm of the dead, giving each character definition and shape in the similarities and contrasts between the two men and their unique yet related voyages. If Odysseus is a more ancient pagan with closer ties to the feminine and Aeneus is a more modern Christian-like figure with closer ties to the masculine, one wonders if something was gained in this historical transition†¦ or if something was lost. Works Cited Homer. The Odyssey, circa 800 BC Virgil. The Aeneid, circa 20 BC

The Silver Linings Playbook Chapter 35

Letter #6-December 13, 2006 Dear Pat, I'm sorry your childhood hero committed suicide. I'm sorry McNabb was injured. And I am especially sad to hear that your father is still allowing the results of football games to govern the relationships he has with his immediate family. Your poor, poor mother. Your decision to reveal your therapist's views regarding Tiffany made for an awkward phone conversation. It is obvious that Tiffany cares for you enough to put together this exchange of letters. I hope you will protect her legally by refraining from discussing the arrangement further with your therapist or anyone else. You do realize that by showing Cliff my letters, you have put me in a precarious legal position. I am not allowed to make contact with you by law, remember? So this will be my last letter. Sorry. Regarding Holden Caulfield and the gold ring Phoebe reaches for at the end of the novel, please don't think of me as your golden ring. I am your ex-wife. I wish you well, but your therapist was right to say we are incompatible. I can see clearly we are not moving toward closure, which makes me regret opening up this dialogue. My only hope is that someday – after you have stabilized your mental health – you will take comfort in the fact that I reached out to you after all that happened. I wish you well in this world, Pat. Goodbye. Nikki

Essay about baraka movie Example | Topics and Well Written Essays - 1000 words

About baraka movie - Essay Example And there are film makers who bring these real life environment without any pre written script, capturing the real life happenings as it is. These novels attempts by the film makers comes loaded with fetes and critics, giving different perspectives. And this paper will look at the real life captured visual film, Baraka captured or picturized by Ron Fricke, by analyzing in what ways does this film support its meaning of blessing, and how the the title is actually realistic and not ironic. Baraka, directed and ‘canned’ by Ron Fricke is a purely cinematic visual film shot in high definition wide screen format. Being a visual film, it has no verbal sounds with only music for accompaniment. Shot in 24 countries, it contains footage of people from different countries, in places, where there is mass conglomeration. That is, the visuals are mainly composed of people en masse doing some kind of activity in different locations of the world. The different locations include various landscapes, urban places, places of religious importance, in total mostly natural locations. The camera was used like a person’s eye, capturing every movement of humanity as they are indulging in their day to day activities like a father riding his son in a bicycle in India to a Indonesian women working in a cigarette factory . The film apart from showcasing the beautiful side of the natural and artificial elements featured in it, also focuses on the locations with darker side lik e Auschwitz in Poland. The naturalness and authenticity of the film is further optimized by the addition of natural sounds like the onsite recordings of The Monks Of The Dip Tse Chok Ling Monastery, which flows along with the background score. So, Baraka is a film, which presents visually stunning and thought provoking images of natural elements, conveying to us how we are ‘blessed’ to have these natural settings, and thereby supporting the

GANGS AND GANG SUBCULTURES CJM 330 Essay Example | Topics and Well Written Essays - 5250 words

GANGS AND GANG SUBCULTURES CJM 330 - Essay Example Among the various areas of the US, the region of Los Angeles is deemed to be crowded with considerable number of ganging activities. Contextually, in the present day scenario, there are various gangs operating in the city, out of which, the street gangs are seen to be quite notorious and dangerous (Howell, 2011). Among the major gangs active in Los Angeles today, the Mexican Mafia is regarded as one of the most dangerous gangs. The gang is one of the oldest in the US and work in parallel with other traditional gangs of the country. The gang is quite organized and operates following specific rules made by them. Its major rivals include Black Guerrilla Family and Hispanic gang among others. The gang is primarily formed on grounds of ethnic issues as they claim to protect the integrity and wellbeing of their races thorough their activities. To be noted, the gang has been involved in numerous criminal activities in several decades but in the recent times it became quite active in Los Ang eles. The leader of the group was arrested in the 2012 for involving in activities of drug dealing in the northern area of Los Angeles. Reports also suggest that the gang was also involved in harassing and torturing the black people in southern regions (Inside Prison, n.d.). Conclusively, it can be affirmed that the gang is quite active in Los Angeles with their continuous criminal activities over the last decade. As a matter of concern, the police declared Mexican Mafia, active in Los Angeles, as one of the most dangerous and notorious gangs in comparison to other smaller groups within the community. The primary intention of this particular assignment is to depict the emergence and the growth of traditional gangs in the US over the past decades. Contextually, it has been noted that gangs started to emerge in this particular region of the world during the 1920s and is continually flourishing in the modern day era. The reasons of gang formation

International Arbitration Dissertation Example | Topics and Well Written Essays - 1500 words

International Arbitration - Dissertation Example A research in the existing corpus of international arbitration law had been undertaken to find a suitable answer to the aforesaid questions. The second requirement consisted of selecting bibliographical and article databases. The best one for this purpose was the Milli Kutuphane, the official website of the national library of Turkey, which consists of one of the richest collections of Turkish sources and sources around the world. Some problems were faced in providing Turkish sources and endeavor was made to find Turkish sources in English. The only Turkish sources were written by Yeslirmak. As such, the Turkish sources were avoided so far practicable.The third requisite in literature review according to Fink (supra) is choosing search terms. Both Boolean search and browsing have been used to find out the sources essential for this research. Search for the names of some of the leading authors in the field of international arbitration and some authors who were known before, had been c onducted, which gave valuable sources.The fourth and fifth requisites were the application of practical screening criteria and applying methodological screening criteria, which is to find out what is important for the research and what sources may be irrelevant. In order to determine whether a source is dependable and reliable, certain considerations had to be made, which were the determination of the following questions: does the source cite primary sources? What can be told about the author? How old are the sources?... bibliographic or article databases, choosing search terms , applying practical screening criteria, applying methodological screening criteria, Doing the review and synthesising the results.5 The same approach had been taken to conduct the research. The first requirement according to Fink is to select the research questions. In doctrinal research the questions are found from a search for law which are applicable in a given set circumstances.6 In the present case, the questions that were required to be answered were: who (arbitrators or tribunals or both of them) can adjudge to interim measures? What kind of interim measures are valid at international arbitration? By whom and how adjudged interim measures applied, how should be their performance?7 A research in the existing corpus of international arbitration law had been undertaken to find a suitable answer to the aforesaid questions. The second requirement consisted of selecting bibliographical and article databases. The best one for this purpose was the Milli Kutuphane, the official website of the national library of Turkey, which consists of one of the richest collections of Turkish sources and sources around the world. Some problems were faced in providing Turkish sources and endeavour was made to find Turkish sources in English. The only Turkish sources were written by Yeslirmak. As such, the Turkish sources were avoided so far practicable. The third requisite in literature review according to Fink (supra) is choosing search terms. Both Boolean search and browsing have been used to find out the sources essential for this research.8 Search with the names of some of the leading authors in the field of international arbitration and some authors who were known before, had been conducted, which gave valuable sources.

Social & Emotional Intelligence Essay Example | Topics and Well Written Essays - 1000 words

Social & Emotional Intelligence - Essay Example 2) Which of these if not managed well can de-rail your career? What is the basis for your answer? Self management, if not taken seriously, can derail an individual’s career. This is because self management includes the correct use of one’s time in order to ensure that all tasks are performed at the appropriate time. If one does not ‘self-manage’, then he or she is open to being influenced by any suggestion from others or even him or herself that might not be conducive to achieving personal goals. Many business people have succeeded in spite of not being self-aware. Their inability to relate to the deepest emotions within themselves, however, does not hinder their ability to achieve what they wish. Also, there are many achievers who find that they still have relationship problems even after achieving their life’s dreams. Either way, their lack of relationship management skills has not stopped them from being the best they can be. There are also many s uccessful people in numerous fields whose faults include self-centeredness. This means that they are lacking in an awareness of the needs of others. In spite of this, they are able to attain career firsts. Moreover, there are no people to whom success ‘just happened’- unless they inherited money and good reputation from hardworking parents. Self management is vital for career success. 3) Do you believe Social & Emotional Intelligence is important for managers to understand or is it something only HR Managers and Leaders should pay attention to? Explain. What is the basis for your answer? It is more important for managers to have emotional and intelligence than it is for human resource workers to have it. This is because a manager will need self awareness, as well as the awareness of the feelings of others to be able to sense his own needs as well as those of his workers. Self awareness helps the manager to realize what is wrong with a situation while social intelligence helps the manager to be able to correctly perceive the feelings of his workers (Goleman 285). Self confidence, a vital part of emotional intelligence, will also aid the manager to remain confident while leading the company and maintain a positive outlook which inspires the workers even when the company goes through hard times. 4) The Social & Emotional Intelligence Model that your Instructor referenced is made up of 26 Competencies – as you consider all 26 which three do you believe you have the greatest strength in, and why do you believe that? Which three do you believe are your weakest? Why? I have the greatest strengths in behavioral self-control, resilience, and intentionality. I have noticed that I can withstand hardships for longer periods of time than others can. Owing to this fact, I tend to benefit from better life experiences than most of my peers. For instance, I made the decision to postpone serious relationships until I was sure about who I was and what I wante d in life. This was a hard decision that took a lot of perseverance because I did not just stumble into the revelation of what I wanted out of life after a few days of reflection. Moreover, I know find that when I form relationships, they tend to be more long-lasting than those of the people around me. My weaknesses are in the areas of situational awareness, service orientation, and empathy. This is because

There should be restrictions on SNAP (foodstamps) benefits Essay

There should be restrictions on SNAP (foodstamps) benefits - Essay Example This important aspect of development serves a large population of the United States, who are in dire need. However, while some people are in support of the program for its usefulness, I feel that the benefits should be limited. A number of people enrolling for the program do not need it, which surges the national expenditure. This creates a proportional surge in taxes to cater for the program, which is a burden to other taxpayers. To begin with, some people feel that the Supplementary Nutrition Assistance Program is not of great help to the low-income people. For example, traditionally, there are three basic needs in a human life. These include food, clothing, and shelter. Apparently, people consider education as a basic need for human living. Consequentially, the government only provides foodstuff in the SNAP program, whereas it should also be providing other basic needs like education. Therefore, the government should be considerate to the low-income families, since they do not have the sufficient resources for the stated basic needs. Owing to this, the government should initiate another approach, where the situation can be corrected in the shortest time possible. It is stated that the life expectancy rate and standards of life improve when people have access to quality education, high quality healthcare and a low cost of living. Apparently, giving the low-income families SNAP is not enhancing their entire life as it is only solving part of their problems. As such, many of the low-income families do not afford education for their children. This leads to low literacy rates in the low-income families, which in turn leads to a large disparity between the rich and the poor people in the society. Therefore, the program is not of much help to the low-income families, especially when looking at the other basic needs. On the contrary, Supplementary Nutrition Assistance Program caters for

Country Profile of France Article Example | Topics and Well Written Essays - 2250 words

Country Profile of France - Article Example In 1999, France made the euro its official currency, and this has allowed France to further integrate itself into the core of the European economy. France is also playing a central role in the development of the European Union’s military (cia.gov). The seat of the French Revolution, which is the source of much of the thoughts and writing on democracy, France is now currently a republic, and it has had a mixture of a presidential and parliamentary administration since legislation was passed in 1958. The current president is Nikolas Sarkozy, and he won the election with 51% of the vote. Sarkozy is serving a five-year term as president of France. In 2000 the French constitution was amended in order to change the term of the presidency from seven years to five years (cia.gov) In size, France is slightly smaller in area than the state of Texas with 260,558 square mileage. This figure includes all of its territories overseas and including its claim in Antarctica. This makes it the largest European nation, just slightly ahead of Spain in total size (cia.gov) France has always been central to scientific development. For example, France was home to Marie and Pierre Curie who are famous for their theories and work on radioactivity. In more recent scientific efforts, France is among the leaders in various fields, including mathematics, astrophysics, biology, medicine, genetics, and physics. To put this in perspective, it should be mentioned that French scientists have been awarded a total of twenty-six Nobel prizes over the past ninety years (francethisway.com) There are many research institutions throughout France. Some of these include the National Centre for Scientific Research, the National Institute for Health and Medical Research, and the National Institute for Agronomical Research. The institutions are public research institutions.  

Log 4 Essay Example | Topics and Well Written Essays - 500 words

Log 4 - Essay Example Upon my arrival, I met the nurse in charge, and she assigned me to a case involving the preparation of a patient for the operation room. The nurse in charge requested the Registered Nurse (RN) in charge of the Operation Room (OR) schedule to oversee my undertakings. Jerriann, the RN, was in charge of the most recent OR case that was scheduled for 11.30 a.m. The first task entailed preparing a patient that was in the recovery room for the operation room. In order to begin working on the patient’s preparation we had to wait for the whole team to arrive. The anesthetist first talked to the patient before we could initiate the preparation. My role as a CNS in the preparation for OR entailed ensuring that the patient’s safety was upheld during the transfer process into the OR. The role of ensuring patient safety as a CNS is important in shaping the direction of managed care outcomes, therefore, I had to make sure that protocols of transfer to the OR and preparation were obse rved. As part of this task, I had to carry out double checks to ensure that the IV lines were appropriately positioned, the side rails were up and the indwelling catheters were secure and well knotted to avoid any dislodge. After completion of the checks and observation of transfer protocols, the patient was safely transferred to the operation room. Once safely positioned in the operation room the nursing team began preparing the patient to receive spinal anesthesia. The process was quite challenging because the nursing team took almost one hour to properly insert the needle. The challenge was due to the fact that there was some resistance encountered during the insertion process. However, the process was finally successful on a second attempt. Everything was set to go after the completion of the anesthetist’s process, and the operation team started operating on the patient. Perhaps the first anomaly that I noted about the process is the fact that the team had failed

Cafe Case Study Example | Topics and Well Written Essays - 750 words

Cafe - Case Study Example The roles and responsibilities of Louis Chen include: Ensuring the continuous running of the Levendary Cafe in China; making strategic decisions that would enable the company to stay competitive and in business against market trends. The company expanded from the USA to China due to the reason that its domestic growth was slowing down progressively from 2008. The company chose to expand by setting up a strategy team that would be used to research on available opportunities in China. More to that was the fact that China had a high potential for investment since their GDP was 14.5% for the past decade and they had a high population of approximately 1.4 billion people. Out of this, the urban population had risen from 36.2% to 46.6% between 2000 and 2009. This was an issue that was discovered and brought about by Mia Foster to the Levendary Cafe CEO in China - Louis Chen. The issue was that Louis Chen was not willing to ensure and implement global standardization of procedures. This was an issue that was projected by Mia Foster to Louis Chen. According to Mia Foster, the CEO of Levendary Cafe in China – Louis Chen was not up to the task of implementing changes that would boost future operations of the organisation. Louis Chen did not follow the standard GAAP Accounts and reporting procedures for Levendary Cafe in China. Apparently, the financial and management reports that were being sent to Denver were in a format that had been â€Å"massaged†. This was an issue where Mia Foster implied that the way Louis Chen managed the China operations would not sustain the company in future. For example: his refusal to follow a standardized global operating procedure; not adhering to GAAP accounting standards. In order to address the challenges being faced in China operations, Mia Foster has to follow the following actions: Raise the questions about the China operations to Louis Chen; confront Louis Chen on the issues

The Applicability of Death Penalty Essay Example for Free

The Applicability of Death Penalty Essay The question of death penalty being a part of the judicial system of the American nation and of most countries in the world has remained a huge debate from the very beginning it was raised. Religious and secular groups have rallied toward the complete abolition of this kind of punishment, and others who did not actively participate also agreed that the act is a form of cruelty. In 1972 during the case of Furman versus Georgia, the Supreme Court declared that indeed the act violated the â€Å"cruel and unusual† punishment provision of the eight amendment. This court ruling has lead to the lifting of more than 600 death sentences, complete abolition of the sentence to some states and illegalization of mandatory death penalty (Longley, 1997).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The illegalization of mandatory death sentences involves the thorough investigation of any case in which the defendant has already been sentenced to death or is about to be sentenced to death. This states that everything must be taken into account before a person is declared to be deserving of death penalty. Pieces of evidence must point to the said judgment as well as the attitude of the defendant (Death Penalty Information Center, 2008).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A state which plans to have death penalty as part of their justice system may consider murder as a crime punishable by death for this crime involves taking the life of another person. This may be said to be most applicable especially when the victim is an innocent civilian or a child and the criminal is not regretful of the act. By deliberately taking another person’s life, the murderer deprives the victim of the right to live. For the child-victims, murder takes away the right to be protected and be taken care of. It also deprives the young of all the opportunities that may have been encountered through years of existence. Also, without any form of regret on the part of the proven perpetrator of the crime, sympathy should not be extended and as such death sentence becomes most appropriate (Holmes and Holmes, 1998).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The punishment by death should also include any type of multicide like mass murder, spree murder and serial murder. Criminals who commit such murders should be sentenced to death for they have taken what could have been meaningful and prosperous lives. This may be said to be also the case in infanticide or the killing of a child not more than three months old. The innocent victim deserves justice. As all murders are believed to be pre-meditated or carefully planned, proven murderers deserve the treatment they have given to their victims and as such, if there is not any form of regret or apology extended to the remaining relatives of victims, death penalty is but righteous (Holmes and Holmes, 1998).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another crime that should be penalized by death is statutory rape or the rape of a child. Since a child is innocent and in the stage of discovery, even a single incident of violence may alter his entire perception of life. An incident of rape may bring about not only unforgettable physical damage but also mental trauma. Its effects on a child’s perception may ultimately decide the child’s future (Rape Victim Advocates, 2008). According to the Michigan Family Impact seminars, 90 percent of teen prostitutes have been sexually abused when they were younger. (Rape Victim Advocates, 2008). This clearly shows how much sexual abuse or rape can destroy an innocent’s life. Even without actually taking the life of the child, it deprives the child of what would have been a better future. This also shows that anyone who was proven a rapist through empirical analysis and investigation deserves to be sentenced to death. In cases where the proven criminal apologizes or shows signs of regret, the opinion of the relatives should be taken to account and the decision should be as according to the desired justice of the offended party. Another crime that deserves penalty by death is the crime of rape with murder against a child.   As this crime not only tortured the child through the sexual abuse, it also took away an innocent life.   It has also incurred great pain to people surrounding the victim, especially if the child-victim was a stranger and the parents had taken care of the child to the utmost. Other than the crimes mentioned above, it would be disproportional to sentence a criminal to death. Only very explicit crimes and life-changing offenses should be sentenced to death, for a life that is altered may already be considered as a life taken away. It should be considered that murder is not merely killing and incurring death of the physical body, rather, the death of the spirit and self-worth is worse than physical death. This is the death incurred to a rape victim, and it is worse than murder. As such, not only murderers but also rapists should be sentenced to death. However, since mandatory death sentence is not allowed, empirical data should be thoroughly checked and taken to account as well as the attitude of the suspect towards his crime before the verdict is given and implemented. In this way, justice shall be served for both the offending and the offended parties. References Death Penalty Information Center. (2008). Death penalty for Offenses Other than Murder. Retrieved January 14, 2009, from http://www.deathpenaltyinfo.org/death-penalty-offenses-other-murder Holmes, R.M. and Holmes, S.T. (1998). Serial Murder. United States: SAGE Publications. Longley, R. (1997). Recent Legal History of the Death Penalty in America. US Government Info.   Retrieved January 14, 2009, from http://usgovinfo.about.com/library/weekly/bldeathpenalty.htm Rape Victim Advocates. (2008). Children Sexual Violence. Retrieved January 14, 2009, from http://www.rapevictimadvocates.org/children.asp

Relationship between Headteacher and Teachers

Relationship between Headteacher and Teachers Teachers and head teachers play an imperative role in upholding and improving education standards in learning institutions. Head teachers are charged with the responsibility of overseeing the day-to- day operations of a school. Teachers on the other hand are very instrumental when it comes to imparting knowledge, discipline, beliefs and values to students. Over the years, a number of research studies have established a connection between high education performance among students and good relationship between head teachers and teachers. Thus it is evident that a good relationship between head teachers and teachers promotes a conducive learning environment that can lead to good performance amongst students. Basically, a healthy relationship between teachers and head teachers is one that is characterized by mutual respect, collaboration, trust and a common goal. In order for this to be actualized, it is important for head teachers to build a platform whereby teachers can learn new skill s, communicate about issue that affect them and eventually get motivation to perform their duties unreservedly (Harris, Day Hadfield p 67). The purpose of this study is to investigate how good relationships between head teachers and teachers can lead to success and better performance amongst students. Several relevant literatures will be reviewed to establish the various factors revolving around good relationships between head teachers and teachers. Furthermore, the reviewed literature will establish how good relationships between head teachers and teachers can lead to success and better performance amongst students particularly in primary schools. This study will explore various conceptual frameworks with regards to good relationships between head teachers and teachers. In order to gather data on the relationships between head teachers and teachers, several questionnaires were distributed to head teachers and four teachers in two primary schools in Saudi Arabia. The results of these questionnaires will be conveyed in this study, thereafter this study will provide a discussion based on the findings of these questionnaire s. Literature Review According to Mulkeen (2010, p108), head teachers are the senior leaders and managers of schools and thus they play an imperative role in the functioning of schools. Head teachers are expected to take responsibility in the overall management of the school this includes, managing teachers. Mulkeen notes that, too often head teachers tend to focus on external matters such as the schools communications with the education ministry instead of managing the operations of the school. This in turn causes them to be absent from school and as result certain issues affecting teachers are left unaddressed. Recent studies show that the rate of absentness amongst head teachers is relatively high as compared to that of teachers. The effective leadership of a headmaster positively influences the performance of both the teachers and students. On the other hand, ineffective leadership on the part of a head teacher can bring about disarray in educational goals and poor performance for both teachers and s tudents (Mulkeen 108). Indeed leadership is fundamental aspect in the vocation of head teachers. The form of leadership style that they exercise in their daily running of schools directly determines whether they will have good or bad relationships with teachers. In the book Primary teachers stress, the authors of this books, Troman and Wood (2001, p 61) explain that the phenomenon of teacher bullying is widespread in schools. A website study investigating issues with regards to bullying in the workplace indicated that 20% of the reported bullying cases in the workplace involved teachers. A third of the number of teachers involved in these surveys revealed that they were victimized by head teachers. Some head teachers are known to employing bullying and other form of tyrannical leadership styles with the aim of forcing teachers to discharge their duties accordingly. However, studies show that teachers who are mistreated or bullied in their workplaces tend to lack motivation to do their work and as a result their level of productivity is wanting, this in turn affects the performance of students in their academic work (Troman Wood 62). Troman and Wood (2001, p 63) further demonstrate that in cases of bullying teachers and head teachers are involved in a strong emotional relationship and the thus the quality of relationship between the head teachers and teachers influences the teaching practice (Troman Wood 63). In reference to the sentiments of Green (2004, p 235), the leadership styles used in the headship of a school determines the kind of relationship that head teachers have with teachers and the performance outcomes of teachers and students. Basically, there are six main options of leadership styles that can yield varied results that either influence the performance of teachers and students positively or negatively. These styles of leadership include, authoritative, affiliative, coaching, pace setting and democratic. Based on this hypothesis it is evident that the leadership styles employed by head teachers determines the sought of relationship that they will have with teachers and other subordinates. It is therefore worth questioning what kind of leadership should head teachers use to ensure that they have good relationships with teachers? (Green 235). A study commissioned by the National Association of Head teachers (NAHT) sought to establish the perspectives of both teachers and head teachers on effective school leadership. The findings of this study depicted that effective school leadership in the perspective of teachers entails the head teachers ability to form good relationships with teachers. Head teachers should be aware of the needs of teachers and they should take part in addressing the various issues that affect teachers. According to Harris, Day Hadfield (2003, p 67) teachers accentuate that they value their professional and personal relationship with the head teachers. Most teachers prefer a relationship with head teachers that will enable them to freely communicate with the head teachers concerning any issue revolving around their work. Harris, Day Hadfield observe that a good relationship between the head teachers and teachers is characterized by mutual respect, understanding and trust. Despite the fact that the head teachers are professionally superior to teachers, they should not use their authority to undermine or disrespect teachers. Instead they should foster a conducive work environment whereby teachers can be able to express themselves freely and grow professionally. On the other hand, teachers should also model ways in which they can work and build mutual respect and trust with their superiors, in this case head teachers (Harris, Day Hadfield 67). Harris, Day Hadfield (2003, p 67) further recommend that in order to establish a good relationship between head teachers and teachers, head teachers should embrace the contributions of teachers and show that their efforts and contributions are highly valued. In return teachers should be willing to be supportive towards the efforts of the head teachers. Moreover, a healthy work relationship between teachers and head teachers is one that enables and promotes the development of the teachers career. The development of the teachers career may sometimes change the type of relationship between head teachers and the teachers. As teachers gain more experience and skill in their career they become more confident in the articulation of their duties. According to the findings of a study commissioned by the National Association of Head teachers (NAHT), during the first years of their profession, a good number of teachers are often afraid of the head teachers thus their relationship with the head teachers is characterized by apprehension. In these instances teachers avoid seeking for help from the head teachers when they encounter difficulties (Harris, Day Hadfield 67). However, as they gain more experience, skills and knowledge most teachers tend to have friendly associations with the head teachers and hence they can seek for guidance and support from the head teachers. Based on the findings of this study, it is evident the development of teachers career can promote good relationship between them and the head teachers. Therefore head teachers should provide learning opportunities that will allow teachers to advance in their careers. Head teachers should anticipate and find ways of addressing the arising demands. Head teachers should prioritize on forming good relationships with teachers as this will inevitable contribute success and better performance amongst students (Avi-Itzhak Ben-Peretz 231). Recent research studies have shown that good relationship between teachers and head teachers is an imperative aspect when it comes to determining the effectiveness and success of schools. Researchers have identified that in successful school, teachers have a positive professional and personal relationship with head teachers. Moreover, in high performing and successful schools head teachers provide teachers with a platform to communicate on issues that affect them and opportunities to develop their careers as teachers (Thoms 196). Conceptual Framework The conceptual framework of this study is based on the assumption that the kind of leadership and motivation strategy employed by school head teachers determines whether or not they have good relationships with teachers. Consequently, the relationship between head teachers and teachers influences the performance of students in schools. Thus good relationships between head teachers and teachers can lead to success and improved academic performance amongst students. Klug (1989) observes that school leaders can determine the motivation amongst teachers by modifying the instructional climate at school. This will in turn determine the attitude of both teachers and students towards education. By efficiently prioritizing on their relationship with teachers head teachers can increase the motivation of students and teachers and directly impact the performance of students (Klug 19). Fredrick Herzbergs theory of motivation further draws a solid conceptual framework for this study. According to Herzberg, there are particular factors in the work environment that lead to quality performance and job satisfaction. At the same time there are certain factors that can bring about poor performance and job dissatisfaction. With reference to the sentiments of Hezerberg, when individuals in a work place are not satisfied with the working conditions they are bound to be less motivated and thus their productivity at work will be affected. Most employees are in search for gratification in terms of recognition, respect, appreciation, responsibility, the nature of their work and advancement. When these conditions are dully met in a work environment employee will feel motivated to give their best in their jobs and as a result pleasant results will be actualized (Oshagbemi 354). Herzberg recommends a two factor model of motivation based on aspects such as the certain characteristics that contribute to the satisfaction of employees at work and other characteristics that contribute to employee dissatisfaction at work. Therefore according to Herzberg both satisfying and dissatisfying characteristics are not in a scale with one increasing as the other diminishes rather these characteristics are independent phenomenas. Herzbergs theory suggests in order for productivity to be enhanced in workplaces, administrators should recognize and address both the satisfying and dissatisfying characteristics. Administrators should not presume that the increase in satisfying factors will inevitably decrease the unsatisfying factors (King 18). The kind of leadership style exercised by schools head teachers determines whether or not they will have good relationships with teachers. Leadership styles can be regarded as the manner in which a person in authority leads. The kind of leadership exercised by school head teachers is reflected on how they communicate with teachers, how they exercise their authority and power, this in turn affects teachers and students. Moreover, the leadership styles articulated by school head teachers influences they way in which they command and motivate teachers to realize the set academic goals. The manner in which school head teachers lead determines if they can effectively motivate teachers and maintain positive relationships with them. The main indicator of effective leadership is the level of motivation that teachers have to diligently have to carry out their duties. In order for teachers to feel motivated to carry out their duties head teachers have to maintain good relationships with teache rs. Thus head teachers should not only give priority to realizing high educational accomplishments but they should also give priority to maintain good interpersonal relationships with teachers. School head teachers should shun from using autocratic forms of leadership rather they should employ leaderships that will promote good relations between them and teachers , they should also exercise leadership styles that will motivate teachers to perform their duties with zealousness (Seashore Taber 346). On the other hand, the reaction of teachers to the leadership of their head teachers depends on the characteristics and values of the teachers. Given the fact tat relationships are two way , teachers also have the obligation of maintaining good relationships with head teachers. According to Seashore and Taber (1975, p 346), the productivity in a work environment is determined by the state of the internal organizational environment characterized by personnel relationship and leadership styles. Teachers are often satisfied with head teachers who are supportive and considerate. A study conducted by Keashly et al (1994, p341) revealed that negative relationship between leaders and employees largely contributes increased absenteeism and reduced productivity (Keashly 341). Basically, the conceptual frame work of this study accentuates that the kind of leadership and motivation strategy employed by school head teachers determines whether or not they have good relationships with teachers. Co nsequently, the relationship between head teachers and teachers influences the performance of students in schools. Based on this theoretical framework, it is apparent that when head teachers maintain positive relationships with teachers schools are bound to be successful (Klug 19). Methodology In this study questionnaires were used as the primary source of collecting data. Questionnaires were preferred due to their suitability for this study, questionnaires enabled the researcher to collect information from a large sample within a short time. The use of questionnaire in this study incurred less costs and time as compared to other methods of data collection. Furthermore, the use of questionnaires in this study ensured confidentiality and as a result respondents were at ease to give honest, candid and objective responses. For this study questionnaires were prepared and distributed to two head teachers and four teachers in two primary schools in Dharan City, Saudi Arabia. The questionnaires largely incorporated closed ended and few open ended questions. The closed ended questions required either the teachers or the head teachers in these schools to reply by marking the relevant multiple choices provided as; always, sometimes, never. On the other hand the open ended questions required the respondents to briefly state their opinion regarding the matter in question. Prior to issuing the questionnaires to the various respondents, the researchers explained to the respondents the purpose and aims of the study. Respondents were encouraged to give honest, candid and objective responses. The questionnaires distributed to the four teachers in the various primary schools had five main sections. The first section consisted of one open ended question and three closed ended questions geared towards evaluating whether the head teachers of the alleged schools helped teachers to develop their careers by providing opportunities that will enable teachers to learn new skills and have new experiences. The second section of the questionnaires distributed to teachers comprised of five closed ended questions and one open ended question geared towards evaluating whether the head teachers of the alleged schools encouraged collaboration amongst themselves and teachers with regards to decision making , educational processes and displinary matters. The third section of the questionnaires comprised of four closed ended questions and one open ended question geared towards evaluating whether the head teachers of the alleged schools build communication processes characterized by trust. The fourth section of the questionnaires comprised of four closed ended questions and one open ended question geared towards evaluating whether the head teachers employed strategies to motivate the teaching staff. The fifth section of the questionnaire comprised of one open ended question assessing the effectiveness of the head teachers leadership. The questionnaires distributed to the two head teachers in the various primary schools had five main sections. The first section assessed whether the head teachers helped teachers to develop in their careers. The second section assessed whether the head teachers encouraged collaboration between them and teachers with regards to educational processes and decision making. The third section assessed whether the head teachers build trustful communication processes that enable teachers to share their ideas and convey their grievances. The fourth section of the questionnaire section assessed whether the head teachers employ strategies geared towards motivating the teaching staff. The final section of the questionnaire sought to find out the challenges that head teachers encounter in their relationships with teachers and how they address these challenges. Notwithstanding the benefits of using questionnaires, the use of questionnaire in this study had certain limitations. For instance the format of the distributed questionnaires made it difficult for the researcher to examine complex opinions and issues. Even in cases whereby open ended questions were used, the respondents were limited such that they could not outline certain issues in a holistic manner. This in turn made it difficult for the researchers collect in-depth details. Results The first section of the questionnaire issued to teachers evaluated whether the head teachers of the alleged schools helped teachers to develop their careers by providing opportunities that will enable teachers to learn new skills and have new experiences. With regards to the question on whether the head teachers helped teachers to take advantage of opportunities to learn new skills all the four teachers issued with the questionnaire, responded that sometimes the head teachers helped then to take advantage of the opportunities to learn new skills. With regards to the question on whether the head teachers help teachers to take advantage of opportunities for new experiences all the four teachers issued with the questionnaire, responded that sometimes the head teachers helped then to take advantage of the opportunities for new experiences. With regards to the question on whether the head teacher looked for ways to help teachers become more successful, two teachers responded by saying al ways whereas the remaining two responded using sometimes. The last question in this section sought to find out the areas that the teachers thought are the most important areas that the head teacher should improve in developing teachers. Most of the teachers responded that attend instructional courses is one of the most important areas that head teachers should address in order to develop teachers. The second section of the questionnaire issued to teachers sought to evaluate whether the head teachers of the alleged schools encouraged collaboration between them and teachers. With regards to the questions on whether the head teachers met teachers every month, listened to the opinions and suggestions of the teachers on educational process and build cooperation with teachers all the four respondents answered that sometimes this happened. With regards to the question on whether the head teachers involved teachers in decision making two out of four teachers responded that sometimes they are involved whereas the remaining respondents answered that they are never involved in decision making. With regards to the question that sought to find out what head teachers should do in order to encourage collaboration, most teachers recommended that head teachers should involve the teaching staff in decision making. The third section of the questionnaire issued to teachers sought to assess whether head teachers build trustful communication process that enable teachers to communicate what is on their mind. Three out of four teachers confirmed that their head teachers never build trustful communication processes. It is only one out of four of the examined teachers who confirmed that their head teachers always build trustful communication processes. All the four examined teachers responded that the head teachers always believed that trust is the foundation for successful collaboration. All the four examined teachers also responded the head teachers in their alleged schools never walk the talk. With regards to the final questing in this section that sought to determine the most important steps that the head teachers should take in order to improve trust. Most teachers recommended that the head teachers should mandate teachers with tasks that will help building trust. The fourth section of the questionnaire issued to teachers sought to assess whether head teachers employ strategies geared towards motivating their teaching staff. The findings of this questionnaire established that all of the examined teachers, felt that sometimes the head teacher employed strategies to motivate them. With regards to the question on the most important areas that the teachers thought that the head teachers should motivate teachers, most teachers responded that the head teacher must estimate innovators works for teachers. The fifth section of the questionnaires issued to teachers sought to establish whether teachers though that the leadership exercised by head teachers was successful. Most teachers said yes because the head teachers in their alleged schools build cooperation and trust between them and teachers. In addition, the head teachers showed the teachers respect. The findings of the questionnaires issued to head teachers indicated that the head teachers sometimes took advantage of opportunities to develop the careers of teachers. The two examined head teachers identified instructional courses as the most important area that required improvement when it comes to developing teachers. The findings of the questionnaires issued to head teachers also indicated that sometimes the head teachers encouraged collaboration amongst themselves and teachers with regards to matters such as decision-making, displinary matters and educational processes. In the questionnaires, the head teachers indicated that the most important areas for improvement with regards to collaboration revolved around decision-making. The finding of these questionnaires also depicted that sometimes the head teachers build trustful communication processes that enable teachers to say what is on their mind. According to the responses of the two head teachers, the most important area that requires improvement when it comes to building trustful communication processes is decision making. The head teachers recommended that teachers should be committed and involved in decision- making. Moreover, the findings of the questionnaires issued to the two head teachers established that sometimes the head teachers employed motivational strategies geared towards motivating the teaching staff. The head teachers recommended that they should create social activity between the teaching staff so as to improve the motivation of teachers at work. One of the key challenges that the head teachers encounter in their relationship with the teachers is the lack of enough teaching staff and as a result, they face challenges when it comes to equally distributing work. Discussion Good relationship between head teachers and teachers is imperative since it determines whether a school system experiences success on its educational goals. Among the key elements that contribute to good relationships between head teachers and teachers include the leadership style that a head teacher uses in the school environment or the motivational strategies that the head teacher employs so as to motivate the teaching staff. According to (Seashore Taber 346), the kind of leadership exercised by school head teachers is reflected on how they communicate with teachers, how they exercise their authority and power, this in turn affects teachers and students. Moreover, the leadership styles articulated by school head teachers influences they way in which they command and motivate teachers to realize the set academic goals. The manner in which school head teachers lead determines if they can effectively motivate teachers and maintain positive relationships with them. The main indicator o f effective leadership is the level of motivation that teachers have to diligently have to carry out their duties. In order for teachers to feel motivated to carry out their duties head teachers have to maintain good relationships with teachers. The findings of the issued questionnaires depict that in the two schools whereby the study was conducted the relationship between the head teachers and teachers is relatively good. This is mainly because based on these findings, it is evident that the head teachers employ leadership styles that to some extent enable teachers to develop in the careers and also take part in the decision making process. Moreover, these finds depict that to some extent the head teachers employ motivational strategies that aim at motivating the teaching staff. For instance, With regards to the question on whether the head teachers helped teachers to take advantage of opportunities to learn new skills all the four teachers issued with the questionnaire, responded that sometimes the head teachers helped then to take advantage of the opportunities to learn new skills. With regards to the questions on whether the head teachers met teachers every month, listened to the opinions and suggestions of the teachers on educational process and build cooperation with teachers all the four respondents answered that sometimes this happened. In addition the finding of this study established that the head teachers in these schools to a certain extent used motivational strategies in order to motivate its staff. This shows that the head teachers in these schools employ certain strategies that promote good relationships between them and teachers. Nevertheless, there is still room for improvement. The case examples of the two primary schools in Dharan City, Saudi Arabia provide a good example of the nature of relationships between head teachers and teachers and how these relationships can be improved. For instance based on the finding of this study , in order for good relationships to be fostered between head teachers and teachers it essential for head teachers to help teachers take advantage of opportunities for new experiences and opportunities to learn new skills. Harris, Day Hadfield (2003, p 67) observe that a healthy work relationship between teachers and head teachers is one that enables and promotes the development of the teachers career. The development of the teachers career may sometimes change the type of relationship between head teachers and the teachers. As teachers gain more experience and skill in their career they become more confident in the articulation of their duties (Harris, Day Hadfield p 67). Moreover, in order for head teachers to establish good relationships with teachers, it is essential for head teachers to create a conducive work environment that will allow teachers to be involved in the decision making process and also a work environment that enable teachers to communicate freely about their opinions and ideas. Additionally, head teachers should employ motivational strategies such as creating social activities for the teaching staff, with the aim of motivating the teaching so that they can enhance their performance. Conclusion The purpose of this study was to establish how good relationships between head teachers and teachers can lead to success and better performance amongst students. Through a review of several relevant literatures, this study established that the form of leadership style that head teachers exercise in their daily running of schools directly determines whether they will have good or bad relationships with teachers. Furthermore, most of the reviewed literatures recommended that head teachers should prioritize on forming good relationships with teachers as this will inevitable contribute success and better performance amongst students. The conceptual framework of this study was based on the assumption that the kind of leadership and motivation strategy employed by school head teachers determines whether or not they have good relationships with teachers. Consequently, the relationship between head teachers and teachers influences the performance of students in schools. In this study, questionnaires were used as the main methods of collecting data. These questionnaires were distributed to two head teachers and four teachers in two primary schools in Dharan City, Saudi Arabia. The findings of these questionnaires depicted that in the two schools whereby the study was conducted the relationship between the head teachers and teachers is relatively good. However, there is still room for improvement for instance in order to establish better relationships with teachers, the head teachers in these schools should a conducive work environment that will enable teachers to be involved in the decision making process, develop in their careers and also a work environment that enable teachers to communicate freely about their opinions and ideas.

The Mergers And Acquisitions Management Essay

The Mergers And Acquisitions Management Essay In May of 1998, two of the largest car manufacturers in the business Daimler-Benz and Chrysler Corporation agreed to combine their organizations in what they agreed to be an egalitarian merger. Egalitarianism is a cultural value which represents the opposite of a hierarchy (Brett and Okumura, 1998) and which communicates the nature of the companys social structure (Brett, 2000). Whereas an organizational social structure defined by hierarchy demands respect, advantage, and authority to those in the top tier of the corporation, an egalitarian social structure places less demands on lower-level staff members, based on the premise that superior status is subject to change (Brett, 2000). However, an egalitarian merger would prove to be a challenge as German and American styles of management appeared to be polar opposites. German organizational structure was authoritarian, bureaucratic, and centralized; while American organizational structure was mostly participative, empowered, and ega litarian. To further complicate company relations, a statement emitted by Jurgen Schrempp in an interview with the Financial Times (1999), indicated the true intentions of the transaction, stating that the merger was never intended to be among equals. Such a statement revealed inherent flaws in communication which would disrupt perceived trustworthiness of Daimler-Benz, as well as control issues based on mutual misunderstanding as a result mutual insensitivity to cultural differences. Because an autocratic management style predominated in Daimler Benz, the acquisition instilled a sense of entitlement to authoritarian values within the German company, imposing upon Chrysler a top-down management approach which disregarded existing Chrysler company values and interpersonal dynamics. However, Chrysler also failed to recognize and adapt to dominating German styles of operation, choosing to adopt a more passive approach which reduced effective leadership within the American workforce. Because cross-cultural integration was so poorly prioritized within the Daimler-Chrysler merger, steps to generating a more adaptive response to the merger are recommended. First and foremost, both companies should create contingencies to account for the integration of potentially dissonant company values. Culture is a highly influential variable which must be thoroughly researched and communicated to both parties in order to create a higher understanding of mutual approaches. Once culturally sensitized, organizations must create and implement new organizational values which transcend both parties particular cultures, in order to create a third culture in which communication and productivity is based on awareness, respect, and commitment to fulfilling mutual company goals. Thus, by appointing an integration manager, the acquired company should report arising doubts stemming from the cultural aspects of the merger. In addition, company restructuring and related downsizing should be do ne as quickly and as respectfully as possible, in order to increase organizational efficiency. Finally, inclusive team-building amongst both entities should be promoted in order to generate innovative problem-solving ideas which strengthen and unite company relations. What is a merger? In general, a merger can be defined as the integration of an acquired company into the existing, acquiring company. In terms of finance, an acquiring company purchases the majority of shares from the acquired company, thus merging both assets into one expanding share. A merger tends to be a permanent arrangement and usually the company who acquires the shares retains its namesake. The International Competition Network identifies three major types of merger transactions: Share Acquisitions, Asset Acquisitions, and Joint Ventures. A share acquisition is defined by obtaining a controlling equity interest in the target such that it can exercise decisive influence over the targets business operations (ICN, 2010). On the other hand, an asset acquisition is defined as a buyout strategy in which valuable elements rather than shares of a financially unstable company are purchased. Furthermore, the acquiring company can choose which specific assets or liabilities it wants to purchase. Finall y, a joint venture is defined as a partnership between two companies which participate in a transaction of shared risks and assets for mutual benefit. Joint ventures are commonly proposed to domestic companies of a designated region by foreign companies who wish to expand their markets. In this transaction, the foreign company usually provides an advantage in technology and materials while the domestic company provides established contacts, brand recognition, and fulfillment of required government procedures. Synergy: Reasons for Mergers Synergy is the belief that current productivity levels and overall value of two separate companies will be greater following the integration of both. Schweiger Very (2003) identify four elements which comprise synergy: cost, revenue, market power, and intangibles. A cost synergy implies reducing overall organizational costs of administration and sales, as well as promoting functional consolidation and optimizing sales force and distribution, among others. Revenue synergies are associated with increasing volume of sales by selling products throughout a variety of markets with the intention of reducing fixed production costs. Market power is related to the acquisition of a competing market in order to maintain or increase product prices. Finally, intangibles refer to the ability to successfully transfer expertise and brand-name power to the acquired company (Haspeslagh Jemison, 1991). Synergies provide a company with the motivation necessary to pursue a merger. Supported by the various synergies are various strategic reasons for pursuing a merger. Schweiger Very (2003) identify 5 particular objectives to be fulfilled by mergers: geographic market consolidation, extension of technology, services or products, and geographic market expansion, among entering a new business and vertical integration which is the process of becoming a supplier or distributor in order to increase company value. Once a company has been acquired and the merger fulfilled, it is important to fulfill certain variables in order to achieve a smooth transition of company management. The level and speed of integration are crucial to organizational adaptation and will vary in success depending on applied integration strategy, organizational culture, and employed acculturation strategies. Acculturation refers to the process in which the acquired company adopts the acquiring companys organizational culture as its own. It is argued that a successful integration of company values is a greater predictor of overall company progress than financial or strategic factors (Larsson Lubatkin, 2001). An acquired company which retains a high degree of autonomy and cultural identity is indicative of a successful integration. However, a company which abandons its cultural identity and structure in favor of the acquiring companys identity suggests previous failure and distrust of proper capacities to succeed. Quality of communication is also a fundamental factor in achieving post-merger success. Poor communication between organizations can lead to a perceived lack of trust and caring by the acquired company, as well as a decrease in commitment and satisfaction. In addition, the degree of retained autonomy displayed by the acquired company directly relates to the level of integration achieved by the company: A higher level of autonomy is suggestive of a low level of integration, and vice versa. Although a certain level of autonomy can be beneficial for the acquired company, it can prove to be counterproductive if it does not correspond to the defining terms of the merger acquisition. Mergers and the Importance of Organizational Change Change provides a company with the opportunity to develop, expand, and progress. Future-oriented theories define organizational change as the process of setting, executing, and renewing company goals in order to achieve an ideal state of relevance and innovation. Similarly, life-cycle theories explain change as an externally-dependent process which evolves through various stages: birth (or emergence), growth (or development), maturation, and decline. Finally, dialectical theory compares organizations to multicultural societies with clashing values which generate change. In any case, an organization which embraces change demonstrates its capability to adapt and thrive on an ever-evolving marketplace. Similarly, employees who adapt to implemented organizational changes experience enhanced satisfaction in their performance, additional to as a greater sense of involvement in their work environment. If embraced properly, positively-promoted change can create a stimulating environment ripe for innovation, as well as a renewed sense of commitment to the company. Thus, effective leadership during transitional states of implemented change is crucial to decreasing employee stress while increasing overall productivity (Halkos, 2012). Reasons for Failure of Organizational Change Many factors contribute to failure to adapt to change within an organization. Specifically, there are 6 fundamental factors which influence unsuccessful implementation of change: premature or insufficient willingness to change, lack of contingencies to support the change, expecting immediate results, focus on change as opposed to results, leadership and management deficiencies, and divergence between planned strategy and circumstances of change (Yhang, Zuo, Yu, 2009). In addition, research by Amburgey, Kelly, Barnett (1993) has found support for Hannan Freemans (1984) Structural Inertia Theory, which states that both internal and external constraints greatly influence the outcome of organizational change. Section 1: Daimler-Chrysler Merger: A Cultural Mismatch Q.1 Mergers and Acquisitions take place to realize the synergies between the two or more companies involved. Using Cultural theories, explain why do you think the Daimler-Chrysler merger failed to realize the synergies that were expected from it? The merger between Daimler-Chrysler failed to fulfill synergic expectancies because appropriate steps to ensure adequate integration between two organizational cultures were not implemented. Daimler-Benz did not effectively communicate their true intentions regarding the merger with Chrysler, initially setting expectancies for a joint-venture equalitarian status which was later revoked by Daimler-appointed, Chrysler USA CEO Juergen Schrempp. This lack of communication created expectancies of equality and autonomy among Chrysler employees which were disregarded post-merger. However, Chrysler USA showed lack of leadership in adapting to the new model of organizational structure implemented by Daimler-Benz, thus increasing levels of stress among employees while reducing perceived trust in leadership capabilities, level of commitment to the company, productivity and job satisfaction. Cultural differences were vast, and failed to adapt to typical inclusion challenges faced by foreign companies intending to establish their presence in domestic markets. Whereas the German organization displayed the level of formality, precision, bureaucracy and orientation to detail typical of autocratic and bureaucratic styles of management, leadership within Chrysler USA inclined towards a participative approach which valued empowerment and egalitarian relations. In order to minimize cultural clash, Schrempp allowed each company to retain their own structural and cultural approaches, suggesting the adoption of a separatist mode of acculturation. However, the lack of communication which accompanied this decision failed to address the uncertainties in organizational procedure brought by the merger, in addition to the true intentions of Daimler-Benz to acquire the company as a subsidiary and not as an equal partner. Thus, the true nature of the merger was revealed in the way Daimler- Benz promoted cultural assimilation without regard to existing structure in Chrysler USA. Q.2 Many a Cross Cultural mergers have failed because proper attention was not given to the difference in cultures between the two companies. What issues should be addressed to make cross culture merger a success? Include an Action plan in your recommendation section. In order for a cross-culture merger to be a success, cultural issues must be assessed and addressed as thoroughly as possible in order to dispel uncertainty which may give rise to increasing tension and diminished productivity in the workplace. To further any plans without assessing overall adaptation to newly-implemented changes would hinder any opportunities for organizational development. A merger that is both culturally aware and financially sound is fundamental to achieving success as a newly-formed corporation entity. Even though Daimler-Benz eventually attempted to increase cultural awareness within its organization by promoting seminars on cultural awareness, learning the language and experimenting with a casual dress code, cultural integration remained ineffective as both parties were still heavily entrenched in the bases of their pre-existing organizational structure. American employees were encouraged to learn the German language and increase specificity in their planning, but remained fundamentally adrift in their leadership while their German counterparts continued to eliminate Chrysler authority by replacing top-tier management with German executives. Essentially, both organizations resisted the changes implemented by the merger and did not manage a successful integration of company cultures. Because of the complexity involved in adapting and conforming to external cultural values, a new approach focusing on promoting a Third Culture has been suggested by a growing body of research as a way to demonstrate respect for pre-existing cultural identities within the organization. Yan and Luo (2001) suggest a series of actions to motivate intercultural learning. A partners level of commitment and negotiating skills should be thoroughly assessed; flow of knowledge should be constantly improved through effective communication; and inter-organizational trust should be reinforced (Graen, 2003). In addition, Graen Wakabayashi (1994) suggest an alignment of diverging cultures by implementing the LMX Third Culture Way, an overall procedural strategy which encourages mutual respect among cultures, as well as the acceptance and commitment of both parties to a mutual way of fulfilling the merger transactions objectives. Subsequently, acquired knowledge should be integrated successfully i n organizational practices (Graen, 2003), and knowledge leaks should be prevented in order to maintain organizational unity and edge. Similarly, overdependence in either one of the parties should be avoided, instead incentivizing employees from both parties to provide efficient and innovative suggestions. Finally, all acquired knowledge should be implemented in company culture and promoted through frequent and effective communication, and consultancy and support for both parties should be provided throughout every stage of the merging process. Such support would assist organizational transition by promoting a general understanding of distinct cultural values and potential attitudes and behaviors related to each of the involved parties. In turn, promoting a companys own awareness helps develop consciousness of typical behaviors inherent in the company and their influence on others, thus developing a greater level of cultural sensitivity which fosters more effective inter-management a nd management-employee relationships. Finally, constant promotion and reinforcement of third-culture values increase trust and perceived competence among both entities, increasing the overall effectiveness of communication. Section 2: Renault Enters India with a Joint Venture Q1. Examine the factors that influenced Renaults Decision to choose a joint venture entry mode as opposed to Green Field entry mode to enter the Indian market. Include in your answer an explanation of how the characteristics of India have affected this decision. As previously discussed, a joint venture is a strategic merger approach typically employed by a company that wishes to corner a foreign market. By approaching Mahindra and Mahindra (subsidiary of Nissan) as a joint venture, it seizes the opportunity to create a lasting, egalitarian relationship between both parties, in a dynamic which delegates autonomy and expertise to the Indian company while benefitting from the familiarity of its brand name and knowledge of domestic markets. However, profitable benefits are mutual as Mahindra and Mahindra disregard their allegedly small stake in the Indian subsidiary of Ford in order to gain a 20 per cent share of the total auto market in India. Q2. Discuss the main advantages and disadvantages for Renault using a Joint Venture mode compared to a Green Field entry mode. Explain the main differences between the two modes in terms of control, risk, and flexibility. Include an action plan which includes some steps to portray Renault as a good corporate citizen to reduce its political risk. In general, a joint venture with Mahindra and Mahindra allowed Renault to benefit from valuable, strategic assets, as well as a quicker and more formidable entry into a competitive, locally-cornered market. Had Renault approached the Indian market through Green Field Entry, it would have spent additional costs in starting a foreign subsidiary and forgone the invaluable expertise and established market shares it earned through the partnership with Mahindra. Furthermore, an analytical gaze at the Indian automobile market reveals that India is developing exponentially, with its southern cluster alone holding a 35 percent revenue share. Had Renault opted for the Green Field approach, it would have had to face a deeply competitive market with no realistic, cost-effective strategy of entry. Alternatively, both companies have demonstrated a successful adaptation to the merger by focusing on the strategies necessary to achieve mutual benefit. As previously suggested by Yan and Luo (2004), both Renault and Mahindra promote business interactions characterized by Third Culture elements, by incentivizing effective performance by communicating their company objectives and expectations in a direct manner, also reinforcing trust and productivity among both organizations. However, one frequent problem resulting from joint ventures relates to attitude changes by one of the owners (Miller Glen, 1997), suggesting difficulties in aspects of control. Diverging interests in products, disregard for more cost-effective sourcing, and mutual misunderstanding based on insensitivity to cultural differences are only a few of the issues arising from control problems. Thus, it is important for both Renault and Mahindra to continue fostering a Third Culture approach to their relations by contin ually generating cultural awareness and securing valuable knowledge produced by their interactions and joint experiences, as well as by increasing overall organizational flexibility when approaching overlapping company structures. Conclusions Mergers occur for various reasons, which include: increased mutual profit, market power, and intangible assets such as shared expertise. However, the process of merging to distinct companies with particular organizational cultures and structures can prove to be challenging to both parties, especially in regards to integrating new objectives and culturally-influenced expectations of productivity. As seen in the case study of Daimler-Chrysler, an inappropriate communication dynamic, as well as intercultural resistance, diminished the potential to achieve greater levels of productivity and satisfaction among both parties and failed to extinguish increasing levels of stress and distrust among the acquiring and acquired entities. In order to increase opportunities for a successful multicultural merger, both organizations should raise cultural awareness amongst each other through direct and respectful feedback and a constant and secure influx of knowledge which reinforces a general and uni ting third culture.

The Impact Of Televison On Behavior :: essays research papers

The Impact Of Televison On Behavior (Violence in television programs and movies and its impact on children and families is not a new topic. Almost 30 years ago the U.S. Surgeon General warned Americans about the negative effect of television have on the emotions and behaviours of children.) I just want to continue viewing our standpoints regarding the negative effect it has on society Talkshows "Husband Sees Prostitute," "Mistress Meets Wife," "Girl Sleeps with Over 100 Men," "My Girlfriend is a Guy," "Teenage Prostitution," "Maid-of-Honor Slept with Girl One Week Before Wedding," Commonly Jerry Springer topics! Why are people fascinated with such topics? What says it of our society? The biggest problem is that the behaviours are depicted are common, sensible, and, perhaps, even worth copying. Approximately six percent of daytime talk show viewers are under 11. Shows like Springer's according to a New York Times journalist cause violence in society and argued that the source of the problem lies in the insatiable lust of the audience for more and more gory violence. The only way to stop violence on television---either on the news or on Springer-type shows--is to cut the demand for it, thereby removing the profit. Television news, due primarily to its obsession with crime and violence, definitely has a negative impact upon our society. TV news broadcasts use dramatic, usually violent stories and images to capture and maintain an audience, under the pretence of keeping it informed. This overabundance of crime and violence on TV news inflate the public's fears for personal safety. People, for the most part, believe that TV news is an accurate reflection of reality. They become frightened of the cities they live in, and fear that criminals will harm them or their loved ones. Graphic coverage of wars, bombings, murders and natural disasters can quite possibly lead to nightmares or even depression. Research tells us the following about children and television: †¢ School-age children watch an average of 28 hours of television per week. †¢ Children are influenced by advertisements. They want what they see. †¢ Over 50 percent of children have a TV in their bedroom. †¢ Children who watch a lot of TV are more overweight than other children. †¢ Children under 2 years old: no TV (or other media, such as computers or videos) †¢ Children over 2 years old: maximum of 1 to 2 hours of TV (and other media) per day According to experts, children who watch too much TV tend to be less interested in physical activity, often develop verbal skills more slowly and tend to be less confident in social situations.

Automatic Fire Sprinkler System Essay -- Sprinklers History Technology

The automatic fire sprinkler system was one of the earliest sprinkler systems placed into effect. The origin of the modern day automatic sprinkler system dates back to the early 1800’s. The first automatic sprinkler system was created in England in the 1806 by John Carey. It consisted of a pipe with valves held closed by counterweights attached by string. When flames burned through the string the counterweight dropped to the floor, which opened the valve that released the water and extinguished the fire. As the 1800’s progressed, the basic pipe system for sprinklers was becoming more prevalent across England. It began to pop up in textile mills all through out the country. In 1864, as sprinkler system use grew, Major Stewart Harrison of the 1st Engineer (London) Volunteers invented the first automatic sprinkler head. A few years later two gentlemen by the names of Henry Parmelee of Newhaven, Connecticut, and Frederick Grinnell of Providence, Rhode Island, added to the s prinkler head to give it a more practical application. Parmelee took the automatic sprinkler head and added to it a fusible link that broke at about 160oF. This allowed the system to control which heads broke so the whole system wouldn’t drown the whole structure in water, it would only release where there was sufficient heat to break a head. Grinnell invented a head that could withstand higher water pressures without break as well as distribute water more evenly. Each of these inventions increased the efficiency of the systems greatly. Now in today’s modern fire protection era, automatic sprinkler systems are used to protect everyday buildings around the world. It is most commonly in commercial use buildings. This includes but is not limited to schools, hospitals, ... ...dards and codes such as the NFPA or OSHA’s codes and standards. The automatic sprinkler system is the oldest and most widely utilized system in effect today. Through simple application of water onto a fire before it can grow it has saved countless lives and saved countless amounts of money in property and business. As its use grows in the commercial setting, it has also begun to grow in the residential setting. There are few areas that require automatic sprinkler systems in residential homes, but as they are proven to be safe, affordable, and effective, this will rapidly change. It will not be long before there is an automatic sprinkler system in every business as well as home. Works Cited http://en.wikipedia.org/wiki/Fire_sprinkler_system http://ezproxy.sunyocc.edu:2170/codesonline/ http://www.apifiregroup.com/firesprinkler/sprinkler-history.html

History of Stonehenge Essay -- Architecture Historical Essays

History of Stonehenge On May 20, 1996, TIME magazine contained an advertisement for the Mita DC-8090 copying machine. It included a vivid image of a very recognizable work of art, Stonehenge. TIME magazine is a weekly news magazine and its readers are educated and interested in current events, politics, business, science, and the arts. The text of the advertisement states, "The new Mita DC-8090 has the technology to manage complicated copying jobs from start to finish-it's fully automatic. Sunsets should be watched, not copiers." The advertisement utilizes the beautiful image as a setting to make the product look attractive and the text to suggest that the copier will save time and effort. It also assumes that the reader will associate Stonehenge with the sun and sunsets using common knowledge about this famous structure. Stonehenge is located on the Salisbury Plain in Wiltshire, England. It is a megalithic monument built during the Neolithic Period, approximately between 2750 and 1500 B.C..(Stokstad, p.54-55) The builders of this magnificent monument remain unknown although it was once incorrectly thought to have been built by the Druids.(Balfour) Stonehenge was built in several different phases beginning with the large white circle, 330 feet in diameter, surrounded by an eight foot-high embankment and a ring of fifty-six pits now referred to as the Aubrey Holes.(Stokstad, p.53; Hoyle) In a subsequent building phase, thirty huge pillars of stone were erected and capped by stone lintels in the central Sarsen Circle, which is 106 feet in diameter.(Stokstad, p.54) This circle is so named because the stone of which the pillars and lintels were made was sarsen. Within the Sarsen Circle were an incomplete ring and a horsesho... ...he advertisers assumed that the readers of TIME magazine had seen the site before and knew something about its history. This is a fairly safe assumption since the readers of TIME would probably have had some exposure to this very famous work of art. The readers may not have known specific details about the original but, as with most art from the past that is reproduced in the present, the work is associated with certain well-known facts. Works Cited: Balfour, Michael Stonehenge and Its Mysteries New York 1979 Compton's Interactive Encyclopedia (Computer Program) Hoyle, Fred From Stonehenge to Modern Cosmology San Francisco 1972 On Stonehenge San Francisco 1977 Humbert, Jean-Marcel Pantazzi, Michael Ziegler, Christiane Egyptomania Paris 1994 Stokstad, Marilyn Art History, Volume 1 New York 1995 Wainwright, Geoffrey The Henge Monuments London 1989

Italy Tax System

Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individual's income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. The country of domicile is important regarding inheritance tax, as there’s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: †¢The person has permanent home in Italy; †¢He/She stays at least 183 days in Italy during any calendar year †¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; †¢The centre of person’s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a â€Å"permanent resident† of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a â€Å"tax credit† is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies – SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 – 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. †¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. †¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the da te of sale. In regard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. †¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. †¢ An Individual – An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. †¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% – 240% of the tax, depending on the length of time that the return is in arrears. †¢ A Limited Company – A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security †¢An employed person – th e employer's contribution is around 30% of the salary and the employee's contribution is around 10% of the salary. A self-employed person – the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â‚ ¬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili – ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called â€Å"no-tax area†, (a deduction of between â‚ ¬3,000 and â‚ ¬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Director's Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isn’t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani v  EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes – Income Tax, Capital Gains & Inheritance Tax – in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANAD INTERNATIONAL. GC:CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng