Poetry Analysis: “Batter My Heart, Three-Personed God, For You” Essay

John Donne’s â€Å"Batter My Heart, Three-Personed God, For You† is an Italian sonnet written in iambic pentameter. The poem is about a man who is desperately pleading with his God to change him. He feels imprisoned by his own sinful nature and describes himself as betrothed to the â€Å"Enemy† of God, namely Satan. The speaker has a truly passionate longing to be absolutely faithful to his God, but at the same time is rendered hopeless by the reality that he cannot possibly achieve this on his own. In fact, he would have to be captured and completely made anew to ever find such faith. The entire poem is driven by this desperate longing for renewal. The speaker seems to start with a request that illustrates his despondency simply because of its harshness. (He requests to have his heart battered.-ln 1) As he continues in prayer, the character becomes more distraught. He explains his feelings of total helplessness in the simile found in line five, where he compares himself to an usurped town. By line eleven he has professed his deep-rooted love for his God and his awareness that he will never be faithful to this love unless he is torn and broken and then made new. In each breath released or word murmured by this character, the reader is perfectly aware that he is at the last of any strength he may have previously had. The speaker is quite aware that he is powerless on his own. He holds nothing back in this cry to his God for help, but instead is completely humbled by his sin. The words are full of a desperate longing to finally have a true, purely faithful love for his God. This desperation drives the entire poem from the very first word to the last. The primary technical device in this poem is the use of contradicting ideas, or paradoxes. The speaker consistently asks his God to grant him a request that can be gained only by going in what seems to be the opposite direction. He requests to be overthrown so that he may rise and stand (ln 3), and even more vividly to be ravished only so he can become chaste (ln 14). In nearly every sentence Donne writes, there is an example of such a paradox. The repetition of these opposing concepts makes the tone of desperation in the  speaker’s words easily detectable. A man has to be at his absolute end to ask that his God do more than simply seek to mend his wounds. The speaker declares in lines one and two that he would rather be battered. The fact that the voice of the speaker seems to be crying out these requests with no restraint proves that he is completely consumed by this need for the resulting faithfulness that is ensured. The words of the poem are harsh and severe. Their hard sound allows the reader to truly understand how weak and wounded the speaker feels. An imagery that touches the reader’s sense of feeling, both physically and emotionally, is illustrated predominantly throughout the verse. The words paint perfectly the horrible images of being imprisoned, broken, or ravished. The reader feels the pain that would be brought if these things actually occurred. At the same time the harsh words and images cause the reader to also identify with the emotional state the speaker has to be in to make such requests. Donne also uses other poetic devices that cause the reader to feel the words instead of simply reading them. For example, the alliteration in line four (break, blow, burn) brings with it the feeling of being knocked down or overthrown simply by its beating rhythm. The structure of the poem’s sentences also seems to stress the speaker’s current state more than the help that would be brought by his God intervening. Donne does this by placing these improved results in the middle of the sentences as subordinate clauses, causing the reader to give less emphasis to the possibilities for healing and focus more on the speaker’s current state of hopelessness. Donne’s poem is overall captivating, real, and moving. It stirs emotion inside of the readers and holds their attention with the harsh reality that this poem is the description of nearly all people who have faith. Though the phrase â€Å"three-personed God† is an allusion to the Christian triumvirate, anyone who is deep-rooted in their religion can relate to this desperate longing to be faithful to their God in a real and passionate way. Though hard to believe, most of those people probably feel that this poem was based on a passionate prayer from their very own heart.

In what ways television affects Essay

AIM: I propose to find out what children say about how television affects their play. Socialisation is a very important concept in sociology and the role of the mass media is highly debateable. Many sociologists believe that media effects start by setting out an overall relationship between media and its audience. They are often called models of media effects. I will interview the children these interviews will be unstructured. The children will be interviewed separately. Gender will be a comparison I look at to and whether the gender affects whom the children imitate. CONTEXTS AND CONCEPTS: The study of Bandura Ross and Ross uses the term of social learning theory to assert that children copy behaviour another example of this is copycat violence found in Hagell & Newburn’s study. In my research will ask the children whether they say they act violently due to the violent content they may have viewed and whether they have chosen to imitate these programs. Hagell & Newburn’s study compared young offenders viewing behaviour with non-offending teenagers. They found the differences were few between the two groups and what they watched, with hardly any having seen the films that were causing the concern at that time. A few members of either group had an interest in a violent output. The young offenders had less access to different media types. Other factors instead of media could have been causing the differences in their behaviour. The other context being analysed is Bandura Ross Ross who looked at whether children learnt behaviour through observation. This is the idea of the social learning theory. Children were made to watch a violent model be aggressive towards a five-foot ‘bobo’ doll. Later the children were given an aggressive arousal and then taken to another room where they were monitored as to how they reacted towards the ‘bobo’ doll, after seeing a model do this. The different concepts are is copycat violence this is violence that occurs as a result of copying what is seen in the media. Catharsis another theory is the process where tension is relieved, for example violence on screen that provides a safe outlet for people’s violent inclination. The final concept is desensitisation some theorists argue that the constant media diet of violence makes them less sensitive to real human suffering. These concepts tie in with the idea children are passive sociologists believe this, children respond easily to everything. This is the reason for watershed on T. V at 9pm because what comes on television isn’t suitable enough for children and there is a fear that the children will imitate this behaviour. (337) MAIN RESEARCH METHOD AND REASONS: The method I will be using is by interviewing the children by asking them to explain the reason for their behaviour. The questions I will ask the children will be questions not only requiring the answers that I need but there will be a series of distracting questions so the children will not know the aim of the questions being asked. Interviews are an advantage because it is better to gather all the information needed for an interview because you get to understand what the interviewee’s true opinions are. Interviews are flexible and can be used in different ways; also the ethical advantage is consent of the participants the theoretical advantage is that at applies to the law of interpretivists (Action theory). You can use empathy to understand their opinions in depth; these methods generate higher levels of validity of these results. They give a general understanding of the problem, there is less pressure on the interviewee and their answers are more spontaneous. Important concepts are uncovered about the information that will help me conclude whether the children imitate what they watch. When interviewing the children I will be asking them which programs they imitate and this will give me an insight into whether there is a pattern with what they watch. The sample I will be using for the interviews are of children from the ages of five to ten years old, because at this stage of childhood where television will be their main interest and there is a large variety if television for children of these ages also this is the age children are most likely to be influenced by the media. The genders of the children being used are varied so I will be using five boys and five girls. The children all come from the Borough of Newham of East London. It is easier for me if the children are living in the same borough there will be an easier access to these children and it will be easier for me and the children. The sample of the children I will be studying is opportunity sampling as the sample depends on whether the adults agree to their children being in the sample. The consent for whether the child will participate will be the decision of the adults. In Bandura’s study he gave the children an aggressive arousal and in this study will not do this as the aggressive arousal means that the children could have acted violently because of the arousal given and not because they were imitating the models behaviour. (425) POTNETIAL PROBLEMS The interviews of the amount of children I will be looking at can be very time consuming. With this study I need to be aware that the sample isn’t appropriate enough to apply to the whole population because all the children are from the same background and all from a similar ethical background and there may be a pattern in their behaviour. The main practical issue is whether the adults will allow their children to take part in the study. These types of questionnaires are basically a conversation dominates by the interviewer. These unstructured interviews may also go off the initial idea of what is being interviewed. Also with the amount of children I will be looking at and the sample of children I will be looking at there will be a lot of activity so it may be difficult to record all of their behaviour. These interviews are more difficult to analyse, and there are less details provided on the concept being asked. Ethical problems are mental harm to the children if they don’t like the questions being asked of them. Right to withdraw will be an ethical issue also because the children may not feel they have the right to leave and stop asking the questions. The final ethical issue is informed consent, which will be coming from the child and not the parents. The children should be able to make the decision but when a child is involved the parents have the consent. Time consumption is a practical issue through finding time to interview ten children. Being able to get the children to understand the question and also to cooperate may be difficult. Likewise another ethical issue is the children may not understand the debriefing. If they don’t understand the debriefing there will be an issue of this ethical guideline and the parents will also have to also be debriefed too.

Brief History of Art Therapy

A BRIEF HISTORY OF ART THERAPY Randy M. Vick This history of art therapy focuses on the precursory and continuing trends that have shaped the theory and practice and the literature that reflects this development. Scholarship, like history, builds on the foundations laid by others. I am indebted to the authors of four other histories that I found to be particularly useful in the preparation of this chapter. Both Malchiodi (1998) and Rubin (1999) have assembled histories based on contributing trends, as did Junge and Asawa (1994) who have pro-vided extensive details on the personalities and politics involved in the formation of the American Art Therapy Association. My fourth primary source (MacGregor, 1989), while never intended as a book about art therapy, has proven to be an excel-lent â€Å"prehistory† of the field. Each of these references provided information as well as inspiration and I encourage readers to consult them for additional perspectives. Finally, it should be noted here that art therapy was not a phenomenon exclusive to the United States. Readers interested in art therapy's development in Europe should consult Waller's (1991, 1998) two books on this subject. History is like a tapestry with each colored thread contributing not only to the formation of the image but to the strength and structure of the fabric itself. Imagine for a moment a tapestry with bobbins of different-colored threads, each adding a hue that becomes part of a new creation, and we can better understand the history of this field. INFLUENCES FROM THE DISTANT PAST AND NEIGHBORING FIELDS Art therapy is a hybrid discipline based primarily on the fields of art and psychology, drawing characteristics from each parent to evolve a unique new entity. But the inter weaving of the arts and healing is hardly a new phenomenon. It seems clear that this pairing is as old as human society itself, having occurred repeatedly throughout our history across place and time (Malchiodi, 1998). The development of the profession of art therapy can be seen as the formal application of a long-standing human tradi-tion influenced by the intellectual and social trends of the 20th century (Junge & Asawa, 1994). 1 From the Realms or Art Art making is an innate human tendency, so much so it has been argued that, like speech and tool making, this activity could be used to define our species (Dissana-yake, 1992). In his book, The Discovery of the Art of the Insane, MacGregor (1989) presents a history of the interplay of art and psychology spanning the last 300 years. This history covers theories of genius and insanity, biographies of â€Å"mad† artists, depictions of madness by artists, and the various attempts to reach an understanding of the potential art has as an aid to mental health treatment and diagnosis. In 1922, German psychiatrist Hans Prinzhorn (1922/1995) published The Artistry of the Men-tally III, a book that depicted and described the artistic productions of residents of in-sane asylums across Europe. This work challenged both psychiatric and fine arts professionals to reconsider their notions of mental illness and art (MacGregor, 1989). Even today, debate rages within the field variously titled outsider art/art brut/visionary art/folk art as experts struggle to place work by self-taught artists (some of whom have experienced mental illness) within the art historical canon (Borum, 1993/1994; Russell, 2002). Contemporary writers from art therapy and other disciplines continue to explore the notion of art practice for the purpose of personal exploration and growth (Alien, 1995; Cameron & Bryan, 1992; C. Moon, 2002) and to reevaluate the traditional boundaries between personal and public art (Lachman-Chapin et al. , 1999; Sigler, 1993; Spaniol, 1990; Vick, 2000). Medicine, Health, and Rehabilitation Hospitals have long served as important incubators for the field of art therapy. For better or worse, medical model concepts such as diagnosis, disease, and treatment have had a strong influence on the development of most schools of thought within Western psychotherapy, including art therapy. While psychiatry has always been the medical specialty most closely allied with the field, art therapists have worked with patients being treated for AIDS, asthma, burns, cancer, chemical dependency, trauma, tuberculosis, and other medical and rehabilitation needs (Malchiodi 1999a, 1999b). Our understanding of the interplay between biochemistry, mental status, and creativity continues to evolve and a new medical specialty, arts medicine, has recently emerged 2 (Malchiodi, 1998). All this seems to suggest that art therapy will continue to have a role in exploring the connections between body and mind. TRENDS IN 19TH- AND 20TH-CENTURY PSYCHOLOGY For much of human history mental illness was regarded with fear and misunderstanding as a manifestation of either divine or demonic forces. Reformers such as Rush in the United States and Pinel in France made great strides in creating a more humane environment for their patients. Freud, Kris, and others contributed to this rehumanization by theorizing that rather than being random nonsense, the productions of fantasy revealed significant information about the unique inner world of their maker (MacGregor, 1989; Rubin, 1999). Building on these theories, many writers began to examine how a specific sort of creative product—art—could be under-stood as an illustration of mental health or disturbance (Anastasi & Foley, 1941; Arnheim, 1954; Kreitler & Kreitler, 1972). Other authors began recognizing the po-tential art has as a tool within treatment (Winnicott, 1971). Soon enough, the term â€Å"art therapy† began to be used to describe a form of psychotherapy that placed art practices and interventions alongside talk as the central modality of treatment (Naumburg, 1950/1973). The significance psychoanalytic writers placed on early childhood experiences made the crossover of these theories into education an easy one (Junge & Asawa, 1994). Some progressive educators placed particular emphasis on the role art played in the overall development of children (Cane, 1951/1983; Kellogg, 1969; Lowenfeld, 1987; Uhlin, 1972/1984). This trend toward the therapeutic application of art within educational settings continues today (Anderson, 1978/1992; Bush, 1997; Henley, 1992). PSYCHOLOGICAL ASSESSMENT AND RESEARCH In addition to psychoanalysis and the rehumanization of people with mental illness, one of the strongest trends to emerge within modern psychology has been the focus on standardized methods of diagnostic assessment and research. Whether discussing the work of a studio artist or the productions of a mentally ill individual, Kris (1952) argues that they both engage in the same psychic process, that is, â€Å"the placing of an inner experience, an inner image, into the outside world† (p. 115). This â€Å"method of projection† became the conceptual foundation for a dazzling array of so-called projective drawing assessments that evolved in psychology during the 20th century (Hammer, 1958/1980). These simple paper-and-pencil â€Å"tests,† with their formalized procedures and standardized methods of interpretation, became widely used in the evaluation and diagnosis of children and adults and are still employed to a lesser degree tod ay (though often with revamped purpose and procedure). Two parallel themes from this era are the relatively unstructured methods of art assessment (Elkisch, 1948; Shaw, 1934) and the various approaches to interpreting these productions (Machover, 1949/1980). The impact of psychoanalysis on the early development of art therapy was pro-found. Hammer's (1958/1980) classic book on drawing as a projective device illustrates the diversity within this area and the inclusion of two chapters on art therapy by pioneering art therapist Margaret Naumburg demonstrates the crossover of influences. Many of the more common stereotypes about art therapy (specific, assigned drawings; finger painting; and the role of the therapist in divining the â€Å"true meaning† of the drawings) can, in fact, be traced directly to this era. Nearly all the major art therapy writers from this time developed their own methods of assessment consisting of batteries of art tasks with varying levels of structure (Kramer & Schehr, 1983; Kwiatkowska, 1978; Rubin, 1978/1984; Ulman & Dachinger, 1975/1996). Even today, the notion that artworks in some way reflect the psychic experience of the artist is a fundamental concept in art therapy. Despite this common history, there are distinctions between the approach to assessment used in psychology and that found in art therapy. The key difference is the art therapy perspective that the making and viewing of the art have inherent therapeutic potential for the client, a position not necessarily held by psychometricians. In addition, art therapists tend to use more varied and expressive materials and to deemphasize formalized verbal directives and stress the role of clients as interpreters of their own work. Finally, art therapists are also quite likely to improvise on the pro-tocol of standardized assessments to uit a particular clinical purpose (Mills & Goodwin, 1991). An emerging theme in the literature is the unique role the creative arts therapies can play in the assessment and evaluation of clients (Bruscia, 1988; Feder & Feder, 1998). Contemporary developers of art therapy assessments have abandoned ortho-dox psychoanalytic approaches in favor of methods that emphasize the expressive potential 4 of the tasks and materials (Cohen, Hammer, & Singer, 1988; Cox Frame, 1993; Gantt & Tabone, 1997; Landgarten , 1993; Silver, 1978/1989). Early art therapy researchers also looked to psychology and embraced its empiri-cal approach for their research (Kwiatkowska, 1978). More recently, models from the behavioral sciences and other fields have been used as resources in conducting art therapy research (Kaplan, 2000; McNiff, 1998; Wadeson, 1992). THE DEVELOPMENT OF THE ART THERAPY LITERATURE The development of any discipline is best traced through the evolution of that field's literature. The historian's convention of artificially dividing time into segments is employed here to illustrate three phases of growth in the profession of art therapy. Classical Period (1940s to 1970s) In the middle of the 20th century a largely independent assortment of individuals began to use the term â€Å"art therapy† in their writings to describe their work with clients. In doing so, these pioneering individuals began to define a discipline that was distinct from other, older professions. Because there was no formal art therapy training to be had, these early writers were trained in other fields and mentored by psychiatrists, analysts, and other mental health professionals. The four leading writers universally recognized for their contributions to the development of the field during this period are Margaret Naumburg, Edith Kramer, Hanna Kwiatkowska, and Elinor Ulman. The lasting impact of their original works on the field is demonstrated by the fact that their writings continue to be used as original sources in contemporary art therapy literature. More than any other author, Naumburg is seen as the primary founder of American art therapy and is frequently referred to as the â€Å"Mother of Art Therapy† (see Junge & Asawa, 1994, p. 22). Through her early work in the innovative Walden School, which she founded (along with her sister Florence Cane), and later in psychi-atric settings she developed her ideas and, in the 1940s, began to write about what was to become known as art therapy (Detre et al. , 1983). Familiar with the ideas of both Freud and Jung, Naumburg (1966/1987) conceived her â€Å"dynamically oriented art therapy† to be largely analogous to the psychoanalytic practices of the day. The clients' art productions were viewed as symbolic communication of unconscious material in a direct, uncensored, and concrete form that Naumburg (1950/1973) argued would aid in the resolution of the transference. While Naumburg borrowed heavily from the techniques of psychoanalytic practice, Kramer took a different approach by adapting concepts from Freud's personality theory to explain the art therapy process. Her â€Å"art as therapy† approach emphasizes the intrinsic therapeutic potential in the art-making process and the central role the defense mechanism of sublimation plays in this experience (Kramer, 1971/1993). Kramer's (1958, 1971/1993) work in therapeutic schools (as opposed to Naumburg's psychiatric emphasis) allows for more direct application of her ideas to educational settings. Ulman's most outstanding contributions to the field have been as an editor and writer. She founded The Bulletin of Art Therapy in 1961 (The American Journal of Art Therapy after 1970) when no other publication of its kind existed (Junge &c Asawa, 1994). In addition, Ulman (along with her coeditor Dachinger) (1975/1996) published the first book of collected essays on art therapy that served as one of the few texts in the field for many years. Her gift as a writer was to precisely synthesize and articulate complex ideas. In her essay â€Å"Art Therapy: Problems of Definition,† Ulman (1975/1996) compares and contrasts Naumburg's â€Å"art psychotherapy† and Kramer's â€Å"art as therapy† models so clearly that it continues to be the definitive presentation of this core theoretical continuum. The last of these four remarkable women, Kwiatkowska, made her major contributions in the areas of research and family art therapy. She brought together her experiences in various psychiatric settings in a book that became the foundation for working with families through art (Kwiatkowska, 1978). Like Kramer, she had fled Europe at the time of World War II adding to the list of emigre thinkers who influenced the development of mental health disciplines in the United States. She also coauthored a short book that helped introduce the field of art therapy to the general public (Ulman, Kramer, & Kwiatkowska, 1978). Each of these pioneers lectured widely on the topic of art therapy and served as some of the field's first educators. It was also during this period that the first formal programs with degrees in art therapy were offered (Junge Asawa, 1994; Levick, Goldman, & Fink, 1967). Finally, it is important not to forget the other early pioneers working in other parts of the country, such as Mary Huntoon at the Menninger Clinic (Wix, 2000), who made contributions to the developing profession as well. 6 Middle Years: Other Pioneering Writers (1970s to Mid-1980s) The 1970s through the mid-1980s saw the emergence of an increasing number of publications that presented a broader range of applications and conceptual perspectives (Betensky, 1973; Landgarten, 1981; Levick, 1983; McNiff, 1981; Rhyne, 1973/ 1995; Robbins & Sibley, 1976; Rubin, 1978/1984; Wadeson, 1980), although psychoanalysis remained a dominant influence. The development of the literature was also enriched during this period with the introduction of two new journals: Art Psychotherapy in 1973 (called The Arts in Psychotherapy after 1980) and Art Therapy: Journal of the American Art Therapy Association, in 1983 (Rubin, 1999). The in-creasing number of publications, along with the founding of the American Art Therapy Association in 1969, evolved the professional identity of the art therapist, credentials, and the role of art therapists vis-a-vis related professionals (Shoemaker et al. 1976). Contemporary Art Therapy Theories (Mid-1980s to Present) The art therapy literature continues to grow. In 1974, Gantt and Schmal published an annotated bibliography of sources relating to the topic of art therapy from 1940-1973 (1,175 articles, books, and papers), yet Rubin (1999) notes that in that same year there were only 12 books written by art therapists, a number that crawled to 19 some 10 years later. By the mid-1980s this pace began to incre ase so that there are now more than 100 titles available. Rubin (1999) also speculates that art therapists may be more comfortable with an intuitive approach than other mental health practitioners because as artists they â€Å"pride themselves on their innate sensitivities, and tend to be antiauthoritarian and anti-theoretical† (p. 180). Recently, approximately 21% of art therapists surveyed by the American Art Therapy Association described their primary theoretical orientation as â€Å"eclectic,† the single largest percentage reported (Elkins & Stovall, 2000). This position is in keeping with one delineated by Wadeson (in Rubin, 1987/2001) and should not be surprising in a field that itself draws from a variety of disciplines. The next five most frequently reported models: psychodynamic (10. 1%), Jungian (5. 4%), object relations (4. 6%), art as therapy (4. 5%), and psychoanalytic (3. 0%) all place a strong emphasis on intrapsychic dynamics, and this cumulative 27. 6% suggests that much contemporary practice is still informed by generally psychodynamic concepts (Elkins & Stovall, 7 2000). In a landmark book, Approaches to Art Therapy first published in 1987, Rubin (1987/2001) brought together essays by authors representing the diversity of theoretical positions within the field. Perspectives from these and other relevant sources are briefly summarized here. PSYCHODYNAMIC APPROACHES The ideas of Freud and his followers (see Chapter 2, this volume) have been part of art therapy since the earliest days, although contemporary writers are more likely to apply terms such as â€Å"transference† and â€Å"the defense mechanisms† to articulate a position rather than employ classic psychoanalytic techniques ith any degree of orthodoxy. Kramer, Rubin, Ulman, and Wilson (all cited in Rubin, 1987/2001) and Levick (1983) all use psychoanalytic language and concepts. Interpretations of the newer developments in psychoanalysis such as the theories of Klein (Weir, 1990), self psychology (Lachman-Chapin) and object relations theory (Robbins) can also be found in the art t herapy literature (both cited in Rubin, 1987/2001). With his emphasis on images from the unconscious, it was natural for Jung's concepts of analytical and archetypal psychology to cross over into art therapy (see Chapter 2, this volume). Work by Edwards and Wallace (both cited in Rubin, 1987/ 2001), McConeghey (1986), and Schaverian (1992) all reflect this emphasis. HUMANISTIC APPROACHES Elkins and Stovall (2000) suggest that only a small number of art therapists operate from a humanistic position (among humanistic, Gestalt, existential, and client centered; the highest response was to the first category with 2. 9). Yet if these approaches can be defined as sharing â€Å"an optimistic view of human nature and of the human condition, seeing people in a process of growth and development, with the potential to take responsibility for their fate† (Rubin, 1987/2001, p. 119), these figures belie a sentiment held by many art therapists (see Chapter 3, this volume). Garai (cited in Rubin, 1987/2001) has written from a general humanistic position, Rogers (1993) and Silverstone (1997) use a person-centered model, and Dreikurs (1986) and Garlock (cited in Rubin, 1987) have adapted ideas first articulated by Alfred Adier. Other models that fall under the humanistic heading include existential (B. 8 Moon, 1990/1995), phenomenological (Betensky, 1995), and gestalt (Rhyne, 1973/1995) approaches. LEARNING AND DEVELOPMENTAL APPROACHES Perhaps because they are perceived to be mechanistic, those psychological theories that emphasize learning tend to be less popular with art therapists. In the Elkins and Stovall (2000) survey, cognitive-behavioral (see Chapter 6, this volume), cognitive, developmental (Chapter 8, this volume), and behavioral received an ndorsement of over 2%. Yet there are art therapy authors whose work has been informed by these theories. Silver (2000) has written extensively on assessment using a cognitive approach, and the work of Lusebrink (1990) and Nucho (1987) is based in general systems theory. Art therapists working with children with emotional and developmental disabilities have also adapted concepts from developmental (Aach-Feldman & Kunkle-Miller, cited in Rubin, 1987/2001; Willia ms & Wood, 1975) and behavioral psychology (Roth, cited in Rubin, 1987/2001). FAMILY THERAPY AND OTHER APPROACHES A number of writers (Landgarten, 1987; Linesch, 1993; Riley & Malchiodi, 1994; Sobol, 1982) have built on Kwiatkowska's early family work, particularly in California where art therapists become licensed as marriage and family therapists. Riley (1999) also incorporates concepts from narrative therapy into her work (Chapter 5, this volume). Relational (Dalley, Rifkind, & Terry, 1993) and feminist (Hogan, 1997) approaches question the hierarchy in the client/therapist relationship and empower-ing the client and have also shaped contemporary art therapy practice. Publications by Horovitz-Darby (1994), Farrelly-Hansen (2001), and McNiff (1992) reflect an emphasis on spiritual and philosophical concepts over psychological theory. Frank-lin, Farrelly-Hansen, Marek, Swan-Foster, and Wallingford (2000) describe a transpersonal approach to art therapy. Alien (1992) called for a reversal of the perceived trend in overemphasizing the clinical orientation and encouraged art therapists to refocus on their artist identity. Writings by Lachman-Chapin (1983); Knill (1995), who espouses an expressive arts therapies approach (Chapter 8, this volume); and C. Moon (2002) reflect this studio approach to theory and practice. 9 CONCLUSION Every art therapist knows there is much to be learned from the process of making an artwork as well as from standing back and viewing the finished product. The tapes-try that is art therapy is not a dusty relic hung in a museum but a living work in progress. There is pleasure in admiring the work that has already been done and excitement in the weaving. It is my hope that readers can appreciate the processes and the products that have shaped this profession. 10

Proposal Evaluation Research Example | Topics and Well Written Essays - 500 words

Evaluation - Research Proposal Example Hourly rounding stipulates that nurses should perform hourly visits to the patients so as to meet their requirement and document the findings (Olrich, Kalman, & Nigolian, 2012). Evaluation of the study shall be based on the results that will be obtained from the various protocols in the study. The study shall utilise specific protocols that the nurses will check when they go for the hourly round. The checklist shall include an assessment of pain, patient positioning, need for toileting, and the patient asked if there is any other assistance needed. The nurse shall fill in the checklist for any protocol that he/she has provided to the client. This shall be repeated for a period of three months to obtain credible data. While all these are being done on daily routine, the nurse should also note any incidence of patients fall since this is the primary aim of the study. After the study period has elapsed, the data will be analysed critically by assessing the patient outcomes when one hourly rounding was done. The patient outcomes include patient satisfaction with the services being offered and the rate at which the patients get better. Patient perception to care shall also be evaluated as well as patient safety. It will be expected that the patient safety shall increase, which will be evidenced by reduced patient falls as well as reduced call light use (Hill et al., 2011). Long-term evaluation shall involve following up of the customer after discharge to check on the overall outcome of one hourly rounding. The overall inductive reasoning and conclusion may include increased nurse efficiency, staff recognition and continuity of care (Blakley, Kroth, & Gregson, 2011). Hourly rounding may not be the ultimate prevention of falls among patient in the hospital; however, incorporating other strategies is vital to provide a synergy to minimise falls. Use of alarm system has

Finance Officer Essay Example | Topics and Well Written Essays - 750 words

Finance Officer - Essay Example The education required to get the job includes studying finance; if one has done their M.B.A in finance, it makes it even easier for them to be eligible for the job because of the accounting skills that are required to maintain modern books of accounts and manage the money coming in from customers purchasing the travel package deals. One, however, need not study travel and tourism extensively. Mr. Higgs mentioned that experience is required greatly and in order to be eligible for the post one must have worked as a managing and finance officer in a firm and also must have internship experience in the same field in order to understand the intricacies of the job better. Managing money might seem to be an easy job but is very difficult because one has to maintain various records to be sent to different travel agencies as well as the government. Moreover, proper rates need to be taken from hotels and leisure activity organizers from various parts of the country in order to provide a prope r deal to the customers. The main thing to be kept in mind is the management of profits and losses; one has to be well versed with studying operational financial management because it involves knowledge regarding how to make profits for the organization and save it from incurring heavy losses. Proper accounts have to be made ascertaining the profits and losses on a long-term so as to determine the ups and downs that the company may go through. Moreover, he also has to ascertain the assets and liabilities of the organization based on which he helps the entire firm decide the money that it can shell out for its various activities. The daily obligations thus include day to day management and looking into the books of accounts and maintaining a hold on the finances being taken out and brought it back to the company. In a week, almost 6 hours a day are required because of the constant money that keeps going in and out of the company.

The significance of the veil in Islam. Why has it become so popular Essay

The significance of the veil in Islam. Why has it become so popular - Essay Example Two forms of niqab styles exist, including a full niqab, which leaves thin slits on the eyes and a half niqab, which exposes the eyes as well as a portion of the forehead. These veils are popular among Muslims, especially those residing in Gulf States (Murphy 2009). Within Europe and other Western states, on the other hand, the use of niqab has raised major debate. Various politicians suggest it should be banned while others stipulate that it raises concerns about security as well as restricts communication. Furthermore, the chador is a veil having the length of a full body. Although it covers a person’s head, the face is visible entirely. These kinds of veils are mostly black and found in the Middle East, especially in Iran. In addition, the burqa veil covers the entire body of the wearer. An individual can only see through the mesh screen left for the eyes. This kind of veil is dominant in Pakistan and Afghanistan (Women in World History, 2013). Veils characterized by diverse shapes and colours were customary in diverse cultures even before Islam was introduced to the world. Up until today, for instance, coverings on the head play a major role in diverse religions, such as Catholicism, and Orthodox Judaism. Nonetheless, Islam has emerged to serve as a dominant religion in the world since the seventh century. As the religion, grew, it adopted veiling customs also influenced other religions. Nonetheless, in the recent years, various Islamic states including Iran have implemented measures where all women must wear the veil (Why Islam, 2011). Most individuals who criticize the veiling tradition by Muslims argue that women are coerced to wear the veils rather than making their choices. By contrast, young Muslim immigrants found in the West stipulate that a veil should serve as a symbol of piety and devotion where one chooses whether to wear one or not. They argue that a veil represents self-expression and religious identity.

MARKETING COMMUNICATIONS Essay Example | Topics and Well Written Essays - 1500 words

MARKETING COMMUNICATIONS - Essay Example The tools of communication include most importantly the direct marketing and public relations. These tools help the businesses in promoting and advertising themselves in a sophisticated manner depending upon their nature of products and services. Both of them are effective in enabling the businesses communicate with its customers. The concept of public relations pertains to the activity of carrying the flow of information between the public and the organization. This tactic gives the organization an opening to the audiences by utilizing the news items that do not need direct payments. The strategies of direct marketing primarily promote the products and increase their awareness amongst customers. While, the public relations activities involve making the image of the company and brand in the entire public. Direct marketing only promotes and advertises the individual products to the buyers. While, public relations is more important in the senses that it promotes the organization and product lines by building its image at the social level. The direct marketing tactics give an idea of the price at which the product can be sold by the marketers. While, the public relations person aims upon gauging the reactions and perceptions of public for the purpose of marketing the product. The tools of communication mix include advertising, personal selling, sales promotion, public relations and direct marketing. The retailers can use all this tools in an effective manner to promote their products and services. Advertising can be used by the retailers to create awareness about the store or the product for the purpose of creating a good image in the minds of customers. It convinces them by creating a desire in them to purchase the product and assists the store’s repositioning in their minds. The retailers can also utilize personal selling as one of the effective ways to deliver their products and services. A personal representative

Advancing Career Development. Personal and Professional Profile Essay

Advancing Career Development. Personal and Professional Profile - Essay Example Categorical initiatives could benefit the industry, but there is a broader push on the component of the regime to try out and promote salubrious healthy living. Factors like utility prices and salary rates will have an impact on numerous aspects of the industry, as costs will elevate and customers may need to prioritize their expenditure as their disposable income are cut down. From the PESTEL analysis of the three companies, namely Fitness First, Virgin Active, and Gold’s Gym companies, it is evident that people have placed their health first before everything else. Most of their management skills have been enhanced to keep the clients satisfied and eager to search for better health opportunities. It is also true that in most fitness centers, customers who are satisfied with the services come back often and build a good reputation for the companies. General Managers are normally responsible for daily operations of a business. Planning, Monitoring and Controlling is what they need to do. Responsibilities also include hiring or training staff members and to deal with clients. Business Development Managers are needed in the Health and Beauty Industry as the market becomes more and more occupied and as competition level increases. That is why it is vital to have a specialist, who is focused on innovations and improvements. When analysing business processes, I was able to identify important issues and made some useful recommendations, like the development of a web-site and advertising of new products and services via texts to the customer base I am an experienced strategic planner and consultant with proven results in a variety of industries. My entrepreneurial spirit has permitted me to achieve established success, along with my understanding of market trends and implementing processes to grow and expand products and services. I have proven organizational and time-management skills, with extensive knowledge of Design Process

Should Adultery be illegal Research Proposal Example | Topics and Well Written Essays - 250 words

Should Adultery be illegal - Research Proposal Example Although adults are consenting individuals and should be permitted to sleep with whomever they choose, adultery should be illegal because it is a violation of a legal contract and a cause for divorce. Adults are consenting adults and are permitted to sleep with whomever they choose to unless he/she is a minor. Currently, the American society comprises of different sexual relationships including heterosexual and homosexual associations, and although homosexual marriages remain largely illegal in several states, others in the US have legalized the practice. Legalizing same sex marriage is a clear indication of the respect that the law accords individuals in the choice of a marital partner, if both partners are adults (Ethridge and Stephen, 2004). Even though adults are consenting and permitted to sleep with whomever they want to, adultery should be illegal because it is a major cause for fault base divorce. According to Arterburn, Fred, and Yorkey (2000), one or both parties in a marit al union dissolve most of their heterosexual marriages in United States on allegations of adultery. This leads to psychological, economical and social suffering to all concerned parties, including children.

Describing Gandhi as a Famous Figure in History Assignment

Describing Gandhi as a Famous Figure in History - Assignment Example Ultimately, peace has prevailed through the voice of the common man by means of love. Gandhi thought that there could be many reasons for which a person would be willing to give away his life, but there could be no reason in which a person would be asked to take one’s life. Gandhi knew that his beliefs required immense faith and courage, which obviously everyone does not possess. Nonviolence would primarily refer to as acting in peace, through which he finally liberated India from the British. Gandhi represented the commons and voiced their concerns as if they were his own. His simplicity, honesty, and conviction were the hallmarks of the leadership that he envisaged within himself. Modern theories of leadership may find it very difficult to find a parallel to the school of thought that Gandhi advocated. His methods were easy to explain but difficult to follow. Gandhism was not just a political construct; it was a phenomenon that is very closely associated with the type of per sonality that he embodied. This, in turn, implies that even if one wants, becoming a Gandhi is not that easy. This definition of self is crucial to modern schools of thought of management that attempt to understand what leadership is.  For a person like Gandhi, who fails to consider that he is anything unless he is at the line of truth, speaks of a level of self-control that many modern managers could only dream about.

Should Laws Governing Nursing Homes Be Changed Essay

Should Laws Governing Nursing Homes Be Changed - Essay Example It leads to abandonment of duties, and possible casualties are patients in need of special care 24 hours. Getting an all-round care should be the heart and center of nursing homes (Brickley, Lu & Wedig, n.d.). Changing the law is known to affect normal operation hence curtailing the norm. Freedom is a right in the bill of rights and as such should not have borders. Care facilities should be directed by government to ensure people using the facility access. The structure that changes due to the enactment of laws will drive uneasiness in the state of being of the care seekers. The outfit robs patients of the calm, which fosters the healing process (Connell, 2004). To conclude, nursing homes are imperative facilities within society. Laws governing the operation some of the times may hinder operation when changes are effected. With respect to rejection of the new law and discomfort felt by the care seekers, changing laws need cautious approach. The right approach to changing and implementing laws will be to involve all the stakeholders in the nursing facility. Brown, L., Hyer, K., & Polivka-West, L. (2007). A comparative study of laws, rules, codes and other influences on nursing homes disaster preparedness in the Gulf Coast states. Behav. Sci. Law, 25(5), 655-675.

The Impact of Internet on ways in which Citizens Participate on Political and Social Systems Essay Example for Free

The Impact of Internet on ways in which Citizens Participate on Political and Social Systems Essay In every single day, the internet expands by the social, political, and economic activities of people all over the world; consequently its impact on the participation of citizens grows exponentially. Internet has disregarded geographical distances and separations in this new world, as borders no longer have great impact on limiting people’s activities. People are encouraged to participate and contribute on different aspects which have drawn different experiences and pooled resources together. Actions and reactions have become instantaneous in cyberspace and this has made internet to be more gratifying and attractive. The resultant effect is that internet has impacted our society in almost all areas of human endeavour. The problem is that the impact has been both positive and negative and as such, caution has been advocated as a means in which citizens should approach the internet. An internet safety plan is thus required in which shall protect children and security in e-businesses has to be more guaranteed (Kedem 1999). Impact of internet on the political systems We will analyse this impact by first posing a query whether internet has any effect, whether positive or negative on the amount of political participation and the extent it contributes to the generation of a more participative society. Authors had initially suggested that a reduction in levels of political participation could be expected as a result of the use of the internet. They reasoned out that internet brings with it atomisation and a weakening of social cohesion, which can also take up a large part of people’s free time (Davis 1999). According to Meinardus (2003) the new technology back in 1990s created an internet-euphoria. It was assumed that the digital technology would lead mankind to a better world creating more chances for mass participation in the political and economic market place. These euphoric assessments have given way to more cautious appraisals, as more and more people become conscious of the potential dangers of the technological advancement. Internet has been used by politicians in order to win some scores on different activities and events. In South Korea, students of digital politics admire what one reporter termed as the most advanced online democracy on the planet. They called it â€Å"webocracy† which became apparent to a wider international audience during a presidential election. The election was won by a politician who no longer relied primarily on the traditional mass rallies, but exploited the possibilities of the internet and other modern communication devices, systematically. The politician succeeded in mobilizing millions of mainly young supporters, who logged onto his website to donate money and receive political updates. He received messages that contained policy recommendations which the candidate promised to consider seriously in his decision making (Meinardus 2003). Cyberspace campaigning has become very prevalent. It is with no doubt that new technology has opened the door to new forms of grass-roots participation. There is every indication that on-line politics are changing the traditional power structures. Internet has therefore made political process more transparent, more communicative, more participatory and hence more democratic. Internet use has increased democracy level, e-mails with political content have been sent in order to try to influence government decisions through comments posted on websites (Tab Working Report 2005). The ability to face the costs of political participation is a determining factor in the decision whether or not to participate. The impact of internet on political system depends on the availability of resources. The members of a nation with little time, money or other resources might not participate in the use of the internet in sharing their views and comments as the cost of participation is very high for them. The low cost of accessing internet has on the other hand fuelled the impact of the internet on political systems. Internet allows almost unlimited, fast, and cheap access to political information which can not be easily obtained by other means. People thus have resulted top use of the internet to obtain information which has enabled them participate even the more in political debates, and policies which are about to be implemented (Milner 2002). In deed a Tab Working Report (2005) argues that internet is currently being widely used for communication between political and the public, and routines have developed at various points. There has been an increase in activities for e-participation and online discussion at the international level. There is also a programmatic consensus that the internet can play an important role in strengthening representative democracy Limitations Internet enables access to political information that make people participate more in political systems. The access of information does not mean that one obtains the capacity to process and interpret that information which is required to make the information knowledge that can be beneficial to the individual and in which one can make rational decisions. Internet might contain a sea of information but that does not guarantee the quality of such information which might be interpreted wrongly. This may lead to consequences that would have negative impact on the individual if not on the whole society (Polat 2005). The use of internet has created international havoc as countries around the world struggle to develop laws that will permit geographical regulation of a borderless medium. The internet is thought to offer unlimited free speech which can be detrimental and in most cases when the free speech is abused by politicians, the effects are adverse. Censorship is nevertheless increasing as countries develop tools for limiting content that is available to its citizens Another limitation on the impact created by the internet on the citizen in participating to the political system is the struggle needed to obtain the information from the internet. It requires an initiative by the user to access it. Most information from the internet will mean that the user has to subscribe for it. There are other attractive websites which are social sites that would easily distract the user from obtaining the required political information (Davis 1999). Impact of internet on social system It is a matter of fact that easy access to the internet, which includes the availability of personal computers with rather cheap prices, introduction of rather reliable internet services and establishment of internet cafes has changed the nature of people’s connection to each other in their social field. Physical proximity is no longer an essential in communicating to one another face to face. This has made it easy for rapid connections across long distances and people are now in a position to write electronic mails that are transmitted virtually immediately throughout the globe (Eskicumali 2010). Eskicumali (2010, p. 1) argues that many aspects of the lives of people, especially the young people have been changed by the internet. The basic nature of their relationships with one another has been greatly influenced by the internet. This is due to the reason that there has been a global diffusion of information and communication technologies that has expanded the domain of â€Å"absent presence† which in turn has resulted to an erosion of face to face community centred relationships. The internet has created new type of social relations and virtual communities that has not been formed ever since. Theses virtual communities are social network of individuals who interact through specific media, and potentially crossing geographical and political boundaries, so as to pursue mutual goals and interests. The internet has also impacted the social system in form of communication. There is diversity in the internet-mediated communication which is displayed in different sectors such as politics, art, family, and mass media among others. It has become the bearer of different kinds of communication. This is due to several features of internet’s technical and textual structure which has promised to have a crucial impact on communication. According to Fushs (2008, p. 2) internet is here to stay, it has changed the life of many of us and transformed the lives of our society. It is ubiquitous in everyday life, and it is here that we search for information, plan trips, read newspapers and articles, communicate with each other by chatting, using emails, video conferencing, listen to music and radio, watch videos and other activities. It is in the internet that we have learnt to know other people, develop intimate relationships; maintain contact with one another, access government sites, share ideas and create knowledge together with others. Disadvantages of Internet Use on the Social System It is evident that from the roles that internet play, computerized network technologies change all areas of society. It poses challenges and opportunities in a networked globalizing world. One of the great disadvantage that internet has on the social is that no one can claim ownership of the internet. As such any body can post anything which has made it the home of political propaganda, racism, pornography and other controversial and illegal material. Internet has brought with it internet crime. These crimes include the interception of the details of customers’ credit cards and online transactions, hacking into personal, private files with criminal intent, fraudulent web sites taking credit card details from the customers, and the spreading of viruses through the internet. This has made it necessary for steps to be undertaken so as to reassure the general public that the internet is safe. The methods might reduce majority of the cyber crimes, but they do little to net down the risk, that people find themselves in when using internet (Fushs 2008). Conclusion With scores of people all over the world resulting to the use of internet to carry out various roles and responsibilities, the impact on the political and social system has been amplified. The social network service providers have increased their subscribers, which have provided information that has impacted the social system. Internet has thus enabled people to participate more, on global and national politics since they have been empowered by the easy availability of information. Networking has improved and this has initiated an embrace of diversity in race, religion, and culture.

Martin Luther And His 95 Theses

Martin Luther And His 95 Theses Nailed to the door of the Castle Church in Wittenberg on October 31, 1517 on the eve of All Saints Day (according to Philip Melanchton, Luthers colleague in Wittenberg University), Martin Luthers 95 theses paved the way for the birth of a great spiritual movement called the Protestant Reformation. The Reformation ultimately signaled the end of the Medieval Age and the inauguration of modern times. What Luther intended to be a set of propositional statements to be debated upon over the abuses associated with the sale of the indulgences very soon became the key that unlocked the door towards the long-awaited reformation of the church of the late Medieval Christendom. The Sale of the Indulgences The doctrine of indulgences is peculiar to the Roman Catholic Church, unknown to the church fathers, and most importantly, to the apostles of Christ. It is basically defined as a certificate of forgiveness granted by a bishop or an archbishop within his diocese for the remission of the temporal punishment of sin both on earth and in purgatory, the alleged source of which was the surplus of merit and grace accumulated through the lives of Christ, the Virgin Mary and the saints of the Church. What most particularly attracted Luthers attention in this regard was the extravagant preaching associated with the sale of the indulgences in Germany by a Dominican friar Johann Tetzel. Tetzel was commissioned by Albrecht, Archbishop of Mainz and Magdeburg, to raise funds for the rebuilding of Saint Peters Basilica in Rome. As soon as the coin in the coffer rings, Tetzel proclaimed, the soul from purgatory springs. Luthers long quest for truth that resulted in his discovery of the biblical doctrine of justification by faith alone must have been the reason why he indignantly reacted to such a deceptive message that offered false hopes to those who bought the indulgences for themselves and their departed loved ones on account of their ignorance of the true gospel of Christ. The 97 Theses Before the 95 Theses Convinced that he must challenge the traditional views purported by the Roman Catholic Church for centuries, he published a set of 97 theses to be debated in an academic setting among his colleagues at Wittenberg University. The theses attacked many of the major tenets of the Church with a clear message in mind: that the gospel was entirely different from what had been commonly held. Luther expected the theses to cause a stir among the participants which in turn would allow him to divulge his great discovery. To his disappointment, they only mustered little interest. Martin Luther and His 95 Theses Despite such a cold response to his 97 theses, Luther composed another set of theses which he called The Disputation on the Power and Efficacy of the Indulgences, now popularly known as the 95 theses. Like the 97 theses, this new set of theses was also meant to provoke academic discussion among his colleagues in the university. They may have been an afterthought to a letter he sent to Albrecht through which he aired his disagreement on the sale of the indulgences. However, scholars are divided whether the Luther of the 95 theses was still a Roman Catholic clergyman at this time or already a Protestant Reformer. On the one hand, Luther appeared to have thought Pope Leo X was on his side in this matter. Some scholars even suggest (probably following the church historian Philip Schaff) that he was not protesting against the indulgences, but only against its abuse. On the other hand, a closer look at the document would reveal one thing for sure: what Luther was up against was not simply the sale of the indulgences but its theological underpinnings. As Princeton theologian Benjamin Warfield puts it, They constitute, in point of fact, a theological document of the first importance, working out a complete and closely knit argument against, not the abuses of the indulgence traffic, and not even the theory of indulgences, merely, but the whole sacerdotal conception of the saving process an outgrowth and embodiment of which indulgences were. While there may be apparent remainders of Roman Catholicism in the theses, they nonetheless assert the evangelical Protestant doctrine of salvation that refuted the sacerdotal system that was largely built on tradition instead of the Bible. In summary, the 95 theses proclaimed that indulgences cannot remit guilt as such a work belongs to God alone, that they are unable to make souls spring from the Purgatory, and that the truly repentant sinner has already received the forgiveness of God and is justified by faith alone. Sources: Gonzalez, Justo. The Story of Christianity Volume 2. New York, NY: HarperCollins Publishers, 1985. Schaff, Phillip. History of the Christian Church Volume VII. Oak Harbor, WA: Logos Research Systems, Inc., 1997. Warfield, Benjamin Breckenridge. The Ninety-Five Theses in Their Theological Significance. The Princeton Theological Review, xv. 1917, pp. 501-529. Copyright Edwin Vargas. Contact the author to obtain permission for republication.

Case Study Business Ethics Marketing Essay

Case Study Business Ethics Marketing Essay In this essay I would like to consider personal and organizational ethics and provide my own behavior concerning this issue. To begin with it should be noted that personal ethics and morality are the actual core of human behavior.  It can be said that installation of our personal ethics are the guiding for our further actions.  In this context, it is important to understand two principally different systems of personal ethical behavior.  It can be said that one of the systems can be named as system of full personal responsibility.  It includes only human personal principles and ideals and, on its basis chooses different options of human actions and thoughts.  The opposite of this system is a system of strong subordination principle.  As a rule, these systems are distributed among such religions as Islam and Judaism.  Both these systems are very comfortable and have a number of advantages.  I presume that for me, the closest is the Catholic ethical system.  However, as a fact, I have my own principles and beliefs that form my own ethics and determine my actions and words. Nevertheless, all my personal views are corrected by certain higher value system a system of values à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹of the Catholic religion. According to Sayali Bedekar Patil (2010), it should be noted that business ethics is one of the most important, but at the same time the least studied areas of modern business life.  As a fact, scope of business ethics deals with issues how certain business practice is acceptable.  For example, does the vendor have the moral right at an organized presentation of products to hide information from the client about the low standards of a product safety?  Should the accountant report inaccuracies found in the audit, knowing that in this case, that the client is likely to cease cooperation with the firm?  Should car manufacturers use expensive new parts, providing security, knowing that for this reason that car becomes too expensive for the client? Despite the legality of such situations, decisions and actions, the latter should be evaluated in terms of various indicators, not just in the scale of true-false.  Business ethics is contradictory in nature.  Without any doubts, su ch questions relate to business ethics sphere of activity. As a matter of fact, business and ethics can not be considered separately from each other.  In their daily work and activity, people (at any level) will inevitably face the need to make ethical decisions.  As a rule, ethical issues arise in the field of management, marketing, manufacturing, research, human resources, financial management, business strategists, and many others. It can be said that ethical and responsible activity contributes to the creation of new competencies, because it draws its members within the entire organization and contributes to the future-oriented/ holistic approach to leadership style and better prepares the company to both external and internal changes, crises.  Hence, business ethics creates confidence, improves reputation, and helps to maintain good relations with various groups, including, customers, partners, owners, investors and organizations, as well as banks and the media.  I am convinced that ethical and responsible activity helps to impr ove the attractiveness of the company in finding good employees, to maintain the goodwill of members and enhance the value and reliability of an enterprise, to provide a consistent and constant development of the enterprise.  As a fact, ethical and responsible activity affects not only individuals and interest groups, but also the interests and profitability of the organization.  Thus, in other words, business ethics is a way to better manage the enterprise. Many experts have different definitions of what ethics  is. To find a common ground I would like to provide some of them, which in my opinion, characterize this concept the most accurately. According to Chris MacDonald (2002), ethics is a measurement of human thought and behavior that emanates from the principles of goodness and correctness. Ethics is an attempt to define the rules that should guide human activities and life values.  Ethics defines how people should treat each other. Ethics is a set of values à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹that are positive and correct. Personally I think that all these definitions bear in themselves the answer for the question what is ethic. For me, ethics is a set of behavior rules of a person or organization that create its image and attitude to the person or organization by customers, partners, investors, media, authorities and so on. According to Chris MacDonald (2002), there are following ethical values: Honesty, integrity, promise-keeping, fidelity, fairness, caring for others, respect for others, responsible citizenship, pursuit for excellence and accountability. However, business ethics also include such concept like ethic dilemma. It should be noted that ethic dilemma is a problem of difficult choice between this or that way of behavior. Situations and conflicts that from time to time require making a decision in real life, often raises the ethical dilemma. As a fact, the two possible solutions of the ethical dilemma may involve behavior, which is not acceptable from the standpoint of morality. Ethical conflicts may occur in following cases: There is a significant conflict between different interests; Alternative solutions can be justified equally; The consequences are very important for those, who are concerned. I would like to provide two examples of business ethical dilemma, that in my opinion are of special interest. The first one: a client wishes to receive from a company any product or service, but when he heard the price, the client states that this price is unacceptable to him.  An employee of firm knows that the client can get the same service at competitors store.  Should the employee of the firm tell customer about the competitor or not? The second business ethical dilemma is following: my colleague tells me that he is going to leave the company and begin work on a new site, which is promised to him.  At the same time my boss gives me to understand that he will not give me a promotion, because he is going to give it to my colleague. Should I tell my colleague about it? Without any doubts it is hard to answer these dilemmas unequivocally. In my opinion, business ethical dilemma is always a compromise with yourself. On the one hand, everybody has own interests or interests of t he company. On the other hand, people should behave  themselves towards  others, as well as they  want  people to  behave towards  them. I think that that a person should decide for himself what is more important to him long-term image and honor or short-term benefit. In this part of the essay I would like to provide an analysis of my own work experience at Starbucks Corporation, where I used to work as barista. It should be noted that Starbucks believes and does business ethically and also strives to do the right things that are vital to the success of the company.  I presume that business ethics supports the mission of Starbucks and helps to protect its culture and reputation by providing resources to help partners make ethical decisions at work.   According to Kate McClelland (2007), Starbucks has its own program, which is aimed at comprehensive development of business ethics within  the company  and  as well as in  contact  with the external environment. The program develops and disseminates information materials, including business standards, promotes compliance and ethics training. Also Starbucks program explores sensitive issues such as potential conflicts of interest, and also provides additional channels for partners voice concerns.  Partners are required to report all types of questions or concerns to the program through their choice of communication channels.  As a rule, the majority of reports received on business ethics and compliance involve labor relations issues.  It can be said that Starbucks believes that company should conducting business ethically and always tries to improve its business ethical standards. According to Starbucks Ethical Sourcing (2011), Starbucks business ethics includes social responsibility and its component, among them are: Taking care about countries that produce coffee; Taking care about the environment; Taking care about communities; Taking care about employees. I would like to consider all these concepts more closely. As a matter of fact, taking care about countries that produce coffee is a very important ethical issue for Starbucks. It can be said that Starbucks takes serious measures to help coffee farmers improve their lives and protect the environment in which they grow coffee.  Starbucks has carefully studied many problems, which farmers are faced by today, including economic and environmental.  By taking care about countries that produce coffee Starbucks at the same time maintains a stable state of their plantations, pays attention to the protection of the environment and maintains high standards of coffee quality. Because Starbucks success depends largely on the stable supply of quality coffee, the company has taken steps to maintain the stability of coffee production with a simultaneous concern for the environment.  Starbucks also supports community projects to improve the welfare of families in coffee regions. The second element of Starbucks business ethics program is taking care about the environment. It should be noted that taking  measures to  reduce  waste  production and  processing  allow the company to  preserve  the natural  resources  and raise living standards  around the globe.  Starbucks actively  seeks out  opportunities  to minimize impacts on  the environment  and  contributes a lot of money and time to make our planet healthier. The third element is taking care about communities. As a fact, local Starbucks coffeehouses have become a central part of many neighborhoods, they serve as a place where people can gather, talk, talk, have a good time.  But Starbucks believes that by make their partners responsible neighbors and active participants in the events of those areas in which they live and work, together they can bring more benefits to local communities.  This is an important part of the business ethics and the culture à ¢Ã¢â€š ¬Ã¢â ‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹of the company. The forth element of Starbucks business ethics program is taking care about employees. More than 63,000 people work at Starbucks and all these people the company calls partners, who are a tool for success. And since Starbucks success depends largely on the dedication of the partners, the companys primary goal is to show them how much Starbucks appreciate and respect them, according to Tom Allen (2009). In my opinion, Starbucks has positive attitude to business ethics. However, I would like to say that even this business ethics structure needs some changes. First of all, there have to be made certain improvements in the sphere of business ethics because Starbucks is working globally and not in every country ethical principles are identical. That is why Starbucks can not permit to lose its image in the international business. Often, one of the ethical principles plays a considerable role in a customers decision whether visit Starbucks again or not. Good service and exemplary attitude of the staff in Starbucks Corporation always has to use ethical principles that will help the company to succeed. In order to provide the best service and unique products to the customers, Starbucks Corporation has to do everything possible to satisfy the customers needs. If I was a leader, I would create a plan of changes in business ethics and implementation of new approaches, I would take into consideration the analysis and evaluation of the current strategies, business ethical principles, newest technologies and innovative approaches that would have a company to succeed. As for specific steps, I propose the company to expand its presence in popular social networks and make a questionnaire survey in the coffee houses with the aim to improve its fairness and pursuit for excellence. I presume that open desire of the company to hear and take into account opinions and  suggestions of the customers concerning improving service quality will be the best way  to reflect its  business ethics  and  will have a positive impact  on  company image. I am convinced that this step will help Starbucks to gain more fans all over the world. This will show that Starbucks is taking care of people. To sum it up I would like to say that ethics is the humanity, honesty, respect, goodwill, fairness and trust.  It is not possible to provide effective management without business ethics, for the sake of success of the enterprise it is important to treat others with respect, appreciate other people and take into account what is happening in and around the enterprise.  Each organization is the part of the society and the wider environment, disregard for society and the environment can lead to a situation in which the company can no longer continue its activity.  Society and the environment can exist without any particular company, but the company without its environment and society will not survive.  It should be noted that people create the organization and the organization is created in the first place for the people.  All products and services that are produced and offered are created specifically for people and for their needs.   Without any doubts Starbucks Corporation has almost perfect business ethics standards. Although, if I would be a leader of the corporation I would propose the company to expand its presence in popular social networks and make a questionnaire survey in the coffee houses with the aim to improve such important ethical values as fairness and pursuit for excellence. I strongly believe that such step will help the company to hear and take into consideration opinions and  suggestions of the customers concerning Starbucks goods and service  quality and be the best way  to reflect its high  business ethics standards.

American Studies :: essays papers

American Studies American Studies can be a variety of different meanings to a lot of different authors. They are all pretty much on the same note, but with different alterations. For me, I believe that it is to make connections between the past and how it will impact the future. American Studies has transformed overtime. Each individual has their own beliefs and feelings of what it really means. In Gene Wise’s article he states how he is interested in how the field of American Studies has transformed overtime, what American Studies methodology is, and the types of questions that American Studies practitioners ask. I believe that there is no one way to understand America. For Gene, he begins to understand America by looking into the past. On the other hand, there was also the Linda Kerber essay that we had also read at the beginning of the semester. Kerber was saying in her article that there was something that was wrong with the myth and symbolist methodology. She also talked about how there are new approaches and diversity in the field and how it has altered the ways that American Studies practitioners write, teach, and learn. What interested me most in her article is how American Studies was quicker to welcome women and ethnic studies. I believe the answer to this is simply that the women represent a larger group and they are more out spoken. Kerber also saw a great deal of chauvinism with the myth symbolist methodology, as well as this certain approach not looking for structures of power. She looked at points from all different sorts of angles and would then analyze them. Kerber would always have a valid answer and would really go into great detail in her article so that it was easy to pick up the information. These two articles were very much related, but at the same time they were very different. This leads into the past and current methodological approaches in studying American culture and what different authors have to say. â€Å"The methodology of early American Studies practitioners in the 30s, 40s, and 50s was named the symbol myth school approach. They came up with a set of assumptions that would guide those working in the field. 1. There is one homogenous mind 2. The American mind is distinguished by its place in the New World-which makes Americans idealistic, individualist, and pragmatic Europeans by contrast, were tragic in temper and corrupted by old world assumptions

Megans Law Essay -- essays research papers

In July of 1994, a little girl named, Megan Kanka, was raped and strangled. They found her body near her home in Hamilton Township, New Jersey. The story of thing young girl has shocked the nation. The man responsible for this brutal act is named, Jesse Timmendequas. He had been convicted twice prior to this attack. He also served six years in a treatment facility and had been released. Many people said that he was a quiet man, and this left them to think he was harmless. Unfortunately, this wasn’t the case. This sex offender lived in the same town, as a matter of fact, he lived across the street from the Kanka family. This man was not ready to be released at all. In fact, he shouldn’t have been released. This only left him more of an opportunity to stike again. This information brought the people of Hamilton Township to pass around a petition. The petition stated that a state law be passed informing the citizens of their community that such people live amongst them. This isn’t a rare request. In fact, there have been numerous attempts to bring this law into affect. This should have been done from the beginning, but some people actually think these sex offenders have rights. Well, the people of Hamilton Township didn’t agree. They felt that they should have been told that this sex offender lived within their neighborhood. "The real issue isn’t that the people of Hamilton Township were denied information on this sex offender, but why was this man released after only six...

Single Tier Company Income Tax System

1. 0 Introduction Singapore already start adopting a one-tier corporate tax system effect from 1 January 2003. In Malaysia, it is referred as the ‘single tier’ system. The government allowed a six-year transitional period to enable companies with unutilized dividend franking credits to pay franked dividends. From 1 January 2008, all resident companies in Singapore will come under the one-tier system. Meanwhile, other countries including Hong Kong, Ireland and also Malaysia are adopting the one-tier system effective from 1 January 2014.Generally, the Malaysian dividend system has undergone a complete overhaul in 2008 with the objective of providing companies, shareholders and the government with a simple, transparent, efficient and equitable system. With effect from Year Assessment (YA) 2008, a single tier dividend system replaces the tax imputation system on dividend payments to shareholders. All the changes from changing of dividend system have arisen as a result of leg islative amendments introduced by Finance Act 2007 (Act 683) gazette by the government on 28 December 2007.The new corporate tax system is called the single tier system because profits earned by companies are only taxed once and the profits distributed are no longer taxable on shareholders of the company. In this regard, the principal Income Tax Act 1967 is amended by substituting sec 108 with the following: 108. where a dividend is paid or credited by a company to any of its shareholders in the basis period for a year of assessment, the company shall not be entitled to deduct tax from such dividend paid or credited. 1. Chart: The Single Tier Company Income Tax System The company Company shareholders Income from the Income Profits business operations from investments in the company Tax on company profits The profits after taxes Profits after tax Net dividend aid out as dividends 2. 0 Advantages of Single Tier Dividend System First, single tier dividend system allows complete free f low in the channeling of profits of the company to the shareholders as exempt dividends. There are two sources of profits that can be identified. It is including revenue gains (where income tax has been paid) or capital gains from the disposal of long-term investments like, shares, landed property, plant, machinery, and factory by the company. The company may now frank out these profits as dividends to shareholders without any restrictions.From YA 2008, companies are no longer subject to the restrictions of having to maintain a tax imputation balance on dividend payments. Besides that, the second advantage is shareholders who receiving the exempt dividends are not requires to report the dividend income in their tax return. However, they are required to keep records and documents on their exempt dividend income for 7 years to substantiate this income in the event of a tax audit. The third advantages is that the company are no longer have a section 108 (6) charge issues. Single tier s ystem simplifies tax compliance.At the same time, it is enhancing efficiency of tax administrative system because no need keep track of tax paid and also dividends amount distributed to shareholders. However, under the previous dividend imputation system, a company whose payment of dividends is in excess of its tax credit balance [s 108 (6) balance] will end up paying s 108 (6) charge to the tax authorities. It is indicates company has to involve additional expenditure. Similarly, any excess in the dividend payment for capital gains over the tax credit balance will cause the company to incur the s 108 charge.This is no tax efficient to the company and increase the cost of dividend payment. While, the fourth advantage is shareholders whose marginal tax rate is at 27% will not be paying additional tax on dividend. As a comparison to previous imputation system, the income tax payment by company is imputed as tax credit to individual shareholders upon dividend payments, which is YA 2009 , 25% of the dividend income. However, the individual shareholders with the marginal tax rate of 27% will end up paying an additional 2% of tax dividend income received.With effective from YA 2009, an individual is assessed on 27% tax rate if is chargeable income exceeded RM100, 000. Fifth, it simplifies the job of tax authorities. Now, tax authorities does not need to process tax refunds to the shareholders. Thus, the tax authorities are freed up to focus their time and effort in particular the areas, such as tax audit to ensure complete tax compliance by taxpayers in a self-assessment system. The sixth advantage is single tier dividend system is business friendly, economical and tax efficient as companies are no longer requires to maintain tax credit balance for dividend payment.A portion of tax administration duties is now abolished so that human assets may focus on tax efficient work. Besides that, the seventh advantage is from a macro point of view. Nowadays, the single tier ap proach has provided a simple and convenient tax system to the country, companies and shareholders. Human capital assets may be deployed to the productive sectors to ensure that everyone is placed on a competitive edge to take on global challenges. 2. 1 Diagram of Dividends Payment to Shareholders under Imputation System Shareholder| Company Dividend income (gross)Individual75% x gross dividend| Pay net dividend (a)Received net dividend of 75% of gross dividend(b)Assessed as s 4(c) on gross dividend income(c)Tax credit on dividend income (25% of gross dividend) is available as s 110 set on income tax payable| Income tax payable RMFirst RM 100,000 14,[email  protected]% __xx__ __xxx_-S 110 set off (x) (25% x dividend income) _____Net income tax payable xx_ |Debit 25% od dividend income to s 108 account| Tax credit ondividend payments xx| Balance b/f xxYA 2009Income tax [email  protected]% / 25% nilxx| S 108 account| 3. 0 Single Tier Dividend System VS Imputation System The time l ine of implementing imputation system and single tier system is totally different. According to Choong (2009), he stated that a single tier dividend system replaces the tax imputation system on dividend payments to shareholders on 1 January 2008 and on YA 2008 onwards.Meanwhile, transitional rules applies for six-year period to 31 December 2013, during which the two systems will co-exist. From 1 January 2014, all resident companies will come under single tier system. However, imputation system implemented prior to YA 2008 until 31 December 2007 only. There are another comparison perspectives is in terms of income tax paid by the company. Under single tier system, dividend is final tax and the divided paid out to shareholders would be an exempted tax in the hands of shareholders.From here, the mechanism of single tier dividend system is treated as a separate tax entity without any integration with the shareholders. However, under imputation tax system, any excess in the dividend paym ent for capital gain over the tax credit balance will cause the company to incur the s108 charge. Thus, lead not final tax to the company while will increase the cost of dividend payment. Here, imputation system will allow integration between company and shareholders whereby a company in its essence does not pay tax.The actual tax is calculated on the shareholders upon receiving dividend income The next comparison is in the perspective of maintaining tax credit account (s 108 account). Maintaining tax credit account (s 108 account) require single tier dividend with no more than tax credit balance of companies to monitor because the company no longer has s108 charge issues and shareholders with authorities. However, it requires imputation tax system to maintain an imputation account to record income tax paid annually in credit side of the s108 account.A differences also occurs in payment of dividends to shareholders. For payment of dividends to shareholders under single tier divided for tax authorities, there is no more tax credit balance (s108 account) of companies to monitor. Hence, it also no necessity for them to process tax refunds to the shareholders and also no restriction for dividends payment. However, imputation tax system leading 108 account are to be debited the tax portion in s108 account. Continuing is the comparison perspective payment of capital gains as dividends to shareholders.Under single tier system, the company frank out profits such as dividends to shareholders without any restrictions in order to maintaining a tax imputation balance on dividend payments. However, imputation system stated any excess in the dividend payment for capital gain over the tax credit balance will cause the company to incur the s108 charge. Another comparison perspective is dividend income to shareholders. Frequently, shareholders receive the exempt dividend in single tier dividend which is not required to report the dividend income in their tax return.However, th ey have to keep all the record and documents on this exempt dividend income for 7 years to substantiate this income in the event of a tax audit. In contrast, under imputation system, shareholders receiving net dividend would be assessed on gross dividend income under s4(c) while the tax deducted on dividend income would be given a deduction (s 110set off) against their income tax payable in that YA. Next is the comparison of interest expense incurred to acquire shares. Now, the interest expense incurred to acquire shares is disregarded in the single tier dividend system as the dividend income is now tax exempt.In contrast, under imputation system, the dividend income is assesses under s4c of the Act which allowed interest expense to be deducted against gross dividend to arrive at statutory income. Thus, this will result in cash refund as the tax credit on dividend income exceeds tax payable on statutory income of dividend. Lastly is the differences of implementation. The existing co mpany with s 108 credit balances has to apply transitional period from 1 January 2008 until 31 December 2013 according to ss 38-57 of the Finance Act 2007(Act 683/2007).During transitional period, existing companies are slowly phase out from imputation system. Shareholders will not suffer immediately because many listed companies will continue to use imputation system to frank out dividends until 31 December 2013. After a transitional period, a single tier system will fully take place on 1 January 2104. Hence, the imputation system no longer using anymore. At the same time, any unutilized credit balance at s 108 account balance is deemed nil at 31 December. 3. 1 A Summary Table of Comparison between Single Tier Dividend and Imputation Tax System Single tier dividend| Imputation tax system| | (1. 1. 2008 on YA 2008 onwards)| (Prior to YA 2008 till 31. 12. 2007)| (a) Income tax paid by the company| Final tax| Not final tax. The amount is allowed to be credited to s108 account to pay d ividend to shareholders. | (b) Integration to shareholders| No. company and shareholders regarded as separate and individual entities| Allow integration between company and shareholders whereby a company in its essence does not pay tax. The actual tax is calculated on the shareholders upon receiving dividend income. (c) Maintaining tax credit account (s 108 account) (d) Payment of dividends to shareholders (e) Payment of capital gains as dividends to shareholders (f) Dividend income to shareholders (g) Interest expense incurred on loan to acquire shares (h) implementation| NoNo restrictionNo restrictionExempt dividendInterest expense is disregarded. Permanent lossFully in place on 1. 1. 2014| YesSubject to the availability credit in s 108 accountHas to incurred additional cash as s 108(6) chargeTaxable dividend with tax credit on dividend income. s 110 set off ]. It will be used to set of the income tax payable for the YADeductible. The excess of interest expense over dividend incom e is not allowedExisting s 108 a/c balance may be used to pay dividend for YA 2018 till 31. 12. 2013. Section 108 a/c is deemed nil at 31. 12. 2013| 4. 0 Examples 4. 1 New Company If there are any new companies that are planning to commence their businesses in YA 2008 or subsequent YAs, they will automatically start implementing single tier dividend system. The final tax will be monthly income tax paid by company.From here, there is a non-existing of section 108 account after commencement of new company start from YA 2008. Hence, new company doesn’t have a necessity to maintain section 108 account. Meanwhile, a change has been made on dividend payment by company to shareholders. Now, it is not required to deduct tax from dividend paid or credited to shareholders. However, the company still has to follow one regulation at the same time. It will provide a statement on dividends paid to the tax authorities. The period must be dividend paid during the YA within 7 months after clo sing the accounts.If a failure to do so by company is an offence, liable and conviction to either a) a fine of between RM200 and RM2000 b) imprisonment of not more than 6 months c) or both. The dividends received by shareholders are not entitled to tax computation or tax return forms. It is also tax exempted on dividends received. However, shareholders need to keep their documentations and records. The main purpose is for future tax audit inspections. 4. 2 Existing Company Any existing company in YA 2007 is continuing to maintain section 108 account until the cut off and frozen at 31 December 2007.The existing company has the following circumstances: a) Section 108 balance nil as at 31. 12. 2007. b) Section 108 balance is nil as at any date from 1. 1. 2008 to 31. 12. 2013. c) Section 108 balance is nil due to tax discharge, remittance or refund for tax assessments prior to YA 2008. d) Company exercised an irrevocable option during 1. 1. 2008 to 31. 12. 2013 to self zerolise section 108 balance to nil. The existing company will continue credit the last installment that is December 2007 monthly installment to section 108 account. In YA 2008, section 108 is not applicable anymore.While on 31 December 2007, the credit balance in section 108 is frozen. From this date onwards, credit balance will keep decreasing rather than increasing. It is used to pay cash dividend on ordinary shares until nil balance at 31 December 2013 or earlier than that. On 1 Jan 2014, all companies including existing companies are moved into a single tier dividend system. Companies with different year end have different treatment. A company with 31 December year end will have January 2008 monthly installment, and it is actually payable for December 2007 credited to section 108 account.In contrast, a company with non 31 December year end is allowed to have monthly income tax paid for the YA 2008 until 31 December 2007. On 31 December 2007, section 108 account is frozen and cut off. This accou nt is keep continuing decrease by tax discharge, remittance or refund for tax assessments prior to YA 2008. Meanwhile, the composite assessment arising through tax investigation which is issued after 31 December 2007 shall not added to section 108 account balance. Below is the table showing companies ending with different year end: Table 4. 0 Section 108 account credit balanceCompanies Year End| 31 December| Non 31 December| YA 2007 (31. 12. 2007)| Last installment in Jan 2008| N/A| YA 2008| N/A| Monthly installment till 31. 12. 2007| 31. 12. 2007| Credit balance frozen| Credit balance frozen| 1. 1. 2008 to 31. 12. 2013| To pay cash dividend on ordinary shares till nil balance| To pay cash dividend on ordinary shares till nil balance| 1. 1. 2014: Utilised s 108 balance| Deemed nil| Deemed nil| 5. 0 Conclusion In a overview, single tier dividend system means that the dividend from the companies is an tax exempt dividend to shareholders.Company will no longer have section 108 (6) chan ge issues and also shareholders will not face any additional taxes, even though their marginal tax reach 28%. Even tax authorization on the other end, no longer needs to monitor the tax credit balance section (108 account) of the company and also processing of the tax refunds to the shareholders. They are now able to intensify on tax audits to ensure complete tax compliance with the self assessment system. The single tier dividend system is deemed to be business friendly, economically and tax efficiency for the business environment.It is because it is no longer are a requirement to maintain tax credit balance for dividend payment. A portion of tax administration duties is now abolished so that human assets would be able to focus on tax efficiency duties. The change in the tax structure from imputation to the single tier system are the most significant changes as deemed in Malaysian tax laws. It is clearly a progressive measure, one that accords with international trends. In an inter national setting, the single-tier system or exemption system is seen by commentators as being more neutral than imputation .It achieves simplicity, resulting in efficiency savings for both businesses and tax authorities. It plugs tax leakages since no tax refunds are made under any circumstances. While imputation system discriminates against the non-resident shareholder (who is not granted a tax credit) in favour of the resident shareholder (who is granted a credit), however the single tier system eliminates this, thereby removing a discrimination against regional and multinational companies seeking a holding company locations in Malaysia.The government realized that the imputation system is not very sustainable anymore in we see it in the long run. So, if the tax rates were to be reduced further down in the future, the government needs a perfect system that will allow company's tax to be deemed as a final tax. In this case, the government have certainly had taken a bold step to mov e in the right direction. References 1. Choong. K.. F. (2009). Malaysian Taxation Principles and Practice. (15th ed. ) Malaysia: InfoWorld. 2. Kasipillai. J. (2009). A Comprehensive Guide to Malaysian Taxation. (4th ed. ) Malaysia:McGraw-Hill.