Wednesday, August 26, 2020

The Battle At Midway Essays - Battle Of Midway, Japan,

The Battle at Midway Nothing recognized the beginning of June 2, 1942, from incalculable different day breaks that had fallen over small Midway atoll in the North Pacific. Nothing, that is, with the exception of the strain, the electric pressure of men trusting that a foe will make his turn. On Midway's two principle islands, Sand and Eastern, 3,632 United States Navy and Marine Corps work force, alongside a couple of Army Air Force aircrews, remained at fight stations in and close to their warriors, aircraft, and seaplanes, sitting tight for the Japanese assault they had been expecting for quite a long time. The bearer clash of Midway, one of the unequivocal maritime fights ever, is very much reported. Yet the pretended by the Midway army, which kept an eye on the maritime air station on the atoll during the fight, is not also known. Halfway lies 1,135 miles west-northwest of Pearl Harbor, Oahu. The whole atoll is scarcely six miles in distance across and comprises of Sand and Eastern islands encompassed by a coral reef encasing a shallow tidal pond. Halfway was found in 1859 and added by the United States in August 1867. Somewhere in the range of 1903 and 1940, it served both as a link station on the Honolulu - Guam ? Manila submerged broadcast line and as an air terminal for the Pan American Airways China Clipper (Miracle 5). In March 1940, after a report on U.S. Naval force Pacific bases announced Midway second just to Pearl Harbor in significance, development of a formal maritime air station started. Halfway Naval Air Station was put in commission in August 1941. At that point, Midway's offices incorporated a huge seaplane shed and inclines, fake harbor, fuel stockpiling tanks and a few structures. Sand Island was populated by several non military personnel development laborers and a barrier legion of the Fleet Marine Force, while Eastern Island flaunted a 5,300-foot airstrip. Authority Cyril T. Simard, a veteran maritime pilot who had filled in as air official on the transporter USS Langley and as official at the San Diego Air Station, was assigned the atoll's leader. Alongside the maritime work force keeping an eye on the air station was a unit of Marines. The main separation was from the Marine third Protection Battalion; it was diminished on September 11, 1941, by 34 officials and 750 men from the sixth Protection Battalion under the order of Lt. Col. Harold D. Shannon, a veteran of World War I and obligation in Panama and Hawaii. Shannon and Simard coincided into a compelling group righ! t away. World War II started for Midway at 6:30 a.m. December 7, 1941, when the army got word of the Japanese assault on Pearl Harbor. At 6:42 p.m., a Marine guard located a blazing light out adrift and cautioned the army. After three hours, the Japanese destroyers Sazanami and Ushio started shooting, harming a seaplane shed, taking out the Pan American bearing discoverer and annihilating a combined PBY Catalina flying pontoon. The Japanese resigned at 10:00 p.m., leaving four Midway safeguards dead and 10 injured. On December 23, 1941, Midway's air barriers were strengthened with 17 SB2U-3 Vought Vindicator jump aircraft, 14 Brewster F2A-3 Buffalo contenders, and pilots and aircrews initially planned for the help of Wake Island. The Buffaloes and Vindicators were pushed off airplane, having been supplanted by the Douglas SBD-2 Dauntless jump aircraft and Grumman F4F-3 Wildcat contenders on U.S. plane carrying warships. The Buffaloes turned out to be a piece of MarineFighter Squadron 221 (VMF-221), while! the Vindicators were placed into Marine Scout Bombing Squadron 241 (VMSB-241), both creation up Marine Air Group 22 (MAG-22) under Lt. Col. Ira B. Kimes. Halfway sunk into a daily practice of preparing and against submarine flights, with little else to do aside from play unlimited rounds of cards and cribbage, and watch Midway's popular gooney birds, nicknamed gooney winged animals, in real life (Stevens 56). At that point, in May 1942, Admiral Isoruku Yamamoto, president of the Japanese Combined Fleet, concocted an arrangement, called Operation Mi, to draw out the U.S. Pacific Fleet by assaulting Midway. Utilizing Midway as snare and assembling an immense maritime fleet of eight plane carrying warships, 11 ships, 23 cruisers, 65 destroyers and a few hundred contenders, aircraft and torpedo planes, Yamamoto wanted to smash the Pacific Fleet for the last time. Alarmed by his code-breakers that the Japanese wanted to

Saturday, August 22, 2020

Narrative Report for Ojt free essay sample

Sky Cable sell their items, for example, SkyCable, SkyBroadband, SkyVoice, IWantV and among others and they are likewise a specialist organization of satellite TV, broadband web, VoIP, advanced link and some more. Chronicled Background Since it began network radio wire TV framework activity in the Philippines on January 26, 1992, SkyCable gives satellite Internet, VoIP administrations and computerized digital TV administration. On June 6, 1990, SkyCable Corporation was joined through 79. 3% stake in Sky Vision Corporation, administrator of link brands, SkyCable and Sun Cable. On April 18, 1991, Sky Vision Corporation was joined and wanders into digital TV (SkyCable and Sun Cable), correspondence, framework, TV media, shopping system. It is claimed 18. 8% by ABS-CBN Corporationâ and 78% by Lopez Inc. On March 30, 1995, Central CATV Inc. was conceded a 25-year temporary establishment to build up, develop, keep up and worked network radio wire TV framework in the Philippines through Republic Act 7969. In 1997, Sky Vision Corporation gained 47% of Pilipino Cable Corp. , administrator of Sun Cable for P900 million. We will compose a custom paper test on Story Report for Ojt or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In 1997, SkyCable dispatches its first digital TV marked Mastercard in the Philippines, the SkyCard Mastercard with SolidBank and the SkyCard-Citibank Mastercard with Citibank N. A. In 2001, Benpress Holdings Inc. and Philippine Long Distance Telephone Companyâ signed an ace combination understanding for SkyCable Corporation to unite its advantage. In July 2001, Unilink Communications Corp. administrator of Home Cable, Philippines second biggest satellite TV organization, combined its CATV activity to SkyCable and made Beyond Cable Inc. with an endeavor estimation of P14. 5 billion. Past Cable Inc. ontrols 66. 5% through Benpress Holdings Corp. what's more, 33. 5% through MediaQuest Holdings, Inc. On December 7, 2001, Beyond Cable Holdings Inc. was fused. In May 2011, Singaporean firm STT Communications Pte. Ltd. procured 40 percent of SkyCable through Philippine Depositary Receipts worth P3. 612 billion and P250 million of convertible notes to subsidize the extension of Sky Cable’s broadband Internet and satellite TV administrations. Vision Sky Cable will give the best to their families by: 1. Being the national head in video, voice and information. 2. Being perceived for exceptional client assistance. 3. Being a business of decision. 4. Turning into an openly recorded, representative possessed organization. Crucial and elevating the lives of Filipino families through correspondence, training and diversion. Qualities C †A †R †O †T + I * Customer Focus * Accountability * Results Orientation * Ownership * Teamwork * Integrity Customer Focus Their business exists in view of their clients. They know their clients, interior or outside, their necessities and needs, and how these can be met and fulfilled. They survey execution dependent on how best they have met their customers’ necessities. Responsibility They comprehend their jobs and obligations as people and individuals from a group. They have execution destinations and desires in the achievement of organization objectives. The executives guarantees that everybody takes responsibility for day by day choices and activities to meet anticipated outcomes. Results Orientation They resolve to convey results. They guarantee that legitimate procedures are managed without dismissing results expected of them. The executives perceives endeavors and rewards accomplishment when organization execution objectives are surpassed. Possession They know their organization, its items, benefits, its frameworks, its vision and qualities. They share the company’s triumphs and shortages. They esteem activities. They take a stab at greatness since they deserve it and to the organization. They don't agree to being normal; they go the â€Å"extra mile†. Collaboration They comprehend and acknowledge singularities and the estimation of each person’s exertion and commitment. They fill in as a group since they accept significantly more can be cultivated by cooperating. They trust and transparently speak with one another. They are eager to share duties. They are Team SkyCable. Uprightness They play out their employments with profound feeling of trustworthiness, straightforwardness and respectability. They are predictable with their promise (â€Å"walk the talk†) and cling to the most noteworthy moral gauges and expert direct. They consent to set up rules and guidelines. They don't lie, take or cheat for individual additions. - ORGANIZATIONAL STRUCTURE Sky Cable Central (Main) Organizational Structure MARKETING SALES FRONTLINE PROGRAMMING OPERATIONS RESEARCH amp; PRODUCT DEVELOPMENT ITamp;T amp; ABS FINANCE HROD amp; Admin OFFICE OF THE COO OPERATIONS SUPPORT Pilipino Cable Corporation †Sky Cable Tagum Organizational Structure OIC amp; OM Area Ancillary amp; Prod Manager Assistant Managing Director Area Director IT Officer CSR Area HR Manager Area Finance amp; Accounting Manager Area Engineering Manager - FUNCTION OF THE OFFICE ASSIGNED Budget Functions Finance, along with the Administrator,â plans, coordinates and organizes the definition, readiness, execution, audit and examination of the county’s working financial plan and working project. It likewise screens spending allocations and real consumptions to guarantee consistence with the law. The Finance Director and other organization authorities illuminate the BOC on budgetary and long-run arranging matters. The financeâ department works intimately with all division heads and chose authorities and accumulates data to make and keep up the yearly spending plan. Bookkeeping Functions To give money related revealing, bank compromises, value-based diary sections, changing diary passages, auxiliary calendars and record keeping, fixed resource the executives, considerable monetary record investigation, review planning including inspector required timetables and examination, award consistence and announcing, consistence with all regions of sound accounting standards and their administering bodies. Records Payable Functions Records and makes installment of uses for every division and each reserve inside the County . The records payable territory keeps up an arrangement of records toâ â accumulate,â classify, and report on the budgetary exercises of the Countys variousâ funds and divisions. The framework accommodates the best possible bookkeeping of benefits, liabilities, incomes and consumptions which encourages the planning of monetary reports to be submitted to the Board of Commissioners just as the administrative amp; state governments. Income Functions Review all wellsprings of income to guarantee convenient receipt. Income is answerable for creating solicitations for district receivables, planning the store of money receipts, recognizing and representing all finances got, reviewing of client solicitations to guarantee income is charged, screen key information as it travels through procedures and frameworks to guarantee uprightness in revealed results, distinguish open doors for improving charging or potentially conceivable disengagement of administrations, work with different divisions to determine issues. The income division is additionally liable for meter perusing, charging, and records of sales for the water office. EMS billing is likewise observed by the Revenue Coordinator. - OBSERVATIONS, COMMENTS AND RECOMMENDATIONS Observations and Comments As to their friendliness, no issue with it on the grounds that their representatives are unassuming concerning their co-workers and furthermore to us understudies particularly to their clients. With regards to their arrangement of bookkeeping, it isn't sufficiently efficient and there are a portion of the records that are normally lost and are missing. With respect to working environment, their office is extremely restricted in space, now and again or a large portion of the occasions their office is untidy on the grounds that their office is recently moved, and isn't happy for the representatives. They are likewise absence of office types of gear/supplies that lead to burden of work. They are likewise acceptable in managing others through their client assistance part. They are likewise treating us assistants as their standard representatives. With respect to our chief, she guides us before she will offer errands to us, however the issue is, her guidelines are not all that unmistakable enough to comprehend that’s why we continue requesting that her on what do. Taking everything into account, I saw that their organization is well acceptable. Proposals Based on my perceptions, I suggest that if there are exchanges that truly should be private, they should keep it since it isn't a great idea to hear individuals that are talking individual exchanges in people in general. With respect to their bookkeeping framework, they should keep all the records of exchanges in a single record or framework that screens all the records to stay away from account lost. They ought to likewise have a total arrangement of office supplies, for example, PC units, seats and tables for the accommodation of their workers. With respect to our chief, she should give inquire as to whether we see well her guidelines before she will give us undertakings to do to dodge wavering and rehashing of occupations. - WORK EXPERIENCE WITH H. T. E Sky Cable is the most mainstream organization as far as link TVs and this establishment gave me a ton of training with respect to bookkeeping applications and client connection forms. Bookkeeping hypotheses contrast with genuine circumstance in bookkeeping is extremely far enough. Our boss, Ma’am Felomina J. Diana, a bookkeeping staff of sky link organization showed us very well the procedures of bookkeeping in an increasingly helpful manner simply like finding accounts utilizing MS Excel and getting ready checks for installment to providers and any bills, building affirmation structure and for the most part, planning bank compromise of their organization. She confides in us very well since un

Tuesday, August 18, 2020

MIT Progressions

MIT Progressions Earlier today, I got an email from Kenny Friedman 17, who took my course last fall. Long story short: while researching some old media appearances of Professor Chomsky, Kenny, with the help of the MIT Museum, unearthed a lost (literally: it had been misnamed and misfiled) MIT Admissions recruitment video from 1969 called MIT: Progressions. Id seen (and weve posted)  MIT: The Movie  (1992), which was (unbelievably) still used on fall travel recruitment well into the aughts. Theres an even older silent movie called Technology  (1934) that was sent by reel across the country to help prospectives understand the place. But whats amazing to me is the salience and relevance of this film. The student activism of 1968-1969  â€" against the Vietnam War, against nuclear armament, for civil rights  â€" was arguably the single most politically active moment in the Institutes history before  today. In this video we see antiwar protests (led by Chomsky) outside Stratton, students discussing the creation of the Black Student Union and the Undergraduate Association, professors describing the goal of the MIT education as to combine, in perhaps a new way, rational inquiry and social concernthe ethos of talking about ones knowledge, and the consequences of ones possible actions which technology enables us to carry on. And we see students give answers that might not be polished, or correct, or institutionally preferred, but honest, and direct, and compelling. Lots has changed about MIT since this film. Its especially obvious when you look at the demographics of the students represented then, much less diverse (in almost every imaginable way) than the population of MIT now. But, thanks to Kenny and the Museum, we have this incredible artifact that shows, 50 years ago, MIT making the public case for itself, to prospective students, with a strong message about the social and political aspects of scientific and technological developments, the autonomy and responsibility of its students, and the moral obligation of the community to deploy its considerable cultural and intellectual capital toward serving the nation and the world, especially in a time of great uncertainty and even existential danger. I hope, and believe, that remains true today.

Sunday, May 24, 2020

International Paper Foodservice Business Strategic Choice...

International Paper Choice and Evaluation International Paper Foodservice Business is known for the high-quality paper product they products. Consumers can also depend on the company utilizing recyclable products to help prevent damage to the environment. International Paper Foodservice Business company mission statement states be one of the best and most respected companies in the world - as measured by our employees, our customers, our communities and our shareowners† (International Paper, 2011). International Paper Foodservice Business mission statement reflects the goals that are essential to the growth and future success of the company. However, the company will need to evaluate different alternatives to identify future growth.†¦show more content†¦According to Pearce Robinson (2011), â€Å"a successful differentiation strategy allows the business to provide a product or service of perceived higher value to buyers at a â€Å"differentiation cost† below the â€Å"value premium† to the buye rs†. International Paper Foodservice Business will attract loyalty from its customers by offering products that suit the tastes of its current group of consumers. Because International Paper Foodservice Business provides their customers with unique produces designs, the company does not need to price match its competition, but can charge a premium price based on the position it has in the market that separates it from the competition. In addition, International Paper Foodservice Business has done a masterful job in product positioning itself in different sports arenas and movie theaters which is another way it differentiates itself from the competition as the best choice for paper cups products. Grand Strategy International Paper Foodservice Business generic plan relies on the differentiation of its brand to its competitors, the grand strategy provides a different alternative for International Paper Foodservice Business. According to Pearce Robinson (2011), â€Å"A master long-term plan that provides basic direction for major actions directed toward achieving long-term business objectives. The ideal grand strategy for International PaperShow MoreRelatedCafà © de Coral Holdings Limited International Business Development Plan to5566 Words   |  23 PagesSBS6481 International Business Strategy UON DBA Program Block 5, 2013 (November 17th 2013) Group Written Report Cafà © de Coral Holdings Limited International Business Development Plan to enter Australia market Provided by H.E.L. Management Consulting Company Limited contents Pages 1. Executive Summary 3 2. Introduction 4 3. Industry Based view Analysis 5-6 4. Resource Based view Analysis 7-11 5. Institution Based view Analysis 12-15 6. Recommendations Read MoreStrategic Managment Paper for Mcdonalds Philippines7003 Words   |  29 PagesMendiola St. 1005 San Miguel Mendiola, Manila A STRATEGIC MANAGEMENT PAPER (STRAMA) On McDonald’s Philippines A Subsidiary of Alliance Global Group Inc Submitted by: Hiroshi A. Torobu Executive Summary I. 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Wednesday, May 13, 2020

Professional Sports Players and Their Salaries Essay

Professional Sports Players and Their Salaries How does someone become a millionaire these days? What about going on a television show and answering fifteen questions correctly? Maybe you can get all seven numbers right on that lottery ticket you bought at the store last night. What about being lucky enough to make the right investment decisions with your broker? For some this might be true, but for others it is as simple as going to work and doing what they do best. The everyday man goes to work on a daily basis, does his best, and sometimes even achieves more than what is expected, and still does not become a millionaire. The reason for this is that I am not talking about the everyday man. I am talking about the†¦show more content†¦Do not forget about the Super Bowl games every year when they raise the ticket prices. If we did not want them to make this kind of money then we would not participate in the entertainment. The athletes do not work for their salaries, they are being paid to play a game. This may be partially true. They are playing a game, but their play is work. You cannot just get on the field and become the Most Valuable Player. It takes an enormous amount of time, constant training, commitment, discipline, will power, and determination to do what they do. Many of us go to school to learn or train for our job. The athletes do too. They just train and learn differently than we do. This does not mean they should be paid any less than someone who spent four or even eight years at a college getting a degree. (((TOPIC SENTENCE GOES HERE))) Athletes play despite the pain they may be enduring at the time. Once time a New York Giants player fouled a ball right into his foot causing his foot to break. This did not stop the player from continuing with the play. The player ran to first base and relentlessly despite the pain continued. He then went on to steal second base. Eventually when the pain became overwhelming, he called it quits and got a replacement. These players put their lives on the lineShow MoreRelatedLarge Salaries of Pro Athletes Negative Effects on Athletes and Sports1574 Words   |  7 PagesLarge Salaries of Pro Athletes Negative Effects On Athletes and Sports Abstract This paper will explain the effects of the luxury contracts of athletes on sports as well as the athlete. The debate is whether the effect is a negative effect or not. This paper will aim to show how the contracts of athletes have changed significantly over time. It will also show how the pro athlete affect the sport of college in different aspects and if that helps or hurt the college athletics or influencesRead MoreThe Sports Of Professional Baseball Professional Sports1266 Words   |  6 Pagesof unfair working conditions and wages were salaries that may be minimal. One might not think of poor working conditions minimal salary when it comes to the three major sports of professional baseball professional basketball in the National Football League. You look at athletes like Michael Jordan, Kobe Bryant, Peyton Manning, and Alex Rodriguez and see the amount of money that these individual have earned through the years of playing professional sports you would have a hard time findin g anyoneRead MoreShould Women Get Paid The Same As Men1093 Words   |  5 Pagessame as men in professional sport? Professional sports, as compared to amateur sports, are sports in which athletes receive payment for their performance. Due to ability to draw a large income, professional athletes can afford to make their sport their primary career, devoting the training time necessary to increase skills, physical condition, and experience to become the best they can be. Most sports played professionally also have amateur players far outnumbering the professionals. Athletes involvedRead MoreEssay on Pro Basketball vs Pro Football717 Words   |  3 Pageswith a better salary or a career where injuries are frequent and sometimes severe, and salaries are not as good. Anyone in their right mind would choose the first option. This will now bring me to my topic, professional basketball is better than professional football. Professional basketball is more dominant than football in three critical areas, injuries sustained, salaries, and the number of years played in the sport. My first point is the injuries sustained while playing the sports. Football, unlikeRead MoreHow Collective Bargaining Agreements Effect The Players And The Owners1416 Words   |  6 Pagesconsidered great entertainment options. So what does professional baseball, football, basketball, and most other companies around the United States have in common? If you guessed Collective Bargaining Agreements (CBA), Unions, arbitration and strikes/work stoppages you are absolutely correct. In the coming paragraphs, labor relations within the world of sports will be discussed from their unions to how collective bargaining agreements effect both the players and the owners. What is a Collective BargainingRead MorePro Athletes are overpaid999 Words   |  4 PagesPro Athletes are Overpaid Sports are part of the everyday life of many people across the world, and in the United States sports are even more present in its societys life due to the fact that there are four major sports in the country. But should the professional athletes from these sports earn salaries as high as ten or twentieth times more than the national average wage? The answer should be NO. Professional athletes must be well remunerated but can not be overpaid when there are many issuesRead MoreProfessional Soccer Player As A Professional Athlete Player1179 Words   |  5 Pagesthe dream job? For many, being a professional athlete is like the perfect job. For me, that is too vague. I have done my research, and it is clear to me now what a great job being a professional soccer player is. Soccer players participate in the world’s most popular sport, which is soccer (Facts on File). Although, their job isn’t always just to play the sport. They must also deal with the media and everything t he club they are in asks of them. Being a soccer player can be tough, but it comes withRead MoreAtheltes Paid Too Much1152 Words   |  5 PagesAthletes Do Not Deserve What They Are Paid It would be great to make 31.3 million dollars a year. Adding an additional 47 million dollars in endorsements for simply playing a game that an athlete loves. Michael Jordan, along with several other professional athletes, think getting paid millions of dollars is perfect. In the 1996 season, after playing 3,106 minutes, Michael Jordan made 170,000 dollars a day which is the equivalent of 160.97 dollars a second (Christian Science Monitor). 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Wednesday, May 6, 2020

Baroque Agead Free Essays

Tu se’ morta is a piece sung by Orpheus accompanied by a basso continuo after he is told of Eurydice’s death. Orpheus wants to bring her back from Hell as he offers a distressed goodbye to the earth, sky and sun. The style of singing is simple and intended to bring a dramatic delivery to the audience. We will write a custom essay sample on Baroque Agead or any similar topic only for you Order Now The vocal line is rhythmically free and the phrases are more irregular. The song is flexible because it is suggesting a sad and passionate farewell to the person he loves. To express this farewell, the song reaches the climax several different times and then drops away. Dido’s Lament is also accompanied by a basso continuo and has a mournful setting as well. The song opens with a descending chromatic line, the ground bass, which is repeated eleven different times throughout the piece. Dido repeats â€Å"Remember Me† several times as well also reaches the highest note of the aria. The dynamics were constant and not notated and the tempi were slow and constant. The woman who sang the song portrays a haunting and sorrowful mood for the listener. The song comes to a conclusion with a descending violin melody which expresses the tragedy. There are several similarities in these pieces. One of the main similarities is that both songs give the listener a haunting, sorrowful, distressed and sad feeling. Although one song is expressing the sorrow of a loved one’s death and the other is expressing the tragedy of one’s fate; they both put off a sad vibe. They both at one point or another reach a climax and then drop, which keeps the listener entertained and interested in the song. Tu se’ morta and Dido’s Lament are both accompanied by a basso continuo. Last but not least, the texture of both of these pieces is homophonic. The main difference, in my opinion, is how different they sound from one another because one is sung by a female and the other by a male. The deep, powerful voice of Orpheus as he sung Tu se’ morta compared to the high, thrill voice of the female who sung Dido’s Lament puts a whole new outlook on the songs. Even though both songs give a haunting feeling to the listener just the fact that one is a female and the other is male changed the mood slightly. In my opinion, it is hard to point out many differences. All in all, both pieces were interesting. The intensity of both Tu Se’ Morta and Dido’s Lament were compelling and put the listener in the exact mood that they were portraying. Haunting, sorrowful, sad and depressed was the mood I felt after listening to both. Personally, Dido’s Lament was my favorite out of the two. Her chromatic notes which created tension and stress kept the song fascinating and the want to hear more. In conclusion, both pieces were wonderful, but Dido’ Lament was absolutely amazing to the ears! How to cite Baroque Agead, Essay examples

Monday, May 4, 2020

IT Ruling 2650 under the ITAA 1997 Act †Myassignmenthelp.Com

Question: Discuss About The It Ruling 2650 Under The Itaa 1997 Act? Answer: Introducation The case study is based on a person named Kit who is a citizen of Chile but due to his work, he is staying in Australia. It is seen that being a Non-Australian he is living in the country on a permanent basis as he works in an Australia based organization. The IT ruling 2650 under the ITAA 1997 Act states that earnings that are received by an individual residing in Australia are stored and tax is levied over the income received from Australia and any other income that is received from international sources (Edmonds, Holle and Hartanti 2015). The paper is constructed in order to analyse the residential status of Kit so that his tax can be calculated by looking at the income he receives from the country and any other earnings from investments that are made abroad. In accordance with the taxation policy of Australia, it is seen that the income of Kit will be taxed if he is found to be in line with the Australian residing policy. In that case, if Kit is found to be a permanent resident of Australia, then he will be taxed on his income accordingly. It is seen that Kit has been living with his family in Australia for more than three years because of his work even though he is a citizen of Chile. Kit is earning is income from Australia and has been residing in the country and therefore, it important to realize the residential status of him as accordingly he will be taxed on his income (Sharkey 2015). The determination of the actual tax that can be levied on Kit is only possible if his status of resident can be determined. The understanding of the residential status is possible by undertaking various residential investigations that will be useful in attaining the idea regarding residential status of Kit. There are several examinations that can be un dertaken in order to realize the residential status of a person and therefore these tests will be done to determine the residential position of Kit. The analysis of the tests are given below: Domicile Test The domicile test is undertaken with respect to the Domicile Act of 1982. This act gives out the relevant and particular rights and policies that are pertinent to every individual for realising their residential status. The domicile test actually comprises of a legitimate structure that is helpful in the recognition of the current status of resident of an individual (Altshuler, Shay and Toder 2015). The act even describes that every individual has the supremacy and power to maintain dual citizenship. It is seen that with respect to the case study related to Kit, the person has even purchase a house in Australia. Kit has purchased a house in Australia and it is in regard to Section 6 of the taxation ruling 2650 of Australia. This section explains that tax is levied on individuals who have intended to purchase a house in Australia. Hence, when an individual is discovered to a domicile of the country, they are liable to be taxed according to the taxation policy of the country (McLaren 2015). With respect to the case study, it is known that Kit has purchased a house in Australia and therefore, his case is in line with the Section 6 one of the taxation ruling 1936 and therefore, Kit is found a domicile of Australia and therefore his income will be taxed according to taxation system of the country. Kit has even passed the domicile test and can be declared to be a permanent resident of the country as he has been living in the country for over three years and this incident shows that Kit has been living in the country for more than six months without any interval, which is another characteristic of the residential status. 183 Days Test The 183 Days test explains that if a person lives in Australia for more than 183 days without any interval he or she can be recognised as an Australian resident. With respect to the case study, it is seen that Kit has purchased a house in Australia and has been residing there with his family for more than three years. This incident is in relation to the F.C of T.v Apllegate 79 ATC; (1979) 9 ATR 899 as this section explains that a person will be taken as a domicile of Australia if they reside in the country for more than 183 days without any gap (Cooper 2016). However, it is seen that due to his work Kit has to go abroad on a quarterly basis but even though he goes out of the country, in total he and his family lives in the country for more than 183 days. This evidence therefore reveals that Kit is proved to a permanent domicile of the country and hence he will be taxable under the Australian taxation system over his income earned from the country and any other income that has been ga ined from international sources. Income Tax Assessment The individual tax of an individual is computed with respect to the Income Tax Act that has been laid down by the Australian Government. The income tax that is computed for a person is estimated on the basis of the total income that is gained within a financial year. With respect to the case study of Kit, it is seen that the salary that is received by Kit from his organization that is Australia based, is deposited in his bank account in Westpac. Kit holds a bank account jointly with his wife. Kit has even undertaken various investments in Chile. Applegate per Franki J 79 ATC explains that an individual who is a domicile of Australia is accountable to reveal all their information regarding their income and investments to the government thereby helping the taxation department to calculate the real tax and avoid the double taxation issue (Vann and Cooper 2016). Hence, Kit is liable to disclose all his income that he receives as salary and the income he receives from the investment in Ch ile so that the real taxation amount can be attained. Californian Copper Syndicate Ltd vs. Harris (Surveyor of Taxes) (1904) 5 TC 159 This is a case that considers the problems that Copper Syndicate Ltd face with respect to their non-refundable assets and lands that are used up for the purpose of mining of minerals. The court is under the consideration and has given out a decision that all the potential earnings are taken as the incomes that the management and the organizations receive (McCluskey. and Franzsen 2017). It is seen that capital for financing in the firm is not adequate and therefore, the end result has some significance. The decision that has been given out by the court is useful as it minimizes the mistakes and the fraudulent operations within the mining sector due to the fact that the revenue that can be subtracted are under the scrutiny of being taxed if the earnings are associated with the sale of property. Scottish Australian Mining Co Ltd vs. FC of T (1950) 81 CLR 188 In this scenario, it is observed that the revenue generated from land may or may not be granted as capital. The earnings that are liable to be taxed reveal that there is an uncertainty in the revenue generated from land and hence does not support the value investigation. It can be seen with respect to Section 25(I) that has a relation with the case of Mason, Wilson and Morphy, where the earnings that are constructed with the help of sale of land can be understood as an individual property (Newman 2016). The conclusion to this case reveals that revenue from property sales is equated to the income of the taxpayers in accordance to the principles of accounting. Statham Anor vs. FC of T 89 ATC 4070 This is a case that explains that any revenue from sales will be taxable if it is related to the loss of earnings in farming. The Section 25 and 26 describes that the income from the trading of land and estates are segregated in order to be analysed and monitored. The section even explains that profit that is gained from selling of land due to losses in farming will even be taxed. There remains an uncertainty that is in relation to the diversification of the earnings received from land sales. Casimaty vs. FC of T 97 ATC 5135 In this scenario, it is seen that segregation of a land is undertaken has become ripened and so it is sold off to any firm or land. The revenue that is created from the sale of land in this case has actual changes in the value of tax. In order to understand the full potential of land, the land was segregated and thereby by observing the characteristics of land so that the actual price can be given and minimizing the chances of the revenue getting posted in the capital gains (Clough and Roberts 2014). This action can be only be undertaken if the property earlier was not exploited for any business operations. Moana Sand Pty Ltd vs. FC of T 88 ATC 4897 It is a case where the conclusion of the results has given out that any property or land that is bought with the intention of creating profit is not always fruitful to give out the profit as such lands require to pay extra tax keeping in line with the notion that a profit is gained with the help of the sales activity. Crow vs. FC of T 88 ATC 4620 It is a case in which it is seen that a land was bought with the purpose of farming and due to some unavoidable circumstances, the land is divided and sold off so that some income can be gained. The court has given a judgment that the income received from the selling of land is taken as income and therefore tax will be implied over the profit that is received by the proprietor (Griffiths 2015). It is due to this reason that the procedure of sale is conducted in a systematic manner. Mc Curry Anor Vs. FC of T 98 ATC 4487 The owner of the house in this case reconstructs their old house into a new one so that they can sell off the house with the purpose of earning profit. The court has seen such scenario to be a misconduct on the part of the owner and hence instructs the owner of the renovated house to pay out taxes over the profit gained. It is because, the house constructed primarily did not have the intension of making profit (Millar 2014). The purpose of the owner is to make profit by reconstructing the house and therefore, tax is implied on his sales proceeds and revenue. Reference List Clough, M. and Roberts, J., 2014. Commissioner of taxation wins appeal upholding tax assessment issued to.Australian Resources and Energy Law Journal,33(2), p.93. Cooper, G.S., 2016. Implementing BEPS, or Maybe Not-The Australian Experience One Year On. Altshuler, R., Shay, S.E. and Toder, E.J., 2015. Lessons the United States can learn from other countries territorial systems for taxing income of multinational corporations. Edmonds, M., Holle, C. and Hartanti, W., 2015. Alternative assets insights: Super funds-tax impediments to going global.Taxation in Australia,49(7), p.413. Griffiths, J., 2015. Application of the Australian consumer law to government commercial activities. Commercial Law Quarterly: The Journal of the Commercial Law Association of Australia, 29(3), p.3. McCluskey, W.J. and Franzsen, R.C., 2017.Land value taxation: An applied analysis. Routledge. McLaren, J., 2015. The Taxation of Foreign Investment in Australia by Sovereign Wealth Funds: Why Has Australia Not Passed Laws Enshrining the Doctrine of Sovereign Immunity.J. Austl. Tax'n,17, p.53. Millar, R., 2014. Grappling with basic VAT concepts in the Australian GST: the meaning of supply for consideration.World Journal of VAT/GST Law,3(1), pp.1-31. Newman, S., 2016. The new CGT withholding regime: More than meets the eye. Proctor, The, 36(5), p.18. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Vann, R.J. and Cooper, G.S., 2016. Transfer Pricing MoneyThe Chevron Case. Vann, R.J., 2016. Hybrid Entities in Australia: Resource Capital Fund III LP Case. Williams, L., 2017. Risk: Real property changes: Risk management tips for solicitors.LSJ: Law Society of NSW Journal, (30), p.76.

Monday, March 30, 2020

Humanism During The Renaissance Essays (1790 words) - Epistemology

Humanism during the Renaissance During the renaissance, there was a renewed interest in the arts, and the traditional views of society came into question. People began to explore the power of the human mind. A term often used to describe the increasing interest in the powers of the human mind is humanism. Generally, humanism stresses the individual's creative, reasoning, and aesthetic powers. However, during the Renaissance, individual ideas about humanism differed. Writers and philosophers of the Renaissance time period expressed their opinions about human nature and human's roles in the universe through their writings. Pico della Mirandola's "Oration on the dignity of man", which glorifies humanity and praises the human ability to reason, offers the opposing view to Shakespeare's Hamlet and Montaigne's essay "Man's presumption and Littleness" which both suggest that humans are no higher in the universal order of things than any other of God's creatures. Pico begins his essay by informing his readers that he knows where humans stand in the divine order of the world. Pico believes that humans were the last creatures created by God, and that God's purpose, in creating them, was to fulfill his desire for someone to appreciate the great wonders and beauties of his world: When the work was finished, the Craftsman kept wishing that there were someone to ponder the plan of so great a work... therefore... he finally took thought concerning the creation of man. (Mirandola 224) It is also Pico's belief that when Humans were created, they were given qualities both divine and earthly, and could become whatever they chose: We have made thee neither of heaven nor of earth, neither mortal nor immortal, so that with freedom of choice... thou mayest fashion thyself in whatever shape thou shalt prefer. (Mirandola 225) Pico's conclusion about human ranking among the divine order of things was that while some people were almost celestial, others were no better than animals, and that this great variance of character among the human population only served to increase their importance and uniqueness from all other of God's creatures. His essay, which praised human greatness and exalted the powers of humanity, was opposed by more negative views of humanity, as expressed in the works of Montaigne and Shakespeare. Montaigne's essay "Man's presumption and Littleness" belittles the greatness of man so much that he becomes no more than another beast among beasts, possibly even lower than some of God's other creatures. Montaigne cannot imagine why man believes himself so great: Is it possible to imagine anything so ridiculous as that this miserable and puny creature, who is not even master of himself... should call himself master and emperor of the universe, the least part of which is not in his power to understand, much less command? (Montaigne 1808) With this statement, Montaigne not only communicates his disbelief that man is great, but also his doubt that he can obtain any knowledge of the world around him. Montaigne goes to length to point out the faults and failures of humanity. Where Pico takes pains to explain the greatness of man, Montaigne does the same to prove his ?littleness' "Presumption is our natural and original malady." (Montaigne 1810) Speaking of animals and humans, he writes: This defect that hinders communication between them and us, why is it not just as much ours as theirs? ...We do not understand them any more than they do us. By this same reasoning, they may consider us beasts, as we consider them... we must notice the parity there is between us. (Montaigne 1811) In his writing, Montaigne not only suggests our likeness to other creatures, but goes even further, to suggest the superiority that most creatures have to us. We recognize easily enough... how much superiority animals have over us... by making Nature... accompany them and guide them... while us she abandons to chance and fortune... and denies us... the natural resourcefulness of the animals; so that their brutish stupidity surpasses... all that our divine intelligence can do. (Montaigne 1813) In the conclusion of his essay, Montaigne sums up his views about the divine order, and the place that humanity might occupy in that order. If it is true that he alone of all the animals has this freedom of imagination and this unruliness in thought that represents to him what is, what is not, what he wants, the false and the true, it is an advantage that is sold to him very dear...

Saturday, March 7, 2020

Assess individual in health care Essays

Assess individual in health care Essays Assess individual in health care Paper Assess individual in health care Paper UNIT 18 1. 1 Compare and contrast the range and purpose of different forms of assessment. Prior to moving into an organisation all individuals are assessed as are the care providers to ensure that placements can meet and preferences of the individuals. The organisation conducts independent assessments by a qualified key member of the team to assess the needs and preferences of the individual to ensure that the organisation have the facilities and resources to cater for them. The key areas for assessments for needs and preferences would be: EMOTIONAL PHYSICAL SOCIAL LEISURE Key professionals then hold a Care Planning Assessment (CPA) meeting along the individual to discuss the outcomes of assessments. Active support is provided holistically within a role package for all individuals for all aspects of living. This is implemented through means of care plans and structured weekly planners. Before an individual is identified as needing specialist care and support, they must undergo a series of assessments. These assessments may not diagnose  a learning disability, but they do decide whether the individual will receive social care. This explains the types of assessment an individual may undergo, including: Official process or corporate screening procedures Clinical assessments Behavioural assessments Holistic assessments Person Centred Planning (PCP) Comprehensive assessments and care plans Prev Page Next Page View as single page Search TOPICS IN THIS DOCUMENT Assessment, Health care, Healthcare, Management, Nursing care plan, Risk, Risk assessment, Risk management RELATED DOCUMENTS Health care ? Name: ID: Module: Developing Counselling Skills in Health and Social Care Contents Introduction In any health and social care setting, employees at all levels will be required to listen to patients, clients, their friends and relatives expressing their views, concerns and emotions. These can be complex and sometimes difficult interactions; therefore it is 5988 Words | 8 Pages READ FULL DOCUMENT health Social care ? Unit 4222-222 Suport individuals to eat and drink. 222-1 Be able to support individuals to make choices about food and drink. 1. 1 Establish with an individual the food and drink thay wish to consume. 1.2 Encourage the individual to select suitable options for food and drnk. 1. 3 Describe ways to resolve any difficulties or dulemmas about the choice of food and drink. 1. 4 Describe how and when to seek additional guidance 5988 Words | 2 Pages READ FULL DOCUMENT Health Care Communication Communication is ongoing. It can be verbal or nonverbal. In the health field the way nurses communicate with patients will determine how the patient recovers. A patient who feels cared for by his or her nurse is willing to do what the nurse asks because they trusts what she says is true, and will be more willing to participate with treatment. The patient who is distrusting of their nurse will not be compliant or may not take part in self-care. Nurses communicate 5988 Words | 5 Pages READ FULL DOCUMENT suggestions Canada health care ? MGEC34: Economic of Health Care Professor: Michele Campolieti Communication Assignment: Suggestions of Future Development of Canadian Health Care System and Health Insurance Industry Received: March 18th, 2013 There are several economic aspects that policy makers in Canada can learn from the models described in this essay. These economic aspects come from 5988 Words | 3 Pages READ FULL DOCUMENT Assess the Individual in a Health and Social Care Setting Unit 518 Assess the individual in a health and social care setting Compare and contrast the range and purpose of different forms of assessment The assessment process is the back bone to any package of care and it is vital that it is personal and appropriate to the individual concerned. Although studies have found that there is no singular theory or understanding as to what the purpose of assessment 5988 Words | 2 Pages READ FULL DOCUMENT Assess The Individual In A Health And Social Care Setting ? Assess the individual in a health and social care setting 1. Understand assessment processes 1. 1 Compare and contrast the range and purpose of different forms of assessment There are many forms I use to assess an individual’s needs. The first bit of the information comes from Derby City Council, which is called a outcome based support assessment. This is what they use to identify someone’s needs and how much 5988 Words | 4 Pages READ FULL DOCUMENT health and social care ? CU1532 promote equality and inclusion in health, social care or children’s and young people’s settings 1. 1Diversity: Diversity is where no two people are the same, we all have characteristics that make us unique: age, culture; disability (mental, learning, physical), education, ethnicity, gender, language(s) spoken, marital/partnered status, physical appearance, race, religious beliefs, sexual orientation. Equality: Equality mean no matter how different we are 5988 Words | 3 Pages READ FULL DOCUMENT P3 health and social care trends of health and ill health among different social groupings. I will talk about each pattern and trend in its own paragraph, Social class, Gender, Ethnicity, Age and Geographical location. I will talk about the links between these to health issues. I will back these up through the use of evidence such as statistics. I will then conclude what I have found out. Firstly I will talk about each pattern and trend. Social Class Social class helps to 5988 Words

Thursday, February 20, 2020

Portfolio 6 - Lesson Plan Essay Example | Topics and Well Written Essays - 750 words - 1

Portfolio 6 - Lesson Plan - Essay Example self expression is critical for the development of children’s identities and â€Å"sense of self.† Metaphorical thinking is a skill that, if left unused, can atrophy. A key element in the lesson plan is attempts to bolster student reflection on their artistic work; this reflection is an important element for any artistic production and is the step in the learning process which most calls on students to think metaphorically and to simply express their own views and identity. The understanding developed through addressing Component 4 provides the basis for reconstructing or reframing. You suggest how your understanding of the information/substance/content and the issues raised, will influence your future actions. The Sorcerers Apprentice (LApprenti Sorcier) is a symphonic piece composed in 1897 by the French composer, Paul Dukas (1865-1935). Its history reaches back in time to AD150 and stretches to the present day. The composition is a form of program music because it is intended to evoke images in the mind of the listener by musically representing a scene, narrative, image or mood. In this case, the music relates to the poem written by the famous German figure, Goethe (1749-1832), who in turn had based his poem on a story by the Greek, Lucian, written around AD150. The story and music were popularized in 1940 by the Walt Disney film Fantasia (a set of animated short stories based on classical music). In the Disney version, Mickey Mouse plays the sorcerer’s apprentice. This segment of the film was so popular that it was repeated in the remake of the film in 2000. The story differs in each account but the contemporary theme of the unwitting person unleashing powers beyond their control appears in many other stories including Faust, Frankenstein and Golem - that have in turn spawned a whole range of variations in films and computer games - and fairy tales such as The Master and his Pupil. Dukas’ music is richly textured with musical themes and motifs

Tuesday, February 4, 2020

Critically Evaluate Why 'Organisational Studies' Are Important In Essay

Critically Evaluate Why 'Organisational Studies' Are Important In Contemporary Business' OR Why Do We Study Behaviour In Business - Essay Example Discussion Organizational behaviour is important because it aims at focusing its attention on the employees of the organization from a humanistic point of view. It addresses the concerns of fulfilling the needs of the employees so as to generate motivation among the workforce. The implementation of organizational behaviour stools in the business also works towards achieving the organization’s objectives. This is done by integrating the objectives of the employees and the organization so as to create a synergy which makes it easier to achieve both the objectives simultaneously. The organizational behaviour is used to analyze an employee’s behaviour with respect to his psychological frame of mind as well as the social and cultural factors. The analysis is done into study and focus on the human behaviour issues in individuals, groups as well as the organization as a whole. There are different types of organizational behaviour models which are described as follows: Autocrat ic: The autocratic model is based on the power being held within the managerial orientation of the authority. This model was prevalent during the Industrial Revolution. The management is taken as the final authority and employees are supposed to follow the orders of the management. There are rigid control systems in the organization and there is little scope of individuality. The disadvantage of this model is that it incurs high cost in the human aspects; the performances are lower than in other models and so are the remunerations. There tends to be unfair practices and exploitation in the existence of this model. Though this is a harsh model, with the people in power... This report stresses that there is much significance of organizational behaviour studies in today’s corporate world. In today’s corporate world, organizations are beginning to implement organizational behaviour as an n intricate part of training and development processes. They are taking organizational behaviour as an important tool for optimally utilizing an employee’s personality and adaptability by successfully motivating the employee and channelizing his behaviour towards achieving better performance for the individual employee as well as the organization. This paper makes a conclusion that the study of organizational behaviour helps the company to manage the diversity of their work force i.e. they find it easier to integrate a heterogeneous group of people into their workforce by understanding and balancing the different behaviour and expectations of people from different geographic areas, race, sexual orientation, age, religion, education as well as different behaving and communicating styles. The implementation of organizational behaviour in the business helps improve the interpersonal dynamics within the employees, and helps to achieve higher levels of competency and creativity because the needs of the employees are understood and fulfilled within the organization. The managers develop a good understanding of the way the human behaviour works and thus they can control and influence their behaviour so as to match the required standards of the organization for meeting the organizational goals.

Monday, January 27, 2020

Housing, Economic Growth and Poverty: A Literature Review

Housing, Economic Growth and Poverty: A Literature Review Abstract This paper reviews literature on the relationship between housing finance, economic growth and poverty.   While it is evident that housing construction creates jobs, the review reveals that there is a need for more research to determine the long-term economic benefits of housing and whether housing finance in particular can be an effective tool in eradicating poverty.   The limited evidence is due in part to limits in data and the need to utilize robust econometric techniques to determine the direction of causality in these relationships (i.e. does increased economic growth lead to increased demand for housing and hence housing construction and finance or does housing construction and finance lead to increased economic growth and lower poverty).   Though little direct evidence was found, the financial deepening literature suggests that as housing finance deepens financial markets, it may play a role in poverty alleviation.   This relationship should be investigated further. 1. Introduction While the focus of this review is to summarize empirical evidence regarding the relationship between housing, economic growth and poverty, there is considerable stylized and anecdotal evidence that makes a case for housing as a prescription for poverty.   This literature is extensive although recent books on eradicating poverty in the developing world say very little explicitly about the role of housing.   The End of Poverty by Jeffrey Sachs (2011), states that most would accept that fact that schools, clinics, roads, electricity, ports, soil nutrients, clean drinking water; and the like are the basic necessities for a life of dignity and health, as well as for economic productivity.   Sachs goes on to delineate the strategy for ending extreme poverty by 2025.   While he mentions key investments in people and in infrastructure, he does not explicitly mention housing.   The same can be said of Banerjee and Duflo (2011) and Karlan and Appel (2011).   Perhaps there is an und erlying assumption that housing is necessary.   Perhaps, housing is considered part of the infrastructure that they refer to. Or, perhaps the underlying belief is that economic growth will lead to better housing conditions. At any rate, a specific consideration of the impact of housing on poverty is not given in these recent books on the subject of eradicating poverty in this millennium.   This is representative of what was discovered upon reviewing the empirical literature on this issue. Some authors assert that housing loans and finance are needed but do not provide economic analysis to back this claim.   For example, Bunnarith (2004) in discussing national housing policy in Cambodia asserts that â€Å"housing is needed so that people can have a safe and secure environment.†Ã‚   There is no discussion in his policy paper of the true economic impact of housing construction or finance on economic growth or poverty reduction.   Similarly, Habitat for Humanity specifically acknowledges that housing is necessary to eradicate poverty.   In ‘Consequences of Poverty Housing,’ Habitat for Humanity asserts that the lack of suitable housing creates disadvantages at many levels.   It is seen as interfering with a household’s ability to break out of poverty because so much of the household’s time and money is spent on house maintenance and repairs and not on food, health, education and income generation.   Due to a lack of suitable housing, there is less efficiency arising from illnesses, inability to educate children and an inability to provide a safe and secure environment for economic endeavors.   These are testable implications but little has been done to document these losses empirically, likely due to data limitations.   Some evidence is found and listed in the education section. While there is quite a bit of literature on the interactions between GDP and housing investment, there is surprisingly little evidence documenting the relationship between housing, economic growth and poverty.   One reason for the limited evidence is limitations in quantity of data in developing countries, especially the poorest ones, Hull (2009).   A second reason for the limited evidence is that it is difficult to determine the direction of causality between economic growth and housing.   Ã‚  There is a need to use general equilibrium models which are not easily tested with the available data in the developing countries.   Data limitations are particularly severe when trying to test these relationships in the poorest of the developing countries.   Finally, macroeconomics and housing finance were not studied in depth in economic literature prior to the 1980s, even for the U.S.   Ã‚  When studies were done they typically looked at housing demand as a function of income and growth not the impact of housing on economic growth, see Leung (2004).   Even if where there is analysis of housing finance in developed countries, it may be difficult to make direct inferences about relationships between housing and economic growth in developing countries using those results because so many other factors are at work including financial sector development, government involvement and types of housing. With these limitations in mind, there is some information that may be useful in analyzing the impact of housing finance on economic growth, job creation and poverty.   The impact of housing on economic growth, in developed and some developing markets is highlighted in the next section.   Next, there is a review of the impact of housing on job growth.   The third section reviews what is known about the impact of housing and housing finance on job creation.   Section four reviews the impact of housing finance on poverty.   Some inferences in that section are based on studies of financial market development on poverty.   Section five examines potential social and revenue consequences of housing.   Finally there is a summary of findings in section six. 2. Housing and Economic Impact Housing and Economic Growth: Hongyu, Park and Siqi (2002) recognize the causality dilemma when studying housing investment and economic growth.   They use Granger causality tests to study the case of China from 1981 – 2000.   This study does not address the poverty impact it just studies housing and economic growth.   The authors find that compared to non-housing investment, housing investment has a stronger short-run effect on economic growth.   They also find that housing investment has a long run impact on economic growth but not on non-housing investment.   On the other hand, economic growth has a long run impact on both housing and non-housing investment.   These findings suggest that housing is important in explaining only short-term economic cycles in economic growth. Chen and Zhu (2008) also study the long- and short- run relationship between housing investment and economic growth in China.   The authors look at panel data from 1999 through 2007.   They use robust econometric tests to examine Granger causality of the relationship and find that the relationship is bidirectional in both short – and long- run.   In other words, in China during this period, housing investment impacted economic growth and vice versa.   It will be interesting to see if this result holds over a longer period where more economic cycles are included in the data.   Interestingly, the relationship is different depending on which provinces are analyzed.   The eastern provinces show bidirectional causality like the overall results but results for other provinces indicate that GDP granger causes housing investment but not vice versa. In addition to the empirical analysis of the relationship between housing and economic growth, there are some estimates of multiplier effects associated with construction in developing countries.   For example, Uy (2006) cites that for every 1 peso spent on housing activities in the Philippines, an additional 16.61 pesos is contributed to the GDP.   In Argentina, Freire, et. al (2006) estimate that a 1,000,000 peso investment in construction leads to 1.8 times that amount in demand.   In 1995, a United Nations study indicated that in most developing countries construction of low- income housing is labor intensive and therefore housing construction has a high multiplier effect of between 2 and 3 times the initial investment.   This arises due to the large infrastructure investment (roads, utilities, water, etc.) required in housing development in those countries.   .   In comparison, The National Association of Realtor’s model suggests that the multiplier for home sales in the U.S. is between 1.34 and 1.62. Erbas and Nothaft (2002) study a sample of MENA (Middle Eastern and North African) countries.   Using parameters from the U.S. they simulate the impact that improved home mortgage availability would have on housing markets and economic growth in these countries.   They find that mortgage market reforms would increase housing units built by 10% with a 600 basis point decline in mortgage interest rates.   The impact that the increased mortgage accessibility and housing would have on economic growth is not significant however.   That is because they find, like other studies, that increased investment in housing â€Å"crowds out† investment in other sectors.   The impact on overall growth will be greater if this housing finance helps to improve small business credit. Housing Finance and Affordability Dübel (2007) proposes a model where housing prices are determined by rents, R, growth, g, and the opportunity cost of capital, k, where P = R/(k g).   The role of housing finance in this model is to reduce the cost of capital.   As that cost is lowered, housing prices fall and affordability of housing increases. Housing and Savings Buckley (1996) cites several reasons that mortgage market development can improve household savings.   First, the return to housing will likely provide positive returns especially in light of rapid urbanization in developing countries.   Second, housing provides the most secure collateral against market fluctuations and a positive yield over the long-run.   Third, housing prices are less volatile than other asset prices.   Fourth, the availability of housing improves labor mobility and therefore employment potential.   Finally, the availability of affordable housing finance may lead to increased savings as potential homeowners save to make the required down payment and to maintain their asset.   While many of the work in this area suggests that there should be benefits to overall savings and investment arising from increased access to affordable housing, the literature does not appear to have documented these benefits empirically.   This is an area rich for further exploration. 3. Housing and Job Creation The Case of the United States Wardrip, Williams and Hague (2011) review the literature on the role of affordable housing in particular, in creating jobs and stimulating local economic development in the U.S.   They find that the development of affordable housing increases spending and employment in the surrounding economy.   There are several models used in the housing literature that use â€Å"inputs† such as information on the purchase and production of goods and services for hundreds of U.S. industry sectors, the type and number of businesses in a given community, and a measure of the spending associated with a given program.   Given these inputs, the models â€Å"output† the level of economic activity expected for a given level of housing investment.   For example, the National Association of Home Builders uses a proprietary model to estimate the impact of building 100 new low-income housing tax credit developments for families.   The model predicts that the investment will, on average, lead to the creation of 80 new jobs from the direct and indirect effects of construction and 42 jobs supported by the induced effects of increased spending.   In the long-term, building these units also leads to 30 new jobs that support on-going consumer activity of the new residents.   Market-rate apartment housing will create a similar amount of jobs with just a couple of additional jobs (32) supported by households occupying the new homes.   Of course the models are dependent on the productivity of investment within the community and would likely look very different across countries being considered.   It will depend significantly on the amount of skilled labor available for the construction work since 70% of the jobs created as a direct or indirect result of the new construction, are in fact construction jobs. Rural vs. Urban In support of the findings above, in considering the impact of housing development on a rural community’s economy, the Housing Assistance Council states that housing construction and rehabilitation have a high ratio (62.3%) of value-added to gross outlays.   This means that a large percentage of the outlay for housing construction is available to create wages and salaries, and stimulate job growth in rural economies in the U.S.   The document does not compare the ratio for rural communities with that in urban communities.   This is an important distinction since most of the growth in developing countries centers around urban areas.  Ã‚   Quigley (2008) suggests that results on the relationships between investment and economic growth may be dependent on whether that investment is rural or urban.   The author finds that urbanization promotes productivity due to increases in specialization, centralization of knowledge, complementarities in production and economies of scale and scope.   If this is true, an investment in an urban center may produce greater economic growth than that same investment in a rural area.   This will be an important factor in directing housing policy and finance. Housing and Jobs in Emerging Markets In emerging markets there is some data on job creation as well as the previously cited multiplier effects associated with construction.   For example, in Argentina, Freire, Hassler, et. al (2006) estimate that a 1,000,000 peso investment in construction creates some 40 jobs directly and 20 jobs indirectly from services and related industries.   Tipple (1994) cites numerous studies that find multiplier effects from housing investment.   For example, the National Building Organization in India estimates that a $1,000,000 investment in building construction leads to 600 on-site jobs and 1,000 indirect jobs.   The construction process may stimulate economic growth through backward linkages (e.g. processing building materials) and forward linkages during and after the construction process (e.g. restaurants, repair shops and small scale manufacturing).   However, according to Erbas and Nothaft (2002), housing construction in some developing countries is actually quite capital intensive and reliant on imported materials; as a result only a small percentage of the labor force of these developing countries is employed in construction.   In addition to the construction related jobs, Dübel (2007) finds a positive correlation between financial and real estate related services and the housing to GDP ratio.   Specifically, during the property market upturn in Hong Kong in the 1980s and early 1990s, a doubling of the housing market share of GDP led the share of financial, insurance, real estate and business services to triple from 6.5% to 16.3% of GDP.   Other service sectors, including community, social and personal services also grew, likely as a result of indirect inputs to construction activity as well as increased tax revenues.   4. Housing and Its Impact on Poverty The literature on the relationship between housing and poverty is much smaller than that on housing and economic growth.   Hull (2009) notes there are significant data limitations especially on headcount poverty and labor market outcomes.   These data limitations make testing difficult.   There is a particular need for data in sub-Saharan Africa.   Some findings can be noted and they suggest that all housing investment is not created equal when it comes to addressing poverty.   Some of these studies are highlighted here. Gutierrez et al. (2007) find strong evidence that the sectoral pattern of growth and its employment and productivity-intensities matter for poverty reduction. While employment-intensive growth in the secondary sector (manufacturing, construction, mining and utilities) is correlated with poverty reduction, employment-intensive growth in agriculture is correlated with increases in the poverty headcount.   By extension, if housing creates growth in manufacturing, construction, mining and utilities, it may be effective in reducing poverty.   Similarly, Hull (2009) finds the construction sector is relatively productive but not in all countries.   That is, construction reduces measures of poverty in some but not all countries. Erbas and Nothaft (2002) find that low income housing has a lower import component in production and also higher labor intensity.   This implies that construction of low income housing will lead to greater employment and growth than the construction of middle or high income housing.   Construction of low income housing can effectively improve the living standards of the poorer segments of the population in two ways – by creation of jobs and by creation of suitable housing. Tipple (1994) reviews the literature on the links between employment and housing development and shows that investment in shelter is very effective for promoting employment, especially among lower-income groups; some of the benefits to the economy tend to be inversely proportional to housing cost meaning that low cost housing is more beneficial to the economy.   The informal sector and small-scale enterprises tend to outperform the formal sector and larger enterprises. Housing Policy and Poverty in Developing Countries As housing finance policy is considered, the housing programs and policies of local governments must be accounted for in order to assess the potential effectiveness of housing finance in different countries.   For example, Malpezzi and Sa-Aadu (1996) review contemporary African housing markets and policies.   They find that resource allocation in these countries was quite different than their intended objectives.   These policies have discouraged housing investment and have been both inequitable and distortional.   The authors suggest that privatization of housing investment is more efficient and the African governments need to â€Å"disengage.†Ã‚   Taking the example of the U.S., direct government housing production has been less efficient than private sector tax incentives in developing affordable housing [see Erbas and Nothaft (2002)]. Researchers and policymakers have noted that the housing finance systems in some countries have not been effective in reaching the low income segments of the population.   For example, Moss (2004) states that in South Africa the housing finance system has had little impact on the low-income segment of the population.   Specifically, â€Å"attempts to expand credit into this market through micro-loans have been characterized by initiatives that have yet to demonstrate some form of success.†   The financial sector in South Africa consists of many banks, a number of specialized finance companies and a large number of the so-called alternative lenders.   Future studies should investigate which of these alternatives is likely to have success in reaching the lower income segments of the population.   According to Moss (2004), housing finance has also not been very successful in Nigeria where the gap between income and shelter cost is very wide and has basically eliminated the low income earners from the housing market.   Similarly, Rahman (2009) states that the lack of available and accessible housing finance has been identified by the Government of Bangladesh as one of the important hurdles in improving housing conditions for middle- and lower-income households. Although several potential sources of housing finance for mid- and high-income consumers exist, most of the low-income families’ needs are still unmet. Housing Finance in Developing Markets While there are differences in how housing finance occurs across developing countries, there are some similarities and shared concerns.   The degree to which a country’s banks invest in mortgage lending is relatively low in developing countries when compared to developed countries.   For example, Rahman (2009) cites that in Bangladesh, 4% of banking sector assets are in housing.   In many countries there are state funded and/or sponsored housing finance institutions with government guarantees.   However, there may be allocation problems in that loans are allocated based on politics and not on financials and the granting process can be long and inefficient.   There are not as many types of mortgage instruments and in fact many countries are just beginning to grant fixed-rate mortgages which eliminate interest rate risk for the borrower.   The maturity of mortgage loans tends to be shorter in developing countries – 10 years is the maximum term for some mortgag es in Bangladesh.   In addition to state sponsored financial institutions and banks, home finance is offered by micro finance institutions.   In Bangladesh, one such institution offers these loans for a term of 10 years without collateral.   Although there is no collateral, the borrower must obtain title to the land and must sign a pledge to repay and obtain a group pledge to repay the loan if he or she fails to do so.   These programs tend to rely on a borrowers track record, group pressure and mutual support to control credit risk.   Moss (2004) finds similarities in housing finance in South Africa and to a lesser extent, Nigeria, Ghana and Tanzania.   In most of these countries, anecdotal evidence suggests that the supply of housing finance is much less than the demand and that the institutional structures have not provided sufficient access to housing for the poor. Housing, Financial Deepening and Poverty: One segment of housing finance is the secondary mortgage market and the creation of mortgage instruments or bonds.   While there has not been research on the development of mortgage markets and poverty specifically, the development of those markets can be viewed as part of an overall financial deepening of the capital markets in these developing countries.   Financial deepening has been studied and it may serve as a proxy for the development of secondary mortgage markets to the extent that they occur simultaneously.   At any rate, the development of a secondary mortgage market would be consistent with increasing the breadth and depth of the capital market.   Therefore, a review of the relationship between financial deepening and poverty may tell something about the potential impact of mortgage market development and poverty.   Consistent with this view, Malpezzi (1999) suggests that much of the world is shifting from a housing finance perspective, where special circuits are used to mobilize short-term household deposits for long-term mortgages, to a perspective where housing finance is integrated with broader capital markets. Buckley and Madhusudhan (1984) test a model of the relationship between housing investment and GDP, anticipated inflation, changes in inflation and the extent of capital deepening across several developing and transition countries.   They find that, holding all else constant countries with deeper financial markets invest relatively more in housing.   Singh and Huang (2011) analyze data from sub-Saharan Africa between 1992 and 2006.   They find that financial deepening (as measured in part by credit to the private sector as a percent of GDP) is associated with less poverty and income disparities in SSA countries and that this is most important in early stages of financial development.   Stronger property rights strengthen this relationship.   Finally, Beck, Demirguc-Kunt and Levine (2004) examine a broad cross country sample of 58 developing countries and find that financial development (as measured by the ratio of financial intermediation to the private section to GDP) reduces income inequality by disproportionately raising the incomes of the poor. Impact of Financial Deepening on the Base of the Pyramid and Absolute Poor Singh & Huang (2011) look at different definitions of poverty and examine the impact of financial deepening on them.   The measures of poverty include, the headcount index which measures the percentage of the population living with per capita consumption or income below the poverty line, defined as US$1 a day.   Another measure is the poverty gap which takes into account the distance of the poor from the poverty line.   A third measure is the income of the poorest quintile or average per capita income of the poorest 20 percent of the population.   Using each of these measures of poverty and a sample of SSA countries, the authors find that poverty is inversely related to financial deepening.   The authors also look at the Gini coefficient which is derived from the Lorenz curve.   Larger values of this coefficient indicated greater income inequality.   For this variable the relationship between poverty and financial deepening is insignificant.   In other words, financia l deepening reduces absolute levels of poverty but does not impact income inequality in a significant manner in this sample of SSA countries.   This suggests that various definitions should be examined to gain further insight into the relationship between housing and poverty and to capture the impact on the absolute poor. 5.   Housing Finance and Revenue and Social Consequences Government Revenue Links to Housing Wardrip, Williams and Hauge (2011) itemize revenues from housing development in the U.S.   Some lessons can be learned from this data.   Revenue sources during the construction phase include sales taxes on building materials, corporate taxes on builders’ profits, income taxes on construction workers, and fees for zoning, inspections, and the like.   These estimates presume that the building materials are purchased locally, to the extent the materials are brought in from elsewhere, revenues will of course be lower.   This is something that will impact housing construction in IDA countries.   Revenues in the model depend on local tax structures, construction costs, development fees and whether the local mix of industries is conducive to capturing construction-related activity.   For example, Hangen and Northrup (2010) analyze the effects of developing and rehabilitating 582 affordable homes in Rhode Island in 2007 and 2008 with $25 million in housing bonds.   They estimate that the subsequent income, corporate and sales taxes and fees associated with the total economic activity increased state revenues by roughly $16.7 million during the development period.   In an analysis of a proposed Pennsylvania state housing trust fund, Econsult (2009) finds that for every $1 million in proposed spending, the state stands to gain $82,000 in revenue from the construction of single family homes; these revenues would be higher if the $1 million were spent on affordable multifamily housing. In addition to immediate fiscal benefits, housing construction also provides on-going benefits to the locality.  Ã‚   On-going revenue sources include residential property taxes, property taxes from the businesses supported by the residents, and utility user fees.   A residential development has a net positive fiscal impact only if taxes exceed the cost of providing services to the residents.   The evidence regarding the net effect of affordable housing is inconclusive.   However, there is evidence to suggest that market-rate housing provides net positive fiscal impact (National Association of Home Builders, 2009). Political Stability and Housing There is a presumption that housing improves political stability.   So far, no evidence has been found to indicate that this is true although it is a stylized fact.   Provision of housing is international law.   Sachs (2011) reminds us that it’s a right granted in the U.N. Universal Declaration of Human Rights as follows: Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care †¦ There may be indirect support to the extent that there has been evidence to indicate that housing improves education and education is believed to improve political stability (see evidence in next section).   The relationship between political stability and housing may go in the other direction.   In other words, political instability can affect the housing market.   According to Tu and Bao (2009), instability may weaken investor’s beliefs in property rights, putting the investors in fear that part of the investment may be lost due to poor protection.   Therefore, investors may pay less for the property rights when facing political uncertainty.   Their study uses 10 years of data from Hong Kong and Singapore where there were differences in political scenarios but similar land lease structures and property cycles.   The empirical evidence supports the idea that political instability lowers property rights premiums. Education and Housing To the extent that housing improves homeowner’s borrowing capacity, housing finance could lead to more investment in human capital.   Since investment in human capital may require an individual to borrow money, and borrowing money is costly, to the extent that housing finance lowers the cost of borrowing, it should lead to larger investments in human capital.   Many authors [starting with Becker (1975) and Atkinson (1975)] studied the link between investment in human capital and wealth distribution.   An implication of these models is that income inequality will decrease as access to finance improves. Some studies have documented a link between housing and education.   To the extent that housing finance improves housing affordability for the poor, housing finance may improve education opportunities for the poor.   Jacoby (1994) finds that lack of access to credit perpetuates poverty in Peru because poor households can’t afford to provide their children with appropriate education.   Jacoby and Skoufias (1997) find that without access to finance, shocks to income cause poor families to discontinue schooling for children.   Housing provides an asset that can be used to smooth shocks to income. If housing indeed improves education opportunities for children of the poor then by extension housing will improve political stability.   Sachs (2011) in explaining why governments should provide education, quotes Adam Smith who said, â€Å"An instructed and intelligent people †¦ are more disposed to examine, and more capable of seeing through, the interested complaints of faction and seditiontherefore, the whole society is at risk when any segment of society is poorly educated.†Ã‚   6. Summary A review of the literature pertaining to housing, economic growth and poverty reveals that much more research is needed in order to determine the true economic benefits of housing and whether housing finance in particular can be an effective tool in eradicating poverty.   The paucity of evidence is due in part to limits in data and the need to utilize robust econometric techniques to test for the direction of the causality in these relationships.   In other words, more research needs to explore whether housing construction leads to economic growth or economic growth leads to increased demand for housing and by extension housing finance.   Although there is little direct documentation that housing finance improves economic standing or living standards of the poor, some inferences can be made from the related literature.   The most promising evidence is found in the financial deepening literature where it has been shown that improvements in financial markets are associated with reducing absolute levels of poverty.   To the extent that financial deepening improves with the development of mortgage markets, then housing finance may also be effective in reducing poverty.   In addition, there appears to be solid evidence that housing construction produces jobs – directly and indirectly through the supporting service industries.   Housing is also shown to improve prospects for education and thus may reduce income inequality.   Evidence indicates that there is no one size fits all relationship between housing, economic growth and poverty.   Although evidence shows that housing investment impacts economic growth, that relationship varies within countries and over time.   While not explored in depth in this review, there are some concerns regarding the impact of housing on economic development and poverty.   For example, due to considerable transactions costs, some suggest that housing may reduce job mobility.   In addition, while housing construction may create construction related jobs, there is a question as to whether that just crowds out investment in other sectors of the economy.   Housing finance while improving access to housing, may also increase opportunities for speculation and may lead to large booms and busts and housing cycles that may negatively impact the economy in the longer run. These and other concerns should be explored further to determine their significance. References Atkinson, A. B., 1974, The Economics of Inequality (Oxford: Clarendon Press). Banerjee, Abhijit and E. Duflo, 2011,   Poor Economics: A Radical Rethinking of the Way to Fight Global Poverty, (Public Affairs, New York). Becker, G. S., 1975, Human Capital, NBER and Columbia University Press, New York. Buckley, Robert, 1996, Housing Finance in Developing Countries, (McMillan, London). Buckley, R. and R. Madhusudhan, 1984, The Macroeconomics of Housing’s Role in the Economy: An International Analysis, Presented to the American Real Estate and Urban Economics Association. Bunnarith, M., 2004, Between Poverty Reduction Strategy and National Housing Policy, National University of Singapore Working Paper. Chen, J. and A. Zhu, 2008, The Relationship Between Housing Investment and Economic Growth in China: A Panel Analysis Using Quarterly Provincial Data, China National Social Science Foundation Working Paper. Dübel, Hans-Joachim, 2007, Does Housing Finance Promote Economic and Social Development in Emerging Markets?, Housing Finance Impact Study for International Finance Corporation. Econsult Corporation, 2009, Potential Economic and Fiscal Impacts of a Pennsylvania Housing Trust Fund, The Housing Alliance of Pennsylvania. Erbas, S. and F. Nothaft, 2002, The Role of Affordable Mortgages in Improving Living Standards and Stimulating Growth: A Survey of Selected MENA Countries, IMF Working Paper. Freire, Mila, M. Gautier and O. Hassler, 2006, Review of Argentina’s Housing Sector: Options for Affordable Housing Policy, World Bank Working Paper. Guitierrez, C., et. al., 2007, Does Employment Generation Really Matter for Poverty Reduction?, World Bank Policy Research Working Paper No. 4432, World Bank, Washington, DC. Habitat for Humanity, Consequences of Poverty Housing. Hangen, Eric, and J. Northrup, 2010, Building Homes Rhode Island: An Analysis of Economic Impacts, Housing Works RI. Hongyu, Liu, Y. Park and Z. Siqi, 2002, The Interaction between Housing Investment and Economic Growth in China, International Real Estate Review, 5: 1, p. 40 – 60. Housing Assistance Council, 1998, The Effects of Housing Development on a Rural Community’s Economy. Hull, Katy, 2009, Understanding the Relationship Between Economic Growth, Employment and Poverty Reduction, OECD. Jacoby, Hanan, 1994, Borrowing Constraints and Progress through School: Evidence from Peru, Review of Economics and Statistics, Vol. 76, 151-160. Jacoby, Hanan and E. Skoufias, 1997, Risk, Financial Markets, and Human Capital, Review of Economic Studies, Vol 64, 311-335. Karlan, Dean and J. Appel, 2011, More Than Good Intentions: How a New Economics is Helping to Solve Global Poverty, (Dutton, New York). Leung, C., 2004, Macroeconomics and Housing: A Review of the Literature, Journal of Housing Economics, 13: p. 249-267. Malpezzi, Stephen, 1999, Economic Analysis of Housing Markets in Developing and Transition Economies, Urbanization in Transforming Economies, p. 1791-1864. Malpezzi, Stephen and J. Sa-Aadu, 1996, What Have African Housing Policies Wrought?, Real Estate Economics, Vol. 24:2, p. 133-160. Moss, Vuyisani, 2004, Preview of Housing Finance Systems in Four Different African Countries: South Africa, Nigeria, Ghana and Tanzania, Centre for Affordable Housing Finance in Africa. National Association of Home Builders, 2009, The Local Impact of Home Building in a Typical Metro Area: Income, Jobs and Taxes Generated. Washington, DC. Quigley, John, 2008, Urbanization, Agglomeration and Economic Development, Commission on Growth and Development, Working Paper No. 19. Rahman, Khandaker, 2009, Development of Housing Finance and its Impact on Socio-Economic Uplift in the Emerging Economy in Bangladesh, IFC Bulletin No. 31. Sachs, Jeffrey, 2005, The End of Poverty: Economic Possibilities for Our Time, (The Penguin Press, New York). Singh, Raju and Y. Huang, 2011, Financial Deepening and Property Rights: Evidence from Sub-Saharan Africa, IMF Working Paper No. 11/196. Tipple, A. Graham, 1994, Employment from Housing: A Resource for Rapidly Growing Urban Populations, Cities 11, No. 6, p. 373. Tu, Y. and H. Bao, 2009, Property Rights and Housing Value: The Impacts of Political Instability, Real Estate Economics, 37:2, p. 235 257. United Nations, 1995, Shelter Provision. Uy, Willie, 2006, Medium-Rise Housing: The Philippine Experience, Presentation Paper for the 5th Asian Forum. Wardrip, Keith, L. Williams and S. Hague, 2011, The Role of Affordable Housing in Creating Jobs and Stimulating Local Economic Development: A Review of the Literature, Center for Housing Policy. Is Prostitution a Victimless Crime? Essay Is Prostitution a Victimless Crime? Essay Prostitution, as described by the Merriam-Websters Dictionary (1997), is the selling of sexual favors for money or the devoting of oneself or ones talent to an unworthy cause (p. 589). In another frame of reference, prostitution has been called a victimless crime. What exactly is a victimless crime? Wests Encyclopedia of American defines it as: crime where there is no apparent victim and no apparent pain or injury. This class of crime usually involves only consenting adults in activities such as prostitution, sodomy, and gambling where the acts are not public, no one is harmed, and no one complains of the activities (2008). This classic definition of these types of crime implies there is not any victim of the criminal behavior who experiences harm. From a theoretical perspective, conflict theorists may hold that victimless crimes are established as a type of social control over morality by politically powerful people or groups who find them offensive or undesirable while functional theorists may hold that social needs, not societal power, are the underlying condition of labeling victimless behaviors as criminal (Greek, C.E., 2005). Why are some consensual acts considered illegal while others are not? McWilliams (1996) asserts consensual activities prohibitions and restrictions have their basis in religion while ODonnell (2000) in addressing the price of victimless crime laws, proposes those crime laws are a form of morality control and religious persecution that uphold the opinions of the law-controlling majority with regards to race, ethnicity and political stances. The issue in victimless crimes is that society has created laws to prohibit certain types of conduct considered to be against the public interest and when supposed victims freely consent to be the victim in one of these crimes; the question is whether the state should make an exception from the law for the situation. For the purpose of this paper, prostitution and the issues of concern in the legalization of this victimless crime is explored. Upon examining prostitution as a victimless crime, it seems evident there are victims at some level but most of the harm seems to be self-inflicted. Looking at the puzzle of the involved behaviors, having sex and asking for money, each by themselves are perfectly legal. Having sex with someone, even an unknown person is legal, and asking for money is legal but, when the two behaviors are linked into one single instance, a criminal act results. The two separate legal behaviors cannot constitute an illegal behavior for if no person is harmed, or if harm occurs by informed consent of the willing parties, how can it be considered a criminal act? One arguable stance presented is that consensual acts are not without risk and when adults consent to take part in the acts, why should the resulting action be deemed criminal by legal social rules? What kinds of problems can the law solve and what kind of problems does the law create? Among the many proponents of de-criminalizing victimless crimes the concept of unconstitutionality is consistently cited (Hardaway, 2000; McWilliams, 1998; ODonnell, 2000; National Platform of the Libertarian Party, 2002). A prominent vocal critic of criminalizing these termed victimless crimes, such as prostitution, is Robert Hardaway. Hardaway is a professor of Law at the University of Denvers School of Law who has written and co-written numerous texts and articles on legal and community interest matters. Hardaways 2003 book, No Price Too High: Victimless Crimes and the Ninth Amendment, as cited by Cox in a 2004 review, presents a powerful and strongly-argued perspective which argues the criminalization of victimless crimes violate the Ninth Amendment to the United States Constitution (2004). Cox notes the criminalization of these crimes as well as amount of money it takes to enforce the laws are unsound policies according to Hardaway. Although, in the case of drugs, crime against property and person are related to drug use, Hardaway, per Cox (2004), attributes the harm of drug use to the laws rather than the use of drugs themselves. According to Cox, Hardaway uses the example of Prohibition to explain the supply and demand concept of the argument stating: crime and violence do not emanate from some physiological effect of the drug, but the drug laws themselves and with the decriminalization of drugs, neighborhood drug dealers would be put out of business effectively breaking the business-end of organized crime (105). Hardaway further posits, according to Cox, legalizing personal vices is justified by a considered weighing of the costs and consequences of criminalization (30), (2004). ProCon.org has a website which addresses the issue of whether or not prostitution should be legalized and many statements were provided on this website of both the pro and con sides of the issue: No persons human or civil rights should be violated on the basis of their trade, occupation, work, calling, or profession [Prostitution Education Network, 1996]; prostitution violates the right to physical and moral integrityà ¢Ã¢â€š ¬Ã‚ ¦violates the prohibition of torture and of cruel, inhuman or degrading treatment.. [Hoffman, C., 1997]; à ¢Ã¢â€š ¬Ã‚ ¦prostitution laws areà ¢Ã¢â€š ¬Ã‚ ¦a violation of the right of individual privacy because they impose penal sanctions for the private sexual conduct of consenting adultsà ¢Ã¢â€š ¬Ã‚ ¦ [American Civil Liberties Union, 2007]; à ¢Ã¢â€š ¬Ã‚ ¦few activities are as brutal and damaging to people as prostitutionà ¢Ã¢â€š ¬Ã‚ ¦ [U.S. Department of State, 2004] (ProCon, 2009). Of all opposition members, the most prominent is Melissa Farley, a research and clinical psychologist at the San Francisco non-profit organization, Prostitution Research and Education. Farley has written numerous peer-reviewed articles on the subject (Farley, M., 2006). Farleys numerous research articles provide a well-rounded look at the subject matter of prostitution, the sex industry, exploitation of women, as well as the myriad of troubling issues arising from when men purchase women in prostitution. In the 2006 article, Prostitution, Trafficking, and Cultural Amnesia: What We Must Not Know in Order to Keep the Business of Sexual Exploitation Running Smoothly, Farley posits prostitution is sexual violence that results in massive economic profit for some of its perpetrators and is a much like slavery in that it is a lucrative form of oppression (p. 102). Farley goes further to remark on prostitutions legal status (legal, illegal, zoned, or decriminalized) or the location of the ac tivity (strip club, massage parlor, street, and escort/home/hotel) the danger to women is still tremendous (p. 103). Farleys discussion on the peer-reviewed literature which documents the violence so prevalent in prostitution and states: Violence is commonplace in prostitution whether it is legal or illegal (p. 106). Citing a Canadian commission on prostitution and pornography which reported the death rate of women in prostitution as forty times higher than that of the general population and a 2001 Vancouver prostitution research study by Cler-Cunningham and Christensen which reported a thirty-six percent incident of attempted murder, Farley contends prostitution can be lethal (p. 107). Farleys detailed look at legalized and illegal prostitution can impact the perception of the sex industry as a whole. However, within the United States Constitutions first ten amendments, also known as the Bill of Rights, are provisions which may present a strong argument for abolishing criminalizing prostitution and other victimless crimes. The First, Fourth, Fifth, and Ninth Amendments are of particular interest in this dialogue of supporting the decriminalization of prostitution. Although victimless crimes such as prostitution are not specifically addressed in the Constitution there seems to be an arguable position that victimless crime laws violate First Amendment restrictions against laws respecting an establishment of religion especially since religious and moral values seem to provide the foundation for many of the laws. The Fourth Amendments provisions on search and seizure seems to be violated by such devices as warrantless search and seizures which are often utilized to obtain evidence for prosecutorial purposes. The privacy of innocents can be threatened as enforcement of the law requires police and investigators to engage in extensive monitoring, wiretapping, and surveillance of suspects and the public. Some people believe that these warrantless search and seizures and victimless crime laws are a means of political power over selected portions of the population which are unequally enforced against the poor and minorities thereby violating the due process clause of the Fifth Amendment (Kruttscnitt, 1984; McWilliams, 1998; Nussbaum, OConnell, 2000; 1999; Schur, 1971, 1980, 1983). The Ninth Amendment to the United States Constitution has direct bearing on such modern day constitutional issues such as abortion, gay rights, and the right to die. Farber (2007) considers the Ninth Amendment the key to understanding the liberties Americans were to enjoy under the Constitution as envisioned by the Founding Fathers describes the purpose of the Ninth Amendment and the Founders intent: to protect the rights the Founders assumed but failed to enumerate or specify in the Bill of Rights. Like the rest of the original Bill of Rights, per Farber, the Ninth Amendment only limits federal power rather than state government powers. The Fourteenth Amendment came along later and addressed the state government and within that Amendment the Privileges or Immunities Clause is paired with the Ninth Amendment (Lash, 2004; Farber, 2007). America is in first place in the world for the number of incarcerated individuals as highlighted by a Pew Center report that found 1 in every 100 American adults are behind bars with its prison population having tripled in the last 20 years. Spending on prisons has more than quadrupled and the American taxpayers are slowly crushed by this wasteful spending. At an average cost of over $19,000 per prisoner, taxpayers are facing a bill of over $44 billion per year to keep people locked away (Pew, 2004). Coinciding with this rising prison population is the increase in the number of private prisons which increased from five in 1995 to 100 in 2005. Herivel and Wright ( ) in their book Prison Profiteers-Who Makes Money From Mass Incarceration reports private prison industry has seen increased profits and lobbied extensively for more frequent and longer prison sentences and traces the flow of monies designated for the public good and ends up in the pockets of enterprises dedicated to keeping prison cells filled (From their book jacket). History has shown that criminalizing victimless crimes will drive the practice underground where violence, extortion, and coercion are most likely to thrive. This was particularly noticed when the 18th Amendment and later the Volstead Act, 1919, which made it illegal to manufacture or sell beer, wine, or other intoxicating malt or vinous liquors it was not illegal to possess it for personal use. The prohibition, originally intended to reduce beer consumption in particular, actually a failure and ended up increasing hard liquor consumption and created a new business, bootlegging, defined as the unlawful manufacture, sale, and transportation of alcoholic beverages without registration or payment of taxes which became widespread and a staple of organized crime (Prohibition). Almost every individual has the ability and moral capacity to judge what is helpful or harmful to them and it does not make sense for other people to dictate what choices should be made. When individuals commit acts harmful to themselves, the action should be termed as immoral, not illegal. The criminalization for the act of prostitution should not be determined by social effects of an individuals actions or by the moral or religious views of society. Every person needs freedom to make choices and accept the consequences for without these consequences, growth and experiential development will be hindered. If an adult man-or an adult woman, wants to engage in sexual relations with another adult man or woman who charges a fee for his or her services, they should be able to do so without the fear of being guilty of a crime. It does not mean that prostitution should not be subjected to certain legal requirements such as health laws. Removing prostitution from criminal statutes and providing a designation as a business entity subjected to business requirements, prostitution can be taxed, sex workers can obtain health and safety rights other employees have, and problems of abuse and graft associated with police jurisdiction of such a business can be dealt with more effectively with better protection from violence and abuse for those individuals who work within the industry. In a 2001 article written for the New Zealand Herald, Sue Bradford, MA, Member of New Zealands Parliament says it best: prostitution has been a career option for some people since history began. Nothing any law has done has changed or will change thatà ¢Ã¢â€š ¬Ã‚ ¦I believe we would all be better off to accept the job choice that some adults make as valid and worthy of care and compassion for all our sakes (2001). Work Cited Bradford, S. (2001). Dialogue: Sex workers deserve protection of the law. New Zealand Herald. July 30, 2001. 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