Environmental Audit (Data Response) Essay Example | Topics and Well Written Essays - 2000 words

Environmental Audit (Data Response) - Essay Example Together, these three indicators or drivers should adequately give an investor a clearer idea about the feasibility of any economic investment in that country. Against this background, the three key economic drivers are discussed as follows. Tax Policy of Portugal The payment of taxes is mandatory as an economic policy in almost all economies of the world. Taxes are targeted at all groups of persons living in a country, who make an earning. The tax situation is no different in Portugal. There exist two major forms of taxes in Portugal. These two major forms of taxes in Portugal are individual tax and corporate tax (Abednego, 2003). Individual tax taxes are those that are paid by earning or income making citizens and foreigners. In this direction, the Investor Glossary (2011) explains that â€Å"An individual tax return is used to determine a person's personal income tax liability. On the contrary, corporate tax may best be referred to as business tax because it is paid by people in business. It is the kind of tax that is paid by companies, organizations and institutions. Corporate taxes are generally higher than individual taxes because corporate entities are profit making bodies are believed to be earning more than individuals. Any of the two forms of taxes affect businesses and by extension the company wishing to enter Portugal. This not withstanding, the tax environment in Portugal is one that can be described not to be too hostile; especially in comparison with what exists in other countries. In Portugal, individual taxes come in different forms as far as the executives in the company seeking to enter are going to make income they are likely to pay one form of individual tax or the other. The AngloINFO Lisbon (2011) explains that individual taxes paid in Portugal include taxes on salaries, capital gains and real estate income. On the broader scene, there is a 25% individual tax paid on earnings even though â€Å"income derived from real estate is subject to a tax rate of 15 percent† (AngloINFO Lisbon, 2011). The corporate tax payment regime that exists in portugal presently is not as lucrative as it used to be before the coming of the European Union and OECD. This is because before these era, Lowtax (2011) observes that â€Å"Portugal used to offer a number of special corporate income tax regimes by which businesses either paid reduced corporate income tax rates, were exempted from certain taxes altogether or were able to artificially inflate tax deductible allowances so as to reduce taxable profits.† Today, these tax incentives do not exist any longer. There is however other prudent measures taken by the government to ensure that the payment of taxes does not become a burden unto foreign investors. On the whole, there is â€Å"25% + a municipal surcharge (up to 1.5% of the taxable income): Effective rate: 26.5%† for foreign companies and taxes are exclusively on income made only in Portugal (Emporiki Bank, 2011) . Regulatory Policy of Portugal Regulatory policy refers to the kind of rules, regulations and laws that binds businesses and corporate entities that which to establish themselves in Portugal. Contrary to the ascertion that regulatory policies are in place to sabotage the

Ethics and Morality Essay Example for Free

Ethics and Morality Essay [You must use APA formatting for your papers, which includes correct formatting for the cover sheet, double-spacing throughout the document and correct formatting for the reference sheet. Please check out the Cover Sheet Template to start yourself off right: Go to the Library tab, click on the APA Information link in the Useful Links box on the right-hand side of the page. Scroll down and you’ll find the Cover Sheet Template. APA formatting shouldn’t stand in the way of you earning full points! ] A very good example! It’s very important that you take the time to truly understand what you’re writing about, then develop a clear, concise outline to help you write your paper. Write simply and concisely: just like you talk! Many of your sentences are very unclear, to the point where I wasn’t sure what you were attempting to say. Most unfortunately as well, you did not cite any of the research noted on your reference sheet in the text of your paper. Not giving proper credit to the authors is considered plagiarism. As stated in the Syllabus, Instructor Policies and posted earlier in the Main forum, this has resulted in an automatic 50% grade point reduction. Always review the syllabus, instructor policies and rubrics carefully to ensure you’ve covered everything that’s required. When in doubt, contact your instructor! SEE RUBRIC AT END OF PAPER? Ethics and Morals [Always indent paragraphs in APA]Virtue Theory, Utilitarianism, and Deontological ethics tries to install [wrong word] what the basis of living is as a virtuous person. [Don’t forget to cite the research from your readings where you learned these concepts! ] These ethics address the similarities and differences of how the rules of conduct are recognized in respect to a particular class of human actions. [Actually, the theories don’t address the similarities and differences in rules of conduct. They attempt to define rules of conduct. Your task with these assignment is to identify the similarities and differences between the theories. ] The ideal of goodness is the opinion of the similarities and the differences between virtue theory, utilitarianism, and deontological. [Actually the ideal of goodness derives from various aspects of these theories – not their differences and similarities] Sometimes ethics is used interchangeably with morality to define or describe good character. [Don’t forget your preview statement to tell your reader what you plan to discuss and in what order. See the Writing Framework posted on the Course Materials OLS forum for guidance] [Don’t forget subheadings as noted in the Student Sample paper posted on the Course Materials OLS forum and rubric] The likenesses between these theories are that ethics are ways to understand how people become moral human beings and figure out how to make good decisions. In virtue theory the morality is learning how to apply what was taught. [True – If the person’s character is good, then he or she is virtuous – regardless of his or her actions. ] Utilitarianism’s approach to ethics can be characterized as a person of no good behavior known as no moral good[Awkwardly written. Utilitarianism refers to the importance of the community over the individual. ]. The deontological theory in ethics focuses on the actions a person performs. If the action is beneficial to the well being of others as it is beneficial to the community the act is considered good. [Awkwardly written: If the act itself is considered beneficial to the community, then the person is considered good.] The unlikeness between these theories are that virtue theory cannot be contrasted with morality, as of deontological theory can be contrast with morality. Ethics is supposed to provide us with moral principle leading to difference of working virtue theory. The deontological theory approaches morality as the focus on the desire to, and want to accomplish goals by action. Utilitarianism approaches to morality as the means of no moral act, the act of doing wrong with the acknowledgement of wrong doing. [Always proofread carefully from your reader’s perspective. I’m not sure what you’re saying at all in this paragraph.] The personal experience that was explained in relationship to virtue, value, and moral concepts as it relates to one of the three theories[awkwardly written]. Mary asked [keep your tenses consistent] John the supervisor for a partial day off so she could take her daughter to the doctor for a checkup, but she was really going camping with her daughter and she needed to leave early. John agreed to give the partial day off and Mary was to leave at 2:00 p. m. , but Mary left earlier then she was suppose [sp] to leave. She left at 12:00 noon and still wanted to get paid for the two hours of work on her time schedule. On the virtue part if Mary had not chosen to lie about why she needed to take off from work, she would not have lost her job. [Good point. Be sure to tell your reader than because she was dishonest to her supervisor, she was fired. ] Because Mary lied about the need for the day off she did not value her job very well. Had she chosen to tell the truth she would have still had a job. [Good example! Which of the theory is most relevant to this example? ] In conclusion, ethics and morals played a major role in all three parts of the theory. [Actually, they are three separate theories.] The three theories represent the moral excellences, the ethical doctrine and moral obligation of a virtuous person. Theories are defined according to rules of the guidelines of the community. [A good conclusion summarizes the key points from the paper and does not introduce new ideas. See the Writing Framework for guidance about writing conclusions. ] References: http://www. papercamp. com/essay/73128/Similarities-And-Differences-Between-Virtue-Th http://www. iep. utm. edu/virtue/ http://en. wikipedia. org/wiki/Utilitarianism http://en. wikipedia. org/wiki/Morality http://en. wikipedia.org/wiki/ Ethics http://www. buzzle. com/articles/difference-between-ethics-and-morality. html http://en. wikipedia. org/wiki/Deontological_ethics http://www. tere. org/assets/downloads/secondary/pdf_downloads/ALevel/VirtueTheory. pdf http://www. ila-net. org/Members/Directory/DownloadS/Antonakis-Ciulla-13. pdf http://dictionary. reference. com/ WRITTEN ASSIGNMENT FEEDBACK Content / Development (50%) Grading Criteria:EGANN/A Subject Matter: All key elements of assignment covered 4. 5 Content is comprehensive/accurate/persuasive 4. 5 Displays an understanding of relevant theory 4. 5Ã'Ž Major points supported by specific details/examples6. 5 Research is appropriate and timely6. 5 Writer has gone beyond textbook for resources6. 5 Higher-Order Thinking: Writer demonstrates clear understanding of how the theories/concepts relate to the topic 12 At the appropriate level, the writer uses critical thinking skills to analyze the topic and show how it can be applied in new and interesting ways 12 Points Earned:57/ 75 Organization (20%) Grading Criteria:EGANN/A Introduction provides sufficient background, thesis previews points 4 Central theme/purpose is immediately clear6Ã'Ž Structure is clear, logical and easy to follow6 Sections/paragraphs are appropriately developed to support theme 6 Conclusion summarizes key points from the papers body 4 Points Earned:26/ 30 Style / Mechanics (30%) Grading Criteria:EGANN/A Format (10)%: Citations/reference page follow APA guidelines 0 Properly cites ideas/information from other sources 0 Paper is laid out effectively uses headings other reader-friendly tools 2. 5 Paper is neat shows attention to detail and appropriate formatting 1. 3 Grammar/Punctuation/Spelling (10%): Rules of grammar, usage, spelling and punctuation are followed 5 Writer has proofread the assignment before posting 5 Readability/Style (10%): Sentences are complete, clear, and concise 2 Sentences are well-constructed with consistently strong, varied structure 2 Transitions between paragraphs/sections help maintain the flow3 Words used are precise and unambiguous 2 The tone is appropriate to the audience, content, and assignment3 Points Earned:25. 8/ 45 Automatic 50% deduction for failing to cite research in text-75 TOTAL POINTS EARNED:34/ 150Ã'Ž

Comparing Low Calorie, Low Fat, and Low Carbohydrate Diets Essay

Comparing Low Calorie, Low Fat, and Low Carbohydrate Diets Comparing low calorie diets, low fat diets, and low carbohydrate diets involves looking at how they work, what problems they have, and what foods are allowed, restricted, or prohibited on each diet. Therefore, it is essential to keep in mind the recommended daily allowances of each nutritional component of a diet at non-weight loss conditions. The major nutritional components of a diet are grouped into the major categories fat, carbohydrates and sugars, and proteins. There are also vitamins and minerals that are not a group of their own but are associated with each category – there are different vitamins in each category. The body uses each of these components for a different purpose and needs each in a different amount. One of these needs is energy – energy to keep the heart beating, the brain working and all the various mundane aspects of day-to-day living. Any excess energy is stored as body fat. If it ever needs energy, the body can dip into these reserves – burn fat. Schematically, a healthy, non-weight loss conditions diet can be represented by a pie chart with each nutritional component as one proportionally sized piece of the pie. Each different diet – low calorie, low fat, and low carbohydrate – changes the pie in a different way. On a low calorie diet, the entire pie is shrunk. The proportions of fat, carbohydrates and sugars, and protein are kept the same but fewer calories are consumed. This way, the body does not receive all the energy it needs from the food that it intakes and is thereby forced to dip into its energy reserves – i.e. body fat. But, in cutting down on calories, the amount of other essential nutritional components, such as vita... ...it into cheese. Sweets are completely forbidden. Meat is also allowed, hence the nickname ‘the meat and cheese diet.’ And, most vegetables are allowed and must be consumed to remain healthy. Low calorie, low fat and low carbohydrate diets all aim at reducing the amount of energy obtained from food so that the body is forced to burn fat for fuel. Each has a different proscribed menu. Low calorie diets focus on restricting portion size and overall amount of food eaten while low fat and low carbohydrate diets eliminate fats and carbohydrates respectively. Because each type of food contains a unique set of vitamins, people who practice each of these different diets must be mindful of which vitamins their diet is not providing in adequate amounts and compensate accordingly. Works Cited: http://www.weightlossforgood.co.uk/fat_information.htm

Literary devices used in “A Portrait of the Artist as a Young Man” Essay

Joyce has used the name Daedalus as a literary vehicle to give the reader a sense of deeper understanding about Stephen as a character in â€Å"A Portrait of the Artist as a Young Man â€Å". There is a link between Stephen Dedalus and the Greek mythological figure Daedalus and this becomes apparent to Stephen when he hears his friends say his name in Greek. When Stephen compares himself to the â€Å"fabulous artificer† their similar plight reveals itself. The correlation between Stephen’s need to escape Ireland to write, parallels Daedalus’s escape through flight from Crete. Through the correlation between Stephen and Icarus, Joyce was referencing the overconfidence and pride that both Stephen and Icarus had. It is apparent that Stephen is proud yet pretentious especially when conversing with his friends who he feels he has outgrown mentally. Icarus fell to his death because of his overconfidence and pride. This demonstrates Stephen’s willingness to take risks to realize his destiny even if it includes failures. Stephen compares himself to Lucifer in chapter four saying, â€Å"The snares of the world were its ways of sin. He would fall. He had not fallen yet but he would fall silently and in an instant.† Lucifer fell from heaven because of his pride saying, â€Å"I will not serve†. Stephen also full of pride in himself refuses to honor or serve his family, church and his country. This defiance in Stephen demonstrates his strong will to do what he wants with his life. Joyce has used birds as a literary device in â€Å"A Portrait of the Artist as a Young Man† to develop themes and evoke a visual image for the reader. Birds are usually associated with freedom and flight, yet the earliest mention of birds is related to punishment. Dante’s threat that eagles would pick out his eyes essentially comes true in a symbolic sense. Stephen becomes blinded by mortal sin with prostitutes and was then blinded by a life of total devotion to religion. Heron, Stephens boyhood adversary has bird-like features and a birds name, literally picks on Stephen for standing up for his beliefs. Stephen repressed his emotions when confronted with Heron’s attacks. Later when  questioned about his beliefs and ideology by Cranly (meaning crane-like), Stephen expresses his emotions by asserting his strength and independence. Stephen’s epiphany takes place when he walks along the beach and sees the young girl wading in the water. This conjures up the image of a wading bird and it reawakens Stephen’s belief in beauty. Stephen also examines the similarities between Dedalus and himself. The thought of Dedalus flying away to escape his imprisonment reinforces Stephen’s destiny to leave Ireland and pursue a new life of freedom. Joyce may have used the term bat-like to describe the Irish as being blind to the â€Å"nets† of Ireland that repeatedly hold them back and deny them their freedom. Stephen’s reference to the â€Å"bat-like soul† may allude to his dark and secretive desires for women and the mystery that surrounds them. Stephen’s greatest epiphany occurs when he is awaiting news of his acceptance to the University. Joyce has taken two major events in Stephen’s life to transform the character into the emerging artist. Stephen’s decision to deny the life of priesthood and pursue a career as an artist proves the importance of his individuality. Joyce has transformed Stephen’s walk on the beach into a metamorphosis for Stephen. I equate his transformation into an artist to that of a butterfly emerging from its chrysalis. Each stage of Stephen’s life helps to morph him into the artist that he will inevitably become. Stephen discovers that he will leave behind the cocoon of family, church, and country to symbolically fly to his destiny. Stephen’s encounter with the boys that call him by his Greek name triggers his imagination about Dedalus. As Stephen meditates on the mythical figure Dedalus he discovers that it must be his fate to pursue art. He realizes that it is his destiny to create art and sore to greatness. The image of the â€Å"hawk like man flying sunward above the sea† supports Stephen’s â€Å"prophecy of the end he had been born to serve and he had been following through the mists of childhood and boyhood.† Stephen’s journey through life is to be realized through independence and a newly found freedom. His metamorphosis is not yet complete but now within reach. Stephen’s experiences with women in â€Å"A Portrait of the Artist as a Young Man† have always been awkward and laden with moral consequences. His experience with the girl on the tram frustrates him and when he attempts to write a poem about her he is unable to. Stephen’s encounter with prostitutes was morally wrong and he was fraught with guilt. When Stephen decides to confess his sins he devotes his life to religion and praise of the Virgin Mary. He imagines the Holy Virgin joining his hand with Emma’s and attributes saint-like qualities to Emma. Stephen’s concept of women and sexuality had been very misguided to this point. This changes when Stephen sees the girl wading in the water at the beach. Stephen admires her beauty without guilt and experiences a revelation about women and the beauty they posses. The image of the girl delivers inspiration to Stephen the now transformed artist.

Isolation in American Literature Essay

The individual and his role in society, based on American Literature, is portrayed through many different characters, all sharing the same feelings of isolation. The feeling of isolation, in reference to Huckleberry Finn , is a choice that Huck Finn brings on himself. Throughout rebellion towards his father, Huck tries to find his true self by isolating himself from societies views and beliefs. In the novel Great Gatsby , by F. Scoot Fitzgerald, Jay Gatsby was isolated from the outside world by society. Throughout many examples of American Literature we are aware that isolation was not a pleasurable state of freedom, but more like a state of imprisonment brought on by society. In Steinbeck’s Of Mice and Men, Lenny was isolated by societies fear of difference. Society was prejudice against Lenny’s differences. This caused isolation in both societies standards and in Lenny’s mind. Throughout many images portrayed by American Literature, the recurring theme of isolation is a role that each character takes on based on societies beliefs, views, and prejudices. Isolation played a key role of the character development in Huckleberry Finn. Twain carefully selected ways to show isolation in Huck’s life based on societies views of his adventures, thoughts, and of his feelings toward slavery. Huck’s beliefs in issues that society condoned isolated him from the â€Å"normal† state of living that everyone else practiced. This same view that society cast upon Huck was also thrust upon Jay Gatsby in The Great Gatsby . Because of his wealth and his self-removal from gossip and other immoral issues, that society thrives on, Jay too, was isolated. Maybe this state of seclusion was brought on by society but Nick Carraway demonstrated that, â€Å"Once banishment is brought on by others, it is soon picked up within. † (Fitzgerald, Great; 86) Hester Prinne also demonstrates a state of solitariness, in The Scarlet Letter. After society condemns her actions she goes into seclusion and lives in her own state of peace. This is brought on by societies harsh judgments. This leads to total isolation of their views in Hester’s mind. She knows that there is a difference between her beliefs and societies views of morals. These beliefs, that she has come to accept, yet curse at the same time, cause her to continue to wear the Scarlet letter, but these beliefs also cause her to isolate herself so she is not outcast by society. Lenny Small, in Of Mice and Men , is outcast into a state of seclusion â€Å"all because of societies prejudices and views on living, thinking, and acting. † (Hart, Oxford; 73) Always having a special place for Lenny to run off to and hide when things got tough is another example of isolation. When society didn’t feel something was right with Lenny’s behavior he would go into seclusion and isolate himself from the world. The fact that Lenny Small was not aware of the way people outcast him exhibits another form of isolation. Lenny’s sequestration by society set the overall issue of isolation in Of Mice and Men. Huckleberry Finn isolated himself from society because he rebelled against their ignorant beliefs. Every time Huck changed identifies, he isolated himself even deeper. † The overall character change of Huck Finn demonstrates Twains own rebellion against societies views. † (Scott, Mark; 38) As Huck Finn comes across the different aspects, attitudes, and restrictions of society, he learns to prefer his own individual freedom over societies restrictions. Gatsby is secluded out of both, personal choice, and societies choice. Under his own personal choice of isolation Gatsby seems satisfied, but when the issue of society condemning him arose, the view of isolation seems less appealing. When seclusion by society is made into a recurring theme in Great Gatsby, Jay tries to change his social status and forgets about his moral responsibility. He becomes like all other characters in society that judge and gossip. This new outlook may pull him out of isolation, but in the end it also kills him. The need for social acceptance pulls the trigger that ends Jay Gatsby’s life. Throughout many examples of American Literature, it is apparent that society played a key role in character development. In numerous examples from American Literature we see that society isolated certain characters for being different than the socially accepted person. Authors, such as Mark Twain ( a. k. a. Sammual Clemmens), John Steinbeck, F. Scott Fitzgerald, and Nathanial Hawthorne, portray the best examples of isolation in their classic American literature novels. They show, throughout their novels, that the conflict between society and the individual is based on seclusion, condemnation, but most of all through isolation.