Surveillance Techniques - 1375 Words

With the primary concern being that of illegal immigrants in flowing into, and residing within the city of Centervale, the following proposal will prove strategic as it will bring to light material regarding what is revered today as the most successful surveillance techniques available. The surveillance techniques of which will be proposed in this memo can be used for vehicle tracking, cell phone tracking, email, background checks, and computer surveillance techniques. While immigration issues tend to plague a myriad of towns, cities, and states, the issue is not one that is conceived as irrepressible; instead, utilizing some, or all of the techniques recommended in this proposal will allow for better prepared local and state law†¦show more content†¦As it currently stands, it is understood that Centervale border security personnel are exerting physical energy in their methods of tracking illegal immigrants as they are physically driving and/or walking the border lines of th e country to track footprints and other evidence of illegal entry; while this poses its own level of advantages, it is suggested that the implementation of technological techniques be applied in conjunction with physical efforts. While there is some level of concern regarding the violation of civil rights and individual liberties with the use of technological tracking devices, such concerns are misplaced. The Border Protection Antiterrorism, and Illegal Immigration Control Act of 2005 allows for the use of â€Å"systematic surveillance using unmanned aerial vehicles’, ground-based sensors, satellites, radar coverage, and cameras† (Sensenbrenner Jr., 2005-2006) for the purpose of immigration and border control. With such permissions applied by the highest level of government, it is without argument that the technological techniques to follow will be viable applications for the goal of immigration control. Technological Tracking of Illegal Immigrants: While there is little validity in the promise that no illegal immigrant will make it through secured borders undetected, the first order of business is to apply tracking devices that can be utilized on immigrants that have in the past, or currently, entered intoShow MoreRelatedTheme Analysis for Red Road and Rear Window Essay1088 Words   |  5 Pagesand also the surveillance, Misery and love and also explaining the directors (Andrea Arnold) decisions techniques. In this essay I am going to be analysing the themes, which have been used in the film Red road (2006) and compare it to rear window (1954). I will also be looking at the CCTV surveillance. I will also be looking at misery and love and how does this change the characters objective along the film. I will also be looking and explain the directors decision and techniques which she hasRead MoreFoucault once stated, â€Å"Our society is one not of spectacle, but of surveillance; under the surface800 Words   |  4 PagesFoucault once stated, â€Å"Our society is one not of spectacle, but of surveillance; under the surface of images, one invests† (301). By this, he means that our society is full of constant supervision that is not easily seen nor displayed. In his essay, Panopticism, Foucault goes into detail about the different disciplinary societies and how surveillance has become a big part of our lives today. He explains how the disciplinary mechanisms have dramatically changed in comparison to the middle ages. FoucaultRead MoreSurveillance and Privacy Issues1000 Words   |  4 Pageslight of the medias recent preoccupation with surveillance and privacy issues. Include government surveillance and social media. For example the young woman who accused Florida state quarterback jameis Winston of rape was identified by football fans on social media and had ugly anonymous things posted about her. Nearly every major international agreement on human rights protects the right of individuals to be free from unwarranted surveillance. This guarantee has trickled down into nationalRead More`` Domestic Drones `` : The Problems That Ensue From The Flaws Unmanned Aircraft Safety1045 Words   |  5 Pagesunmanned aircraft safety. Domestic drone use has expanded from the past few years to an array of firefighting and police surveillance to scientific research and aerial photograph. This expanded use, however, provides several security concerns, including a possible invasion of privacy and relaxed consequences of misuse. The debatable question here is whether drone surveillance by police should always require a warrant (McGlynn). By analyzing two opposing viewpoints on this topic through an in-depthRead MoreSexual Harassment At The Civil Rights Act1746 Words   |  7 Pagesâ€Å"[B]escuse technology evolves so rapidly and constantly, tech-specific surveillance laws operate as a technol ogy sunset, expiring not on some arbitrarily defined timetable, but whenever the circumstances demand† (Ohm, 2010). This is to say that tech-specified laws should be constructed around the evolving nature of technology so as to find some amount of consistency otherwise abuse and flaws are subject to arise. â€Å"The modern surveillance state needs information, and left without proper oversight the analysisRead MoreSurveillance : The Act Of Surveillance1526 Words   |  7 Pages The act of Surveillance refers to continuous monitoring of activities of a particular area or a person. Mass Surveillance refers to monitoring activities of a sample population or target group. The video monitoring at malls or stores and the installed CCTV at traffic signals is also an act of mass surveillance. However, such surveillance has become important part of business operation or road safety management due to video recorded proof in case of any crime. We stand at an age where nothingRead M oreMeta Data Surveillance Essay884 Words   |  4 Pages These findings suggest that there is an apparent ineffective prioritization within surveillance; or, that the government is hiding the true plan for its Meta data surveillance collection. To ensure that surveillance is effective, there should be audits and evaluations before and after implementation since it saves the taxpayers money from being spent with no return value. With the effectiveness of surveillance in question, there are also important considerations to include when looking at policeRead MoreThe Necration Of Mass Information : Metadata, And The Use Of Data850 Words   |  4 Pagesinternational communications. Metadata is the accumulation of mass information most likely done by intelligence agencies which collect raw data about all individuals in an indiscriminate manner. The agencies must use algorithms or social sorting techniques to filter the patterns of information into meaningful data. Social sorting is the review of data for desirable and undesirable characteristics. It is a filtration aimed to collect information that can be used for finding desirable and undesirableRead MoreThe Global And European Surveillance Industry987 Words   |  4 PagesAccording to industry estimates, the global video surveillance market was to grow from 11.5 Billion dollars in 2008 to 37.7 Billion dollars in 2015 (MM, 2014). Additionally, New York Time s/CBS poll found that 78% of people questioned supported the usage of cameras in public areas, and evidence tends to point to spectacular successes – for example, important footage was extracted by cameras for finding the Boston Marathon bombing suspects or the identification of those responsible for the attacksRead MoreAnnotated Bibliography On Video Surveillance3355 Words   |  14 Pages ABSTRACT The importance of Video Surveillance is increasing significantly everyday as organizations seek to safe guard their physical, information and capital assets. With the same vigour, the necessity to observe large number of people on roads, tourist spots, traffic lights, etc. is increasing to seek and pull more and more useful information. These demands calls for Smart Video Surveillance, analogous to traditional analog human-force-consuming approaches. This report is focussed to study

Reflective Essay - 2147 Words

Reflective Essay: This essay is a reflective essay on my learning development from a young age through to my current position as a University Student. I will be relating my learning development back to two theories of human development, Vygotstsky’s socio-cultural theory and Marcia’s version of Erikson’s theory of identity development. I will identify and discuss the challenge I have faced with my identity and how this has impacted on my development. Vygotsky is a theorist who believed that the social and cultural environment of a child can help them develop and learn. Vygotsky was born into an intellectual Russian-Jewish family. His father was a bank manager and his mother was a teacher. Being a Jew his education was restricted.†¦show more content†¦I have found that through private speech I am thinking about my actions and results. Take Maths for example, when given an addition problem to solve or even when purchasing something, I often find myself counting on my fingers or muttering the equation in my head so that I am able to solve it. With this tool I am able to create a situation in my head, think about it logically and then come up with an answer. After spending a couple of years working in the customer service environment, I have gone through intensive weeks of training before being let onto ‘the floor’. These training sessions introduce us to our products, spiels and hugely needed customer service s kills, â€Å"being able to answer every question in the book† as it was so called. As each phone call or email came in, I would find myself discussing my options in my head before relating this to the customer. This way I had made sure that I had the correct information and was delivered as per our training. This, however, has lead to me constantly pausing or ‘pondering’ situations before responding to a request. Even as I am writing this essay, I have found, on more then several occasions that I am talking to myself. Discussing how many more words I need to write, do I have the theory correct, how many more hours/minutes before I can have a break or even discussing what I would like for dinner. The tool of self talk hasShow MoreRelatedReflective Essay : Reflective Self Essay1406 Words   |  6 Pages Reflective Self-Analysis Essay My first semester as an exchange student, I decided to take a composition 1 class to improve my English skills. Before I came to America, I thought I was advanced in English and I was so confident to speak it. I wasn’t afraid to take this class because of my confidence to get good grades, although I never had written any essays in English ever in my life. On the first day of class, my confidence was crumbled and I could feel that my English skills were weak when IRead MoreReflective Letter : Reflective Essay807 Words   |  4 Pages Review essay reflective letter The research essay is one of the hardest essays I have to write this semester, the difficult part is to generate ideas and factual information to support our ideas. Over the pass week we have been working on the review essay as a team together and I got to say the essay are much harder than I thought it would be. We able to pick our own subject and write about it. The main goal is to inform the reader to take a look further at the subject using non-bias, scholarlyRead MoreReflective Essay1530 Words   |  7 PagesReflective Practice Reid (1994) Gibbs Reflective Cycle What happened? (description) What would you do if it happened again? (action plan) What were you thinking/feeling? (feeling) What alternatives did you have? (conclusion) How can you make sense of what happened? (analysis) What was good/bad about the experience? (evaluation) Reflectivity The circular process by which our thoughts affect our actions, which affect the situation we are dealing with and therefore after feedback through the reactionsRead MoreReflective Essay767 Words   |  4 PagesHow to write a reflective essay by Shadi Farid A reflective essay is essentially an essay designed to emulate past experiences or occurrences in writing form. Most reflective essays are to show the reader changes and evolutions of yourself or certain aspects about yourself, so there is a constant change of tenses during the essay between past and present. During this essay I will be describing the most important parts of writing a reflective essay and all the key elements that should be includedRead MoreReflective Essay1409 Words   |  6 Pagesmy essays were about summarizing a chapter from a book or writing a short story. There was no set length it had to be and there were not any specifics to focus on such as to focus on a strong introduction or to focus on being organized when writing. The essays that I wrote in high school were just for a quick grade or to help out our grade. I did not really have that much experience in writing essays. In the past semester I have grown more as a writer than I have in the past years. My ess ays haveRead MoreReflective Essay2215 Words   |  9 PagesReflective Essay This essay aims to critically review my strengths and weaknesses as a self-regulated learner, in relation to key skills which demonstrate my ability to use reflective practice. Also, the essay will identify and implement the learning skills required to complete the modules in Year 2 of the programme. It will produce and make use of individual learning plans that reflect how I could improve upon my interpersonal skills and implement a personal development plan. Furthermore, a demonstrationRead MoreReflective Models Used by Nurses Essay891 Words   |  4 PagesReflective Practice Introduction: Reflection its self is looking into personal thoughts and actions. For nurses this would mean looking at how they performed a particular task taking into consideration their interaction with their colleagues and other members of staff, patients and in some cases relatives This then enables the nurse to assess their actions and thought processes. There are various frameworks of reflection that one could choose and the examples used for this workRead MoreMy Writing : The Reflective Essay Essay1666 Words   |  7 PagesThe Reflective Essay Writing has been one of my favorite hobbies since I was in high school, so I used to spend many hours to writing in my daily journals in Vietnamese. However, when I came to America, I felt more difficult to write and express my thoughts in English because I did not know much vocabularies and lacking grammatical knowledge. Then, I decided to go back to school to improve my writing skills because I recognize the significance of writing in my everyday lives. As a college studentRead MoreReflective Essay Writing708 Words   |  3 PagesImagine writing a ten-page essay on something you feel very strongly about, then being told you have to reduce the size of your essay to only two pages. While this may seem like an easy task, I have learned from experience that while writing is difficult, taking away from my writing is much more complicated. I have spent hours writing, my brain is tired, but I read my completed project, and am proud of what I have accomplished. Then, out of nowhere, I rea lize that I am only allowed two pages outRead MoreReflective Essay : Writing Skills945 Words   |  4 PagesReflective Essay This fall semester in ESL 91has been pretty interesting, and so far successful. The main object of this semester was to improve our essay writing. We were taught various lab techniques that helped us to improve our English writing skills, such as using appropriate verb tense and how to write a research paper with a works cited. Through my work on the research paper I have learned how to write in an academic style, how to find appropriate sources from an academic database, and how

Frostbite Chapter 3 Free Essays

Three THE LOBBY OF MY DORM was abuzz when I sprinted downstairs to my before-school practice. The commotion didn’t surprise me. A good night’s sleep had gone far to chase away the images from last night, but I knew neither I nor my classmates would easily forget what had taken place outside Billings. We will write a custom essay sample on Frostbite Chapter 3 or any similar topic only for you Order Now And yet, as I studied the faces and clusters of other novices, I noticed something weird. The fear and tension from yesterday were still around, certainly, but something new was there too: excitement. A couple of freshmen novices were practically squealing with joy as they spoke in hushed whispers. Nearby, a group of guys my own age were gesturing wildly, enthusiastic grins on their faces. I had to be missing something hereunless all of yesterday had been a dream. It took every ounce of self-control I had not to go over and ask somebody what was happening. If I delayed, I’d be late for practice. The curiosity was killing me, though. Had the Strigoi and their humans been found and killed? That would certainly be good news, but something told me that wasn’t the case. Pushing open the front doors, I lamented that I’d just have to wait until breakfast to find out. â€Å"Hath-away, don’t run-away,† a singsong voice called. I glanced behind me and grinned. Mason Ashford, another novice and a good friend of mine, jogged up and fell in step with me. â€Å"What are you, twelve?† I asked, continuing on toward the gym. â€Å"Nearly,† he said. â€Å"I missed your smiling face yesterday. Where were you?† Apparently my presence at the Badica house still wasn’t widely known. It wasn’t a secret or anything, but I didn’t want to discuss any gory details. â€Å"Had a training thing with Dimitri.† â€Å"God,† muttered Mason. â€Å"That guy is always working you. Doesn’t he realize he’s depriving us of your beauty and charm?† â€Å"Smiling face? Beauty and charm? You’re laying it on a little thick this morning, aren’t you?† I laughed. â€Å"Hey, I’m just telling it like it is. Really, you’re lucky to have someone as suave and brilliant as me paying this much attention to you.† I kept grinning. Mason was a huge flirt, and he liked to flirt with me in particular. Part of it was just because I was good at it and liked to flirt back. But I knew his feelings toward me were more than just friendly, and I was still deciding how I felt about that. He and I had the same goofy sense of humor and frequently drew attention to ourselves in class and among friends. He had gorgeous blue eyes and messy red hair that never seemed to lie flat. It was cute. But dating someone new was going to be kind of difficult when I still kept thinking about the time I was half-naked in bed with Dimitri. â€Å"Suave and brilliant, huh?† I shook my head. â€Å"I don’t think you pay nearly as much attention to me as you do your ego. Someone needs to knock it down a little.† â€Å"Oh yeah?† he asked. â€Å"Well, you can try your best on the slopes.† I stopped walking. â€Å"The what?† â€Å"The slopes.† He tilted his head. â€Å"You know, the ski trip.† â€Å"What ski trip?† I was apparently missing something serious here. â€Å"Where have you been this morning?† he asked, looking at me like I was a crazy woman. â€Å"In bed! I only got up, like, five minutes ago. Now, start from the beginning and tell me what you’re talking about.† I shivered from the lack of movement. â€Å"And let’s keep walking.† We did. â€Å"So, you know how everyone’s afraid to have their kids come home for Christmas? Well, there’s this huge ski lodge in Idaho that’s exclusively used by royals and rich Moroi. The people who own it are opening it up for Academy students and their familiesand actually any other Moroi who want to go. With everyone in one spot, they’re going to have a ton of guardians to protect the place, so it’ll be totally safe.† â€Å"You can’t be serious,† I said. We reached the gym and stepped inside out of the cold. Mason nodded eagerly. â€Å"It’s true. The place is supposed to be amazing.† He gave me the grin that always made me smile in return. â€Å"We’re going to live like royalty, Rose. At least for a week or so. We take off the day after Christmas.† I stood there, both excited and stunned. I hadn’t seen this coming. It really was a brilliant idea, one that let families reunite safely. And what a reunion spot! A royal ski lodge. I’d expected to spend most of my holiday break hanging out here and watching TV with Lissa and Christian. Now I’d be living it up in five-star accommodations. Lobster dinners. Massages. Cute ski instructors †¦ Mason’s enthusiasm was contagious. I could feel it welling up in me, and then, suddenly, it slammed to a halt. Studying my face, he saw the change right away. â€Å"What’s wrong? This is cool.† â€Å"It is,† I admitted. â€Å"And I get why everyone’s excited, but the reason we’re getting to go to this fancy place is because, well, because people are dead. I mean, doesn’t this all seem weird?† Mason’s cheery expression sobered a little. â€Å"Yeah, but we’re alive, Rose. We can’t stop living because other people are dead. And we have to make sure more people don’t die. That’s why this place is such a great idea. It’s safe.† His eyes turned stormy. â€Å"God, I can’t wait until we’re out of here in the field. After hearing about what happened, I just want to go tear apart some Strigoi. I wish we could go now, you know? There’s no reason. They could use the extra help, and we pretty much know everything we need to.† The fierceness in his voice reminded me of my outburst yesterday, though he wasn’t quite as worked up as I’d been. His eagerness to act was impetuous and na?ve, whereas mine had been born out of some weird, dark irrationality I still didn’t entirely understand. When I didn’t respond, Mason gave me a puzzled look. â€Å"Don’t you want to?† â€Å"I don’t know, Mase.† I stared down at the floor, avoiding his eyes as I studied the toe of my shoe. â€Å"I mean, I don’t want Strigoi out there, attacking people either. And I want to stop them in theory†¦ but, well, we aren’t even close to being ready. I’ve seen what they can do I don’t know. Rushing in isn’t the answer.† I shook my head and looked back up. Good grief. I sounded so logical and cautious. I sounded like Dimitri. â€Å"It’s not important since it’s not going to happen anyway. I suppose we should just be excited about the trip, huh?† Mason’s moods were quick to change, and he turned easygoing once more. â€Å"Yup. And you’d better try to remember how to ski, because I’m calling you out on knocking down my ego out there. Not that it’s going to happen.† I smiled again. â€Å"Boy, it sure is going to be sad when I make you cry. I kind of feel guilty already.† He opened his mouth, no doubt to deliver some smartass reply, and then caught sight of somethingor rather, someonebehind me. I glanced over and saw Dimitri’s tall form approaching from the other side of the gym. Mason swept me a gallant bow. â€Å"Your lord and master. Catch you later, Hathaway. Start planning your ski strategies.† He opened the door and disappeared into the frigid darkness. I turned around and joined Dimitri. Like other dhampir novices, I spent half of my school day on one form or another of guardian training, be it actual physical combat or learning about Strigoi and how to defend against them. Novices also sometimes had practices after school. I, however, was in a unique situation. I still stood by my decision to run away from St. Vladimir’s. Victor Dashkov had posed too much of a threat to Lissa. But our extended vacation had come with consequences. Being away for two years had put me behind in my guardian classes, so the school had declared that I had to make up for it by going to extra practices before and after school. With Dimitri. Little did they know that they were also giving me lessons in avoiding temptation. But my attraction to him aside, I was a fast learner, and with his help, I had almost caught up to the other seniors. Since he wasn’t wearing a coat, I knew we’d be working inside today, which was good news. It was freezing out. Yet even the happiness I felt over that was nothing compared to what I felt when I saw what exactly he had set up in one of the training rooms. There were practice dummies arranged on the far wall, dummies that looked amazingly lifelike. No straw-stuffed burlap bags here. There were men and women, wearing ordinary clothes, with rubbery skin and different hair and eye colors. Their expressions ranged from happy to scared to angry. I’d worked with these dummies before in other trainings, using them to practice kicks and punches. But I’d never worked with them while holding what Dimitri held: a silver stake. â€Å"Sweet,† I breathed. It was identical to the one I’d found at the Badica house. It had a hand grip at the bottom, almost like a hilt without the little side flourishes. That was where its resemblance to a dagger ended. Rather than a flat blade, the stake had a thick, rounded body that narrowed to a point, kind of like an ice pick. The entire thing was a little shorter than my forearm. Dimitri leaned casually against the wall, in an easy stance he always pulled off remarkably well, despite being almost six-seven. With one hand, he tossed the stake into the air. It spun around in a cartwheel a couple of times and then came down. He caught it hilt first. â€Å"Please tell me I get to learn how to do that today,† I said. Amusement flashed in the dark depths of his eyes. I think he had a hard time keeping a straight face around me sometimes. â€Å"You’ll be lucky if I let you hold it today,† he said. He flipped the stake into the air again. My eyes followed it longingly. I started to point out that I had already held one, but I knew that line of logic would get me nowhere. Instead, I tossed my backpack on the floor, threw off my coat, and crossed my arms expectantly. I had on loose pants tied at the waist and a tank top with a hoodie over it. My dark hair was pulled brutally back into a ponytail. I was ready for anything. â€Å"You want me to tell you how they work and why I should always be cautious around them,† I announced. Dimitri stopped flipping the stake and stared at me in astonishment. â€Å"Come on,† I laughed. â€Å"You don’t think I know how you work by now? We’ve been doing this for almost three months. You always make me talk safety and responsibility before I can do anything fun.† â€Å"I see,† he said. â€Å"Well, I guess you’ve got it all figured out. By all means, go on with the lesson. I’ll just wait over here until you need me again.† He tucked the stake into a leather sheath hanging from his belt and then made himself comfortable against the wall, hands stuffed in pockets. I waited, figuring he was joking, but when he said nothing else, I realized he’d meant his words. With a shrug, I launched into what I knew. â€Å"Silver always has powerful effects on any magical creatureit can help or hurt them if you put enough power into it. These stakes are really hard-core because it takes four different Moroi to make them, and they use each of the elements during the forging.† I frowned, suddenly considering something. â€Å"Well, except spirit. So these things are supercharged and are about the only non-decapitating weapon that can do damage to a Strigoibut to kill them, it has to be through the heart.† â€Å"Will they hurt you?† I shook my head. â€Å"No. I mean, well, yeah, if you drive one through my heart it will, but it won’t hurt me like it would a Moroi. Scratch one of them with this, and it’ll hit them pretty hardbut not as hard as it’d hit a Strigoi. And they won’t hurt humans, either.† I stopped for a moment and stared absentmindedly at the window behind Dimitri. Frost covered the glass in sparkling, crystalline patterns, but I hardly noticed. Mentioning humans and stakes had transported me back to the Badica house. Blood and death flashed through my thoughts. Seeing Dimitri watching me, I shook off the memories and kept going with the lesson. Dimitri would occasionally give a nod or ask a clarifying question. As the time ticked down, I kept expecting him to tell me I was finished and could start hacking up the dummies. Instead, he waited until almost ten minutes before the end of our session before leading me over to one of themit was a man with blond hair and a goatee. Dimitri took the stake out from its sheath but didn’t hand it to me. â€Å"Where are you going to put this?† he asked. â€Å"In the heart,† I replied irritably. â€Å"I already told you that like a hundred times. Can I have it now?† He allowed himself a smile. â€Å"Where’s the heart?† I gave him an are-you-serious look. He merely shrugged. With overdramatic emphasis, I pointed to the left side of the dummy’s chest. Dimitri shook his head. â€Å"That’s not where the heart is,† he told me. â€Å"Sure it is. People put their hands over their hearts when they say the Pledge of Allegiance or sing the national anthem.† He continued to stare at me expectantly. I turned back to the dummy and studied it. In the back of my brain, I remembered learning CPR and where we had to place our hands. I tapped the center of the dummy’s chest. â€Å"Is it here?† He arched an eyebrow. Normally I thought that was cool. Today it was just annoying. â€Å"I don’t know,† he said. â€Å"Is it?† â€Å"That’s what I’m asking you!† â€Å"You shouldn’t have to ask me. Don’t you all have to take physiology?† â€Å"Yeah. Junior year. I was on ‘vacation,’ remember?† I pointed to the gleaming stake. â€Å"Can I please touch it now?† He flipped the stake again, letting it flash in the light, and then it disappeared in the sheath. â€Å"I want you to tell me where the heart is the next time we meet. Exactly where. And I want to know what’s in the way of it too.† I gave him my fiercest glare, whichjudging from his expressionmust not have been that fierce. Nine out of ten times, I thought Dimitri was the sexiest thing walking the earth. Then, there were times like this †¦ I headed off to first period, a combat class, in a bad mood. I didn’t like looking incompetent in front of Dimitri, and I’d really, really wanted to use one of those stakes. So in class I took out my annoyance on anyone I could punch or kick. By the end of class, no one wanted to spar with me. I’d accidentally hit Meredithone of the few other girls in my classso hard that she’d felt it through her shin padding. She was going to have an ugly bruise and kept looking at me as though I’d done it on purpose. I apologized to no avail. Afterward, Mason found me once again. â€Å"Oh, man,† he said, studying my face. â€Å"Who pissed you off?† I immediately launched into my tale of silver stake and heart woes. To my annoyance, he laughed. â€Å"How do you not know where the heart is? Especially considering how many of them you’ve broken?† I gave him the same ferocious look I’d given Dimitri. This time, it worked. Mason’s face paled. â€Å"Belikov is a sick, evil man who should be thrown into a pit of rabid vipers for the great offense he committed against you this morning.† â€Å"Thank you.† I said primly. Then, I considered. â€Å"Can vipers be rabid?† â€Å"I don’t see why not. Everything can be. I think.† He held the hallway door open for me. â€Å"Canadian geese might be worse than vipers, though.† I gave him a sidelong look. â€Å"Canadian geese are deadlier than vipers?† â€Å"You ever tried to feed those little bastards?† he asked, attempting seriousness and failing. â€Å"They’re vicious. You get thrown to vipers, you die quickly. But the geese? That’ll go on for days. More suffering.† â€Å"Wow. I don’t know whether I should be impressed or frightened that you’ve thought about all this,† I remarked. â€Å"Just trying to find creative ways to avenge your honor, that’s all.† â€Å"You just never struck me as the creative type, Mase.† We stood just outside our second-period classroom. Mason’s expression was still light and joking, but there was a suggestive note in his voice when he spoke again. â€Å"Rose, when I’m around you, I think of all sorts of creative things to do.† I was still giggling about the vipers and abruptly stopped, staring at him in surprise. I’d always thought Mason was cute, but with that serious, smoky look in his eyes, it suddenly occurred to me for the first time that he was actually kind of sexy. â€Å"Oh, look at that,† he laughed, noticing how much he’d caught me off guard. â€Å"Rose gets rendered speechless. Ashford 1, Hathaway 0.† â€Å"Hey, I don’t want to make you cry before the trip. It won’t be any fun if I’ve already broken you before we even hit the slopes.† He laughed, and we stepped into the room. This was a class on bodyguard theory, one that took place in an actual classroom instead of the practice field. It was a nice break from all the physical exertion. Today, there were three guardians standing at the front who weren’t from the school’s regiment. Holiday visitors, I realized. Parents and their guardians had already started coming to campus to accompany their children to the ski resort. My interest was piqued immediately. One of the guests was a tall guy who looked like he was about a hundred years old but could still kick major ass. The other guy was about Dimitri’s age. He had deeply tanned skin and was built well enough that a few of the girls in class looked ready to swoon. The last guardian was a woman. Her auburn hair was cropped and curly, and her brown eyes were currently narrowed in thought. As I’ve said, a lot of dhampir women choose to have children rather than follow the guardian path. Since I too was one of the few women in this profession, I was always excited to meet otherslike Tamara. Only, this wasn’t Tamara. This was someone I’d known for years, someone who triggered anything but pride and excitement. Instead, I felt resentment. Resentment, anger, and burning outrage. The woman standing in front of the class was my mother. How to cite Frostbite Chapter 3, Essay examples

The Mineral Resource Rent Tax in Australia

Introduction The following is an essay discussing the Mineral Resource Rent Tax introduced in Australia with the aim of ensuring that the mineral resources in Australia benefit citizens. This is because; they have benefited the mining companies due to the increase in the price of minerals.Advertising We will write a custom essay sample on The Mineral Resource Rent Tax in Australia specifically for you for only $16.05 $11/page Learn More This has especially affected large companies that deal with mining of coal and iron ore. The tax law gears towards utilization of the resources in a way that is reasonable and helpful to both the country and the mining industry in Australia. This essay will look into the effect of Mineral Resources Rent Tax on the accounting policies of the affected mining industry prior to the introduction of the tax and after the introduction of this tax. The essay will have a literature review on the effects of the mining industry on t he life of individuals as well as accounting policies of the affected companies. The essay will have a critical analysis of the tax and its effect on the mining companies as well as on the life of the people of Australia. The final part of the essay is the conclusion on the way forward. Literature Review The Mineral Resource Rent Tax is a tax proposed by the government of Australia on the mining companies, which extract non-renewable resources in Australia. Such minerals include iron ore and coal. The reason for this tax is that the mining industry is getting a lot of money due to the increased global prices of minerals. The government of Australia therefore found it prudent to ensure that the taxes or revenues collected by the government from the Taxes reflect the increased revenues from this industry. The revenues generated from such activities will improve the country’s infrastructure as well as ensuring that every citizen has benefited from the mineral resources available in the country. The government proposes to obtain forty per cent of the profits generated by these companies. This is because previously the companies were paying royalties to the government and they were smaller compared to the revenues generated (Mercer 2011). The proposal to do this has led to huge public debate on the effects of the Mineral Resource Rent Tax on the accounting policies of the affected companies. This is because the tax policy will change the accounting policies of the affected companies. The main argument however is on the implication of these changes and their effect in future accounting of the affected companies.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Previously, the mining companies were paying royalties to the government. The royalties were a fixed amount of money expected from the mining activities. These royalties are similar to federal taxes and they wer e not fully dependent on the amount of income generated from the sales of the minerals. However, the new tax policy on mineral resources will ensure that the companies pay tax according to their earnings. This has raised concerns from stakeholders on whether the tax will apply on the gross income or on the net income (Price Water House Coopers 2012). Concerning whether the MRRT is an income tax the Australian Accounting Standards Board interpreted the act as an income tax with respect to the previous Petroleum Rent Resource Tax because both are similar in many ways. The MRRT is therefore an income tax as it proposes taxation on the profits earned after deducting qualifying expenditure from the gross revenues. This then makes the tax an income tax according to the Australian Accounting Standards Board (Price Water House Coopers 2011). The other issue brought about by this bill is the accounting for transitional tax. This is because transitional tax requires accountability as well as time to ensure that there are no losses incurred from double taxation. MRRT tax requires the financial statements to reflect deferred tax accounting (Hughes 2011). The other tax accounting issue raised in The MRRT is the mining companies starting base. The starting base is the value of assets required by the company in order to start making profit. The companies must submit their assets value and the methodologies that they have used to determine the starting base. This aspect is raising a number of issues, as there is need for a standard methodology to evaluate the assets. This is because some of the companies may overvalue their assets with the aim of deferring their tax payment period.Advertising We will write a custom essay sample on The Mineral Resource Rent Tax in Australia specifically for you for only $16.05 $11/page Learn More Since there is no formal starting base, it is wise for companies to start preparing their methodologies of calculating the assets and the starting base to ensure that there is appropriate response (Hughes 2011) This also raises another issue where mining companies may use the starting base to defer tax for a certain period. This is especially in situations where the government may not have formulated clear starting base. This may provide the mining companies with a tax holiday where they are not obliged to pay tax until their assets value reaches a particular point (Hughes 2011). When the market value methodology is used, the companies will be obliged to support their valuations as per the existing market value of their assets. It is necessary to note that the market value approach only applies to the existing projects. This means that the new projects will not feature as a starting base as soon as the bill comes into effect. This is because some companies may engage in start up projects to defer their tax payments for unspecified period. This is necessary to support the deferred tax balances and to enable the company prepare market valuations. This calls for the company to have asset valuations to estimate assets before the financial enactment of the bill (Blanchard 2011). The other issue raised by the bill regards the current treatment of the state royalties. Previously these royalties were pre tax costs deducted before as a pre tax cost. However, MRRT does not specify clearly calculation of these royalties. However, there are two options about how they may be treated. The first one is operational cost and therefore deducted as an expense before taxation. The other option that is very likely to apply is for the inclusion of royalties as part of the MRRT. This will mean that the royalties charged by the state and federal government will be part of the tax. This means that the forty percent will be inclusive of the state royalties’ deductions. There is need for clarification on the way to handle this to reduce ambiguity (Blanchard 2011). The other factor for considerati on regards the market value of the assets as the market value is ever rising or falling. There is need for a mechanism to determine the value of an asset as per the market value. This is important to ensure that there is cohesiveness between the entity and the government methods of determining the market value (Blanchard 2011).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More There is need for the preparation of tax sharing agreements between the taxpayers such that the company receives issues or regulations in a way that is responsible. The agreement preparation regard the time in which the organization prepares for its time and opportunity of raking in revenues. This is because there are smaller mining companies affected by the PRRT and MRRT in various ways. The first issue of necessity is that of the fact that there is need to establish how tax deductions will be done (Blanchard 2011). Analysis of the MRRT The influence of Mineral Resource Tax has many ways of interpreting and calculating the payable taxes. This analysis will delve into the various points of view that are likely to occur resulting from the MRRT proposals with the first being deferred payments. In respect to the start up base where the company must indicate the initial capital invested in the project, new projects are not considered as starting base. Only the existing or ongoing projec ts will have the advantage of inclusion in the start up base. This is because there are some companies, which may take advantage of this exemption to find ways of having new projects such that this start up base allowance goes higher. The mining companies can however adopt different policies to incorporate the start up allowances (Donaldson 2011). The first view is that of the company treating the start up capital as a tax break. This is based on the interpretation that the start up capital of one million may mean that the company is exempted from paying taxes until it makes profit amounting to $ 1million. This view holds that the start up capital is a break or government allowances to enable the mining companies have their return on investment. This affects the manner in which the accounting policies have operated in the mining industry, as there were no such breaks. Tax calculations relied on the net income after deducting the operational expenses. It is imperative to note that th e normal taxation will apply soon after the start up capital utilization. The period in which the company takes to get to the start up base income is the tax holiday (Donaldson 2011). The other way in which the MRRT can apply is that the start up base may be a form of government grant to the mining industry to stimulate its performance. When viewed as a grant the companies may not defer their tax arrears but will continue to pay the taxes until such a time when the government refunds the tax to fit the grants given. This will be one of the ways in which the government can make foreign-based companies that are dissatisfied with the laws and they are looking for other countries with lenient taxation measures to remain in the country. The grant means that although the company pays its tax, the government augments the tax paid and exempts the company from paying the tax until a future date (Donaldson 2011). The question on how the MRRT will affect the accounting policies of the affected companies is important. The first effect of MRRT on the company’s accounting policies is creative accounting. There is high possibility that the mining companies will look for ways of sheltering their taxable income to ensure that they retain much of their profits. The creative accounting will involve several ways of reducing the amount paid to the government. The first manner that will apply concerning creative accounting is increasing the operational expenses. The affected companies may increase the operational expenses than the previous expenses indicated. The operational expenses such as the value of the machines and the value of the goods and services may indeed reflect a deduction in the manner in which the company operates. There is need for proper mechanisms concerning the financial reporting of expenses (Blanchard 2011). The other major aspect of the effects of MRRT is on earnings management policies. Earnings management refers to a situation where the company manip ulates its earnings in order to have a stable income projection aimed at boosting the investor confidence. Nevertheless earning management is likely to apply to the companies privately owned or not listed in the stock exchange. Public companies will have to pay their taxes, as they will have to apply different accounting policies, as the interest of the public investor is to have higher dividends. This will mean that such companies may not increase their operational costs to reduce the payable income as the interests are in the dividends not the value of capital (Blanchard 2011). While the company may increase their operational costs such as exploration and development, the Mineral Resource Rent Tax only considered the ongoing projects as exempt from the taxation. However, new projects may not qualify as a start up capital or operational expenses and they will therefore pay tax on such projects (Wood 2011) The role played by the earning management involves inappropriate estimate of liability. This is where the company underestimated its actual liabilities which it owed to the banks and other institutions. The companies may use excessive provisions to justify those practices in legal terms. This shows that the management irrespective of manipulating the figures are still within the legal provisions of the company and therefore they are not liable for of any wrongdoing. These legal provisions concerning the company assets and auditing structures create loopholes, which allow the manipulation of figures (Wood 2011) The MRRT will therefore affect the accounting procedures of the company especially the bookkeeping procedures. The bookkeeping enables the company to track its expenses, and profitability and look for situations where the company may be making losses. However, the earning management adopted by the companies to increase their operational expenses in order to benefit from the tax base assets may rob the investors their profits as dividends that accrue to the company from after tax profits. The book keeping policies of the company reflect the internal transactions of the company. For the company to operate effectively the records must be authentic and reflect real transactions of the company. Without this happening, there is likelihood that the company will not have the correct financial statements (Wood 2011). The other accounting policy that is important concerns the financial reporting procedures. This is where the MRRT policies will have effect. This is because the financial reports need to indicate the real financial position of the company in terms of the profits or losses. This is necessary to ensure that the policy benefits both the investor as well as the government (Eseinhardt 2011). Recommendations The Mineral Resource Rent Tax is indeed complicated taxation mechanism, which requires the affected companies to prepare their policies and make the necessary adjustments to cope with the changes. The companies will benefit fro m the policies to ensure that there is proper governance and timing for the necessary changes to take place (Eseinhardt 2011). The second manner of dealing with the MRRT is setting the assets base so that the company may benefit from the start up capital base. The investors in the mining companies are the greatest losers due to reduced dividend as a result of increased taxes. For the public investors to benefit, the earning management or creative accounting policies intended to reduce taxes payable to the government must be abolished to ensure that the investors benefit. This is the major reason why the bill has received opposition from the owners of the companies especially the public investors as this will reduce the huge dividends that they have been generating from the venture (Eseinhardt 2011). Companies must prepare and program themselves through training their accounting staff to handle the new accounting procedures as indicated by the MRRT. This is necessary, as it will ensu re that the companies involved anchor towards ensuring that the company aligns with the taxation recommendations of MRRT. The training will enable the companies to cope with the intense and rigorous evaluation process that is going to come after the bill is effected (Clark 2004). The company must also conduct prior valuation of their assets before the government comes in to value the assets to determine the start up base of the company. This is important in ensuring that the company has a proper estimation of its start up tax base before the financial year begins (Clark 2004). Informing the investors is also a very important aspect of the way forward in ensuring that the company aligns with the new tax proposals. The investors have to make decision on whether they want increased cost of operation for the company or higher divided. The increased operational costs may increase the share value of the company while reducing the taxes paid to the government as well as the amount of money that the shareholders or the investors will receive as dividends. It is therefore imperative for the mining companies to conduct meetings or seminars with their investors to inform them of the implications of MRRT on their entity. The shareholders then may decide the way forward, either to allow earning management or to pay the tax as it should be and continue to get more money (Clark 2011) There are however two options concerning the implication of MRRT on the revenues collected by the government resulting from the measures and the accounting polices which different companies will have. The first is that it may result to increased government revenues if the companies comply and treat the taxation recommendations as taxable income. Nevertheless, if the companies adopt earning management policies intended to make the companies shelve its income then the government will not collect as much revenues as anticipated. The investors may also decide to invest their money elsewhere if they feel that the taxes are high in comparison with other countries such as Columbia and Latin America. This may lead to closure of many mining companies that have threatened to do so in protest of the taxation law. This is because the tax will affect the cost of operation when there are state royalties that the mining companies pay to the state governments. The other aspect of consideration is that if the companies may decide to relocate there will be massive loss of jobs in mining as major industry in Australia (Clark 2011). However, the law intends to ensure that every Australian benefits from the resources available in the country. Most of the mining companies located in Australia are foreign based and the profits that they obtain from the venture benefit foreign countries. The Mineral Resource Rent Tax is therefore a milestone in ensuring that the mining industry contributes to the infrastructural development of the country. However, it is important to ensure that there is more cla rity concerning the manner of paying tax (Clark 2011). Conclusion Taxation is a major part of accounting and the taxation measures and procedures adopted by a government determines the policies which the companies affected by the measures adopt. The taxation policies proposed by the Mineral Resource Rent Tax law will affect the terms of taxation policies especially on how to account for the start up base capital. The other way is adopting the best means of ensuring profitability without increasing operational costs. The third way is reducing profits by increasing the company equity. MRRT will change the accounting policies of the affected companies. The investigations on the effects of MRRT on the accounting procedures of the mining companies are of importance to all stakeholders in the mining industry and the people of Australia. References Blanchard, T 2011, Preparing for MRRT: Deloitte’s perspective, Deloitte Australia, pp. 4-11 Clark, T 2004, Theories of corporate governa nce: The philosophical foundations of corporate governance, Rutledge, London. Clark. T 2011, Mineral resource taxes in information age, Long Range Planning Publication, pp.1 Donaldson. L 2012, MMRT on governance and shareholder returns, Academy Of Management Review, vol. 20, no. 1, pp. 5. Eisenhardt, K 2011, An assessment and review of MRRT, Academy of Management Review, vol. 14, pp. 57-74 Hughes, S 2011, Effects of MRRT on public shareholders, Earnest and Young Reports, pp.1-8 Mercer, P 2011, Australia new mining tax and its implications, International Resource Journal, vol. 11 pp. 2-3 Price Water House Coopers 2011, Complexity of MMRT on accounting policies, Price Water House Coopers Reports, pp. 1-17 Price Water House Coopers 2012, Complexity of MMRT on accounting policies, Price Water House Coopers Reports, Vol. 2, pp.1-8 Wood, L 2011, Implications of mineral resources rent tax, Sydney Morning Herald, Sydney. This essay on The Mineral Resource Rent Tax in Australia was written and submitted by user Ray Wolfe to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Intolerance in The Chrysalids Essay Example

Intolerance in The Chrysalids Essay Example Intolerance in The Chrysalids Essay Intolerance in The Chrysalids Essay John Wyndham focuses on the dangers of strict social conformity. He also suggests that blind acceptance of tradition results in persecution, rebellion and ultimately destruction. At the beginning of the story the author shows the society here is very religious and show they have a strict social conformity everything there has to fit their idea of a true image of god, If it does not fit it is destroyed, or if it is a human they are banished to the fringes. The fringes are very deviated land where they put blasphemys to try and survive but they hope for them to die. anything that defied the true image was satanic God decreed that man should have one body, one head, two arms and two legs: that each arm should be joined in two places and end in one hand: that each hand should have four fingers and one thumb: that each finger should bear a flat finger-nailThen God created woman, also, in the same image, but with these differences, according to her nature: her voice would be of higher pitch than mans: she should grow no beard: she should have two breasts- David Strorm . This was taught to them through their lives and lived by that is the true image of god anything not like it was a blasphemy. People who can hide this past the

5 tips on how to keep employee turnover low

5 tips on  how to keep employee turnover low One core aspect of successfully running a business- regardless of its size or the industry it’s operating in- is keeping staff happy and motivated so that they continue to perform at effective levels. It also helps to reduce levels of employee turnover- something that strategic, forward-thinking management teams should always consider.Why is employee turnover so crucial to manage carefully? Simple- its potential negative effects on an organization can be profound, and can impact every aspect of a company’s ability to operate efficiently.Entrepreneur published an insightful article on the hidden costs of employee turnover  in which  Toronto-based human resources consultant Tom Armour discussed the hidden ways turnover can have a financial effect on a company, including:The cost  of  the work that isn’t getting done when an employee is missingCo-workers not being able to work to their full potential because they’re picking up the slack from missing e mployeesA loss of credibility for management when a work environment has a reputation for excessive turnover and employees grow discouraged that they will thrive thereSo, it’s clear that employee turnover is a potential problem for any business and that its potential effects are wide and deep. That said, there are some strategic steps that key management, HR teams, and hiring personnel can take in an effort to minimize its prevalence. Forbes recently published an article that highlights several key ways to reduce employee turnover.Consider using these 5 strategies in your company.hbspt.cta.load(2785852, '9e52c197-5b5b-45e6-af34-d56403f973c5', {});1. Hire the right people.Keeping employees starts with hiring the right employees. You likely  hire employees  who have strong skills that match your open position. But, how well do your employees fit in with your business’s culture?You must hire employees who are behavioral and cultural fits for the job. You can ask emplo yees  behavioral interview questions  to find out how they react in certain situations. Also, during interviews, be sure to show candidates around your business and tell them about your workplace culture. Candidates will hopefully eliminate themselves if they don’t fit in.If employees don’t fit in with your work environment, I guarantee they won’t be happy. They won’t fit in, they won’t get along with their co-workers and they’ll feel lonely. An outstanding candidate that doesn’t match the behaviors and culture of your business won’t stay around long. They’ll take their skills somewhere where they fit in.2. Offer competitive pay and benefits.People want to be compensated well. They need to cover standard expenses like housing, utilities, and food- and most people want enough money for extras, too. If you don’t pay your employees well, they’ll find a business that will.When determining compensation for y our employees, it’s good to do market research on wages. Find out what your competitors pay their employees. Research a  competitive salary range  based on similar jobs in your local area. For example, if you want to hire an IT specialist in San Francisco, you should consider what other businesses in San Francisco pay their IT specialists.And you can’t simply give employees paychecks and be done. Employees want good benefits, too. You must offer competitive benefits that your employees want. Learn about  common employee benefits. Then, find out what benefits competitors and other businesses in your area offer.3. Give praise freely and often.Your employees need encouragement and recognition. When they do something right, show your appreciation. When they finish a large, difficult project or submit a project before the deadline, congratulate them. Show them that you see their hard work.Of course, don’t feel like you have to shower employees with praise for e verything they do. You don’t have to praise employees for small, everyday tasks. But, when employees truly do something worth congratulations, give it.The goal here is to create an encouraging, positive work environment. When employees feel respected, acknowledged, desired, and motivated, they are more likely to stay. Best of all, this method to decrease employee turnover is free. You just have to use your words.4. Guide employees down a career path at your company.If employees stay stagnate in one job for too long, they might search for another job where they can advance. Most employees want to increase their skills and knowledge and move up the career ladder. Showing employees a projected career path gives them a sense of direction and purpose.You should lay out an ideal plan for your employees. Where can they go from their current position? Maybe it’s an upward or lateral move. Or, maybe your employees can earn more responsibility in their current position. Whatever it is, let your employees know how they can advance.After you’ve set up a plan with them, you can help employees advance along their career path. Provide them with coaching quarterly by recommending ways to advance. You can also offer employees training opportunities. Give them plenty of chances to learn new skills and put them into practice in their current job.5. Don’t shy away from flexibility.If it’s possible, allow  flexible work schedules that let employees adjust their work time and location. That way, employees can create a work-life balance for themselves. Your workers can pursue things beyond work, go to appointments, and take care of their families- all while getting their work done on time.Flexible work schedules might not be possible for all businesses; your employees might need to be at your business at specific times. But there still might be ways you can offer flexibility, such as the option of working from home one day a week or adjusting a s tart time for the day.There you have it- if you’re interested in minimizing the effects of employee turnover in your organization, take advantage of the tips listed here to help keep your business operating effectively.

The Legal Policy In The Gas And Oil Industry Essay

The Legal Policy In The Gas And Oil Industry - Essay Example All these forms of contract are been utilized for accomplishing the same purpose i.e. promoting the economic growth of oil and gas production and extraction with sustainable environmental effect. Especially mentioning, the above-stated contract agreements possess own advantages along with disadvantages. Malaysian oil and gas industry plays a key part in developing the economy of the nation through contributing 40% in the national revenues. The major issues that arise during the selection of contract in this regard include the share of the distribution of profit between the government and companies participating in the contractual agreement and the cost structure that the involved parties need to be accepted. It will be vital to mention that oil and gas industry plays a vital part in boosting the overall growth of the nations in the international scenario. Thus, the proper selection of a specific contractual agreement will not only assist the respective governments of the nations to e radicate the issues but also impact the overall growth of the economy at large. Besides, the prior reason for undertaking an effective contractual agreement in the oil and gas industry between countries and international oil companies is to utilize the reserves in an appropriate manner2. However, at certain times, the selected approach of the contract becomes complicated, which significantly leads towards rising disputes between the involved parties. Moreover, contractors need to follow varied industrial norms, environmental laws, international and comparative policies of different international environmental agencies. By taking into concern the international scenario, it can be inferred that the notion of sharing production and operational activities of oil and gas amongst states and companies by forming an efficient commercial enterprise was significantly developed during  the 1950s in Bolivia.