International students should be exempted from paying taxes, unless they are working in the host country

Introduction Due to globalization which is characterized by advanced technology especially in transportation, coupled with the desire to learn from other countries, it has been realized that the rate of students seeking education in foreign counties has increased.Advertising We will write a custom report sample on International students should be exempted from paying taxes, unless they are working in the host country specifically for you for only $16.05 $11/page Learn More However, changes and development of internet contributed to the fact that learners are able to obtain desired education certificates by studying in their motherland (Dwyer, 2009). This does not mean that there are no international students. It is worth mentioning that Universities and collages have relied heavily on international students for income as well as resources. Although there have been serious issues facing international students such as cultural differences and communication or language barriers, there is no such burning question as whether or not these students should pay taxes. There are those that should be exempted from paying taxes regardless of whether these students work or not; on the other hand, there are those who believe that they opt to pay taxes since they enjoy the services and goods of the host countries (Vance Ahlstedt, 1996). The title of persuasive essay is ‘international students should be exempted from paying taxes, unless they are working in the host country’. According to Dwyer, 2009, international students refer to those individuals who are seeking education in other countries and they will stay in that country for the period they will be studying. I believe relieving foreign students from paying taxes will go long way in ensuring that they are not further troubled since they have a whole host of issues to handle such as language barrier and cultural differences. The paper is divided into the following sections, int roduction where the thesis statement is brought forth, the main body where the supporting arguments for my case are succinctly covered and lastly the conclusion section where the summary of main points are brought forth. The thesis statement is then re-stated. Supporting arguments I believe that exempting those international students who are not working will go an extra mile in ensuring that Universities and collages open doors for more international students. This is a good concept since it allows to share and learn about other cultures which will help in ensuring that the world’s populations partially or fully understand the various cultures hence they are able to do business successfully in various destinations (Rajapaksa Dundes, 2003).Advertising Looking for report on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Assuming that international students are taxed, there will be higher chances that new and prospecting stud ents will be discouraged from seeking studies overseas. In addition to hindering cross-cultural learning and knowledge sharing, this will compromise the advantages Universities and collages enjoyed such as financial gains (Goodman, 2006). On the same note, this act will deny majority of international students the opportunity of enjoying the services and high quality education that could not be obtained from their home countries. This will have a serious long-term impact not only on individuals but also on the entire country of students’ origin. Additionally, when such students are not allowed to learn in foreign countries, they will develop hard feelings about the potential host country. This kind of hostility combined with other causes of ‘perceived injustices’ will make such individuals a security threat in terms of terrorism. If the host countries try to invest in the countries by sending students to study overseas, it will be fully supported in all spheres (l egally, politically and economically) and it will enjoy doing business in that country (Ault Martell, 2007). Secondly, I hold the view that exempting international students from paying taxes especially those who are not working will ensure that they are relieved from the hustle involved in dealing with tax issues; this will provide them with an ample opportunity to fully concentrate on academics (Vance Ahlstedt, 1996). Additionally, having in mind that the majority of international students face serious challenges such as language barrier, cultural differences, changes in climate among others, it would be a plus if the host country has an arrangement where these kind of students are exempted from paying taxes (Goodman, 2006). It will reduce the number of issues they have to worry about, hence, giving them an opportunity to adapt to the new environment quickly and with ease. Thus the students will be in a better position to concentrate and do well in class. In my thesis statement, I said that there is need to tax those international students who are working. This will discourage international students from seeking job opportunities instead of learning. Additionally, it will encourage students to go back to their countries once they complete their education. This will ensure that the host countries are not too congested which will put less pressure on existing resources and at the same time allow new students to seek education in foreign countries to get the opportunity (Rajapaksa Dundes, 2003).Advertising We will write a custom report sample on International students should be exempted from paying taxes, unless they are working in the host country specifically for you for only $16.05 $11/page Learn More I do believe it is the responsibility of ‘richer’ countries to encourage individuals from developing countries to seek studies and support them. This in the long run will help balance the existing inequality between developed and developing countries. To accomplish this, foreign students should not be taxed. Another reason to support my thesis statement rests on the idea that if international students are compelled to pay taxes, they will indulge in illegal activities to raise money for the same personal upkeep and entertainment. In the United States, for instance, those who have engaged in drug trafficking are students who do so with the aim of raising more money to meet their daily need since little money they receive is taxed (Rajapaksa Dundes, 2003). To avoid such a scenario, it would be rational to exempt international students from paying taxes. On the same note, being compelled to pay taxes will add frustration to international students. This will drive them to engage in drug abuse such as alcohol, bhang, heroine and cocaine in the pretense that it will help relieve stress. More importantly, since some of the international students are from third world countries who are sponsored by the government, family members or organizations, it would be unreasonable to tax them, bearing in mind that going overseas is costly. There are cases where the government of the host country and the one sending students have reached an agreement not to tax the students. Not taxing them will uphold such an agreement leading to a mutual understanding between the two countries (Ault Martell, 2007). Conclusion International students should not pay taxes. I believe that having an arrangement where those who work in the host country should pay taxes while those not working should be exempted; it will be important in encouraging students. International students are those individuals who seek higher education in a foreign country stay there as long as the study continues.Advertising Looking for report on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Exempting international students from paying taxes will help encourage more prospecting students to get the same opportunity. At the same time, it will encourage cross-cultural learning, knowledge sharing and ensuring that Universities and collages continue gaining financial benefits associated with the program. I have also argued that exempting international students especially those who are not working will help in ensuring that the students are relieved from the burden of worrying about tax issues. This will further provide them with an ample opportunity to concentrate on their studies and even complete the program within the stipulated time. Additionally, the exemption will ensure that international students do not get engaged in heinous activities such as drug trafficking and drug abuse. More importantly, when international students are exempted from paying taxes, the relationship created among such students of different origin improves due to mutual respect. This in the long r un will provide a favorable environment for Foreign Direct Investments. However, I think taxing international student who are working will help fight the problem of brainwashing which is rampant in the developing countries as well as easing pressure on the available resources in the host countries. References Ault, D. Martell, K. (2007). The Role of International Exchange Programs to Promote Diversity on College Campuses: A Case Study, Journal of Teaching in International Business 18(2):153-77. Dwyer, J. (2009). Communication in Business: Strategy and skills. Prentice Hall: New York. Goodman, A. (2006). Why they Come: Connection, The Journal of the New England Board of Higher Education, 21(2): 15-6. Rajapaksa, S. Dundes, L. (2003). It’s a Long Way Home: International Student Adjustment to Living in the United States, Journal of College Student Retention, 4 (1): 15-28. Vance, D. Ahlstedt, D. (1996). U.S. Federal Income Tax Guide for International Students and Scholars, NAFS A Association of International Educators. This report on International students should be exempted from paying taxes, unless they are working in the host country was written and submitted by user Hazel Galloway 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.

What I learned from the Course Essays

What I learned from the Course Essays What I learned from the Course Essay What I learned from the Course Essay `Diversity Issues in the workplace` is a course that is essential for the study programs in the world today. With cross-continental and cultural barriers vanishing and distances shortening, it is important to know how to operate in a diverse environment. Of course, when the factor of diversity comes in to play in a work environment, it gives rise to its own issues and obstacles. In order to be able to work productively in a modern day organization, a person has to understand the element of diversity so that the issues can be avoided and dealt with in a professional and ethical manner.As I have taken this course, I now understand the different facets of the concept of diversity in a work place. First of all, what this course aims at developing is a sense of keenness towards dealing with situations in a humane and ethical manner, and at the same time, maintains professionalism. Different work places have different environments; the organization may have different attitudes towards diff erent sexes, ethnicities, sexual preferences, races or even age groups. Â  At the same time, people come from all sorts of demographics and cultural backgrounds. When these backgrounds and demographics mix, issues are bound to arise. This course has taught me how to deal with such situations.By first of all defining and clearing up the concept of diversity, the course makes it easy to understand that diversity is not just about races and color; it’s about differences and variations of people around us. Then, the course also highlights the advantages of diversity and how it helps diversify the environment, organization and idea generation. It removes all doubts, resistances or discriminatory thoughts that a person might have against the concept of diversity. Then, the course teaches us an important part of organizational behavior; identifying diversity. This is done through identifying and acknowledging different kinds of diversity factors such as cultural differences, differ ences in personal style and expression, privacy, intimacy and communication. Another aspect of the course that helped me understand the concept was the understanding of diversity barriers. These can come in various forms; stereotypes, discrimination and the wrong ways to deal with these issues. Understanding these barriers and the wrong approaches helped me understand about what not to do and how not to handle issues in a diverse workplace. It is important to consider every aspect of everyone’s feelings and cultural differences in order to not offend anyone around us and be objective and professional about everything we do.One of the most important aspects of a diverse workplace is communication. The course gives a clear understanding of the communication issues and barriers that arise in such an environment, how to overcome those barriers, bridge the communication gap and ensure a healthy relationship among the employees. The key to improving communication is to promote part icipation and take everyone’s input so that people around us, no matter how different, feel comfortable and significant in any team project or task. When this is done, a major diversity barrier is overcome and relationships strengthen.Managing diversity is also an important issue. It is important that the people’s core competencies are identified and people are judged and evaluated on the basis of skills and not any other factor. Workforce diversity comes into play in this representation aspect of a diverse organization. The concept of equal opportunity is important in such situations; the fact that all people living in a geographical area should have equal rights and equal and fair chances to all employment and work opportunities within and outside the organization. Affirmative action is mandatory.It is important to understand, not only the negative impact of diversity in a workplace, but also the positive impact; diversity promotes positive impact of diversity, incre ased creativity, multiple points of view and a multiple skills, wider range of experiences and backgrounds. There are several issues in a diverse workplace including dealing with different sexual orientations and sexual offenses and harassments. The key is to educate the employees and spread awareness about these issues and how people are different and have their own rights and choices. This helps implement a cooperative environment. Also, it gives the people a complete overview on identifying, reporting and dealing with discrimination and offenses.Employee retention through diversity is another important aspect of an organization. It is important to understand the people’s concerns and issues that are linked with organizations and to understand the factors that affect employee turnover. By better understanding these concerns, the organization would be able to reduce turnover rate and ensure that a healthy workplace exists and employee retention is high.Education on governmen t legislations about diversity is also important; it is important to understand federal laws and regulations regarding diversity, affirmative action and discrimination. Lastly, the course sheds light on developing and implementing a healthy and diverse corporate culture and creates an environment that employees from all cultural backgrounds can enjoy working in and be comfortable interacting within so that they can learn and grow personally and collectively. Â  (Class Syllabus: Diversity Training 101, 2009)

All in One Development Project Proposal

All in One Development Project Proposal Project Proposal: Restaurant in a building or in other words all-in one building. In Malaysia, this type of building is rarely be found as people are looking for it. Most of the building in Malaysia have a single function. Background Project â€Å"Restaurant and Convention† is a place that people can eat in the building as well as having meeting or held any events. Restaurant means a business that serves food and drinks to customers in exchange for money. Normally, meals are served and be eaten in the restaurant or also can be take-out. Besides that, restaurant is a place for people to have a great time with family and friends. Convention can be define as a place for large scale of people gathering with the same and common interest. Convention may refer to; Meeting Convention: A place for individual people who meets at a certain arranged place and time in order to discuss in some common interest. Fan Convention: It is a place to hold an event for the fans of a partic ular comic book, actors, celebrities, artists, gather to participate and do programs. Some also incorporate commercial activity. Wedding Convention: Is a place where people hold a wedding ceremony at a certain arranged place and time. So this proposed project is a combination between restaurant and convention where people can dine-in and at the same time can hold any events at the Convention halls. Proposed Site Location The proposed site location is located at the beach in Malacca called Klebang Beach. This beach is one of the best attraction in Malacca where the famous Coconut Shake is located near the beach. The purpose of choosing this site not only because of the attraction, it is because it has a nice view facing the sea, always have cool breeze blowing or natural ventilation, natural lighting from the sun and etc. Besides that, it is also near the main road, called Klebang Besar road. Below is the location map of Klebang beach from the Malacca State (Map 1.1) and prop osed site of part of Klebang Beach (Map 1.2). Map 1.1 Picture above shows the location of the site at the Part of Malacca Map. Map 1.2 Picture above shows the site from the Klebang beach. Principal Reasons For Undertaking The Proposed Project The preparations for Malacca District development goals of the Malacca District Local Plan can be explained when the framework that has the details and important point for guiding the Malacca district development about five to ten years until the year of 2015, based on Vision 2020, Malacca State Government, and Ministry of Tourism and Culture.

Eu law Essay Example | Topics and Well Written Essays - 1750 words

Eu law - Essay Example The buyer can sue the trader for faulty goods within a period of six years in England or five years in Wales and Northern Ireland. The procedure to get the product repaired or replaced by the seller involves notifying the seller of the defects in goods within a reasonable time that is usually six months for the second-hand goods (Thies, 2013, p. 173). The buyer should prove the ownership of the goods and the relationship between the seller and the buyer because the seller cannot raise a claim of defect or default on goods from a trader who did not sell the goods that product to them. The buyer should produce the receipt they used when making payment or use claim using confirmation from the credit card in case the payment was charged from the credit card (Thies, 2013, p. 184). However, in case the seller is unwilling to compensate the buyer against the fault goods the seller can seek court intervention within six years in England or five years in Wales and Northern Ireland. The right to return or get a second-hand car replaced is applicable to the car dealers (Thies, 2013, p. 189). If one decides to purchase a c ar from a private seller, the buyer has to be cautious since the seller has no obligation to give the details of the car although they should answer any question asked by the buyer in regard to the car truthfully. In case the buyer raises the issue within six months, the seller is obliged to prove that there was no defect on the goods at the time of sale, while for the claims raised with twelve months but after a lapse of six months the regulation places the onus on the buyer to prove the goods had defects rendering them unfit for the purpose at the time they bought them (Thies, 2013, p. 141). The buyer should prove the fault of the goods using expert’s report such as engineer or a mechanic to substantiate their claim of defect. Direct effects refer to

Building a Coffee Shop Research Paper Example | Topics and Well Written Essays - 1250 words

Building a Coffee Shop - Research Paper Example I have decided to add innovation in the customer services section by building an isolated area in my Coffee Shop where the customers could not only relax but also study as I would be making study material including newspapers and magazines available for them. In this way, the customers would not only enjoy the coffee of my shop, but will also be impressed by the services; thereby exhibiting the high value, which the shop places in them. In today’s world, Marketing is one of the most important determinants for a business’ success. For my Coffee Shop, I would be developing a small but skilful team which would market and advertise my shop extensively at all platforms. Marketing would not only be done through conventional methods such as pamphlets, brochures and newspapers, but modern day techniques such as Internet advertising would also be employed. Today, social networking websites have become a significant part of the society’s life; and my marketing plan intends to utilize this factor by publicizing my shop through it. In order to gain an edge over the competitors, my team would attempt to reach as many people as possible by personally visiting the houses in the town and informing people about the new Coffee Shop. As far as the area of Human Resources is concerned, my policy for Human Resources is a very broad one, which completely adheres to the federal and state laws pertaining to employment. Though, I would refrain from hiring people of less than eighteen years of age at my shop, however, if ever the need arises, I would ensure that while employing students and teenagers, there is compliance with the child labour regulations and ordinances. Furthermore, to compete with the other Coffee Shops, my shop would not only hire a diverse workforce on the basis of caste, colour, creed and race; but diversity will also be enforced by hiring people with disabilities, thereby, enhancing the reputation of my shop in the social circles. At the same t ime, such measures would also qualify my shop for tax credits. Technology would be utilized by my Coffee Shop to a great extent by making use of computers for maintaining records and conducting other important activities related to the shop. Moreover, in order to remain competitive in the market, I would be providing my customers with the latest Wi-Fi technology in the shop through which they could access internet. It would also give a stylish look to my business, in that way, attracting customers and challenging competitors. Therefore, my strategy is quite comprehensive with the rationale to make my Coffee Shop a successful one which would give tough competition to all the other Coffee Shops in the town ("SBA," n.d.). I aim to open my own Coffee Shop instead of buying an existing one as I have always admired the concept of entrepreneurship and wanted to be a successful entrepreneur. Establishing my own Coffee Shop would provide me with an opportunity to fulfil my dreams and develop my shop according to my own will. Consequently, this would enable me to bring in my own innovations while constructing the shop; such as designing the interior, seating arrangements, isolated studying area, reception centre and other activities related to the overall structure of the shop. Moreove

Student Handbook University of Luxembourg Essay Example for Free

Student Handbook University of Luxembourg Essay Welcome to the Faculty of Law, Economics and Finance of the University of Luxembourg. Dear Student, I should like to take this opportunity to welcome you to the University of Luxembourg’s Master degree course in Accounting and Audit. You have made an excellent choice! The academic Master programme in Accounting and Audit has been developed for you in partnership with leading academics and practitioners. The academic programme offers scientifically based in-depth knowledge of all specialist areas that are relevant to accounting and auditing practice, without neglecting the practical relevance of teaching content or the preparation of candidates for the job market. Students completing the degree course acquire the expertise to solve practical problems on a scientifically sound basis. Candidates aiming to obtain the professional qualification of reviseur d’entreprises will have completed the theoretical stage of their training on a high academic level when they graduate. This Master’s programme offers great advantages in terms of subsequently starting a professional or academic career, mainly because many relevant companies and important organisations are based in Luxembourg. This handbook is designed as a reference document for Master of Accounting and Audit students. It gives you general information about the programme and procedures and points you to other places for further information and advice. Use the handbook as the initial source of information and guidance. I do hope you will have an enjoyable and rewarding time and wish you the very best for your future studies. Yours faithfully, Dr Anke Mu? ig Associate Professor of Audit Academic Director Contents A. Study rules .. 1 A. 1 A. 2 Area of applicability . 1 Programme overview . 1 A. 2. 1 Aim of the programme . 1 A. 2. 2 Structure of the programme .. 3 A. 2. 3 Modules of the programme 4 A. 2. 4 Path to the reviseur d’entreprises 7 A. 3 Mobility 8 A. 3. 1 General information.. 8 A. 3. 2 Erasmus .. 9 A. 3. 3 Global exchange programme . 10 A. 3. 4 Luxembourg grading system and international correspondences .. 11 A. 4 Charter of rights and duties of students . 11 A. 4. 1 Attendance/punctuality/class behaviour.. 11 A. 4. 2 Student evaluation of courses 12 A. 4. 3 Students’ rights 13 A. 4. 4 Students’ duties .. 14 A. 4. 5 Treatment of fraud .. .. 15 B. Examination rules. 16 B. 1. Preface . 16 B. 2 B. 3 B. 4 B. 5 B. 6 B. 7 B. 8 B. 9 Nature of examinations 16 Admission and examination committee . 20 Admission to examinations 21 Grading of examination performance . 21 Fraud or attempted fraud 24 Absence from an examination .. 25 Re-examination . 26 Replacement examination . 26 B. 10 Master thesis .. 26 I B. 11 Academic degree .. 27 B. 12 Appeals procedure .. . 27 C. Study guide .. 28 C. 1 Communication . 28 C. 1. 1 Communication with members of the Faculty 28 C. 1. 2 Communication with academic staff . 29 C. 1. 3 Moodle: the e-learning platform . 29 C. 2 General information about studying at the University of Luxembourg . 31 C. 2. 1 Academic calendar 2012/2013 .. 31 C. 2. 2 Class representative and Luxembourg University Student Organisation (LUS) . 32 C. 2. 3 Administrative steps regarding the diploma .. 32 C. 2. 4 Other useful information .. 33 C. 3 Rules and advice on seminar papers and other examinations.. 34 C. 3. 1 General information .. 34 A. 3. 2 The oral presentation of your paper . 35 C. 3. 3 Your written paper.. 35 C. 3. 4 Non-plagiarism statement 37 C. 3. 5 Possibilities for conducting research . 37 C. 4 The Master thesis . 40 C. 4. 1 Research .. 40 C. 4. 2 The proposal 40 C. 4. 3 The role of the supervisor 44 C. 4. 4 Student responsibilities. 45 C. 4. 5 Structure of the thesis .. 46 C. 4. 6 Format 51 C. 4. 7 Submission .. 52 C. 4. 8 FAQ 52 E. APPENDIX . 55 E. 1 E. 2 Admission requirements . 55 Referencing with the Harvard method 56 II Master in Accounting and Audit A. Study rules A. 1 Area of applicability. This document defines the aims, content and structure of the Master in Accounting and Audit programme at the University of Luxembourg as well as the code of conduct for participants. The syllabus design and teaching for this programme are based on these study regulations. They provide the basis on which students plan their course of studies. They also complement the Examination Rules for the programme. A. 2 A. 2. 1 Programme overview Aim of the programme With the Master degree course in Accounting and Audit, the University of Luxembourg will assume the leading role in academic education in the field of accounting and audit. The degree course facilitates access for graduates to demanding roles in the corporate sector, in particular auditing, as well as an academic career. Accordingly, the degree course is committed to providing international training of outstanding academic quality, which is relevant to practice and academic research. The Master degree course in Accounting and Audit sets itself apart from the many degree and other training courses offered in the market by academies, technical universities and professional accounting associations, which are primarily geared to providing practice-based training for accountants and auditors. The current intense debate surrounding the training of accountants and auditors, which is being conducted at European and national level in the wake of the financial crisis and the associated failure also of accountants and auditors, categorically highlights the shortfalls of any training that at the theoretical study stage for accountants and auditors focuses exclusively on conveying practical knowledge. The Accounting and Audit degree course responds to this debate and offers scientifically based in-depth knowledge of all specialist areas that are relevant to accounting and auditing practice, without neglecting the practical relevance of teaching content or the preparation of candidates for the job market. The Accounting and Audit Master degree course in Luxembourg offers advantages in terms of subsequently starting an academic or professional career, mainly because many relevant companies and important organisations are based in Luxembourg. The University of Luxembourg has international links and closely cooperates with other universities in respect of this particular degree course (e. g. with the 1 Master in Accounting and Audit member universities of the Association des Formations Europeenes a la Comptabilite et a l’Audit (AFECA), i. e. the University of St. Gallen (Switzerland), Leopold Franzens University in Innsbruck (Austria) and Friedrich Alexander University in Erlangen-Nuremberg (Germany)). This offers graduates direct opportunities for an international research career. Leading international accounting, auditing and tax firms such as Deloitte, Ernst Young, KPMG and PricewaterhouseCoopers maintain key branches in Luxembourg. As part of the course, students also work with the European Court of Auditors. This is a specific benefit relating to the location and provides students with unique opportunities during their studies and in career terms: on the Accounting and Audit degree course at the University of Luxembourg, scientific and applied training do not therefore conflict, but complement each other. The degree course is aimed at the following students: †¢ The course attaches particular importance to research-based education. The course therefore provides optimum preparation for a subsequent doctorate in accounting and auditing. †¢ The course targets students who wish to specialise in the field of accounting and audit and aim for a career in finance or accounting or the financial management of companies after completing the course. †¢ The Accounting and Audit Master degree course is aimed at students who wish to obtain the professional qualification of reviseur d’entreprises. The course offers optimum preparation for this professional qualification, as the teaching content required by the legislator for the theoretical part of the training is comprehensively implemented. In addition, courses of the formation complementaire des reviseurs d’entreprises are integrated in the Master degree course. As a result, the course provides the most efficient access for achieving the professional qualification of reviseur d’entreprises. At the same time, attendance of the courses relating to the formation complementaire des reviseurs d’entreprises promotes networking by students with auditing professionals. †¢ The programme is also aimed at students who wish to become auditors in another EU member state. It provides optimum preparation for the professional aptitude test (often also referred to as â€Å"audit exam†) in the relevant EU member state. All specialist subjects are taught which are tested in the professional aptitude test under EU Directive 2006/43/EC. 2. Master in Accounting and Audit A. 2. 2 Structure of the programme The Accounting and Audit Master degree course is geared to comprehensively implement all legal provisions in terms of the content, scope of training and minimum ECTS units. As part of the studies, courses must be taken in the core specialist subjects of accounting and audit and in the supplementary specialist subjects. The core and supplementary subjects comprise a total of 109 topics. For a detailed module and course description, see the Module and Course Catalogue. In addition to the obligatory modules, students have the choice between three different elective tracks. Each track consists of 11 ECTS units and one must be chosen in the first semester of the programme: †¢ TRACK 1: additional specialist subject of Luxembourg legislation: This elective track is the module â€Å"ASS Additional Specialist Subject of Luxembourg Legislation†, which in turn consists of six courses. These courses are offered as part of the formation complementaire des reviseurs d’entreprises. 3 Master in Accounting and Audit †¢. TRACK 2: contextual studies: The purpose of this specific concept is to impart an innovative competence profile, which is to qualify students for demanding management and subsequent leadership positions in companies or the academic sector. TRACK 2 consists of three modules: Management Skills, Reflection Skills and Intercultural Skills. Each module consists of one or more courses. Different courses will be offered every semester. TRACK 2 is organised in close cooperation with the Chambre de Commerce du Luxembourg to guarantee a strong practical orientation and high standard of the courses. In addition to the official diploma from the University, students who successfully complete one or several courses will receive a certificate from the Chambre de Commerce and the University of Luxembourg with a detailed list of the courses attended. †¢ TRACK 3: Internship: Students will be given the opportunity to gain practical experience during an internship in an audit or accounting firm. The internship must last at least 8 weeks. The students must critically evaluate the knowledge they have gained in a presentation and examination session with the director of studies at the end of the internship. A. 2. 3 Modules of the programme. The standard period of study on the Master’s programme in Accounting and Audit comprises four semesters and 120 European Credit Transfer System points (ECTS). The programme leading to the award of the Master’s degree is organised in modules composed of a certain number of ECTS credits. Each course has at least one ECTS credit. A credit corresponds to the â€Å"provision of studies† requiring between 25 and 30 hours of work. Each module has a maximum of 30 credits and is composed of one or more constituent units, referred to as courses. A semester typically equates to a workload of 30 ECTS units, totalling 60 ECTS units per year. The curriculum is pre-defined, and the courses you will follow result from the schedule. There is one fundamental rule concerning the acquisition of ECTS points: in order to receive the ECTS points students must successfully pass the specific module, i. e. ECTS units are only given per (successful) module. Students can compensate for courses that they have failed within one module (if they have achieved sufficient points in other parts of that module), so it is important to be aware of what constitutes a module. 4 Master in Accounting and Audit Modules and courses of the programme: Module: Introduction to Accounting AFECA Intensive Programme Introduction to Financial Accounting and Bookkeeping Introduction to International Financial Reporting Selected Topics in Accounting Module: Introduction to Audit Risk Management Internal Control Module: Introduction to Law Introduction to Company Law Corporate Governance Civil Law and Commercial Law Module: Statistics Statistics Module: Intermediate Accounting Contemporary Issues in Financial Reporting and Audit Research Group Accounting Accounting for Financial Institutions and the Fund Industry Managerial Accounting Module: Intermediate Audit Auditing and Professional Skills International Standards on Auditing Module: Advanced Company Law Advanced Company Law Module: Corporate Finance Corporate Finance Module: Applied Econometrics Applied Econometrics Module: Advanced Accounting Empirical Research in Accounting and Audit Financial Analysis IFRS Based Managerial Accounting Module: Audit Simulation Audit Simulation 3 3 6 3 3 6 2 3 3 1 3 3 3 3 2 2 3 2 4 ECTS 6 2 3 3 Mandatory modules 5 Master in Accounting and Audit Module: Conversion and Insolvency Law Conversion and Insolvency Law Module: Research Computing Research Computing Module: IT and Computer Systems Financial Application Software Accounting Information Systems Module: General Business Studies and Business Ethics General Business Studies and Business Ethics Module: General Economics General Economics Module: Additional Specialist Subject of Luxembourg Legislation Droit du travail et de la securite sociale Droit des assurances Comptabilite bancaire  Legislation bancaire et des autres professionnels du secteur financier Droit fiscal (OAGW) / organismes de placement collectif Droit fiscal Module: Management Skills Leadership and Negotiation Module: Reflection Skills Presentation and Rhetoric Skills Research Skills and Academic Writing Module: Intercultural Skills International Project Management and Intercultural Management Module: Internship Internship Module: Master Thesis Master Thesis 18 11 4 Selective Option 3 2 2 3 Selective Option 2 1 1 2 2 2 3 Selective Option 1 4 4 2 4 2 3 6 Master in Accounting and Audit A. 2. 4 Path to the reviseur d’entreprises Students completing the Master degree course acquire the expertise to solve practical problems on a scientifically sound basis. Candidates aiming to obtain the professional qualification of reviseur d’entreprises will comprehensively have completed the theoretical stage of their training on a high academic level when they graduate and can immediately start the practical stage of their training. For accessing the profession of reviseur d’entreprises, the candidate must complete four training stages. The professional qualification of reviseur d’entreprises is granted to persons who 1. submit one or more Master certificates, whereby the holder of the certificate must successfully have completed certain specialist subjects and/or modules with a specific volume of ECTS units (â€Å"credits†, â€Å"credit points†). As part of the Master studies, he/she must successfully have completed courses in the core specialist subjects of accounting and audit and the supplementary specialist subjects (e. g. law, IT and computer systems, business studies and economics, corporate finance and mathematics and statistics) and achieved a specific minimum of ECTS units. 2. 3. 4. have successfully completed additional training, which concerns legislation  applicable in Luxembourg. have completed practical training on the job and have passed the professional aptitude test. The Accounting and Audit Master degree course implements the first and second training stages of the option for accessing the profession of reviseur d’entreprises. Compared with the other options for accessing the profession and courses offered by other universities, the Accounting and Audit course qualifies specifically for the career of reviseur d’entreprises in Luxembourg. During their studies, students acquire knowledge and skills in the core specialist areas of accounting and auditing as well as the supplementary specialist areas. At the same time, they expand their knowledge with additional information about the legal and administrative provisions which apply specifically in Luxembourg, given that courses of the formation complementaire des reviseurs d’entreprises are integrated in the Master degree course. This means that the legal requirements regarding the content and scope of the theoretical training of reviseurs d’entreprises in the core, supplementary and additional specialist subjects are implemented in full as part of the course. 7 Master in Accounting and Audit Once they have graduated with a Master in Accounting and Audit, students can immediately go on to complete the practical stage of their training and then take the aptitude test for reviseurs d’entreprises. Graduates are exempt from the additional aptitude test on the legal and administrative provisions which apply specifically to Luxembourg during their practical training on the job (â€Å"stage†) if the qualifying certificate is obtained during the Master degree course. Students have the option to complete the first, theoretical training stage and the second, additional training on Luxembourg legislation simultaneously. The Accounting and Audit Master degree course therefore represents an efficient option for entering the profession and is particularly suitable for students wishing to obtain the professional qualification of reviseur d’entreprises in Luxembourg.

Self-Inflicted Diseases :: Free Essays

Self-Inflicted Diseases Self-inflicted diseases are those in which a person's health is damaged by their own decisions and behaviour. These can be such things like smoking, alcohol, sunbathing, eating large quantities of fatty food. Also deliberate self-harm such as attempted suicide is classed as self-inflicted as it can cause major damage to body organs. Those who start smoking at a young age are highly likely to become addicted to nicotine. Smoking leads to a risk of developing mental and physical disease. This includes lung cancer, coronary heart disease and death through a stroke. Smoking also increases the chances of blood clotting. Nicotine also increases blood pressure and heart rate and thus the body's demand for oxygen, but carbon monoxide reduces the blood's ability to carry it. [IMAGE] Obesity can be self-inflicted by the following:  · Eating too many calories  · Lack of physical exercise  · Environmental factors  · Cultural factors  · Metabolism factors Obesity can cause heart disease, high blood pressure, diabetes, hernias, varicose veins and gallstones. Surgical operations are more risky for a patient with obesity because the amount of fat surrounding vital organs. [IMAGE] Self-Inflicted Sunbathing Sunbathing can cause blistering of the skin and increases the risk of developing skin cancer. This is self-inflicted if people do not take the precaution of sun cream, when in a hot climate. Heroin use [IMAGE] Heroin abuse can result in collapsed veins, bacterial infections of the blood vessels and heart valves, abscesses, other soft-tissue infections, and liver or kidney disease. Heroin is a self-inflicted disease because it is impossible to judge the purity of street heroin and death is caused through an overdose. Suicide Suicide is ranked the 10th most common form of death. There are around 40,000 suicides per year. [IMAGE] [IMAGE] Suicide is committed due to depressions, family or pet bereavement, divorce, social isolation or psychiatric illnesses. Suicide is self-inflicted because the person attempts to take his/her own life.

Telstra Segmentation

The broadcasted advertisement launched by Tellers a few months ago highlighting the statement â€Å"we are Australian†. D) Electronic Interactive Marketing (internet): When you type in ‘Tellers' on Google, a sponsored link gets displayed on the right side of your web page which display the different sales promotion undertaken by Tellers. 2. The mall target market for all which all these different marketing communication tools are used is the market consisting of Australian people, mainly those wanting to purchase a telecommunication providers service.All these communication tools aim at attracting the customers from this market and making them purchase Telltale's arrives. Although, the actual market targeted might vary for one communication tool to another, however the company uses these deferent marketing tools to target the entire consumer market right from young to old, students to retirees, etc. As a result it can be stated that one of the segmentation variables on t he basis of which Tellers targets consumers is the demographic variable of age. 3.Communication Objective: Advertising (Outdoor Media/ Billboard): This advertisement aims at attracting the consumers to purchase the latest mobile phone (Motorola IV) with a Tellers service. The mall feature aimed at attracting the consumers Is the city search application where people can search for restaurants on the their mobile for free and decide on which place to have a meal. Advertising (Print Media): This advertisement aims at attracting consumers using the services of other telecommunication providers and makes them sign up with Tellers.Also another objective of the advertisement Is that for encouraging people to sign up with Big Pond which Is the broadband service offered by Tellers. This can be effective because the benefits offered by Tellers can convince the consumers to choose Tellers ever other service providers. Broadcast Advertising: The aim of the television commercial is to promote am ong the consumers of Australia that Tellers is indeed an Australian company and to promote such an Image that the customers choose the domestic brand (Tellers) over other International telecommunication service providers (Boatmen). Gun an advertisement can generate great goodwill for the company and play a major role on improving the public relations. Interactive Advertising: Such a sponsored link aims at diverting the attention of the Internet user and attracts him/her towards different sales promotion and offers revived by Tellers. Such interactive advertising can at times be non-productive due to factors such as not appealing to consumers, consumers least interested in it, not seen by the users, etc. 4.A new marketing communications approach used by Tellers could be handing out mobile connections with minimum credit to the arriving passengers at airports for them to use. In this approach, Tellers sets up counters at the airport arrival lounges and hands out the mobile connections to the arriving passengers. At times, when people come to Australia from foreign countries, they do not have a ready mobile injection, which they can use to contact their friends or relatives in Australia.They have to go in search of the retail outlets of these service providers and compare the available alternative. This can be a very lengthy and time-consuming process at times. In place of this, if Tellers provides free telephone connections to arriving people at the airport with minimum credit, it will be able to improve its public relations to a great extent and the image of the company can also improve drastically. However, such a marketing communications approach can be expensive and at times not be very effective.

Nationalism Is a Recipie for Peace and International Order, Discuss.

â€Å"Nationalism is a recipe for peace and international order†. Discuss. Nationalism is primarily the belief in bringing the borders of the state in line with the boundaries of the nation, yet within it exist many strands which disagree as to how this ought to be done. Liberal Nationalism champions the idea that nations are sovereign entities, entitled to liberty, and also possessing rights, most importantly the right of self-determination. Therefore Liberalism does not condone forms of foreign dominion, and hence condemns expansionism through violence, and so may be described as maintaining peace.Furthermore, Liberal Nationalists believe that the ideal world would be constructed of independent, sovereign nation-states. They also believe that these nation-states are equal, like the individuals within them, and that each will be entitled to self-determinism and as all these nation-states are equal and no chauvinism exists, it cannot be stated that Liberal Nationalists would a dvocate expansionism due to a global hierarchy, as Expansionist Nationalism does. Liberal Nationalists believe that the establishment of a world of nation-states with equal self-determination is a means of establishing international peace and order.Past wars were merely a result of the ‘old order’ which was dominated by autocratic and militaristic empires which sought to obtain the dominions of other nations through violence in order for economic reasons or ideological ones. Democratic nation states would respect the national sovereignty of their neighbours and have no incentive to wage war or subjugate others. Liberal Nationalists believe that Nationalism is a force that is capable of promoting both unity within each nation and brotherhood amongst all nations on the basis of mutual respect for national rights and characteristics.Liberal Nationalists would argue that it would be almost impossible to achieve both peace and international order in a world which is not form ulated from nation-states, as these states would not be able to correctly legislate and satisfy the desires of the individuals which compose the nation and so stimulating internal aggravation, which if existent in every non-nation-state would lead to global conflict. However though promoting peace, there seems to be an internal contradiction within Liberal Nationalism.Though it preserves self-government and forbids foreign control, it also creates a world of sovereign nation-states in which each nation has the freedom to pursue its own interests, possibly at the expense of other nations. Though this may be made less of a possibility in recent times, with mechanisms such as democracy and constitutionalism in place, unlike in societies where liberals would state a ‘Social contract’ exists which prevent peoples freedom being infringed upon through others exercising their own freedoms, on an international scale this does not exist.This suggests that when sovereign nations o perate within conditions of ‘international anarchy’, self-restraint alone may not be sufficient to ensure what Kant called ‘Perpetual peace’. Liberal Nationalists have two means of ensuring that this perpetual peace exists in the modern world. The first of these is free trade. This serves as a deterrent to war as economic interdependence means that the material costs of international conflict are so great that warfare would prove extremely detrimental to the economic state and social welfare of all those involved.Secondly, the existence and creation of international organisations capable of bringing order to an otherwise lawless international scene would serve to promote and retain peace as international disputes may be settled by these organisations acting as neutral arbiters. This is exemplified by the League of Nations envisaged by Woodrow Wilson or more currently the United Nations. However, the belief that Nationalism may be a force for peace and inter national order is brought into doubt upon examination of the Expansionist Nationalism strand of Nationalism.Whilst Liberal Nationalism focuses on the establishment of a world of nation-states through self-determinism, Expansionist Nationalism focuses on territorial expansion justified through chauvinism and the existence of a racial hierarchy. This commitment to aggression and militarism held by Expansionist Nationalists may be described as the opposite of a principled belief in national self-determinism held by Liberal Nationalists. One justification for expansionism was its importance to society.Most prominent during the colonial era, war was advocated as a means of achieving national prestige. This imperialism resulted in jingoism in the successful country and was seen as promoting the image of that particular nation and so war was not so much portrayed as a negative if the conquerors emerged victorious. However, another justification would be that it is almost a moral obligation for those more advanced in the racial hierarchy to conquer the lands and civilise those who reside within them who are further down the hierarchy.Through this expansionism those exercising it would be making the world a better and essentially more peaceful place, as if this was exercised to the extreme of world domination the whole world would then conform to the views and beliefs on this original one nation and so also establishing world order. Yet the existence of chauvinism as a force within ideology does nothing to promote peace directly, as chauvinism is primarily an exaggerated, bellicose patriotism and a belligerent belief in national superiority and glory which would not fail to create conflict between nations as each struggle to survive or conquer.In conclusion, though the strands vary widely on their beliefs I believe that Nationalism is a recipe for international order and peace. This is due to the fact that though Expansionist Nationalism exists, it was mainly prominent in the Colonial Era and to be exercised in the current political climate would incur serious repercussions from international organisations such as the United Nations and so it is clear that Liberal Nationalism is the more widely followed strand. It is merely the chauvinism involved in Expansionist Nationalism which would serve to break down international order and peace as a pose to building it.

Spent Mushroom Waste Essays - Biotechnology, Ecological Restoration

Spent Mushroom Waste Essays - Biotechnology, Ecological Restoration Spent Mushroom Waste as a Media Replacement for Peat Moss in Kai-Lan (Brassica oleracea var. Alboglabra) Production , Spent mushroom waste (SMW), otherwise known as spent mushroom substrate (SMS) or spent mushroom compost (SMC), is the leftover after different flushes of mushrooms have been harvested [6]. Normally, at the end of each production cycle, spent (used) mushroom substrates are left abandoned or discarded. One of the major environmental problems in the mushroom producing countries remains the treatment and disposal of SMW [7]. About 5kg of SMW are produced for each kilogram of mushroom [8]. The SMW contains nutrients which could be used for the growth of plants. These materials are generally nontoxic to plants and therefore, could be employed as soil amendment for different crops [6]. The SMW is claimed to be a source of humus formation, and humus provides plant micronutrients, improves soil water holding capacity, soil aeration, and helps maintain soil structure [9]. The S MW is already used in horticulture as a component of potting soil mixes, soil amendment to improve grass in wetlands for remediation of contaminated water, stabilizing severely disturbed soils, bedding for animals, and control plant diseases. Apart from that, SMW can be successfully used as medium for vermiculture, in agriculture or landscape to enrich soils and as a matrix for bioremediation of contaminated soils [2]. If spent mushroom waste is used in proper proportion, it can act as a peat substitute in a soilless culture [10]. In Malaysia, mushroom has been grown since early 1930 in Penang [26]. With the increasing production of mushroom, the massive amount of unused spent mushroom waste is of a huge concern. Since information on the use of spent mushroom waste as soil amendment or part of soilless media is still scarce in Malaysia, this study was deemed necessary. This present study was, therefore, designed with an ultimate aim to determine the feasibility of the replacement of peat moss by spent mushroom waste and to evaluate the effects of spent mushroom waste alone and in combination with commercial peat moss on the growth of Kai-lan (Brassica oleracea var. Alboglabra), a popular leafy vegetable in Malaysia. Special emphasis was given towards the feasibility of total replacement of peat moss by spent mushroom waste. H. Sendi,1 M. T. M. Mohamed,2,3 M. P. Anwar,3,4 and H. M. Saud Volume 2013. Effect of Different Levels of Mushroom Waste (Agaricus bisporus) with or without Probiotic on Growth Performance, Carcass Characteristics, and Breast Meat Quality in Broiler Chickens , In mushroom production units, large amounts of damaged, tiny, and deformed mushrooms as waste are obtained. Because this waste has a nutritional value, after drying, it can be used in the diet of broiler chickens. Mushroom (Agaricus bisporus) belongs to the kingdom of Fungi, which are considered as an important source of bioactive compounds possessing a medicinal value (Breen, 1990). The use of mushroom in poultry diet enhances growth performance and reduces gastrointestinal weight in poultry (Guo, 2003). Daneshmand et al. (2011) reported that adding mushroom to broiler diet improves feed conversion ratio but not body weight gain. Mushroom also contains considerable amounts of oligosaccharides, which have beneficial effects on the growth performance of broiler chickens (Falaki et al., 2011). It seems that the mechanism of action of fungi is similar to that of probiotic because fungi possess medicinal properties that can improve gastrointestinal function, which is due to the presence of polysaccharide compounds in the fungi (Cummings and Macfarlane, 2002). Mazaheri A1, Shams Shargh M 1, Dastar B1 & Zerehdaran S2 , 2014. Characterization of xylanase from Lentinus edodes M290 cultured on waste mushroom logs , Extracellular enzymes from Lentinus edodes M290 on normal woods (Quercus mongolica) and waste logs from oak mushroom production were comparatively investigated. Endoglucanase, cellobiohydrolase, beta-glucosidase, and xylanase activities were higher on waste mushroom logs than on normal woods after L. edodes M290 inoculation. Xylanase activity was especially different, with a three times higher activity on waste mushroom logs. When the waste mushroom logs were used as acarbon source, a new 35 kDa protein appeared. After the purification, the optimal pH and temperature for xylanase activity were determined to be 4.0 and 50 degrees C, respectively. More than 50% of the optimal xylanase activity was

Change Management and Leadership in Dell company Essay

Change Management and Leadership in Dell company - Essay Example Change Management and Leadership in Dell company Because of various issues, these business entities do not accept the change of management, and involves themselves in different actions that are not in favor of the organization thus, resists change. The consequences of this resistance in change is poor performance of the firm in terms of manufacturing, production and distribution and this is the reason that change management has become very essential for the firms. The operations of organizations are effectively looked-after by change management including logistics, purchases, and controlling (Scheer, et al., 2003). The organization change is not only dependent on the resources and technology of the organization, but it depends on setting mindset of the employees positively towards the organization and creating an organization culture where flexible environment is made for all employees so that the maximum output can be extracted from them (Scheer, et al., 2003). Therefore, a responsible leadership should be able to implement change s in the organization and should motivate the employees for giving their maximum energy for their organization not only for increasing the revenue, but taking competitive edge over the rivals. Dell’s Change Management: Michael Dell founded Dell in 1984 on the basis that the company will sell their computers directly to the end user. The aim of the company was to understand the needs and requirements of users and providing operating systems that will meet the needs of those users. The company is the one of the largest and most well renowned companies around the world for selling reliable IT related product. The mission of Dell is to become the most successful computer firm of the world by providing the best customer services to clients. The company has more than 40000 employees and it maintains a large corporate culture as different team members belonging to different regions works together for Dell (Hill & Gareth, 2009). The company aims for change management because of maint aining consistent growth and become the market leader in mobile computing industry. Different brands of Dell plays an important role in making the company market leader because Dell acquires products of other strong brand and then making these products merge into a large company. After acquiring these brands, Dell improves overall operations of the brand, gives comprehensive training to its employees, and introduces new technology in their systems, which help the company to introduce these brands as reliable dell products. The acquisitions of these brands results in economies of scales, which makes the distribution network of Dell stronger, and the company is able to cater many regions with the help of these brands (Hill & Gareth, 2009). The vision of Dell for making change management is to increase its business growth consistently and increasing the revenue of the company at the same time. In order to achieve this change management successfully, the company focuses on the following four elements: (i) The company focuses on taking the market share of the mobile computing industry by making efforts to improve the production of their products. (ii) Change management helps the company to improve its overall efficiency and decrease the cost of production. (iii) Dells aim to enter in new market where there is a chance of expanding and company can become the market leader in these regions. (iv) The company creates the value of shareholder by

International Marketing Management Research Paper

International Marketing Management - Research Paper Example International Marketing Management The purpose of this paper is to understand the trading simplex between United States and China, the country of choice for this paper. The idea is to define the scenario as it stands i.e. the historical facts and figures with regards to the trading activities between the two countries, and then try to identify the reasons that the said patterns have been ascertained. The process followed for the creation of this research paper was simple; primarily the figures relevant to the trading activities were ascertained and subsequently secondary sources of literature review were perused in order to understand the reasons behind the said patterns. Most of the literature review is secondary and the trading figures are availed from both the people’s republic of China and the USA.From the Figure given below, with either belong to the Chinese or the US, the US runs a trade deficit with the Chinese, however, there is a marked difference between the two figures that are reported by each count ry as the Chinese report a trade surplus of $114 billion in 2005 whereas the United States state that this figure is $201 billion, about 76.32% times higher than the one reported by their Chinese counterparts.There is also a marked disparity between the span of time which has seen the US report a trade deficit against the Chinese as they claim it to be since 1983 whereas the Chinese only report the trade surplus to have originated from 1993 onwards. It is also important to note that not only is the size of the trade deficit that is being run by the U.S. against the Chinese exorbitant, but there is another facet that is equally important in the grander analysis i.e. the inordinate imbalance that lies between the imports from China and the exports to China by the US. Taking 2005 as the base year, the Japanese exported about 0.4 times the amount that they exported to the US while the Canadians and the Mexicans also reported figures of 1.3 times and 1.4 times respectively. As compared t o these, the Chinese exported a whopping 5.8 times the value of goods to the US as compared to the value of goods that they imported making it abundantly clear that the Chinese is not a destination of choice for US exported products. (Lum et al, 2007) Figure 1: U.S. Exports to China From the table 1 given below, it can be seen that from the top twenty exports from the US to the Chinese in 2005, the items rated the top five include (in no specific order) transport equipment, metalliferous ores, general industrial machinery, electrical machinery and oil seeds and fruits. The exports of the oil seeds and fruits and metalliferous ores have expanded over a period of six years, beginning from 1999, by 6 times and 12 times respectively. This clearly indicates that the Chinese requirement for the agricultural commodities as well as the raw materials has expanded in line with that of the need for office machines and general industrial machinery. Over the span of the five years starting from 2000 to 2005, textile fibers has expanded the most amongst all the items exported from the US to China, having supplanted itself by about 969%. China’s top ten imports from all around the world (in no particular order) in 2005 were: organic chemicals, optical and medical instruments, mineral fuels, vehicles, iron ores, copper articles, plastics, iron and steel, machinery, and electrical machinery. (Lum et al, 2007) U.S. Imports from China From the Figure given below, it can be seen that from the list of the top 20 items that are imported by the US from the Chinese, in dollar amount, in no particular order include: Miscellaneous manufactured articles Furniture and bedding Electrical machinery Telecommunications and sound equipment Apparel and accessories Office machines and automatic data processing machines It is a significant fact to note that the value of the US imported item under the umbrella of office and data processing m