Animal Testing Should Be Banned Essay Example for Free

Animal Testing Should Be Banned Essay Kyle is a little white mouse who lives in a lab. Unlike others, he doesn’t have to worry about risking his life for food. But of course there are worse things. His mother was being cut alive to test for a reaction to certain products and his dad was being tested for different types of drugs, which made him lost the ability to see. Kyle knows his destiny, he’s still waiting for his day to come, and he’ll never forget the hopeless look in his mother’s eye. He watched his mother being rudely taking out of the cage, tortured and abused. He only hopes that someone will understand how he feels, but even that is too scary to think about. Animal testing still exists, and also happens to be legal, which is ironic because it’s injustice and murder. The hidden murderers around us are killing innocent animals. Animal testing is physical abuse, which in turn affects the environment. Animals don’t have the ability to communicate with humans, but that doesn’t mean they deserve having their life taken away. Most animals that have been used for testing lost their ability to see or hear. Some have even died. Not to mention the chance of extinction. Certain animals’ DNA or cell tissues are also being used; it harms the skulls and makes unsafe reproduction. Surprisingly about 75% of the testing is for things like cosmetic, drugs and personal caring products. Animals have their own rights too; they do not deserve to be abused. Another reason animal testing should be banned is that if it’s not taken care of, it often causes diseases and the flu. Animals in the lab are often under stress, this makes the results not trust-worthy compared to normal reactions. Also animals and human have different DNA patterns. The observation from animals can sometimes be wrong with humans. Certain animals are killed or abandoned in the wild after testing. Predators still hunt them, which ruin the environment, the food chain. Scientists have discovered many new ways ensure our safety. Computer modeling, artificial skin, improved statistical design, etc. Many more companies have started to use organic ingredients for their products. That does not only benefit the animal, it also benefits us. In order to let the Earth be in its original state, producing less chemical, less wastes are necessary. There are many better ways we can do without murder innocent animals. The world is a place for all living things. Every species deserve equality. Think about Kyle and many more animals are going through the same life. It up to us to make some changes, so protect the animals, protect the environment, which is protecting us.

A Confederate Officer from Pennsylvania, and His Ties to the South :: essays research papers fc

The American Civil War was a very traumatic time for this country. The idea of Americans purposefully killing other Americans in battle just sends chills up most of our spines. This was true for the ordinary combat soldiers, the officers executing battle plans, or for those fortunate officers who were of administrative importance to the war. Everyone involved was fighting for a cause, the South was highly effective at converting this cause into a determination to fight and win the war. It is possible that those individuals involved in the fighting had a much stronger belief in the cause, since they risked life and limb everyday and every battle. This is found not to be true. Even though the non-combat Confederates did not engage the enemy first hand they too had a direct emotional response to the cause and for defense of the South.   Ã‚  Ã‚  Ã‚  Ã‚  Josiah Gorgas was the Chief Ordinance officer for the Confederacy. Josiah Gorgas was born into a Poor Pennsylvania family on July, 1st, 1818. Once of age Josiah Gorgas enrolled at West Point, where he graduated 6th in his class. His focus was on military ordinance and logistics. He was commissioned to the U.S. Army Ordinance department, where he remained until the Civil War broke out. Gorgas married his wife Amelia Gayle Gorgas while he was stationed in Alabama in 1853. Mrs. Gorgas was the daughter of a prominent Alabama politician and ex-governor named John Gayle. This highly influential family that Josiah Gorgas connects himself too casually persuades him to identify with Southerners and the Southern Cause. Josiah Gorgas feels more at home with his wife’s family than with his own. This may have been in part because Josiah was not home much after going to West Point. He felt disenfranchised from his family once the War broke out.   Ã‚  Ã‚  Ã‚  Ã‚  It is interesting to see how an educated man from the North can just simply change to the Southern vantage point. The transition Josiah Gorgas made from a Northerner to a Southerner is not covered in his journal. He avoids the issue and it is difficult to see why. I believe Josiah Gorgas resented the fact that his family was poor. When Josiah Gorgas was stationed in the South he was a white officer, which put him in the upper class of this highly aristocratic society. I believe Josiah Gorgas enjoyed his social standing in the South as well as the hospitality that came with it.

Chinese Business Culture Essay

In accordance with our theories, it is necessary for Western exporters to learn about the Chinese business culture in order to be successful in marketing in China. There is an old Chinese proverb, â€Å"Enter village, follow customs†. The Chinese civilization has a long history and evidence shows that the way to get things done in China is to do it in the Chinese way. Chinese business culture is the key to the Chinese way of doing business and their style of negotiating (Fang 1998, p. 71). In this chapter, we aim to provide a framework to help those Western exporters get a better understanding of Chinese people’s business culture. 1. 0 Influence of Confucianism The Chinese culture encompasses diverse and competing philosophies, of which, Confucianism has been identified as the foundation of China’s great cultural tradition. Confucian values emphasis on interpersonal relationship and has provided Chinese business people with a relationship-based business approach (Bond & Wang 1983). An ordinary Chinese person would also agree that business and marketing in China is about relationships to a great extent. The principle of harmony and trust in Confucianism reflects an aspiration toward a conflict-free and group-based system of social relations, and also means that communication in a business negotiation should be harmonious. Further, the principle of hierarchy emphasizes that each individual should be conscious of her or his position in the society, which is also evident in a business negotiation in China, especially in a decision-making process. (Bond & Wang 1983) 2. 0 Guan Xi The Chinese term guan xi, rooted from Confucianism and translated into relationships or connections, is one of the most important traits of Chinese business culture, referring to the concept of drawing on connections or networks in order to secure favours in personal or business relations (Davies et al. 1995). It is a set of concentric circles of contacts, typically stretching from close family, to distant, to more distant relatives, to classmates, to friends, to friends’ friends, and so forth. In the Chinese business world, networking of guan xi is a peculiar advantage which can contribute a variety of commercial privileges and a great deal of business potentials for the marketer. This approach contrasts sharply with the deal-focused, task-oriented business cultures of North America and northern Europe (Gesteland & Seyk 2002). Therefore, to establish a great guan xi with the Chinese counterpart, partners, customers, even the Chinese authorities and government should be an extremely important marketing strategy of Western exporter that wants to be successful on the Chinese market. 3. 0 Establishing a relationship Being relationship-focused, Chinese prefer to deal with family, friends, and persons who they know well and who they can trust. They are uncomfortable talking business with strangers, especially strangers who also are foreigners (Gesteland & Seyk 2002). For this reason, the first step of business negotiation in China takes a lot of time outside of the office for socializing. The Chinese invite foreign guests for dinners, sightseeing, and other activities in order to facilitate the process of getting to know each other. The Chinese will want to know about this foreign company, its reputation and its management, and will be especially interested in the background, rank and personality of the individual foreign executives making the visit. A Western executive may become impatient with this step, both out of pressure to reach a deal quickly and out of the desire to separate business from the private aspect. However, what the Chinese are really doing at this stage is to test the sincerity, intelligence and deference of their prospective business partner before considering doing business with him or her. (Fang 1998) 4. 0 Attitudes to contracts Confucianism’s principles of interpersonal relationship and trust can even make many Chinese business people put relationships before contract (Alston & He 1996). Many Chinese believe that risk in the business can be minimized by developing a quality relationship of guan xi with their business partners. They are more likely to see a contract as a basis of relationship rather than a legal document. Most of the Chinese executives involved in international business realize that Western executives require formal documents in which delivery dates, responsibilities and procedures are explicitly stated and will respect the clauses which they have agreed to. While the Chinese tend to think that, once a relationship has been established, future problems can be solved without legal recourse. And the Chinese are inclined to prefer agreements that are less detailed than the Westerner. Because, for them, changes are anticipated and those detailed contracts can become relatively useless. (Alston & He 1996) Therefore, for a Western exporter, it would be wise to follow the Chinese model and only enter into business relationships with partners one knows and trusts. 5. 0 Face Another important Chinese cultural trait is the Chinese concept of face. In China, face is one’s good reputation in others’ eyes, one’s self-respect, dignity and prestige. If a Chinese is insulted, embarrassed, shamed or criticized in public, he or she will lose face. People can also give their counterpart face by making compliments and doing small favours. Giving face is an effective way to build a solid relationship (Gesteland & Seyk 2002). Face issue is also evident in a Chinese business negotiation context. In the business world, negotiations should be conducted to assure that the Chinese counterparts keep face. Because of face consciousness, a Chinese negotiator would refuse to make any concession. Some of the many delays that Western business negotiators encounter are caused by the Chinese counterpart’s unwillingness to risk losing face. A lot of evidence has shown that a great deal will be gained by helping the Chinese to win face and a great deal will be lost by any slight action which may cause the Chinese losing face. As a result, cognition of the Chinese concept of face plays a critical role in successfully doing business with the Chinese. (Fang 1998) 6. 0 Holistic thinking In general, the Chinese have a deductive cognition, which means reasoning based on theory and logic (Brake et al. 1995). The Chinese are highly deductive in their assessment of opportunities and problems. They usually want to be introduced to a new product, service or other business opportunity by way of a theory. This theory should provide them with a straightforward overview of the opportunity. The meaning and application of the principles of this theory should then be demonstrated with data and facts, although quantitative justification and analysis play a less important role in China than in many inductive Western business environments. Chinese people are likely to be resistant to business proposals which are not presented first in a logical form. (Brake et al. 1995) 7. 0 Speech acts As China has a high-context culture, hinting is an exceedingly common way of communication for the Chinese. Sometimes, Chinese speakers feel that they have been very frank with a clear hint, while the Western listeners still can’t catch the point at all. Elements of â€Å"atmosphere† surrounding the conversation, such as previous experience, hierarchy and many other cultural factors modify the literal meaning of a Chinese speaker’s sentences. For example, â€Å"I agree† might mean â€Å"I agree with 15 percent of what you say†. And â€Å"We might be able to† could mean â€Å"Not a chance†. What is said is often not what the listener is expected to understand. This is one of the biggest culture shocks in many business negotiations between the Westerner and the Chinese (Johnston 1991, p. 209).

The Corporate Inversion And Tax Avoidance - Free Essay Example

Sample details Pages: 3 Words: 879 Downloads: 3 Date added: 2017/06/26 Category Business Essay Type Research paper Did you like this example? The corporate inversion refers to the act of a parent company, whose headquarters are located within U.S. borders, switching registration with their offshore subsidiary in order to take advantage of foreign tax benefits. This practice is becoming more popular due to increasing offshore tax advantages and corporate mobility (Sikka, 2010). Don’t waste time! Our writers will create an original "The Corporate Inversion And Tax Avoidance" essay for you Create order The U.S. government is attempting to restrict corporate inversion because of losses in tax revenue. Therefore, this paper aims to analyze the advantages and risks of corporate inversion by discussing the case of Stanley, and it also gives suggestions for Handy Works. Inc to make decision. Stanleys corporate inversion makes it enjoy the lower tax burden and makes its operation more flexible, thus bring good opportunities and benefits for its development. Thats why its stock price rose at 5 percent on the second day of the announcement. First of all, such corporate inversion can reduce the tax burden of Stanley, making its tax level cutting down to 23-25% from 32%. Bermuda is a typical tax avoidance haven, which does not levy corporate income tax and personal income tax on corporates and investors (Desai and Dharmapala, 2006). Besides, typical advantages that draw U.S. companies to re-incorporate in another country include lower tax rates, more accommodating corporate governan ce rules, and more flexible banking laws (Huseynov and Klamm, 2012). So Stanleys corporate inversion may bring more flexibility for its operation. Such corporate inversion makes multinational investors to obtain improper benefits. Multinational investors tax avoidance methods are mostly on the basis of establishing fictitious business dealings, which is clearly contrary to the wishes of the most capital-exporting countries. And the government will naturally give non-acceptance and protection to such improper benefits, and on the contrary, giving it punishment (Kim ey al, 2011). Such corporate inversion invades the tax benefit of the capital-exporting countries. So, in fact, such corporate inversion is not favorable for the increasing of Stanleys stock price rising (Wahab and Holland. 2012). Besides, tax havens for transnational investors are on the basis of tax breaks, who has also taken various measures to protect firms improper benefits, resulting in that capital-exporting c ountry cant get its residents operating in formation in tax havens, which makes it difficult to take effective measures to strengthen its inhabitants outside from the tax administration, the inevitable result is the erosion of the tax benefit of the capital-exporting countries (Hasseldine et al, 2011). Therefore, American has issued acts to impose restrictions on it development. Firstly, it required CFCs foreign revenue should be considered as being issued by dividends no matter whether it returned or retained in the local branches, and pay the tax in American, which will significantly prevent American firms profit by setting branch office in the tax heaven. So the shareholder of Stanley cant decrease their investment income tax and its adverse for the Stanleys goal to bring benefits to their customer, shareholder and stakeholders. Besides, multinational companies also need to face the cost allocation limit, even if all the costs were incurred in the United States, the firm ca nt deduct the full cost from the revenue in American, which reduces the expenses that can be deducted and increase the tax need to pay. U.S. tax law requires to calculate some special expense in accordance with the proportion of foreign assets, which is used to calculate the foreign tax credit. This is adverse for the excess credit firms. Seen from the profit table, Stanley is an excess credit firms, for the burden in Bermuda is much lower than that in America, and it also causes some negative influence on Stanleys profit. In 1999-2001, Stanley needs to pay the interest of 33.4, 36.1 and 30.8 million, while all these expenses cant be fully deducted from the revenue, so Stanley cant fully enjoy the interests benefit of tax deduction. The proportion of Stanleys revenue 2001 2000 1999 In American 71.83% 72.19% 71.32% Out of American 28.17% 27.81% 28.68% The proportion of Stanleys long-term assets 2001 2000 1999 In American 64.88% 57.97% 55.31% Out of American 35.12% 42.03% 44.69% Especially, Stanleys revenue structure determines its disadvantage. For the proportion of Stanleys revenue in USA is about 70%. If we suppose that the cost is proportional to the revenue, it should deduct the 70% of its total cost on the US part. But the some special expense is deducted in accordance with the proportion of foreign assets, so Stanley can only deduct approximately 60% of its cost on the US part, which makes it lose some of its profits. In conclusion, Stanleys corporate inversion makes it enjoy the lower tax burden and makes its operation more flexible, thus bring good opportunities and benefits for its development. However, such corporate inversion invades the tax benefit of the capital-exporting countries and is not favorable for the increasing of Stanleys stock price rising. The shareholder of Stanley cant decrease their investment income tax and its adverse for the Stanleys goal to bring benefits to their customer, shareholder and stakeholders. Besides, Stanley cant fully enjoy the interests benefit of the tax deduction and its revenue and asset also make it lose some of its profits Therefore, whether Handy Works. Inc needs to take the form of corporate inversion depends on its asset structure, revenue and cost proportion and the financial policy. The corporate inversion can bring the advantage of tax avoidance, but it will also cause some operational risks and negative tax influences, so Handy Works. Inc should seriously consider this problem.