Internship Reflection Essay - 870 Words

The lessons that I have learned from this short internship are ones that I should not have ignored. That includes ideology that social workers should be honest and trustworthy. As I reflected, I have lost my time I considered it not wasted due to the fact I have touched a few lives, while I was there. The main events that happen that seem that I am responsible for that includes an act of God the hurricane. I recalled going to an interview at Recovery First, and I thought the conversation went well and given the internship. I informed the interviewer that I am to complete a total of 150 hours and 10 hours per week I can do my hours Thursday and Friday. I was advised they need someone for the weekend. I responded by informing the†¦show more content†¦I felt somewhat confident that this internship was going to last after a rough start. I knew my task and doing what was asked was the main part. The clinician I worked with on Saturday told me that the nurse needed help setting u p appointments with the Veteran Administration for their veterans to get their benefits. I advised her that is the nurses job because she knows the prognosis of their clients. That did not go over well. That is when a bad situation became worse. I was called numerous of times to redo computer course that was completed before the incident. I did all courses including ones that were not needed. Going to supervision, I was informed that I did not of computer classes that were not completed. When I brought fort my facts that changed to lack of communication. For most who do not know the VA hospital system to make an appointment for anyone, there are requirements that have to be met, client or patient must be registered. If not, they must have a copy of member 4 of their DD214 valid state Identification and knows their SS number. Moving forward, it is important that I keep the lines of communication open with everyone including field liaison, faculty members, field instructors, and my new mentors that are now available to me. I am in the process of learning how to be a clinicalShow MoreRelatedEssay on Internship Reflection 919 Words   |  4 PagesInternships are a learning experience of new skills and improving on previous skills that you have gained. I have through the school tours been training to be a docent, but one day in the past two weeks I had official docent training with other students. Everyone learned the story of the Eel-Stowe and Nathan Clark-Stockade house. Also, we were taught where the lights were in each house, and how to uncover the windows, objects, and hide the covering before the visitors came to the house. ThenRead MoreInternship Reflection Essay987 Words   |  4 PagesMy Reflection: I have been very lucky to complete an internship with Wayne County Bank this summer. It was a rewarding experience and I have gained valuable knowledge that will be beneficial to me as I continue to pursue my career in Finance. Growing up in a small town with a bank that truly serves our community is inspiring. As a high school student, I volunteered to help WCB in any way needed at the Relay for Life or any other activity they hosted. The work day in the Bookkeeping departmentRead More Internship Reflection Essay example1355 Words   |  6 Pages It has been a while since I started at the internship and I am really glad I decided to work here. I think the experience in this area is a good preview of my career and future. I am learning some important skills and finding out some things about myself and the tough skin I will need in order to stay in the area of juvenile support. One of my responsibilities involved checking the messages from the days before on the office phone. I found that some of the potential mentors sounded older. ThisRead MoreReflection On The Business Management Module And Internship Experience By Designing Gibbs Reflective Cycle979 Words   |  4 PagesSelf-Reflection Student name Student numberâ€Æ' Self-reflection essay This essay has been written in order to provide self-reflections on the business management module and internship experience by incorporating Gibbs reflective cycle. Moreover, this essay also highlighted improvement in skills by getting enrolled in this module. With the intention to make the process of learning updated it is better to rely on the framework proposed by Gibbs (1998) which has mentioned below: Figure 1: Gibb sRead MoreThe Career Exploration Research Project Essay1522 Words   |  7 Pagesscholarships than a college junior. Furthermore, if plans go according I do not want to spend time in the future looking for scholarships when I could be looking for internships. I strongly believe it is better to spend five hours doing scholarships than working five hours in a part time job earning eight dollars an hour. Furthermore, writing essays, making a video or reading an article and agreeing or opposing to it is far more beneficial that being a cashier or repetitive physical labor. 3.Are BOTH yourRead MoreMy Experience At The Internship1178 Words   |  5 PagesAn essay is just not enough to summarize this wonderful experience I had over the summer. This internship has equipped me with skills that will be useful for a lifetime. My experience is summarized in the following categories: Choice of experience: After hearing about this experience from one of my professor in a class during my freshmen year, I knew this was something I would love doing. And soon after, I was part of the student fellowship colloquium that then leads up to the Internship. ThisRead MoreMy Experience At Spelman College878 Words   |  4 PagesIn my first reflection, I elaborated on my personal goals in relation to my experiences at Spelman College. I spoke about how those experiences have influenced my goals. Since then my goals have not changed, however I have become more determined to reach those goals. My overall determination stems from the fact that I am surrounded by a vast group of intelligent and talented women. My Spelman sisters push me to reach greater heights, and they encourage me to not just be mediocre. Therefore, the consistencyRead MoreEssay on Business Industry Training for Hospotality Industry624 Words   |  3 Pagesour career, especially in Hospitality Industry, we need to know skills, comp etencies and even weaknesses. This individual essay assessment, that given by Business Industry Training Team, can use as a tool to know individual reflection about our skills, weaknesses that need to develop or even goals in the form of a Pre-Development Plan which will be useful during our internship and future career. This assessment will explain about my goals, strengths and development areas, competencies and what actionRead MoreSymptoms And Treatment Of Post Surgery Essay997 Words   |  4 PagesI would never know what was going to trigger the ocean of grief. A photograph, daisies, Metra trains, this essay -- as a result, I spent countless mornings not wanting to open my eyes at the thought of never seeing her again and spent numerous other nights suffering from insomnia for I couldn’t stop remembering her and not feel the gaping hole now in my chest. With time and self-reflection, I began to cope; I gained the desire to use my grief to motivate my lifelong ambition, to pursue medicineRead MoreSemester Reflection Essay - Semester958 Words   |  4 PagesSemester Reflection essay After almost completed my first semester successfully her at Arizona State University, I got educated in a variety of subjects from my classes, but the class the inspired my the most and had a great affect in the way I look to my career was the Student Success in Business class WPC 101. I remember the first day of this class where I was required to write an essay about My Sun Devil Store, and from that moment I knew that this class is going to be full of inspiring materials

Sexiest Language Free Essays

Language is the basis to all cultures in the world, today. Whether it is in writing, sign language, or body language, it is a must in every civilization. Language is perceived differently through the male and female genders. We will write a custom essay sample on Sexiest Language or any similar topic only for you Order Now Many forms of sexist language have been identified into three forms – language that ignores women, language the defines women narrowly, and language that depreciates women (Wetherall 276). Women have been discriminated for years. This all strings back to when the female was thought to be less of a person, since early civilization. It has been the use of masculine genetics that has concealed women. Since that time we have came a long way in equaling women’s rights. The problem now, is that language still portraits women as something less in society. The narrow definition of women in language relates to the observation that women are more often discussed in relationships, whereas men are more often discussed in what they do (Wetherall 276). A perfect example is when women are given their spouse’s last name after being married. This is a show of ownership of sorts. Women do not have accompany this tradition if they do not feel it is necessary. Language described women, in the past, in a negative manor and it is hard to break free from such stereotypes. In a study of female and male terms listed in the dictionary you will find many more unfavorable, sexual and trivializing to describe women that men (Wethrall 276). Women have taken a large leap towards equality but it will take some time before sexist language and discriminative language will cease. I did a survey where I asked twenty people, â€Å"If a girl fools around with five guys in a month and a guy fools around with five girls in a month what would you classify the man and woman? All twenty of the people I asked said the girl is a slut. Sixteen of the people said the man was a â€Å"pimp†(which is a good thing). The other four said he is a male slut. Why is this so? Just because the person is a female, she should be classified as a slut? This is how society thinks. Women should not be stereotyped this way. Men do the same things and they are thought of as the â€Å"Bomb†. I asked five men and five women how they would address a woman who was a chairperson. This is a direct statement of how or language is sexist towards women. Because of this sexist language, our society faces the consequences. Sexist view can influence people’s perception of women (Wetherall 277). Research theoretical developments on language, power and social relationships suggests more subtle and complex associations between language and social behavior than those initially used to describe the significance of sex bias in language (Wetherall 277). For example, discourse analysts explore how the production and organization of social categories in conversation are influenced by the context and function of the particular interaction (Wetherall 277). The use of sexist language makes the idea of inequality live on. When people constantly use this sexist language it becomes routine and people start to use this in their every day conversation or even just in their minds. The routinization of sex bias in language makes sexism more covert and hence a legitimate way of communicating racism (Wetherall 277). With this common and accepted racism being used in everyday life, it shows how men have maintained their monarchy in social groups. For example, when I was younger there was a girl on my baseball team who was very good, but everyone emphasized how good she was â€Å"for a girl†, not a person. Sexist language is a direct suppression of women and is so commonly used, it goes unnoticed. Though, steps are being taken to stop sexist language, for example it is not longer a policeman it is a police officer, still, there has to be more done to prevent in from existing. Our language reflects the fact that, historically women engaged in public activity that has been suspect (Jamieson 125). The whole idea is that when society speaks of a human being it is usually thought to be a male. For instance when a man is interviewed, he is judged as an individual while a woman is categorized as a â€Å"women† (Jamieson 127). Language is not only a way to communicate, but, also a way to judge the character of society. Starting at age two or three when boys and girls first learn to communicate they are placed in two separate categories. This separation continues through childhood and up to their teenage years when they become men and woman. Woman are brought up to be clean, proper, and always be on their best behavior. Men are brought up to play in the dirt, be messy, and act like tough guys. When men and woman become their own self and have their own traits they will then began to interact and communicate with each other. At this time different language will be shared with each other and many agreements as well as disagreements will occur. A man will usually overpower the woman with words, because a mans language is a lot stronger in content. As each generation goes by men have been more successful and always in a higher power position than woman have been in. In the mid 1970’s, a survey was taken, that is showing words that are used on men and their parallel meaning towards women. How to cite Sexiest Language, Essay examples

The Importance of Elsewhere Essay Example For Students

The Importance of Elsewhere Essay Choose two poems in which Larkin explores places, Discuss his use of language, form and structure and the attitudes he explores towards the subject (Here The Importance of Elsewhere).  As is common for Larkin he begins the poem Here on a journey. This particular poem suggests a train journey from the south-east, maybe in London where Larkin spent a great deal of his time, up to the north-east, to possibly his Home town of Hull. He depicts, from what we imagine to be his seat on the train, many features of post war England as the train moves out of the industrial shadows up to rural Landscape and back to urban surroundings before reaching its final destination. Larkin uses the idea of journeys and travelling to create the sensation of time passing or to illustrate changes in the world or economy. However, unlike Here, The Importance of Elsewhere does not see Larkin begin his journey, rather he begins this poem when he obviously feels, as indicated by the opening line lonely in Ireland. Many claim that this poem was written during the time Larkin spent working in Ireland. The feeling that perhaps Larkin did not fit in is suggested by the strict half rhyme scheme that runs through this poem, consisting of words that partly rhyme and sound as though they should fit together. Swerving East from Industrial shadows, Larkin begins his journey in the poem Here. Larkin who we imagine to be sat, starring from the train window, begins to list rural images to emphasise the countryside landscape as he passes through it. Using alliteration Larkin Links his words together in the list and creates a quicker pace to the end of the first eight-lined stanza skies and scarecrows, hares and Haystacks. As we move form the first stanza to the next, we become aware of a transition from rural landscape to urban surroundings.  Larkin now creates a list of 1950s post war England and comments upon the domes and statues and the cranes that cluster, also, characteristically, he uses hyphenated words to gradually paint a detailed image of what hes observing. In this case its grain-scattered streets and barge-crowded water. Larkin now in mid journey begins to toy with the idea of post war consumerism, and constructs a list of random material goods, which are unable to serve our needs, amongst which are cheap suits, red kitchen ware, sharp shoes, iced lollies.  The rhyme scheme remains unchanged, as we are again aware of another change in location. This new location claims Larkin, is only the place of a cut priced crowd visited only by salesman and relations. Yet larkin still plays with the ideas of never having it so good as he comments on mortgaged half built edges that are not yet owned let alone finished. Nevertheless, Larkin again describes the calm rural landscape and sets a still and silent atmosphere by finishing long windy sentences with a short stopping sentence. Using another list, Larkin begins to describe his rural surroundings hidden weeds flower, neglected waters quicken and he uses assonance when setting the bluish neutral background. The elemental images used by larkin such as water and earth create a calm tranquil setting. In the place where Larkin is, weeds are not killed off but left to flower, waters are not polluted or blocked but neglected and allowed to flow, nothing is hemmed in. Here claims Larkin is unfenced existence where he faces the sun, untalkative, out of reach.  Larkin begins The Importance of Elsewhere by claiming that hes lonely in Ireland but goes on to excuse the strange feeling he has since it was not home. .ua62e33b7bc9957feb0257990ce438b8a , .ua62e33b7bc9957feb0257990ce438b8a .postImageUrl , .ua62e33b7bc9957feb0257990ce438b8a .centered-text-area { min-height: 80px; position: relative; } .ua62e33b7bc9957feb0257990ce438b8a , .ua62e33b7bc9957feb0257990ce438b8a:hover , .ua62e33b7bc9957feb0257990ce438b8a:visited , .ua62e33b7bc9957feb0257990ce438b8a:active { border:0!important; } .ua62e33b7bc9957feb0257990ce438b8a .clearfix:after { content: ""; display: table; clear: both; } .ua62e33b7bc9957feb0257990ce438b8a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua62e33b7bc9957feb0257990ce438b8a:active , .ua62e33b7bc9957feb0257990ce438b8a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua62e33b7bc9957feb0257990ce438b8a .centered-text-area { width: 100%; position: relative ; } .ua62e33b7bc9957feb0257990ce438b8a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua62e33b7bc9957feb0257990ce438b8a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua62e33b7bc9957feb0257990ce438b8a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua62e33b7bc9957feb0257990ce438b8a:hover .ctaButton { background-color: #34495E!important; } .ua62e33b7bc9957feb0257990ce438b8a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua62e33b7bc9957feb0257990ce438b8a .ua62e33b7bc9957feb0257990ce438b8a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua62e33b7bc9957feb0257990ce438b8a:after { content: ""; display: block; clear: both; } READ: The Handmaid’s Tale Essay ThesisThe Importance of Elsewhere is a poem that reflects the strange, unusual feelings Larkin held while working in Ireland. Many claim that this is most strongly conveyed through the strict half rhyme scheme which runs through this poem. It is made up of three, four-lined stanzas, the first and third of which run parallel to each other, Larkin deliberately does this to invite the reader to make a comparison between the two. The first stanza of this poem clearly explains that Larkin feels lonely in Ireland, however, this is to be expected, claims Larkin, Since it was not home. He explains that once the difference between him and Ireland was recognised they were in touch.  The second stanza, as is common for Larkin, begins with Larkin constructing a list of the unusual features and customs of the Irish culture such as the draughty streets and the smell of dockland, while still managing to retain a strict half rhyme scheme. Leaving words such as Like a stable and not unworkable to rhyme. All the unusual features of Irish life, Claim Larkin prove that he is separate. However, using a double negative deems them not unworkable. In the final stanza, Larkin recognises the customs and establishments of English life and declares that these would be much more serious to refuse. This final stanza illustrates that Larkin feels peculiar in both his own country and in Ireland as he proposes, living in England has no such excuse .  In Ireland Larkin is perhaps more justified in his feelings, as he is not at home in familiar surroundings, surrounded by familiar faces, and so should feel a little strange? However, the fact that Larkin feels England has no such excuse shows us that he feels awkward there as well, Hence the importance of elsewhere for Larkin. Both poems conclusively point to the same thing, and therefore both have similar endings. The Fact that Larkin is not a people person and views himself as a person in the shade(w w) is suggested by the endings of both Here and The Importance of Elsewhere where Larkin ends up alone or talking about a place where he can be alone. Here sees Larkin travel on a long train journey to end up in unfenced existence, out of sight and out of reach, many argue, this is as Larkin would prefer.  However, The Importance of Elsewhere talks of how Larkin feels strange away from home as he does at home, and stresses the importance of elsewhere, where no elsewhere underwrites Larkins existence.

Morningrise by Opeth free essay sample

We head back a couple albums into the more brutal side of Opeth. By then, Opeth have released two albums in total and with Candlelight Records that seem more brutal than what most Opethians are well used to by now. From the aponimous debut Orchid represent who they were, a more diverse force of nature, and, much like YouTube, too many jump cuts. Then Morningrise comes to say hello with longer tracks, fewer tracks, and more brutality than Orchid. Morningrise is Opeth`s second album ever. Morningrise does seem to share lots of similarities to its father album Orchid due to it being brutal as #$@ and excessively long tracks. However, they uped both of the factors I just mentioned and created something that only includes five tracks and over an hour of long lasting chaos. Within this madness we also get the final tracks Black Rose Immortal and To Bid You Farewell the former of which is the longest Opeth song to date at well over 20 minutes. We will write a custom essay sample on Morningrise by Opeth or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The other three tracks: Advent, The Night and The Silent Water, and Nectar; are well put together and have some of the most jarring moments in music history. Take this as an example: say you have to go to school in 10 minutes but then you hear they very soft transition from Advent to The Night and the Silent Water. You feel very intrigued to the point where you wish to finish this album all the way through before going anywhere else. You dont care if youre late to class or late for the bus, you must finish this first! That is what it feels like, and there are many more to keep you interested so it never truly gets boring and stale. Plus think about it, a 20 minute Opeth song. That sounds like Heaven to me! While it may still feel like, well, not Opeth, do give this a try. Besides, Mikael was also in death metal band Bloodbath for a while and this is more like blackened progressive death metal which seems pretty interesting if you think about. I give this a 9/10. I am the Grim Reaper , signing off.

Poly Sci essays

Poly Sci essays Beginning close to three years ago as a tiny, inconsiderable speck on the political horizon, Pauline Hanson has since seen her influence and attention in Australian politics skyrocket. So much so, in fact, that she is now arguably the most talked about politician in Australia, ahead of even the Prime Minister. She now has her own political party, One Nation, who will contest the upcoming federal election with a feeling of confidence after the party's success in the recent Queensland state election. However dismayed the rest of the political world are about this new threat, no successful plan or strategy has yet been found to curb her ever increasing popularity. Besides the other political party's feeling of dismay at One Nation's success, they have also experienced a feeling of disbelief as to how One Nation could win support with the current collection unattainable ideals and promises which they call their policies. This is not to say that all of their ideals are bad, but the unfort unate (or fortunate, depending on your point of view) fact is that One Nation do not have a single viable or intelligent policy. However they continue to gain support, and this is what befuddles the vast majority of sensible, rational Australians. It has been said that One Nation has gained support because of people's dissatisfaction towards the other political parties, and this theory could have some merit, sad as that may be. You would think that in a country like ours, voters should have an alternative than to vote for a party whose policies and selfish idealisms could only be detrimental to the country. However, after receiving promise after promise from the major parties only to hear them be broken with unnerving regularity, this line of reasoning can be understood, although certainly not endorsed, and it goes someways towards explaining how One Nation have become an important consideration in Australia's political field. ...

Top ten writing tips for scientists

Top ten writing tips for scientists Top ten writing tips for scientists Ask most scientists, engineers and technologists why they got into the profession and theyre unlikely to say it was because they love writing. But love it or hate it, writing is an essential part of a scientific career. Report writing skills are crucial to communicating your research, ideas and recommendations. Losing the gems of months of research in confusing, convoluted prose helps neither you nor your readers. The way you write can be more important that what you write. An instantly readable report will usually have more impact than one that is difficult to decipher. Science doesnt exist in a vacuum. So if you cannot communicate effectively to colleagues and the general public, your work is likely to be perceived as less important. In fact, if you cant communicate what you do, you could argue that you might as well not do it in the first place. Here are the top tips and techniques that can transform your written work: 1. Ask the right questions Powerful writing starts from an ordered, clear structure. Begin ordering your ideas by asking yourself the questions: what? where? when? how? why? and who? When you know what you want to communicate, and why, you can then lay out your core idea first, and expand on it in the rest of the document. Always make sure you ask yourself the exact purpose of what you are writing. When you have a clear intent, you have a much better chance of crafting an effective document. 2. Avoid jargon where possible Abbreviations are a great shortcut when you and your reader speak a common language. But dont forget that there may be acronyms and abbreviations that people outside your organisation or area of expertise just wouldnt know. This doesnt mean that you have to avoid jargon at all costs. Just be aware of your readers knowledge and choose the words and phrases that you are certain they will understand. Most people overestimate how much their readers know and bombard them with too many technical words and phrases. 3. Focus on your reader Do your readers really know everything about thermodynamics or mass transfer? Or are they more concerned with how the science affects the companys bottom line? Ask yourself the following questions so that you can tailor your information to your reader. Who will read the document? How much experience do they have of the subject? How much do they know about it? What is their likely attitude towards it? How involved in the subject are they? How interested are they in the subject? 4. Dont show off In academia, the more knowledge, information and argument you display, the higher the marks. In the commercial world, only the most significant information is necessary. Summarising a wealth of related issues may at first appear to cement your expert status, but it doesnt help your reader. Managers often have several reports to read a day, so focus on becoming a solution provider. 5. Create a compelling opening paragraph Research has shown that when it comes to focus, people remember the beginning and end of something, plus a high point in the middle. This is as true for reports as it is for holidays or feature films. So make sure that your conclusions and recommendations are in the summary. If you bury your recommendations in the middle, theres no guarantee that your readers will get that far. 6. Be confident Say what you really mean and your readers will thank you for it. It can be a little disconcerting to write clearly and in plain English, especially if you come from an organisation that doesnt encourage having a definitive viewpoint. But it will help you to become recognised as a thought leader and means that your work reaches a much wider audience. 7. Learn how to KISS Keep it Short and Simple! Avoid long flowery phrases and make sure your sentences contain a maximum of 15 to 20 words. Presenting information in short, manageable chunks also helps you to keep the reader with you, so stick to the principle of one idea per sentence. To paraphrase Einstein: Make things as simple as they are but no simpler. 8. Get active Where possible, use the active voice rather than the passive one. Instead of writing, the reactions of various metals were tested, write we tested the reactions of various metals. Adding in the word we makes the document more personal. Dont be afraid to use the word you when writing reports for non-scientists. The idea is to engage the reader and active, personal language does just that. 9. Check for errors Always proofread carefully by printing out your document and combing through it word for word. You cannot rely on your spellchecker to know the difference between palate and pallet, especially if you have it on the automated setting. Print it out first. And if possible, put your work aside for a day and come back to it with fresh eyes. Its likely that any errors will jump out at you more easily. Also check for punctuation and make sure that your structure is as effective as it can be. 10. Use a style guide Grab a free copy of The Write Stuff to help you with the writing process. This 60-page guide contains the very essence of good writing. How Emphasis helped scientists to write more clearly One of Europes leading pharmaceutical companies asked Emphasis to improve its scientists report-writing skills. The problem? Many of their written reports were failing to communicate the results of their research and development work in a clear and concise way. The training programme changed how the scientists approach, plan and structure their reports. Before the training programme, most people saw writing as an irritating distraction from their research and their reports had to be heavily edited. Now, there are fewer amendments, the medical director explains. This has reinforced the lessons learned during the training, creating a positive cycle that has, in turn, promoted better writing throughout the company. To find out how to write technical documents as quickly and efficiently as possible, see our technical writing course. Robert Ashton is the Chief Executive of Emphasis.

Discussion Of The Article About The Australopithecus Essay

Discussion Of The Article About The Australopithecus - Essay Example The essay "Discussion Of The Article About The Australopithecus" discusses the meaning of the term Australopithecus mean and the different historian aspects regarding the australopithecines. Australopithecus africanus seems to be the closest ancestor or relative to the Homo genus. It had unique features that were less primitive than A. Afarensis. It had a flat face, evidence of stronger chewing force, a bigger jaw, and great sexual dimorphism, which meant the males and females looked very different and had different sizes and weights. Their skeletal architecture suggests shifts related to environmental and dietary forces. The main differences between the anatomy of Australopithecines and Paranthropus were their jaws and chewing apparatus. Their diet meant they needed stronger jaws and bigger chewing and grinding teeth, which affected their cranial size and shape. They had cheekbones that jutted forward. They also had a relatively smaller body. Paranthropus robustus, found at the South African cave site of Kromdraai, in Swartkrans, and also the limestone cave of Drimolen, in South Africa, is about 1.8 - 1.5 mya; Paranthropus Boisei, excavated at the Olduvai Gorge, Tanzania and thought to be 2. - 1.3 mya; and Paranthropus aethiopicus, discovered in the Omo River valley in southern Ethiopia, and on the western shore of Lake Turkana in northern Kenya, estimated to be about 2.5 mya. There is also a jaw fragment from Baá ¸ ¥r el-GhazÄ l in Chad, and a Homo erectus specimen called ‘Turkana Boy’.

International Finance Essay Example | Topics and Well Written Essays - 2000 words - 2

International Finance - Essay Example In this age of globalisation, many companies conduct businesses in countries other than their own. With opportunities in new markets come various types of risks—business risks, macro environmental risks, as well as foreign exchange risks (Pattichis et al. 2004). When a company conducts a business outside the country where it is based, the company is said to be exposed to some foreign exchange risks, where the fluctuations in the differences between the home countrys currency and the host countrys currency may result in adverse impacts in the companys income from international operations, as well as its balance sheet. In this age of globalisation, many companies conduct businesses in countries other than their own. With opportunities in new markets come various types of risks—business risks, macro environmental risks, as well as foreign exchange risks (Pattichis et al. 2004). When a company conducts a business outside the country where it is based, the company is said to be exposed to some foreign exchange risks, where the fluctuations in the differences between the home countrys currency and the host countrys currency may result in adverse impacts in the companys income from international operations, as well as its balance sheet. Companies need to protect themselves from these risks; a drastic change in the exchange rate between the home countrys currency and that of the host country can result in significant gains or losses (Nazarboland 2003). Aside from this, those which are otherwise very profitable international ventures of the company, due to fluctuations in the foreign exchange rate, may seem to be a losing business. For companies that have significant foreign direct investments across the globe, in order to assess more accurately the performance of their international subsidiaries, managing the foreign exchange risk is very important (Collier et al. 1990). Also, these differences will have a

Comparison of Three (3) Paintings Essay Example for Free

Comparison of Three (3) Paintings Essay Theme: The Battle of the Amazons, 1618 by Pieter Pauwel Rubens seems to be of war, violence and the dire need to finish a battle no matter the cost while the Heart of the Andes, 1859 by Frederic Edwin Church seems to be about the vastness and beauty of nature in its balance of contrasts between light and darkness, massiveness and diminutiveness, power and weakness. The Volga Boatmen, 1870-73 painted by Ilya Repin, however, depicts the theme of undesired yet unconscious captivity. Mood: The mood conveyed by this painting called The Battle of the Amazons, 1618 is one of disturbed turmoil while the Heart of the Andes, 1859 gives one the feel of tranquility and peace. The Volga Boatmen, 1870-73 however, affects you by making you feel hopeless. Meaning: Rubens’ painting, The Battle of the Amazons, makes me feel disturbed because of the war between two determined forces that will do everything to win. However I see an underlying chauvinist message because the drama in this picture shows that the men are on top of the situation and that the women are driven to go below the bridge and die. It does show the courage and strength of women despite the drive of the masculine to be victorious though. For me, Church’s Heart of the Andes, 1859 is so full of meaning in the context of Christianity. The cross is so small amidst its surrounding mountains, trees and river. I feel that it just shows that we are in a world where we cannot control nature. All we can hold on to is faith. It also conveys the message of hope. One could see that the water rushes with force near the waterfalls but calms down by the banks. It could mean that one tends to focus on turbulent areas of his life but the calm beyond it is there to bring hope. This is also seen with the contrast of light on the left side of the painting and darkness or cloudiness at the side of the mountains. It is innate in nature to be a balance. There cannot be too much darkness without the promise of light. Repin’s The Volga Boatmen, 1870-73 is a painting that seems to tell me that one is imprisoned into captivity because of one’s job as a boatman. Although there is no one guarding or holding you in custody, the mere plight of having to work detains you and sentences you to a life of burden and unhappiness. Although there are boatmen in the painting that seem to joke or even smoke a pipe, these do not eliminate the harshness of life. It shows a contradiction because although the area where they are situated in seems to be vast, they do not see the potential for life. Similarities: These paintings are similar in the sense that they portray life in its real sense. The Battle of the Amazons shows that women will never win against men in the brutality of physical strength. The Heart of the Andes shows that nature will take its course no matter what and that hope is just there if you will just recognize it. The Volga boatmen shows that life is dreary if you are burdened with work that you don’t love. In the matter of colors, the palette used were all of natural shades which seem to mean that these paintings are all about life and human nature. Contrasts: These paintings contrast each other because of the messages they seem to convey. The Battle of the Amazons show that one has to fight to get what he wants in life. The Heart of the Andes seems to show that one will eventually get what fate will give no matter what he prays for. The Volga Boatmen simply tells us that life means nothing so you just have to live it everyday. The paintings also differ in its approach because the Battle of the Amazons shows a very tight scene full of action in every space while the Heart of the Andes shows little action at all while the Volga Boatmen conveys no movement from its subject despite their efforts to pull their burden.

Death and the Maiden Essay -- Ariel Dorfman

“There is only one thing in the world worse than being talked about, and that is not being talked about.” Ââ€"Oscar Wilde Death and the Maiden discusses Princess Diana, her media, and her public from the point-of-view of Maureen Dowd. Was Diana the “spendthrift of her own celebrity”? Is the media a market of vultures feeding off of Diana? Does the public actually have any remorse for the Princess? There is no right or wrong answers for these questions because they are merely opinionated. Whether or not Diana was a victim of celebrity culture or the creator of her own demise is debatable, and even though Dowd thinks the coverage of DianaÂ’s death was awful she felt she brought on a lot of the other attention herself. She implies that DianaÂ’s celebrity led to her making careless, irrational decisions. Dowd states “The Princess of Wales was the queen of surfaces, ruling over a kingdom where fame was the highest value and glamour was the most cherished attribute.” Here she insinuates Diana is superficial and did things on purpose for the fame, she then goes on to say “she rode the...

Jack the Ripper

Jack the Ripper – Controlled assessment Alan Milne ‘The police investigative methods were to blame for not capturing Jack the Ripper’. To what extent do you agree with this statement? I think that policing methods were to blame for jack the ripper not being caught because they were heavily influenced by the public, media and press this shows us that they were scared and intimidated by them and had to control them as riots may of broke out.Although I think they were to blame, people could argue that they weren’t as people believe that they tried everything with what little technology they had and other resources they had. The first reason why I think they were to blame is that they were heavily influenced by media, press and the public this meant that they had to take extra caution when taking in suspects (e. g. eather apron who was taken in by the police as the public were after him) as it could have been taken the wrong way and a public up rage could occur which would of made life harder for the police, as they were focusing all their attention on that which was a waste of their time, however they did try and tackle these problems by carrying out I. D parades, interviews and door to door methods but most of these were ineffective as they were held weeks after the murders, and because it was the norm to be drunk at the time people would often forget about the murders appearance, â€Å"only 65% of people doing I. D parades would remember the person†. Bloody Britain) Another tactic the police used was their own officers dressing up as women or using known prostitutes to act as decoys so they could catch the killer red handed, this may have worked if they carried on using it, but something that was a problem were the locations of the murders which were badly lit and Whitechapel was full of networks of small alleys, lanes, and streets which made it very easy for Jack to commit the murder and run away/ get away extremely quickly, th e police attempted to solve this problem and sent more police officers out a quote to support this is â€Å"They followed up every lead, however tenuous, they drafted in extra men who were to remain in Whitechapel on high alert† (Crime archive/Val Horsler) this suggests to me that they had an effective method but didn’t use it to their advantage as much as they could of done e. g. have police patrolling but others observing areas on streets corners making it another reason for them to be blamed another quote is â€Å"No-one could say that there wasn’t enough police patrolling the east end† (The star – Newspaper) there may have been a lot of officers but the location of the murders and the narrow lanes did not help them in any way as they just couldn’t cover the whole of Whitechapel.Evidence that the police found was often washed away or moved from the crime scene as they thought that it would cause public/social disorder this was a major fau lt for the police as it could have been the key to catching the killer or it could have helped them in their investigation, a quote to support this is â€Å"Today the whole crime scene would be cordoned off and the victim remained there until examined by forensics, whereas in the Whitechapel murders police believed that they should get the body, evidence away as it causes social disorder† (Definitive Jack – Richard Jones Historian) this stresses the point that the police could not have their own decisions and were very weak as it seems to us that the public controlled them. The police force was very weak as they didn’t use methods that had great potential to their advantages. Another reason is because people that they asked to examine the body doctors / surgeons they were giving the police conflicting information. â€Å"Police had conflicting information from coroners and doctors† (Jack the ripper) this made it extremely difficult for the police to progre ss as they didn’t have accurate information from one person, also technology was very poor so they couldn’t have a concrete way or decision of how one of the women died.Another reason why they were weak is because a lot of immigrants lived in London but didn’t speak English so police had more pressure on finding the killer but couldn’t get further as they couldn’t co-operate with anyone, on the other hand if they did have an interpreter not much co-operation would of occurred anyway as people were often drunk, violent and the public didn’t really like the police anyway so door to door and interviewing methods were poor as they didn’t co-operate. When the police had the chance of using blood hounds they should of kept using them as they were effective proven by the police today, but the public and media pressure swayed them to not use them as it was seen to be stupid and dangerous if the dogs were to attack an innocent person.Dogs in t he police force were not used for another 70 years, this could have helped them catch Jack or lead them to clues. If the police had access to fingerprinting and blood testing I think that jack would have been caught and the police would have had a better reputation from the public and media. In conclusion I think that the police were to blame because they couldn’t think for themselves and didn’t trust their own ideas and let the public, media and the press control their actions. Also if they didn’t move evidence from the crime scenes or bodies then I think that they could have caught Jack and if they would have trusted the dogs it could have helped them a lot more.

Living Arrangement Contract

My philosophy of marriage yours and your significant others philosophy of marriage. This is my Philosophy on marriage. When I think of marriage I think of a special bond between two people. I believe marriage is a choice among the ones that have a mutual relationship and they want to show other people how much they care about each other. The two make a mutual decision to have a ceremony of some sort and have a government recognize there union and that they share almost every facet of their lives together. Marriage to me means that they will endure good times and bad times together while showing mutual respect towards each other.My wife’s Philosophy on marriage. â€Å"Marriage, to me, is kind of lake taking a leap of faith. When you vow to love and be with the same person for the rest of your life, you’re putting the hopes and dreams and thoughts and feelings of two completely different lives and people into one. Finding a way to make it work isn’t always the eas iest thing, but that’s where the teamwork rally starts. It about believing and knowing the other person will always be there for you; to hear you for, support you when you need it, and to pick you up when you think you’ve fallen for good.Marriage is a partnership, a friendship, and a bond that takes a lot of work; but always reaps the best benefits and can reward you for the rest of your life if you care for it properly. † My philosophy of love and my significant others philosophy of love. This is my Philosophy on love. Love is not just one dimensional. I think of love as being like a seven layer of chocolate cake. The top layer represents the most extreme case of love because it has the most chocolate of all the layers. In this case that would mean love set aside for my wife. Love to me is a feeling that is strong that it can supersede anything.Love changes your feelings toward a person; whether it is for the right reasons or not. I have found someone so special to me that has made my feelings and emotions change for the better. Love also brings in the sensual side of me that I do not share with others. For one that would be gross and another bond with her is set apart from her and the others. (The cake in between the frosting) My philosophy of love towards my now wife of seven years is still there, and still burning strong inside me. I have seen how love has made me do things for her that I would not even slow down to think about anybody else for.The next layer of the chocolate cake is still very tasty but doesn’t include the same taste and goes as far as the first layer with my wife. I can also extend that love to my children and my family, (another layer and my friends (another layer and so on†¦) that are very close to me. The love for my children are just as strong for my wife, but in a totally different way. I would do anything for my children as long as it will not make them into a bad person. For instance, I will not rob a bank for my child if they needed money, but I might inflict pain on someone who has hurt my two young daughters, all in the name of love for my children.My wife’s Philosophy on love. â€Å"Love is something that can come in so many forms. It is shown in so many different ways and means different things to different people. When you love someone you don’t mind doing things you normally wouldn’t do if it makes the other person happy. Thinking of them and showing them affection should be second nature. You want to make them laughs; it warms your heart to see them smile. Love is something that is felt within but you find different little way to bring it out and share it. Love for your spouse, your children, your parents, your friends, and together family members are all felt differently.It’s up to you to show them what love for them is. † How are you going to cope with or handle the following topics: Religion, vehicle responsibilities, spouse indepe ndence, personal independence, academic or occupational issues, intimacy, communication, money, social activities, rearing of children, and household responsibilities etc†¦? Religion is just another thing that is always there, but not necessarily in the fore front of what we think about on a daily basis. I for one am a spiritual person. I believe in a higher power, but I don’t believe in organized religion.I understand why it is there and that most people in the world need it in their lives. I don’t have a problem with it and I am always willing to listen to any body about it as long as they aren’t trying to push it on me, and being over bearing. My wife on the other hand is Jewish and doesn’t practice like most do except around the bigger holiday’s, such as, Chanukah, pass over, etc†¦ And we are both cool with that. In fact I kind of know more about here religion then she does. Coping with vehicle responsibilities is easy. I have my vehi cles and she has hers.We each pay for and maintain our own vehicles so there are no problems what so ever. We both share the driving responsibilities and it works out great. Coping with spouse independence can be tricky at times especially now that I am back in school. Sometimes she wants to go out and have girl’s night out, and I fully understand. But I have to ask her to limit herself so that I am not the only one to watch the kids all by I why doing school work all the time. I sometimes wish that I had more free time. My personal independence has changed a lot. I have to think about not just myself. Like when I was younger.I have many responsibilities’ now; Wife, Children, Work, and School. I have always been good at taken care of myself when it is needed most. Coping with academic or occupati9onal issues has been a top priority on my list. I make sure that I take care of my work activities and do the right thing for my company and for myself in order to keep a job. It is extremely important now that the recession is still going on. That also ties into my academics. I try to do as well as I possibly can because I have found that if you want to do well in life you must make sure you get your education and do as well as possible.Just getting by was my old way of life, and I have found that did not lead me to what I wanted in life. Intimacy has never been a problem for me. I have found someone that I care about and love. I am still very much able to be intimate with my wife. Communication has always been a trial and error thing with me. Over the years I have learned to listen to my wife and do what she says. By doing so I am saving a lot of grief. (Just kidding) I do try to listen to all points in any argument and then try to make the best decision possible.That was a problem earlier in life where I might have let my ego take over and make a wrong choice because I wouldn’t know how to communicate. Coping with money, like must people can be trying. I work at handling my finances and try not to over spend from time to time. Social activities, in my life has, diminished mainly because I am so involved in with my immediate family, school, and work. There is not enough time in the day. Once I finish with school I should be able to be involved in social activities. Rearing of children has been difficult at times, but again it is another part of life and I think that I am doing well.I do wish I could spend more time with them then I do, but I think they understand that I am doing it for them. Finally, coping with household responsibilities; like I have been saying this how time. I have to manage my work load, (meaning school, work, family, etc†¦) find the time to share the household responsibilities. Right now I have projects everywhere. I am building a tree house, remodeling a basement, building a fence. And so on and so on. When I have free time I try to work on something. I have become quite good at juggling.

Achivements of the babylonians essays

Achivements of the babylonians essays Now, what remains is a large area of ruins east of the Euphrates River in central Iraq was once the was the great metropolis and cultural core of western unrivaled in prestige for over two thousand years and becoming one of the largest known cities in the world at the time1. Babylonia enduring from 1790 BC to 539 BC has bequeathed the modern world in countless ways. By expanding the work of the Sumerians that preceded it, the Babylonians made numerous achievements used in every-day life such as the 24-hour day, 60-minute hour, the 60-second minute, the 360 degree circle and the 12 month year. The Code of Hammurabi, the earliest law code written is another one of the Babylonians great legacies. As the last ruler of the 3rd Dynasty of Ur was taken captive by the Elamites, a long bitter feud began between the kingdom of Sumer and Akkad. When the two cities started to collapse and lose its integrity as a result of the civil war, the city of Isin began to take advantage of the troubles stirring amongst the two kingdoms in an attempt to take control. However, Isins authority was challenged by the southern city of Larsa, which eventually conquered Isin through the king Rim-Sin in 1790. Even so, Rim-Sins victory was overshadowed and short-lived as ruler Hammurabi from the northern city of Babylon came to fore. With incisive diplomacy and militarily leadership, Hammurabi defeated Rim-Sin, as well as the kings of Elam, Mari, and Eshnunna. The Babylonian empire is said to begin through the leadership of Hammurabi. As king, Hammurabi devoted much of his energy into protecting its people and governing the empire. Throughout his long reign he personally supervised the flow of irrigation, agriculture, tax collection, and the erection of many temples and other buildings. Although, Hammurabi was a successful military leader and administer, he is best-known for promulgating his code of laws, known as the Code ...

Using and Conjugating the Spanish Verb Parecer

Using and Conjugating the Spanish Verb Parecer Parecer is a common verb that has as its basic meaning to seem or to seem like. It can also be used in a variety of ways to express opinions or make judgments. It is an etymological cousin of the English word appear, which can be used in a similar way, as in the phrase it appears that. Using Parecer  With  Descriptions In its most straightforward usage, parecer is used as a way of describing what something is or seems like: Un gobierno de unidad nacional parece difà ­cil de lograrse. (A national unity government seems difficult to accomplish.)Lo que parece ser la verdad para nosotros no necesariamente parecer ser la verdad para otros. (What seems to be the truth for us will not necessarily seem to be the truth for others.)Tengo una chupa que parece de cuero y es de plastiquete. (I have a jacket that is  like leather and is made of plastic material.)El agua tibia parece caliente si tocamos primero el agua frà ­a. (Lukewarm water seems hot if we feel cold water first.)Usted no parece saber mucho del trastorno.  (You dont seem to know much about the disorder.) Using Parecer Impersonally It is very common to use parecer as an impersonal verb followed by que. The verb that follows is typically in the indicative mood, although the subjunctive mood follows no parecer. The indicative mood is used with parecer in its positive form because it is used to indicate how something is perceived, not to express doubt as seem often does in English. An exception is  in a sentence such as Parece mentira que hayan pasado 15 aà ±os (It seems impossible that 15 years have gone by), because there doubt and/or an emotional reaction is expressed. Parece que este enlace est roto. (It looks like this link is broken.)No parece que vaya a llover. (It doesnt look like its going to rain.)De momento parece que no se sabe nada del lanzamiento del producto en Europa. (For now it appears that nothing is known about the products launch in Europe.)Parecà ­a que nada podà ­a mejorarse.  (It seemed like nothing could get better.)Katrina no parece que tenga frà ­o. (Katrina doesnt seem like shes cold.) Using Parecer With an Indirect Object It is very common for parecer to be accompanied by an indirect-object pronoun to indicate how a particular person or persons perceives something to be. This can be one way of conveying opinions, and in many such cases there are better ways of translating parecer other than seem. Me parece que el presidente es un fraude.  (I think the president is a fraud.)Me parece que algo no est bien. (I feel that something isnt right.) ¿Te parezco triste? (Do I look sad to you?) ¿Por quà © el metal nos parece frà ­o y la lana caliente? (Why does metal feel cold to us and wool warm?)Le parece que est aumentando la actividad sà ­smica.  (He thinks that seismic activity is increasing.) ¿Quà © os parece el nuevo iPhone? (What do you think of the new iPhone?)No nos parece que à ©ste sea el momento oportuno. (We dont think this is the opportune time.)Me parecà ­a que no era importante.  (I didnt think it was important.) Using Parecer Reflexively In the reflexive form, parecerse can be used to indicate that two or more persons or things are alike in some way: Algunas veces nos parecemos a nuestros padres. (Sometimes were like our parents.)Segà ºn los à ºltimos estudios, los animales se parecen a las personas mucho ms de lo que imaginamos. (According to the latest studies, animals are much more like people than we imagine.) Parecer as an Infinitive Noun As a noun, the infinitive  parecer usually means opinion: Es el mejor restaurante a mi parecer en Madrid.  (In my opinion its the best restaurant in Madrid.)Queremos que expreses tu opinion sobre el diseà ±o. (We want you to express your opinion on the design.) Conjugation of Parecer Keep in mind that parecer is irregularly conjugated, following the pattern of conocer. All irregular forms are shown below in boldface: Present indicative: parezco, pareces, parece, parecemos, parecà ©is, parecen (I seem, you seem, etc.) Present subjunctive: que parezca, que parezcas, que parezca, que parezcamos, que parezcis, que parezcan (that I seem, that you seem, etc.) Affirmative imperative: parece tà º,  parezca usted, parezcamos nosotro/as, pareced vosotros/as, parezcan ustedes (seem) Negative imperative: no  parezca  usted,  no parezcas  tà º,  no  parezcamos nosotros/as, no  parezcis  vosotros/as, que  parezcan  ustedes (dont seem)

Compare and contrast Schnitzlers and Freuds interpretations of Essay

Compare and contrast Schnitzlers and Freuds interpretations of character - Essay Example At one point, Freud believed that the psychoanalysis brought an opening for the horizons of understanding characters of art; while on the other hand it has been observed that Schnitzler was more concerned about the experiences of protagonists. Many written works by both Arthur Schnitzler and Sigmund Freud brought in-depth assessment of protagonists or characters in the art work. This paper also presents differing viewpoints that further back up the statement regarding interpretation of characters. Arthur Schnitzler and Sigmund Freud have both contributed their respective assessment and understanding regarding character in fin de sià ¨cle in Vienna. Herein, it is extremely significant to understand the change that was noted during fin de sià ¨cle in Vienna. It will not be incorrect to state that fin de sià ¨cle in Vienna (a French title for the turn of century), social degeneration where new thoughts regarding subject matters were being introduced. These new concepts had direct impact on associations between members of the society1. Critics and writers of fin de sià ¨cle in Vienna pointed out that Schnitzler has been curious about his characters that he created in his different literary works. It was due to this reason that presented a great deal of his art work to bring his abstract view regarding characters into a proper definition. In the same fashion, one can easily notice that Sigmund Freud has also presented an in-depth assessment of character by coming up with major psychoanalytical study of his characters through psychoanalysis2. As per various critics, it has been noted that there are vast similarities between the work of Sigmund Freud and Arthur Schnitzler. The reason behind such a claim is that both the assessors of characters were from the same city who merely acknowledges each other’s work through the help of letters3. The major difference at this point between the works of Freud and Schnitzler which was peculiar is none other

Urban outfitters budgets Essay Example | Topics and Well Written Essays - 250 words

Urban outfitters budgets - Essay Example expansion of the market will lead to application of new marketing strategies and employment of more workers, which will increase the wages and administrative expenses (Smith 2010). In marketing, control and evaluation is crucial because Urban Outfitters determines the performance and effectiveness of marketing operations. In measuring the performance of marketing information, control and evaluation provides useful information. Evaluation and control program in the marketing department provides the manager with output of the services and products. Evaluation and control can also help the company to know where to make improvement and the areas it has success. Through evaluation and control the business takes into account external conditions relating to marketing programs like customer feedback. The feedbacks help in determining employee performance. Through control and evaluation Urban Outfitters will be able to focus in all marketing areas (Smith

MOD 3 CA ACC Essay Example | Topics and Well Written Essays - 500 words

MOD 3 CA ACC - Essay Example The Chief Financial Officer of the company, Lester Ledger, feels that the product lacks the aesthetic appeal and suggests repackaging them in designer bottles. This will increase the variable cost per unit by $ 4.75 and the fixed production costs will increase by $ 40,000 per year. He predicts that the sales volume will increase by 32 % (264,000 units). However, the increase in sales does not outdo the increased costs and the company will incur a loss of $ 1.334 million (as shown in Appendix 2). According to the Production Manager, Buster Bumble, the reduction in the standard size of the bottle by 10 % would drop the variable costs by $ 2.65 (amounts to $ 13.35 per unit). However, due to the reduced size, the sales will drop to $ 195,500 units. Though the contribution margin is considerably increased, the company still incurs a loss of $ 549,425 (as shown in Appendix 3). The marketing manager suggests that the product requires more promotion and an increase of marketing budget by $ 527,000 will be appropriate. This, combined with a price increase by $4.90 per unit will increase the sales volume by 17 % (234,000 units). The contribution margin is considerably increased as both the sales volume and the unit prices are higher than before. The increase in the contribution margin is significantly higher than that of the fixed costs and hence results in a profit of $ 129,600 (Appendix 4). It is evident from the above analysis that the first three proposals still result in a heavy loss for The Lovely Scent Perfume Company. The proposal made by the marketing manager indicates an estimated profit of $ 129,600. Hence it is recommended that the company should increase the marketing budget (by $ 527,000) and also increase the price by $ 4.90 per

OECD Model Tax Convention: Fixed Place of Business: Analysis

OECD Model Tax Convention: Fixed Place of Business: Analysis Criteria of a fixed place of business under OECD Model Tax Convention on  Income and on Capital 2005 Introduction The OECD Model Tax Convention on Income and Capital (The Convention) regulates the right for one Contracting State to tax both the income and capital of the enterprise of another Contracting State. Chapter two of the Convention describes main terms used throughout the text of this Convention and this includes the concept of ‘permanent establishment’. Under Article 7 of the Convention, a Contracting State may not tax the profits of an enterprise of another Contracting State unless the enterprise carries on its business from a permanent establishment situated within the taxing Contracting State. Clearly the requirement of clear guidance of the ascertainment of a permanent establishment is essential. This paper therefore explores and examines the criterion of a ‘fixed place of business’, which, under Article 5 of the Convention forms the definition of a permanent establishment. Part One of this paper will therefore examine the five tests used to determine the e xistence of a fixed place of business in order to determine liability to tax in the host Contracting State and provide a critical analysis of these criterion. Part two will question the existence of this harmonising principle in light of the political diversity o of tax policies across the globe. Part One: Analysis of the Criteria for the ‘Fixed Place of Business’ under Article 5 of the OECD Model Tax Convention A. Establishing the Fixed Place of Business Test – key considerations 1. Heritage and Moveable Property – Is there a distinction for tax purposes? Article 5(1) of the Convention states that: â€Å"For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.† Rohatgi notes that the ‘place of business’ is one of five requirements to meet the definition of fixed place of business or permanent establishment. This essentially means that a place of business must exist in the jurisdiction of the Contracting, taxing State. As a starting point, the place of business constitutes: â€Å"..all the property and other tangible assets that are commercially used for business activities of the enterprise.[1]† Reference to the place of business including tangible assets is also found in paragraph 2 of the commentary to Article 5 of the Convention which refers to machinery and equipment. The idea that a place of business can in some way include moveable assets does at first seem strange given that a fixed place of business would indicate the presence of heritage as the exclusive test. However, this raises two points in the analysis of Article 5 of the Convention. Firstly, this Convention is an international harmonisation document that endeavours to apply a uniform set of regulations to business enterprises belonging to Contracting states and the success of this regulation is dependent upon achieving a diverse application of ‘place of business’ to cover all possible business entities. Secondly, not all business entities will include heritage as part of their operation and cannot be rendered immune to tax liability on such a trifle. Market stall vendors and outdoor performers who se operations are owned by Contracting States other than the State in which they carry out their business are obvious examples and there are further illustrations under paragraph 4 of the OECD Commentary to Article 5: â€Å"A place of business may thus be constituted by a pitch in a market place, or by a certain permanently used area in a customs depot (e.g. for the storage of dutiable goods).† Leased Equipment (a) Is there a distinction between tangible and intangible property? Paragraphs 8 of the OECD Commentary to Article 5 refers also to leased equipment constituting a permanent establishment so long as the activity is entrepreneurial: Where tangible property such as facilities, industrial, commercial or scientific (ICS)  equipment, buildings, or intangible property such as patents, procedures and similar  property, are let or leased to third parties through a fixed place of business maintained by an  enterprise of a Contracting State in the other State, this activity will, in general, render the  place of business a permanent establishment  Special Consideration of the Leasing of Containers Paragraph 9 of the OECD Commentary states that: â€Å"The leasing of containers is one particular case of the leasing of industrial or  commercial equipment which does, however, have specific features.† Indeed, the Commentary goes on to state that the consideration of the leasing of containers is discussed in the report entitled , â€Å"The Taxation of Income Derived from the Leasing of Containers.[2]† 3. Dependent Agents In addition to heritage, moveable property and leased equipment Article 5(5) of the convention and states that non-independent agents concluding contracts in one Contracting State, for and on behalf of the enterprise of another Contracting State, will themselves satisfy the criterion of a fixed place of business for the enterprise: â€Å"†¦In respect of any activities which that person undertakes for the enterprise.[3]† Analysis of this issue reveals three intriguing points on the matter of determination of the dependent agent. The first is the argument of Civil agency law versus the Common law counterpart. The second relates to the general success of harmonisation and the third is a critical analysis of the appropriateness of harmonising ‘fixed place of business’ for the purpose of establishing a uniform rule for taxation, the most political topic in existence! Each of these points is assessed in detail in relation to the appropriateness of a uniform criteria for a ‘fixed place of business’. For now, the remainder of this chapter of part one, discusses the Model Tax Convention rules on the ascertainment of an independent or dependent agent. As regards independent agents, the first thought is that these individuals are enterprises in their own right and are consequently irrelevant to the tax considerations of their clients. This point is altogether obvious and seems to be superfluously emphasised under Article 5(6). Paragraph 36 of the OECD Model Tax Convention Commentary on Article 5 states that while this factor does ‘stand to reason’ it was nevertheless added into the Convention in order to supply clarity: It is however also worth noting that the consideration of whether an agent is dependent or not is, for tax purposes, not exclusive to the paragraph 37 considerations of whether the agent is employed or self-employed. Paragraph 37 states: â€Å"A person will come within the scope of paragraph 6, i.e. he will not constitute a permanent establishment of the enterprise on whose behalf he acts only if: a) he is independent of the enterprise both legally and economically, and b) he acts in the ordinary course of his business when acting on behalf of the enterprise.† Indeed, further subjective considerations, which are set out in paragraph 38 to the OECD Convention Commentary to Article 5, are used to supply the case-by-case criteria needed to ascertain whether the agent is capable of constituting a fixed place of business. As stated by Vogel: â€Å"The characterization of a person acting on behalf of a company is typically based on the actual facts and circumstances of the relationship between the company and the person.[4]† The criteria that are set out in paragraph 38 to the Article 5 Commentary are as follows: The ‘Control’ test The Control test essentially mirrors the general principles of agency law[5]. The OECD Model Tax Code presents a number of factors that are to be used when considering the extent of principal control over the agent. Firstly, under paragraph 38.3, the agent will only be responsible to the principal for the portion of the work carried out on the behalf of the principal and all other considerations, such as employees, hours and conduct are in the hands of an independent agent. Interestingly, any exerted authority on the scale of the agent’s business by the principal will not, on its own, indicate dependence[6] but where permission is sought for ‘the manner in which the business is conducted[7]’ dependence will be indicated. In addition, dependence is obvious where the economic control over the business of the agent is in the hands of the principal[8] The ‘Number of Principals’ test A further test is to establish independence via the number of principals whereby ‘several’ would suggest more of a client/contractor relationship in which the immediate conclusion would be independence. However, the OECD Model Tax Code Commentary to Article 5 also specify that the consorted actions of several principals to control the actions of the agent cannot be overlooked as this would clearly indicate dependence. (c) Excluded Tests There are, in addition, criteria that are not used to establish independence. Article 5(7) excludes the interaction of parent companies and subsidiaries as binding each other to the jurisdictions of the States in which they are situated. Again, this point seems obvious given that parent companies and subsidiaries are linked exclusively by share ownership and are separate business enterprises in their own right. This means that they are therefore taxed independently of one another with the exception of provisions permitting the offsetting of losses between the parent and subsidiary. In addition, while there may be ongoing contracts between the parent and subsidiary, this relationship does in no way create any cross border tax liability. The principles set out in the OECD Commentary to Article 5 for the establishment of the dependent agent as a fixed place of business in its own right is distinctly discursive. Indeed, the principles laid out in the Commentary are suggestive and this is in fact a wholly appropriate style for the consideration of tax liability, which, for the purpose of preventing gaping loopholes, must provide scope for a case by case analysis. The ‘Disposal’ Test Rohagti asserts that it is a fundamental requirement that, for tax purposes, the fixed place of business is one where there exists a legal right of use for the enterprise: â€Å"The enterprise must have the legal right of use (de facto or legal), such that it cannot be removed from the place of business without its own consent.[9]† Interestingly this contrasts with paragraph 4.1 of the OECD Model Tax Code Commentary to Article 5, which states that: â€Å"†¦the mere fact that an enterprise has a certain amount of space at its disposal which is used for business activities is sufficient to constitute a place of business. No formal legal right to use that place is therefore required. Thus, for instance, a permanent establishment could exist where an enterprise illegally occupied a certain location where it carried on its business†¦Ã¢â‚¬  The fact is that Rohagti has treated the terms ‘disposal’ and ‘right of use’ as though they were interchangeable but, as illustrated in the OECD Model Tax Code Commentary, the two terms are entirely different. Disposal is in fact a tightening of the mere requirement for there to be a business presence and paragraphs 4.3-4.5 provide examples to illustrate the definition. The alternative term, ‘right of use’ is linked to legality and it would clearly be unthinkable to determine that illegal occupation of premises by the overseas enterprise would render it immune to tax liability by the taxing State! The use of examples in paragraphs 4.3-4.5 of the OECD Model Tax Code is a clear attempt to steer away from an abstract principle that, as stated above with reference to dependent agents, would increase the risk of devastating loopholes in the law[10]. Indeed, in order to illustrate the effectiveness of the use of examples, it is wholly appropriate to simply draw from comparison of, for example, the visiting salesman and the employee of one enterprise, using the office of another. In the former there is a clear host/guest relationship whereby the discussion of the sales contract happens to be conducted face to face but could quite easily have been carried out from a distance. On the other hand, the latter is a permitted use of office facilities whereby the visiting employee is free to open drawers, use the IT and other office facilities and even store files in the course of the business of his employer’s enterprise but through the premises of the other company. The facilities a re therefore, ‘at the disposal’ of the employee. There seems to be a very fine line drawn between the two examples and with such large consequences it is prudent to ask whether the test is fair. At this point it is however essential to realise that this is one of five tests which must all be satisfied in order to determine tax liability of the enterprise to the taxing Contracting State. C. The ‘Location’ Test Article 5(2) of the Convention sets out a list of establishments that are deemed to be permanent for tax purposes but upon secondary inspection, there is equally a clear indication of ‘fixed’ location within the jurisdiction of the taxing Contracting State: â€Å"The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.† This is supported by paragraph 2 of the Commentary to Article 5 of the OECD Model Tax Code, which states that: â€Å"this place of business must be fixed, i.e. it must be established at a distinct  place†¦Ã¢â‚¬  Further to this, paragraph 2 goes on to state that: â€Å"the carrying on of the business of the enterprise (is) through this fixed place of business. This means usually that persons who, in one way or another, are dependent on the enterprise (personnel) conduct the business of the enterprise in the State in which the fixed place is situated.† It is clear from the simple analysis of this provision of the OECD Model Tax Code that there is no interpretative ambiguity on this matter. One question to pose however is whether a travelling place of business within the geographic area of the taxing Contract State ought to satisfy the requirements for a ‘fixed place of business.’ Rohagti comments on this issue by pointing out that the list is not exhaustive[11] but a second more persuasive argument in favour of the travelling office concept is that the overall concept of the Model Tax Code is to establish parameters for the fixed place of business in order to determine tax liability and it would seem absurd that mobile administration should form a convenient loophole. D. The ‘Permanence’ Test Article 5(3) of the Convention states that: â€Å"A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.† The Commentary refers to the notion of ‘a certain degree of permanence.’ In Consolidated Premium Iron Ores Ltd[12], Van Fossen, J stated that: â€Å"The descriptive word ‘permanent’ in the characterization ‘permanent establishment’ is vital in analyzing the treaty provisions. It is the antithesis of temporary or tentative. It indicates permanence and stability.[13]† E. The ‘Business Activity’ Test The requirement for there to be business activity is an essential requirement which is deeply rooted in the basic ethos surrounding income and tax on capital. This is that tax can only ever be attributable to profits and chargeable gains and tax is therefore strictly a fiscal contribution following realisation of a financial gain. Without business activity within the jurisdiction of the tax authority there would be no financial gain to speak of and, hence no tax liability. In relation to Article 5(2) and the ‘location’ and ‘permanence’ tests, the list of establishments give rise not only to a sense of geographic placing and longevity but also to business activity. This is due to the fact that the list under Article 5(2) is of obvious commercial premises. This is further illustrated by the fact that the corresponding list of examples of premises that are deemed not to be permanent clearly shows that establishments devoid of business activity will not fall within the definition of fixed place of business. This list is found in Article 5(4) and includes such items as, the use of facilities solely for the purpose of storage, display or delivery of goods belonging to the enterprise[14]; processing[15] collecting information[16], any other activity of a preparatory or auxiliary nature[17]. This concept is also evident from the early case of Consolidated Premium Iron Ores Ltd[18] in which the Canadian company in question had a postal address within the US but no office, telephone listing, no staff, bank accounts or audited accounts. The Court held that this postal address therefore could not constitute a permanent establishment as the term implied the existence of an office that was staffed and capable of carrying out day-to-day business. Van Fossen J Stated: â€Å"The term ‘permanent establishment’ normally interpreted suggests something more substantial than a licence, a letterhead and isolated activities. It implies the existence of an office staffed and capable of carrying on the day-to-day business of the corporation and its use for such purpose, or it suggests the existence of a plant or facilities equipped to carry on the ordinary routine of such business activity.[19]† Part Two: Harmonisation and the Politics of Taxation! (a) Civil versus Common Law principles of agency law! The principle of distinguishing the dependent from the independent agent, for tax purposes is related the employment status of the agent. The dependent agent is merely a member of the enterprise’s personnel and therefore forms a remote extension of the business activity of that enterprise into the fiscal territory of another Contracting State. The general civil law is used throughout the OECD Convention which departs from the Common law principles on one key point; namely, that under Civil Law, where the principal is undisclosed, his agent cannot bind him to a transaction with a third party[20]. This directly contrasts with the opposite common law point[21]. The problem however is that common law jurisdictions are free to interpret their own principles of agency law into the OECD Model Tax Code when determining a case falling within their own jurisdiction. Where this occurs, there is a clear departure from the harmonising objective of the OECD Model Tax Code and, consequently, tax consequences will differ between Contracting States. This was the finding of the legal department of the International Monetary Fund in 2004[22]. An additional finding of the IMF was the different treatment of managing partners under the two types of jurisdiction. In Civil jurisdictions, managing partners are not agents whereas, under the Common Law, the opposite holds true. This leads to yet another fundamental flaw in the harmonising objective of the Model Tax Code. The IMF failed in their observations to publish any critique on the matter but two points are raised by the issue. (i) Increasing the Success of Harmonisation The first is the wide implication of the success of harmonisation of laws of which this Convention is merely an example. Clearly one solution to the issue of whether to adopt the Civil or Common law approach is to simply pick one and announce its application. An example of this is found under Article 25 of the 1980 Vienna Convention for the International Sale of Goods (CISG), which has adopted the extremely onerous, Civil test of ‘fundamental breach’ as opposed to the Common Law principle of ‘material breach’ of a term of the contract. By virtue of UK dominance in the history of international carriage of goods, the latter is widely used in contracts of carriage by sea. Therefore, the adoption of the Civil approach in the harmonising Convention is one of the reasons why the UK is not a party to the CISG and indeed why many states expressly contract out of this convention and opt instead for English law as the governing law of their contracts. This therefore suggests that harmonisation should not aim for a single principle of law across the globe but should aim for the less daunting objective of creating international certainty with limited bilateral deviances. This less invasive option would be easily carried out in the current Model Tax Code into which the Contracting States are free, within their bilateral discussions, to fill in the blanks in the course of their own negotiations. Tax and Politics It cannot be denied that taxation policy is one of the most politically entrenched subjects given that the social persuasions of the Government of the day will have a profound impact on rates of tax. In simple terms, capitalist States such as the USA will invoke low taxation as a means to encourage investment and increased entrepreneurial risk taking. By contrast, socialist ideologies of States such as Germany incur higher rates of tax due to the ethos that enterprises are obligated to contribute heavily to the infrastructure of the jurisdiction in which they operate. In addition, taxation of foreign enterprises is highly sensitive given the implications of the Contracting States as regards their Foreign Direct Investment (FDI) policies and this in turn has huge implications for the entire economy. Taken as a whole it is clear that any move to harmonise international tax policies is a mammoth undertaking in its own right and legal interpretative differences under the law of agency is an inevitable compromise towards the wider goal of creating global certainty in bi-lateral tax agreements. Footnotes [1] [2] See Volume II of the loose-leaf version of the OECD Model Tax Convention, at page R(3)-1. [3] The Convention, Article 5(5) [4] K. Vogel, January 2003, Double Taxation Conventions, 3rd Edition, Kluwer Law International, OECD, at p 342 [5] [6] Commentary, paragraph 38.4 [7] ibid [8] ibid, paragraph 38.7 [9] [10] [11] at p 76 add [12] (1959) US 28 TC 127 (US) [13] ibid at p 152 [14] The Convention, Article 5(4)(a) [15] The Convention, Article 5(4)(c) [16] The Convention, Article 5(4)(d) [17] The Convention, Article 5(4)(e) [18] (1959) US 28 TC 127 (US) [19] ibid at pa 152 [20]For further insight see, J.F.Avery Jones and D.A.Ward, 1993, Agents as Permanent Establishments Under OECD Model Tax Convention, British Tax Review 341 [21] [22] December 2004, Tax Law Note: What is meant by the Concept of ‘Agent’ in Tax Legislation? [Available Online] At: http://www.imf.org/external/np/leg/tlaw/2004/notes/eng/agent.htm Beautiful Boxer | Movie Analysis Beautiful Boxer | Movie Analysis Beautiful Boxer is the most peaceful and warm transgender movie I have every watched. Iron Ladies which was put in full swing a few years ago, although funny, it is a sarcasm and mockery for transgender people, while our Beautiful Boxer really traces the most inner world of a transgender person. In a Bangkok clinic, $1,000 can turn a man into a woman. Some call that the price of freedom (Daffyd, 2008). Zach Hines said that But while its a plainly successful international project, it Beautiful Boxer stops short of introspection into a collective Thai subtext. On the contrary, I think that Beautiful Boxer cares more for the changes of inner world of transgender ones and of people around them even the attitude of the whole country and the world. In the 1990s, the term took on a political dimension as an alliance covering all who have at some point not conformed to gender norms, and the term became used to question the validity of those norms or pursue equal rights and anti-discrimination legislation, leading to its widespread usage in the media, academic world and law. (Valentine, 2000) Beautiful Boxer is a poignant action drama that punches straight into the heart and mind of a boy who fights like a man just in order to become a woman. It is based on the true story of Thailands famous transgender boxer, Nong Toom. Believing hes a girl trapped in a boys body since childhood, Parinya Charoenphol sets out to master the most masculine and lethal sport of Thai boxing to earn a living and to achieve his ultimate goal of total femininity. Touching, funny and packed with breathtaking Thai kickboxing sequences, Beautiful Boxer traces Nong Tooms childhood, teenage life as a traveling monk and grueling days in boxing camps. The film is adapted based on the legend of Nong Toom, a champion of Thai fight. Prestigious and legendary, he is invincible and valiant in the ring. The irony is that, it is not reaping name which attracts him, but the financial support for transgender. Growing in a poor nomadic family, Nong Toom was around the home with his family during childhood, until finally settled in Chiang Mai, Thailand. He was often bullied for dressing up as female since very young. Nong Toom was fancied by a Thai Instructor in the occasional opportunity, and attended the training camp. He became a professional boxer at 12 and Shown off his boxing talent soon. One day, he walked onto the ring with a makeuped face, which naturally attracted ridicule and mockery but he shut all of them up with victory of his crisp in the end. His agent realized that it was a great gimmick, so encouraged him to continue to make-up boxing. Sweeping away almost all the obstacles, Nong won twenty times of twenty-two games which m ade him the most famous boxer in the country. Surprisingly, he chose to resolutely retire at the height of his official career and used the money earned hardly from boxing on gender changing operation. Many transsexuals believe that to be a true transsexual one needs to have a desire for surgery (Gaughan, 2006). After that operation, Nong participated in beauty pageants in Thailand four times. Thanks to the naturally model figure and a prominent profile, she won the prize of beauty queen in Thailand for 3 times, even named as the hottest Queen. She is now in Bangkok as an actor, model and Muay Thai instructor. The Beautiful Boxer is the controversial 2003 biopic detailing the helter-skelter life of transgender (kathoey) Muay Thai fighter, Nong Thoom. The film, while winning awards and nominations in Europe, Asia and America raised temperatures in Thailand where censors felt aggrieved by the extreme frontal nudity which made the film popular elsewhere. Still the film did win several high profile Thai film awards in 2004 including awards for Best Actor and Best Makeup. Elsewhere the movie picked up awards in Torinos Gay/Lesbian/Transgender movie festival and new director Ekachai Uekrongtham picked up a prestigious Outfest award for Outstanding Emerging Talent. Simply take the view of its achievement, Beautiful Boxer is a film should not be missed. For those who succeed, there is the promised rewardbefore their battered bodies burn out around 25of modest wealth and seeing their names on the marquees of Bangkok or Chiang Mai. In a country that loves the ancient sport of Muay Thai as Americans do baseball, this is the road to redemption and glory (David, 2010). Although some critics say putting pubescent boys into the ring to beat each other silly represents an exploitation of children, a dark side to a gentle, tolerant country that refers to itself as the Land of Smiles, Muay Thai is part of Thais culture, and these boys are protecting that tradition and getting opportunity at the same time. Although theyre not exactly ostracized, transsexuals live on the fringes of Thai society and struggle to be accepted as women. The movie ties transgender person together with boxing, which is contradiction itself. At the beginning of the movie, director use the way of and comparing to show the controversy of the hero and the two elements of the film, boxing and transgender, Asanee Suwan. Muscle and nail polish, hemp rope and silk stocking, skirt and shorts, strong arms and earrings, the headband and necklace all occurred alternately. It is just a beginning, but it foreshadowed the conflicts of the whole story. The opening of the film was enough to strongly aroused peoples concern for the transgender. There are many scenes that impressing me so much. One of them is the meetings of the little girl with a flower on her hair, maybe just a fantasy of Suwan. The first time they met, Suwan was attracted by her beauty and searched for her trace in the crowd, which lead him to a completely different world from previous days, the girls heaven. That maybe the first time Suwan was aware of he should be a beautiful girl, which changed his whole life. Our hero met his little girl again on the way of traveling monk. What a wishful expressions on his face! He began to realize that what he was doing then was far from what he wanted. The last time they met was on the mountain, while Suwan was trying to make him stronger for fighting. This time, girl left completely, suddenly and sparing no pains. If Suwan kept boxing life, his dreaming will disappear just like the girl. At the end of the movie, two Suwan were talking. Masculine one was going to leave. Feminine one was regret but satisfying. She di d not hate the previous life, but enjoy instant life with a cherishing heart. In my opinion, this kind of mental status is the most perfect one for the transgender person. On the one hand, searching for his or her own way of life, on the other hand, cherishing all the favor granted by God. Another attractive element in this film is dancing. From peeping at dancers making up to performing on the stage, Suwan realized a transition of felling on transgender from disgraced to proud. Before a very serious game, Suwan danced in the old Thai traditional style called Ram Muay which shown his respect to his teacher and bowed to Buddha to ask for protection for himself and his opponent and for an honorable fight. The kissing was also impressive. Audiences were exiting for his extraordinary behavior, while did not know that kissing means his sorry to them. But in the ring, you have no choice this monologue reflected how desperate was he. Boxing do not fit for Suwan, although he was valiant in physical, soft in mental. The challenge tournament held in Japan with a woman was more like a Colosseum. People treated them as playthings, like all entertainment frolic. That was the first time I won the womanà ¢Ã¢â€š ¬Ã‚ ¦who I was or what I had become, a woman in a boxing body or an animal in the circle show. Long Tang had just awaken to know that only when set out from the deep heart, can a person get the maximum pleasure in his life. Beautiful Boxer cares a lot for people around the transgender. Around our hero, there are many great people who have helped him. The first one is a lady called Sister Ni, who is also a transgender. She was so kindhearted and warm, appeared in Suwans life as an angle, providing food, helping his mother leave prison. Sister Ni changed her sex to beg the love from a man. It makes my heart ache and angry to see such sacrifice. She changed sex for others instead of herself, which maybe the reason why she looks so lonely and painful. The Coach and Sister Bo are also kind person to others. It is Coach Cai who led Suwan into the boxing world while we could say that it is Sister Bo who led Suwan into the female world. Cai was tough but full of love to those children in the training camp. He taught them how to be a strong man and how to defeat others. Sister Cai accompany Suwan to do girls things, such like cooking, knitting and making up. She taught him to be brave when facing on the deep desire of the heart and facing on others strange eyes. Days in training camp must be very happy although tough. Since there are those kind-hearted and lenient people, transgender person could face the deepest desire honest. These two person encouraged Suwan to box with a making up face, and his prowess won him a name of beautiful boxer. That made him known around the country, and then defeated Nat, the one he did not want to beat most. Nat was also a student in camp, and a special one to Suwan. He never laughed at Suwan but shown friendly to him. I cannot tell that Suwan loved or just friendly like Net. But I am sure that Suwan developed a special emotion to him in training camp. But this kind of beautiful emotion was completely destroyed by Nets cheat which punched heavily on Suwans heart. Here comes the point I would not appreciate of this film. Maybe it was a true story happened on Nong, but I do not think this plot do any function on the theme of this film. Suwans mother was a great woman. I need not to emphasize her respect on sons choice. The most impressing words from mother were that, I did not blame you behaving like a girl, but how can you allow others to bully yourself? I am not able to accompany you and protect you for your whole life. I think it is these words that impelled Suwans courage to Thai fight and take responsibility of supporting family cost in the later years. I have to say that I have misunderstood Suwans father as an arbitrary and severe man until he signed his name after making sure Suwans safety in the ending part of the film. That indeed shocked me strongly. What I see in the end is a father who loved his son so deeply. At that moment, I knew he loved Suwan all the time, but he just do not know how to express it to a son different from other boys. At the ending part of the film, a boy danced on the ring imitating Suwan. Suwan walked though him and asked did he want to do it voluntarily. Little boy shook his head and peeped at his coach with fear. Suwan told him if wanted to be happy, he should do everything obeying the inner voice of himself. It remind me of the answer from Suwan on the question of what is the most difficult thing. He said that: it is hard to be a man, difficult to be a woman, but the most difficult is trying not to forget who we really want to beà ¢Ã¢â€š ¬Ã‚ ¦ This is the preaching of this film without any prevalent custom nor intentionally. Sex change is only an attitude towards life, not hypocritical speculation. Although the film makes transgender as the gimmick, human life and attitude as the proposition of Beautiful Boxer terminally leads the film to a true sense of the distillation. Just like I said on the beginning of this paper, the Beautiful Boxer is indeed the most peaceful and warm one among transgender films. It tells the one who really want to change sex from others who have to do so. Nong Thoom continued to rise to fame as a successful lady-boy boxer at the prestigious Lumprini Boxing Stadium in Bangkok. At the epicenter of all things Muay Thai, the Beautiful Boxer went on to become a champion in mid 1998. Having revitalized the Muay Thai scene in Thailand (and across the globe), the Beautiful Boxer announced a shock retirement when she had enough money to release her parents from financial hardship and she finally underwent her reassignment operation in early 1999. Nong Thoom is now a model and actress based in Bangkok. She no longer has to hide in toilets to put on her makeupà ¢Ã¢â€š ¬Ã‚ ¦