Feeling like “Other” Essay Example for Free

Feeling like â€Å"Other† Essay I will be exploring a time when I felt like â€Å"other†, in this situation I was made to feel invisible, excluded and too visible all at the same time. In this situation I mainly felt excluded but nonetheless I felt all of the above. My husband is Nigerian and I am African American, he attends a Nigerian church and all of the members are Nigerian. Every time I go to church with him I feel as if I am too visible because I am the only non-Nigerian person there, yes we are all black but I know nothing about their culture and I do not speak their language. They often sing Nigerian praise songs and do traditional dances and when this is occurring I often feel excluded and invisible because it seem like it doesn’t matter if I’m included since I’m the only one who doesn’t understand what is going on. Because of this I very seldom go to church with him, it would be nice for us to go to church together all the time but it’s not comfortable to feel excluded or invisible. You wouldn’t think you could feel excluded or invisible around your own race but subgroups of the same race often have different cultures and traditions that the other doesn’t understand. In a lot of cases African’s who live in America feel that African Americans have acculturated into society which is â€Å"a form of assimilation wherein an ethnic or racial group or an individual takes on the cultural ways of another group, usually that of mainstream culture, often at the expense of traditional cultural ways†(2014). Being African American around Africans you often get a sense of ethnocentrism from this culture in regards to language, religion and behavior. Sometimes people are not aware that they are making the â€Å"other† feel uncomfortable or excluded simply because they don’t know how to include the â€Å"other†. Many people are not as culturally competent as they may think and this can cause a lot of discord between different  cultural groups. Unfortunately both groups have been marginalized, having diminished value, importance, contributions, or attributes. Because both groups notice cultural differences we feel the need to be guarded and defensive at all times. This does not help with communication and interaction between our cultures. One way for me to overcome this is exercising emotional intelligence which involves developing the ability to manage and appreciate differences. References (2014, November 1). Identity and Difference . Weekly Lecture. Lecture conducted from , . Harvey, C., Allard, M. J. (2011). Understanding and Managing Diversity, 5th Edition. [VitalSource Bookshelf version]. Retrieved from http://devry.vitalsource.com/books/9781269562744/id/ch01lev2sec22

A Trek to Nowhere :: Example Personal Narratives

A Trek to Nowhere         Ã‚  Ã‚   The occasional banging of an oar on the edge of a canoe is the only significant noise that accompanies us on our way to the waterfall.   The boys had been fishing by the waterfall and mentioned its existence to us, so we've decided to check it out.   There are twenty-one of us on the Bureau Valley High School Science Club's trip to Boundary Waters, a wilderness camping and canoeing area in northern Minnesota.   A small group of us enjoys exploring the terrain, especially as opposed to the monotony of fishing, and we are now on a waterfall mission.        Ã‚  Ã‚   It is a gentle June morning, still a bit chilly for we Illinoians.   We are subject to erratic periods of sunlight, as the sun discards one garment after another, unsatisfied with her immense cumulus wardrobe.   There are only tattered bits of mist still hanging over the lake; most of it has already noiselessly dissolved.   The breeze cajoles straying wisps of my hair, and as we row steadily toward the waterfall I consider the serenity of the wilderness: the complete peacefulness.   I revel in the absence of snorting mufflers, rambunctious screeching tires, innumerable Super Wal-Marts, and ever-encroaching subdivisions.  Ã‚     Ã‚  Ã‚   My appreciation grows as I compare the previous year's vacation to this year's at Boundary Waters.   Not that the Badlands weren't a sight to see -- they were.   But the whole Badlands/Blackhills area was literally infested with tourist-related billboards (all displaying nearly the same overly-enthusiastic tidings) and informational pamphlets (in every public building, including the podiatrist's office).   And no telling which pamphlets were fact and which were part fabrication.   Wall, South Dakota, was a choice example of the tourist-nabbing chaos.   Along the interstate, approximately every five minutes, billboards would proclaim the number of miles remaining before Wall, South Dakota, as if speedometers didn't exist.   Upon arriving in Wall, one's hopes were treacherously dashed.   Wall was a tourist town like any other, only it was larger, and junk was more prolific.   It was a frail excuse after such a dramatic drumroll via the billboar ds, signs, and pamphlets.      Ã‚  Ã‚   A loon's bittersweet call imposes on my reflections, and I realize that we have reached our destination.

Napoleon: Hero Persuasive Essay

A hero is someone who has a vision for a better future, acts on their visions, and has the perseverance to get through obstacles. Throughout history there have been countless heroes: Charlemagne, Alexander the Great, and many others. In 18th century France, during the French Revolution, one of the greatest heroes in history emerged. His name was Napoleon Bonaparte. Napoleon Bonaparte is considered a hero in French society because he fought his way to power and protected France, Napoleon was able to create unity and stability, both political and economic, in one of the most powerful nations in Europe at the time.Napoleon was not only an excellent leader, but also a dominate war strategist. Napoleon Bonaparte is a hero because he gave people rights and freedoms, forming an amazing educational system and reconstruction of France, along with his excellent skills with militarism, Napoleon became one of the greatest if not the greatest French leaders and heroes of all time. Napoleon starte d his military career as a junior officer in the French artillery; he was well noted for his commitment to his duty and his efficiency in his work.Napoleon was a passionate man who always put his own life on the line for his fellow comrades. Napoleon’s ability to risk himself in the line of duty to his country also solidifies his heroic status. Napoleon Bonaparte was a brave man and although he risked his life for many men he rarely made a foolish decision. Napoleon was unquestionably a born leader. Often in the harshest conditions he took this role to protect his fellow comrades. This is what made Napoleon an excellent war strategist. He wasn’t the type of man to sit back and watch.He took it upon himself to fight, again he established the true antithesis of hero, and by doing this meant that he had the ability to see what excactly was happening and how to counter all in the protection of France. Later in his military career he becomes general of the forces in Italy. The French were losing the war until Napoleon came along and restored the army to its former glory. In the decisive battle with Austria and their allies the Piedmonts, Napoleon and his army were outnumbered 38,000 to 63,000 but with his superior military strategy he crushed them and liberated Italy.This is a true testament to his abilities as a brilliant war strategist as well as further indoctrinating him as a hero. Napoleon established a civil code that lives on to this day across the world. It made all people equal before the law regardless of whether someone was of royal status or a peasant. Life under Napoleon’s regime was far better than people had under various other regimes. In Napoleonic influenced areas people were citizens not subjects. The people had some power over who was elected to government positions, even if it was mostly the wealthy.Life for many was still difficult in Napoleon’s regime but the one major difference was that the people could actually make something of themselves without regard to their nobility. Napoleon Bonaparte brought the perspective of getting a job based upon being skilled in a particular field of expertise. In other countries across Europe, unless you were of noble status or were undoubtedly wealthy enough to marry into a noble blood line then you were reduced to a life of mediocrity and hard work at best. Under Napoleon anyone could achieve what they wanted based on their experience, not their bloodline.When people say Napoleon was cruel and unfair remember that without him your linage is what defined your future not what you were capable of accomplishing. The French Revolution and Napoleon each played their role in the development of France.During much of the middle and late period of the French Revolution the young General Napoleon Bonaparte had been winning battles and gaining great popularity and respect among the French citizens. This was largely due to his image as a savior of the Revolution. (In 1 799, he participated in a coup d'etat which established a three person consulate with him as first consul.Under the newly established system of government, most of the power rested with Napoleon. On December 2, 1804, First Consul Bonaparte became Napoleon I, Emperor of the French, and his control over the government became complete. ) While Napoleon is often viewed in the perspective of his military prowess, he should also be considered one of history's great governors. Napoleon set out to make France the greatest nation of Europe. To accomplish his goals in restoring France Napoleon decided to rebuild churches, make banks, remodel the roads, and rewrite the legal system of France.When Napoleon became Emperor in December of 1804, he became even more concerned in the educational system thus becoming more interested in it. It is clear that the new system of education introduced by Napoleon had more than one purpose. It was intended, of course, to bestow an educated elite class that co uld help run the country and the military. It was also designed to provide for an increased middle class; a middle class that would be successful and therefor more obedient to the law. This was one of his main concerns when taking the throne.The last thing he wanted was his people to revolt and cause more chaos then necessary. As many people believe Napoleon is a hero, there are many that consider him a tyrant. The argument can be made that Napoleon let the power go to his head.An example of this is his tour in Egypt. Napoleon invaded Egypt for much of no good reason other than to gain fame. Although Napoleon was a great leader and war strategist he went to a country that had no guns or means of making them, a place with no way to get supplies do to the fact his ships were destroyed after landing in Egypt, and this lead to his downfall.Napoleon conquered Egypt because they had no real means of fighting against guns. While Napoleon stayed in Egypt he researched its history of which i s unknown to most of Europe. Napoleon created many forms of propaganda because he brings artist everywhere he adventures. Although Napoleon ruled Egypt that didn’t mean he had the resources to keep it eventually he was forced to flee do to Turkey’s army. So, Napoleon fled leaving his army of 35,000 troops to fend for themselves.When Napoleon returned to France he displayed his works of art and made it seem as it was a victory. To most this is extremely cruel, but some will argue it was for the best because at the time Frances government was falling apart and Napoleon restored the government from going into complete chaos. This could have led to another Reign Of Terror so was it for the best? Even when considered a tyrant for these actions by some his decisions further protected France’s interest. In conclusion, Napoleon Bonaparte, was more of a hero than tyrant.His thoughtful calculations and strategies as the leader of France gave him the right to be labeled a hero. Napoleon was able to create unity and stability, both political and economic, in one of the most powerful nations in Europe, he gave people rights and freedoms, forming an amazing educational system and reconstruction of France. His actions in battle and leadership instill heroic qualities that are hard to contest. Though many know of his diminutive stature his reputation as a hero is colossal.

Superpowers in WOrld War II - 1197 Words

In World War, two great superpowers in Europe, Germany and Britain clashed through aerial warfare. Hitler planned to lead the invasion of Britain with the Luftwaffe through intensive attacks against the Royal Air Force in England. Britain was the only nation left standing against the Germans after France was forced to sign an armistice on June 22, 1940; Hitler knew that air power was the only way to reach the isolated island nation. The Battle of Britain lasted from mid-June, when Hitler launched Operation Sea Lion, codenamed as such for the invasion of England, to mid-September of 1940, when Operation Sea Lion was postponed indefinitely. The Second World War went from September 1st, 1939 to September 2nd, 1945. The German Luftwaffe had a substantial impact on the military, economic and social systems of Britain throughout the Second World War. Britain’s air force was a vital part of their military and defence when Hitler attempted to gain air superiority over England thr ough the German Luftwaffe which was led by Hermann Gà ¶ering. The radar system used to detect aerial attack in Britain was flawed in the beginning of the war and there was a shortage of anti-air craft guns. Radar could not predict the size and height of incoming enemy bombers and lacked detail that was necessary and vital for effective defence preparations. At the start of the Blitz, there were only 92 anti-air craft guns to defend London and the guns were outdated with a terrible fire control system.Show MoreRelatedHow World War II Has Affected the World as We Know It768 Words   |  3 PagesWorld War two was a massive war the was legitimately fought by every country in the world that matters. It was a blood bath, raging from europe all the way to Japan. All because of one man looking for revenge power and the glorification of not only himself but for his nation. Adolf Hitler wanted to restore his country from the terrible loses it had gained from the very destructive World War one. Adolf brought hope and happiness back to Germany, he was in the works of returning their once destroyedRead MoreWorld War II : The Rise Of Communism1088 Words   |  5 PagesWorld War II was a tremendously impactful war which was fought during the forties. It had many turning points and great changes that turned not only the United States but the world. One of the first events that occurred was the rise of Communism. With the rise of communism it caused panic in the country of the United States. The panic was inevitable because anyone could be suspected of being a communist. Also, with communism rapidly spreading in Europe it was hard for the United States to stay inRead MoreCanada And The Cold War1514 Words   |  7 Pagesand the Cold War The Cold War is a time of managed political and military coercion and turmoil between the superpowers. It was a war that actually wasn t your common war. There were numerous military aircraft flying over the nations dropping bombs, no tanks no ground troops, no really organization of rockets, and no ground troops. Then again, there were a stockpile of atomic weapons, cash was being spent like a really war was being battled, purposeful publicity, there were two superpower adversariesRead MoreThe End Of The Great War1518 Words   |  7 PagesIt is the Second World War, which had the greater impact on America’s place in the world and elevated the country to have a status of Superpower. However this would not have been the case without the consequences of the First World War and America’s reluctance to drop its policy of isolationism as a result of this. James Cronin comments, â€Å"the ending of the Great War was the occasion for perhaps the grandest vision, though itâ⠂¬â„¢s implementation would largely fail†¦World War II offered another chanceRead MoreThe World Of World War II1058 Words   |  5 PagesWorld War II The world has experienced many wars. However, two of them have particularly influenced the world history, World War I and World War II. However, the most pronounced among the two is World War II. World War II was a global war, which took place between 1939 and 1945. This war grew out of issues left unresolved by earlier conflicts of World War I. It involved virtually every part of the world. The primary combatants were the Axis powers- Germany, Italy and Japan and the Allies- FranceRead MoreEssay on DBQ: Cold War1041 Words   |  5 PagesA war does not necessarily require a physical weapon to fight. From 1947 to 1991, military tension and ideological conflicts held place. Cold War is defined as a state of political hostility existing between countries, characterized by threats, violent propaganda, subversive activities, and other measures short of open warfare, in particular. The causes of the cold war between United States and the Soviet Union were the mutual distrust that had tak en place in World War II, intense rivalry betweenRead MoreSuperpowered Freedomtown Essay1651 Words   |  7 PagesAmerica became a super power after it jumped onto the world scene following World War II. Citizens of the U.S have always had pride in their nation or at the very least they honor and try to live up to the image that America gives to other Nations. But what has this superpower done? What activities have its military been involved in, what domestic policy and what foreign policy have it made or changed that gives it the status of a superpower? Superpower is defined as a nation with excessive or superiorRead MoreLegacy of the Cold War736 Words   |  3 PagesLegacy of the Cold War The origins of the Cold War can be traced to the end of World War II. The global devastation wreaked upon several European nations during this martial conflict left only two superpowers in the world the United States and Russia. In many ways, these two countries although allied together during the Cold War were ideologically opposed to one another, for the simple fact that Russia was communist and the U.S. favored a capitalist economic system. This divergent ideology was responsibleRead MoreRethinking Cold War History, By John Lewis Gaddis1340 Words   |  6 PagesGaddis, John L. We Now Know: Rethinking Cold War History. Oxford, New York: Oxford University Press1997. We Now Know: Rethinking Cold War History, is a book about the Cold War. This book was written by John Lewis Gaddis. John L. Gaddis is a Cold War historian. He portrays the Cold War in English and through the dialect of others. The thesis of this book is, I seek to situate this book at a particular point in time, not to claim timelessness for it. This is what I think we know now but did not knowRead MoreThe World Wars Impact On Society893 Words   |  4 PagesThe World Wars Impact on Society Thesis: The aftermath of World War II was the start of a new era. It created the decline of the previous ruling forces and the rise of the two superpowers; Soviet Union and the United States of America, creating a clash between the two bipolar opposite countries. Following World War II and the Suez crisis in 1956, The British Empires status as a superpower was greatly diminished. For the remainder of the Cold War the United States and the Soviet Union came to be

Social Medi A New Haven For Discussion, Free Speech, And...

From the time that social media was first introduced, whether we talk about Facebook in 2004 or the â€Å"ancient† times of GTalk and MSN, the virtual world was seen as a new haven for discussion, free speech, and breeding ground for new ideas. Twitter introduced the hashtag circa 2007, which allowed categorizing a similar set of materials together. For instance, if a user wishes to look at pictures of animals, they can simply type in â€Å"#animals† in the search bar. Within seconds the user will be presented with millions if not billions of pictures from all over the world. Hashtags are primarily seen as an element that groups people together, rather than dividing people. The world has seen the effective use of hashtag plenty of times ranging from†¦show more content†¦People are forced into these filter bubbles by the social media giants. A study was done from a statistical standpoint by Seth Flaxman, a postdoctoral researcher at the University of Oxford, Sha rad Goel, an assistant professor in the at Stanford University, Stanford and Justin M. Rao, senior researcher at Microsoft Research, where they examined the browsing histories of fifty thousand users in the US who draw their daily news through social media. It was found that people mostly clicked on what was recommended to them by the algorithm. They were unknowingly becoming a part of the echo chamber problem as â€Å"algorithms inadvertently amplify ideological segregation by automatically recommending content an individual is likely to agree with† (Flaxman et al 299). The study concludes that â€Å"individuals generally read publications that are ideologically quite similar, and moreover, users that regularly read partisan articles are almost exclusively exposed to only one side of the political spectrum† (Flaxman et al 317). If people surround themselves with only confirming views they will never know what the other side stands for. In more recent times we saw an a bundance of new news sources come up, which are more share driven than factually. The news sources online only cares about the number of likes, retweets and shares, they can easily put a hashtag followed by some â€Å"news† to please either side. The United States saw this bridge get larger, with the

Business Plan or Allure Jewelers - 2045 Words

Running Head: Business Plan Business Plan Table of Contents Confidentiality statement†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Company Description†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 3.1Advisors.......................................................................................................4 3.2 Products and Services..................................................................................4 3.3 Mission †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Objectives†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6 SWOT Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 Market Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 5.1TargetMarket†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 6. Industry Analysis............................................................................................ 7 7. Marketing/Sales Strategies†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 7.1Marketing Strategy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 7.2Sales Strategy.......................................................................................9 7.3 Pricing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 8. Financial Projections†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 8.1 Break even Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 8.2 Pro forma Profit and Loss†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 8.3 Pro forma Balance Sheet............................................................................10 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 Business Plan 1. 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Development Of The Oil Companies Taxation -Myassignmenthelp.Com

Question: Discuss About The Development Of The Oil Companies Taxation? Answer: Introducation From the latest Annual Report of Cromwell Property Group, it can be observed that there are four major items of equity in the consolidated balance sheet of the company; they are Contributed Equity, Other Reserves, Retained Earnings/ (Accumulated Losses) and Non-controlling interests (cromwellpropertygroup.com 2018). Contributed Equity refers to the summary of the total stock value of the companies that the shareholders have directly purchased (Finkler et al. 2016). Increase in contributed equity can be seen in 2017 than 2016. For the company, it has increased from $106.5 million to $106.9 million; and for trust, it was from $1287.5 million to $1295.2 million. The main reason behind this increase in the increase in the number of share issued in 2017; that is 1,762,361,339 from 1,752,331,208 (cromwellpropertygroup.com 2018). Reserves refer to the amount excess money shareholders pay except the par value of shares (Daskalakis, Jarvis and Schizas 2013). In 2017, increase in reserves can be seen in Cromwell Property Group for both the company and the trust. For the company, it has increased from $17.9 million to $18.2 million; and for trust, it was from $2.3 million to $1.7 million (cromwellpropertygroup.com 2018). The main reason in the increase in reserve is the presence of various reserve heads; they are security-based payments reserve, sales reserve and reserve for foreign currency transactions. Retained Earnings and Accumulated Losses refer to the total profit and loss of the companies due to the payment of dividends (Bourguignon, Branson and De Melo 2015). In 2017, there is accumulated loss for the company; that is $112.9 million in 2017 and $129.4 million in 2016. For trust, there is retained earnings; that is $ 292.3 million in 2017 and $178.0 million in 2016. Non-controlling interest refers to the portion of equity ownership not attributed to the parent company. For trust, increase in non-controlling interest can be seen; that is $1627.7 million in 2017 and $1505.2 million in 2016 (cromwellpropertygroup.com 2018). Business organizations are required to incur different types of expenses for smooth running of the business operations. One such expense is Tax Expenses that the companies are required to incur, as they own this expenditure to the federal government and state government (Khafizova and Fassakhov 2015). There is no exception of this fact in case of Cromwell Property Group as the company is needed to pay their tax expenses for yearly basis. The annual report of Cromwell Property Group shows that the applicable tax rate of the company in 2017 and 2016 was 30% as per the Australias company tax rate. The analysis of the latest annual report states that the company has tax expenditure worth $1.5 million in 2017 and $3.5 million in 2016 for the company. For trust, the amount of income tax expenditure in 2017 is $0.3 million (cromwellpropertygroup.com 2018). It needs to be mentioned that Cromwell Property Group has divided the tax expenses in three parts; they are current tax expenses, deferr ed tax expenses and adjustment in tax expenses for previous taxation period. The analysis of annual report of Cromwell Property Group states that the company has $278.7 million and $333.1 million profit before income tax in 2017 and 2016 respectively for the company; and $261.1 million and $371.4 million in 2016 for the trust. Thus, in 30% tax rate, the income tax expenses should be $83.6 million ($287.7 million*30%), $99.3 million ($333.1 million*30%), $78.3 million ($261.1 million*30%) and $111.4 million ($371.4 million*30%). However, the reported tax expenditure of the company is $1.5 million in 2017 and $3.5 million in 2016 for the company. For trust, the amount of income tax expenditure in 2017 is $0.3 million (cromwellpropertygroup.com 2018). Thus, it can be seen that there is clear difference and some specific factors are responsible for this difference. It can be seen that the companies use to do some taxation adjustments after the payment of annual tax and all these aspects are needed to take into consideration. The first item is the income of trusts . In 2017 and 2016, the trust of Cromwell Property Group has acquired a number of corporate entities that is subject to tax deduction. The next item is fair value impairment. It is an expenditure that is subject to tax deduction and thus it has been adjusted in 2017. In the business operations, Cromwell Property Group has some expenses that are not subject to tax deduction and thus, they have been adjusted with the taxation expenses for the company in 2017 and 2016 (Weber 2014). The next important item is change in recognized tax losses. It is an important aspect that needs to be adjusted with the taxation expenditure. Thus, the company has adjusted this amount in 2017 for the company. It was required for the company to adjust the taxation expenses related to the previous years and thus, they have been adjusted with the tax expenditure in 2017 and 2016 for the company. In addition, difference is there due to the difference in overhead tax rate. All these aspects have created the dif ference (Figari et al. 2012). The annual report of Cromwell Property Group states that the company has reported both deferred tax assets and deferred tax liabilities in their consolidated balance sheet. Cromwell Property Group reported $3.4 million in 2017 and $1.3 million for company; and $0.3 million in 2017 for the trust as deferred tax assets (cromwellpropertygroup.com 2018). The company has also reported $0.9 million in 2017 and $1.9 million for company as deferred tax assets. There is not any deferred tax liabilities for the trust. According to the adopted policies, the company reports about deferred tax assets and deferred tax liabilities in the presence of temporary difference in the tax rate at the time of the recovery of assets and settlement of liabilities (Laux 2013). In Cromwell Property Group, the major factors responsible for deferred tax assets are interests in managed investment scheme, employee benefits, and transaction costs, recognition of tax losses and loss or gain from unrealized foreign cu rrency. The only factor responsible for deferred tax liabilities is management rights related to intangible assets. All these factors are responsible for deferred tax assets and liabilities. The latest annual report of Cromwell Property Group states that the company has recorded both current tax assets and income tax payable or current tax liabilities in their consolidated balance sheet. Cromwell Property Group recorded $1.2 million and $1.7 million as current tax assets in 2017 and 2016 respectively. Cromwell Property Group has also recorded $1.7 million and $2.2 million as current tax liability in 2017 and 2016 for the company; and $0.5 million for the trust (cromwellpropertygroup.com 2018). It needs to be mentioned that there are some major differences between income tax payable and income tax expenses. Income tax expenses refers to the tax expenses for the current financial year of the companies that is required to be paid in the current year (Gogol 2016). However, income tax payable can include the tax due in the previous year. There are many instances where it can be seen that the companies pay less amount of tax due to temporary difference in tax rate. For this reason, companies are required to pay the due tax in the next year and thus, they are appeared as income tax payable (Friedman 2013). The analysis of the latest annual report of Cromwell Property Group shows that the company has reported different amount for income tax expenses in income statement and cash flow statement. As per the consolidated income statement, the reported income tax expenses are $1.5 million in 2017 and $3.5 million in 2016 for the company; and $0.3 million in 2017 for the trust. As per the consolidated statement of cash flows, the reported income tax payment are $4.6 million in 2017 and $3.5 million in 2016 for the company; and $0.1 million in 2017 for the trust (cromwellpropertygroup.com 2018). Thus, difference can be spotted in the recorded tax expenses. Income tax expenses in the income statement shows the amount of income tax needs to be paid for the current financial year (Widerquist et al. 2013). However, cash flow from operating expenses considers the decrease and increase in current assets and liabilities. At the same time, payment for differed tax expenses and income tax payable are t he part of the current liabilities of the companies. For this reason, the income tax payment in statement of cash flows includes the payment of previous year tax expenses and deferred tax expenses (Fodor 2015). For this reason, disparity can be seen in the income tax expenses in income statement and cash flow statement. The above analysis shows that Cromwell Property Group has done their different income tax treatments in an effective manner as the company has provided all the required justification and clarification about their taxation treatment in the financial statements. For this reason, one can get effective insight about how big organizations do their tax treatments. Most importantly, one will be able to understand the major reasons responsible for creating disparity in the amounts of tax payment in different areas of financial statements. References Bourguignon, F., Branson, W.H. and De Melo, J., 2015. Adjustment and income distribution: A micro-macro model for counterfactual analysis. InModeling Developing Countries' Policies in General Equilibrium(pp. 117-139). Cromwellpropertygroup.com. (2018).ANNUAL REPORT 2017. [online] Available at: https://www.cromwellpropertygroup.com/__data/assets/pdf_file/0015/22920/CMW-2017-Annual-Report-final-web.pdf [Accessed 23 Jan. 2018]. Daskalakis, N., Jarvis, R. and Schizas, E., 2013. Financing practices and preferences for micro and small firms.Journal of Small Business and Enterprise Development,20(1), pp.80-101. Figari, F., Paulus, A., Sutherland, H., Tsakloglou, P., Verbist, G. and Zantomio, F., 2012. Taxing home ownership: distributional effects of including net imputed rent in taxable income. Finkler, S.A., Smith, D.L., Calabrese, T.D. and Purtell, R.M., 2016.Financial management for public, health, and not-for-profit organizations. CQ Press. Fodor, A., 2015. The impact of taxation on company value. Friedman, M., 2013. The case for a negative income tax: A view from the right.Basic Income, p.11. Gogol, T.A., 2016. Accounting and taxation, and their impact on the development of small business in developed countries.Naukovyi visnyk Polissia-Scientific bulletin of Polissia, (4), pp.257-261. Khafizova, A.R. and Fassakhov, I.A., 2015. Development of the oil companies taxation system.Mediterranean Journal of Social Sciences,6(1 S3), p.20. Laux, R.C., 2013. The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), pp.1357-1383. Weber, C.E., 2014. Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences.Journal of Public Economics,117, pp.90-103. Widerquist, K., Noguera, J.A., Vanderborght, Y. and De Wispelaere, J., 2013. Basic income: an anthology of contemporary research.