Principles of Maritime Administration and Policy

Principles of Maritime Administration and Policy I. Introduction Clearly stated in Article 94 UNCLOS 1982 that one of the duties of flag state is to take such measures for ships flying its flag as are necessary to ensure safety at sea, which required to conform to generally accepted international regulations (UNCLOS, 1982). Having consider that States should not only become party to the convention, but also fully implemented their obligations, IMO establish Resolution A.996(25) Code for the Implementation of Mandatory IMO Instruments. Based on this code, there are strategies that should be developed by the States in order to achieve objective of the code, which is enhancing global maritime safety and protection of marine environment (IMO, 2007). Indonesia through its maritime administration should establish system which develop this strategy to fulfill their duty as flag state. This paper try to compare four strategies mention in Resolution A.996(25) with system established in Indonesia in general; and specifically explore the consequence of the c ode for Indonesia in terms of casualty investigation. II. Strategy for enhancing maritime safety and protection of marine environment Based on Resolution A.996(25), there are 4 strategies should be developed by the States. First strategy, implementation and enforcement of IMO convention; Implementation of flag state responsibility cover many aspect, such as convention interpretation, education and manning, flag state inspection, certification issues,   authorization and monitoring RO, and casualty investigation. However, these implementation and enforcement are fully depends on ability and willingness of member parties. Contracting Governments enforce the provisions of IMO conventions as far as their own ships are concerned and also set the penalties for infringements, where these are applicable (IMO, 2009). Ratify a Convention and bring it into full and complete effect through internal law is not easy for contracting government. To establish effective maritime legislation, after set it up, it should be easy to change and keep updated with IMO change, set up IMO legislative tracking, attend IMO meeting and m aintain effective communication with other parts of government (Belcher, 2009). Survey and certification is one of the ways to enforce standard developed by administration. In some cases, countries which are lack of expertise and experience have found convenience in delegating their functions to Recognized Organizations (Villanueva, 2004). Many developed administrations also decided to delegate part of their function to RO, in order to effectively expand their capabilities on worldwide basis. RO such as classification society have believed as professional solution for global surveyor network and technical expertise (Schlott, 2009). However, some problems arise regarding statutory work delegation. For example, audit of Denmark shows the needs of more effective monitoring of statutory survey record held by RO (VIMSAS-Denmark, 2007). Therefore in term of authorization, Maritime Administration should fully refer to Resolution A.789(19) â€Å"Specifications on the survey and certification functions of recognized organizations acting on behalf of   administrat ions† and Resolution A.739(18) â€Å"Guidelines for the authorization of organizations acting on behalf of the administration† (Schlott, 2009). Second strategy, adherence to international recommendations; apart from Mandatory instrument such as Load Lines, SOLAS and COLREG, flag state should also refer to international recommendation such as IMO resolution or circular which contain guidelines or other non mandatory code. Thirdly is continuous review and verification of international obligation compliance effectiveness. One way of review is by evaluating port state control statistics. PSC usually published annual reports that contain statistics on the performance of flag States and RO. Casualty statistics also can give picture of compliance effectiveness. In addition, comprehensive measurement of flag State ability to enact and effectively enforce maritime legislation is through Voluntary IMO Member State Audit Scheme. The importance of VIMSAS in verification of flag State compliance is emphasized by IMO (Mansell, 2009). Purpose of VIMSAS is not to shame or point a finger at a state, but to assist them in fulfilling their duties and obligations which promotes flag State performance. The result of this audit is known only to the State concerned, auditors and IMO secretariat, and reports from audits are published as anonymous (Franson, 2009). Last strategy is achievement, maintenance and improvement of overall organizational performance and capability. Human resource development will influence organizational performance; and good quality system can assure achievement and maintenance of organization performance. Administration can apply ISO 90001 or other equivalent quality system. Furthermore, improvement can be done through introduce new public management principle. It is move away from administration to achievement of result, change from classic bureaucracy to flexibility and defines organizational and personal objectives through measurable performance indicator (Schrà ¶der, 2008). Although almost impossible to implement all of NPM strategies, many administration in developing countries are implementing selected aspects of NPM notably granting more autonomy to public sector organizations, emphasis on results, accountability for performance and results, introduce competition, contracting, and customer orientation (Singh ,2001). Multi-state cooperation for capacity-building is one example of new public management implementation to overcome the limitation of organization through international cooperation (Manuel, 2009). III. Flag state implementation in Indonesia Indonesia is a huge Archipelago country comprised of 17508 islands, with 5.8 million square kilometres total area of sea and 95181 km length of coast line (Indonesian Maritime Committee, 2008). This given condition generates high dependency on maritime transportation and also obstacle to develop high qualified and reliable maritime transportation system. Three main strategies in maritime transportation development of Indonesia for 2009 are improvement of national transportation service, improving safety and security of maritime transportation and improving quality of human resources (Ministry of Transportation, 2009). Indonesia also published long term development strategies 2005-2025 for maritime safety, inter alia, maintain traffic scheme, monitoring seaworthiness and vessel status regularly, assessment of technical aspect and operational of vessel, controlling implementation of planned maintenance systems, developing crew career, monitoring environmental protection and improving S AR operation (Ministry,2008a). Specific short term target are explained in roadmap of maritime transportation safety improvement for 2006-2009 plans which include facilities, law enforcement, regulation, restructure organization, human resource, institution revitalization and community socialization (Ministry,2008b). Specifically as a flag state, Indonesia is bound to the obligation of flag state duties as mention in UNCLOS. Based on Transportation Information Book 2007, Indonesia has 7,237 national fleets in 2007 (Ministry, 2008c). Compare to the world, Indonesia is in number 11 in merchant marine with 971 vessels in 2008 (CIA,2009). To maintain and assure that all vessels have fully complied with regulation is not easy task for Indonesia. As 4 strategies mentioned in Resolution A.996(25) which should be established, some are fulfilled and some are not yet accomplished. a. Implementation and enforcement Indonesia already ratify several conventions such as SOLAS 74 protocol 78, Load Line 66, Tonnage 69, COLREG 72, STCW 78, MARPOL 73/78 Annex I/II and some other convention such as CSC, STP, Facilitation and INMARSAT (IMO,2009a). Ratification processes are take time since it has to be legalizing through parliaments. However, although there are some conventions, protocol or annex not yet ratified, Indonesia always try to keep in track to recent important regulation development. For example, as mention in roadmap of maritime transportation safety improvement, Indonesia has continuous improvement in ISPS and ISM implementation (Ministry, 2008b). In terms of classification, Directorate General of Sea Transportation give authority to Biro Klasifikasi Indonesia regards hull construction, electrical and machinery. Other aspect such as radio communication and safety equipment are inspected by Directorate through their Marine Inspector (Rusdi,2009). This multiple classifications should not be a problem if every part of regulation is strictly implemented. However, often people argue that BKIs position is not helped by its close links with the Ministry of Transportation, where decisions are often described as politically-motivated (Indonesian Class, 2007). Indonesia also tries to improve law enforcement such as technical audit to passenger vessel and ro-ro ferry, sanction for careless harbourmaster and marine inspector, licence revocation for negligent operator and condition assessment survey for safety requirement in ro-ro ferry which older than 25 years. In 2007, there are 4 official and 1 operator were sanctioned (Ministry, 2008b). Unfortunately, in several cases, inadequate safety equipments are still founded. For example, in KM Levina accident case, it was proved that the sprinkle can not work. Ironically, for safety equipment certificate, the ship have complete certificate. There are possibilities that safety equipment not carefully inspected (Rusdi, 2009). As Gunther, chairman of interferry, comments that many problem are caused by poor operator administration (High waves, 2009). This problem should be cover by port clearing requirement; therefore, law enforcement should be much stricter. b. Adherence to international recommendations Overall, Indonesia has trying to implement and enforce mandatory instrument; however, Indonesia should more pay attention to international recommendation. Although ISPS are not cover in Resolution A.996(25), ISPS code including Part B which is not mandatory is one example of recommendation that already implemented in Indonesia.   Indonesia already established International Ship and Port Facilities Security since 1st July 2004 (Ministry, 2008a). c. Review and verification of the effectiveness Port state control data, accident statistics and audit are the ways to review and verify flag state implementation effectiveness.   Unfortunately, port state control statistic for Indonesian vessel not gives good news. In Tokyo MoU annual report 2008, Indonesia is in 6th place in highest detention report with 19.14% or 40 detentions. With 634 inspections from 2006 to 2008 there are 123 detentions which put Indonesia in black list.   However, Biro Klasifikasi Indonesia can prove that they have better performance, which in Tokyo MoU, BKI has medium performance level (Tokyo MoU, 2009). Number of vessel accident in Indonesia also relatively high. Figure 1 shows the statistics from 2003 to 2008. It tends to increase from 2003 to 2007 and the highest number occurs in 2007 with 145 accidents. However it shows good progress when in 2008, number of accident sharp decrease to 44 accidents. This probably prove that after second biggest ferry disaster in Indonesia, Senopati   Nusantara, happened at the end of 2006, government trying hard to improve vessel safety in Indonesia. Furthermore, Indonesia has not yet volunteered for VIMSAS. Apart of realizing that some obligation not yet fulfilled, one of the problems is probably cost which should be afforded for the audit. However this problem should not be as a reason to refrain from applying the audit. Integrated Technical Co-operation Programme (ITCP) can provide assistance to prepare audits and/or implement corrective measures in response to audit findings and, if necessary, funding part of the cost for the audit (Franson, 2009). Considering benefit of this audit, applying VIMSAS could be the starting point for Indonesia to find the right solution. d. Achievement, maintenance and improvement of overall organizational performance and capability In order to ensure achievement and maintenance of organizational performance, Indonesia realized urgency of improving human resource development. Since 2006, each year Indonesia trained approximately 600 people in various training such as marine inspector, hydrographic, Global Marine Distress Safety System, SAR, ISPS-Code, Port State Control Officer, Advance Fire Fighting, ISM Code and Radar Simulator Arpa Simulator. In terms of organization improvement, Directorate General of Sea transportation determined tasks based on competence based evaluation. Indonesia also planned to restructure and reform Biro Klasifikasi Indonesia to be more independent and professional (Ministry, 2008b). Although we can categorized Indonesian Maritime administration has traditional public administration style with its classic bureaucracy, Indonesia has implemented some element of new public management. Authorization of Biro Klasifikasi Indonesia for ISM audit also shown Maritime administration orientation in result, with realized their limited capability for doing too much task. Directorate has also published minimum standard of services which mention performance indicator (Directorate, 1999). Certainly, all deficiency should be overcome, one of the solution is by implementing the code in Resolution A.996(25). However, there are many possible consequences have to be faced by Indonesia in order to fully implement the code. One example of important parts is regarding casualty investigation. IV. Consequence of the code for casualty investigation in Indonesia As part of the strategy, casualty investigation is one of flag state responsibility that should implement.   Resolution A.996(25) point out that flag state should carried out investigation following a marine casualty or pollution incident. Three consequences that should considered regarding casualty investigations are provide qualified investigators, publish the result for certain cases, and report to IMO according to the guidelines (IMO,2007). Wherever the location of casualty or incident, flag State should be prepared to provide qualified investigators. Individual investigators should have working knowledge and practical experience in those subject areas pertaining to their normal duties. Additionally, in order to assist individual investigators performing duties outside their normal assignments, flag State should ensure ready access of various expertise such as expertise in navigation and Collision Regulations, causes of marine pollution, interviewing techniques, evidence gathering, and evaluation of the effects of the human element (IMO,2007). High qualified investigator can conduct good investigation which finds not only the direct causes but also the root causes to avoid the reoccurrence. In terms of investigator, Indonesia only has 6 individual investigators. As Karmoyono, head of maritime transportation sub committee NTSC said, to promptly deal with all accident happen in Indonesia at least 30 individual investigato rs is needed, with 1 investigator for each province (Yunita,2008). Addressing this problem, Indonesia can try to develop its capability through program offered in UNDP; as long as conform to UNDP global mandate and follow the process, Common Country Assessment, United Nations Development Assistance Framework and Common Country Programme Action Plan (Jopap,2009). Along with developing internal capability, Indonesia can also explore possibility to take advantage of multi state cooperation with get professional expert from other country. Moreover, the investigation result should be informed to every party involved as input for improvement.   According to Smith and Schmidt, â€Å"When investigating accident, success is measured by the degree to which the party efficiently receives the information it needs and is able to act in its own best interest based on that knowledge† (Smith Schmidt, 2005, p.210). It is fits to requirement of the code, which is to publish the result of investigation to the public, especially any accidents involving personal injury necessitating absence from duty of three days or more and any deaths resulting from occupational accidents and casualties to ships. In 2008, among 44 accidents, 4 accidents which considered as major accident were investigated by National Transport Safety Committee, and 40 were investigated by Directorate General of Sea Transportation (NTSC, 2009a). Among this 4 major accident only 2 of the report are published in NTSC website (NTSC, 2009b). Last consequence is requirement to report in accordance with MSC/Circ.953-MEPC/Circ.372, Reports on marine casualties and incidents, and revised harmonized reporting procedures which is reports required under SOLAS regulation I/21 and MARPOL 73/78 articles 8 and 12. V.Conclusion Strategies mentioned in Resolution A.996(25) has give comprehensive measure to implement IMO convention. Indonesia as flag state has developed short term and long term strategic plans which in line with some part of the code. Indonesia also conducted the strategy; however, there are still many deficiencies occurred, especially in enforcement, adherence to the international recommendation, and verification of effectiveness. Realizing the benefit of the code, it is every hope that all possible consequences which arise from implementing the code in Indonesia can be managed.

Frankenstein and the monster Essay

â€Å"How far should we feel pity for both Frankenstein and the monster? † Essay By looking carefully at the arguments both for and against feeling pity for Frankenstein and his monster, it is easy to see that we should feel much pity for both. The â€Å"monster† was brought to life on a dark night and thrown into unwittingly into the wide world; a world in which he was forced into solitude due to the neglect of his creator and the rejection of all who saw him. For the whole of his life he was spurned by all who lay eyes on his skin-deep ugliness because their judging minds could not see the person who lay beneath. According to the monster, as he tells Frankenstein whilst talking to him, â€Å"You must create a female for me with whom I can live in the interchange of those sympathies necessary for my being†. All he wanted was a small amount of love and affection from anyone or anything. This shows he has some human feelings and makes the reader empathise with what Frankenstein’s monster has to cope with. The constant rejection the monster receives in the end drives him, the reader believes, to make the ultimate sacrifice, to stop the pain that tears through his body; he wanders off into the snow, where the reader thinks he commits suicide. This ends the suffering and enables him to rest easy for first time since his birth. Others may disagree and say that Frankenstein’s monster was created from the body parts of criminals and therefore could be nothing but evil himself. Using the murders he commits this point could perhaps be justified. The monster kills the completely innocent William and effectively kills Justine as well, by cruelly framing her for his murderous deed. As we find out in the monster’s story he now thought that â€Å"From hence forth, evil be thou my good. â€Å", showing him as nothing but wicked. Furthermore he later murders Frankenstein’s father, before utterly destroying Frankenstein’s last chance of happiness, killing his wife Elizabeth on their wedding night. Having had everything stolen from him, Frankenstein enters a state of despair, where the only thing he has to live for is the need to destroy his creation. The monster had done no good in his life, only ruined Frankenstein’s. Then in an act of running away from all he had done and giving up because the death of his creator gave him nothing else to live for, he took his own life. The conclusion you could then reach from everything he did, is that he therefore deserves no pity from anyone. Though these are completely valid points, there is a different way to look at it. The terrible things the monster did were brought on by the neglect and rejection he suffered, and not being allowed to have someone to love and care for. These are all things humans cannot deal with, making the reader feel more pity because of what he was driven to and the human needs and emotions he shows.

Improve own & team practice in schools Essay

Team work in schools is important as it’s a development not only for you but also for others. It helps to build a positive relationship with those that are within your team, as well as showing that there is support for one another within the structure. Whatever the size the school you work in, you will be part of a group of people who each have a different role to fulfil while working to support individuals or groups of pupils. Whilst each member of the team know and understand their own role, they should also know and understand the roles of other team members, and how they all fit together in a school environment. Where there is team work, responsibilities and tasks are shared between the team, therefor, the tasks will be completed more effectively and also in a good time scale. Each team member has their own skills and expertise, communicating with them not only increases your own knowledge and skills, but also allows you to understand your own role within the team. Communication is a very important tool in team work; you can ask for advice or even give advice about certain subjects or topics, as well as sharing ideas on them too. When it comes to the pupils, communicating between each other is very important as you will share information on the child such as the child’s welfare, medical information or even their progress within the classroom. When adults are working effectively together, working as part of a team, the children will see them as role models and will follow, copy and mimic what they see. They will not only use this in and around the school, but also when they are at home. To a parent this shows that the school is setting a good example to its pupils, which in turn will give the school respectively high standards and a great reputation. 3. 2 As well as working and having shared roles, the team must have clear purpose and objectives. The main purpose of team work are: To provide a safe environment for the pupils. To motivate the pupils to use their full intellectual potential. To support the pupils development. To support and respect one and other. In the setting to which I am part of a team, there are a number of purposes and objectives of my team in which they work, for example working in a team makes things easier for everyone. This could be with activities, paperwork, observations, snack times etc, this makes our school run more easily and effectively. Our schools main objectives is to create a safe educational environment for the pupils to learn in and also help them to develop in all areas. Our setting offers a variety of activities for the children to take part in, such as health and beauty, life skills, fun fit leisure and employability. These will help the pupils to develop in areas that focus on individual development rather than development of the group on the whole. These will help the individual pupil reach the goals set for them and prepare them for when they leave school into a working environment. 3. 3 My own role and responsibilities as teaching assistant is to work under the instruction and guidance of the teaching staff and senior staff. I work in a Post 16+ Special Needs School. We have about 12 student that attend our school, all having individual needs. I work with the class teacher, supporting learning for the pupils and providing general support to the teacher in the management of the pupils and the classroom as well as the outdoor activities. My role as a teaching assistant is to take on tasks such as to supervise the pupils, to ensure they have the correct tools to which is needed for the lesson to which is being taught and to ensure the pupils clear up afterwards, this allows the teacher to concentrate on teaching. To support pupils with particular individual needs, sometimes my role is to work one to one, while others work in small groups or work with one of these groups. The teacher is not able to give every pupil individual attention, assistants provide essential support to the pupils and the lead teacher. My responsibilities also include: †¢ Supervising creative activities (e. g. when the pupils use scissors, glue or even using the computer). †¢ giving support to pupils (individually or groups) who need support in a particular task. †¢ helping pupils to learn through role play or other play activities. †¢ offering support and understanding to those who are upset. It is essential to have effective open communication with others within the team through regular meetings to ensure you have a clear plan of yours and others roles and to be able to establish any action plans and deadlines that are in place. This will give you an understanding of how what you are doing fits into the whole team and school. 3. 4 The reason why it is important in respecting the skills and expertise of others is to develop a good working relationship with other members of your team. Each member of the team is equally as important as the other members of the team; as they will all bring something uniquely different to the team. When shared, via communicating, with each other, you can learn new skills and techniques, which then helps to develop your ongoing learning. It is always respectful to listen to the opinions of others as well as listening to their knowledgeable ideas. This is not only showing that you respect them as a person, but also their contributions to your development, and it also helps to develop a good working relationship with them. For a new member to join the team, they may feel intimidated in offering input at first. They may have new ideas on how to progress or help with something, but may not offer it in order to avoid any conflict with those who have been there for some time before they started. On the other hand, if a new member were to join the team and they said that something should be done differently, without listening to the opinions and advice of others, this may cause unease and problems within the team.

Henry J. Raymond

Henry J. Raymond, political activist and journalist, founded the New York Times in 1851 and served as its dominant editorial voice for nearly two decades. When Raymond launched the Times, New York City was already home to thriving newspapers edited by prominent editors such as Horace Greeley and James Gordon Bennett. But the 31-year-old Raymond believed he could provide the public with something new, a newspaper devoted to honest and reliable coverage without overt political crusading. Despite Raymonds deliberately moderate stance as a journalist, he was always quite active in politics. He was prominent in Whig Party affairs until the mid-1850s, when he became an early supporter of the new anti-slavery Republican Party. Raymond and the New York Times helped bring Abraham Lincoln to national prominence after his February 1860 speech at Cooper Union, and the newspaper supported Lincoln and the Union cause throughout the Civil War. Following the Civil War, Raymond, who had been the chairman of the National Republican Party, served in the House of Representatives. He was involved in a number of controversies over Reconstruction policy and his time in Congress was extremely difficult. Habitually afflicted by overwork, Raymond died of a cerebral hemorrhage at the age  of 49. His legacy was the creation of the New York Times and what amounted to a new style of journalism focused on the honest presentation of both sides of critical issues. Early Life Henry Jarvis Raymond was born in Lima, New York, on January 24, 1820. His family owned a prosperous farm and young Henry received a good childhood education. He graduated from the University of Vermont in 1840, though not after becoming dangerously ill from overwork.   While in college he began to contribute  essays to a magazine edited by Horace Greeley. And after college he secured a job working for Greeley at his new newspaper, the New York Tribune. Raymond took to city journalism, and became indoctrinated with the idea that newspapers should perform a social service. Raymond befriended a young man in the Tribunes business office, George Jones, and the two began to think about forming their own newspaper. The idea was put on hold while Jones went to work for a bank in Albany, New York,  and Raymonds career took him to other newspapers and deepening involvement with Whig Party politics. In 1849, while working for a New York City newspaper, the Courier and Examiner, Raymond  was elected to the New York State legislature. He  was soon elected speaker of the assembly, but was determined to launch his own newspaper. In early 1851 Raymond was conversing with his friend George Jones in Albany, and they finally decided to start  their own newspaper. Founding of the New York Times With some investors from Albany and New York City, Jones and Raymond set about finding an office, purchasing a new Hoe printing press, and recruiting staff. And on September 18, 1851 the first edition appeared. On page two of the first issue Raymond issued a lengthy statement of purpose under the headline A Word About Ourselves. He explained that the paper was priced at one cent so as to obtain a large circulation and corresponding influence. He also took issue with speculation and gossip about the new paper which had circulated throughout the summer of 1851. He mentioned that the Times was rumored to be supporting several different, and contradictory, candidates. Raymond spoke eloquently about how the new paper would address issues, and he seemed to be making reference to the two dominant temperamental editors of the day, Greeley of the New York Tribune and Bennett of the New York Herald: We do not mean to write as if we were in a passion, unless that shall really be the case; and we shall make it a point to get into a passion as rarely as possible. There are very few things in this world which it is worthwhile to get angry about; and they are just the things that anger will not improve. In controversies with other journals, with individuals, or with parties, we shall engage only when, in our opinion, some important public interest can be promoted thereby; and even then, we shall endeavor to rely more upon fair argument than upon misrepresentation or abusive language. The new newspaper was successful, but its first years were difficult. Its hard to imagine the New York Tijmes as the scrappy upstart, but thats what it was as compared to Greeleys Tribune or Bennetts Herald. An incident from the early years of the Times demonstrates the competition among New York City newspapers at the time. When the steamship Arctic sank in September 1854, James Gordon Bennett arranged to have an interview with a survivor. Editors at the Times thought it unfair that Bennett and the Herald would have an exclusive interview, as the newspapers tended to cooperate in such matters. So the Times managed to get the earliest copies of the Heralds interview and set it in type and rushed their version out to the street first. By 1854 standards, the New York Times had essentially hacked the more established Herald. The antagonism between Bennett and Raymond percolated for years. In a move that would surprise those familiar with the modern New York Times, the newspaper published a mean-spirited ethnic caricature of Bennett in December 1861. The front-page cartoon depicted Bennett, who had been born in Scotland, as a devil playing a bagpipe. Talented Journalist Though Raymond was only 31 when he began editing the New York Times, he was already an accomplished journalist known for solid reporting skills and an astounding ability to not only write well but write very fast. Many stories were told about Raymonds ability to write quickly in longhand, immediately handing the pages to compositors who would set his words into type. A famous example was when the politician and great orator Daniel Webster died in October 1852. On October 25, 1852, the New York Times published a lengthy biography of Webster running to 26 columns. A  friend and colleague of Raymonds later recalled that Raymond had written 16 columns of it himself. He essentially wrote three complete pages of a daily newspaper in a few hours, between the time the news arrived by telegraph and the time the type had to go to press. Besides being an inordinately talented writer, Raymond loved the competition of city journalism. He guided the Times when they battled to be first on stories, such as when the steamship Arctic sank in September 1854 and all the papers were scrambling to get the news. Support for Lincoln In the early 1850s Raymond, like many others, gravitated to the new Republican Party as the Whig Party essentially dissolved. And when Abraham Lincoln began to rise to prominence in Republican circles, Raymond recognized him as having presidential potential. At the 1860 Republican convention, Raymond supported the candidacy of fellow New Yorker William Seward. But once Lincoln was nominated Raymond, and the New York Times, supported him. In 1864 Raymond was very active at the Republican National Convention at which Lincoln was renominated and Andrew Johnson added to the ticket. During that summer Raymond wrote to Lincoln expressing his fear that Lincoln would lose in November. But with military victories in the fall, Lincoln won a second term. Lincolns second term, of course, only lasted six weeks. Raymond, who had been elected to Congress, found himself generally at odds with the more radical members of his own party, including Thaddeus Stevens. Raymonds time in Congress was generally disastrous. It was often observed that his success in journalism did not extend to politics, and he would have been better off to stay out of politics entirely. The Republican Party did not renominate Raymond to run for Congress in 1868. And by that time he was exhausted from the constant internal warfare in the party.   On the morning of Friday, June 18, 1869, Raymond died, of an apparent cerebral hemorrhage, at his home in Greenwich Village.  The next days New York Times was published with thick black mourning borders between the columns on page one. The newspapers story announcing his death began: It is our sad duty to announce the death of Mr. Henry J. Raymond, the founder and editor of the Times, who died suddenly at his residence yesterday morning of an attack of apoplexy. The intelligence of this painful event, which has robbed American journalism of one of its more eminent supporters, and deprived the nation of a patriotic statesman, whose wise and moderate counsels can ill be spared at the present juncture of affairs, will be received with deep sorrow throughout the country, not alone by those who enjoyed his personal friendship, and shared his political convictions, but by those also who knew him only as a journalist and public man. His death will be felt as a national loss. Legacy of Henry J. Raymond Following the death of Raymond, the New York Times endured. And the ideas advanced by Raymond, that newspapers should report both sides of an issue and show moderation, eventually became standard in American journalism. Raymond was often criticized for not being able to make up his mind about about an issue, unlike his competitors Greeley and Bennett. He addressed that quirk of his own personality directly: If those of my friends who call me a waverer  could only know how impossible it is for me to see but one aspect of a question, or to espouse but one side of a cause, they would pity rather than condemn me; and however much I may wish myself differently constituted, yet I cannot unmake the original structure of my mind. His death at such a young age came as a shock to New York City and especially its journalistic community. The following day the main competitors of the New York Times, Greeleys Tribune and Bennetts Herald, printed heartfelt  tributes to Raymond.

How The Body Into Shape With Yoga - 963 Words

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Reflection Of Media Literacy - 962 Words

Mass media, a cultural industry for a large of people, is seen everywhere all across the globe. It is right that people want to know what is going on in the world around them, hence there is no doubt that media literacy have already became an essential skill for everyone’ s life in the ever-changing world. A person who is media literate can clearly describe the role of media in their lives. According to the Center for Media Literacy (CML) definition, media literacy is the ability to understand, analyze, evaluate and participate with our contemporary mass media culture. What I’ve learned from this course make my media literacy change dramatically. First, I am becoming more aware of the pervasiveness of the media in my life. For the first†¦show more content†¦As I get a sense of this chapter, I start to think of some research questions of my own. Considering my own Internet habits, I usually spend more than 10 hours online every day and view various types of onl ine content for studying, working and entertaining. Most of the time, I really enjoy watching the movies and television programs. Also I strongly consider that as the form of cultural industry these media products can affect the emotion and value of audience to a certain degree due to the representation of different races, genders, religions, and sexual orientations. For example, 2 Broke Girls is the popular American television sitcom with heavy use of sexual and racial humor but sometimes the improper speech and deportment would hurt some audience unethically. Actually in all various forms of mass media there are bunch of products which include different style and content of each. In general, media products are created by individuals who make conscious and unconscious choices about what is include and how to present. 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Use of Tax Havens by MNCs-Free-Samples for Students-Myassignment

Question: The Panama Papers exposed the use of tax havens by many Multinational Corporations (MNCs). Is MNC Tax Minimisation unethical, an issue that governments should be taking action on, or legitimate conduct? Critically discuss. Answer: Is MNC Tax Minimization unethical, an issue that governments should be taking action on, or legitimate conduct MNC Tax Minimization is unethical and a very major issue that the government should take action on. Taxes are minimized by making an investments that easily postpones the amounts payable and assets investments which have relatively very low tax rates, income that is divided into spouse or children and the changes that take place in the nature of income or the way the business is managed and organized. One can save minimize or save taxes by controlling investment, employment income, and bonuses very carefully but it is considered to be unethical (Empirical, 2016). Avoiding tax may be legal, but can it ever be ethical As a part of a better governance, there are several multi-national companies that seeks to reduce or minimize their tax liability through tax planning which helps to make most of the tools and mechanisms in the organization and the government makes these tax available for some specific purposes like allowances, deductions, rebates, exemptions, and many more. Tax planning is nothing but a behavior that is compliant in nature but still there is a grey area between this and tax avoidance. Avoiding tax includes financial and other instruments and arrangements tax evasion is defined as the illegal payment of tax which is unethical too. Bending the rules and regulation of the tax is not ethical and perhaps also not the spirit of the law too. A company or any business must comply with the law and minimize the tax to be paid to the government but when it comes to ethics, it is unethical (Eikenberry, 2016). When government started spending cuts, then it had a major impact on the lives of people in the daily basis. A company cannot minimize or avoid to pay their fair shares of taxes because it will create a discrimination for those who pays taxes and for those who dont (Wealth management advisors, 2015). In 2012, a survey was carried out by Ipsos MORI in IBE. According to this survey, tax minimization was one of the second most important ethical issue that every business need to address. Minimizing tax is minimizing social obligation. Tax minimization helps a company to act as vulnerably and create greed and selfishness and also creates the damage in the reputation and decrement in the public trust (Edmond, 2014).Employees and the cust0oemrs will gradually loose the interest in the company because there will exist the selfish nature behind every mission and vision set by the company. A company will set the desired objectives with the view to fulfil the personal motive rather than focusing on the overall performance of the company. For example, Starbucks and Amazon have faced several issue regarding the tax policies and were boycotted and vilified. They were not capable to create transparency and accuracy for the transaction of all the activities that were carried out by them (Hill, 2 013). When a company starts paying a fair amount of tax to the place where they actually operate is very social and responsible task. It includes generating funds for the public services like education sector, infrastructure, and health care management. These all comes under the public services which helps the company to generate benefits either directly or indirectly. Avoiding tax or minimizing it has been strongly branded by many immoral and unethical practices which undermines the integrity of the tax system (Harvey, 2012). Companies argue that the responsibility to maximize the value that the company deliver to their shareholders like keeping tax costs minimum is legal but the way they minimize the tax is not ethical. Today company have started using several unethical ways to minimize the forms of taxes that needs to be paid to the government. Apart from the corporation tax, businesses must be praised and acknowledged for contributing to the economy because paying tax to the government will automatically boost the economic condition of the country and also helps the country to increase its national income. In the country like UK, people pay PAYE, i.e. national insurance contributions and business rates and in other countries, people contribute through the way of agreements in order to pay infrastructure costs (Klassen, 2017). Paying a fair share Today several multinational companies are operating successfully in the UK, are not paying corporation tax which is illegal as well as unethical too. Corporation tax is defined as the tax which are payable on profits. So that makes clear that if a company does not make any profits, it should not have to pay any corporation tax and similarly if a company earns profits, it must be liable to pay the corporation tax. The main issue regarding corporate tax is whether the profit calculated is done with accuracy and transparency or not (Neuman, 2014). It must be calculated properly. It is quite plausible that when a company is highly involved in high sales but does not bother to pay any tax, it can be stated that the company may not be making any profits. But it is very important to know how a company calculates the profits in order to pay taxes. According to HMRC, tax gap figure is estimated. Tax gap figure is the amount of difference corporation tax collected actually and the amount that should be collected if the companies is compiled with the spirit of law. . According to a 2011 Action Aid report, 98 of FTSE100 companies use tax havens to reduce their corporate tax bills. The citizens in the country expects that the business must pay the fair share of tax but the fair amount of tax is still a subjective because it is very difficult what amount of fair tax a business needs to pay. Fair amount of tax differs from the company to company and country to country as well (Fair share, 2017). One company may feel the particular amount of tax paid to be fair while the same may not be considered to be fair for other companies. So what matters is the amount paid must be ethical. In 2008, HMRC stated that we want to make sure that the burden of tax does not fall unfairly on taxpayers who play by the rules and pay their fair share". But still the definition of fair is not defined well. Need for certainty In UK, GAAR was proposed and introduced (General Anti-Avoidance Rule). It was introduced to provide clarity on the definition of tax avoidance which includes the clarity of what is acceptable and what not. Several tax schemes that is abusive and morally wrong must be prevented by the companies. Every businesses knows about their tax bills that they need to pay and then they plan their strategies and make investments accordingly (Farok, 2016). In Australia, the tax industry must have a clear view when introducing new tax avoidance scheme because this makes a clear representation and clarification of what is fair and what is unfair. Every tax policies that is implemented must be underpinned by the ethical principles of accountability, accuracy and transparency. All the arrangement regarding tax planning which goes beyond the policy intent of the laws and are highly involved to eradicate and exploit the tax system are not ethical at all. But it can be strongly argued that corporations are piggy here. If a company start maximizing their profits for shareholders and other institutional investors then it will automatically benefit the society and the country as well (Lugna, 2013). In Britain, 70% of the people living there dont want that there money should be invested in such business which is unethical and 65% of them think and state that corporate tax avoidance is unethical and the government must take strict action on it. Corporate tax minimization is an unethical investment platform and the government must impose penalties on those multinational companies (Koh, 2016). Ensuring businesses to pay a fair return It is time to start paying more attention towards the place where the money is invested. Several investment firms who are highly involved in social responsibilities state that they do not refer nay account of companies tax practices when they decide to invest (Miller, 2014).The companies who pay more tax but government must make sure that all the contributions must give the fair return to society. Instead of hiding the business case for tax avoidance, a business must be transparent about the planning regarding taxes. Every companies and government must pay more attentions in order to communicate their positions on the issue and the interpretation of the law. This will create and generate public trust and bring more flexibility, accuracy, transparency and certainty for business (Lord, 2017). There are several tax avoidance methods which are legal but unethical. They are legal only because of the provisions used by them and the loopholes granted by their respective countries. Exemption of Foreign Affiliate Income Many nations that are advanced and are typically tax multinational home-country operations, basically do not additionally tax profits of the companys foreign affiliates. While other countries including the US, treat the worldwide income of multinationals as taxable. US tax on US multinationals foreign affiliate profits can be deferred indefinitely (perhaps forever) by the simple expedient of not remitting those profits back to the US. Round tripping and evading currency convertibility restriction Bermuda, is a low tax country can be used to incorporate shell companies. Those companies basically serve two major functions: They can hold the patent and brand right of the MNCs and they can serve as a licensor in order to collect the royalties that are charged to other affiliates globally. It aims at reducing the taxes because each and every affiliate will claim a deduction in their country for the royalties paid while the royalties collect tax free in the tax haven. Thus, it can be clearly stated from the above statements that minimization of tax in the MNC is legal but unethical. There are several ways by which tax can be minimized but it should be done with accuracy and transparency. A company must show all the activities that it is involved in and all the activities further must be analyzed accordingly. References Edmond Financial group, 2014, Tax Minimization Strategies, viewed on 7th February, 2018. Available at: https://www.efgi.com/personal/tax/art.html Eikenberry, 2016, Tax Minimization Planning, viewed on 7th February, 2018. Available at: https://www.eikenberryretirement.com/tax-minimization-planning.html Empirical wealth management, 2016, Tax Planning and Minimization Strategies, viewed on 7th February, 2018. Available at: https://www.empirical.net/tax-minimization/ Fair share, 2017, Corporate tax dodging, viewed on 7th February, 2018. Available at: https://www.fairshareonline.org/make-corporations-pay-their-fair-share Farok. J, 2016, Tax Avoidance by Multinational Companies: Methods, Policies, andEthics, viewed on 7th February, 2018. Available at: https://globalbusiness.blog/2016/05/05/tax-avoidance-by-multinational-companies-methods-policies-and-ethics/ Harvey .C, 2012, Fair rate of return, viewed on 7th February, 2018. Available at: https://financial-dictionary.thefreedictionary.com/Fair+Return Hill, M.D., Kubick, T.R., Lockhart, G.B. and Wan, H., 2013. The effectiveness and valuation of political tax minimization. Journal of Banking Finance, 37(8), pp.2836-2849. Klassen, K.J., Lisowsky, P. and Mescall, D., 2017. Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research, 34(1), pp.455-493. Koh. S, 2016, paying your fair share of taxes: Prof Ho on what fair means, viewed on 7th February, 2018. Available at: https://www.nerdwallet.com/blog/finance/prof/paying-fair-share-taxes-prof-ho-fair-means/ Lord. N, 2017, Tax avoidance might be legal but its time we seriously questioned itsethics, viewed on 7th February, 2018. Available at: https://theconversation.com/tax-avoidance-might-be-legal-but-its-time-we-seriously-questioned-its-ethics-87133 Lugna, 2013, avoiding tax may be legal, but can it ever be ethical? , viewed on 7th February, 2018. Available at: https://www.theguardian.com/sustainable-business/avoiding-tax-legal-but-ever-ethical Miller. A, 2014, Are the rich paying their fair share of taxes, viewed on 7th February, 2018. Available at: https://www.ifs.org.uk/uploads/Presentations/HM%20Presentation%20241017.pdf Neuman, S., 2014. Effective Tax Strategies: It's Not Just Minimization. Wealth management advisors, 2015, tax minimization strategies, viewed on 7th February, 2018. Available at: https://www.wmallc.com/what/tax-minimization/