Profit Interests Essay Example for Free

Profit Interests Essay Over the years the law governing partnership and the payments to be allocated to the partners either for the services offered or for the property was being treated like a transaction. This aspect of partnership laws includes but not limited to payments received as interests of profit made in the partnership as payments for services rendered and this could either be viewed either as a capital or profit interests. This has for many years caused rows which are taken to the corridors of justice, courtesy of the existing substantial uncertainty and in the same vein the conflicting precedents of tax laws cases on decisions on whether profit interest should be taxed and at what rate. Albeit, in 2005 May, the IRS( Internal Revenue Service) formulated a proposal of regulations touching on the alteration of and creation a distinction profits interests and capital, establishing section 83 which determines the general rules on interest that is issued in connection with service performance, the timing, amount and income of the service provider and the issue of partnership deduction in relation to amount and timing, the recognition of gain and losses on the partnership interest and lastly the provision of a safe harbor which based on the assumption that the value of fair market equals to the liquidation value (Blum 1). The current regulations provide for regulations of taxation. The issue unclear provisions on treatment of a service partner contributing service to a partnership and receives interests in the partnerships future profits. The issue has been that when a partner receives profit interest only and not capital interest, for services rendered, is it the aggregate or the entity concept that should be applied? The courts have attempted to solve this conflict and to clarify the situation only to come up with contradicting decisions. Case law on revenue ruling. The laws were explored and revisited in the famous case of William G. Campbell v. Commissioner 943 F. 2d 815(CA 8,1991) and also in the case of Sol Diamond V. Commissioner 492 F. 2d 286 (CA-7, 1974) on profit interest taxation (Englebrecht 1). In the Diamond case a taxpayer was restrained from converting capital gains from ordinary income. Diamond entered a joint venture with a partner for purposes of purchasing a building to be used as an office. The appellant did not contribute any capital but they made an arrangement where he would be the financier for the project and in return he receives 60% interest on the future profits. The appellant after the purchase of the building, sold off his interest to the partner and did not declare income he received from the profit interest. Nevertheless, he reported a short term capital gain the sale resulting to him to offset this gain. The seventh circuit concurring with the tax court ruled that no laws were clear on provision that profit interests which are compensatory receipts are free from taxation. The decision in both case in favour of the commissioner, in the later case it cited the tax rule section 83. was clear and that property received in compensatory to be income on receipt and falls within both the capital interest and profit interests According to section 1. 21-3 (e) excludes unfunded and /or unsecured promises from income recognition. Tax court ruled that profit interest per se is property thus taxable as under the provisions of section 83. On appeal to the eight circuit though it considered that there was no proof that Campbell did not receive his partnership interest for purposes of tax avoidance the circuit did not overturn the decision of the tax court but pointed out that when deciding such cases other factors should also be considered (Englebrechtc3). The loophole in the revenue regulations is the cause of the there is no clear cut rule to be applied when deciding revenue cases. This could be a factors that led to the proposal of the new regulations by the IRS. Profits interest Profits interest can be defined as an interest with a zero capital account and in case of liquidation of a partnership on a material date of transfer then such an account will be entitled to nothing (Bartlett 1). Notice 2005-43 (section 83 principles apply) This is the proposed revenue procedure regarding partnership interests transferred in connection to service performance. Under these new rules the provisions are that a person who receives a partnership interest will be liable to pay income tax rates which rate will have its basis on fair market interest value at the specific time when the interest was received and a consequent corresponding deduction made to the partnership. Apparently, in the partnerships there is no recognition of loss or gain in connection to the issuance of the interest (partnership interest) to the specified service provider. According to Bruce Hood if there is a substantial risk of forfeiture of the partners interest at the time of issue, then it cannot be subjected to current taxation rules until the time it vests 30 days from grant date, then the recipient has an option to be taxed under section 83(b) which has provision on non-vest interest (12). Distinctions between capital and profits interests. Capital interests is interest obtained when existing partners in a partnership opt to retain their rights wholly to the partnership assets in the marker value that is current, while profit interest occurs when new partners are granted right to receiving (shares of)future profits. The later can also be referred to as carried profits ( Cain 8). The two scenarios occur when partners enter into an agreement to divide the components of their existing equity interest. In a nutshell the guidance of the proposed regulations eliminates the stated distinction between capital interest and profit interest. In this regard interest in the partnership issued and in connection to the service performance are treated in a like manner as such and thus are taxable in accordance to section 83. In summary the major distinction between the two is that capital interest are clearly taxable while the has been a conflict on provisions on whether profit interest should be taxable depending on if it falls under service provision or otherwise. Safe harbor (for profits interests) election based on liquidation values. The provision for safe harbor is under section for of the new IRS regulations, this can generally be described to be a statute provision either reducing or eliminating a partys liability, so long as the party acted in good faith and it is a methodor option by which patnerships would incur tax. Specifically, the procedure effectively permits a patnership to elect under its terms and qualify to value its interests depending on the liquidation value of the patneship interests. Arthur Willis and his co- authors explain that under the Safe Harbor, the fair market value of a Safe Harbor Partnership Interest is treated as being equal to the liquidation value of that interest and thus, liquidation value is determined without regard to any lapse restriction (as defined at 1. 83-3(i)) this means that the deduction is available in accordance with the service recipient’s method of accounting(Willis et al,13). Vested and non-vested profit interests (what happens when vested) According to section 83 a non-vested interest should not be subjected to taxation unless it becomes vested. The non-vested interest which no election has been made under section 83 (b), will not be treated as ownership of the recipient and at the same time the recipient cannot be treated like a partner and thus not allocated partnership tax until the time when vesting will occur or a subsequent election for it to be taxed in current state is made. Vested interest are expounded on as being governed by section 83a and non-vest interest under section 83b of the revenue regulations (Haufler 21). Section 83(b) and its election The proposed regulations make clear that both capital and profits interests in a partnership are property subject to the rules of Code section 83. 30 . According to Rubin the proposed regulations also clarify that the non-recognition rules of section 721 (applicable to receipt of a partnership interest in exchange for property) are inapplicable to the receipt of any partnership interest ( Rubin 3). For capital account created for maintenance purposes, proposed regulations thus increase the capital account of service provider by the amount the provider takes into income as provided under Code section 83 including the amount paid for the interest, if any. RP 93-27 -when someone is qualified (qualifications) and status as a partner. The aforementioned procedure revenue procedure 93-27 as provided for in the regulation, alters the historic view on profit interests but in the spirit elaborates that issuing of profit interest made by a partnership in exchange of services does not result to it being a current income while if the capital interest was issued and it was not subject to a risk of forfeiture which was not substantial then it can be said that it was a recognition of income by the service provider resulting to a deduction from the partnership or depending if it is applicable a currently capitalized expenditure (Blum 4). What should taxpayers do now in response to the proposed regulations? In concluding this discussion, due to the absent guidance from the IRS then it is recommendable and advisable for partners to know how they can deal with the profit interests. First, the partners can together scrutinize section 707 and ensure that their arrangements to be structured in such a way that it avoids in total appearance of stated income in the section. This will help reduce the risk of the transaction being treated as a taxable receipt of income (Englebrecht 4). Secondly the interest received should ideally be classified as subordinate to other classes and the agreement should not mention the value of the services to be provided by the recipient partner. Another credible advise is that the partners should not leave the partnership after sell of his/her interest this will help to minimize the risk the interest received being placed on a value and lastly the partner should avoid receipt of distributions which would indicate an immediate return on the interest and thus a determinable value.

The Town And Country Planning Environmental Sciences Essay

The Town And Country Planning Environmental Sciences Essay This paper is based on secondary research in to the justifications provided by the coalition government to support the introduction of the National Planning Policy Framework (NPPF). This research involved an analysis of the impact that the NPPF could have on major areas of debate such as: sustainable development, economic and social costs of the current system, business activity, and housing, benefits of Brownfield development, approval rates and non-planning consents. The old planning system was extremely complex and cumbersome, the system has become overloaded with central policy and guidance, with vast amounts of paperwork making it too cumbersome and unclear for councils, developers and local people to use effectively. The proposed new National Planning Policy Framework will consolidate over 1,000 pages of planning policy statements spread across some 40 documents into a single document of 50-60 pages around 5 per cent of the current volume of policy. To support the new Framework, there will also be a fundamental review of all the supporting documentation (which comprise a further 6,000 pages across a further 160 documents). The literature review looks at secondary sources and focuses on several topics that I felt would affect most people, namely: Sustainable development, is or was planning a barrier to growth, business activity, Impact of planning on housing and the economy, benefits and costs of Brownfield development and approval rates. The research findings demonstrated that the old system was in need of reform and that the National Planning Policy Framework theoretically will help the economy to grow out of recession by removing obstacles that ultimately cost money both for developers and local councils. The research also shows that the old planning system was a barrier to growth and resulted in unnecessary costs due to delays and uncertainty. Introduction Background Planning systems set rules and guidelines that influence the level, location and pattern of activity. The ultimate goal is planning to promote a balance of environmental, social and economic welfare that meets the needs of current and future generations. Doing so inevitably involves trade-offs, so any planning system has both benefits and costs. An important issue for policymakers and the public is whether the current system imposes costs which reforms could avoid. The new Government has made supporting sustainable growth and enterprise, balanced across all regions and industries, one of its top priorities. This means creating the right conditions for private enterprise and business investment. A well-functioning planning and wider consents regime is an essential component of the overall attractiveness of the business environment in the UK and the Government proposes to reform the planning system, creating a presumption in favour of sustainable development and providing more opportunities for local communities to determine the shape of the places in which they live. Reform of the planning system and of specific elements within it has been underway for some time, with the aim both of making it more efficient and effective and of ensuring that it is not acting as a barrier to investment and sustainable development Penfold Review of Non-Planning Consents 2010. The old System: The Town and Country Planning Act 1947 established a comprehensive and universal system of land-use control. The system served the key function of balancing public and private interests and was based upon a fundamental principle which still applies today, notably that private interests would need to be sacrificed for the public good as far as land-use issues were concerned. The old system that existed was a plan-led system where English local authorities determined land use plans in consultation with stakeholders with the resulting plans becoming the basis for determining planning applications. Development required permission, and development applications were considered with reference to the plan unless material considerations (determined by law) indicate otherwise. The old framework of local plans and binding national targets evolved over more than sixty years, and was subjected to considerable scrutiny and legislative change over the last two decades (The history of the English planning system in this paragraph was provided by the Campaign to Protect Rural England (CPRE)). National government dictated the overall structure and direction of the system by enacting legislation that outlined just exactly what needed consent and how local policy shall be produced as well as producing national policy guidance to set out more detail on acceptable forms of development. Thus, the national government enjoyed a detailed level of intervention to setting the system up which ultimately allowed the government to influence its outcomes. The Town and Country Planning Act 1968 introduced a significant reform to the system of plan preparation, with the introduction of structure plans and local plans. These documents set out both strategic and longer-term planning objectives, such as major housing allocations or green belt identification and short term allocations for development on individual sites. This system was further consolidated in the Town and Country Planning Act 1971, in the Town and Country Planning Act 1990 and in the Planning and Compensation Act 1991. The only other significant statutory reforms introduced between 1971 and 2000 dealt with the delivery of the planning function in the reform of the local government restructure the evolution of the old system can be seen in table 1. Unnecessary detail has resulted in a system which often contradicts itself and where important national policy is obscured by duplication. This has acted as a brake on growth, hindering rather than helping local communities to shape development in their neighbourhoods. This impact on the processing of planning applications causing confusion and delay within the system, and in some cases may discourage submission of planning applications (as a result of the direct costs of complexity that must be borne by developers and the indirect cost i.e. uncertainty associated with planning delay). Contradictions in policy often occur between policy documents and guidance. For example, Planning Policy Statement 5 (Planning Policy Statement 5: Planning for the Historic Environment) asks local councils to not validate planning applications where the impact of the proposed development on any heritage asset cannot adequately be understood from the information supporting the application. However, the Department for Communities and Local Government (DCLG) guidance on validation advises that inadequate supporting information is not grounds for invalidating applications (See Planning Policy Statement 5 paragraph HE6.3 and Guidance on information requirements and validation, paragraph 34). Duplication results in the same policy being unnecessarily repeated in a number of separate documents. One example of this comes from four different national policy documents (Planning Policy Statement 1: Planning for Sustainable Development, Planning Policy Statement 3: Housing, Planning Policy Statement 4: Planning for Sustainable Economic Growth and Planning Policy Guidance Note 13: Transport) which all contain similar policies which ask local councils to identify land which is accessible and well connected to a means of transport including walking, cycling, public transport and by car. This mass of guidance forms part of a system of top-down targets, which has grown up in recent years. Enforcement of these imposed rules or targets can be costly and/or ineffective. For example, the system of housing targets had to be policed by the Planning Inspectorate at a cost of approximately  £1m per year. The Planning Inspectorate had the power to impose housing numbers on local councils, who can face lengthy and costly appeals if their plans were judged to be inconsistent with national policy. The complexity and prescriptive nature of national policy has also led to local people becoming disengaged from the system. According to Ipsos MORI, only 15 per cent of people consider themselves to be involved in decision-making at a local level. Of those 15 per cent, the majority (9 per cent) consider themselves unable to influence decisions (Ipsos MORI (2010). Do the public really want to join the government of Britain?). Other research has shown that national targets decrease the attention decision-makers give to community groups (Murdoch, J. and Abram, S.). Studies also show that they were often presented with limited options, giving the impression that decisions have already been taken, or were consulted on abstract strategies (such as Regional Spatial Strategies) rather than plans for their local area (Baker, M., Hincks, S. and Sherriff, G.) Table 1: The English planning system since 1991: main reports, inquiries and legislation Report or Act Contribution Planning and Compensation Act 1991 Embedded the plan led system by making the plan the primary consideration in development control Driving Productivity Growth in the UK, McKinsey (1988) report Argued that the planning system was an important constraint on UK productivity Housing White Paper (1995) Introduced a 50 percent target for the proportion of new homes built on Brownfield land Planning Policy Guidance 6 (1996) Introduced the town centre first policy Urban White paper (2000) Focussed on urban renaissance and provided stronger foundations for Brownfield first approach to housing Planning Green Paper (2001) Argued that the planning system was too complex, slow and disempowering for participants; proposed simplifying the hierarchy of plans, shortening local plans and closer public engagement in plan making House of Commons ODPM Select Committee report on planning competiveness and productivity (2003) Concluded that planning was not a significant determinant of productivity and that outcome could be improved through further resourcing and better implementation of the current rules Barker Review of Housing Supply (2004) Recommendations include transferring benefits of development from landowners to affected communities and using market signals as a trigger for the release of additional land allocated for housing Planning and Compulsory Purchase Act 2004 Introduced statutory Regional Spatial Strategies and a sustainable development purpose to planning Barker review of Land Use Planning (2006) Numerous wide-ranging recommendations to improve the responsiveness and efficiency of the planning system and the efficiency of the planning system and the efficiency of land use Planning Act 2008 Created the Infrastructure Planning Commission Localism Act 2011 Abolished the Infrastructure Planning Commission and Regional Spatial Strategies; introduced Neighbourhood Plans and a new duty for local authorities to cooperate The government is seeking to reform Englands planning rules which currently involve: A hierarchy of planning policies national planning policy statements, until recently regional strategies and local development frameworks. Development control as the main mechanism for regulating local development. Section 106 (S106) as the main means of local value capture, complemented in 2010 by the Community Infrastructure Levy. Some national restrictions (e.g. Town centre first, Green belts, Sites of Special Scientific Interest (SSSIs) and Areas of Outstanding Natural Beauty (AONBs)). Figure 1: From Urban Planning Real Estate Development 3rd Edition by John Ratcliffe et Al The new system The National Planning Policy Framework was published with the main aim of replacing the previous system that had in some form or another been in place since the introduction of the Town and Country Planning Act 1947 whilst streamlining the actual planning process. This has been achieved through a number of methods such as: the removal of duplication from policy, the simplification of over 1,000 pages of planning policy statements spread across 40 documents in to a single document of 50-60 pages, the removal of unnecessary information that led to system that at times contradicted itself. The planning reforms brought about through the Localism Act and changes in national planning policy will reduce the level of central control, simplify the level of guidance and hand back more power to local communities. As an example, in the Localism Act, the Government has taken powers to scrap Regional Spatial Strategies and their housing targets and introduced a bottom up approach that enables local communities to decide the level of housing that is required in their area and share in the benefits of development. This is a fundamentally different approach based on councils being best placed to make local decisions, holding the knowledge and expertise of their area. Supporting and building on these changes, the Framework removes a large amount of central prescription, being clear about what is Government policy and giving councils greater discretion in those areas which national policy no longer covers. This will enable them to find innovative solutions and respond to the needs of their different communities. At the same time, local people will be encouraged to reengage in the planning process through improvements in collaborative democracy and new policy vehicles such as neighbourhood plans (NPPF Impact Assessment DCLG). The main elements of the Governments National Planning Policy Framework (NPPF) and associated reforms are: Significantly simplified national planning guidance (National planning policy is currently set out in over 1,000 pages of policy guidance and statements, with more than 6,000 pages of supporting documentation, contained within a total of more than 200 documents.) Devolved decision making, with local authorities drawing up local plans via community consultation, subject to the NPPF and fiscal incentives to encourage development. A presumption in favour of Sustainable Development, where this accords with local plans. If no up-to-date plans exist, then the default answer to sustainable development should be yes. Maintain all existing protected status that is Green Belt, SSSIs, AONBs and also retail town centre first restriction for retail development. In parallel with the NPPF, the government is also introducing: A reformed Community Infrastructure Levy as the main means of value capture, while limiting use of S106. Financial incentives for new housing through the New Homes Bonus, and for commercial development via the Business Increase Bonus. A Localism Bill and wider proposals for reforming the local Government finance. Aim This research seeks to analyse the validity of the justifications provided by the Coalition Government to support the introduction of the National Planning Policy Framework. Furthermore, this research seeks to investigate whether the claims made by the government that the old system was a barrier to growth and whether the National Planning Policy Framework will help the economy to grow and if so how. Objectives To carry out an extensive review of available literature sources with a view to critically assessing the articles. To investigate the claims made by the Coalition Government that Planning is a barrier to Growth. To arrive at a conclusion, as to whether the claims and the introduction of the National Planning Policy Framework were justified. To provide recommendations for further research that may be carried out that will provide a better assessment of how the National Planning Policy Framework has impacted the country and whether or not it can be deemed successful. Dissertation Structure The dissertation is structured in the following manner; Chapter 2- Research Methodology This chapter outlines and explores the methods utilised to conduct the research required to complete this dissertation. It explains the rationale behind the methodology of the research in detail. Chapter 3 Literature Review This chapter explores the claims made by the government and where possible puts forward evidence that contradicts and supports the views expressed by the government. Chapter 4 Summary and Conclusion This chapter provides a summary of the findings produced by this dissertation and also draws conclusions from the literature review, meeting the aims and objectives of the study as previously outlined. Additionally, the limitations of the research and data are explored. Chapter 5 Recommendation for further work This chapter outlines further research that could be carried out in order to further understand how the National Planning Policy Framework has impacted the economy, and whether it has been successful in achieving the coalitions targets. Research Methodology Research Strategy Academic literature has prescribed research a vast number of definitions, descriptions and concepts (Punch, 2000). However, throughout these definitions there is a general theme and academic consensus, that research is a process of enquiry and investigation, which through a systematic and methodical approach increases knowledge (Amaratunga et al., 2002). Furthermore, Hair Jr et al (2007), suggests that the definition of research can be further summarised as the discerning pursuit of the truth. In regards to the above, pursuit of the truth, the research methodology usually entails a three stage process to provide a robust and accurate analysis. Stage one, involves an initial in-depth literature review of the publications, (e.g. Estates Gazette and Property Week) published journals and academic text books, to interrogate and integrate ideas, whilst linking together concepts to provide an enhanced and informed base in which to comprehensively approach the aim of the dissertation (Naoum, 2007). The remaining stages of the research used a combination of both quantitative and qualitative approaches, with the aim of providing conclusions based on numerical findings which are based upon a natural and realistic environment. (Amaratunga et al. 2002). Yin (1994), states that a research strategy should be chosen as a function of the research situation. As such the research objectives had a material bearing that strongly influenced the methodology used. Adopting a predominantly quantitative approach to the methodology, provides a platform of scientific respectability, due to the way in which findings can be presented (Denscombe. 2000) and thus interpreted (Saunders et al, 2003). Quantitative research is objective in nature and can be defined as an inquiry in to a social or human problem, based on testing a hypothesis or a theory composed of variables, measured with numbers, and analysed with statistical procedures in order to determine whether the hypothesis or theory hold true (Creswell, 1994). Quantitative data is therefore not abstract, it is hard and reliable; it is the measurement of tangible, countable and sensate features of the world (Bouma and Atkinson, 1995). To this end it must be noted that a purely quantitative approch to data collection would be used when: you want to find facts about a concept, question or an attribute OR when you want to collect factual evidence and study the relationship between these facts in order to test a particular theory or hypothesis. In quantitative studies, the hypotheses, research questions and aims should be presented within a theoretical framework. A theory can be introduced as: A seried of hypotheses/sub-hypothesis in the form of ifthen logic statements OR a hunch (Naoum 2007). It is argued that to a certain degree quantitative research, fails to understand the deeper underlying factors of the subject matters and inadequately transposes its findings by way of explanation, despite its level of accuracy and validity (Denscombe, 2000). Qualitative research on the other hand is subjective in nature. It emphasises meanings, experiences that are often verbally described through structured or unstructured interviews and so on. The information gathered in qualitative research can be classified under two categories of research, namely exploratory and attitudinal. Exploratory research is usually employed when you have a limited amount of knowledge about your research topic. The techniques utilised for the process of data collection are usually either structured or non-structured interviews. The purpose of exploratory is usually threefold: firstly, to diagnose a situation; secondly, to screen for alternatives and thirdly, to discover new ideas (Zikmund, 1997, cited in Naoum 2007). Creswell (1994) writes: one typically finds research questions (not hypotheses) written in exploratory research. These research questions assume two levels (1) one or two grand tour questions followed by (2) no more than five to seven sun-questions. Attitudinal research on the other hand is used subjectively to evaluate the opinion, view or the perception of a person towards a particular object (either an attribute, variable, factor or question). Through obtaining the attitudes of individuals towards an object of choice, a process of interpretation can begin, enabling the findings to become data (Denscombe, M, 2000). As mentioned previously qualitative research doesnt tend to have clear rules on the use or placement of theory. Any hypotheses or theories that may emerge during the data collection and analysis phase of the research tend to be placed at the end of the study which require more quantitative testing. It should be noted that the research methodology is not without limitations. Data collection is split into two fields, primary and secondary, the latter of which involves the analysis of information that has already been collected within another study and is often referred to as desk study, it is aptly named secondary because it is concerned with analysing data for the second time (Sarantakos, 2005). Unlike secondary which is predetermined and dated, primary data compilation, also known as Fieldwork entails the collection of current up-to-date information directly from the source, first hand, which can be of a very specific nature. Research design Although various assessments of the planning system (both the NPPF and the old system) have been undertaken previously, there is limited research into the validity of the arguments presented by the Coalition government that demonstrates that the benefits of the NPPF will outweigh the costs of introducing a new system. To this end, the methodologies used within the previous studies were considered as appropriate templates, however, two research design methods were considered from which one was chosen: The first method considered was the analysis of data from local planning authorites, this method was deemed to be impractical as it was anticipated that obtaining actual data pertaining to major developments that could be used for case studies to assess the impact of the NPPF from local planning authorites first hand would be extremely difficult. Additionally in order to carry out the assessment thoroughly, the development would have to be assessed using both planning systems, only then would the benfits of the new system (if any) become apparent. The second method that was considered was the analysis of secondary data sources, in meeting the research objectives, the analysis of secondary data sources was deemed to be the most appropriate method of conducting the research required for this dissertation. The methodology ensured that the main points raised by the governemnt that supported the NPPF were discussed and critically analysed and also allowed any information that opposed or contradicted the governments views to be presented. Literature Review Sustainable Development National planning policy issued by central government sets out guidance to councils, applicants for planning permission and other users of the planning system, about the delivery of sustainable development through the planning system. Planning should help to contribute to the achievement of sustainable development, securing net gains against the economic, environmental and social elements of sustainable development. The NPPF must set a clear framework for what development plans should contain and to this end the Localism Bill should be amended to ensure that sustainable development is at the heart of the planning system. Given the importance of the definition of sustainable development, we believe that the way in which it is expressed should be the subject of Parliamentary scrutiny, which would give the resulting definition greater weight than a policy requirement. We attach a draft amendment to the Localism Bill that would achieve this. (NPPF Impact Assessment) If this type of definition is not in statute then the NPPF will have to provide a clear focus for those involved in planning, drawing a distinction between how the term sustainable should be interpreted and evidenced in the development plan process and how it should apply when making determinations on applications. This is necessary due to the fact that development involves significant fixed costs that must be paid upfront and therefore it would extremely beneficial if the planning system could help to reduce or limit this level of uncertainty. Furthermore, planning decisions can generate large sums of money for those gaining planning permission to build. For both these reasons it is imperative that decision making is transparent and governed by a clear and concise set of rules. The previous system was so complex that it did not meet these criteria. The NPPF achieves this by vastly simplifying the rules and by introducing a presumption in favour of sustainable development. Local bureaucrats and politicians will no longer get to say yes or no to development on a case-by-case basis. Instead the presumption means that they have to say yes to things that are consistent with their local plan, however, it must be noted that the presumption does not apply where the adverse impacts of development would significantly and demonstrably outweigh the benefits. Many other countries successfully run systems that are (at least) this permissive, but it is less clear that this principle can be brought in immediately, given that many local ar eas do not have up-to-date local plans. The NPPF will need to make the balancing exercise clear because there will be some cases where there is an unavoidable trade-off between local and national interests, for example, the government wishes to increase housing supply in England and improve the strategic infrastructure within the UK, these are both national priorities that affect specific local communities. Another reason why the NPPF will need to make the balancing exercise clear is because all too often, the limb of sustainable development that relates to the meeting of basic human needs (and in some case human rights) is sacrificed because of environmental concerns. By setting out a presumption in favour of sustainable development as a central feature in the NPPF, it places more requirements on the council to be proactive in identifying and addressing the need for sustainable development. Of course there will be costs associated with reform, however, the precise impacts of the policies will vary by location and are dependent on how local communities respond to the changes outlined in the NPPF. Further, given the inherent uncertainty in the housing market, capital markets and wider economy, it is difficult to isolate the impact of the changes proposed here from those wider macro-economic factors. Some of the benefits that will come from this presumption are reduced delays and uncertainty because where applications accord with the framework, there is likely to be some kind of impact on the speed with which decisions are made. As a result with more up to date plans adopted, the speed of obtaining planning permission (and therefore completing sustainable development) should be reduced. Even where up-to-date plans have not been adopted, the Framework provides a clear policy framework for investors and development control decisions, so that the benefits of reducing delays and uncertainty may to some extent be realised even before up-to-date, compliant plans are adopted by local authorities. However, even modest improvements in scheme delivery times as a result of the certainty provided by up-to-date plans could produce significant effects in terms of the efficiency by which those plans are delivered and substantial benefits to society as a result of development taking place sooner. There are other benefits associated with reduced holding costs land and other assets through the development management process; and land banks required by the uncertainty of development control and for sites that were rejected. For example, Ball (2010) notes that there are substantial holding costs associated with land banks required by the uncertainty of development control and for sites that were rejected. This could push financing costs from  £1bn to over  £2bn. Social impacts of Old System This section will aim to present a framework for thinking about the costs and benefits of the land use planning system. It will seek to outline how planning affects the wellbeing whilst summarising the evidence on the existence and relative importance. To some extent, the planning system exists primarily to improve the wellbeing of humans and is achieved through the development and implementation of policies that influence land use. As with many markets, the existence of market failures departures from ideal market conditions which include perfect competition and fully informed participants), and concerns over the distributional effects of unregulated land markets, provide the rationale for the planning system, or to put the argument another way, create the opportunity for government or collective action to improve outcomes in terms of wellbeing. The main policy instrument used by the English planning system to achieve this goal is regulation of the supply of land available for different uses. Broadly speaking, this regulation gives the planning system the ability to control where development can occur, how much of it there can be and what kinds of development there are although the powers of the system are asymmetric in the sense that planning can prevent but NOT ensure development. Another way in which planning can impact upon wellbeing is through economical means. Economists tend to think of wellbeing as depending on the consumption of goods, where the definition of goods extends well beyond things which can be purchased from retailers. A good is anything that contributes, positively or negatively, to human wellbeing, ranging from simple goods like an apple to the feeling of pleasure derived from knowing about the existence of a national park one may never visit. Planning can influence the availability and price of many types of goods, including through reducing the amount of some things which lower wellbeing. (Inexpensive Progress) Goods can be classified to their characteristics: externalities which can be positive (a pleasan

The issues facing corporate social responsibility

The issues facing corporate social responsibility Corporate Social Responsibility is a universal concept that represents the good, desirable business behaviour. It transmit to what extent it is judge morally or ethically good for CSR. Corporate Social Responsibility is a standard of corporate behaviour which is socially broad in its behaviour(Carroll,1999).Corporate Social Responsibility is also define as the company`s Voluntary/discretionary relationship with its societal and community stakeholders(Woddock,2004).In other words Corporate Social Responsibility is a commitment to improve social well being through proper judgment of business practices and contribution of corporate resources(Nanc Lee and Philip Kotler, 2005). Introduction: Its is a concept where organisations consider the interests of the society by having the knowledge and responsibility of the force of their activities on customers, employees, shareholders, communities and the environment in all aspects of their operations(D Wood, 1991). This requirement is seen to extend beyond the legal responsibility to comply with legislation and sees organizations freely taking more steps to enhance the quality of life for their employees and their families on the other side they are also doing community and society work in large scale. Growth and Analysis of Corporate Social Responsibility : Business ethics is that form of Applied ethics that examines the ethical progress and principles of any business that can arise unfortunately in a business. In this 21st century businesses are getting more and more advance as by adapting the Corporate Social Responsibility in their business and its is increasing day by day hence providing more ethical businesses processes. All together, more force is applied on industries for bringing improvement in there business ethics through there new public laws (e.g Higher road tax for vehicles that produces higher-emission on roads). Business ethics has both normative and descriptive effect. As a commercial practice and a career specialization, the field is primarily normative. In academia descriptive approaches are also taken. The Business progress and work done shows range and quantity of business ethical issues describes the ways in which business is professed to be at non positive value with non-economic social principles. For Example : Now a days a lot of commercial and non commercial websites rely on commitment for promoting non-economical social principles under the range of headings like ethics codes, social responsibility charters. In some cases organisation and corporations again consider there main values and principles in the view of business ethical considerations. e.g BP`s beyond petroleum environment angle.Corporations reconsider their core values in view of business ethical considerations like BPs beyond petroleum environmental angle. Corporate Social Responsibility become common in 1970s but is was really condensed. Marks Spencer is also using Corporate Social Responsibility in the community with the help of building a trade network with the community by providing sold fair pricing in purchases. Corporate Social Responsibility Risk in Implementing : Risk management is the main element of any business that involves risk strategies. Reputations that take years to build up can be washed out in hours through activities such as fraud scandals activities. These occurrences can also draw unwanted attention from governments, courts etc. Developing a pure culture of doing the correct thing at the right time in the corporation can limit these risks. Difference Between Brand : In fully jam-packed marketplaces companies do there best for a unique selling objective which separate them from competitive minds. Corporate Social Responsibility can play a vital role in developing consumer satisfaction based on their ethical values( Paluszek, John (April 6-7,2005). Some big brands like The Body Shop and American Apparel (Dr. Tantillo`s Marketing Doctor Blog, March 28 2008) have build on ethical values. Service organisations can also take benefit from developing there reputation for there honour and best practice, so all the businesses have to have responsible for their environment. Corporate Social Responsibility Effects Negative Effects of Corporate Social Responsibility: Corporate social responsibility (CSR) or commercial citizenship entails companies behaving in a socially liable manner, and dealing with other business corporation which also do the same . As the public sector and businesses are getting aware of Corporate Social Responsibility CSR, they take care of taking corporate social responsibility into consideration when planning for future out comes to become a socially responsible, otherwise the business has to face wrong feedback in the shape of company getting effected . Effects of Corporate Social Responsibility on Public : Companies that are appeared to be socially responsible by showing environment saving or environmental sustainability on the same side doing immoral , illegal socially irresponsible activity in a terrific message for the stake holders and the consumers and investors. This type of activity effect the credibility and image of the company and damage its image in the market. Bad Effects of Corporate Social Responsibility: Corporate social responsibility (CSR) or commercial citizenship entails companies behaving in a socially liable manner, and dealing with other business corporation which also do the same . As the public sector and businesses are getting aware of Corporate Social Responsibility, they take care of taking corporate social responsibility into consideration when planning for future out comes to become a socially responsible, otherwise the business has to face wrong feedback in the shape of company getting effected . Negative Effects of Corporate Social Responsibility on Publicity : Companies that are appeared to be socially responsible by showing environment saving or environmental sustainability on the same side doing immoral , illegal socially irresponsible activity in a terrific message for the stake holders and the consumers and investors. This type of activity effect the credibility and image of the company and damage its image in the market. For Example: Bad implementation of Corporate Social Responsibility can ruin the image of the company like Enron the Texan energy company. Its a natural gas company, in the year 2001 it got collapsed under a huge debt as at previously it was the largest accounting firm. Enron was the best at corporate patronage and has given in millions in charity to different charity organizations and also won awards for its corporate social responsibility work, but in year 2001 Enron got collapsed miserably because of bad debt and the main person responsible for this cause who made this giant fraud was Jeffrey Skilling and he got jailed for 24 years for this .The articles about Enron stated the backlash for its activity(Adam Lashinsky, New York Times, November 2001). Legal Troubles Lead by Bad Corporate Social Responsibility: Companies and businesses that are involve in wrong irresponsible social activities also pay a high price for its activities. The best example for this is the Exxon Valdez tanker incident in Prince William Sound, near the coast of Alaska on March 24 1989 is the most memorable incident in corporate social responsibility, as this incident had created a bad image of the company by spilling 11 million gallons of crude oil in Prince William Sound and damaging the wildlife and fishing industry as a result Exxon Valdez has to pay $4.84 billion for clearing them selves from this Scandal( National Oceanic and Atmospheric Administration (NOAA, March 24 1989) Long Term Effects of Wrong CSR on Brand and Its Reputation Building a brand is a long term effort which takes years to build up but by a single mistake done my wrong corporate social responsibility strategy can ruin companies reputation its image, it can never be able to shake off the ill effects bad corporate social responsibility that has on the brand and reputation. The report developed on corporate social responsibility by Tsinghua University indicates that in the Fast Moving Consumer Goods (FMCG) describes that after taking interviews form 68% of the consumers said that they will not buy products of those companies who has bad corporate social responsibility performance. This practice is also same in automotive companies with 62.9% of costumers saying that they will not buy automobiles from companies with bad CSR performance(Tsinghua University). As there is a relationship between Corporate Social Responsibility performance in the eyes of consumers and the effect it has on the strength of a company`s brand that it will do little good to the company then, to hurt its already build brand with poor choice in corporate social responsibility Risk in implementing Corporate Social Responsibility : Managing risk is the main part of many corporate strategies. Reputations that take decades to build up can be cleaned out in hours through incidents such as corruption scandals or environmental activities. These occurrences can also draw unwanted attention from regulators, governments, courts etc. Building a genuine culture of doing the right thing within a corporation can offset these risks(Kytle Beth, Paramveer Singh, 2005, Corporate Social Responsibility as Risk Management A Model for Multinationals). Corporate Social Responsibility from a Business Point of view : Its is very obvious that in Businesses that are running today have Corporate Social Responsibility is tangled in many multinational organizations planning process. The reasons that work behind social responsibility towards human environmental responsibilities is still unknown as weather they are based on genuine interest or on hidden motives. Organizations are basically entities that are developing and manufacturing products to make profits to gratify there shareholders (Prof Malloy 1959). As Milton Friedman believes, there is no place for Social responsibility as a business function. However a business still comprises people those posses both the humanistic and naturalistic view points. The humanistic view is that a deteriorating environment and planet is of no relevance in sustaining human life let alone a business. The naturalistic view is where we draw the line between exploiting our natural resources and destroying our fauna and flora for the sake of profiteering and sustainability (Grace and Cohen 2005,144). The need to create an ideal scenario that is praetor efficient may be the main reasons such mediators are there to adjudicate. Influence from the population, government and competitors are possible forces that can destabilize an organization should its motives or unethical processes become clear. Legal structures in place, are created to ensure international borders are not left exposed to multimillion dollar organizations self interest. Stringent laws and penalties are governed by legal bodies such as the International Court of Justice that are capable of sanctioning non abiding organizations (ICJ 2007). CSR has been an issue of some debate. There are some people who claim that Corporate Social Responsibility cherry-picks the good activities a company is involved with and ignores the others, thus greenwashing their image as a socially or environmentally responsible company. There are some other people who argue that it inhibits free markets. Borderline Organization Motive : CSR will attribute other business motives, which the companies would dispute. For example, some believe that CSR programmes are often undertaken in an effort to distract the public from the ethical questions posed by their core operations. Some that have been accused of this motivation include British American Tobacco (BAT),(Friends of the Earth, 2005) which produces major CSR reports and the petroleum giant BP which is well known for its high achievements in advertising profile advertising promotion on environmental awareness as part of it operations. Opponent who believe that CSR is self interested: The dispute is that the reason corporations put in place social projects is for the commercial benefit they see in raising their reputation with the public or with government. They suggest a number of reasons why self-interested corporations, solely seeking to maximize profits are unable to advance the interests of society as a whole. They would point to examples where companies have spent a lot of time promoting CSR policies and commitment to Sustainable Development on the one hand, whilst damaging revelations about business practices emerge on the other. For example the McDonalds Corporation has been criticized by CSR campaigners for unethical business practices, and was the subject of a decision by Justice Roger Bell in the McLibel case (which upheld some of these claims, regarding mistreatment of workers, misleading advertising, and unnecessary cruelty to animals). Similarly Shell has a much publicized CSR policy and was a pioneer in triple bottom line reporting, but was involved in 2004(Shell, 2004) in a scandal over the misreporting of its oil reserves which seriously damaged its reputation and led to charges of hypocrisy. Since this has happened the Shell Foundation has become involved in many projects across the world, including a partnership with Marks and Spencer (UK) in three flower and fruit growing communities across Africa. These arguments usually suggest that stronger governments and international laws rather than intentional measures are necessary to ensure that companies behave in a socially responsible manner. Other views from this perspective include: Corporations really care little for the welfare of workers or the environment, and given the opportunity will move production to sweatshops in less well regulated countries. Companies do not pay the full costs of their impact. For example the costs of cleaning pollution often fall on society in general. As a result profits of corporations are enhanced at the expense of social or ecological welfare. Benefits of Corporate Social Responsibility: Social responsibility of a business refers to what the business does, over and above the statutory requirement, for the benefit of the society. The term corporate citizenship is also commonly used to refer to the moral obligations of the business to the society. This implies that just as individuals, corporates are also integral part of the society and their behaviour shall be guided by certain social norms. The operations of business enterprises affect a wide spectrum. The resources they make use of are limited to those of the proprietors and the impact of their operations is felt also by many a people who are in no way connected with the enterprise. Benefit of Corporate Social Responsibility in Businesses: If the corporation or business want to be socially responsible it is not necessary that good business tactics make the business good in its practices. CSR has some effects that directly relates to economics of the company, they are customers, public relations, shareholders and employees. If it is applied into the business plan, Corporate Social Responsibility has some benefit which relates to companies. Getting the right to operate by stakeholders: Some industries like mining industries requires a licence to operate because of some allegations of environmental factors that are to be get by certain authorities and as well as from the community, because there operation can effect the community near by .If this requirement is not fulfilled then they have to face some concequences in operating the industry. Brand value and its reputation: Business values are important company`s social, ethical and environmental performance because of its globalization, mobility and advancement in customers and suppliers ideas in the competitive market, to develop themselves to compete with the competitors, by keeping in mind that Brand name is also growing and getting importance, as the main worth of any company is its brand name . Enhanced efficiency in Operations: Corporate Social Responsibility plays a vital role in corporate sector with result in enhancing the efficiency in the operations of the company, e.g improving the efficiency in energy and natural resources, reducing the waste like proper handling of waste materials. Better recruitment improves the business and its life style, that will result in less absentees from office and increase the employees performance which result in company`s saving for example companies that provide relaxing and free from stress environment to its employees will result in employee performance enhancement and increase in production line. There is a study conducted by some of the large employers (Medstat Group, American Productivity and quality Center, 2009) got and idea that if health services can be provided to employees of the company then their productivity and efficiency will increase towards that company and will decrease the amount employees getting absentees from work and production. Customer Satisfaction and Sales: A research was done on corporate social responsibility regarding sale and customer satisfaction done by Millennium Poll(Millennium Poll, Dec 1999)that it interviewed approx 25000 people from near 23 countries which want to contribute to the society rather than only making profits by business have to first impress in need and wants of the customers by giving them quality, price, taste, and appearance and availability of their required product or services. To Attract and Preserve the quality of Employees performance: A research done by a UK consulting firm Stanton Marris (Stanton Marris, research) from top most employees of 24 well known companies shows that employers status and reputation is very important when an individual accepts a job offer, and nearly six percent of employees suggest that company`s commitment is more important while looking for job in any field as a skill worker these are the essential part of job search. Market and product development with corporate social responsibility: Cooperation with the help of local communities coutures products and services in the local markets. Like IBM Cooperation its a giant in its field, I had partnership with the community which produced six new products for the market and got nearly 15 applications for patent in year 2000(IBM Corporation, 2000). CSR as a conflict between Shareholders: In Corporate social Responsibility there are two type of share holders one is insiders who are connected with the firm and completely rely on firm`s conditions and the other type of share holders are institutions or small investors which are not connected or rely on any other party. Affiliated owners are those who`s identity and reputation is related and linked with the firm, while on the other hand non affiliated owners are those who hold the shares of the firm but their holding did not effect the portfolio and also not to the firm. If the benefits are considered then insiders affiliated shareholders gain a great benefit from the firm high corporate social responsibility, they bear the cost from being associated with for and shown to be irresponsible. Insider group consist of two major subgroups that are managers and non managers. It is very difficult to understand that which group will gain more by having socially responsible firm, but it is said that both the insider groups care for the firms rating and performance. For example, consider the following three individuals: Steven Jobs, the CEO of Apple Computer, Warren Buffet, a large blockholder and a director of The Coca-Cola Company, and Roy Disney, a director of The Walt Disney Company. We argue first that all three of these individuals (Jobs = a manager; Buffet and Disney =non-managers) are strongly affiliated with their corresponding firm, and further, that these individuals should gain from the fact that their firms have a high CSR rating more than a 5 diversified shareholder such as Fidelity, whose reputation is not affected by the social rating of one single firm in its portfolio. In what follows, we explore how this potential conflict may be affected by different attributes of the firm, namely, a firms ownership and capital structure. In addition, we discuss how free cash flow and other governance issues may affect the conflict. Corporate Social Responsibility Examples: BG INDIA LTD Natural gas is becoming the fuel of choice in a world increasingly concerned with the environmental impact of its energy consumption and India is no exception. Demand for natural gas in India is expected to more than double over the next two decades, rising to 13,700 million standard cubic feet per day (mmscfd) by 2025 With its natural gas industry expertise, BG India is well placed to make a significant contribution to the countrys future energy needs. 1995: Formation of Mahanagar Gas Ltd: joint venture with the Gas Authority of India Ltd (GAIL) 1997 : BG acquires majority interest in Gujarat Gas Company Limited 2000 : GGCL commissions 73 km Hazira-Ankleshwar transmission pipeline 2002 : BG acquires 30% interest in Panna, Mukta and Tapti fields BG Indias exploration and production assets include a 30 per cent interest in the Taptigas field and the Panna/Mukta oil and gas fields. Significant investment is planned forfurther development in the fields. BG India has a 65.12 per cent controlling stake in Gujarat Gas Company Limited, which supplies natural gas to the cities of Ankleshwar, Bharuch and Surat in south Gujarat. BGIndia also has a 49.75 per cent stake in Mahanagar Gas Limited, which is developing anatural gas distribution system in Mumbai. Both companies deliver piped natural gas todomestic, commercial and industrial customers as well as compressed natural gas (CNG)for natural gas vehicles. BG India is part of BG Group, a leading international energy company that has expertise across the spectrum of the natural gas chain. India is one of BG Groups six core geographic areas of operation. BG India is responsible for managing and developing the upstream and downstream interests of the Group in the country. BG India has been patron of St Teresas Special School, Santa Cruz, which is for differently challenged children. The company provides support for training materials. According to the information provided by the administration people at St Teresas Special School, BG India provided financial support to the school once and that was almost two years ago. Since then, there has been no contact regarding this subject on their part. When asked about the policies to approach the company for donations and other voluntary forms of support, the staff member informed us that the company delays the matter for a couple of months every time they do so. The company claims that Corporate Responsibility (CR) remains a top priority at BG India, based on a recognition that the company has a duty to act responsibly both towards its employees and the wider community in which it operates. BG India mainly contributes to society in several ways: delivering gas to markets; providing energy and infrastructure to support development; creating and sustaining jobs in local economies; and through taxes and duties paid. These benefits are enhanced by the companys CR strategy, which not only ensures that it behaves in a socially responsible manner, but also makes a positive and meaningful contribution to community development. Tata Tea Tata Tea has launched a unique Presently Tata Tea is running its campaign on motivating Indians to vote in elections. It has launched a website to help voters in registering them into voter list Dr. Reddys Foundation This foundation is Founded by Dr. K Anji Reddy in 1996 and it is involved in promoting PPP models connecting life, learning and livelihood and it defines the real causes of poverty improvement. It helps to empower people to support there livelihoods and responding to the society.Dr. Reddys is one pharmaceutical company that has evolved from a social initiation backdrop into a corporate giant. CSR rating agency Karmayoga states that Dr. Reddys Lupin Laboratories are the only two pharmaceutical companies that are making genuine efforts for the society. The company continuously tries to meet societys expectations by developing innovative medicines that enable people to live longer and healthier lives . To facilitate policy development, implementation and communication, a cross-functional team was established at the beginning of 2002 to ensure a comprehensive and coordinated approach. The team is made up of representatives from the key business areas who ensure that policies are in place and mechanisms exist for their implementation and monitoring. They also contribute to reporting progress through this report and in other ways, for example through conference presentations and on companys website. CONCLUSION A business with fewer stakeholders to satisfy, their greatest concern appears to be their customers and their own ability to satisfy the demand for products effectively. Businesses are demonstrating that well managed corporate responsibility actually supports business objectives, especially amongst large corporate where improved compliance, reputation and relationships has been shown to increase shareholder value and profitability. For privately held businesses, the pressure to act can stem from the demands of the supply chain, with large multinationals increasingly demanding that suppliers conform to ethical business practices.Incorporating corporate responsibility into a businesss core strategy can also enhance its attractiveness as an employer.

Computers and History :: Technology Computer Essays

Computers and History The digital world of today can be understood as a product of late-Victorian construction of the machinery of information organization combined with Modernist visual forms. People living in a civilized country today live in a digital world. The children of today cannot imagine a time when computers were not widespread. Since computers have become essential for many tasks that we complete everyday, from shopping for groceries to communicating with friends and family, these kids can only picture how everything worked before the advent of the computer. This digital world is best represented by the World Wide Web, one of the most widely used applications of computers by many people. True, computers have many, many more uses than simply that of an interface to the internet. Countless people play a myriad of computer games, some write programs, and scores more use these programs, be they a student typing a paper with Microsoft Word or a pilot switching on an autopilot program after takeoff. With every passing day, however, more and more people receive access to the internet. The evolution of the World Wide Web is what the past decade will be remembered for in terms of computers. Today, the World Wide Web is made up of billions of web sites, each different in some way from the others. Where most of these sites cannot differ, however, is that, in order for them to make some kind of an impact on the user, and therefore have a point to existing, they must make use of some sort of visual (sites with pure audio are the obvious exception to this rule). The World Wide Web organizes these different Modernist visual forms in a format which is completely new. According to Dr. Simon Cook, â€Å"In the nineteenth century a premium was first set upon the development of technologies of memory.†[1] Cook goes on to elaborate, saying that as the nineteenth century came to a close, new forms of information organization, such as laboratories, photographs, and the cinema, came to replace older, less streamlined versions of organization, such as museums and the natural history cabinet. This progression has continued to this day, as the World Wide Web represents the newest form of information organization. But what kind of information does the World Wide Web organize? Most fundamentally, of course, text is stored on the web pages, which transforms it into hypertext.

Populism and Progressivism in America Essay -- Populist Party Progress

Populism and Progressivism in America I. The Populist Party A. Background: What changes were taking place in agriculture in the U.S. between 1870 and 1900? 1. Mechanization- machine were replacing people and animals of doing agricultural. Tractors being developed produced right after civil war. Problems: need money to own tractors, banks load money to farmer, interest. Upkeep and maintain it to keep tractors running. Money to paid mechanic Added to the financial risk of farming, already gambling on soil and weather and crops. 2. Opening of new agricultural lands (West) - more and more land offered to people, land needed to be develop. Farmer could maintain more land than before because of technology. Problem: crops price were falling, land rush to make up for money lost on crops and to pay loans. High interests rate from bank. Huge drought in the Midwest, many farmers lost their farm, being taken over by banks (1886). More debt to get their way out of debt. 3. Growth of specialization in farm products – didn’t diverse crops, only produced one crop. 4. Changing character of markets for agricultural goods – shipped produce overseas (international market) 1860- 1900 agricultural produces become 75% of US exports. RR owner made profits off farmer. Farmer didn’t benefit much. 1880, market for farmer starts to fall apart. More produce than demand. Farm produces price fall, too much produce worldwide. B. The â€Å"Agrarian Myth† and the Grange (the farming myth) - Jefferson believe independence farmer was the foundation of Americans society. Farmer discovered they were at mercy at banks and government because they were losing money. Grange- first farmer organization formed in the 1867 in response to problems farmer felt, clubs for farmer to establish connection with other farmer. Hang out and drank and shared ideas. Promoted railroad regulation. COOP- cooperative, way for farmer to try and save their money together and avoid using railroad. Getting rid of middle man and railroad so farmer would have a place to store their crops without paying railroad. Sold equipment at a lower price, and established their owned banks. Social Group. C. Farmers’ Alliances (South and Midwest) replace the Grange movement because the grange fallen apart since it wasn’t well organize. Similar to Grange, offered s... ...to vote. Reason why woman should get right to vote changed during this period. Woman equal to man, or woman have a better insight in homes. 1920, 19th amendments woman right to vote. 3. Social settlement movement: Jane Addams hull house, working immigrant in Chicago, place for immigrant to come and be educated about America. A new way to help immigrant. Lived among these immigrant, attracted many other young Americans woman. Setup nursery, playground, saving bank and club for immigrant woman. 1919 established Social Work as a profession. 4. Labor reform and socialism – a lot of labor union fighting for better working condition. Child labor- limitation on hour’s children can work. Workman confiscation- get money if injure on job. Limitation woman work hours. 1911 in NYC fire broke out, no escape because owner locked them in. 146 die because they jumped out of the window. Socialism should control the profit, control own labor, no one on top. C. Progressivism in Politics -Theodore Roosevelt (republican) didn’t like monopoly became president in 1901 â€Å"Bull Moose† Party to reform society. -Woodrow Wilson 1912 ran for president and won beat out Teddy Roosevelt.

Parallels between Scottsboro and Maycomb Essay

To Kill a Mockingbird, a classic novel written by Harper Lee, is focused on racism that takes place in Maycomb, Alabama during the 1930s, where African Americans were segregated by white men. Harper Lee said that the Scottsboro trial, which was a trial that started because of discrimination, inspired her on writing To Kill a Mockingbird. Despite the differences between the Scottsboro Boys and To Kill a Mockingbird, both of them had an impact on the racial implications and laws of the south. The Scottsboro Trials was a sad tragedy that took place in Alabama during the 1930s. While nine black youth, ages from 13 to 21, were on a train heading to Memphis, Tennessee to find a job, a fight between the nine black youths and a group of white men started. After the white men were kicked out of the train, they reported what had happened to a stationmaster, and the station master stopped the train at a town called Paint Rock. After the train stopped, a group of policed jumped on the train and arrested the nine black youths. When they are caught on the train, two white women, dressed in men’s clothes, were found hiding on the train. Then the two white women accused the nine black youths raping them without any evidence. Because raping in 1930s in the Deep South was a big crime, so many trials started. At the end, every one of the Scottsboro Boys were sentenced to death except for the youngest one, Roy Wright, who was 13 years old. The reason why the jurors did not sentence him to death is because of his age. Although he was not sentenced to death, he was still sentenced for spending his life time in jail (The Scottsboro Case (1931)) (Lanset). Maycomb, Alabama is the main setting that the book, To Kill a Mockingbird, took place. Maycomb and the Scottsboro Trials are similar because they both relate to the discrimination between African Americans and white men. It was Tom Robinson, who was accused of rape by a white woman, just as the Scottsboro Boys was, and he was sentenced guilty by all-white juries even though he did nothing wrong. Although he wasn’t sentenced to death, he was still killed by jail guards who shot seventeen bullets at him just because he tried to escape. To Kill a Mockingbird and the Scottsboro Boys are similar because Harper Lee based her story on the Scottsboro Trials. The first case took place during April 1931, and it was taken to the juries around three pm. For less than two hours, the juries announced the verdict, death penalty; after the crows outside heard it, they yelled of approval. Also, the juries also warned people who were in the courthouse that there must be no demonstration staged after the verdict, so the people in the courtroom just applauded, while people outside cheered wildly. The second trial that was held on April 8th, for eighteen-year-old Haywood Patterson. Then the jury announced a verdict of death penalty within three hours. The third case was tried with five boys; Olin Montgomery, who was seventeen and nearly blind, Andy Wright (18 years old), Eugene Williams (17 years old), Willie Robeson (17 years old), and Ozie Powell, who was 16 years old. During this trial, Willie RObeson was suffering from a bad venereal disease, so it was pretty much impossible to rape somebody with that disease. However, the case went to the jury at four pm, and next morning, the verdict was still a death penalty. During the trials, Governor Benjamin Miller even sent the Alabama National Guard to Scottsboro to prevent a death sentence, but at the end, eight of the Scottsboro Boys were still sentenced to death, except for the youngest one, Roy Wright. Although Roy Wright wasn’t sentenced to death, he was still sentenced to be in jail for his whole life (Linder) (Salter). All the trials of Scottsboro started pretty much because of discrimination. On June 22, 1933, Jude James Horton was convinced that Victoria Price was lying because all her stories were inconsistent; also, she had no witnesses and medical evidences for her claims too. Another person, Dr. Lynch, who asked to talk to Horton privately, said that the girls were lying too. As a result, Judge Horton took his verdict of death penalty back, and announced that there will be a new trial. Attorney General Knight also promised that there would be evidences for Victoria Price’s rape story; Orville Gilley, a white boy on the train agreed to testify for the prosecution. William Callahan, a judge whose age is about 75, was going to participate in Haywood Patterson’s next trial on November 1933. During the trial, Judge Callahan cut off all the questions about Victoria Price’s chastity, character, and reputation. Also, when Leibowtiz queried Price about her probability of having sex with someone other than a Scottsboro Boy, Judge Callahan stopped him. He did these because he wanted to debunk this event off the American’s newspaper. Similarly to the Scottsboro trials, Tom Robinson’s trial in To Kill a Mockingbird also started because of discrimination. Mayella wanted to protect her dad, so she accused Tom, an African American, of raping her. She accused a black guy because she knew that in a fight, white men always win (Linder). The Scottsboro Trials incident had impacted the community’s racial climate and the ideologies during the 1930s. Firstly, it had forced the country to look back to their racial practices although white men disliked black men. Secondly, the African Americans changed from republicans to democratic community. Thirdly, the Scottsboro Trials made black men realize how badly the white men were treating them. For example, racial practices and how they were looked upon by law. Lastly, it also changed the way the legal system of the United States is viewed. Because of the Scottsboro Boys, the African Americans learned to fight for their rights†¦ (Ross) (Scottsboro Boys Hist2081) The discrimination between African Americans and white men was the reason why the Scottsboro Trials and the trial in To Kill a Mocking happened. Although black men lost in their trials, they later realize their power, and started to fight for their rights. The Scottsboro Trial is an event that impacted the whole world, especially America, making them realize several things they had done wrong, and to never repeat it again.

In this play, suicide is an act forbidden by religion Essay

â€Å"To be, or not to be† cries a torn Hamlet in Shakespeare’s tragedy, Hamlet. This is not the first time that Hamlet reflects upon his existence and thinks about committing suicide. In this play, suicide is an act forbidden by religion and society that one may take into consideration only after stricken with unbearable grief. In Hamlet’s case, he is stuck between living a horrible life that may not seem worth living, and taking his own life to end the cruelty of it, which he claims he would if God had not made it forbidden. Subsequently, Hamlet fuels his fire to live and not follow the path of suicide by remembering his duty as a person, which for him is to avenge his murdered father before it is too late. Before we can understand Hamlet’s popular predicament to be or not to be as a whole, we must make sure that we define the concepts that are key in his situation to place ourselves in Hamlet’s depressing shoes. For one, suicide is a broad, varying act that has different meanings to different people in different times. For the people of Hamlet’s setting, it was an atrocious, intentional act that only the horrid sinners would commit against the almighty Biblical God. Even after death, the people still looked down upon the dead that did not pass naturally into the afterlife by holding a funeral that only genocidal dictator would be worthy of; one that involved throwing rubble into the pit of the dead instead of pious flowers and ornaments. Also, though, what must be considered is the situation a person might be in. For example, if you live a life that involves lying in a dreadful hospital bed with very little consciousness and no sense of elation, one might argue, from a Christian viewpoint, that it is not immoral to kill yourself. Whether or not someone believes in a supreme being, one generally has morals. Morals are a set of rules or schemas that people follow and live by which they create, edit, and alter throughout their lives. In Hamlet, we see that almost everyone holds a heavy, negative view against suicide. The play leads us to think that suicide is something that is unnatural and undeniably immoral. When Ophelia dies, many people believed it was suicide, while others assumed it was an accidental death (Act IV, scene vii). Depending upon which side they took, their culminating feelings towards Ophelia was created based on their initial assumptions. The gravediggers or clowns that spoke during Ophelia’s funeral procession question whether she will receive a proper, Christian burial, or if she will be treated like a bag of bones and skin, essentially, and be buried in an unfavorable fashion. Though the situation pointed towards suicide, Ophelia received a funeral that was Christianesque mainly because of her royal blood (Act V, scene i). This specific example from the play shows us how immoral suicide, to the people of the play, really was. Where do the roots of morals lie? The answer exists in religion. The characters of Hamlet all consider religion and the laws of it to be of utmost importance. In Hamlet, Christianity is the only religion mentioned and is followed by practically everyone. Considering most people were very religious, we can infer that they followed the rules very closely and criticized those that did not, even if it was they. In one of Hamlet’s soliloquies, we learn that one of the few things preventing Hamlet from ending his miserable life is the commandment of God. â€Å"Or that the Everlasting had not fix’d His canon ‘gainst self-slaughter!† If it were not against the will of God, Hamlet would have considered suicide even more and maybe even committed the treacherous act. Christianity condemns suicide (Act I, scene ii). The people of the play follow Christianity rigorously. Therefore, the people of the play look down upon suicide mainly because of their religious views.