Corporate Tax Basics

Corporate Tax Basics Many people throughout history have uttered the saying ‘Nothing is certain but death and taxes’, with the first recorded attribution often given to Daniel Defoe. This fatalistic idiom is quite good in highlighting the inevitability of taxes and how it is crucial individuals and businesses know as much as possible about specific tax codes to secure their finances.For businesses, one of the most important taxes to understand is the corporate tax. This guide will help you understand the basics of corporate tax, as well as explain a bit about how the tax is imposed in different countries. © Shutterstock.com | Creativa ImagesIn this article, you will learn 1) what corporate tax is, 2) what is taxed under corporate tax, 3) whether there are tax deductions available for corporations, 4) filing tax returns, and 5) corporate tax in different countries.WHAT IS CORPORATE TAX?Corporate tax is a country specific tax, often known as either corporation tax or company tax. It is a levy placed on the income of the firm, with different rates often in place for different levels of income.You’ll often see a corporate tax imposed on the income or the capital of the corporation. This could, for example, be the profit the company makes after operating costs.As mentioned above, each country often sets its own corporate tax rates and the tax is generally imposed on corporations that do business in the country. The rates across the world can vary greatly.The definition of a corporationIn order to understand corporate tax, you’ll also need to understand the definition of corporation. I n general, corporation is a legal entity, which is separate from the owners. Corporations have rights and responsibilities, just like an individual does.Some of these rights and responsibilities include the right to create contracts, to borrow as well as loan money, to hire employees, to own assets and the legal right to be sued and to sue. Among these responsibilities is the necessity to pay tax.Corporations are set up by individuals and there are different types of corporations. While a corporation isn’t required to be a for-profit corporation, most corporations are set up with the aim of creating profit and returns for shareholders. The history of corporate tax developmentThe history of taxation is almost as old as the human society. Ancient civilisations used the basic principles of taxation thousands of years ago. In fact, the earliest known tax records date to six thousand years B.C., to the region of the modern day Iraq.Different societies used their own tax policies and di fferent systems began developing. Taxation also ended up causing trouble between different factions and later nations.When it comes to corporations, the income was typically taxed similar to income tax of individuals. People simply paid taxes on the money they made and businesses often had to pay tax on goods.As businesses and the law and regulations around them became more sophisticated, the focus on fine-tuning the way corporate income is taxed became a bigger issue. While each country has different corporate tax basics, many have used the similar model honed in the US and the UK.The US was known for its limited taxation, with the first federal income tax being enacted in 1861. After a long debate and changes in legislation, the Congress enacted an excise tax on corporations in 1909. The corporate tax, along with the rates, has been evolving ever since.In the UK, corporations were subject to income tax on the profits, similarly to individuals. It wasn’t until 1965 that the gover nment created the current Corporation Tax, which helped clarify how corporations pay tax and on what profits.WHAT IS TAXED UNDER CORPORATE TAX?Corporate tax is typically mainly imposed on income, but it is possible to tax other assets the corporation has in its use. In many instances, taxes are also imposed on property, as well as the existence of other similar assets and the equity structure of the corporation.What falls under the tax depends on local legislation and some differences may arise depending on the type of corporation in question.The following is a set of the most common parts of corporate tax.Corporate incomeAs said previously, income is the main proponent of corporate tax. Income is taxed at varying rates across the world, with the rate always being different to individual income tax. You can find some of the corporate income tax rates further down in the guide.In most countries, the corporate income is defined as all gross income. This means taking the sales of servi ce and goods and deducting the cost of production as well as any income that might be tax exempt under the law. The remaining amount is then taxed according to the tax rate.In a multinational world, corporations can have income coming in from different countries. How countries tackle this worldwide income is different for each country.In most instances, resident corporations, i.e. corporations that have their main residency in a specific country, are taxed on the worldwide income. A corporation that is non-resident will only have to pay corporate tax on the income they make in the country of operation. Again, there are country differences to this rule.DividendsCorporations typically end up paying part of their income and earnings back to shareholders. This distribution of earnings is known as paying dividends. Dividends are also taxable income, although they typically attract a lower rate for corporate income tax.It is important to note that dividends are not only paid to individual s, but can also be provided to corporations. Therefore, the dividends a corporation receive will be subject to tax.Other distribution of wealthCorporations might also distribute some of their wealth through other means. These could include different provisions of assets or the transfer of equity or capital to new assets on behalf of the person. These are typically taxed under other unique tax rules.Transfer pricingAlthough transfer pricing is not directly related to corporate tax, it has an effect on what amount the corporations might end up paying. Transfer pricing refers to the prices the corporations apply for the goods, services or the use of property.Therefore, it can relate to the total income the company makes both in domestic and international level. The tax authorities often set guidelines on transfer pricing to ensure the tax authorities are aware of changes companies might make.Other alternative tax basesSometimes countries also impose alternative tax computations on corp orations. These taxes are typically involved with the assets, capital payments and wages. These will have an alternative tax rate and function, depending on the country.Foreign branchesAs mentioned briefly above, corporations can be taxed on both the income they make in a specific country or based on global income. In most instances, domestic corporations are taxed differently to foreign corporations.While there isn’t any international law that would limit a country’s ability to tax residents, whether individuals or entities, there can be other limitations. In most cases, international and country specific treaties bring these about.Treaties are typically designed to do two functions. First, they protect a country’s right to tax a company doing business within its borders. Second, they protect a corporation from having to pay tax on their income twice, both in their original country as well the country where they do business.How corporations are taxed depends greatly on their setup. Branches and sister companies might be treated differently to foreign companies and so on.ARE THERE TAX DEDUCTIONS AVAILABLE FOR CORPORATIONS?Just like individuals are able to deduct certain payments from their income tax expenses, corporations also have tax deductions available for them. These vary from country to country, but most countries do offer some types of tax deductions.The tax deductions available for corporations often fall under three separate categories: tax exemptions, interest deductions and losses.Tax exemptionsTax exemptions are always non-taxable and won’t need to be claimed back, as they are removed from the income tax calculation at the point of filing.When it comes to corporate tax exemption, income and costs generated by certain transactions are often non-taxable. For instance, the formation of a corporation will in many countries be tax-exempt event. Furthermore, acquisitions and re-organisation of a business is typically a tax-exempt event.Interest deductionsCorporations might also be able to deduct certain interest payments from the tax. For example, corporations are generally able to deduct interest expenses generated by trading activities. Certain bank loans might also provide the option for interest payment deductions.There are often country-specific limits on interest deductions. Certain interest payments might be, for example, deductible if made to shareholders, while be subject to tax if paid to the corporation itself.LossesWhen a corporation makes a loss, many jurisdictions allow them to deduct part or all of these losses. This is unique to corporations, as individuals aren’t able to deduct losses from taxation.Losses available for deduction are also involved with machinery, equipment and other such corporate assets. In most instances, corporations aren’t able to deduct losses against a previous year’s income. Many countries also have strict time limitations as to when losses can be deducted.FILING TAX RETURNSMos t countries use a similar system for collecting taxes. The system requires individuals and corporations to file their tax returns and make the payments according to the rules set by the tax authorities.Typical filing systemsMost often, the system requires corporations to file an annual corporate tax return. There are two different ways the return might be filed:Through a self-assessment method, where the corporation sends its own tax assessment to the tax authorities.By returning the tax administration pre-filed form, where the authority has calculated the tax based on some pre-filed information and the corporation has to make sure the information is correct.In many systems, the tax returns must be somehow certified. This often means using an authorised accountant and in the case of big corporations, the company’s own auditors.The difficulty of the filing system depends quite a bit on the country’s legislation. Some tax return systems are straightforward, while others can be ext remely complex. The complexity can also depend on the nature of the business.Furthermore, the technological revolution has changed the way corporations, as well as individuals, need to file their taxes. Most countries are slowly moving to technology-based filing, where the majority of the return forms can be filed online.For many countries, the system still operates both electronic and paper return systems. Corporations are often able to choose between the two, although electronic forms are becoming increasingly common.Different taxation periodsCorporate tax is generally paid on an annual basis. Some of the other taxes imposed on corporations can sometimes be paid quarterly or even monthly. The taxation periods depend on the country’s legislation and in some instances on the size of the corporation.Furthermore, it is good to note that tax year is not the same as a calendar year. This said, some countries might apply calendar year as the tax year, but exemptions are more often the case. For example, in the UK the tax year runs from April to April.The taxes are often paid in retrospect and not in advance.Who needs to file?As mentioned above, corporate tax return often requires some sort of official certification. In many instances, this can mean that an account will go through the corporate tax return before sending it to the authorities.The right procedure, as well as the right tax payments, depends on the structure of the corporation as well as the type of corporation in question.CORPORATE TAX IN DIFFERENT COUNTRIESThe guide should have made it clear that the final, detailed structure of corporate tax depends on the specific country in question. As an example of corporate tax and the differences between countries, here is a short introduction to some of the systems in use in the bigger countries.The USCorporations in the US is taxed at the same rate depending on the type of income the corporation makes. But different rates might be applied based on the incom e level of the corporation and the size of the corporation. There are also some federal differences in some states.The US system is quite a complex one and the filing requires several forms, both for the basic tax return as well as any possible exemptions.When it comes to foreign and domestic companies, the US taxes resident corporations based on worldwide income. Non-resident corporations must only pay income tax to the US, based on the income generated in the country.The UKThe UK corporate tax shares many similarities with the US, although there is only one rate used in the UK. Like the US, the UK applies corporate tax on worldwide income for corporations that are based in the UK. If the corporation has a branch in the country, they are only subject to pay tax on the income they generate in the UK.Corporate tax in the UK is calculated on what the company makes from:Doing businessInvestmentsSelling assets for profitChinaChina’s tax system can seem quite different and it’s hard to navigate through as a foreign business. Nonetheless, in its most basic, the corporate tax system treats domestic and foreign companies in a similar manner to the UK and the US.Interestingly in China, the payments are made quarterly and based on estimation payments. Furthermore, the corporation will then file their annual tax return. If they have made excess payments during the year, they can use them to offset the annual instalments.Corporate tax havensIt is all worth to mention that some countries in the world do not impose any corporate tax on any type of income. These so-called ‘tax havens’ often have many multinational companies place their residence in the country in order to avoid or pay lower taxes.Some of the countries with no corporate tax include:BahamasBahrainBermudaCayman IslandsGuernseyIsle of ManCorporate tax rate examples from around the worldFinally, here are some of the current corporate tax rates in different countries around the world. The rates are provide d by KPMG, the international services company specialised in taxation.Argentina35Australia30Brazil34Canada26.5Cayman Islands0China25France33.33Germany29.65Hong Kong SAR16.5India34.61Israel26.5Japan33.06Macau12Malaysia25Mexico30New Zealand28Russia20Saudi Arabia20Turkey20United Kingdom20United States40Although there are some countries that impose no corporate tax, the global average rate falls to around 23.68%. The highest regional average is in North America, with 33.25%, and the lowest in Europe, with 20.24%.CONCLUSIONCorporate tax has evolved over time and in a way has become more complex. The basic principles are generally the same around the world, but the finer details and the ways corporations must file and pay taxes can change a lot from one country to another.International tax treaties have removed some issues over corporate taxation, but different country rates have resulted in companies planning carefully where they set up. Tax planning is important for companies who want t o make sure they aren’t financially worse off and understanding corporate tax basics is an essential tool in making sure a business succeeds.

Cluniac Monasticism Essay - 1494 Words

Cluniac Monasticism Assess the strengths and weaknesses of Cluniac monasticism between the tenth and twelfth centuries. The nature of Cluny lay in the circumstances of it’s foundation. It was endowed with a measure of independence by it’s founder, Duke William, allowing the monks to elect their own abbot, placing the abbey directly under the guardianship of St Peter and the Apostolic See. As a house dedicated to reviving strict Benedictine observance Cluny was not unique, but it was this indepencence, the succesion of talented abbots and it’s organisation set up by Abbot Berno that laid the foundations of the abbey’s later greatness. The independence granted Cluny in it’s foundation charter was esssential in the development of†¦show more content†¦Charity and almsgiving also formed a regular part of life at Cluny, which again showed the holiness and faithful observence of the monks. It was a combination of the personal authority of the abbots, the benedictine observence of the Cluniacs and the repute and public esteem in which the order was held that resulted in the expansion of the Order. The success of the order in it’s resoration of benedictine observence attracted invitations by lay magnates for the Cluniacs to reform their monastries, and gifts of houses, some new foundations, some old abbeys. Such reform was not always welcomed by the monks of the profered houses, such as the monks of Fleury. Papal paronage, and the will of lay benefactors meant that from the time of Odilo these reformed houses became dependecies of Cluny. This was not always put into effect immediately, and the tightness of the bond varied from house to house. It was the independence granted in the founding charter that allowed the Order to expand this way, and develop independently. Not only was Cluny free from control of any local magnate or bishop, it was also trusted by all due to this autonomy. Cluny attracted gifts from all levels of society and of all sorts, from monstries, churches and lands, to child oblates, gifts of money large and small and goods. It also attracted manyShow MoreRelated Monasticism And Intellectual L Essay example799 Words   |  4 Pageswere made, and in others, there was a major decline. Through all of these times, the people of the middle ages learned what didn’t work, what did, and how to progress once they found what did work. nbsp;nbsp;nbsp;nbsp;nbsp;The true form of monasticism in the western Christian church was founded by Saint Benedict of Nursia. He wrote the famous quot;Benedict’s Rulequot; between 520-530. The fundamentals of the rule was that each day was divided into a series of activities with an emphasis onRead MoreWhat set the Cistercian order apart from other monastic movements in the twelfth century?2234 Words   |  9 Pageschanges that had taken place. This stance was applied to all aspects of life, such as dress, food, buildings and furniture. Cistercian conviction was entirely steadfast. St. Bernard of Clairvaux’s main complaint against Peter the Venerable (and the Cluniacs in a more general sense) was that they simply did not adhere strictly enough to the rule of St. Benedict. Something one could certainly argue was true. The Cistercian statues decreed that the rule of St. Benedict was nothing other than the pure gospelRead MoreThe Medieval Christian History1493 Words    |  6 Pagesa new idea. The history of Christianity was composed of opposing views and many were ready to break out of the norms and build a stronger definition of Christianity. The significance of grassroots reform was to bring changes into the life of monasticism and create new religious order that would come to play as the foundation of Christian history. The pro of this type of reform was that: it revitalized the significance of monastic life. However, the cons of this type of reform outweigh the pros;

Vocabulary and Phrases Useful for Writing Business Letters

Business writing, whether it be letters or emails, has for most people become an almost daily practice. This sheet provides a detailed list of core vocabulary and phrases that are frequently used when writing business letters or business e-mails in English. It can be a valuable starting point for students who need to use English on an everyday basis for written business communications. If you are a teacher, you might find this specific English terminology and letter lingo useful as well. Oftentimes, these expressions are employed in very specific trade sectors, and thus the core vocabulary sheets go a long way in helping both the instructors and the students inform their formal written expressions. Opening / Greeting / Reply Messrsto the kind attention ofthe aim of this letterwe wish to inform you thatin reply to your letterfollowing your instructions Ending / Complimentary Close always at your serviceawaiting your replybest regardsour kindest regardsto look forward to / looking forward to an early replywe look forward to your kind replylooking forward to hearing from youwe remainwe thank you in advancewe would appreciate it if you could answerwe would appreciate your replyYours faithfully / sincerely (GB) Requests as per your requestas requestedplease allow usplease send usplease send us your instructionswould you please let us havewould you please let us knowyou orderedyou requestedyou sent us Time as soon as possibleat your convenienceat your earliest conveniencebefore the date we agreed uponin due time - in due courseon arrival of the goodson deliveryon receipt of the orderon short noticeon written requestshort-termto be lateto inform in due timewith two weeks noticewithout delaywithin the end of the month Send / Receive / Address / Notify inside addressoutside addresssender addressto notify in advance aboutto let someone know in advanceto reach the destinationto send under separate coverwe acknowledge receipt ofwe have receivedwe sent youwithout notice Letter letter opening - beginning of the letterletter heading - headingbody of the letterenclosure - attachmentcircular letterclaim - letter of complaintcovering letterfrom order receiptfurther to our letter - following our letterto return a letter to the senderthe letter remained unanswered Price / Payment as far as the payment is concernedas per invoiceat your expensehalf-pricein partial paymenton advanced paymentpayable in advanceprices are increasingto be in arrears with paymentsup to an amount of Goods / Items goods listed belowthe following itemsthe goods are available in our warehousethe goods are not similar to the samplethe goods are sold outthe goods arrived in good conditionsto make the goods availablewe hope well receive the goods soon Apology we apologize again forwe apologize forwe apologize for the delaywe apologize for the mistakewe are sorry to have towe are sorry to inform youwe must apologize for Regarding Something or Someone (to act) on behalf ofas far as Im concernedas per to the conditionsas followsdue to oversightherebyin compliance with - accordinglyin the absence ofon condition that - provided thatto refer toto correspond withto suit the quality - to meet the qualityto take into considerationthe matter in referencewith/in reference towith the compliments ofwithin which Meetings / Negotiations the meeting was canceledto fix an appointmentto stop negotiations Meet the Needs in case of needto meet a demandto meet customers requirements Attention our best attentionto pay the maximum attention to the matter Agreement as agreedto agree with Pleasure to have the pleasure toto be delighted to Sell / Order to sell at the bestto be overrun with ordersorder to be confirmed Decisions to come to a decisionto come to an agreement - to reach an agreement Samples similar to sample - up to samplecorrespond to the sampleto submit a sample Other Useful Expressions to be able toto be authorized toto be characterized byto be confident into be interested into be prepared to - to be willing to  to be held responsible forto be in difficultyto cope with the competitionto have the power to  in good conditionin our favorto our mutual benefitour offer is still open(with the) utmost carewith no obligation - without commitment

Baseball vs. Football Free Essays

If you’re like most Americans, you probably have a favorite NFL team. You probably watch football games on TV and if you live in a city with an NFL team, you may shell out the cash to buy a game ticket to cheer them on. That is to say, no matter where you live, you almost certainly watch the Super Bowl, even if it’s just to check out the exciting commercials. We will write a custom essay sample on Baseball vs. Football or any similar topic only for you Order Now In fact, if you’re not wearing an NFL team logo hat, T-shirt, or jacket today, you’ll almost certainly run into someone who is. The NFL, it seems, has become an unavoidable presence in American culture. Although baseball is know as America’s favorite pastime, professional football is the country’s most popular sport, and has been since the 1960’s. According to Forbes Magazine, the NFL is economically the strongest sports organization in the world today. (Vogan, T. 2011) On the other hand, baseball legends like Babe Ruth, Willie Mays, and Roberto Clemente will always be remembered, especially for their outstanding accomplishments and remarkable sportsmanship. What happened to America’s favorite pastime sport? I grew up playing my favorite game baseball. I remember playing and dreaming of being one of my favorite players. I knew the stats of every player in the baseball league. In particularly, I loved going to the ball park, eating ball park franks, and watching my baseball hero’s play. This was the most exciting childhood memory for me. For this reason, I feel sorry for today’s children. They don’t know what it’s like to sit back and enjoy baseball, like it was back in those days. My greatest fear is that baseball is no longer America’s favorite game. What caused baseball to lose its popularity? It’s not easy to pinpoint. I can only speculate as to how this happened. For one thing, all the scandals, the controversy issues, and the trikes, fans have been disappointed by the unsportsmanlike conduct that resulted from this. The 1990 season bought major controversy. For example, Pete Rose was ruled ineligible for the hall of fame by major league baseball for gambling on games. Lets not forget about the Barry Bonds incident in 2007, that convicted him for the use of steroids in every vain of his body. Certainly, all of the steroid talk led other players down the same road. Players were randomly selected and busted on drug tests, the hitters in baseball have taken a backseat to the pitchers which no one wants to see. Another key point to why baseball is losing its swag, is because the ridiculous salaries paid to the players. USA today provided a detailed report, showing the total payroll for the New York Yankees. The payroll was at a whopping $202,689,025. The average salary for each player was $6,756. 300. (USA Today, 2011) Compared to the NFL New York Giants, total payroll was a mere $138,354,866 and averaged $2,470,622 per player. (USA Today, 2011) Consequently, this has caused a lot of controversy amongst the players, owners, and the league. Let’s talk reality, baseball owners are forking out a huge amount of money, to buy themselves a World Series. In my books you can’t buy a championship. To put it another way, NFL players must display a supreme test of strength and endurance. Unlike baseball, football has a high risk factor for injuries. When comparing the compensation of two sports, it appears the risk factor hasn’t been taken into consideration. In comparison to baseball, football has gained more popularity and amongst our generation today. In 2004 Gallup polls reported that, â€Å"64% percent of Americans identified themselves as football fans, 52% said they were baseball fans. (Isley. K, 2006 pg. 1) In the NFL, we see extremely talented NFL players. Day after day, these men go out and take a beaten. They earn the salary and gain the respect they deserve. You never hear the football league talking about strikes or walkouts. Of course, there are a few football players that embarrass the profession; but the numbers are a lot less noticeable. How many World Series can compare to the excitement of the last couple Super Bowls? The NFL has been able to make the Super Bowl not only exciting with the parity of the league, but they make it the most entertaining of all championship games. In Conclusion, in football we see talented players in the game, making less money then baseball players. They appear to be more loyal and genuine to the game of football. As a kid, I was huge fan of baseball, but I don’t love what it has become. Even though my heart will always be in baseball, I can honestly say that, â€Å"I’m a bigger football fan, at this time in my life†. It appears to be true that baseball is not nearly as popular any more as it once was. Clearly, baseball is not the favorite mass media sport anymore, and hasn’t been for the last 40 years. As television replaced radio as the preferred entertainment medium, football replaced baseball as the preferred sport to watch. References Keith, Isley (2006, August 18) Really? Is baseball less popular? Hard Ball Times, Retrieved from http://www.hardballtimes.com/main/article/really-is-baseball-less-popular/ USA Today. (2011) Salaries Databases. Retrieved from http://content.usatoday.com/sportsdata/baseball/mlb/salaries/team Vogan, Thomas. (2011, May 02,) Historians, storytellers, mythmakers: NFL films and pro football experience. Proquest Dissertation and Theses. Retrieved from http://search.proquest.com/docview/862727108?accountid=87314 How to cite Baseball vs. Football, Papers

Leadership for Traits - Characteristics and Motives-myassignmenthelp

Question: Discuss about theLeadership for Traits, Characteristics and Motives. Answer: Traits, characteristics and motives of Ellen DeGeneres One of the most important aspects that are needed for the proper wellbeing of the society is to have able leaders. Leaders must always try to break the challenges that are beset in front of the followers. It is the leader that the followers will always look upto and will try to get the advice that would help them for the future days. However in order to be able leaders, they must practice what they preach. Able leaders are those who will keep full faith in the ability of the followers and will help them at each and every step. Leaders must never make the improper usage of their power or position. They must always support and help their followers to grow and develop in their lives. A leader is one who will be able to be with their followers empathetically. In other words, a leader is one who will be able to support the employees morally. One such well-known leader is Ellen DeGeneres, who is known to have positive physical and moral qualities (Peltea 2015, p. 385). Ellen is popular among most of the people mainly because she is a good comedian, anchor and show host. It is important to note that these are not the only qualities that people usually look for in their role models. Ellen is an amazing leader who has been able to challenge all the age-old pre-defined norms and traits of the society (ellentube.com. 2018). Ellen has proudly challenged all the taboos of the society. She is very open about her sexual orientation and does not consider the LGBT (lesbian, gay, bisexual and transgender) community as an isolated group in the society (BBC News. 2018). She is a lesbian herself and she proudly supports and works for the welfare of many other men and women who are isolated by the society due to their sexual orientation. She has been taking part in many of the welfare shows so that she can collect enough money for the welfare of the community. She is the eldest of the four children in her family. Her family went through many hardships and she had to undertake many of the responsibilities. She has been assisting her siblings in many of the works and has been guiding them throughout (Notablebiographies.com. 2018). She says that right from her childhood she was having some of the other kinds of leadership qualities within herself (Rifon Jiang Kim 2016, p-125). Ellen DeGeneres is able to communicate and teach people in a way that is friendly, fun, engaging and easily understandable. As far as the behavioral leadership theory is concerned, Ellen is someone who is always concerned about people.She has done some of the most wonderful and amazing charity activities that have benefited people all over the world (Mayo Jr, J.B., 2015, P.79). Some of these works include the raising of funds for wildlife, giving grant to the Elementary school in Detroit and many other such examples. She and her wife, Portia De Rossi, have been actively participating in activities that help LGBT community lead normal lives in the society. Figure1: The Big Five Theory Ellen is very open to all. She is very light hearted and she never restrains herself from speaking to others. She is very easily approachable. She is very conscientious as well. She likes to be organized in each and every work that she undertakes. As she is a show host and a comedian, she definitely shows extraversion. In other words, she is very social, enjoyable, and talkative and can very well cope up with the social situations. She is very agreeable as she shows a good amount of patience and tolerance level. Ellen has been encouraging people to come forward and talk to her about their problems. Ellen however does not really show any signs of neuroticism as she doesnt get irritated easily. She knows how to deal with all her criticisms in a sarcastic and funny manner. She encourages people to speak for their own rights and embrace their originality. She wants all the people to know their own worth and to love themselves irrespective of their social status, gender, religion and othe r social barriers (Meyer 2015, p.348). Many people might have the thinking that no leaders can be so kindhearted and probably has some other personal interests or gains vested within them. However, Ellens kind and giving trait is definitely not because of such motives (ellentube.com. 2018). She goes beyond her ability to help people because she believes that a little act of kindness and compassion can make the world a better place to live in. She has raised funds and granted huge sum of money in order to support those people who are in need. According to in her show called The Ellen Show, she makes sure that she is lending financial support to those in need (Betterworldinternational.org 2018) A good example is when she gifted a huge amount of about $14,500 through gift cards and appliances to the Redlands Fire who had been very active in helping the victims in the great massacre that occurred in Sothern California (Clarendon 2018). Another example is that there was a huge fire that broke out and burned about 281000 acres. She is very much concerned with the animal welfare then and donated about $100000 to David Sheldrick Wildlife Trust (Rodgers and Scobie 2015). Ellen is also an active supporter of education and learning. She hopes thatstudents all around the world are equally educated. She has granted donations to schools trust boards so that the schools can be rebuilt and students will be able to get proper education. With Ellens donation grant of five lakh dollars, The Spain Elementary School in Detroit which was initially in a very bad condition without proper educational facilities and modern scientific technologies for learning, was reconstructed (Cooper Lawrence 2018). As per Ellens opinion, kindness must act as an inbuilt quality within each individual. Whatever she does is driven by her natural instincts. A leader is one who also maintains the social and the ethical responsibilities. It is evident from the fact that she does not only care about the needs of the poeple but also of animals that are neglected and in need of care. Her actions of donating and doing charity activities are not just only for her own country, but all across the world. She is always ready to extend her helping hands to all the people who are in need. (McNicholas Tyler 2017, p-316)All these activities make her the most admired role model. She is not only a show host or a comedian but also an amazing leader. A true leader is someone who will always inspire her followers. Ellen has always been inspiring to others and has never stepped back when she faced challenges. The charismatic theory of leadership is also associated with Ellen (Gillota 2015, p. 110).She possesses all the qualities of a charismatic leader. According to (Riffon et al. 2016, p.126), she is always committed to her goals, highly empathetic to people or things around her and very empowering towards others. People love her because she is very charismatic, humourous and light-hearted. She knows how to keep all her followers happy. One of the very important traits of a charismatic leader is that he or she has to be very envisioning in nature. In other words, she will have to create a vision for her followers to follow. For example, she paved the way for many others in LGBT community. It is known that the society has varying opinions about the LGBT community and what she has done was to make more people accept those in this community. However, Ellen not only supported the LGBT communitys interest but has also addressed those who have criticized her. She was once questioned on why she celebrates the fact that she is a lesbian. Ellen took this matter very lightly and spoke openly on her show saying that she does not even know the meaning of the statement celebrating lesbianism. She laughed it off and answered in a light-hearted manner that indeed she is a lesbian and she celebrates the fact that she is being her own self and is very contented (Meyer, 2015, p.348).She also spoke with Senator John McCain and talked about the rights of the LGBT people in terms of marriages. She is of the belief that there must not be any differentiation among people based on whom they want to get married to (Antonakiset al. 2014, p. 748).People in the LGBT community are the same in all the aspects just like many other people and there is nothing different(Iannucci 2008). All these actions of Ellen show that she is a transformational leader. She tries her best to create a change or a transformation in the lives of all those who are in need(Marstand et al. 2017, p. 419). She motivates people all around the world to not give up under any situations or circumstances. She wants to train and motivate the youth of the country by educating them. Transformational leaders are those who will be empathetic towards their followers and will look after the needs of each and every one of them as long as they are able to. Ellen does just the same. She cannot keep herself calm whenever she gets to know that someone is in need of help (Zebua et al. 2017, p. 102) It can be concluded that the qualities that are required to become an ideal leader are present within Ellen. She believes herself to be a born leader because right from her childhood she has the natural instinct of helping people with all the possible resources she can get. She is a charismatic and transformational leader as well because she is sets proper vision for her followers. Ellen is also a good coach. She makes sure that she is able to support, train and make people work towards goals for the common good. She is a great motivator who motivates people with her humorous, light-hearted and inspirational speeches. Reference Antonakis, J House, R 2014, Instrumental leadership: Measurement and extension of transformationaltransactional leadership theory,The Leadership Quarterly,vol. 25, no. 4, pp.746-771. Bardoel, E.A., Pettit, T.M., De Cieri, H. and McMillan, L., 2014. Employee resilience: an emerging challenge for HRM.Asia Pacific Journal of Human Resources,52(3), pp.279-297. BBC News. 2018.Obama hails Ellen's 'incredible burden'. [online] Available at: https://www.bbc.com/news/entertainment-arts-38073567 [Accessed 28 Mar. 2018]. Betterworldinternational.org 2018.How Ellen DeGeneres is Making the World a Better Place. [online] Available at: https://www.betterworldinternational.org/blog/ellen-degeneres-making-world-better-place/ [Accessed 28 Mar. 2018]. Clarendon, D. 2018.7 Times The Ellen Shows Kindness And Charity Warmed Our Hearts. [online] A Plus. Available at: https://aplus.com/a/ellen-degeneres-show-acts-of-kindness-charity-donation?no_monetization=true [Accessed 28 Mar. 2018]. Cooper Lawrence, S. 2018.We should all try to be as generous as Ellen DeGeneres. [online] SheKnows. Available at: https://www.sheknows.com/entertainment/articles/1108319/times-ellen-degeneres-charitable-giving-changed-lives [Accessed 28 Mar. 2018]. ellentube.com. 2018.Ellen Pompeo Raises Money For The Ellen DeGeneres Wildlife Fund. [online] Available at: https://www.ellentube.com/article/ellen-pompeo-raises-money-for-the-ellen-degeneres-wildlife-fund.html [Accessed 28 Mar. 2018]. Gillota, D 2015, Stand?Up Nation: Humor and American Identity,The Journal of American Culture,vol. 38, no. 2, pp.102-112. Iannucci, L., 2008.Ellen DeGeneres: A Biography: A Biography. ABC-CLIO. Marstand, A, Martin, R Epitropaki, O 2017, Complementary person-supervisor fit: An investigation of supplies-values (SV) fit, leader-member exchange (LMX) and work outcomes,The Leadership Quarterly,vol. 28, no. 3, pp.418-437. Mayo Jr, J.B., 2015. Youth work in gay straight alliances: Curriculum, pedagogy, and activist development.Child Youth Services,36(1), pp.79-93. McNicholas, K Tyler, I 2017, Lesbian brides: post-queer popular culture,Feminist Media Studies,vol. 17, no. 3, pp.315-331. Meyer, E.J., 2015, October. The personal is political: LGBTQ education research and policy since 1993. InThe Educational Forum(Vol. 79, No. 4, pp. 347-352). Routledge. Notablebiographies.com. 2018.Ellen DeGeneres Biography - life, childhood, parents, story, history, school, mother, young, book, old, information, born. [online] Available at: https://www.notablebiographies.com/news/Ca-Ge/DeGeneres-Ellen.html [Accessed 28 Mar. 2018]. Peltea, B 2015, Impact of change in social representations regarding gender roles and its reflection in motion pictures,Procedia - Social and Behavioral Sciences,vol. 187, pp. 384-389. Rifon, N, Jiang, M Kim, S 2016, Dont hate me because I am beautiful: Identifying the relative influence of celebrity attractiveness and character traits on credibility, Advances in Advertising Research, Vol. 6,pp. 125-134. Rodgers, K. and Scobie, W., 2015. Sealfies, seals and celebs: expressions of Inuit resilience in the Twitter era.Interface: A Journal on Social Movements,7(1), pp.70-97. Tracy, K., 2015.Diana Rigg: The Biography. BenBella Books, Inc.. Zebua, E, Rukmini, D Saleh, M 2017, The Violation and Flouting of Cooperative Principles in the Ellen Degeneres Talk Show,Language Circle: Journal of Language and Literature,vol. 12, no. 1, pp.103-113.

Culture Shock Essays (1291 words) - Culture, Sociology Of Culture

Culture Shock The United States of America is a country in which many people from all over the world comes to live harmoniously with each other. Unlike Canada, which is a multicultural country, it is a melting pot since each person brings his peculiarity to enrich the culture of this country. But this melting process is not always without pain or hurt. I felt the life in Canada is more comfortable According to John J. Macionis, the author of Sociology, secondary Canadian edition. Culture shock is a state of bewilderment, anxiety, disorientation and distress as an individual suddenly exposed to a social or cultural environment radically different from his own. It happens frequently for the international students and immigrants. Culture conflicts appear not only when students come to school and learn new ways of living there, but also when they come back home and live with their own families or their own societies. The reason for that is the students are young and easy to change, but the adults are not ready to follow their example and adapt to the new situation. When I first come to live in the states, my system of values must change in order for me to survive. When I first came to the states, I was unprepared to live there, that's why I always suffer from stress because of culture shock. I feel that student-teacher relationships in North American are not the same as they were in Hong Kong. Hong Kong students often have high regard for their teachers. In Hong Kong, students never call their teacher by their first name, because it is not respectful to the teacher. Also, they hesitate to ask or to answer questions in class because they don't want to lose their face in showing their ignorance in front of the class, and sometimes because their English is not good enough to form a clear question. And if they give the wrong answer it not only humiliates them but also brings shame on their families. Hong Kong students were taught to be modest and not to display their knowledge freely until being specially called for. All these things can lead to misunderstanding since my teachers thought that I was too shy, or stupid, or abnormal. Sometimes when b eing directly asked for some questions, unlike American students, which are more creative and can always give a fast answer, I have to take a long time to think the question over, because I was afraid to give the incorrect answer. Teachers often feel uncomfortable with my silence and tend to interpret my silence as an indicator of my inability to answer a question. It's a normal thing that American teachers expect Asian students to ask them to explain something difficult. However, Hong Kong students don't do this as we have seen earlier. Moreover, their feedback sometimes leads to more misunderstanding. When teachers see their students listen to them in smiling or in head nodding, they imagine that these students understand the subject very well. In reality, some students mask their emotions and just act like that to be polite, since they think that if they would ask question, the teachers would be hurt for their teaching was not clear enough for the class. I was having low expectat ion from the teacher at that time and that affects my learning. I was stressed and felt disorientation all the time in school. Many teachers do not treat their minority learners as intelligent students, and perhaps as a result, their minority students fail in their classes (Scarcella, 139). In Hong Kong, students stay in the same classroom with a fixed seat everyday in a same year while their teachers come to their class to teach them. Therefore, students can have many friends who always do the same things with them. This helped to build a more close and stable relationship between students. Students are more interdependent. What are important is not me but we. In America, the people are more individualistic. People only pursue their own personal achievement and fulfillment. Relationships between people are often many but temporary or casual. I felt people only care about themselves and I felt that they are very selfish. At that time

Exam over the history of Reform and Power of the Elites essays

Exam over the history of Reform and Power of the Elites essays American people hear about reform and ideas surrounding reform every election year. Americans around election time begin to hear new policies that an elected candidate would like to enact or reforms that they will pass when in power. These reforms are made to seem like the key to a brighter tomorrow for everyone. Americans begin to live with a new hope, that this one person will get elected and in taking office make dreams come true. In most cases the reforms that the politicians speak of are thrown by the waste side even if they are elected, and when they are enacted they usually fail to satisfy the American people. When one examines reforms that have come about since the 1930s one can see many trends in American desires and how they were are were not met when reforms are set into motion by the government. When speaking of reform in government it is necessary to examine the New Deal set into motion by Roosevelt. Roosevelt enacted a whirlwind of political reform with the hopes of picking America out of unemployment and depression. His aid to the economy, to the jobless, to the farms followed quickly after his election. The New Deals first act was the Emergency Banking Act established on March 9th 1933, six more were to immediately follow. The acts provided funds for farmers, jobs for the unemployed youth, and relief for the impoverished. With this being said, one would think that the new deal programs were among the most popular reforms to date. This was not the entire case. Some programs such as the Civilian Conservation Corps won wide popularity, others did not. Those farmers that did not have much land did not qualify for atonement offered to the larger field farmers. Business reform was also met with numerous conflicts; those in power companies did not want to suffer with increas ed competition and fought New Deal reforms. Moving form the 30s to the 60s is a jump in time but the number of reforms ena...