How to write reflection paper
Argument Paper Topics For Grade School
Tuesday, August 25, 2020
Chick Webb
In a class as broadly famous and persuasive as jazz, even probably the most very much regarded artists could escape everyone's notice as far as being a standard legend. This isn't a disclosure of an announcement all alone, as this was the story for some an artist. The reason could be just be a loss of eclipsing during the jazz/swing furor, not being horrendously imaginative, or not having a series of hits. A portion of these causes even tormented the subject of this paper. In any case, it was another factor that makes his story so intriguing, yet tragic.Not each craftsman could be scratched in legend, for example, figures like Louis Armstrong and Duke Ellington, or have his music played all over like Benny Goodman. In any case, Chick Webbââ¬â¢s sway on both the music, culture and strategy in regards to the drums were and still are very much regarded in the jazz scene, in spite of a portion of the elements that would keep him away from being an otherworldly star. The tale of Chick Webb needs in any case the factor that kept him down the most and is additionally the first to burden him. Regardless of his contested birth date, Chick was conceived in Baltimore, Maryland to William H. furthermore, Marie Johnson Webb.William Henry Webb, his original name, was brought into the world with spinal tuberculosis, a condition that would adversely influence him his entire life and at last cost him his life. So how can one deal with this agony, not to mention become the best jazz drummer ever? First off, playing the drums originated from his PCP. The expectation was that the fast development of the appendages that is required by the drums would ââ¬Å"loosen upâ⬠his solid appendages and reduce the torment. With the intrigue of the instrumentsââ¬â¢ recreational and therapeutic obvious, a youthful Webb would turn into a paper kid with the sole objective of setting aside up enough cash to purchase a drum set.Until at that point, Webb would make due with the base of t oppled trash jars to spark his interest. By 11 years of age, Webb would have his drum set and by 17 years of age, he had moved to New York City to seek after his fantasy about being a player in the jazz capital of the world. Chick Webb started playing in New York night clubs when he showed up in 1924. Clubs, for example, the Paddock Club and the Black Bottom took him in, reference by in all honesty Duke Ellington, who right away perceived his ability. Ellington would turn into a significant figure in Webbââ¬â¢s life, both as a coach and an opponent, further down the line.Noting his predominant expertise and solid character, Ellington would urge Webb to shape and lead his own little band. Webb would do only that by framing the Harlem Stoppers, a quintet that would proceed to flexibly the interest for swing music in the period known as the Harlem Renaissance. His abilities were uncommon, and thought about perfect to fuel the playful pace of swing music and give a drive to the music that could once in a while be coordinated. Normally, this ability turned out to be immediately perceived everywhere throughout the city, prompting the development of the Harlem Stoppers, who might now be known as the Chick Webb Orchestra.Webbââ¬â¢s status as an effective artist was established when his band was chosen as the house band of the Savoy Ballroom, an incredible setting situated in Harlem. He would be the essence of the scene until his last years. Based exclusively off their own benefits, the Chick Webb Orchestra was a profoundly respected band. Be that as it may, what made the band unbelievable in its own privilege was their eagerness to acknowledge challengers in what was known as ââ¬Å"cuttinââ¬â¢ sessionsâ⬠, or clashes of the groups. Some great, yet common jazz groups endeavored to challenge the incomparable Chick Webb Orchestra, just to be smothered of the ballroom.However, when then-ââ¬Å"King of Swingâ⬠Benny Goodman and his band showed up to chal lenge Webbââ¬â¢s, Chick started to at long last get some recognition from outside of New York. In New York, more than 9,000 individuals came to see this authentic occasion, 5,000 of them remaining outside just to get the opportunity of potentially hearing the momentous conflict that was to happen. Also, whenever the open door emerged for Webb and his band to say something, they did as such in power. Performing first, Goodmanââ¬â¢s symphony performed respectably the same number of anticipated from a unit of their stature.But when Webbââ¬â¢s group started, the result would get self-evident. With the thunder of the group Webbââ¬â¢s ensemble, they would wind up blowing Benny Goodmanââ¬â¢s band out of the assembly hall similarly as he did the various groups before him that tested him. His driving sounds regularly over-controlled different groups, playing into the hard swing of his ensemble. Quality Krupa, an unbelievable drummer in his own privilege and drummer for Goodman ââ¬â¢s band noticed that ââ¬Å"Webb cut me to strips! â⬠It was this second where Webb was delegated ââ¬Å"King of Swingâ⬠and without a doubt ââ¬Å"King of the Savoyâ⬠.Other unbelievable challengers, for example, Count Basie (who played Webb to a draw in any event), Fletcher Henderson and Duke Ellington would test the backbone of the Chick Webb Orchestra, however none would lessen his status as one of the transcendent bandleaders and performers of the time. Like most acclaimed muscians of the time, Webb started to record his work, starting in 1927. Be that as it may, his incredible sound was hard to record neatly without muffling the full organization of the work. This constrained im to mitigate his sound and let the remainder of the music even out, perhaps diminishing his distinction. Be that as it may, around and around inside the music business, Webbââ¬â¢s ability and impact didn't go unnoticed. When Decca Records framed in 1934, Webb marked to the name a nd put his most on the map chronicles, practically all of which including Ella Fitzgerald as the vocalist. Webb at first debilitated the incorporation of Fitzgerald as she didn't fit the picture of the run of the mill lead vocalist for a swing band. Be that as it may, when he heard her voice, she would turn into the lead vocalist for Chick Webbââ¬â¢s Orchestra.This expansion soar the vocations of both craftsman, changing Fitzgerald into a bonafide hotshot following the achievement of their top hit together, Fitzgeralds version of ââ¬Å"A-tisket, A-Tasketâ⬠. As the quintessential swing craftsman, Webbââ¬â¢s sound consolidated consummately with Fitzgerald, to such an extent that she got known as the ââ¬Å"First Lady of Swingâ⬠. Shockingly, one could state the immense prominence of Fitzgerald would regularly eclipse Webb, particularly evident on chronicles. What exacerbated it for Chick Webb, was the planning of his recently discovered prominence. In 1938, not very lo ng after the moment accomplishment of ââ¬Å"A-tisket, A-tasketâ⬠, Webbââ¬â¢s wellbeing started to fail.Webb had been playing through torment his whole profession, regularly leaving the stage depleted. However, this time, his spinal condition turned out to be progressively genuine and confined him from playing to a standard that he esteemed fit for his fans. Looking for alleviation, Webb would come back to Baltimore for a significant activity at Johns Hopkins Hospital. Unfortunately, Webb could never leave the emergency clinic, kicking the bucket at only 34 years of age. Purportedly, his final words were to his mom, saying ââ¬Å"Iââ¬â¢m sorry, Iââ¬â¢ve got the chance to go. â⬠The regard the jazz scene had for Chick Webb was clear at his burial service, where the top artists of the opportunity all came to cover their respects.The overall population likewise came power, to such an extent that the congregation where the administrations were being held couldn't cont ain them all, and the parade was made out of right around 80 vehicles. As one of only a handful hardly any noticeable drummer-drove swing groups, Webbââ¬â¢s sway is quite often downplayed. Be it since his absence of hit records as the frontman, a consequence of Ella Fitzgeraldââ¬â¢s prevalence or the eraââ¬â¢s powerlessness to appropriately record his ability, or his abbreviated life expectancy, Chick Webb has become a to some degree overlooked name to the standard, in spite of his amazing status inside the jazz culture.But because of his persuasive style, and his fights against a portion of the more marquee names in jazz/swing, Chick Webb will never be overlooked. Works Cited Fritts, Ron, and Ken Vail. Ella Fitzgerald: The Chick Webb Years and past. Lanham, MD: Scarecrow, 2003. Print. McDonough, John. ââ¬Å"CHICK WEBB: THE MATRIX. â⬠Down Beat 77. 8 (2010): 37. Downbeat. com. Down Beat, Aug. 2010. Web. 26 Oct. 2012. <http://www. downbeat. com/digitaledition/2010/d b201008/_art/DB201008. pdf>. Sandler, Gilbert. ââ¬Å"Webb Won the Battle of the Bands. â⬠Baltimore Sun.N. p. , 28 Apr. 1992. Web. 26 Oct. 2012. <http://articles. baltimoresun. com/1992-04-28/news/1992119136_1_chick-webb-quality krupa-benny-goodman>. Teichroew, Jacob. ââ¬Å"Artist Profile: Swing Drummer and Bandleader Chick Webb. â⬠About. com Jazz. N. p. , n. d. Web. 26 Oct. 2012. <http://jazz. about. com/od/classicjazzartists/p/Artist-Profile-Swing-Drummer-And-Bandleader-Chick-Webb. htm>. Turner, Nathaniel. ââ¬Å"Chick Webb Bio. â⬠Chick Webb Bio. N. p. , n. d. Web. 26 Oct. 2012. <http://www. nathanielturner. com/chickwebbbio. htm>.
Saturday, August 22, 2020
Engaging in CSR Activities for Starbucks Research Paper
Taking part in CSR Activities for Starbucks - Research Paper Example The organization is headquartered in Seattle and has in excess of twenty thousand stores in various areas of the world. The espresso chain alongside the principle item espresso which comes in different structures likewise serves tidbits and baked goods. The stores sell bundled food just as other product that are utilized as materials for the advancement of the brand like espresso cups (Pendergrast 133). Despite the fact that for the most part situated in the US, Starbucks has wandered into different nations too like Japan, Canada, South Korea, Thailand, Mexico, Germany , China and numerous different nations. The organization throughout the long stretches of its reality has partaken into different CSR exercises which has carried the brand into the spotlight. These exercises have fluctuated over the different social issues including ecological insurance, thinking about the espresso makers, rehearsing reasonable exchange just as selling items for gathering cash for kids out of luck (War ner 1). Issue Identification The organization as a piece of its ecological manageability measures began the utilization of the paper cups which were professed to be made of the reused paper. In this way the food and the refreshments were interacting with this reused paper cups. These reused materials were being utilized in the cups as well as in the in the cardboard transporters and the napkins. The organization guaranteed that it would directly affect the earth and would have the option to spare just about 5 million pounds of tree fiber consistently (Tice 1). This was a positive advance on part of the organization from the supportability perspective. In any case, the organization went over a great deal of debate since the cups are made of materials that have been utilized before by different clients (Taylor 49). In this way there were cleanliness and wellbeing issues identifying with the utilization of such utilized materials. It was guaranteed by a lot of individuals that Starbuck s had not taken the authorization of Food and Drug Administration before making such a stride, that could hurt the wellbeing of the shoppers. In this manner the inquiry that surfaced was the amount Starbucks was having the option to convey the social obligation objectives that it had set and what were the results of the means taken. Issue centrality The issue is significant from different regards on the grounds that the soundness of the clients of Starbucks were in question. Above all else, the cost that was caused by the organization during the time spent reusing was pushed to the clients who were purchasing the espresso. In the event that it was an instance of CSR, at that point the reusing cost ought to have been borne by Starbucks. In any case, the extremist gatherings were of the supposition that the organization avoided such expenses. Besides, the material that was utilized by one individual was given to someone else (Bryant 173). This could prompt different medical issues tha t would not agree to the cleanliness principles. Thirdly, the organization had not taken the endorsement of the FDA which was compulsory on part of the organization. At long last, the customersââ¬â¢ assessments were not thought of while taking this choice of executing the utilization of cups made of reused paper (Locke and Latham 73). Along these lines from the monetary, legitimate, social, good and moral perspective the progression was not fitting. Distinguishing the partners In request to recognize the partners and their relative intrigue and force in the issue a partner map has been drawn and their relative significance has been plotted as beneath.
Thursday, July 30, 2020
Perot, H. Ross
Perot, H. Ross Perot, H. Ross (Henry Ross Perot), 1930â", American business executive and political leader, b. Texarkana, Tex., grad. Annapolis, 1953. In 1957 he resigned his commission and became a salesman for IBM. In 1962 he founded Electronic Data Systems (EDS), one of the first computer data service companies. In 1984, he sold EDS to General Motors, but retained an interest in the company. Bitterly critical of General Motors management, he sold his remaining interests in EDS to GM for $700 million (1986). He diversified into real estate, gas, and oil and in 1988 started a new computer service company, Perot Systems. Perot came to national attention during the Iran hostage crisis (1979), when he funded an operation that rescued two of his employees from an Iranian prison. In 1992, he emerged as an independent candidate for president, expressing serious concern over the national debt. After a departure from the race in July, which alienated much of his support, he returned in October and fi nished third in the general election with nearly one fifth of the popular vote. He subsequently opposed the ratification of the North American Free Trade Agreement . In 1995 Perot founded a new national political party, the Reform party , as an alternative to the Democratic and Republican parties. As the party's 1996 presidential candidate, he again finished third in the presidential race, but with a much reduced popular vote. While Perot remained a significant force in the party, during the late 1990s his role was gradually eclipsed by the Reform governor of Minnesota, Jesse Ventura. See K. Follett, On Wings of Eagles (1983); D. Levin, Irreconcilable Differences: Ross Perot versus General Motors (1989). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History: Biographies
Friday, May 22, 2020
Edward Teller and the Hydrogen Bomb
What we should have learned is that the world is small, that peace is important and that cooperation in science... could contribute to peace. Nuclear weapons, in a peaceful world, will have a limited importance. -Edward Teller in CNN interview Significance of Edward Teller Theoretical physicist Edward Teller isà often referred to as the Father of the H-Bomb. He was part of a group of scientists who invented the atomic bomb as part of theà U.S. government-ledà Manhattan Project. He was also the co-founder of Lawrence Livermore National Laboratory, where together with Ernest Lawrence, Luis Alvarez, and others, he invented the hydrogen bomb in 1951. Teller spent most of the 1960s working toà keep the United States ahead of the Soviet Union in the nuclear arms race. Tellers Education and Contributions Teller was born in Budapest, Hungary in 1908. He earned a degree in chemical engineering at the Institute of Technology in Karlsruhe, Germany and received his Ph.D. in physical chemistry at the University of Leipzig. His doctoral thesis was on the hydrogen molecular ion, the foundation for the theory of molecular orbitals that remainsà accepted to this day. Although his early training was in chemical physics and spectroscopy, Teller also made substantial contributions to diverse fields such as nuclear physics, plasma physics, astrophysics, and statistical mechanics. The Atomic Bomb It was Edward Teller who drove Leo Szilard and Eugene Wigner to meet with Albert Einstein, who together would write a letter to President Roosevelt urging him to pursue atomic weapons research before the Nazis did. Teller worked on the Manhattan Project at the Los Alamos National Laboratory and later became the labs assistant director. This led to the invention of the atomic bomb in 1945. The Hydrogen Bomb In 1951, while still at Los Alamos, Teller came up withà the idea for a thermonuclear weapon. Teller was more determined than ever to push for its development after the Soviet Union exploded an atomic bomb in 1949. This was a major reason why he was determined to lead the successful development and testing of the first hydrogen bomb. In 1952, Ernest Lawrence and Teller opened the Lawrence Livermore National Laboratory, where he was the associate director from 1954 to 1958 and 1960 to 1965. He was its director from 1958 to 1960. For the next 50à years, Teller did his research at the Livermore National Laboratory, and between 1956 and 1960 he proposed and developed thermonuclear warheads small and light enough to be carried on submarine-launched ballistic missiles. Awards Teller published more than a dozen books on subjects ranging from energy policy to defense issues and was awarded 23 honorary degrees. He received numerous awards for his contributions to physics and public life. Two months before his death in 2003, Edward Teller was awarded the Presidential Medal of Freedomââ¬âthe nations highest civil honorââ¬âduring a special ceremony conducted by President George W. Bush at the White House.
Sunday, May 10, 2020
Key Pieces of Major Declaration Essay Samples Culp Georgetown
Key Pieces of Major Declaration Essay Samples Culp Georgetown In a market economy, to attain efficiency, the resources have to be allocated in such a manner they are readily available to various users at different geographic locations. To comprehend how women are portrayed as activists, it is essential to have knowledge on the plot of the film. Selecting a great topic for your essay is among the most significant and frequently tricky parts for many students. You may trust us to supply expert aid for many of your academic writing needs. Major Declaration Essay Samples Culp Georgetown - the Story As soon as your writing is finished, make certain to have an editor review your essay for you. First and foremost it's essential to be certain that you comprehend the essay question fully and your essay answers each part of the question adequately. Qualities of a very good persuasive essay topic The topic needs to be specific. It will be simpler that you compose a great persuasive ess ay if it's a subject in which you have knowledge. Most academic essay topics usually ask you to choose a side in an argument or maybe to defend a specific side against criticism. High school essay examples incorporate a number of short essays like narrative, persuasive and analytical. All essays will have a particular topic that's either one you choose or one which is provided for you. High school essays are structured very similarly whatever the topic and fantastic essay structure will let you compose a crystal clear essay that flows from 1 paragraph to the next. The Lost Secret of Major Declaration Essay Samples Culp Georgetown Don't forget that any argumentative essay sample you'll discover on the internet will require a full rewriting in order to prevent plagiarism. The most important element which creates a persuasive essay in English stand out from the remainder of assignments is the use of reasoning. The simplest way to decide on the form of an essay is to realize the writer's point of view. Just stick to the guidelines stated above, and you will be well on your way to writing a fantastic persuasive essay. A persuasive essay needs to be able to grab the interest of the folks reading it easily. The target of a persuasive essay is to convince your readers your viewpoint is the ideal viewpoint. If you're already on the lookout for persuasive essay examples online, you most likely have a somewhat vague idea about how to begin writing. Trying to persuade your teacher may be quite exhausting. Essay writing is often practiced is schools. Generally, students are requested to compose assignments which take between 30 minutes and a complete hour. First-year students otherwise enter the College as Undeclared students, employing the initial and second year to learn more about the curriculum seeking their selection of major. High school, college, and sometimes even university students from all around the world are writing persuasive essays. Minors might be declared at the exact same time you're declaring your major. Students shouldn't have to wear uniforms. They should not have to wear school uniforms because they limit students' ability to express their individuality. You have to find the proper resources for your essay together with patience when finding the proper inspiration to write. Other goals include the demonstration of amazing research abilities and deep understanding of the subject. The perfect place to bear in mind is an absolutely free online English writing lab named Purdue OWL. Therefore, it's imperative to learn how to approach any issue with a strong focus on solving it. Utilizing reliable sources for research is vital. Begin with general subjects that you are conversant with then narrow down to a certain topic. Whichever topic you select, always don't forget the value of literature sources. Possessing very good research abilities and selecting a superb topic is critical. The Tried and True Method for Major Declaration Essay Samples Culp Georgetown in Step by Step Detail If you wish to learn how to compose an excellent persuasive essay, you're looking in the correct spot! Having found the side that you're standing for, you will need to guarantee you fully grasp the viewpoint of the opposite side. To begin with, it's important to pick a topic that it is possible to take a stand for. When you settle on the subject and pick the position on which you will base your essay, the remainder of the job can then begin. The major portion of a brief essay is known as the body. All of the primary points ought to be concisely mentioned in the preview. Clearly, you ought not purposely select a topic that will bore your audience. The remaining portion of the paragraph should argue the most important point. What Does Major Declaration Essay Samples Culp Georgetown Mean? You should incorporate a distinct phrase for every one of your topics of assessment. Use the very best terms you can imagine! There's a pool of subjects to pick from. There are several free examples of appropriate formatting.
Wednesday, May 6, 2020
Italy Tax System Free Essays
Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individualââ¬â¢s income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. We will write a custom essay sample on Italy Tax System or any similar topic only for you Order Now There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. The country of domicile is important regarding inheritance tax, as thereââ¬â¢s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: â⬠¢The person has permanent home in Italy; â⬠¢He/She stays at least 183 days in Italy during any calendar year â⬠¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; â⬠¢The centre of personââ¬â¢s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a ââ¬Å"permanent residentâ⬠of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a ââ¬Å"tax creditâ⬠is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies ââ¬â SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 ââ¬â 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. â⬠¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. â⬠¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the da te of sale. In regard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. â⬠¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. â⬠¢ An Individual ââ¬â An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. â⬠¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% ââ¬â 240% of the tax, depending on the length of time that the return is in arrears. â⬠¢ A Limited Company ââ¬â A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security â⬠¢An employed person ââ¬â th e employerââ¬â¢s contribution is around 30% of the salary and the employeeââ¬â¢s contribution is around 10% of the salary. A self-employed person ââ¬â the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â⠬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili ââ¬â ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called ââ¬Å"no-tax areaâ⬠, (a deduction of between â⠬3,000 and â⠬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Directorââ¬â¢s Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isnââ¬â¢t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani và EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes ââ¬â Income Tax, Capital Gains Inheritance Tax ââ¬â in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANADI NTERNATIONAL. GC:CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng How to cite Italy Tax System, Essay examples
Wednesday, April 29, 2020
INTRODUCTION Essays (1015 words) - Charles Dickens,
INTRODUCTION This report will talk about the life of a famous author, Charles Dickens. It will tell you about his early, middle, and later years of his life. It will also talk about one of his great works of literature. In conclusion, this report will show a comparison of his work to his life. EARLY LIFE Charles Dickens was born at Landport, in Portsea, on February 7, 1812. His father was a clerk in the Navy Pay-Office, and was temporarily on duty in the neighborhood when Charles was born. His name was John Dickens. He spent time in prison for debts. But, even when he was free he lacked the money to support his family. Then, when Charles was two they moved to London.1 Just before he started to toddle, he stepped into the glare of footlights. He never stepped out of it until he died. He was a good man, as men go in the bewildering world of ours, brave, transparent, tender-hearted, and honorable. Dickens was always a little too irritable because he was a little too happy. Like the over-wrought child in society, he was splendidly sociable, and in and yet sometimes quarrelsome. In all the practical relations of his life he was what the child is at a party, genuinely delighted, delightful, affectionate and happy, and in some strange way fundamentally sad and dangerously close to tears. 2 At the age of 12 Charles worked in a London factory pasting labels on bottles of shoe polish. He held the job only for a few months, but the misery of the experience remain with him all his life. 3 Dickens attended school off and on until he was 15, and then left for good. He enjoyed reading and was especially fond of adventure stories, fairy tales, and novels. He was influenced by such earlier English writers as William Shakespeare, Tobias Smollet, and Henry Fielding. However, most of the knowledge he later used as an author came from his environment around him. 4 MIDDLE LIFE Dickens became a newspaper writer and reporter in the late 1820's. He specialized in covering debates in Parliament, and also wrote feature articles. His work as a reporter sharpened his naturally keen ear for conversation and helped develop his skill in portraying his characters speach realistically. It also increased his ability to observe and to write swiftly and clearly. Dickens' first book, Sketches by Boz (1836) consisted of articles he wrote for the Monthly Magazine and the London Evening Chronicles.5 On April 2, 1836 he married Catherine Hogarth. This was just a few days before the anoucement that on the 31st he would have his first work printed in The Posthumous Papers of the Pickwick Club. And this was the beginning of his career. 6 Then, at 24, Dickens became famous and was so until he died. He won his first literary fame with The Posthumous Papers of the Pickwick Club. Published in monthly parts in 1836 and 1837 the book describes the humorous adventure and misadventures of the English Countryside. After a slow start, The Pickwick Papers as the book was usually called gained a popularity seldom matched in the history of literature. 7 Then in 1837, Catherine's sister Mary, died. Because of her death Dickens' suffered a lot of grief. This led some scholars to believe that Dickens loved Mary more than Catherine. Catherine was a good woman but she lacked intelligence. Dickens and Catherine had 10 children. Then later in 1858, the couple seperated. 8 LATER LIFE,/b His later years was basically consisting of two main additions to his previous activites. The first was a series of public readings and lectures which he began giving it systematically. And second, he was a successive editor. Dickens had been many things in his life; he was a reporter , an actor, a conjurer, a poet, a lecturer, and a editor and he enjoyed all of those things. 9 Dickens had a remarkable mental and physical energy. He recorded all his activites in thousands of letter, many of which made delightful readings. He spent much of his later life with crowded social friends from arts and literature. He also went to the theater as often as he could, cause he loved drama. Dickens also produced and acted in small theaters
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