Tuesday, August 25, 2020

Palaeolithic-type diet and the metabolic syndrome Essay

Paleolithic-type diet and the metabolic disorder - Essay Example metabolic disorder were randomized to a fourteen day dietary mediation with either a Paleolithic-type diet (n=18), in view of anthropological investigates or a sound eating regimen reference (n=14), in view of the rules of Dutch Health Council. Both essential and auxiliary results of the examination were estimated. Oral glucose resilience and attributes of MetS (pulse, glucose levels, stomach periphery, cholesterol levels) being essential. Intestinal penetrability, irritation and salivary cortisol were estimated as the optional results. Accentuation was put on avoidance of weight reduction. 9 men and 25 ladies with a normal BMI of 31.8 kg/m2 and normal period of 53.5 years were assessed. The Paleolithic sort diet brought about a general lessening in systolic and diastolic pulse, cholesterol and triglyceride levels just as an expansion in HDL cholesterol levels when contrasted with the individuals who were exposed to the reference diet. Be that as it may, the abdomen circuit diminished in all the subjects. Despite the fact that body weight should be kept stable, there was a general decrease in weight of the individuals who were exposed to the Paleolithic kind eating routine when contrasted with the individuals who were exposed to the reference diet. No progressions were noted in the intestinal penetrability, salivary cortisol or

Saturday, August 22, 2020

Decisions in Paradise Paper part 1,2, and 3 Essay

Choices in Paradise Paper section 1,2, and 3 - Essay Example It is frequently observed that quick urbanization and the mechanical progressions have been liable for worldwide environmental change which may have added to the expanded recurrence of characteristic catastrophes, all through the world. Kava also is inclined to catastrophic events and simultaneously outer elements like fear based oppression and inner hardship, has created numerous protections among the nearby populace. Subsequently, we have to apply the procedure of dynamic that would assist us with deciding on the undertakings that are most appropriate to profit both Kava individuals and us. ‘Decision networks are best where you have various great other options and numerous elements to take into account’ (web). Choice Matrix Analysis would encourage us to reach to the correct choice since it fuses a colossal scope of variables for the different tasks that can be begun here. The different business alternatives may incorporate the travel industry, oil, gaseous petrol and farming produce. The couple of the striking elements that may impact the choice incorporate existing interests of the organization, fundamental cost, scope, nearby asset, neighborhood advancement and so on. ‘Using such a circulated evaluation system, the highlights of a scope of proof can be provided food for while the assessor isn't compelled to pre-total different kinds of proof into a solitary numerical worth. Both complete and fragmented appraisals can be suited in a brought together way inside the framework’ (Yang, 2001). Kava is presented with rich neighborhood crude materials which incorporate items like oil, petroleum gas, cocoa, flavors, sugar and so on. Another zone that has huge potential is the travel industry that can be formed into a thundering business. At first we should distinguish two regions which can be formed into solid business arrangement. Later the organization can enhance to present new territories for new pursuits. Consequently, taking a gander at

Monday, August 10, 2020

Can You Get a Cash Advance With No Bank Account

Can You Get a Cash Advance With No Bank Account Can You Get a Cash Advance With No Bank Account? Can You Get a Cash Advance With No Bank Account? Regular credit card cash advances do not require a bank account. Sort of. Its complicated.When you need quick cash to cover an emergency expense, there are a couple different routes you could go. You could visit the ATM and withdraw some funds, you could bring in a check and get it cashed, or you could even take out a payday loanâ€"though that one is by far your worst option.(Okay, no, selling your plasma to that guy Dmitri who hangs out behind the Panera Bread is your  worst  option. But a payday loan is a close second.)Your options become a lot narrower, however, if you don’t have a bank account. You can’t write a check without one, nor can you visit an ATM. Plus, many payday lenders will still require that you have an account before they’ll lend to you.A cash advance might be a good option, but can you get one without a bank account? The answer here is … maybe. For one thing, it depends on what you mean by “cash advance.†What is a cash advance?A cash advance is a type of credit card transaction. Instead of using your card to simply make a purchase, you can use a cash advance on your card to receive paper money. The amount that you withdraw is then added to your total balance, the same way that the cost of a normal transaction would be.Besides the money that you receive, cash advances differ from normal credit card transactions in three important ways. First, most cards charge an additional fee for taking out a cash advance. Typically this fee is something like “$5 or 3 percent of the amount withdrawn, whichever is higher.” So right off the bat, you have to pay in order to get cash with a cash advance.Second, cash advances do not come with an interest-free grace period. With traditional purchases, there is typically a 30-day window between when the purchase is made and when the purchase amount starts accruing interest. This means that if you can pay that balance off in full before the grace peri od ends, you can avoid paying any additional costs.But with cash advances, that interest starts accruing immediately. Between that interest and the cash advance fee, there’s no way to avoid paying extra money. Plus, the interest rates for cash advances are much higher than the interest rates for regular transactions. If you want to take out a cash advance on your credit card, it is going to cost you.(Tired of relying on cash advances for emergency expenses? Check out our blog post: Saving Strategies to Avoid a High-Interest Cash Advance Loan.)Can you get a credit card without a bank account?Why are we asking this question? Well, its because it gets to the heart of why answering this query is so tricky. See, while a credit card cash advance doesn’t require a bank account, you’re probably going to need a bank account in order to get that credit card in the first place. Theoretically, the answer is yes. But in reality? Its a no.If you are looking for a traditional unsecured credi t card, but you don’t have a bank account, youre going to be out of luck. Pretty much all credit cards are going to require that you have a bank account before they’ll approve you. Not having a bank account is a big red flag for themâ€"it means you’re much more likely to not pay back what you borrow.If you can’t take out a credit card without a bank account, that means you won’t be able to get a cash advance without one either.You CAN get a cash advance with a secured credit card or prepaid debit card.People who don’t have bank accounts can still apply for a secured credit card. With these cards, you make a cash deposit into an account that the card-issuer opens up for you. That cash amount then determines your credit limit. So a $500 deposit would mean a $500 limit. You could then use this secured credit card to take out a cash advance.But this arrangement raises the question: Why would you use a secured credit card to take out a cash advance when you could just use the cash that you already deposited to open the card?Well, the odds are good that if you’re in this situation, you probably have bad credit. Using a secured credit card and making your payments on-time is a great way to raise your credit scoreâ€"so long as the card-issuer reports to the credit bureaus.While secured credit cards often come with higher fees (not mention more fees) than traditional credit cards, using one of them is much preferable to doing everything in cash. Using one properly can improve your credit score over time, eventually leading you to a card with much better benefits and lower rates.You could also take out a prepaid debit card to take out a cash advance. With these products, the funds are loaded directly onto your card; the money is yours to spend, with no interest accruing at all. You can use one of these cards at an ATM to take out cashâ€"but it will probably come with even more fees than a standard cash advance would. Plus, unlike secured credit cards, a pr epaid debit card wont improve your credit.(To read more about other alternatives to traditional banking, check out our blog post: How to Survive in a Banking Desert.)Some “cash advance” loans don’t require a bank account.Remember earlier in this post when we mentioned payday loans? Those are short-term, high-interest no credit check loans that are designed to quick and easyâ€"but in exchange, they are much more expensive than a regular personal loan, and theyre aimed at folks who have poor credit scores. The typical term for a payday loan is something like two weeks, with an annual percentage rate (APR) of 350 percent.Here’s the thing about payday loans: A number of them advertise themselves as “cash advance” loans. And while most payday loans do require you to have a bank account, there are some that don’t. Many bad credit loans will direct deposit your funds into your checking account, but cash advance loans that don’t require a bank account will either hand you ca sh or will put the money on a prepaid debit card.These loans are probably the most dangerous kind of cash advance. For one, they are far more expensive than the kind of cash advance you’d take out on your credit card. For another, their short repayment terms make them exceedingly difficult to repay on time. And while that might seem like a mistake on the part of the lender, it might actually be a key part of their business plan.See, with predatory no credit check loans, the lender stands to make more money if you can’t repay your loan on time. This allows them (where it’s legal) to roll the loan over, extending the due date in return for you paying off the interest on the original loan term. The lender then charges you additional interest on the extended term, essentially doubling the cost of your loan.This rollover processâ€"where people are constantly extending their loans while never paying anything beyond the interest owedâ€"can easily transform into a dangerous cycle of d ebt. So while you might be able to get a “cash advance” loan without a bank account, we highly recommend you stay away from them.To learn more about the dangers of predatory lending, check out these related posts and articles from OppLoans:A Field Guide to Spotting Predatory LendersTax Refund Anticipation Loans Are More Dangerous Than You Think5 Alarming Payday Loan StatisticsWhat are you do when you need some quick cash?  We want to hear from you!  You can  email us  or you can find us on  Facebook  and  Twitter.

Saturday, May 23, 2020

Comparing Christianity, Judaism, and Islam Essay - 1364 Words

Comparing Christianity, Judaism, and Islam Christianity most widely distributed of the world religions, having substantial representation in all the populated continents of the globe. Its total membership may exceed 1.7 billion people. Islam, a major world religion, founded in Arabia and based on the teachings of Muhammad, who is called the Prophet. One who practices Islam is a Muslim. Muslims follow the Koran, the written revelation brought by Muhammad. The Muslim world population is estimated at more than 1 billion. Islam is the quickest growing religion. Judaism is one of the worlds oldest religious traditions. Pre-modern Judaism constituted (and traditional Judaism today constitutes) an integrated cultural system of Jewish law,†¦show more content†¦After four years he began to preach openly in his native city of Mecca. Ridiculed by the Meccans, he went to Medina in 622. At his death in 632, Muhammad was the leader of an Arab state growing rapidly in power. The third duty of a Muslim is to pay zakat. This tax was originally levied by Muhammad ,and later by Muslim states, on the wealthy members of the community, primarily to help the poor. The fourth duty is the fast of the month of Ramadan. During the fasting month, one must refrain from eating, drinking, smoking, and sexual intercourse from dawn until sunset. The fifth duty is the pilgrimage to Mecca. Every adult Muslim who is physically and economically able to do so must make this pilgrimage at least once in his or her lifetime. Unlike the other two major religions Judaism evolved form the Israelites who didnt deny the existence of other gods for other nations, though they only worshipped one deity. Its deity was Yahweh, the god of the patriarchs, who was worshipped in a sacrificial cult centered in Jerusalem and later at sanctuaries in the north, where a rival Jewish kingdom was formed. Prophets who warned against the peoples reliance on these temple cults saw themselves vindicated when both the northern and southern kingdoms were destroyed by foreign conquerors. The exile of the Judeans to Babylonia in 586 BC was a major turning point in Israelite religion. The prior history of Israel now was reinterpretedShow MoreRelatedComparing and Contrasting the Views of Christianity, Islam, and Judaism 1178 Words   |  5 Pagescomes to theism and the wold iew, one of the main questions that is asked by all is, â€Å"if there is a God or a devine spirit and if so what he or she like?† Out of the three main r eligions of the world Christianity, Islam, and Judaism all have different views on who God really is or isnt. So when comparing each of the worlds three main religions, it is best to start with looking at how each of these religions are similar before we focus on how different that they are. What each of the 3 main religionsRead More Comparing Christianity, Judaism, and Islam Essay739 Words   |  3 PagesSimilarities and Differences between Christianity, Judaism and Islam There are many similarities and differences between Judaism, Christianity and Islam. There are also many differences that separate the three major religions of the world. This paper will delve into all three of them. The major similarities that all three religions share are that they are all monotheistic. This all means that they believe in one god and that he is the supreme ruler of all things. They also believe thatRead MoreThree Main Religions in the Middle East 897 Words   |  4 PagesIran, Iraq, etc. The religions are Christianity, Islam, and Judaism. With the close proximity of these countries, but the differing views on things, mainly religion, creates some conflicts and hostility. In America, people are allowed to worship who they want, and believe in what they choose. When someone says they are Christian, there is not a lot of judgement passed, but in these other places, religion rules all. Today we will be assessing each religion and comparing them to one another. One of theRead MoreThe Three Major Religions Essay1429 Words   |  6 PagesThe Major Religions Judaism, Christianity and Islamic Humanities 101 August 28, 2010 Strayer University The major religions in the world are Judaism, Christianity, and Islam. Judaism, Christianity, and Islam are monotheistic religions, namely they believe that there is only one God. All three religions believe that this God is the origin and source of all that exists. God cares about the entire creation and desires the well-being of all. God is just and has provided basicRead MoreIslam : A Powerful Religion1437 Words   |  6 PagesIslam emerged as a powerful religion in the seventh century. Prior to this, Christianity and Judaism dominated life throughout the Middle East and Europe. In order to develop as a system of faith, Islam borrowed ideas such as monotheism, an afterlife and many other concepts from the two prominent religions. Hence, Islam was revolutionary for the introduction of controversial values such as the rejection of Jesus Christ and its distinct differences in beliefs. Ever since its rise to popularity,Read MoreJudaism, Christianity, And Islam1016 Words   |  5 Pagesthat keeps many people going in life but at the same time, the same reason our world has so many problems and has been torn apart. Through studying the main tenets in call, Judaism, Christianity and Islam were analyzed for weeks. Christianity and Islam take the cake for the two biggest religions in today’s population however, Judaism plays the smallest role. These three religions, although different, are easily able to be compared and contrasted because of all of the history and information we have attainedRead MoreComparing Islam And Baha I And Islam1264 Words   |  6 PagesWhether it be the various branches of Christianity, the Chinese religions, or even Judaism and Islam, they have so much in common when you work down to the roots of the religions. For starters, I will be comparing Islam and Baha’i. Part of the reason that Baha’i and Islam are so similar is because Baha’i gets its start from some of the base beliefs of Islam. Some of the similarities between the two are the fact that both have obligatory prayers. With Islam, a believer would pray five times a dayRead MoreCommon Threads Throughout Judaism, Christianity, and Islam1233 Words   |  5 PagesThe monotheistic religions of Judaism, Christianity, and Islam have over many thousands of years established many traditions and beliefs. Many of these are from their respective book of scripture such as the Bible, Torah, or Qu’ran. Others are from the interpretation of the religions over the many years from their leaders and the generational stories that have been passed down. Many of these can be seen as quite similar between the religions, but others can be considered unique to each one ofRead MoreA Comparison of Religions1177 Words   |  5 Pagesï » ¿Judaism, Christianity, and Islam are all differ ent types of Abrahamic religions. Abrahamic religions are the monotheistic faiths of the world. The most prominent of these are in fact Judaism, Christianity, and Islam, all of which can trace their religious origins back to Abraham (Bowker, 2008). Abraham is considered the ancestor of Israelites, the first Jewish believers, through his son Isaac. Isaac is generally associated with the foundation of the Israelite people while Abrahams other son, IshmaelRead MoreThree Religions : One God1467 Words   |  6 PagesReligions: One God Christianity, Islam, and Judaism are three of the most influential religions in the world. Together, they account for almost four billion followers. These religions are usually referred to as the Abrahamic religions. This is because they all claim Abraham as an important pillar of their faith. Christianity, Islam, and Judaism have many things in common, including a main place of worship and holy book, but within these similarities are some major differences. Christianity is a religion

Tuesday, May 12, 2020

Subjects, Verbs and Objects The Basic Sentence Unit

As seen in our review of the basic parts of speech, you dont need a thorough knowledge of formal English grammar to become a good writer. But knowing a few basic grammatical terms should help you understand some of the principles of good writing. Here, youll learn how to identify and use subjects, verbs, and objects—which together form the basic sentence unit. Subjects and Verbs A sentence is commonly defined as a complete unit of thought. Normally, a sentence expresses a relationship, conveys a command, voices a question, or describes someone or something. It begins with a capital letter and ends with a period, question mark, or exclamation mark. The basic parts of a sentence are the subject and the verb. The subject is usually a noun—a word (or phrase) that names a person, place, or thing. The  verb (or  predicate) usually follows the subject and identifies an action or a state of being. See if you can identify the subject and the verb  in each of the following short sentences: The hawk soars.The boys laugh.My daughter is a wrestler.The children are tired. In each of these sentences, the subject is a noun: hawk, boys, daughter, and children. The verbs in the first two sentences—soars, laugh—show action and answer the question, What does the subject do? The verbs in the last two sentences—is, are—are called linking verbs because they link or connect  the subject with a word that renames it (wrestler) or describes it (tired). Pronouns Pronouns are words that take the place of nouns in a sentence. In the second sentence below, the pronoun she stands for Molly: Molly danced on the roof of the barn during the thunderstorm.She was waving an American flag. As the second sentence shows, a pronoun (like a noun) may serve as the subject of a sentence. The common subject pronouns are I, you, he, she, it, we, and they. Objects In addition to serving as subjects, nouns may also function as objects in sentences. Instead of performing the action, as subjects usually do, objects receive the action and usually follow the verb. See if you can identify the objects in the short sentences below: The girls hurled stones.The professor swigged coffee.Gus dropped the iPad. The objects—stones, coffee, iPad—all answer the question what: What was hurled? What was swigged? What was dropped? As the following sentences demonstrate, pronouns may also serve as objects: Before eating the brownie, Nancy sniffed it.When I finally found my brother, I kissed him. The common object pronouns are me, you, him, her, it, us, and them. The Basic Sentence Unit You should now be able to identify the main parts of the basic sentence unit: SUBJECT plus VERB, or SUBJECT plus VERB plus OBJECT. Remember that the subject names what the sentence is about, the verb tells what the subject does or is, and the object receives the action of the verb. Although many other structures can be added to this basic unit, the pattern of SUBJECT plus VERB (or SUBJECT plus VERB plus OBJECT) can be found in even the longest and most complicated structures. Practice in Identifying Subjects, Verbs, and Objects For each of the following sentences, decide whether  the word in bold  is a subject, a verb, or an object. When youre finished, check your answers with those at the end of the exercise. Mr. Buck donated a wishbone to the Museum of Natural History.After the final song, the drummer hurled his sticks at the crowd.Gus smashed the electric guitar with a sledgehammer.Felix stunned the dragon with a ray gun.Very slowly, Pandora opened the box.Very slowly, Pandora opened the box.Very slowly, Pandora opened the box.Thomas gave his pen  to Bengie.After breakfast, Vera drove to the mission with Ted.Even though it rarely rains here, Professor Legree carries his umbrella wherever he goes. Answers1. verb; 2. subject; 3. object; 4. object; 5. subject; 6. verb; 7. object; 8. verb; 9. subject; 10. verb.

Wednesday, May 6, 2020

The Impact of Tax Havens on Business Decision-making Free Essays

string(158) " tax havens can be used by MNCs to gain profits away from high-tax countries, but can also help to repatriate taxes from activities in low-tax jurisdictions\." Introduction OECD’s initiatives have exemplified that tax havens have attracted more and more attention in recent years (OECD, 1998, 2000, 2004). Compared with nonhaven countries, tax havens have lower levels of corruption, better political and legal systems, and that they could defer or reduce tax liabilities to other countries through strategic use of debt among subsidiaries or transfer prices strategy. A 100% owned abroad subsidiary of a multinational company (MNC) can manipulate their interests, management fees, transfer prices and royalties charges, which can cause the subsidiary to avoid some tax payments in home country. We will write a custom essay sample on The Impact of Tax Havens on Business Decision-making or any similar topic only for you Order Now Generally, a MNC could minimize taxable income arising in high tax countries, increase investments in low tax countries to reduce the average tax rate on their profits, or in order to delay the investment income from high tax jurisdictions, they could keep these earnings in a very low-tax country before they are used (Miller and Oats, 2009). If firms can get low tax rates abroad, they may not bring the money back to their home countries which have high tax rate, as a result, when the MNC recycles its foreign profits arising abroad, these earnings could be exempted from being retained earnings or foreign borrowings. Tax havens could be used as a means to protect portfolio gains from foreign direct investment profits. This is mainly because the infrastructure in tax havens is much more suitable to mobile portfolio income. This paper through analyzing three aspects of tax havens: its characteristics; its role in international market; the practical uses, mainly explains the impact of tax havens on business decision-making. Characteristics of Tax Havens Actually, the definition of tax havens still hasn’t been defined standard. Typically, in tax havens foreign investors can enjoy very favorable tax regimes, such as low or nil withholding tax rates or corporate tax rates on all or certain categories of income. In recent years, although the national tax group shares more and more kinds of information, another feature of tax havens – bank or commercial secrecy laws – is still very significant. Tax havens are low-tax jurisdictions, and in these areas investors have opportunities to get tax avoidance. No matter in what shape or form of tax havens, these countries and jurisdictions try to gain competitive advantages in commercial competitions through their particular tax systems. These tax havens are often recognized as offshore financial centers, which usually means â€Å"any shifting of funds out of the country of taxpayer residence for tax planning or tax evasion purposes† (Miller and Oats, 2009, p226). In offshore financial centers transactions with non-residents often exceed the related domestic transactions to a large extend (Dixon 2001, as cited in Miller and Oats, 2009, p225). These offshore financial centers normally have favorable regulatory system, legal environment and tax regime; MNCs perhaps adopt new financial products quickly and flexibly in the favorable legal environment. Dharmapala and Hines (2006) illustrate some characteristics of tax havens compared with nonhavens. In general, tax havens countries or territories are virtually wealthier than nonhavens. They usually have smaller population size, and their geographical characteristics are more likely to be islands with scarce natural resources, which can easily lead to economic openness. They also have substantial differences from nonhavens in legal origins and political institutions. Typically, tax havens have stronger governance institutions than comparable non-haven countries, and they are more likely to be dependent territories, have better legal and political systems. The examples of tax havens jurisdictions include Hong Kong and Singapore in Asia, Luxembourg and Ireland in Europe, and some Caribbean island nations in the Americas, and that within some countries there are also low-tax jurisdictions, for example special economic regions in China. The Gordon Report, prepared for the US Treasury in 1981, states some more characteristics of tax havens. Income and capital in tax havens countries usually can get lower or zero tax rate and banking or commercial secrecy provides some opportunities to tax avoidance and/or tax evasion. There is no exchange control, but it provides a provision of offshore banking facilities. Additionally, tax havens often have good communication facilities and political stability; they can provide an opportunity for multilateral tax planning. Foreign capital in these countries can get favorable disposition; professional advisers are always available for foreign investors. Furthermore, their convenient locations and decent communications climates, especially the freedom from excessive regulations, The Role of Tax Havens in International Market There is a traditional â€Å"negative† view that tax havens play a disproportionate role in the world’s foreign direct investment (FDI) (Slemrod and Wilson, 2006), however, an emerging â€Å"positive† opinion of havens implies that their existence may not make high-tax countries get worse (Hines, 2006, 2007; Hong and Smart, 2007). High-tax countries may tax immobile firms more heavily, but tax havens impose lower tax rates on highly mobile firms. Given all other considerations equal, tax policies can affect MNCs’ FDI; lower tax rates could increase after-tax returns, thereby increasing investment funds. Generally, tax havens don’t have the responsibilities to provide the same function for all MNCs. The larger tax haven jurisdictions are (given the sizes of local economies), the greater opportunities taxpayers have to locate taxable profits. The same investment activities in countries with different tax rates may get very different opportunities for tax avoidance. MNCs can achieve tax avoidance in various manners, such as intrafirm trade, dividend repatriations, royalty payments, and intrafirm debt. Many enterprises use transfer prices within business transactions to reduce their overall tax burden, in fact, this approach is being widely suspected. MNCs typically can obtain certain benefits from allowing affiliates in high-tax countries to reduce the prices of goods and services provided to affiliates in low-tax countries. Transfer prices may be paid by groups not related to these transactions, however, when pricing issues relate to some special proprietary and differentiation provisions, this situation is getting to be quite complicated. Because of some legal looseness firms completely can adjust transfer prices without violating any laws. According to Hines and Rice (1994), tax havens can be used by MNCs to gain profits away from high-tax countries, but can also help to repatriate taxes from activities in low-tax jurisdictions. You read "The Impact of Tax Havens on Business Decision-making" in category "Essay examples" For mitigating double taxation a country can provide some credits to MNCs and use deferral policies before profits are repatriated. As a result, this approach may increase this country’s tax liabilities when repatriating profits earned in low-tax jurisdictions. Altshuler and Grubert (2003) state that through kinds of ownership arrangements tax havens can make deferral of repatriation taxes available. Practical Uses of Tax Havens A former employee of a Liechtenstein bank sold business information to Germany’s tax authorities, in February 2008 this international scandal was exposed. This news made some German residents being prosecuted for tax evasion, and meanwhile it attracted tax havens’ more attention on tax evasion issues, because some individuals use tax havens to avoid home country taxes illegally. Countries with income tax systems tax their residents’ overseas earnings, such as the interest, dividends and capital gains, whereas tax payers can evade these taxes because of some loopholds in bank secrecy laws. If foreign individuals don’t report their income arising in tax havens countries to their home country, their home country won’t know this income, because bank secrecy in tax haven countries will not provide information about these earnings to home country (Desai, Foley and Hines, 2004). As a general matter, individuals’ use of havens can be evaluated by foreign portfolio investment (FPI). International portfolio diversification provides insurance against the economic risks from investor’s home country, so investors can get substantial gains (French and Poterba, 1991). Investors have many nontax advantages for international diversification in tax havens, whereas they have to spend some efficiency costs on the benefits of FPI. For the purpose of evasion more and more investors locate their portfolios abroad, however, the issues of fairness and confidence in the tax system is undermined (Desai, Foley and Hines, 2006a). The costs caused by individuals’ use of tax havens largely depend on the degree of tax evasion. Some significant amounts of revenues are lost by countries as a result of illegal tax evasion through havens. Firms also invest large amounts in tax havens, but the firms using of havens may be quite different from individuals. The firms, which prefer to operate in tax havens, are most active abroad, technology-intensive and with extensive intrafirm trade, and these firms always are large MNCs. In order to get tax avoidance in tax haven operations, these firms could allocate taxable income away from high-tax jurisdictions. In larger tax haven jurisdictions the firms primarily reallocate taxable income, whereas in smaller tax haven countries the primary use of these firms is to facilitate deferral of home country taxation of foreign income. If a tax haven operation could generate a 1.5 to two percent greater sales and investment growth, in non-haven countries it’s only one percent greater likelihood (Desai, Foley and Hines, 2006b). Generally, these firms are not seeking to evade home country corporate taxes; they use tax havens for getting tax planning activities and tax avoidance lega lly. MNCs can use havens to defer or reduce their tax liabilities to other governments. Most nonhaven countries have two approaches to taxing their resident corporations’ overseas income: a â€Å"worldwide† system (used by the US, the UK and Japan) provides a foreign tax credit (FTC) for taxes paid to foreign governments to avoid the double taxation; a â€Å"territorial† system (used by most capital exporting countries, such as Germany and the Netherlands) exempts abroad income from home country taxation (Hong and Smart, 2007). For MNCs in territorial countries, income from the home country or some other high-tax country could be reallocated to a tax haven. Actually, a worldwide system is not pure, for example the US allows the taxation of overseas earnings to be deferred until these earnings are â€Å"repatriated† to the US. Moreover, the tax paid to the tax haven government is low or nil, thus, MNCs based in countries prefer to use tax havens to reduce or def er their tax liabilities, and they can use of debt among affiliates and transfer pricing to achieve this aim. When subsidiaries of a MNC trade between themselves, the prices they used can affect the allocation of the MNCs’ income within different jurisdictions. Governments generally ask firms to use â€Å"arm’s-length† prices; however, arm’s-length markets may don’t exist for some transactions. Take intellectual property for example, subsidiaries of same MNC can choose the place to locate research and development activities in order to attract other subsidiaries’ royalty payments into lower-tax countries; or MNCs can also have affiliates in tax havens lend to affiliates in high-tax jurisdictions. This â€Å"interest stripping† or â€Å"earnings stripping† generates interest deductions in high-tax jurisdictions and makes interest payments flowing towards low-tax jurisdictions (Desai and Dharmapala, 2006). Though governments impose some restrictions on capital structure to restrict this situation, apparently it’s less successful. Conclusion In many countries the governments make policies to reduce the tax burden of their residents, but they cannot make people avoid taxes totally. If the exemption method of taxation is used simply, the residents may pay nothing on their income arising in a tax heaven country. Thus, there is a limited relief on the income from tax haven countries. The firms in tax haven countries could reallocate taxable income earned in high-tax jurisdictions and defer repatriation taxes on income from low-tax jurisdictions. Operations of MNCs in tax haven countries can be treated as part of their international tax avoidance strategies. Tax havens usually attract MNCs to establish affiliates there, and high RD industries and intrafirm trades with large volumes prefer to invest there as well. Presumably, larger tax haven countries are likely more suitable for subsidiaries to reallocate income, and to reflect the effects of transfer pricing enforcement. Apparently, firms investing abroad at faster rates ar e more likely to establish new tax haven operations to avoid taxes. References Altshuler, R. and Harry, G. (2003) Repatriation taxes, repatriation strategies and multinational financial policy. Journal of Public Economics, 87 (73)-107 Desai, M. A., Foley, C. F. and Hines, J. R., Jr. (2004) Economic Effects of Regional Tax Havens. NBER Working Paper, No. 10806 Desai, M. A., Foley, C. F. and Hines, J. R., Jr. (2006a) The Demand for Tax Haven Operations. Journal of Public Economics, 90: 513-531 Desai, M. A., Foley, C. F. and Hines, J. R., Jr. (2006b) Do Tax Havens Divert Economic Activity?. Economics Letters, 90: 219-224 Desai, M. A. and Dharmapala, D. (2006) Corporate Tax Avoidance and High Powered Incentives. Journal of Financial Economics, 79: 145-179 Dharmapala, D. and Hines, J. R., Jr. (2006) Which Countries Become Tax Havens?. NBER Working Paper, NO. 12802 French, K. R. and Poterba, J. M. (1991) Investor Diversification and International Equity Markets. American Economic Review Papers and Proceedings, 81: 222-226 Hines, J. R., Jr. and Rice, E. M. (1994) Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109: 149-182 Hines, J. R., Jr. (2006) Will Social Welfare Expenditures Survive Tax Competition?. Oxford Review of Economic Policy, 22: 330-348 Hines, J. R., Jr. (2007) â€Å"Corporate Taxation and International Competition† In A. J. Auerbach, Hines, J.R., Jr. and Slemrod, J. (eds.) Taxing Corporate Income in the 21st Century. UK: Cambridge University Press. Hong, Q. and Smart, M. (2007) In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment. CESIfo Working Paper, No. 1942 Miller, A. and Oats, L. (2009) Principles of International Taxation. 2nded. UK: Tottel Publishing, Haywards Heath. pp. 225-229 OECD (1998) Harmful Tax Competition: An Emerging Global Issue.Paris: OECD OECD (2000) Towards Global Tax Cooperation: Progress in Identifying and Eliminating Harmful Tax Practices. Paris: OECD. OECD (2004) The OECD’s Project on Harmful Tax Practices: The 2004 Progress Report. Paris: OECD. Slemrod, J. and Wilson, J. D. (2006) Tax Competition with Parasitic Tax Havens. NBER Working Paper, No. 1225 How to cite The Impact of Tax Havens on Business Decision-making, Essay examples

Saturday, May 2, 2020

Brazilian Jujitsu Vs Kickboxing Essay Research Paper free essay sample

Brazilian Jujitsu Vs. Kickboxing Essay, Research Paper Compare A ; Contrast Essay The growing of assorted soldierly art signifiers across the Earth leaves an unsurmountable figure of surveies for one to take. Weather for self-defence or personal benefits the scope of Art signifiers are every bit diverse as they are expansive. The high quality of one art signifier over another can be easy argued. Having studied the humanistic disciplines of Thai kickboxing and Brazilian jujutsu, I have determined the latter of the two to be the more effectual contending art. The two art signifiers both originate in Asia. Kickboxing began in the Southeast Asiatic state of Thailand, and has traveled and expanded across many parts of the universe where it has been modified by other civilizations bring forthing alone sub humanistic disciplines such as American kickboxing. Jujitsu traces its paths back to antediluvian Japan. Finally Nipponese jujutsus made its manner to Brazil where it has been transformed over the last few centuries into modern Brazilian jujutsu. We will write a custom essay sample on Brazilian Jujitsu Vs Kickboxing Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There are two major different types of soldierly humanistic disciplines, striking humanistic disciplines and coping humanistic disciplines. Kickboxing is what is known as a dramatic art, and jujutsu is a grappling art. Kickboxing consists of a series of speedy blows, utilizing assorted parts of the organic structure such as the cubituss, articulatio genuss, shins, and the caput. Jujitsu utilizes the usage of assorted locks and holds that can be used to rapidly interrupt the limbs of an opposition or render them unconscious. Kickboxing includes a batch of fast maneuvering and centres on the thought of utilizing the strong parts of you R organic structure to stultify your opposition in a fleet onslaught. Jujitsu is a more defensive and arguably more proficient art that relies on forbearance and capitalising on an oppositions violative errors. The domination of jujutsu over kickboxing can be made clearly apparent in a conjectural caput to head matchup of every bit studied opposite numbers. The kick-boxers success would trust to a great extent upon the initial interaction of the battle ; seeking to disorient the opposition instantly with a speedy bombardment of work stoppages. If the kick-boxer connects solidly so the battle may be over right off. However effectual in a street battle this maneuver is seldom as successful against a trained wrestler such as a jujitsu pupil. A speedy onslaught leaves the kickboxer vulnerable to a take down or throw from his antagonist, normally non a hard manoeuvre on a striker who is non used to supporting such aggression. Once on the land the kickboxers work stoppages lose about all their baleful power with no purchase behind the blows they throw. It is now all but over as the wrestler takes control of the striker, who has little or no cognition of land combat, and coatings him easy. Arguing the Superiority of any active art over anthers a argument that will ever populate on every bit long as contending exists. The adeptness and strength of the striker versus the forbearance and timing of the wrestler may non ensue in the same result for every battle, but from general experience and all about usage the effectivity of the art of Jujitsu greatly outweighs that of kick-boxing.