Character Development in In Cold Blood From the Clutters to Their Killers - Literature Essay Samples

A majority of the world would agree that random murder is unethical and deserving of severe punishment- especially if this murder is done to an innocent, kind family. However, there is a great debate over the extent of punishment which random murder deserves. Should capital punishment be permitted? What is human life worth, and who has the authority to declare it? In the nonfiction novel In Cold Blood, author Truman Capote fully characterizes the victims, the Clutter family, using dialogue and outside descriptions in order to help the reader comprehend the loss and murder of the family more fully, and to ironically humanize the murderers Dick and Perry using parallelism; this is done in order to subtly suggest Capotes belief that capital punishment is wrong. As the reader gets to know the Clutter family members through dialogue and outside description, the characters become more real to the reader, so their deaths feel more personal. First, we read a description of Nancy, a pretty girl [whose] eyes made her immediately likeable, [they] at once announced her lack of suspicion (Capote 19). Nancys eyes stand out, especially because of their reflection of her innocence. She is personified here as a doe eyed gazelle unaware of the huntsman, or an innocent lamb to be slaughtered. This makes the reader feel increased sympathy for Nancy, as the damsel in distress is a familiar character- and the damsel who wasnt saved is by far a tragic story. Second, the reader sees Mrs. Ashidas opinion of Herb, as she tells him, I cant imagine you afraid. No matter what happened, youd talk your way out of it (Capote 36). Herb is the father figure. He is supposed to protect his family. He is, ideally, practically invincible. With the murder of Herb, the reader sees a heros failure, and so further comprehends the loss of the family. Finally, we see the nature of Bonnie and Kenyon. In one of her meltdowns, Bonnie tells Wilma, Im missing out on The best years, the children- everything And how will [Kenyon] remember me? As a kind of ghost (Capote 30). All Bonnie hopes for is a chance to connect with Kenyon, who is in every sense Bonnies child, a sensitive and reticent boy (Capote 39). However, with the murder of the Clutter family, any possibility for a close relationship is taken away with the brutality of chance and a gun. In all of these cases the author plays on the sympathies of the reader using intertextuality, as a familiarity with the types of characters helps further realize the loss of the characters and the value of human life. Further, Capote uses stock characters to develop the readers expectations, and then he changes the narrative from the stock characters traditional role in order to further emotionally involve the reader. As Capote continually quotes and references the Clutters throughout the book, he also characterizes the murderers. So, while the reader winces upon hearing Perrys testimony of the final cries of Nancy, which sounded like, Oh, no! Oh, please. No! No! No! No! Dont! Oh, please dont! Please! (Capote 245), the reader also feels a twinge of sympathy upon hearing of the immense neglect and abuse Perry suffered (Capote 130-136). As Capote himself said, If [Perry had] had any chance in life, things would have been different The author uses parallelism to humanize the murderers in the same way he had humanized the murdered: with life stories and outside descriptions. In this way, Capote is claiming equality between the murderers and the murdered; both parties are a part of humankind and capable of loving and being loved. This serves to finalize Capotes subtly written belief that capital punishment is inhumane. The Clutters, Dick, and Perry all had valuable lives and great potential; ultimatel y, the Clutters, Dick, and Perry all lost this potential. Capote expresses his disapproval of capital punishment to the readers, simply by employing human understanding. While most would agree the deeds Dick and Perry had done were sick and cruel (to say the least), some are able to read Capotes narrative of their lives and come away with the slightest compassion for Dick and Perry. Though they have killed and done wrong, they are still a part of humanity. Capote shares his belief that all people are equal- all are surging forward to their goals, all are loving or hating, all are different and yet one coherent whole of ingenuity and hope. Capote wanted the reader to see the truth: human life is valuable.

Using Your Interest In The Subject Of Your College Essay

Utilizing Your Interest In The Subject Of Your College EssayThere are various interesting points when you are composing a school article that will assist you with understanding the subject of your school course. You should be comfortable with the degree of intrigue that you have in the subject, or you could end up battling to discover data that you can use.The essential undertaking is to have an enthusiasm for the subject that you are contemplating, and for this you should know the wordings and the techniques that you will use to compose a school article. At the point when you do this you will have the option to acknowledge what your objectives are concerning your school course, which will eventually influence how much time you can spend on it.You must have a solid degree of enthusiasm for the subject so as to have the option to have a solid, positive involvement in a school article. This will give you a thought with regards to whether you have the degree of intrigue that is required to compose a quality school exposition. It is significant that you center around making your paper as fascinating as could reasonably be expected, regardless of whether it doesn't offer you the responses that you desire.There are a wide range of ways that you can concentrate on your enthusiasm for a school exposition. An incredible spot to begin is to consider something that you are energetic about, which will lead you to investigate ways that you can show what your advantage is.Think concerning why you are keen regarding the matter, and attempt to make a smart thought of where you need to go in your life. Maybe you will have the option to pick a particular vocation, or you will choose to return to class. In either case, you have to investigate your advantage and check whether you can have any kind of effect with the existence that you have chosen.You must recall that your exposition will help other people discover the data that they need, and this implies you should remember your name for the entirety of the spots that you use. On the off chance that you can give data and evidence to the data that you give, this will guarantee that you get what you need at long last. This is the means by which you will ensure that your expositions are brimming with data that will help other people get the data that they need.If you have an enthusiasm for a specific subject, you will find that it will furnish you with the information that you have to compose a school article that is genuinely amazing. Be certain that you remember your inclinations, with the goal that you can give yourself a solid measure of data to give.

Life After College Paper Editor

<h1>Life After College Paper Editor </h1> <p>If your content seems extraordinary yet you don't know around a couple of mistakes, our site will be especially useful for you. Offer your guidelines and you'll get a top notch paper as quick as could be expected under the circumstances. On the off chance that you find a mistake, if it's not too much trouble illuminate us. So it is conceivable to create much better, it truly is perfect that you pick a theme you're capable in. </p> <h2> Want to Know More About College Paper Editor? </h2> <p>We as a school paper composing administration see how to create papers in the most ideal manner conceivable. You'll need a school paper editorial manager that isn't just able to alter yet will likewise completely comprehend what you have composed. Record whatever you esteem even marginally appropriate to your paper when you're investigating. There is nothing incorrectly recorded as a hard copy a common 5-passage paper. </p> <p>Sometimes teachers need to alter explore paper to forestall counterfeiting or conceivably to organize it accurately. Frequently understudies don't know about how to organize the correct or the appropriate reference styles required in a task. A lot of understudies need to support their composing abilities and jargon to create extraordinary papers. </p> <p>To start with, our experts are generally more experienced than a paper essayist normally. There are examples when even proficient scholars feel there is have to utilize the assistance of a paper editorial manager. Commonly, writers can submit work has been composed. </p> <p>If you are looking for an amazing and brief scholastic paper or an altered article that is composed to satisfy your requests, at that point you've discovered the best possible area. As needs be, in the paper by composing an English paper depressor to take a gander at utilizing PC examination is acted in a way that gives more certainty realizing that you get. Prepared to get articles about affection thesis house isn't the specific expert. So as to produce the majority of composing an extraordinary school paper, you additionally need to design out your time objectively. </p> <p>On-line look into paper composing with PapersMart is very helpful and gainful. Purchasing research papers online is basic for understudies who need to turn out to be high evaluations without a great deal of hustle. No doubt, you found the absolute best research. Careful research can assist you with composing an astounding paper with enough proof and realities. </p> <p>Perhaps you're hoping to improve your composing abilities. Our group has been taking a shot at altering programming for a long time to guarantee it is great and easy to utilize. Every school or college incorporates a particular rule and you just ought to compose your exposition appropriately. </p> <p>Our wonderful century and innovation advancement lets us get grand points of interest from the web. Our expert help is constantly arranged to help 24 hours out of every day, seven days out of each week. Every one of our administrations are proposed to fulfill the requests and spending plans of graduate and college understudies. You'll get absolutely free electronic preparing. </p> <h2> The Characteristics of College Paper Editor</h2> <p>The third step of articles altering we perform is the absolute zoom of the best approach to get a specialist see and a sentiment of the whole picture. You have the entirety of the controls! </p> <p>The creators of the paper has been put to use for a wide range of programming corrector. The subject of your paper mixes into the idea of the paper which will help draw out the way of the paper. Along these lines, in case you're uncertain about whether to make a paper or, make an effort not to recall that it may turn the scales in support of you. At the point when the paper is finished, you get a warning. </p> <p>Along with that, there are loads of level of checking our exposition editing administration offers. The editing instrument stretches out to you various variations to change unmistakable expressions. A spelling checker may give you a hand or maybe a paper rater. Our paper altering administrations are custom fitted around the ought to give the absolute best an incentive to our customers. </p>

Tips to Help You Write a Good College Essay

<h1>Tips to Help You Write a Good College Essay</h1><p>When you are getting ready for your school exposition, you need to ensure that you finish the undertaking rapidly and guarantee that you don't commit errors that will make your school dismiss your paper. On the off chance that you battle with this, at that point you will see that your exposition is going as dismissed in a matter of seconds. We should discuss a few hints to assist you with composing a decent essay.</p><p></p><p>Your first tip is to focus on the way that you compose. You have to focus on what you are stating. You need to ensure that you diagram your focuses in a decent way.</p><p></p><p>What you are stating to the peruser ought to be clear and brief. You need your peruser to see precisely what it is that you are attempting to get over. You would prefer not to fill your exposition with a great deal of language and convoluted words that you don't gener ally understand.</p><p></p><p>Your school paper should be elegantly composed and you have to utilize great syntax so you don't insult anybody. You ought to consistently utilize great sentence structure when you are composing a school article. Ensure that you know about the standards and ensure that you compose your article correctly.</p><p></p><p>Writing a school paper can be exceptionally troublesome however you shouldn't be disheartened. Once in a while you may need to find support from a school teacher or another understudy to make you go. They can offer you guidance and models that you can use to assist you with composing your essay.</p><p></p><p>You should ensure that you are doing your best when you are composing your school article. Your odds of getting acknowledged for your school is reliant on how well you compose the paper. A decent paper will gain you numerous school acknowledgment letters and a decen t grade.</p><p></p><p>Yourcollege exposition doesn't need to be troublesome and you don't need to compose from a book or a word reference. You should begin with a decent arrangement that you know and you are sure about. When you begin thinking of you should attempt to concoct a thought or two.</p><p></p><p>A great school article doesn't need to be protracted and it doesn't need to be long either. It is your duty to compose a decent exposition and you shouldn't stress in the event that you can't compose from a book or word reference. You should keep your school article basic and you should wind up improving as you go along.</p>

5 Reasons Why You Should Use a Professional Essay Writing Sample

<h1>5 Reasons Why You Should Use a Professional Essay Writing Sample</h1><p>There are numerous focal points of utilizing an expert article composing test. Regardless of whether you are an accomplished author or have quite recently as of late chose to take up the specialty, there is no denying that a decent article will help you as you start your vocation. By utilizing an expert paper composing test, you can search for a resume with a high score. Here are five reasons why you should utilize an expert exposition composing sample:</p><p></p><p>First of all, your resume can give you what you have done before. This is critical. In the event that you need to dazzle your potential manager, you ought to get the opportunity to show them precisely what you have done as such far. Along these lines, ensure that the example isn't just quality, yet in addition great. Obviously, you might be enticed to do this on your own.</p><p></p><p& gt;Second, the expert composing test will have the option to tell you the best way to stay away from normal missteps. You will have the option to gain from the missteps you make. These mix-ups can cause you to lose focuses that will bring about you not getting a job.</p><p></p><p>Third, it very well may be utilized to tell you the best way to make your resume stick out. You may not understand it, however your resume is one of the most significant pieces of your pursuit of employment. Along these lines, it is significant that you show managers how you can utilize the example to show them your composing skills.</p><p></p><p>Fourth, by utilizing an example, you will have the option to flaunt your composing abilities on your resume. Many individuals regularly part with their work. While the data is legitimate, they once in a while don't have the opportunity to plunk down and compose. In the event that you utilize an expert article composin g test, you will have the option to make this data sparkle through.</p><p></p><p>Finally, a resume can be useful with regards to the activity chasing process. You will have the option to have your resume taken a gander at all the more intently. This will tell managers that you are somebody who is not kidding about landing the position. What's more, this implies you merit the effort.</p><p></p><p>Your resume won't just be utilized to persuade your future boss to employ you, yet it can likewise be utilized to improve your composing aptitudes. Simply recall that a decent article composing test can be discovered on the web, so check your nearby library for a decent sample.</p>

Great News Web Widgets for Your Blog or Website

So youve got your news blog or website up and running but you want to spice it up a bit. A web widget can do just that. What Are Web Widgets? Web widgets are simply little pieces of code that you can copy and paste into your website, blog or social networking site. There are thousands of widgets available for free online, focusing on virtually every topic imaginable. Why Should I Use Web Widgets? Web widgets can add interest to your website or blog by providing content that complements the material youve created. For instance, if your blog focuses on local politics, you can add a widget that focuses on state or national politics. If you cover high school sports, you can add a widget that follows the pro teams. Widgets can provide the kind of news content that would be difficult for a student or citizen journalist to cover. How Do I Use Web Widgets? You can find detailed instructions on using web widgets on-line, but usually, its just as simple and copying and pasting a bit of code into your website or blog. And while there are hundreds of ready-made news widgets to choose from, you can also customize widgets to fit the look of your site, or even create your own. Below is a list of sites where you can find news widgets. There are much more out there, so dont be afraid to search for what you need. General News CBS News - The network offers widgets in many categories. Associated Press - A widget from the U.S. wire service. The New York Times - Breaking news from the newspaper. CNN - News from the cable network. Fox News - Breaking news from the cable network. USA Today - A variety of widgets from the newspaper. Politics USA Today Politics CNN Political Ticker Politico Live Pulse - News from the politics website. Business and Economic News CNN Money - Business and financial information. Wall St. Journal Sports USA Today Sports Make Your Own There are also widget sites that host dozens of widgets in a variety of categories. You can pick pre-made widgets or even create and customize your own. Widgetbox - Search from this sites collection of hundreds of widgets, or make your own. Google - The search engine offers dozens of widgets in different categories. Wordpress - Widgets for those who have Wordpress blogs. Follow me on Facebook Twitter

Essay Topics for Students at UChicago Campus

Essay Topics for Students at UChicago CampusUChicago campus is one of the top colleges in the United States for hiring essay writers. This is why they are the best hiring resources for them. A lot of students go there just to read about various topics and get ideas on what they want to write about.Essay topics for college students at UChicago are also a big draw for many. Students looking for the best topics will find a lot of sources online, where they can browse through the thousands of available topics that are provided for them. They can even find sample topics for free, if they search for them on the website.Most UChicago campus faculty members will suggest topics to students as part of their teaching methods. It is possible that this is how they introduce topics to students and that way they will have topics to use when they research for their own assignments. Other teachers may also give them these topics as examples or projects they can work on.The majority of UChicago campus also has a reading group to help with writing essays, which can be a great resource for students who have no prior experience in essay topics. Some of the topics for the group will usually be based on the teachers' area of study, and other topics will be based on their interests. Students have a lot of help when they are taking a class like this.Writing a thesis is another topic for the students that cannot be discussed in the classroom. They will often be able to find different ways of writing this particular topic that are more engaging to them. They can either try to write it themselves, or get help from their professors.When a student wants to learn a lot about a subject, writing a research paper is a good idea. There are many assignments that they can do to help them with this. Most UChicago campus professors will advise students to talk to them if they need help with writing the thesis for their project.The role of the instructor is very important for assigning essay topics. If the professor knows the student well enough, then they can suggest a good topic for their students to write on. If they know the student well, they might even suggest to them a topic to do for their assignments.After the student is done with the final assignment for the semester, they can use the professor's advice to help them in the future. Most of the students who are able to get help from their professors will have excellent results with the topic they assigned for their final assignment. They will be thankful to their instructors.

AP English Analysis Essay Examples

<h1>AP English Analysis Essay Examples</h1><p>The prospectus of the AP English Language test in 2020 depended on a Lang Analysis Essay. This language investigation article is a case of an understudy's capacity to utilize the composed language and to mirror their scholarly and passionate feelings.</p><p></p><p>The AP English Language test covers a wide scope of subjects, including the historical backdrop of English, its innovation, changes in use and sentence structure, and its use by researchers and journalists everything being equal. Various understudies were stunned to discover that they needed to modify their essay.</p><p></p><p>In the school years, understudies need to contemplate the English language well overall, with accentuation on the hypothesis of language and on composing. Something that they learn in school is the means by which to compose their own articles and how to peruse others' expositions. This langu age examination exposition is only one piece of composing that must be studied.</p><p></p><p>The explanation behind composing an article is to get familiar with the English language. Understudies realize very well that writing in English is an aptitude that can't be learned for the time being. They likewise realize that they must have the option to take analysis well. So as to compose a compelling article, they need to figure out how to understand it and decipher it.</p><p></p><p>Learning the English language ought start in school as well as proceed all through life. To ace an aptitude, one needs to continue finding out about it. An understudy can apply this plan to the entire of instruction. Since composing is so significant, one can't surrender it over to risk, as has been done in past generations.</p><p></p><p>The AP English Language test was changed unexpectedly in 2020. Understudies should know about the ch anges. There are AP English Language investigation paper tests and test inquiries for the exposition test.</p><p></p><p>For case, in the AP English Language test in 2020, the schedule included AP English and Writing Essay Sample, which were as far as anyone knows a test on writing in English. In any case, there were no legitimate clarifications for the test addresses that were on the AP English Writing Essay test. As it were, understudies needed to figure the inquiries, implying that the entire schedule was deceptive.</p><p></p><p>Students need to learn English syntax so as to compose the AP English language structure paper. The principle motivation behind AP English Writing Essay Sample is to evaluate composing aptitudes and critical thinking abilities.</p>

Essay Samples About a College Professor

<h1>Essay Samples About a College Professor</h1><p>When you are attempting to compose an article that will get you into school or college, it isn't in every case enough to just discover paper tests about a school educator. You have to figure out how to get the best out of the papers you compose, and to comprehend what to state that will enable your resume to stand out.</p><p></p><p>The first thing to recollect when you are searching for exposition tests about a school educator is that it isn't important to duplicate precisely what they have composed. At the point when a teacher gives a talk, she or he doesn't anticipate that you should be there to take an interest in it. You would prefer not to simply revise their words in exactly the same words. While this might be how it was in school, it isn't how it is in college and school now.</p><p></p><p>So when you are searching for article tests about a school teacher, recoll ect that you need to compose great expositions. You ought to compose with genuineness and regard for the teacher and for the topic of the class. Ensure that your article offers a new point of view that can assist you with the material that you are covering. Recollect that you need to stand apart from different understudies that were additionally in the equivalent class.</p><p></p><p>A incredible spot to discover great article tests about a school educator is in the notes of the teacher itself. At the end of the day, take a note of what the educator said during the talk that you couldn't hear in light of the fact that the others in the class didn't make themselves mindful of it. It can assist you with your composition, since you will realize where to begin composing from. A note can likewise give you thoughts for additional exploration and even think about focuses that you have made.</p><p></p><p>Another spot to search for these example s is in a book that you could obtain from the library and that is explicitly devoted to composing your own paper. Numerous books have segments for article tests about a school teacher, including valuable tips that you will discover accommodating. Obviously, a portion of these books are for scholastic purposes, however most are composed for understudies, and as such can assist you with figuring out how to compose the expositions you have to so as to get into college.</p><p></p><p>There are likewise various online schools and colleges that offer school articles composed by teachers. These are frequently awesome for individuals who are reading for classes that require the composition of an article. A significant number of the articles that are discovered online are taken from books that are in the library and from school address courses that are held at different universities.</p><p></p><p>Finally, you can likewise search for an expositio n test about a school educator in a school notice board. In the event that there is one in your school, this is an incredible spot to look since you will see numerous individuals who are taking a course every day and will be searching for a paper to assist them with their work. They will frequently get the notice board and sweep through it, making it simpler for you to get on something that the teacher may have said in class.</p><p></p><p>These are generally extraordinary spots to search for an article tests about a school educator and for an expert resume author. With the correct apparatuses, you can without much of a stretch produce an extraordinary article that can assist you with getting into college, and that is an incredible method to improve your odds of getting into school.</p>

How to Write an Introduction

How to Write an IntroductionIf you are at a loss as to how to write an introduction, there are a few things that you should consider. These may seem obvious to you, but there are times when some writers just seem to have an instinctive feel for writing an introduction, while others just seem to instinctively know how to do it.The first thing you should consider is whether you are the type of writer who uses their writer's instinct, or whether you are more comfortable using a pen and paper. In writing an introduction, you are usually expected to provide some backstory, so the fact that you might be more comfortable writing on paper would not be a good thing. On the other hand, you could be an artist and have an instinctual feeling for how to use words to enhance your story. Your introduction is just one part of your story, so think carefully about how your piece will flow if you were to write it without being mindful of your ability to use words well.A writer's instinctive instinct ca n be helpful, but there are also instances where it can be counterproductive. Some people might be able to write something that sounds perfect on paper, but by getting too analytical, they might lose focus on the key elements of the story. They might come across as going into the story and analyzing it. While some people do this for fun, others might not be happy with the resulting piece. This is especially true when you are writing to be published.You should try to determine what your personal style is before you start thinking about how to write an introduction. For example, if you are someone who can write something out in a quick and easy manner, you may find that the writing might not flow as smoothly as if you are someone who has a more scientific, scientific way of approaching things. It might take you a bit more time to get your narrative words in motion. Take the time to figure out how to write an introduction, though, and you will be surprised at how good it can be.The nex t thing to consider about how to write an introduction is your decision to go the formal route. Sometimes it is best to go all out with your introduction and leave it all plain. You might find that it is much easier to write an introduction than most people realize.However, it is often better to be a little more informal with your piece. You might not want to go to the extreme of being formal, but you might instead want to emphasize what makes your piece unique and interesting. It may be that going all out with your introduction can do more harm than good.It is not necessary to know everything about how to write an introduction. Many writers get overwhelmed with how to write an introduction, and it is best to just take some time and find out what kind of writer you are before spending any time writing your introduction.There are many things to consider when you are trying to figure out how to write an introduction. Take some time to consider some of these tips, and you will be sure to be on the right track when you need to think about how to write an introduction.

Change Management in Healthcare - 10479 Words

The Health Care Manager Volume 27, Number 1, pp. 23–39 Copyright # 2008 Wolters Kluwer Health | Lippincott Williams Wilkins Change Management in Health Care Robert James Campbell, EdD This article introduces health care managers to the theories and philosophies of John Kotter and William Bridges, 2 leaders in the evolving field of change management. For Kotter, change has both an emotional and situational component, and methods for managing each are expressed in his 8-step model (developing urgency, building a guiding team, creating a vision, communicating for buy-in, enabling action, creating short-term wins, don’t let up, and making it stick). Bridges deals with change at a more granular, individual level, suggesting that†¦show more content†¦A second major idea centers on the mindset that a health care manager must adopt before setting out on a change initiative. Kotter identifies the ‘‘analysis-thinkchange’’ mindset as the traditional method used by managers to initiate change. At this level, the focus is on cognition and rational thought, by presenting individuals with information in the form of reports, PowerPoint presentations, and Excel spreadsheets, which form the basis of analysis. This leads individuals to change their thinking and, ultimately, their behavior. For Kotter, this mindset rarely uncovers the ‘‘big truths’’1(p12) about why change is necessary. Employees do not need 200-page reports to show them why paper patient documentation hinders physician decision making and generates increased risk of medical errors. Moreover, ‘‘analytical tools work best when parameters are known, assumptions are minimal, and the future is not as fuzzy.’’1(p12) Finally, according to Kotter, analysis rarely changes how people think, and it does not ‘‘send people running out the door to act in significantly new ways?’’1(p13) To drive home this point home, when employees are motivated, it is something that they feel in their hearts and not in their heads that impel them into action. To instill a feeling of action in employees’ hearts, Kotter recommends that a manager adopt a ‘‘see-feel-change’’ approach. Using thisShow MoreRelatedOrganizational Change and Healthcare Management Essay979 Words   |  4 Pagesand reduce over-head costs. Health care organizations in their effort to become more efficient and address changes in the industry have altered their strategic business plans. Lee Alexander (1999) researched organizational change in hospitals and their survival, in this paper I hope to discuss their findings and add other examples to validate their conclusions. Core and Peripheral Changes with Regard to Hospital Re-organization Found in the organizational structure and studied in hospital re-organizationRead MoreThe Goal Within Healthcare : Effective And Successful Production And Management Of Positive Change Essay1666 Words   |  7 PagesEvery day we experience change in some form or another. Change is a constant in our lives. The fast-paced nature of change is often linked to technology and innovation (Dawson Andriopoulos, 2014). The goal within healthcare is for leaders to use technology and innovation in a way that allows for efficient and successful production and management of positive change. Set the Stage Our team chose case scenario #9 regarding the readmission of elderly patients to the hospital within thirty daysRead MoreEffective Management Of Organizational Standards Of Practice Essay1748 Words   |  7 PagesLeadership in healthcare requires navigation, skill, and adaptability within the ever changing healthcare delivery system. Seven central leadership issues have been investigated for effective management of organizational standards of practice, in a two part case study. The following is part 1 of the leadership case study addressing: leadership and current healthcare environment, leadership and patient outcomes, and leadership and change management. Information for the case study was gathered by aRead MoreBenefits Of A Healthcare Manager887 Words   |  4 Pagesis a necessity in the healthcare employment field. By overseeing healthcare service delivery they are able to improve and help in providing appropriate patient care. 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According to Kavaler and Alexander (2014), it is estimated more than 140,000 Americans die from medical errors and the cost ranges between $17 billion and $29 billion each year in the United States (Kavaler Alexander, 2014). In this essay, the student will explain a healthcare risk management program, evaluate the program for compliance with the American SocietyRead MoreThe Healthcare Financial Executives Encounter Challenges For The Health Care Industry1622 Words   |  7 PagesAssignment 7 Introduction The healthcare financial executives encounter numerous challenges for their day-to-day operations. Consequently, the health care industry is a highly competitive market and the access to capital is limited, which increases the stakes and the importance of strategic planning (Sussman, Grube, Samaris, 2009). In addition, there was a variety of financial conditions for the health care industry in 2007 and 2012. Overall, the health care costs tend to consume a significantRead MoreThe Field Of Healthcare : An Context And Confines Of Any Health Care Institution1507 Words   |  7 PagesThe field of healthcare is vast and complex, and every new change in policy, technology, or economy, can impact how the whole system of healthcare in the United States performs; and as much as any particular . But there are, I think, a few universal principles to consider, given the context and confines of any health care institution. Those principles would be, of course, the principles of: financial m anagement, organizational dynamics and governance, strategic planning and marketing, along withRead MoreSupply Chain Management And Healthcare Industry1745 Words   |  7 PagesSupply Chain Management –For Healthcare Industry Introduction: Economic downturn in Healthcare sector has given renewed importance to supply chain management in healthcare industry. Supply chain management has great effects on hospital organizations. On papers Supply chain accounts for 30 to 40% in healthcare industry but that is only if we consider just the cost of goods under the supply chain , instead if we look at factors like cost of inventory , cost of procuring and other costs associated

Corporate Tax Theories Literature Review

Question: Discuss about theCorporate Tax Theoriesfor Literature Review. Answer: Introduction Taxes are involuntary charges levied on individuals or institutions, enforced by government entities for the purposes of generating revenues to finance government activities. Most government entities have set revenue authorities that ensure tax compliance by individuals and companies. Legal dictionary (2013), state that levies charged to corporates and individuals are as an exchange of government protection to tax payers life and property. This paper reviews pieces of literature and empirical studies studied on corporate tax with attempts of understanding corporate taxes. The reviews of literature cover the classical, dual and fiscal transparency systems of taxation. Classical Theory of Taxation Under the classical theory of taxation, corporates are termed as separate legal entities from its owners. This definition demystifies the corporates requirement for double taxation from the corporate entity and its owners. According to Harberger (1962), the classical system propagates corporates discernment as it confines business concepts and shareholders financing from the corporate systems to incorporate systems resulting to a negative effect on a countrys economy. King (1974, 1977) in his literature he demonstrated the old properties of the classical tax system as a tax that restricts dividends, accrued debt interest expenses and capital gains as deductions. The classical system translates the revenues from corporates and debt and equity gains as avenues of tax. As for multinationals, the foreign corporates do not accumulate corporate tax where foreign income is credited or the company receives a tax exempt by the domestic country. Empirical studies have shown negative effects of the classical system of taxation. Gravelle (1991), stated the effects of classical taxation being significant macroeconomic resulting to lower Gross National Product. There have been a number of trials identified from the classical systems of taxation i.e. biases to profit retention, debt preferences to equity and low investments related to double taxation. The primary variables used in research and practice to representing the financial performance construct are the accounting measures. These measures rely on financial information reported in income statements, balance sheets, and statements of cash flows. Accounting measures can be further subcategorized into profitability measures, growth measures, leverage, liquidity, and cash flow measures, and efficiency measures. Normally for commercial and manufacturing entities profitability measures include values and ratios that incorporate net income or a component of net income such as operating income or earnings before taxes are used. To illustrate the classical system of taxation, assume a corporate that has a profit before dividends payout and tax of $500, in a state that levies 30% tax on corporate institutions and the remaining earnings are recited as the shareholders' earnings taxable at 16%. The companys net profits after tax before dividends payout will result to $350. This will tr anslate to the shareholders' earnings account accruing an income tax of $63. The effective rate of tax is 43%. This means that the company is subjected to 27% over taxation. Illustration: Classical System of Taxation; Income Statement Classical System Imputed System Dividend Exempt System Profit Before Dividends Tax 500 500 500 Corporate Tax- 30% 150 150 150 Profit Before Dividends After Tax 350 350 350 Dividend Income 350 350 350 Income Tax Rate - 16% Before Imputation 63 63 63 Imputed Tax - (2/5)*Dividend Income 140 Dividend Exempt (20%) 70 Dividend Income - (Dividend Income + Imputed Tax) 203 133 Income Tax Rate 32 21 Net Income Tax 63 31 42 Total Taxable pay 213 181 192 Effective Tax Rate 43% 36% 38% Over Taxation 27% 20% 22% The effects of double taxation necessitated the invention and adoption of imputation system. The system was to eliminate the distortions accounted by double taxation from the classical system by refunding corporate levies through credit validations on dividend payments. This was done through from tax reforms Acts. Literature reviews on effects of the adoption of dividend imputation tax reforms showed positive impacts on the economy. According to Belamy (1994), there was a positive correlation between tax credits and growth in shareholders dividends. Empirical results shared by Heming (1994) showed statistically dividend imputation resulted to higher payout ratios. A comparative study done to distinguish between the effects of classical system and imputation system adopted in the United States of America and Australia carried out by Bhavish J, Mark S, and Roberts B (2013), concluded that minimizing double taxation can be done through dividend imputation. The difference cited in the E uropean journal of finance Buckle (1995) between the classical and imputation system was the cost of capital, the journal stated: cost of capital under the classical tax system is gross of personal taxes whereas the cost of capital under the imputation system is net of personal taxes. An imputation system is achieved by requiring the shareholders to gross up the net dividends with attributable tax. Using the above illustration, the dividend income is grossed up to $203 with an assumption of 40% dividend imputation. This translates to a net income tax of $31 and a total taxable pay of $181 as opposed to $213. The effective rate of taxation is hence 36% leading to an over taxation of 20%. The other invention was the dividend exemption method, where the dividend income is fully or partially tax exempted. According to Vann (1986), the dividend exempt method facilitates shareholders in preventing double taxation. Using the same illustration as an example, assuming the dividend exemption was 20% then the taxable pay will be equal to $192 translating to an effective tax rate of 38% hence an over taxation of 22%. Split rate system and dividend deduction methods were also used similarly to the dividend exemption method. Dual System Of Taxation Peter B (2010), defined a dual system of taxation as a system that separates taxation of labor income from capital income. Dual income combines labor and transfers income tax with mild capital income tax. The mild capital income tax is a flat tax rate aligned capital income. The genesis of the dual corporate tax was to provide tax relief to small pressed legal entities with an added advantage of collecting taxes even from loss-making companies. The capital income entails proceeds received from assets, financial instruments, rent, and capital gains, accrued interests on savings whereas the non-capital income includes proceeds from pension and transfers from the government. According to Richard (2010), dual income tax seeks to levy wages and labor income attributable to businesses at a progressive tax rate and capital income at a determined flat rate. Noor (2014) stated that the impact of the dual system on corporates is profits distribution to shareholders to retained earnings. Nielse n and Sorensen (1997), argued that dual system equalizes tax treatment for human and non-human intensive investments. Assume a potential tax payer has an income of $100 and initiates an investment program as a consultant which earns him $210 implying a tax rate of 30% on the income will still yield a return of capital of 10%. This means that income tax does not reduce the return on human capital investments and offers a fair tax treatment. Under the dual system, criticism has been raised that it usually a contrast to taxation principle ability of pay as labor is taxed heavily. In some countries like Germany, taxation is seen as a factor of human capital mobility as their citizen attempt to escape from tax burdens. Using Germany as an example, the taxable earnings income is taxed in a linear progressive rate given by a tax schedule whereas the other income is taxed at fixed rate of 25%. Debt income is usually taxed under the capital income. Dual taxation distinguishes income into 3 t ypes; income from employment, business activities and capital investments. Dual taxation system has been embraced in Nordic countries. According to Oliver (1977), the system has brought about improvement in compliance in dividends withholding and payment of interest. The research from the countries has revealed equity within countries is a fruit of dual taxation. Fiscal Transparency The complexity in tax systems has led to companies being able to set up easily multifarious networks of companies that are tax harbors and avoid by channeling the taxes into profits. The complex networks created prohibits the tax assessors in determining the number of tax requirements and also the paid taxes. With this reasons in mind inventions of fiscal transparency system, erupted as the government attempted to have corporates deduce statements of corporate taxes paid in a way of tax amateurs would understand. Under this system, companies are treated as intermediaries of shareholders in income collection. A taxation system comparable to that of a partnership is used where the shareholders are granted profits. The system disintegrates the notion of companies bear legal and separate entity from its owners. According to Amilcare (1903), the tax transparency is a mitigant of fiscal illusion. James (1960), termed fiscal illusion a logical misconception of government expenditure and rev enue policy. Understanding of fiscal transparency, terminologies like fiscal expenditure, accountability should be understood. According to international accepted principles, fiscal accountability is defined as a state being responsible for its public funds to the public. Campos (1996), fiscal accountability consists of three main agendas i.e. overall control, financial discipline in compliance with the budgetary process, strategic resource allocations with a prioritized approach and cost effective and efficient programs. Fiscal transparency requires dependable governments fiscal policy and forecasts, detailed information on its operations and budgets and behavioral aspects of the mandated officials of the state. Shende and Benet (2004), stated the IMF transparency principles as; government structures and responsibilities clarity, comprehensive information on state financials, budgets disclosures and audit scrutiny. For example, the U.S treasury normally publicizes its estimated tax expenditure, other examples are GAO who publish their expenditures in public domain. In Germany, we see subsidies report that entails the governments tax provisions and estimates. Efforts have been seen primarily by governments in fostering transparency in government budgets. For example, governments have created websites that show state spending. Other measures that have been used is the application of learning tools for budgetary process. Countries like San Francisco allow citizens to participate in the budgetary processes by enabling a forum where citizens give ideas through proposals of government spending. The government enjoys fiscal transparency by understanding the countrys tax burdens, fees and costs related to licenses. Strategies embraced in the uplifting transparency of the revenues is having one level government using the revenue instruments, limiting the number of channels used in each government, increasing property taxes as opposed to sales taxes, increasing citizen education and adopting a taxpayers receipt. According to Collier and Venables (2010), involving the public in fiscal capacity leads to fiscal transparency. Besley and Persson (2009) , showed that legal and fiscal capacity contributes to countries wealth. This means that lack of fiscal transparency results in a low generation of investments and hence low revenues related to tax. The transparency in government fiscal results to low levels of corruption as state fellows are conscious of their jobs. In both low and high-income countries, taxes incentives are seen to foster tax revenue collection. Stanely (1985) stated that To understand the tax expenditure of a country, then tax incentives must be analyzed. The revenues obtained from tax are functions of tax expenditure. Building Blocks that have been used to foster the transparency and accountability is tax structures, tax expenditure projections, integration of projections of tax in the budgetary process and auditing tax expenditure. The primary goal of any government is the provision of the essential goods and services to the citizens. Corporations have however encountered eminent doubts on their reliability, integrity or obligation to public affairs perpetuated by poor corporate governance. The neglect of use of accounting information has also been an ongoing concern with deficiencies noted in budgeting and budgetary control systems. Efficient management control system has then been recommended with state corporations adopting the budgeting processes. The adoption of the budgeting process has been sighted as a key instrument in increasing the financial stands within organizations. Reviews of literature on the salient issues about the budgeting process and performance measurements and the performa nce in the firms; studied from theories and past empirical studies perspective has shown the significance of budgets and the positive effects on improving performance in institutions. Tax experts have therefore a big role to play in ensuring the fiscal policy is aligned to transparency and accountability principles. In addition, the tax experts should recognize tax expenditures and comprehend the building blocks of ensuring a fiscal policy that propagates transparency and accountability. Conclusion The classical theory of taxation is reviewed as the ancient model of taxation where the classical system that propagates discrimination against corporates. Empirical studies have shown negative effects of the classical system of taxation related to double taxation as it harbors capital investments. Inventions to counter classical taxation have erupted dividend imputation and exemptions. Under the dual taxation, labor income and capital income are separated in the taxation model where capital income is levied at a flat rate and labor income is levied at a progressive rate. The fiscal transparency dictates any government economic flourishment. Tax structures, tax expenditure projections, integration of projections of tax in the budgetary process and auditing tax expenditure have been sighted as building blocks of taxation. References Bellamy, D. (1994). Evidence of imputation clienteles in the Australian equity market. Asia Pacific Journal of Management 11, 275-287. Besley, T., and Persson, T. (2009). The origins of state capacity: Property rights, taxationand politics. American Economic Review 99: 1218-1244. Bhavish J., Mark S, and Roberts B (2013), Dividend Taxation and Corporate Investment, RMIT University, School of Economics and Finance, Melbourne 3000, Australia, 19-20. Buckley A, (1995), The classical tax system, imputation tax and capital budgeting. The European Journal of Finance Volume 1, 1995 - Issue 2 Collier, P., and Venables, A. J. (2010). Natural resources and state fragility. EuropeanUniversity Institute, RSCAS Working Paper 2010/36, Florence, Italy. Gravelle, G. (1991). Corporate tax integration: Issues and options, CongressionalResearch Services report for congress: Washington D.C. Harberger, A.C. (1962), The Incidence of the Corporation Income Tax, Journal of PoliticalEconomy 70, 215-240. Heming, T. (1994). The effect of dividend imputation on the payout ratios ofAustralian companies. Australian Tax Forum 11, 203-227. Legal Dictionary (2013), Taxation. Retrieved fromhttps://legal- dictionary.thefreedictionary.com/taxation"taxation/a King, M.A. (1974), Taxation and the Cost of Capital, Review of Economic Studies41, 21-35. King, R. F. (1984). Tax expenditures and systematic public policy: An essay on the political economy of the federal revenue code. Public Budgeting Finance, Spring 1984, 14. King, M.A. (1977), Public Policy and the Corporation, Chapman and Hall, London. Nielsen, S.B. and P.B. Srensen (1997). On the optimality of the Nordic system of dual incomeTaxation. Journal of Public Economics 63, 311-329. 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