The Famous Jazz Musici Louis Armstrong.louis Armstrong

The Famous Jazz Musician If somebody talking about jazz,people maybe think of a man who like clown image and lovely in the first time.He is a singer voice hoarse and often holding a small hand. He jazz music is in New Orleans jazz style.This person is Louis Armstrong.Louis Armstrong is a famous jazz musician in US,maybe can say if you listen jazz music ,I am sure that you must know him. His significance of jazz music ,like classical music of Bach rock music of Presley.He was born on August 4,1901 in New Orleans.He was living in a poor family and father go away.He was interested in singing but at that time living is difficult so nobody wanted to spent money to sent him to learn music and nobody thought he will be a musician. But have a important thing is he was sent to reform school in New Year’s Eve and have to spent long time living in reform school.But the good thing is that he learn cornet when he living in reform school.When Louis Armstrong went to reform school ,h e only ten years old. This experience is a turning point in his life. In detention orphanage, a trumpet player Peter Davis became Armstrong small first teacher. Armstrong stay in rehab to 18 years, spent the early days of his playing career.When he came out the reform school , het join a band.The band which has the famous trumpet player Joe Oliver. Oliver, from the beginning to Armstrong s talent is very fancy, and band with Armstrong to join him in Chicago. In 1925

Flannery OConner and the use of grotesque character in...

The representation of the grotesque is a characteristic of much 20th century writing (Holman 61). Almost all of O Connor s short stories usually end in horrendous, freak fatalities or, at the very least, a character s emotional devastation. People have categorized O Connor s work as Southern Gothic (Walters 30). In Many of her short stories, A Good Man Is Hard To Find for example, Flannery O Connor creates grotesque characters to illustrate the evil in people. Written in 1953, A Good Man Is Hard To Find is one of O Connor s most known pieces of work and has received many awards. Throughout the story, you come across many twists and turns when you least expect it. A Good Man Is Hard To Find is a story which includes religion,†¦show more content†¦O Connor writes in ways that let us know the characters thoughts without really coming out and telling us. O Connor often changes the mood of the story very quickly from amusement to horror and vice - versa. In her stories, grotesque is often used to tie together the seriousness and the comedic situations. Flannery O Connor said of her work, the look of the fiction is going to be wild... it is almost of necessity going to be violent and comic; because of the discrepancies it seeks to combine. (Walters 7). Many had their own opinions of O Connor s work. The literary works of Flannery O Connor often contend that religious belief can only be consummated by direct confrontation with evil and for those uncommitted and unprepared, tragedy seems inevitable. (Cook Online). Many of the early critics never realized that O Connor s worked with revelation, which at the time, others did not (Reagan Online). As Frederick Asals once said, Conflict, often violent conflict, is the very center of Flannery O Connor s fiction(93). Although O Connor s work was awarded greatly, it was also often dismissed because of its Gothic Violence (Reagan Online). I have to agree with Dorothy Walters when she says, ...nothing is more striking than her remarkable capacity to blend the comic and the serious in a single view of reality. (13). O Connor was very successful eachShow MoreRelatedIrony In A Good Man Is Hard To Find1170 Words   |  5 PagesFlannery O’Conner, a Gothic literature writer, has written several short stories throughout her life. Among these stories, two of them being A Good Man is Hard to Find and Good Country People, she has included some of the most fleshed out and grotesque characters I have ever read. O’Conner brings her characters to life throughout her writing in near flawless and subtle detail with ironic humor. For example, O’Conner makes skillful use of ironic names for her characters. The titles and namesRead MoreSouthern Gothic Literature And Deranged Characters Essay1357 Words   |  6 PagesSouthern Gothic Literature and Deranged Characters â€Å"Southern Gothic Literature is a genre that focuses on grotesque themes that involve troubled and deranged main characters, while sometimes including elements found from the supernatural† (study.com P1). The following short stories had authors that played a tremendous role in the southern gothic literature genre, and inspired many authors to follow their style. From necrophilia to serial killers, southern gothic literature is a genre that is to beRead MoreEssay On A Good Man Is Hard To Find851 Words   |  4 Pages Review on a story â€Å"A Good Man is Hard to Find† In the story â€Å"A Good Man is Hard to Find† by Flannery 0’Connor, a southern family planning a road trip to Florida portrays the hypocrisy of the society through their actions and dialogues. Major question that rose in the story was what is considered good and how there aren’t enough good men left in the world.† A social science major with several courses in English, O’Connor is remembered by her classmates as obviously gifted but extremely shy. HerRead MoreSouthern Gothic Writing Style1497 Words   |  6 PagesGothic literature is a writing style that emphasizes the use of macabre and irony to expose social problems in the south. The Southern Gothic writing style aims to expose the ignorance and moral blindness of the American South (Bjerre). Southern Gothic literature uses the writing style to enhance the message of the author. In other words, the author uses Southern Gothic elements to place emphasis on their critical views of the south. The a uthors use macabre and irony to emotionally influence the readerRead MoreCharacteristics Of Southern Gothic Literature1694 Words   |  7 Pagesbeautiful places this world has to offer outside of our corners of the earth. One genre of literature I find especially intriguing is Southern Gothic Literature. It is a subclass of gothic fiction, specifically set in the Southern parts of the United States. Characteristics of Southern Gothic include the â€Å"presence of irrational, horrific, and transgressive thoughts, desires and impulses; grotesque characters; dark humor, and an overall angst-ridden sense of alienation† (Oxford Literature). These dark characteristicsRead MoreFlannery OConnor1591 Words   |  7 PagesOne key component to making a story thought provoking and leave a lasting impression on the reader is efficient use of rhetorical devices. Flannery O’Connor implements symbolism, irony, metaphors, and strong imagery to supplement her plots with a message that isn’t found on the surface but requires the reader to divulge and explore all the possibilities of representation in her text. Whether illustrating a stormy backdrop as a metaphor for turmoil or three bullet shots as a final offering of atonementRead MoreEssay about flannery oconner: queen of irony1743 Words   |  7 Pages Flannery O’Connor: Queen of Irony The literary rebellion, known as realism, established itself in American writing as a direct response to the age of American romanticism’s sentimental and sensationalist prose. As the dominance of New England’s literary culture waned â€Å"a host of new writers appeared, among them Bret Harte, William Dean Howells, and Mark Twain, whose background and training, unlike those of the older generation they displaced, were middle-class and journalistic rather than genteelRead MoreSouthern Gothic Writing Style1488 Words   |  6 PagesGothic literature is a writing style that emphasizes the use of macabre and irony to expose social problems in the south. The Southern Gothic writing style aims to expose the ignorance and moral blindness of the American South (Bjerre). Southern Gothic literature uses the writing style to enhance the message of the author. In other words, the author uses Southern Gothic elements to place emphasis on their critical views of the south. The autho rs use macabre and irony to emotionally influence the readerRead MoreAnalysis of Southern Gothic Literature Essay examples2890 Words   |  12 Pagesbizarre, violent, and grotesque aspects. These tools are used to explore social issues and reveal the cultural character of the American South (Wikipedia). The authors of Southern Gothic writing use damaged characters to enhance their stories, and to show deeper highlights of unpleasant southern characteristics. These characters are usually set apart from their societies due to their mental, physical, and or social disabilities. However not all the aspects of the characters are bad it is moreRead MoreEssay about O’Connor’s Works: An In-Depth Analysis2157 Words   |  9 Pages Generally when a person writes a story, they use past experiences and adventures in their life to help create a plot for their stories. Usually these events create a base for which the author writes upon thus contributing to the author’s exceptional way of thinking. For example, author Terry Teachout says that â€Å"OConnors religious beliefs were central to her art† (Teachout 56). O’Connor’s religion played a crucial role in her writings. Flannery OConnor is regarded one of the major brief tale

Theoretical Framework for Numl Free Essays

Theoretical framework The study regarding organizational change shows that to be successful an organization must not only sustain itself on the inside, but it should also adjust itself to the environmental needs. For an organization to be effective it is important that it is stable and is able to change suitably. Organizational health is a theory which is used to explain the extent to which an organization is proficient of dealing with these two, slightly opposing forces. We will write a custom essay sample on Theoretical Framework for Numl or any similar topic only for you Order Now It is observed by Owens that as time passes organizations try to maintain themselves, increase the bureaucratic rigidity and try to adopt the traditional practices. He called this an organizational climate which is unhealthy and lays emphasis on maintaining the organization at the cost of its requirement for continuous flexibility to meet with the varying demands and expectations of the external environment (Owens, 1981). In his observation about the Pakistani Universities, S. Mehmood says that there are various reasons like; lack of funding, lack of political will, acute centralization, low–quality teachers, and the absence of a conductive teaching and research environment which unable the universities in Pakistan to grow (Mehmood, 2010). Institutions responding to environmental needs and these reasons can be viewed as healthy institutions. This description closely resembles to the cause of low intake of the students in NUML Peshawar. Organizational change can be produced by organizational self-renewal. Such an organization which is able to self-renewal is described by: 1. An environment that beliefs in flexibility and openness to change, increasing communications, and problem-solving. 2. A clear and common techniques through which participants can participate in orderly, methodical, cooperative problem-solving 3. A capacity to reach out suitably for ideas and resources that help to solve problems (Owens, 1981). Smith has reported that institutions which have been able to adopt organizational changes possessed three necessary characteristics: effective leadership, enlistment of prevalent support, and the fusion of purpose and people (Smith, n. d. ). These findings show that differences in organizational change and leader behavior should be related to low intake of the students. The independent variable in this case will be organizational change with respect to time. Changes are needed in annual funding (increase in budget), quality of teachers, teaching and research environment, awareness about the campus and courses (advertisement) and campus premises. The dependent variable is the intake of students in NUML. If these differences are met, the intake of students can increase by bringing changes in the organization that meet the day-to-day demands. How to cite Theoretical Framework for Numl, Essay examples

Business Ethics And Sustainability Global Income Tax Avoidance

Question: Discuss about the Global Tax Avoidance. Answer: Introduction The U.S federal government reports being losing both corporate and individual tax revenue from the movement of profits and income into tax heavens. The loss of revenue from tax avoidance have been estimated to hit a staggering $100 billion every year. This is according to a report released in 2008 by the U.S Senate Subcommittee on Investigations on Tax avoidance ad abuse. The report further posits that this amount includes all the offshore tax abuses that are practiced by individuals and corporates who do not want to pay their tax in entirety. The biggest category of those who avoid taxes include wealthy investors and large global corporations Global tax avoidance Global tax avoidance refers to the legal usage of the tax regime to ones own advantage in order to reduce the amount of tax one is supposed to pay. Interesting to note, this is usually done in a manner that is within the law. This is different to tax evasion where the process is considered illegal. One of the main ways in which individuals and multinational companies avoid payment of tax is through use of tax heavens Methods of tax evasion and avoidance by corporations and individuals Multinational companies Multinational companies are considered the biggest tax dodgers when it comes to evading tax liability Profit shifting One of the ways multinational corporations avoid payment of taxes is by shifting their profits from high tax areas to regions with low tax jurisdictions. They do this by using a variety of techniques one of them being shifting their debts to low tax jurisdiction. For instance, a multinational company based in the U.S will borrow more in their home country where the tax jurisdiction is higher and less in a country with low tax jurisdiction. The catch here is that the owners of the corporations can do this within the confines of the law and furthermore this doesnt change the debt exposure of the firm. This in other situations is usually is usually referred to us earnings stripping where the debt owned by the firm is not subject to taxation (OECD,2010b) Deferral of income Income of foreign earnings usually differs until these proceeds are repatriated back to the U.S. This means that these global corporations can avoid paying tax to the U.S government as long as this income are not paid back to the U.S as dividends. In summary, very little tax is accounted for on foreign source income by the U.S government as reports show that avoidance of tax payment in U.S alone exceeds $100 billion annually. Transfer of pricing This is another technique used by multinational organizations to avoid paying taxes, especially when operating in areas that have a higher tax jurisdiction. What happens is that organizations always lower the prices of goods sold by their affiliates firms in regions with higher tax jurisdiction. They then hike the prices of the same goods and services in regions with lower tax jurisdictions. By doing so they can shift profits from regions with high tax jurisdiction to low thereby avoiding paying the required amount of taxes that they were supposed to pay. Cross Crediting. Income sourced from a country considered as a tax haven received in the home country of the multinational company can escape being taxed due to cross-crediting. Cross-crediting simply refers to the use of excess taxes paid in one jurisdiction to offset the home country tax that will be pending on other foreign income. This has been made worse by the possibility of this corporation having the leeway of choosing when to repatriate the income to their headquarters located in regions with high tax jurisdiction Individual taxes Individuals can also avoid paying taxes on passive income they accrue from businesses abroad. This passive income may be informed of dividends, capital gains, and interests. Because this interest paid from foreign entities is not taxed, individuals can avoid paying taxes in their home countries. Another way in this individuals avoid paying taxes include coming up with shell corporations in foreign havens where they channel their earnings thus avoiding tax payment in their home countries(Friedrich, 2007) Tax evasion and avoidance by individuals have further been worsened by the ease of making financial transactions through the internet. By just the click of a button, individuals can invest and purchase foreign stocks and offshore bonds and not report income realized from this investment to their home country. Tax havens There is no perfect definition for tax heaven, but the Organization for Economic Development and Cooperation (OECD) based in U.S highlights characteristics of those countries that have been referred to as tax heavens. Some of the features of countries referred to as tax heavens include; They have zero or no tax policies They lack transparency They lack effective exchange of information They do not have any requirement for one to run any activity According to Tax Justice Network (2012) there exist more than 70 tax havens in the globe. This tax haven is believed to harbor approximately over $ 20 billion belonging to multinational corporations and individuals. This figure is high due to the illegal activities involved with the money trickling into this coffers. The source of this money range from activities such as money laundering, arms trade dealings, corruption to other criminal activities. Tax heavens as mentioned above operate under a different set of universal rules. Also, foreigners and internal corporations are lured to this countries due to the special privileges they enjoy one of them being able to violate certain laws (Oxfam, 2000). Different tax havens come with different features. There are those who offer watertight banking secrecy while others specialize in offering low levels of taxation to foreigners and multinational corporations Some of the countries that are considered to be tax heaven for individuals and global corporations include; Costa Rica, Panama, Bermuda, Bahrain, Jordan, Lebanon, Samoa among others. Tax anti-avoidance measures One of the stringent measure that would curb the issue of tax avoidance would be changing tax laws in home countries to address issues of profit shifting by individual and multinational companies. The law would also purpose to address the following issues that tend to give leeway to tax evaders (Evan, 2002) Limiting deferral of passive income Creating policies that will deal with the issue of having foreign tax credit offsetting income. For instance in U.S new policies have been introduced that would see to it individual do not evade payment of taxes. Some of the provisions to curb individual tax evasion include increased penalties to individual practicing tax avoidance, increased enforcement, and stringent information reporting by individuals with foreign business entities. One such policy has been the enactment of Foreign Account Tax Compliance Act (FATCA) which requires offshore financial institutions give a detailed report on asset holders considered foreigners ( Phyllis , L 2003). One of the approaches that have been adopted to mitigate the issue of profit shifting has been the repeal for deferral. This means that by instituting a worldwide taxation system that will cover foreign sources income, issues price shifting can be a problem of the past. Restricting taxation to countries referred to as tax havens would also address some of the tax avoidance issues that are being experienced in the global economy. Issues of leveraging and pricing transfer will always be there unless regulations that cover countries branded as tax havens are adopted (Friedrich, 2005) At individual level information sharing between nations can go a long way in dealing with tax avoidance problems. Information reporting can include bilateral efforts and enforcement of trade treaties that will ensure agreements between the host nation and foreign countries adhere to agreed tax policies (Mann,.2004). One of the stringent measures that have been proposed to deal with the issue of tax evasion and avoidance has been the proposal of sanction of countries highlighted as tax havens. Proponents of this argue countries noted as tax havens and are non-cooperative when it comes to bilateral agreements should be denied benefits that are accrued from interest exemptions. Moreover, stiff penalties are to be imposed on those countries receiving proceeds from money laundering activities and terrorist financing (Pashev,2005) Conclusion In conclusion, it is evidence that weak capacity in investigating and prosecuting tax evaders has fuelled the issue of tax evasion globally thus a well-equipped international body concerned with dealing with tax evasion should be formed. Moreover, developing countries appear to be more vulnerable to tax evasion techniques such as profit shifting by multinational enterprises and the improper use of available tax incentives meant to attract foreign investment (Antony,.2004) As a result, increased international cooperation and collaboration is imperative because these ties have been seen to strengthen the parties that are involved. These collaborations create an opportunity for socialization on tax procedures and reforms and best methods of fighting avoidance and tax evasion in the region. Finally strengthening tax policies and restrictions especially in tax havens may also go a long way in ending this vice References Antony,L.2004 ,Developing capacity for tax administration The Rwanda Revenue Authority,European Centre for Development Policy Management Discussion Paper No. 57D. Evan, L 2002, Taxation Data as Indicators of State-Society Relations: Possibilities and Pitfalls in Cross-National Research, Studies of Comparative International Development 36(1), pp. 89-115. Mann, J.2004, Are semi-autonomous revenue authorities the answer to tax administration problems in developing countries? A practical guide. Phyllis , L 2003, Tax avoidance and anti-avoidance measures in major developing economies, Westport. OECD 2010b, Promoting Transparency and Exchange of information for tax purposes Oxfam 2000, Tax havens: releasing the hidden billions for poverty eradication, Oxfam GB Policy Paper. Pashev, K.2005. Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria. Working paper 05-10. Andrew Young School of Policy Studies. Atlanta Georgia. SBP 2005: Counting the cost of red tape for business in South Africa. Friedrich, S 2005, Shadow Economies of 145 countries all over the world: What do we really know? Mimeo, University of Linz. Friedrich, S 2007, Shadow Economies and Corruption all over the World: new estimates for 145 countries, Economics, The Open Access, Open Assessment e-Journal, No. 2007-9,. Tax Justice Network, 2012 U.S. Senate Subcommittee on Investigations, 2008. Staff Report on Dividend Tax Abuse