Monday, September 30, 2019

Agricultural Revolution of the 10th Century

This paper will look at the Agrarian revolution that occurred in 10th century and the resulting effects on the political, social, cultural and economic conditions in Europe.Agricultural revolution in Europe was a period where there was witness of sustained changes in the way people carried out their farming activities. It had to do with increased output of products and general changes in the methods of carrying out agricultural activities on farmland.  10th century Europe fell under the â€Å"Middle ages, an era when agricultural methods of production were mostly peasantry in nature. Most of the populations during the 10th century Europe were serfs who were employed by other people to work on their farmlands† (Chris, par. 2).There was no clear sub-division of land and the main tool farming was the ox drawn plow and the system of farming was the two field system. This was a system of farming where one field was cultivated while leaving the other one fallow so as to reclaim th e soil’s nutrients. Population growth during these ages was very low. This can be attributed to the poor methods of farming which led to low yields hence food insecurity.Agricultural revolution came about with the systematic changes in the methods of production. One major indicator of the revolution was through the consolidation of common land that led to introduction of individual ownership of those properties.Thus rights of ownership were created through the abolition of the open field system of cultivation. The plow as the main tool of cultivation underwent redesigning, and also, the two-field crop rotation was changed to a three- field, and hence these served as contributors to the increased food production that occurred.The Agricultural revolution that occurred at this time brought great impacts to the socio-economic conditions of Europe as a whole. One impact was increase in population, mostly in the towns. Individual ownership of land led to many people selling off the ir lands.The consequences were that there was increase in the number of people without land, but who were working as laborers for the big landowners. Others migrated to towns and thus contributed to rapid population growth.Furthermore adoption of better methods of farming led to increased food production and hence surplus production. This surplus production was then traded for other goods that were lacking. This served as the beginning of exchange of goods and services and also development of trading systems.The agricultural revolution also served as the main cause of change from feudalism to capitalism. Introduction of wage labour whereby landlords entered agreements with workers served as the springboard on which market economy fundamentals were established and power over the land which was appropriated by those who controlled it.Developments that resulted from the agricultural revolutions in terms of new towns, migrations and changes in land ownership necessitated changes in the political and cultural system of the people.There were changes from â€Å"feudalism as the most dominant form of political organization to formation of the nation-state† (Adriaan, par. 4). Development of ideas of sovereignty led to establishment of monarchies in countries like France and England which were seen as the reflection of civilization.â€Å"Moreover changes in the cultural mentality of the people were witnessed with the spread of renaissance ideas, diffusion of old ideas and the rise of secular attitudes in art, education and politics.† (par. 6).ConclusionThe agricultural revolution was a crucial event as far as mankind is concerned.   Interactions over time throughout man’s history that have brought about inventions and development of man’s civilization cannot be said to be complete without reference to the Agrarian revolution.Works CitedAdriaan Verhulst. â€Å".Medieval Socio-economic Historiography in Western Europe: Towards an Integrated Approach.† Journal of Medieval History. June 1998. Mechelsesteenweg. Antwerp. Belgium. 12 Nov. 2008< http://www.sciencedirect.com/science>Chris, Butler. â€Å"The agricultural revolution in medieval Europe.† The Flow of History.2007:  12 Nov. 2008 < http://www.flowofhistory.com/units/west>

Proverbs Essay

Proverbs Essay A Man of Wisdom The book of Proverbs describes what a wise man is and what his behavior grants him. A man of wisdom has many characteristic aspects that make him ‘wise’, these are made very clear in the book of Proverbs. King Solomon, being granted the wisest man, was the author to most of the proverbs that offer the descriptions of both a wise and unwise man. Some of the aspects to a wise man are hard to honor, but that is what makes a man wise, and gives him the benefits and good fortune in his life. The beginning of Proverbs gives general advice and guidance for children.These are known as Solomon’s Wise Lessons. In this section of the book the verses are aimed at children being taught a lesson by his or her elders. The few stories consist of rejecting wisdom, benefits of wisdom, and warnings against adultery/adulteresses and folly. If you reject wisdom, then you chose not to fear the Lord as well, and will be filled with your own ways. â€Å"Si nce they hated knowledge and did not choose to fear the Lord, since they would not accept my advice and spurned my rebuke, they will eat the fruit of their ways and be filled with the fruit of their schemes. (NIV, Proverbs 1:29-31) The other main point in the beginning of the book was the warnings against adultery. A wise man is to keep just to his wife, and only his wife, even though the adulteress is very persuasive and crafty. â€Å"Say to wisdom â€Å"you are my sister,† and call understanding your kinsman; they will keep you from the adulteress, from the wayward wife with her seductive words. † (NIV, Proverbs 7:4-5) The men that did subdue to the adulteress were throwing their lives away. The second section of the book of Proverbs is all proverbs from King Solomon. In these proverbs he describes a wise man and an unwise man.A lot of the time he refers to them as simple and righteous. He demonstrates how a righteous man would act compared to a simple or unrighteous man in lots of different situations. These situations include ones like â€Å"The wise in heart accept commands, but the chattering fool comes to ruin. † (NIV, Proverbs 10:8) â€Å"A gossip betrays a confidence, but a trustworthy man keeps a secret. † (NIV, Proverbs 11:13) â€Å"A mocker seeks wisdom and finds none, but the knowledge comes easy to the discerning. † (NIV, Proverbs 14:6) These are just a few of them; I could keep going and going.Proverbs 10:8 means that the wise people will listen and be obedient to the Lord. This obedience will be shown through God, and will bring them good fortune. If you refuse God’s commands then that shows your true character. Those that choose not to obey, and instead rebel, while thinking that they are standing up for their proud heart, will be going against their best interests. Proverbs 11:13 is saying that we should not trust people who gossip or spread stories about other people. And, if we do trust these gossip ing people then we can be considered to be fools because we could not trust them with the secrets that we tell them.Basically, choose your friendships carefully, and make sure they have the same values as you do. Proverbs 14:6 means that those seeking for wisdom without the right reason, lets say for pride or only when they need it instead of for the glory of God don’t receive wisdom. God doesn’t want to reveal the wisdom to anyone unless they are there to serve him and are humble. Someone who has an attitude that is bashful against the spiritual truth and that only picks which truth he wants to hear in order to profit himself is the scorner, and will not be granted his wishes.According to Providence Baptist Ministries, â€Å"The right attitude makes learning easy. † That is very understandable to me. As children, most people would say that their parents taught them the ‘golden rule’. The golden rule being, ‘treat others as you would like to b e treated’. I think that this rule applies a lot to the book Proverbs in the Bible. If you act well and not in sin then you get good fortune and a good afterlife, but if you don’t act in such a way, then you will get bad fortune and a bad afterlife.The book of Proverbs is known as a book of wisdom and is taught as in a classroom setting, as if you are learning valuable life lessons while reading these books. It’s this setting and perspective that allows this book to be so effective in teaching what the characteristics are and how to become a ‘wise man’. If you just follow these simple tasks that are outlined for you then you can live a happy life in prosperity and health. Works Cited â€Å"Bible Study Courses. † Proverbs Chapter 10. Providence Baptist Ministries, 2004. Web. 16 June 2012. . â€Å"Bible Study Courses. † Proverbs Chapter 14. Providence Baptist Ministries, 2004. Web. 18 June 2012. . Linda. â€Å"Proverbs-A Bible Study. â €  : Proverbs 11: 13 Gossip vs. A Faithful Spirit. N. p. , 17 Sept. 2009. Web. 16 June 2012. . â€Å"New International Version of The Holy Bible. † The Book of Proverbs. Published in Grand Rapids, Michigan. 1984. Print. June 16-18, 2012.

Saturday, September 28, 2019

Ford Focus and Ford Motor Company Essay

When Alan Mulally took over as Chief Executive Officer at Ford Motor Company in 2006 the organization was losing billions of dollars. According to Tony Schwartz (2010), â€Å"It had just come off reporting a $14. 6 billion loss for 2008, its fourth losing year in a row† (para. 1). The article Alan Mulally-Making Ford a Model for the Future illustrates the progress of Alan Mulally and the four simple principles that are making the company become profitable. Principles are important in any organization and an employee needs to feel important and motivated to come to work. These are a few of the principles that Alan Mulally have implemented since 2006: Stand for something beyond profit. Rally your employees around a shared mission. Practice a realistic optimism. Tell the truth without fear (Schwartz, 2010). The turnaround at Ford Motor Company was not overnight. He invested in the vision â€Å"One Ford† which has the idea of creating vehicles that will appeal to both American and European consumers by utilizing a common design theme that would move beyond the three-bar infatuation of the United States (Lavrinc, 2007). The transformation of the American icon was due to the One Ford vision and one year after 2008, Ford Motor Company reported a profit of $2. 7 billion. This transformation would not have happened if Alan Mulally did not take over in 2006. The ethical behavior by Ford Motor Company’s Chief Executive Officer has shown to be a true testament to future CEO’s in the global market. When the company raised $23. 5 billion to finance the restructuring and accelerate the investment in new products it shows great leadership during the Great Recession (Bartiromo, 2011). This American icon is 110 years old and recently had the strongest third quarter profit in history in 2012. This would not have happened without Alan Mulally reducing the brands of Aston Martin, Jaguar, Mazda, Land Rover, and Volvo into the two main components that a person would vision on the road today Ford and Lincoln. The leadership is beyond extraordinary and models like the Ford Focus is now one of the country’s best selling cars (Schwartz, 2010). The business environment is multifaceted with enormous challenges that face the global market. By focusing attention on a vision, the leader operates on the emotional and spiritual resources of the organization, on its values, commitment, and aspirations. The manager, by contrast, operates on the physical resources of the organization, on its capital, human skills, raw materials, and technology. The results that an individual observes currently are in direct correlation of the actions over the last five years. Ford has now paid back the $23. 5 billion that was taken out in 2006 to finance the restructuring and investment of new products. The company has started to hire and bring jobs back to the United States. According to Schwartz (2010), â€Å"Mulally is taking an old-school industrial company and turning it into a model of how modern company ought to be run† (para. 3). Using the PESTEL Analysis to capture macro-environmental forces and including part of the Ansoff Product/Market Opportunity Matrix Ford Motor Company can thrive on market penetration strategies. The following PESTEL Analysis shows the six factors that are the biggest weaknesses and strengths perceived to be the primary data in the next five years for the automotive giant.

Friday, September 27, 2019

How was the Cuban Missile Crisis perceived in the USA and Cuba Essay

How was the Cuban Missile Crisis perceived in the USA and Cuba - Essay Example The U.S. and Cuban governments were each compelled to action by the fear of each other. Both countries posed a threat, real and implied, to the other. Nuclear bomb paranoia swept the post World War II world. In no place or time was this fear more apparent than during the Cuban Missile Crisis. During the 1962 crisis, Fidel Castro, Nikita Khrushchev and John Kennedy jockeyed for the upper hand, each employing bold moves that brought the world to the brink of possible annihilation. Prior to the Cuban Revolution in the mid to late 1950’s, the tropical island of Cuba was a favored tourist attraction of U.S. citizens. The United States government held substantial control in Cuba’s economic and political dealings. However, Castro, a leading political figure in Cuba, refused to be controlled by the United States. The United States government suspected that when Castro assumed power on January 1, 1959, his communist government would pose a close threat to America. Castro further raised concerns when he seized property belonging to prosperous Cuban Nationals and foreigners in an attempt to improve conditions for working-class Cubans. Many of these properties belonged to businesses owned by U.S. companies and individuals. U.S. suspicions and concerns were heightened in December, 1960 when Castro officially and openly aligned Cuba with the Soviet Union. Less than one month later, in early January, 1961, the U.S. severed diplomatic relations with Castro and imposed a trade embargo on Cuba that remains in effect to this day. The embargo stopped the flow of oil to Cuba and the sale of its major cash crop, sugar, from Cuba.

Thursday, September 26, 2019

Pension assistant Essay Example | Topics and Well Written Essays - 500 words

Pension assistant - Essay Example It is noteworthy to state that I have a higher degree of flexibility and my willingness to acquire additional knowledge also emerge as my strongest point. This confirms my readiness to participate in the mandatory certificate in pension calculations. Indeed, my background as a financial mathematician together with the current Masters training in mathematics, which I am pursuing positions as an excellent candidate for the post. My personal skills assessment also reveals that I meet the aptitudes criteria for the position. This is because the training I received in trading power strategy enabled me to gain valuable knowledge on financial calculations. I also have a superior understanding information technology proficiency including Microsoft Office Packages, Maple SAS, Esignal, Win QSB, Internet and Email that increases my ability to handle diverse computer skills requirements from the pension assistants. I am also fluent in languages including English, French, Somali, and Basic Arabic, thus making me relevant for pension assistant position. This is because the position holder anticipates serving a highly multicultural customer base. I am professionally sensitive to customers and offering them excellent service remains my greatest passion. Indeed, in my previous work engagements as sales assistant, office assistant, and as an intern at Waltham Forest Council I gained massive experience in administration, front office management, clients’ satisfaction strategies, and records management. Undoubtedly, these experiences incorporate skills that remain highly valuable in offering pension assistant tasks. I have also developed teamwork, problem solving, and leadership skills from my outside classroom engagements. Furthermore, my participation in volunteer work and community service enabled me to acquire valuable skills, which are necessary for increasing employee engagement. It is noteworthy to recognize that the position requires potential

(a)Explain why, in equilibrium, all assets must lie on or below the Essay

(a)Explain why, in equilibrium, all assets must lie on or below the capital market line, but must lie on the security market line.(b)To what extent does recent - Essay Example In real life, equilibrium is a constantly moving target. We cannot say that the stock market is in equilibrium at the end of the day or week or year. Prices move based on the perception of brokers and shareholders, driven by information (Fama, 1970), psychology (Kahneman and Tversky, 1982), or anything under the sun (Barberis, Shleifer, and Vishny, 1998). As investors try to maximise returns or minimise losses, they either push up or pull down stock prices, or keep it level, the differences between the demand of buyers and the supply of sellers being reflected in stock price changes. This is equilibrium, which is not a static point but more of a dynamic process where adjustments constantly take place, reflecting the free agreement of investors in the market that stocks are bought and sold at the right price. Of course, one side thinks the price will go up, while the other side thinks it will go down. By ‘assuming’ equilibrium as an ideal state towards which everything moves, finance academics have discovered a tool that allows them to pin down a moving target – the behaviour of stock prices over the last fifty years, for example – so they can study it, test their theories, develop a mathematical model, and see if the model explains reality. One such aspect of reality that is being studied for the last half a century is the relationship between the return of a stock price and the risk that the return will not be realised. Several years of observations have made academics ask: how should investors decide which stocks to buy? This is what Markowitz did in his paper (Markowitz, 1952), where he drew attention to the practice of portfolio diversification. After observing that stock prices move differently in relation to the general movement of the stock market, he showed that investors could reduce the unpredictability of returns by investing in a mixture or portfolio of stocks whose

Wednesday, September 25, 2019

No topic Essay Example | Topics and Well Written Essays - 250 words - 29

No topic - Essay Example The narrowness of this region enables it to allow the penetration of anything that lies on the surface of the rock. The more the weight of the bighorn is running down to its hooves, the more the two digits make contact with the rock and tend to slide away from each other forming a v-shape. The v-shaped element formed enables the removal of slippery materials on the rocks and leaves it rough thus preventing the sheep from falling from the rocks. Pertaining to the air resistance, a cat jumping from a high floor tends to have lesser injuries than when it is falling from a lower height of the wall. The reason behing this lies behind the notion of the rotation it makes with its body that increases the air resistance that acts against the forces of gravity pulling it to the ground. Thus, the more the air resistance, the lesser the injuries to the cat when its rolling from a high wall (Walker, 2007). But when the cat is jumping from a lower height, it does not rotate its body, thus less air resistance is created (Walker,

Tuesday, September 24, 2019

CONTEMPORARY PRACTICES AND DEBATES Essay Example | Topics and Well Written Essays - 3000 words

CONTEMPORARY PRACTICES AND DEBATES - Essay Example The book has been adopted and translated into many forms of media productions, these include; screen, audio, stage, and many others (Lerner, L. J. 2004, 3). A journalistic view of the book reveals so much about the contemporary life and the human behavior towards other people, those who they consider close acquaintances, and those perceived to be enemies (Johnson, K. A. 2012, 76). The little prince, George is a character from a different planet, in search of adventure, and because of boredom, he leaves his planet to explore the outside world. This shows how human beings are mobile and tend to travel a lot in search of the values they consider deer to them, in Antoine’s real life scenario, he left his country. France, and went to the United States to convince the country to join the in the anti-Nazi war (Shirer, W. L. 2011, 197). This is his driving force, he moved from his own home to a foreign place to satisfy his urge of wanting to help his country from a different perspecti ve. The same applies to the little Prince George, he left his own planet due to a driving force, the urge to find out more and move out of his free cocoon. This, he eventually achieves, he grabs the first opportunity that comes around, the bird migration, he uses the birds to move to other planets. Here we learn about the nature of humans to take advantage of things that come around to satisfy their own needs. People trend to have a strong pull towards achieving their goals such that they do anything possible to achieve it; they are opportunistic in nature, using something that they did not expect to come around to their advantage. Antoine creates a mental picture of a man clinging to the wings of numerous birds flying from one planet to another (Normington, K. 2007, 347). Thinking of it, it looks like a big risk to take, but the little prince takes it anyway. He has an opportunity that he knows might not come around again. The manner in which Antoine brings out all these is quite r emarkable. The scene has been translated into a graphical form by the media, a picture of a young boy waiting to cling to some flying birds; he stands on a small planet, which he considers to be home. What catches the eye is the fact that, the prince seems to be sad. This is probably because he is leaving his little rose behind. This, as we can see, is the only thing that he is emotionally attached to, he is sad to leave it behind, though they have had their differences. We are told how the little Prince George was so emotionally attached to the rose flower, all the things he did to prevent it from harm. How he uprooted all the weeds that prevented it from growing to maturity (Saint-Exupery, A.D. 2004, 35). At some point, they even quarreled and this is what prompted him to leave in the first place, he thought that the rose was taking advantage of him. However, they get through it and become friends again. This alludes to the human nature of having emotional attachments to other peo ple or things; these can be even pets or other gadgets, these are the things that people hold closest to the heart and are so deer to them, in most cases, these are persons of the opposite sex. the flower represented spouses, how relationships work, people get emotionally attached, they go through so much together trying to protect themselves, at some point they differ in opinions and fall apart, but sooner or later they mend things and come back together. The aspect of sacrifice also

Monday, September 23, 2019

The Media and its Representation of Islam and Muslim Women Term Paper

The Media and its Representation of Islam and Muslim Women - Term Paper Example in Munro). Anti-Muslim movement or sentiment in western media in general and American media in particular is an inevitable repercussion of Soviet disintegration. After utilizing Soviet Union as scapegoat for decades, westerners seeking for a new enemy soon found fundamentalist or most frequently used as synonymous to Muslims through their media. This scenario led to the anti-Arab and anti-Muslim racist attitude which is continuously reinforced in the minds of general public in west. Media imagery, western ethnocentrism, and American geographic isolation added to American insularity. Moreover, World Trade Centre bombings stamped on the fears and self righteousness of western mind. It led to racial hatred, violence against Muslims, vandalizing mosques, and targeting Muslim businesses. Media contributed profoundly in negative representation of Islam and Muslims. Muslims laws and customs are always not only reported out of context but constantly reinforced through images and text in news papers, television, and films. Arabs are portrayed as terrorists in particular while Muslims are represented to be fundamentalists (Goren). Media shapes and reshapes the cultural identities and perspectives in people’s mind. Shaheen refers Hollywood as an effective teacher for young minds who are taught from 1896 that Muslims are Arabs and they are insensitive, brutal, fanatics, uncivilized, and greedy. They are only involved in killing and oppressing weak in their society and civilized foreigners (2).Islam is generally perceived as a Middle East phenomenon while Pakistan is also considered in for good measures. However, this is not recent trend because similar negative interpretations and representations tainted media reports about Iran and Lebanon in past as well (Goren). When esteemed international news magazine, such as Newsweek’s reporting a cover story on the rise of â€Å"militant Islam† without noticing other dimensions of the faith under-discussion, it registers as a persistent image in viewer and readers. It is highly unlikely to find articles and reports in mainstream media on Islamic art, poetry, philosophy, or architecture. There is little or no acknowledgment of the diversity of Muslim culture all over the world. Muslims may have their roots in Middle East, Bosnian Muslims are white, Indonesian and Malaysians are Orientals, and Senegalese and Sudanese or Africans are blacks. Initially, â€Å"Muslim fundamentalist† were either â€Å"Shiite† geographically residing in Iran, Lebanon, or Pakistan with some exceptions in other areas. Today the fear is beyond boundaries, it belongs to religion. A Pakistani news paper â€Å"The News† observes in its editorial that western media counters Islam in a terrified, unaware, and aggressive manner. Rather than representing Islam in derogatory manner, they should dig in-depth and try to understand the diverse history and tradition which will give them the opportunity to l earn and appreciate countless positive aspects of Islam and Muslim culture (qtd. in Goren). Ahmed explains the role of western media in prevailing and upholding negative image of Islam and attributes it as, â€Å"The evil demon: the media as master† (qtd. in Bennett 9).Edward Said also explore this media discrimination extensively in his book

Sunday, September 22, 2019

Zimbabwe Taxation Essay Example for Free

Zimbabwe Taxation Essay The tax system currently enforced in Zimbabwe under the authority of the Income tax Act Chap 23. 06 with Acts like the Capital Gains Act Chap 23. 01, Finance Act Chap 23. 04 and the Excise duties Act as complimentary. The system evolved from traditional ideologies perpetuated from pre pre-colonial era up to now. The incidence of tax from a traditional perspective occurred from as far as the Rozvi State who was allowed to maintain their power and control by the Portuguese Traders which resulted in the development of the tributary system. In which tribute was to be paid in form of farm produce, animal skins, fish and various goods. Every person under the protection of the kingdom and within the chief’s jurisdiction was to pay tribute from their occupational activity. This tributary system was mainly instigated by military control and any person revoking this tradition was punished. This traditional view is reflected in the modern tax system as there are some synonymous traits which have of course been duly developed over time. The presence of the British settlers saw the tax system being inclined towards politics and social classes or race in other words. In 1894 Hut Tax was introduced and was set at 10 shillings per hut and this tax was imposed on each adult male. The tax was paid to the British South Africa company which was the agent of the colonial government in the area even though it was initially authorised by the Colonial Office in London. Hut Tax was paid in the form of money, labour, grain or livestock and the colonial Authorities in this case the British were the beneficiaries. This tax benefited the white minority as they raised money, enhanced their economy’s liquidity (cash wise, thus supporting the currency), facilitating further development of the white minority. The whole purpose of a tax system to benefit the people at large through the services provided by the government was rather defeated as the greater proportion of tax was paid by the black majority for the benefit of the white minority. Poll tax was also another type of tax introduced by the colonial authorities again aimed at the male adult. It was set at 1 pound per male adult; 10 shilling tax on each excess wife was also introduced. Administering of tax policies was mainly set to compel the African to surrender his labour power to the settler economy so as to depend on them for the money with which they could meet their tax obligation. Initially Blacks owned the most cattle, sheep, had a bigger population thus consumed more meaning more sales tax was expected to be paid. Under the bid to frustrate black expectations of prospering and to reduce the chance of them gaining economic advantage over the whites a host of other taxes were recommended by the Southern Rhodesia Native Affairs Committee (these were later approved). The recommendations were made up of a plot to: * Introduce Dog tax * Implementing the taxation of all cattle * The continuation of poll tax * Progressive taxation of polygamous wives * A marriage fee of 5 pounds was to be set to be paid by the husband with an allowable remittance of 5 shillings for every month worked for a European Employer. (African Heritage,pg 65) At face value without any need for a comprehensive analysis it is quite evident that accumulating more of anything from cattle, increase in consumption, children and even another wife meant more tax due to be paid to the colonial authorities. Cattle tax was to be paid on the cattle owned by the people and dog tax likewise had to be paid for every dog kept. Penalties were applied through acts of confistication of cattle on most cases. The Southern Rhodesian Tax Ordinance of 1918 was not very different from the tax policies which were implemented in South Africa and the United Kingdom, though the income tax rates were not very high. Deductions were allowable for the contributions that were made to the pension funds and also generous primary abatements for dependants and as well as the secondary abatements for dependants. Insurance premiums and medical expenses were also allowed as a deduction The Pay as You Earn (P. A. Y. E) system of collecting Tax income was also adopted and it mainly operated with reference to an employed person. The definition of person in this regard mainly focuses on the natural person as it is the natural person and not the Juristic (for example Companies) that earn the employment income on which P. A. Y. E will be charged. Companies were also taxed in their own capacity and were required to pay a standard rate of 7s. 3d. n the ?. Special incentives for investment and exports were also given to benefit international trade and encourage investments in the companies established in the Zimbabwean Economy. Personal tax obligations were payable by individuals on a sliding scale ranging from  £2 per annum to  £12 per annum, this range was dependant on the income Death duties were relatively low by world standards, and were payable on a sliding scale rising to a maximum of 2s. 6d. in the pound currency, which is reached on a taxable amount of approximately  £42,000. Stamp duties were set on numerous documents recording transactions between persons and on services provided at various registries. These included a transfer duty at the rate of  £1 per cent, for the first  £4,000 of the value of property transferred and  £2 per cent, on the excess over  £4,000. Customs duties were imposed in a single column tariff on the bulk of the goods that were imported into Rhodesia. The customs duties covered protective duties for Rhodesian industries and revenue duties over a wide range of consumer goods. Almost all raw materials for industry had a 0 % duty (that is they were free of duty), as were the variety of capital goods. Excise duties were imposed on all wines, spirits, beer, cigarettes, manufactured tobacco, and motor spirit produced in Rhodesia. The consumption based sales tax, was mainly levied at the retail stage, and was the buying and selling actually occurred. The tax rate charged was 8d. Some goods were exempted from tax and thus immune to tax, these include basic food stuff, raw materials for production and capital goods for use by the industry Motor vehicle tax ranged from  £12 per annum for ordinary passenger vehicles to  £72 per annum for the heaviest public service vehicle with a charge of  £144 for diesel-powered vehicles. The Motor Vehicle tax could be paid in three instalments at the beginning of each licensing term of four months. Tax was also imposed on minor duties like trading activities, betting, and television and wireless receivers. The local government of the colonial authority attested that the tax will be confined to the field rates on the property. The accumulation of the tax payable by blacks on everything and every income that accrued to them led to an uprising (among other causative factors) resulting in the Chimurenga war which ended in 1980 the year in which Rhodesia became Zimbabwe. The tax system applied by the new regime and government was not very different from the one administered in the colonial era except that it was altered to shift the benefit to the black majority at large. Taxation cannot be divorced from economic conditions and indicators and to some extent politics. The post independence period was highly characterised with many developmental projects implemented by the Zimbabwean government through provision of social services, drought reliefs, subsidies for companies owned by the government. However this government expenditure engineered a budget deficit which had a negative impact on the tax as higher taxes were now required to meet the expenditures. Tax rates in the 1980s additions The tax system evolved gradually being influenced by economic conditions that occurred like the hyper inflationary era in 2007, 2008. The evolvement of Zimbabwe’s Tax system has seen the emergence of the Department of Taxes and the Department of Customs and Excise to form the Zimbabwe Revenue Authority (ZIMRA) in Jan 2001 but which started operating in September 2001. ZIMRA was established to enhance revenue collection and trade facilitation. (FORE 2006, pg 3) Currently, the Ministry of Finance is directly responsible for the fiscal management and thus have a direct impact on the tax system. In reference to the Constitution of Zimbabwe (Sec 102 and 201) all fees and other public revenues are paid to the Consolidated Reserve fund. The proceeds from this fund enable the government to meet its expenditure, provide services to the people. The legal framework, the administration of tax policies and the collection of taxes has been placed under the Zimbabwe Revenue Authority (ZIMRA) in the authority of the Commissioner General. The tax system under the provisions of the Income tax Act stipulates that tax is not levied on profits as in some countries but it is levied on taxable income. Zimbabwean Tax system use a source based approach in which tax is levied from income whose source is deemed to be from Zimbabwe. Not every income of every person is taxable; income from Local Authorities or institutions like POSB, Reserve Bank of Zimbabwe (RBZ) is exempt from tax this is according to sec14 of the Income Tax Act. Dividends from a company incorporated in Zimbabwe are also exempt from tax. The government has implemented reactive approaches towards taxation rather than a proactive one this is seen y the Fiscalisation of cash registers in order to reduce the losses in Value added tax (VAT) Collection as VAT is the major contributor of tax revenue mainly because it is consumption based, and orrowing from principles of micro economics it can be proven that people consume whether they have income or not from the marginal propensity to consume concept . The fiscalisation of cash registers can increase the amount VAT collected from businesses as the transactions incurred can be monitored through a memory card placed in the registers which are linked to the revenue authorities. The Value Added Tax Act [Chap 23. 11] is the main authority which governs the collection of VAT Tax bands are used on individual income in countries like South Africa, Zambia and Botswana. The use of tax bands makes PAYE a progressive tax which is redistributive. This leads to the reasoning that the proportion of tax revenue from PAYE should be higher than that from the non progressive taxes such as VAT and customs duty. In Zimbabwe tax is classified under proportional tax, progressive tax, regressive tax and direct tax. Individuals’ income from employment is taxed using tax bands, while income from trade or investment has been taxed at the same rate as that for corporate tax which was a flat rate 30% in 2009 and has gone down to 25% in 2010. The tax free band for income from employment was set at US$150 a month when the economy was dollarized in 2009 and was increased marginally to US$160 a month The advent of the Inclusive Government in 2009 in the post inflationary period where the tax and revenue base were dwindling resulted in the implementation of tax reforms to revive the tax system. This was difficult especially in the collection of corporate tax as most companies were operating below capacity. Corporate tax currently charged at 25% . Since tax is highly linked to development, tax incentive to foreign companies willing to invest in the country have been made so as to alleviate development. Tax concessions under special mining licences are also given, windfall gain tax is also charged in the mining sector. The holder’s of special mining rights are charged at a lower rate of 15% and are subject to Windfall Gain Tax which is levied on the additional profits. This profit is not attributable to production but occurs when the price of a certain commodity rises above a certain level (AFRODAD 2011, pg19). This tax charge is currently set at 31. 176%. The government once made an attempt to exempt ZIMPLATS from paying tax on additional profit tax but ZIMRA never implemented this action and still went on to collect tax from it. The Income Tax Act is revised and reformed from time to time this is the responsibility of the Tax Steering Committee which was set up soon after the Inclusive Government was established. This Committee comprises of the minister of Finance Mr. T Biti, some representatives from the private sector and ZIMRA itself. The committee aims to solve the challenge faced by tax authorities in Zimbabwe of trying to broaden tax base and at the same time simplify tax collection and easing the debt burden. The Final Deduction system is also a notable development of Zimbabwe’s tax system. It is a system in which the employer is required to deduct P.  A. Y. E from the employee’s income in a way that it becomes the final tax. The final deduction system (FDS) was implemented in 2000 but it was initially introduced in 1997/98 (AFRODAD 2011, pg 18). The directive governing the deduction of P. A. Y. E under the F. D. S system is taken from the 13th schedule of the Income Tax Act. There is then no need for the employees to submit tax returns at the end of the tax year.

Saturday, September 21, 2019

The Rise Of The Papacy In Rome

The Rise Of The Papacy In Rome The ascendancy of the bishop of Rome over the whole of the Catholic Church, an institution recognized as the papacy, took centuries to grow. During the first few hundred years of the church, the title pope, which denotes father, was applied for any important and esteemed bishop. Furthermore, the bishop of Rome was one of a number of significant bishops in Christendom. Rome had always been treasured for her relationship with Paul and Peter and her stand as the Church in the Empires capital. This was particularly noticed after Christianity was made legal under Constantine which made the importance of that office grow further with each passing roman bishop. The dogma of the authority of the pope ultimately reached its height in the late 13th century, when Pope Boniface VIII asserted full religious and non-religious authority over every human being.  [1]   Rome prior to Pope Gregory In 535 it was invaded by an army sent by the emperor Justinian to bring it back under the control of the Roman Empire, the capital of which was now Constantinople.The war between the Ostrogoths and the Empire lasted for some twenty years, devastating the countryside and disrupting social organization.546 the city lay uninhabited for forty days. The final victory of the imperial forces left Italy dangerously open to the attentions of another Germanic group, the Lombards. In 568, under their king Alboin, they made their way into Italy, and by force of arms steadily established themselves over most of the peninsula. During Pope Gregory regin Gregory the Great whos life culminated in his holding the office of pope (590604). line of popes whom assumed office after Pelagius I (556-561) who was unworthy Pope but was forced on the Church by Justinian.He is generally regarded as one of the outstanding figures in the long. The empire was unstable and Byzantine power had greatly subsided.[1] This was the world into which Gregory, who was drawn to monasticism, was born. Gregory had an interesting and refreshing outlook on missions. He was spurred on to his first missions project in response to the king of Lombard refusing baptism for his subjects. He renewed the church using Benedictine principles. The Bishop of Rome had an immediate impact on believers by reformed congregational worship by introducing choirs in order to read liturgy, he raised the standard of education of the clergy, and an emphasized in preaching. He took the task of protecting Rome from the Lombard threat that lasted in treaty that lasted for a short time period. This was only one treaty of many since Gregory negotiated treaties with several barbarian kings which helped take political steps to protect the Christian community by being destroyed by war. This helped him become the first Pope to act as a temporal ruler which eventually came part of the Papal States. Gregory the Great established the pattern of church government in England that had everyone being supervised by someone higher. He also started missionary work that spread out of his region.Part of the reason was he was labeled the Great had to do with his influential writings that impacted the Middle ages.[7] Also, during his time as pope, he was an advocate of clerical celibacy.[8] Furthermore, he was instrumental in the conversion of the Visigothic King Recared to Nicene Catholicism in SpainThrough research we have discovered that the position of Pope gained great influence and power something that has yet to stop. It must be noted that Gregory was the first Pope with a monastic background; he made a mark in history. Gregory used strategies such as connections with the Byzantine elite, which caused him to become well known among the upper class Bishops in the Early Church During the early periods of Christianity, five cities arose as significant core of Christianity. These were Rome, Jerusalem, Antioch, Constantinople and Alexandria. Even though the Roman Church was highly regarded, the Churches in the East in general had more influence and numbers than those of the West. Following the granting of legal status to Christianity by the Decree of Milan, the church took up the same governmental structure as the Empire whereby geographical provinces were ruled by bishops. These bishops of key cities therefore rose in power.  [2]   Rome wasnt only the city that could profess to have had a unique responsibility in Christs Church. Jerusalem had the reputation of being the city of Christs death and resurrection. Furthermore, a significant church council took place there in the first century. Antioch was the location where the followers of Jesus were first called Christians. Alexandria was an important early center of Christian belief. Constantinople developed into a very significant city after Constantine shifted his capital there in 330 AD.  [3]   Nevertheless, by the fifth century, the bishop of Rome started claiming his superiority over all other bishops. Moreover, several church fathers made this claim for him as well. Why Rome? Romes association with Peter was the main spiritual reason its ultimate dominance. According to customs, Peter visited Rome all through his life and, more significantly, was martyred there. This is affirmed by the belief that his remains are below the St. Peters Basilica in Vatican City. St. Paul was thought to have been martyred in Rome as well. The majority of the claims for the popes authority are supported by one major argument- the so called Petrine theory. Affirmed by the Council of Florence in 1439, outlined as a subject of faith by the First Vatican Council in 1870, and approved by the Second Vatican Council in 1964, Jesus Christ bestowed the position of Primacy in the church upon Peter only. The First Vatican Council based their claim on a classical New Testament text long linked with it. In Mathew 16, Jesus inquires from his disciples who they believe he is. Peter says, You are the Christ, the Son of the Living God. Jesus responds: Blessed are you, Simon son of Jonah, for this was not revealed to you by man, but by my Father in heaven. And I tell you that you are Peter, and on this rock I will build my church, and the gates of Hades will not overcome it. I will give you the keys of the kingdom of heaven; whatever you bind on earth will be bound in heaven, and whatever you loose on earth will be loosed in heaven.   [4]   Given that the word Peter stands for rock, the above stated verse has been taken by the Roman Catholic Church to mean that Peter was charged with the task of overseeing the formation of Gods Church, had spiritual power over it which he passed on to successive Popes (Protestants disagree that the rock signifies not only to Peter but to his admission of faith.) Additional biblical support for their claim has been found in the Gospel of John, whereby the resurrected Jesus directs Peter to feed my sheep. An imagery of St. Peter watching over the gates of heaven has its origin from the Matthew 16 passage.  [5]   The Bishop of Rome was one of the most significant Bishops of Western Europe up until the Reformation due to a number of factors. Being the city which lay claim to having the first martyr, (Peter), Rome was the historical capital of the empire and a politically key city, so it was expected that the bishop of the city would in addition be important. Furthermore, the pope was the most dominant figure that remained in Rome after the capital of the empire was moved to Constantinople by Constantine. The Bishop of Rome claimed control over all other bishops and Christians based on biblical passages, but some of it was as a result of political and cultural realities. In Western Europe, there existed no other cities to rival Rome giving the Roman Bishop automatic prestige. In the east however, there were rivals such as Alexandria, Antioch, Constantinople and Jerusalem. The bishop of Constantinople never did stoop to Roman claims. Additional prestige on Rome was as a result of tradition. It w as a city of martyrs. The earliest persecutions, initiated by Nero, occurred at Rome. In addition, Peter was martyred at Rome. As earlier observed, Rome was the solitary city in the Western hemisphere of the Empire while the rest (four) were found in the Eastern region of the Empire. As the two areas became increasingly culturally and politically advanced, the eastern region was in charge of decisions concerning the church and political life whereas Rome was sought out regarding decisions of vital nature, whether it be of political or religious side.  [6]   In addition, the barbarian attacks of the fifth century were significant. Leo I, considered by many as the first pope in the modern sense, was influential in convincing Attila the Hun not to attack Rome in 452. When it finally fell to the Vandals in 455, Leo persuaded their leader not to set the city on fire. These endeavors further added to the prestige to the bishop of Rome. Besides, when Rome fell to the barbarians in 455 AD, the church grew to be the defender of order, justice, and the remainder of civilization. The bishop of Rome was active in recapturing the harmony and steadiness that had been crushed by the attacks. Compared to the West, the Eastern side of the empire endured for another 1000 years, hence the bishops there didnt match the political significance as their Roman counterparts.  [7]   The reality of Rome being the center of political and religious power within Western Europe had some positive ramifications. Firstly, the Christian cause was broadened and Rome was viewed by not only Western Europe as the key voice and head of Christianity, owing in large part to the Catholic Church, but in addition accepted by the people who lived in the Eastern region of Europe. Rome accorded the bishops the chance to petition resolutions that were made, in regarding their standing and duty as men of faith. Many bishops that were given judgment that they sensed were unfair petitioned their case to the Roman Spiritual authority at the time.  [8]   The reality of Rome being the center of political and religious power within Western Europe had also negative positive ramifications. In time, the lines started to blur and it became difficult to differentiate between the responsibility of the church and government. There existed the feudal system that echoed the spiritual chain of command that had been advocated for by earlier theologians. This practice gave rights to landowners, allowing their servants to till the land in exchange for imbursement of wages or debt. In spite of this, wealthy persons arose who had servants that were obliged to them. This reached a point where it became a never-ending cycle of assistance with little to no possibility of ever being set free of their gained obligations. The church as well started to function in a way that was not planned by the founding fathers, for instance abbots being married. The lowest point of the Papacy occurred when at some point in when Stephen VI was in office, a trial took pla ce where his predecessor, who had passed away 3 days earlier, was taken before a council, found guilty and dragged through the city. After the ordeal, he was buried in a common grave. Subsequently his papal robes were taken and his fingers cut off.  [9]   Whereas Rome was the key voice of the Catholic Church, the church faced many challenges leading up to the Reformation.