To what extent the laws on foreign invested enterprises in China have Essay

To what extent the laws on foreign invested enterprises in China have transformed in line with China' WTO membership - Essay Example Moreover, the ‘dual tax system’ has led towards imposition of different tax rates that are applicable to FIEs and Chinese enterprises. FIEs in China possess favourable tax treatment in comparison to domestic Chinese enterprises. The FIEs are also facilitated with special tax rates as well as deduction of taxes along with tax holidays 1(LI 2008). The People’s Republic of China (PRC) Enterprise Income Tax Law, from the beginning of the year 2008 has developed a unified tax system that is applicable for both domestic Chinese enterprise and FIEs. In accordance with the revised PRC law, it has been viewed that an income tax charge of 25 percent is applicable for all business enterprises of China2. In December 2001, China acceded towards significant World Trade Organisation (WTO) that deals with trade regulations between different nations, ultimately changed the scenario of the business law environment of China3. In this regard, WTO had devised significant reforms for d ifferent FIEs in China that emphasised upon minimising tariff rates as well as opening new sectors for foreign investment. Moreover, WTO has also reformed the legal system which includes protection of intellectual property as well as control of foreign exchange4. The discussion intends to emphasize upon examining the historic background, development and features of Chinese law governing the forms of organisation belonging to FIEs. Moreover, the WTO impact upon the transformation of Chinese business law will also be portrayed in the discussion. Main Body Historic Background and Development of FIEs The historic background and the development of Chinese law governing the forms of organisations of FIEs can be segregated into three phases that have been discussed hereunder. The Initial Stage (1979-1986) In the year 1979, a law on Chinese-Foreign Joint Ventures was approved and it was the first law of the State Council of China that is related to foreign investment consumption. The Chines e State Council from the year 1979 to 1980 had provided favourable as well as flexible policies with regard to foreign investments. In order to develop the Chinese economy as compared to Soviet Union, China developed a legal system based on Soviet Union legal framework. In this similar context, it was viewed that Hong Kong as well as Macao was regarded to be the major foreign investors in China and investments were mainly made in manufacturing units as well as hotels which are mainly labour intensive5. Steady Development Stage (1987-1991) In the year 1986, the State Council instigated a law relating to the development of foreign investments for the motive of minimising issues between domestic Chinese enterprises and FIEs. Moreover, the law helped in eliminating the problem of currency exchange for foreign investors and it also facilitated the foreign investors and export businesses to reap significant benefits. During this stage, foreign investments increased in export enterprises a s well as manufacturing industries along with high technology industries and its expansion in many business areas was also been observed 6. Accelerated Development Stage (1992-1999) In the year 1993, it has been observed that the amount of foreign inve

Dead Sea scrolls exhitbit at The Royal Ontario Museum Essay

Dead Sea scrolls exhitbit at The Royal Ontario Museum - Essay Example The scrolls were preserved in cylindrical pottery jars and they were sealed with a lid of material that was not known. The jars stood approximately 50cm high and they were 25cm around. The Essenes who lived in the area were a "separatist" Jewish sect and they created an "ascetic monastic community" (Duckeck). They saved the scrolls and put them into the caves to hide them and to protect them from harm. Unfortunately an earthquake made the Essenes leave their homes and they never came back to the area so people forgot about the caves. The parchment that the scrolls were written on was very fragile and this is why many of them became fragments instead of the entire scroll (Duckeck). An interesting note is that scholars have had many things to say about the caves and there were many rumors. Some suggest that there may have been something very important in the scrolls because they were hidden and this usually means that something contains information that some would not want known to eve ryone. As Duckeck, states, "The rumors were things like God was an extraterrestrial making genetic experiments with mankind 3000 years ago" (Duckeck). Whether this information is true or not it brings another fascinating opinion to the Dead Sea Scrolls exhibit. The scrolls span a very long time in history. Marilena Berardinelli reported that the scrolls were possibly written between 250 B.C.E. and 68 C.E. by the Essenes were a Jewish sect that lived near Qumran where the scrolls were found. The scrolls only talk about the Old Testament. Most of the ones they found were written in Hebrew but there are several that were written in Aramaic or Greek (Berardinelli). The scrolls were first discovered by Bedouin tribesmen and sold to a cobbler for about $100 at that time. The cobbler took four of the scrolls to the Syriac Orthodox Church in Jerusalem and sold them to Archbishop Athanasius Yeshue Samuel. Today, the archbishop credited with discovering the scrolls. In 1947

Pets Are Our Responsibilty Essay Example for Free

Pets Are Our Responsibilty Essay Many people think that pets are too much of a responsibility, as they require food, walked on a regular basis, trained properly and lots of love and care. Any pet that lives outside a cage has to be trained properly so that it does not soil the home. Without training dogs can be very destructive and even dangerous. Pets are also very expensive and their food, toys, and medical treatment cost a lot of money too. Some pets are not looked after properly by their owners and sometimes the owner even loses interest. There were 40,879 humane destruction’s of dogs last year, 32,769 of cats and 18,816 of others. These figures include 29,610 dogs and cats too sick to live. People are cruel to pets and hurt them in al sorts of ways. In 1985 the RSPCA had to destroy 137,632 dogs cats and other pets, many were healthy but just too much for the RSPCA to find homes for. Inspectors from the RSPCA were called out to investigate 64,678 complaints last year. These are just some of the bad points of having a pet.Others think of pets as trusted friends as they give us comfort and affection. Pets are tame animals kept for companionship or because they are attractive to look at. Pets are good fun and can teach children responsibilities in life. Pets in the UK are very popular below are the top ten pets in England and Wales. In 1980 there was 5.6million dogs in the UK, this number increased by 1.8million in 1989. There were 2million more cats in the UK in 1989 than in 1980. The number of Budgies also increased by 0.1million in 1989. The Royal Society for the prevention of cruelty to animals more commonly known as the RSPCA looks after animals that have been treated badly. Last year the RSPCA homed 105,079 animals including dogs, cats and many other animals. If you don’t have a pet I would seriously consider buying one. Pets are very good company and almost any animal could be a pet. Unusual pets require special care and some knowledge and how they behave in the wild. Many pets need very little attention or space – there is room in the smallest home for a fish tank or a birdcage.

Assisted Suicide and Euthanasia - It Is Not Murder, It Is Mercy Essay

Euthanasia: It Is Not Murder, It Is Mercy Thesis Statement: Thousands of people in the United States alone die every year from terminal illness such as cancer, ALS and AIDS. Advanced Medical technology is responsible for keeping many of them alive - many against their wishes. In the United States, euthanasia (assisted suicide) is illegal in all but one state. Many patients are forced to suffer needlessly when there is another alternative. According to a new Time/CNN poll 7 out of 10 American's say that they want to die at home; instead three-fourths die in medical institutions" (Cloud 59). In our society people are, as a whole, living longer. With all the choices we are allowed, why is a good death not one of them? In our society we are awarded one life and one death, no more, no less. Granted, living life to its fullest is an American way of life NO ONE wants to die in pain, alone and afraid. We would all like to drift to sleep on the wings of a dove never to suffer again. It is a nice thought but for 52.5% of Americans who are terminally ill, this does not happen. More and more people, young and old, are being diagnosed with Cancer, AIDS, and other diseases such as Muscular Dystrophy, Amyotrophic Lateral Sclerosis (Lou Gehrig's Disease) and Alzheimer's disease. Euthanasia is becoming more and more popular as a way to end one's suffering when there is no further medical treatment available to CURE the disease. Darkling I listen, and for many a time I have been half in love with easeful death, Call'd him soft names in many a mused rhyme, To take the air my quiet breath; Now more than ever it seems rich to die To cease upon the midnight with no pain... -John Keats- Dying is a personal thing ... ...hink that the Death with Dignity Act should be incorporated into all the States laws. It is the last time one has the ability to assert oneself and make a conscious decision to die a good death. Give Strong Drink unto him that is ready to perish and wine unto those of heavy heart - Proverbs 31:6 SOURCES CITED Cloud, Joseph, "Seeking a Humane Way to Die." Time Magazine. September   2000. Euthanasia: Some General Information, http://www.geocities.com/Hollywood/Theater/2195/info.html Humphry, Derek. Final Exit. New York. 1991 Dell Publishing Tada, Joni Eareckson. When Is It Right To Die? Michigan, 1992.  Ã‚  Ã‚   Zondervan   Publishing Van Biema, David, "Is There a Right to Die?" Time Magazine. January 1997  Ã‚   http://www.time.com/time/magazine/1997/dom/970113/society.is_there_a.html Thomas Nelson Publishers Word in Life Bible. Nashville. 1993

Literary Criticism Of Tartuffe - 1189 Words

Kaylyn Dailey World Literature II Dr. Brasher 18 October 2017 Tartuffe ` Tartuffe is a story written in the enlightenment period. It’s about a religious hypocrite named Tartuffe. Jean-Baptiste Moliere he was one of the great writers on the enlightenment period. Author Calandra said â€Å"Moliere was a master of the neoclassical comedy. He possessed a wide knowledge of the society in which he lived† (Calandra 8). When he wrote Tartuffe he applied his sense of society to the play and it is shown threw reasoning by the characters. Orgon felt pity for him so he decided to let Tartuffe stay in his house. Yet, the moment he moved in everyone saw right threw him, everyone except Orgon. He thought Tartuffe was a righteous holy man. The family†¦show more content†¦He gave permission for Tartuffe to spend as much time with his wife as he would like. In the end Elmire comes up with another plan to reveal Tartuffe’s true self to Orgon. She tells Orgon to hide under a table and eavesdrop on their conversation. He agrees to do so. Elmire admits to Tartuffe that she has the same feelings for him. Tartuffe wants proof of this so he wants her to sleep with him and she agrees but tells him to check the hallway to make sure Orgon is gone. When he walks out to do so Orgon appears from under the table and admits he being fooled. He is furious that he has been betrayed by a so called holy man. Tartuffe returns and Orgon bands him from his home but he has the deed to the house. Tartuffe then goes to the king to try and get them out of the house but the king sees right threw him. Orgon takes the issue the king who the arrests Tartuffe and settle the issue. The enlightenment took place in Europe in the 18th century. It was a time of reason and science. During this period everything was redone from science to politics and also philosophy . There was also clashes between the church and society because of the change that was taking place. Great philosophers came out of this time period such as Rousseau. The ideas of the 18th century would influence how people thought and wrote. James Delaney said â€Å"a major influence on social, moral, and political life at the time was the church.† (Delaney). This quote relates to the timeShow MoreRelated Satire in Moliere’s Tartuffe, Voltaire’s Candide, and Swift’s A Modest Proposal931 Words   |  4 Pages The Merriam-Webster Dictionary defines satire as: â€Å"literary work holding up human vices and follies to ridicule or scorn.† Besides this definition satire can also be seen as the particular literary way of making possible the improvement of humanity and its institutions. In the three works: Moliere’s â€Å"Tartuffe,† Voltaire’s â€Å"Candide,† and Swift’s â€Å"A Modest Proposal† the authors indirectly criticize and ridicule human behavior and characteristics but with the goal for improving these faults ratherRead MoreSatire in Tartuffe and Modest Proposal1560 Words   |  7 PagesCrespo Professor Margaret Hazell ENG 2850 9 April 2013 What is satire, satire is a particular genre of literature that sometimes makes use of graphic and performing arts with the intent of ridiculing society into self-improvement. With social criticism being its main goal, it utilizes wit and dark sarcasm as its main tools to illustrate its point. Satire influences individuals to reevaluate themselves in order to modify senseless thoughts and behaviors. Various techniques are used in order to deliverRead MoreCompare Candide and Tartuffe5528 Words   |  23 PagesIn  Tartuffe, Molieres uses plot to defend and oppose characters that symbolize and ridicule habitual behaviors that was imposed during the neo-classical time period. His work, known as a comedy of manners, consists of flat characters, with few and similar traits and that always restore some kind of peace in the end. He down plays society as a whole by creating a microseism, where everyone in the family has to be obedient, respectful, and mindful of the head of the home, which is played by theRead Moreâ€Å"the Disease of the Doctor†: Molià ¨re’s Critique of Medicine Society in Le Mà ©decin Malgrà © Lui and Le Malade Imaginaire3991 Words   |  16 PagesMedical professionals of the era adopted a specific persona that would help reflect their superior education and class in an attempt to establish themselves as legitimate physicians. Despite this, however, there was still a significant amount of criticism in the arts and in public, accusing doctors of being well-versed in the rituals of antiquity but incapable of actually healing a patient (Porter 131). Perhaps the most skilled and vocal about his disdain for the medical profession during this period

Myths And Poems Of Mesopotamia And Egypt - 920 Words

Ancient World Views 1. Can you identify key cultural themes expressed through the myths and poems of Mesopotamia and Egypt? How do the mythopoeic system of thought and their respective environments establish those themes? Violence, with an evil undertone is expressed in â€Å"The Epic of Creation†. The telling of the creation of Marduk is to incite fear as Marduk is not similar to the humans that are telling this myth; he is a beast of the forces that created him. The chaos of the gods, the war, and the destruction of Tiamat combined with the creation of the world the Mesopotamian knew is about actions and consequences of the all-powerful gods to be feared. Marduk is to be worshipped and feared, as the Mesopotamians shall worship and fear their gods. Their unfriendly natural environment solidifies their belief that the entities that control the elements they experience must be fierce, vexed and feared. Marduk spew’s flames, he created the evil wind that destroyed Tiamat, the mother of gods and the universe before the land they stand upon. Marduk simply has the power to destroy and create. Furthermore, within â€Å"The Harps That Once†¦Ã¢â‚¬  we see the people abandoning their â€Å"byre† due to the winds created by Enlil’s storm; see their pleas for mercy, their suffering and death. These entities that are introduced in this text are merciless and feared. Their land is a desert landscape with the scorching sun cracking the skin of the people. Between the environment and the storm, this paintsShow MoreRelatedThe Creation Myth Of Ancient Egyptian Civilization1852 Words   |  8 Pagesbelieved. Talking about religious myths and rituals of ancient word, namely Egypt, Mesopotamia and Syro-Palestine, we are describing their beliefs and relationship with god or goddesses. Egyptian civilization was the second civilization of the human history. Their religion was polytheistic, which means they worshiped multiples gods and goddess. Myths relating to the g ods and goddess were meant to explain the origin of the world and mankind. There are several myths that shape the ancient Egyptian cultureRead MoreAncient Religions And The Epic Of Gilgamesh Essay2345 Words   |  10 Pagesartifacts, and everyday objects that were used in ancient times. By examining these items found in Mesopotamia, Indus Valley, and Egypt we can compare and contrast these ancient religions. In the Epic of Gilgamesh, a story found written in Mesopotamia we can compare their religion to the story. We can also explore the Epic of Gilgamesh and see how it is comparable to the biblical story of Noah. Mesopotamia means the land between two rivers, the Tigris and the Euphrates. It is modern day Iraq. WritingsRead MoreAncient Aliens Essay examples1235 Words   |  5 Pagesbooks referencing his theories on ancient aliens. 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At least once a year the rivers flooded Mesopotamia, as the water receded it left a thick bed of silt. In this silt farmers could plant and harvest enormous amounts of wheat and barley, and the surpluses this gave allowed for villages to grow. Environmental Changes People started farming and settling in the southern Mesopotamia before 4500 B.C. Around 3500 B.C. the people by the name ofRead MoreAn Ideal Hero: Greek vs. Roman Essay1527 Words   |  7 Pagesof the gods†)= records. Pictograph, ideogram, cuneiform. d. Institutions for centralized inherited power . - Priesthood for centralized sacred ritual . - Kingship for centralized political and social structure (Paraoh= kings in Egypt) . 2. Geographical areas of early civilizations (Attached) 3. Ages of early Greek mythology to Ovid ( Poet of Metamorphoses) a. Origin of humans: sacred clay (wise and rulers) blood of titans (murderous and criminals), and stones(endurance) Read MoreOld Testament Survey9880 Words   |  40 PagesAND THE OLD TESTAMENT BY JOHN H. WALTON Old Testament Introduction OBST 510 May 4, 2014 Part 1 – Comparative Studies Chapter 1: History and Methods History: Walton begins the chapter with the â€Å"rediscovery of Egypt which began in the eighteenth century AD and of Mesopotamia in the mid nineteenth century AD.† There were discoveries of tens of thousands of texts that were excavated, translated and studied. Many of these tablets and texts did coincide with the Bible. Walton outlines comparativeRead MoreBook Summary of John H. Walton, Ancient Near Eastern Thought and the Old Testament:4623 Words   |  19 Pagestwisted evidence to work against the historicity, canonicity, and divine revelation of Gods’ Word, the Bible. Chapter 1- History and methods Walton starts off this chapter by going back to the late 1800s and mid 1900s, with the rediscovery of Egypt and Mesopotamia. Archeologists were quickly discovering that every bit of history in the Bible was accurate. This was at the height of the theory of evolution and at the prime of the scientific movement. After Darwin, science was just starting to pick up speedRead MoreThe Birth of Civilization18947 Words   |  76 PagesMesoamerica several millennia later. The Bronze Age and the Birth of Civilization Another major shift occurred first in the plains along the Tigris and Euphrates rivers in the region the Greeks and Romans called Mesopotamia (modern Iraq), later in the valley of the Nile River in Egypt, and somewhat later in India and the Yellow River basin in China. Towns grew alongside villages, and some towns then grew into much larger urban centers. The urban centers, or cities, usually had monumental buildings

Pop Cultural Elements of Military Cadences Essay - 3833 Words

Pop Cultural Elements of Military Cadences HUT, TWO, THREE, FOUR...HUT, TWO, THREE, FOUR...† What do a bunch of grunts calling out raunchy marching cadences have to do with pop culture? There’s more to the cadence then just keeping soldiers in step, there is a deep sense of pride, patriotism, unity, motivation, and nostalgia, which can be found within these songs. The Military cadence is used to motivate, inspire, and foster company cohesiveness while keeping soldiers steps in time and hands down the rich oral traditions of the Army, Navy, Marines, and Air force. The cadence is a song sung when marching or running and the songs require a caller, who normally sets the pace and leads the formation. Like robots, the soldiers echoed†¦show more content†¦Its time we do some rough P.T.! We jogged nine miles and then ran three, The First Sergeants yelling,Follow me! Then we walked two miles and ran eight! Oh, Airborne P.T. sure is great! Subculture The article â€Å"Audiences† a study of subcultures, defines a subculture as an individual’s social experience and cultural activities, shaped by gender, ethnicity, age and class. The military is a subculture of its own; its personnel come from the greater American culture with all its subcultures. The Military is organized unlike the rest of American society, with many smaller subcultures depending on branch; Army, Navy, Air force, Marines with smaller divisions, such as airborne rangers, navy seals, and the Special Forces. There is much competition between these branches and a deep sense of pride of being part of a particular branch. Therefore cadences reflect these branch partitions and traditions while fostering a â€Å"we are better than them† morale. The Army, in turn, is a subculture of the greater military subculture, and each Army installation offers a microcosm of the Army culture that can be reflected in cadences. For instance one might be biased and believe that the Army is the most diverse, effective, and hardcore of all the branches. While the Army is getting down and dirty on the ground, the wimpy Navy is playing battleship, the dumb marinesShow MoreRelatedMilitary Cadences Essay3960 Words   |  16 PagesPop Cultural Elements of Military Cadences HUT, TWO, THREE, FOUR...HUT, TWO, THREE, FOUR... What do a bunch of grunts calling out raunchy marching cadences have to do with pop culture? Theres more to the cadence then just keeping soldiers in step, there is a deep sense of pride, patriotism, unity, motivation, and nostalgia, which can be found within these songs. The Military cadence is used to motivate, inspire, and foster company cohesiveness while keeping soldiers stepsRead More African Music of the Rastafari, the Rasta Community, the Dreads4350 Words   |  18 Pagesinspirational meeting of Rastafari. The term nyabinghi is said to have come from a religious, spiritual, and political movement in East Africa beginning in the 1850’s until the 1950 led by a series of spiritually influential women and focused on military actions against white imperialists and colonialists. It is thought that the term was a women-centered popular movement in Uganda that led the resistance against European settlers who were attempting to overrule Africans. The Nyabinghi movementRead More1000 Word Essay85965 Words   |  344 PagesAuthority .................. NCO History ........................................ NCOER / ERS ....................................... Promotions and Reductions .............................. Leaves and Passes .................................... Military Justice ...................................... Code of Conduct ..................................... Geneva Convention ................................... U.S. Constitution ..................................... Guard Duty .......................