Saturday, March 14, 2020

Formalist Criticism Of Shine Essays - English-language Films, Films

Formalist Criticism Of Shine Essays - English-language Films, Films Formalist Criticism Of Shine Kelly Culbertson, Carnegie Mellon Univ, Pittsburgh SHINE Directed by Scott Hicks, the drama Shine is a formalist masterpiece. Writing the piece as a fiction film gave the author license to alter the events in the story of David Helfgott, a real musician who had a nervous breakdown on his way to magnificence. Geoffrey Rush's portrayal gave life and believability to David, and Rush won an Academy Award for his realistic method acting. He had not only to provide depth to the character, but had additional physical demands placed upon him due to David's irregular speech and his tendency to twitch. Both setting and costume are unobtrusive, allowing the audience to focus on the characters rather than their adornments. The formalistic style allows for manipulation of time, and the film begins in medias reas, jumping back and then foreward as it progresses. The structure is highly fragmented, and much of the action is cyclical. Every element of film composition is elegantly intertwined in this picture, mingling together to form connections and patt erns out of seemingly separated things. The film opens with a close shot side-view of the protagonist's face as he smokes a cigarette, smoke drifting up from his lips and into the surrounding darkness. He is talking, but that soon is faded into the sound of rainwater. The rain becomes visible as it replaces David's face in a fade technique, and David enters the frame and walks from the right of the screen to its left, suggesting change and action. He arrives at a restaurant window, peers in, and falls into a strange conversation with the employees. This is now the chronological middle of the story, and, while common in Medieval literature, is a highly unorthodox place to begin a picture. Though this film is more easily classified as a formalist piece, it has outstanding avant garde elements throughout. The transition from the restaurant to the car is masked by the dialogue covering it. Since the acting overrides editing as a way to convey meaning in Shine, Hicks employs many sound motifs to ease editing transitions and make them seem more natural. As the discussion fades and the rain again takes auditory prominence, the scene darkens and the water becomes the clapping of many hands. In this way David eases into a flashback of his childhood. He walks small and silent to the stage for his first competition, and a long shot is used to emphasise the fright and anxiety of the boy. Other transitory devices include David's glasses, his hands on the piano keys, and sometimes a change in his costume, such as when he first plays the restaurant in rags. When he stands to receive his applause, he is dressed much more nicely, now an employee of the establishment. Hicks also employs classical cutting techniques, which depend on the content curve (the moment when the audience has had a chance to assimilate all information presented but not analyse or become bored with it) to determine breaks in scenes. One example of this technique is after David presents his professor with the Rack III and asks Am I mad enough? The scene is cut before the professor answers, and the following scene is the professor intensively training David on the very piece. Cutting for continuity is commonly used to condense time while maintaining a sense of the actions taking place between two major events. Preparations for one of David's concerts are edited in such a manner, making a ritual out of the ordeal while not wasting too much time on it. Besides editing, relationships can be suggested through film devices such as proxemic ranges, angles, and reaction shots. After David loses his first competition, his father stares at the ground while walking well ahead of the boy. His father is disappointed, and David is rather unaware of any problem as he innocently plays hopscotch as he follows. The reactions of David's father and his instructor are shown through parallel editing when the announcement of the National Champion does not coincide with their hopes for David. Both are displeased, but Mr. Helfgott simmers with barely restrained anger. Since he was denied music as a child, he forces it upon David and demands greatness

Wednesday, February 26, 2020

Franchises and The Laws that Govern Them Essay Example | Topics and Well Written Essays - 500 words

Franchises and The Laws that Govern Them - Essay Example Stuller alleges Defendants breached the implied covenant of good faith and fair dealing by attempting to force Stuller to adopt the policy. Both Defendants filed motions to dismiss, denying SNS Operations’ motion to dismiss on the ground that SNS Operations had assigned the Agreements to SNS Enterprises. Stuller did not object to the Report and Recommendation’s characterization of Count II as a breach of contract claim. To state a breach of contract claim under Illinois law, a plaintiff must allege the existence of a contract, substantial performance by the plaintiff, a breach by the defendant, and damages resulting there from. The court found the defendants’ evidence only showed future damages that might be incurred, and, therefore, found the defendants failed to meet their burden of showing actual damages. The court concluded the counterclaim was premature and dismissed it without prejudice. (2) â€Å"Protect each prospective franchisee and the franchisor by providing a better understanding of the business and the legal relationship† between them. 815 ILCS 705/2(2). A private right of action is by section 26 of the IFDA: â€Å"Any person who offers, sells, terminates, or fails to renew a franchise in violation of this Act shall be liable to the franchisee who may sue for damages caused thereby.† 815 ILCS 705/26. Moreover, a franchisee may sue for rescission for a violation of sections 5, 6, 10, 11, or 15 of the IFDA. 815 ILCS 705/26. Not only Stuller alleged untrue statement material was made Stuller also alleged was violated material omission absence language Defendants set prices employment device scheme artifice defraud engagement act practice course business operate fraud deceit Stuller Therefore, Count III states a claim for relief under the IFDA. IT IS THEREFORE ORDERED that the Report, and Recommendation (d/e 33)

Monday, February 10, 2020

Grains and the Environment Essay Example | Topics and Well Written Essays - 2250 words

Grains and the Environment - Essay Example The invasive plants are the species of plants (aquatic weeds, shrubs and herbs) that requires careful management to reduce their harmful effects (Ondrasek et al., 2014). Another area of discussion under the Land and Water Management is the land degradation. Land degradation occurs when the land is rendered unstable. The land degradation displays the loss of the vegetation cover, soil fertility. The three categories of the land degradation include; soil erosion, ecosystem decline, and soil erosion. Irrigated Agriculture is a sub-topic that is covered under the Land and Water Management. Under this subtopic, various ways effective irrigation systems are discussed. The catchment hydrology discusses the various hydrological processes that are operating in the eroded catchment so as to determine the relationship between the run-off and the rainfall. The last subtopic under the land and water management is the salinity management. Salinity is brought about through the accumulation of salt in the soil (Irvine, & Doughton, 2001). I have chosen Land and Water management because water and land are the most powerful providers of the ecosystems services. By improving the manner in which we use the water and land, we can boost the food production, helping people adapt to the climate change and mitigate its effects while fostering the biodiversity hence enhancing the contribution to the greener economy (Tang & Rengel, 2003). Nurturing of the land, in particular, is essential to human existence. Therefore, the understanding of the water and land management is important to human life. Another topic that I chose under the PMP is soil. The sub-topics that are covered under this topic are soil management, soil health, coastal acid sulfate soils, soil health checklist, soil matters, soil PH, soil and land survey directory, soil glossary, and soil texture. Soil and land survey directory provide the information of the history of the soils. Soil health, on the other

Thursday, January 30, 2020

Campare Sonnet Essay Example for Free

Campare Sonnet Essay Shall I compare you to a summers day? Thou art more lovely and more temperate:| You are more lovely and more constant:| Rough winds do shake the darling buds of May,| Rough winds shake the beloved buds of May| And summers lease hath all too short a date: | And summer is far too short:| Sometime too hot the eye of heaven shines,| At times the sun is too hot,| And often is his gold complexion dimmd; | Or often goes behind the clouds;| And every fair from fair sometime declines,| And everything beautiful sometime will lose its beauty, By chance or natures changing course untrimmd;| By misfortune or by natures planned out course. But thy eternal summer shall not fade | But your youth shall not fade,| Nor lose possession of that fair thou owest;| Nor will you lose the beauty that you possess;| Nor shall Death brag thou wanderst in his shade,| Nor will death claim you for his own,| When in eternal lines to time thou growest:| Because in my eternal verse you will live forever. | So long as men can breathe or eyes can see,| So long as there are people on this earth,| So long lives this and this gives life to thee. So long will this poem live on, making you immortal| My mistress eyes are nothing like the sun;| My mistresss eyes are nothing like the sun;| Coral is far more red than her lips red;| Coral is far more red than her lips;| If snow be white, why then her breasts are dun; | If snow is white, then her breasts are a brownish gray;| If hairs be wires, black wires grow on her head. | If hairs are like wires, hers are black and not golden. I have seen roses damaskd, red and white,| I have seen damask roses, re d and white [streaked],| But no such roses see I in her cheeks; | But I do not see such colors in her cheeks;| And in some perfumes is there more delight | And some perfumes give more delight| Than in the breath that from my mistress reeks. | Than the horrid breath of my mistress. | I love to hear her speak, yet well I know | I love to hear her speak, but I know| That music hath a far more pleasing sound;| That music has a more pleasing sound. I grant I never saw a goddess go;| Ive never seen a goddess walk;| My mistress, when she walks, treads on the ground:| But I know that my mistress walks only on the ground. | And yet, by heaven, I think my love as rare | And yet I think my love as rare| As any she belied with false compare. | As any woman who has been misrepresented by | The sonnet 18 is a Shakespeare’s early love poem which is about affection of a young man to his beloved. It starts with the genuine question, â€Å"shall I compare thee to a summer’s day? † The speaker is thinking about his lover’s beauty rather than putting her poem in a conventional love poem formula. Then, he points out her lover’s beauty was more beautiful and constant than a summer day; her beauty was eternal and would be preserved in the lines of this poem. However, Sonnet 130 is a more convincing love poem because it is more descriptive and realistic in depicting his lover which shows that his love is more sincere and everlasting. Sonnet 18 is about the feeling of perfection of his lover’s beauty while sonnet 130 is about the real appearances of her mistress. In sonnet 18 the speaker says, â€Å"Shall I compare thee to a summers day? Thou art more lovely and more temperate:† Although summer is pleasant season, the speaker never talks about how his lover is like a summer day nor how she was more lovely. He did not give life to his lover because we can use this poem to mostly every woman in the world; he does not specifically describe his lover. In sonnet 130, the speaker explicit states what his mistress looks like. The speaker says, â€Å"My mistress eyes are nothing like the sun;/Coral is far more red than her lips red;/If snow be white, why then her breasts are dun; /If hairs be wires, black wires grow on her head. It explicitly describes his lover in an honest way. Although love poems often use sun, snow and beautiful objects to praise the beauty of their subject, realistic love is not about an idealized sense of beauty. A person cannot love another one simply because they are physically beautiful. We think that the women with red lips, white skin and gold hair are beautiful, but does it mean the women that having â€Å"not so† red lips, brownish skin, and black hair are not beautiful? Beauty is subjective. When people love someone, they would define beauty by his/her st andard. By describing in detail of his lover’s appearance, the speaker of sonnet 130 really know his lover. Love is not only about the feeling of a warm sunny summer day, but know a person as a distinguish individual. Sonnet 130 make his lover feel special and superior because the speaker pay quite attention to her actual appearance, and honestly writes it down in a poem. It also gives her the sense of security because she knows he loves her for who she is and she does not need to pretend to be a perfect figure nor be an everlasting summer day. Sonnet 130 ses reality to prove the speakers love while sonnet 18 uses exaggeration. Sonnet 18 illustrates only the speaker’s love for his beloved’s beauty while in sonnet 130 illustrates more sincere love for her mistress even though she is not perfect. In sonnet 18, the speaker claim his lover was eternal by saying, â€Å"By chance or natures changing course untrimmd;/But thy eternal summer shall not fade /Nor lose possession o f that fair thou owest;/ Nor shall Death brag thou wanderst in his shade,† The speaker praise that her beauty stronger than the nature. Although the speaker values her beauty greatly and even believed her is beauty has the power to overturn the nature, it is only his wish and imagination that her beauty would not change. It will not be convincing to a woman since they consciously know that appearance will change. His lover will feel that the speaker only focuses on her beauty, but not anything else. In sonnet 130, the speaker states, â€Å"I love to hear her speak†. The speaker loves her thinking, her opinions and her intellects. The speaker values her thought which is not very common even in current society. Relationship is about equality and respect. Many men treat women as an object that has nothing inside. Even in sonnet 18, the speaker compares his lover as an eternal summer which also an object. Then, the speaker says, â€Å"I grant I never saw a goddess go;/My mistress, when she walks, treads on the ground:† . The speaker wants to compare his mistress with a goddess as many sonnets do, but he admits that he never saw one. It mocks that other poets are dishonest which compare their lover to a figure they never see. He emphasized the word â€Å"my mistress† which shows that he takes pride that this woman is his mistress as while as the ways his mistress is like. He shows that this poem is about her mistress but not anybody else, not even goddess can compare with his mistress. He cares only his mistress which makes her even superior to a goddess. He shows that although her mistress is not an immortal figure, but her mistress is special for him. Then, speaker of sonnet 130 transits his understanding of her mistress to his confession of love while in sonnet 18, the speaker transits his lover’s beauty to mortality. The speaker of sonnet 18 uses poetry to eternalize his lover while in sonnet 130, the speaker shows that his love for her is eternal. In the end of sonnet 18, the speaker says, â€Å"So long as men can breathe or eyes can see, /So long lives this and this gives life to thee†. The life of the subject will be an endless summer, but only because the speaker has immortalized her in this poem, and only if people continue to read these verses. It makes the readers feel that the poem itself is greater than the subject. The poem builds up this subject with eternal beauty and the subject only lives in the poem. However, this poem is for a living woman, and she is not living by her beauty or by the poem. Every woman knows this poem cannot real give immorality to them because the readers do not even know who the subject is. Not only the woman reading this poem cannot relate herself to this poem, buy she also will feel the speaker’s love is unrealistic and superficial and will not last long. In contract, in sonnet 130, the speaker claims that â€Å"And yet, by heaven, I think my love as rare†. His claim is convincing because in previous lines, he honestly depict his mistress and we expect he is honest when he says that he loves her. Furthermore, if his love for her is not because she is idealized beautiful since she is not, then he must love her because of her which we define as true love. His love would not fate with changing of appearance or time. His mistress would feel that she has the speaker’s heart forever. Sonnet 130 well proved the speaker’s love for her mistress; his love is about understanding and respect; his love is strong and everlasting. In contrast, sonnet 18 is more about the speaker’s passion to his lover’s beauty than his love for her as a whole individual. Many people say romantic love would last long. It is because that when people know each other well, their flaws would appear, and they are intolerance to these flaws. They would try everything to change each other to the way they want, but they most likely fail. Everyone is difference and not perfect, so when people love someone, they should acceptance their flaws.

Wednesday, January 22, 2020

From the journal of Edna Krouner :: Edna Krouner Journal short story

From the journal of Edna Krouner On September 17th, 1908, at the brisk hour of 6:30 a.m., Miss Edna Krouner of Wakefield Rhode Island boarded a train for Poughkeepsie, New York.. About to begin her sophomore year at Vassar college, Edna flirted with two central questions: How quickly could she fall back asleep, and would anyone notice the snag she had just made in her new grey skirt? The confident thunk of heavy luggage settles Edna into the train compartment. A small, exasperated groan issues from her round mouth. Edna was the type of girl who thought women should groan in public if they wished, only maybe in a more polite and refined fashion than those Yale boys she had to dance with on football weekends. Coat and baggage successfully arranged in the seat, Edna waits for the sharp, familiar shock of the whistle, the loud lurching of the wheel’s first revolutions, and then, the steady calm of motion through the hazy New England morning. Stretching into her train compartment, Edna wonders if maybe Muriel would arrive this morning, and then the two of them could walk downtown to "purchase furnishings and sundries" for their rooms, returning to a party of picture hanging and new gossip. "If only we didn't have to go to that wretched chapel all the time!" , Edna writes in her journal. A journal, mind you, not a diary. Diaries might do for flighty girls, but as a young lady off to college, Edna was determined to write in a journal. Thinking of chapel, Edna groans again. She knew that as soon as a cozy crowd had assembled in her room, they would all be called to procession. Besides, chapel only served to "keep us quiet and bored for a set period each day". As Edna writes many times, the simple fact persists that "chapel is stupid" annoyance suprs her eyes to wander, and Edna glances out the window to realize that the Hudson forms a smaller ribbon now, a fainter, delicate version of itself as the train clacks and clings aw ay, soothing her into the curl of almost sleeping. Edna had stayed last night with her cousin Anna in Palisades Park before heading on to Poughkeepisie. They talked in Anna's room until 1 in the morning, pondering "deep and exciting issues of the day", to quote Edna’s journal once again.

Tuesday, January 14, 2020

Has the Single Market project in Europe been a success?

Abstract The establishment of the EU’s single market was intended to create jobs and enhance prosperity. Since it was established in 1992, significant benefits have been made to the EU’s internal market and a lot of opportunities have been created. Despite this, many problems continue to exist and further changes are necessary if the objectives of the EU are to be fully realised (European Commission, 2012: 1). Introduction The idea behind the European Union’s (EU) single market was to treat the EU as one territory so that the free movement of people, goods, money and services could be achieved (Europa, 2012: 1). The single market was established by the EU to enhance competition and trade through a system of standardised laws that apply to all Member States (Barnard, 2002: 1). This improves efficiency and gives individuals more choice when it comes to providing and attaining goods and services. The overall quality of the goods and services is increased, which is economically beneficial. The Single European Act was enacted in 1986 to establish a single market and has since been considered one of the EU’s greatest achievements (Europa, 2012: 1). This led to the abolishment of internal border controls between EU countries in 1993 and is now accessible to millions of people across 27 Member States. Restrictions to trade have been removed and individuals now receive better standards of living. EU law comprises of treaties and legislative provisions, such as Directives and Regulations that aim to secure the free movement of goods, services, people, and capital. Despite this, Member States are still responsible for social welfare and taxation, yet the EU influences the policies of Member States (Europa, 2012: 1). The single market has been successful in allowing people and businesses to move freely within the European Economic Area (EEA) and has therefore transformed the way individuals live, work and travel (Mayes and Hart, 1994: 177). The progress that has been made towards the development of the EU’s single market will be identified in this study in order to determine the extent to which it has been a success. Barriers to the free movement of goods, services, people and capital The single market was intended to remove any barriers that restrict the free movement of goods, services, people and capital. A number of different policies have therefore been implemented that seek to remove any free movement restrictions (Mayes and Hart, 1994: 5). This has significantly impacted many organisations and industries within the internal market. However, unless EU policies are conformed to by all Member States it is unlikely that greater freedom will be attained within the EU. This is often at the expense of widely accepted practices; however this is considered necessary in achieving harmonisation. It therefore seems to be important that any barriers to trade are removed and that actions likely to impact sustainable development are eradicated. Article 101 of the Treaty on the Functioning of the European Union (TFEU) (ex Article 81 EC) provides that; â€Å"all agreements between undertakings, decisions by associations of undertakings and concerted practices which may aff ect trade between Member States and which have as their object or effect the prevention, restriction or distortion of competition within the internal market† shall be strictly prohibited. Any limitations that are placed upon the freedom to trade should therefore be prohibited so as to allow for the freedom of movement to be attained. Whether this is easy to establish in practice, is a debatable subject because although substantial improvements have been made in the 20 year history of the EU, it is clear that many obstacles still need to be overcome in guaranteeing a free market (Alam, 2007: 153). Single Market and Competition The establishment of the single market within the EU provides greater opportunities to businesses by providing them with access to the world’s largest trading bloc (Gov, 2013: 1). This enhances economic activity whilst also creating healthy competition through the stimulation of business and innovation. This leads to growth and job creation as export and trade will be increased Gov, 2013: 1). Not only does this have a beneficial impact upon the economy but it also increases productivity. Consumers also benefit from a single market as competition often leads to reduced costs for products and services. This was identified by Euromove when it was pointed out that competition is one of the main driving forces of an advanced modern economy as it â€Å"gives the consumer choice, it puts downward pressure on prices, it rewards innovation and it helps to create jobs (2009: 1). Nevertheless, in order to prevent unfairness and ensure that the single market is a level playing field, the EU has introduced various rules and principles that seek to create fair competition. Such principles impose a number of burdens upon businesses within the EU, although this is considered necessary in the proper functioning of the internal market. It was evidenced by Shuibhne that the establishment of the internal market created a different focus of competition law in terms of addressing the barriers to integration created by state intervention in the market and the problems that occurred as a result of the liberalisation processes of the 1990’s† (Shuibhne, 2006: 88). Whilst the legislative framework is now developed, on-going improvements continue to be made so that rules and regulations are being properly enforced and so that businesses and consumers understand the rules that exist within the internal market. This has been happening since the internal market was first established, so as to maintain an effective operation of the single market. Some of the improvements have included; improving and enforcing single market rules, reducing the regulatory burden imposed upon businesses, and the liberalisation of certain areas including; public procurement, public services and utilities (DTI, 2002: 1). In spite of these improvements, there are still many underlying weaknesses that exist in the single market which seems to suggest that it may not be as successful as originally anticipated in the internal market strategy. Some of these weaknesses have arisen as a result of; failures by Member States to implement some of the Directives (Kennedy, 2011: 108 ), a lack of co-operation that exists between Member States, or because of inadequate enforcement (Kennedy, 2011: 108). In 1999 the internal market strategy was put forward by the European Commission which set out the aims and objectives of the establishment of the internal market. Various measures were incorporated into this strategy which sought to guarantee the proper functioning of the single market. This strategy has since been reviewed on an annual basis, though it cannot be said that the internal market is complete. Therefore, despite the fact that many obstacles have already been removed by the EU, new challenges are continually being dealt with. It has been said that companies within the EU should take full advantage of the single market model since the free movement of capital, goods, services and labour would be realised more easily. Tax issues arising from cross-border mergers and acquisitions would effectively be minimised through economic integration. This was identified by Ilzkovitz et al; â€Å"the Internal Market is a powerful instrument to promote economic integration and to increase competition within the EU and it has been the source of large macro-economic benefits† (2007: 271). Arguably, it seems as though the main objective of the Single Market is to allow competition to be obtained through the ability to trade freely within the EU. In accordance with this, it would therefore be beneficial if EU Companies took full advantage of this market so as to avoid many issues that arise from various issues including the taxation issues that result from Merger and Acquisitions (M&A) deals. Hence M&A deals are struc tured in a way that results in harsh tax liabilities and since an asset-based deal will â€Å"typically expose the seller to two levels of taxation, corporate and personal and a stock-based transaction can be unattractive to a buyer given the tax treatment of fixed asset values† (Q Finance, 2010: 1). If a company only conducts business within the single market, then they will not be exposed to such harsh tax liabilities. This encourages competition which is imperative for the advancement of the economy. However, because there are certain restrictions that exist within the single market, companies often find it difficult to expand their business in the internal market. Thus, as argued by the European Commission; â€Å"national tax systems in the EU differ so much that it can be complicated and expensive for companies to expand in the single market† (European Commission, 2011: 1). Because of these problems, a number of proposals were put forward by the Commission to eliminate these absurdities including the introduction of a single set of tax rules, also known as a Common Consolidated Corporate Tax Base (CCCTB). This would make it a lot easier and cheaper for companies to do business within the EU and as identified by Goodall; â€Å"every year the CCCTB will save businesses across the EU ˆ700 million in reduced compliance costs, and ˆ1.3 billion through consolidation† (2011: 53). The current problems that emerge from companies entering into M&A dealings would be removed and harsh tax liabilities would be avoided. Long term administrative improvements would also be made for those companies operating in multiple member states (Drysdale, 2007: 66), which is welcoming for those companies wishing to save on taxation. The freedom of movement will be likely to be obtained more easily by the implementation of a CCCTB. This will certainly encourage competition within the single market and more companies would most likely enter into M&A deals as a result. Conversely, not all agree that the CCCTB is effective, however, and as a result of this many Member States have refused to support its implementation. It is felt that a CCCTB would be a â€Å"de facto infringement of their tax sovereignty should such a Directive be written into law† (Ernst and Young, 2011: 40). This provides an example of how Member States will not implement every Directive that exists under EU and signifies how greater co-operation is needed. In spite of this, there are many drawbacks that exist within a CCCTB and it is questionable whether the tax advantages of a CCCTB outweigh the drawbacks that would arise if it was implemented. In addition, it was confirmed by the Secretary to the Treasury, Justice Greening, that the draft directive to introduce a CCCTB does not comply with the principles of subsidiarity and proportionality (Cave, 2011: 87). Furthermore, it is also unlikely that the government will agree to a proposal that might threaten or limit the UKâ €™s ability to shape its own tax policy (Cave, 2011: 87). In view of these assertions, it cannot be said that a CCCTB should be incorporated since it appears to be out of step with the principle of subsidiarity. This principle aimed to ensure that the EU only acted in instances where the proposed action could not be achieved by individual countries. Effectively, although there are many benefits of a CCCTB, there are also a significant amount of drawbacks that transpire and it seems as though the government ought to ensure that a CCCTB, if implemented, does not undermine competition, whilst also ensuring that extensive opportunities for tax avoidance are not created. It is arguable whether this can be achieved and it seems as though extra demands will in fact be placed upon corporate tax departments. Taxation Articles 25-31 and 39-60 of the Treaty on the Functioning of the European Union (TFEU) lay down the fundamental freedoms that are relevant to tax law and thus facilitate free movement of goods, services, persons and capital within the European Economic Area (EEA). Accordingly, as argued by Sypris, the changes made by the implementation of the TFEU; â€Å"influence the internal market case law of the Court of Justice, which represents a significant threat to national labour laws and practices† (2008; 219). The ECJ held in Gschwind v Finanzamt Aachen-Aubenstadt (Case C-391/97) [1999] ECR I-5451, [2001] STC 331, ECJ that direct taxation is a matter which â€Å"falls within the competence of Member States,† however, that competence must be exercised in accordance with EU law (Lee, 2010: 1473). This demonstrates how Member States no longer have complete control of their own laws and that the fundamental freedoms, enshrined under the TFEU, must also be taken into considerati on. As noted by Lee; â€Å"ever since the treaties first came into force, the fundamental freedoms have been interpreted broadly, so as to strike down domestic legal rules incompatible with an internal market† (2010: 1474). This is also exemplified under Article 26 which states that; â€Å"the Union shall adopt measures with the aim of establishing or ensuring the functioning of the internal market, in accordance with the relevant provisions of the Treaties.† Since the laws of all Member States must guarantee compliance with Treaty provisions, tax law will be affected. The ECJ’s decision in Cadbury Schweppes v Commissioners of the Inland Revenue Case C-196/04 [2006] 3 WLR 890 shows how EU law affects UK tax law. Here, it was held that the broad interpretation of the Controlled Foreign Companies (CFC) provisions were incompatible with EU law because of the restrictions that were being placed upon freedom of establishment under Article 56 of the TFEU (ex Article 49 EC). It was noted by the ECJ that â€Å"hindrance to freedom can only be justified on the ground of counteraction of tax avoidance if the legislation in question is specifically designed to exclude from a tax advantage wholly artificial arrangements aimed at circumventing national law.† Subsequent to this decision, significant amendments were made to the CFC rules under Schedule 16 of the Finance Act 2009 in order to ensure that EU law was being fully complied with. The Acceptable Distribution Policy (ADP) exemption was abolished and changes to the Income and Corporation Tax es Act 1988 (ICTA) were made by introducing a new section 751AA. This illustrates the importance of the single market and exemplified how UK tax law will be affected by the provisions contained in the EU. The same rules will also apply in relation to the other Member States, though not all agree that this is appropriate. Instead, it is argued that abuses of national law can be effectuated as a result of EU law provisions and that the legislation in question must not be used as a blanket method of justifying abuses such as tax avoidance† (Wellens, 2009: 1). In view of this, it is manifest that national courts are required to undertake a case by case approach when considering individual situations. Various harmonisation measures have been implemented by the EU to facilitate the integration into the single market, including; the merger directive, the parent/subsidiary directive and the interest and royalties directive. The Merger Directive was designed to facilitate mergers across European borders so that it would be easier for companies to engage in dealings, whilst also reducing the tax burden. This was intended to establish common rules governing the cross-border merger of companies within the EEA† (Cain, 2007: 2). It cannot be said that tax harmonisation has been created by the Directive (Bell, 2004: 1), which is again due to the relcuatnce of Member States to implement the Directive. Unless co-operation exists, the Directive cannot be fully utilised and tax harmonisation cannot be achieved. The Parent/Subsidiary Directive was designed to â€Å"grant cross-border transactions the same favourable treatment as is provided for equivalent purely domestic transactions† (Tiley, 2008: 34) and was to be applied to parent and subsidiary companies of Member States. Akin to the Merger Directive, the harmonisation of taxes was intended yet this does not appear to have been achieved as harmonisation is still lacking. Nevertheless, because companies within Member States are still being taxed on income that has been derived from substantial interests, the Directive is not being fully implemented which may be â€Å"contrary to the free movement of capital and freedom of establishment, as well as the Parent-Subsidiary Directive, because such income is as a rule exempt from taxation if derived by local parent companies† (Morgan, 2010: 18). Therefore, the extent to which these Directives are being utilised is debatable. The Interest and Royalties Directive intended to eliminate withholding tax obstacles in the area of cross-border interest and royalty payments within a group of companies (HM Revenue and Customs, 2003: 1). Under this Directive companie s are subjected to a reduced tax liability if their members dealt with each other within the EU. Nevertheless, because no single tax has been created it is questionable whether these Directives are in fact sufficient. Conclusion The establishment of the EU’s single market has brought about significant benefits for EU Member States. A large number of jobs have been created and the opportunities for individuals within the internal market have significantly increased. Regardless of this, the extent to which the objectives of the single market have been attained remains uncertain in light of the obstacles that transpire. It is often difficult to determine whether a free market is truly being achieved since there is a great deal of confliction that now exists. This can be seen in relation to the provisions contained in Article 101, which restrain the free flow of goods. This is clearly contrary the free movement provisions and the courts have been faced with much difficulty over the years as a result of this. In addition, there are many inherent difficulties that arise for companies who wish to enter the internal market and although the implementation of a Common Consolidated Corporate Tax Base (CCCTB) has been proposed, it has been said that this would create even more difficulties. Nevertheless, because taxation comes into conflict with the free movement provisions because of the fact that Member States no longer have complete control of their own laws, it seems as though a CCCTB would be beneficial. Because of these obstacles, it is thereby questionable whether the single market has been as successful as one would have hoped. References Alam, S. (2007) Sustainable Development and Free Trade: Institutional Approaches, Business & Economics, London: Routledge. Barnard, C. (2002) The Law of the Single Market: Unpacking the Premises., Oxford: Hart Publishing. Bell, S., (2011) ‘Amendments to Merger Directive: A New Dawn for Cross-Border Reorganisations?’ (2004) International Bureau of Fiscal Documentation, [Online] Available: http://www.freshfields.com/publications/pdfs/practices/dfi030401.pdf [29 April, 2014]. Bently, L. and Sherman, B. (2008) Intellectual Property Law, 3rd Edition, Oxford: OUP. Cain, B., (2007) ‘Cross-Border Mergers Directive’ 31 Companies Secretary’s Review 9, Issue 2. Correa. C. M, Intellectual Property and Competition Law: Exploring Some Issues of Relevance to Developing Countries, ICTDS, Issue Paper No 21, ICTDS Programme on IRPs and Sustainable Development, (October, 2007), [Online] Available at: http://www.iprsonline.org/resources/docs/corea_Oct07.pdf [29 March 2014]. Cave, R., (2011) ‘EU Tax Developments’ 32 Tolley’s Practical Tax Newsletter 87, Issue 11. Drysdale, D., (2007) ‘HMRC, Business and the Tax Profession – An Uneasy Relationship’ 28 Tolley’s Practical Tax Newsletter 66, Issue 9. DTI., (2002) ‘Single Market’ [Online] Available: http://webarchive.nationalarchives.gov.uk/+/http://www.dti.gov.uk/europe/pagej.html [29 April, 2014]. Ernst & Young., (2011) ‘EU: European Commission Publishes Final Common Consolidated Corporate Tax Base (CCCTB) Proposals’ News 16/03/2011 40LNB. Europa. (2012) ‘What is the Single Market’ [Online] Available: http://ec.europa.eu/internal_market/20years/singlemarket20/facts-figures/what-is-the-single-market_en.htm [30 March 2014]. European Commission. (2012) ‘The Single Market Act’ The EU Single Market, [01 April 2014]. Goodall, A., (2011) ‘EC Proposes ‘Common Tax Base’ 32 Tolley’s Practical Tax Newsletter 53, Issue 7. European Commission., (2000) ‘Communication on Services of General Interest in Europe’ 580 Final. Euromove., (2009) ‘EU Competition Policy’ [Online] Available: http://www.euromove.org.uk/index.php?id=6516 [29 April, 2014]. HM Revenue & Customs., (2003) ‘INTM400010 – EU Interest and Royalties Directive: Overview of the Directive’ [Online] Available: http://www.hmrc.gov.uk/manuals/intmanual/intm400010.htm [29 April, 2014]. Ilzkovitz, F., Dierx, V., Kovacs, V., and Sousa, N., (2007) ‘Steps Toward a Deeper Economic Integration: The Internal Market in the 21st Century; A Contribution to the Single Market Review’ European Economy, European Commission, Economic Papers, No 271, [Online] Available: http://ec.europa.eu/economy_finance/publications/publication784_en.pdf [29 April 2014]. Kennedy, T. P., (2011) European Law, Oxford University Press: Oxford. Lee, N., (2010) Revenue Law Principles and Practice, 28th Edition, London: Bloomsbury Professional. Marquis. M. (2007) ’02 (Germany) v Commission and the Exotic Mysteries of Article 81 (1) EC)’ European Law Review 29, 1-6. Mayes, D. G. and Hart, P. (1994) The Single Market Programme as a Stimulus to Change: Comparisons Between Britain and Germany, Cambridge: Cambridge University Press. Morgan, C., (2010) ‘Analysis – International Review’ 1015 Tax Journal 18. O’Loghlin. R. (2003) ‘EC Competition Rules and Free Movement Rules: An Examination of the Parallels and Their Furtherance by the ECJ Wouters Decision’ European Competition Law Review 62, 224-237. Shuibhne, N. N. (2006) Regulating the Internal Market, Edward Elgar Publishing: London. Steiner, J. and Woods, L. (2009) EU Law, 10th Edition, Oxford: OUP. Syrpis, P., (2008) ‘The Treaty of Lisbon: Much Ado†¦But About What?’ Industrial Law Journal, 37 (219), Issue 3, 219-235. The European Commission., (2011) ‘Simpler Tax Rules for Businesses’ (2011) Europa, [Online] Available: http://ec.europa.eu/news/economy/110318_1_en.htm [29 April, 2014]. Tiley, J., (2008) Revenue Law, 6th edn Hart Publishing. Wellens, R., 2009. Cadbury Schweppes and beyond: the future of the UK CFC Rules. Tax Working Papers, [online] Available at [29 March 2014]. Wesseling, R. (1999) ‘The Commission White Paper on Modernisation of EC Antitrust Law’ (20 European Competition Law Review 427, 422-427. Q Finance., (2010) ‘Structuring M&A Deals and Tax Planning’ [Online] Available: http://www.qfinance.com/mergers-and-acquisitions-checklists/structuring-m-and-a-deals-and-tax-planning [29 April, 2014].

Monday, January 6, 2020

Different Types of Love in A Midsummer Night’s Dream Essay

Different Types of Love in A Midsummer Night’s Dream by William Shakespeare A Midsummer Night’s Dream is a comedy, written in 1595 during the reign of Queen Elizabeth I. This was when the society was dominated by men. During the period, England was ruled by a powerful and well respected queen. One of the many themes of the play is that of love. Many different types of love are depicted in the book. There is: Parental Love (Egeus and Hermia, Titania and Little Indian Boy), Friendly Love (Helena and Hermia, The Workmen), Unrequited Love (Helena and Demetrius), Official Love (Hermia and Demetrius), Argumentative Love (Oberon and Titania), Mad Sexual Love (Bottom and Titania),Passionate Love (Hermia†¦show more content†¦She does not like her father’s decision and wants to fight against it. Although she is advised to do as her father wants, the love she feels for Lysander is to strong for her to ignore. In modern day society, parents tend to know what is best for the children and try to lead them into doing what they want. It all goes to show their love but sometimes it is taken too far. Hermia lived in a male-dominated society hence her father had the authority to do with her as he likes. Friendly Love This type of love exists between friends could have developed over a period of time and it can exist between different kinds of people. Helena and Hermia have this kind of love and would do anything for each other. It happens that Helena is in love with Demetrius who Hermia is being forced to marry. Demetrius does not want Helena but Hermia. Helena loves her friend Hermia but at the same time wants to get her man. By telling Demetrius of the planned elopement between Lysander and Hermia, she mind get her man and help her friend in the process. On the other hand, we have the workmen who put the play together. Although they all have different professions, they know each other well and able to tell which character would fit them well. When it was being decided who plays who, there is a bit of argument between them. For instance, Quince was giving outShow MoreRelatedDifferent Types of Love in Midsummer Night’s Dream1508 Words   |  7 PagesDifferent Types of Love in Midsummer Night’s Dream Love and lovers, both can be described as many different things. William Shakespeare shows us this in his play, A Midsummer Night’s Dream. In this play we see all types of love, from passionate love to foolish love. Along with this we also see different types of lovers and pairs. Examples of these lovers come from pairs like, Hermia and Lysander, Demetrius and Helena, Titana and Bottom, and Oberon and Titana. It seems that in A Midsummer Night’sRead MoreLiterary Love Essay968 Words   |  4 PagesLove - possibly the most powerful four-letter word known to man. 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