Australian Tax System

Australian Tax System Executive Summary Cigarettes fall among commodities that are classified under the Australian tax system as luxuries. As such, they are charged a levy known as GST (Goods and Services Tax) which normally stands at 10% of the value of the commodity so charged and a further excise tax[1].Advertising We will write a custom report sample on Australian Tax System specifically for you for only $16.05 $11/page Learn More The GST system provides a lot of revenue for the Australian government due to the fact that most of the goods normally consumed in the due course of everyday life have to be charged GST. However, the government has zero-rated basic necessities such as food items, education, childcare and health care. It is notable that not all food items are GST-free and for one to know what is taxable and what is not, he or she must consult a list of products produced by the Australian Tax Office (ATO) that details the classification of goods for tax purposes. Appa rently, only registered businesses get a tax credit for GST and consumers are not entitled to a refund. For non-residents (international persons) they are eligible for a GST refund when they purchase goods in Australia exceeding the value of $300 dollars payable prior to departure and on presentation of current passport and airline tickets. Background The GST is a form of sales tax that is levied on transactions involving goods and services in Australia. It is a value added tax (VAT) and not a general sales tax in the sense that all parties in the supply chain get a refund except the end user who is usually the consumer. Interestingly, the GST was only introduced in Australia on July 1st 2000 during the premiership of John Howard. It replaced the cumbersome sales tax system that levied a ‘wholesale tax’ on a whole horde of goods which would also be taxed under state and territorial governments. The tax therefore brought some form of uniformity across the Australian tax system[2]. Initially, there had been much opposition to the introduction of the GST. The idea for a consumption tax that could be levied across the board was first proposed in 1985 by federal treasurer Paul Keating. However, the proposal was dropped after businesses, welfare groups and the ACTU opposed it due to its association with fringe benefits and capital gains taxes.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Nevertheless, the idea resurfaced in 1991 when the then opposition party Liberal-National Coalition (LNC) used it as a campaign item. The public’s distrust of the proposed GST eventually led to the re-election of Keating as Prime Minister and the surprise loss of what had been termed as the ‘unloseable election’ by the opposition in 1993. In 1996, John Howard led the LNC to a major victory in the elections after making a pledge to ‘neverà ¢â‚¬â„¢ introduce the GST. However, in 1998, he backtracked on the promise and instead proposed that the GST be introduced to replace the wholesale sales tax system. In the elections that year, the LNC lost to Labour by a narrow 4.61 % but won the majority of seats in the lower house. Howard felt that the win indicated that the public was now comfortable with the GST and thus he turned to the minority parties such as the Democrats to whip up support for its introduction since Labour could not accept the GST and the party lacked a senate majority[3]. The proposal for the introduction of the GST was marketed along with the promise that all revenues raised through the GST would eventually be distributed across Australian states and territories. Additionally, there was the promise that state and territorial taxes levied on consumption would be removed gradually and replaced with GST through the Commonwealth Grants Commission. However, the Democrats were opposed to the package unless it included exemptions on food, offshore tourism packages and books. After much back and forth, a deal was struck with the Democrats which saw the introduction of these exemptions which included; 8% refund on textbooks for school use, purchases of library books, greater powers extended to the Australian Competition and Consumer Commission (ACCC) and increased welfare payouts. The agreement between the parties led to the passage of the legislation dubbed A New Tax System (Goods and Services Tax) Act 1999 on June 28th 1999. The Act was assented to on July 8th 1999 and it acquired full operation on July 1st 2000.Advertising We will write a custom report sample on Australian Tax System specifically for you for only $16.05 $11/page Learn More List of Objectives This research paper shall look into the following; Does the GST system provide exemptions for international persons (non-residents)? What is the impact of double taxation agreements on the GST application? Do international persons qualify for tax refunds for cigarette purchases? Research methodology This research paper mostly relies on secondary data for information. Much of the information used here was acquired from publications by the Australian Tax Office (ATO), tax specialists and other experts on matters concerning the Australian tax system. Most of the material is in the form of online journal articles, publications, magazines, newspapers and tax seminar speeches. Results/Findings As earlier stated, the subject of international persons being susceptible to the GST was an issue of consideration in the passing of the A New Tax System (Goods and Services Tax) Act of 1999. Prior to the introduction of the GST, international persons, who for the purposes of this research refer to non-residents of Australia living temporarily in Australia, were allowed to purchased goods from ‘duty free’ shops as long as they had a current passport and showed evidence that they intended to leave soonest i.e. by presenting airline tickets. The system allowed such purchase on the premise that such goods would be sealed until the person had passed the customs area. With the introduction of the GST, much seems to have changed when it comes to the handling of international persons. Since tourism is a major foreign exchange earner, the tax regime has had to be lax on the taxation of international persons especially on consumables. Unlike in the previous sales tax system, the GST system allows the tourist or international person to purchase goods â€Å"GST free† a month before departure. The exemption from GST is allowed where the purchase made is for goods worth more than $300 Australian dollars and that the goods have to be carried as hand luggage and presented when making the refund claim at a Tourist Refund Scheme (TRS) counter during the departure. However, the construction of what makes up an international person for taxation persons is difficult. The GST sy stem has often been criticized for being unclear and difficult to understand[4].Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In most cases, the term non-resident is preferred as defined for income tax purposes. Where the international person in question comes into the country through any other visa except a travel visa, he or she is treated as a resident when it comes to taxation save for a few modifications. This would mean that GST would be levied on the person as long as he or she is keen to stay in Australia for more than six months. Even where the person intends to leave sooner, the only GST extension available is for one month and it only applies for hand luggage goods worth over $300 dollars[5]. Additionally, double tax agreements entered into between Australia and other countries seem to be only focused on income tax and customs duty. The implication is that international persons should pay for goods consumed in Australia irrespective of their citizenship or duration of stay. Consequently, most international persons do not receive a tax refund for purchase of goods levied GST. Ideally, the purpose of taxation is to collect revenue for offering services to Australians. Since international persons would most likely not benefit from these services due to their short stay, it is reasonable that they receive a tax refund for goods purchased that have been charged GST. Cigarettes fall within the bracket of goods that have to be charged GST. In addition, they are also charged a further excise tax. This would mean that international persons who purchase cigarettes from â€Å"non duty-free† shops have paid GST. Since it is not logical that they would purchase cigarettes worth $300 dollars or even expect that they would produce evidence of cigarettes smoked, it is apparent that international persons do not receive any tax return for cigarettes purchased. In addition, cigarettes are not a necessity and they have harmful effects on the environment and so it’s my opinion that the government should not make tax refunds for cigarettes purchased by international persons. Concl usion It is quite apparent that international persons enjoy certain tax benefits in the name of tourism. However, where they get into the country through any other visa other than a travel visa, the taxation system treats them the same way as ordinary residents save for a few modifications. While it would be prudent to extend some of these favours to these persons for tourism purposes, there are no benefits that will accrue to the country when cigarettes are allowed to be GST-free to non-citizens. Additionally, there are no tax exemptions available for goods that are charged excise tax. Bibliography Australian Tax History. Australian Tax Office. Last modified 3 August, 2009. ato.gov.au/corporate/content.asp?doc=/content/tax_history.htm Gittins, Ross. A light on the hill for our future tax reformers. The Age. Last modified 15 June, 2009. http://business.theage.com.au/business/a-light-on-the-hill-for-our-future-tax-reformers-20090614-c7dt.html Goods and Services Tax (GST) 7.1.4 Risk s. Queensland University of Technology. James, S., Murphy, K. Reinhart, M. â€Å"Taxpayers beliefs and views: Two new surveys.† Australian Tax Forum 20(2) 2005: 157-188. Labor says GST has king hit economy. ABC 7.30 Report. Last modified 20 May, 2006. abc.net.au/7.30/stories/s256437.htm Footnotes â€Å"Australian Tax History, Australian Tax Office, Last modified 3 August, 2009, ato.gov.au/corporate/content.asp?doc=/content/tax_history.htm. Ross Gittins, A light on the hill for our future tax reformers, The Age, Last modified 15 June, 2009, http://business.theage.com.au/business/a-light-on-the-hill-for-our-future-tax-reformers-20090614-c7dt.html. â€Å"Labor says GST has king hit economy, ABC 7.30 Report, Last modified 20 May, 2006, abc.net.au/7.30/stories/s256437.htm. â€Å"Goods and Services Tax (GST) 7.1.4 Risks, Queensland University of Technology James, S., Murphy, K. Reinhart, M, â€Å"Taxpayers beliefs and views: Two new surveys†, Australian Tax Forum 20( 2) 2005: 157-188.

Assignemnt Essay Example | Topics and Well Written Essays - 2000 words - 1

Assignemnt - Essay Example In the last few decades, the development of location based service has accompanied the growth of mobile telecommunications. Location based services such as global positioning satellite systems offer many benefits to consumers, but raise issues pertaining to privacy, trust and justice. Socially responsible telecommunication firms should develop policies to safeguard data and build trust (Chen et al., 2008). There has been a need to be able to exchange information within firms, partners, and customers. The four layers of the value chain include network operators, system integrators, assemblers, and sub-assemblers. E-commence initiatives influence process and relational innovations through collaboration. The use of collaborative electronic tools can strengthen business relationships, and trigger information visibility. In a business-to-business e-commerce environment, tighter long-term relationships between tiers of stakeholders are vital to the success of products or services. Generally, e-commerce is associated with sales and procurement activities. However, in this case it goes beyond to collaborative product development, forecasting, production planning, and management of inventory (Cassivi et al., 2005). Human capital of higher quality can enable firms to increase the range of various activities, and enhance their abilities to increase returns. According to Wei et al. (2009), the competitive edge of firms in today’s economy stems from â€Å"difficult to replicate† knowledge assets, and manner of deployment. The contemporary economy is knowledge based and requires direct engagement for the generation of knowledge. The knowledge economy emphasizes on human talents that organizations can harness, and developing those abilities. Participating in the evolving global networks requires building capabilities for competitiveness. The real value of organizations depends on ideas, insights and information that employees

The Differences in Economic Coverage conducted by The New York Times Essay

The Differences in Economic Coverage conducted by The New York Times and The Wall Street Journal - Essay Example ommunist Movement’s elites; the week before gave out a pattern for refurbishing over the coming year that demands authorizing customers and simplifying Beijing’s clutch on important firms long managed by the government. Its clearing objectives constitute simplifying hindrances for foreign capital in a few firms; raising the engagement of private investors in government ruled enterprises and offering the nation’s huge rural demography larger availability of cash. For a long time, a single important step, that is a demand to simplify China’s single-child rule, indicates an intention to struggle with the accumulating forces for an aging community. Several people claim that even extra theatrical steps are required. However, Beijing’s declaration proposes that elites need to make sure that China has a steady pool of workforce; and remains a healthy development market for decades to come. The motive in the nation is optimistic and the citizens of China ar e ready to cooperate (Baker 1). As well, the New York Times reporting on the Federal Reserve officials claimed that several of them are unwilling to move on with the Fed’s incentive movement in its present state. Thus, they struggled at their most current conference with different means of promoting an economy that yet requires aid. The debates, defined in the normal report of the conference in October that the Fed issued on Wednesday, did not provide any sudden reform in rule (Appelbaum 1). Officials agreed at the conference to push ahead with the present operation, despite the report claiming that a reform could emerge â€Å"at one of its coming conferences†. The framework of that change has been obvious for some time. The Fed wishes to lower and then postpone its monthly buys of assets and mortgage-backed... This paper is the best example of comparison of economic coverage of similar events, performed by two renowned American newspapers. On the economic front, visions and approaches of these two outlets vary. For instance, the NYT on the Chinese economy claimed that an agreement was reached at the Third Plenum that the nation must change from a development plan concentrated on manufacturing exports in the U.S. and different affluent nations, to one that attracts high promotion from its 1.3 billion customers. On the other side, the WSJ, argues that: business may triumph huge if China pursues through on its promises to provide the market a higher responsibility in the globe’s second biggest economy As well, the NYT reports, that on the Federal Reserve officials agreed at the conference to push ahead with the present operation, despite the report claiming that a reform could emerge â€Å"at one of its coming conferences†. The WSJ on its part claimed that data obtained from the Federal Open market Committee conference largely proposes that economic activity has moved on growing at a reasonable speed. On the euro zone economy, the NYT claimed that the euro zone economy marked moment in the third quarter of the calendar, increased by simply 0.1% from the second quarter. This illustrated frustrating hopes that a completely fledged revival was lastly taking hold following five decades of depression and declination. The WSJ on its part accounted that another indicator for the euro zone economy assumed an expected twist for the worse this month as an economic trust sign declined.

Young Goodman Brown | Analysis

Young Goodman Brown | Analysis The conflicts between the everyday battles and forces of good and evil are portrayed the story, Young Goodman Brown. Nathaniel Hawthorne uses many symbolic elements, from the characters names in the story and throughout until its delusional ending. They show us that sin is a part of human nature and that no man is perfect beyond any means. The presence of evil appears as Brown begins on his journey. He had taken a dreary road, darkened by all the gloomiest trees of the forest, which barely stood aside to let the narrow path creep through, and closed immediately behind it. Forests are used to symbolize wickedness, evil and danger. The road that is to be travelled is very dark and small, and it is enveloping him as it closes swiftly behind him, displaying the abandonment of his faith. What if the devil himself should be at my very elbow! This symbolizes that he is, in fact, walking along side the devil on this dreary road into the forest. Moments later a companion appears, Young tells him, Faith kept me back awhile, which explains that he had been faithful to his beliefs for some time, and then decided to cross over to the evil world. This said; it could be that this companion is in fact the devil himself, when his staff is noticed, bore the likeness of a great black snake, so curiously wrought, that it might almost be s een to twist and wriggle itself, like a living serpent. The staff being referred to as a serpent, can be compared to the serpent in the story of Adam and Eve. This is an excellent reference to how certain things in life can be deceitful, and the knowing of what is right and wrong. There comes a point in the story where Goodman Brown states, Is that any reason why I should quit my dear Faith, and go after her? This is when he begins to question his journey on the road between good and evil. It is then suggested by his companion, Sit here and rest yourself awhile; and when you feel like moving again, there is my staff to help you along. The devil is now leaving behind the sole key and the permission for Brown to join him in the world of evil and corruption, and then he walks away. This plays out in life as it is known today. As Browns journey into the forest continues, he hears voices and decides to hide. It vexed him the more, because he could have sworn, were such a thing possible, that he recognized the voices of the minister and Deacon Gookin, jogging along quietly, as they were wont to do, when bound to some ordination or ecclesiastical council. This is a symbolization of betrayal. With the Minister and Deacon out in the forest in the middle of the night, and the previous symbols involving the devil, Goodman Brown might have a feeling of being betrayed by his faith and feel alone. While he still gazed upward, into the deep arch of the firmament, and had lifted his hands to pray, a cloud, though no wind was stirring, hurried across the zenith, and hid the brightening stars. The thought of being abandoned overcomes him and he begins to pray to the heavens but is surrounded by the forest and its evils. The cloud symbolizes the dangers of allowing your surroundings, family and friends to become a blind fold and shield ones eyes from their beliefs. Eventually young Goodman Brown reaches the circle of the wicked, their voices joined in song. This dreadful anthem was joining the sounds of the nature and wilderness around him. Fire is represented here, which could also symbolize the anger and the passion for the fight of good and evil. The devil now begins his sermon, Depending on one anothers hearts, ye had still hoped, that virtue were not all a dream. Now are ye undeceived! Evil is the nature of mankind. Evil must be your only happiness. Welcome again my children, to the communion of your race! Even from the beginning of the story, it is foreshadowed that this whole story is in fact a dream. Hawthorne states in the beginning A lone woman is troubled with such dreams, gives an indication that this is a dream. Also, the reference to evil being a nature of mankind and of it being your only happiness is extremely wicked and satanic. The ending of the story does in the end rest the mind that this was in fact a dream. A stern, a sad, a darkly meditative, a distrustful, if not a desperate man, did be become, from the night of that fearful dream. It appears that the realization of disbelief in his faith, Brown woke up and lived the rest of his life as a bitter and untrusting man. And this states that the devil got the best of him. Nathaniel Hawthorne does an excellent job utilizing symbolism in this story to depict a real life battle that many of the human race struggle with everyday. The dark forest that Brown traveled, was not just a setting in the story, but an illustration of the journey though everyday life. And Young Goodman Brown shows us that it is easier to get side tracked on the right paths and travel on the wrong side.

Use of Imagery in Daddy by Sylvia Plath Essay -- Poetry Analysis

As a modern female poet, Sylvia Plath played many roles in her art: she was the fragile feminist, the confessional writer, the literary innovator. As a woman, Plath found herself with one foot in her past and the other in an uncertain future, her present an often uncomfortable combination of the two. She was at once a daughter desperate to make her parents proud and a wife eager to please her husband; an overworked, depressed teenager and a lonely, sick mother; a child who lost her father and an adult who lost her hope. Plath’s confusion between her memories and her fantasies produced the creative inspiration that spawned much of her work; the losses she suffered had the same effect. The death of her father became a theme in her poetry on which Plath would often spin her words. In the poem â€Å"Daddy,† Plath uses imagery to compare her father to a shoe, God and a vampire, to establish similarities between her father and her husband and to describe the lack of communica tion between her and her father. â€Å"You do not do, you do not do/Anymore, black shoe,† proclaims Plath in the opening lines of â€Å"Daddy† (222), introducing the world to her father, ominous in the color black and consistent in his inability to â€Å"do† anything for Plath â€Å"anymore.† This depiction of the father as an shoe instead of a man also presents Plath’s deft use of imagery to color the character of her father, this time with the shade of a black shoe. This image makes the father sound â€Å"stifling† (â€Å"Slayer† 1). The imagery of the black shoe is also powerful in explaining the nature of Plath’s posthumous relationship with her father. Shoes usually protect the foot, provide warmth for it (Goelzhaeuser 1). Shoes in the poem, however, do not invoke the sheltering, caring ... ...ountry. However, it seems likely that she died as she lived, haunted by a combination of the two, her deceased father pointing out her failures from far away in her childhood and her substitute husband becoming another one of those failures from another woman’s apartment. The imagery of â€Å"Daddy,† of her father and her husband, each her protector and her abuser in one, stands a testament of words to just that. Works Cited Barnard, Caroline King. Sylvia Plath. Boston: Twayne Publishers, 1978. Goelzhauser, Nicola. â€Å"Imagery in Sylvia Plath’s ‘Daddy.’† Online. http://www.geocities.com/SoHo/Studios/8984/daddy.htm. â€Å"Oedipus Complex.† Merriam Webster’s Collegiate Dictionary. 10th ed. 1993. Plath, Sylvia. The Collected Poems. Ed. Ted Hughes. NewYork: Harper Perennial, 1972. â€Å"Sylvia the Vampire Slayer.† Online. http://members.aol.com/raisans/plath.htm. Use of Imagery in Daddy by Sylvia Plath Essay -- Poetry Analysis As a modern female poet, Sylvia Plath played many roles in her art: she was the fragile feminist, the confessional writer, the literary innovator. As a woman, Plath found herself with one foot in her past and the other in an uncertain future, her present an often uncomfortable combination of the two. She was at once a daughter desperate to make her parents proud and a wife eager to please her husband; an overworked, depressed teenager and a lonely, sick mother; a child who lost her father and an adult who lost her hope. Plath’s confusion between her memories and her fantasies produced the creative inspiration that spawned much of her work; the losses she suffered had the same effect. The death of her father became a theme in her poetry on which Plath would often spin her words. In the poem â€Å"Daddy,† Plath uses imagery to compare her father to a shoe, God and a vampire, to establish similarities between her father and her husband and to describe the lack of communica tion between her and her father. â€Å"You do not do, you do not do/Anymore, black shoe,† proclaims Plath in the opening lines of â€Å"Daddy† (222), introducing the world to her father, ominous in the color black and consistent in his inability to â€Å"do† anything for Plath â€Å"anymore.† This depiction of the father as an shoe instead of a man also presents Plath’s deft use of imagery to color the character of her father, this time with the shade of a black shoe. This image makes the father sound â€Å"stifling† (â€Å"Slayer† 1). The imagery of the black shoe is also powerful in explaining the nature of Plath’s posthumous relationship with her father. Shoes usually protect the foot, provide warmth for it (Goelzhaeuser 1). Shoes in the poem, however, do not invoke the sheltering, caring ... ...ountry. However, it seems likely that she died as she lived, haunted by a combination of the two, her deceased father pointing out her failures from far away in her childhood and her substitute husband becoming another one of those failures from another woman’s apartment. The imagery of â€Å"Daddy,† of her father and her husband, each her protector and her abuser in one, stands a testament of words to just that. Works Cited Barnard, Caroline King. Sylvia Plath. Boston: Twayne Publishers, 1978. Goelzhauser, Nicola. â€Å"Imagery in Sylvia Plath’s ‘Daddy.’† Online. http://www.geocities.com/SoHo/Studios/8984/daddy.htm. â€Å"Oedipus Complex.† Merriam Webster’s Collegiate Dictionary. 10th ed. 1993. Plath, Sylvia. The Collected Poems. Ed. Ted Hughes. NewYork: Harper Perennial, 1972. â€Å"Sylvia the Vampire Slayer.† Online. http://members.aol.com/raisans/plath.htm.

Coffea arabica Essay

I. A. About the Industry Coffee is a brewed beverage with a distinct aroma and flavor, prepared from the roasted seeds of the Coffea plant. A coffee plant is usually a bush or small tree that grows to 10-12 feet (although it can grow up to 32 feet) and can produce coffee beans for decades. It can live for between 60 and 70 years. It can take up to four years for a coffee tree to reach maturity and bear fruit. The English word coffee originates from the Arabic word ‘kaweh’ meaning strength or vigor. The seeds are found in coffee â€Å"cherries†, which grow on trees cultivated in over 70 countries, primarily in equatorial Latin America, Southeast Asia, South Asia and Africa. Green (unroasted) coffee is one of the most traded agricultural commodities in the world. Coffee is slightly acidic (pH 5. 0–5. 1) and can have a stimulating effect on humans because of its caffeine content. Commercial coffee is grown in an area between the Tropics of Cancer and Capricorn affectionately known as the â€Å"bean belt†. In order for the coffee plant to thrive, it needs moderate sunshine and rain, porous soil and constant temperatures between 65 and 75? F. Before the coffee bean can be used to make coffee, it has to be roasted. The roasting process changes the color of the green coffee beans. First they turn yellow and then brown. The longer they roast the darker they become. The strongest roasts result in black beans. At the same time, the heat causes changes in the taste and smell of the beans. Aromatic oils are released that bring out the flavor of coffee. In the nineteenth century, people roasted their coffee at home on their stoves or over open fires. Nowadays, the commercial coffee roasters use enormous ovens to roast the coffee. Temperature and time are carefully controlled, sometimes by computers, because just a few seconds can dramatically change the final flavor of the coffee. The roasting can be done in just a minute. In general, a light roast gives a mild taste, a medium roast produces a well–rounded, rich flavor and aroma and a high roast gives a strong, distinctive flavor. Coffee is one of the most consumed drinks after water. Coffee is one of the most traded commodities in the world after oil. Over 1400 million cups of coffee are drunk around the world each day. The majority of coffee is consumed at breakfast. Coffee berries, which contain the coffee seeds, are produced by several species of small evergreen bush of the genus Coffea. The two most commonly grown are also the most highly regarded Coffea arabica, and the â€Å"robusta† form of the hardier Coffea canephora. The latter is resistant to the devastating coffee leaf rust (Hemileia vastatrix). Once ripe, coffee berries are picked, processed, and dried. The seeds are then roasted to varying degrees, depending on the desired flavor, before being ground and brewed to create coffee. Coffee can be prepared and presented in a variety of ways. An important export commodity, coffee was the top agricultural export for twelve countries in 2004, and it was the world’s seventh-largest legal agricultural export by value in 2005. Some controversy is associated with coffee cultivation and its impact on the environment. Consequently, organic coffee is an expanding market. The top 10 coffee-producing countries are: Brazil, Ethiopia, Colombia, India, Indonesia, Guatemala , Vietnam, Cote d’Ivoire, Mexico and Uganda. The emotional and physical benefits of coffee are numerous. Not only does coffee taste good, it can stimulate, relax and refresh the body. Coffee stimulates the senses through its caffeine content which stimulates metabolism and supports mental alertness and concentration. The body absorbs it within 30 minutes, and its positive effects may last 2-5 hours. Coffee relaxes the body because it hydrates it. Because water is the main ingredient in a cup of coffee, it helps the body work towards its daily water needs and is practically free of calories. Coffee also refreshes the body with its wealth of polyphenols. Polyphenols are nutrients that help maintain the body in good health over time. They are also found in green tea, fruits and cocoa. B. Brief History of Coffee The history of coffee goes at least as far back as the thirteenth century. The story of Kaldi, the 9th-century Ethiopian goat herder who discovered coffee while searching for his goats, did not appear in writing until 1671 and is probably apocryphal. From Ethiopia, coffee was said to have spread to Egypt and Yemen. The earliest credible evidence of either coffee drinking or knowledge of the coffee tree appears in the middle of the fifteenth century, in the Sufi monasteries of Yemen. By the 16th century, it had reached the rest of the Middle East, Persia, Turkey, and Northern Africa. Coffee then spread to Balkans, Italy, and to the rest of Europe, to Indonesia, Asia and then to America. Wild coffee’s energizing effect was likely first discovered in the northeast region of Ethiopia. Coffee cultivation first took place in southern Arabia; the earliest credible evidence of coffee-drinking appears in the middle of the 15th century in the Sufi shrines of Yemen. In East Africa and Yemen, coffee was used in native religious ceremonies that were in competition with the Christian Church. As a result, the Ethiopian Church banned its secular consumption until the reign of Emperor Menelik II of Ethiopia. The beverage was also banned in Ottoman Turkey during the 17th century for political reasons and was associated with rebellious political activities in Europe In the Philippines, coffee has a history as rich as its flavor,† says the National Coffee Development Board (NCDB), whose main objective is to develop and promote the Philippine coffee industry through technical assistance and credit programs for coffee farms and through marketing and promotions of coffee for domestic and export markets. History records show that the first coffee tree was introduced in Lipa, Batangas in 1740 by a Spanish Franciscan monk. From there, coffee growing spread to other parts of Batangas like Ibaan, Lemery, San Jose, Taal, and Tanauan. Batangas owed much of its wealth to the coffee plantations in these areas and Lipa eventually became the coffee capital of the Philippines. â€Å"By the 1860s, Batangas was exporting coffee to America through San Francisco,† the NCDB- records. â€Å"When the Suez Canal was opened, a new market started in Europe as well. Seeing the success of the Batangenos, Cavite followed suit by growing the first coffee seedlings in 1876 in Amadeo. In spite of this, Lipa still reigned as the center for coffee production in the Philippines and Batangas barako was commanding five times the price of other Asian coffee beans. † In 1880, the Philippines was the fourth largest exporter of coffee beans, and. when the coffee rust hit Brazil, Africa and Java (Indonesia), it became the only source of coffee beans around the world. The coffee rust disease almost wiped it out during the last quarter of the 19th century. Coffee registered a total production of 123, 934 metric tons valued at P6818, 18 million in 1995. Today, however, the Philippines produces only . 012% of the world’s coffee supply. Efforts are being undertaken to revive the industry however, with the majority of coffee produced in the mountain areas of Batangas, Bukidnon, Benguet, Cavite, Kalinga, Apayao, Davao, and Claveria.

Analysis of Jon Krakauer’s Into The Wild Essay example

Throughout the novel, Christopher McCandless’s character changed over time. Up to McCandless’s death, he wanted to live with the wild and to be away from civilization as far as possible. He changes his mind when he writes â€Å"HAPPINESS ONLY REAL WHEN SHARED† (189). His purpose of living in the wild is to live with freedom and do whatever he wishes to do. However, he realizes he was a â€Å"refuge in nature† (189) and intended to abandon his solitary life and rejoin the human community. It is assumed that McCandless died a preventable death because of his unpreparedness, but it is now undeniable that his adversity is what caused his mortality. â€Å"†¦McCandless simple had the misfortune to eat moldy seeds. An innocent mistake, it was nevertheless†¦show more content†¦Krakauer presents this tone by quoting the McCandless family. Carine, Christopher’s younger sister, had difficulties getting over her brother’s death. â€Å"Te n months after Chris’s death, Carine still grieves deeply for her brother. â€Å"I can’t seem to get through a day without crying† †(129). Krakauer also explains how Christopher’s family all suffered from an eating disorder and acquired unhealthy weight gain/loss. â€Å" â€Å"I just don’t understand why he had to take those kind of chances,† Billie protests through her tears.† (132). Krakauer secretly indicates sadness within the text. Krakauer’s first person point of view shows his thoughts and his experiences as he climbs the Devil’s Thumb. â€Å"The climbing was so steep and so exposed it made my head spin† (142). Krakauer can easily show his encounter with the wild and what runs through his mind. His first person point of view also symbolizes how McCandless could have felt during his hike on the Stampede Trail. â€Å"My eyesight blurred, I began to hyperventilate, my calves started to shake† (143). Krakauer’s experiences were similar to that of McCandless’s because the Devil’s Thumb is abreast to the Stampede Trail and they went through comparable weather conditions. Not every day does McCandless write in his journal, so Krakauer must show what may have happened to McCandless using his first person view of his past. If Krakauer did not share hisShow MoreRelatedAnalysis Of Jon Krakauers Into The Wild778 Words   |  4 Pagesshe wonders about a certain purpose in life. In extreme cases, when a person attempts to find ones self, he or she may find his or herself in a dangerous or even deadly position. In Jon Krakauers Into the Wild, Chris McCandless goes out into the wilderness of Alaska to find himself, but he never returns. Jon Krakauer organizes his novel in a circular way, which ties the story together well, and he uses long, periodic sentences to detail and emphasize his points about life and death situationsRead MoreAnalysis Of Jon Krakauers Into The Wild980 Words   |  4 Pagesfor their issues to vanish. Some people can deal with their dilemmas easily, but others go to the extreme to cope with their obstacles. One person that goes to the extreme to cope with his problems is Christopher McCandless. Throughout Jon Krakauers Into the Wild, Christopher McCandless was eager to isolate himself from his problems in society, but never meant to die because of it. Chris McCandless did not live the average life. He ran away from his family on several occasions, and his actionsRead MoreInto the Wild: by Jon Krakauer1186 Words   |  5 Pagesperspective was formed from his own experience and relationship with his father. While the situations were basically reversed with Chris not approving of his father and Lewis Krakauer disappointed in Jon for not following is â€Å"blueprint† there are similar parallels. Both McCandless and Krakauer‘s fathers where high achievers in life and McCandless and Krakauer both shared a similar perspective in their youth. I can envision Krakauer writing this book as a form of therapy for him. Enabling himRead MoreEssay On Chris Mccandless1092 Words   |  5 PagesChris McCandless, the subject of Jon Krakauersâ€Å"Into The Wild,† whose off-the-grid Alaskan adventure ended in starvation is a hero and an idealist whose sense of independence and adventure inspires us to reach for our dreams. McC andless was a courageous man. He wanted to live a life that was completely different than the one his parents lead. And wanted to submerge himself in the world that we live in and be sequestered from people who take it for granted. However, most students see McCandless asRead MoreLiterary Analysis of Into the Wild1669 Words   |  7 PagesLiterary Analysis of Into The Wild Imagine spending thirty days alone in a tent or a cabin in the wilderness with no technology, electricity, running water, and any form of communication. Every day you wake up to the sight of the beautiful, tall trees and the various wildlife living in the area. Most of the time, you can hear the many sounds of nature: the majestic songs of birds, the whistling in the wind, and trees rustling. But sometimes all you can hear is nothing but silence. Most of usRead MoreSummary Of The Book Into The Wild 1766 Words   |  8 PagesBrief Summary and â€Å"Arrangement† of the Book: †¢ Into the Wild is the story of Chris McCandless’ journey across America and eventually his death in Fairbanks, Alaska. Krakauer weaves the story of McCandless with accounts of other survivalists that are similar to McCandless along with his own experiences. †¢ There are 18 chapters along with and epilogue. Each chapter is characterized by a certain place that Chris or another person visited and are not in chronological order. †¢ Chapter 1: Chris meetsRead MoreAn Analysis Of Jon Krakauer s Into The Wild2135 Words   |  9 Pages In Into the Wild, Christopher McCandless (man) tried to exist as one with nature but finds through his journeys that nature is a force that will test men relentlessly, especially men who are unprepared. Nature is one of the world’s greatest marvels. McCandless understood that and chose nature over civilization. He believed civilization was a plague and there was only one way to cure that plague. That was to become one with nature . The background information of this essay will explore the needRead MoreLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 PagesChbosky. Word Riot. Word Riot. Retrieved 27 May 2012. 41.Jump up ^ Tara Ann Carter (October 6, 2013). Reading Persepolis: Defining and Redefining Culture, Gender and Genre (PDF). John Bartram High School. 42.Jump up ^ Secret Life of Bees-Character Analysis. Archived from the original on 3 May 2011. Retrieved 2011-04-21. 43.Jump up ^ Khaled Hosseini (March 4, 1965). Katherine C. (Berwyn, PA) s review of The Kite Runner. Goodreads.com. Retrieved 2011-04-21. 44.Jump up ^ http://www.salon.com/2003/09/12/lethem_8//Read MoreProject Mgmt296381 Words   |  1186 PagesLeadership Chapter 2 Organization Strategy and Project Selection 1.4 Projects and programs (.2) 1.4.1 Managing the portfolio 1.4.3 Strategy and projects 2.3 Stakeholders and review boards 12.1 RFP’s and vendor selection (.3.4.5) 11.2.2.6 SWAT analysis 6.5.2.7 Schedule compression 9.4.2.5 Leadership skills G.1 Project leadership 10.1 Stakeholder management Chapter 11 Teams Chapter 3 Organization: Structure and Culture 2.4.1 Organization cultures [G.7] 2.4.2 Organization structure