A Family Supper: A Visit to a Japanese Home

Seeing the high economic growth of Japan, and using the country’s high tech products that are sold all around the globe, all non-Japanese people have an idea about the culture of the nation.   In the international mind, Japan is highly business minded, believes in economic nationalism, and is mainly Buddhist.All Buddhist nations in the world, except for China and Korea, are perfectly peaceful in their foreign relations, which is to say that they practice the theory of nonviolence propounded by the wisest of people.   In order to practice nonviolence, any human being must act quite unfeeling or unemotional, which is actually quite beneficial in Japanese business too.The phrase ‘cold and calculating’ is apt in describing the benefits of being unemotional in business.   It is this unemotional Japanese culture that comes to the fore in Kazuo Ishiguro’s A Family Supper.   The story is an exposition of the Japanese culture in the foreign mind.   Given t hat it does not describe the culture of Japan away from the narrator’s home, it is the story of a Japanese home, which happens to be typically Japanese in the perspective of the non-Japanese reader.The Japanese apparently do not believe in the exhibition of their emotions.   If they are extremely worried, upset, or depressed, they prefer to commit suicide rather than to expose themselves to shame by revealing their emotional problems to others.   Ishiguro’s story deals with two suicides, one of the narrator’s mother, and the other of his father’s friend, Watanabe.The latter was suffering from business problems, and therefore committed suicide because of the emotional strain that he could not express to others.   Business is, of course, all important to the Japanese.   In the case of the narrator’s mother, we are told that she consumed the dreadful fugu fish, which everybody knew to be poisonous or highly risky to consume.The mother used to avoid consuming the fugu fish, â€Å"but on this particular occasion,† writes Ishiguro, â€Å"she made an exception, having been invited by an old school friend whom she was anxious not to offend† (320).   Obviously, the mother wanted to commit suicide.Neither she nor Watanabe were said to use the help of a psychotherapist when they were suffering from emotional problems.   In her case, â€Å"She had many worries.   And some disappointments† (325).   In the case of Watanabe, we are informed by the narrator’s father, â€Å"He didn’t wish to live with the disgrace† of having lost his business (320).   Yet, both the mother and Watanabe feel emotions that are intense enough to call for suicide.It appears strange that a highly business minded society is not positive enough to deal properly with its emotional problems.   In other words, the Japanese society that is described through Ishiguro’s story does not always seem to strug gle for survival, hoping, praying, believing, and expecting better days.   Instead, everything seems to be alright for individuals until they cannot seem to deal with their emotional problems and decide to end their lives.What is more, nobody seems to miss the people who have died with intense emotions.   The narrator of Ishiguro’s story does not even recognize his mother’s face in the picture during the family supper, on which the story is based.   All that the Japanese seem to feel for the deceased is rationalized sympathy.   Both the narrator and his sister, Kikuko, refer to their deceased mother as â€Å"Poor Mother† (323).They believed that their mother was poor or unfortunate because she could not deal with her problems in a positive way.   Neither did Watanabe assume that he could start afresh with a new business.   For him, the end of his business marked the end of his life.   The unemotional nature he must have expressed in business did no t help him out.   Rather, Watanabe felt emotions that he found humiliating to express before his death, just like the mother who also committed suicide.Although the narrator of â€Å"A Family Supper† is visiting Japan two years after his mother’s death, there is no family discussion held about his mother.   Only facts are important to know.   Anything emotional seems to be avoided at all costs.The narrator’s mother did not confide in her children during her depressive phase before the suicide.   And, if she had mentioned her problems to her husband, he is not willing to share them with the children.   By underplaying emotions, the Japanese family is revealing its cultural belief in rationality that defines its economic success.As a matter of fact, Japan is known to be a very successful nation.   If the country had been emotional and violent, it would most likely have been beset by problems known to the entire world.   But we do not hear about the b udget deficit in Japan, neither do news reports complain that Japan has bullied another nation.All emotions seem to be checked, and the mind is held supreme.   Nevertheless, it is human nature to fail as well as succeed.   Perhaps the mother of the narrator as well as Watanabe had had their minds failed.   Both of them had passed the stage of youth.   Still, they did not seem to have revealed their strong emotions unto others.   Even Kikuko, while living with her mother, did not seem to have focused on her mother’s problems.   Both the suicides seem to have been done based on the intellect alone, even if the intellect had pretty much failed.   In other words, Watanabe and the mother must have lost their minds.   Therefore, the reader cannot blame lack of emotions, seeing that Japan remains generally successful without them.Kikuko does not ‘feel’ love toward her boyfriend.   She is not even sure whether the boy whom she likes would be good for he r to spend a lot of time with.   This is another exposition of the unemotional nature of the Japanese, although the reader may assume that Kikuko may eventually start feeling enough for a man whom she would finally marry.   And, she will marry – that is a certainty.All non-Japanese people probably have an idea about the family values of the Asians.   Asian societies are mostly patriarchal.   Kikuko cannot speak openly before her father: â€Å"She answered him with short, formal replies† (321).   Moreover, the girl must obey her father without questioning and without doubts.   There is no friendliness between the father and daughter.   What is more, the girl is probably not allowed to smoke before her father.She mentions to her brother that she had been wanting to smoke for quite a while.   When he asks her why she did not smoke, she simply points at her house, referring to the father inside the house.   She must respect her father unconditionally, and there is no point in questioning why he would not agree to his daughter’s desire to smoke as opposed to his son’s.   It is tradition, it is faith.Japanese girls normally do not smoke before their fathers because smoking is a bad habit that girls in particular should not adopt.   Kikuko is expected to cook in the home, and serve tea.   Besides, she must marry soon after her education is complete.   This is, indeed, a typically Asian perception of gender roles.   And, foreign readers of Ishiguro’s story must be aware of it to begin with, for this kind of knowledge exists in our collective consciousness if nothing else.Ishiguro takes the foreign reader into the Japanese home to remind him or her about the culture of Japan that the reader may already have knowledge about.   In point of fact, Ishiguro’s story confirms our beliefs about the unemotional and patriarchal Japanese culture.   The unemotional nature of Japan has done it good, although when a Japanese person loses his or her rationality, there may be no turning back.   After reading the story, there is no doubt left in the reader’s mind as to whether Japan would show great emotions in the near future, or if the country has become modernized enough to leave the patriarchal culture behind.   In truth, Japan is still holding firm its cultural values.Works CitedIshiguro, Kazuo. â€Å"A Family Supper.†

Taxation in the United Kingdom

Criteria of differentiate employment and self-employment Laid down some factors and tests by the courts, over the years, which are relevant may be useful to determine the nature of a contract. Right of Control The engaged has a right to control the employee but it is not necessarily must be used in practice. This kind of control usually used by engaged to control when and/or were the employee perform his/her services, how it is perform, and what tasks has to be performed but in some kind of work (where employee is an expert) this control will not be important.Under the self- employment the person who perform the work is usually free to choose when and where to do so. Financial Risk The main distinction in financial risk between employee and self-employment person is that the second one is ready to risk own money by buying a materials needed to perform the work, and also paying for overheads and bearing the running costs. The employed person not bear any expenses related to the conduc t of economic activity. If any of additional cost in case of job overruns will be required the self-employed person must bear them on win risk.Equipment In this situation self-employed person might have to buy assets and equipment to perform particular job which has to be done. The employee is getting everything under the contract. Work performance and correction Also the engaged will be expected from the employee certain hours of work performed daily or weekly, and at the engaged premises, but it is possible to make an agreement between them to work flexible hour at the places accepted by both sides.If any correction will be required for the work done, self-employed person has to make that correction with no additional payment ND in own time, but employed person is still able to make that correction within the work time. Holidays and sickness The employee has a right to go for a holiday or take a sickness with no threat that that time won't be paid (paid leave), the same situation for self-employed means that these days will be unpaid. Exclusivity That means the employee is hired by one only employer, and he/she is an integral part of the business.In self employment the person has usually more than one client and the person is not integral part of client business. 3. Concussions According to above tests and factors, which were applied to the case study, inclusions arises that Kathy should be treated by HOME as an employee rather than self employed. UK income TAX In I. J tax system we can define certain kind taxes into groups: direct taxes and indirect taxes. A. Direct taxes are charged on income, profits and we can to enumerate most important: income tax, capital gains tax, inheritance and corporation tax. B. Indirect taxes, e. G.VAT are charged Of spending and it is added to the price of the product or service bought. 1 Taxable person Individuals who are resident in the UK for a tax year are generally charged to income tax on all their income for the year. T here are two exceptions to this general rule: A. Some forms of income are exempt from income tax B. UK residents whose home is not permanently in the UK to the extent that the income is remitted to the ASK. 4. Tax year Tax year for individuals also might be referred to as fiscal years or years of assessments and it runs from 6 April to the following 5 April.Any changes to the tax system are usually take a n effect from the start of next tax year. They are proposed in the annual Budget speech. 5. Self assessment Self assessment effects those who get sent a tax return or request a tax turn and particular it applies to the following groups of people: self employed, business partners, company directors, employee or pensioner with complied tax affairs, trustees. Individual's liability for a tax year must be assessed if there is not possible to collect full liability for a tax year deducted at source or PAYEE system.In this situation that person at first must complete ‘self assessme nt tax return'. Taxpayer has to complete tax return and the amount of tax due and may be calculated by him/her and then check by HOME, or this calculation might be made by HOME if taxpayer prefer to do so. Self assessment tax return has a 6 pages basic document and might be added supplementary pages if needed for purposes of tax payer. There is a available shorter tax return documents which have got 4 pages and it contains simpler tax affairs.There is also a possibility to file tax return electronically by the HOME website. Tax return filling and summation dates are as follows: A. For paper returns – 31 October following the end of the tax year B. For electronically returns – 31 January following the end of the tax year It has to complete in full and taxpayer cannot omit any figures. 6. Payment dates First payment on accounts (POP) must be made by 31 January of the tax year. Second payment On accounts has to be made by 31 July next following tax year and final balancin g payment or refund is made by 31 January.This is also first payment on accounts of the following tax year. 7. Procedures involved in application of surcharges, interests and penalties PENALTIES – TAX RETURN A. Penalties for late submission of tax return depends from length of being late and they are as follows: 1 day late El 00 and applies even when the tax own has been pair or there is no tax to pay 3 months late or each of the following day is E 10, up to 90 days Max IEEE 6 months late whichever will be higher IEEE or 5% of the amount due 12 months late whichever will be higher DEED or 5% of the amount due.When it is serious case the tax payer might rise up to 100% of amount due instead If any of documents submitted to HOME by a taxpayer leads to understatement of the amount tax due and it is because of careless or deliberate then single penalty applies. This is expressed as a percentage of potential lost revenue as follows: A. 100% if inaccuracy is ‘concealed and de liberate' B. 70% in case that inaccuracy was ‘deliberate but not concealed ‘ C. In all other cases the percentage is 30%, also 30% if person liable to notify HOME Of under-assessment has failed to do so.

Elasticity Essay Example | Topics and Well Written Essays - 500 words - 2

Elasticity - Essay Example An equilibrium point of quantity is obtained when the two demand curves are drawn on a single graph. The inelastic demand for the veteran smoker clearly conforms to demand rule; when the price for cigarettes goes up, demand falls and vice versa. (See fig (3) on scanned document) The government always increases the value added tax on cigarettes in order to reduce demand and also contain incidence of increased lung cancer due to smoking. Looking at fig (4) where the current equilibrium price is at three dollars and the quantity demanded is. When the price increases to six dollars, the supply curve  shifts upwards and moves to left to create a new supply curve. This shift and movement show how the markets, specifically suppliers, are reacting to the positive change in price. The quantity demanded by the veteran smoker and the new smoker proportionately reduces. (See fig (5)). The consumer that evidently changes there smoking behavior drastically is the new smoker. As per figure five, when the price rises to six dollars, the shift in supply curve form  to causes the quantity of cigarettes demanded by the veteran smoker to reduce from  as the supply curve moves upwards along the  curve. On the other hand for the new smoker, the shift in supply curve form  to causes the quantity of cigarettes demanded to reduce from. Since, , it is justifiable to say that the new smoker reduces his or a rate of consumption as a result of increase in cigarette price. One can also say due to the fact that the veteran smoker is used to smoking a given number of cigarette packs, changing his or her norm due to price changes will considerably be negligible. The burden of increased price, in most cases is transferred to the consumer in form of value added tax. Increased tax, will usually lead to increase in the cost of raw materials and in turn the producers and suppliers will want to transfer this cost to consumers in form of value added

Fictitious company, Mullin plc., is examining their dividend policy Essay

Fictitious company, Mullin plc., is examining their dividend policy. For the past five years (2008-2012) it has paid no dividend - Essay Example Dividend policy mainly concerns itself with the payment of cash dividends, at the present time, or in a near future (Barnett, 2012). It is important to denote that there are other types of dividends, such as stock dividends, and stock repurchases dividends. Stock dividends involves issuing out dividends in the form of the company’s stock, while stock repurchases dividend involves the buying of the company’s shares from willing investors by the company. This paper mainly concerns itself with cash dividend. The cash dividend policy refers to the actual amount of money that a company pays to investors. According to this policy, a company is supposed to state how much money it pays as dividends to investors, and the frequency of paying this amount of money (Garcia and Moore, 2012). The decision to pay a certain amount of dividends, and the frequency in which to pay this amount of dividends is based on the profitability of the company, and the excess cash it accumulates at t he end of each trading period. When there is a surplus in cash, the company can either decide to pay dividends, or it can decide to expand its operations. Developing a dividend policy is a very challenging initiative for the directors of a company. This is because investors of the company have differing views on the current cash dividends, and also on the future expectations of the capital gain (Ross and Westerfield, 2013). Another confusion that emerges in developing a dividend policy is the effect of the policy on the share prices of the company. It is important to denote that a favorable dividend policy will always lead to an increase in the share prices of a company. On the other hand, a dividend policy that is not favorable will on most occasion lead to the reduction of the share prices of the business entity. This is an aspect that managers of a business organization will always thrive to avoid. This paper identifies, and analyzes the various dividend policies that Mullin plc has, and their advantages or disadvantages. It examines if the policy under consideration will be beneficial to the company. This paper identifies four different types of dividend policies, namely (Shukla, 2012); i. Stable dividend policy ii. Irregular dividend policy iii. No immediate policy on dividend. iv. Regular dividend policy This paper has a conclusion, which provides a clear recommendation on the appropriate policy that the company should enact, and the justifications on why that policy is the best. Regular Dividend Policy: Regular dividend policy involves a situation where investors of a company are able to receive dividends at their usual rates, and on a constant period of time. The main investors in a company that provides such kind of a dividend are usually retired individuals, or weaker members of the society. This includes people with low wages or no income sources at all. The company can maintain this type of a dividend policy only if its revenue from its business op eration is stable and regular. This type of dividend policy manages to create a sense of confidence amongst the shareholders of a company (Stout, 2012). This is because they are guaranteed of a certain percentage of dividends at the end of the business financial years. It is also a sign that the operations of the business organization are stable and thus the company is making profits. This policy also

Information Technology Essay Example | Topics and Well Written Essays - 2000 words

Information Technology - Essay Example IBM markets and manufactures hardware along with software and involved in delivering other services such as infrastructure development that include nanotechnology and mainframe computers. The company was established in the year 1911 with the merger between three companies namely International Time Recording Company, Tabulating Machine Company and the Computing Scale Company (IBM, 2013). Specially mentioning, integration towards technological aspects is duly considered to be one of the decisive aspects for any business and IBM being one of the most renowned companies widely utilizes this particular concept. In this regard, integration is often viewed as one of the most cost-effective ways through which Information Technology (IT) is able to add commercial value to various enterprises. Over the years, numerous companies have spent end number of dollars for the primary objective of developing solutions in order to solve business problems (Bussler, 2003). In this respect, the essay will develop a problem along with a purpose statement about the evaluation of technology integration in IBM. Additionally, a model representing the efforts that could be made by the company in order to integrate its technologies to improve performance will also be included. For the purpose of determining the most effective integration strategies, the essay will follow up appropriate recommendations for integrating technologies to improve overall organizational performance. ... The organization possesses a special sort of technology named as Integrated Technology Services (ITS) that are backed by IBM processes, proprietary tools along with assets that ensure a dynamic IT infrastructure, catering to the requirements of the organization towards accomplishing its expected business targets. IBM delivers a broad array of infrastructure services such as build, design, maintenance, consulting and management that are intended to assist the organization while providing technological support (Taylor, 2004; IBM, 2013). Information Technology is regarded as one of the most booming industries in today’s business landscape. With the advent of modern technologies, the demands of consumers are rising by a considerable extent. It can be viewed that the consumers nowadays seem to be attached with procuring digitalized products and thus, each of the product needs to be manufactured as per the requirements of the modern day technological savvy individuals (Gurstein, 200 7). In relation to these aspects, IBM has been able to fulfill the requirements of the customers through performing effective technological integration within the organization. However, the overall IT based industry is filled with several challenges. In this context, the evaluation of technology integration within IBM provided certain factors that may pose adverse implications in near future. It has been realized that the organization follows technological integration procedure in a diversified way. However, it has also been realized that the organization does not make much efforts to tackle future business uncertainties. Numerous business issues may come into play and amongst these, IBM often face the problem of increased level of business

Nordstrom Case Study Example | Topics and Well Written Essays - 1000 words

Nordstrom - Case Study Example This has enabled Nordstrom to be leading in delivery of standard customer loyalty and services, in United States. Despite of its profit being majorly from the retail stores, Nordstrom has extended its credit segment, the multiple boutiques, and the internet sector (Cakir & Canbolat, 2008, pp.1367-1378). Demand purchasing in minimizing leftover inventory Nordstrom uses the demand forecasting in minimizing the leftover inventory. The overall corporate leadership in Nordstrom is based on two goals. Nordstrom integrates purchasing with demand in order to keep the inventory lean. The items in Nordstrom are kept in stock for a remarkably short time to enhance easy purchase by the customers due to the limited time. Normally, Nordstrom keeps the items in inventory for a short time, usually 62 days. Apart from the daily sales, Nordstrom gives discounts on certain goods as well as planning for more productive and profitable sales prices. One of the greatest challenge facing retailers is custom er retention. However, Nordstrom has succeeded in retaining its customers through piercing the insight into the minds of their customers. This has enhanced management and success of its inventory. The web-based system has enhanced monitoring of the demand. Customers check the items from the nearest local store, place an order and the items are delivered to them. The management and stock controllers are, therefore, able to access the movement of certain products to ovoid overstocking or under stocking (Cakir & Canbolat, 2008, pp.1367-1378). Benchmarks used to assess the success of web-based inventory integration The benchmarks used by Nordstrom in assessing the success of the web-based inventory system include monitoring other organizations and incorporate the ideas used by organizations in their normal operations. Nordstrom faces competition from companies like Nike and Macy’s. Taking certain qualities from their competitors and intertwining them in Nordstrom, a great success of the web-based inventory would be realized. Nordstrom uses the web-based inventory in informing the investors and the viewers of the financial statements. The website site, www.sec.com contains any additional information that they may need. Any concerns or questions raised from Nordstrom financials are discussed and addressed in the footnotes (Cakir & Canbolat, 2008, pp.1367-1378). The web-based inventory displays the items remaining in stock online; both from the warehouse and all the other stores. This helps in monitoring of the stock in all the stores from a central point. The web-based inventory enables the online transactions. The inventory to the website resulted in all the stores acting as online warehouses. The percentage of the customers purchasing good online can be used to gauge the success of the web-based system. High percentage of online customers is an indication that the web-based inventory integration was a success. Furthermore, the success of the system can be e valuated through the inventory turnover. Increased turn over indicates a positive response to the system (Spector & McCarthy, 2000, pp. 67-69). Application of participatory planning in product purchasing and groups involved Participatory planning encompasses people affected by the plans and those who are to implement them. Transparency and equitability will enhance increased customer trust in retailing. The interaction of employees with the managers determines the success of the

Cuban Missle Crisis Essay Example | Topics and Well Written Essays - 750 words

Cuban Missle Crisis - Essay Example The role of Khrushchev in the Cuban Missile Crisis provides insights to the success or failures of him as a leader of the Soviet Union. However a lot of research on his role in the event has focused primarily on explaining the reasons of his decisions to place the missiles in Cuba. Taubman, points out that placing of the missiles in Cuba are viewed by Khrushchev as a cure for the entire world thus alleviating the domestic troubles and showing to his colleagues that he was a worthy leader. Khrushchev in his memoirs explains his decision of placing the missile and crisis as; â€Å"We shipped our weapons to Cuba precisely for the prevention of aggression against her! That is why the Soviet government reaffirmed its agreement to the removal of the ballistic rockets from Cuba† (Khrushchev). The reasoning behind placing of the missiles as given by Khrushchev was logical and can be considered as a justifiable personal reaction. According to White, it was noted that Khrushchev as a pe rson was ‘innovative and conciliatory,’ but also ‘erratic and dangerous’ (White, Missiles in Cuba, Kennedy, Khrushchev, Castro and the 1962 Crisis), thus such decision coming from him can be attributed to his incongruous personality mix. However the decision of Khrushchev was in view of the Soviet Union’s â€Å"Caribbean Crisis† and in an attempt to counter the increasing global power of US and the hostile stance it had taken in Latin America. In the last month of year 1962, Khrushchev stated that he could see â€Å"a possibility of defending the freedom-loving people of Cuba by stationing missiles there.† (White, Missiles in Cuba, Kennedy, Khrushchev, Castro and the 1962 Crisis). For Khrushchev, Cuba was a ray of hope in the iron curtain, through which he could see the opportunity to bolster the image and power of Soviet Communism and to reject the Beijing accusation. Through this he had the opportunity to address the most critical iss ues concerning the Soviet Union, like: settlement over Berlin, military strategic parity with US and to attain communist prestige in the eyes of Beijing. Although the decision of Khrushchev for placing the missile can be seen as a serious tactical blunder, but his actions during the crisis along with response from Kennedy helped in preventing an atomic war. Although another medium could have been adopted by Khrushchev to strike a better deal for Soviet Union, however he deserves respect for risking his careers, setting aside his pride and withdrawing the missiles. Since the 1962, the unbroken state of Cuba is attributed to the Cuban-Soviet relations serve as a victory for the Soviet Union (Roeschley) Also, as a result of the Soviet-American pact on not invading Cuba was a success for the Soviet in securing victory for Latin American states thus protecting Cuba from another attack like that of the Bay of pigs. In his memoirs, Khrushchev recalls it as, â€Å"if Cuba fell, other Latin American countries would reject us, claiming that for all our might the Soviet Union hadn’t been able to do anything for Cuba except to make empty protests to the United Nations, we had to think of some way of confronting America with