Monday, December 30, 2019

The Discrepancy Between Religion And Scientific Openness

The Discrepancy Between Religion and Scientific Openness Science has been growing in importance since the advent of the scientific method as the main method of research; but, as science becomes more important within our lives and stretches into more vague and extreme subjects, the opposition towards science becomes stronger and more resolute. One of the largest groups within this community of skeptics is the many religious groups that are present throughout the world. These groups tend to recoil when science produces information that may contradict the very specific ideas present within these religions. For example, many Americans believe Christianity and the Bible in a very literal sense (2006). To prove this notion, a survey done in 2004 showed that upwards of 60 percent of Americans responded with a belief in Biblical accounts of history such as Noah’s ark that went beyond a simple metaphorical belief (2006). This pattern pervades through many modern cultures; so, the effec ts and patterns of this opposition are of extreme importance because they show how people are responding to the omnipresence of science within our society and future. This pattern does seem to have a large discrepancy; many great scientists of the past and the present, such as Galileo, Kepler, and Newton, show religious tendencies (2010). So, since there is a discrepancy in this pattern, the purpose of this study is to look into this correlation of scientific skepticism to test its validity. So, theShow MoreRelatedThe Science Of Science And The Conceptual Understanding899 Words   |  4 Pagesfor successful scientists whose ideas have been respected and reliable for many years. The authors also indicate the religion and how it was affected science before indicating modern science which was started by scientific revolution and the alterations occurred in the conceptual ideas. 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It describes a commonality transmitted by the family over generations and reinforced by the surrounding community† Culture and ethnicity manifest in languageRead MoreCNPC CSR report25861 Words   |  104 PagesSocial Responsibility , Guidance on Central Enterprises’ Harmonious DevelopmentImplementation in the 12 th Five-Year Plan Period and China CSR Reporting Guide(CASS-CSR2.0) . Language: The report is published in Chinese and English. In case of any discrepancy, the Chinese version shall prevail. Access to the report: You can download the report at www.cnpc.com.cn, or write to csr@cnpc.com.cn or phone 86-10-59984395 for a hard copy. Contents 01 Sustainable Energy Supply 02 Chairman’s Message

Saturday, December 21, 2019

Silver Ships Essay - 1377 Words

1. What are the key elements of Silver Ships’ strategy? Which of the five generic strategies is the company pursuing? The first key element of Silver Ship’s strategy is multiple growth opportunities. Ramp;D, technology, and product design are also key elements of Silver Ship’s strategy. McCarty adhered to the highest possible quality and performance standards and made taking care of his employees a high priority. The generic strategy that Silver Ships is using is planned proactive moves to attract customers and out compete rivals via improved product design, better features, higher quality, wider selection, lower prices, etc. 2. Explain the competitive pressures facing the aluminum military and workboat industry. What can a†¦show more content†¦We believe all companies have weakness, but in reviewing the case we are having a hard time identifying these weaknesses. Market opportunities exist with continuing to promote the company at boat shows and bidding on demands from the military and law agency. Another marketing opportunity is using with exist resources to focus on a new innovation for small-scale terrorist operations, a significant new area in naval warfare and the Army’s planned replacement for bridge erection boats. We agree that McCarty external threats are the stagnant economy and existing rivals. McCarty must be careful with decision to expand with the current slow pace of economic recovery. McCarty never had to lay off employees before and wanted to keep this trend. Existing rivals’ expansion may nibble at McCarty’s current clients depending on McCarty’s strategic decisions. 5. What is your assessment of Silver Ship’s financial performance and condition? Is the company in good financial shape? Why or why not. Use financial rations to help support your assessment. Silver Ships is in a mediocre financial condition as of 2009. From 2006 to 2009 Silver Ships increased net sales by five million dollars. Silver Ships net income dropped during the recent recession, but began to grow again in 2009. Return on equity also dropped during the recession but began to climb in 2009.Show MoreRelatedSilver Ships Case Study Essay6823 Words   |  28 Pages As a new hire of Silver Ships, you have been asked to prepare an industry and company analysis for Mr. Mike McCarty, owner of Silver Ships. Your report should also provide specific recommendations with brilliant justifications based on your industry and competitive analysis. Rev. Confirming Pages g Silver Ships’ Strategy in the Military and Workboat Industry CASE 14 David L. Turnipseed University of South Alabama s Mike McCarty walked through the Silver Ships shipyard monitoringRead MoreSilver Ships Case Study3058 Words   |  13 PagesSilver Ships is not as well prepared for the future as it could be in terms of succession planning, diversification and capital structuring. 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Friday, December 13, 2019

Linguistics Free Essays

string(357) " expresses his gratitude that Kuna leadership has noticed the loss of the old ways and sought to preserve their heritage and language in modern ways, via recordings and written words, to attempt to preserve what was, but laments that it fails to adequately reproduce the methods and sociology of the language, the way that storytelling is performed \(22\)\." In his keynote address to a conference of linguistics, Joel Sherzer argues that language is changing and disappearing in some regions of the world because of the social and linguistic changes that are occurring. Sherzer titled his speech â€Å"Tradition and Change in Language and Discourse: Three Cases Studies†, but he could well have called in the disappearing dialects and languages of the world. He chronicles the death knell of these languages and the efforts of linguistics such as himself to keep them from disappearing, but acknowledges that he might be fighting a losing battle. We will write a custom essay sample on Linguistics or any similar topic only for you Order Now Sherzer first compares his studies and the languages he is discussing as a sort of linguistic gumbo, a mixture of several distinctive parts that becomes an entity all its own. The problem, as he first outlines when discussing the Francoprovencal dialects of Italy, France and Switzerland is that the speakers of the language are moving away, changing their use of the language and dying off (16).   The problems facing these dialects have been that they represent such a diverse political and geographical area that they have been in decline for more than 200 years. The French have worked to eliminate their version of the dialect since the French Revolution (16).   In addition, Francoprovencal was largely the dialect of peasants and those raised by peasants. As the world became more educated, the dialect was abandoned for more widely accepted languages. France wanted the French spoken to be the same throughout the country and even Switzerland â€Å"is not as tolerant of language diversity as its popular, postcard-like image of a tri- or even quadrilingual country suggests (17). In short, Sherzer points out; the countries that are home to these languages do not promote them, largely because they do not convey a modern image of a unified, intelligent country. The languages are being disposed of as the world overcomes the geographical barriers that installed them in the first place. Sherzer stops short of saying that the countries are actively trying to eliminate Francoprovencal dialects because they are the languages of the poor and working class, but he quietly leads the listener and reader to that conclusion. These dialects were once so different that even neighboring villages might not use the same exact dialect and their language was extremely precise, describing things in a manner that was specific to their region or possibly even their community. Even the type of snow was described by different words and intonations in various regions (18). This sort of hillbilly-speak was always one of multiple languages the group spoke and as international commerce and trade became more and more common, the dialects gave way to the sort of supra-languages of the country. Indeed, Sherzer points out that as the way of life became more industrialized and traditional farming methods began to die away, so did the language (17). Furthermore, in a modern age, English, as the language of mass communication, held more interest than the traditional languages of their fathers. When coupled with the idea that dialect varied greatly between the three countries and even between regions within the countries, its usefulness as a form of communication faded. Thus, only scholars and the elderly seemed to still have any deep ties to the dialects and they began to fade from existence. If it has any hope for survival, it will be when bilingual programs are initiated to preserve the culture and heritage that the languages represent and when parents insist on their children learning both their Francoprovencal dialect and the language of the nation. The case of Central Mexican sociolinguistics is much more bright and happy with a better future it would appear. Sherzer concludes his remark about the saints’ day festivals of Central Mexico saying that they are alive and well and spreading to areas such as New Mexico in the United States (20). Like the Francoprovencal dialects of Europe, the fiestas of Central Mexico represent a bygone era of language and sociology. The fiestas have their roots in the indigenous populations of the region, mixed with the Catholic heritage that consumed them as the European conquerors mixed with the local populace. The difference between them and the Francoprovencal dialects is that the sociology of Mexico is different. While no one can quite define what makes one an Indian or indigenous (19), Sherzer argues that the native language is preserved partially as a function of these local fiestas. Each celebration, usually tied to a specific saint and the community named for that saint, has a disti nctive communication structure which incorporates the native languages. In San Luis de la Paz, for example, the native Chichimec language plays an integral role in the fiesta (18). Each aspect of the festival ties into the heritage of the indigenous and of the conquerors. Many parts of the fiesta are conducted in Chichimec and only the actual mass for the saint is conducted by a Spanish-speaking priest. The remainder of events is both formal and changing, structured and impromptu, allowing the sociolinguist structure of the event to be preserved and to march forward with the times.   â€Å"These fiestas and communicative events should not be viewed as antiquated traces of indigenous practices, charming to observe,† (21) he argues, saying that they persists and thrive because they are adaptive and able to change with the times. In his final case study, Sherzer talks of his 30-year attachment to and study of the Kuna people of Panama. Sherzer laments that things that were common knowledge when he began his studies with the Kuna are now virtually unknown, such as the â€Å"myth of the White Prophet.† (22) At the time he first began studying the people of Kuna, the myth was still performed in the old ways, with one chieftain chanting the story and another chieftain, or the people, responding to the storytelling. Now, that portion of the community is virtually gone as the Kuna become more and more absorbed into the Spanish-speaking culture of modern Panama. Sherzer expresses his gratitude that Kuna leadership has noticed the loss of the old ways and sought to preserve their heritage and language in modern ways, via recordings and written words, to attempt to preserve what was, but laments that it fails to adequately reproduce the methods and sociology of the language, the way that storytelling is perform ed (22). You read "Linguistics" in category "Essay examples" Ultimately, Sherzer refused to draw any distinctive conclusions regarding the similarities and differences between the three case studies, arguing that like a good gumbo, each ahs distinctive flavors to contribute to the study of linguistics and sociology and should be tasted, or interpreted, individually as well as in part of the larger stew.   In essence, this work seems incomplete. It feels as though he began to draw parallels between the three case studies and then, either do to time constraints in presenting his research or for other unknown reason, failed to provide the analysis of the hows and wherefores of the material. Each region faced a similar issue: the native or indigenous languages were overshadowed by a national language that people needed to use for commerce and communication on a large scale. Each region dealt with the problem differently and as such each culture is fading in a different way. Though it requires value judgments and assessments on the part of the researcher, it seems that these issues should have been more thoroughly discussed. For example, what role does intellectualism and elitism play in each of the methods of preservation, or lack thereof, of the historical sociolinguistic identities? It is easily argued that even now the territories that once spoke the Francoprovencal languages are the most modern and technologically advanced of the three. Yet, that region has done the least to preserve its heritage, even going so far as to make it a virtually state-sponsored program to eliminate the dialects. Is this related to the perception that the Francoprovencal language, as the language of the peasants, was the language of the uneducated and modern, elitist people’s desire not to be affiliated with the hillbilly speak? Is it not somewhat like the effort of many Southerners in the United States to minimize their accents or reliance on local dialects in an effort to appear more educated and intelligent? It appears from everything that Sherzer said and some things he did not say that this effort has been an attempt to be politically unifying of the various countries, but also an attempt to prove their modernization and place in a technological world. Because there has been no systemic effort to preserve this heritage, to document individual dialects with the Francoprovencal language, one can only assume that the scholars in these regions are attempting to let the language die out and forego that history to be a part of the modern world. Furthermore, what is the role of modern technology in preserving the language and communication patterns of the Kuna?   Though it appears that they have given much thought to the preservation of the stories and oral tradition of storytelling, they seem to have also given up their culture in favor of the modern Spanish-speaking one.   In addition, their methods of preservation seem lacking in that they do not fully represent the traditions, the way that the stories would have been told. The efforts of Sherzer and the Kuna to record their chants and document as much of their history as possible, seems to be exactly that, an effort to document it rather than an effort to preserve it. Ultimately, describing an Apache sun ritual is not the same as seeing it performed in the traditional manner. Even having someone who once participated in the rite describe it in detail does not preserve the history in the same manner as a videotape of the rite or recording of a Kuna chant, as traditionally performed, would do. Eventually, those who understand the meanings of the words die off and a new generation is left to interpret the tradition with words only. As words morph over time, the lasting impression can be very different from the original action. Finally, there are the fiestas of the saints in central Mexico. This is the only one of Sherzer’s case studies which seems to legitimately preserve the traditions of the past. Though the festivals mutate and change as time passes, this is the most true to the study of linguistics and sociology of the three studies. Languages and societies change with the passage of time. Rather than trying to eliminate their history or record it, but still let it die, the indigenous people of central Mexico are working to maintain their heritage and their future. There is an interesting corollary here that it is the least developed of the three regions that is doing the most to preserve its past. It begs the question of whether the world is becoming so homogenized linguistically that it seeks to eliminate any historical differences. Are we so interested in becoming one world, so enamored with modern communication that our heritages are disposable?   The question that Sherzer failed to raise was whether the events in Europe and among the Kuna in Panama are changing the area from a linguistic gumbo into an unpalatable mush that is all the same everywhere. Sherzer’s description of his case studies as a linguistic gumbo (16) was a colorful analogy, but probably not appropriate for the reality of what the studies revealed. They were instead evidence that the melting pot mentality of the United States has extended to the remainder of the world and people are no longer making an effort to maintain their heritage or culture, with the singular exception of Central Mexico. There alone are people allowing their culture to adapt and change with the modern world instead of trying to forget where they have come from. No longer is the world allowing its regions to have their own distinctive flavor, even as part of an international gumbo. Instead, the spices are all being melded to speak the same boring languages in the same boring manners. Recording the heritage for posterity seems to be a noble ambition, but not necessarily one that seems to be endorsed by the local populaces. Sherzer’s case studies are interesting and make good points regarding the loss of linguistic heritages around the world. It is good that efforts are being made to preserve the memories of these heritages, but a terrible shame that little is being done to keep those heritages from becoming a thing of the past. His suggestion that within the nations the Francoprovencal speaking areas adopt a bilingual approach and preserve this folk language is well meant and probably the best thing that could happen, but unless people in Italy, France and Switzerland take up the banner and support their nations’ histories, his idea is little more than empty rhetoric. The world is clearly progressing to international homogeny and the shame is that no one seems to care. Works Cited Sherzer, Joel. â€Å"Tradition and Change in Language and Discourse: Three Case Studies†.   Southwest Journal of Linguistics, Vol. 25, June 2006. pp.16-24. How to cite Linguistics, Essay examples

Thursday, December 5, 2019

Taxation Law Small Business CGT Concessions

Question: Discuss about the Taxation Law for Small Business CGT Concessions. Answer: Introduction: The current study is based on the Peter who is an occupant of Australia and is professionally engaged as a guitarist for a reputed brand in Australia. The band was highly popular in Australia however, in the year 2016 the band members moved to Britain for attaining more success. During the month of October in 2017, the band members returned permanently in Australia. From the period of 2015-17, Peter earned his income from his profession as well as from other sources (Woellner et al. 2016). The existing report determines the assessable income of Peter ranging from the period of 2015-17. The study is centrally based on the determination of taxable amount for each period. In addition to this, the study also consists of recommendations in order to lessen his taxable income. As stated under the Australian taxation act, an occupant of Australia shall be held liable for the payment of tax on each kind of income derived by them within the territories or outside the territories of Australia. A non-resident of Australia is under the obligation of paying income tax derived from any Australian source. Therefore, it is mandatory to determine the status of residency of a person for the purpose of tax, if a person stays outside the territories of Australia for a significant period to time (Saad 2014). As the band members moved to Britain Peter lived there for a period of one year with his residential status for that period of 2015-17 must be assessed under the residential test. In the below listed table, the residential status of Peter is assessed for the stated period in compliance with the residential tests, as stated under the income tax assessment act 1998; Taxation Period Domicile Test 183 Days' Test Superannuation Test Residential Status 2015-16 Having permanent place of dwelling in Australia Living for 198 in Australia days Is not considered as a member or eligible employee under Superannuation Act, 1990 1976. Resident 2016-17 Having permanent place of dwelling in Australia Not a resident of Australia Is not considered as a member or eligible employee under Superannuation Act, 1990 1976 Resident 2017-18 Having permanent place of dwelling in Australia Resided for 182 days in Australia Is not considered as a member or eligible employee under Superannuation Act, 1990 1976 Resident As stated under the ITAA 1997, an individual meeting any one of the above stated criteria he or she would be considered as an occupant of Australia for the purpose of tax. Peter is by profession a musician and hence he is not covered under the superannuation act 1976 (Barkoczy 2017). In addition to this, he is does not falls under the scheme of superannuation so he will not be considered as a resident based on superannuation test. During the year 2015-16 peter stayed in Australia for 198 days and in the year 2016-17 Peter was not present in Australia with 182 days for the period of 2017-18. According to the 183-day test, Peter is considered to be an Australian resident for the period of 2015-16. As evident from the study, Peter has a house in Brighton that is used as a permanent place of living. During his visit to Britain Peter had leased the house. The study throws light that the house in Australia is considered as his permanent place of living for the period ranging from 2015-17 (Taylor and Richardson 2013). Therefore, Peter has successfully met the criteria of domicile test each year and Peter is liable to be assessed as an Australian occupant for each period of taxation commencing from 2015-16 to 2017-18. Peter shall be liable to pay income tax on the income derived within and outside the territory of Australia for the above stated period. The income of Peter earned within the stated period are assessed below for the purpose of taxation based on assumptions and different rules of taxation. Peter by profession being a guitarist performs in live concert and records music albums. A large amount of annual income is generated from his live concert. Those incomes derived from the live concerts forms the part of his personal service income and it must be included in his total assessable income under division 84 of the ITAA 1997 (Cao et al. 2015). Incomes derived from Royalties: Royalties are generally derived from the intellectual properties and it is regarded as incomes from investment. Music and songs form the part of intellectual property of the singers and musicians (Davis et al. 2015). Any kind of royalties received can be regarded as income from investment stated under section 15.20. Peter is not involved in the trading of car or shares for deriving any ordinary incomes. Hence, both the assets must be regarded as his capital gains taxation assets. As stated under section 102 of the ITAA 1997, profits and loss derived from the sale of such assets should be included in the assessable income of Peter. In the year, 2010 and 2011 Peter had bought car and shares, which he eventually sold in 2016. Therefore, this states that the assets were owned by Peter for more than two years and shall be eligible for an exemption of up to 50% on the profits made (Barrett and Elsayed 2014). On incurring any kind of loss Peter may adjust, the same with the profit derived from other assets and may carry it forward in the subsequent year of taxation. Lease rent is regarded as an investment income and the value of lease rent derived from the house property is not specified. Under section 25 AB of the ITAA 1936, lease rent should be considered in determining the assessable income of Peter (Fenech, Fang and Brown 2016). Computation of Peters Assessable income Particulars Details 2015-16 2016-17 2017-18 Total Revenue from concerts and albums Within the territories of Australia $ 1,40,000 $ 1,40,000 Outside the territories of Australia $ 1,50,000 $ 1,50,000 Royalties Within the territories of Australia $ 30,000 $ 30,000 Outside the territories of Australia $ 2,50,000 $ 15,000 $ 2,65,000 Cash awards Within the territories of Australia $ 20,000 $ 10,000 $ 30,000 Outside the territories of Australia $ 16,000 $ 16,000 Rental Income from Lease Sum of total Ordinary Income $ 3,10,000 $ 2,90,000 $ 31,000 $ 6,31,000 Capital Gains Tax: Proceeds from sale of cars $ 60,000 Less: Purchase considerations $ 95,000 $ (35,000 ) Proceeds from sale of shares $ 11,000 Less: Purchase considerations $ 5,000 $ 6,000 Net Capital Gain Taxation $ (29,000) Capital loss $ (29,000) $ (29,000) $ (29,000) $ (29,000) Sum of Total Assessable Income $ 3,10,000 $ 2,90,000 $ 31,000 $ 6,31,000 Recommendations: As evident from the above stated computation that the total amount of ordinary income after excluding the lease income of Peter for the following year are as follows For the year 2015-16- $310,000 For the period ended 2016-17 $290,000 For the Period 2017-18 $31,000 Peter net amount of capital loss for the year 2015-16 stood $29,000. On incurring, a capital loss on CGT the assets would be set off against the capital gains on the CGT assets and it will not be adjusted in the ordinary income of Peter. Such capital loss would be carried forward in the subsequent years. It is noteworthy to denote that Peter had to pay tax on foreign income to the British government and according to the treaty formed amid the United Kingdom and Australia; Peter can enjoy the tax benefits on the amount paid to British department of tax. He can lessen the net taxable income for the period of 2017-18 by deducting the rental expenditure from his lease rent income as well. References and Bibliography: Arthur, G., 2016. Tax files: Taxation duties of executors.Bulletin (Law Society of South Australia),38(2), p.28. Barkoczy, S., 2017. Core tax legislation and study guide.OUP Catalogue. Barrett, J. and Elsayed, A., 2014. Deductibility of employer contributions to employee remuneration trusts-where are we at?.Governance Directions,66(5), p.307. Burnett, C., Taylor, C.J. and Wong, J., 2015. Qualification of Taxable Entities and Treaty Protection: National Report for Australia. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Davis, A.K., Guenther, D.A., Krull, L.K. and Williams, B.M., 2015. Do socially responsible firms pay more taxes?.The Accounting Review,91(1), pp.47-68. Dixon, J.M. and Nassios, J., 2016. Modelling the Impacts of a Cut to Company Tax in Australia.Centre of Policy Studies Working Paper,260, p.21. Fenech, J.P., Fang, V. and Brown, R., 2016. How Accurately Can Convertibles be Classified as Debt or Equity for Tax Purposes? Evidence from Australia.Review of Law Economics,12(1), pp.153-164. Matloff, N., 2014. Annotated Research Bibliography: H-1B/Green Card/STEM Labor Shortage Issues. Russell, T., 2016. Trust beneficiaries and exemptions from CGT: reflections on the Oswal litigation.Taxation in Australia,51(6), p.296. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Sadiq, K. and Marsden, S., 2014. The small business CGT concessions: Evidence from the perspective of the tax practitioner.Revenue Law Journal,24(1), p.1. Santhanam, R., 2016. 51_Salaries and Income-Tax. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25. Thampapillai, D.J., 2016. Foreign Employment Income and Double Tax Avoidance Agreement: Australia's Possible Governance Failure.Browser Download This Paper. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016.OUP Catalogue.

Thursday, November 28, 2019

Qatar Country Risk

Executive Summary The study entails a critical country risk analysis on Qatar. The purpose of the study is to determine the degree of risk that Exin Global might encounter by entering the Qatari market. The study focuses on different categories of risk. The core categories include the firm-specific risk or the micro risk, country-specific risk and global specific risks. The firm-specific risk identifies the political risks that the firm might encounter in the host country.Advertising We will write a custom report sample on Qatar Country Risk specifically for you for only $16.05 $11/page Learn More The likelihood of encountering goal conflict by entering into the target market is minimal because of the support given to foreign investments. The Qatari government promotes foreign investment through the foreign investment law. Moreover, the company’s success in the new market will also arise from the strong cultural and institutional frameworks. For e xample, the legal framework in Qatar promotes investment by enacting intellectual property laws hence protecting innovation. An efficient banking and financial system further characterize the country and it promotes currency convertibility. The high rate of globalization, an increase in environmental concern such as climate change, and cyber crime might affect the firm’s operational efficiency both in the local and foreign markets. Introduction Domestic and international market expansion is one of the most effective ways through which companies can achieve profit and wealth maximization. Exin Global is a multinational corporation established in the UAE’s consumer goods industry. The company specializes in the manufacture of household care products. The company’s Chief Executive Officer is interested in the company’s growth through international market expansion. The CEO is specifically interested in the firm’s expansion into Qatar as one of the eme rging economies. However, some of the firm’s directors are concerned with the business risk exposure that might arise from venturing into some countries. This aspect underscores the importance of understanding the country risk before the firm’s actual market entry. As a member of the company’s Business Development Committee, I have been tasked with the role of providing a broad country risk analysis for the most viable country that the firm should consider entering. PESTLE analysis of Qatar Political and legal environment Qatar has adopted a monarchical system of government. Moreover, the Qatar government identifies investment and international trade as one of the fundamental components in promoting a country’s economic growth. Subsequently, the country is characterized by minimal bureaucracies that hinder foreign investment.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF L earn More The Qatar government through the Ministry of Economy and Commerce has simplified the procedures required for foreign investors to establish a business in Qatar. However, foreign businesses are required to apply for a license from the relevant government departments depending on their intended business activity. Qatar has established strong political relations with foreign countries in the Middle East and North Africa region. Economic environment Qatar has depicted remarkable economic growth over the past decades. The country’s Gross Domestic Product has increased substantially as illustrated by graph 1 below. The growth in GDP is a strong indicator of the country’s positive economic performance. Thus, the consumers’ purchasing power has grown substantially due to growth in the per capita income. Graph 1: GDP in Qatar (â€Å"Trading Economics† par. 3) Social Environment The country’s social structure has changed substantially. The count ry’s society does not have cases of discrimination against foreign companies. For example, the country’s population has increased from 0.97 million in 2006 to 2.27 in 2014. The increase in the population indicates a potential growth in demand for consumer goods. Thus, the company might be able to generate the intended level of sales revenue. Graph 2: Population growth in Qatar (â€Å"Trading Economics† par.5)Advertising We will write a custom report sample on Qatar Country Risk specifically for you for only $16.05 $11/page Learn More Technological environment Qatar is characterized by strong infrastructural development such as transport and communication networks. The developments have remarkably improved the level of efficiency of conducting business in the country. Environment The Qatar government has implemented a strict legislation aimed at curtailing carbon emission. The motive of such legislation is to limit climate change. T herefore, the government is pressuring manufacturing companies to implement effective strategies aimed at reducing carbon emissions. Failure to comply with the law might result in a fine. Country risk analysis Krummel affirms that country risk is comprised of four main environments that include the political, debt manageability, anthropological and the economic risk (27). Subsequently, understanding the country risk analysis is essential determining the probability of multinational enterprises succeeding or failing in the in the international market. Thus, conducting country risk analysis is vital in evaluating a multinational enterprise capacity to generate cash flow. Therefore, country risk analysis is essential to improving the MNCs capacity in making long-term financial or investment decisions. Country risk varies across different countries. Subsequently, evaluating country risk enables MNCs to determine the most feasible foreign market to enter (Madura 439). Political risk The political risk in Qatar can be defined as moderate. First, the government is focused on promoting international trade. Subsequently, the Qatar government has ensured ease of currency convertibility by eliminating foreign exchange controls or restrictions. Therefore, foreign investors in Qatar can easily remit their profits to the parent country without any restrictions. Additionally, foreign investors operating in Qatar are not restricted to convert local currency into foreign currency. Therefore, Exin Global operations in Qatar will not be hindered by external currency inconvertibility. Rochon and Rossi assert that external currency inconvertibility occurs if foreign residents are limited from converting local currency into foreign currency (125). The ease of currency convertibility in the country is further increased by the country’s banking system. Qatar is characterized by an elaborate banking system and regulatory system. Qatar is currently in the process of implementing the Basel Standards to establish a strong banking system.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Financial risk factor One of the essential indicators of a country’s financial risk entails the interest rate. The rate of interest influences the cost of sourcing debt finance from commercial banks. The Qatar government has managed to maintain the rate of interest rate below 10%. In 2014, the World Bank estimated the lending interest rate to be 4.96%, which is substantially low. The graph below illustrates the trend in the country’s rate of interest from 2006 to 2014. Graph 3: Interest rate in Qatar (â€Å"Trading Economics† par. 2) The low rate of interest indicates that the country is likely to experience significant economic growth due to the ease with which businesses access financial credit. Moreover, the country is characterized by a moderate rate of inflation as illustrated by graph 3. The average rate of inflation in Qatar between 2005 and 2015 is estimated to be 3.48%. The country experiences fluctuations in the rate of inflation. In June 2008, the co untry’s rate of inflation reached its highest point at 16.59%. However, Qatar has managed to lower the rate of inflation significantly. By the end of October 2015, the rate of inflation in Qatar was estimated to be 1.7%, which is considerably low. Graph 4: Rate of inflation in Qatar (â€Å"Trading Economics† par. 6) The rate of inflation has a significant effect on the operation of Multinational Corporation. Sharan posits that if a â€Å"multinational company exports its products to countries characterized by high inflation rather than setting up a manufacturing unit in there, the exports are more likely to have a high competitive edge† (214). The low rate of inflation in Qatar is a strong indicator of the enabling economic environment in the country. Subsequently, Exin Global is likely to gain a high competitive edge by establishing a manufacturing unit in the country. In addition to the low cost of manufacturing, Exin Global is likely to benefit from the resu lting low consumer price index because of the low rate inflation. The Qatar economy has been characterized by a marginal change in the consumer price index as illustrated by graph 5 below. Graph 5: Consumer Price Index (â€Å"Trading Economics† par.5) The marginal change in the CPI indicates that the cost of living in Qatar has not increased significantly. Hence, the firm will benefit from the high consumer purchasing power. Consumers in Qatar will be in a position to afford Exin Global products. Therefore, the demand for consumer goods is likely to be stimulated. Similar to other countries in the Gulf region, Qatar has adopted a fixed exchange regime. The rationale behind the adoption of the fixed exchange regime is to ensure the stability of the country’s currency. Currently, the fixed rate of exchange is pegged at QAR 3.64=USD 1. The Qatar government expects the exchange rate to remain stable until the end of 2016 (â€Å"Trading Economics† par.8). By establi shing business operations in Qatar, Exin Global is likely to achieve the desired sales growth in sales. The growth in sales will arise from the stable exchange rate. Assessment of risk factors Macro-assessment of country risk Macro-political risk According to Madura, macro assessment of country risk entails consideration of the diverse variables that are likely to affect country risk (253). Undertaking a macro-assessment of country risk will give Exin Global a broad understanding of the general factors that are likely to affect the company’s operation in the host country. The degree of political risk in a country influences the performance and ease with which multinational corporations conduct business operations in the foreign market. Qatar is located in a region characterized by a significant level of instability and social unrest. One of the notable sources of social unrest relates to the recent Arab Spring that led to the emergence of new political regimes. Moreover, the rate of terrorism in the region is substantially high. The prevalence of these issues in the region might adversely affect investor confidence. Despite the cases of terrorism and social unrest in the MENA region, Qatar is characterized by minimal political unrest (â€Å"AMB Country Risk Report† 3). Therefore, the level of investor confidence in Qatar has not been affected adversely. Due to the minimal cases of social unrests in Qatar, Exin Global is likely to operate smoothly in the host country. Moreover, the likelihood of encountering loss due to social unrest is significantly low. Despite Qatar’s ranking amongst the peaceful countries in the MENA region, the sustainability of the peaceful conditions in the country remains to be a balancing act. The country has enacted foreign policies aimed at supporting the Muslim Brotherhood in the MENA region, specifically in Egypt (Hawser par. 5). The country’s foreign policy position might lead to the emergence of distru st amongst countries in the GCC and MENA regions. This aspect might affect the ability of the subsidiary firm established by Exin Global in Qatar capacity to export its products to the neighboring countries. Macro-financial risk Qatar’s economy is largely dependent on revenue generated from oil production. Qatar is the global leader concerning the production and exportation of liquefied natural gas. Over 90% of the country’s budget is funded using revenue generated from the exportation of oil (Parasie par.4). In spite of past positive economic performance, Qatar’s economy might be affected by fluctuation in global oil prices. A recent evaluation of the country’s economic performance by the International Monetary Fund [IMF] indicates that Qatar might experience budget deficit due to the low oil prices currently being experienced n the oil producing countries. Parasie asserts that the oil generating economies are characterized by booms and bursts (par. 5). The occurrence of a budget deficit might make the Qatari government consider increasing corporate and income taxes to cater for the budget deficit. Increasing the tax rate might adversely affect influence the company’s capacity to generate sales revenue due to a reduction in the consumers’ purchasing power. Micro-assessment The political risk affecting the fast moving consumer goods industry in Qatar is relatively low because of the support offered by the government. The Qatar government has established free economic zones such as the Doha Industrial Estate. The rationale of the Doha Industrial Estate is to promote the establishment of medium and light scale industries. Furthermore, the Qatar government offers investors in the free economic zones a tax holiday depending on the nature of their manufacturing activities. Therefore, Exin Global might benefit from establishing a manufacturing unit within the designated free economic zones. For example, the tax holiday will culminate to a reduction in the cost of operations. Subsequently, the firm will be able to establish operations in Qatar. Techniques for assessing country risk To assess the country risk, it is imperative for the company’s management team to undertake an extensive country risk assessment. First, Exin Global management team should conduct a comprehensive reconnaissance on the new market. The firm can achieve this goal by sending the Business Development Committee members to Qatar to assess the attractiveness of the market. During the inspection visits, the Committee should interview government officials, consumers, and industry executives on the uncertainties that are likely to be encountered in the target country. The firm might conduct a quantitative analysis by evaluating the historical data. This move will play a critical role in determining how the firm is sensitive to risk the risk factors. Moreover, the Business Development Committee should further consider integrating the Delphi technique. Under this technique, the organization should seek the independent opinion of industry analysts or experts regarding the country risk. The Delphi technique is critical to understanding the perceived country risk (Madura 450). Alternatively, the business might consider developing a checklist to be used in rating the risk factors. Based on rating, Qatar can be defined to be relatively stable as illustrated in Table 2 below. The table shows that the overall assessment of the country’s risk is stable as indicated by a comparison between the previous and current rating. Measuring country risk Before making the decision on the most appropriate foreign country to enter, the company’s management may consider comparing country risk rating. Based on this approach, the company’s management team will be able to make a decision on the most attractive country to enter. In this case, a comparison of the risk rating between Qatar and Kuwait shows that Qata r is the most attractive market. The overall assessment of Qatar has remained stable with a rating of B while that of Kuwait has declined from a rating of B to C. Qatar Kuwait Risk ratings Current Current Previous Previous Current Previous Previous Previous Rating Score Rating Score Rating Score Rating Score Overall assessment B 29 B 28 C 41 B 40 Government effectiveness risk C 46 C 46 D 68 D 68 Labor market risk C 43 C 43 C 57 C 57 Legal regulatory risk B 40 B 40 C 55 C 55 Foreign trade payments risk A 11 A 11 B 21 B 21 Labor market risk C 43 C 43 C 57 C 57 Tax policy risk A 19 A 19 B 31 B 31 Financial risk B 33 B 29 B 29 B 29 Security risk A 14 A 11 A 18 A 14 Macroeconomic risk A 15 A 20 B 30 A 20 Table 2: Comparison of country risk (â€Å"Economic Intelligence Unit† par.8) The rating scores range between 1 and 100, where a score of 100=most risky. Similarly, a rating of E represents the riskiest factor. Incorporating country risk in capital budgeting The company should further consider integrating country risk in its capital budgeting process. The rationale of integrating country risk in the capital budgeting process is to assess the likelihood of generating and sustaining positive returns in the long-term. To achieve this goal, the company may consider determining the adjusted cash flow and discount rate. The adjustment of estimated cash flow will enable the company to assess how its cash flows will be affected by the country risk in Qatar. Alternatively, integrating the country risk is also essential in the company’s effort to determine the most appropriate discount rate that the firm should consider in determining project cash flows. Importance of country risk analysis to Exin Global The process of undertaking country risk analysis will play a critical role in the company’s effort to evaluate the capacity to generate sales revenue by entering in Qatar. Understanding the country’s labor market r isk will enable the firm to determine the ease of sourcing and developing a strong human capital from the host country. Moreover, country risk analysis will aid in the determination of the ease of undertaking sales and manufacturing activities in Qatar. The attainment of this goal arises from the determination of different issues such as the degree of corruption, bureaucracy, the host government attitude to foreign investors and blockage of fund transfers. Minimizing country risk Exin Global should consider minimizing country risk by complying with the laws and regulations specified by the host government. Alternatively, the company should consider sourcing human capital from the host country. The company may consider customizing its products to meet the local market needs. This move will aid in ensuring that it products gain a high level of market acceptability. Effect of risk on the firm’s profitability The degree of country risk has a significant effect on the profitabilit y of MNCs. An economy characterized by a high country risk due to cases of security and political unrest means that country might not undertake sales and manufacturing activities without disruptions. Subsequently, the level of profitability might be reduced substantially. Moreover, political unrest might lead to loss of the company’s property hence stalling manufacturing activities. Actions taken by the government to protect the industry The Qatar government promotes foreign investment in the consumer goods industry through the enactment of the Foreign Capital Investment Law. According to the law, foreign companies operating in Qatar are not subject to expropriation. Additionally, the Qatar government does not restrict foreign companies from transferring equity ownership to either local or foreign investors. In addition to the above issues, the Qatar government protects foreign investors by enacting the intellectual property rights. Thus, investors can undertake product inven tion and innovation in the country. Conclusion International market expansion presents one of the most effective strategies that profit-oriented companies can adopt to achieve profit and wealth maximization. However, successful cross-border market expansion depends on how effective business executives understand the host country risk. Country risk analysis is critical in determining the degree of exposure that a multinational enterprise can encounter in the domestic and host country. It provides multinational corporations with a multidimensional view of the international business environment. Suggestions To enter the Qatar market, Exin Global should adopt different techniques in evaluating country risk. One of the most effective techniques entails cross-country rating to identify the most attractive market. Alternatively, the company should further undertake a continuous assessment of the country risk. The continuous assessment will provide the firm with insight on how the country r isks changes. Subsequently, it will be possible for the firm to undertake the necessary adjustments to its risk management processes. Works Cited AMB Country Risk Report: Qatar. 2015. PDF file. 2015. Web. Economic Intelligence Unit: Risk briefing; Qatar 2015. Web. Hawser, Anita. Report; Qatar faces geopolitical risk, 2012. Web. Krummel, Jacob. International banking business, Berlin: Drucker Humbolt, 2007. Print. Madura, Jeff. International financial management, Mason: Cengage, 2009. Print. Parasie, Nicolas. Qatar risks budget deficit in 2016 due to low oil prices, IMF says, 2015. Web. Trading Economics: Qatar 2015. Web. Rochon, Louis, and Sergio Rossi. The encyclopedia of central banking, Cheltenham: Edward Elgar Publishing, 2015. Print. Sharan, Vyuptakesh. International business; concepts, environment and strategy, Delhi: Pearson, 2006. Print. 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Sunday, November 24, 2019

Article Review Topics #038; Ideas

Article Review Topics #038; Ideas Writing a well-developed article review is a great way to practice your analytical, reading, writing, and scientific skills. Nowadays, there is a significant number of captivating article review topics and ideas that allow presenting a strong central point and discussing some related ideas. Before you start, read thoroughly all the instructions provided by the professor and pay attention to the topics that are defined by the requirements. In addition, it is necessary to use provided guidelines that usually include a list of relevant literature, paper examples, and several interesting topics to research. Next, while reading the article, keep your focus on the main subject discussed by the author, as the majority of scholarly articles tend to evaluate a range of related theories, issues, and concerns, in this way, attracting the attention of the reader to many other similar subjects. Besides, the authors of such articles usually assume that the readers operate with background knowledge on the point, and, as a result, use sophisticated structures and discuss complicated issues. Therefore, it is highly recommended for the researcher to pay special attention to abstracts, summaries, and conclusions as they help to understand all the discussed information and write a well-developed and comprehensive article review. If you have some difficulties with completing the article review assignment, or you cannot think of proper topics and ideas, the following list of ideas and topics will help you to solve these issues and pick the most interesting one to research. Topic and Ideas for Article Review Below you can find examples of topics for article review: Communication Differences between Males and Females This topic for article review allows you to research gender peculiarities in communication. Search for the articles on the topic in scholarly journals and read them carefully in order to pick up the most interesting and informative. Next, provide a summary of the chosen article, evaluate the applied theories, research method, and discussion section, and provide comments on the results or the conclusion. The Importance of Sport for Students For sure, sport for students is of high importance as it allows young people to develop team spirit, make new friends, and improve their physical well-being. Therefore, you may search for the articles to review in peer-reviewed journals on health and education. In addition, some interesting articles may be found in specialized sports journals. On reading the article, it is necessary to summarize the covered material and provide a developed critique of facts, figures, and other information discussed by the author. Negative Health Effects Caused by Illegal Drugs and Substances In order to write a good article review on the topic, you should look through such journals as Nature Research: International Journal on Science, American Journal of Public Health, Drug and Alcohol Dependence, and others. These journals are reliable sources that provide a number of peer-reviewed articles on illegal drugs written by leading researchers, professors, and practicing specialists. On reading the article, summarize it and discuss the described negative health effects caused by illegal drugs and substances. You may also identify some contradictions or inconsistencies found in the article and think of topics for future research grounded on the discussed information. Use of Drugs in Professional Sports It is not a secret that famous professional sportsmen use different drugs in order to build stamina and perform better results. The articles on this particular subject may be found in The Sport Journal, Journal of Sports Science and Medicine, and Journal of Sport Management. Provide a summary of the chosen article evaluate the provided facts, in this way, developing an informative article review on the provocative topic. Street Art Tendencies in the USA Street art is a popular stream of visual art that is characterized by different graffiti forms, poster art, installations, and sculptures. The articles on these captivating topics may be found in The Street Art Urban Creativity Scientific Journal, The Art Journal, and The Art World. Read the article carefully and provide a comprehensive summary of street art tendencies in the USA. Evaluate the supportive illustrations and pieces of evidence, defining the informative value of the source and specifying the art tendencies in the nearest future. Obesity and Its Negative Effects on Health Nowadays, obesity is one of the most spread medical conditions characterized by negative effects on health. Therefore, it is a great topic to write an informative article review and provide the evaluation of future tendencies. Valuable articles on the point may be found in such peer-reviewed journals as International Journal of Obesity, Diabetes, Obesity and Metabolism, Surgery for Obesity and Related Diseases, and others. Causes and Treatment of Infectious Diseases Nowadays, infectious diseases like pneumonia, influenza, strep throat, and others are widely spread and treated with various antiviral medication. These diseases can be spread in direct and indirect ways, being transmitted from one person to another is short periods of time. For that reason, it is a captivating topic to research as it allows discussing the main causes of infectious diseases and evaluating the most efficient ways of treatment. The articles to review may be found in a range of periodicals including The Journal of Infectious Diseases, Scandinavian Journal of Infectious Diseases, International Journal of Infectious Diseases, and many others. Ethnic Music Ethnic music is a great topic to review as it allows discovering a lot of interesting information on the ways of expressing historical differences and performing identities in the international urban society. The articles on this topic may discuss the ethnic music of new immigrants, different religious communities, and working-class pieces of music. The articles on ethnic music may be found in The Folk Music Journal, Journal of World Popular Music, and Journal of the International Folk Music Council. Illegal Immigration in the USA The topic of illegal immigration in the USA appears to be one of the most discussed by the American government these days. The official figures of the illegal immigration provided in the government reports are impressive; however, the real number of illegal immigrants is reported to be much higher. Therefore, illegal immigration in the USA is a great topic to discuss as it allows discovering a lot of valuable information on the point. The related articles may be found in The Journal of Economic Literature, The Journal of Economic Perspectives, and The European journal of American studies. Gender Roles and Their Change in the Modern World Because of globalization, gender roles tend to change, having a significant impact on social, economic, and cultural aspects of international society. Numerous scholars and researchers examined this topic in their articles published in such journals as Sex Roles, Gender and Society, Social Politics, and others. On reading the chosen article, summarize the main points and evaluate them thoroughly, defining possible limitations and contradictions. Global Warming Global warming is an important issue that has been actively discussed by numerous specialists for several recent decades. The articles on this topic may be found in a range of American and international journals including The International Journal of Global Warming, The SciFed Journal of Global Warming, and The American Journal of Climate Change. Pick up the most interesting article, summarize the main points on global warming, and provide the evaluation of the supportive information. Multicultural Families Because of globalization, the number of multicultural families has increased considerably. This issue has been discussed in numerous articles published in Procedia Social and Behavioral Sciences, The Journal of Cross-Cultural Psychology, and Journal of Marriage and Family, and others. You may pick up the article on challenges faced by multicultural families, advantages and disadvantages of growing in such families, and adoption of children by multicultural couples. Racism Racism, racial inequality, and discrimination are captivating topics to research and review as they allow discovering a lot of valuable information on the Civil Rights Movement, evaluate the development of the law enforcement, and find numerous interesting historical facts. The related articles may be found in The Journal of World-Systems Research, The Journal of Blacks in Higher Education, American Journal of Public Health, and others. Pick up the article and summarize the information on racism, evaluate supportive facts and figures, and discuss its historical perspectives in the past century. Gun Violence in the USA Gun violence is one of the main causes of premature deaths in the territory of the USA. Because the considerations on this topic are usually controversial, it provides a lot of valuable ideas to research and review. Thus, you can discuss articles on mass shootings, gun violence against women, and gun violence against people of color. The articles on the point may be found in The American Journal of Nursing, Journal of Lancaster General Health, and Science Daily. Legalization of Marijuana Legalization of Marijuana is another topic that requires the author of the article review to evaluate the provided information, summarize it, and define some limitations and inconsistencies mentioned. The articles on the advantages and disadvantages of the legalization of marijuana may be found in The Journal for Nurse Practitioners, Journal of Nursing Regulation, and law journals. Alternative Medicine A range of practitioners all around the globe actively promotes alternative medicine. Because alternative medicine, also known as pseudo medicine, is not proven to be efficient, it is actively discussed by scientists, scholars, and researchers. The article for the review on the point may be found in a range of peer-reviewed journals: Alternative Therapies in Health and Medicine, Journal of Alternative and Complementary Medicine, and African Journal of Traditional, Complementary and Alternative Medicines. Alzheimers Disease Because Alzheimers disease continues to be one of the most spread chronic neurodegenerative diseases in the world, it is actively discussed by medical specialists, scientists, and researchers. Their well-developed articles on this disease may be found in the Journal of Alzheimers Disease, Journal of Alzheimers Disease and Parkinsonism, and The International Journal of Alzheimers Disease. On reading the article, discuss the possible limitations and evaluate the supportive facts and figures. Autism An autism spectrum disorder is a developmental disorder that has been actively researched by numerous specialists from different countries. Because the disorder usually affects the ability of children to communicate and interact, it is highly important for medical researchers to discuss the possible solutions and treatment programs and evaluate them thoroughly. Numerous articles on the point may be found in specialized journals like Journal of Autism and Developmental Disorders, Autism Research Journal, and others. On reading the article, it is necessary to summarize important facts and figures on autism, explain the main point of the author, and evaluate the information provided in conclusion. Greenhouse Effect The greenhouse effect is an important issue actively discussed by the specialists as it causes global warming and provides significant harm to the natural environment. Articles on the point are written by experienced researchers and may be found in the International Journal of Greenhouse Gas Control, Journal of Epidemiology and Community Health, and many others. Therefore, your review may include a summary of the article on the greenhouse effect, its evaluation, and some personal reflection on it. Recycling The problem of converting waste materials is growing, and the process of recycling is one of the best possible solutions provided for today. In this way, it is actively discussed by the specialists in a range of reliable sources that include Journal of Waste Resources and Recycling, International Journal of Recycling of Organic Waste in Agriculture, and Journal of Chemical Education. On reading the article, summarize it, provide the evaluation of possible advantages of recycling, and consider the limitations mentioned. Conclusion Writing an interesting and well-structured article review is not easy, as it requires you to find an article in a reliable source, read it thoroughly, evaluate the discussed information, and consider possible limitations. In addition, writing an article review requires you to utilize a set of writing and analytical skills, arrange the paper according to instructions, and meet all the requirements of the professor. At the same time, writing an article review allows discovering a lot of interesting and important information, comparing with the other sources, and define its scientific and academic value.

Thursday, November 21, 2019

Music therapy Essay Example | Topics and Well Written Essays - 2750 words

Music therapy - Essay Example Musical therapy is a health profession. It is an interpersonal process where the therapist, who is trained personnel, develops a relationship with his clients using music and all of its facets i.e. physical, emotional, mental, spiritual, and aesthetic aspects, enabling them to improve their health. They use musical experiences such as singing, songwriting, and listening, free improvisation, discussing to music and even moving to music to improve the healing process. The health issues in subject consist of cognitive functioning, emotional and affective development, behavioral and social skills, motor skills and, the quality of life. Music therapists can work in general hospitals, psychiatric facilities, schools, prisons, community centers, universities, and training institutes. Music therapist is in the hospital setup; work hand in hand with the physicians, psychologists, physical therapists and the occupational therapists. Individuals of all ages and those with specific requirements such as the stroke, sensory impairments, communication disorders, cancer, psychiatric disorders, those in palliative care and those in rehabilitation centers (recovering from substance abuse) benefit a lot form music. Apart from the entertainment they get from the music, they also get relaxed, improve their learning, build their self-esteem, reduce stress, support physical exercise and get composed which improves the healing process. Music therapy has its history back in the biblical times when David played the harp to get rid of an evil spirit, which was in King Saul. In 400, B.C, the Greek father of medicine played music to his mental patients. Music therapy began after World War I and II, where musicians would travel to hospitals to play music to soldiers who suffered from war-related trauma. Aristotle himself described music as an energy that purifies the emotions. While music is an art with a strong connection with mathematics, music therapy is an art and a science. Introductio n Music therapy has a strong relationship with play, creativity, use of the whole personality and individual discovery of one self. In fact, Winnicott (2005, p.120) claims that It is in playing and only in playing, which the individual adult or child develops the ability to be creative and utilize the whole personality, and the individual discovers the self only in being creative. Â  This is all that makes music therapy different from other professions. The item one creates should have some value accompanied with it. There exist a relation between personal intelligence and creativity, and every session involves the client in some kind of music experience. The various sessions include improvising, re-creating, composing, and listening to music. In improvising, the client comes up with his/her own music and starts singing whatever arises now.